关于印发《中央企业投资监督管理暂行办法实施细则》的通知
国务院国有资产监督管理委员会
国资发法规〔2006〕133号
关于印发《中央企业投资监督管理暂行办法实施细则》的通知
各中央企业:
为了规范中央企业投资监督管理工作,根据《中央企业投资监督管理暂行办法》(国资委令第16号),我委制定了《中央企业投资监督管理暂行办法实施细则》,现印发你们,请认真遵照执行。
国务院国有资产监督管理委员会
二○○六年七月十八日
中央企业投资监督管理暂行办法实施细则
第一条 为规范中央企业投资监督管理工作,根据《中央企业投资监督管理暂行办法》(国资委令第16号,以下简称《办法》),制定本实施细则。
第二条 中央企业(以下简称企业)在境内的固定资产投资、产权收购、长期股权投资活动,应当遵守《办法》和本实施细则。
第三条 企业应当按照《办法》第五条、第六条的规定,制定投资决策程序和管理制度,明确相应的管理机构,并报国资委备案。
企业投资管理制度主要包括下列内容:
(一)企业负责投资管理机构的名称、职责,管理构架及相应的权限;
(二)投资活动所遵循的原则、决策程序和相应的定量管理指标;
(三)项目可行性研究和论证工作的管理;
(四)项目组织实施中的招投标管理、工程建设监督管理体系与实施过程的管理;
(五)产权收购和股权投资项目实施与过程的管理;
(六)项目后评价工作体系建设与实施的管理;
(七)投资风险管理,重点是法律、财务方面的风险防范与重大投资活动可能出现问题的处理预案;
(八)责任追究制度。
第四条 国资委对企业投资决策程序与管理制度中存在的问题,应当及时与企业进行沟通并给予指导完善。
第五条 企业投资活动应遵循《办法》第六条规定,并结合企业实际情况研究提出相应的定量管理指标,纳入企业投资管理制度。
定量管理指标应当主要包括下列内容:
(一)企业发展规划期内非主业资产规模占企业总资产合理比重和年度投资中非主业投资占总投资的合理比重的内控指标;
(二)企业发展规划期内资产负债率的控制指标;
(三)企业内部投资收益率的控制指标。未建立指标体系的企业可参考国家有关部门发布的《建设项目经济评价方法与参数》,结合企业实际情况提出。已建立指标体系的企业也可参考相关参数进行修正;
(四)发展规划期内各类投资活动中自有资金的合理比重;
(五)发展规划期内各年度新开工项目投资额占总投资的合理比例。
上述(一)、(二)两项指标由企业在发展规划中提出,经国资委审核确认后作为国资委对企业投资活动监督管理的基础指标。其余三项指标作为国资委监管企业投资活动的参考指标。企业可根据本企业实际情况,增加相应的定量管理指标。
第六条 企业应按照《办法》第七条、第八条的规定编制并报送年度投资计划。报送的年度投资计划应附有详细的文字说明材料,按照本实施细则附件1的要求填写年度投资计划表,并于当年1月31日前报送国资委。
第七条 国资委按照《办法》第四条、第六条的规定,对企业年度投资计划的编制进行以下指导:
(一)指导企业在年度投资计划编制中贯彻国家有关方针政策,并依据宏观经济形势和市场变化提出具体要求;
(二)指导企业做好年度投资计划与发展规划的衔接工作;
(三)指导企业做好年度投资计划与企业财务预算有关指标的衔接工作;
(四)其他事项。
第八条 国资委按照《办法》第六条、第八条、第九条、第十条、第十一条的规定,受理企业年度投资计划的报送、重大投资事项的报告,并依据年度投资计划对投资项目实行备案和审核管理:
(一)备案管理。对实行备案管理的企业投资项目,除对存在问题的进行提示外,一般不再回复。国资委自收到备案的投资项目材料20个工作日内未予回复的视为备案通过。
(二)审核管理。对实行审核管理的企业非主业投资项目,国资委在20个工作日内作出审核决定,并给予书面回复。回复一般分为下列三种方式:
1.通过。
2.提示。对存在问题的项目,要求企业予以纠正或制定相应的风险防范措施。
3.否决。对存在严重问题的项目予以否决。
第九条 国资委对企业投资活动进行监督管理时,主要依据下列内容对投资项目中存在的问题进行提示:
(一)是否符合《办法》第六条有关规定;
(二)是否符合本实施细则第五条定量指标的要求:
1.投资方向。在企业投资中,非主业投资占总投资的比重是否超出合理范围,影响主业的发展(一般控制在10%以下);
2.投资资金构成。企业投资中,自有资金占总投资的比重是否处于合理范围内(一般为30%以上);
3.投资规模。企业总投资规模是否超出企业财务承受能力,主要是企业资产负债率是否处于合理水平;
4.企业新开工项目占年度投资额的比重是否处于合理范围内。
对上述第(二)项中各项指标连续两年超出合理范围的企业,国资委应当进行跟踪并分析原因,提出具体建议措施。
对出现下列情况的,视为存在严重问题,国资委将予以否决:
(一)不符合国家发展规划和产业政策的;
(二)违反企业投资决策程序和管理制度的;
(三)非主业投资不符合企业调整、改革方向,影响主业发展的;
(四)资产负债水平超出企业财务承受能力的。
第十条 国资委对企业年度投资计划外追加项目,按照《办法》第十条和本实施细则第八条、第九条办理。
第十一条 企业在投资活动中发生重大事项,应当按照《办法》第十一条规定及时向国资委报告,如发生《办法》第十一条(二)、(三)项情况,国资委依据《办法》第九条规定和本实施细则第八条、第九条进行管理,并对需要回复的及时回复企业。
第十二条 企业应当按照《办法》第十二条的规定和国资委有关通知,按时报送年度投资计划完成情况和分析材料。年度投资计划完成情况和分析材料主要包括下列内容:
(一)投资完成情况,按照本实施细则附件2的要求填报;
(二)对存在的问题、经验与教训的综合分析;
