中英双语-上海市鼓励跨国公司地区总部发展专项资金使用和管理办法（可下载）

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Measures for the Use and Management of the Special Fund of Shanghai Municipality for Encouraging the Development of Regional Headquarters of Multinational Companies

上海市鼓励跨国公司地区总部发展专项资金使用和管理办法

Promulgating Institution: Shanghai Municipal Finance Bureau; Shanghai Municipal Commission of Commerce

Document Number: Hu Shang Wai Zi [2013] No.283

Promulgating Date: 04/12/2013

Effective Date: 04/12/2013

颁布机关: 上海市商务委员会; 上海市财政局

文号: 沪商外资[2013]283号

颁布时间: 04/12/2013

实施时间: 04/12/2013

Article 1 (Legislative intent and bases)

With a view to further expanding the opening-up initiative, encouraging multinational companies ("MNC") to set up regional headquarters in Shanghai Municipality, and encouraging existing Shanghai-based regional headquarters of MNCs to relocate more substantive business to Shanghai, offer more functions, improve capacity levels and ultimately promote economic transformation and development, the special fund of Shanghai Municipality for encouraging the development of regional headquarters of MNCs has been set aside pursuant to the Provisions of Shanghai Municipality on Encouraging the Establishment of Regional Headquarters by Multinational Companies (Hu Fu Fa [2011] No. 98) and the Several Implementing Opinions on the "Provisions of Shanghai Municipality on Encouraging the Establishment of Regional Headquarters by Multinational Companies" (Hu Fu Ban Fa [2012] No. 51). These Measures are formulated with a view to regulating the use and management of the said special fund, improving the use efficiency of fiscal funds, and further playing the guiding role of fiscal funds.

第一条（目的和依据）

为进一步扩大对外开放，鼓励跨国公司在本市设立地区总部，鼓励在沪跨国公司地区总部进一步集聚实体业务，拓展功能，提升能级，促进经济转型发展，根据《上海市鼓励跨国公司设立地区总部的规定》（沪府发[2011]98号）及《关于<上海市鼓励跨国公司设立地区总部的规定>若干实施意见》（沪府办发[2012]51号）的有关要求，设立上海市鼓励跨国公司地区总部发展专项资金。为规范该专项资金的使用和管理，提高财政资金使用效益，进一步发挥财政资金的引导作用，制订本办法。

Article 2 (Funding sources)

The special fund of Shanghai Municipality for encouraging the development of regional headquarters of MNCs (hereinafter referred to as the "Regional Headquarters Development Special Fund") shall refer to the subsidy funds set aside by the fiscal budget of Shanghai Municipality that shall be earmarked for encouraging the development of the Shanghai-based regional headquarters of MNCs. The Regional Headquarters Development Special Fund shall be shared by the municipal finance department and the finance departments at the district (county) level according to their respective levels.

第二条 (资金来源)

上海市鼓励跨国公司地区总部发展专项资金(以下简称“地区总部发展专项资金”),是指本市财政预算安排的专项用于鼓励本市跨国公司地区总部发展的补助性资金。地区总部发展专项资金实行市、区(县)两级财政分级负担的办法。

Article 3 (Ways and standards of support)

The Regional Headquarters Development Special Fund shall, mainly by providing gratuitous grants, encourage and support MNCs to set up regional headquarters in Shanghai Municipality in the form of investment companies and management companies, and encourage existing Shanghai-based regional headquarters of MNCs to relocate more substantive business to Shanghai, offer more functions and improve capacity levels.

(1) Standards of establishment subsidies. An establishment subsidy in the amount of RMB 5 million shall be granted to a regional headquarters established in the form of an investment company that is registered in, or relocated to, the Shanghai Municipality after July 7, 2008 and that has at least ten employees. The establishment subsidy shall be granted over a three-year period at 40%, 30% and 30% respectively starting from the year immediately following the registration of the regional headquarters in Shanghai, or the relocation thereof to Shanghai.

(2) Standards of office leasing subsidies. Where the regional headquarters of a MNC that is registered in, or relocated to, the Shanghai Municipality after July 7, 2008 and that has at least ten employees leases office space for self-use, it shall be subsidized for a three-year period at 30% of the office space rental subject to a maximum of 1000 square meters of office space and a maximum of RMB 8 per square meter per day. Where the said regional headquarters purchases or builds office space for self-use, it shall be given a one-off subsidy equivalent to the total amount of the three-year office leasing subsidy payable according to the same standards of office leasing subsidies.

