Administrative Measures for the Special Funds for Central Subsidies for Low-rent Housing Security

中央补助廉租住房保障专项资金管理办法

 

Promulgating Institution:Ministry of Finance

Document Number:Cai Zong [2012] No.42

Promulgating Date:06/20/2012

Effective Date:01/01/2012

颁布机关:财政部

文      号:财综[2012]42号

颁布时间:06/20/2012

实施时间:01/01/2012

 

Chapter 1: General Provisions

  第一章  总则

  Article 1    With a view to supporting the work of urban low-rent housing security in regions with financial difficulties, strengthening the administration of the special funds for central subsidies for low-rent housing security and improving the utilization efficiency of financial funds, these Measures are formulated pursuant to the Certain Opinions of the State Council on Solving the Housing Problem of Urban Low-income Families (Guo Fa [2007] No. 24) and other relevant provisions.

       第一条  为支持财政困难地区做好城市廉租住房保障工作,加强中央补助廉租住房保障专项资金管理,提高财政资金使用效益,根据《国务院关于解决城市低收入家庭住房困难的若干意见》(国发[2007]24号)等有关规定,制定本办法。

  Article 2    For the purpose of these Measures, the special funds for central subsidies for low-rent housing security (hereinafter referred to as the “Special Funds”) refers to the special funds set by the Central Government for subsidizing regions with financial difficulties and the Xinjiang Production and Construction Corps (hereinafter referred to as “relevant regions”) for low-rent housing security.

       第二条  本办法所称中央补助廉租住房保障专项资金(以下简称专项资金),是指由中央财政设立的用于补助财政困难地区及新疆生产建设兵团(以下简称相关地区)廉租住房保障工作的专项资金。

  Article 3    The Special Funds shall be allocated to relevant regions on the principles of openness, fairness, impartiality and transparency. The specific scope of subsidy includes 12 provinces (autonomous regions and municipalities directly under the Central Government) in Western China, the Xinjiang Production and Construction Corps, 10 provinces in Central China, as well as Liaoning, Shandong and Fujian (not including provincial capital cities and cities specially designated in the State Plan).

       第三条  专项资金按照公开、公平、公正、透明的原则分配给相关地区。具体补助范围包括:西部12个省(自治区、直辖市)和新疆生产建设兵团,中部10个省及辽宁、山东、福建3省(不含省会城市和计划单列市)。

  Article 4    The administration of the Special Funds will be adjusted at the opportune moment according to the progress of the work of low-rent housing security in relevant regions.

       第四条  专项资金管理根据相关地区廉租住房保障工作进展情况适时调整。

Chapter 2: Allocation and Calculation

    第二章  分配与计算

  Article 5    The Special Funds may be used for purchasing, reconstructing or leasing low-rent housing, on condition that the need for provision of subsidies for low-rent housing shall be satisfied first. For the purpose of this Article, the purchased low-rent housing may be old houses or new houses. Where the task of low-rent housing security for a given year has been accomplished, relevant regions may, with the approval of the financial department at the same level, use the Special Funds to purchase, construct, reconstruct or lease public rental housing.

       第五条  专项资金在优先满足发放廉租住房租赁补贴的前提下,可用于购买、改建或租赁廉租住房支出。其中,购买廉租住房可以购买旧房,也可以购买新房。在完成当年廉租住房保障任务的前提下,经同级财政部门批准,可以将专项资金用于购买、新建、改建、租赁公共租赁住房。

  Article 6    In principle, the Special Funds shall be calculated and allocated according to the number of households to which rental subsidies will be provided, the number of units of low-rent housing to be purchased, reconstructed and leased and other factors in relevant regions, as well as the coefficient of degree of financial difficulty in a given year. In 2012, the weight of the number of households to which rental subsidies will be provided and the number of units of low-rent housing to be purchased, reconstructed and leased is 80% and 20% respectively. The Ministry of Finance will adjust the respective weights of these two factors in the subsequent years in accordance with the status of low-rent housing security each year. The degree of financial difficulty shall be determined with reference to the coefficient of degree of financial difficulty set by the Ministry of Finance for the purpose of balanced transfer payment.

