Measures for the administration of lease of state-owned assets

In order to implement the Regulations of Party and Government Organs on Strictly Saving and Opposing Waste, strengthen the management of state-owned assets leasing and lending in provincial administrative units, standardize the behavior of state-owned assets leasing and lending in administrative units, improve the use efficiency of state-owned assets in administrative units, prevent the loss of state-owned assets, and promote the construction of political style in administrative units, the Measures for the Administration of State-owned Assets Leasing and Lending are formulated.

Notice of the Interim Measures for the Administration of State-owned Assets Disposal Income and Rental and Lending Income of Central Administrative Units

Relevant departments of the Central Committee of the Communist Party of China, relevant ministries and commissions of the State Council, relevant directly affiliated institutions, General Office of the National People's Congress, General Office of Chinese People's Political Consultative Conference, High Court, the Supreme People's Procuratorate, relevant people's organizations, Finance Bureau of Xinjiang Production and Construction Corps:

Recently, the Ministry of Finance issued the Interim Measures for the Administration of State-owned Assets Disposal Income and Lending Income of Central Administrative Units (Caixing [2009] No.400, hereinafter referred to as the Measures). The relevant issues concerning the implementation of the Measures are hereby supplemented as follows:

I. Definition of income range in the Measures

(1) Fixed assets with property rights in administrative units and houses managed by public institutions, and related disposal income and rental and lending income belong to the income of state-owned assets of administrative units and shall be managed in accordance with the relevant provisions of the Measures.

(two) the whole or part of the property rights (equity) transfer, operating lease and other income. Enterprises independently accounted by administrative units belong to the income of state-owned assets, and shall be managed in accordance with the relevant provisions of these Measures before the laws and regulations on the budget of state-owned capital operation are fully implemented.

(three) the "measures" referred to in the sale of public housing income, refers to the administrative units in accordance with the housing reform policy, the income from the sale of public housing to employees; The term "rental income of public housing" as mentioned in these Measures refers to the rental income of public housing owned by an administrative unit that is leased to its employees for self-occupation.

(4) The disposal methods of land income related to asset disposal are as follows: The income from land disposal (including compensation for buildings above ground) shall be turned over to the subject of "Income from paid use of other state-owned resources (assets)" (1030799) in accordance with the Notice of the Ministry of Finance on Incorporating Land Income of Central Units into Budget Management (Caizong [2006] No.63); The income from the disposal of real estate is no longer divided into land income, and all of it is turned over to the subject of "Income from the disposal of state-owned assets of administrative units (103070602)" and managed in accordance with the relevant provisions of the Measures.

(5) When the central administrative unit leases or lends state-owned assets, it is specified in the lease and lending contract that the maintenance expenses (including water, electricity and property fees) borne by the lessor can be deducted before payment, and the expenses of relevant personnel shall not be deducted.

Two, about the asset disposal and lease approval procedures.

(a) the central directly under the authority and the State Council ministries (directly affiliated institutions, offices) of asset disposal and lease matters, should be reported to the Zhongzhi Administration and State Taxation Administration of The People's Republic of China for approval, and reported to the Ministry of Finance for the record (in triplicate). Individual matters shall be examined and approved by the Zhongzhi Administration Bureau and the State Administration Bureau jointly with the Ministry of Finance.

Administrative units of the National People's Congress, China People's Political Consultative Conference, central committees of democratic parties, all-China Federation of Industry and Commerce, central vertical management system and overseas institutions, Regarding the approval of asset disposal and lease, it shall be in accordance with the Interim Measures for the Administration of State-owned Assets in Administrative Units of the National People's Congress, the Interim Measures for the Administration of State-owned Assets in Administrative Units of China People's Political Consultative Conference, the Notice of the Ministry of Finance and the General Office of Chinese People's Political Consultative Conference on Relevant Issues Concerning the Administration of State-owned Assets in Administrative Units of Democratic Parties, the Interim Measures for the Administration of State-owned Assets in Administrative Units of the Central Vertical Management System and the Interim Measures for the Administration of State-owned Assets in Foreign Institutions (in triplicate).

(two) in order to prevent the loss of state-owned assets, the central administrative unit shall strictly examine and approve the assets lent free of charge.

