财政部关于印发《农业综合开发中央财政贴息资金管理办法》的通知

各省、自治区、直辖市、计划单列市财政厅（局），农业综合开发办公室（局），新疆生产建设兵团财务局、农业综合开发办公室，黑龙江省农垦总局农业综合开发办公室：

现将《农业综合开发中央财政贴息资金管理办法》印发给你们，请遵照执行。执行中有何问题和意见，请及时反馈。

第一章　总则

第一条　为加强和规范国家农业综合开发项目财政贴息资金管理，提高资金使用效益，根据财政部《国家农业综合开发资金和项目管理办法》、《中央财政资金贴息管理暂行办法》等有关规定，制定本办法。

第二条　本办法所称农业综合开发中央财政贴息资金（以下简称贴息资金），是指中央财政农业综合开发资金安排的，专项用于符合农业综合开发产业化经营项目扶持范围和立项条件的银行贷款利息予以补贴的资金。

第三条　本办法所称银行贷款，是指各类银行提供的符合本办法规定贴息范围及条件的贷款。

第四条　贴息资金安排遵循突出重点、择优扶持、额度控制、先付后贴的原则。

第二章　贴息范围及方式

第五条　申请贴息资金的项目原则上限于固定资产贷款项目，且具有一定贷款规模。项目一般应落实银行贷款1000万元（含）以上。中央财政只对落实银行贷款5000万元（含）以下部分予以贴息。

第六条　贴息扶持对象（以下简称项目单位）重点为国家级和省级农业产业化龙头企业（含省级农发办事机构审定的龙头企业），同时适当扶持正在成长上升、确能带动农民致富、较小规模的龙头企业及农民专业合作组织。申请贴息资金的项目不能同时申报农业综合开发产业化经营项目的其他扶持方式。

第七条　申请贴息资金的项目经济效益好，带动能力强，科技含量高，市场潜力大，竞争优势明显，与农户建立了紧密、合理的利益联结机制。项目单位具有独立的法人资格，银行信用状况好，有一定的经营规模和经济实力，建立了符合市场经济要求的经营管理机制。

第八条　贴息额度按各地农业综合开发产业化经营项目年度中央财政资金一定比例确定。

第九条　贴息期限原则上为1年，最长不超过2年。贴息比率为人民银行当年公布的同档次正常贷款基准利率。

第三章　贴息项目的申报及审定

第十条　符合本办法规定贴息范围的项目，按照属地管理和自下而上逐级申报的原则，由项目单位向管辖所在地财政部门、农发机构提出申请。

第十一条　项目单位申请贴息项目时，应提交贷款银行对该项目的评估论证报告、立项批准文件、贷款协议书等项目立项及落实贷款的有关文件，并填报《农业综合开发中央财政贴息项目申请表》（附表1）。

第十二条　省级财政部门、农发机构对各地上报的申请贴息项目的材料进行严格审核，重点对项目是否符合贴息范围和条件、项目对农户的带动能力及银行贷款的落实情况等进行审查、核实，并对申报材料的真实性负责。

第十三条　省级财政部门、农发机构在规定的贴息额度范围内对符合要求的贴息项目进行汇总，填列《农业综合开发中央财政贴息项目汇总表》（附表2），连同项目单位的申报材料一并上报国家农业综合开发办公室（以下简称“国家农发办”）审定。

第十四条　国家农发办对各省级财政部门、农发机构上报的贴息项目进行审查，对符合条件的项目下达贷款贴息项目立项通知。

第四章　贴息资金的下达及监督管理

第十五条　省级财政部门、农发机构将国家农发办贷款贴息项目立项通知逐级下达给项目单位，并督促项目单位积极落实银行贷款、抓紧组织项目实施。

第十六条　项目贷款期满1年后，项目单位凭贷款贴息项目立项通知、银行借款合同、贷款到位凭证、贷款银行出具的利息结算清单、利息支付原始凭证及复印件等材料，向管辖所在地财政部门、农发机构提出贴息资金申请，并填报《农业综合开发中央财政贴息资金申请表》（附表3）。经初审后，逐级报省级财政部门、农发机构。