       第六条  专项资金原则上按照有关地区年度发放租赁补贴户数以及购买、改建、租赁廉租住房套数等因素,并结合财政困难程度系数计算分配。2012年,发放租赁补贴户数以及购买、改建、租赁廉租住房套数两项因素所占权重分别为80%和20%,以后年度两项因素权重由财政部根据各年度廉租住房保障情况适时调整。财政困难程度参照财政部均衡性转移支付财政困难程度系数确定。

  Article 7    The computing formula for the allocation of the Special Funds in relevant regions is as follows: Total amount of the Special Funds allocated in a region = [(Annual number of households to which rental subsidies will be provided in the region * Coefficient of degree of financial difficulty of the region in the preceding year)/ ∑(Annual number of households to which rental subsidies will be provided in relevant regions * Coefficient of degree of financial difficulty of the regions in the preceding year) * Respective weight + (Annual number of units of low-rent housing to be purchased, reconstructed and leased in the region * Coefficient of degree of financial difficulty of the region in the preceding year)/ ∑(Annual number of units of low-rent housing to be purchased, reconstructed and leased in relevant regions * Coefficient of degree of financial difficulty of the regions in the preceding year) * Respective weight] * Total amount of the Special Funds for the year. In the formula, annual number of households to which rental subsidies will be provided refers to the number of households to which rental subsidies are planned to be provided in the year minus the number of households to which rental subsidies were planned to be provided in the preceding year but have not yet been provided plus the number of households to which rental subsidies were provided beyond the plan in the preceding year; annual number of units of low-rent housing to be purchased, reconstructed and leased refers to the number of units of low-rent housing that are planned to be purchased, reconstructed and leased in the year minus the number of units of low-rent housing that were planned to be purchased, reconstructed and leased in the preceding year but have not yet been purchased, reconstructed and leased plus the number of units of low-rent housing that were purchased, reconstructed and leased beyond the plan in the preceding year. The specific number of households to which rental subsidies were provided and the number of units of low-rent housing purchased, reconstructed and leased shall be subject to the actual provision of rental subsidies and the conclusion of purchase, reconstruction and leasing contracts respectively. The number of units of low-rent housing may not be reported repeatedly by way of trans-security method, trans-construction year, trans-acquisition method, etc.

       第七条  专项资金分配相关地区的计算公式:某地区专项资金总额=〔(该地区年度租赁补贴户数×该地区上年度财政困难程度系数)÷∑(各地区年度租赁补贴户数×相应地区上年度财政困难程度系数)×相应权重+(该地区年度购买、改建、租赁廉租住房套数×该地区上年度财政困难程度系数)÷∑(各地区年度购买、改建、租赁廉租住房套数×相应地区上年度财政困难程度系数)×相应权重〕×年度专项资金总额。其中:年度租赁补贴户数是指当年计划发放租赁补贴户数,减去上年度未实施的计划发放户数,加上上年度超计划实施的发放户数;年度购买、改建、租赁廉租住房套数是指当年计划购买、改建、租赁廉租住房套数,减去上年度未实施的计划套数,加上上年度超计划实施的套数。上述租赁补贴户数和购买、改建、租赁廉租住房套数实施情况,以是否实际发放租赁补贴以及签订购买、改建、租赁合同为准。廉租住房套数不得跨保障方式、跨施工年度、跨取得方式等重复申报。

  Article 8    Financial departments under people’s governments of relevant provinces, autonomous regions, municipalities directly under the Central Government where regions with financial difficulties are located (hereinafter referred to as “provincial financial departments”) and the Financial Bureau of the Xinjiang Production and Construction Corps shall, in conjunction with the corresponding departments in charge of low-rent housing, after examining whether all cities and counties (or divisions and regiment farms) within their respective administration regions have filed applications as required, submit the following materials to local finance commissioner’s offices prior to February 28 each year:

(1) Low-rent housing security plans and annual security plans of their respective regions, and the low-rent housing security plan and annual security plan of each city and county (or division and regiment farm) within their respective administration regions;

(2) Attached Tables 1 and 2 of these Measures stamped with their official seals;

(3) Number of households to which rental subsidies will be provided and number of units of low-rent housing to be purchased, reconstructed and leased in their respective regions in the year and other relevant data;

(4) Descriptions about the examination of application materials submitted by the cities and counties (or divisions and regiment farms) within their respective administration regions by the provincial financial departments and the departments in charge of low-rent housing; and

(5) Other materials relating to the examination.

