On November 27, 2009, Cai Jian [2009] No.853
Shanghai, Jiangsu, Zhejiang, Anhui, Fujian, Jiangxi, Hubei, Hunan, Guangdong, Guangxi, Hainan, Chongqing, Sichuan, Guizhou, Yunnan, Tibet, Heilongjiang, Jilin, Inner Mongolia, Liaoning Province (autonomous regions and municipalities directly under the Central Government) Finance Department (bureau), Grain Bureau, China Grain Reserve Management Corporation, COFCO Group Co., Ltd., China Hualiang Logistics Group Company,
In order to give full play to the role of market mechanism, stabilize the domestic corn market price, and protect the interests of grain farmers, with the approval of the State Council, after the newly-produced corn in Northeast China (including Heilongjiang, Jilin, Liaoning and Inner Mongolia, the same below) was listed in 2009, the central government gave a one-time fixed-fee subsidy to the southern feed-consuming provinces that purchased the newly-produced corn in Northeast China and transported it to the local area. In order to do a good job in subsidy management, we hereby print and distribute the Measures for Financial Management of Subsidies for New Corn Production in Northeast China in 2009 to you, please implement them carefully.
Attachment: Financial Management Measures for Subsidies of New Corn Production in Northeast China in 2009 by Southern Feed Consumption Provinces
Cc: General Office of the State Council, Shanghai, Jiangsu, Zhejiang, Anhui, Fujian, Jiangxi, Hubei, Hunan, Guangdong, Guangxi, Hainan, Chongqing, Sichuan, Guizhou, Yunnan, Tibet, Heilongjiang, Jilin, Inner Mongolia, Liaoning (autonomous regions and municipalities directly under the Central Government) People’s Government, Development and Reform Commission, Agricultural Development Bank branches, and the Ministry of Finance in Beijing, Shanghai and Inner Mongolia.
Attachment:
Southern feed consumption provinces purchase new corn produced in Northeast China in 2009.
Measures for the financial management of expense subsidies
In order to give full play to the role of market mechanism, stabilize the domestic corn market price, and protect the interests of grain farmers, with the approval of the State Council, after the newly-produced corn in Northeast China (including Heilongjiang, Jilin, Liaoning and Inner Mongolia, the same below) was listed in 2009, the central government gave a one-time fixed-fee subsidy to the southern feed-consuming provinces that purchased the newly-produced corn in Northeast China and transported it to the local area. To this end, these measures are formulated.
I. Scope of subsidies
(1) The southern feed consumption provinces include 16 provinces (autonomous regions and municipalities) such as Shanghai, Jiangsu, Zhejiang, Anhui, Fujian, Jiangxi, Hubei, Hunan, Guangdong, Guangxi, Hainan, Chongqing, Sichuan, Guizhou, Yunnan and Tibet.
(II) Under the leadership of the provincial people’s government, the local grain reserve companies and corn feed processing enterprises in the above-mentioned provinces are entrusted by the provincial grain administrative department and the financial department to purchase the newly-produced corn in China in 2009 in Northeast China under the principle of voluntary and independent declaration and at their own risk, and each province (autonomous region, city) entrusts 1-2 enterprises with the qualification of grain operation, and then uniformly transports them back to the local area and applies for subsidies. The list of specific enterprises should be announced to the public in a timely manner.
(III) The corn purchased by the grain enterprises directly under the central government (including the enterprise headquarters) in the above-mentioned provinces in the northeast and transported back to the above-mentioned provinces, as well as the corn purchased by the central reserve enterprises in the above-mentioned provinces from the northeast and used for reserve rotation, enjoy the same subsidy policy. The specific enterprise list shall be examined and determined by the enterprise headquarters, and the enterprise headquarters shall uniformly organize and apply for subsidies.
(four) the relevant provinces and enterprises directly under the central government shall report to the Ministry of Finance, the State Grain Bureau and other relevant departments for the record after selecting and determining the specific enterprise list; The State Grain Bureau shall make a summary and make it public in time. Once the list of enterprises is published, it will not be adjusted.
