Chapter I: General Provisions.
Article 1 In order to strengthen the supervision and management of rural creditor's rights and debts, strictly control new rural debts, standardize debt repayment behavior, and prevent debt risks, these measures are formulated in accordance with the Accounting Law of the People's Republic of China, the General Office of the People's Republic of China on resolutely stopping the occurrence of new rural debts related to the notice (Guo Ban Fa 2005 No. 39) and other relevant laws, regulations and policies, combined with actual work.
Article 2 The term "rural creditor's rights and debts" in these measures refers to the township people's ** and their subordinate departments and village-level organizations, and all kinds of receivables or payables within a certain period of time in the future.
Specifically, rural debts include loans and other outstanding debts payable from financial institutions, higher-level finances, external units, and social individuals, as well as contingent debts that need to be repaid by villages under specific conditions in the form of guarantees and commitments.
Specifically, rural creditor's rights include the agricultural taxes receivable from peasant households or village-level organizations and their additional arrears, the arrears of townships and villages and other outstanding receivables, as well as various provisional payments prepaid by villages in accordance with relevant regulations.
Article 3 The County Finance Bureau is responsible for the management and supervision of rural creditor's rights and debts, and its main responsibilities are:
1) Responsible for the daily work of rural creditor's rights and debts management;
2) Organize the assessment and evaluation of the management of rural creditor's rights and debts;
3) Responsible for the management, review and disbursement of township debt repayment funds.
Township finance offices are responsible for the liquidation and verification, data entry, statistical summary and daily management of rural creditor's rights and debts within their respective administrative areas.
The county economic management bureau is responsible for the daily supervision and inspection of village-level creditor's rights and debts and business guidance.
The county audit bureau, the county supervision bureau and other departments shall, in accordance with their respective duties, do a good job in the supervision and inspection of rural creditor's rights and debts.
Fourth township people's first establishment of a leading group for the management of creditor's rights and debts, the main responsibilities are:
1) Responsible for the daily work of the management of the township's creditor's rights and debts;
2) to study and formulate the township debt collection and debt resolution plan, and organize the implementation;
3) To study and deal with the invalid creditor's rights and invalid debts of the township;
4) Responsible for the management of creditor's rights and debts in the township and township, and make administrative affairs public;
E) regularly report to the county-level finance department on the management of the township's creditor's rights and debts;
6) Guide the subordinate village (neighborhood) committee to carry out the management of creditor's rights and debts.
Fifth township people's first establishment of creditor's rights and debts management supervision and review team, the main responsibilities are:
1) Review the subject and amount of the township creditor's rights and debts, invalid creditor's rights and invalid debts;
2) Review the township debt collection and debt resolution plan;
3) Review the collection of creditor's rights and debt resolution in the township;
4) Supervise and inspect the use of special debt repayment funds in townships and towns.
Sixth village (neighborhood) committees in accordance with the law to establish a village affairs supervision committee, in accordance with the provisions of these measures to supervise the village-level creditor's rights and debts.
Chapter II Management of Creditor's Rights and Debts.
Article 7 Township people's ** and village (neighborhood) committees shall organize and verify the village creditor's rights and debts every year, distinguish between them and register them one by one, and clarify the amount of creditor's rights and debts.
Eighth township people should improve the electronic database of rural creditor's rights and debts, township finance offices should be clear personnel to increase or decrease the changes in township creditor's rights and debts, timely entry into the rural creditor's rights and debts supervision system and local debt management system, the implementation of dynamic management. Village (neighborhood) committees should entrust township and township finance offices to establish and use a village creditor's rights and debts supervision system on their behalf.
Article 9 Township people's ** and village (resident) committees shall establish and improve the mechanism for reconciling rural creditor's rights and debts. Before December 15 of each year, it is necessary to take the form of meeting, letter, network, etc., to check the balance of claims and debts with creditors and debtors, and timely clarify matters such as the transfer, transfer, and repayment methods of claims and debts, so as to ensure that the rural creditor's rights and debts database is accurate, true and complete.
Article 10 The scale of debts shall be strictly controlled, and the formation of new debts shall be strictly prohibited. Township people** and their subordinate departments and village (neighborhood) committees are prohibited from the following acts:
1) Apply for loans from financial institutions in any name to make up for the shortfall between income and expenditure;
2) Providing guarantees, mortgages or undertakings for corporate or individual loans;
3) Borrowing money to build a project in the case of a serious shortage of funds;
4) Borrowing to pay salaries, allowances, and subsidies to cadres and employees, and solving the shortage of office funds;
5) Extravagance, waste, or arbitrary increase in non-recurring expenditures;
6) It is strictly forbidden to take the construction project by means of advance payment by the construction enterprise;
7) Other circumstances provided for by laws and policies.
