High-Quality Development of the Manufacturing Sector in the Ningxia Hui Autonomous Region
Special Fund Management Measures
Chapter 1 General Provisions
Article 1 To fully leverage the role of fiscal funds in guiding and promoting high-quality development in the manufacturing sector, and to strengthen the management of the Special Fund for High-Quality Development of the Manufacturing Sector in our region, these Measures are formulated in accordance with the "Budget Law of the People’s Republic of China," the "Opinions of the Central Committee of the Communist Party of China and the State Council on Comprehensively Implementing Budget Performance Management," the "14th Five-Year Plan for High-Quality Development of the Manufacturing Sector in the Ningxia Hui Autonomous Region" (Ning Zheng Ban Fa [2021] No. 75),the “Fiscal Policy Measures to Support the High-Quality Development of the ‘Six New’ Industries” (Ning Dang Hall Document [2022] No. 37), and the “Opinions on Further Strengthening Financial and Accounting Supervision” (Central Office Document [2023] No. 4), and in light of the actual conditions of our region, these Measures are hereby formulated.
Article 2 The "Autonomous Region Special Fund for High-Quality Development of Manufacturing" (hereinafter referred to as the "Special Fund") as referred to in these Measures refers to funds allocated from the autonomous region’s fiscal budget specifically designated to support the transformation of the development model of the region’s manufacturing sector; vigorously implement structural, technological, green, and intelligent upgrades; accelerate industrial transformation and upgrading as well as the development of key industries; expedite the transition from old to new growth drivers; and build a new industrial system characterized by high-end, green, intelligent, and integrated features.
Article 3 The management and use of the Special Fund shall adhere to the principles of scientific standardization, openness and transparency, focus on key priorities, and emphasis on performance.
Article 4 The financial department and the Department of Industry and Information Technology shall, in accordance with their respective responsibilities, carry out relevant work regarding the management, use, and supervision of the Special Fund.
The Department of Finance of the Autonomous Region is responsible for compiling the annual budget for the Special Fund and, in conjunction with the Department of Industry and Information Technology, determining the items to be supported by the Special Fund in accordance with established procedures; reviewing the specific work plans, funding allocation proposals, and performance targets submitted by the Department of Industry and Information Technology in accordance with budget management requirements; issuing the budget and performance targets and disbursing funds; and, in conjunction with the Department of Industry and Information Technology, organizing key performance evaluations and assessments of policies upon their expiration.
The Department of Industry and Information Technology of the Autonomous Region is responsible for proposing recommendations on matters to be supported by the special funds, as well as relevant specific work plans, funding allocation proposals, and performance targets; organizing the application and review of funds for relevant support matters, and conducting performance evaluations; strengthening guidance and supervision over the implementation of relevant support matters by cities, counties (districts); implementing “dual monitoring” of budget execution and project performance; and ensuring the proper conduct of project performance evaluations and the application of their results.
Funding applicants and recipient units shall bear primary responsibility for the accurate reporting, compliant use, and effective management of funds.
Chapter II: Scope and Standards of Funding Support
Article 5 The Special Fund is primarily used to support the development of manufacturing industry chains, the cultivation of leading and backbone enterprises, technological upgrades, the building of innovation capabilities, the enhancement of foundational capabilities, and green and low-carbon development.
Article 6: Special funds shall be allocated primarily through the project-based method, supplemented by the factor-based method. Specifically:
(1) For policy-based support measures allocated to specific projects and major strategic initiatives, the project-based method shall be primarily used. The Department of Industry and Information Technology of the Autonomous Region, in conjunction with the Department of Finance, shall determine the recipients in accordance with established procedures; specific allocation details shall be clarified through relevant work notices.
(2) For initiatives aimed at guiding cities, counties (districts) to promote industrial development that do not involve specific projects, allocation shall primarily be based on the factor-based method. Generally, the Department of Finance of the Autonomous Region, in conjunction with the Department of Industry and Information Technology, shall determine and adjust allocation factors and weights based on fiscal capacity, annual work priorities, and project implementation outcomes. Specific allocation details shall be clarified through relevant work notices.
Article 7: The methods of support for the special funds shall be determined based on the scope of support and the recipients, and shall include fiscal subsidies, interest subsidies, and incentive-based grants.
