Administrative Measures for the Special Fund for Conservation and Comprehensive Utilization of Mineral Resources

矿产资源节约与综合利用专项资金管理办法

 

Promulgating Institution: Ministry of Land and Resources; Ministry of Finance

Document Number: Cai Jian [2013] No. 81

Promulgating Date: 03/26/2013

Effective Date: 03/26/2013

颁布机关: 国土资源部; 财政部

文      号: 财建[2013]81号

颁布时间:03/26/2013

实施时间: 03/26/2013

 

Chapter 1: General Provisions

  第一章  总则

  Article 1    With a view to strengthening and regulating the management of the special fund for conservation and comprehensive utilization of mineral resources (hereinafter referred to as the "Special Fund"), and raising the use efficiency of the Special Fund, these Measures are formulated pursuant to the Budget Law of the People's Republic of China, the Notice of the Ministry of Financeand the Ministry of Land and Resources on Coordinated and Overall Arrangement and Use of the Special Income from Mineral Resources (Cai Jian [2010] No. 925) and other applicable provisions.

       第一条  为了加强和规范矿产资源节约与综合利用专项资金(以下简称专项资金)管理,提高资金使用效益,依据《中华人民共和国预算法》、《财政部国土资源部关于将矿产资源专项收入统筹安排使用的通知》(财建[2010]925号)等规定制定本办法。

  Article 2    The Special Fund shall be set aside by the Central Finance from the share of the Central Government in the special income from mineral resources, and shall mainly be used for the construction of demonstration bases for comprehensive utilization of mineral resources (hereinafter referred to as the "Demonstration Bases").

       第二条  专项资金由中央财政通过中央分成的矿产资源专项收入安排,主要用于矿产资源综合利用示范基地(以下简称示范基地)建设。

  Article 3    In making arrangements for the Special Fund, it is imperative to follow the requirements laid down at the 18th National Congress of the CPC on comprehensively promoting resource conservation and strengthening the protection and reasonable exploitation of mineral resources, select regions with relatively concentrated distribution of resources, larger resource potential, promising prospects for comprehensive utilization and largely reasonable mineral exploitation layout to construct Demonstration Bases that have overall influence, far-reaching significance and strong driving effects by leveraging large backbone mining groups, so as to achieve the aims of strengthening whole-process conservation management and pushing for the fundamental change in the ways of resource utilization.

       第三条  专项资金安排按照党的十八大提出的全面促进资源节约和加强矿产资源保护、合理开发等有关要求,以加强全过程节约管理,推动资源利用方式根本转变为目的,以“关系全局、意义深远、带动性强”为原则,选择资源分布相对集中、资源潜力大、综合利用前景好、矿产开发布局基本合理的地区,依托大型骨干矿业集团,开展示范基地建设工作。

  Article 4    The Special Fund shall be earmarked for dedicated purposes. No entity and individual may withhold, misappropriate and divert the Special Fund.

       第四条  专项资金专款专用，任何单位和个人不得截留、挤占和挪用。

 Chapter 2: Priorities and Conditions of Support

   第二章  支持重点及条件

  Article 5    The Special Fund shall be prioritized for supporting the increase in the recovery rate of mineral resource exploitation, the recovery rate of ore dressing and the rate of comprehensive utilization, the efficient utilization of low-grade minerals, associated minerals, minerals that are difficult to dress and smelt and tailing resources, as well as the co-prospecting, co-exploitation and comprehensive development and utilization of multiple minerals. Specifically, the Special Fund shall mainly be used for supporting the following seven areas:

(1) The comprehensive utilization of oil, natural gas and associated resources. It is important to extend key support to the comprehensive development and utilization of oil and salt, and oil and potassium, support the comprehensive utilization of thickened oil, and oil and natural gas resources that are of low or ultra-low permeability, and actively carry out the comprehensive development and utilization of shale gas, tight sandstone gas, coal bed methane, oil sands, oil shale, natural gas hydrates, etc.;

(2) The comprehensive utilization of coal and associated resources. It is important to extend key support to the comprehensive development and utilization of coal bed methane and coal aluminum, support the comprehensive development and utilization of ultra thick coal seams, thin and ultra thin coal seams in regions with coal shortage, special or rare types of coal and coal-associated kaolinite resources, and support green exploitation initiatives such as "exchanging gangue for coal";

(3) The comprehensive utilization of black metal. It is important to extend key support to the comprehensive utilization of vanadium-titanium magnetite, hematite, limonite, siderite and other low-grade iron ore and tailing resources that are difficult to use, and the efficient use of manganese and chromite resources;

