Measures for the Administration of Special Funds for the Development of Small and Medium-Sized Enterprises

中小企业发展专项资金管理办法

 

Promulgating Institution: Ministry of Finance; Ministry of Industry and Information Technology

Document Number: Cai Qi [2008] No. 179

Promulgating Date: 09/03/2008

Effective Date: 09/03/2008

 

颁布机关: 财政部; 工业和信息化部

文      号: 财企[2008]179号

颁布时间: 09/03/2008

实施时间: 09/03/2008

 

Chapter 1: General Provisions

    第一章  总则

  Article 1   For the purpose of promoting the sound development of small and medium-sized enterprises, standardizing the management of special funds for the development of small and medium-sized enterprises and increasing the efficiency of the funds, these Measures are formulated in accordance with the Budget Law of the People's Republic of China and the relevant provisions on budget management.

       第一条  为了促进中小企业健康发展,规范中小企业发展专项资金的管理,提高资金使用效率,根据《中华人民共和国预算法》和财政预算管理的有关规定,制定本办法。

  Article 2   For the purposes of these Measures, special funds for the development of small and medium-sized enterprises (hereinafter referred to as "Special Funds") shall mean funds allocated from central budget in order to build sound environment for the development of the small and medium-sized enterprises in their restructuring, industrial upgrading, comprehensive utilization, specialization, the coordination with and supporting to large enterprises, technical improvements, brand building, construction of credit guarantee mechanism for small and medium-sized enterprises, and market development according to the Law of the People's Republic of China on Boosting Small and Medium Enterprises (excluding the technology innovation funds allocated to technology-based small and medium-sized enterprises).

       第二条  中小企业发展专项资金(以下简称专项资金)是根据《中华人民共和国中小企业促进法》,由中央财政预算安排主要用于支持中小企业结构调整、产业升级、综合利用、专业化发展、与大企业协作配套、技术进步,品牌建设,以及中小企业信用担保体系、市场开拓等中小企业发展环境建设等方面的专项资金(不含科技型中小企业技术创新基金)。

  Article 3   The standards for dividing small and medium-sized enterprises shall be in compliance with the Interim Provisions for the Standards of Small and Medium-sized Enterprises (Guo Jing Mao Zhong Xiao Qi [2003] No. 143) jointly issued by the former State Economic and Trade Commission, the former State Development Planning Commission, the Ministry of Finance and the National Bureau of Statistics.

       第三条  中小企业的划分标准,按照原国家经贸委、原国家发展计划委员会、财政部、国家统计局联合下发的《中小企业标准暂行规定》(国经贸中小企[2003]143号)执行。

  Article 4   Utilization and management of Special Funds shall be in line with China's macro-economic policies, industrial policies, and regional development policies, and be subject to the principles of openness, impartiality and fairness, so as to ensure that Special Funds can be used safely, efficiently and legally.

       第四条  专项资金的管理和使用应当符合国家宏观经济政策、产业政策和区域发展政策,坚持公开、公正、公平的原则,确保专项资金的规范、安全和高效使用。

  Article 5   The Ministry of Finance shall be in charge of budget management, allocation and appropriation, and the supervision and inspection of the Special Funds.

The Ministry of Industry and Information Technology shall determine the direction and focus of using the Special Funds for each year, check the declared projects in conjunction with the Ministry of Finance, and supervise and inspect the implementation of these projects.

       第五条  财政部负责专项资金的预算管理、项目资金分配和资金拨付，并对资金的使用情况进行监督检查。

    工业和信息化部负责确定专项资金的年度支持方向和支持重点，会同财政部对申报的项目进行审核，并对项目实施情况进行监督检查。

Chapter 2: Supporting Methods and the Amount

    第二章  支持方式及额度

  Article 6   Special Funds shall be used to support the enterprises by ways of providing financial aid with no obligation, loans discount and fund injection. Project undertaking enterprises can only be supported through one of these ways. Multiple applications for obtaining Special Funds are strictly forbidden.

Generally, fixed-asset construction projects invested mainly with self-owned capital shall be supported by financial aid with no obligation; as for fixed-asset construction projects invested mainly with the loans from financial institutions, loans discount is usually adopted. 

As for construction projects of credit guarantee mechanism for small and middle-sized enterprises, the way of providing financial aid with no obligation is usually adopted. However, fund injection can be used under special circumstances.

Projects in connection with market development are usually supported by financial aid with no obligation.

       第六条  专项资金的支持方式采用无偿资助、贷款贴息和资本金注入方式。项目单位可选择其中一种支持方式,不得同时以多种方式申请专项资金。

    以自有资金为主投资的固定资产建设项目,一般采取无偿资助方式;以金融机构贷款为主投资的固定资产建设项目,一般采取贷款贴息方式。

    中小企业信用担保体系建设项目,一般采取无偿资助方式,特殊情况可采取资本金注入方式。

    市场开拓等项目,一般采取无偿资助方式。

  Article 7   The amount of the funds provided with no obligation shall be limited to RMB3 million for each project.

