Chapter 1 General Principles

Article 1 is to establish a budget system for state -owned capital operations，Standardize the distribution relationship between state and enterprises，Strengthen the management of state -owned capital income，Maintenance of the rights and interests of the capital of state -owned capital，According to the "Company Law of the People's Republic of China"、"The Budget Law of the People's Republic of China"、"Opinions on the State Council on Trial State -owned Capital Business Budget" (Guofa [2007] No. 26)，Provincial Government General Office "The Management Measures for the Management Budget of State -owned Capitals in Shaanxi Province (Trial)" (Shaanxi Political Office [2008] 114) and other related laws、Regulations stipulate，Combined with the actual situation of our province，Formulate these measures。

Article 2 These Measures are suitable、State -owned shares (hereinafter referred to as provincial enterprises)。

Article 3 The state -owned capital income referred to in these Measures，refers。Specific includes:

(1) Profit profit。That is, a wholly -owned state -owned enterprise shall pay the profit of the state in accordance with regulations;

(2) State -owned share profit、dividend。That is state -owned holding、Dividends obtained by the state -owned equity (shares) of the company participating enterprises、dividend income;

(3) Transfer income of state -owned property rights。is to transfer state -owned property rights、Equity (shares) income;

(4) Enterprise liquidation income。That is the clearing income of a wholly state -owned enterprise (deducting the liquidation cost)，State -owned Holdings、State -owned equity (shares) shared by the company participating enterprises shared by the company's liquidation income (deducting liquidation costs);

(5) Other state stake sports betting app-owned capital returns.

Article 4 Provincial enterprise state -owned capital income belongs to provincial government non -tax income，Integrated into the provincial state -owned capital business budget income management，State -owned capital income all over the provincial treasury。

Article 5 The state -owned capital income of the provincial -level enterprise shall be charged by the Provincial Department of Finance，Provincial State -owned Assets Supervision Commission is responsible for organizing the supervision of the supervision of the supervision of the country to submit the capital income，The state -owned capital income of a non -state -owned capital supervision enterprise is responsible for the organization of its state -owned assets supervision departments。

Chapter 2 Declaration and approval of the state -owned capital income of provincial enterprises

Article 6 Provincial enterprises shall be declared in accordance with regulations，and fill in the declaration form of state -owned capital income from provincial enterprises (see the attached table for details)。The specific application time and requirements are as follows:

(1) Profit profit，Within 5 months after the end of the year，declared by provincial -level enterprises once;

(2) State -owned share profit、dividend，At the shareholders 'meeting or the shareholders' meeting (the shareholders 'meeting or the shareholders' meeting is the board of directors，Same below) Voting within 30 working days in the future，from State -owned Holdings、Enterprise participating companies declare accordingly，Attach a shareholders meeting、Resolution documents of the shareholders' meeting;

(3) Transfer income of state -owned property rights，Within 30 working days after signing the property right transfer contract，The agencies authorized by the provincial -level enterprise or the SASAC will be reported according to the actual situation，Attach property rights transfer contract and asset evaluation report;

(4) Enterprise liquidation income，Within 30 working days after the liquidation group or manager prepares the remaining property distribution plan，The liquidation group or the manager declare it based on the real report，Attach an enterprise liquidation report and the audit report issued by the Chinese registered accountant;

(5) Other state stake sports betting app-owned capital returns，Within 30 working days after the income is determined，declared by the relevant unit，and attached information about the occurrence of relevant economic matters and confirmation of amount。

7 When the provincial state -owned assets committee supervision enterprise shall apply to the state -owned asset regulatory department to pay the country with capital income，My stake betting appThe application form and related stake online sports bettingmaterials will be submitted to the Provincial Department of Finance at the same time; when other provincial departments are declared to pay the country with capital income，The application form and related materials will be directly submitted to the Provincial Department of Finance。

So wholly state -owned enterprises have wholly -owned companies or holding subsidiaries、Sub -enterprise，Should be by the group company (parent company、Corporation) Based on the net profit of the owner of the parent company by the annual consolidated financial statements。

Article 8 Enterprise calculates the annual net profit of the due profit，You can deduct the loss of losses in the previous year。

9 State -owned capital income of provincial enterprises in accordance with the following standards:

(1) After the tax after taxation of the state -owned wholly -owned enterprise, after the taxation of the previous year,，Resource category、Investment companies pay at 10%，Competitive enterprises pay at 5%，Special industries have suspended delivery;

