Notice of the People's Government of Shanghai Municipality on the Endorsement of the "Trial Measures for the Administration of the Collection of Revenue from the Operation of State-owned Capital of Enterprises in Shanghai Municipality" Formulated by the Municipal Finance Bureau and the Municipal State-Owned Assets Supervision and Administration Commission

上海市人民政府关于批转市财政局、市国资委制订的《上海市企业国有资本经营收益收缴管理试行办法》的通知

 

Promulgating Institution: People's Government of Shanghai Municipality

Document Number: Hu Fu fa [2010] No. 33

Promulgating Date: 09/20/2010

Effective Date: 09/20/2010

颁布机关: 上海市人民政府

文      号: 沪府发[2010]33号

颁布时间: 09/20/2010

实施时间: 09/20/2010

 

To the people's governments of all the districts and counties and all the commissions, offices and bureaus under the municipal government,

The municipal government agrees to the Trial Measures for the Administration of the Collection of Revenue from the Operation of State-owned Capital of Enterprises in Shanghai Municipality formulated by the Municipal Finance Bureau and the Municipal State-Owned Assets Supervision and Administration Commission, which are hereby forwarded to you for conscientious implementation. At the same time, the Notice of the People's Government of Shanghai Municipality on the Endorsement of the "Trial Measures for the Administration of the Collection of Revenue from State-owned Assets in Shanghai Municipality" formulated by the Municipal State-Owned Assets Supervision and Administration Commission (Hu Fu Fa [2005] No.33) shall be repealed.

People's Government of Shanghai Municipality

September 20, 2010

    各区、县人民政府，市政府各委、办、局:

    市政府同意市财政局、市国资委制订的《上海市企业国有资本经营收益收缴管理试行办法》，现转发给你们，请认真按照执行。《上海市人民政府关于批转市国资委制订的〈上海市国有资产收益收缴管理试行办法〉的通知》（沪府发〔2005〕33号）同时废止。

    上海市人民政府

    二○一○年九月二十日

Trial Measures for the Administration of the Collection of Revenue from the Operation of State-owned Capital of Enterprises in Shanghai Municipality

    上海市企业国有资本经营收益收缴管理试行办法

Chapter 1   General Provisions

    第一章  总则

  Article 1   In order to establish a sound operation budget system for State-owned capital, regulate the allocation relationship between the State and enterprises and strengthen the administration of the collection of revenue from the operation of State-owned capital, these Measures are formulated in accordance with the provisions of the relevant laws, regulations and documents, such as the Budget Law of the People's Republic of China, the Law of the People's Republic of China on State-owned Assets of Enterprises and the Opinions of the State Council on the Trial Implementation of the State-Owned Capital Budget and based on the actual situations of the municipality.

       第一条  为建立健全国有资本经营预算制度,规范国家与企业的分配关系,加强本市国有资本经营收益收缴管理,依据《中华人民共和国预算法》、《中华人民共和国企业国有资产法》、《国务院关于试行国有资本经营预算的意见》等有关法律、法规和文件的规定,结合本市实际,制定本办法。

  Article 2   These Measures shall apply to the administration of the collection of revenue from the operation of the State-owned capital of enterprises with capital contribution from and supervised by the municipal State-Owned assets supervision and administration commission, enterprises with capital contribution from and supervised under the entrustment of the municipal State-Owned assets supervision and administration commission and enterprises or entities other than the above two types of enterprises and directly administered by the municipal government and its department or agency (hereinafter referred to as the "enterprises").

       第二条  市国资委出资并监管的企业、由市国资委出资并委托监管的企业以及上述两类企业以外的由市政府及其部门或机构直接管理的其他企业、单位(以下统称“企业”),其国有资本经营收益收缴管理,均适用本办法。

  Article 3   For the purposes of these Measures, the revenue from the operation of State-owned capital of enterprises mainly includes:

(1) Profit payable, which means the profit that shall be handed over to the State by the wholly State-owned enterprises in accordance with the provisions.

(2) Dividends from State-owned shares, which means the dividend income from the State-owned equity (shares) of enterprises in which the State has a controlling or partial stake.

