Measures for the Administration of Fund for Financial Interest Subsidy to Loans for Infrastructure Projects of National Economic and Technological Development Zones in Central and Western China and Other Areas

中西部等地区国家级经济技术开发区基础设施项目贷款财政贴息资金管理办法

Promulgating Institution: Ministry of Finance

Document Number: Cai Jian [2010] No. 48

Promulgating Date: 03/15/2010

Effective Date: 03/15/2010

颁布机关: 财政部

文      号: 财建[2010]48号

颁布时间: 03/15/2010

实施时间: 03/15/2010

Chapter 1: General Provisions

第一章  总则

  Article 1   In order to strengthen the administration of fund for financial interest subsidy from the Central Government to loans for infrastructure projects of national economic and technological development zones in central and western China and other areas, to improve the utilization efficiency of financial funds, and to give better play to its role of policy support and guidance, these Measures are formulated in accordance with the relevant provisions of the Budget Law of the People's Republic of China and the detailed implementing rules thereof.

       第一条  为加强中西部等地区国家级经济技术开发区基础设施项目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》及实施细则有关规定,制定本办法。

  Article 2   For the purposes of these Measures, "national economic and technological development zones in central and western China and other areas" shall mean national economic and technological development zones established upon approval of the State Council, including the provinces (autonomous regions, municipalities directly under the Central Government and specifically designated cities in the State plan) of Inner Mongolia, Guangxi, Chongqing, Sichuan, Yunnan, Guizhou, Xizang, Shannxi, Gansu, Qinghai, Ningxia, Xinjiang, Hebei, Shanxi, Jilin, Heilongjiang, Anhui, Jiangxi, Henan, Hubei, Hunan, Liaoning, Dalian, Hainan and Suzhou Industrial Park, as well as other national economic and technological development zones required by the State Council to be supported.

"Loans for infrastructure projects" shall mean basic construction project loans that are provided by various types of banks for the construction of infrastructure projects in the abovementioned development zones.

       第二条  本办法所称中西部等地区国家级经济技术开发区是指经国务院批准设立的国家级经济技术开发区,具体包括:内蒙古、广西、重庆、四川、云南、贵州、西藏、陕西、甘肃、青海、宁夏、新疆、河北、山西、吉林、黑龙江、安徽、江西、河南、湖北、湖南、辽宁、大连、海南省(自治区、直辖市、计划单列市)和苏州工业园区,以及国务院要求予以支持的其他国家级经济技术开发区。

    基础设施项目贷款是指上述开发区内用于基础设施项目建设的各类银行提供的基本建设项目贷款。

  Article 3   For the purposes of these Measures, "infrastructure projects" shall mean:

(1) Projects for roads, bridges and culverts, tunnels, etc. in the development zones;

(2) Ecological environment protection projects such as sewage and domestic waste disposal in the development zones;

(3) Projects for infrastructure, including, among others, power supply, heat supply, gas supply, water supply and communication networks;

(4) Projects for the construction of incubators and public technology support platforms that provide premises and technological services to small and medium-sized enterprises in the development zones for the establishment of new business and independent innovation, and public infrastructure projects that provide premises and technological services to service outsourcing enterprises in the development zones, including the construction of physical venues, procurement of hardware and software systems and development of special software, etc, and excluding the portion owned and developed by small and medium-sized enterprises;

(5) Projects of standard plants and buildings that are built in a unified manner to achieve intensive use of the land, save the resources and serve small and medium-sized enterprises within the development zones;

(6) Key energy conservation projects that are implemented on a concentrated basis for saving resources in the development zones, including, among others, energy system optimization projects, projects of utility of spare thermo and pressure and green-lighting projects; and

(7) Other infrastructure projects in the development zones that fall under the scope of the public financial support, such as social undertaking development projects and people's livelihood projects.

       第三条  本办法所称基础设施项目是指:

    (一)开发区内道路、桥涵、隧道等项目。

    (二)开发区内污水、生活垃圾处理等生态环境保护项目。

    (三)开发区内供电、供热、供气、供水及通信网络等基础设施项目。

    (四)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、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。

    (五)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。

    (六)开发区内为节约能源,集中实施的能量系统优化工程、余热余压利用工程、绿色照明工程等重点节能工程项目。

    (七)开发区内社会事业发展项目和民生工程等其他符合公共财政支持范围的基础设施项目。

  Article 4   For the purposes of these Measures, "fund for interest subsidy" shall mean the special fund allocated by the financial budget of the Central Government to be used for interest subsidy to loans for infrastructure projects of national economic and technological development zones in central and western China and other areas (hereinafter referred to as the "projects").

