Administrative Measures for Interest Subsidy Funds from Central Finances for Capital Construction Loans

基本建设贷款中央财政贴息资金管理办法

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Jian [2012] No.95

Promulgating Date:03/19/2012

Effective Date: 03/19/2012

 

颁布机关: 财政部

文      号: 财建[2012]95号

颁布时间: 03/19/2012

实施时间: 03/19/2012

Chapter 1: General Provisions

第一章  总则

  Article 1    These Measures are formulated in accordance with the relevant provisions of theBudget Law of the People’s Republic of China for the purposes of strengthening the administration of interest subsidy funds from central finances for capital construction loans, improving the efficiency of the utilization of financial funds and giving better play to the policy support and guiding functions.

       第一条  为加强基本建设贷款中央财政贴息资金管理,提高财政资金使用效益,更好的发挥其政策扶持、引导作用,根据《中华人民共和国预算法》有关规定,制定本办法。

  Article 2    For the purposes of these Measures, the interest subsidy funds from central finances for capital construction loans (hereinafter referred to as the “interest subsidy funds”) shall mean the funds arranged by the budget of the central finances and specially used for interest subsidies on capital construction loans.

       第二条  本办法所称基本建设贷款中央财政贴息资金(以下简称贴息资金)是指中央财政预算安排的,专项用于基本建设贷款贴息的资金。

  Article 3    For the purposes of these Measures, the capital construction projects shall, in principle, refer to the large and medium projects under construction at the central government level with capital construction loans arranged and the infrastructure projects established upon the approval of the State Council in the national high-tech industrial development zones.

The standards for the classification of large and medium projects shall be implemented according to the standards determined by the former State Planning Commission for the examination and approval of projects, which means that large and medium projects shall be those with total investment in operating items amounting to RMB 50 million or above and total investment in non-operating items amounting to RMB 30 million or above.

       第三条  本办法所称基本建设项目原则上为基本建设贷款安排的中央级大中型在建项目,以及经国务院批准设立的国家级高新技术产业开发区内的基础设施项目。

    大中型项目的划分标准仍按照原国家计委确定的项目审批标准执行,即经营性项目总投资在5000万元以上(含5000万元)、非经营性项目总投资在3000万元以上(含3000万元)为大中型项目。

  Article 4    For the purposes of these Measures, capital construction loans shall mean loans provided by all kinds of banks for capital construction projects that are within the scope of interest subsidies as specified by these Measures. Loans for infrastructure projects in the national high-tech industrial development zones shall also include the portion of medium and long-term bond funds (including local government bonds, enterprise bonds, corporate bonds and medium-term notes) that are used for the construction of infrastructures.

       第四条  本办法所称基本建设贷款是指各类银行提供的符合本办法规定的贴息范围的基本建设项目贷款，其中国家级高新技术产业开发区内的基础设施项目贷款还包括中长期债券资金（包括地方政府债券、企业债、公司债、中期票据等）用于基础设施建设的部分。

Chapter 2: Interest Subsidy Policy

第二章  贴息政策

  Article 5    Interest shall be paid first and then subsidized. A project entity shall apply to a finance department for interest subsidy by producing the interest payment voucher issued by the bank granting the loan or another financial institution.

       第五条  贴息资金实行先付后贴。项目单位必须凭贷款银行或其他金融机构开具的利息支付凭证向财政部门申请贴息。

  Article 6    Interest shall not be subsidized in the following situations:

(1) The interest for loans incurred during the extended project construction period without the approval of the relevant department;

(2) The interest for loans incurred by a project for which the final accounts of completed project have been handled or a project that has been delivered for use but the final accounts of completed project have not been handled as required; and

(3) The interest, additional interest and penalty interest charged for overdue loans that are not repaid in accordance with the provisions of the contracts and that are within the scope of interest subsidy.

       第六条  以下情形均不予贴息:

    (一)未经有关部门批准,延长项目建设期发生的借款利息;

    (二)已办理竣工决算或已交付使用但未按规定办理竣工决算的项目发生的借款利息;

    (三)在贴息范围内,项目未按合同规定归还的逾期贷款利息、加息、罚息。

  Article 7    The following industries and projects are determined to be the target for interest subsidies according to the industrial policies of the State:

(1) Agriculture:

1. Construction projects for national commodity grain bases;

2. Construction projects for natural rubber plantation bases;

3. Projects for the procurement and construction of oceanic and professional fishing vessels; and

4. Projects such as projects on agricultural services under the federation of supply and marketing cooperatives and projects on the recycling and utilization of renewable resources.

(2) Forestry:

1. Construction projects for the change of production due to the natural forest protection project; and

2. Construction projects for the fast-growing and high yield forest bases.

(3) Water conservancy: cross-regional and cross-river water conservancy hub projects (excluding the power generation part), including:

1. Water conservancy hub projects directly under the Ministry of Water Resources;

2. Water conservancy hub projects concerning south-to-north water diversion; and

3. Major water conservancy hub projects in the western region other than the projects mentioned in the preceding two items.

