Interim Measures for the Administration of Special-Purpose Expense Subsidiary Funds Allocated by Central Finance for Rural Financial Institutions

中央财政农村金融机构定向费用补贴资金管理暂行办法

 

Promulgating Institution:Ministry of Finance

Document Number:Cai Jin [2010] No. 42

Promulgating Date:05/18/2010

Effective Date:05/18/2010

颁布机关:财政部

文      号:财金[2010]42号

颁布时间:05/18/2010

实施时间:05/18/2010

 

Chapter 1: General Provisions

第一章  总则

  Article 1   These Measures are formulated in accordance with the relevant policies and provisions of the State for the purposes of strengthening and regulating the administration of special-purpose expense subsidiary funds for rural financial institutions (hereinafter referred to as "subsidiary funds"), supporting the financial institutions to voluntarily launch financial services in rural areas, steadily enlarging the coverage of rural financial services, and promoting the building of a rural financial service system.

       第一条  为了加强和规范农村金融机构定向费用补贴资金(以下简称补贴资金)管理,支持金融机构主动填补农村金融服务空白,稳步扩大农村金融服务的覆盖面,促进农村金融服务体系建设,根据国家有关政策和规定,制定本办法。

  Article 2    New-type rural financial institutions and banking or financial institutions (business outlets) in regions having a weak basic financial services sector and which satisfy the prescribed conditions may be entitled to the special-purpose expense subsidies granted by the Central Government, in a certain proportion of the average loan balances, in accordance with these Measures.

For the purposes of these Measures, new-type rural financial institutions shall refer to three types of rural financial institutions, namely, village or township banks, loan-issuing companies, and rural funding cooperatives, which are established upon the approval of the China Banking Regulatory Commission (hereinafter referred to as "CBRC").

For the purposes of these Measures, "regions having a weak basic financial services sector" refer to the towns in remote western areas of China recognized and determined by the CBRC, the name list of which will be released separately by the Ministry of Finance. 

For the purposes of these Measures, "average loan balance" refers to the average value of all the quarter-end loan balances of the current year of a financial institution (business outlet), that is, the sum of each quarter-end loan balance divided by the number of quarters. With regard to the specific statistical scope, the Financial Statistical System of the People's Bank of China and other relevant provisions shall apply. If the financial institution (business outlet) is a newly established one in that year, the average loan balance shall be the average value of loan balances at the end of each quarter after the date of its establishment.

       第二条  符合规定条件的新型农村金融机构和基础金融服务薄弱地区的银行业金融机构(网点),可以按照本办法的规定享受中央财政按照贷款平均余额一定比例给予的定向费用补贴。

    本办法所称新型农村金融机构,是指经中国银行业监督管理委员会(以下简称银监会)批准设立的村镇银行、贷款公司、农村资金互助社三类农村金融机构。

    本办法所称基础金融服务薄弱地区,是指根据银监会统计和认定所确定的西部偏远地区乡(镇),由财政部另行发布。

    本办法所称贷款平均余额,是指金融机构(网点)该年度每季度末贷款余额的平均值,即每季度末贷款余额之和除以季度数。具体统计口径以《中国人民银行金融统计制度》及相关规定为准。如果金融机构(网点)为当年新设,则贷款平均余额为其设立之日起的每季度末贷款余额的平均值。

  Article 3    Work related to the special-purpose expense subsidies for rural financial institutions shall be in compliance with the basic principles of "government support, commercial operation, risks controllable, and effective management".

"Government support" means that the Ministry of Finance shall establish a special-purpose expense subsidy system to cause the financial institutions to increase their support towards agriculture and rural areas so as to realize sustained development.

"Commercial operation" means that the financial institutions shall, in accordance with the law of commercial business operation, make decisions and bear risks on their own initiative and assume responsibility for their own profits and losses.

"Risks controllable" means that the financial institutions shall reinforce internal management systems, improve operation targets and control the relevant risks when increasing loan issuance.

"Proper management" means that the financial departments shall regulate the administration of subsidiary funds, tighten examination and approval procedures, ensure timely allocation of funds, strengthen supervision and inspection activities, and ensure the safety of the funds and the implementing results of the policies.

       第三条  农村金融机构定向费用补贴工作遵循政府扶持、商业运作、风险可控、管理到位的基本原则。

    政府扶持,是指财政部建立定向费用补贴制度,促进金融机构加大支农力度,实现持续发展。

    商业运作,是指金融机构按商业经营规律,自主决策、自担风险、自负盈亏。

    风险可控,是指金融机构在加大贷款投放的同时,应当加强内部管理,改善经营指标,控制相关风险。

    管理到位,是指财政部门规范补贴资金管理,严格审核,及时拨付,加强监督检查,保证资金安全和政策实施效果。

  Article 4    Local financial departments can, according to the actual situations prevalent within their respective local regions, arrange for local subsidiary funds and an increase in subsidiary policy support to serve the rural financial development in an increasingly efficient manner.

