Interim Measures for the Administration of the Credit Guarantee Fund for Small and Medium Enterprises

中小企业信用担保资金管理暂行办法

 

Promulgating Institution: Ministry of Finance; Ministry of Industry and Information Technology

Document Number: Cai Qi [2010] No. 72

Promulgating Date: 04/30/2010

Effective Date: 04/30/2010

 

颁布机关: 财政部; 工业和信息化部

文      号: 财企[2010]72号

颁布时间: 04/30/2010

实施时间: 04/30/2010

 

Chapter 1: General Provisions

第一章  总则

  Article 1   These Measures are formulated in accordance with the relevant provisions of the Budget Law of the People's Republic of China and other laws and regulations to regulate and strengthen the administration of the credit guarantee fund for small and medium enterprises (hereinafter referred to as the "SMEs") and enhance the efficiency of using the fund.

       第一条  为规范和加强中小企业信用担保资金管理,提高资金使用效率,根据《中华人民共和国预算法》等法律、法规的有关规定,制定本办法。

  Article 2   The credit guarantee fund for SMEs (hereinafter referred to as the "guarantee fund") is the fund allocated from the central budget in accordance with the Law of the People's Republic of China on Boosting Small and Medium Enterprises and the Certain Opinions of the State Council on Further Promoting the Development of Small and Medium Enterprises (Guo Fa [2009] No. 36), and designated for supporting SME credit guarantee institutions (hereinafter referred to as the "guarantee institutions") and SME credit re-guarantee institutions (hereinafter referred to as the "re-guarantee institutions") to enhance their business capability, expand the SME guarantee business, and improve the financing environment for SMEs.

       第二条  中小企业信用担保资金(以下简称担保资金)是根据《中华人民共和国中小企业促进法》、《国务院关于进一步促进中小企业发展的若干意见》(国发[2009]36号),由中央财政预算安排,专门用于支持中小企业信用担保机构(以下简称担保机构)、中小企业信用再担保机构(以下简称再担保机构)增强业务能力,扩大中小企业担保业务,改善中小企业融资环境的资金。

  Article 3   The administration of the guarantee fund shall follow the principles of openness and transparency, targeted use, scientific management, and stricter supervision, so as to ensure the use of the fund in a standard, safe, and efficient way.

       第三条  担保资金的管理应当遵循公开透明、定向使用、科学管理、加强监督的原则,确保资金使用规范、安全和高效。

  Article 4   The Ministry of Finance (MOF) is responsible for budget management for the guarantee fund, allocation, and appropriation of project fund as well as supervision and inspection of the use of the fund.

The Ministry of Industry and Information Technology (MIIT) is responsible for determination of annual supporting orientation and key fields to which the guarantee fund is granted, examination and verification of projects under application in conjunction with the MOF as well as supervision and inspection of project progress.

       第四条  财政部负责担保资金的预算管理、项目资金分配和资金拨付，并对资金的使用情况进行监督检查。

    工业和信息化部负责确定担保资金的年度支持方向和重点，会同财政部对申报的项目进行审核，并对项目实施情况进行监督检查。

Chapter 2: Supporting Methods and Limits

第二章  支持方式及额度

  Article 5   The guarantee fund shall be provided in the following ways:

(1) Business subsidy is used for encouraging guarantee institutions and re-guarantee institutions to provide financing guarantee (re-guarantee) services for SMEs, particularly for small enterprises. A qualified guarantee institution shall be given a subsidy of no more than 2% of the annual guaranteed value for its SME financing guarantee business; a qualified re-guarantee institution shall be given a subsidy of no more than 0.5% of the annual re-guaranteed value for its SME financing re-guarantee business.

(2) Insurance premium subsidy is used for encouraging guarantee institutions to provide guarantee services at low charge rate. On the premise of not raising other rates of service charges, a guarantee institution shall be given a subsidy for its SME financing guarantee business of which the rate of guarantee service charge is lower than 50% of the benchmark interest rate for bank loans of the same term, and the subsidy proportion shall be no more than the difference between 50% of the benchmark interest rate for bank loans of the same term and the actual rate of guarantee service charge.

(3) Capital injection is used for encouraging guarantee institutions to expand capital scale, raise credit level, and strengthen business capability. Under special circumstances, the capital of no more than 30% of newly-increased capital contribution shall be injected in a qualified guarantee institution or re-guarantee institution.

