Interim Measures for Administration of the Special Fund for the Development of Renewable Energy Sources

可再生能源发展专项资金管理暂行办法

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Jian [2006] No. 237

Promulgating Date: 05/30/2006

Effective Date: 05/30/2006

 

颁布机关: 财政部

文      号: 财建[2006]237号

颁布时间: 05/30/2006

实施时间: 05/30/2006

 

Chapter 1: General Provisions

第一章  总则

  Article 1   With a view to strengthening the management of the Special Fund for renewable energy development, and improving the efficiency of fund utilization, these Measures are hereby formulated in accordance with the Law of the People's Republic of China on Renewable Energy and the Budget Law of the People's Republic of China, among other relevant laws and regulations.

       第一条  为了加强对可再生能源发展专项资金的管理,提高资金使用效益,根据《中华人民共和国可再生能源法》、《中华人民共和国预算法》等相关法律、法规,制定本办法。

  Article 2   For the purpose of these Measures, the "renewable energy" shall mean such non-fossil energy sources as wind energy, solar energy, hydro energy, biomass energy, geothermal energy, ocean energy and so on under the Law of the People's Republic of China on Renewable Energy.

For the purpose of these Measures, the "Special Fund for renewable energy development" (hereinafter, the "Special Fund") shall mean the special fund set up by the financial department of the State Council pursuant to laws with a view to supporting the development and utilization of renewable energy sources.

The Special Fund shall be arranged under the central fiscal budget.

       第二条  本办法所称“可再生能源”是指《中华人民共和国可再生能源法》规定的风能、太阳能、水能、生物质能、地热能、海洋能等非化石能源。

    本办法所称“可再生能源发展专项资金”(以下简称发展专项资金)是指由国务院财政部门依法设立的,用于支持可再生能源开发利用的专项资金。

    发展专项资金通过中央财政预算安排。

  Article 3   The Special Fund shall be used to support the following activities:

(1) Scientific and technological research, standard development and demonstration projects in the development and utilization of renewable energy sources;

(2) Renewable energy utilization projects for household energy consumption in rural and pastoral areas;

(3) The construction of renewable-energy independent power systems in remote areas and islands;

(4) Survey and evaluation of renewable energy sources and the construction of relevant information systems;

(5) The promotion of localized production of renewable energy development and utilization equipments.

       第三条  发展专项资金用于资助以下活动:

    (一)可再生能源开发利用的科学技术研究、标准制定和示范工程;

    (二)农村、牧区生活用能的可再生能源利用项目;

    (三)偏远地区和海岛可再生能源独立电力系统建设;

    (四)可再生能源的资源勘查、评价和相关信息系统建设;

    (五)促进可再生能源开发利用设备的本地化生产。

  Article 4   The arrangement of the Special Fund shall comply with the following principles:

(1) Key area prioritization and comprehensive coverage;

(2) The selection of projects for special fund support on a competitive basis;

(3) Openness, fairness and impartiality.

       第四条  发展专项资金安排应遵循的原则:

    (一)突出重点、兼顾一般;

    (二)鼓励竞争、择优扶持;

    (三)公开、公平、公正。

Chapter 2: Prioritized Areas for Government Support

第二章  扶持重点

  Article 5   The Special Fund focuses mainly on the areas of the development and utilization of renewable energy sources featuring large potential and good prospects, e.g. alternatives to petroleum products, heat supply, heating and cooling of buildings, and power generation.

       第五条  发展专项资金重点扶持潜力大、前景好的石油替代、建筑物供热、采暖和制冷,以及发电等可再生能源的开发利用。

  Article 6   Regarding the development and utilization of renewable energy as alternative to petroleum , the focus of relevant financial support is placed on the development of bioethanol fuel and biodiesel, etc.

Bioethanol fuel refers to fuel ethanol products prepared using sugar cane, cassava and/or sweet sorghum, etc. as the raw materials.

Biodiesel refers to liquid fuel products prepared using oil crops, oil-plant tree fruits and/or oil water plants as the raw materials.

