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上海市企业国有资产产权界定暂行办法 上海市企业国有资产产权界定暂行办法(中英文) 作者:未知 文章来源:未知 更新时间:2005-11-10 12:16:16 Interim Procedures of Shanghai Municipality on The Demarcation of The Property Right over Enterprises' State-owned Assets Article 1 (Purpose and Basis) 第一条 (目的和依据) With a view to further defining the ownership of 为了进一步明确产权归属，维护国有资产所有者和property right, safeguarding the lawful rights and 其他产权主体的合法权益，促进现代企业的建interests of the possessors of State-owned assets and 立，根据本市实际情况，制定本办法。 the subjects of other property rights, and promoting the establishment of a modern business system, the present Procedures are formulated in the light of actual situations in Shanghai. Article2 (Definition) 第二条 (有关用语的含义) Some terms used in the present Procedures have 本办法中下列用语的含义: respectively the meaning as follows: The term "State-owned assets" means the assets 国有资产，是指国家依法取得和认定的，或者acquired and affirmed according to law by the State, 国家拨款、国家对企业投资及其收益等形成的资 or formed by State appropriation, state investment in 产。 the enterprises and income earned therefrom. The term "property right" means the title to the 产权，是指财产所有权以及与财产所有权有关property and the operation right, use right and other 的经营权、使用权等权利。 rights related to the title. The term "property right demarcation" means a legal 产权界定，是指国家依法划分财产所有权和经act by the State of demarcation the ownership of the 营权、使用权等产权归属，明确各类产权主体具有title to assets, operation right, use right and other 权利的财产范围及经营管理权限的一种法律行为。 property right, and defining the scope of the property, over which all kinds of subjects of property right have the right, and the competence over its operation and management. Article3 (Scope of Application) 第三条 (适用范围) The present Procedures shall apply to the 本办法适用于本市企业中经营性国有资产的产权demarcation of the property right over the operational 界定及其相关的管理活动。 State-owned assets in the enterprises and other related administration activities in Shanghai. Article4 (Principle for Property Right Demarcation) 第四条 (产权界定的原则) The property right demarcation shall follow the 产权界定，应当遵循“谁投资，谁拥有产权”的原则。principle of "Whoever invests owns the property 在国有资产产权界定过程中，既要维护国有资产所right". In the course of demarcation the property right 有者及经营使用者的合法权益，又要维护其他财产over State-owned assets, the lawful rights and 所有者及经营使用者的合法权益。 interests of both possessors, operators and users of State-owned assets and the lawful rights and interests of the owners, operators and users of other property shall be upheld. Article5 (Competent Authorities) 第五条 (主管部门) The Shanghai Municipal State-owned Assets 上海市国有资产管理办公室(以下简称市国资办)Administration Office (hereinafter referred to as the 是本市国有资产产权界定工作的主管部门。 "SSAAO") is the competent authorities for demarcating the property right over state-owned assets in Shanghai. The district (county) State-owned assets 区、县国有资产管理部门依照本办法，负责规administration departments are in charge of 定范围内的国有资产产权界定工作。 demarcating the property right over State-owned assets within the prescribed limits in accordance with the present Procedures. Article6 (Demarcation of Property Right Over Assets 第六条 (国有企业资产中的产权界定) in State-owned Enterprises) Assets in State-owned enterprises in Shanghai shall 本市国有企业资产中有下列情形之一的，界定为国be demarcated as State-owned assets if they are in 有资产: one of the following circumstances: 1. National capital fund and State-owned corporate (一)依法代国家投资的部门、机构和国有capital fund that result from the investment made, 企业分别以货币、实物、国家所有的土地使用权及according to law by the departments, organs and 知识产权等向企业投资，形成的国家资本金和国有State-owned enterprises on behalf of the State in the 法人资本金。 form of money, material object, State-owned land-use right and/or intellectual property right in enterprises. 2. Increased capital fund that is invested by the (二)国有企业在税后利润中按照国家规定划State-owned enterprise by way of transfer of profit 转而增加的资本金，从税后利润中提取的盈余公积after tax in accordance with State regulations, and the 金、公益金、未分配利润等。 