Article 8: Support the development and expansion of industrial chains. Newly designated autonomous region “chain-leading” enterprises shall each receive a one-time reward of up to 5 million yuan.High-quality enterprises such as autonomous region “chain-leading” enterprises, industry-leading demonstration enterprises, and “specialized, refined, distinctive, and innovative” small giant enterprises that provide supporting products or services to Fortune Global 500 companies, national-level “chain-leading” enterprises, China’s Top 500 Enterprises, China’s Top 500 Manufacturing Enterprises, or China’s Top 500 Private Enterprises shall be granted a financial reward of up to 2 million yuan, calculated as 5% of the actual fulfillment amount of supporting products or services in the year preceding the application period.Each enterprise may apply for support services for no more than two of the aforementioned enterprises annually, and may receive the reward only once for supporting the same enterprise.For each additional manufacturing enterprise within the region that a regional “chain-leading” enterprise successfully attracts, with a minimum annual supporting amount of 10 million yuan, the “chain-leading” enterprise shall be granted a one-time reward of up to 500,000 yuan. Regional “Specialized, Refined, Unique, and Innovative” manufacturing enterprises that address supply chain gaps for regional “chain-leading” enterprises and achieve a cumulative supporting amount of 10 million yuan over three consecutive years shall be granted a one-time financial reward of up to 500,000 yuan.
Article 9: Support for the Cultivation of Leading and Key Enterprises. Industrial enterprises whose annual output value exceeds 50 billion yuan, 10 billion yuan, and 5 billion yuan for the first time shall be granted one-time rewards of up to 2 million yuan, 1 million yuan, and 400,000 yuan, respectively. Enterprises (or products) recognized as National Manufacturing Single-Champion Enterprises shall be granted a financial reward of up to 4 million yuan. Enterprises recognized as autonomous region-level industry-leading demonstration enterprises shall be granted a financial reward of up to 2 million yuan.
Article 10: Support for Key Project Construction. Interest expenses on bank loans actually incurred by industrial enterprises shall be subsidized at a rate not exceeding 60% of the one-year Loan Prime Rate (LPR) announced by the People’s Bank of China in December of the previous year. The annual subsidy cap for enterprises in key industries shall not exceed 10 million yuan, and for other enterprises, not exceed 6 million yuan; support for the same project shall not exceed three consecutive years.
Manufacturing enterprises and information processing and storage support service enterprises that acquire advanced production equipment through direct leasing or finance such equipment through sale-and-lease-back arrangements shall receive a subsidy equivalent to a certain percentage of their actual financing amount, as follows: 3% for direct leasing and 2% for sale-and-lease-back arrangements. The annual subsidy limit per enterprise shall not exceed 3 million yuan.
Article 11: Support for Technical Renovation Investments. For industrial technical renovation projects with a total investment of 5 million yuan or more but less than 50 million yuan, a grant of up to 1 million yuan shall be provided, equivalent to 5% of the investment in equipment and software. For industrial technical renovation projects with a total investment of 50 million yuan or more, a grant of up to 2 million yuan shall be provided, equivalent to 10% of the investment in equipment and software.
Article 12: Support for Innovation Capacity Building. For industrial and information technology projects under the “Challenge-Based R&D” initiative that pass the mid-term evaluation, a subsidy of 10% of the actual investment for the period will be advanced, with a maximum subsidy of 2 million yuan. Upon successful project acceptance, a tiered subsidy of 30%, 20%, or 10% of the total investment (including the advanced portion) will be granted, with a maximum subsidy of 5 million yuan.Newly approved national-level and autonomous region-level manufacturing innovation centers shall be granted one-time rewards of up to 10 million yuan and 5 million yuan, respectively.Newly designated national-level and autonomous region-level enterprise technology centers shall be granted one-time rewards of up to 2 million yuan and 1 million yuan, respectively. Manufacturing innovation centers and enterprise technology centers that receive a "good" or higher rating in their annual operational evaluation shall be eligible for award and subsidy funds of up to 3 million yuan, based on a 30% reimbursement of actual expenses incurred to enhance R&D capabilities (including investments in R&D instruments, equipment, and tools; specialized software for R&D design and management; testing environments; intellectual property; and hardware and software facilities such as data repositories and databases), with funding allocated on a merit-based selection.
