The civil aviation construction fund can only be used for the construction of civil aviation airports, air routes and air traffic control facilities, as well as the repayment of loan principal and interest related to the above construction and other expenditures approved by the Ministry of Finance.
Other expenditures refer to non-productive construction expenditures mainly used to solve civil aviation scientific research, culture, education, health and so on. Reported by the State Council, and the total annual expenditure does not exceed 5% of the total annual income. Article 3 Classification of civil aviation construction funds.
The civil aviation construction fund is divided into capital construction investment, technical transformation investment, repayment of loan principal and interest expenditure, revolving loan and other expenditures for management according to the use mode. Article 4 Principles for the use of civil aviation construction funds.
The civil aviation construction fund adheres to the principles of first receiving and then supporting, balance of payments, overall consideration and earmarking, and the year-end balance can be carried forward to the next year. Fifth civil aviation construction funds budget and final accounts management system.
Before 65438+February 10 every year, CAAC shall be responsible for compiling the revenue and expenditure budget of the civil aviation construction fund for the next year, and submit it in duplicate to the Ministry of Finance for approval.
Capital construction projects and technological transformation projects can be reported to the Ministry of Finance for approval. After the relevant departments approve the capital construction and technical transformation plan, CAAC will report the sub-project budget to the Ministry of Finance for approval. The repayment of loan principal and interest, revolving loan and other expenses must be budgeted in detail according to the project, among which: the repayment of loan principal and interest expenses should be strictly controlled in accordance with the prescribed scope and contract; Revolving loans should be strictly used for projects related to civil aviation infrastructure construction, and the annual budget should be prepared and submitted to the Ministry of Finance for approval according to users, loan purposes, repayment sources, turnover period and amount; Other expenses shall be implemented by the civil aviation finance department according to the needs, and the expenditure budget shall be prepared according to specific projects and submitted to the Ministry of Finance for approval. The specific compilation method is in accordance with the Notice of the Ministry of Finance on Printing and Distributing the Annual Budget Compilation Method of Civil Aviation Infrastructure Construction Fund (Trial) (Caizong [1997] No.84).
The official retaliatory annual budget of the Ministry of Finance shall not be adjusted at will. In the process of implementation, if it is really necessary to adjust the budget due to special circumstances, it shall be reported to the Ministry of Finance for approval.
Before March 3 1 every year, CAAC shall be responsible for compiling the final accounts of revenue and expenditure of the civil aviation construction fund in the previous year, and submit them in duplicate to the Ministry of Finance for approval. Article 6 Provisions on the Administration of Revolving Loans of Civil Aviation Construction Funds.
Revolving loans still belong to government funds and are included in the central budget management. At present, the Ministry of Finance temporarily entrusts CAAC to set up special account management. The establishment of special accounts and the entrustment of financial institutions shall be determined by the Civil Aviation Administration in consultation with the Ministry of Finance, and shall be handled by the Civil Aviation Administration. The Civil Aviation Administration shall sign an entrustment contract with the entrusted financial institution to clarify the contents of the entrusted loan. The interest on revolving loans shall be determined by CAAC with reference to the loan interest rate of similar banks not higher than the same period. The handling fee of financial institutions for loan business shall be borne by the borrower, and the annual handling fee rate shall not exceed three thousandths. The determination of entrustment contract and loan interest rate shall be reported by CAAC to the Ministry of Finance for the record.
Revolving loans are drawn from the civil aviation construction fund according to the budget approved by the Ministry of Finance, tentatively set at 65438+400 million yuan per year from 0998 to 2000. The revolving loan principal is used in a special account in a rolling way, and the interest income is turned over to the central treasury as the income of the civil aviation construction fund, and managed and used according to the prescribed budget procedures.
The term of revolving loan shall be controlled within three years in principle and not more than five years under special circumstances.
The unit applying for a loan must submit an application to the Finance Department of the Civil Aviation Administration in official documents, including: project name, project fund source, fund gap, loan amount, loan term, repayment fund source, repayment plan, etc. According to the annual budget approved by the Ministry of Finance, CAAC entrusts financial institutions to handle loan procedures, and the specific loan procedures are directly handled by borrowing units and entrusted financial institutions in accordance with relevant state regulations.
The entrusted financial institution shall earnestly perform the entrustment contract and loan contract, go through the loan formalities, and be responsible for recovering the loan principal and interest. Article 7 The financial departments at all levels of civil aviation must participate in the preliminary work such as the establishment, feasibility study, preliminary design and budget approval of civil aviation construction fund projects. The allocation of project funds shall be determined by the financial departments at all levels of civil aviation according to the national capital system and the existing capital scale, in conjunction with the planning and infrastructure departments at the same level. Article 8 Provisions on Application for Appropriation of Civil Aviation Construction Fund.
The civil aviation construction fund turned over to the central treasury shall be applied to the Ministry of Finance by the Civil Aviation Administration, and the Ministry of Finance shall allocate funds to the Civil Aviation Administration according to the warehousing situation and the annual budget. Before the annual budget has been submitted but not approved, the Ministry of Finance may adopt the method of pre-appropriation.
The financial department of the project unit shall apply for funds from the Finance Department of the Civil Aviation Administration according to the annual budget approved by the Ministry of Finance, and the Finance Department of the Civil Aviation Administration shall go through the appropriation procedures according to the above approval and special account funds.
The financial department of the project unit shall allocate funds to the construction or use unit according to the needs of the project progress. Article 9 Provisions on fund management of civil aviation construction funds.
After receiving the civil aviation construction fund allocated by the Ministry of Finance, the financial department of the Civil Aviation Administration shall deposit it in a special expenditure account and conduct accounting and management according to the budget items approved by the Ministry of Finance.
The financial department of the project unit shall, after receiving the civil aviation construction fund allocated by the Civil Aviation Administration, implement earmarking, special account storage and itemized accounting according to the relevant approval, budgetary estimate and contract, and establish and improve the internal management system.
For civil aviation construction fund projects, the project unit shall pay the project funds in strict accordance with the economic contract and the actual progress of each project, and strictly control the investment scale and investment standards according to the project budget.