surplus from accumulated fund, public welfare fund and undistributed profit that are drawn from the profit after tax.. 3. Net assets that are accumulated by the enterprise (三)以国有企业、事业单位的名义担保，全that is founded with all the loaned fund guaranteed in 部以借入资金投资创办的企业所积累形成的净资 the name of State-owned enterprise or institution. 产。 4. Donated assets that are to and accepted by the (四)国有企业接受馈赠形成的资产。 State-own enterprise. 5. Employee welfare fund and employee incentive (五)实行《企业财务通则》和《企业会计准fund that are drawn from the earnings retained in 则》(以下简称“两则”)前，国有企业从留利中提state-owned enterprises before the implementation of 取的职工福利基金、职工奖励基金和实行“两则”the General Provisions of Enterprise Finance and the 后用公益金购建的集体福利设施而相应增加的所Standards of Enterprise Accounting (hereinafter 有者权益。 referred to as "Two Sets of Rules") and the owner's rights and interests accrued from the purchase or construction of collective welfare facilities with public welfare fund after the implementation of "Two Sets of Rules". 6. Properties that are occupied by the Party (六)国有企业中党、团、工会组织等占用企organization, the Youth League and labor union in 业的财产，但以党费、团费、会费以及按照国家规State-owned enterprises with the exception of assets 定由企业拨付的活动经费等结余购建的资产外。 purchased or built with party membership fees, League membership fees, labor union membership fees and activity fund allocated by the enterprise according to state provisions. 7. Assets in other circumstances that are to be (七)依法界定为国有资产的其他情形。 demarcated as State-owned assets according to law. Article7 (Demarcation of Property Right Over Assets 第七条 (集体企业资产中的产权界定) in Collectively-owned Enterprises) Assets in collective ownership enterprises in 本市集体企业资产中有下列情形之一的，界定为国Shanghai shall be demarcated as State-owned assets 有资产: if they are in one of the following circumstances: 1. Owner's equity results from State investment in the (一)国家对集体企业的投资及其收益形成的collective ownership enterprise and the income 所有者权益。 earned therefrom. 2. The creditor's right accrued as a result of being (二)集体企业由国有企业担保借入资金后，loaned by the collective ownership enterprise under 由国有企业承担连带责任偿还后形成的债权，集体guarantee by the state-owned enterprise and returned 企业无力偿还的，经双方协商，可转为投资的资产。 by the latter under joint liability because of the collective ownership enterprise's failure to repay, and it can be converted into state-owned enterprise's investment through mutual consultation. 3. The owner's equity accrued after July 1, 1993 as a (三)1993年7月1日后，集体企业依据国 result of the collective ownership enterprise enjoying 家法律、法规和政策，享受以税还贷、税前还贷和favorable policies such as return of loan with tax, 各种减免税优惠而形成的所有者权益，国家对其规return of loan before taxation and all sorts of tax 定专门用途的，从其规定;国家没有规定，若国家privileges according to state law, rules and 在集体企业资产中占有一定比例的，按照该比例所regulations, and policies. If its specific use is 占有相应份额的所有者权益。 provided for State provisions, such provisions shall be followed; should there be no relevant State provisions, the corresponding portion of the owner's equity shall become state assets in proportion to the State investment in the collective ownership enterprise. 4. Assets transferred, allocated to or invested in the (四)国家和国有企业、事业单位为扶持集体collective ownership enterprise by the State, the 经济发展或者安置人员就业而转让、拨给或者投入State-owned enterprise and institution in support of 集体企业的资产中，凡明确是有偿转让但收取的转the development of collective economy or for 让费用(含实物 employment of persons. If the transfer is explicitly changeable, but the transfer fee (including material object) is short of the original asset value, the owner's equity shall accrue from the shortage and the income earned therefrom; in case of free transfer being not explicitly defined, the two parties shall determine their legal relationship concerning free use, investment or lease through mutual consultation on the principle of contributing to collective economic development. If the consultation fails, SSAAO together with Collective Assets Administration Office shall conduct the demarcation. 5. Assets in other circumstances are to be demarcated 不足其资产原有价值的，不足部分及其收益形成所as State-owned assets according to law. 有者权益;凡未明确是无偿转让的，按照有利于集 体经济发展的原则，由双方协商后重新确定无偿使 用、投资或者租用的法律关系，协商不成的，由国 有资产管理部门会同集体资产管理部门进行界定。 