Administrative Measures for Interest Subsidies to Imports

进口贴息资金管理办法

 

Promulgating Institution:Ministry of Finance; Ministry of Commerce

Document Number: Cai Qi [2012] No.142

Promulgating Date: 06/11/2012

Effective Date: 06/11/2012

 

颁布机关:财政部; 商务部

文      号: 财企[2012]142号

颁布时间: 06/11/2012

实施时间: 06/11/2012

 

Chapter 1: General Provisions

  第一章  总则

  Article 1    With a view to strengthening and standardizing the administration of interest subsidies to imports (hereinafter referred to as the “import interest subsidies”), and giving play to the macro-directing role of financial funds in such aspects as expanding imports, promoting the balanced trade development and pushing forward industrial restructuring and the transformation of economic growth mode, these Measures are hereby formulated.

       第一条  为了加强和规范进口贴息资金的管理,发挥财政资金在扩大进口,促进贸易平衡发展,推动产业结构调整和经济增长方式转变等方面的宏观导向作用,制定本办法。

  Article 2    For the purpose of these Measures, the import interest subsidies refer to the special financial funds of the central government for products (excluding used products) and technologies that are included in the Catalogue of Technologies and Products Encouraged to be Imported and imported by enterprises through general trade in the form of interest subsidy.

       第二条  本办法所称进口贴息,是中央财政对企业以一般贸易方式进口列入《鼓励进口技术和产品目录》中的产品(不含旧品)、技术,以贴息的方式给予支持的专项资金。

  Article 3    Administration of import interest subsidies shall follow the principles of “openness and transparency, scientific administration, laying stress on priority and being beneficial to supervision”, and fully reflect the guiding and driving role of financial funds.

       第三条  进口贴息资金的管理应遵循公开透明、科学管理、突出重点、利于监督的原则,充分体现财政资金的引导和带动作用。

  Article 4    The Ministry of Commerce shall be responsible for planning, organizing, implementing, examining and administering interest subsidies. The Ministry of Finance shall be responsible for examining, appropriating, supervising and inspecting interest subsidies.

       第四条  商务部负责贴息资金的规划、组织、实施、审核和管理工作。财政部负责贴息资金的审核、拨付、监督检查工作。

Chapter 2: Application Conditions, Interest Subsidy Standards and Required Materials

    第二章  申请条件、贴息标准与需要提供的材料

  Article 5    An enterprise that applies for import interest subsidies shall meet the following conditions:

(1) Applying enterprise shall have no illegal behavior or behavior of being in arrears with national government funds maliciously in recent three years.

(2) Applying enterprise that imports products shall be consignee specified in the Imported Goods Customs Declaration; applying enterprise that imports technologies shall be technology user specified in the Technology Import Contract Registration Certificate.

(3) For imported products for which import interest subsidies are applied, the import customs declaration shall have been completed during the period from January 1 to December 31 of the previous year; for imported technologies for which import interest subsidies are applied, the contract shall have been performed during the period from January 1 to December 31 of the previous year, and the certificate of foreign exchange payment shall be obtained from banks.

(4) Imported products or technologies have not been included in other interest subsidy programs.

(5) Technology import contract contains no provisions that violate the Regulations of the People's Republic of China on Administration of Technology Import and Export (Order No. 331 of the State Council).

(6) Imported equipment under the item of “Key Industries Encouraged to be Developed” in the Catalogue of Technologies and Products Encouraged to be Imported has not been included in the Catalogue of Imported Commodities Not Exempt from Duties in Respect of Domestic Investment Projects (adjusted in 2008) (Announcement [2008] No. 39 of the Ministry of Finance, the National Development and Reform Commission, the General Administration of Customs and the State Administration of Taxation).

