Interim Measures on the Administration of the Disposal Income and Lease and Lending Income from State-owned Assets of Central Administrative Entities

中央行政单位国有资产处置收入和出租出借收入管理暂行办法

Promulgating Institution:Ministry of Finance

Document Number:Cai Xing [2009] No. 400

Promulgating Date:10/12/2009

Effective Date:10/12/2009

颁布机关:财政部

文      号:财行[2009]400号

颁布时间:10/12/2009

实施时间:10/12/2009

  Article 1   In order to regulate and strengthen the administration of the income from State-owned assets of central administrative entities and prevent the loss of State-owned assets, these Measures are formulated in accordance with the Interim Measures on the Administration of State-owned Assets of Administrative Entities (Order No.35 of the Ministry of Finance) and the other relevant provisions of the State.

       第一条  为了规范和加强中央行政单位国有资产收入管理,防止国有资产流失,根据《行政单位国有资产管理暂行办法》(财政部令第35号)以及国家其他有关规定,制定本办法。

  Article 2   These Measures shall apply to the following authorities and entities (hereinafter collectively referred to as the central administrative entities):

(1) authorities directly under the Party's central committee, all the ministries and commissions of the State Council, authorities directly under and offices of the State Council, General Office of the Standing Committee of the National People's Congress, General Office of the National Committee of the Chinese People's Political Consultative Conference, the Supreme People's Court, the Supreme People's Procuratorate and all the central committees of the Democratic Parties;

(2) Administrative entities under the central vertical administration system;

(3) Overseas institutions, including overseas embassies and consulates, permanent mission to the United Nations and other international organizations, overseas non-diplomatic representative institutions of the central administrative entities.

       第二条  本办法适用于以下机关和单位(以下统称中央行政单位):

    (一)中共中央直属机关,国务院各部委、各直属机构、办事机构,全国人大常委会办公厅,全国政协办公厅,最高人民法院,最高人民检察院,各民主党派中央等;

    (二)中央垂直管理系统行政单位;

    (三)驻外机构,指驻外使领馆、常驻联合国和其他国际组织代表团、中央行政单位驻外非外交性质代表机构等。

  Article 3   The disposal income from State-owned assets of central administrative entities referred to in these Measures shall mean income arising from the transfer or cancellation of property right of State-owned assets of central administrative entities, including State-owned assets' selling income, transfer income, income from the price difference from replacement and income from the change in residual value due to retirement or damages.

The lease and lending income from State-owned assets of central administrative entities referred to in these Measures shall mean income from the lease and lending of State-owned assets by the central administrative entities upon review and approval and under the premise of guaranteeing the completion of the normal work.

The disposal income and lease and lending income from State-owned assets of central administrative entities are hereinafter collectively referred to as income from State-owned assets.

       第三条  本办法所称中央行政单位国有资产处置收入是指中央行政单位国有资产产权的转移或核销所产生的收入,包括国有资产的出售收入、出让收入、置换差价收入、报废报损残值变价收入等。

    本办法所称中央行政单位国有资产出租出借收入是指中央行政单位在保证完成正常工作的前提下,经审批同意,出租、出借国有资产所取得的收入。

    中央行政单位国有资产处置收入和出租出借收入,以下统称为国有资产收入。

  Article 4   A central administrative entity shall dispose of the State-owned assets after going through the formalities for approval in accordance with the stipulated procedures, and may not disposal of the assets without approval.

A central administrative entity intending to lease or lend the State-owned assets it occupies and uses to outside parties shall go through the formalities for approval in accordance with the stipulated procedures, regardless of whether the asset is leased or lent by that entity itself, or a backend service entity or other entities it entrusts, and the central administrative entity may not lease or lend the assets without approval

       第四条  中央行政单位处置国有资产,应按照规定程序履行报批手续。未经批准,不得处置。

    中央行政单位拟将占有、使用的国有资产对外出租、出借的,无论是本单位实施,还是委托后勤服务单位或者其他单位实施,都应按照规定程序履行报批手续;未经批准,不得出租、出借。

  Article 5   Income from State-owned assets belongs to non-tax income of the central government, is an important component of the central financial income and is collected and regulated by the Ministry of Finance.

       第五条  国有资产收入属于中央政府非税收入,是中央财政收入的重要组成部分,由财政部负责收缴和监管。

  Article 6   Unless otherwise stipulated by the State, the disposal income from State-owned assets shall be handed over to the central treasury and included in the budget. The lease and lending income shall be handed over to the dedicated account of the central finance and any expenditure shall be paid out of the dedicated account of the central finance.

