Chapter 1 General Provisions

Article 1 To strengthen the management of funds for the development of the agricultural and livestock industries, enhance the standardization, security, and effectiveness of fund utilization, and promote the high-quality development of the agricultural and livestock industries, these Measures are formulated in accordance with the "Budget Law of the People’s Republic of China" and its implementing regulations, as well as other relevant laws and regulations, including the "Opinions of the Central Committee of the Communist Party of China and the State Council on Comprehensively Implementing Budget Performance Management" (State Council Document [2021] No. 5), the “Opinions of the State Council on Exploring the Establishment of a Long-Term Mechanism for the Coordination and Integration of Agriculture-Related Funds” (State Council Document [2017] No. 54), the “Notice of the Ministry of Finance and the Ministry of Agriculture and Rural Affairs on Issuing the Measures for the Administration of Agriculture-Related Transfer Payment Funds” (Cai Nong [2023] No. 11),the "Measures for the Administration of Special Transfer Payments to Lower-Level Governments of the Inner Mongolia Autonomous Region" (Nei Zheng Ban Fa [2016] No. 134), and the "Measures for the Administration of Project Expenditure Budgets at the Inner Mongolia Autonomous Region Level" (Nei Zheng Ban Fa [2016] No. 136), and in light of the actual conditions of the Inner Mongolia Autonomous Region, these Implementation Rules are hereby formulated.

Article 2  The term “Agricultural and Animal Husbandry Industry Development Funds” as used in these Implementation Rules refers to funds allocated by the central and autonomous regional governments to consolidate and enhance the foundation of agricultural and animal husbandry industry development, optimize the industrial structure of agriculture and animal husbandry, promote the integrated development of agricultural and animal husbandry industries, and improve the comprehensive production capacity of agriculture and animal husbandry. The allocation, use, management, and supervision of Agricultural and Animal Husbandry Industry Development Funds shall be governed by these Implementation Rules.

Article 3. In the process of managing and utilizing the Agricultural and Animal Husbandry Industry Development Fund, the requirements for fostering a strong sense of the Chinese national community must be strictly implemented. Throughout the entire process—including policy formulation, budget preparation, fund allocation, and performance management—all efforts must closely center on and never deviate from the central theme of fostering a strong sense of the Chinese national community.

Article 4: The implementation period of the agricultural and livestock industry development funds shall extend through the end of 2027. Prior to the expiration of this period, the Department of Finance of the Autonomous Region, in conjunction with the Department of Agriculture and Animal Husbandry, shall conduct an evaluation in accordance with relevant national and regional regulations. Based on laws and regulations, relevant provisions of the State Council, and the evaluation results, a determination shall be made regarding whether to extend the subsidy policy and, if so, the duration of such extension.

Article 5: The Agricultural and Animal Husbandry Industry Development Fund shall be allocated, utilized, and managed by the Department of Finance of the Autonomous Region in conjunction with the Department of Agriculture and Animal Husbandry in accordance with the principles of “clear policy objectives, scientific allocation methods, coordinated expenditure directions, and a performance-oriented approach.”

The Department of Finance of the Autonomous Region shall be responsible for organizing the mid-term fiscal planning and annual budget preparation for the Agricultural and Animal Husbandry Industry Development Fund; archiving and filing the basic data and relevant materials submitted by the Department of Agriculture and Animal Husbandry of the Autonomous Region and the leagues and cities; promptly allocating funds based on the fund allocation proposal submitted by the Department of Agriculture and Animal Husbandry of the Autonomous Region; organizing, guiding, and implementing full-process budget performance management; supervising the execution of the special fund budget in accordance with regulations; and urging and guiding the financial departments of leagues and cities to strengthen fund management.

The Department of Agriculture and Animal Husbandry of the Autonomous Region is responsible for formulating and reviewing relevant agricultural and animal husbandry industry development plans and implementation schemes; within the time limits stipulated by laws, regulations, and institutional provisions such as the Budget Law and its implementing regulations, it shall, in accordance with relevant policy decisions and the expenditure directions and support contents determined by these Measures, research and propose specific annual tasks and recommendations for fund allocation and estimation, and shall be responsible for the authenticity, accuracy, and standardization of the relevant basic data;In conjunction with the Department of Finance of the Autonomous Region, it issues annual work tasks, guides and promotes localities in implementing these tasks, and supervises task completion; it conducts budget performance management in accordance with regulations, refines and breaks down regional overall performance targets, and strengthens the application of performance management results; it urges and guides league and municipal agriculture and animal husbandry departments to properly manage fund usage and related matters.

Article 6: The finance departments of leagues, cities, banners, and counties are primarily responsible for the budget breakdown and issuance of funds for agricultural and pastoral industry development in their respective regions, as well as for the review, disbursement, and supervision of fund usage, and for budget performance management within their regions.

Agricultural and pastoral departments at the league, city, banner, and county levels are primarily responsible for formulating agricultural and pastoral industry development plans and implementation schemes within their jurisdictions; reviewing, screening, applying for, conducting on-site verification, organizing the implementation, and supervising projects; researching and proposing recommendations for the allocation of funds and tasks; ensuring budget execution within their jurisdictions; and specifically carrying out performance target management, performance monitoring, performance evaluation, and the application of results within their jurisdictions.

