1. Scope of recovery
The National Land Development and Construction Fund shall be in accordance with the "National Land Development and Construction Fund Management Leading Group" (referred to as the National Development Fund Leading Group, the same below). The Trial Measures for the Use and Management of Development and Construction Funds shall be used. The construction project is subject to the development and construction agreement signed by the National Development Fund Leading Group and each province. It is mainly used to transform low- and medium-yield fields and reclaim wasteland suitable for agriculture, and build a comprehensive agricultural commodity production base mainly for the production of grain.
The National Land Development and Construction Fund can be used free of charge or paid according to different situations. The use of funds is divided into two major categories: First, expenditures on non-operating projects with social and ecological benefits, such as water conservancy construction, shelterbelt construction, science and technology promotion, talent training, loan interest discounts, etc., are allocated free of charge in principle; second It is expenditure on productive projects that can obtain direct economic benefits and is used for a fee.
For national land development and construction funds, Agricultural Bank of China land development loans, and local supporting bonuses, the provincial agricultural development leading group should classify them according to the actual situation, and make overall arrangements, management and use in accordance with the approved development plan . The sources of funds must be accounted for separately. What the state recovers refers to the part of the national land development and construction fund. The national land development and construction fund cannot be arranged mainly as a non-operating expenditure item. The recovered fund is still called the National Land Development and Construction Fund and will be used as a supplementary fund for current circulation. 2. Recovery Ratio
For the National Land Development and Construction Fund, the central government implements a lump sum recovery method for the province at the rate of 50% of the allocated amount. Each province can set different recycling ratios for different projects, and the recycling ratios and specific methods are determined by each province based on actual conditions. The excess recycled remains in the province and is still used as land development fund for continued recycling use. The provincial finance department will be responsible for making up for the shortfall, and hand it over to the National Development Fund Leading Group based on the lump sum recovery ratio. 3. Recovery period
The repayment period of the project contractor can be determined based on the size, construction period, and benefits of the regional development and construction project in the province. The order of repayment should be to the country first and then to the province.
The national appropriation recovery period is ten years from the year of appropriation, and the province will repay it in one lump sum to the National Development Fund Leading Group in the eleventh year. The leading group will continue to arrange land development and construction based on the construction situation in each province.
For the part that cannot be returned due due to special reasons, with the approval of the National Development Fund Leading Group, interest will be calculated based on the current bank interest rate on the remaining amount starting from ten years, but it can be extended at most Three years to repay principal and interest. 4. Recovery method
After the national allocation is released from the Ministry of Finance to the Provincial Department of Finance, it should be promptly allocated to the Provincial Land Development Leading Group or Development Corporation, and a special account should be opened at the Agricultural Bank of China. The Provincial Finance Department and the Agricultural Bank of China Oversee the use of funds.
Project execution units at all levels should prepare financial plans. The province should make a specific recycling plan allocated by the state and organize recycling in a timely manner. 5. Strengthen fund recovery management
In order to strengthen supervision, it is necessary to do a good job in fund auditing. Financial reporting systems should be established at all levels. The Provincial Land Development Office must submit reports on fund use, task completion and the preparation of annual fund statements to the National Development Fund Leading Group every year.
Inspection work should be strengthened, and each account of the general ledger should be reviewed step by step at the end of each year. After the development and construction projects in each province are completed, the provincial government is responsible for reporting to the National Development Fund Leading Group Office for filing.
National land development and construction funds should be used by each province according to the construction projects specified in the agreement, and it is strictly prohibited to use them for other purposes. If the misappropriation is found to be serious, the National Development Fund Leading Group has the right to stop the allocation. 6. Responsibilities for fund recovery must be clearly defined
Governments at all levels are responsible for recycling funds. The provincial governor is responsible for the national land development and construction fund, and the provincial finance department is responsible for supervising the recovery proportion of the national appropriation lump sum to ensure that it is on schedule. Submit all documents to the National Development Fund Leading Group.
For the part retained by the province, the next use arrangement plan must be submitted to the National Development Fund Leading Group for filing. 7. These Measures shall be implemented on a trial basis from the date of promulgation.