Three, the "measures" before and after the implementation of the convergence problem

(1) Lease and loan matters that have occurred before the promulgation of these Measures shall be reported by all departments to the Ministry of Finance for the record (in triplicate), and the report format is attached.

(two) the income from related assets formed before the end of 2009 shall be handled by the administrative unit according to the original practice.

Four, the specific procedures after the implementation of the "measures".

(1) The procedures for income payment after the implementation of the Measures are as follows: According to the provisions of Article 9 of the Measures, the budget unit shall, within 2 working days after income deduction, pay the balance into the special account of central finance remittance opened by the Ministry of Finance for the relevant budget units, and the relevant budget units shall fill in the General Payment Letter for Non-tax Income. For budget units that have not set up a special account for central financial remittance, the Ministry of Finance will set up a special account for central financial remittance for relevant budget units in accordance with the provisions of Article 9 after approving relevant matters or receiving relevant filing documents.

(2) The assets of the central administrative units at the corresponding level, overseas units and overseas institutions must all be included in the departmental budget, and their expenditures shall be approved by the Ministry of Finance according to the relevant provisions of the Measures and the needs of the departments to perform their functions.

(3)20 10 the income of state-owned assets and related expenditures of central administrative units should be included in the departmental budget for unified examination and approval. Each department can put forward a detailed plan for this part of the budget, which will be implemented after the Ministry of Finance approves it again.

The revenue of state-owned assets and related expenditures of central administrative units in 20 1 1 year and the following years shall be implemented in accordance with departmental budgeting and approval procedures.

Five, PBOC system and safe system due to administrative expenses of state-owned assets income and related expenses of the specific management procedures and workflow, the Ministry of Finance will be formulated separately according to the "measures" and the spirit of this notice.

Full text of the measures for the management of state-owned assets leasing

Article 1 In order to implement the provisions of the party and government organs to practise economy and oppose waste, strengthen the management of state-owned assets leasing and lending in provincial administrative units, standardize the leasing and lending behavior of state-owned assets in administrative units, improve the use efficiency of state-owned assets in administrative units, prevent the loss of state-owned assets, and promote the construction of political style in administrative units, in accordance with the Interim Measures for the Administration of State-owned Assets in Administrative Units, the Financial Rules for Administrative Units, the Accounting System for Administrative Units and other relevant provisions, combined with the actual situation of our province,

Article 2 These Measures shall apply to provincial administrative units. Administrative units include party organs, people's congress organs, administrative organs, CPPCC organs, judicial organs, procuratorial organs, democratic parties, trade unions, the Communist Youth League, women's federations and other people's organizations, as well as institutions (including administrative institutions) managed by reference to the Civil Service Law.

Article 3 The leasing and lending of state-owned assets of administrative units refers to the act of leasing and lending the state-owned assets occupied and used by administrative units to citizens, legal persons or other organizations for operation and use, including leasing and contracting.

Article 4 It is strictly forbidden for administrative units to rent or lend office premises (unless otherwise stipulated by laws and regulations). If it has been leased or lent before the implementation of these measures, it must be recovered when it expires. If the surplus office space cleared by the administrative unit exceeds the natural level, it shall be handed over to the provincial government office administration bureau for unified adjustment to the provincial units that use insufficient office space.

Administrative units that rent or lend buildings other than office buildings shall apply for examination and approval in accordance with these measures; These Measures shall apply to matters such as lease of house property rights arising from cooperative construction. Equipment that has been idle or not needed for a long time shall be sold publicly after approval in accordance with the relevant provisions on the disposal of state-owned assets. Equipment that needs to be rented or lent shall be reported for approval in accordance with these Measures.

It has been leased or lent before the implementation of these measures, but the rectification within a time limit is obviously unfair and unreasonable.

Article 5 The leasing and lending of state-owned assets by administrative units shall conform to the relevant laws, regulations and policies of the state and the overall plan for reform and development. At the same time, conduct necessary feasibility studies and strictly implement the examination and approval procedures. Without approval, it shall not be leased or lent to the outside world.

Article 6 Administrative units shall follow the principles of clear ownership, safety and integrity, risk control, performance-oriented, openness, justice and fairness when using state-owned assets for external leasing and lending.