(4) Other supporting methods are used for encouraging and guiding guarantee institutions and re-guarantee institutions to carry out the SME credit guarantee (re-guarantee) business.

       第五条  担保资金采取以下几种支持方式:

    (一)业务补助,鼓励担保机构和再担保机构为中小企业特别是小企业提供融资担保(再担保)服务。对符合条件的担保机构开展的中小企业融资担保业务,按照不超过年担保额的2%给予补助;对符合条件的再担保机构开展的中小企业融资再担保业务,按照不超过年再担保额的0.5%给予补助。

    (二)保费补助,鼓励担保机构为中小企业提供低费率担保服务。在不提高其他费用标准的前提下,对担保机构开展的担保费率低于银行同期贷款基准利率50%的中小企业融资担保业务给予补助,补助比例不超过银行同期贷款基准利率50%与实际担保费率之差。

    (三)资本金投入,鼓励担保机构扩大资本规模,提高信用水平,增强业务能力。特殊情况下,对符合条件的担保机构、再担保机构,按照不超过新增出资额的30%给予注资支持。

    (四)其他。用于鼓励和引导担保机构、再担保机构开展中小企业信用担保(再担保)业务的其他支持方式。

  Article 6   Any qualified guarantee institution or re-guarantee institution can simultaneously enjoy subsidies provided in two or more items mentioned above; however, the subsidy amount of the guarantee fund obtained by a single guarantee institution or re-guarantee institution in the same year is generally no more than RMB 30 million, except under special circumstances.

       第六条  符合条件的担保机构、再担保机构可以同时享受以上不限于一项支持方式的资助，但单个担保机构、再担保机构当年获得担保资金的资助额，除特殊情况外，一般不超过3000万元。

Chapter 3: Application Conditions and Requisites

第三章  申请条件及要件

  Article 7   A guarantee institution that applies for the guarantee fund must meet all conditions as follows:

(1) It is established and operates business in accordance with the relevant laws and regulations of the State and has the status of an independent corporate legal person.

(2) It has operated a guarantee business for one year or more and has no bad credit record.

(3) Its guarantee business complies with the relevant laws, regulations, business management provisions and industry policies of the State, and the value of the newly increased SME guarantee business in the same year accounts for above 70% of the total value of the newly increased guarantee business; the value of the newly increased guarantee business of which a single guarantee liability amount is less than RMB 15 million (inclusive, the same hereinafter) accounts for above 70% of the total value of the newly increased guarantee business, or the value of the newly increased guarantee business of which a single guarantee liability amount is less than RMB 15 million is RMB 300 million or more.

(4) The guarantee liability amount provided for a single enterprise is no more than 10% of net assets of the guarantee institution.

(5) The value of the newly increased guarantee business in the same year reaches three times or more of the net assets and the rate of claim compensation is lower than 3%.

(6) Annual average guarantee service charge rate is no more than 50% of the benchmark interest rate for bank loans of the same term.

(7) Its internal management system is sound, business is operated in a regulated way, and it has drawn the reserves in accordance with the relevant provisions.

(8) Other conditions.

       第七条  申请担保资金的担保机构必须同时具备下列条件:

    (一)依据国家有关法律、法规设立和经营,具有独立企业法人资格。

    (二)经营担保业务1年以上(含1年),无不良信用记录。

    (三)担保业务符合国家有关法律、法规、业务管理规定及产业政策,当年新增中小企业担保业务额占新增担保业务总额的70%以上;新增单笔担保责任金额1500万元以下(含1500万元,下同)担保业务占新增担保业务总额的70%以上,或新增单笔担保责任金额1500万元以下担保业务额在3亿元以上。

    (四)对单个企业提供的担保责任金额不超过担保机构净资产的10%。

    (五)当年新增担保业务额达净资产的3倍以上,且代偿率低于3%。

    (六)平均年担保费率不超过银行同期贷款基准利率的50%。

    (七)内部管理制度健全,运作规范,按规定提取准备金。

    (八)其他。

  Article 8   A re-guarantee institution that applies for the guarantee fund must meet all conditions as follows:

(1) It is established and operates business in accordance with the relevant laws and regulations of the State and has the status of an independent corporate legal person.

(2) It takes guarantee institutions as main clients and has operated a SME re-guarantee business for one year or more.