       第四条  本办法所称财政贴息资金是指中央财政预算安排的，专项用于中西部等地区国家级经济技术开发区基础设施项目（以下简称“项目”）贷款贴息的资金。

Chapter 2: Interest Subsidy Policies

第二章  贴息政策

  Article 5   The fund for interest subsidy shall be granted according to the principle of "payment before subsidy", that is, the project organizer shall apply for interest subsidy to the financial department concerned by presenting the interest payment list issued by the loan bank. Interest subsidy shall not be granted to the interest, additional interest or penalty interest on past due loans that have not been repaid according to the contract. Interest subsidy support shall give priority to development zones with high comprehensive investment environment appraisal and strong independent innovation capabilities.

       第五条  贴息资金实行先付后贴的原则,即项目单位必须凭贷款银行开具的利息支付清单向财政部门申请贴息。对未按合同规定归还的逾期贷款利息、加息和罚息,不予贴息。对投资环境综合评价高、自主创新能力强的开发区,给予重点贴息支持。

  Article 6   Scope of interest subsidy: with respect to any ongoing infrastructure project within the areas of jurisdiction of national economic and technological development zones in central and western China and other areas stipulated in these Measures for which the loans have been funded and the accrued interest have been paid to the relevant banks, an application for interest subsidy may be filed in accordance with relevant provisions.

       第六条  贴息范围:本办法规定的国家级经济技术开发区管辖区域范围内已落实贷款并支付银行贷款利息的基础设施在建项目,均可按规定申报贴息。

  Article 7   Interest subsidy rate: the rate shall be annually determined by the Ministry of Finance according to the annual budget control indicators of the fund for interest subsidy, demand of the fund for interest subsidy for the then-current year and other factors, and shall not exceed the benchmark interest rate of the loan for the corresponding period quoted by the People's Bank of China for the then-current year.

In the meanwhile, in order to inspire advancement, interest subsidy shall be granted at two different levels depending on the ranking of comprehensive investment environment appraisal and independent innovation capabilities of the development zones with the difference in interest-subsidy rates at about 30%.

       第七条  贴息率:由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需求等因素一年一定,最高不超过当年中国人民银行同期贷款基准利率。

    同时,为鼓励先进,按照各开发区投资环境综合评价和自主创新能力指标测算排名,拉开差距,分两档分别予以贴息,贴息率差距在30%左右。

  Article 8   Term of interest subsidy: the interest subsidy shall in principle be granted based on the construction period of a project. The term of financial interest subsidy for any project shall not exceed five years.

Based on the features of infrastructure projects in the development zones, in case of a project of which the construction period is three years or less, interest subsidy shall be granted on the basis of the construction period; in case of a project of which the construction period is over three years, interest subsidy shall be granted for a term of not more than five years; in case of procurement, interest subsidy shall be granted for a term of two years.

       第八条  贴息期限:原则上按项目建设期限贴息。所有项目享受财政贴息期限不得超过5年。

    根据开发区基础设施项目的特点,对项目建设期少于3年(含3年),按项目建设期进行贴息;对项目建设期大于3年的,均按不超过5年进行贴息;属于购置的,按2年进行贴息。

  Article 9   Time for interest subsidy: the time for handling interest subsidy shall be each July, after which no interest subsidy may be handled. The period for interest subsidy shall be from June 21, of the previous year to June 20, of the current year (the period for interest subsidy of 2010 shall be from September 21 of 2009, to June 20 of 2010).

       第九条  贴息时间:每年办理贴息的时间为当年7月份，过期不予办理。贴息周期为上年6月21日至本年6月20日（2010年贴息周期为2009年9月21日至2010年6月20日）。

Chapter 3: Application, Review and Allocation of Interest-Subsidy Fund

第三章  贴息资金的申报、审查和下达

  Article 10   With respect to infrastructure projects in conformity with the provisions of these Measures, the project organizers may apply for financial interest subsidy. Application shall not be filed repeatedly for projects for which application has been filed for any other fund for interest subsidy.

