Notice of the Ministry of Finance and Ministry of Commerce on Printing and Distributing the Interim Measures for the Administration of the Special Fund to Guarantee Financing for Small and Medium Sized Enterprises Engaged in Foreign Trade

中小外贸企业融资担保专项资金管理暂行办法

Promulgating Institution: Ministry of Finance; Ministry of Commerce

Document Number: Cai Qi [2009] No. 160

Promulgating Date: 08/07/2009

Effective Date: 08/07/2009

颁布机关: 财政部; 商务部

文      号: 财企[2009]160号

颁布时间:08/07/2009

实施时间: 08/07/2009

Chapter 1 General Provisions

第一章  总则

  Article 1 In order to support the expansion of financing guarantees to small and medium sized enterprises by guarantee institutions so as to alleviate financing difficulties of small and medium sized enterprises engaged in foreign trade, the Central Finance has arranged for a special fund to guarantee financing for small and medium sized enterprises engaged in foreign trade (hereinafter referred to as "Special Fund"). In order to standardize the administration of the Special Fund, this Law has been formulated in accordance with the relevant provisions of the Budget Law of People's Republic of China and the detailed rules for the implementation thereof.

       第一条  为支持担保机构扩大中小外贸企业融资担保业务,缓解中小外贸企业融资难问题,中央财政安排中小外贸企业融资担保专项资金(以下简称专项资金)。为规范专项资金管理,提高资金使用效率,根据《中华人民共和国预算法》及其实施细则有关规定,制定本办法。

  Article 2 The small and medium sized enterprises referred to in this Law shall refer to small and medium sized enterprises with actual export performance either in the preceding year or in the current year.

       第二条  本办法所称中小外贸企业是指上年度或本年度有出口实绩的中小企业。

  Article 3 The administration and use of the Special Fund shall follow the principles of being public and transparent, of designated use, subject to scientific administration and strengthening supervision so as to ensure the utilization efficiency of the fund.

       第三条  专项资金的管理和使用应当遵循公开透明、定向使用、科学管理、加强监督的原则，确保资金的使用效率。

Chapter 2 Target and Method of Support

第二章  支持对象及方式

  Article 4 The Special Fund shall be used to encourage guarantee institutions to develop guarantee operations for small and medium sized enterprises engaged in foreign trade.

       第四条  专项资金用于鼓励担保机构开展中小外贸企业融资担保业务。

  Article 5 Guarantee institutions applying for the Special Fund shall have all of the following qualifications: 

(1) Established according to the law and has independent legal person status. 

(2) Sound financial management system and has withdrawn, managed and used various reserves according to provisions. 

(3) Sound accounting credit, taxation credit and bank credit.

       第五条  申请专项资金的担保机构,必须同时具备以下资格条件:

    (一)依法设立,具有独立法人资格。

    (二)财务管理制度健全,按规定提取、管理和使用各项准备金。

    (三)会计信用、纳税信用和银行信用良好。

  Article 6 The Special Fund has adopted three methods of support: 

(1) Encourage guarantee institutions to provide financing guarantee services to small and medium sized enterprises. For the small and medium sized enterprise financing guarantee operations developed by the guarantee institutions, aid of not more than 2% of the sum guaranteed shall be given.  

(2) Encourage guarantee institutions to provide low fee guarantee services and under the premises of not raising other fee standards, grant rewards to the small and medium sized enterprise financing guarantee operations where the guarantee fees are less than 50% of the base lending rate of bank loans of similar maturity. The reward ratio shall not exceed the differential between 50% of the base lending rate of bank loans of similar maturity and the actual guarantee fee. 

(3) Support guarantee institutions funded and established by local governments in areas with less developed credit guarantees. Aid of not more than 30% of the government- funded amount shall be given to small and medium sized enterprise financing guarantee operations under development. The maximum amount of aid given for investment to support the establishment of guarantee institutions shall not exceed 30% of the Special Fund given to the local government from the Central government.

       第六条  专项资金采取三种支持方式:

    （一）鼓励担保机构为中小外贸企业提供融资担保服务，对担保机构开展的中小外贸企业融资担保业务，按照不超过担保额的2%给予资助。

    （二）鼓励担保机构提供低费率担保服务，在不提高其他费用标准的前提下，对担保费率低于银行同期贷款基准利率50%的中小外贸企业融资担保业务给予奖励，奖励比例不超过银行同期贷款基准利率50%与实际担保费率之差。

    （三）支持信用担保欠发达地区地方政府出资设立担保机构，开展中小外贸企业融资担保业务，可按照不超过地方政府出资额的30%给予资助。用于注资支持设立担保机构的资助额最高不超过中央下达当地专项资金的30%。

Chapter 3 Fund review and Allocation

第三章  资金审核及拨付

  Article 7 The Ministry of Finance shall, in conjunction with the Ministry of Commerce, take into consideration such circumstances as the export, the number of small and medium sized enterprises engaged in foreign trade and the development of guarantee operations of each region according to the factor method, and allocate the Special Fund to the finance departments of provinces, autonomous regions, municipalities directly under the Central Government, specially designated cities in the State plan and Xinjiang Production and Construction Corps (hereinafter referred to as "Provincial Finance Departments") sending down the budgetary indicators of the fund and the allocation of funds in a lump sum.

