Interim Measures for the Control of Special Funds for Development of Small and Medium-Sized Commercial and Trading Enterprises

中小商贸企业发展专项资金管理暂行办法

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Jian [2009] No.229

Promulgating Date: 05/22/2009

Effective Date: 05/22/2009

文      号: 财建[2009]229号

颁布时间: 05/22/2009

实施时间: 05/22/2009

 

Chapter 1: General Principles

第一章  总则

  Article 1   In order to promote the development of small and medium-sized commercial and trading enterprises, increase employment, and facilitate consumption, the central government establishes special funds for the development of small and medium-sized commercial and trading enterprises (hereinafter referred to as "special funds") in accordance with the relevant provisions of the Opinion of the General Office of the State Council on Invigoration of Commerce and Expansion of Consumption (Guo Ban Fa [2008] No. 134). In order to regulate the administration of special funds, these Measures are formulated in accordance with the relevant provisions of the Budget Law of the People's Republic of China and its implementing rules.

       第一条  为促进中小商贸企业发展,扩大就业,便利居民消费,根据《国务院办公厅关于搞活流通扩大消费的意见》(国办发[2008]134号)有关规定,中央财政设立中小商贸企业发展专项资金(以下简称专项资金)。为规范专项资金的管理,根据《中华人民共和国预算法》及实施细则有关规定,制定本办法。

  Article 2    The control and use of special funds shall comply with the State macroeconomic policy orientation and adhere to the principles of openness, impartiality and fairness, thus ensuring the safe and efficient use of special funds.

       第二条  专项资金的管理和使用应当符合国家宏观政策导向,坚持公开、公正、公平的原则,确保专项资金使用的安全和效益。

  Article 3   For the purposes of these Measures, small and medium-sized commercial and trading enterprises shall mean small and medium-sized enterprises engaged in the sectors such as wholesale and retail, accommodation and catering, leasing and commercial services, services for residents and other services, butchery, logistics and warehousing.

The classification criteria for small and medium-sized commercial and trading enterprises shall be carried out by referring to the Interim Provisions on Standards for Small and Medium-Sized Enterprises (Guo Jing Mao Zhong Xiao Qi [2003] No. 143) jointly promulgated by the former State Economic and Trade Commission, the former State Planning Commission, the Ministry of Finance, and the National Bureau of Statistics. The standards for small and medium-sized commercial and trading enterprises in the sectors of wholesale, retail, accommodation and catering shall be implemented pursuant to the provisions of the Document (Guo Jing Mao Zhong Xiao Qi [2003] No. 143); the standards for those engaged in the sectors of leasing and commercial services and butchery shall be implemented by referring to the standards for wholesale business as provided for in the Document (Guo Jing Mao Zhong Xiao Qi [2003] No. 143); the standards for those engaged in the sectors of services for residents and other services shall be implemented be referring to the standards for retail business as provided for in the Document (Guo Jing Mao Zhong Xiao Qi [2003] No. 143); and the standards for those engaged in the sectors of logistics and warehousing shall be implemented be referring to the standards for transportation business as provided for in the Document (Guo Jing Mao Zhong Xiao Qi [2003] No. 143).

       第三条  本办法所称中小商贸企业是指从事批发和零售、住宿和餐饮、租赁和商务服务、居民服务和其他服务、屠宰、物流和仓储等行业的中小企业。

    中小商贸企业的划分标准参照原国家经贸委、原国家计委、财政部、国家统计局联合发布的《中小企业标准暂行规定》（国经贸中小企[2003]143号）执行，其中:批发和零售业、住宿和餐饮业的中小商贸企业标准按照国经贸中小企[2003]143号文件规定执行;从事租赁和商务服务业、屠宰业的中小商贸企业标准参照国经贸中小企[2003]143号文件规定的批发业标准执行;从事居民服务和其他服务业的中小商贸企业标准参照国经贸中小企[2003]143号文件规定的零售业标准执行;从事物流、仓储业的中小商贸企业标准参照国经贸中小企[2003]143号文件规定的交通运输业标准执行。