       第六条  石油替代可再生能源开发利用,重点是扶持发展生物乙醇燃料、生物柴油等。

    生物乙醇燃料是指用甘蔗、木薯、甜高粱等制取的燃料乙醇。

    生物柴油是指用油料作物、油料林木果实、油料水生植物等为原料制取的液体燃料。

  Article 7    Regarding the development and utilization of renewable energy for the heat supply, heating and cooling of buildings, the focus of relevant financial support is placed on the promotion and application of solar energy and geothermal energy in building projects.

       第七条  建筑物供热、采暖和制冷可再生能源开发利用,重点支持太阳能、地热能等在建筑物种的推广应用。

  Article 8   Regarding the development and utilization of renewable energy for power generation, the focus of relevant financial support is placed on the promotion and application of wind energy, solar energy and ocean energy.

       第八条  可再生能源发电重点扶持风能、太阳能、海洋能等发电的推广应用。

  Article 9   Other key areas for government support defined by the financial department under the State Council according to the national renewable energy development and utilization plan.

       第九条  国务院财政部门根据全国可再生能源开发利用规划制定的其他扶持重点。

 

Chapter 3: Application, Examination and Approval

第三章  申报及审批

  Article 10   According to the needs of national economic and social development and the National Plan for Development and Utilization of Renewable Energy, the State Council's specialized department responsible for renewable energy sources (hereinafter, the "Specialized Department under the State Council") is responsible to, in conjunction with the financial department of the State Council, organize experts to formulate and publish annual guidelines on Special Fund application.

       第十条  根据国民经济和社会发展需要以及全国可再生能源开发利用规划,国务院可再生能源归口管理部门(以下简称国务院归口管理部门)负责会同国务院财政部门组织专家编制、发布年度专项资金申报指南。

  Article 11   In accordance with the annual guidelines on Special Fund application, organizations and individuals applying for the Special Fund shall submit their applications to the local specialized departments responsible for renewable energy (hereinafter, "Local Specialized Departments") and the local financial departments respectively.

With respect to scientific and technological research projects on renewable energy development and utilization that need State financial support, the application may be submitted   through the channel of the national science and technology programs (funds) such as "863" and "973" programs. Renewable energy development and utilization projects related to agricultural areas such as rural marsh gas may apply for State financial support through the existing funding channels, if available. The aforementioned two types of projects shall not make repeated applications for the Special Fund.

       第十一条  申请使用发展专项资金的单位或者个人,根据国家年度专项资金申报指南,向所在地可再生能源归口管理部门(以下简称地方归口管理部门)和地方财政部门分别进行申报。

    可再生能源开发利用的科学技术研究项目,需要申请国家资金扶持的,通过“863”、“973”等国家科技计划(基金)渠道申请;农村沼气等农业领域的可再生能源开发利用项目,现已有资金渠道的,通过现行渠道申请支持。上述两类项目,不得在发展专项资金中重复申请。

  Article 12   Local Specialized Departments are responsible to, in conjunction with the local financial departments, submit the applications to the Specialized Department under the State Council and the financial department of the State Council on a level-by-level basis.

       第十二条  地方归口管理部门负责会同同级地方财政部门逐级向国务院归口管理部门和国务院财政部门进行申报。

  Article 13   Based on the actual situation of Special Fund applications, the Specialized Department under the State Council shall, in conjunction with the financial department of the State Council, entrust relevant institutions to evaluate, or organize experts to review the application materials.

Where possible, open tender shall be adopted for key projects supported by the Special Fund. The tendering process shall be organized by the Specialized Department under the State Council in conjunction with the financial department of the State Council, according to relevant State provisions on tendering management.

