Article 1 These Measures are formulated in order to implement the Opinions of the State Council on Strengthening the Management of Local Government Debt (Guo Fa [2065] No.438+04, hereinafter referred to as the Opinions) and do a good job in clearing and screening the existing debts of local governments into budget management.
Article 2 The purpose of cleaning and screening work is to clean up the existing debts and screen the government debts, so as to lay a foundation for the classification of government debts to be included in the full-scale budget management.
Article 3 The term "existing debts" as mentioned in these Measures refers to the debts that have not been paid off as of 20 14 12 3 1.
Article 4 The clean-up and screening work shall be under the unified leadership of the local government, with the financial department taking the lead, and all departments and units shall take their respective responsibilities.
Article 5 Local governments at all levels shall, in combination with the clean-up and screening work, carefully screen the stock projects of financing platform companies, vigorously promote the PPP model for projects suitable for cooperation between the government and social capital, encourage social capital to participate in providing public goods and services and obtain reasonable returns, and at the same time reduce the pressure on government debt and free up more funds for key livelihood projects.
Sixth cleaning and screening work should be carried out in the order of cleaning first and then screening.
Seventh clean-up work by the local government debt stock lending unit (hereinafter referred to as the debt unit) is responsible for the specific, the competent department and the financial sector audit checks. The debtor shall negotiate with the creditor for confirmation and check the detailed debt data one by one according to the contract. For the verified debt data, the debt unit shall, according to the audit caliber, report the debts that the local government has the responsibility to repay, the debts that the local government has the responsibility to guarantee, and the debts that the local government may bear certain rescue responsibilities, and submit them to the financial department after being reviewed and summarized by the competent department. These include:
(1) For all debts determined by the national government debt audit in 20 13 as of June 30th, 20 13, fill in the debt data as of June 30th, 20 14 according to the audit results and the debt increase and decrease statistics of the local government debt management system (debt system for short).
(2) For all debts newly incurred after June 30, 20 13, fill in the debts as of June 30, 20 14,12,31year according to the statistics of debt system and auditing caliber.
Article 8 The financial department shall review and summarize the debt data reported by the competent department. If it is inconsistent with the audit results or audit caliber, it shall be returned to the debt unit for re-verification.
Article 9 If there is any dispute over the stock of local government debt reported according to the audit results and audit caliber of government debt, both parties to the dispute shall put forward solutions and basis, which shall be reported to the government at the same level for confirmation after the audit opinions are issued by the audit department at the same level.
Tenth clean-up work should be strictly in accordance with the spirit of the "Opinions", and the responsibilities of the government and enterprises should be clearly defined. The debts of enterprises should not be pushed to the government for repayment. Whoever borrows them will pay them back at his own risk. If it is really necessary to transfer the debts that the local government bears the guarantee responsibility or may bear certain rescue responsibility to the debts that the local government bears the repayment responsibility after the clean-up, the corresponding assets, income or rights shall also be transferred together in accordance with the principle of "consistency of powers and responsibilities".
Eleventh screening work led by the financial sector. The financial department shall, jointly with relevant departments, screen the existing debts that local governments have the responsibility to repay one by one. These include:
(a) through the PPP model into corporate debt, not included in government debt.
(two) the project has no income, and the planned debt repayment source mainly depends on the general public budget income, which is recognized as general debt. For example, compulsory education debt.
(3) If the project has a certain income, the planned debt repayment source depends on the government fund income or special income corresponding to the project income, and the risk can be internalized, it is considered as special debt. For example, land reserve debt.
(four) the project has a certain income, but the project income can not be fully covered, the part that can not be covered is included in the general debt, and the other part is included in the special debt.
Twelfth local governments at all levels should count the financial resources and realizable assets of the government at the corresponding level, and calculate the debt ratio of the government's general debt and special debt. If the debt ratio exceeds the warning line, a written explanation must be made and signed by the main person in charge of the government.
Thirteenth local governments at all levels should comprehensively count and lock the projects under construction as of the date of opinion release (September 2 1 day). Projects under construction should first be promoted through PPP mode. If the government really needs to borrow for construction, it is necessary to objectively calculate the subsequent financing demand.
Article 14 Local governments at all levels shall, on the basis of the list of financing platform companies determined by the government debt audit in 20 13 as of June 30th, 20 13, combine the increase and decrease of financing platform companies at the corresponding level from July 13 to February 14,
Fifteenth departments and units are responsible for signing the statistical results of their own departments and units. The person in charge of the financial department shall sign and confirm the screening results of the government stock debt at the corresponding level. The main person in charge of the government shall, according to the level of financial management, sign and confirm the results of cleaning and screening and various statistical data in this area.
Article 16 The local financial departments at all levels shall summarize the results of cleaning and screening in their own areas, and the audit department at the same level shall issue audit opinions, which shall be reported to the Ministry of Finance step by step after being approved by the government at the same level, and the provincial financial department shall report to the Ministry of Finance before 2065438+2005 10. All statistical data are submitted together with the screening results.
Seventeenth local governments at all levels should strictly follow the government stock debt approved by the State Council, and lock the balance of government general debt and special debt. Governments at all levels should report the locked government stock debts to the people's congresses at the same level or their standing committees in a timely manner, and disclose them to the public in a timely manner in accordance with the relevant requirements of budget disclosure.
Eighteenth local governments at all levels should promptly classify government stock debts into budget management. Specific measures shall be formulated separately.
Article 19 The Ministry of Finance shall copy the results of clean-up and screening in various places to the National Audit Office, and the financial departments at all levels shall copy the results of clean-up and screening to the auditing departments at the same level as an important reference for related auditing work in the future. Organize the offices of the financial Ombudsman of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning to verify the data submitted by all localities, and reduce the issuance scale of local government bonds accordingly if the government stock debt has inflated, and hold the relevant responsible persons accountable.
Twenty. Twenty one.