Guiding Opinions of State Agriculture Comprehensive Development Office of the People's Republic of China Concerning the Financial Subsidies for the Operation Projects of Agriculture Comprehensive Development Industrialization in 2009.

国家农业综合开发办公室关于2009年农业综合开发产业化经营项目实行财政补贴的指导意见

 

Document Number: Guo Nong Ban [2008] No.208

Promulgating Date: 11/27/2008

Effective Date: 01/01/2009

 

颁布机关: 国家农业综合开发办公室

文      号: 国农办[2008]208号

颁布时间: 11/27/2008

实施时间: 01/01/2009

To the public finance departments (bureaus) and agriculture comprehensive development offices (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under the separate state planning, the public finance bureau and the agriculture comprehensive development office of Xinjiang Production and Construction Corps, the agriculture comprehensive development institution of Ministry of Agriculture,

In order to meet the requirements of scientific outlook on development, perfect the supporting policies for the operation projects of agriculture comprehensive development industrialization, ensure the standard, safe and effective operation of the financial funds, and promote the development of modern agriculture and the construction of new socialist countries, the State Agriculture Comprehensive Development Office of the People's Republic of China (hereinafter referred to as "the Office"), in accordance with the relevant provisions of the Ministry of Finance concerning Rules for the Input Proportion of Agriculture Comprehensive Development Funds (Cai Fa [2008] No.59), decided to respectively implement the supporting polices of financial subsidies and loan interest discounts (the latter otherwise issued). Now the opinions on the relevant issues of financial subsidies are hereby submitted as follows:

    各省、自治区、直辖市、计划单列市财政厅(局)、农业综合开发办公室(局),新疆生产建设兵团财务局、农业综合开发办公室,农业部农业综合开发办事机构:

    为落实科学发展观要求,完善农业综合开发产业化经营项目扶持政策,创新开发机制,保证财政资金规范、安全、有效运行,推进现代农业发展和社会主义新农村建设,根据财政部关于《农业综合开发资金若干投入比例的规定》(财发[2008]59号)的有关规定,国家农业综合开发办公室(以下简称国家农发办)决定2009年对农业综合开发产业化经营项目分别实行财政补贴和贷款贴息(另行发文)扶持政策。现就财政补贴的有关事项提出如下意见:

I. Guiding Concept

We shall persist in taking the increase of farmer's income the fundamental starting point and the foothold. Under the guidance of scientific outlook on development and market, we shall support the industrialized operation projects with the evident competitiveness and great leading role, speed up the bases construction of competitive agricultural products, develop the regional leading industry, promote the economic restructure of agriculture and rural areas, enhance the degree of the organization of agricultural production and the level of operation of agricultural industrialization, develop the modern agriculture, promote the construction of new socialist countryside and promote the increase of farmer's income.

       一、指导思想

    坚持把增加农民收入作为根本出发点和落脚点。以科学发展观为指导,以市场为导向,扶持具有明显竞争优势和辐射带动作用的产业化经营项目,促进优势农产品基地建设,发展区域主导产业,推进农业和农村经济结构调整,提高农业生产组织化程度和农业产业化经营水平,发展现代农业,推动新农村建设,促进农民增收。

II. Scope and Focus of Support

The scope of support: the projects of agricultural plantation of economic forests, equipment and the plantation and cultivation bases such as the animal husbandry and aquaculture; the processing projects of agriculture products such as grain, oil, fruit, vegetable, livestock and poultry; and the projects for storage, preservation, wholesale markets at the places of production and other circulation facilities.

The focus of support: the scaled, standard and professional projects of equipment plantation and equipment cultivation; the rebuilding and extending projects for the processing of agricultural byproducts and the circulation equipment relating to the producing, purchasing and selling of agricultural byproducts.