(4) The comprehensive utilization of non-ferrous metals. It is important to extend key support to the comprehensive utilization of low-grade and associated copper, lead, zinc, tungsten, molybdenum, nickel, tin, antimony, bauxite and other tailings that are difficult to dress and smelt;

(5) The comprehensive utilization of rare metals, rare earth and precious metals. It is important to extend key support to the comprehensive utilization of light and heavy rare earth resources, rare metals, low-grade gold mines and associated resources and tailings;

(6) The comprehensive utilization of chemical and non-metallic resources. It is important to extend key support to leopoldite, mid-grade and low-grade phosphate, boron iron ore, fluorite, graphite resources and other non-metallic resources of Chinese specialty; and

(7) The comprehensive utilization of uranium ore and associated resources. It is important to extend key support to the comprehensive development and utilization of symbiotic combination of deposits such as coal uranium, boron uranium and molybdenum uranium, northern sandstone-type uranium ore, southern hard-rock-type uranium ore, and associated rhenium resources, etc.

       第五条  专项资金重点支持提高矿产资源开采回采率、选矿回收率和综合利用率,低品位、共伴生、难选冶及尾矿资源高效利用,以及多矿种兼探兼采和综合开发利用。主要包括以下7个领域:

    (一)油气及共伴生资源综合利用。重点支持油盐、油钾的综合开发利用,支持稠油、低渗、超低渗油气资源综合利用;积极开展页岩气、致密砂岩气、煤层气、油砂、油页岩、天然气水合物等综合开发利用。

    (二)煤炭及共伴生资源综合利用。重点支持煤炭煤层气、煤铝的综合开发利用;支持特厚煤层、缺煤地区极薄和中薄煤层、特殊稀缺煤种及煤系伴生高岭土资源的综合开发利用,“以矸换煤”绿色开采等。

    (三)黑色金属综合利用。重点支持钒钛磁铁矿、赤铁矿、褐铁矿、菱铁矿等低品位、难利用铁矿及尾矿资源综合利用,锰、铬矿资源高效利用。

    (四)有色金属综合利用。重点支持低品位、难选冶、共伴生铜、铅、锌、钨、钼、镍、锡、锑、铝土矿等资源及尾矿综合利用。

    (五)稀有、稀土及贵金属综合利用。重点支持轻、重稀土资源综合利用,稀有金属综合利用,低品位金矿及共伴生、尾矿资源综合利用。

    (六)化工及非金属综合利用。重点支持钾盐、中低品位磷矿、硼铁矿、萤石、石墨资源及其他特色非金属资源综合利用。

    (七)铀矿及共伴生资源综合利用。重点支持煤铀、硼铀、钼铀等矿床共生组合,北方砂岩型、南方硬岩型铀矿及共伴生铼资源等综合开发利用。

  Article 6    The party responsible for the construction of a Demonstration Base shall be a mining enterprise that satisfies the following basic conditions:

(1) It shall hold all valid licenses and permits required by law;

(2) It shall have performed its statutory obligations as an exploitation right holder, and have made full and timely payment of relevant State taxes and fees;

(3) It shall hold strong technical advantages and innovation capability in relevant fields and specialties, have necessary talents, technical equipment as well as organizational and management capabilities, and possess sound management departments, as well as specialized management departments and technical personnel for mine geology, exploitation and ore dressing;

(4) It shall boast advanced exploitation and dressing technologies and methods that can bring about the economies of scale, have outstanding exemplary effects, and can greatly improve the level of resource utilization;

(5) Its mineral resource conservation and comprehensive utilization level shall reach the designed standards or the standards approved by the competent administrative department of land and resources;

(6) It shall have passed the annual inspection of mineral resources development and utilization in the past three years, and have no record of illegalities and irregularities;

(7) It shall have no serious production safety accident and environmental pollution accident in the past three years;

(8) If the mining enterprise has been included in a mineral resource development and integration plan, it shall have completed resource integration, and achieved intensive development and utilization that brings about the economies of scale;

(9) It has included the work of resource conservation and comprehensive utilization into its development planning, and it is capable of constructing the Demonstration Base in a timely and effective manner; and

(10) It has strong fund-raising capabilities, and is capable of securing funds.

