Measures for Disassembly Subsidies With Respect to the Trade-in of Old Household Electrical Appliances for New Ones

家电以旧换新拆解补贴办法

Promulgating Institution: Ministry of Finance

Document Number: Cai Jian [2010] No. 53

Promulgating Date: 03/17/2010

Effective Date: 03/17/2010

颁布机关: 财政部

文      号: 财建[2010]53号

颁布时间: 03/17/2010

实施时间: 03/17/2010

Chapter 1 General Provisions

第一章  总则

  Article 1    In order to regulate the administration of disassembly subsidies with respect to the trade-in of old household electrical appliances for new ones, these Measures are formulated in accordance with the spirit of the Implementation Plan for Encouraging the Trade-in of Old Automobiles and Household Electrical Appliances for New Ones to Boost Domestic Demand (Guo Ban Fa [2009] No.44) and the Implementation Measures for the Trade-in of Old Household Electrical Appliances for New Ones (Cai Jian [2009] No.298).

       第一条  为规范家电以旧换新拆解补贴管理,根据《促进扩大内需鼓励汽车家电以旧换新实施方案》(国办发[2009]44号)和《家电以旧换新实施办法》(财建[2009]298号)精神,特制定本办法。

  Article 2   For the purposes of these Measures, the "disassembly subsidies with respect to the trade-in of old household electrical appliances for new ones" (hereinafter referred to as the "Disassembly Subsidies") shall mean the government subsidy fund given to enterprises engaged in the disassembly of household electrical appliances (hereinafter referred to as the "Disassembly Enterprises") that complete the disassembly of old household electrical appliances traded in for new ones according to the requirement during the period stipulated by the policy. 

       第二条  本办法所称“家电以旧换新拆解补贴”（以下简称“拆解补贴”）是对指定家电拆解处理企业（以下简称“拆解企业”）在政策规定时间按要求拆解处理完成以旧换新旧家电给予的财政补贴资金。

Chapter 2 The Standard and Period for the Granting of Subsidies

第二章  补贴标准、期限

  Article 3    Disassembly Subsidies are given in the form of fixed subsidies according to the number of old household electrical appliances traded in for new ones and being actually disassembled by the disassembly enterprises. The specific subsidy standard is: RMB15/television, RMB20/refrigerator, RMB5/washing machine, RMB15/computer and subsidy is not given for the disassembly of air-conditioners.

       第三条  拆解补贴根据拆解企业实际拆解处理完成的以旧换新旧家电数量给予定额补贴,具体补贴标准为:电视机15元/台、电冰箱20元/台、洗衣机5元/台、电脑15元/台,空调不予补贴。

  Article 4    Disassembly Enterprises will be given Disassembly Subsidies for the disassembly of old household electrical appliances that consumers trade in for new ones from June 1, 2009. 

       第四条  拆解企业对2009年6月1日以来消费者交售的以旧换新旧家电完成拆解处理的，予以拆解补贴。

Chapter 3 The Declaration, Examination and Payment of Subsidy Fund

第三章  补贴资金申报、审核及兑付

  Article 5   Every month, a Disassembly Enterprise shall prepare the statistics about the varieties and quantities of old household electrical appliances traded in for new ones and being disassembled and fill in the Declaration Form for Disassembly Subsidies With Respect to the Trade-in of Old Household Electrical Appliances for New Ones and shall, upon the review and approval of the local competent environmental protection department, collect the subsidy fund from the finance department at the same level. Within seven working days upon the receipt of the declaration form, the finance department shall carry out an examination for confirmation and directly allocate the subsidy fund to the basic account that the Disassembly Enterprise maintained with a bank.

       第五条  拆解企业按月对完成拆解处理的以旧换新家电产品品种、数量进行统计,填写《家电以旧换新拆解处理补贴申报表》,经当地环保主管部门审核后,向同级财政部门申领补贴资金。接到申报7个工作日内,财政部门进行审核确认,并将补贴资金直接拨付到拆解企业在银行开设的基本帐户。

  Article 6    When declaring the Disassembly Subsidies, a Disassembly Enterprise shall provide the following information: (1) the Declaration Form for Disassembly Subsidies With Respect to the Trade-in of Old Household Electrical Appliances for New Ones; (2) the vouchers for the trade-in of old household electrical appliances for new ones; (3) sales invoices for the old household electrical appliances issued by the household electrical appliance recycling enterprises (with purchase orders attached); (4) vouchers of freight advanced by the Disassembly Enterprise (with freight receipt attached); (5) disassembly records and sales vouchers or processing certificates of the disassembled products. 

       第六条  拆解企业申报拆解补贴应当提供以下资料:（一）《家电以旧换新拆解处理补贴申报表》;（二）家电以旧换新凭证;（三）家电回收企业开具的旧家电销售发票（附购货清单）;（四）拆解企业垫付运费凭证（附运费收据）;（五）拆解记录表及拆解产物销售凭证或处理证明。

Chapter 4 The Source, Allocation and Settlement of Subsidy Fund

第四章  补贴资金来源、拨付及清算

  Article 7   The Disassembly Subsidies are borne jointly by the central financial budget and the financial budget of the pilot provinces or cities. The central financial budget will bear 80% and the financial budget of the pilot province or city will bear 20%. 

