Notice of the Ministry of Finance and the Ministry of Commerce on the Relevant Issues Concerning Policies for the Special Funds for Supporting Foreign Economic and Technical Cooperation

财政部、商务部关于对外经济技术合作专项资金支持政策有关问题的通知

 

Promulgating Institution: Ministry of Finance; Ministry of Commerce

Promulgating Date: 05/08/2006

Effective Date: 05/08/2006

Revision History: This document has been declared repealed pursuant to the Decision of the Ministry of Finance on Announcing the Catalog of Regulations and Normative Documents on Finance to be Repealed or Ineffective (Batch Ⅺ) promulgated on February 21, 2011.

颁布机关: 财政部; 商务部

文      号: 财企[2006]124号

颁布时间: 05/08/2006

实施时间: 05/08/2006

修订记录: 根据2011年2月21日发布的《财政部关于公布废止和失效的财政规章和规范性文件目录（第十一批）的决定》，此文件被宣布废止。

 

To the financial departments (bureaus) and departments in-charge of commerce of all provinces, autonomous regions, municipalities directly under the Central Government, specially designated cities in the State plan, financial bureau and commercial bureau of Xinjiang Production and Construction Corps, economic and commercial institutions stationed in other countries, and enterprises administered by the Central Government:

In order to support and encourage enterprises with certain conditions to carry out foreign economic and technical cooperation and implement the relevant spirit of the "Notice of the Ministry of Financeand the Ministry of Commerce on Printing and Distributing the Measures for the Administration of Special Funds for Foreign Economic and Technical Cooperation"(Cai Qi [2005] No. 255, hereinafter referred to as the "Measures"), the central finance department supports foreign economic and technical cooperation of Chinese enterprises, including overseas investment, overseas cooperation in agriculture, forestry, and fishing, contracted projects in other countries, foreign labor cooperation, high-and-new technology development platform in other countries, and overseas-oriented design consultancy. The relevant matters are notified as follows:

    各省、自治区、直辖市、计划单列市财政厅(局)、商务主管部门,新疆生产建设兵团财务局、商务局,各驻外经济商务机构,各中央管理企业:

    为支持和鼓励有条件的企业开展对外经济技术合作业务,落实《财政部、商务部关于印发<对外经济技术合作专项资金管理办法>的通知》(财企[2005]255号,以下简称《办法》)的有关精神,中央财政对我国企业从事境外投资,境外农、林和渔业合作,对外承包工程,对外劳务合作,境外高新技术研发平台,对外设计咨询等对外经济技术合作业务予以支持。现将有关事项通知如下:

1. For the purposes of these Measures, foreign economic and technical cooperation shall include:

(1) Overseas investment shall mean economic activities, by Chinese enterprises, of establishing enterprises in other countries or obtaining such rights and interests as ownership, management right, or product controlling right of existing enterprises by means of new incorporation (solely-invested, equity joint venture, and cooperative joint venture, etc.), acquisition, merger, equity participation, capital injection, and equity swap, etc.

(2) Overseas agriculture cooperation shall mean business operation activities in other countries, carried out by Chinese enterprises, of crop and cash crop planting, animal-raising, agricultural product processing and sales, etc., through establishing enterprises, purchasing or leasing land, etc.; Overseas forestry cooperation shall mean business operation activities in other countries, carried out by Chinese enterprises, of forest planting, felling, updating and wood processing, etc., by means of signing contracts (agreements), purchasing forest ownership or felling license, and launching enterprise, etc.; Overseas fishing cooperation shall mean business operation activities in other countries, carried out by Chinese enterprises, of fishing, aquatics breeding, processing, sales, and development of relevant industries, by means of signing contracts (agreements), purchasing fishing licenses, establishing enterprises and dispatching fishing boats, etc.

(3) Contracted projects in other countries shall refer to business operation activities carried out by Chinese enterprises in accordance with the international practices, including undertaking and implementing the design, construction, equipment and material procurement, installation and debugging, and engineering management of engineering construction projects in other countries.

(4) Foreign labor cooperation shall mean labor cooperation activities in other countries carried out by Chinese enterprises with business operation qualification for foreign labor cooperation, subject to approval by the Ministry of Commerce.