The finance and agriculture and animal husbandry departments at the league, city, banner, and county levels shall, in accordance with their respective responsibilities, be accountable for the authenticity, accuracy, and compliance of the basic data and relevant materials submitted that affect the results of fund allocation. Specifically, the agriculture and animal husbandry departments are responsible for the basic data and relevant materials regarding subsidy recipients, beneficiaries, content, and standards; the finance departments are responsible for the accuracy of the requested funding amounts based on the basic data provided by the agriculture and animal husbandry departments.It is strictly prohibited to fraudulently obtain financial subsidies from higher-level authorities by falsifying or overstating relevant data and information.

The Department of Finance and the Department of Agriculture and Animal Husbandry of the Autonomous Region shall, in accordance with their respective responsibilities, archive and review the basic data and relevant materials submitted by each league, city, and county.In the course of comprehensive data analysis, special audits, supervision of budget execution, and performance evaluations, if any falsification or overreporting of relevant data and information to fraudulently obtain higher-level fiscal funds is discovered, the full amount of funds fraudulently obtained shall be recovered, and the relevant subsidy amount shall be appropriately reduced in the following fiscal year. Units and individuals suspected of criminal offenses shall be referred to judicial authorities for strict handling.

Chapter II: Scope of Fund Usage

Article 7. The scope of expenditure for the Agricultural and Animal Husbandry Industry Development Fund includes:

(1) Expenditures for agricultural machinery purchase and application subsidies. These are primarily used to support the purchase and use of advanced and suitable agricultural and livestock machinery, as well as to carry out related pilot programs and agricultural machinery scrappage and replacement initiatives.Autonomous Region fiscal expenditures for agricultural machinery purchase and application subsidies include matching funds for central government agricultural machinery purchase and application subsidies, as well as cumulative and separate subsidies for key machinery used in the construction of national-level major agricultural and livestock product production bases. Separate subsidies are provided for agricultural and livestock machinery that is urgently needed for the development of local characteristics in the Autonomous Region but is not included in the scope of central government fiscal subsidies.

(2) Expenditures on Seed Industry Development. These are primarily used to support national and autonomous region-level agricultural germplasm resource conservation units in the conservation and utilization of crop, livestock, poultry, and agricultural microbial germplasm resources; to support national and autonomous region-level core breeding farms, stud farms, and similar entities in conducting performance testing of breeding livestock and poultry, as well as providing subsidies for the promotion of major varieties and other foundational work in the seed industry; and to promote the coordinated development of academia, research, and application, as well as related pilot projects.

(3) Expenditures on the Transformation and Promotion of Agricultural and Animal Husbandry Technologies. These funds are primarily allocated to the promotion of best practices, new machinery, and new technologies, as well as subsidies for state-owned agricultural and animal husbandry farms under the State Farm Administration.

Funds allocated for the promotion of best practices, new machinery, and new technologies are used to support efforts to increase yields of major crops; to conduct trials and demonstration promotions of high-quality, green, and efficient technologies such as high-quality and efficient cultivation, deep loosening and land preparation, application of organic fertilizers, green pest control, and water-fertilizer integration;addressing shortcomings in agricultural machinery equipment; demonstrations of full mechanization in agricultural and livestock production; demonstration and promotion of conservation tillage; regional agricultural machinery socialized service centers; establishment of agricultural machinery emergency operation service teams; training in agricultural mechanization technology; reducing post-harvest losses from mechanical harvesting; agricultural machinery quality surveys and agricultural machinery safety production; and the promotion and application of high-quality seeds and advanced farming methods, as well as pilot projects related to crop testing.

Subsidies for state-owned agricultural and livestock farms in the reclaimed land sector primarily support structural adjustments in crop cultivation and animal husbandry, agricultural technology extension, farmland water conservancy, water-saving irrigation, and drinking water supply for humans and livestock.

(4) Expenditures for the Integrated Development of the Agricultural and Animal Husbandry Industries. These funds are primarily used to support the integrated development of the primary, secondary, and tertiary sectors in rural and pastoral areas, including national and autonomous region-level modern agricultural and animal husbandry industrial parks, clusters of competitive and distinctive industries, towns with strong agricultural and animal husbandry industries, and the industrialization of agriculture and animal husbandry.

Funds allocated for the establishment of national modern agricultural and livestock industry parks primarily support large-scale crop cultivation and livestock breeding, the improvement and upgrading of industrial and supply chains, the construction of science and technology innovation platforms, the development of smart agriculture, agricultural product certification and brand cultivation, and initiatives to link farmers and boost their incomes.

Funds allocated for the establishment of autonomous region-level modern agricultural and pastoral industrial parks primarily support infrastructure construction for large-scale farming and breeding within industrial parks, the improvement and upgrading of industrial and supply chains, the construction of science and technology innovation platforms, the development of smart agriculture and pastoralism, the certification and brand cultivation of agricultural and livestock products, and initiatives to link farmers and herders to increase their income.

Funds for the development of advantageous and distinctive industrial clusters primarily support the development of the entire industrial chain, including breeding research and development, large-scale planting and breeding, deep processing, brand cultivation, and the construction of big data platforms to address shortcomings, thereby enhancing the level of industrialization in leading industries.

Funds allocated for the development of strong agricultural and pastoral industry towns primarily support townships (sums) in establishing core industrial hubs centered on one leading industry. This includes supporting the development of large-scale farming and breeding, deep processing, and other initiatives to address shortcomings in the development of leading industries within the town, extend industrial chains, increase the proportion of benefit-sharing mechanisms, and promote income growth for farmers and herders.

