w880i gold:w880i,gold,Caishou,2017,No.,13:? Caishou [2017] No. 133 Relevant Central Unit: In order to implement the requirements of the Third Plenary Session of the 18th Central Committee of the Communist Party of China to improve the budget system for state-owned capital management

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Caishou [2017] No. 133 Relevant Central Unit: In order to implement the requirements of the Third Plenary Session of the 18th Central Committee of the Communist Party of China to improve the budget system for state-owned capital management, adapt to the central state-owned capital management budget management The new situation of reform and the further standardization of the central state-owned capital operation budget preparation work, we have revised the 'Central State-owned Capital Operation Budget Reporting Method' (Caiqi [2011] No. 318). The revised 'Measures for the Compilation of Central State-owned Capital Operating Budget' will be printed and distributed to you. Please follow the implementation.

Attachment: Central State-owned Capital Operating Budget Reporting and Compilation Measures Ministry of Finance September 26, 2017 Attachment: Central State-owned Capital Operating Budget Reporting Procedures Chapter 1 General Provisions Article 1 To further standardize the central state-owned capital operating budget reporting work, According to the 'People's Republic of China Budget Law', 'State Council's Opinions on Implementing State-Owned Capital Operation Budget' (Guo Fa [2007] No. 26), and 'Decision of the State Council on Deepening the Reform of Budget Management System' (Guo Fa [2014] No. 45) The 'Interim Measures for the Administration of Central State-owned Capital Management Budgets' (Caiyue [2016] No. 6) and other documents stipulate that these Measures shall be formulated. Article 2 These Measures shall be applied to the central departments that are included in the scope of implementation of the central state-owned capital operation budget, and their central enterprises (including investment operation companies, the same below), and the central government that directly submits the state-owned capital operation budget to the Ministry of Finance. Enterprises (including investment operation companies directly authorized by the State Council, the same below).

The central enterprises that directly report the state-owned capital operation budget to the Ministry of Finance include China National Tobacco Corporation, China Railway Corporation, China Post Group Corporation, the State Council and its authorized institutions on behalf of the state to perform the role of the investor as state-owned, state-owned, State-owned financial institutions (including China Investment Corporation).

Article 3 The Ministry of Finance is the competent department of the central state-owned capital operation budget, and is responsible for reviewing draft budgetary expenditure proposals for central units (including central departments and central enterprises that directly submit state-owned capital operating budgets to the Ministry of Finance). And draft a draft of the central state-owned capital operating budget. The central units are responsible for reviewing the budgetary expenditure plans of their central enterprises, and summarizing the draft proposals for the state-owned capital operating budget expenditures. The central enterprises supervised (owned by) by the central units are responsible for measuring and reporting the state-owned capital operation budget expenditure plan of the enterprise and reporting it to the central unit for review.

Article 4 The central state-owned capital operation budget consists of budgetary revenue and budgetary expenditures, and should be prepared in accordance with the principle of balance of payments, in order to collect and maintain deficits.

Chapter II Income and Expenses Article 5 The central state-owned capital operating budget income refers to the state-owned capital gains that the central enterprises hand over and are included in the state-owned capital operating budget management.

Mainly include: (1) Profit income, that is, the profit after tax of the state-owned enterprise that should be handed over to the state according to regulations; (2) Dividends and dividend income, that is, dividends enjoyed by state-owned shares and state-owned shares (shares) of the participating companies Dividends; (3) Income from transfer of property rights, that is, income from transfer of state-owned property rights (including state-owned shares); (4) Liquidation income, that is, liquidation income of state-owned enterprises (excluding liquidation expenses) and state-owned shares of state-owned and shareholding enterprises (shares) Shared liquidation income (net of clearing expenses); (5) Other state-owned capital operating income.

Article 6 The central state-owned capital operating income budget shall be compiled by the central unit of the Ministry of Finance in accordance with the annual profitability of the central enterprise and the state-owned capital gains, and the calculation of the previous year's balance carry-over funds.

Article 7 The budgetary scale of the central state-owned capital operating expenditure shall be determined by the Ministry of Finance according to the calculation of budgetary revenue and the income from the previous year, and the relevant central units shall be organized.

