Administrative Measures for Special Funds of the Central Finance for Promoting the Development of the Service Industries

中央财政促进服务业发展专项资金管理办法

 

Promulgating Institution:Ministry of Finance

Document Number:Cai Jian [2009] No.227

Promulgating Date:05/26/2009

Effective Date:05/26/2009 

颁布机关:财政部

文      号:财建[2009]227号

颁布时间:05/26/2009

实施时间:05/26/2009

 

Chapter 1 General Provisions

第一章  总则

  Article 1    With a view to accelerating the development of service industries, boosting the transfer of the mode of economic development and promoting the construction of a harmonious society, the central finance shall establish special funds for promoting the development of service industries (hereinafter referred to as the Special Funds) in accordance with the spirits of the Several Opinions of the State Council on Accelerating the Development of Service industries (Guo Fa [2007] No. 7) and the Opinions of the General Office of the State Council on Stimulating Circulation and Expanding Consumption (Guo Ban Fa [2008] No. 134). In accordance with relevant provisions of the Budget Law of the People's Republic of China and the detailed rules of implementation thereof, these Measures are formulated with a view to regulating the administration over Special Funds and increasing the use efficiency thereof.

       第一条  根据《国务院关于加快发展服务业的若干意见》(国发〔2007〕7号)和《国务院办公厅关于搞活流通扩大消费的意见》(国办发[2008]134号)精神,为加快服务业发展,推进经济发展方式转变,促进和谐社会建设,中央财政设立促进服务业发展专项资金(以下简称专项资金)。为规范专项资金的管理,提高资金使用效益,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 Special Funds shall be utilized by adhering to the principles of reasonable allocation, focusing on public welfare and optimizing structure.

(1) Reasonable allocation. The Special Funds shall be allocated by the factor method in combination with the project method, dominated by the former.

(2) Focusing on public welfare. The Special Funds shall mainly be used to support service industries for public welfare that are closely related to the daily life of residents. 

(3) Optimizing structure. Enhance the independent innovation capability and brand influence of service enterprises, and promote energy conservation and emission reduction with the support of the Special Funds.

       第二条  专项资金坚持合理分配、着重民生、优化结构的原则。

    （一）合理分配。专项资金采取因素法与项目法相结合的分配办法，以因素法分配为主。

    （二）着重民生。专项资金重点支持与居民日常生活密切相关的民生类服务业。

    （三）优化结构。通过专项资金的支持，提高服务业企业自主创新能力和品牌影响力，促进节能减排。

Chapter 2 Scope of Support

第二章  支持范围

  Article 3   The Special Funds shall be employed to support service industries mainly in technology upgrading, facility reformation, network construction, system platform construction, personnel training and public service, etc. Major industries under support shall include:

(1) such service industries directly related to the daily life of residents as community service and non-staple food safety service;

(2) such service industries related to production and circulation as commercial and trade circulation industry, commercial service industry, recycling and reutilization system of renewable resources, circulation system of waste, used materials and second hand goods, business outsourcing and e-commerce;

(3) such public service industries as market information service, market monitoring and early warning and emergency management;

(4) other major service industries that need support as determined by the Ministry of Finance (MOF).

       第三条  专项资金重点支持服务业的技术升级、设施改造、网点建设、系统平台建设、人员培训、公共服务等方面,支持的主要行业包括:

    (一)社区服务、副食品安全服务等与居民日常生活直接相关的服务业;

    (二)商贸流通业、商务服务业、再生资源回收利用体系、废旧物资及旧货流通体系、业务外包和电子商务等与生产流通相关的服务业;

    (三)市场信息服务、市场监测及预测预警、应急管理等公共服务业;

    (四)财政部确定的其他需要支持的重点服务业。

  Article 4   The MOF shall, in conjunction with the Ministry of Commerce (MOFCOM) and the All China Federation of Supply and Marketing Cooperatives (China Co-op), determine the support focus of the annual Special Funds pursuant to the general requirements of the State on the development of service industries and the direction of use of the Special Funds.

       第四条  根据国家服务业发展总体要求和专项资金的使用方向，财政部会同商务部、供销总社等部门明确年度专项资金支持的重点。

Chapter 3 Support Mode

第三章  支持方式

  Article 5   The support mode of Special Funds shall be by ways of bonus in place of subsidies, loan discount and financial aid.