       二、扶持范围和重点

    扶持范围:经济林及设施农业种植、畜禽水产养殖等种植养殖基地项目;粮油、果蔬、畜禽等农产品加工项目;储藏保鲜、产地批发市场等流通设施项目。

    扶持重点:规模化、标准化、专业化设施种植和设施养殖项目;与项目区农民主要农副产品生产、购销密切相关的农副产品加工、流通设施改扩建项目。

III. Object of the Support

The leading enterprises of agricultural industrialization with the strong leading role (including those leading enterprises as approved by the provincial agriculture comprehensive development institutions [hereinafter referred to as "the Provincial Institutions"]) and special cooperatives of farmers with a certain scale (hereinafter referred to as "the Cooperatives").

       三、扶持对象

    示范带动作用强的农业产业化龙头企业(含省级农业综合开发办事机构[以下简称省级农发办事机构]审定的龙头企业)和具有一定规模的农民专业合作社(以下简称合作社)。

IV. Conditions for Initiating the Projects

1. The following conditions that the projects shall reach:

(1) The conditions for the projects of plantation and cultivation bases

(i) In accordance with the national policies of industry, the planning of industry development, and laws and regulations;

(ii) Playing the great leading role in directly driving the farmers more than 300 households;

(iii) Having the obvious advantage in the resources, evident regional characteristics, standard producing and high quality, and in accordance with the requirements of food safety;

(iv) With the strong relation between each link of production and sale, and more than 80 percent of products having the sales contracts;

(v) The formalities of land use of the project being lawful and in accordance with the planning and the requirement of reasonable saving;

(vi) In accordance with the requirements of environment protection and sustainable development;

(vii) With the reasonable investment estimation, ensuring the sources of self-financing and having the feasible financing program.

(2) The conditions for the projects of the processing of agricultural products and circulation facilities

(i) In accordance with the national policies of industry, the planning of industry development, and laws and regulations;

(ii) Playing the great leading role in directly driving the farmers more than 500 households, the purchase of materials from the farmers for the processing project accounting for more than 70 percent of the materials needed, and more than 80 percent of agricultural products involved in the project of circulation facilities coming from the local farmers;

(iii) Having the obvious advantage in the resources, ensuring the supply of materials and promoting the cultivation of local competitive industry;

(iv) The developed products having the high scientific and technological contents, meeting the relevant standards, being with the evident competitiveness, the great potential in market, and feasible sales program;

(v) With the feasible and advanced technological program, dependable technology backing and the reasonable processing routes;

(vi) With the advanced equipment program and matching with the technological program and processing routes;

(vii) The formalities of land transfer being lawful and in accordance with the planning and the requirement of reasonable saving;

(viii) With low consuming and energy saving, and in accordance with the requirements of environment protection and sustainable development;

(ix) With the reasonable investment estimation, ensuring the sources of self-financing and having the feasible financing program;

(x) Having the good anticipated profits and better ability to resist the risk.

2. The following conditions that the project-undertaking entities shall reach:

(1) The leading enterprises

(i) Registered in the industrial and commercial departments before the end of 2006 and having the independent enterprise legal person;

(ii) With the sound performance in operation and having the greater profitability and sound prospect;

(iii) The net value of fixed assets of 2007 being more than RMB 5 million, and the net assets being more than RMB 3 million and no less than three times of the total amount of the financial subsidies applied;

(iv) The asset-liability ratio of 2007 being less than 60% and having the bank credit rating above Grade A (including Grade A, except the enterprise which hasn't gotten the loan from the bank);

(v) With the standard financing, rigid management and superior asset, and without tax arrears, back pay and delay on social insurance;

(vi) Establishing the mechanism of operation and management in accordance with the requirements of market economy and ensuring that the projects shall be completed according to the plans and the financial funds may run normatively, safely, effectively;

(vii) Forming into a stronger, scientific and reasonable interest community with the farmers in the way of ordering, joint stock cooperating, etc.