Article8 (Demarcation of Property Right Over Assets (五)依法界定为国有资产的其他情形。 in Sino-Foreign Equity Joint Ventures and Cooperative Joint Ventures) Assets in Sino-Foreign equity joint ventures and 第八条 (中外合资、合作企业资产中的产权界定)cooperative joint ventures in Shanghai that are 本市国有企业与外商组建的中外合资、合作经营企organized and set up jointly by State-owned 业资产中有下列情形之一的，界定为国有资产: enterprises and foreign businessmen shall be demarcated as State-owned assets if they comply with one of the following circumstances: 1. Assets that are formed by contributions made by (一)国有企业以货币、实物、土地使用权和the State-owned enterprise in cash, in kind, in 无形资产等作为出资投入形成的资产。 land-use right and intangible assets. 2. Assets that are formed by State-owned enterprises' (二)国有企业以分得利润按照双方协议向企reinvestment in the venture with the profit distributed 业再投资或者优先购买另一方股份所形成的资产。 in accordance with the agreement of both parties or by the preemptive purchase of the other party's share. 3. The portion of distributable profit and the portion (三)可分配利润及从税后利润中提取的各项of various funds drawn from the after-tax profit, with 基金中，双方约定分配比例的，从其约定;没有约the exception of funds for encouraging and rewarding 定分配比例的，国有企业方按照投资比例所占有的employee or for their welfare, etc., distributed for 相应份额，但用于职工奖励、福利等分配给个人消personal consumption, shared by the State-owned 费的基金除外。 enterprise according to the distribution ratio agreed upon by the parties, if there is such an agreement, or if there is not such an agreement, the State-owned enterprise shall receive a portion in proportion to its amount of investment. 4. All sorts of assets accepted by the State-owned (四)企业清算或者解散时，国有企业方接受enterprise, upon the liquidation or dissolution of the 赠与或者无偿留给国企业方继续使用的各项资产。 joint venture enterprise, as a gift or left behind for the State-owned enterprise to use them further gratuitously. 5. Assets in other cases that are demarcated as (五)依法界定为国有资产的其他情形。 State-owned assets according to law. Article9 (Demarcation of Property Right Over Assets 第九条 (股份制企业资产中的产权界定) in Joint-stock Enterprise) Assets in companies with limited liability, joint-stock 本市有限责任公司、股份有限公司和股份合作制企companies limited, and joint-stock cooperative 业(以下统称股份制企业)中的资产有下列情形之enterprises in Shanghai (hereinafter referred to as 一的，界定为国有资产: joint-stock enterprises) shall be demarcated as State-owned assets if they are in one of the following circumstances: 1. State-owned shares in joint-stock enterprises. (一)股份制企业中的国有股。 2. In reserve fund, public welfare fund and (二)股份制企业的公积金、公益金和未分配undistributed profit in the joint stock enterprise, the 利润中，国家或者国有企业按照投资比例所占有的corresponding portion held by the State or 相应份额。 State-owned enterprise to its investment. 3. State-owned shares already generated by the fund (三)股份制企业按照规定享受本市税收返还of joint-stock enterprises that enjoy preferential 等优惠政策的资金，已经形成的国有股。 policies according to law in Shanghai such as tax refund. 4. Assets in other cases demarcated as State-owned (四)依法界定为国有资产的其他情形。 assets according to law. Article10 (Cases of Demarcation of Property Right) 第十条 (产权界定的情形) Enterprises involving the State-owned assets that 未办理国有资产产权登记，占用国有资产或者占用have not attended to property right registration of 的资产权属不清，涉及国有资产的企业(以下统称state-owned assets, but have occupied state-owned 占用企业)发生下列情形之一的，应当按照本办法assets or the ownership of the occupied assets is not 进行国有资产产权界定: clear (hereinafter referred to as occupancy enterprises), shall have their property right over State-owned assets demarcated in accordance with the present Procedures if one of the following circumstances occurs: 1. Those which make joint investment or cooperate (一)与其他企业、经济组织和个人合资、合with other enterprises, economic organizations and 作的。 individuals. 2. Those which establish or are restructured into (二)设立或者改制为股份制企业以及其他经joint-stock enterprises or other economic 济组织的。 organization. 3. Those transfer the property right. (三)发生产权转让的。 4. other circumstances that require the property right (四)依照国家和本市规定需要界定的其他情to be demarcated according to the regulations of the 形。 