(3) Its re-guarantee business complies with the relevant laws, regulations, business management provisions and industry policies of the State, and the value of the newly increased SME re-guarantee business in the same year accounts for above 70% of the total value of the newly increased re-guarantee business; the value of the newly increased re-guarantee business of which a single re-guarantee liability amount is less than RMB 15 million accounts for above 70% of the total value of the newly increased re-guarantee business, or the value of the newly increased re-guarantee business of which a single re-guarantee liability amount is less than RMB 15 million is above RMB 2 billion.

(4) The value of the newly increased re-guarantee business in the same year reaches five times or more the net assets.

(5) Annual average re-guarantee service charge rate is no more than 15% of the benchmark interest rate for bank loans of the same term.

(6) Its internal system is sound and the corporate is managed in a regulated way.

(7) Other conditions.

       第八条  申请担保资金的再担保机构必须同时具备下列条件:

    (一)依据国家有关法律、法规设立和经营,具有独立企业法人资格。

    (二)以担保机构为主要服务对象,经营中小企业再担保业务1年以上(含1年)。

    (三)再担保业务符合国家有关法律、法规、业务管理规定及产业政策,当年新增中小企业再担保业务额占新增再担保业务总额的70%以上;新增单笔再担保金额1500万元以下的再担保业务额占新增再担保业务总额的70%以上,或新增单笔再担保金额1500万元以下的再担保业务额在20亿元以上。

    (四)当年新增再担保业务额达净资产的5倍以上。

    (五)平均年再担保费率不超过银行同期贷款基准利率的15%。

    (六)内部制度健全,管理规范。

    (七)其他。

  Article 9   A guarantee institution or re-guarantee institution that applies for the guarantee fund shall simultaneously submit the following materials:

(1) Duplicate of the business license of a legal person and articles of association (photocopy);

(2) Annual accounting statements audited by a certified public accountant;

(3) Guarantee business specially audited by the certified public accountant (including details of guarantee business and drawing of risk reserves);

(4) Photocopy of guarantee service charge vouchers; and

(5) Other materials that need to be submitted.

       第九条  申请担保资金的担保机构、再担保机构应同时提供下列资料:

    （一）法人执照副本及章程（复印件）。

    （二）经注册会计师审计的年度会计报表。

    （三）经注册会计师专项审计的担保业务情况（包括担保业务明细和风险准备金提取等）。

    （四）担保业务收费凭证复印件。

    （五）其他需提供的资料。

Chapter 4: Application, Examination and Allocation of Fund

第四章  资金申请、审核及拨付

  Article 10   The Ministry of Industry and Information Technology (MIIT) and the Ministry of Finance (MOF) shall jointly issue a notice on application each year in accordance with the provisions hereof, clarifying the relevant contents, such as key fields to which the guarantee fund should be granted, subsidy proportion, specific conditions, organizations that accept the applications in the same year.

       第十条  工业和信息化部、财政部每年按照本办法规定,联合下发申报通知,明确当年担保资金支持重点、资助比例、具体条件、申报组织等内容。

  Article 11   The finance departments of all provinces, autonomous regions, municipalities directly under the Central Government and specially designated cities in the State plan and the SME administrative departments at the same level (hereinafter referred to as the "finance departments at the provincial level and the SME administrative departments at the provincial level") shall be responsible for examination and verification of applications for project fund within their jurisdictions.

       第十一条  各省、自治区、直辖市、计划单列市财政部门和同级中小企业管理部门(以下简称省级财政部门和省级中小企业管理部门)负责本地区项目资金的申请审核工作。

  Article 12   The SME administrative departments at the provincial level shall, in conjunction with the finance departments at the same level, publicly organize the application work for the guarantee fund within their jurisdictions.

       第十二条  省级中小企业管理部门会同同级财政部门在本地区范围内公开组织担保资金的申请工作。

  Article 13   The SME administrative departments at the provincial level shall, in conjunction with the finance departments at the same level, establish an expert review system to review the projects under application pursuant to the provisions hereof and the requirements set forth in the notice on application in the same year.

       第十三条  省级中小企业管理部门会同同级财政部门建立专家评审制度,依据本办法规定和当年申报通知的要求,对申请项目进行评审。

  Article 14    The finance departments at the provincial level shall, in conjunction with the SME administrative departments at the same level, determine the projects under application according to expert review opinions and submit the guarantee fund application reports, expert review opinions and other relevant materials to the MOF and MIIT within the specified time limit.

       第十四条  省级财政部门会同同级中小企业管理部门依据专家评审意见确定申报的项目,并在规定时间内,将担保资金申请报告、专家评审意见底稿和其他相关资料上报财政部、工业和信息化部。

  Article 15   The MIIT shall, in conjunction with the MOF, examine and verify the application reports and project information submitted by local departments and put forward a project scheme.