(3) Income from the transfer of State-owned property right (equity), which means the net income from the transfer of State-owned property right, equity (shares). 

(4) Enterprise liquidation income, which means liquidation income (net of liquidation expense) of wholly State-owned enterprises and the enterprise liquidation income (net of liquidation expense) allocated according to the ratio of State-owned equity (shares) of enterprises in which the State has a controlling or partial stake.

(5) Other revenue from the operation of State-owned capital.

       第三条  本办法所称企业国有资本经营收益,主要包括:

    (一)应交利润,即国有独资企业按照规定应当上交国家的利润。

    (二)国有股股利、股息,即国有控股、参股企业国有股权(股份)获得的股利、股息收入。

    (三)国有产(股)权转让收入,即转让国有产权、股权(股份)获得的净收入。

    (四)企业清算收入,即国有独资企业清算收入(扣除清算费用),按国有控股、参股企业国有股权(股份)比例应分得的企业清算收入(扣除清算费用)。

    (五)其他国有资本经营收益。

  Article 4   The revenue from the operation of State-owned capital of enterprises shall be collected by the municipal finance bureau. Departments or entities that perform the function of State-owned assets supervision and administration such as the municipal State-Owned assets supervision and administration commission are responsible for organizing and supervising the handing over of revenue from the operation of State-owned capital by enterprises.

       第四条  企业国有资本经营收益,由市财政局负责收取。市国资委等负有国资监管职能的部门、单位负责组织监管企业上缴国有资本经营收益。

  Article 5   Revenue from the operation of State-owned capital of enterprises shall be handed over directly to the municipal finance in accordance with the provisions and subject to the administration of budgeted revenue from the operation of State-owned capital at the municipal level.

       第五条  企业国有资本经营收益应当按照规定直接上缴市财政，纳入市本级国有资本经营预算收入管理。

Chapter 2   Declaration and Verification of Revenue from the Operation of State-Owned Capital of Enterprises

    第二章  企业国有资本经营收益的申报与核定

  Article 6   The revenue from the operation of State-owned capital that is handed over by the enterprises shall be declared in accordance with the provisions. The declaration form for the revenue from the operation of State-owned capital of enterprises shall be completed truthfully. The specific declaration time and requirements are as follows:

(1) The profit payable shall be declared by the enterprise once within five months after the end of the year. If the wholly State-owned enterprise owns a wholly-owned company or a holding subsidiary, the parent company shall declare on the basis of net profit attributable to the owners of the parent company as reflected in the annual combined financial statement and shall submit materials such as the statement of the final accounts and audit report.

(2) The dividends from State-owned shares shall be declared truthfully by the enterprises in which the State has a controlling or partial stake, with the resolution documents of the shareholders' meeting and the general meeting of shareholders attached within 30 working days from the voting date of the general meeting of shareholders (shareholders' meeting) and similar power organization.

(3) Income from the transfer of State-owned property right shall be declared truthfully by the institution authorized by the enterprise or the department or entity that performs the function of State-owned assets supervision and administration such as the municipal State-Owned assets supervision and administration commission, with the property right transfer contract and asset appraisal report attached within 30 working days after the execution of the contract on the transfer of property right.

(4) Enterprise liquidation income shall be truthfully declared by the liquidation team or the manager, with the enterprise liquidation report and audit report issued by the certified public accountant attached within 30 working days after the proposal for the allocation of the remaining property is prepared by the liquidation team or manager.

(5) Other revenue from the operation of State-owned capital shall be declared by the relevant enterprises, with the materials about the economic matters that occurred and the amount confirmed attached within 30 working days after the confirmation of the revenue.