       第八条  财政困难地区有关省、自治区、直辖市人民政府财政部门(以下简称省级财政部门)、新疆生产建设兵团财务局应当会同廉租住房主管部门,在汇总审核各市、县(师、团场)是否按照规定申报后,于每年2月28日之前向当地财政监察专员办事处提交下列资料:

    (一)本地区廉租住房保障规划及年度保障计划,各市、县(师、团场)廉租住房保障规划及年度保障计划。

    (二)加盖部门印章的本办法附表1、附表2。

    (三)本地区年度发放租赁补贴户数和购买、改建、租赁廉租住房套数等有关资料。

    (四)省级财政部门及廉租住房主管部门对市、县(师、团场)申报材料审核情况的说明。

    (五)其他与审核有关的材料。

  Article 9    The provincial financial departments of places where regions with financial difficulties are located and the Financial Bureau of the Xinjiang Production and Construction Corps shall, in conjunction with the departments in charge of low-rent housing, submit Attached Tables 1 and 2 examined and approved by local finance commissioner’s offices as well as relevant written descriptions to the Ministry of Finance and the Ministry of Housing and Urban-rural Development prior to March 31. Materials not accompanied with the examination opinions of local finance commissioner’s offices will be rejected by the Ministry of Finance and the Ministry of Housing and Urban-rural Development. Regions failing to submit relevant materials as required shall be deemed to have not applied for the Special Funds.

       第九条  财政困难地区省级财政部门、新疆生产建设兵团财务局应当会同廉租住房主管部门,于3月31日前将当地财政监察专员办事处审核认定后的附表1、附表2和相关文字说明报送财政部、住房城乡建设部。对于未附财政监察专员办事处审核意见的,财政部、住房城乡建设部不予受理。对于未按规定时间报送有关资料的地区,视同不申请专项资金处理。

  Article 10    The finance commissioner's offices of the Ministry of Finance in relevant provinces, autonomous regions or municipalities directly under the Central Government shall carry out on-the-spot inspections in at least three (3) prefecture-level cities (including counties directly under a province) and make spot checks of at least 20% of the data of low-rent housing security reported by a province, autonomous region or municipality directly under the Central Government; in the event of a high rejection rate in the spot checks, shall promptly advise relevant provincial financial departments or the Financial Bureau of the Xinjiang Production and Construction Corps of taking back their application materials and adjusting relevant data before submitting them again. If any provincial financial department or the Financial Bureau of the Xinjiang Production and Construction Corps fails to submit application materials to the relevant finance commissioner's office for examination within a prescribed time period or commits any serious fraud or material violations of the regulations that are discovered during the examination of application materials, the finance commissioner's office shall report such matters to the Ministry of Finance in a timely manner. After completion of the examination work, a finance commissioner's office shall submit a form of examination opinions (Attached Table 3) to the Ministry of Finance prior to March 31 and a summary report on the examination of application materials to the Ministry of Finance prior to April 30.

       第十条  财政部驻相关省、自治区、直辖市财政监察专员办事处应当确保实地抽查不少于3个地级市（含省直管县），抽查廉租住房保障数据比例不低于全省（自治区、直辖市）申报数据的20%。对于抽查审核剔除率较高的，应当及时商相关地区省级财政部门或兵团财务局将申报材料退回，重新调整数据后再报。对于未按规定时限向相关财政监察专员办事处报送审核资料或者审核发现严重弄虚作假或重大违规等问题，应当及时向财政部报告。财政监察专员办事处审核工作结束后，应于3月31日前将审核意见表（附表3）报送财政部，并于4月30日前上报审核总结报告。

Chapter 3: Allocation and Use

    第三章  拨付与使用

  Article 11    The Ministry of Finance will, in conjunction with the Ministry of Housing and Urban-rural Development, allocate the Special Funds to relevant provincial financial departments and the Financial Bureau of the Xinjiang Production and Construction Corps prior to April 30 each year. The Ministry of Finance may take appropriate reward-punishment measures and appropriately increase or reduce the amount of the Special Funds allocated to relevant regions in the following year according to relevant factors, such as their accomplishment of the task of low-rent housing security, administration of the use of the Special Funds, whether they have submitted application materials to finance commissioner’s offices for examination on time, and whether they have submitted relevant data in a timely and accurate manner.