(5) High-and-new technology development platform in other countries shall mean research, development and experiment development institutions established or acquired by Chinese enterprises in other countries by vairous means, which engage in research and development activities, such as basic research, product application research, and high-tech research.

(6) Ovreseas-oriented design consultancy shall mean business operation activities carried out by Chinese enterprises in other countries, including terrain and landform mapping, geological resource investigation and exploration, construction region planning, engineering design, production technology, technical data and engineering technology consultancy, early-stage environmental protection evaluation of engineering projects, and early-stage feasibility study, research, and assessment, preparation of bidding mode of engineering financing plan, engineering supervision, technical guidance, project management, evaluation of operation and maintenance, post-project evaluation, facility management, and preparation of establishment scheme of overseas enterprises.

       一、《办法》所称对外经济技术合作业务具体包括的内容

    (一)境外投资是指我国企业通过新设(独资、合资、合作等)、收购、兼并、参股、注资、股权置换等方式在境外设立企业或取得既有企业所有权、管理权或产品支配权等权益的经济活动。

    (二)境外农业合作是指我国企业通过开办企业、购买或租赁土地等方式在境外开展的农作物与经济作物种植、畜牧养殖、农产品加工、销售等方面的经营活动;境外林业合作是指我国企业通过签订合同(协议)、购买林权或采伐许可证、兴办企业等方式在境外开展的林木种植、采伐、更新及木材加工等方面的经营活动;境外渔业合作是指我国企业通过签署合同(协议)、购买捕捞许可、开办企业、派出渔船等方式,在境外从事的渔业捕捞、养殖、加工、销售及相关产业的开发等方面的经营活动。

    (三)对外承包工程是指我国企业按照国际通行做法承揽、实施境外工程建设项目的设计、施工、设备材料采购、安装调试和工程管理等经营活动。

    (四)对外劳务合作是指经商务部核准具有对外劳务合作经营资格的我国企业在境外开展的劳务合作活动。

    (五)境外高新技术研发平台是指我国企业以各种方式在境外设立、购并的从事基础研究、产品应用研究和高科技研究等研发活动的研究开发和实验发展机构。

    (六)对外设计咨询是指我国企业在境外承担地形地貌测绘,地质资源普查与勘探,建设区域规划,工程设计、生产工艺、技术资料和工程技术咨询,工程项目的前期环保评估、可行性考察、研究和评估,工程融资方案招投标模式的制定,工程监理,技术指导,项目管理,运营维护评估,项目后评估,设施管理及境外企业建立方案的制定等经营活动。

2. Support by way of special funds for foreign economic and technical cooperation

(1) Direct subsidy

(a) Pre-project costs of enterprises for engaging in overseas investment, overseas agriculture, forestry, and fishing cooperation, contracted projects in other countries, foreign labor cooperation, high-and-new technology development platform in other countries and overseas-oriented design consultancy; and

(b) Operation costs of enterprises for engaging in foreign labor cooperation, high-and-new technology development platf3orm in other countries, and overseas-oriented design consultancy.

(2) Interest discount

Loan interest of enterprises for engaging in overseas investment and overseas agriculture, forestry, and fishing cooperation.

       二、对外经济技术合作专项资金的支持方式

    (一)直接补助。

    1.企业从事境外投资,境外农、林和渔业合作,对外承包工程,对外劳务合作,境外高新技术研发平台,对外设计咨询业务发生的前期费用;

    2.企业从事对外劳务合作,境外高新技术研发平台,对外设计咨询业务发生的运营费用。

    (二)贴息。

    企业从事境外投资及境外农、林和渔业合作业务发生的贷款利息。

3. Contents of special funds support for foreign economic and technical cooperation

(1) Direct subsidy

(a) Pre-project costs shall mean relevant expenses incurred for engaging in overseas investment, overseas agriculture, forestry, and fishing cooperation, high-and-new technology development platform in other countries, by a Chinese enterprise before it registers and purchases resource warrant in the country where the relevant project is located or before it concludes any contracts (agreements) for contracted projects such as overseas-oriented design consultancy, and foreign labor cooperation projects, in other countries, for the purpose of winning that project. Such expenses shall include legal, technical, and commercial consultancy fees, and other service fees for engaging a third party, survey and investigation fee, fees for preparation of feasibility study report on the project, fees for purchasing normative documents, bidding documents and other materials, and translation fees for normative documents and bidding documents, etc.