       第六条  企业上缴国有资本经营收益应当按照规定申报,如实填写企业国有资本经营收益申报表。具体申报时间及要求如下:

    (一)应交利润,由企业在年度终了后5个月内一次申报。国有独资企业拥有全资公司或者控股子公司、子企业的,应当由母公司以年度合并财务报表反映的归属于母公司所有者的净利润为基础申报,并附送决算报表、审计报告等材料。

    (二)国有股股利、股息,在股东大会(股东会)及其类似权利机构表决日后30个工作日内,由国有控股、参股公司据实申报,并附送股东会、股东大会的决议文件。

    (三)国有产权转让收入,在签订产权转让合同后30个工作日内,由企业或者市国资委等负有国资监管职能的部门、单位授权的机构据实申报,并附送产权转让合同和资产评估报告。

    (四)企业清算收入,在清算组或者管理人编制剩余财产分配方案后30个工作日内,由清算组或者管理人据实申报,并附送企业清算报告和注册会计师出具的审计报告。

    (五)其他国有资本经营收益,在收益确定后30个工作日内,由相关企业申报,并附送有关经济事项发生和金额确认的资料。

  Article 7   The annual proposal about the enterprises that will have their revenue from the operation of State-owned capital collected shall be put forward by the municipal finance bureau in conjunction with the municipal State-Owned assets supervision and administration commission and submitted to the municipal government for approval and determination.

       第七条  每年度纳入国有资本经营收益收缴范围的企业,由市财政局会同市国资委提出方案,报市政府批准确定。

  Article 8   A wholly State-owned company (enterprise) shall hand over its net profit based on a certain ratio. The specific ratio of net profit to be handed over shall be recommended by the municipal finance bureau in conjunction with the municipal State-Owned assets supervision and administration commission after taking into account factors such as major project investment throughout the municipality, the bearing capability and development of the enterprise and shall be reported to the municipal government for determination.

       第八条  国有独资公司(企业)按照一定的比例上缴净利润。具体上缴比例,由市财政局会同市国资委,在综合考虑全市重大项目投入、企业承受能力和自身发展等因素的基础上,报市政府确定。

  Article 9   The dividends payable by the enterprises in which the State has a controlling or partial stake to the investors of such State-owned enterprises shall be determined by the profit distribution plan passed by the shareholders' meeting or the general meeting of shareholders and shall be handed over in full.

Enterprises in which the State has a controlling or partial stake shall distribute the annual net profit in accordance with the law. If such profit is not distributed in that year, the reasons and basis for non-distribution shall be explained and the resolution of the shareholders' meeting or general meeting of shareholders shall be issued.

       第九条  国有控股、参股公司应付国有投资者的股利、股息,按照股东会或者股东大会决议通过的利润分配方案执行,并实行全额上缴。

    国有控股、参股公司应当依法分配年度净利润。当年不予分配的,应当说明暂不分配的理由和依据,并出具股东会或者股东大会的决议。

  Article 10   Income from the transfer of State-owned property right, enterprise liquidation income and other revenue from the operation of State-owned capital shall be handed over in full.

       第十条  国有产权转让收入、企业清算收入和其他国有资本经营收益实行全额上缴。

  Article 11   The revenue from the operation of State-owned capital handed over by the enterprises shall be determined according to the following different situations:

(1) Profit payable shall be determined based on the net profit attributable to the owners of the parent company as reflected in the annual combined financial statement of the enterprise audited by the certified public accountant and the stipulated handover ratio. The annual net profit that is used for calculating the profit to be handed over by the enterprise may be deducted against the amount of unrecovered loss of the previous years and allocated to the statutory reserve.

(2) The full amount of dividends from State-owned shares shall be determined by the profit distribution resolution of the enterprise in which the State has a controlling or partial stake.

(3) The full amount of income from the transfer of State-owned property right shall be determined according to the materials such as the agreement on the transfer of the property right of the enterprise and the asset appraisal report and based on the income from the transfer of property right and equity after the deduction of relevant cost and fees.

If there are other provisions of the State governing the proceeds from the transfer of the State-owned equity of enterprises listed domestically and abroad, those provisions shall prevail.

(4) The full amount of the enterprise liquidation income shall be determined based on the liquidation report submitted by the liquidation team or the manager and the net revenue from the liquidation of enterprise distributed according to the ratio of the State-owned equity of the enterprise held.

(5) Other revenue from the operation of State-owned capital shall be determined by the municipal finance bureau in conjunction with the department or entity that performs the function of State-owned assets supervision and administration such as the municipal State-Owned assets supervision and administration commission according to the financial and accounting materials about the economic behavior.