(三)部分重点企业按季度报送完成情况并附简要分析材料。
第十三条 国资委对企业投资完成情况进行统计分析,并根据工作需要将有关分析材料反馈企业。
第十四条 企业应当按照《办法》第十三条的规定,开展投资项目后评价工作,并根据后评价结果,对企业投资活动和投资活动的管理提出改进和完善的意见建议。具体工作按照国资委《中央企业固定资产投资项目后评价工作指南》(国资发规划〔2005〕92号)的通知组织实施,及时总结经验教训并将好的经验报国资委。
第十五条 国资委负责指导、管理企业投资项目后评价工作。督促检查企业后评价制度的建立和后评价工作的开展,根据行业发展状况和企业投资活动情况,选择典型企业和项目组织开展后评价工作,对典型经验及时在中央企业内组织交流。
附件:
1、企业年度投资计划表(略)
2、企业年度投资计划完成情况表(略)
中华人民共和国海关对保税仓库及所存货物的管理办法(附英文)
海关总署
中华人民共和国海关对保税仓库及所存货物的管理办法(附英文)
1988年4月14日,海关总署
第一条 为了适应对外经济贸易的发展,便利生产、仓储、运输,促进社会主义现代化建设,根据《中华人民共和国海关法》,特制定本办法。
第二条 保税仓库限于存放供来料加工、进料加工复出口的货物,或者暂时存放后再复运出口的货物以及经海关批准缓办纳税手续进境的货物。一般贸易进口货物不允许存入保税仓库。
第三条 保税仓库应具有专门储存、堆放进口货物的安全设施;建立健全的仓储管理制度和详细的仓库帐册;配备经海关培训认可的专职管理人员。保税仓库的经理人应具备向海关缴纳税款的能力。
建立保税仓库应由其经理人持工商行政管理部门颁发的营业执照,填写《保税仓库申请书》,并按规定交验经贸主管部门批准经营有关业务的批件,向海关提出申请,经海关审核并派员实地调查后颁发《保税仓库登记证书》。
第四条 保税仓库对所存的货物,应有专人负责,并于每月的前五天内将上月转存货物的收、付、存等情况列表报送当地海关核查。
保税仓库中不得对所存货物进行加工。如需改变包装、加刷唛码,必须在海关监管下进行。
海关认为必要时,可以会同保税仓库经理人双方共同加锁。海关可以随时派员进入仓库检查货物的储存情况和有关帐册,必要时可派员驻库监管。保税仓库经理人应当为海关提供办公场所和必要的方便条件。
保税仓库经理人应按章交纳监管手续费。
第五条 保税货物在保税仓库所在地海关入境时,货主或其代理人应当填写进口货物报关单一式三份,加盖“保税仓库货物”印章并注明此货物系存入某保税仓库,向海关申报,经海关查验放行后,一份由海关留存、二份随货带交保税仓库。保税仓库经理人应于货物入库后即在上述报关单上签收,一份留存、一份交回海关存查。
货主在保税仓库所在地以外的其他口岸进口货物,应按海关对转关运输货物的规定办理转关运输手续。货物运抵后再按本条第一款的规定办理入库手续。
第六条 保税货物经海关核准转为进入国内市场销售时,由货主或其代理人向海关递交进口货物许可证件、进口货物报关单和海关需要的其他单证并交纳关税和产品(增值)税或工商统一税后,由海关签印放行,将原进口货物报关单注销。
对用于中、外国际航行船舶的保税油料和零备件,以及用于在保修期限内免费维修有关外国产品的保税零备件,免征关税和产品(增值)税或工商统一税。
第七条 对从来料加工、进料加工备料保税仓库提取的货物,货主应事先持批准文件、合同等有关单证向海关办理备案登记手续,并填写来料加工、进料加工专用报关单和《保税仓库领料核准单》一式三份,一份由批准海关备存,一份由领料人留存,一份由海关签盖放行章后交货主。
仓库经理人凭海关签印的领料核准单交付有关货物并凭以向海关办理核销手续。
对提取用于来料加工、进料加工的进口货物,海关按来料加工、进料加工的规定进行管理并按实际加工出口情况确定免税或补税。
第八条 保税货物复运出口时,货主或其代理人应当填写出口货物报关单一式三份并交验进口时由海关签印的报关单,向当地海关办理复运出口手续。经海关核查与实货相符合签印,一份留存,一份发还,一份随货带交出境地海关凭以放行货物出境。
第九条 保税仓库进口供自己使用的货架、办公用品、管理用具、运输车辆,搬动、起重和包装设备以及改装用的机器等,不论是价购的或外商无价提供的,应按规定交纳关税和产品(增值)税或工商统一税。
第十条 保税仓库所存货物储存期限为一年。如因特殊情况可向海关申请延期,但延期最长不得超过一年。保税货物储存期满仍未转为进口也不复运出境的,由海关将货物变卖,所得价款比照《中华人民共和国海关法》第二十一条的规定处理。
第十一条 保税仓库所存货物在储存期间发生短少,除由于不可抗力的原因者外,其短少部分应当由保税仓库经理人承担交纳税款的责任,并由海关按有关规定进行处理。
第十二条 保税仓库经理人如有违反本办法规定的行为或走私行为,由海关按《中华人民共和国海关法》和有关规定进行处理。
第十三条 本办法自一九八八年五月一日起实施。
Administrative Rules of the Customs of the People's Republic ofChina Concerning the Bonded Warehouse and Goods
(Promulgated by the General Administration of Customs of thePeople's Republic of China on April 16, 1988)
Whole Doc.
Article 1
The present rules are hereby formulated in order to meet the
