Article 1: In order to implement the spirit of the General Office of the State Council's "Notice on Carrying out Asset Liquidation and Capital Validation Work in Urban Collective Enterprises and Units Nationwide", we must do a good job in the liquidation of urban collective-owned enterprises and units (hereinafter referred to as collective enterprises) Regarding the definition of property rights in asset verification, these interim measures are formulated in accordance with the "Regulations of the People's Republic of China on Urban Collectively Owned Enterprises" and the "Interim Measures for the Liquidation and Verification of Assets and Capital of Urban Collectively Owned Enterprises and Units". Article 2 The definition of property rights in the asset liquidation and capital verification work of collective enterprises refers to the legal act of confirming the ownership of the properties of collective enterprises in accordance with the law. Article 3 All types of urban collective enterprises and units registered with the national industrial and commercial administration authorities at all levels as collective ownership, including various types of joint economic organizations, labor and employment service enterprises, and relevant public institutions, shall be restructured from collective enterprises into various types of Joint ventures, domestic joint ventures, joint-stock enterprises, as well as departments, enterprises, and units that occupy and manage collective assets in various forms must define property rights in accordance with these interim measures during asset liquidation and capital verification. Article 4 The definition of property rights in the liquidation and capital verification of collective enterprises must be conducive to promoting the reform and development of the collective economy, maintaining the integrity of collective enterprise assets, and protecting the legitimate rights and interests of various investors and working people. Article 5 The definition of property rights in the liquidation and capital verification of collective enterprises must be based on the principles of "confirmation in accordance with the law, respect for history, appropriate leniency and strictness, and conducive supervision". It must not only reflect "who invests, who owns, and who benefits", but also ensures that The cooperative economic nature of collective enterprises. Article 6 The property rights of the state’s investment in collective enterprises and the owner’s rights formed by their income shall belong to the state. Article 7 The property rights of collective enterprises, joint economic organizations, and community economic organizations that invest in collective enterprises and the ownership rights formed by their income shall be collectively owned by the workers within the scope of the joint economic organizations and community economic organizations. Article 8 All types of enterprises, units, legal persons, and natural persons invest in collective enterprises and the owner's rights formed by their income, their property rights belong to the investing enterprises, units, legal persons, and natural persons. Article 9 The property rights of individual employees’ equity in collective enterprises and the owner’s rights formed by their income shall belong to the individual employees; if it is difficult to identify the investor, the property rights shall temporarily belong to the collective enterprise’s workers. Article 10 All types of funds raised by collective enterprises at the time of establishment or funds withdrawn from profits shall, unless otherwise stipulated by the state, be agreed in advance with the parties concerned (including legal persons and natural persons). Determine the ownership of the property rights; if there is no agreement, the property rights shall in principle be collectively owned by the workers of the collective enterprise; if it is a collective enterprise run by a state-owned enterprise, in line with the principle of supporting the development of the collective economy and safeguarding the rights and interests of various investors, the property rights shall be liquidated by both parties according to the state Relevant regulations such as capital verification shall be negotiated and resolved. Article 11 The property rights of funds collected by collective enterprises, joint economic organizations, and community economic organizations for use in collective enterprises in accordance with relevant state regulations (such as cooperative undertaking funds and overall planning undertaking funds) belong to the joint economic organizations and community economic organizations. Collectively owned by workers. Article 12 The property rights of collective welfare facilities purchased and constructed by collective enterprises with public welfare funds shall be collectively owned by the workers of the collective enterprise. Article 13: In principle, the property rights of the owners’ rights formed by receiving funding and donations from a collective enterprise shall be determined according to the agreement at the time of funding or donation; in the absence of an agreement, the property rights shall be collectively owned by the workers of the collective enterprise. Article 14 The preferential treatment enjoyed by collective enterprises in accordance with national laws, regulations and other relevant policies, including owner's rights and interests formed by tax repayment of loans, pre-tax loan repayment and various tax exemptions, formed before June 30, 1993, Its property rights are collectively owned by workers; if it was formed after July 1, 1993, and the state stipulates a special purpose for it, such regulations shall prevail; if there is no provision, the enterprise shall be based on the proportion of property (including labor accumulation) owned by each investor in the collective enterprise. Determine ownership of property rights. Article 15 The assets transferred, allocated or invested in collective enterprises by the government, state-owned enterprises and public institutions in order to support the development of the collective economy or to provide employment for unemployed young people, surplus personnel of state-owned enterprises and other urban residents shall be clearly defined as free transfer or paid transfer. However, if the transfer fee (including physical objects) collected has reached the original value of the asset, the ownership rights formed by the asset and its income shall be collectively owned by the workers of the collective enterprise. Article 16 A collective enterprise uses funds and physical objects obtained from borrowing (including secured loans) and leasing as inputs for starting a collective enterprise. The owner's equity formed by this investment and its income shall be treated as such unless the creditor has assumed joint liability and has signed a contract with the debtor. Unless the agreement is executed in accordance with the agreement, its property rights shall be collectively owned by the workers of the collective enterprise. Article 17 After the implementation of the "Regulations of the People's Republic of China and Guocheng Towns on Collectively Owned Enterprises" on January 1, 1992, the collective assets of collective enterprises that have been transferred, misappropriated, or misappropriated shall be treated in accordance with the "People's Republic of China and Guocheng Towns" The relevant provisions of the Regulations on Collectively Owned Enterprises shall be dealt with. Article 18 The specific work on the definition of property rights for the liquidation and verification of assets of collective enterprises shall be carried out by the competent departments of collective enterprises in accordance with the "Specific Provisions on the Definition of Property Rights for Liquidation and Verification of Assets of Urban Collectively-owned Enterprises and Units" jointly issued by the Ministry of Finance, the State Economic and Trade Commission, and the State Administration of Taxation 》(issued separately) is responsible for implementation. Article 19 Disputes and disputes arising from the definition of the assets and liabilities of collective enterprises shall be attended by the local economic and trade, finance (asset settlement and verification agencies), taxation departments, and, if state-owned assets are involved, the state-owned assets management department, in conjunction with the enterprise authorities. Form a relevant service team to mediate and make rulings.
Any assets with complex ownership relationships that still lead to disagreements after mediation will be regarded as "assets to be defined" and will be resolved through further negotiation by relevant departments in the future.