       第十一条  企业上交国有资本经营收益,区别以下不同情况核定:

    (一)应交利润,根据经注册会计师审计的企业年度合并财务报表反映的归属于母公司所有者的净利润和规定的上缴比例计算核定。计算企业应交利润的年度净利润,可以抵扣以前年度未弥补亏损和提取法定公积金。

    (二)国有股股利、股息,根据国有控股、参股公司关于利润分配的决议全额核定。

    (三)国有产权转让收入,根据企业产权转让协议和资产评估报告等资料,并按照产权、股权转让收入,扣除相关成本、费用后全额核定。

    国家对转让境内外上市企业国有股权所得收益另有规定的,从其规定。

    (四)企业清算收入,根据清算组或者管理人提交的清算报告,按照持有的企业国有股权比例应分得的企业清算净收益全额核定。

    (五)其他国有资本经营收益,由市财政局会同市国资委等负有国资监管职能的部门、单位根据有关经济行为的财务会计资料据实核定。

  Article 12   An enterprise that needs to reduce the profit payable or be exempted from handing over the profit after making major adjustment in compliance with the policy of the State or incurring heavy loss due to force majeure such as serious natural disaster shall file its application to the municipal finance bureau and the department or entity that performs the function of State-owned assets supervision and administration such as the municipal State-Owned assets supervision and administration commission. Such reduction or exemption shall be implemented upon the approval of the municipal government after the municipal finance bureau consults with the municipal State-Owned assets supervision and administration commission and reports the application to the municipal government. The enterprise shall directly increase the State capital or State-owned capital reserve using the reduced or exempted amount of profit that should be handed over.

       第十二条  企业根据国家政策进行重大调整，或者由于遭受重大自然灾害等不可抗力因素造成巨大损失，需要减免应交利润的，应当向市财政局，并同时向市国资委等负有国资监管职能的部门、单位提出申请，由市财政局商市国资委并报经市政府批准后执行。企业应当将减免的应交利润直接转增国家资本或者国有资本公积。

Chapter 3   Handing Over of Revenue from the Operation of State-Owned Capital of Enterprises

    第三章  企业国有资本经营收益的上交

  Article 13   The revenue from the operation of State-owned capital of enterprises shall be handed over according to the following procedures:

(1) The enterprise shall submit the declaration form and relevant materials to the municipal finance bureau and the department or entity that performs the function of State-owned assets supervision and administration such as the municipal State-Owned assets supervision and administration commission within the stipulated period.

(2) After receiving the declaration form and relevant materials about the revenue from the operation of State-owned capital submitted by the enterprise, the said department or entity shall put forward and submit the examination opinions to the municipal finance bureau for review within 15 working days.

(3) After receiving the examination opinions of the department or entity that performs the function of State-owned assets supervision and administration such as the municipal State-Owned assets supervision and administration commission, the municipal finance bureau shall put forward the review opinions and inform the said department or entity of such opinions in a letter within 15 working days.

(4) The said department or entity shall, based on the examination result of the municipal finance bureau, issue the notice on the handing over of revenue from the operation of State-owned capital to the enterprise it supervise or its subordinate enterprise, and the municipal finance bureau shall issue the "General Notice for Payment of Non-tax Income in Shanghai Municipality" to the enterprise.

(5) The enterprise shall, based on the notice on the handing over of revenue from the operation of State-owned capital issued by the said department or entity and the "General Notice for Payment of Non-tax Income in Shanghai Municipality" issued by the municipal finance bureau, go through the formalities for the handing over of revenue from the operation of State-owned capital to the treasury through the bank in which the account is opened within 10 working days.

The copy of the materials submitted by the enterprise with capital contribution from and supervised under the entrustment of the municipal State-Owned assets supervision and administration commission, examination opinions of the relevant regulatory department or entity and the review opinions of the municipal finance bureau shall be sent to the municipal State-Owned assets supervision and administration commission at the same time.