       第十三条  国务院归口管理部门会同国务院财政部门,根据申报情况,委托相关机构对申报材料进行评估或者组织专家进行评审。

    对使用发展专项资金进行重点支持的项目,凡符合招标条件的,须实行公开招标。招标工作由国务院归口管理部门会同国务院财政部门参照国家招标管理的有关规定组织实施。

  Article 14   Based on the opinions of expert review and assessment and the tender results, the Specialized Department under the State Council is responsible to present a proposal of the fund arrangement, which shall be submitted to the financial department of the State Council for examination and approval.

The financial department of the State Council shall audit and approve/disapprove the fund budget in accordance with the renewable energy development plan and the annual budgetary arrangement of the Special Fund.

       第十四条  根据专家评审意见、招标结果,国务院归口管理部门负责提出资金安排建议,报送国务院财政部门审批。

    国务院财政部门根据可再生能源发展规划和发展专项资金年度预算安排额度审核、批复资金预算。

  Article 15   Financial departments at all levels shall, in accordance with the prescribed procedures, appropriate the Special Funds in full to organizations or individuals to which/whom the projects have been assigned in a timely manner.

       第十五条  各级财政部门按照规定程序办理发展专项资金划拨手续,及时、足额将专项资金拨付给项目承担单位或者个人。

  Article 16   If there are any special reasons which cause changes or cancellation during the process of implementation, organizations or individuals to which/whom the projects have been assigned shall follow the procedure of declaration to report for approval.

       第十六条  在执行过程中因特殊原因需要变更或者撤销的,项目承担单位或者个人按照申报程序报批。

 

Chapter 4: Financial Administration

第四章  财务管理

  Article 17   The Special Fund takes two methods of using: free financial assistance and favorable terms of loan.

(1) Free financial assistance

The method of free financial assistance is mainly used for projects featuring lower profit and more public benefit. Except in the case of formulation of standards which requires to be fully funded by the State, all project undertaking entities or individuals are required to provide self-owned supporting funds worth no less than the value of the free financial assistance received.

(2) Loan interest discount

The method of loan discount is mainly used for renewable energy development and utilization projects which have been included in the national guidance directory of renewable energy industry development and are in line with the credit terms. Funds for interest subsidy cannot be arranged until the bank loans have been put in place and the interest has been paid by the organizations or individuals to which/whom the projects have been assigned.

Funds for interest subsidy shall be determined based on the amount of loan actually granted, the contracted interest rate and the amount of interest actually paid, with a term of one to three years, and the annual rate of discount interest shall be no higher than 3%.

       第十七条  发展专项资金的使用方式包括:无偿资助和贷款优惠。

    (一)无偿资助方式。

    无偿资助方式主要用于盈利性弱、公益性强的项目。除标准制定等需由国家全额资助外,项目承担单位或者个人须提供与无偿资助资金等金额以上的自有配套资金。

    (二)贷款贴息方式。

    贷款贴息方式主要用于列入国家可再生能源产业发展指导目录、符合信贷条件的可再生能源开发利用项目。在银行贷款到位,项目承担单位或者个人已支付利息的前提下,才可以安排贴息资金。

    贴息资金根据实际到位银行贷款、合同约定利息率以及实际支付利息数额确定,贴息年限为1-3年,年贴息率最高不超过3%。

  Article 18   Organizations and individuals to which/whom the projects have been assigned shall, after acquiring the Special Fund, make accounting treatment according to the relevant provisions of the State.

       第十八条  项目承担单位或这个人获得国家拨付的发展专项资金后,应当按国家有关规定进行财务处理。

  Article 19   Organizations and individuals having acquired the free financial assistance shall use the Special Fund within the following scope:

(1) Labor cost

Labor cost refers to the wages paid to staff directly engaged in the projects.

If the organization for which the project staff are working is allocated with the fiscal operating expenses, the labor cost shall be fully paid from such allocation by the organization in accordance with the relevant State provisions, and the repeated payment from project fund is prohibited.

(2) Equipment cost

Equipment cost refers to expenses incurred in purchasing specialized equipments and instruments, etc. required for the implementation of the projects.