       第五条  企业申请进口贴息资金应当符合以下条件:

    (一)申请企业近三年内没有违法违规的行为,无恶意拖欠国家政府性资金行为。

    (二)进口产品的,申请进口贴息的企业应当是《进口货物报关单》上的收货单位;进口技术的,应当是《技术进口合同登记证书》上的技术使用单位。

    (三)申请进口贴息资金的进口产品应当是上年度1月1日至12月31日期间已完成进口报关;申请进口贴息资金的进口技术应当是上年度1月1日至12月31日期间执行合同,并取得银行出具的付汇凭证。

    (四)进口产品、技术未列入其它贴息计划。

    (五)技术进口合同中不含违反《中华人民共和国技术进出口管理条例》(国务院令第331号)规定的条款。

    (六)进口《鼓励进口技术和产品目录》中“鼓励发展的重点行业”项下的设备,未列入《国内投资项目不予免税的进口商品目录(2008年调整)》(财政部、国家发展改革委、海关总署、国家税务总局公告2008年第39号)。

  Article 6    Import interest subsidy standards:

(1) The amount of imports is taken as the principal for interest subsidy calculation. For imported products, interest subsidy shall be the amount of imports specified in the imported goods customs declaration of the customs of the People’s Republic of China multiplied by RMB exchange rate (fixed value set on a certain principle every year); for imported technologies, interest subsidy shall be the amount of foreign exchange payment specified in voucher of foreign exchange payment for technology import multiplied by fixed RMB exchange rate.

(2) Discount rate shall not be higher than the latest benchmark rate of one-year term loans in RMB released by the People’s Bank of China when discount clearing is conducted

(3) The Ministry of Finance and the Ministry of Commerce shall determine discount coefficients within the annual total import interest subsidies and approve the import interest subsidies.

(4) In order to give further play to the guiding role of financial funds, the ceiling of import interest subsidies for a single enterprise shall be RMB 30 million, and the principal corresponding to the part exceeding the ceiling shall not be subsidized.

       第六条  进口贴息资金的标准:

    (一)以进口额作为计算贴息的本金。进口产品的,以中华人民共和国海关进口货物报关单列明的进口金额乘以人民币汇率(每年按一定原则取固定值)计算;进口技术的,以技术进口付汇凭证上的付汇金额乘以固定人民币汇率计算。

    (二)贴息率不高于贴息清算时中国人民银行公布的最近一期人民币一年期贷款基准利率。

    (三)财政部和商务部在年度进口贴息资金总额内确定贴息系数,核定进口贴息资金金额。

    (四)为进一步发挥财政资金的引导作用,设定单户企业的进口贴息资金最高限额为3,000万元人民币,超过此限额对应的本金部分不予贴息。

  Article 7    An enterprise that applies for interest subsidies shall provide the following materials:

(1) Interest subsidy application document signed by enterprise’s legal representative, which shall contain enterprise’s basic information, purposes of import, benefit expected to be produced and declaration specification (see Appendix 1);

(2) Photocopy of business license;

(3) Application Form for Import Interest Subsidy (see Appendix 2) and electronic data;

(4) Photocopy of imported product order contract or technology import contract;

(5) For imported products, photocopy of the Imported Goods Declaration of the Customs of the People’s Republic of China;

(6) For imported technology, photocopy of the Technology Import Contract Registration Certificate, the Technology Import Contract Data Table and voucher of foreign exchange payment indicating technology import contract number that is issued by bank. Where technology user and foreign exchange payer are different, agency contract between the two parties shall be provided.

(7) For imported equipment under the item of “Key Industries Encouraged to be Developed”, photocopy of the Letter of Confirmation on Domestic-funded and Foreign-funded Projects Encouraged by the State to Be Developed (including the list of imported equipment), the photocopy of the Tax Exemption Certificate for Imported and Exported Goods and the photocopy of the Imported Goods Customs Declaration.

All the above-mentioned materials shall bear corporate seals.