Funds allocated for the development of agricultural and livestock industrialization primarily support the growth of 12 key industries with annual output exceeding 10 billion yuan—including dairy, corn, meat sheep, beef cattle, potatoes, and cashmere—as well as other specialty industries across the region. These funds also support leading enterprises and related entities in developing standardized cultivation and breeding, deep processing, and related supporting infrastructure around these key industries.

(5) Expenditures for Livestock Industry Development. These funds are primarily allocated to support the enhancement of the development level and comprehensive production capacity of the livestock industry, including swine, cattle, sheep, dairy, and horse sectors. They are used to implement initiatives such as the county-wide promotion of dairy production capacity, subsidies for high-quality livestock breeds, high-quality development of the livestock industry, actions to increase the volume and improve the quality of beef and mutton, grain-to-forage conversion, forage cultivation, horse industry development, and related pilot projects.

Funds allocated to the county-wide dairy production capacity promotion initiative primarily support the integration of forage and livestock production, the construction of smart cattle farms, and pilot projects for integrated breeding and processing.

Funds allocated for livestock breeding subsidies primarily support subsidies for breeding rams, frozen semen of high-quality beef cattle breeds, and high-quality swine breeds, guiding farms (households) to strengthen the application of livestock breeding technologies.

Funds allocated to the High-Quality Development of the Livestock Industry primarily support the upgrading and renovation of large-scale beef and sheep farms (households) and socialized services for livestock improvement, as well as the reform and development of the livestock technology extension system and the management of livestock projects.

Funds allocated to the Beef and Sheep Production Expansion and Quality Improvement Initiative primarily support farms (households) that raise foundation cows, use frozen semen from high-quality sires for artificial insemination, and expand their operations, providing appropriate subsidies through a "first expand, then subsidize; subsidize the mother upon the birth of a calf" approach.

Funds for the Grain-to-Forage Conversion Initiative are primarily allocated to provide subsidies to herbivorous livestock farms (households), specialized forage harvesting and storage enterprises (cooperatives), or socialized service organizations engaged in the harvesting, storage, and utilization of high-quality forage.

Funds allocated for forage crop subsidies primarily support subsidies for the cultivation of forage oats, sheepgrass, and high-quality alfalfa.

Horse industry development primarily supports horse product processing and related activities.

(6) Expenditures for Fisheries Development. These are primarily used to support modern fisheries equipment and facilities, basic public infrastructure for fisheries, green and circular development in fisheries, surveys and conservation of fishery resources, as well as related pilot projects; to promote green and high-quality development in fisheries; to enhance the capacity for ecological and healthy aquaculture; and to ensure an effective supply of aquatic products throughout the region.

(7) Autonomous Region Dairy Industry Revitalization Expenditures. These are primarily used to support the enhancement of comprehensive dairy production capacity, promote high-quality development of the dairy industry, and carry out initiatives such as the cultivation of high-quality, high-yield alfalfa; the use of frozen semen for dairy goats; the use of sex-sorted frozen semen and sex-sorted embryos for dairy cows; subsidies for the construction of new large-scale farms;forage procurement and storage, fresh milk quality and safety monitoring, evaluation of dairy cattle breeding capabilities, establishment of core breeding farms, expansion of dairy cattle performance testing, support for the development of specialty dairy livestock farming, increasing the contract rate for fresh milk procurement and sales, Good Agricultural Practices (GAP) certification, and support for the upgrading of local specialty dairy product industries; centralized procurement of brucellosis vaccines; immunization of newborn calves, newly added dairy cattle, and dairy sheep; support for tuberculosis testing at large-scale dairy farms;Support the research, development, and application of vaccines for zoonotic diseases such as brucellosis and tuberculosis, as well as common dairy cattle diseases; support the purchase of testing services for these two diseases in dairy cattle.

(8) Interest Subsidy Expenditures for Agricultural and Animal Husbandry Industry Loans. Primarily used for interest subsidies on policy-based loans related to the development of the agricultural and animal husbandry industries.

(9) Expenditures on subsidies for contract-based potato processing. Primarily used to support the establishment of stable benefit-sharing mechanisms between potato processing enterprises in the autonomous region and local growers, with subsidies provided for the formation of valid contracts.

(10) Quality and Safety Supervision and Testing of Agricultural, Livestock, and Feed Products. Primarily used for quality and safety supervision and testing of agricultural, livestock, and feed products.

Supervision and testing of agricultural and livestock product quality and safety primarily involves conducting quality and safety inspections and testing of such products, supporting grid-based management of agricultural and livestock products, implementing a commitment-based compliance certification system, developing green, organic, and specialty agricultural products, and establishing green and organic production bases.

Supervision and testing of feed product quality and safety primarily support the supervision and testing of feed and feed additive quality and safety, special spot checks for “clenbuterol” at breeding farms (households), as well as feed and feed additive safety management and on-site inspections.

(11) Expenditures for other key tasks in agricultural and livestock industry development. These funds are primarily used to support and ensure the implementation of other key tasks in agricultural and livestock industry development as deployed by the Central Committee of the Communist Party of China, the State Council, and the Party Committee and Government of the Autonomous Region.

Agricultural and livestock industry development funds shall not be used for expenditures unrelated to agricultural and livestock industry development, such as the construction of government buildings, covering budget deficits, purchasing official vehicles, or repaying debts.

