Chapter I General Provisions

Article 1 In order to further standardize and strengthen the management of the state-owned capital operating budget revenues and expenditures of the Tongliao Economic and Technological Development Zone In order to further standardize and strengthen the management of revenue and expenditure of state-owned capital operating budget in Tongliao Economic and Technological Development Zone, and to improve the efficiency of the use of funds, according to the Budget Law of the People's Republic of China, the Regulations for the Implementation of the Budget Law of the People's Republic of China, the Implementation Opinions of the People's Government of the Inner Mongolia Autonomous Region on the Experimentation of State-owned Capital Operating Budgets (NeiZhengFa 〔2008〕 96), the Implementation Opinions of the People's Government of Tongliao Municipality on the Trial Implementation of State-owned Capital Operating Budgets (TongZheng Zi 〔2011〕 236) and the Tongliao Municipal People's Government on the forwarding of & lt; Inner Mongolia Autonomous Region People's Government on the promotion of the implementation of the integrated use of financial funds & gt; notice" (Tongzheng Fa [2015] No. 138) and other laws, regulations and documents related to the provisions of the Tongliao Economic and Technological Development Zone, combined with the actual Tongliao Economic and Technological Development Zone, the development of this approach.

Article 2 These management methods include the management of state capital revenue collection and the management of state capital operating budget expenditure.

Article 3 These measures shall apply to enterprises directly under the Tongliao Economic and Technological Development Zone at the local level, and enterprises funded or supervised by the budgetary units of the Development Zone (hereinafter collectively referred to as enterprises directly under the Development Zone). Including wholly state-owned enterprises, state-owned enterprises, state-owned enterprises.

Chapter 2: Management of State-owned Capital Gains Collection

Section I. Scope of Collection of State-owned Capital Gains and Determination of Budget Units

Article 4 State-owned Capital Gains refers to the investment income of state-owned capital obtained by the state in the capacity of owner in accordance with the law, which specifically includes:

(1) Profit payable, i.e., after-tax profit of wholly state-owned enterprises that should be submitted to the state in accordance with the regulations;

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(ii) dividends from state-owned shares, i.e., dividends from state-owned equity (shares) of state-controlled and equity-participating enterprises;

(iii) income from the transfer of state-owned property rights, i.e., income from the transfer of state-owned property rights; </p (c) Income from the transfer of state-owned property rights, i.e. income from the transfer of state-owned property rights and equity (shares);

(d) Income from the liquidation of enterprises, i.e. income from the liquidation of wholly state-owned enterprises, net of income from the liquidation of the wholly state-owned enterprises;

liquidation expenses), state-controlled, participating enterprises state-owned equity (shares) share of the company's liquidation income (net of liquidation expenses);

(E) other state-owned capital gains.

Article V. State-owned capital gains of enterprises directly under the development zone shall be directly submitted by the enterprise to the treasury of the development zone, and be included in the development zone of state-owned capital operating budget revenue management.

Article 6 The state capital gains of enterprises directly under the development zone shall be collected by the development zone's financial and state-owned departments. Tongliao Economic and Technological Development Zone Finance Bureau and the Development Zone Management Committee has the responsibility of funding and supervision of the department of state-owned capital management budget unit, is responsible for organizing and supervising the supervision of the enterprise in a timely manner to submit the state capital gains.

Section 2: Declaration and approval of state-owned capital gains

Article 7: Enterprises directly under the development zone shall declare the state-owned capital gains in accordance with the regulations, and truthfully fill in the declaration form of state-owned capital gains of enterprises directly under the development zone (Annex). The specific declaration time and requirements are as follows:

(a) The payable profit, within five months after the end of the year, by the enterprises directly under the development zone, a one-time declaration.

(b) State-owned stock dividends, dividends, in the shareholders' meeting or shareholders' general meeting (the board of directors if there is no shareholders' meeting or shareholders' general meeting, hereinafter the same) within 30 working days after the voting date, by the state-owned holding, equity participation enterprises. The state-owned holding or participating enterprises shall declare the dividends accordingly and attach the resolution documents of the shareholders' meeting or the general meeting of shareholders.

(3) income from the transfer of state-owned property rights, within 30 working days after the signing of the contract for the transfer of property rights, the institutions authorized by the state-owned assets regulator to declare the facts, and attached to the contract for the transfer of property rights and the asset evaluation report.

(d) income from enterprise liquidation, within 30 working days after the liquidation group or the administrator prepares the distribution plan for the remaining property, the liquidation group or the administrator shall declare the income accordingly, and send the liquidation report and the auditing report issued by the state registered accountant. Audit report issued by the state certified public accountant.