Article 13: Support for Enhancing Basic Capabilities. For the first-of-its-kind technical equipment, first-batch new materials, and first-version software products listed in the national or autonomous region catalogs, with annual sales of no less than 2 million yuan, a reward shall be granted based on a certain percentage of the actual sales from the previous year (5% for first-of-its-kind equipment, 5% for first-batch materials, and 20% for first-version software). The maximum reward is 3 million yuan for products in the national catalog and 1 million yuan for those in the autonomous region catalog.For products listed in the autonomous region’s catalog, a 50% insurance premium subsidy shall be provided based on an actual premium rate not exceeding 3%, with a maximum of 3 million yuan per enterprise annually. Support for the same product shall not exceed three consecutive years, and this subsidy shall not be enjoyed concurrently with national insurance premium subsidy policies. Enterprises and social organizations that take the lead in formulating or revising standards in the industrial and information technology sectors shall receive a one-time subsidy of up to 300,000 yuan per international standard and up to 200,000 yuan per national or industry standard.Entities participating in the formulation or revision of the aforementioned standards shall receive support equivalent to 50% of the subsidy amount for similar standards. Entities leading the formulation or revision of local or group standards shall receive a subsidy of up to 100,000 yuan per item, selected on a merit basis.
Article 14: Support for Green and Low-Carbon Development. Enterprises that voluntarily exit production capacity shall receive subsidies based on a certain percentage of the appraised asset value of the production lines (or main equipment) being phased out. Based on the review and evaluation report, the actual utilization volume of general industrial solid waste by the enterprise in the previous year shall be confirmed, with financial support of up to 2 yuan per ton provided; if an enterprise utilizes general solid waste for activities such as extracting valuable elements or soil improvement—which are technologically advanced, have significant promotional value, and yield positive social benefits—financial support of up to 4 yuan per ton shall be provided.Annual funding support for a single project shall not exceed 3 million yuan.
Article 15: Stimulating Growth Momentum. Each year, a comprehensive evaluation will be conducted on the performance of cities, counties (districts) in promoting the development of the “Six New” industries, as well as in stabilizing industrial growth, promoting investment, and reducing energy consumption. Rewards will be granted to cities, counties (districts), and key enterprises that make outstanding contributions.
Chapter III: Application, Review, Allocation, and Management of Funds
Article 16: Procedures for Special Fund Application and Review.
(1) The Department of Industry and Information Technology of the Autonomous Region, in conjunction with the Department of Finance of the Autonomous Region, shall define the application criteria, required materials, and review procedures for the special funds based on annual development needs, and shall issue an annual guide for special fund applications.
(2) Relevant entities (enterprises) shall submit applications in accordance with the principle of territorial jurisdiction. After review by the competent industrial and information technology authorities and financial departments of the five cities, the applications shall be submitted to the Department of Industry and Information Technology and the Department of Finance of the Autonomous Region via official documents.
(3) For projects requiring expert review, the Department of Industry and Information Technology of the Autonomous Region, in conjunction with the Department of Finance of the Autonomous Region, shall organize experts to evaluate the submitted projects through methods such as reviewing written materials and conducting on-site investigations. Where accounting reviews are required, such reviews may be entrusted to third-party institutions.
(4) Based on the review results and in accordance with the funding allocation standards specified in these Measures, the Department of Industry and Information Technology of the Autonomous Region shall submit funding allocation recommendations to the Department of Finance of the Autonomous Region for review. After review, the Department of Finance of the Autonomous Region shall issue the special fund budget allocations. Upon receiving the special transfer payment budget, the finance departments of each city, county (district) shall promptly allocate and disburse the funds in accordance with the time limits stipulated by the Budget Law.
Article 17: The disbursement of special funds shall be carried out in accordance with the relevant provisions of the centralized treasury payment system. Where government procurement is involved, the provisions of the government procurement laws and regulations shall be followed.
Units (enterprises) using the special funds shall manage and utilize them in accordance with relevant national laws, regulations, and financial and economic systems.