       第七条  财政部会同商务部按照因素法,综合考虑各地区外贸出口、中小外贸企业数量、担保业务开展等情况,将专项资金分配给各省、自治区、直辖市、计划单列市及新疆生产建设兵团财政部门(以下简称省级财政部门),一次性下达资金预算指标并拨付资金。

  Article 8 The Provincial Finance and responsible commerce departments shall, in accordance with the relevant work requirements of the budgeted funds sent down by the Ministry of Finance, study and formulate plans that conform to actual local fund usage and specific operational measures, and shall file a report with the Ministry of Finance and the Ministry of Commerce with one month after these measures have been issued.

       第八条  各省级财政和商务主管部门根据财政部下达的预算资金及有关工作要求,研究制定符合本地实际的资金使用方案和具体操作办法,并在本办法下发后1个月内报财政部和商务部备案。

  Article 9 Responsible provincial commerce departments shall, in conjunction with Provincial Finance Departments, declare and review projects of the Special Fund quarterly in accordance with local provisions and put forward plans for fund utilization. 

The Provincial Finance Departments shall be responsible for the budgetary arrangement of the Special Fund, reviewing the plan for fund utilization put forward by competent commerce authorities at the provincial level, and shall allocate funds to the guarantee institutions within a month after the end of each quarter in accordance with quarterly Special Fund allocation procedures and formalities. Allocation documents shall be simultaneously copied and submitted to the Ministry of Finance and the Ministry of Commerce.

       第九条  省级商务主管部门会同省级财政部门按照属地原则按季组织专项资金的项目申报和审核,提出资金使用计划。

    省级财政部门负责专项资金预算安排,审定省级商务主管部门提出的资金使用计划,按季办理专项资金划拨手续,在每季度结束后1个月内拨付到担保机构。拨款文件同时抄报财政部和商务部。

  Article 10 For those that have adopted Paragraphs (1) and (2) of Article 6 as methods of support, the guarantee institutions shall receive the Special Fund for cover for compensation of losses. For those that have adopted Paragraph (3) of Article 6 as the method of support, the Special Fund shall be the capital the State has invested in the guarantee institution.

       第十条  采取本办法第六条第（一）款、第（二）款支持方式的，担保机构收到的专项资金用于弥补代偿损失;采取本办法第六条第（三）款支持方式的，专项资金作为国家资本金投入担保机构。

Chapter 4 Supervision and Administration

第四章  监督管理

  Article 11 The Ministry of Finance and the Ministry of Commerce shall undertake irregular sampling of the administration and utilization of the Special Fund. The responsible local finance and commerce departments shall strengthen the supervision and inspection of such conditions as the local administration and utilization of the Special Fund.

       第十一条  财政部、商务部对专项资金管理和使用情况进行不定期抽查。地方财政和商务主管部门应当加强对本地专项资金管理和使用等情况的监督检查。

  Article 12 The competent Finance and commerce authorities at the provincial levelshall put in writing, situations such as the utilization of the Special Fund, policy implementation outcome and existing issues, every quarter and make a report to the Ministry of Finance and the Ministry of Commerce within one and a half months after the end of each quarter.

       第十二条  省级财政和商务主管部门应就每季度专项资金使用情况、政策实施效果、存在问题等形成书面材料,于每季度结束后一个半月内上报财政部和商务部。

  Article 13 The Special Fund shall be used exclusively for a specific purpose. No entity or individual shall retain, intercept, take possession or misappropriate the Special Fund. Those who use deceiving methods such as making a fraudulent application or claim and retain, intercept, take possession or misappropriate the Special fund, once having been investigated, shall be treated in accordance with the relevant provisions of the Regulations on Penalties and Sanctions against Illegal Fiscal Conduct (State Council Decree No 427), and the Special Fund which had been arranged shall be withdrawn by the Ministry of Finance.

       第十三条  专项资金专款专用，任何单位或者个人不得滞留、截留、挤占、挪用专项资金，对以虚报、冒领等手段骗取和滞留、截留、挤占、挪用专项资金的，一经查实，财政部将收回已安排的专项资金，并按照《财政违法行为处罚处分条例》（国务院令第427号）的相关规定进行处理。

Chapter 5 Supplementary Provisions

第五章  附则

  Article 14 These Measures shall be implemented from the date of printing and distribution.

       第十四条  本办法自印发之日起施行。

  Article 15 The Ministry of Finance, in conjunction with the Ministry of Commerce, shall be responsible for the interpretation of these Measures.

       第十五条  本办法由财政部会同商务部负责解释。