       第六条  示范基地建设责任主体为矿山企业，应当具备以下基本条件:

    （一）法定证照齐全、有效;

    （二）依法履行了采矿权人的法定义务，按时、足额缴纳国家有关税费;

    （三）矿山企业在相关领域和专业具有较强的技术优势和创新能力，具备必备的人才条件、技术装备和组织管理能力;管理机构健全，有专门的矿山地质、采矿、选矿管理机构和技术人员;

    （四）采选技术方法先进，具有规模效应，示范效应突出，可大幅度提高资源利用水平;

    （五）矿产资源节约与综合利用水平达到设计或国土资源行政主管部门核定的标准;

    （六）近三年矿产资源开发利用年度检查合格，无违法违规记录;

    （七）近三年无重大生产安全事故和环境污染事故;

    （八）列入矿产资源开发整合方案的，已完成资源整合，并实现规模化、集约化开发利用;

    （九）有关资源节约与综合利用工作已纳入矿山企业发展规划，示范基地建设工作能及时有效开展;

    （十）具有较强的资金筹措能力，可以落实配套资金。

Chapter 3: Ways of Support and Scope of Use

    第三章  支持方式及使用范围

  Article 7    The Special Fund shall be jointly managed by the Ministry of Finance ("MOF") and the Ministry of Land and Resources ("MLR"). The MOF shall determine the annual budget of the Special Fund, while the MLR shall determine the list of Demonstration Bases.

       第七条  专项资金由财政部和国土资源部共同管理。财政部负责确定专项资金年度预算,国土资源部负责确定示范基地名单。

  Article 8    The MLR and the MOF shall issue the arrangements and requirements on the construction of Demonstration Bases, while provincial departments of land and resources, provincial finance departments, and relevant centrally administered enterprises shall propose lists of recommended Demonstration Bases based on sufficient study and discussion.

       第八条  国土资源部、财政部发布矿产资源综合利用示范基地建设工作安排和要求,省级国土资源部门、财政部门,以及有关中央企业在充分论证的基础上,提出示范基地建议名单。

  Article 9    The MLR shall, in conjunction with the MOF, organize experts to conduct feasibility studies of the Demonstration Bases included in the lists of recommendation proposed by all provinces and relevant centrally administered enterprises to finalize the list of Demonstration Bases.

       第九条  国土资源部会同财政部组织专家对各省和有关中央企业提出的建议名单中的示范基地进行论证,确定示范基地名单。

  Article 10    The provincial department of land and resource and the provincial finance department at the locus of a Demonstration Base, or the centrally administered enterprise to which a Demonstration Base belongs shall, in accordance with the National Mineral Resources Planning, the "12th Five-Year" Planning on the Conservation and Comprehensive Utilization of Mineral Resources, as well as relevant systems and work requirements of the MLR and the MOF, organize the construction entity of the Demonstration Base to prepare an implementing program for construction of the Demonstration Base that covers a period of three to five years.

Such an implementing program shall specify the overall objectives and construction tasks, the annual objectives and construction tasks, as well as the annual capital investment of the construction of the Demonstration Base. Objectives and tasks shall be quantifiable and assessable, while capital investment shall include self-financing and fiscal assistance funds.

       第十条  示范基地所在地省级国土资源部门、财政部门或所属中央企业依据《全国矿产资源规划》、《矿产资源节约与综合利用“十二五”规划》,以及国土资源部和财政部有关制度规定和工作要求,负责组织示范基地建设单位编制矿产资源综合利用示范基地建设3-5年实施方案。

    实施方案应明确示范基地建设总体目标和建设任务、年度目标和建设任务,以及年度资金投入。目标任务应当可量化、可考核,资金投入应包括自筹资金和财政补助资金。

  Article 11    The MLR and the MOF shall organize experts to review and study an implementing program of the construction of a Demonstration Base, verify and approve the total investment and annual investment in the construction of the Demonstration Base on one occasion, and determine the overall and annual construction objectives.

Where the implementing program of the Demonstration Base passes the review and study, the MLR and the MOF shall announce the same to the public, and sign a Demonstration Base construction cooperation agreement with the provincial people's government at the locus of the Demonstration Base or the centrally administered enterprise to which the Demonstration Base belongs. The MOF and the MLR shall determine the amount of total assistance funds and the amount of yearly assistance funds on one occasion according to their financial strength, and distribute assistance funds according to project progress. In principle, assistance funds granted by the Central Finance shall not exceed 50% of total project investment.