Chapter 2: Support Aspects and Support Methods

第二章  支持方向和支持方式

  Article 4   Special fund shall be utilized to provide support in:

(1) Improving the financing ability of small and medium-sized commercial and trading enterprises, including credit guarantee and interest subsidy;

(2) Enhancing the risk control ability of small and medium-sized commercial and trading enterprises, including supporting the development of credit insurance for small and medium-sized commercial and trading enterprises;

(3) Providing small and medium-sized commercial and trading enterprises with the services of training and management consultancy;

(4) Improving the market development ability of small and medium-sized commercial and trading enterprises, including participating in various types of exhibitions, strengthening brand building, utilizing new marketing methods, etc.;

(5) Improving small and medium-sized commercial and trading enterprises' abilities in terms of logistics and distribution, developing their radiating effect for boosting economic growth, upgrading information systems, and developing business and trade technology, etc.;

(6) Other utilizations determined by the Ministry of Finance.

       第四条  专项资金的支持方向,包括:

    (一)提高中小商贸企业的融资能力,包括贷款信用担保、贷款利息补贴等;

    (二)增强中小商贸企业的风险防范能力,包括支持中小商贸企业信用保险发展等;

    (三)开展中小商贸企业培训和管理咨询服务等;

    (四)提高中小商贸企业市场开拓能力,包括参加各类展会、加强品牌建设、应用新型营销方式等;

    (五)提升中小商贸企业物流配送和经营辐射能力,升级改造信息系统和开发商贸技术等;

    (六)财政部确定的其他支持方向。

  Article 5   Special funds shall be provided by means of fiscal subsidy, discount interest rate on loans, replacing subsidies with awards, etc.

(1) Fiscal subsidy is mainly used for credit guarantee and credit insurance for small and medium-sized commercial and trading enterprises, activities of market development and brand building of small and medium-sized commercial and trading enterprises, and training and management consultancy services provided for small and medium-sized commercial and trading enterprises, etc.

(2) Discount interest rate on loans is mainly availed for small and medium-sized commercial and trading enterprises that meet the specified conditions and are able to obtain bank loans. The amount of discount shall be calculated based on the amount of the loan actually granted, specified discount interest rate, loan term, and interest actually paid. The term for a discount interest loan shall in general not exceed three years. The annual discount interest rate shall not exceed the benchmark interest rate of bank loans specified by the State for the then current year.

(3) Replacing subsidies with awards is mainly applicable to projects in which specific and quantitative evaluation standards can be formulated. Awards shall be given after such projects are completed and accepted upon check according to the specified standards.

       第五条  专项资金采取财政补助、贷款贴息和以奖代补等支持方式。

    (一)财政补助方式主要用于支持中小商贸企业贷款信用担保、信用保险,中小商贸企业市场开拓和品牌培育活动,以及面向中小商贸企业的培训和管理咨询服务等。

    (二)贷款贴息方式主要用于支持符合规定条件且能获取银行贷款的中小商贸企业。贴息额根据实际到位贷款、规定的贴息率、贷款期限和实际支付的利息计算,贴息年限一般不超过3年,年贴息率最高不超过当年国家规定的银行贷款基准利率。

    (三)以奖代补方式主要适用于能够制定具体量化评价标准的项目,在项目实施并按规定标准审核验收合格后,给予奖励。

  Article 6    The Ministry of Finance shall, according to the utilization of special funds and the development needs of small and medium-sized commercial and trading enterprises, determine the priority, conditions and criteria, fund management mode and relevant requirements of the annual special funds in conjunction with the Ministry of Commerce.

       第六条  财政部根据专项资金使用方向和中小商贸企业发展需要,会同商务部确定年度专项资金支持重点、支持条件和标准、资金管理模式和有关要求等。

  Article 7   The factor method is the major method for the allocation of special funds.