       第十一条  财政部会同住房城乡建设部,于每年4月30日之前将专项资金分配下达省级财政部门、新疆生产建设兵团财务局。根据相关地区廉租住房保障任务完成情况、专项资金使用管理情况、是否按时向财政监察专员办事处报送审核资料、上报数据是否及时准确等因素,在下一年度分配专项资金时可以采取适当的奖惩措施,适当增加或减少相关地区的专项资金。

  Article 12    The provincial financial departments of places where regions with financial difficulties are located and the Financial Bureau of the Xinjiang Production and Construction Corps shall, after receipt of the Special Funds allocated from the Central Government, allocate the Special Funds to the financial departments of relevant cities and counties or divisions and regiment farms prior to May 31 each year with reference to relevant allocation schemes of the Central Government, and send a copy of relevant documents to the local finance commissioner’s offices of the Ministry of Finance. The financial departments of relevant cities and counties, and relevant divisions and regiment farms shall, after receipt of the Special Funds, work out plans on the use of the Special Funds in conjunction with the departments in charge of low-rent housing, make arrangements for the use of the funds, and report such plans to the financial departments and the departments in charge of low-rent housing at the provincial level for the record. The Special Funds, together with other low-rent housing security funds, shall be used for covering the spending of relevant cities, counties, divisions and regiment farms on low-rent housing security in accordance with relevant provisions.

       第十二条  财政困难地区省级财政部门、新疆生产建设兵团财务局收到中央财政下达的专项资金数额后,应当参照中央财政的分配方案,于每年5月31日前下达相关市、县财政部门或师、团场,并将下达文件同时抄送财政部驻当地财政监察专员办事处。市、县财政部门或师、团场收到专项资金后,应当会同廉租住房主管部门制定专项资金使用计划,做好资金使用安排,报省级财政部门、廉租住房主管部门备案。专项资金应当与其他各项廉租住房保障资金一起,按照规定用于市、县或师、团场廉租住房保障开支。

  Article 13    The provincial financial departments of places where regions with financial difficulties are located, the Financial Bureau of the Xinjiang Production and Construction Corps, the financial departments of relevant cities and counties, and relevant divisions and regiment farms shall put the Special Funds under special management and separate accounting, and strictly use the Special Funds for prescribed purposes, and may not hold back, misappropriate or divert the Special Funds, or use the Special Funds to balance the budget at the same level. The payment of the Special Funds shall be made in strict accordance with relevant provisions of the treasury management system. Relevant regions shall effectively improve the utilization efficiency of the Special Funds, prepare budgets and allocate funds in a timely manner according to the progress of the work of low-rent housing security, to ensure that the budgets are executed as scheduled and that the capital needs for low-rent housing security are satisfied. For regions that have a large surplus of the Special Funds at the end of a year, the Central Government may appropriately reduce the amount of the Special Funds allocated to the regions in the next year.

       第十三条  财政困难地区省级财政部门、新疆生产建设兵团财务局,以及市、县财政部门或者师、团场,应当对专项资金实行专项管理、分账核算,并严格按照规定用途使用,不得截留、挤占、挪作他用,不得用于平衡本级预算。专项资金支付,严格按照财政国库管理制度有关规定执行。相关地区应当切实提高专项资金使用效率,根据廉租住房保障工作进度及时下达预算并拨付资金,保障预算执行进度,确保廉租住房保障资金需要。对于年底专项资金结余较多的地区,中央财政可以酌情减少安排该地区下一年度专项资金数额。

  Article 14    In the arrangement for use of the Special Funds, the financial departments of relevant cities and counties, and relevant divisions and regiment farms shall, according to the purposes of the Special Funds, record the spending of the Special Funds under Item 01 "Low-rent housing" and Item 06 "Public rental housing" of Clause 01 "Spending on security housing for low-income urban residents" of Class 221 "Spending on housing security" of the Classification of Government Revenue and Expenditures respectively.

       第十四条  市、县财政部门或师、团场安排使用专项资金时，根据专项资金用途，分别填列《政府收支分类科目》221类“住房保障支出”01款“保障性安居工程支出”01项“廉租住房”科目和06项“公共租赁住房”科目。

Chapter 4: Supervision and Administration

    第四章  监督管理

  Article 15    The provincial financial departments of places where regions with financial difficulties are located and the Financial Bureau of the Xinjiang Production and Construction Corps shall ensure that the Special Funds are allocated to the financial departments of relevant cities and counties, or relevant divisions and regiment farms in a timely manner. The financial departments of relevant cities and counties, and relevant divisions and regiment farms shall ensure that the Special Funds are used for prescribed purposes.