       第七条  企业申请贴息应当提供以下材料:

    (一)企业法定代表人签字的贴息资金申请文件,内容包括:企业基本情况、进口用途、预计可产生的效益等,及申报说明(见附1);

    (二)企业营业执照(复印件);

    (三)《进口贴息资金申请表》(见附2)及电子数据;

    (四)进口产品订货合同或技术进口合同(复印件);

    (五)进口产品的,需提供《中华人民共和国海关进口货物报关单》(复印件);

    (六)进口技术的,需提供《技术进口合同登记证书》、《技术进口合同数据表》及银行出具的注明技术进口合同号的付汇凭证(复印件)。技术使用单位与付汇单位不一致的,需提供双方的代理合同。

    (七)进口“鼓励发展的重点行业”项下的设备,需提供《国家鼓励发展的内外资项目确认书》(含进口设备清单,复印件)、《进出口货物征免税证明》(复印件)及《进口货物报关单》(复印件)。

    以上材料均需加盖企业公章。

  Article 8    In order to encourage innovation, import interest subsidies shall be increased for achievements in assimilating and renovating technologies and equipment introduced with import interest subsidies. The specific measures shall be promulgated separately.

       第八条  为鼓励创新，对利用进口贴息资金支持引进的技术和设备进行消化吸收再创新并取得成果的，加大进口贴息资金的支持力度。具体办法另行发布。

Chapter 3: Application Procedures

    第三章  申请程序

  Article 9    Enterprises administered by local governments shall, within the prescribed time period every year, submit the application materials for import interest subsidies and corresponding electronic data specified in Article 7 to competent departments of commerce and finance in provinces, autonomous regions, municipalities directly under the Central Government and cities specially designated in the State plan where they are located. Competent departments of commerce and finance may refuse to accept overdue applications. The specific time period of application shall be determined by the Ministry of Finance and the Ministry of Commerce by issuing notice every year.

       第九条  地方管理企业每年在规定的时间内,向所在省、自治区、直辖市及计划单列市商务和财政主管部门提交第七条规定的申请进口贴息资金材料和相应的电子数据。逾期各商务、财政主管部门不予受理。具体申报时间由财政部、商务部每年发布通知确定。

  Article 10    Competent departments of commerce and finance in provinces, autonomous regions, municipalities directly under the Central Government and cities specially designated in the State plan shall jointly examine and collect application materials for import interest subsidies submitted by enterprises administered by local governments, and submit them to the Ministry of Commerce and the Ministry of Finance within the prescribed time period.

Enterprises administered by the Central Government shall, within the prescribed time period, directly submit application materials for import interest subsidies collected by group headquarters to the Ministry of Commerce and the Ministry of Finance.

       第十条  各省、自治区、直辖市及计划单列市商务和财政主管部门对地方管理企业申请进口贴息资金的材料进行联合审核和汇总,并在规定时间内上报商务部和财政部。

    中央管理企业由集团总部汇总后,在规定时间内直接向商务部和财政部提交申请进口贴息资金材料。

  Article 11    Application materials for import interest subsidies submitted by local competent departments of commerce and finance and enterprises administered by the Central Government to the Ministry of Commerce and the Ministry of Finance shall include: (1) application documents of local areas and enterprises for import interest subsidies; (2) Summary of Import Interest Subsidy Applications (see Appendix 3) and its electronic data; and (3) the relevant materials specified in Article 7 of these Measures.

       第十一条  地方商务和财政主管部门、中央管理企业向商务部和财政部报送申请进口贴息资金材料包括:1.本地区、企业进口贴息资金申请文件;2.《进口贴息资金申请汇总表》（见附3）及其电子数据;3.本办法第七条规定的有关材料。

Chapter 4: Examination and Issuance

    第四章  审核与下达

  Article 12    The Ministry of Finance and the Ministry of Commerce shall jointly commission special institutions to examine materials submitted by local competent departments of commerce and finance and enterprises administered by the Central Government. Import interest subsidies shall be issued to enterprises that meet relevant requirements upon examination.