       第十条  符合本办法规定的基础设施项目,由项目单位申报财政贴息。凡已申请其他贴息资金的项目,不得重复申报。

  Article 11    When applying for financial interest subsidy, the project organizer shall complete the Application Form for Financial Interest Subsidy for Basic Construction Loans (see Appendix 1) in duplicate, which shall be submitted along with the materials such as the project approval documents, loan agreements, bank loan availability certificates and bank-licensed interest statements to the finance department in the relevant development zone after the bank handling the loan has signed its opinions.

The finance department in each of the development zones shall, in accordance with these Measures, prudently review the materials submitted by the project organizers within the zone, complete a Consolidated Sheet of Financial Interest Subsidy for Basic Construction Loans (see Appendix 2), which shall be submitted along with the relevant materials provided by the project organizer to the finance department (bureau) of the province (autonomous region, municipality directly under the Central Government or specifically designated city in the State plan).

The relevant finance departments of all provinces (autonomous regions, municipalities directly under the Central Government and specifically designated cities in the State plan) shall, after reviewing the interest subsidy application materials submitted for the projects in their respective provinces (autonomous regions, municipalities directly under the Central Government and specifically designated cities in the State plan), complete a Consolidated Sheet of Consolidated Sheet of Financial Interest Subsidy for Basic Construction Loans (see Appendix 2), which shall be submitted, along with the project approval documents, loan agreements, bank loan availability certificates, bank-licensed interest statements and the opinions of the banks handling the loans, to the Ministry of Finance for review and approval by the end of July of the then-current year after review by the local finance supervisor office of the Ministry of Finance. The Ministry of Finance shall not accept the materials which have not been reviewed by the local finance supervisor office of the Ministry of Finance.

The abovementioned materials shall be prepared and submitted for each individual project according to the classification as set forth in Article 3 of these Measures. Applications shall not be made in a combined form; otherwise interest subsidy shall not be granted. If the project loan is packing loan, the amount of loan specifically used for the project shall be itemized according to classification.

In an area where conditions permit, transmission of electronic documents via networks is encouraged to be used for submission of relevant materials.

       第十一条  项目单位申报财政贴息,应按要求填制基本建设贷款项目贴息申请表(见附表1)一式两份,并附项目批准文件、借款合同、银行贷款到位凭证、银行签证利息单等材料,经贷款经办行签署意见后,报送到开发区财政部门。

    开发区财政部门根据本办法的规定,对本区项目单位提交的贴息材料进行认真审核后,填写基本建设贷款财政贴息汇总表(见附表2),并附项目单位报送的有关材料,上报省(自治区、直辖市、计划单列市)财政厅(局)。

    各有关省(自治区、直辖市、计划单列市)财政厅(局)对本省(自治区、直辖市、计划单列市)项目申报的贴息材料审核后,填写基本建设贷款财政贴息汇总表(见附表2),并附项目单位报送的项目批准文件、借款合同、银行贷款到位凭证、银行签证利息单、贷款经办行意见等材料,经财政部驻当地财政监察专员办事机构审核后,于当年7月底以前上报财政部审批。未经财政部驻当地财政监察专员办事机构审查的材料,财政部不予受理。

    上述申报材料应按本办法第三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,否则不予贴息。项目贷款为打包贷款的,应分类详细列清该项目所具体使用的贷款金额。

    对于有条件的地区,鼓励通过网上传输电子文档的形式上报相关材料。

  Article 12   The finance supervisor offices of the Ministry of Finance in the relevant provinces (autonomous regions, municipalities directly under the Central Government and specifically designated cities in the State plan) shall, pursuant to conditions such as the scope and period of interest subsidy stated in these Measures, strengthen verification of authenticity of the financial interest subsidy materials submitted by the local project organizers for basic construction loans, eliminate projects involving repetitive applications and multiple applications, and submit their written review opinions together with application materials to the Ministry of Finance within the specified time limit for reference by the Ministry of Finance when ratifying and determining finance interest subsidy.