Second, the subsidy conditions and standards
(five) enterprises included in the scope of subsidies shall meet the following conditions when applying for subsidies:
1 enterprises entrusted by the provincial administrative department of food jointly with the financial department shall have the qualification of food business and the entrustment documents jointly issued by the local provincial food and financial departments. Grain enterprises and reserve enterprises directly under the central government need to be audited and confirmed by the enterprise headquarters.
2. The price purchased by enterprises from farmers in Northeast China shall not be lower than 0.76 yuan/kg in Inner Mongolia and Liaoning, 0.75 yuan/kg in Jilin and 0.74 yuan/kg in Heilongjiang (third class in the national standard, the same below). When purchasing third-class corn higher or lower than the national standard, the purchase price can be raised or lowered by 0.02 yuan/kg for each grade raised or lowered according to the national standard.
3. The purchased corn must be the newly produced corn in China in 2009.
4. The procurement period for enjoying the expense subsidy is from December 1, 2009 to April 30, 2010.
5. The purchased corn must be delivered to this province (autonomous regions and municipalities) before June 30, 2010.
6 enterprises applying for subsidies must be consistent with the goods receiving unit of the transport certificate.
7. The total amount of corn purchased by the central reserve enterprises applying for subsidies shall not exceed the reasonable annual rotation plan for the local subsidy period issued by the relevant state departments and China National Grain Storage Corporation.
(VI) The corn actually purchased by the enterprise according to the above provisions and transported back to the province (autonomous regions and municipalities) shall be subsidized by the central government at a one-time fixed cost of 0.035 yuan per catty according to the number of corn converted into standard products (moisture ≤14% and impurities ≤1%). The subsidized corn is sold by the enterprise itself and is responsible for its own profits and losses.
(seven) enterprises included in the scope of subsidies, one of the following acts, once found, cancel all financial subsidies of the enterprise, and through social media and other public notification:
1 enterprises will not yet arrived in the province (autonomous regions and municipalities) to apply for subsidies for corn.
2. The enterprise will apply for subsidies for the corn purchased within the non-subsidized procurement period or the corn newly produced in Northeast China in 2009.
3. The enterprise fails to submit the monthly statistical report of purchase, sale and storage to the local administrative department of grain according to the provisions of the statistical system, and the grain and oil processing enterprise fails to submit the statistical report of grain and oil processing industry according to the provisions, and refuses to report false statistical data.
4 other acts of obtaining state subsidies through fraud.
(eight) according to the monitoring results of the relevant state departments, when the price of corn directly purchased from farmers in Northeast China rose to an average of 0.8 yuan/kg (third-class national standard), the central government stopped subsidizing it.
Third, the starting and ending period of subsidy policy
(9) The subsidized corn shall be purchased in Northeast China from December 1, 2009 to April 30, 2010 and delivered to the provinces (autonomous regions and municipalities) where the grain purchasing enterprises are located before June 30, 2010.
(10) The procurement time shall be based on the time when the procurement contract is signed.
(eleven) the arrival deadline refers to the time of transportation to the province where the grain purchasing enterprise is located. According to the date indicated on the legal transportation documents, it is determined according to the following principles:
1. Direct inter-provincial railway transportation shall be based on the date when the goods arrive at the platform;
2. The combined transport of hot metal and public water shall be based on the date of arrival at the loading dock;
3. Direct road transportation shall be based on the date when the goods arrive at the destination.
Iv. application for subsidy funds
(12) Time of application. Enterprises enjoying this subsidy need to submit an application before July 15, 2010, and local procurement enterprises shall submit the subsidy application and valid vouchers to the provincial grain administrative department according to the above-mentioned prescribed time limit; Enterprises affiliated to the central government shall submit subsidy applications and valid vouchers to the enterprise headquarters. The subsidy application includes all materials for corn procurement and transportation, as well as the sales and inventory of corn transported back to the province (autonomous regions and municipalities).
(thirteen) the subsidy application materials include:
1. Voucher of purchasing link: For direct purchase from farmers in Northeast China, there should be a unified invoice (copy) for grain and oil purchase uniformly printed by the local tax department, and this invoice should have an audit stamp stamped by the tax department. Unified procurement from grain enterprises in Northeast China should have a legal procurement contract and a special invoice for local tax value-added tax (copy). A new grain certificate issued by the county-level grain administrative department or quality inspection unit where the purchase is located. At the same time, the purchaser of the small ticket or the buyer of the purchase contract must be the subsidy application enterprise announced by the State Grain Bureau to the public.