       第四条  地方财政部门可以根据本地区实际情况，安排地方补贴资金，加大补贴政策力度，更好地促进农村金融发展。

Chapter 2: Subsidiary Conditions and Standards

第二章  补贴条件和标准

  Article 5   The Central Government shall grant a subsidy at 2% of the average loan balance of the current year to loan-issuing companies and rural funding cooperatives that have achieved a consistent year-on-year growth in average loan balance in the current year and which meet the CBRC's regulatory indicator requirements. Such grant of subsidy shall also be applicable to village or township banks that have achieved a consistent year-on-year growth in average loan balance in the current year, have a year-end loan-deposit ratio higher than 50%, and meet the CBRC's regulatory indicator requirements.

       第五条  中央财政对当年贷款平均余额同比增长的且达到银监会监管指标要求的贷款公司和农村资金互助社,当年贷款平均余额同比增长、年末存贷比高于50%且达到银监会监管指标要求的村镇银行,按其当年贷款平均余额的2%给予补贴。

  Article 6   The Central Government shall grant a subsidy at 2% of the average loan balance of the current year to banking financial institutions (business outlets) in regions having a weak basic financial services sector. The repetitive entitlement or grant of such subsidies to contemporary rural financial institutions shall be disallowed.

       第六条  中央财政对基础金融服务薄弱地区的银行业金融机构(网点),按其当年贷款平均余额的2%给予补贴。新型农村金融机构不重复享受补贴。

  Article 7   The subsidiary funds shall be allocated in the following year and the calculation thereof shall be inculcated within the income of the financial institutions.

       第七条  补贴资金于下一年度拨付，纳入金融机构收入核算。

Chapter 3: Budgetary Management of Subsidiary Funds

第三章  补贴资金预算管理

  Article 8   The Ministry of Finance shall, according to the estimated average loan balances in the current year of financial institutions on a nationwide basis and the prescribed subsidiary standards, arrange for special-purpose subsidiary funds and list them under the central financial budget for the following year.

       第八条  财政部根据全国金融机构当年贷款平均余额预测和规定的补贴标准,安排专项补贴资金,列入下一年度中央财政预算。

  Article 9    The Ministry of Finance shall allocate subsidiary funds to provincial financial departments on an annual basis, and the financial department at all levels shall re-allocate the funds in accordance with the relevant provisions. The county-level financial departments are responsible for allocating the funds to financial institutions.

       第九条  财政部每年向省级财政部门拨付补贴资金,各级财政部门应当按规定转拨,由县级财政部门向金融机构拨付。

  Article 10    The financial departments at all levels shall ensure a proper budgetary administration of the subsidiary funds according to the provisions of the State on financial fund administration.

After allocating the subsidiary funds, the provincial financial department shall prepare a report on the review, allocation, and use of subsidiary funds, and send it to the local financial supervision commissioners' office of the Ministry of Finance (hereinafter referred to as "supervision commissioners' office") for review, and then report the same to the Ministry of Finance within three months of the latter's allocation of the subsidiary funds.

       第十条  各级财政部门应当根据国家关于财政资金管理的规定，做好补贴资金的预算管理工作。

    省级财政部门应当于拨付补贴资金后，及时编制补贴资金的审核、拨付和使用报告，经财政部驻当地财政监察专员办事处（以下简称专员办）审核后，于财政部拨付补贴资金后3个月内报财政部。

Chapter 4: Application, Examination, Approval, and Allocation of Subsidiary Funds

第四章  补贴资金申请、审核和拨付

  Article 11    Financial institutions shall submit applications for subsidiary funds with the county-level financial departments on an annual basis.

       第十一条  金融机构按年向县级财政部门申请补贴资金。

  Article 12    Financial institutions shall calculate the average loan balances and the corresponding subsidiary funds according to the Chinese Accounting Standards and the subsidy proportion prescribed by the Ministry of Finance, and then file an application with the relevant county-level financial department. Financial institutions that are recognized and qualified as legal persons within a county-level jurisdiction shall file such applications in the capacity of financial institution legal persons. Affiliates of other financial institutions at county-level or below shall file applications through the county-level affiliate on a consolidated basis.

       第十二条  金融机构按照国家财务会计制度和财政部规定的补贴比例,计算贷款平均余额和相应的补贴资金,向县级财政部门提出申请。在县域内具有法人资格的金融机构,以金融机构法人为单位申请;其他金融机构在县及县以下的分支机构,以县级分支机构为单位汇总申请。

  Article 13   The application, examination, approval, and allocation of subsidiary funds shall adhere to the following procedures:

(1) The financial institutions shall submit written applications for subsidiary funds and relevant materials to the relevant county-level financial department prior to February 20 of the following year.