(b) Operation costs shall include:

(i) Foreign labor cooperation.

Fees for leasing and purchasing workplace for overseas enterprises (institutions).

(ii) Hi-tech development platform in other countries.

Fees for leasing and purchasing workplace for overseas enterprises (institutions);

Fees for leasing and purchasing overseas laboratories and experimental devices;

Charges for collection of information and data of overseas hi-technology.

(iii) Overseas-oriented design consultancy.

Fees for leasing and purchasing workplace for overseas enterprises (institutions);

Fees for leasing and purchasing devices necessary for carrying out design and consultancy services;

Charges for collection of information and data of overseas design software, etc.

(iv) Cost for handling emergencies in other countries.

It shall include passport, visa, and international travel expenses of staff of relevant enterprises handling emergencies in other countries and expenses for temporary overseas travelling (such as accommodation, meal, sundry charges, and other expenses in other countries).

Emergencies in other countries shall mean emergent matters that personal security of personnel engaging in overseas investment, overseas agriculture, forestry and fishing cooperation, contracted projects in other countries, foreign labor cooperation, high-and-new technology development platform in other countries, and overseas-oriented design consultancy is endagered, or injury or death caused due to force majeure, such as terrorism, war, political turbulence, or natural disasters.

(2) Bank loan with interest discount shall mean a mid- and long-term loan of more than one year (including one year) that Chinese enterprises obtain from domestic banks for overseas investment, overseas agriculture, forestry and fishing cooperation, and is used for project construction and operations.

       三、对外经济技术合作专项资金的支持内容

    (一)直接补助。

    1.前期费用是指我国企业为从事境外投资、境外农、林和渔业合作、境外高新技术研发平台业务,在项目所在国注册(登记)、购买资源权证之前,或对外承包工程、对外设计咨询和对外劳务合作项目签订合同(协议)之前,为获得项目而发生的相关费用,包括聘请第三方的法律、技术及商务咨询服务费,勘测、调查费,项目可行性研究报告编制费,购买规范性文件和标书等资料费,规范性文件和标书的翻译费用等。

    2.运营费用包括:

    (1)对外劳务合作。

    ——境外企业(机构)办公场所租赁、购置费。

    (2)境外高新技术研发平台。

    ——境外企业(机构)办公场所租赁、购置费;

    ——境外实验室、实验设备等租赁、购置费;

    ——境外高新技术信息资料收集费。

    (3)对外设计咨询。

    ——境外企业(机构)办公场所租赁、购置费;

    ——开展设计咨询业务所必需的设备租赁、购置费;

    ——境外设计软件等信息资料收集费。

    (4)境外突发事件处理费。

    包括相关企业赴境外处理突发事件工作人员的护照、签证、国际旅费和临时出国费用(包括住宿、伙食、公杂和出国人员国外零用费)。

    境外突发事件指从事境外投资,境外农、林和渔业合作,对外承包工程,对外劳务合作,境外高新技术研发平台,对外设计咨询业务的企业派出的人员因恐怖、战争、政局动荡、自然灾害等不可抗力因素造成的人身安全受到威胁、发生伤亡等紧急事件。

    (二)给予贴息的银行贷款是指我国企业从事境外投资及境外农、林和渔业合作业务而从境内银行取得,用于项目建设及运营的一年以上(含一年)的中长期贷款。

4. Scope of support by special funds for foreign economic and technical cooperation

(1) With regard to direct subsidy support projects, time of registration or of conclusion of contracts shall be between 1 January 2003 and 31 December 2005;

(2) With regard to projects with loan interest discount support, the project contract and loan contract shall be effective between 1 January 2003 and 31 December 2005 with loan interest paid during that period.