Article 18: Budgets shall be strictly enforced, fiscal regulations observed, and budgetary discipline strengthened; the scope of expenditures shall not be expanded without authorization. Funds shall be used strictly in accordance with the designated purposes specified in the budget. Where project changes are indeed necessary, the relevant units (enterprises) shall report them promptly for joint review and approval by the Department of Finance and the Department of Industry and Information Technology of the Autonomous Region.
Article 19: Surplus funds from special funds and carryover funds that have remained unused for two consecutive years shall be handled in accordance with relevant regulations on the management of fiscal surplus funds.
Article 20: Industrial and Information Technology departments at all levels shall standardize credit reviews of special fund applicants and strengthen the application of credit assessment results. Special funds shall not be provided to enterprises listed on the national or autonomous region’s lists of entities with severe credit violations, nor to enterprises that have experienced major or higher-level safety liability accidents or environmental incidents during the project subsidy period.
Fund recipients (enterprises) shall not falsify reports, withhold, misappropriate, embezzle, or provide false information to fraudulently obtain special funds, nor shall they arbitrarily change the intended use of the funds.
Chapter IV: Performance Management and Supervision
Article 21: A mechanism for the assessment, review, evaluation, and supervision of special funds shall be established. All departments (units) and cities, counties (districts) shall conduct budget reviews in accordance with the regulations of the financial departments of their respective levels of government. Project expenditures shall be managed through a project repository, and mechanisms for project entry review and rolling project management shall be established and improved.
Article 22. The finance departments and departments of industry and information technology of each city, county (district) shall strengthen budget performance management, reinforce performance target management, enhance performance evaluation, and intensify the application of performance management results. The Department of Industry and Information Technology of the Autonomous Region, in conjunction with the Department of Finance, shall conduct ex-ante assessments of proposed projects; the assessment results shall serve as the basis for the allocation of special funds.The Department of Industry and Information Technology of the Autonomous Region, in conjunction with the Department of Finance, shall conduct performance evaluations on the use of special funds. The results of these evaluations shall serve as the basis for budget allocations and adjustments to subsidy policies; support for low-efficiency or ineffective projects shall be uniformly reduced or canceled.
Article 23: Special funds shall strengthen accounting practices, cooperate with competent authorities in the collection and reporting of operational data, and voluntarily accept supervision and inspection by relevant departments such as finance and audit. The finance department shall strengthen accounting supervision to ensure the safe, standardized, and efficient use of special funds.
Article 24: Any illegal or irregular acts, such as fraudulently obtaining fiscal funds through false reporting or misappropriation, withholding or misappropriating fiscal funds, expanding the scope of expenditures in violation of regulations, or using fiscal funds for purposes other than those specified, shall be handled and penalized in accordance with laws and regulations such as the *Budget Law* and the *Regulations on Penalties for Fiscal Law Violations*. Where criminal suspicion exists, the case shall be transferred to judicial authorities for handling.
Article 25. If relevant departments (units), project units, or their staff engage in illegal or disciplinary violations—such as abuse of power, dereliction of duty, or malfeasance—during the evaluation, verification, acceptance, or implementation of special fund projects, they shall be held accountable in accordance with laws and regulations. Where criminal suspicion exists, the case shall be transferred to judicial authorities for handling.
Chapter V. Supplementary Provisions
Article 26 The Department of Finance and the Department of Industry and Information Technology of the Autonomous Region shall be responsible for interpreting these Measures.
Article 27 These Measures shall take effect on June 20, 2023, and remain valid until June 30, 2027. The "Measures for the Administration of Special Funds for High-Quality Development of the Manufacturing Industry in the Autonomous Region" (Ning Cai Gui Fa [2021] No. 6) are hereby repealed.
Appendix 2
Measures for the Administration of the Special Fund for High-Quality Development of Industrial Informatization
Special Fund Management Measures
Chapter I General Provisions
Article 1 To fully leverage the role of fiscal funds in guiding and promoting high-quality development of industrial informatization, standardize the use and management of the Special Fund for High-Quality Development of Industrial Informatization in our region, and enhance the efficiency of fund utilization, these Measures are formulated in accordance with the "Budget Law of the People’s Republic of China"the "Opinions of the Central Committee of the Communist Party of China and the State Council on Comprehensively Implementing Budget Performance Management," the "Opinions on Further Strengthening Financial and Accounting Supervision" (Central Office Document [2023] No. 4), and the "Fiscal Policy Measures to Support the High-Quality Development of the 'Six New' Industries" (Ning Party Office Document [2022] No. 37), and in light of the actual conditions of our region, these Measures are hereby formulated.