(e) Other state-owned capital gains, within 30 working days after the determination of the gains, the enterprises directly under the development zone and the relevant units to declare, and attach information on the occurrence of the relevant economic events and the amount of confirmation.

Article 8: Enterprises directly subordinate to the development zone shall, when declaring and submitting the state capital gains to their supervisory departments, submit the declaration form and related materials to the finance and state-owned assets department of the development zone. Other enterprises without competent departments to declare the submission of state capital gains, the declaration form and related materials will be submitted directly to the development zone finance and state-owned assets department.

Article 9 If a wholly state-owned enterprise has a wholly-owned company or a controlling subsidiary or sub-enterprise, it shall be declared by the group company (the parent company or the head office) on the basis of the net profit attributable to owners of the parent company as reflected in the consolidated financial statements of the year. Net profit shall be declared on the basis of the annual consolidated financial statements.

Article 10: The proportion of the annual net profit of wholly state-owned enterprises shall be submitted to the government, differentiating between different industries, and divided into two categories:

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1. Resource-based enterprises and enterprises with relative monopoly characteristics, the proportion of net profit to be transferred is 20% to 30%;

2. General For competitive enterprises, the percentage of surrender is 5% - 20% of net profit.

The annual collection ratio is determined by the finance and asset management department according to the annual economic development planning and enterprise operation. After reporting to the Development Zone Management Committee for approval, it will be specified in the annual filing notice.

Article 11: Dividends and dividend income from state-owned shares of state-controlled and equity-participating enterprises, income from the transfer of state-owned property rights, income from the liquidation of state-owned enterprises, and income from the liquidation of state-owned equities and shares shared by the state-owned enterprises during the liquidation of the corporations shall be paid to the state-owned enterprises in full in proportion to their shareholdings. The full amount of the shareholding ratio is submitted.

The state-owned holding or participating enterprises shall distribute the annual net profit in accordance with the law. If it is not to be distributed in the current year, it should state the reason and basis for not distributing, and present the resolution of the shareholders' meeting or the shareholders' general meeting.

Article 12: The state-owned capital gains of an enterprise shall be approved under the following circumstances "text-align: left;"> (1) The profit payable, calculated and approved on the basis of the net profit attributable to the owners of the parent company for the previous year as reflected in the enterprise's annual consolidated financial statements audited by a state certified public accountant, and the prescribed proportion of the profit to be handed over;

(b) Dividends on state-owned shares, approved in accordance with the profit distribution plan adopted by resolution of the shareholders' meeting or general meeting;

(c) Income from the transfer of state-owned property rights, approved in accordance with the agreement on the transfer of state-owned property rights and asset appraisal. (c) Income from the transfer of state-owned property rights shall be approved on the basis of the agreement on the transfer of enterprise property rights and the asset appraisal report;

(d) Income from the liquidation of the enterprise shall be approved on the basis of the report on the liquidation of the enterprise submitted by the liquidation group or the administrator;

(e) other state-owned capital gains, approved on the basis of the financial accounting information of the relevant economic behavior.

Article 13 If an enterprise needs to reduce or waive the profits payable due to major adjustments in accordance with national policies, or due to force majeure factors such as major natural disasters and other losses, the enterprise directly under the development zone shall apply for such reduction or waiver. After the supervisory department review and agree to report to the development zone financial and state-owned departments, the development zone financial and state-owned departments finalized and reported to the development zone management committee for approval of the implementation.

Section III: Submission of Operating Income of State-owned Capital

Article 14: The submission of state-owned capital gains of enterprises shall be made under the "10306-State-owned Capital Operating Income" section of the Government Revenue and Expenditure Classification (GRC).

Article 15 The submission of state-owned capital gains of enterprises shall be carried out in accordance with the following procedures:

(a) each supervisory department in the supervision of the enterprise reported state capital gains declaration form and related materials, within 15 working days to put forward the audit opinion, sent to the development zone finance and state-owned assets department for review, the development zone finance and state-owned assets department in the receipt of supervisory departments to put forward the review opinion within 15 working days after the audit opinion;

Enterprises supervised by the supervisory departments, based on the notification of state-owned capital gains issued by the supervisory departments, will pay the state-owned capital gains into the non-tax account of the Development Zone, and the Finance and State-owned Assets Departments of the Development Zone will issue the "General Payment Letter of Non-Tax Income" (非税收入一般缴款书). "</p

(b) Development Zone Finance and State-owned Assets Department in the receipt of the state-owned capital gains of enterprises without the competent authority of the declaration form and related materials within 15 working days to complete the audit, and directly to the enterprise issued the state-owned capital gains of the traffic information. According to the notification of state-owned capital gains, the enterprise will pay the state-owned capital gains into the non-tax special account of the development zone, and the finance and state-owned capital department of the development zone will issue the "general payment letter for non-tax revenues".