The amount of loans discount shall be determined according to the amount of loan of the project and the interest rate of the bank for the same period published by the People's Bank of China. The period of loans discount for each project shall not be longer than two years, and the amount shall not be more than RMB3 million.

       第七条  专项资金无偿资助的额度,每个项目一般控制在300万元以内。

    专项资金贷款贴息的额度,根据项目贷款额度及人民银行公布的同期贷款利率确定。每个项目的贴息期限一般不超过2年,贴息额度最多不超过300万元。

  Article 8   The projects supported by central finance through other channels shall not receive support from the Special Funds.

       第八条  已通过其他渠道获取中央财政资金支持的项目，专项资金不再予以支持。

Chapter 3: Application for Project Funds

    第三章  项目资金的申请

  Article 9   The enterprises or organizations applying for Special Funds must satisfy the following conditions:

(1) Having qualification as an independent legal person;

(2) Having sound financial system;

(3 Possessing economic benefits;

(4) Having good accounting credit, tax credit and bank credit; and

(5) The project under application complies with the annual direction and the focus of using the Special Funds.

       第九条  申请专项资金的企业或单位必须同时具备下列资格条件:

    (一)具有独立的法人资格;

    (二)财务管理制度健全;

    (三)经济效益良好;

    (四)会计信用、纳税信用和银行信用良好;

    (五)申报项目符合专项资金年度支持方向和重点。

  Article 10   The enterprises or organizations applying for the Special Funds shall submit all of the following materials:

(1) Duplicates of the business license and the Articles of Association (photocopies);

(2) Documents on the production and operation conditions or business status;

(3 Accounting statements and the audit reports for the preceding year audited by public accounting firms (photocopies); and

(4) Other required material.

       第十条  申请专项资金的企业或单位应同时提供下列资料:

    （一）法人执照副本及章程（复印件）;

    （二）生产经营情况或业务开展情况;

    （三）经会计师事务所审计的上一年度会计报表和审计报告（复印件）。

    （四）其他需提供的资料。

Chapter 4: Declaration, Examination, and Approval of Project Funds

    第四章  项目资金的申报、审核及审批

  Article 11   The finance departments of all the provinces, autonomous regions, municipalities directly under the Central Government and specially designated cities in the State plan, and the administration authority of small and medium-sized enterprises at the corresponding level (hereinafter referred as to "provincial finance departments and the provincial administration authority of small and medium-sized enterprises") shall be responsible for examining and approving the application for the funds of their respective region.

       第十一条  各省、自治区、直辖市及计划单列市财政部门和同级中小企业管理部门(以下简称省级财政部门和省级中小企业管理部门)负责本地区项目资金的申请审核工作。

  Article 12   The provincial administration authority of small and medium-sized enterprises shall, together with the provincial finance department, publicly organize the work relating to applications for project funds within their respective region, and examine the qualifications of the applicant enterprises and relevant materials.

       第十二条  省级中小企业管理部门应会同同级财政部门在本地区范围内公开组织项目资金的申请工作,并对申请企业的资格条件及相关资料进行审核。

  Article 13   The provincial administration authority of small and medium-sized enterprises shall, together with the provincial finance department, establish expert evaluation system and organize experts in the fields of technology, finance and market to examine the application projects in accordance with the provisions of Chapter 3 in these Measures and the direction and focus of using the Special Funds for the current year.

       第十三条  省级中小企业管理部门应会同同级财政部门建立专家评审制度,组织相关技术、财务、市场等方面的专家,依据本办法第三章的规定和当年专项资金的支持方向和支持重点,对申请项目进行评审。

  Article 14   The provincial finance department shall, together with the provincial administration authority of small and medium-sized enterprises, determine the application projects based on the evaluation opinions of experts, and submit the Application for the Special Development Funds for Small and Medium-sized Enterprises, the manuscript of the evaluation opinions of experts and the Application for Project Funds to the Ministry of Finance and the Ministry of Industry and Information Technology within the prescribed time limit.

The order of the projects applying for funds shall be listed according to their importance.

       第十四条  省级财政部门应会同同级中小企业管理部门依据专家评审意见确定申报的项目,并在规定的时间内,将《中小企业发展专项资金申请书》、专家评审意见底稿和项目资金申请报告报送财政部、工业和信息化部。

    申报专项资金的项目应按照项目的重要性排列顺序。

  Article 15   The Ministry of Industry and Information Technology and the Ministry of Finance shall examine all the applications and the project status, and put forward plans for the projects.