Article 8 The central state-owned capital operation budget expenditure shall serve the national strategic objectives. In addition to being transferred to the general public budget and supplementing the national social security fund, it shall be mainly used for the following aspects: (1) Resolving the historical legacy of state-owned enterprises and related issues Reform costs and expenses.

Mainly support central enterprises to divest state-owned enterprises to carry out social functions, solve institutional and institutional problems in the existence of state-owned enterprises, and make up for the cost of reforming state-owned enterprises.

(2) Capital injection of state-owned enterprises.

It mainly adopts the method of injecting capital into central enterprises and industrial investment funds to guide central enterprises to better serve the national strategy and to invest more state-owned capital in important industries and key areas that are related to national security and the lifeline of the national economy.

(3) Other expenses.

The direction and focus of central state-owned capital management budget expenditure should be adjusted in a timely manner according to the needs of the country's macroeconomic policies and the reform and development tasks of state-owned enterprises in different periods.

Chapter III Contents and Procedures for Compilation Article 9 Before the 15th of each year, the Ministry of Finance shall issue a notice on the preparation of the budget for the operation of the central state-owned capital in accordance with the spirit of the Party Central Committee and the State Council on the reform of state-owned state-owned enterprises and the relevant policies of state-owned capital management budget. , began the preparation of the central state-owned capital operation budget for the next year.

The central unit organizes its supervisory (affiliated) central enterprise to prepare expenditure plan proposals according to the requirements of the Ministry of Finance.

Article 10 The central unit supervising (owned) central enterprises shall, in accordance with the relevant reporting requirements, prepare a proposal for the state-owned capital operation budget expenditure plan of the enterprise, and report it to the central unit before the end of August each year, and simultaneously report to the Ministry of Finance.

Among them: (1) To solve the problems left over from the history of state-owned enterprises and related reform cost expenditure plans, according to the relevant special fund management methods.

(2) The proposal for the capital injection plan of state-owned enterprises shall be formulated in accordance with the relevant requirements of the Party Central Committee and the State Council, in conjunction with the specific work arrangements of the central units and the central enterprise's articles of association, development strategies, investment operation plans, and investment and financing plans.

Article 11 The proposed state-owned capital operation budget expenditure plan prepared by the central enterprise includes the following contents: (1) The text of the expenditure plan.

1. Basic situation of central enterprises.

2. Overview of the expenditure plan, including policy basis, scale of expenditure, fund raising plan, commitment subject, implementation plan and policy objectives to be achieved.

3. Expenditure performance targets, including performance period (year) performance targets and indicator settings.

4. Other content that the central enterprise believes needs to be explained.

(2) The budgetary table of state-owned capital management of central enterprises.

1. The central state enterprise state-owned capital operation budget expenditure table (financial pre-capital enterprise 01 table), reflecting the state-owned capital management of central enterprises according to functional classification and economic classification (capital expenditure, expense expenditure and other expenditures, the same below) 2. The budget expenditure arrangement; 2. The central enterprise's state-owned capital operation budget expenditure schedule (the financial pre-capital enterprise 02), reflecting the details of the state-owned capital operation budget expenditure; 3. The central enterprise state-owned capital operation budget expenditure plan performance target table The pre-capital enterprise 03 table) reflects the implementation period and the annual expenditure plan performance target setting.

Article 12 The central unit shall review and summarize the proposals for the state-owned capital operation budget expenditure plan prepared by the central enterprises, and prepare preliminary proposals for the budget of the unit, and submit them to the Ministry of Finance before the end of September each year.

Article 13 The state-owned capital operating budget proposal prepared by the central unit includes the following contents: (1) Preparing a report.

1. The overall situation of the central enterprises in the supervision of the central enterprises (including), including the number of enterprises, business conditions, industry distribution and state-owned capital operation status; 2. Organization of the budget preparation and enterprise reporting; The explanation and basis of the budget preparation, the review and adjustment of the central enterprise's expenditure plan and performance target, and the setting of the performance target of the central unit's state-owned capital operation budget expenditure; 4. The annual budget expenditure scale, and the functional classification and economy Classification.

(2) The central unit's state-owned capital management budget statement.