development of foreign economic relations and trade, and facilitate
production, storage and transportation and promote the construction of
socialist modernization in accordance with the Customs Law of the People's
Republic of China.
Article 2
The bonded warehouse is confined to store goods of processing
imported materials and buyer-supplied materials for re-export, or goods of
temporary storage for re-export, and goods permitted by the Customs to
enter the territory and suspend the formality of import duty. Other
imported goods for general trade shall not be allowed to be stored in the
bonded warehouse.
Article 3
The bonded warehouse shall have special security facilities for
storing and piling up the imported goods; shall establish complete
warehouse management system and detailed warehouse account books; shall
provide full-time management personnel trained and approved by the
Customs. The operator of the warehouse shall have ability to pay tax to
the Customs.
When setting up a bonded warehouse, the operator shall fill in the
"Application for Bonded Warehouse Form" with the business license issued
by the administrative bureau for industry and commerce, and shall submit
the document of approval permitting to conduct the relevant businesses
issued by the competent authority of foreign economic relations and trade,
and apply to the Customs. After the on-the-spot investigation and
examination by the Customs, the "Registration Certificate of Bonded
Warehouse" shall be issued.
Article 4
The bonded warehouse shall have full-time personnel in charge of the
storage of the goods, and shall list receipt, delivery and storage of the
stored goods of last month into forms and report them within the first 5
days of each month to the Customs for verification.
The stored goods shall not be processed in the bonded warehouse. If
it is necessary to change the packages or print shipping marks, it shall
be conducted under the Custom's supervision and control.
Considering necessary, the Customs may add locks jointly with the
operator of the bonded warehouse. The Customs may at any time send its
officer into the warehouse to check the storage and relevant account books
of the goods, if necessary, the Customs may send its officer to station in
the warehouse for supervision and control. The operator of the bonded
warehouse shall offer office and necessary convenience for the Customs.