       第十二条  请财政部驻有关省(自治区、直辖市、计划单列市)财政监察专员办事机构根据本办法规定的贴息范围、贴息期限等条件,加强对当地项目单位报送的基本建设贷款财政贴息材料真实性的审核,剔除重复多头申报项目,并将审核的书面意见在规定的时间内随申请贴息材料一并上报财政部,以便财政部在核定财政贴息时参考。

  Article 13   After reviewing the interest subsidy materials submitted by the relevant departments of all provinces (autonomous regions, municipalities directly under the Central Government and specifically designated cities in the State plan), the Ministry of Finance shall ratify and determine the amount of interest subsidy for each individual project according to the size of the annual budgetary fund for interest-subsidy, and release budgets in accordance with relevant provisions. The Ministry of Finance shall not grant interest subsidy for projects that are not in conformity with the relevant conditions and requirements.

       第十三条  财政部对各地上报的贴息材料进行审查后,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。对不符合规定条件和要求的项目,财政部不予贴息。

  Article 14   The fund for financial interest subsidy shall be allocated by the finance departments to project organizers.

       第十四条  财政贴息资金通过财政部门拨付到项目单位。

Chapter 4: Financial Processing, Supervision and Administration of Fund for Interest Subsidy

第四章  贴息资金财务处理及监督管理

  Article 15   After receipt of fund for financial interest subsidy, the project organizers shall adopt the following accounting processes: for on-going projects, the fund shall offset the project cost; for completed projects, the fund shall offset the financial expenses.

       第十五条  项目单位收到财政贴息资金后,分以下情况处理:在建项目应作冲减工程成本处理;竣工项目作冲减财务费用处理。

  Article 16    The finance departments of all relevant provinces (autonomous regions, municipalities directly under the Central Government and specifically designated cities in the State plan) and the finance departments in the development zones shall inspect the construction of infrastructure projects and availability of funds in their respective development zones on a regular basis, procure construction of the projects against the reasonable schedule jointly with relevant authorities, and make a completion settlement for completed projects in a timely manner.

After the allocation of the fund for interest subsidy, the competent finance departments at the provincial level shall supervise and inspect the utilization of the fund for interest subsidy on a regular basis to ensure that such fund is used efficiently. The finance departments shall report to the Ministry of Finance at the end of each year the implementation of projects with interest subsidy and the utilization of the fund for financial interest subsidy.

       第十六条  各省(自治区、直辖市、计划单列市)财政厅(局)及开发区财政部门对开发区的基础设施项目建设及资金落实情况要定期进行检查,会同有关单位督促项目按合理工期进行建设,已建成的项目,要及时办理竣工决算。

    贴息资金下达后,省级财政主管部门要定期对财政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财政贴息资金的落实情况。

  Article 17    The project organizers shall complete the interest subsidy application form in strict compliance with the provisions of the State with respect to the scope and period of interest subsidy and the interest subsidy rate. Meanwhile, if the fund for financial interest subsidy is special fund, the utilization of such special fund for the specified purpose shall be ensured. No organizer may retain or misappropriate the fund for financial interest subsidy in any manner or for any reason.

       第十七条  各项目单位要严格按照国家规定的贴息范围、贴息期限、贴息比率等事项填报贴息申请表。同时,财政贴息资金是专项资金,必须保证贴息的专款专用。任何单位不得以任何理由、任何形式截留、挪用财政贴息资金。

  Article 18    Anyone who gains by cheating, retains or misappropriates the fund for interest subsidy in violation of relevant provisions shall be punished in accordance with the Regulations on Penalties and Sanctions for Fiscal Violations (Decree No. 427 of the State Council).

       第十八条  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。

Chapter 5: Supplementary Provisions

第五章  附则

  Article 19    The Ministry of Finance shall be responsible for the interpretation of these Measures.

       第十九条  本办法由财政部负责解释。

  Article 20   These Measures shall become effective from the date of issuance. No separate notice will be issued regarding the annual interest subsidy matters if no adjustment is made. The Notice of the Ministry of Finance on Printing and Distributing the "Measures for the Administration of Fund for Financial Interest Subsidy to Loans for Infrastructure Projects of National Economic and Technological Development Zones in Central and Western China and Other Areas" (Cai Jian [2007] No. 323) shall be repealed simultaneously.

       第二十条  本办法自印发之日起施行。今后如无调整，每年办理贴息不再另行通知。《财政部关于印发〈中西部等地区国家级经济技术开发区基础设施项目贷款财政贴息资金管理办法〉的通知》（财建[2007]323号）同时废止。