Notice of the Ministry of Finance on the Percentages of Special Funds to Be Withdrawn by Public Institutions

财政部关于事业单位提取专用基金比例问题的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Jiao [2012] No.32

Promulgating Date: 04/23/2012

Effective Date: 04/01/2012

颁布机关: 财政部

文      号: 财教[2012]32号

颁布时间: 04/23/2012

实施时间: 04/01/2012

To relevant departments of the CPC Central Committee, ministries and commissions of and departments directly under the State Council, the General Office of the Standing Committee of the National People’s Congress, the General Office of the Chinese People’s Political Consultative Conference, the Supreme People’s Court, the Supreme People’s Procuratorate, relevant people’s organizations, finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan, and the Financial Bureau of the Xinjiang Production and Construction Corps,

With a view to enforcing the Finance Rules of Public Institutions (Order No. 68 of the Ministry of Finance), and strengthening the management over the special funds of public institutions, issues concerning the percentages of the staff welfare fund and the fund for repair and purchase of fixed assets to be withdrawn by public institutions are hereby notified as follows:

    党中央有关部门,国务院各部委、各直属机构,全国人大常委会办公厅,全国政协办公厅,高法院,高检院,有关人民团体,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局:

    为贯彻落实《事业单位财务规则》(财政部令第68号),加强事业单位专用基金管理,现将事业单位职工福利基金和修购基金的提取比例问题通知如下:

1. The withdrawal percentage of staff welfare fund of a public institution shall be determined within 40% of its annual balance of the non-fiscal fund. In the event of other contradicting national regulations, such regulations shall prevail.

       一、事业单位职工福利基金的提取比例,在单位年度非财政拨款结余的40%以内确定。国家另有规定的,从其规定。

2. The withdrawal percentage of staff welfare fund of a central-level public institution shall be verified and determined within 40% of its annual balance of the non-fiscal fund by the competent departments in conjunction with the Ministry of Finance (“MOF”). In the event of other contradicting national regulations, such regulations shall prevail.

The withdrawal percentage of the fund for repair and purchase of fixed assets of a central-level public institution shall be verified and determined at a certain ratio of its incomes from specific undertakings to operating incomes by the competent departments according to its incomes and the needs for accounting management, and be reported to the MOF for record-filing. A public institution with few incomes from specific undertakings and operating incomes is not required to withdraw the fund for repair and purchase of fixed assets. Public institutions subject to depreciation of fixed assets do not withdraw the fund for repair and purchase of fixed assets. In the event of other contradicting national regulations, such regulations shall prevail.

       二、中央级事业单位职工福利基金的提取比例,由主管部门会同财政部在单位年度非财政拨款结余的40%以内核定。国家另有规定的,从其规定。

    中央级事业单位修购基金的提取比例,由主管部门根据单位收入状况和核算管理的需要,按照事业收入和经营收入的一定比例核定,报财政部备案。事业收入和经营收入较少的事业单位可以不提取修购基金,实行固定资产折旧的事业单位不提取修购基金。国家另有规定的,从其规定。

3. The withdrawal percentages of the staff welfare fund and the fund for repair and purchase of fixed assets by local public institutions shall be determined by provincial finance departments with reference to the provisions of this Notice and in light of local realities.

       三、地方事业单位职工福利基金和修购基金的提取比例,由省级财政部门参照本通知的有关规定,结合本地实际确定。

4. This Notice shall come into effect on April 1, 2012.

Ministry of Finance

April 23, 2012

       四、本通知自2012年4月1日起施行。

    财政部

    二○一二年四月二十三日