       第十一条  国土资源部、财政部组织专家对示范基地建设实施方案进行审查论证,一次性核定示范基地建设总投资和年度投资,并确定总目标和年度建设目标。

    对于实施方案通过审查论证的示范基地,国土资源部、财政部将在向社会公示后,与其所在地省级人民政府或所属中央企业签订示范建设合作协议。财政部、国土资源部将根据财力可能一次性确定总补助资金和各年度补助资金,并按项目进展情况下达补助资金。中央财政补助资金原则上不超过项目总投资的50%。

  Article 12    The Special Fund shall be prioritized for the following areas:

(1) To tackle complicated technical issues in technologies and processes concerning comprehensive utilization, study technologies of engineering and industrialization, and conduct production experiments and research;

(2) To raise the exploitation recovery rate, ore dressing recovery rate and comprehensive utilization rate, and support engineering construction and equipment procurement relating to the comprehensive utilization of tailings and solid waste;

(3) To convert, promote and apply mature and advanced technologies, methods and processes; and

(4) To formulate and promulgate technical standards, summarize and popularize relevant technical specifications, and support expenses related to production and management models.

       第十二条  专项资金重点用于以下方面:

    (一)综合利用相关技术工艺的科技攻关,工程化、工业化技术研究及生产实验研究;

    (二)提高开采回采率、选矿回收率、综合利用率水平,尾矿及固体废弃物综合利用相关的工程建设及设备采购;

    (三)成熟先进技术、方法、工艺的转化、推广与应用;

    (四)技术标准规范的制定、发布,总结推广相关的技术标准、规范以及生产管理模式的相关支出。

  Article 13    The Special Fund shall not be used for any of the following purposes:

(1) Paying for the wages, bonuses, allowances, subsidies and other welfare expenditure of employees; investment spending, donations and sponsorship spending; various fines, penalty fees, late fines, etc.; taxes, etc.;

(2) Paying for resident relocation compensation, land expropriation compensation, compensation for young crops and other related expenses caused by mine construction;

(3) Purchasing and building equipment, devices, housing, infrastructure and other fixed assets irrelevant to project implementation;

(4) Paying for the expenses of vehicles for duty performance, ancillary production materials, low-value consumables, accessories and fuel purchase;

(5) Repaying principal and interest of loans; or

(6) Paying for expenses irrelevant to the conservation and comprehensive utilization of mineral resources.

       第十三条  专项资金不得用于下列事项:

    （一）职工工资、奖金、津补贴及其他福利性支出;投资性支出、捐款及赞助;各种罚款、违约金、滞纳金等支出;缴纳税费等;

    （二）支付矿山建设引起的居民搬迁补偿、征地补偿、青苗补偿等相关支出;

    （三）购置和修建与项目实施无关的设备、装备、房屋、基础设施等固定资产;

    （四）公务车辆、生产辅助材料、低值易耗品、配件及燃料采购等支出;

    （五）归还贷款本息;

    （六）与矿产资源节约与综合利用工作无关的费用。

Chapter 4: Budget and Financial Management

    第四章  预算及财务管理

  Article 14    The Special Fund shall be disbursed in accordance with relevant provisions of the fiscal and treasury management system.

       第十四条  专项资金支付按照财政国库管理制度的有关规定执行。

  Article 15    The Special Fund shall be subject to accounting under a special account. Various expenditure standards shall be governed, mutatis mutandis, by relevant State standards.

       第十五条  专项资金实行专账核算,各项支出标准参照国家相关标准执行。

  Article 16    The construction entity of a Demonstration Base shall strictly comply with relevant financial and accounting systems of the State, and promptly handle annual fund settlement and final accounting for project completion. The provincial finance department and provincial department of land and resources at the locus of the Demonstration Base, or the centrally administered enterprise to which the Demonstration Base belongs shall be responsible for approving the final accounts for project completion, properly audit project final accounts and conduct project completion inspection.

       第十六条  示范基地建设单位要严格执行国家有关财务会计制度,及时办理年度资金结算和竣工财务决算。示范基地所在地省级财政、国土资源部门或所属中央企业负责批复竣工财务决算,并做好项目决算审计和竣工验收工作。

  Article 17    In principle, the budget shall not be adjusted once allocated. Where the location, construction details, construction period or capital investment of a Demonstration Base project genuinely needs to be changed, the relevant provincial department of land and resources and the relevant provincial finance department or the centrally administered enterprise to which the Demonstration Base belongs shall review the changes and submit the same to the MLR and the MOF for approval.