第十七条　省级财政部门、农发机构根据年度预算安排的贴息资金规模对各地上报的贴息申请进行审核，对符合要求的，统一填写《农业综合开发中央财政贴息资金汇总表》（附表4），连同下级财政部门、农发机构上报的相关材料复印件，上报国家农发办审定。

第十八条　国家农发办对省级财政部门、农发机构上报的有关材料审核同意后，及时拨付中央财政贴息资金。项目单位凭上述相关材料据实到管辖所在地财政部门、农发机构报账。

第十九条　各级农发机构及项目单位要严格按国家规定管理和使用贴息资金，并自觉接受审计部门和上级财政部门的检查监督。

第二十条　各级农发机构要与贷款银行密切配合，严格审核贴息范围、贴息期限、贴息比率等。对弄虚作假的项目，国家农发办有权终止或收回该项目的贴息资金。

第二十一条　各级农发机构要定期对贴息资金的落实情况进行监督、检查，确保贴息资金发挥效益。并于每年年底向国家农发办报告贴息项目的执行情况和贴息资金的落实情况。

第五章　附则

第二十二条　本办法自发布之日起实施。原《农业综合开发项目贴息资金管理办法》（财发[2001]38号）同时废止。

2005年3月23日

Ministry of Finance Circular on Printing and Issuing Management Measures on Central Financial Discount Capital for Agriculture Comprehensive Development

The Commercial Offices （Bureaus） in all the provinces, autonomous regions, municipalities and separately listed cities, Agriculture Comprehensive Development Office （Bureau） , Financial Bureau of Xinjiang Production and Construction Corps, and Agriculture Comprehensive Development Office of Hei Longjiang Farm and Land Reclamation Bureau:

Management Measures on Central Financial Discount Capital for Agriculture Comprehensive Development is now printed and issued for implementation. Please feedback promptly any problems and opinions during the implementation process.

Ministry of Finance
March 23,2005

Measures on Central Financial Discount Interest Funds Of Agricultural Comprehensive Development

Chapter I General Principles

Article 1 For the purposes of strengthening and regulating the management of financial discount interest funds of national agricultural comprehensive development projects, increasing the profits of using the funds, these measures are formulated in accordance with related regulations of Management Measures on Funds and Projects of National Agricultural Comprehensive Development and Temporary Management Measures on Central Financial Discount Interest.

Article 2 Central financial discount interest funds of agricultural comprehensive projects in terms of these measures （hereinafter referred to as discount interest funds） means the subsidized funds arranged by funds of central agricultural comprehensive development, used specially for bank loan interest according with the requirements of support scope and project-undertaking of agricultural comprehensive development industrial operation projects.

Article 3 Bank loan in terms of these measures means the loans according with the amount scope and requirements of discount interest provided by all banks in accordance with the provisions of these measures.

Article 4 The funds for discounted interest are arranged following the principles of laying stress on the key points, choosing outstanding ones to support, controlling the specified amount, paying first and discounting second.

Chapter II Scope and ways of discount interest

Article 5 The projects applying for discount interest funds are limited to loan project for fixed assets in principle, and has a certain scale. The project should normally finalize more than 10 million yuan （including 10 million yuan） of bank loan. Central Finance only gives discount interest to the finalized funds lower than 50 million yuan （including 50 million）.

Article 6 Discount interest supported target （hereinafter referred to as “ project unit”） should be priority in national and provincial agricultural industrial dragon's head enterprises （including the dragon's head enterprises approved by provincial agricultural development organs）, and at the same time support properly smaller scale developing dragon's head enterprises and peasant professional cooperative organizations that may lead the peasants become rich. The projects applying for discount interest funds can not apply for other support ways of agricultural comprehensive development industrial operation projects simultaneously……

Article 7 The projects applying for discount interest funds have good economic benefit, strong leading ability, high scientific content, great market potentialities, clear competition superiority and has established close and proper interests connection mechanism with the peasants. Project units have the qualifications of independent legal persons, fine bank credit status, certain business scale and economic strength and established business management mechanism meeting the requirements of market economy.