Article 2 The "Autonomous Region Special Fund for High-Quality Development of Industrial Informatization" (hereinafter referred to as the "Special Fund") as referred to in these Measures refers to funds allocated from the autonomous region’s fiscal budget specifically designated to support the strategic layout of industrial informatization development. These funds are intended to utilize new-generation information technologies such as 5G, industrial internet, cloud computing, and big data to accelerate the digital, intelligent, and green transformation and upgrading of key industries, enterprises, and projects; enhance economies of scale; expand effective investment; and contribute to the construction of a modern industrial system.
Article 3 The management and use of the Special Fund shall adhere to the principles of scientific standardization, openness and transparency, focus on key priorities, and emphasis on performance.
Article 4 The financial department and the Department of Industry and Information Technology shall, in accordance with their respective responsibilities, carry out relevant work regarding the management, use, and supervision of the Special Fund.
The Department of Finance of the Autonomous Region is responsible for compiling the annual budget for the Special Fund and, in conjunction with the Department of Industry and Information Technology, determining the items to be supported by the Special Fund in accordance with established procedures; reviewing the specific work plans, funding allocation proposals, and performance targets submitted by the Department of Industry and Information Technology in accordance with budget management requirements; issuing the budget and performance targets and disbursing funds; and, in conjunction with the Department of Industry and Information Technology, organizing key performance evaluations and assessments of policies upon their expiration.
The Department of Industry and Information Technology of the Autonomous Region is responsible for proposing recommendations on matters to be supported by the special funds, as well as relevant specific work plans, funding allocation proposals, and performance targets; organizing the application and review of funds for relevant support matters, and conducting performance evaluations; strengthening guidance and supervision over the implementation of relevant support matters by cities, counties (districts); implementing “dual monitoring” of budget execution and project performance; and ensuring the proper conduct of project performance evaluations and the application of their results.
Funding applicants and recipient units shall bear primary responsibility for the accurate reporting, compliant use, and effective management of funds.
Chapter II: Scope and Standards of Funding Support
Article 5 The Special Fund is primarily allocated from the autonomous region’s fiscal budget to support the digital industrialization, digital transformation of industries, and ecosystem development across the region.
Article 6: The special funds shall be allocated using a project-based approach. The Department of Industry and Information Technology, in conjunction with the Department of Finance, shall determine the recipients in accordance with established procedures; specific allocation details shall be clarified through relevant work notices.
Article 7: The methods of special fund support shall be determined based on the scope of support and the recipients, including fiscal subsidies and incentive-based grants.
Article 8: Digital Industry Sector
(1) For leading enterprises in big data, cloud computing, and other related fields that establish operations in our region, a subsidy of up to 3 million yuan may be provided within three years, equivalent to 20% of their actual investment.Software and information technology service enterprises whose annual main business revenue exceeds 10 million yuan or 30 million yuan for the first time shall be granted one-time rewards of 500,000 yuan and 1 million yuan, respectively. Enterprises approved for national or autonomous region-level outstanding big data and software products, solutions, or pilot demonstration projects shall receive funding subsidies of up to 2 million yuan and 1 million yuan, respectively, based on 20% of the investment amount.
(2) Enterprises utilizing computing power services within the Ningxia Hub data center cluster of the National Integrated Computing Power Network will receive a subsidy of up to 200,000 yuan, equivalent to 30% of the contract amount, with an annual cap of 1 million yuan per enterprise. Enterprises deploying industrial apps will receive a subsidy of up to 30,000 yuan per app, equivalent to 60% of the contract amount.
(3) Subsidies will be provided to enterprises for transmission and traffic fees incurred when connecting to the National (Zhongwei) New Internet Exchange Center.This policy implements a phased reduction mechanism and will be carried out in three phases: the first phase runs from January 1, 2023, to December 31, 2023; the second phase runs from January 1, 2024, to December 31, 2024; and the third phase runs from January 1, 2025, to December 31, 2025.