If the township really needs to borrow money due to special reasons, the township people shall submit a written application to the county finance bureau after submitting it to the township people's congress for review and approval, and the county finance bureau shall submit a preliminary examination and report to the county people for approval before handling the debt raising matters. If the village-level organization really needs to raise debts, the village (neighborhood) committee shall submit a resolution to the villagers' congress or the villagers' assembly, and the township people's ** shall submit a written application to the county economic management bureau, and the county economic management bureau shall report to the county people** for approval only after the preliminary examination of the county economic management bureau and the county finance bureau shall report to the county people's ** for approval.
Article 11 Construction projects financed by township people's committees and village (neighborhood) committees shall be handled in strict accordance with relevant provisions.
Article 12 Strict distinction is made between loans and arrears. In accounting, loans and arrears should be accounted for separately. Except as agreed upon at the time of the formation of the creditor's rights and debts, interest shall not be calculated on arrears; If interest has been accrued, the principal shall be deducted from the existing balance. If the interest rate of the debt exceeds the statutory interest rate of the state, the interest rate shall be reduced to the statutory interest rate of the state, the principal and interest shall be separated, the interest shall be posted, and the principal shall be repaid first and the interest shall be paid; For the high-interest part that has been calculated, the principal will be deducted accordingly.
Article 13 Township people's ** and village (neighborhood) committees shall prepare debt repayment plans, and effectively resolve rural debts by means of debt collection and repayment, debt write-off, debt revitalization, debt elimination, debt saving, and debt control.
The people of the county have established an incentive mechanism for reducing deficits and reducing debts, and implemented the management of township creditor's rights and debts in lieu of compensation with awards. The subsidy fund is included in the budget at the beginning of the year, and the county finance department will give rewards and subsidies according to 3% of the total amount of actual debt collection and settlement of each township, and 80% of the reward and subsidy funds must be used to repay debts.
Article 14 Township people's committees and village (neighborhood) committees shall prepare a plan for the collection of creditor's rights, and adopt economic, administrative or legal means to collect the rural loans and arrears of units or individuals.
15th township and village-level organizations invalid creditor's rights and debts and internal transactions of the write-off, must be reviewed by the township creditor's rights and debts management supervision and review team, township creditor's rights and debts management leading group for examination and approval, respectively reported to the county finance bureau and the county economic management bureau for the record, in accordance with the relevant procedures for account verification.
Chapter III: Supervision and Management.
Article 16 Township people's ** and village (resident) committees shall establish and implement a public announcement system for rural creditor's rights and debts. Township people's ** and village (neighborhood) committees will publicize the balance of creditor's rights and debts, debts, reasons for debt formation, debt repayment plans, and collection plans at the location of township people's ** and village (neighborhood) committees every six months, and accept groups.
Crowd overseer. 17th County Finance Bureau, County Economic Management Bureau, township people should establish a debt monitoring and early warning mechanism, the establishment of a debt cordon. By setting up monitoring indicators such as debt ratio, debt service ratio, and debt-to-financial growth ratio, the scale of rural debt and its risks are monitored and assessed in a timely manner.
Chapter IV: Pursuit of Responsibility.
18th rural creditor's rights and debts management work after the assessment of unqualified townships, the year of their township financial work to implement a "veto", cancel the creditor's rights and debts management award qualifications, its main responsible person, the person in charge and the director of the financial institute shall not be evaluated.
Article 19: Where new debts are formed without following the procedures or economic guarantees or commitments are issued, the principal responsible persons and directly responsible personnel of townships and townships shall be held accountable in accordance with laws and regulations.
Article 20 Where fraudulent, arbitrarily expand or shrink the relevant data of township creditor's rights and debts, in accordance with the "Accounting Law of the People's Republic of China", "Regulations on the Punishment and Punishment of Financial Violations" and other laws and regulations, the township people's **, village (resident) committees and responsible personnel shall be dealt with accordingly.
Chapter V: Supplementary Provisions.
Article 21 The management of rural creditor's rights and debts shall be included in the scope of township performance evaluation, and specific assessment measures shall be formulated separately.
Article 22: These Measures shall come into force on the date of issuance.
*: Haobo Finance and Taxation "Measures for the Management of Creditor's Rights and Debts".
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