       第十五条  工业和信息化部会同财政部对各地上报的申请报告及项目情况进行审核,并提出项目计划。

  Article 16   The MOF shall determine the supporting method of project fund based on an examined and verified project scheme, examine and confirm the fund use plan, make the project expenditure budget target known to the finance departments at the provincial level, and allocate the guarantee fund in a timely manner according to the provisions on budget management.

       第十六条  财政部根据审核后的项目计划,确定项目资金支持方式,审定资金使用计划,将项目支出预算指标下达到省级财政部门,并根据预算管理规定及时拨付担保资金。

  Article 17   After receiving the guarantee fund, guarantee institutions and re-guarantee institutions shall deal with it according to the relevant financial and accounting rules and regulations

       第十七条  担保机构、再担保机构收到担保资金后，应按照有关财务会计规章制度进行财务处理。

Chapter 5: Supervision and Inspection

第五章  监督检查

  Article 18   The finance departments at the provincial level and the SME administrative departments at the same level shall jointly administer and supervise the application, examination, verification and use of the guarantee fund. The local finance supervisor offices of the MOF shall conduct supervision and inspection at irregular intervals over the allocation and use of the guarantee fund.

       第十八条  省级财政部门和同级中小企业管理部门对担保资金申报、审核及使用共同实施管理和监督。财政部驻各地财政监察专员办事处,对担保资金的拨付使用情况进行不定期监督检查。

  Article 19   Guarantee institutions and re-guarantee institutions that have obtained guarantee funds shall properly keep the relevant original bills and vouchers for further inspection according to the relevant financial provisions. They shall give active support to special inspection conducted by the SME administrative departments and local finance supervisor offices of the finance departments at all levels or the MOF, and provide the relevant materials.

       第十九条  获得担保资金支持的担保机构、再担保机构应按有关财务规定妥善保存有关原始票据及凭证备查。对各级财政部门、财政部驻各地财政监察专员办事处和中小企业管理部门的专项检查,应积极配合并提供有关资料。

  Article 20   Guarantee institutions and re-guarantee institutions that have obtained guarantee funds shall submit the materials in the previous year relating to asset financials, use of guarantee fund, performance, etc., to the SME administrative departments at the provincial level and the finance departments at the provincial level before the end of each January and send the electronic version of the said materials to the MIIT and MOF at the same time.

       第二十条  获得担保资金支持的担保机构、再担保机构应于每年1月底前向省级中小企业管理部门和省级财政部门报送上一年度有关资产财务、担保资金使用、绩效等情况的材料,同时将以上材料的电子文档上报工业和信息化部、财政部。

  Article 21   The SME administrative departments at the provincial level and the finance departments at the provincial level shall establish the guarantee fund use tracking and performance appraisal mechanisms and submit the fund use reports and reports on development of local SME credit guarantee institutions to the MIIT and MOF before the end of each February.

       第二十一条  省级中小企业管理部门和省级财政部门应建立担保资金使用跟踪问效和绩效评估机制,并于每年2月底前向工业和信息化部、财政部上报资金使用汇总报告及本地区中小企业信用担保机构发展报告。

  Article 22   The guarantee fund must be used only for a specified purpose. For any act of using or gaining guarantee funds by cheating in violation of the provisions, the MOF will take back the allocated guarantee fund upon confirmation after investigation and deal with the case in accordance with the relevant provisions of the Regulations on Penalties and Sanctions for Fiscal Violations(Decree No. 427 of the State Council).

       第二十二条  担保资金必须专款专用，对违反规定使用、骗取担保资金的行为，一经查实，财政部将收回已安排的担保资金，并按照《财政违法行为处罚处分条例》（国务院令第427号）的相关规定进行处理。

Chapter 6: Supplementary Provisions

第六章  附则

  Article 23   The finance departments at the provincial level and the SME administrative departments at the provincial level can formulate specific implementing measures in accordance with these Measures and based on the actual situations.

       第二十三条  省级财政部门和省级中小企业管理部门可根据本办法并结合实际,制定具体的实施办法。

  Article 24   The MOF and MIIT shall be responsible for the interpretation of these Measures.

       第二十四条  本办法由财政部会同工业和信息化部负责解释。

  Article 25   These Measures shall become effective on the date of printing and distribution.

       第二十五条  本办法自印发之日起施行。