       四、对外经济技术合作专项资金的支持范围

    (一)直接补助支持项目的注册(登记)或项目签约时间在2003年1月1日至2005年12月31日期间;

    (二)贴息支持的项目,在2003年1月1日至2005年12月31日期间项目合同及贷款合同有效,并在此期间支付的贷款利息。

5. Other conditions that the applicant enterprises shall meet, in addition to those specified in the Measures

(1) Enterprises conducting contracted projects in other countries, overseas-oriented design consultancy, and foreign labor cooperation shall have business qualification for contracted projects in other countries or foreign labor cooperation that is approved by the relevant commercial department;

(2) Statistics data shall be submitted in accordance with the provisions of the Foreign Direct Investment Statistics System and the Business Statistics System of Contracted Projects in Other Countries, Foreign Labor Cooperation, and Overseas-Oriented Design Consultancy of the Ministry of Commerce and the State Statistics Bureau; and

(3) They shall accept guidance from the relevant departments of the State and Economic and Commercial Department (Office) of Chinese Embassies and Consulates in other countries and coordinate with relevant chambers and associations.

       五、申请企业除应具备《办法》规定的条件外还应具备的条件

    (一)开展对外承包工程、对外设计咨询、对外劳务合作业务的企业应具有经商务部门核准的对外承包工程或对外劳务合作经营资格;

    (二)按照商务部、国家统计局《对外直接投资统计制度》和《对外承包工程、对外劳务合作、对外设计咨询业务统计制度》的规定报送统计资料;

    (三)接受国家有关部门、我驻外使(领)馆经商参处(室)的指导和有关商(协)会的协调。

6. The applicant projects shall satisfy the conditions specified in the Measures. Among those conditions, the accumulative contract value for the project of foreign labor cooperation in the country (region) within the same year shall not be less than USD500,000 (or foreign currency in equivalent amount) in principle.

       六、申请项目应符合《办法》中所规定的条件。其中,对外劳务合作项目当年在一国(地区)累计合同额原则上不低于50万美元(或等值货币)。

7. Other materials that shall be submitted for applying for special funds in addition to declaration materials specified in the Measures

(1) Photocopy of business license of the applicant enterprise;

(2) Photocopy of registration documents of overseas enterprises or duplicate of cooperation project contract;

(3) Enterprises applying for pre-project expenses must provide verification and approval documents of foreign exchange and certificate of fund remittance (verification and approval documents of foreign exchange and certificate of fund remittance may not be required if the enterprise carries out financing in the local area or the third country or the enterprise internally transfers capital from a third country, while the relevant vertificate must be provided), capital verification certificate from relevant institution in the country where the project is located. Enterprises that make investment with equipment and other physical items shall provide photocopy of customs declaration form, explanation of pre-project expenditures, payment voucher of pre-project expenses, bookkeeping voucher, and photocopy of the expense payment contract;

(4) Enterprises applying for operation expenses must provide explanation on operation cost expenditure, payment voucher of operation costs, bookkeeping voucher and photocopy of expense payment contract. Enterprises applying for emergency handling expenses in other countries must also provide written opinions for handling emergency in other countries requested by Chinese embassies and consulates or economic and commercial institutions in other countries, relevant government departments, or chambers (associations), and explanation for the emergency and the handling situation by the Chinese economic and commercial institutions in other countries (with list of staff handling emergency in other countries specified), and photocopies of passport and visa of the related staff;

(5) Enterprises applying for interest discount must provide basic descriptions of the project and list of interest payment for loans (refer to Annex 3 for details), duplicate of the bank loan contract, written explanation of the lending bank (including commencement and ending date of the loan, purpose, and amount, etc.), bank loans, interest payment and photocopy of settlement vouchers for loan repayment.

       七、申请专项资金除报送《办法》规定的申报材料外还应报送的材料

    (一)申请企业营业执照复印件;

    (二)境外企业注册文件复印件或合作项目合同副本;

    (三)申请前期费用企业须提供外汇核准文件和资金汇出证明(在当地或第三国融资、企业内部从第三国调动资金等方式的,可不提供外汇核准文件和资金汇出证明,但须提供相关证明)、项目所在国有关机构的验资证明、以设备等实物投资的须提供海关报关单复印件、前期费用支出情况说明、前期费用支付凭证、记帐凭证及费用支付合同复印件;

    (四)申请运营费用的企业须提供运营费用支出情况说明、运营费用支付凭证、记帐凭证及费用支付合同复印件。境外突发事件处理费用还须提供我驻外使领馆或经商机构、有关政府部门或商(协)会要求处理境外突发事件的书面意见、我驻外经商机构对突发事件及处理情况的说明(需列明赴境外处理突发事件工作人员名单)、相关工作人员护照、签证复印件;

    (五)申请贴息企业须提供项目基本情况及银行贷款付息一览表(详见附件3),银行贷款合同副本和贷款银行的书面说明(包括贷款的起止日期、用途、金额等),银行贷款、支付利息及归还贷款的结算凭证复印件。

8. Overseas investment in resources and foreign economic cooperation projects that have already obtained pre-project expense support from 2003 to 2005 and overseas investment and overseas agriculture, forestry, and fishing cooperation projects that have been granted interest discount by central finance departments shall not be granted with such support again.