       第十五条  工业和信息化部会同财政部对各地上报的申请报告及项目情况进行审核,并提出项目计划。

  Article 16   Based on the approved plans of the projects, the Ministry of Finance shall determine the ways of using the funds, examine and approve the plan of fund use, and distribute budget quota of project expenditure to the provincial finance department and timely allocate Special Funds according to the budget.

       第十六条  财政部根据审核后的项目计划,确定项目资金支持方式,审定资金使用计划,将项目支出预算指标下达到省级财政部门,并根据预算规定及时拨付专项资金。

  Article 17   Upon receipt of the Special Funds, enterprises shall carry out financial treatment in accordance with the General Provisions of Enterprise Finance (Order No. 41 of the Ministry of Finance).

       第十七条  企业收到专项资金后，应按照《企业财务通则》（财政部令第41号）第二十条的相关规定进行财务处理。

Chapter 5: Supervision and Examination

    第五章  监督检查

  Article 18   The provincial finance department shall supervise over and manage the use of Special Funds; the provincial administration authority of small and medium-sized enterprises shall supervise over and manage the implementation of the funded projects. The local finance supervisor offices under the Ministry of Finance shall carry out financial supervision and examine the allocation and the use of the funds, as well as the implementation of projects at non-fixed intervals.

       第十八条  省级财政部门负责对专项资金的使用情况进行管理和监督;省级中小企业管理部门负责对项目实施情况进行管理和监督。财政部驻各地财政监察专员办事处,对专项资金的拨付使用情况及项目实施情况进行不定期的监督检查。

  Article 19    The enterprises investing in fixed assets shall report the process of construction and the use of the Special Funds to the provincial finance department and the provincial administration authority of small and medium-sized enterprises within one month after the completion of the project. As for the unfinished projects, reasons of delaying in the completion and the estimated date of completion shall be notified in writing before the original date of completion.

The enterprises or organization undertaking the projects related to improving the development environment for small and medium-sized enterprises such as the construction of credit guarantee mechanism for small and middle-sized enterprises and market development shall report the use of Special Funds to the provincial finance department and the provincial administration authority of small and medium-sized enterprises before the end of the year.

       第十九条  承担固定资产投资项目的企业,应在项目建成后1个月内向省级财政部门和同级中小企业管理部门报送项目建设情况及专项资金的使用情况,不能按期完成的项目,需在原定项目建成期前书面说明不能按期完成的理由和预计完成日期。

    承担中小企业信用担保体系和市场开拓等改善中小企业发展环境建设项目的企业或单位,应于年底前向省级财政部门和同级中小企业管理部门报送专项资金的使用情况。

  Article 20   The provincial finance department shall, together with the provincial administration authority of small and medium-sized enterprises, sum up the general status of using the Special Funds and the process of construction every year, and submit the summary to the Ministry of Finance and the Ministry of Industry and Information Technology one month before the end of the year.

       第二十条  省级财政部门应会同同级中小企业管理部门每年对本地区中小企业使用专项资金的总体情况和项目建设情况进行总结,并于年度终了1个月内上报财政部、工业和信息化部。

  Article 21    The Ministry of Finance and the local finance departments shall supervise and examine the use of the Special Funds, or entrust the auditing department or public auditing institutions with auditing.

The organizations or individuals that violate these Measures by retaining, misappropriating or diverting the use of Special Funds shall be punished according to the Regulations on Penalties and Sanctions Against Illegal Fiscal Acts (Order No. 427 of the State Council ), and the relevant responsible persons shall be subject to liability.

       第二十一条  财政部和地方财政部门对专项资金的管理和使用进行监督检查，也可委托审计部门或社会审计机构进行审计。

    对于违反本办法规定截留、挤占、挪用专项资金的单位或个人，按照《财政违法行为处罚处分条例》（国务院令第427号）进行处罚，并追究有关责任人员的责任。

Chapter 6: Supplementary Provisions

    第六章  附则

  Article 22    The provincial finance department and the provincial administration authority of small and medium-sized enterprises may formulate specific measures for the implementation in light of local actual conditions in accordance with these Measures.

       第二十二条  省级财政部门和中小企业管理部门可根据本地实际情况,比照本办法制定具体的实施办法。

  Article 23   The Ministry of Finance and the Ministry of Industry and Information Technology shall be responsible for the interpretations of these Measures.

       第二十三条  本办法由财政部会同工业和信息化部负责解释。

  Article 24    These Measures shall become effective from the date of promulgation. The Notice of the Ministry of Finance and the State Development and Reform Commission on the Printing and Distribution of Interim Measures for the Management of the Special Funds for the Development of Small and Medium-sized Enterprises (Cai Qi [2006] No. 26) shall be simultaneously repealed.

       第二十四条  本办法自发布之日起施行。《财政部、国家发展改革委关于印发〈中小企业发展专项资金管理暂行办法〉的通知》(财企[2006]226号)同时停止执行。