(3) Standards of rewards. A one-off reward in the amount of RMB 10 million shall be given to a regional headquarters that meets the following requirements: an investment company that is recognized as the national-level regional headquarters of the relevant MNC after July 7, 2008 and that generates over RMB 1 billion of annual turnover for the first time since the year of such recognition; or an investment company that is recognized as the national-level regional headquarters of the relevant MNC before July 7, 2008 and that generates over RMB 1 billion of annual turnover for the first time since 2008.

A one-off reward in the amount of RMB 5 million shall be given to a regional headquarters that meets the following requirements: a management company that is recognized as the regional headquarters of the relevant MNC after July 7, 2008 and that generates over RMB 500 million of annual turnover for the first time since the year of such recognition; or a management company that is recognized as the regional headquarters of the relevant MNC before July 7, 2008 and that generates over RMB 500 million of annual turnover for the first time since 2008.

A one-off reward in the amount of RMB 5 million shall be given to a regional headquarters that meets the following requirements: an investment company that is recognized as the regional headquarters of the relevant MNC after January 1, 2012 and that generates over RMB 1 billion of annual turnover for the first time since the year of such recognition; or an investment company that is recognized as the regional headquarters of the relevant MNC before January 1, 2012 and that generates over RMB 1 billion of annual turnover for the first time since 2012. The same regional headquarters shall not repeatedly enjoy the reward in this Item and the reward referred to in Item 1 of this Article.

The reward shall be disbursed over a three-year period at 40%, 30% and 30% respectively.

(4) Subsidies for the Shanghai-based regional headquarters of MNCs to enhance capacity levels. An establishment subsidy in the amount of RMB 8 million may be disbursed over a three-year period at 40%, 30% and 30% respectively to a recipient who meets the following requirements: the recipient is the Asia regional headquarters, Asia Pacific regional headquarters or larger regional headquarters newly established by a MNC in Shanghai Municipality after January 1, 2012; the recipient has at least 50 employees; and the person-in-charge appointed by the parent company and the key senior management personnel whose positions are related to head office functions are based in Shanghai in the long run for work purposes.

A one-off subsidy in the amount of RMB 3 million may be disbursed to a recipient who meets the following requirements: the recipient is an existing regional headquarters of a MNC which is subsequently upgraded to an Asia regional headquarters, Asia Pacific regional headquarters or larger regional headquarters; the recipient has at least 50 employees; and the person-in-charge appointed by the parent company and the key senior management personnel whose positions are related to head office functions are based in Shanghai in the long run for work purposes.

(5) Subsidies for equity integration by regional headquarters in the form of investment companies. The costs and expenses for internal equity integration incurred by a regional headquarters in the form of an investment company that shall be attracted by Shanghai Municipality on a priority basis shall be appropriately subsidized after review by the Shanghai Municipal Commission of Commerce, the Shanghai Municipal Finance Bureau and other relevant departments.

第三条 (支持方式和标准)

地区总部发展专项资金主要采用无偿资助的方式,鼓励和支持跨国公司在本市以投资性公司和管理性公司形式设立地区总部,鼓励跨国公司地区总部集聚实体业务,拓展功能,提升能级。

(一)开办资助的标准。对2008年7月7日以后在本市注册及迁入本市,以投资性公司形式设立地区总部,且员工数在10人以上的,给予500万元人民币开办资助,自注册或迁入本市的下一年度起,分三年按40%、30%、30%的比例发放开办资助资金。

(二)租房资助的标准。对2008年7月7日以后在本市注册及迁入本市,且员工数在10人以上的跨国公司地区总部,租赁自用办公用房的,以不超过1000平方米办公面积、每平方米每天不超过8元人民币的标准,按租金的30%给予三年资助;购建自用办公用房的,按租房资助的同等标准的三年总额给予一次性资金资助。

(三)奖励的标准。对本市2008年7月7日以后认定为国家级跨国公司地区总部,且自认定年度起的年营业额首次超过10亿元人民币的投资性公司,或2008年7月7日以前认定为国家级跨国公司地区总部,且自2008年起年营业额首次超过10亿元人民币的投资性公司,给予1000万元人民币的一次性奖励。

对本市2008年7月7日以后认定为管理性公司地区总部且自认定年度起的年营业额首次超过5亿元人民币的,或2008年7月7日以前认定为管理性公司地区总部且自2008年起的年营业额首次超过5亿元人民币的,给予500万元人民币的一次性奖励。