       第六条  国有资产处置收入上缴中央国库,纳入预算;出租出借收入上缴中央财政专户,支出从中央财政专户中拨付。国家另有规定的除外。

  Article 7   The tax payable for the disposal and the lease and lending of State-owned assets by the central administrative entities and the relevant fees incurred (asset evaluation fee, technical appraisal fee and handling charge for transaction) shall be deducted from the income, the balance after deduction shall handed over to the central finance in accordance with the provisions relating to the administration of the collection of government non-tax income.

       第七条  中央行政单位处置和出租、出借国有资产应缴纳的税款和所发生的相关费用(资产评估费、技术鉴定费、交易手续费等),在收入中抵扣,抵扣后的余额按照政府非税收入收缴管理有关规定上缴中央财政。

  Article 8   A central administrative entity shall collect income from State-owned assets properly in accordance with the relevant provisions and shall supervise and check the status of the handover of income from State-owned assets by its subordinate entities.

       第八条  中央行政单位应按照有关规定做好国有资产收入收缴工作,并监督检查下属单位国有资产收入缴纳情况。

  Article 9   Income from State-owned assets received by a central administrative entity shall be handed over in the following ways based on different circumstances:

(1) A budget entity that has opened a dedicated remittance account for central finance shall remit the balance after deduction to the dedicated remittance account for central finance within two working days after the income is deducted in accordance with the provisions under the system of the Ministry of Finance on the collection of non-tax income.

(2) A budget entity that has not opened a dedicated remittance account for central finance shall hand over the income from State-owned assets under the following different circumstances in accordance with the provisions under the system of the Ministry of Finance on the collection of non-tax income:

1. Class 1 budget entity. The Ministry of Finance will open a dedicated remittance account for central finance for the entity. Class 1 budget entity shall remit the balance into the dedicated remittance account for central finance within two working days after the income is deducted.

2. Class 2 budget entity. For class 2 budget entity without subordinate budget entity, the Ministry of Finance will open a dedicated remittance account for central finance for the class 1 budget entity that supervises it. The class 2 budget entity shall directly remit the balance into the dedicated remittance account for central finance maintained by the class 1 budget entity within two working days after the income is deducted. For class 2 budget entity with subordinate budget entity, the Ministry of Finance will open a dedicated remittance account for central finance for the class 2 budget entity. The class 2 budget entity shall directly remit the balance into its dedicated remittance account for central finance within two working days after the income is deducted.

3. Class 3 budget entity and budget entities of lower classes. The Ministry of Finance will open a dedicated remittance account for central finance for the class 2 budget entity that supervises them. Class 3 budget entity and budget entities of lower classes shall directly remit the balance into the dedicated remittance account for central finance maintained by the class 2 budget entity that supervises them within two working days after the income is deducted.

       第九条  中央行政单位取得的国有资产收入,应区分不同情况,按照以下几种方式上缴:

    (一)对已开设中央财政汇缴专户的预算单位,应按照财政部非税收入收缴制度有关规定,在收入抵扣后两个工作日内,将余额缴入中央财政汇缴专户。

    (二)对未开设中央财政汇缴专户的预算单位,应按照财政部非税收入收缴制度有关规定,分下列不同情况上缴国有资产收入:

    1.一级预算单位。由财政部为其开设中央财政汇缴专户,一级预算单位在收入抵扣后两个工作日内,将余额缴入其中央财政汇缴专户。

    2.二级预算单位。对于无下属预算单位的二级预算单位,由财政部为其主管一级预算单位开设中央财政汇缴专户,二级预算单位在收入抵扣后两个工作日内,将余额直接缴入一级预算单位的中央财政汇缴专户;对于有下属预算单位的二级预算单位,由财政部为二级预算单位开设中央财政汇缴专户,二级预算单位在收入抵扣后两个工作日内,将余额直接缴入其中央财政汇缴专户。

    3.三级及三级以下预算单位。由财政部为其主管二级预算单位开设中央财政汇缴专户,三级及三级以下预算单位在收入抵扣后两个工作日内,将余额直接缴入其主管二级预算单位的中央财政汇缴专户。

  Article 10   When handing over the income from State-owned assets, a central administrative entity shall use the following income headings:

The "lease income from State-owned assets of administrative entity (103070601)" heading shall be used for the lease and lending income;

The "disposal income from State-owned assets of administrative entity (103070602)" heading shall be used for the disposal income. 

       第十条  中央行政单位上缴国有资产收入时,使用以下收入科目:

    出租出借收入,使用“行政单位国有资产出租收入(103070601)”科目;

    处置收入,使用“行政单位国有资产处置收入(103070602)”科目。

  Article 11   The central administrative entity shall record and reflect the income from State-owned assets and shall submit the statistics report in accordance with the relevant provisions.