(2) The Cooperatives

(i) Registered before the end of 2006, and transferring to be registered in the industrial and commercial departments and simultaneously obtaining the status of legal person before the end of 2007;

(ii) The Cooperatives turning into the economic entities in the way that the members have made their contribution in currency or other means to become the shareholders;

(iii) With no loss in 2007 and the net assets being no less than the total amount of the financial subsidies applied;

(iv) With clear property right, reasonable operation mechanism, standard articles of association, perfect management system, independent financial accounting, and the refunding of surplus;

(v) The farmers organizing spontaneously based on the product and service

(vi) Having more than 80 households of rural members which at least account for 90 percent of the total number of members.

3. The following conditions that the artificial persons of the project-undertaking entities shall reach:

(1) The artificial persons having the good public images and faith records;

(2) The knowledge structures, abilities, etc. of the artificial persons meeting the needs of the projects construction and operational management.

 

       四、立项条件

    (一)项目应具备的条件

    1.种植养殖基地项目应具备的条件

    ——符合国家产业政策、行业发展规划和法律法规;

    ——辐射带动能力强,项目直接带动农户300户以上;

    ——资源优势突出,区域特色明显,规范生产,品质优良,符合食品安全要求;

    ——产加销各环节联系紧密,产品80%以上有销售合同;

    ——项目用地手续合法、符合规划、合理节约;

    ——符合环境保护和可持续发展要求;

    ——投资估算合理,自筹资金来源有保障,筹资方案可行。

    2.农产品加工、流通设施项目应具备的条件

    ——符合国家产业政策、行业发展规划和法律法规;

    ——辐射带动能力强,直接带动农户500户以上,加工项目向农户采购的原料占所需原料的70%以上,流通设施项目涉及的农产品80%以上来自当地农户;

    ——资源优势突出,原材料供应有保障,有利于培育当地优势主导产业;

    ——开发产品科技含量高,达到相关标准,竞争优势明显,市场潜力大,销售方案切实可行;

    ——技术方案先进可行,技术依托可靠,工艺路线合理;

    ——设备方案先进,与技术方案、工艺路线匹配;

    ——土地出让手续齐备、符合规划、合理节约;

    ——低耗节能,符合环境保护和可持续发展要求;

    ——投资估算合理,自筹资金来源有保障,筹资方案可行;

    ——预期效益好,有较强的抗风险能力。

    (二)项目单位应具备的条件

    1.龙头企业

    ——2006年底前在工商部门依法登记,具有独立的企业法人资格;

    ——经营业绩良好,有较强的盈利能力和良好的发展前景;

    ——2007年固定资产净值500万元以上,净资产300万元以上、且不低于申请财政补贴资金总额的3倍;

    ——2007年资产负债率低于60%,银行信用等级A级以上(含A级,未向银行贷款的除外);

    ——财务规范、管理严格,资产优良,不欠税、不欠工资、不欠社会保险金;

    ——建立了符合市场经济要求的经营管理机制,能保证项目按计划建成和财政资金规范、安全、有效运行;

    ——与农民以订单、股份合作等形式,结成了比较紧密的、科学合理的利益共同体。

    2.合作社

    ——2006年底前登记注册,并于2007年底前转为在工商部门依法登记,取得法人资格;

    ——合作社通过社员以货币出资、非货币出资等形式入股,成为经济实体;

    ——2007年不亏损,净资产不低于申请财政补贴资金总额;

    ——产权明晰,运行机制合理,章程规范,管理制度完善,财务独立核算,盈余返还。

    ——以产品和服务为纽带,农民自发组织;

    ——农民社员80户以上、且至少占社员总数的90%。

    (三)项目单位法人代表应具备的条件

    1.法人代表具有良好的社会形象和诚信记录;

    2.法人代表的知识结构、能力等满足项目建设和经营管理的需要。

V. The Scale and Use Scope of the Investment

1. All the subsidies of central treasury shall be gratuitously input and the annual subsidy of central treasury of individual project shall be less than RMB 2 million and more than RMB 500,000 (For the Cooperatives, they shall be more than RMB 300,000) in principle.