If the equipment cost has been included in any other funding arrangement or the existing equipments are sufficient for the project work, the repeated expenditure from project fund shall be prohibited.

(3) Energy and material cost

Energy and material cost refers to the expenditure on raw materials, combustion and power, low-value consumable, etc. directly used for project implementation.

(4) Rents

Rents refer to expenses incurred in renting the sites, equipments, instruments, etc. required for the implementation of the projects.

(5) Appraisal and acceptance fees

Appraisal and acceptance fees refer to the expenditure on testing, appraisal and inspection and acceptance operations required for the implementation of the projects.

(6) Other necessary expenses arising from project implementation.

Relevant national expenditure standards, where available, shall be applicable to the costs mentioned above.

       第十九条  获得无偿资助的单位和个人,在以下范围内开支发展专项资金:

    (一)人工费。

    人工费是指直接从事项目工作人员的工资性费用。

    项目工作人员所在单位有财政事业费拨款的,人工费由所在单位按照国家有关规定从事业费中足额支付给项目工作人员,并不得在项目经费中重复列支。

    (二)设备费。

    设备费是指购置项目实施所必需的专用设备、仪器等的费用。

    设备费已由其他资金安排购置或者现有设备仪器能够满足项目工作需要的,不得在项目经费中重复列支。

    (三)能源材料费。

    能源材料费是指项目实施过程中直接耗用的原材料、燃烧及动力、低值易耗品等支出。

    (四)租赁费。

    租赁费是指租赁项目实施所必需的场地、设备、仪器等的费用。

    (五)鉴定验收费。

    鉴定验收费是指项目实施过程中所必需的试验、鉴定、验收费用。

    (六)项目实施过程中其他必要的费用支出。

    以上各项费用,国家有开支标准的,按照国家有关规定执行。

 

Chapter 5: Assessment and Supervision

第五章  考核与监督

  Article 20   The financial department of the State Council and the Specialized Department under the State Council shall conduct casual inspections on how the Special Fund is being used.

       第二十条  国务院财政部门和国务院归口管理部门对发展专项资金的使用情况进行不定期检查。

  Article 21   Organizations and individuals to which the projects have been assigned shall, in accordance with the relevant provisions of the State, report the specific implementation of the Special Fund to the Specialized Department under the State Council on a level-by-level basis.

The Specialized Department under the State Council shall audit the using of Special Fund, prepare the annual budget results of Special Fund and, by the end of every March, report the budget result of the preceding year to the financial department of the State Council for examination and approval.

       第二十一条  项目承担单位或者个人按照国家有关规定将发展专项资金具体执行情况逐级上报国务院归口管理部门。

    国务院归口管理部门对发展专项资金使用情况进行审核,编报年度发展专项资金决算,并在每年3月底前将上年度决算报国务院财政部门审批。

  Article 22   The Special Fund shall be reserved exclusively for the designated purposes, and no organization or individual shall withhold or embezzle the fund.

Those that fraudulently obtain, retain or misappropriate the Special Fund by means of false declaration, impersonating or others shall be given administrative punishment according to the relevant provisions of the State, and the allocated Special Fund shall be called back in full and turned over to the central finance.

       第二十二条  发展专项资金专款专用,任何单位或者个人不得截留、挪用。

    对以虚报、冒领等手段骗取、截留、挪用发展专项资金的,除按国家有关规定给予行政处罚外,必须将已经拨付的发展专项资金全额收回上缴中央财政。

 

Chapter 6: Supplementary Provisions

第六章  附则

  Article 23   Relevant administrative measures shall be formulated by the Specialized Department under the State Council according to these Measures, or in conjunction with the financial department of the State Council.

       第二十三条  国务院归口管理部门依据本办法或者同国务院财政部门制定有关具体管理办法。

  Article 24   These Measures shall be interpreted by the financial department of the State Council.

       第二十四条  本办法由国务院财政部门负责解释。

  Article 25   These Measures shall come into effect as of May 30, 2006.

       第二十五条  本办法自2006年5月30日起实施。