Article 1: In order to further strengthen the use and management of the Ministry of Finance’s Agricultural Support Working Capital Fund (hereinafter referred to as the “Agricultural Support Working Capital Fund”) and improve the efficiency of fund use, according to the “Management of the Ministry of Finance’s Special Working Capital Fund” issued by the Ministry of Finance These Measures are formulated in accordance with the relevant provisions of the Measures (Cai Yu Zi [1995] No. 465) and in combination with the actual situation of the working capital fund to support agriculture. Article 2 Sources of working capital funds to support agriculture

(1) A small amount of funds allocated from the central budget every year that are changed from free appropriations to paid use;

(2) According to It is stipulated that the balance of the fund occupancy fees collected (including overdue occupancy fees and deposit interest) after deducting the handling fees for the entrusted issuance of agricultural support working capital funds shall be converted into the principal of agricultural supporting working capital funds. Article 3 Principles for the use of working capital funds to support agriculture

(1) The funds shall be earmarked for special use, recovered upon maturity, and reused to ensure the safety and integrity of the funds;

(2) Based on national industrial policies As a guide, implement the country's principles and policies to develop agriculture and prosper the rural economy, and serve the development of agricultural production and rural economy.

(3) Fill in the gaps, pay attention to social benefits, take into account economic benefits, not aim at profit, but focus on cultivating financial resources and increasing fiscal revenue.

(4) Concentrate use, focus on investment, and prioritize projects with low investment, good benefits, and fast turnover.

(5) The working capital fund for supporting agriculture shall not be used directly or indirectly for stocks, securities, futures, real estate and other projects; it shall not be used for capital construction and working capital other than approved projects; it shall not be used for consumption purposes Expenditure items; commercial financial activities are not allowed, and usury is not allowed.

(6) Comply with financial laws and regulations and financial disciplines, and strictly prohibit power-for-money transactions and abuse of power for personal gain. Article 4 Scope of use of working capital funds to support agriculture

(1) Planting and breeding industry;

(2) Promotion and application of agricultural scientific and technological achievements;

( 3) Township enterprises that process agricultural and sideline products and take advantage of local agricultural resources;

(4) State-owned agricultural enterprises and agricultural, forestry, water, gas, land and other qualified agricultural institutions develop diversified operations ;

(5) Construction of agricultural industrialization and agricultural socialization service systems;

(6) Other agricultural projects suitable for support from the agricultural working capital fund. Article 5 Borrowing Conditions for Agricultural Working Capital Funds

(1) All central agricultural departments, provinces, autonomous regions, municipalities directly under the Central Government and the finance departments (bureaus) of cities under separate state planning must have a supporting fund to borrow agricultural working capital funds. The agricultural working capital account has a dedicated person to manage the working capital for supporting agriculture, and the accounting and accounting are carried out in accordance with regulations.

(2) The borrowing project must comply with the national industrial policy; meet the overall needs of the agricultural and rural economic development plan; the borrowing project must be feasible and have good economic benefits.

(3) The borrowing unit must have stable economic income and the ability to repay the loan; the borrowing unit’s leaders and accounting personnel must have a strong sense of responsibility and a sound financial management system; the borrowing unit must have technical support and management for the implementation of the project management capabilities.

(4) The central agricultural departments, the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning can promptly return the loans of previous years. Article 6 The use period and occupancy fee of the agricultural support working capital fund

(1) The use period of the agricultural supporting working capital fund should be determined according to the construction period of the project and the time to realize benefits, which is generally 1-3 years. For projects with long production cycles and slow results, the service life can be extended appropriately, but the maximum period shall not exceed 5 years. The loan period is calculated from the date our department signs the contract.

(2) Units that borrow agricultural support working capital must pay fund occupation fees as stipulated in the contract.

(3) Occupation fees are subject to differential rates based on the purpose of funds, period of use, project category, quota size, social benefits and economic benefits, etc. Within the specified period, a fund occupation fee will be charged at an annual rate of 1-4%. The specific rate standards are as follows: 1. 2% for planting and breeding projects; 2. 1% for agricultural science and technology achievements promotion and application projects; 3. 4% of township and village enterprise projects that process agricultural and sideline products and utilize the advantages of local agricultural resources; 4. 3% for state-owned agricultural enterprises and qualified agricultural institutions such as agriculture, forestry, water, gas, and land to develop diversified business projects; 5. Agricultural industrialization and socialized service system construction projects 2%; 6. 4% for other agricultural projects suitable for support from the working capital fund to support agriculture.

(4) The central agricultural administrative department, the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall not charge additional capital occupation fees when borrowing working capital funds to support agriculture. Article 7 Issuance and recovery of working capital loans to support agriculture

(1) For loan projects of working capital to support agriculture, central units shall be reviewed and screened by the central department in charge of agricultural development, and shall be reported to the Ministry of Finance in official documents after project approval; Local units are reviewed, screened, and approved by the finance departments (bureaus) of each province, autonomous region, municipality directly under the Central Government, and city under separate state planning, and then report to the Ministry of Finance in a formal document. The Ministry of Finance does not directly distribute working capital funds to support agriculture to the units affiliated to various central agricultural departments and prefectures (cities) and counties.

(2) The Ministry of Finance shall report to the central agricultural departments, the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning for projects that meet the borrowing conditions, usage principles and scope of use stipulated in these Measures. , combined with the availability of funds, determine the support projects and amounts, and fill in and issue loan notices to relevant departments, provinces (autonomous regions, municipalities) respectively.

Relevant departments or provincial (regional, municipal) finance departments (bureaus) shall comply with the contents and requirements of the loan notice. Sign loan contracts with the Agriculture Department of the Ministry of Finance in a timely manner according to projects.

(3) For working capital loans approved by the Ministry of Finance, China Economic Development Trust and Investment Corporation is entrusted to handle the appropriation procedures.

(4) After the loan expires, the central agricultural departments that have signed the loan contract with the Ministry of Finance, the finance departments (bureaus) of all provinces, autonomous regions, municipalities and cities under separate state planning are responsible for transferring the loan principal and occupied funds. The fees will be returned to the Ministry of Finance. And indicate on the repayment voucher "Return of working capital to support agriculture (borrowing principal, occupancy fee, overdue occupancy fee for project × contract number ××year ××)". At the same time, a copy of the repayment voucher must be sent to the Working Capital Fund Management Office of the Agriculture Department of the Ministry of Finance for reference.