State and this Municipality. Article11 (General Procedures for Property Right 第十一条 (产权界定的一般程序) Demarcation) The demarcation of property right over State-owned 国有资产产权界定工作，一般依照下列程序进行: assets shall follow the following procedures: 1. The occupant enterprise shall conduct check-up (一)占用企业自行清理和界定，并按照财务and demarcation on its own and according to the 隶属关系，将清理、界定结果和有关材料报同级国financial relationship of subordination, submit the 有资产管理部门。 result of the check-up and demarcation and relevant materials to the State-owned assets administration department at the same level. 2. The State-owned assets administration department (二)国有资产管理部门在收到占用企业提交shall, within 15 days after receipt of the demarcation 的界定结果和有关材料的15天内，作出是否予以result and relevant materials submitted by the 确认的决定，并出具确认文件。 occupant enterprise, make a decision on whether it affirms the result and issues an affirmation document. 3. The occupant enterprise shall adjust its accounting (三)占用企业依据国有资产管理部门的确认items according to the affirmation document issued 文件调整会计帐目，办理国有资产产权登记手续。 by the State-owned assets administration department and attend to the property right registration of state-owned assets. Article12 (Special Procedures for Property Right 第十二条 (产权界定的特殊程序) Demarcation) The occupant enterprise shall attend to the 占用企业因产权纠纷难以自行清理、界定时，应当demarcation of property right over State-owned 依照下列程序进行国有资产产权界定: assets according to the following procedures if it has difficulty in conducting the check-up and demarcation on its own because of any dispute over the property right: 1. The occupant enterprise shall submit an (一)占用企业向市国资办提交国有资产产权application to SSAAO for the demarcation of 界定申请。 property right over State-owned assets. 2. SSAAO shall entrust a qualified intermediary (二)市国资办委托有资格的中介机构进行查agency to conduct investigation and rectification 证后，对有产权纠纷的国有资产进行界定确认，并before affirming the demarcation of the State-owned 出具界定确认文件。 assets with disputed property right and issuing the affirmation document. 3. The occupant enterprise shall adjust its accounting (三)占用企业依据市国资办的确认文件调整items according to the affirmation document issued 会计帐目，办理国有资产产权登记手续。 by SSAAO, and attend to the property right registration of state-owned assets. Article13 (Materials to be Submitted) 第十三条 (提交的材料) While reporting the results of the check-up and 占用企业上报自行清理和界定结果或者提交国有demarcation made on its own or applying for the 资产产权界定申请报告时，应当同时向国有资产管demarcation of property right over the State-owned 理部门提交下列材料: assets, the occupant enterprise shall submit to the State-owned assets administration department the following materials: 1. Corporate Business License. (一)法人营业执照。 2. Current Balance Sheet. (二)当期资产负债表。 3. Capital Verification Report at start-up or other (三)开办时的验资报告或者有关证明文件。 relevant documentary evidence at its start-up. 4. Relevant certification of the right over the land and (四)土地和房产的有关权利证明。 buildings. 5. Other relevant documents and materials. (五)其他有关文件和资料。 Article14 (Investigation into Law Enforcer's 第十四条 (执法者违法行为的追究) Unlawful Practice) Law enforcers at the State-owned assets 国有资产管理部门的工作人员应当遵纪守法，秉公administration departments shall observe discipline, 执法。对玩忽职守、滥用职权、徇私舞弊、索贿受abide by laws, and act with justice. Those who 贿者，构成犯罪的，依法追究刑事责任;未构成犯neglect their duties, abuse their power, act wrongly 罪的，给予行政处分。 for selfish ends, or seek or take bribes to the degree serious enough to constitute a crime shall be prosecuted for criminal liability, and those whose wrong dose not constitute a crime shall be given disciplinary sanction. Article15 (Property Right Demarcation for 第十五条 (事业单位的产权界定) Institutions) The demarcation of property right over state-owned 对本市事业单位的经营性国有资产产权界定，参照assets in institutions in Shanghai shall be handled by 本办法执行。 reference to the present Procedures. Article16 (Department Responsible for Interpretation 第十六条 (应用解释部门) in Application) SSAAO shall be responsible for the interpretation of 本办法的具体应用问题，由市国资办负责解释。 the present Procedures in their specific application. Article17 (Date of Implementation) 第十七条 (施行日期) The present Procedures shall become effective on 本办法自1998年5月1日起施行。 May 1, 1998.