Article 16 The profit of an enterprise for the year shall be paid within 3 months after the declaration date. For the state-owned stock dividends, dividends, income from the transfer of state-owned property rights, income from the liquidation of state-owned enterprises and liquidation income from the liquidation of state-owned equities and shares in the liquidation of corporate enterprises, the enterprise should be paid within the time limit specified in the notification of state-owned capital gains issued by the financial and state-owned assets departments.

Article 17 For enterprises that owe to pay the state capital gains and fail to pay the state capital gains within the specified time limit, the finance and state-owned assets department of the development zone shall find out the reasons and take measures to urge the payment.

Article 18 For the violation of these Measures, the unit and the person in charge of the unit and other directly responsible personnel, according to the "Law of the People's Republic of China on State-owned Assets of Enterprises", "Regulations on Punishment and Sanctions for Fiscal Violations" (State Council Decree No. 427) and the "Enterprise State-owned Assets Law". No. 427) and "Interim Regulations on the Supervision and Administration of Enterprise State-owned Assets" (State Council Decree No. 378) to the relevant provisions of the corresponding treatment.

Chapter III: Management of Expenditure of State-owned Capital Operating Budget

Section 4: Concepts and Compilation Principles of State-owned Capital Operating Budget Expenditures

Article 19: State-owned Capital Operating Budget Expenditures (hereinafter referred to as the budgetary funds) refers to the state-owned capital operating budget, the revenue from which is transferred to the general public budget, and the budgetary resources from which is transferred to the general public budget. Revenue in addition to transfer to the general public budget and supplement the social security fund to arrange the expenditure. Budget expenditures are arranged in accordance with the size of the budget revenue for the year, without a deficit.

Article 20 The use and management of budget funds should be in line with the state and autonomous region macro policy and Tongliao City and development zones of the economic development planning, follow the norms of transparency, focus, fairness and justice, scientific management, The principle of pragmatism, fully embodies the guidance and driving role of financial funds to ensure that the use of funds standardized, safe and efficient.

Section V: Scope, content and mode of support for state-owned capital management budget expenditure

The scope, content and mode of state-owned capital management budget expenditure. text-align: left;">Article 21 The scope of budgetary support is limited to the settlement of historical legacy problems of state-owned enterprises and related reform costs, capital injection into state-owned enterprises and policy subsidies for state-owned enterprises. According to the nature of the use of funds is divided into capital expenditures, cost expenditures and other expenditures.

(a) Capital expenditures. According to Tongliao City and the development zone industrial development planning, industrial economic layout and structural adjustment, state-owned enterprises development requirements and other needs to arrange the expenditure. That is, the injection of state-owned capital into the newly established enterprises, to increase capital investment in existing enterprises, to the corporate system of enterprises to subscribe to equity, shares and other aspects of capital expenditures.

(ii) Expenditure of a cost nature: refers to the subsidized expenditures used to dispose of the historical legacy problems of state-owned enterprises, make up for the cost of reform of state-owned enterprises, promote the reform of state-owned enterprises, and support the development of state-owned enterprises.

(3) other expenditures: based on the state and autonomous regions, Tongliao City and the development zone of the macro-economic policy and the reform of state-owned enterprises in different periods of time and the development of the task, the overall arrangements to determine.

Article 22 The budgetary funds are mainly used to give support in the following ways:

(a) Increase capital investment to existing state-owned enterprises directly under the development zone, and take the capital injection method for expenditures on subscription of equity and shares to corporate enterprises directly under the development zone.

(ii) Expenditures on the resettlement costs of employees of state-owned enterprises directly under the development zones in the form of subsidies in the form of mergers, reorganizations, bankruptcies, and so on.

(c) other projects in accordance with the project situation, respectively, to take the capital injection and subsidies.

The direction and focus of the expenditure of the development zone's state-owned capital management budget will be adjusted in accordance with the needs of the development zone's economic development as well as the tasks of reform and development of the state-owned enterprises at different times.

Section VI: Project Declaration and Audit

Article 23 of the development zone finance department according to the total size of the annual budget funds and support priorities, in September each year to arrange the next year's draft budget preparation, and unified organization of the budget funds to support the project declaration, audit and other work.