1. For transmission line lease fees of access enterprises, during the first implementation period, a subsidy of 100% of the enterprise’s actual monthly payments will be provided, with a maximum of 130,000 yuan; during the second implementation period, a subsidy of 80% of the enterprise’s actual monthly payments will be provided, with a maximum of 120,000 yuan; and during the third implementation period, a subsidy of 60% of the enterprise’s actual monthly payments will be provided, with a maximum of 110,000 yuan.
2. For enterprise internet traffic costs (including static traffic and BGP traffic), subsidies will be provided during the first implementation period at 60% of the enterprise’s actual monthly expenses, up to a maximum of 160,000 yuan; during the second implementation period at 50% of the enterprise’s actual monthly expenses, up to a maximum of 135,000 yuan; and during the third implementation period at 40% of the enterprise’s actual monthly expenses, up to a maximum of 110,000 yuan.
Article 9: Industrial Digitalization
(1) 5G Network Construction and Application. Basic telecommunications operators that provide 5G construction and application services to enterprises in industrial parks, achieving deep 5G network coverage within the park and implementing a certain number of typical 5G application scenarios, shall be granted a financial reward of 1 million yuan per industrial park served.
(2) Platform Construction. For completed autonomous region-level cross-industry and cross-domain industrial internet platforms, financial support of up to 5 million yuan will be provided, equivalent to 30% of actual investment; for completed industry-level industrial internet platforms, financial support of up to 3 million yuan will be provided, equivalent to 30% of actual investment; for completed enterprise-level industrial internet platforms, financial support of up to 2 million yuan will be provided, equivalent to 30% of actual investment.
(3) Support for the migration of enterprise information infrastructure, production equipment, and application systems to the cloud: Cloud service providers serving 50, 100, or 200 or more enterprises will receive one-time financial rewards of 500,000 yuan, 1 million yuan, and 2 million yuan, respectively.
(4) For pilot and demonstration projects in the national informatization sector; national and autonomous region industrial internet integration and application demonstration projects; national digital transformation pilot enterprises; and technical renovation projects implemented by autonomous region 5G fully connected factories, smart factories, digital workshops, green factories, and service-oriented manufacturing demonstration enterprises, a reward of up to 3 million yuan will be provided, equivalent to 20% of the investment in equipment and software.
Article 10: Ecosystem Support.
(1) Support will be provided to third-party service providers conducting security assessments and evaluations of networks, data, and commercial cryptography, as well as assessments and diagnostics of IT-industrial integration and the implementation of IT-industrial integration management system standards. A financial subsidy of up to 1 million yuan will be granted, equivalent to 50% of the actual expenses incurred in the previous year.
(2) Projects that commission third-party professional institutions to conduct research, planning and design, standard formulation, and evaluation and diagnosis to optimize the development environment for industrial informatization shall be supported based on actual expenses incurred.
Chapter III: Application, Review, Allocation, and Management of Funds
Article 11: Procedures for Special Fund Application and Review.
(1) The Department of Industry and Information Technology of the Autonomous Region, in conjunction with the Department of Finance of the Autonomous Region, shall define the application criteria, required materials, and review procedures for the special funds based on annual development needs, and shall issue the annual guidelines for special fund applications.
(2) Relevant entities (enterprises) shall submit applications in accordance with the principle of territorial jurisdiction. After review by the competent industrial and information technology authorities and financial departments of the five cities, applications shall be submitted to the Department of Industry and Information Technology and the Department of Finance of the Autonomous Region via official documents.
(3) The Department of Industry and Information Technology of the Autonomous Region, in conjunction with the Department of Finance of the Autonomous Region, shall organize experts to evaluate the applied-for projects through methods such as reviewing written materials and conducting on-site investigations. Where accounting reviews are required, such reviews may be entrusted to third-party institutions.
(4) Based on the review results and in accordance with the funding allocation standards specified in these Measures, the Department of Industry and Information Technology of the Autonomous Region shall submit funding allocation recommendations to the Department of Finance of the Autonomous Region for review. After review, the Department of Finance of the Autonomous Region shall issue the special fund budget allocation. Upon receiving the special transfer payment budget, the finance departments of each city, county (district) shall promptly allocate and disburse the funds in accordance with the time limits stipulated by the Budget Law.