Article 7 When an administrative unit approves the lease or lending of state-owned assets, it shall conduct an evaluation through public bidding to determine the lessee. Administrative units of state-owned assets evaluation projects to implement the approval system and filing system. The approval and filing work shall be carried out in accordance with the provisions of the state on the approval and filing management of state-owned assets appraisal projects.

Article 8 The income obtained by an administrative unit from leasing or lending assets must be turned over to the state treasury in full and on time, and the relevant expenses shall be executed according to the procedures stipulated in the Notice of the General Office of Shanxi Provincial People's Government on Forwarding the Opinions of the Provincial Department of Finance on Strengthening the Management of Fiscal Expenditure and Hardening Budget Constraints.

Article 9 The competent department is responsible for formulating the measures for the management of leasing and lending of state-owned assets in its own department, strengthening the management of leasing and lending of state-owned assets in its own department, reviewing the leasing and lending of state-owned assets in its subordinate units, urging its subordinate units to accept the supervision and guidance of the financial department, and reporting the management of leasing and lending of state-owned assets.

Each administrative unit is responsible for formulating the specific management system for leasing and lending the state-owned assets of the unit, handling the examination and approval procedures for leasing and lending the state-owned assets of the unit, and collecting the income from leasing and lending; Establish and improve the registration management system for leasing and lending of state-owned assets, strengthen management, clean up regularly, ensure the safety and integrity of state-owned assets, and fully disclose relevant information in the unit's financial and asset reports.

Tenth administrative units of state-owned assets leasing, lending in accordance with the following procedures, laws and administrative regulations, from its provisions:

(a) the administrative unit to apply to the competent department, with the consent of the competent department for examination and approval, submitted to the Provincial Department of Finance;

(two) the assets approved for lease shall be evaluated by a qualified evaluation agency and an evaluation report shall be issued;

(three) the Provincial Department of Finance or the agency entrusted by the Provincial Department of Finance shall, in conjunction with the asset leasing unit, organize public bidding in accordance with the principles of openness, fairness and impartiality;

(four) the asset leasing unit shall sign a lease contract with the lessee at the transaction price. The contract should be clear: lease term, asset use scope, rent, rent delivery term, rights and obligations of both parties, liability clauses for breach of contract, etc. The text format of the lease contract shall be uniformly formulated by the Provincial Department of Finance.

Eleventh administrative units to rent or lend state-owned assets shall submit the following information:

(1) Application documents for asset leasing and lending;

(2) Property right certificate and asset value certificate;

(3) Feasibility report;

(4) Recent accounting statements and related materials;

(five) other relevant information that the examination and approval department deems necessary.

Twelfth administrative units of state-owned assets in any of the following circumstances, shall not be leased or lent:

(1) It has been sealed up and frozen according to law;

(2) Without the consent of others;

(3) The property right is disputed;

(four) other violations of laws and administrative regulations.

Thirteenth administrative units of state-owned assets lease period is three years in principle, the longest shall not exceed five years.

Article 14 Before the promulgation and implementation of these Measures, if the contents of the contracts and agreements for leasing or lending assets by administrative units do not conform to the legal provisions, the performance of the contracts and agreements for leasing or lending shall be terminated according to law.

Article 15 Administrative units shall strengthen the management of renting and lending state-owned assets, and shall not rent or lend state-owned assets of administrative units without authorization, conceal, intercept, misappropriate, occupy, support or privately divide the rental or lending income in any form, transfer the rental or lending income to the accounts of trade unions, training centers, service centers and other units affiliated to the organs for use, deduct unreasonable expenses of units or individuals with less rent, or use the rental or lending income for eating and drinking. All relevant departments should strengthen the supervision and management of the lease and lending of state-owned assets of administrative units, and severely deal with units and their staff who violate these measures in accordance with the Regulations on Penalties and Punishment for Financial Violations.

Sixteenth administrative units shall not possess or use state-owned assets in any form for foreign investment without approval. Unless otherwise provided by law, state-owned assets shall not be used as external guarantees.

Article 17 These Measures shall come into force as of June 65438, 20 1 year. Where other relevant provisions are inconsistent with these Measures, these Measures shall prevail.