       第七条  专项资金主要采取因素法进行分配。

  Article 8    The Ministry of Finance shall, based on the priority of the annual funding support and according to the relevant development targets of all regions, and by taking into account local financial resources and other factors, allocate the funds to the departments of finance at the level of province and provide instructions on budget indicators of the funds, and meanwhile appropriate the funds in a timely manner in accordance with the relevant provisions regarding the administration of payment by the State Treasury.

       第八条  财政部根据年度资金支持重点,按照各地相关发展指标并考虑地方财力等因素,将资金分配到各省级财政部门并下达资金预算指标,同时按国库支付管理的有关规定及时拨付资金。

  Article 9   Departments of finance at the level of province shall formulate specific measures for the utilization and administration of funds in conjunction with the departments of commerce at the same level, put forward suggestions on arrangement plans for the specific projects according to the priority accorded to special funds in the annual financial support fund specified by the State and budget indicators of the allocated special funds and organize the implementation of the said arrangement plans after reporting the same to the Ministry of Finance and the Ministry of Commerce for filing within a specified time limit.

       第九条  各省级财政部门会同同级商务主管部门制定资金使用管理具体操作办法,根据国家规定的年度专项资金支持重点和分配的专项资金预算指标,提出具体项目安排意见,在规定时间内报财政部、商务部备案后组织实施。

  Article 10   Institutions directly under the Central Government shall, according to the provisions of these Measures and the guidelines for the declaration of projects using special funds for the then current year, make a declaration on such projects to the Ministry of Finance. The Ministry of Finance shall give instructions on the budget of the funds and appropriate the relevant funds upon completion of the examination of the said projects pursuant to the relevant provisions.

       第十条  中央直属单位根据本办法的规定和当年专项资金项目申报指南向财政部申报,财政部按规定进行审核后,下达资金预算并拨付资金。

  Article 11    Local governments may make arrangements for providing funding support for the development of small and medium-sized commercial and trading enterprises based on their respective local financial situation and use the special funds in compliance with the Central Government's overall planning for the special funds.

       第十一条  各地可根据当地财力情况,安排资金支持中小商贸企业发展,并与中央财政专项资金统筹使用。

  Article 12   Departments of finance at the level of province shall handle the formalities for appropriating special funds according to the specified procedures and appropriate the special funds in full amount to the entities that carries out the projects using special funds.

      第十二条  省级财政部门按照规定程序办理专项资金划拨手续，及时、足额将专项资金拨付给项目单位。

Chapter 3: Supervision and Administration

第三章  监督管理

  Article 13    The Ministry of Finance and the Ministry of Commerce shall, by means of irregular on-the-spot inspection, supervise and examine the utilization and administration of special funds. Departments of finance and commerce in all regions shall strengthen the supervision over and examination of the utilization of special funds in their respective regions.

       第十三条  财政部、商务部以不定期抽查等方式,对专项资金使用管理情况进行监督检查。各地财政、商务部门应加强对本地使用专项资金情况的监督和检查。

  Article 14   Special funds shall be used for the designated purposes. No entity or individual may detain, intercept, divert or misappropriate special funds. If any entity or individual commits an act of gaining, detaining, intercepting, diverting or misappropriating special funds by means of fraudulent application or claim, the Ministry of Finance shall, after verifying the said act through investigation, withdraw special funds appropriated and handle the matter in accordance with the relevant provisions of the Regulations on Penalties and Sanctions for Fiscal Violations (Decree No. 427 of the State Council).

       第十四条  专项资金专款专用，任何单位或者个人不得滞留、截留、挤占、挪用专项资金。对以虚报、冒领等手段骗取和滞留、截留、挤占、挪用专项资金的，一经查实，财政部将收回已安排的专项资金，并按《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 4: Supplementary Provisions

第四章  附则

  Article 15   These Measures shall become effective from the date of printing and distribution.

       第十五条  本办法自印发之日起施行。

  Article 16   The Ministry of Finance shall be responsible for the interpretation of these Measures.

       第十六条  本办法由财政部负责解释。