Article 12: The disbursement of special funds shall be carried out in accordance with the relevant provisions of the centralized treasury payment system. Where government procurement is involved, it shall be carried out in accordance with the provisions of the government procurement laws and regulations.
Units (enterprises) using the special funds shall manage and utilize them in accordance with relevant national laws, regulations, and financial and economic systems.
Article 13: Strictly implement the budget, comply with fiscal regulations, and strengthen budgetary discipline; the scope of expenditures shall not be expanded without authorization. Funds shall be used strictly in accordance with the designated purposes specified in the budget. If project changes are indeed necessary, the relevant units (enterprises) shall report them promptly for joint review and approval by the Department of Finance and the Department of Industry and Information Technology of the Autonomous Region.
Article 14: Surplus funds from special funds and carryover funds that have remained unused for two consecutive years shall be handled in accordance with relevant regulations on the management of fiscal surplus funds.
Article 15: Industrial and Information Technology departments at all levels shall standardize credit reviews of special fund applicants and strengthen the application of credit assessment results. Special funds shall not be provided to enterprises listed on the national or autonomous region’s lists of entities with severe credit violations, nor to enterprises that have experienced major or higher-level safety liability accidents or environmental incidents during the project subsidy period.
Fund recipients (enterprises) shall not falsify reports, withhold, misappropriate, embezzle, or provide false information to fraudulently obtain special funds, nor shall they arbitrarily change the intended use of the funds.
Chapter IV: Performance Management and Supervision
Article 16: A mechanism for the assessment, review, evaluation, and supervision of special funds shall be established. All departments (units) and cities, counties (districts) shall conduct budget reviews in accordance with the regulations of the financial departments of their respective levels of government. Project expenditures shall be managed through a project repository, and mechanisms for project entry review and rolling project management shall be established and improved.
Article 17: The finance departments and departments of industry and information technology of each city, county (district) shall strengthen budget performance management, reinforce performance target management, enhance performance evaluation, and strengthen the application of performance management results. The Department of Industry and Information Technology of the Autonomous Region, in conjunction with the Department of Finance, shall conduct ex-ante assessments of proposed projects; the assessment results shall serve as the basis for the allocation of special funds.The Department of Industry and Information Technology of the Autonomous Region, in conjunction with the Department of Finance, shall conduct performance evaluations of the use of special funds. The results of these evaluations shall serve as the basis for budget allocations and adjustments to subsidy policies; support for low-efficiency or ineffective projects shall be uniformly reduced or canceled.
Article 18: Special funds shall strengthen accounting practices, cooperate with competent authorities in the collection and reporting of operational data, and voluntarily accept supervision and inspection by relevant departments such as finance and audit. The finance department shall strengthen accounting supervision to ensure the safe, standardized, and efficient use of special funds.
Article 19: Any illegal or non-compliant acts, such as defrauding fiscal funds through false reporting or fraudulent claims, withholding or misappropriating fiscal funds, expanding the scope of expenditures in violation of regulations, or using fiscal funds for purposes other than those specified, shall be handled and penalized in accordance with laws and regulations such as the *Budget Law* and the *Regulations on Penalties for Fiscal Law Violations*. Where criminal suspicion exists, the case shall be transferred to judicial authorities for handling.
Article 20. Where relevant departments (units), project units, and their staff engage in illegal or disciplinary violations—such as abuse of power, dereliction of duty, or malfeasance—during the evaluation, verification, acceptance, or implementation of special fund projects, they shall be held accountable in accordance with laws and regulations. Where criminal or illegal conduct is suspected, the case shall be transferred to judicial authorities for handling.
Chapter V. Supplementary Provisions
Article 21 The Department of Finance and the Department of Industry and Information Technology of the Autonomous Region shall be responsible for interpreting these Measures.
Article 22 These Measures shall take effect on June 20, 2023, and remain valid until June 30, 2027. The "Measures for the Administration of the Autonomous Region’s Special Fund for Industrial Informatization" (Ning Gongxin Gui Fa [2021] No. 8) is hereby repealed.