对本市2012年1月1日以后认定为投资性公司地区总部,且自认定年度起的年营业额首次超过10亿元人民币的,或2012年1月1日以前认定的投资性公司地区总部,且自2012年起的年营业额首次超过10亿元人民币的,给予500万元人民币的一次性奖励。该项奖励与本条第一项奖励不重复享受。

奖励分三年按40%、30%、30%的比例发放。

(四)对在沪跨国公司地区总部提升能级的资助。2012年1月1日以后在本市新设立的跨国公司亚洲区、亚太区或更大区域的总部,员工人数不少于50人,且母公司任命的负责人及与总部职能相关的主要高级管理人员常驻上海工作的,可获得800万元人民币的开办资助,分三年按40%、30%、30%的比例发放。

已设立的跨国公司地区总部升级为亚洲区、亚太区或更大区域总部,员工人数不少于50人,且母公司任命的负责人及与总部职能相关的主要高级管理人员常驻上海工作的,可获得300万元人民币的一次性资助。

(五)对投资性公司地区总部整合股权的资助。对本市需要重点引进的投资性公司地区总部因其内部股权整合而产生的成本和费用,经市商务委、市财政局和相关部门审定后,给予适当资助。

Article 4 (Specific measures for fund sharing)

The amount of establishment subsidies, rewards, subsidies for enhancing capacity levels and subsidies for equity integration of the regional headquarters of MNCs shall be shared by the municipal finance department and the finance departments at the district (county) level according to their respective levels. Specifically, the municipal finance department shall bear 40% of the foregoing amount, while the finance departments at the district (county) level shall bear the remaining 60%. The amount of office leasing subsidies shall be fully borne by the finance departments at the district (county) level.

第四条 (资金具体负担办法)

跨国公司地区总部的开办资助、奖励、提升能级资助、整合股权资助资金,实行市、区(县)两级财政分级负担的办法,即市财政负担40%、区(县)财政负担60%;租房资助资金由区(县)财政全额负担。

Article 5 (Application materials required)

(1) The regional headquarters of a MNC that applies for establishment subsidies shall submit the following materials:

a. Application Form for the Special Fund of Shanghai Municipality for Encouraging the Development of Regional Headquarters of Multinational Companies (original);

b. The approval certificate and business license (in photocopies) of the applicant;

c. The staff list (including the name, position and the first day of employment of each employee) and the samples of labor contracts of the applicant;

d. Letter of appointment issued by the parent company to the person in charge of the applying regional headquarters; and

e. Approvals issued by the Shanghai Municipal Commission of Commerce on recognizing the applicant as a regional headquarters (in photocopies).

(2) The regional headquarters of a MNC that applies for office leasing subsidies shall submit the following materials:

a. Application Form for the Special Fund of Shanghai Municipality for Encouraging the Development of Regional Headquarters of Multinational Companies (original);

b. The approval certificate and business license (in photocopies) of the applicant;

c. The staff list (including the name, position and the first day of employment of each employee) and the samples of labor contracts of the applicant;

d. Letter of appointment issued by the parent company to the person in charge of the applying regional headquarters;

e. Approvals issued by the Shanghai Municipal Commission of Commerce on recognizing the applicant as a regional headquarters (in photocopies); and

f. The leasing agreements on the office space for self-use, the property purchase contracts on the office space purchased for self-use, or the property ownership certificates for self-built office space (in photocopies).

(3) The regional headquarters of a MNC that applies for rewards shall submit the following materials:

a. Application Form for the Special Fund of Shanghai Municipality for Encouraging the Development of Regional Headquarters of Multinational Companies (original);

b. The approval certificate and business license (in photocopies) of the applicant;

c. Approvals issued by the competent commerce department on recognizing the applicant as a regional headquarters or a national-level regional headquarters (in photocopies); and

d. The applicant's annual accounting statements and financial auditor's reports (in photocopies) of the very year when the applicant reaches the thresholds for enjoying rewards and those of the preceding year.