The written application for subsidiary funds and relevant materials submitted by a new-type rural financial institution shall reflect data, such as loan issuance in the current year, average loan balance in the current year, year-on-year increase, amount of subsidiary funds applied for, deposit-loan ratio of village or township banks, and describe situations such as whether or not they have satisfied the regulatory requirements of the CBRC. The new-type rural financial institutions that fail to meet the subsidiary conditions shall submit a form containing information on loans to the county-level financial department, providing data on the average loan balance in the current year and year-on-year increase, which shall serve as the basis for examining and approving the allocation of subsidiary funds by the financial departments. 

The written application for subsidiary funds and relevant materials submitted by a financial institution or its branches located in regions having a weak basic financial services sector shall reflect data such as the loan issuance amount in the current year for each of its business outlets in those regions, the average loan balance in the current year, year-on-year increase, amount of subsidiary funds applied for, and attach therewith the reply of the relevant banking regulatory department on its establishment of business outlets in the local area;

(2) The county-level financial department shall issue its review opinions within ten working days from the date of receipt of the application materials for subsidiary funds submitted by the financial institutions;

(3) The county-level financial department shall submit the application materials for subsidiary funds to the provincial financial department, including a written application for subsidiary funds, other relevant materials concerning the financial institutions, Form of Information on Loan Issuance and Subsidiary Funds of the County (see Form 2), and the review opinions of the county-level financial department, etc.;

(4) The provincial financial department shall review and consolidate the application materials for subsidiary funds and send the same to the supervision commissioners' office for review.

(5) After the supervision commissioners' office receives the application materials for subsidiary funds as submitted by the provincial financial department, it shall issue review opinions within 20 working days from the date of such receipt and submit the same to the provincial financial department;

(6) The provincial financial department shall submit application materials for subsidiary funds to the Ministry of Finance prior to April 30 in each year, which shall include the form containing information on loan issuance and subsidiary funds of the province and each of its counties (See Form 1 and Form 2), and attach thereto the review opinions of the supervision commissioners' office; 

(7) After the review, the Ministry of Finance shall allocate subsidiary funds to the provincial financial department;

(8) The provincial financial department shall re-allocate the subsidiary funds allocated by the Ministry of Finance within ten working days; and

(9) The county-level financial department shall, upon receipt of the subsidiary funds, pay the subsidiary funds to the financial institutions within ten working days.

       第十三条  补贴资金申请、审核和拨付，按以下程序办理:

    （一）金融机构应当于下一年度2月20日前，向县级财政部门报送补贴资金申请书及相关材料。

    新型农村金融机构的补贴资金申请书及相关材料应当反映当年贷款发放额、当年贷款平均余额、同比增幅、申请补贴资金金额、村镇银行年末存贷比等数据，并对自身是否达到银监会监管要求等情况进行说明。不符合补贴条件的新型农村金融机构，应当向县级财政部门报送贷款情况表，包括当年贷款平均余额、同比增幅情况，作为今后财政部门审核拨付补贴资金的依据。

    基础金融服务薄弱地区金融机构的补贴资金申请书及相关材料应当反映本机构在基础金融服务薄弱地区各网点的当年贷款发放额、当年贷款平均余额、同比增幅、申请补贴资金金额等数据，并附银行业监管部门对该机构在当地设立网点的批复。

    （二）县级财政部门收到金融机构的补贴资金申请材料后，在10个工作日内出具审核意见。

    （三）县级财政部门向省级财政部门报送补贴资金申请材料，包括金融机构的补贴资金申请书及相关材料、本县贷款发放和补贴资金情况表（见表2）和县级财政部门审核意见等。

    （四）省级财政部门对补贴资金申请材料进行审核汇总后，送专员办审核。

    （五）专员办收到省级财政部门的补贴资金申请材料后，在20个工作日内出具审核意见并送省级财政部门。

    （六）省级财政部门在4月30日之前向财政部报送补贴资金申请材料，包括本省和各县贷款发放和补贴情况表（见表1及表2），并附专员办审核意见。

    （七）财政部审核后，据实向省级财政部门拨付补贴资金。

    （八）省级财政部门收到财政部拨付的补贴资金后，在10个工作日内转拨资金。

    （九）县级财政部门收到补贴资金后，在10个工作日内将补贴资金支付给金融机构。

Chapter 5: Supervision, Administration, and Legal Liabilities

第五章  监督管理和法律责任

  Article 14   A financial institution shall strictly implement the financial rules of the State for financial enterprises, collect and submit information on loan issuance and account balances to the relevant authority. The financial institution shall, within ten working days after the end of each quarter, submit to the county-level financial department data such as the amount of loan issuance of that quarter and the quarter-end balance, which shall then serve as the basis for the financial department to examine, approve, and allocate subsidiary funds.