(1) Bonus in place of subsidies. With a view to raising the use efficiency of funds, projects for which specific quantitative assessment standards are able to be made shall be supported by bonus in place of subsidies. After the implementation of the projects, bonus funds shall be arranged for eligible projects upon examination and verification pursuant to the prescribed standards.

(2) Loan discount. Loan discount shall be granted to support projects with a large amount of investment that are able to acquire bank loans. Funds for loan discount shall be calculated on the basis of bank loans actually granted, the prescribed interest rate, loan term and the interest actually paid. The term for loan discount generally shall not exceed three (3) years and the annual loan discount rate shall not exceed the benchmark interest rate for bank loans as stipulated by the State in the current year. 

(3) Financial aid. Projects that are of stronger public benefit nature than profit-making, difficult to assess in a quantitative way and unsuitable for bonus in place of funds shall be supported by financial aid. Projects for which a higher percentage of funds are self-raised and that are supported by local finance shall enjoy the priority of support.

       第五条  专项资金采取以奖代补、贷款贴息和财政补助等支持方式。

    （一）以奖代补。为了提高资金使用效益，对于能够制定具体量化评价标准的项目，采取以奖代补方式予以支持。在项目实施后，根据规定的标准，经审核符合条件的项目，安排奖励资金。

    （二）贷款贴息。对于投资规模大、能够获取银行贷款的项目采取贷款贴息方式予以支持。贴息资金根据实际到位银行贷款、规定的利息率、贷款期限和实际支付的利息数计算。贴息年限一般不超过3年，年贴息率最高不超过当年国家规定的银行贷款基准利率。

    （三）财政补助。对于盈利性弱、公益性强，难以量化评价不适于以奖代补方式支持的项目采取补助方式予以支持。项目承担单位自筹资金比例较高及地方财政给予支持的优先安排。

Chapter 4 Examination and Verification and Appropriation of Funds

第四章  资金审核及拨付

  Article 6    The Special Funds shall be managed by adopting the factor method in combination with the project method pursuant to the objects under support and the support mode, and the specific issues shall be determined by the MOF in conjunction with the MOFCOM and the China Co-op.

       第六条  专项资金管理根据支持对象及方式采取因素法与项目法相结合的办法,具体由财政部会同商务部、供销总社等部门确定。

  Article 7   As for the Special Funds managed by the project method, finance departments of all provinces, autonomous regions, municipalities directly under the Central Government, cities and separately designated under the State plan and the Finance Department of the Xinjiang Production and Construction Corps (hereinafter referred to as the Finance Department at the Provincial Level) shall, in conjunction with commercial departments and supply and marketing departments, organize project declaration in accordance with the guidance for requirements on the declaration of annual special fund projects, which shall be reported to the MOF upon examination and verification. The MOF shall, in conjunction with the MOFCOM and the China Co-op, determine the projects through examination and verification. The MOF shall distribute fund budgets pursuant to the projects determined through examination and approval.

       第七条  按项目法管理的专项资金,各省、自治区、直辖市、计划单列市和新疆生产建设兵团财政部门(以下简称各省级财政部门)会同商务、供销等部门按照年度专项资金项目申报指南要求组织项目申报,经审核后报财政部。财政部会同商务部、供销总社等部门共同审核确定项目。根据审核确定的项目,财政部下达资金预算。

  Article 8   The Special Funds managed by the factor method shall be determined in accordance with the following procedures:

(1) The MOF shall, on the basis of the focus of the annual fund support and relevant local development indicators and in consideration of such factors as local financial capabilities, allocate the funds to Finance Departments at the Provincial Level and distribute the fund budget indicators, and shall, at the same time, appropriate funds in a timely manner pursuant to relevant provisions on treasury payment administration.

(2) Finance Departments at the Provincial Level shall, in conjunction with commercial departments, supply and marketing departments and other competent departments at the same level, formulate specific operation measures for the administration over fund utilization, and shall, in accordance with the focus of annual Special Fund support stipulated by the State and the budget indicators of appropriated Special Funds, propose specific project arrangement onpinions and organize the implementation thereof after reporting the same to the MOF, the MOFCOM and the China Co-op for record-filing purposes within the prescribed time period. 