       第十三条  企业国有资本经营收益上交,按照以下程序执行:

    (一)企业应当在规定时间内,向市财政局和市国资委等负有国资监管职能的部门、单位报送申报表及相关材料。

    (二)市国资委等负有国资监管职能的部门、单位在收到企业上报的国有资本经营收益申报表及相关材料后,应当在15个工作日提出审核意见,报送市财政局复核。

    (三)市财政局在收到市国资委等负有国资监管职能的部门、单位的审核意见后,应当在15个工作日内提出复核意见,函告市国资委等负有国资监管职能的部门、单位。

    (四)市国资委等负有国资监管职能的部门、单位根据市财政局的审核结果,向所监管或所属企业下达国有资本经营收益上交通知书,市财政局向企业开具“上海市非税收入一般缴款书”。

    (五)企业根据市国资委等负有国资监管职能的部门、单位下达的国有资本经营收益上交通知书和市财政局开具的“上海市非税收入一般缴款书”,在10个工作日内,通过开户银行办理国有资本经营收益缴库手续。

    属于市国资委出资并委托监管的,相关企业的上报材料,相关监管部门、单位的审核意见,以及市财政局的复核意见同时抄送市国资委。

  Article 14   If an enterprise does not hand over the revenue from the operation of State-owned capital, the municipal finance bureau and the department or entity that performs the function of State-owned assets supervision and administration such as the municipal State-Owned assets supervision and administration commission shall investigate the reasons and adopt measures to urge the enterprise to hand over the revenue.

       第十四条  对企业欠交国有资本经营收益的情况,市财政局和市国资委等负有国资监管职能的部门、单位应当查明原因,采取措施予以催缴。

  Article 15   The reduction of the revenue from the operation of State-owned capital to be handed over and the exemption from or delay in handing over such revenue shall be handled in accordance with the relevant laws and regulations and the relevant provisions of the municipal government. Any entity and individual shall not decide on the reduction of the revenue from the operation of State-owned capital to be handed over and the exemption from or delay in handing over such revenue without authorization. Enterprises or entities that should hand over revenue from the operation of State-owned capital in accordance with these Measures but delay the handing over such revenue or hold back such revenue shall be handled in accordance with the relevant provisions of the State.

       第十五条  各项国有资本经营收益的减收、免收或者缓收，必须按照有关法律、法规以及市政府的有关规定办理，任何单位和个人不得擅自决定减收、免收或者缓收国有资本经营收益。按照本办法应当上缴国有资本经营收益的企业、单位，有拖欠、截留国有资本经营收益行为的，按照国家有关规定处理。

Chapter 4   Supplementary Provisions

    第四章  附则

  Article 16   The administration of the collection of revenue from the operation of State-owned capital of the districts and counties may be implemented by reference to these Measures.

       第十六条  区县国有资本经营收益收缴管理,可参照本办法执行。

  Article 17   These Measures shall be interpreted by the municipal finance bureau and the municipal State-owned assets supervision and administration commission.

       第十七条  本办法由市财政局、市国资委负责解释。

  Article 18   These Measures shall come into force on the date of printing and distribution. In case of inconsistency between the previous provisions and these Measures, these Measures shall prevail.

       第十八条  本办法自印发之日起施行，此前有关规定与本办法规定不一致的，以本办法规定为准。

Appendix: 1. Declaration Form of Revenue from the Operation of State-owned Capital of Enterprises (Profit Payable) (Omission)

2. Declaration Form of Revenue from the Operation of State-owned Capital of Enterprises (Dividends from State-Owned Shares) (Omission)

3. Declaration Form of Revenue from the Operation of State-owned Capital of Enterprises (Income from the Transfer of State-Owned Property Right) (Omission)

4. Declaration Form of Revenue from the Operation of State-owned Capital of Enterprises (Enterprise Liquidation Income) (Omission)

Finance Bureau of Shanghai Municipality

State-Owned Assets Supervision and Administration Commission of Shanghai Municipality

August 18, 2010

    附件:1.企业国有资本经营收益（应交利润）申报表

    2.企业国有资本经营收益（国有股股息、股利）申报表

    3.企业国有资本经营收益（国有产权转让收入）申报表

    4.企业国有资本经营收益（企业清算收入）申报表

    上海市财政局

    上海市国有资产监督管理委员会

    二○一○年八月十八日