       第十四条  金融机构应当严格执行国家金融企业财务制度,认真如实统计和上报本机构贷款发放和余额情况。每季度终了后10个工作日内,金融机构应当向县级财政部门报送本机构该季度贷款发放额和季度末余额等数据,作为财政部门审核拨付补贴资金的依据。

  Article 15    Local financial departments at all levels shall render guidance to financial institutions within their respective administrative regions in applying for subsidies, efficiently organize and coordinate the examination, approval, and allocation of subsidiary funds, examine the work related to the examination, approval and allocation of subsidiary funds in collaboration with the relevant departments, and handle and report the issues that are discovered during inspection in a timely manner, so as to ensure the effective implementation of the financial subsidy policies.

       第十五条  地方各级财政部门对行政区域内金融机构的补贴申请工作进行指导,做好补贴资金审核拨付的组织和协调工作,并会同有关部门对补贴资金审核拨付工作进行检查,对检查中发现的问题及时处理和反映,保证财政补贴政策落到实处。

  Article 16   The supervision commissioners' offices shall critically review the loans of financial institutions and their regulatory indicators within the scope of their respective jurisdiction, issue opinions that shall serve as the basis for the examination, approval, and allocation of subsidiary funds by the central and provincial financial department.

The supervision commissioners' offices shall strengthen its supervision and examination over the allocation and use of subsidiary funds, regulate examination, approval and allocation procedures, so as to ensure that the subsidiary funds are allocated and used only for the designated purposes.

       第十六条  专员办对辖区内金融机构贷款和各项监管指标完成情况认真审核,出具意见作为中央和省级财政部门审核拨付补贴资金的依据。

    专员办应当加强对补贴资金拨付和使用的监督检查,规范审核拨付程序,保证补贴资金专项使用。

  Article 17    The Ministry of Finance shall, at random intervals, supervise and examine the subsidiary funds and evaluate the utilization of such funds. The results of such evaluation shall serve as the basis for adjusting relevant policies.

       第十七条  财政部不定期对补贴资金进行监督检查,对补贴资金的使用情况和效果进行评价,作为调整政策的依据之一。

  Article 18    If a financial institution obtains financial subsidiary funds by submitting false and fabricated materials, the financial department shall recover such subsidiary funds, annul the institution's eligibility for receiving subsidiary funds and impose punishments in accordance with theRegulations on Penalties and Sanctions for Fiscal Violations .

       第十八条  金融机构虚报材料,骗取财政补贴资金的,财政部门应当追回补贴资金,取消金融机构获得补贴的资格,并根据《财政违法行为处罚处分条例》进行处罚。

  Article 19   Where a financial institution fails to implement the financial rules of the State for financial enterprises or fails to submit the relevant data before the deadline for submission, the relevant local financial department may refuse to issue review opinions for subsidiary funds according to the specific situation of each case.

       第十九条  金融机构不执行国家金融企业财务制度和不按时报送相关数据的,地方财政部门可根据具体情况,拒绝出具补贴资金审核意见。

  Article 20    If a financial department or supervision commissioners' office fails to perform its examination duties, resulting in a financial institution's obtaining of subsidiary funds with false and fabricated material, or if such department or office misappropriates the subsidiary funds, the financial department at a higher level shall order it to make corrections, recover the allocated funds, and punish the relevant entity and liable persons in accordance with the Regulations on Penalties and Sanctions for Fiscal Violations .

       第二十条  财政部门和专员办未认真履行审核职责，导致金融机构虚报材料骗取补贴资金，或者挪用补贴资金的，上级财政部门应当责令改正，追回已拨资金，并根据《财政违法行为处罚处分条例》对有关单位和责任人员进行处罚。

Chapter 6: Supplementary Provisions

第六章  附则

  Article 21    The financial departments of each province, autonomous region, municipality directly under the Central Government, city specially designated in the State plan can formulate detailed rules for the administration of subsidiary funds based on the actual situations prevalent in the local area and submit the same to the Ministry of Finance for record filing.

       第二十一条  各省、自治区、直辖市、计划单列市财政部门可根据当地情况制定补贴资金管理细则,报财政部备案。

  Article 22    These Measures shall become effective on the date of issuance and distribution.

       第二十二条  本办法自印发之日起施行。

Annexes:

Form 1. Form for Information on Loan Issuance and Subsidies of Financial Institutions in __ Province (Autonomous Region, or Municipality directly under the Central Government) (omitted)

2. Form for Information on Loan Issuance and Subsidies of Financial Institutions in __ County (City) (omitted)

    附

   表1:省（自治区、直辖市）金融机构贷款发放及补贴情况表（略）

    表2:县（市）金融机构贷款发放及补贴情况表（略）