The fifty percent of annual subsidies of central treasury shall be used for support the main projects which are given more than RMB 1 million (inclusive) of the financial subsidy of central treasury and the remainder shall be used for the average projects.

2. The local finances shall provide the supporting funds according to the stipulated proportions and carry out the gratuitous subsidies in principle.

3. The financial subsidies shall no more than forty percent of the total investment of projects construction.

4. The use scope of financial subsidies

(1) The projects of plantation bases: irrigation equipment, land leveling, roads for agricultural use, power transmission and transformation equipment and greenhouses required for economic forests and agricultural plantation bases; facilities for improving varieties and breeding young plants; quality inspection equipment; and introduction, demonstration and training relating to the new breeds and technologies, etc.

(2) The projects of cultivation bases: infrastructure; facilities for prevention of epidemic diseases; facilities for waste handling and isolation, and for environmental protection; quality inspection equipment; and introduction, demonstration and training relating to the new breeds and technologies, etc.

(3) The projects of the processing of agricultural products: production workshops, processing equipment and supporting water and power supply and road facilities; quality inspection equipment; equipment for waste handling and environmental protection; equipment for sanitary epidemic prevention and plant and animal quarantine; introduction of new breeds and technologies; and training of farmers, etc.

(4) The projects of the circulation facilities: platform facilities for the market information of agricultural and sideline products; facilities for trading places, warehouse and refrigeration to keep fresh; equipment for product quality inspection; equipment for sanitary epidemic prevention and plant and animal quarantine; and supporting waste handling equipment, etc.

The financial subsidies may also be used for the pre-project expenses required for feasibility study, preliminary design or implementation measures and environmental estimation, but all the expenses shall be no more than three percent of total financial subsidies in principle.

 

       五、投资规模和使用范围

    (一)中央财政补贴资金全部无偿,单个项目中央财政年度补贴资金原则上不高于200万元、不低于50万元(合作社不低于30万元)。

    以省为单位,年度中央财政补贴资金总额原则上50%以上用于中央财政补贴资金超过100万元(含)的重点项目,其它用于一般项目。

    (二)地方财政应按规定的比例落实配套资金,并原则上实行无偿补贴。

    (三)财政补贴资金原则上不超过项目建设总投资的40%。

    (四)财政补贴资金使用范围

    1.种植基地项目:经济林及设施农业种植基地所需的灌排设施、土地平整、农用道路、输变电设备及温室大棚,品种改良、种苗繁育设施,质量检测设施,新品种、新技术的引进、示范及培训等;

    2.养殖基地项目:基础设施,疫病防疫设施,废弃物处理及隔离环保设施,质量检测设施,新品种、新技术的引进、示范及培训等。

    3.农产品加工项目:生产车间、加工设备及配套的供水、供电、道路设施,质量检验设施,废弃物处理等环保设施,卫生防疫及动植物检疫设施,引进新品种、新技术,对农户进行培训等。

    4.流通设施项目:农副产品市场信息平台设施,交易场所、仓储、保鲜冷藏设施,产品质量检测设施,卫生防疫与动植物检疫设施,废弃物配套处理设施等。

    财政补贴资金也可用于项目可行性研究、初步设计或实施方案、环境评估费等前期费用,但原则上不超过财政补贴资金总额的3%。

VI. Application, Examination and Record of the Projects

1. The project-undertaking entities, on the basis of the feasibility studies, shall arrange the entities with the corresponding qualification or organize the relevant experts to compile the study reports for project feasibility and project abstracts (including the electronic version), declare the projects to the local agriculture development institutions and then report to the Provincial Institutions in accordance with the principles of "from bottom to top and straight-line declaration".

2. All the projects shall be evaluated and approved by the Provincial Institutions, and shall be submitted to the Office to put on record and affirm within the stipulated time.

When the Provincial Institutions submit the project to the Office for recording and affirming, the project abstracts (including electronic version) of all projects shall be enclosed.