       第七条  拆解补贴由中央财政和试点省市财政共同负担。其中:中央财政负担80%,试点省市财政负担20%。

  Article 8   The Disassembly Subsidies will be "pre-allocated before being settled" and centralized payment will be made by the national treasury in accordance with the provisions relating to the special payment made by the central financial budget.

       第八条  拆解补贴采取“先预拨、后清算”的方式,按照中央财政专项支付有关规定,实行国库集中支付。

  Article 9    Upon receiving the subsidy fund allocated by the central financial budget, the finance department of the pilot province or city shall confirm the subsidy fund that shall be borne by the local government as soon as possible, shall distribute the document on the breakdown of the budget for subsidy fund within 15 working days and pay the subsidy fund according to the budget document, the required schedule and the above procedures. In the course of implementation, if the actual subsidy fund that has to be paid exceeds the budget, the finance department of the pilot province or city shall advance the fund.

       第九条  试点省市财政部门收到中央财政拨付的补贴资金后,应尽快落实地方应负担的补贴资金,在15个工作日内下达补贴资金预算分解文件,并根据预算文件,按需求进度和上述程序支付补贴资金。实施过程中,如实际需支付补贴资金超过预算,由试点省市财政部门先行垫付。

  Article 10   The finance department of the pilot province or city and the department in charge of the relevant business shall verify and gather information about the utilization of the subsidy fund of their own region in the past year and report the information to the Ministry of Finance for examination and settlement. 

       第十条  试点省市财政部门会同相关业务主管部门在每年4月底前，核实汇总本地区上年度补贴资金使用情况，报财政部进行审核清算。

Chapter 5 The Administration of the Disassembly Enterprises

第五章  拆解处理企业管理

  Article 11    The Disassembly Enterprises shall check each of the old household electrical appliances traded in for new ones. The physical object of the household electrical appliance shall be consistent with the information about the type, specification and model of the product as provided in the voucher for the trade-in of old household electrical appliances for new ones and the management information system for the trade-in of old household electrical appliances for new ones. In case of inconsistency upon examination, the Disassembly Subsidy cannot be declared.

       第十一条  拆解企业要对收购的以旧换新旧家电逐一核对,旧家电实物与以旧换新凭证、家电以旧换新管理信息系统提供的产品类别、规格、型号等信息应保持一致。对审核不符的,不得申报拆解补贴。

  Article 12    The Disassembly Enterprises shall complete the disassembly of abandoned and old household electrical appliances according to the requirements of the competent environmental protection department within the stipulated time and shall not resell the abandoned and old household electrical appliances traded in for new ones at a profit.

       第十二条  拆解企业要按照环保主管部门的要求,在规定时间完成废旧家电拆解处理工作,不得倒买倒卖以旧换新的废旧家电。

  Article 13    The Disassembly Enterprises shall establish sound rules and systems, strengthen internal management, install necessary surveillance equipment, record the disassembly process in detail and accept the supervision of the relevant departments. 

       第十三条  拆解企业要建立健全规章制度，加强内部管理，安装必要的监控设备，详细记录拆解处理过程，并接受相关部门的监督。

Chapter 6 Supervision and Administration by the Departments

第六章  部门监督管理

  Article 14   The environmental protection departments at all levels in the pilot provinces or cities shall strengthen the preliminary examination of the declaration form for subsidy of Disassembly Enterprises and examine content such as whether the disassembly of abandoned and old household electrical appliances is completed, whether the processing procedures comply with the regulations and the flow of the dissembled products.

       第十四条  试点省市各级环保部门应加强对拆解企业申报补贴表的初审工作,对废旧家电是否拆解完毕、处理程序是否符合规定、拆解产物流向等内容进行审核。

  Article 15   The finance departments at all levels in the pilot provinces or cities shall strengthen the administration of the utilization of the subsidy fund for the disassembly of old household electrical appliances traded in for new ones and ensure that the subsidy fund is distributed in full in a timely manner.

       第十五条  试点省市各级财政部门应加强对家电以旧换新拆解补贴资金使用的管理,确保补贴资金及时足额发放。

  Article 16    The finance departments and the environmental protection departments at all levels in the pilot provinces or cities shall strengthen the supervision and administration of the Disassembly Enterprises, establish a regular inspection system, prevent fraudulent practice and behavior such as making a false declaration and making a false claim for subsidy and ensure the safety of the financial fund.

       第十六条  试点省市各级财政部门要会同环保部门加强对拆解企业的监督管理,建立定期核查制度,防止弄虚作假、虚报冒领等行为,确保财政资金安全。

  Article 17    Upon discovery of fraudulent practice and behavior such as making a false declaration and making a false claim for subsidy, the subsidy fund shall be returned, a notice of criticism shall be circulated and the qualification shall be revoked in accordance with the Implementation Measures for the Trade-in of Old Household Electrical Appliances for New Ones and relevant laws and regulations.

       第十七条  对发现的弄虚作假、虚报冒领等行为，根据《家电以旧换新实施办法》及相关法律法规，除追缴补贴资金外，给予通报批评、取消资格等相应处理。

Chapter 7 Supplementary Provisions

第七章  附则

  Article 18   These Measures shall be implemented on the date of promulgation. 

       第十八条  本办法自发布之日起执行。

  Article 19    These Measures shall be interpreted by the Ministry of Finance and the Ministry of Environmental Protection according to the segregation of duties. 

       第十九条  本办法由财政部、环境保护部按职责分工负责解释。