       第十一条  中央行政单位应当记录和反映国有资产收入,并按照有关规定报送统计报告。

  Article 12   The financial supervision commissioner's offices of the Ministry of Finance in all the regions shall be responsible for the supervision and examination of the status of the handover of income from State-owned assets of central administrative entities.

       第十二条  财政部驻各地财政监察专员办事处负责对中央行政单位国有资产收入缴纳情况进行监督检查。

  Article 13   The relevant income and expenditure relating to the income from State-owned assets shall be uniformly included in the departmental budget for overall planning and arrangement. 

The part of income from State-owned assets that is originally used for the distribution of subsidies and allowances shall be planned and arranged by the Ministry of Finance after being handed over to the central finance, and shall after regulation, become the source of capital for the uniform distribution of subsidies and allowances by the central administrative entities. Apart from that, income from State-owned assets shall not be used again for the payment of personnel expenditure. 

In principle, the remaining income from State-owned assets shall be planned and arranged by the Ministry of Finance to be used for the renewal and modification of fixed assets of the central administrative entities and for increasing asset allocation, and may be used for the entity handing over the income first.

       第十三条  国有资产收入有关收支,应统一纳入部门预算统筹安排。

    国有资产收入原来用于发放津贴补贴的部分,上缴中央财政后,由财政部统筹安排,作为规范后中央行政单位统一发放津贴补贴的资金来源。除此之外,国有资产收入不得再用于人员经费支出。

    其余国有资产收入原则上由财政部统筹安排用于中央行政单位固定资产更新改造和新增资产配置,可优先安排用于收入上缴单位。

  Article 14   A central administrative entity shall truthfully reflect and hand over the income from State-owned assets and shall not conceal, withhold, seize, deduct and embezzle income from State-owned assets, and shall not use income from State-owned assets in violation of the provisions.

A central administrative entity shall practically perform its regulatory duties and strengthen the regulation and administration of State-owned assets of its subordinate entity, establish comprehensive rules and systems regarding the creation, collection, use and regulation and management of income from State-owned assets, and prevent the income from State-owned assets from being concealed, withheld, seized, deducted and embezzled.

       第十四条  中央行政单位要如实反映和缴纳国有资产收入,不得隐瞒;不得截留、挤占、坐支和挪用国有资产收入;不得违反规定使用国有资产收入。

    中央行政单位要切实履行监管职责,加强对下属单位国有资产的监督管理,建立健全国有资产收入形成、收缴、使用、监督管理等方面的规章制度,防止隐瞒、截留、挤占、坐支和挪用国有资产收入。

  Article 15   In the event that the Ministry of Finance, a central administrative entity and an individual violate the provisions of these Measures, legal liabilities shall be imposed thereon in accordance with the provisions of the State, such as the Regulations on Penalties and Sanctions against Illegal Financial Acts (Order No.427 of the State Council).

       第十五条  财政部、中央行政单位和个人违反本办法规定的,应根据《财政违法行为处罚处分条例》(国务院令第427号)等国家有关规定追究法律责任。

  Article 16   Income from the sales and lease of the public housing of the central administrative entities according to the State's prevailing reform policy on monetization of housing allocation shall be handled in accordance with the relevant provisions of the State instead of these Measures.

       第十六条  中央行政单位公有住房按国家现行住房分配货币化改革的政策进行出售、出租的收入,按照国家有关规定执行,不执行本办法。

  Article 17   Income from State-owned assets of institutions and social organizations at the central government level that are managed in accordance with the Civil Servant Law, and implement the administrative entity financial and accounting system shall be administered in accordance with these Measures.

Income from State-owned assets created by the systems of the people's banks and the administrations of foreign exchange due to administrative expenditure shall be administered in accordance with these Measures.

       第十七条  参照公务员法管理、执行行政单位财务和会计制度的中央级事业单位和社会团体的国有资产收入管理,依照本办法执行。

    对于人民银行系统和外汇管理局系统因行政经费支出形成的国有资产收入管理,依照本办法执行。

  Article 18   These Measures shall come into force from the date of promulgation. In case of inconsistency between these Measures and the provisions promulgated earlier concerning the administration of disposal income and lease and lending income from State-owned assets of central administrative entities, these Measures shall prevail.

       第十八条  本办法自发布之日起施行。此前发布的有关中央行政单位国有资产处置收入和出租出借收入管理的规定,凡与本办法规定不一致的,以本办法为准。