       第十七条  预算一经下达，原则上不做调整。对于示范基地项目地点、建设内容、建设期限、资金投入确需变更的，由省级国土资源、财政部门或所属中央企业审核后报国土资源部、财政部批准。

   Chapter 5: Supervision and Inspection

 第五章  监督检查

  Article 18    The MOF and the MLR shall conduct assessment of the annual construction of Demonstration Bases pursuant to Article 5 herein and the implementing programs that have passed feasibility study.

The MOF and the MLR shall provide ongoing support for a Demonstration Base that passes the assessment as scheduled. Where a Demonstration Base fails to pass the assessment, the MOF and the MLR shall suspend budgetary arrangement of the next year, require the relevant party to make correction within the prescribed time period, and shall disqualify the party from constructing the Demonstration Base and recover the funds already allocated if the party still fails to meet pertinent requirements after correction.

       第十八条  财政部、国土资源部每年将根据本办法第五条规定及经论证的实施方案对示范基地年度建设情况进行考核。

    对考核合格的示范基地,财政部、国土资源部将按计划给予持续支持;对考核不合格的项目,财政部、国土资源部将暂停下一年度预算安排,要求其限期整改,经整改仍不符合要求的,取消示范资格并收回已拨付资金。

  Article 19    The provincial finance department and the provincial department of land and resources at the locus of a Demonstration Base, or the centrally administered enterprise to which the Demonstration Base belongs, shall reinforce the regulation of the Special Fund, establish a constraint mechanism for use of the Special Fund, urge the mining enterprise concerned to improve internal financial management systems, and strengthen the supervision and inspection of the construction of the Demonstration Base, so as to ensure that all objectives are achieved and all tasks accomplished. The said departments or centrally administered enterprise shall also urge the entity undertaking the Demonstration Base project to speed up the progress of budgetary execution, raise the use efficiency of the Special Fund, and promptly report major events to the MOF and the MLR.

       第十九条  示范基地所在地省级财政部门、国土资源部门或所属中央企业应当强化专项资金监管,建立专项资金使用约束机制,督促矿山企业完善内部财务管理制度,加强示范基地建设工作的监督检查,确保各项目标任务的实现。督促项目承担单位加快预算执行进度,提高专项资金使用效益,重大事项要及时向财政部和国土资源部报告。

  Article 20    The construction entity of a Demonstration Base shall make reasonable arrangement and use of the Special Fund in strict accordance with the approved budget. It may not expand the scope of expenditure, or use the Special Fund for expenditures beyond the scope of expenditure prescribed herein, and shall conscientiously accept, and proactively cooperate with, the supervision and inspection by finance departments, audit offices and supervision departments.

       第二十条  示范基地建设单位应严格按照批准下达的预算,合理安排使用资金,不得扩大支出范围,不得用于本办法规定支出范围以外的其他支出,自觉接受、主动配合财政、审计及监察等部门的监督检查。

  Article 21    Where during the construction process, the construction entity of a Demonstration Base experiences production safety or environmental pollution accidents, or commits other violations of laws or regulations, the MOF and the MLR shall suspend support, order the construction entity to make rectification, and shall recover the funds already allocated and disqualify the construction entity from constructing the Demonstration Base under especially grave circumstances.

       第二十一条  对在示范建设过程中发生安全生产或环境污染事故,以及有其他违法违规行为的示范基地建设单位,财政部、国土资源部将暂停支持,并责令其整改,对于情节特别严重的将收回示范资金,取消其示范资格。

  Article 22    Whoever intercepts, diverts, misappropriates or commits other violations in using project funds shall be dealt with in accordance with the Regulations on Penalties and Sanctions for Fiscal Violations and other relevant laws and regulations, and shall be referred to judicial organs for investigation if criminal offenses are suspected.

       第二十二条  对违反规定，截留、挤占、挪用等违规使用项目资金的，依照《财政违法行为处罚处分条例》及有关法律法规予以处理。涉嫌犯罪的，移送司法机关处理。

Chapter 6: Supplementary Provisions

    第六章  附则

  Article 23    These Measures shall be interpreted by the MOF and the MLR.

       第二十三条  本办法由财政部、国土资源部负责解释。

  Article 24    These Measures shall come into effect on the date of printing and distribution. The Administrative Measures for the Special Fund for Conservation and Comprehensive Utilization of Mineral Resources (Cai Jian [2010] No. 312) shall be simultaneously repealed.

       第二十四条  本办法自印发之日起实施,原《矿产资源节约与综合利用专项资金管理办法》(财建〔2010〕312号)同时废止。