Article 8: The primary beneficiaries of agricultural and livestock industry development funds are farmers (herders and fishermen) undertaking relevant project tasks, new types of agricultural and livestock business entities, and other relevant units.

Article 9: Agricultural and pastoral industry development funds may be provided through support mechanisms such as direct subsidies, post-construction reimbursement, incentive-based subsidies, asset-to-equity conversion, and loan interest subsidies. Specific arrangements shall be determined through consultation between the Department of Finance and the Department of Agriculture and Animal Husbandry of the Autonomous Region in accordance with established procedures.

Chapter III: Fund Allocation and Budget Allocation

Article 10. The Agricultural and Animal Husbandry Industry Development Fund shall be allocated using a factor-based method and a fixed-quota calculation method. When using the factor-based method, the specific factors shall be determined based on the relevant decisions and deployments of the Central Committee of the Communist Party of China, the State Council, and the Party Committee and Government of the Autonomous Region, as well as the actual needs of agricultural and animal husbandry development, and shall be adjusted appropriately as circumstances require.For specific matters or regions with clear directives from the Central Committee of the Communist Party of China, the State Council, and the Party Committee and Government of the Autonomous Region; for tasks managed through project-based management, pilot programs, or actual-cost settlement; as well as for cities with separate planning status, the Hulunbuir State Farm Group, and the Xing’an State Farm Group, a fixed-quota allocation method may be adopted as needed.

Article 11: Fund allocation may be appropriately adjusted based on factors such as performance evaluation results, the previous year’s investments in agriculture, animal husbandry, forestry, and water resources from the general public budgets of various leagues and cities, the management and utilization of funds including budget execution, and issues identified through audits and other forms of supervision, thereby further emphasizing an incentive-oriented approach.

Article 12. The allocation factors calculated using the factor-based method include:

(1) Basic factors, primarily including crop planting area, livestock numbers, aquaculture area, output of major agricultural and livestock products, output value of agriculture, forestry, animal husbandry, and fisheries, as well as the number and engine power of fishing vessels.

(2) Task-based factors, primarily including major planning tasks, newly established pilot projects, key work arrangements, matters involving shared fiscal responsibilities explicitly required by the Central Committee of the Communist Party of China and the State Council that concern the national economy and people’s livelihood, as well as key work tasks deployed by the Party Committee and Government of the Autonomous Region, and relevant key work arrangements by the Department of Agriculture and Animal Husbandry and the Department of Finance of the Autonomous Region.

(3) Poverty-alleviation region factors, primarily including the number of counties and banners that have achieved poverty alleviation, as well as their grain sowing area and the population lifted out of poverty.

The factors related to infrastructure, tasks, and poverty-stricken areas shall be determined specifically based on relevant expenditure directions and support content.

Article 13: Upon receiving funds allocated by the central government, the Department of Finance and the Department of Agriculture and Animal Husbandry of the Autonomous Region shall coordinate these funds with those allocated by the Autonomous Region’s own budget. They shall promptly carry out the fund allocation procedures in accordance with their respective departmental responsibilities to ensure that funds are formally allocated and disbursed within the prescribed time limit.

The Department of Agriculture and Animal Husbandry of the Autonomous Region shall, after the budget is approved by the People’s Congress of the Autonomous Region, promptly propose a distribution plan for funds allocated from the Autonomous Region’s own budget and formally submit it to the Department of Finance of the Autonomous Region to ensure that funds are disbursed in a timely manner in accordance with regulations.

In accordance with budget management regulations, the Department of Finance of the Autonomous Region shall, in the fourth quarter of each year, issue estimated funding figures for the following year to all leagues and cities in advance, based on the allocation plan submitted by the Department of Agriculture and Animal Husbandry. All leagues and cities shall also establish corresponding systems for the advance issuance of budget indicators.

When submitting the fund allocation plan, the Department of Agriculture and Animal Husbandry of the Autonomous Region shall simultaneously submit a table of regional performance targets. The Department of Agriculture and Animal Husbandry and the Department of Finance of the Autonomous Region shall promptly formulate project implementation plans based on the fund allocation. Once the project implementation plans are finalized, they shall, in principle, be issued simultaneously with the allocation documents as a single set of documents. When the Department of Finance of the Autonomous Region allocates funds or when the Department of Agriculture and Animal Husbandry, in conjunction with the Department of Finance, issues implementation plans, the table of regional performance targets shall be issued concurrently to serve as the basis for performance monitoring and evaluation.

Where the results of the allocation of agricultural and livestock industry development funds meet the criteria for disclosure, they shall be made public promptly after the issuance of the allocation documents.

Article 14. The disbursement of funds for the development of the agricultural and animal husbandry industries shall be carried out in accordance with the relevant provisions of the centralized treasury payment system. Where such disbursements fall within the scope of government procurement management, they shall be carried out in accordance with government procurement laws, regulations, and relevant systems.

Chapter IV: Use and Management of Funds

Article 15. The use and management of agricultural and animal husbandry industry development funds shall be based on the principle of matching fund allocations with specific tasks, and shall undergo annual dynamic adjustments. When the budget is issued, the funding amounts corresponding to relevant key tasks may be specified. Localities shall not consolidate funds across transfer payment projects, shall not allocate funds beyond the scope of assigned tasks, and shall not directly allocate central or autonomous region fiscal funds to policy tasks that do not comply with regulations.