       第十二条  财政部和商务部共同委托专门机构对地方商务和财政主管机构及中央管理企业报送的材料进行审核。对审核后符合要求的企业下达进口贴息资金。

  Article 13    Financial departments shall appropriate corresponding funds in accordance with the treasury management system.

       第十三条  财政部门按照财政国库管理制度规定拨付相应资金。

  Article 14    Upon receipt of import interest subsidies, enterprises shall conduct financial treatment in accordance with the existing regulations.

       第十四条  企业收到进口贴息资金后，按照现行规定进行财务处理。

Chapter 5: Administration and Supervision

    第五章  管理与监督

  Article 15    Enterprises that obtain import interest subsidies shall not have any of the following acts:

(1) Swindling import interest subsidies by illegal means;

(2) Diverting, intercepting or encroaching on import interest subsidies; and

(3) Refusing legal supervision and inspection conducted by relevant departments, or refusing to assist relevant departments in legal supervision and inspection.

       第十五条  获得进口贴息资金的企业不得有以下行为:

    (一)采取各种不正当手段骗取进口贴息资金;

    (二)挪用或截留侵占进口贴息资金;

    (三)拒绝有关部门依法监督、检查,或对有关部门依法监督、检查不予配合。

  Article 16    The Ministry of Finance and the Ministry of Commerce shall be jointly responsible for tracking the performance of import interest subsidies.

       第十六条  财政部和商务部共同负责进口贴息资金的追踪问效工作。

  Article 17    Competent departments of commerce and finance in provinces, autonomous regions, municipalities directly under the Central Government and cities specially designated in the State plan shall regularly supervise and inspect the performance of import interest subsidies to ensure that such subsidies are in place, and shall, prior to every May 1, jointly submit interest subsidy use reports for the previous year to the Ministry of Commerce and the Ministry of Finance. Such reports shall include the summary analysis and evaluation of appropriation, use, benefit and other information of import interest subsidies.

       第十七条  各省、自治区、直辖市及计划单列市商务和财政主管部门应定期对进口贴息资金的执行情况进行监督、检查，确保贴息资金及时到位，并负责于每年5月1日前向商务部和财政部联合报送上年度贴息资金使用报告。报告应包括进口贴息资金的拨付、使用、使用效益等情况的汇总分析和评价。

Chapter 6: Legal Liabilities

    第六章  法律责任

  Article 18    The following punishments shall be imposed legally on violations of these Measures on the basis of the seriousness of circumstances:

(1) Ordering relevant enterprises to make corrections within the time limit;

(2) Fully recovering the import interest subsidies obtained by relevant enterprises;

(3) Rejecting applications from relevant enterprises that have violated these Measures within three years; and

(4) Punishing relevant personnel or entities in accordance with the Regulations on Penalties and Sanctions for Fiscal Violations (Order No. 427 of the State Council), and transfer relevant cases to judicial organs if circumstances are serious and relevant personnel or entities are suspected of committing crimes.

       第十八条  对违反本办法的有关行为，视情节轻重，依法进行以下处理:

    （一）责令限期改正;

    （二）全额收回已取得的进口贴息资金;

    （三）三年内不受理违反本办法规定的企业提出的申请;

    （四）依据《财政违法行为处罚处分条例》（中华人民共和国国务院令第427号）对相关人员或单位予以处理，情节严重涉嫌犯罪的，移送司法机关。

Chapter 7: Supplementary Provisions

    第七章  附则

  Article 19    These Measures shall come into effect on the date of printing and distribution. The Notice of the Ministry of Finance and the Ministry of Commerce on Printing and Distributing the "Interim Measures for the Administration of Interest Subsidy Funds for Import" (Cai Qi [2007] No. 205) shall be repealed simultaneously.

       第十九条  本办法自印发之日起施行。《财政部商务部关于印发<进口贴息资金管理暂行办法>的通知》（财企[2007]205号）同时废止。