       第八条  按因素法管理的专项资金,通过以下程序确定:

    (一)财政部根据年度资金支持重点,按照各地相关发展指标并考虑地方财力等因素,将资金分配到各省级财政部门并下达资金预算指标,同时按国库支付管理的有关规定及时拨付资金。

    (二)各省级财政部门会同同级商务、供销等相关主管部门制定资金使用管理具体操作办法,根据国家规定的年度专项资金支持重点和分配的专项资金预算指标,提出具体项目安排意见,在规定时间内报财政部、商务部、供销总社等部门备案后组织实施。

  Article 9   The MOF and Finance Departments at the Provincial Level may entrust relevant agencies or organize experts with the review and assessment of projects that apply for the Special Funds. Expenses for review and assessment shall be listed in and paid out of the Special Funds in an amount not exceeding 1% thereof, the scope of which shall be strictly controlled.

       第九条  财政部及省级财政部门可委托相关机构或组织专家对申报专项资金的项目进行评审。评审费用在专项资金中列支,按照不超过专项资金额度的1%掌握,从严控制支出范围。

  Article 10    All regions may arrange funds to support the development of service industries on the basis of local financial capabilities and shall use such funds together with the Special Funds out of central finance under overall planning.

       第十条  各地可根据当地财力情况,安排资金支持服务业发展,并与中央财政专项资金统筹使用。

  Article 11    Finance Departments at the Provincial Level shall handle formalities for appropriation of the Special Funds in accordance with due procedures, and appropriate the Special Funds to project entities in full in a timely manner.

       第十一条  省级财政部门按照规定程序办理专项资金划拨手续,及时、足额将专项资金拨付给项目单位。

  Article 12   Entities directly under the Central Government shall make declaration to the MOF pursuant to the provisions herein and the declaration guidance for special fund projects of the year. The MOF shall distribute fund budgets and appropriate funds after examination and verification as stipulated. 

       第十二条  中央直属单位根据本办法的规定和当年专项资金项目申报指南向财政部申报,财政部按规定进行审核后,下达资金预算并拨付资金。

  Article 13   Materials required for declaration of the Special Funds shall generally include:

(1) special fund application documents;

(2) project feasibility study reports;

(3) photocopies of the legal person business license and registration certificates of local taxation and state taxation of the project undertaking entity;

(4) as for projects for which loan discount is applied, relevant bank loan contracts and loan commitment letters;

(5) photocopies of relevant qualification certificates of the project undertaking entity; and

(6) other materials required to be submitted.

 

       第十三条  专项资金的申报材料一般应包括:

    （一）专项资金申请文件;

    （二）项目可行性研究报告;

    （三）项目承担单位法人营业执照复印件，地税、国税登记证复印件;

    （四）申请银行贷款财政贴息的项目，需提供相关银行贷款合同和贷款承诺书等凭证;

    （五）项目承担单位相关资质证书复印件;

    （六）其他要求提供的材料。

Chapter 5 Supervision and Administration

第五章  监督管理

  Article 14    The MOF, the MOFCOM and the China Co-op shall, from time to time, check on the administration and use of the Special Funds. Local finance departments, commercial departments, supply and marketing departments and entities directly under the Central Government shall strengthen the supervision and inspection over the use of the Special Funds and project implementation within their respective administrative region or within their respective system.

       第十四条  财政部、商务部、供销总社等部门对专项资金管理使用情况进行不定期抽查。地方财政部门、商务部门、供销部门和中央直属单位应当加强对本地和本系统专项资金使用情况和项目执行情况的监督和检查。

  Article 15    The Special Funds shall be dedicated for special purposes. No entity or individual may detain, intercept, divert or embazzle the Special Funds. Once any entity or individual is found and confirmed to have defraunded, detained, intercepted, diverted or embazzled the Special Funds by false report or claim or otherwise, the MOF shall take back the Special Funds already arranged and handle the case in accordance with relevant provisions of the Regulations on Punishments and Sanctions against Financial-related Violations (Order No. 427 of the State Council).

       第十五条  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《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 6 Supplementary Provisions

第六章  附则

  Article 16   These Measures shall come into force as of the date of printing and distribution. The Interim Measures for the Admisnitration over Special Funds of the Central Finance for Promoting the Development of Service industries (Cai Jian [2007] No. 853) printed and distributed by the MOF shall be simultaneously repealed.

       第十六条  本办法自印发之日起施行。财政部印发的《中央财政促进服务业发展专项资金管理暂行办法》（财建[2007]853号）同时废止。

  Article 17   These Measures shall be interpreted by the MOF.

       第十七条  本办法由财政部负责解释。