The operator of the bonded warehouse shall pay the fees of the
supervision and control in according to regulations.
Article 5
When the bonded goods enter into the territory through the Customs at
which the bonded warehouse is located, the owner or his agent shall fill
in declaration for imported goods intriplicate, and affix "Goods of Bonded
Warehouse and state the goods will be stored in the specific bonded
warehouse and declare to the Customs. After examination and release by the
Customs, one copy shall be kept for the Customs' record, and other two
copies shall be handed over to the bonded warehouse with the goods. The
operator of the bonded warehouse shall at once sign the declaration after
the receipt of the goods. One copy of the declaration shall be kept for
record, and another copy shall be handed back to the Customs for record.
If the owner imports goods at a port at which the warehouse is not
locate, the owner shall go through the formalities of transportation
between deferent Customs according to the provisions of the Customs. When
the goods arrive at the destination, the owner shall go through the
formality of storage according to the provisions stipulated in Paragraph
One of this Article.
Article 6
When the bonded goods enter the domestic market for sale upon
verification and permission by the Customs, the owner of the goods or his
agent shall submit the licenses of imported goods, the declaration for
imported goods and other necessary documents to the Customs and pay the
customs duty, product (value added) tax and consolidated industrial and
commercial tax, and then the Customs shall release the goods with stamps
on the documents, and shall nullify the original declaration for imported
goods.
The bonded fuel and spare parts used by Chinese or foreign vessels on
international routes and the bonded spare parts used for maintaining
relevant foreign products free of charge relevant foreign products during
the garantee period shall be exempted from the Customs duty, the product
(value added) tax and the consolidated industrial and commercial tax.
Article 7
When the owner wants to take delivery of the goods from the bonded
warehouse of processing import materials and buyer-supplied materials, the
owner shall beforehand go through the Customs formalities of registration
on file with the document of approval contract and relevant documents and
fill in the special declaration for processing imported materials and
buyer-supplied materials the "Release Certificate of the Materials of
Bonded Warehouse" in triplicate. One copy of the release certificate shall
be kept by the approving Customs on file, one copy shall be kept by the
person who draws the materials for records, and one copy shall be sent
over to the owner of the goods with the Customs' stamp of release. The
operator of the warehouse shall deliver the relevant goods based on the
Release Certificate of the Materials with the Customs' stamp on it, and by
it go through the procedure of conciliation to the Customs.
For drawing the imported materials used for processing imported
materials and buyer-supplied materials, the Customs shall administrate
them according to the regulations concerning processing imported materials
and buyer-supplied materials, and decide tax exemption or collection
according to actuarial facts of processing and export.
Article 8
When bonded goods are re-exported, the owner of the goods or his
agent shall fill in the declaration for exported goods in triplicate and
submit the declaration with the Customs' stamp obtained when the goods
were imported for examination, and then go through the Customs formalities
of re-export. After the documents have been examined by the Customs to
tally with the goods, the Customs shall affix on the declaration for
exported goods. One copy of the declaration shall be kept on file, one
copy shall be handed back, and one copy shall be brought with the goods to
the Customs where the goods leave the territory. By it the Customs will
release the goods out of the territory.
Article 9
The goods shelves, office stationery, equipment for management,
transport vehicles, equipment for moving, lifting and packaging and
machines for refitting imported for self-use of the bonded warehouse shall
be collected the Customs duties, the product (value added) tax and the
consolidated industrial and commercial tax according to the regulations,
no matter the equipment were purchased at price or offered free of charge
by foreign businessmen.
Article 10
The duration of the goods stored in the bonded warehouse is one year.
The extension of duration may be applied to the Customs because of special
situations, but the extension shall not exceed one year. The bonded goods
which have not been imported nor re-transported out of the territory after
the duration, shall be sold off by the Customs. The earnings gained from
the sale shall be handled according to the provisions of Article 21 of the
Customs Law of the People's Republic of China.
Article 11
If the goods stored in the bonded warehouse happen to be missing in
the duration, the operator of the bonded warehouse shall take the
liability to pay the taxes for the shortage unless it is due to force
majeure. And the matter shall be dealt with by the Customs according to
relevant regulations.
Article 12
If the operator of the bonded warehouse violates the present rules or
undertakes smuggling, the Customs shall handle the case in accordance with
the Customs Law of the People's Republic of China and the relevant
regulations.
Article 13
These present Rules shall enter into force on May 1, 1988.