2. Vouchers for transport links: waybills and delivery vouchers uniformly printed by railway, transportation and shipping departments. Among them, the place of dispatch is Northeast China, the place of arrival is the subsidized province stipulated in these Measures, and the consignee is a subsidy application enterprise made public by the State Grain Bureau.
3. Payment voucher: the grain purchase voucher or bank remittance voucher printed by the tax department. Among them: the payer and the payee of the payment voucher must correspond to the buyer and the seller of the purchase contract; At the same time, the payment before June 30, 2010 must exceed 80% of the contract amount.
4. Sales inventory certificate: sales contract and special VAT invoice (copy), inventory statistics.
5 central reserve corn storage enterprises, but also need to provide the relevant state departments and China Grain Storage Corporation issued the annual rotation plan documents.
When applying for subsidies, all vouchers are provided with photocopies (which must be stamped with the official seal of the unit), but the applicant enterprise must keep the vouchers for verification. The application materials provided by the enterprise shall be registered and tabulated, and shall be responsible for the authenticity of all materials. At the same time, the enterprise shall keep all the original documents by itself, and the relevant departments shall conduct random inspection when auditing and checking.
V. Audit of subsidy funds
(fourteen) the audit of the application materials of local procurement enterprises. The provincial food department shall timely summarize, sort out and preliminarily examine the application materials for enterprise subsidies, and report them to the provincial finance department for review within 15 working days. The provincial finance department shall complete the review within 15 working days, and submit an application report for pre-allocation of subsidy funds to the central finance, and send a copy of the application report to the local financial Ombudsman office of the Ministry of Finance for examination and confirmation. The provincial food department and the financial department shall be responsible for the authenticity and completeness of the application materials of enterprises (after the preliminary examination by the provincial food administrative department in Tibet, the provincial financial department shall review and report on its own).
(fifteen) the audit of the application materials of enterprises directly under the central government. Enterprise headquarters shall, after timely summarizing, sorting out and preliminary examining the application materials for enterprise subsidies, submit an application report for pre-allocation of subsidy funds to the Ministry of Finance before the end of July 2010, and send a copy of the application report to the Office of the Financial Ombudsman of the Ministry of Finance in Beijing for examination and confirmation. The enterprise headquarters shall be responsible for the authenticity and completeness of the application materials of the directly affiliated enterprises.
(sixteen) the Office of the Financial Ombudsman shall, on the basis of the audit of the relevant departments at the provincial level and the headquarters of the enterprise, review the application materials, and at least select 1~2 enterprises for on-the-spot verification. The Office of the Commissioner shall submit the examination results to the Ministry of Finance within 30 working days after accepting the application report.
Six, the allocation of subsidy funds
(seventeen) the Ministry of Finance shall, according to the application report of subsidy funds submitted by the provincial financial department and the enterprise headquarters, allocate the amount of corn subsidies determined by the Office of the Financial Ombudsman and the subsidy standards. Subsidies from local enterprises are allocated by the central government to provincial financial departments; Subsidies from enterprises directly under the central government shall be allocated by the central finance to the enterprise headquarters.
(eighteen) after receiving the central financial allocation, the provincial financial department shall directly allocate it to the subsidy application enterprise within 10 working days.
VII. Supplementary Provisions
(nineteen) the subsidy funds allocated by the central government, as subsidy income, shall be managed and used by enterprises according to the current accounting requirements.
(twenty) business disputes, accidents, etc., which occurred during the subsidy period, shall be settled by the enterprise according to the relevant laws and regulations.
(twenty-one) enterprises included in the scope of subsidies must conscientiously implement national policies, accurately and timely fill in relevant statistical statements, and truthfully submit subsidy application materials according to regulations. Relevant regions and departments should earnestly perform their duties of supervision and inspection, and it is strictly forbidden to resort to deceit or falsely report the subsidy funds.
(twenty-two) the Ministry of Finance shall be responsible for the interpretation of these Measures.