Where any provincial financial department or the Financial Bureau of the Xinjiang Production and Construction Corps defrauds the Special Funds or fails to allocate and use the Special Funds as required, the amount of the Special Funds allocated to the region or Corps in the next year shall be reduced and it shall be punished in accordance with the provisions of the Regulations on Penalties and Sanctions for Fiscal Violations (Order No. 427 of the State Council); in addition, the administrative liability of relevant persons subject to liability shall be investigated.

       第十五条  财政困难地区省级财政部门、新疆生产建设兵团财务局应当确保将专项资金及时拨付到市、县财政部门或师、团场。市、县财政部门或师、团场应当确保专项资金按照规定用途使用。

    对于违反规定,骗取专项资金,不按规定分配使用专项资金的,相应扣减下一年度分配该地区或兵团的专项资金数额,按照《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,并依法追究有关责任人员的行政责任。

  Article 16    The finance commissioner’s offices of the Ministry of Finance in relevant provinces, autonomous regions and municipalities directly under the Central Government shall conduct supervision and inspection of the authenticity of the reported basic data of the Special Funds and the allocation and use of the subsidy funds, to ensure that the Special Funds are used for prescribed purposes. The provincial financial departments of places where regions with financial difficulties are located and the Financial Bureau of the Xinjiang Production and Construction Corps shall strengthen supervision and administration of the use of the Special Funds by the cities and counties or divisions and regiment farms within their respective administration regions, and stop the misappropriation or diversion of the funds and other violations of laws and breaches of disciplines.

       第十六条  财政部驻相关省、自治区、直辖市财政监察专员办事处应当对专项资金申报基础数据的真实性、补助资金分配使用情况开展监督检查,保障专项资金按照规定用途使用。财政困难地区省级财政部门、新疆生产建设兵团财务局要加强对市、县或师、团场专项资金使用情况的监督检查,杜绝挤占、挪用等违法违纪行为的发生。

  Article 17    At the end of each year, the provincial financial departments of places where regions with financial difficulties are located and the Financial Bureau of the Xinjiang Production and Construction Corps shall summarize their revenue, expenditure and surplus of the Special Funds in the year, fill out the Form of Annual Revenue and Expenditure of the Special Funds for Central Subsidies for Low-rent Housing Security (Attached Table 2), and submit the same to the Ministry of Finance prior to March 31 of the next year.

       第十七条  每年年度终了，财政困难地区省级财政部门、新疆生产建设兵团财务局应当汇总本地区或者兵团上年度专项资金收支和结余情况，填写《年度中央补助廉租住房保障专项资金收支情况表》（附表2），于每年3月31日之前报送财政部。

Chapter 5: Supplementary Provisions

    第五章  附则

  Article 18    In the event of any major natural disaster or other special circumstances, the affected regions may be given priority to in the allocation of the Special Funds.

       第十八条  如遇发生重大自然灾害等特殊情况,专项资金分配时可以适当向受灾地区倾斜。

  Article 19    The provincial financial departments of places where regions with financial difficulties are located and the Financial Bureau of the Xinjiang Production and Construction Corps may formulate specific implementation measures according to these Measures and in light of their respective local conditions, and submit the same to the Ministry of Finance for record-filing.

       第十九条  财政困难地区省级财政部门、新疆生产建设兵团财务局,可以根据本办法,结合各地实际,制定具体实施办法,并报财政部备案。

  Article 20    The Ministry of Finance shall be responsible for the interpretation of these Measures.

       第二十条  本办法由财政部负责解释。

  Article 21    These Measures shall come into effect on January 1, 2012. The Administrative Measures for the Special Funds for Central Subsidies for Low-rent Housing Security (Cai Zong [2010] No. 110) shall be simultaneously repealed.

       第二十一条  本办法自2012年1月1日起施行,《中央补助廉租住房保障专项资金管理办法》(财综〔2010〕110号)同时废止。

Attached Tables:

1. Form of Annual Low-rent Housing Security Plan and the Implementation of the Plan(omitted)

2. Form of Annual Revenue and Expenditure of the Special Funds for Central Subsidies for Low-rent Housing Security(omitted)

3. Form of Opinions of the Finance Commissioner's Office on the Examination of the Special Funds for Central Subsidies for Low-rent Housing Security(omitted)

  附表：1.年度廉租住房保障计划和实施情况表

  2.年度中央补助廉租住房保障专项资金收支情况表

  3.专员办审核中央补助廉租住房保障专项资金意见表

   附表1至3