Article 16. Financial and agriculture and animal husbandry departments at all levels shall expedite budget execution and enhance the efficiency of fund utilization. Carried-over and surplus funds for agricultural and animal husbandry industry development shall be handled in accordance with the *Budget Law of the People’s Republic of China* and the relevant regulations of the Ministry of Finance and the Autonomous Region regarding the management of carried-over and surplus funds.

Article 17. The finance departments of each league and city, in conjunction with the agriculture and animal husbandry departments, shall formulate a fund utilization plan for their respective regions based on these Implementation Rules, the work tasks and performance targets issued by the Autonomous Region, and the actual conditions of local agricultural and animal husbandry industry development. Such plans shall be submitted to the Department of Agriculture and Animal Husbandry and the Department of Finance of the Autonomous Region for record-filing via formal documents within the prescribed time limit. For funds included in the scope of direct funding management, record-filing procedures shall be carried out in accordance with relevant requirements.

Article 18. Agricultural and pastoral departments at all levels shall organize the verification of the eligibility and conditions of funding recipients, supervise and inspect the completion of work tasks, and provide a basis for the finance departments to allocate, review, and disburse funds in accordance with prescribed standards. Projects that do not comply with relevant laws, administrative regulations, or other relevant provisions; projects for which the policy period has expired; and projects that have already received fiscal funding of a similar nature from other channels, such as central or autonomous region infrastructure investment, shall be strictly reviewed and shall not be eligible to apply for agricultural and pastoral industry development funding.

Article 19. During the transition period for effectively linking the consolidation and expansion of poverty alleviation achievements with rural revitalization, funds allocated to counties that have been lifted out of poverty and key counties for rural revitalization assistance shall be managed in accordance with the “Notice on Continuing to Support the Coordinated Integration and Use of Fiscal Funds Related to Agriculture in Counties that Have Been Lifted Out of Poverty” (Cai Nong [2021] No. 22) issued by the Ministry of Finance and 10 other departments,, the “Notice on Optimizing and Adjusting the Pilot Policy for the Coordinated Integration of Agricultural Funds in Poverty-Alleviation Counties for Implementation in National Rural Revitalization Key Assistance Counties” (Cai Nong [2024] No. 1) issued by the Ministry of Finance and 10 other departments, and the “Implementation Rules for the Coordinated Integration and Use of Fiscal Agricultural and牧业 Funds in Poverty-Alleviation Banners and Counties of the Inner Mongolia Autonomous Region” (Nei Cai Nong [2021] No. 812). Should the state or the autonomous region adjust relevant policies, the newly issued policies shall apply.

Chapter V: Supervision, Inspection, and Performance Evaluation

Article 20. Agricultural and pastoral industry development funds shall be subject to full-process budget performance management. Financial and agricultural and pastoral departments at all levels shall, in accordance with relevant regulations such as the “Performance Management Measures for Agricultural-Related Transfer Payment Funds” (Cai Nong [2019] No. 48), set performance targets, monitor the implementation of such targets, and conduct performance evaluations. The setting of performance targets shall be commensurate with the amount of funds and cost-benefit considerations.

Financial and agriculture and animal husbandry departments at all levels shall strengthen performance target management and set and review performance targets in a scientific and reasonable manner as required. If performance targets are not set in accordance with requirements, or if they are set unreasonably and not adjusted as required, they shall not be included in the transfer payment budget allocation and fund distribution process.

During budget execution, finance and agriculture and animal husbandry departments at all levels shall conduct performance monitoring as required, promptly identify and correct existing issues, and ensure that performance targets are achieved on schedule.

Upon completion of budget execution, the Department of Finance and the Department of Agriculture and Animal Husbandry of the Autonomous Region shall conduct self-assessments of performance in accordance with requirements and submit the results of the self-assessment of the central government’s agricultural industry development funds to the Ministry of Finance and the Ministry of Agriculture and Rural Affairs, with copies sent to the Inner Mongolia Regulatory Bureau of the Ministry of Finance. The Department of Finance shall organize and conduct key performance evaluations as needed.

Financial and agriculture and animal husbandry departments at all levels shall strengthen the application of performance evaluation results, using them as an important basis for budget allocation, fund distribution, management improvements, and policy refinement regarding agricultural and animal husbandry industry development funds in accordance with regulations; they shall also ensure the disclosure of performance information as required.

Article 21. The management and use of funds shall be subject to supervision by relevant departments such as audit, finance, and agriculture and animal husbandry; any identified issues shall be corrected promptly. Finance and agriculture and animal husbandry departments at all levels shall, in accordance with requirements for preventing and mitigating fiscal risks, strengthen process controls, allocate and use funds in compliance with laws and regulations, and implement segregation of incompatible positions (duties).

Article 22. Any entity or individual that falsely reports claims, fraudulently obtains, embezzles, or misappropriates funds for the development of the agriculture and animal husbandry industries, or engages in any other conduct in violation of these Implementation Rules, shall be held legally accountable.

Chapter VI: Supplementary Provisions

Article 23. The finance and agriculture and animal husbandry departments of each league and city may formulate specific implementation measures based on these Implementation Rules and in accordance with local conditions.

Article 24. These Implementation Rules shall be interpreted by the Department of Finance of the Autonomous Region in conjunction with the Department of Agriculture and Animal Husbandry of the Autonomous Region, in accordance with their respective responsibilities.