(2) State -owned Holdings、Enterprise participating companies should pay the dividend of state -owned investors、dividend，Implement the profit distribution plan passed by the shareholders 'meeting or the resolution of the shareholders' meeting，Dividends that state -owned shares should be divided、Dividend，Full delivery; State -owned Holdings、Enterprises participating companies should allocate annual net profit in accordance with the law。Not allocating that year，It should be explained that the reason and basis that is not allocated for temporary，and issue resolutions at the shareholders 'meeting or shareholders' meeting。

(3) Transfer income of state -owned property rights (equity) of enterprises is deducted from related costs、The remaining part of the taxes and fees，Full of time;

(4) Lleel income of wholly state -owned enterprises，State -owned Holding Enterprise Lleel Clearance Insurance China has a shared part that should be shared，Full of time;

(5) Law、Regulations and regulations stipulates other state -owned capital returns that should be paid for，Implement in accordance with relevant regulations。

Article 10 Provincial Enterprise Swiping China has the difference between capital income and the following situations are approved:

(1) Profit profit，Calculate the calculation of the net profit of the parent company owner and the prescribed proportion of the owner of the parent company;

(2) State -owned share profit、dividend，According to state -owned holding、The decision to approve the distribution of profit distribution;

(3) Transfer income of state -owned property rights，stake online sports bettingApproves according to the corporate property transfer agreement and asset evaluation report;

(4) Enterprise liquidation income，A clear report of the corporate liquidation report submitted by the liquidation group or the manager;

(5) Other state stake sports betting app-owned capital returns，stake online sports bettingApproves according to the financial accounting information of relevant economic behavior。

Article 11 Provincial enterprises have made significant adjustments based on national policies，Or a huge loss caused by non -resistance factors such as major natural disasters，Need to reduce the profitable profit，should be from the Provincial Department of Finance、The state -owned asset supervision department submits an application，After the Provincial Department of Commerce State -owned Assets Supervision is reported to the provincial government for approval，The profitable profits that will be reduced directly to increase national capital or state -owned capital reserve。

Chapter III's delivery of state -owned capital returns of provincial enterprises

Article 12 Provincial -level enterprise state -owned capital income，Using the "State -owned Capital Management Revenue" type of "State -owned Capital Management" in the government revenue and expenditure classification subject、Meter -level subjects。

Article 13 Provincial -level enterprise state -owned capital income，Perform according to the following procedures:

(1) The state -owned asset supervision department submits audit opinions，Submit to the Provincial Finance Department for review，The Provincial Department of Finance puts forward review opinions within 15 working days after receiving the review of the state -owned asset supervision department;

(2) The state -owned asset supervision department issued a traffic notice from the state -owned capital income to the regulatory enterprise in accordance with the review results of the Provincial Finance Department.，The Provincial Department of Finance will issue the "General Payment of Non -tax income of the Shaanxi Provincial Government" to the enterprise;

(3) The supervision enterprise of the Provincial State -owned Assets Supervision and Administration Commission of the Provincial State -owned Assets Supervision and Administration Commission for traffic revenue and the "General Payment of Non -tax Incontasions of the Shaanxi Provincial Government" issued by the Provincial Department Enterprises supervised by other departments shall handle the procedures for the state -owned capital income bank in accordance with the "Shaanxi Provincial Government's Non -tax Revenue General Payment Letters" issued by the Provincial Department of Finance;

Article 14 Provincial enterprises with a profit of below 100 million yuan，It must be settled within 30 days after receiving the "Shaanxi Provincial Government's Non -tax Revenue General Payment Book";，It can be cleared within 90 days in two times。

Article 15 The situation of capital income for provincial enterprises owe countries，Provincial Finance Hall、State -owned asset supervision department shall find out the cause，Take measures to urge it。

Chapter 4 Supervision and Inspection of Provincial State -owned Capital Revenue

Article 16 Provincial -level enterprise state -owned capital income is submitted，The basis for the assessment and rewards and punishments of the person in charge of the enterprise。

Article 17 The state -owned asset supervision department and the Provincial Department、Supervision and inspection，Relevant enterprises should cooperate with。

Article 18 of the arrears、misappropriation、Interest and privately divide the state -owned capital income，In accordance with the State Council's "Regulations on Punishment of Punishment of Fiscal Illegal Acts" and other regulations。

Article 19 Staff of the State -owned Assets Supervision Department and the Provincial Department of Finance，In the management of state -owned capital income in provincial -level enterprises，Abuse of power、False or leaked the provincial business secrets，It is handled by relevant departments in accordance with the law。

Chapter 5 Attachment

Article 20，From its regulations。

Article 21: These Measures will be implemented from the date of release。