       八、2003-2005年已经获得过前期费用支持的资源类境外投资和对外经济合作项目,以及已经获得过中央财政贴息的境外投资及境外农、林和渔业合作项目,不予重复支持。

9. Subsidization standard of international travel expenses and expenses for temporary overseas travelling for personnel handling emergencies in other countries shall not exceed what is specified in the Notice of the Ministry of Finance and the Ministry of Foreign Affairs on Printing and Distributing the Measures for the Administration of Expenditure Standards for Personel Travelling Abroad Temporarily (Cai Hang [2001] No. 73), and the exceeding part, if any, shall not be granted with support.

       九、赴境外处理突发事件人员的国际旅费和临时出国费用资助标准不超过《财政部、外交部关于印发<临时出国人员费用开支标准的管理办法>的通知》(财行[2001]73号)的规定,超出部分不予支持。

10. Project declaration and capital allocation procedure

(1) Local enterprises shall submit declaration materials to the provincial finance and commerce departments at the place of registration before 15 July 2006; the provincial finance and commerce departments shall carefully examine the application materials in accordance with the Measures and this Notice, and jointly report the qualified declaration materials to the Ministry of Finance and the Ministry of Commerce before 31 July 2006;

(2) Central enterprises shall submit the declaration materials to the Ministry of Finance and the Ministry of Commerce before 31 July 2006;

The Ministry of Finance shall allocate the funds to central enterprises in accordance with the relevant provisions of the State treasury management system; for local enterprises, the Ministry of Finance shall allocate the funds to local finance department first, and the local finance department shall allocate the funds to enterprises in accordance with the relevant regulations.

       十、项目申报及资金拨付程序

    (一)地方企业于2006年7月15日前将申请材料报送至注册地省级财政、商务部门,各地省级财政和商务部门应按照《办法》及本通知规定对申请材料进行认真审核,并于2006年7月31日前将符合条件的申请资料联合向财政部、商务部申报;

    (二)中央企业将申请材料于2006年7月31日前报送财政部、商务部;

    (三)中央企业由财政部根据财政国库管理制度有关规定将资金拨付到企业;地方企业由财政部将资金拨付地方财政部门,再由地方财政部门根据有关规定拨付到企业。

11. Enterprises shall fill in the income receipt of special funds (refer to Annex 4) within 15 working days upon receipt of the special funds and report to the Ministry of Finance and the Ministry of Commerce; Local enterprises shall also send a copy to the provincial departments in charge of finance and commerce.

       十一、企业于收到专项资金之日起15个工作日内填写专项资金收入回执(详见附件4),并报送至财政部、商务部,地方企业同时抄送所在地省级财政、商务主管部门。

12. The Ministry of Finance and the Ministry of Commerce shall be responsible for the interpretation of this Notice.

Annexes:

1. Enterprise declaration explanation (omitted)

2. Opinions from Economic and Commercial Counsellor's Department (Office) (omitted)

3. Basic descriptions of overseas investment and overseas agriculture, forestry, and fishing cooperation projects and list of interest payment for loans from 2003 to 2005 (omitted)

4. Income receipt of special funds (omitted)

Ministry of Finance of the People's Republic of China

Ministry of Commerce of the People's Republic of China

8 May 2006

       十二、本通知由财政部、商务部负责解释。

    附件:1.企业申报说明（略）

    2.驻经济商务参赞处（室）意见（略）

    3.境外投资及境外农、林和渔合作项目基本情况及2003年至2005年银行贷款付息一览表（略）

    4.专项资金收入回执（略）

 

中华人民共和国财政部

中华人民共和国商务部

二○○六年五月八日