(4) The regional headquarters of a MNC that applies for subsidies for enhancing capacity levels shall submit the following materials (for a newly-established or an upgraded regional headquarters):

a. Application Form for the Special Fund of Shanghai Municipality for Encouraging the Development of Regional Headquarters of Multinational Companies (original);

b. The approval certificate and business license (in photocopies) of the applicant;

c. Approvals issued by the Shanghai Municipal Commission of Commerce on recognizing the applicant as a regional headquarters (in photocopies).

d. Supporting documents on the establishment of the regional headquarters as posted by the parent company on its official website;

e. The staff list (including the name, position and the first day of employment of each employee) and the samples of labor contracts of the applicant;

f. Letter of appointment issued by the parent company to the person in charge of the applying regional headquarters;

g. Employment certificates of the person in charge of the applying regional headquarters and those of the senior management personnel whose positions are related to head office functions (in photocopies); and

h. The leasing agreements on the office space for self-use, the property purchase contracts on the office space purchased for self-use, or the property ownership certificates for self-built office space (in photocopies).

(5) The regional headquarters of a MNC that applies for equity integration subsidies shall submit the following materials:

a. An application report;

b. The approval certificate, business license and capital verification report of the applicant upon completion of equity capital increase (in photocopies);

c. Approval documents on equity capital increase (in photocopies), applicable if the applicant is an investment company;

d. Certificates of payment of enterprise income tax on equity transfer (in photocopies); and

e. Other materials required by the Shanghai Municipal Finance Bureau, the Shanghai Municipal Commission of Commerce and other relevant departments.

The Application Form for the Special Fund of Shanghai Municipality for Encouraging the Development of Regional Headquarters of Multinational Companies shall be submitted in quintuplicate, while other materials shall be submitted in duplicate. Photocopies shall be stamped with the official seal of an applicant.

第五条 (申请提交的材料)

(一)申请开办资助的跨国公司地区总部需提交的材料

1、上海市鼓励跨国公司地区总部发展专项资金申请表(原件);

2、公司批准证书、营业执照(复印件);

3、员工名单(包含:姓名、工作岗位、入职时间)和劳动合同样本;

4、母公司对地区总部负责人的任命书;

5、市商务委关于认定为地区总部的批复(复印件)。

(二)申请租房资助的跨国公司地区总部需提交的材料

1、上海市鼓励跨国公司地区总部发展专项资金申请表(原件);

2、公司批准证书、营业执照(复印件);

3、员工名单(包含:姓名、工作岗位、入职时间)和劳动合同样本;

4、母公司对地区总部负责人的任命书;

5、市商务委关干认定为地区总部的批复(复印件);

6、自用办公用房的租赁协议,或购买自用办公用房的购房合同,或自建办公用房的房地产权证(复印件)。

(三)申请奖励的跨国公司地区总部需提交的材料

1、上海市鼓励跨国公司地区总部发展专项资金申请表(原件);

2、公司批准证书、营业执照(复印件);

3、商务主管部门关于认定为地区总部或国家级地区总部的批复(复印件);

4、公司达到享受奖励政策限额年度及上年度的企业年度会计报表和财务审计报告(复印件)。

(四)申请提升能级资助的跨国公司地区总部需提交的材料(新设或升级)

1、上海市鼓励跨国公司地区总部发展专项资金申请表(原件);

2、公司的批准证书、营业执照(复印件);

3、市商务委关于认定为地区总部的批复(复印件);

4、母公司在公司官方网站上发布的设立地区总部的证明材料;

5、员工名单(包含:姓名、工作岗位、入职时间)和劳动合同样本;

6、母公司对地区总部负责人的任命书;

7、地区总部负责人及与总部职能相关的高级管理人员的就业证明(复印件);

8、自用办公用房的租赁协议,或购买自用办公用房的购房合同,或自建办公用房的房地产权证(复印件)。

(五)申请股权整合资助的跨国公司地区总部需提交的材料

1、申请报告;

2、股权增资完成后公司的批准证书、营业执照及验资报告(复印件);

3、投资性公司股权增资的批准文件(复印件);

4、股权转让缴纳企业所得税的纳税证明(复印件);

5、市财政局、市商务委和相关部门要求提供的其他材料。

上海市鼓励跨国公司地区总部发展专项资金申请表一式五份,其他材料一式两份,复印件需加盖公司公章。

Article 6 (Application and review)

The regional headquarters of a MNC that applies for the Regional Headquarters Development Special Fund shall, in accordance with relevant provisions herein, fill out the Application Form for the Special Fund of Shanghai Municipality for Encouraging the Development of Regional Headquarters of Multinational Companies (in quintuplicate), submit relevant application materials and apply to the competent commerce department of its local district (county). The said competent commerce department shall, in conjunction with the finance bureau of the same district (county), conduct joint preliminary examination of the application materials submitted by the applicant. The Shanghai Municipal Commission of Commerce shall thereafter review the preliminary examination materials submitted in conjunction with the Shanghai Municipal Finance Bureau, and shall, where necessary, consult other relevant departments before issuing final review opinions. Where the application is approved, the finance bureau of the relevant district (county) shall disburse funds under relevant provisions on centralized payment by the State Treasury. Where the application is not approved, the Shanghai Municipal Commission of Commerce shall explain the reasons to the applicant.