Article 25. These Detailed Rules shall come into effect 30 days after the date of issuance.

Calculation Methods and Standards for the Allocation of Agricultural and Animal Husbandry Industry Development Funds

— Subsidies for the Purchase and Application of Agricultural Machinery. Allocation is primarily calculated using a factor-based method, comprising a base factor (85%), a task factor (10%), and a poverty-alleviation region factor (5%). The base factor includes grain sowing area, oilseed sowing area, vegetable sowing area, and year-end livestock and poultry inventory (pigs, cattle, sheep, and horses); the task factor includes the comprehensive mechanization rate for crop cultivation, planting, and harvesting.Based on projected implementation, adjustments may be made according to factors such as grain production, performance evaluation results, budget execution status, subsidy funding requirements, and the supervision of fund usage and management. Appropriate priority may be given to major grain-producing regions and prefectures/cities with significant meat, egg, and dairy production. For specific initiatives and pilot tasks deployed by the Central Committee of the Communist Party of China, the State Council, and the Party Committee and Government of the Autonomous Region, fixed-amount subsidies may be implemented.

Calculation Method: Subsidy Funds = Scale of Agricultural Machinery Purchase and Application Subsidy Expenditures × (Base Factors × 85% + Task Factors × 10% + Poverty-Alleviation Region Factors × 5%) + Fixed-Amount Subsidies.

— Expenditures for Seed Industry Development. A distribution method combining fixed-amount calculation with a factor-based approach shall be adopted. Central government funds shall provide fixed-amount subsidies based on the number of national-level agricultural germplasm resource repositories (fields, zones, and nurseries), the volume of production performance testing tasks, and the corresponding subsidy calculation standards. Fixed-amount subsidies may be used to support the implementation of policy tasks determined by the CPC Central Committee, the State Council, and the Autonomous Region Party Committee and Government.Autonomous Region fiscal funds allocated using the fixed-amount method shall provide fixed-amount subsidies based on the number of autonomous region-level agricultural germplasm resource repositories (fields, zones, and nurseries), the number of production performance testing tasks, and the corresponding subsidy calculation standards; factors selected for allocation using the factor-based method shall be those highly relevant to specific tasks.

Calculation Method: Subsidy Funds = Number of National-Level Agricultural Germplasm Resource Repositories (fields, zones, nurseries) × Corresponding Subsidy Standard + Number of Production Performance Testing Tasks × Corresponding Subsidy Standard + Fixed-Amount Funds for Undertaking Specific Pilot Tasks + Autonomous Region Fixed-Amount Allocation Tasks × Corresponding Subsidy Standard + Funds Calculated Using the Factor-Based Method.

— Expenditures for the Transformation and Promotion of Agricultural and Animal Husbandry Science and Technology. Allocation is calculated using the factor-based method. Factors for the promotion of sound agricultural practices and new machinery and technologies include basic resource factors (50%), policy task factors (35%), and other factors (15%).Basic resource factors include the area and yield of major crops, grain crops, or specialty crops; the comprehensive mechanization rate for crop cultivation, planting, and harvesting; and the number of major grain-producing counties. Policy task factors include key tasks deployed by the state and the autonomous region, the status of newly established pilot tasks, and the number of agricultural machinery cooperatives. Other factors include the number of counties and banners that have lifted themselves out of poverty, the status of related fund disbursements, issues identified through audits and budget execution oversight, as well as other factors closely related to the advancement of the work.

Subsidies for state-owned agricultural and pastoral farms in reclaimed land areas are determined based on factors such as the population of the reclaimed land area (60%), arable land area (20%), and livestock inventory (20%). The number of reclaimed land areas supported each year is determined based on actual conditions.

Central government expenditures for the promotion of high-quality seeds and advanced agricultural techniques are allocated using a fixed-amount calculation method, taking into account factors such as the planting area of agricultural products (e.g., sugar beets) and the volume of assigned tasks. Fixed-amount subsidies are provided based on the task volume for each variety and the corresponding subsidy standards. These fixed-amount subsidies may be used to support the implementation of policy tasks determined by the state and the autonomous region.

Calculation Method: Subsidy funds for the promotion of improved farming methods and new machinery/technologies = Basic Resource Factor × 50% + Policy Task Factor × 35% + Other Factors × 15%.

Funding scale for subsidies to state-owned agricultural and livestock farms in reclaimed areas = Population factor in reclaimed areas × 60% + Arable land area factor in reclaimed areas × 20% + Livestock inventory factor in reclaimed areas × 20%.

Central Government Subsidies for the Promotion of High-Quality Seeds, Advanced Farming Methods, and Technologies = Area of high-quality seed renewal (e.g., sugar beets) × corresponding subsidy standard + area of mechanized operations × corresponding subsidy standard + fixed-amount funding for undertaking specific pilot tasks.

— Expenditures for the integrated development of agriculture and animal husbandry. Allocation is calculated using a combination of factor-based and fixed-amount methods.