(4) Projects on prison and re-education through labor, etc., under the Ministry of Justice and Xinjiang Production and Construction Corps.

(5) Infrastructure projects within the areas under jurisdiction of the national high-tech industrial development zones, which mainly include:

1. Projects such as road, bridge and culvert and tunnel projects in the development zones;

2. Projects on the protection of ecological environment in the development zones, such as projects on the treatment of sewage and household garbage;

3. Infrastructure projects in the development zones, such as projects on power supply, heat supply, gas supply, water supply and communication networks;

4. Public infrastructure projects in the development zones that provide incubators of premise services and technological services and establish public technology support platforms for small and medium enterprises that are starting up their business or engaging in independent innovation and provide premise services and technological services to enterprises engaging in the business of service outsourcing and Internet of Things, including the construction of physical premises, the purchase and installation of the software and hardware equipment and systems required for the functioning of the facilities and the development of dedicated software, etc., but excluding the parts that are owned and developed by the small and medium enterprises;

5. Projects in the development zones with respect to standard factories that are constructed in a unified manner for the intensive use of land, saving resources and serving small and medium enterprises; and

6. Social undertaking development projects in the development zones such as education, cultural and sanitation projects.

Key support in terms of interest subsidies shall be given to the national high-tech development zones in the western region and the national high-tech development zones where strategic emerging industries gather and independent innovation ability is strong.

(6) Projects on the relocation of military industrial groups from “third-tier” areas and nuclear power projects (reactor types designed and manufactured domestically shall be considered first).

(7) Western railway projects, and

(8) Other projects determined by the Ministry of Finance according to the requirements of the State Council.

Except for the projects clearly provided by the State Council, the above sequence shall be the basis for the priority given in the arrangement of interest subsidy funds. Projects that enjoy other interest subsidies from the central finances shall no longer be granted the interest subsidy funds.

       第七条  根据国家的产业政策,确定以下行业和项目为贴息对象:

    (一)农业:

    1、国家商品粮基地建设项目;

    2、天然橡胶林基地建设项目;

    3、大洋性专业渔船购建项目;

    4、供销总社所属为农服务以及再生资源回收利用等项目。

    (二)林业:

    1、天保工程转产建设项目;

    2、速生丰产林基地等建设项目。

    (三)水利:跨地区、跨流域的水利枢纽工程(不含发电部分),包括:

    1、水利部直属水利枢纽工程;

    2、南水北调水利枢纽工程;

    3、除前两项外的西部地区重大水利枢纽工程。

    (四)司法部、新疆生产建设兵团所属的监狱、劳教等项目。

    (五)国家级高新技术产业开发区管辖区域范围内的基础设施项目。主要包括:

    1、开发区内道路、桥涵、隧道等项目;

    2、开发区内污水、生活垃圾处理等生态环境保护工程项目;

    3、开发区内供电、供热、供气、供水及通信网络等基础设施项目;

    4、开发区内为中小企业创业、自主创新提供场所服务和技术服务的孵化器、公共技术支撑平台建设,以及为服务外包、物联网企业提供场所服务和技术服务的公共基础设施项目。其内容包括物理场所建设、为实现设施功能所必需的软硬件设备系统购置以及专用软件开发等,不包括中小企业拥有和开发的部分;

    5、开发区内为集约利用土地,节约资源,服务中小企业,统一修建的标准厂房项目;

    6、开发区内教育、文化、卫生等社会事业发展项目。

    对于西部地区国家级高新技术开发区、战略性新兴产业集聚和自主创新能力强的国家级高新技术开发区,给予重点贴息支持。

    (六)军工集团“三线”搬迁、核电项目(优先考虑国内设计和制造的堆型)。

    (七)西部铁路项目。

    (八)根据国务院要求,经财政部认定的其他项目。

    上述排序作为优先安排贴息资金的依据,但国务院有明确规定的项目除外。已享受其他中央财政贴息的项目,不再享受贴息资金。

  Article 8    The Ministry of Finance determines the rate of interest subsidy based on factors such as the budget control indicator for the annual interest subsidy funds and the status of the applications for the interest subsidy funds during the year (except for the projects clearly provided by the State Council). In principle, the rate of interest subsidy shall not exceed 3%.

       第八条  财政部根据年度贴息资金预算控制指标和当年贴息资金申报情况等因素确定贴息率(国务院有明确规定的项目除外),原则上不高于3%。

  Article 9    For a project with construction period of three years or less, the interest subsidy shall be given according to the project construction period. For a project with construction period longer than three years (except for a mega project), the interest subsidy shall be given for not more than five years. For a procurement project, the interest subsidy shall be given for two years.