第六条 (申报与审核)

申请专项资金的跨国公司地区总部,应根据本办法相关规定,填列《上海市鼓励跨国公司地区总部发展专项资金申请表》(一式五份),提交有关申请资料,并向所属区(县)商务主管部门提出申请。区(县)商务主管部门会同区(县)财政局共同对申请单位的申报材料进行初审,市商务委会同市财政局共同对申报的初审材料进行复审,必要时会商其他相关部门,并提出最终评审意见。予以同意的,由区(县)财政局根据国库集中支付的有关规定办理资金拨付。不予同意的,由市商务委说明原因。

Article 7 (Disbursement of funds)

Finance bureaus at the district (county) level shall, according to final review opinions and relevant provisions on centralized payment by the State Treasury, disburse establishment subsidies, office leasing subsidies, rewards, subsidies for enhancing capacity levels and equity integration subsidies on an annual basis. The portion of 40% of the establishment subsidies, rewards, subsidies for enhancing capacity levels and equity integration subsidies, which shall be borne by the municipal finance department, shall be returned to the finance departments at the district (county) level after year-end settlement of financial resources between the municipal finance department and finance bureaus at the district (county) level.

第七条 (资金拨付)

区(县)财政局根据最终评审意见及国库集中支付的有关规定,按年拨付开办资助、租房资助、奖励、提升能级资助和整合股权资助的补贴资金。开办资助、奖励、提升能级资助和整合股权资助的补贴资金中应由市级财政负担的40%部分,年终由市财政通过市与区(县)财力结算后,归还区(县)财政。

Article 8 (Supervision over fund use)

All applicants shall be responsible for the truthfulness and legality of the application materials. Users of the Regional Headquarters Development Special Fund shall strictly abide by relevant laws, regulations and financial and accounting systems of the State, earmark the Regional Headquarters Development Special Fund for dedicated purposes, and refrain from defrauding, intercepting or misappropriating the funds.

The Shanghai Municipal Finance Bureau shall, in conjunction with the Shanghai Municipal Commission of Commerce, conduct supervision and inspection over the use of the Regional Headquarters Development Special Fund in accordance with relevant provisions.

Entities in violation of these Measures shall have their funds recovered in full amount by the Shanghai Municipal Finance Bureau or the finance bureaus of the relevant districts (counties), and shall be dealt with in accordance with the Regulations on Punishments and Sanctions against Finance-related Illegalities (Order No. 427 of the State Council). Under grave circumstances or in the event of violations of State laws, relevant persons or entities shall be held liable in accordance with the law.

第八条 (使用监督)

各申报单位应对申报材料的真实性和合法性负责。专项资金使用单位应严格遵守国家有关法律法规和财会制度,专款专用,严禁骗取、截留或挪用资金。

市财政局会同市商务委按照有关规定,对地区总部发展专项资金的使用情况进行监督和检查。

对违反本管理办法的单位,市财政局、区(县)财政局将全额收回资金,并按《财政违法行为处罚处分条例》(国务院令第427号)予以处理;情节严重或触犯国家法律的,依法追究相关人员或单位的责任。

Article 9 (Supplementary provisions)

(1) These Measures shall be interpreted by the Shanghai Municipal Finance Bureau in conjunction with the Shanghai Municipal Commission of Commerce.

(2) These Measures shall come into effect on the date of promulgation on a trial basis.

Application Form for the Special Fund of Shanghai Municipality for Encouraging the Development of Regional Headquarters of Multinational Companies

Sections to be completed by the applying enterprise

Name of the applying enterprise:

Nature of the headquarters status: □ investment □ management

Address of the applying enterprise:

Date of registration:

Bank of deposit:

Bank account number:

Legal representative:

Contact person:

Contact telephone:

Fax number:

*Establishment subsidies