中英双语-财政部关于国有股减持收入缴库及中央财政与全国社会保障基金之间资金往来管理的通知(可下载)

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Notice of the Ministry of Finance on Turning in Income from Sale of State-owned Shares to the Treasury and Management of Funds Intercourse between Central Finance and National Social Security Funds

财政部关于国有股减持收入缴库及中央财政与全国社会保障基金之间资金往来管理的通知

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Yu [2001] No. 271

Promulgating Date: 06/20/2001

Effective Date: 01/01/2001

Revision History: This document has been declared repealed pursuant to the Decision of the Ministry of Finance on Announcing the Catalog of Regulations and Normative Documents on Finance to be Repealed or Ineffective (Batch Ⅸ) promulgated on March 30, 2006.

颁布机关: 财政部

文      号: 财预[2001]271号

颁布时间: 06/20/2001

实施时间: 01/01/2001

修订记录: 根据2006年3月30日财政部发布的《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(第九批)的决定》,此文件被宣布废止。

 

National Social Security Fund Council, Financial Supervision Commissioner's Office of the Ministry of Finance Stationed in All Provinces, Autonomous Regions, Municipalities Directly under the Central People's Government, and Municipalities Separately Listing on the State Planning, Financial Departments (Bureaus) of All Provinces, Autonomous Regions, Municipalities Directly under the Central People's Government, and Municipalities Separately Listing on the State Planning:

The Central Committee of Chinese Communist Party and the State Council have decided to establish national social security funds which shall originate from funds allocated by the central finance, income form sales of state-owned shares, and funds raised by other means. In order to guarantee timely payment of income from sale of state-owned shares with full amount, and to streamline the administration of fund intercourse between central finance and national social security funds, we hereby notify the relevant issues as follows according to the Interim Measures on the Administration of Raising Social Security Funds by Selling State-owned Shares:

    全国社会保障基金理事会,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处,各省、自治区、直辖市、计划单列市财政厅(局):

    党中央、国务院决定,建立全国社会保障基金,基金来源于中央财政拨入资金、国有股减持收入以及其他形式筹集的资金。为保证国有股减持收入及时足额缴库,规范中央财政与全国社会保障基金之间资金往来管理,根据国务院发布的《减持国有股筹集社会保障资金管理暂行办法》有关规定,现就有关事项通知如下:

I. Payment of income from sales of state-owned shares into the treasury

The classification (code: 4092) "Income from sales of state-owned shares" at the paragraph level shall be added under the category of "Yield of operation of State-owned assets" for general budgetary income in Year 2001. This classification shall be specialized for central income. The payable income from sales of state-owned shares shall be turned in by the main underwriter to the central treasury within two days from acquiring such income through this classification by using general payment statement.

       一、关于国有股减持收入的缴库在2001年一般预算收入“国有资产经营收益”类下增设“国有股减持收入”款级科目(科目编码“4092”),此科目为中央收入专用科目。国有股减持收入由主承销机构在取得收入2日内负责将应缴收入通过该科目,使用一般缴款书上缴中央国库。

II. About funds allocated by central finance to national social security funds

The classification (code: 1905) "Supplementary expenses of national social security funds" at the paragraph level shall be added under the category of "Expenses of social security subsidies " for general budgetary income in Year 2001, and the classification (code: 190501) of "Using income for sales of state-owned shares to supplement funds expenses" at the item level and the classification (code: 190502) of "Using other financial funds to supplement funds expenses" at the item level shall be set under the "paragraph". The aforesaid two classifications at the item level shall be classifications specialized for central expenses. The former reflects supplementary expenses for national social security funds arranged by income for sales of state-owned shares, and the latter reflects supplementary expenses for national social security funds arranged by budget at the beginning of a fiscal year, over-collection in the course of execution, and other financial funds. The provisions of the Cai Yu [2000] No. 388 Document on adding the classification of "Expenses on subsidies for social security funds" shall be deleted.

The aforesaid provisions shall take effect as of 1st January 2001. Income from sales of state-owned shares that have been paid into the treasury and allocated complementary expenses for national social security funds before the issuance of this Notice shall be adjusted in accordance with the new classifications.

       二、关于中央财政向全国社会保障基金拨付资金在2001年一般预算支出“社会保障补助支出”类下增设“补充全国社会保障基金支出”款级科目(科目编码“1905”),“款”下设“用国有股减持收入补充基金支出”项级科目(科目编码“190501”)和“用其它财政资金补充基金支出”项级科目(科目编码“190502”)。以上两个项级科目均为中央支出专用科目,前者反映用国有股减持收入安排的补充全国社会保障基金的支出,后者反映通过年初预算、执行中超收以及其他财政资金安排的补充全国社会保障基金的支出。取消财预〔2000〕388号文件中有关增设“对社会保障基金的补贴支出”科目的规定。

    以上规定自2001年1月1日起施行,对在本通知发布之前已经入库的国有股减持收入和拨付的补充全国社会保障基金的支出,按新科目作相应调整。

 

 

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