       第九条  对项目建设期少于3年的(含3年),按项目建设期进行贴息;对项目建设期大于3年的,除特大型项目外,均按不超过5年进行贴息;属于购置的,按2年进行贴息。

  Article 10    The interest subsidy cycle for 2012 shall be from June 21, 2011 to March 20, 2012. The interest subsidy cycle for 2013 shall be from March 21, 2012 to December 20, 2012. From 2014 onwards, the interest subsidy cycle shall be from December 21 of the year before the previous one to December 20 of the previous year. The finance departments (bureaus) of all the provinces (autonomous regions, municipalities directly under the Central Government and specifically designated cities in the State plan) shall submit the interest subsidy applications to the Ministry of Finance within one month after the end of the interest subsidy cycle of that year.

       第十条  2012年贴息周期为2011年6月21日至2012年3月20日，2013年贴息周期为2012年3月21日至2012年12月20日。2014年起，贴息周期均为前年12月21日至上年12月20日。各省（自治区、直辖市、计划单列市）财政厅（局）应当于当年贴息周期结束后1个月内向财政部提出贴息申请。

Chapter 3: Application, Examination and Release of Interest Subsidy Funds

第三章  贴息资金的申报、审核和下达

  Article 11    The application for the interest subsidy funds for an infrastructure project that complies with the provisions of these Measures may be submitted by the project entity. Repetitive applications shall not be made for a project that has already applied for other interest subsidy funds from the central finances.

       第十一条  符合本办法规定的基础设施项目,由项目单位申报贴息资金。凡已申请其他中央财政贴息资金的项目,不得重复申报。

  Article 12    A project entity that applies for the interest subsidy funds shall fill out the application form for interest subsidy on the capital construction loan (Annex 1) as required and attach materials thereto such as the approval documents, loan contracts or relevant materials of the project, the voucher on the availability of the funds and the interest payment voucher. After the institution handling the loan signs its opinion or issue a certification, the above application form and materials as well as the certification shall be reported in accordance with the provisions.

Specific projects shall be filled out in the above application materials according to the categories listed in Article 7 of these Measures and relevant materials shall be submitted. The submission of bundled reports is prohibited. If the project loan is a packing loan, the loan amount used by the specific projects shall be listed in detail by category.

       第十二条  项目单位申报贴息资金,应按要求填制基本建设贷款项目贴息申请表(附表1),并附项目批准文件、贷款合同或相关材料、资金到位凭证、利息支付凭证等材料,经贷款经办机构签署意见或出具证明后,按规定程序上报。

    上述申报材料应按本办法第七条所列分类别填报具体项目和提交相关材料,不得打捆上报。项目贷款为打包贷款的,应分类详细列清具体项目所使用的贷款金额。

  Article 13    The application from a project in the national high-tech- industrial development zone shall be submitted by the project entity to the finance department in the development zone and then reported to the provincial finance department and the Ministry of Science and Technology after examined by the finance department in the development zone.

After gathering and examining the interest subsidy materials declared by all the development zones, the finance department (bureau) of the relevant province (autonomous region, municipality directly under the Central Government or specifically designated city in the State plan) shall transfer such materials to the local financial supervision commissioner's office of the Ministry of Finance (hereinafter referred to as the “commissioner's office”) for final examination. The finance department (bureau) of the relevant province (autonomous region, municipality directly under the Central Government or specifically designated city in the State plan) shall then fill out the summary statement on the interest subsidy from the government finance for the capital construction loan (Annex 2) according to the final examination result and report the summary statement to the Ministry of Finance (the electronic copy thereof shall be transmitted through the intranet simultaneously), with a copy thereof sent to the local commissioner's office.

       第十三条  国家级高新技术产业开发区项目,由项目单位向开发区财政部门申报,经开发区财政部门审核后上报省级财政部门,并抄报科技部。

    各有关省(自治区、直辖市、计划单列市)财政厅(局)对各开发区申报的贴息材料进行汇总审核后,转送财政部驻当地财政监察专员办事处(以下简称专员办)进行终审,并由各有关省(自治区、直辖市、计划单列市)财政厅(局)依据终审结果填写基本建设贷款财政贴息汇总表(附表2)后,上报财政部(电子版同时通过内网传输),同时抄送当地专员办。

  Article 14    A commissioner's office shall examine the interest subsidy materials based on the conditions such as the scope of interest subsidies and the terms of interest subsidies specified by these Measures. In principle, the project examination work shall be completed within 15 working days.

The application materials regarding the projects in all the national high-tech industrial development zones shall not be reported to the Ministry of Finance and the examination results of the commissioner's office shall be the bases for the interest subsidies ultimately approved.