1. The central unit state-owned capital operation budget expenditure table (financial pre-finance 01 table), reflecting the central government supervision (affiliated) central enterprises state-owned capital operating budget expenditure according to functional classification and economic classification; 2. Central unit state-owned capital List of operating budget expenditures (Forms of Financial Advance 02), reflecting the details of the state-owned capital operating budget expenditures of the central enterprises (the affiliated enterprises); 3. The performance target of the state-owned capital operating budget expenditures of the central units (Form 3 of the financial reserves) It reflects the review and adjustment of the performance targets of the central unit's state-owned capital operation budget expenditure plan.

(3) State-owned capital operation budget expenditure plan (attached form) compiled by the central enterprise.

Article 14 In accordance with the national macro-control objectives, combined with the national key development strategy, the state-owned enterprise historical legacy problem-solving process, and the state-owned capital layout adjustment requirements, the Ministry of Finance will review the preliminary budgetary proposals submitted by the central unit, and combine performance. According to the principle of “pay-as-you-go, balance-of-payments”, the target audit opinion and the previous year's performance evaluation results measure the annual expenditure budget control number, and the control number is released to the central unit before October 20 of each year.

Article 15 The central unit shall, in accordance with the budget control amount issued by the Ministry of Finance, in light of the management of its central enterprises, the resolution of historical issues and the reform and development process, etc., and elaborate the expenditure budget and expenditure performance targets. The draft budget proposal will be submitted to the Ministry of Finance before December 5 of each year.

Article 16 The Ministry of Finance shall prepare a draft budget for the operation of the central state-owned capital in accordance with the draft budget proposal of the central unit.

Mainly includes the following: (1) Preparation instructions.

1. The guiding ideology and key points of budget preparation; 2. The scope of budget preparation; 3. The description of budget preparation, including the overall situation of revenue and expenditure budget and the specific preparation of income and expenditure budget; 4. Other matters that need to be explained.

(2) Central state-owned capital management budget statement. 1. The central state-owned capital management budget revenue and expenditure summary table (financial advance capital total 01 table), reflecting the central state-owned capital operating budget revenue and expenditure summary; 2. Central state-owned capital operating budget income statement (financial advance capital total 02), reflecting The budgetary income of the central state-owned capital operation; 3. The central state-owned capital operation budget expenditure table (the financial pre-finance total 03 table), reflecting the central state-owned capital operating budget expenditures by function classification and economic classification; 4. Central state-owned capital operation budget expenditure The detailed table (the total amount of financial pre-finance 04) reflects the details of the central state-owned capital operating budget expenditure; 5. The central state-owned capital operating budget expenditure performance target approval form (financial pre-finance total 05 table), reflecting the audited adjusted expenditure performance target Set the situation. Article 17 The Ministry of Finance shall submit the draft of the central state-owned capital operation budget to the State Council for approval before the end of December each year; after approval by the State Council, with the annual budget draft submitted to the National People's Congress Standing Committee Budget Working Committee for review and the preliminary review by the NPC Financial and Economic Committee, Submitted to the National People's Congress for deliberation. Article 18 The Ministry of Finance shall approve the budget to the central unit within 20 days after the National People's Congress deliberates and approves the central state-owned capital operation budget. The central unit shall, within 15 days after receiving the budget of the unit approved by the Ministry of Finance, approve the budget to its supervising (owned) central enterprise. Article 19 The state-owned capital operating budget expenditures of the central enterprises and their supervised (owned) central enterprises shall be implemented in accordance with the approved budget expenditure subjects, items and amounts. If adjustments are required in the budget execution, they must be submitted for approval in accordance with the procedures. Chapter IV Supplementary Provisions Article 20 Where the central financial enterprise's state-owned capital operating budget is otherwise specified, it shall be implemented in accordance with relevant regulations. Article 21 The central state-owned capital operation budget shall be prepared according to the fiscal year, from January 1 to December 31 of the Gregorian calendar. Article 22 The Ministry of Finance is responsible for the interpretation of these Measures. The Notice of the Ministry of Finance on Printing and Distributing the Measures for the Compilation of the Central State-owned Capital Operating Budget (Caiqi [2011] No. 318) shall be abolished accordingly. Article 23 These Measures shall be implemented as of the date of promulgation. .


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