3. The Office shall guide and supervise the project estimating and approving conducted by the Provincial Institutions, make the random inspection according to a certain proportion, and handle it strictly in accordance with the relevant regulations if discovers the problem.

 

       六、项目申报、评审和备案

    (一)项目单位应在进行可行性研究的基础上,由具备相应资质的单位或组织有关专家编制项目可行性研究报告、项目摘要(含电子版),向所在地农发办事机构申报项目,并按自下而上、逐级申报的原则,报至省级农发办事机构。

    (二)所有项目原则上由省级农发办事机构组织评估、审定,并在规定的时间内报国家农发办备案、确认。

    省级农发办事机构向国家农发办报送项目备案、确认文件时,应附报所有项目的项目摘要(含电子版)。

    (三)国家农发办对省级农发办事机构组织的项目评估、审定工作进行指导、监督,并按一定比例随机抽查,如发现问题,按有关规定严肃处理。

VII. Project Plan

1. In accordance with the relevant requirements, the project-undertaking entities shall, on the basis of preliminary design (or extended preliminary design), compile the annual implementation plans for the projects, and submit them to the Provincial Institutions step by step after being summarized by the grass-roots agricultural development institutions.

2. All the annual implementation plans of projects shall be replied by the Provincial Institutions and also shall be submitted to the Office for recording within the stipulated time.

 

       七、项目计划

    (一)项目单位应在编制初步设计(或扩初设计)的基础上,按有关要求编制项目年度实施计划,并由基层农发办事机构汇总后,逐级报至省级农发办事机构。

    (二)所有项目年度实施计划均由省级农发办事机构批复,并在规定的时间内报国家农发办备案。

VIII. Funds Reimbursement

The project-undertaking entities, in accordance with the replies of the Provincial Institutions and the project plans recorded by the Office, shall organize to implement and ask for reimbursements based on the approved quota and the county-level reimbursement system.

       八、资金报账

    项目单位根据省级农发办事机构批复、国家农发办备案的项目计划,组织实施,并按批准的额度和县级报账制的要求报账。

IX. Other Issues

1. The project-undertaking entities and the local agriculture comprehensive development institutions at various levels shall ensure the trueness, completeness and credibility of the project applications, and ensure the impersonality, impartiality and normality of the project estimation; if any fraud, illegal operation, etc. exists, the severe punishment shall be done in accordance with the provisions of Interim Measures on the Punishment of Violations of the Agriculture Comprehensive Development Funds (Cai Fa [2005] No.68) and etc.

2. Other requirements of the administration of projects and funds shall be implemented in accordance with the relevant provisions of Measures for the Administration of National Agriculture Comprehensive Development Funds and Projects (No.29 of Order of Ministry of Finance) and etc.

3. These opinions shall come into force as of January 1, 2009, and the Opinions on the Financial Subsidies for the Projects of Plantation and Cultivation Bases of Industrialized Operation in 2009 (Guo Nong Ban [2008] No.168) shall be abolished therefrom; If any discrepancy occurs between the relevant provisions heretofore issued and the present Provisions, the latter shall prevail.

State Agriculture Comprehensive Development Office of the People's Republic of China

November 27, 2008

       九、其它事宜

    （一）项目单位和地方各级农发办事机构要确保项目申报材料的真实、全面、可靠，确保项目评审的客观、公正、规范;如发现弄虚作假、违规操作等，按《农业综合开发财政资金违规违纪行为处理暂行办法》（财发[2005]68号）等规定严肃处理。

    （二）项目和资金管理的其它要求，按《国家农业综合开发资金和项目管理办法》（财政部令第29号）等有关规定执行。

    （三）本意见自2009年1月1日起实施，原《关于2009年产业化经营种植养殖基地项目实行财政补贴的意见》（国农办[2008]168号）同时废止;此前有关规定有与本意见规定不一致的，以本意见规定为准。

    国家农业综合开发办公室

   二〇〇八年十一月二十七日