Article 24 Enterprises directly under the development zone in accordance with the development zone finance and state-owned departments of the annual state-owned capital management budgeting requirements, seriously organize the project declaration, the preparation of the project declaration. Project declaration should include the following:

1. Project name and main content;

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4. The main purpose and objectives of the project implementation;

5. Capital expenditure projects include the project's establishment of the project;

5. Capital expenditure projects include the basis for project establishment, filing, approval or ratification documents, project feasibility analysis, project investment program and financing program, project implementation progress and annual planning arrangements, analysis of the project's economic and social benefits;

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7. Implementation of the project performance assessment and its related responsibilities;

8. Environmental protection department's approval of the environmental impact report (table);

9. The project in the last three years to obtain the state, autonomous regions, Tongliao City and the development zone financial special funds to support the situation;

10. Project declaration required by the Other supporting materials required for project declaration.

Article 25 The supervisory department of the enterprises directly under the development zone is responsible for the preliminary examination and summarization of the materials related to the projects declared by the supervisory enterprises according to the requirements of the annual state-owned capital operating budget, and the preparation of draft proposals for the state-owned capital operating budget of the department. The proposed draft operating budget will be submitted to the finance and state-owned assets department of the development zone together with the fund application report and declaration materials within the specified time.

The year has been supported by the state, autonomous regions, Tongliao City and development zones of the financial funds of the same type of project, is not included in the scope of the current year's funding declaration.

Article 26 The development of financial and state-owned departments to organize the relevant experts on the project review, according to the results of the review and the draft state-owned capital operating budget, taking into account relevant factors, integrated arrangements, the preparation of state-owned capital operating budget draft submitted to the Development Zone Management Committee. The draft budget shall be submitted to the management committee of the development zone. The draft budget will be implemented after the approval of legal procedures.

Article 27 In order to reflect the balance of the state-owned capital operating budget expenditures, the specific annual implementation of the expenditure budget can be based on the size of the annual revenue budget, take the approach of monthly advance appropriation, end of the year balance.

Article 28 The expenditure budget targets are issued to the enterprises directly under the development zone in phases and batches in accordance with the draft budget approved by the legal procedures, taking into account the completion of the revenue budget, and copying the supervisory departments at the same time. The surplus funds of the current year's revenue and expenditure can be carried over to the next year for further use.

Article 29 of the budget funds are allocated in accordance with the relevant provisions of the treasury management system, and directly allocated to the use of units.

Article 30 The annual implementation of the expenditure budget will not be adjusted in principle. If there is a need to adjust the situation, the budget should be adjusted to apply for and submit a report for approval in accordance with the procedures. No unauthorized changes in expenditure items shall be made without approval. Annual budget implementation, the development of enterprises directly under the financial affiliation and budget level changes should be timely application for budget transfer.

Article 31 The enterprises directly under the development zone received the budget funds, in accordance with the "General Rules of Enterprise Finance" (Ministry of Finance Decree No. 41) of the relevant provisions of the financial processing.

At the end of the year, the enterprises directly under the development zone shall submit a report on the utilization of the budget funds in the previous year to the financial and state-owned assets departments and supervisory departments of the development zone. Specifically:

1. Implementation and use of funds;

1. align: left;">2. implementation of the project plan;

3. fulfillment of the project's technical and economic indicators;

4. the results of project research and development.

Projects that have been supported by budgetary funds, if it is really not possible to complete the project construction or carry out research and development activities according to the plan, the enterprise concerned should liquidate the funds and then pay them to the treasury of the development zone.

Article 32 The relevant departments of the Development Zone shall supervise and inspect the compliance, legality and effectiveness of the use of budgetary funds in accordance with the law, and promptly investigate, deal with and rectify the problems found. Development Zone directly under the enterprise shall consciously accept the supervision and management.

Article 33 The enterprises and individuals who fraudulently obtain the funds or do not use the funds according to the specified purpose shall be dealt with in accordance with the relevant provisions of the Regulations on Punishment and Sanctions for Fiscal Violations (State Council Decree No. 427).

Article 34 The use of budgetary funds to implement performance evaluation system. Performance evaluation generally to the budget year as a cycle, the major (key) projects across the year can be based on the completion of the expenditure project to implement a phased evaluation.

Article 35 The results of the performance appraisal as an important reference for budgeting and funding arrangements in subsequent years.

Chapter 4 Supplementary Provisions

Article 36 These Measures shall come into force on the date of publication.

Attachment 1. Tongliao Economic and Technological Development Zone directly under the enterprises of the state-owned capital gains (should

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2. The state-owned capital gains of enterprises directly under the Tongliao Economic and Technological Development Zone (通辽经济技术开发区直属企业国有资本收益(國国

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Dividends and Dividends on Owned Shares) Declaration Form

3. The return of state-owned capital income (state

revenue from the transfer of property rights)

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Industrial liquidation income) declaration form

5. Tongliao Economic and Technological Development Zone directly under the enterprise state capital operating budget table

6. Tongliao Economic and Technological Development Zone budget unit state capital operating budget table

7. Tongliao Economic and Technological Development Zone state capital operating budget table