Fixed-amount subsidies are provided for National Modern Agricultural Industrial Parks, Advantageous and Distinctive Industrial Clusters, Agricultural Industrial Strong Towns, and Autonomous Region Modern Agricultural and Animal Husbandry Industrial Parks. The Autonomous Region’s fiscal expenditures for industrialization development are allocated using either the factor-based method or the project-based method, depending on actual conditions. When using the factor-based method, the allocation primarily includes factors such as agricultural and animal husbandry basic resources (40%), policy tasks (55%), and poverty-stricken areas (5%).Basic resource factors include cultivated area, crop yield, livestock scale, livestock product output, and the number of leading enterprises; policy task factors include plans, tasks, and newly established pilot tasks related to the integrated development of the agricultural and livestock industries or the primary, secondary, and tertiary sectors, as well as relevant decisions and deployments by the state and the autonomous region; factors for poverty-stricken areas include those related to the effective linkage between rural revitalization and the consolidation of poverty alleviation achievements.When allocating funds through the project-based approach, fixed-amount subsidies are provided following evaluation in accordance with the project application guidelines. Fixed-amount subsidies may be used to support the implementation of policy tasks determined by the state and the autonomous region.

Calculation Method: Subsidy Funds = Number of National Modern Agricultural Industrial Parks × Corresponding Subsidy Standard + Number of Advantageous and Distinctive Industrial Clusters × Corresponding Subsidy Standard + Number of Agricultural Industrial Strong Towns × Corresponding Subsidy Standard + Number of Autonomous Region Modern Agricultural and Animal Husbandry Industrial Parks × Corresponding Subsidy Standard + Scale of Funds Allocated via the Factor Method for Industrialization Development Expenditures (Basic Resource Factors × 40% + Policy Task Factors × 55% + Poverty-Stricken Areas Factors × 5%) + Fixed-Amount Subsidy Funds for Industrialization Development Expenditures.

——Central Government Expenditures for Livestock Industry Development. Allocation primarily employs a factor-based method and a fixed-amount calculation method.

Funds for the grain-to-forage conversion program, breeding ram subsidies, high-quality pig breed subsidies, and the beef and sheep production expansion and quality improvement initiative are calculated based on the basic factor (40%), task factor (55%), and poverty-stricken area factor (5%). The basic factor includes the scale of major livestock farming and the foundational conditions for task implementation; the task factor primarily includes the area designated for forage cultivation, plans and tasks related to livestock industry development, newly established pilot projects, and relevant policy decisions and deployments at the national and autonomous region levels.Alternatively, after identifying key project implementation regions based on the actual conditions of our region, allocations may be made using the aforementioned factor-based method. Fixed-amount subsidies may be used to support the implementation of key tasks determined by the state and the autonomous region.

Subsidies for high-quality beef cattle breeds shall be allocated based on the proportion of demand from each league and city.

Expenditures for the county-wide promotion of dairy production capacity enhancement shall be allocated using a fixed-amount method, with project implementation counties determined through expert review. When the requested funds do not exceed the calculation standards set by the Ministry of Agriculture and Rural Affairs, funds shall be allocated based on the actual requests of the project counties; when the requested funds exceed the Ministry’s calculation standards, funds shall be allocated according to the proportion of demand.

Expenditures for the cultivation of high-quality, high-yield alfalfa: project funds are allocated using either the factor-based method or the demand-based method. When demand exceeds the task quota, funds are allocated using the factor-based method; when demand is less than or equal to the task quota, funds are allocated based on demand. Leagues, cities, and counties adopt a “plant first, then receive subsidies; use rewards in lieu of subsidies” approach. Entities applying for subsidies must first plant alfalfa in accordance with the implementation plan, and subsidies are disbursed in accordance with procedures for planting areas that pass inspection.

Calculation Method: Subsidy Funds = ∑ Livestock Industry Development Expenditures (Basic Resource Factor × 40% + Policy Task Factor × 55% + Poverty-Stricken Area Factor × 5%) + County-Wide Promotion Funds for Dairy Production Capacity Enhancement + Beef Cattle Breeding Subsidy Funds + High-Quality, High-Yield Alfalfa Planting Subsidies.

—Autonomous Region fiscal expenditures for livestock industry development.

When the total volume of livestock breeding subsidies reported by leagues and cities does not exceed the quota allocated by the autonomous region, funds are calculated and distributed based on the reported quantities. When the total volume reported by leagues and cities exceeds the autonomous region’s quota, funds are distributed according to the proportion of each league or city’s reported volume.

Expenditures for high-quality livestock industry development funds shall be calculated and allocated using a factor-based method, including livestock industry basic resource factors (95%) and policy task factors (5%).The basic resource factor includes key livestock inventory and slaughter figures; the policy task factor includes major planning tasks and newly established pilot tasks explicitly required by the Central Committee of the Communist Party of China and the State Council, task objectives directly assigned by the Ministry of Agriculture and Rural Affairs, as well as relevant decisions and deployments by the Autonomous Region Party Committee and Government, and the demand from leagues and cities. Fixed-amount subsidies may be used to support the implementation of policy tasks determined by the state and the Autonomous Region.

Expenditures for the horse industry are calculated and allocated using a factor-based method, with 100% of the allocation based on the quantities reported by leagues and cities.

Expenditures for the forage industry: League/city and county-level governments shall provide subsidies for the sheep grass and forage oat planting tasks they undertake in accordance with the principle of “plant first, then receive subsidies; use rewards in lieu of subsidies; allocate based on forecasts; and settle accounts based on actual performance.”

Calculation Method: Subsidy Funds = High-Quality Livestock Development Fund (Basic Resource Factor × 95% + Policy Task Factor × 5%) + Horse Industry Development Fund + Livestock Breeding Subsidy Fund + Grass Industry Development Fund + Fixed-Amount Subsidy for Livestock Development Expenditures.