Article 8 The specified amount of discount interest is determined in accordance with certain proportions of annual central financial funds of every local agricultural comprehensive development industrial operation project.

Article 9 The term of discount interest is 1 year in principle, the longest is no more than 2 years. The rate of discount interest is the standard normal interest loan at the same level published by the People's Bank in the same year.

Chapter III Application and approval of discount interest project

Article 10 The application of the projects according with the scope of discount interest stipulated by these measures is put forwarded by project units to the financial department and agricultural development organs in the jurisdictional area according to the principle of jurisdictional management and applying from bottom to top.

Article 11 When project units apply for discount interest project, they should submit evaluation and demonstration report, project approval document, loan agreement and related documents about project and loan made by loan providing bank.

Article 12 All provincial financial authorities and agricultural development organs should examine strictly the materials of applying discount interest projects submitted by all areas, examining especially whether or not the projects accord with the scope and requirements of discount interest, the ability that the project leading the peasants and the situation of finalizing bank loan. They should be accountable to the truthfulness of the application materials.

Article 13 Provincial financial authorities, agricultural development organs should summarize the discount interest projects meeting the requirements within the specified amount of discount interest, fill in Summary Form of Central Financial Discount Interest Project of Agricultural Comprehensive Development （Attached Form 2） and submit it and the application materials of project units to National Agricultural Comprehensive Development Office （hereinafter referred to as “NACDO”） for approval.

Article 14 To the projects meeting the requirements, NACDO should examine the discount interest projects submitted by all provincial financial departments and agricultural development organs and distribute circular of undertaking projects of discount interest loan.

Chapter IV Management of distributing and supervising discount interest funds

Article 15 Provincial financial departments and agricultural development organs will distribute circular of undertaking discount interest loan projects to the project units level by level, and supervise and urge the project units to finalize bank loan positively and pay close attention to organize the implementation of the project.

Article 16 After one year term of the loan project, the project units should apply for discount interest funds to the financial departments and agricultural development organs in the areas under jurisdiction by circular of undertaking discount interest loan project, bank contract of funds borrowing, voucher of loan in place, interest settlement document, original evidence of interest payment and the copies, and fill Application Form of Central Financial Discount Interest Funds of Agricultural Comprehensive Development （Attached Form 3）. After preliminary examination, all materials should be submitted to provincial financial departments and agricultural development organs level by level.

Article 17 Provincial financial departments and agricultural development organs verify the discount interest application submitted by all areas in accordance with the amount of discount interest fund arranged by annual budget. To those meeting the requirements, they should fill in Summary Form of Central Financial Discount Interest Funds of Agricultural Comprehensive Development （Attached Form 4） and submit it and the copies of related materials submitted by financial departments and agricultural development organs at lower level to NACDO for approval.

Article 18 After the examination and approval of related material submitted by provincial financial departments and agricultural development organs, NACDO should pay by transfer central financial discount interest funds in time. Project units may get a refund by producing the evidence of above related materials.

Article 19 Agricultural development organs at all levels and project units should manage and use discount interest funds in accordance with national regulations and accept the examination and supervision of auditing agency and financial departments.

Article 20 Agricultural development organs at all levels should cooperate closely with the loan-providing bank, examine strictly the scope, term, and rate of discount interest. NACDO has the right to end or recall the discount interest funds of the projects that employ trickery.

Article 21 Agricultural development organs at all levels should supervise and examine the situation of finalizing discount interest funds, ensuring the benefit of discount interest funds. They should also report to NACDO the situation of implementing discount interest project and finalizing discount interest funds at the end of every year.

Chapter V Supplementary articles

Article 22 These measures come into effect as of the publication day. Former Management Measures on Discount Interest Funds of Agricultural Comprehensive Development Project are repealed simultaneously.

March 23，2005