       第十四条  专员办根据本办法规定的贴息范围、贴息期限等条件审核贴息材料,原则上应当在15个工作日内完成项目审核工作。各国家级高新技术产业开发区项目的申报材料不再上报至财政部,专员办的审核结果作为最终核定贴息的依据。

  Article 15    The applications from other projects shall be submitted by the project entities to the local departments in charge of the industries (projects) and then reported level by level to the competent department of the central government. The competent department of the central government shall examine the interest subsidy materials submitted by the project entities in its own system in accordance with the provisions of these Measures and then issue examination opinions and fill out the summary statements on the interest subsidy from the government finance for the capital construction loan (Annex 2) and report the summary statement together with the relevant materials submitted by the project entities to the Ministry of Finance.

       第十五条  其他项目,由项目单位向当地行业(项目)主管部门申报,并逐级上报中央主管部门。中央主管部门根据本办法的规定,对本系统项目单位提交的贴息材料进行审核后,出具审核意见,填写基本建设贷款财政贴息汇总表(附表2),并附项目单位报送的相关材料报财政部。

  Article 16    The Ministry of Finance shall approve the amount of the interest subsidy funds for specific projects one by one according to the scale of the interest subsidy funds arranged by the annual budget and shall release the budget to the authorities at the lower levels in accordance with the provision.

       第十六条  财政部根据年度预算安排的贴息资金规模,按具体项目逐个核定贴息资金数,并按规定下达预算。

  Article 17    If the interest subsidy funds are transferred to the competent departments, all the relevant competent departments shall transfer the funds to the project entities in a timely manner. If settlement is conducted through government finances at two levels, the local finance departments shall transfer the funds to the project entities.

       第十七条  贴息资金拨付到主管部门的，各有关主管部门应及时将资金拨付到项目单位;通过两级财政结算的，由地方财政部门拨付到项目单位。

Chapter 4: Financial Treatment, Supervision and Administration of the Interest Subsidy Funds

第四章  贴息资金财务处理及监督管理

  Article 18    After a project entity receives the interest subsidy fund, the cost of works shall be written down in the case of a project under construction or the finance expenses shall be written down in the case of a completed project.

       第十八条  项目单位收到贴息资金后,在建项目冲减工程成本,竣工项目冲减财务费用。

  Article 19    All the relevant departments and project entities shall manage and use the interest subsidy funds in strict accordance with the provisions of the State and accept the examination and supervision by the finance and audit departments on their own initiative.

The competent department of the central government and the provincial departments in charge of finance shall supervise and examine the status of the implementation of the interest subsidy funds on a regular basis to ensure that the interest subsidy funds produce benefits, and shall report to the Ministry of Finance the implementation status of the projects receiving interest subsidies and the status of the implementation of the interest subsidy funds at the end of each year, with a copy of the report sent to the local commissioner's office simultaneously.

The Ministry of Finance shall organize the commissioner's offices or entrust review and assessment institutions to conduct random examination of the applications for and the use of the interest subsidy funds and handle any problem discovered in a timely manner.

       第十九条  各有关部门及项目单位要严格按国家规定管理和使用贴息资金,并自觉接受财政、审计部门的检查监督。

    中央主管部门和省级财政主管部门要定期对贴息资金的落实情况进行监督、检查,确保贴息资金发挥效益。并于每年年底向财政部报告贴息项目的执行情况和贴息资金的落实情况,同时抄送当地专员办。

    财政部将组织专员办或委托评审机构对贴息资金申报和使用情况进行抽查,对发现的问题及时处理。

  Article 20    The interest subsidy funds are special funds and it shall be guaranteed that the interest subsidy funds are earmarked for specific purposes. If the interest subsidy funds are obtained by deception, withheld or misappropriated in violation of the provisions, the cases shall be handled in accordance with the provisions of the Regulations on Penalties and Sanctions for Fiscal Violations (Order No. 427 of the State Council). If the interest subsidy funds are obtained by deception through fraudulent practice, the eligibility of that development zone for applying for interest subsidies shall be suspended for three years.

       第二十条  贴息资金是专项资金，必须保证贴息资金的专款专用。违反规定，骗取、截留、挪用贴息资金的，依照《财政违法行为处罚处分条例》（国务院令第427号）的规定进行处理。对于弄虚作假、骗取贴息资金的，暂停该开发区申报贴息资格三年。

  Chapter 5: Supplementary Provisions

第五章  附则

  Article 21    The Ministry of Finance is responsible for interpreting these Measures.

       第二十一条  本办法由财政部负责解释。

  Article 22    These Measures shall come into force on the date of promulgation. The Notice of the Ministry of Finance on Printing and Distributing the “Administrative Measures for Interest Subsidy Funds from Central Finances for Capital Construction Loans” (Cai Jian [2011] No. 356) shall be simultaneously repealed.

       第二十二条  本办法自发布之日起施行。《财政部关于印发〈基本建设贷款中央财政贴息资金管理办法〉的通知》(财建[2011]356号)同时废止。