— Fisheries Development Expenditures. Allocation is primarily calculated using a factor-based method, based on factors such as the basic resource factor (40%) and the policy task factor (60%).The basic resource factor includes fishery output value, aquatic product yield, and area; the policy task factor includes the number of tasks implemented, plans and tasks related to fishery development, as well as relevant decisions and deployments by the CPC Central Committee, the State Council, and the Party Committee and Government of the Autonomous Region. Green and circular development in the fishery sector adopts a fixed-quota calculation and allocation method, with fixed-quota subsidies implemented based on the number of tasks and corresponding subsidy standards.

Calculation Method: Subsidy Funds = Area Covered by Green and Circular Fisheries Development Tasks × Corresponding Fixed-Rate Subsidy Amount + ∑ Scale of Corresponding Fisheries Development Expenditures × (Basic Factor × 40% + Task Factor × 60%).

— Expenditures on supervision and testing for agricultural and livestock product quality and safety. Allocation is calculated using a factor-based method. Calculation factors include testing task factors (70%), regulatory work task factors (25%), and factors related to poverty-stricken areas (5%), among others.The testing task factor primarily includes the production of pigs, cattle, sheep, chickens, eggs, aquatic products, vegetables, and fruits; the regulatory work task factor primarily includes key policy tasks and comprehensive evaluation results; the poverty-stricken area factor includes factors related to the effective integration of rural revitalization and the consolidation of poverty alleviation achievements.

Calculation Method: Subsidy = Total Expenditure on Agricultural and Livestock Product Quality and Safety Supervision and Testing × (Testing Task Factor × 70% + Supervision Task Factor × 25% + Poverty-Stricken Areas Factor × 5%).

— Expenditures on feed product quality and safety supervision and testing. Allocation is calculated using a factor-based method. Calculation factors include testing task factors (70%) and regulatory work factors (30%). Testing task factors primarily include feed production enterprises, breeding farms (households), and feed retail outlets; regulatory work factors include the number of league and municipal supervision and testing agencies. For Erenhot City and Manzhouli City, allocations are determined based on actual conditions.

Calculation Method: Subsidy Amount = Total Expenditure on Feed Product Quality and Safety Supervision and Testing × (Testing Task Factor × 70% + Supervision Work Factor × 30%) + Fixed-Amount Allocation Funds.

— Autonomous Region fiscal expenditures for dairy industry revitalization. League/city and county-level governments adopt a post-subsidy approach, providing subsidies upon completion of project acceptance.

— Expenditures for interest subsidies on agricultural and pastoral industry loans.

Expenditures for interest subsidies on agricultural and pastoral industry loans are calculated and allocated using a factor-based method, as follows: Fiscal interest subsidies for cashmere collection and storage include the average cashmere yield factor (30%), the number of high-quality white cashmere goat breeds in the autonomous region factor (10%), the cashmere collection and storage volume factor (40%), the export foreign exchange earnings factor (10%), and the number of enterprises implementing collection and storage factor (10%).

Calculation Method: Subsidy Funds = Fund Allocation Scale for Cash-Flow Subsidy Expenditures on Cashmere Collection and Storage via the Factor Method × (Proportion of Average Cashmere Yield Factor × 30% + Proportion of High-Quality White Cashmere Goat Breeds in the Autonomous Region × 10% + Proportion of Cashmere Collection and Storage Volume × 40% + Proportion of Export Foreign Exchange Earnings × 10% + Proportion of Enterprises Carrying Out Collection and Storage × 10%).

Other interest subsidy funds are calculated and allocated based on basic resource factors and policy task factors. Basic resource factors include agricultural and livestock product processing volume, cultivated area, livestock inventory, and production volume. Policy task factors include relevant plans and tasks, as well as related decisions and deployments by the Central Committee of the Communist Party of China, the State Council, and the Autonomous Region’s Party Committee and Government. Factor weights are determined by the Autonomous Region’s Department of Agriculture and Animal Husbandry and the Department of Finance based on actual conditions in the current year.

— Potato Contract Processing Subsidies. The autonomous region’s central government implements a fixed-amount ex-post subsidy mechanism. The agriculture and animal husbandry and finance departments of leagues and cities jointly submit applications for the current year’s subsidy funds to the Department of Agriculture and Animal Husbandry and the Department of Finance of the autonomous region. For eligible applications, the autonomous region’s central government provides a subsidy of 20 yuan per ton.

Calculation Method: Subsidy Amount = Quantity of Potatoes Processed Under Contract × 20 yuan/ton.

Note: When allocating funds, the specific factors and weightings selected may be appropriately adjusted based on the annual priorities for agricultural and livestock industry development.The autonomous region may retain a portion of the funds based on relevant documents or work arrangements from the Ministry of Agriculture and Rural Affairs and the Ministry of Finance, as well as actual operational needs. The scale of such retained funds shall be determined through calculation based on actual conditions. Except for funds allocated for key matters temporarily determined by the Central Committee of the Communist Party of China and the State Council, as well as funds for direct subsidies to farmers (herders and fishermen), project-based management, and fixed-amount subsidies, other funds should, in principle, be appropriately adjusted by applying reasonable adjustment coefficients based on performance evaluation results. The calculation formula is as follows: