It is reported that the early approval quota for special bonds in 2024 has been issued to local governments in January, and the special bond project reserves in many regions have been in full swing, in order to quickly start issuing before the Spring Festival.
Compared with previous years, the review of special bonds in 2024 has the following changes:
Affected by Circular No. 35 and the Opinions on the Classified Disposal of Investment Projects in Key Provinces, it is reported that the early approval quota of special bonds for 12 key provinces in 2024 will only support projects under construction and projects that can be continued as specified in the Opinions on Classified Disposal.
It is required that area development projects involving many fields, large investment amounts, complex construction content and complex functions can only be declared after they are detailed and decomposed into detailed items that meet the requirements of the special bond support field.
In the process of declaring special bonds for school and hospital projects, if the reporting entity is an enterprise and the income is rent, the school and hospital projects will be strictly controlled.
The following are the precautions for the declaration of local ** special bonds in 20241. Review of the application field(1) Transportation infrastructure
1. Railway
Scope of support: high-speed railway, intercity railway, freight railway and special railway line.
2. Toll roads
Scope of support: mainly the reconstruction of expressways and national and provincial trunk lines.
3. Civil airports
Scope of support: trunk airports, regional airports.
4. Comprehensive transportation hub
Scope of support: passenger transport hubs, focusing on independent hub projects such as reconstruction and expansion of high-speed rail stations, urban rail transit stations, and urban comprehensive passenger stations.
5. Urban rail transit
Scope of support: mainly subways, urban (suburban) railways.
6. Urban parking lot
Scope of support: independent parking lot projects, which can include charging piles (such project counties (districts, development zones) can be uniformly planned and declared).
7. Water transportation
Scope of support: inland waterway shipping hubs, ports.
(2) Energy
1. Natural gas pipeline network and gas storage facilities
Scope of support: Natural gas pipeline network: mainly pipe pressure 4Long-distance oil and gas pipelines above 0MPa (pipelines from the first station to the gate station), mainly including national trunk pipeline networks and provincial trunk pipeline networks (primary or secondary branch lines connected from the national trunk network); Gas storage facilities: mainly gas storage facilities with storage tanks established in various cities for natural gas.
2. Coal emergency reserve facilities
Scope of support: Commitment to strategic pivotal coal reserve projects dispatched by relevant national ministries and commissions, and new coal reserve capacity projects with wide investment coverage and large project scale.
3. Urban and rural power grids
Scope of support: Rural power grid transformation (the State Grid will be submitted to all provinces and cities); urban distribution networks; Off-grid new energy microgrids in remote areas.
Note:Disputes involving the supply area shall be filled in after obtaining the express consent of both parties; If the rural power grid project involves the State Grid Provincial Electric Power Company and the Provincial Hydropower Group Supply Area, please reach an agreement with the corresponding power grid company before reporting.
4. New energy projects
Scope of support: Large-scale wind power, photovoltaic bases, pumped storage power stations and other green and low-carbon energy bases (including deep-sea wind power and its transmission projects). renewable energy heating in villages and towns; New energy vehicle charging piles: 4. Charging and swapping infrastructure in the public domain.
(3) Agriculture, forestry and water conservancy
1. Agriculture
Scope of support: construction of high-standard farmland, construction of fishing ports and fishing port economic zones, improvement of crops, livestock and poultry, aquatic breeding innovation capabilities, improvement of production (multiplication) capacity, harmless treatment of sick and dead livestock and poultry, regional emergency prevention and control centers for crop diseases and pests, demonstration parks for the integrated development of rural industries, and improvement of rural living environments.
2. Forestry and grass industry
Scope of support: National reserve forest project, reserve forage base.
3. Water conservancy
Scope of support: reservoir projects (including reservoir risk removal and reinforcement), water diversion projects, water distribution and distribution projects, urban and rural water supply integration projects (townships, rural areas), rural drinking water safety consolidation and improvement projects.
(4) Ecological and environmental protection
1. Collection and treatment of urban sewage and garbage
Scope of support: sewage collection and new treatment facilities or upgrading and transformation in counties and towns (focusing on supporting blank areas such as new urban areas, urban villages, old urban areas, and urban-rural junctions), sewage resource utilization, and sludge disposal; Integration of waste incineration and power generation, domestic waste classification, garbage sorting center, waste resource utilization (including construction waste resource utilization facilities), etc.
Note:It is not within the scope of the declaration, or the bundling project covers other items with more content; Projects with no revenue, or low yield; PPP projects are not supported; Rural sewage and garbage treatment projects do not support projects with incomplete preconditions, including land use, site selection, energy assessment, environmental impact assessment, and approval documents.
(5) Social undertakings
1. Health (including emergency medical treatment facilities and public health facilities).
Scope of support: medical institutions at or above the county level. Including general hospitals, traditional Chinese medicine hospitals, maternal and child health hospitals, of which the county level can also support county-level hospital branches.
2. Education
Scope of support: Vocational education: public secondary vocational, public higher vocational, technical colleges. Pre-school education: public kindergartens. Dormitories for students in ordinary colleges and universities.
3. Elderly care
Scope of support: Elderly care: provincial, municipal, and county-level public nursing homes for the elderly, including community home-based elderly care service facilities. Childcare: public childcare institutions.
4. Cultural tourism
Scope of support: tourism infrastructure mainly includes tourist service centers, parking lots, tourist toilets, tourist roads, smart tourism service facilities, etc., and tourist roads must be short-distance scenic roads, "broken roads", and necessary trails in the scenic area.
Note:In principle, youth palaces, women's and children's activity centers, elderly activity centers, grassroots cultural service centers, staff bookstores, etc. are not supported; It does not support museums, libraries, etc., whose income is difficult to cover the repayment of principal and interest; Projects such as large-scale man-made landscapes, antique construction, demolition of real and fake and exotic customs are not supported.
5. Other social undertakings (sports and people's livelihood).
Scope of support: Sports parks, national fitness centers, standard track and field tracks and standard football fields in public stadiums, social football fields, fitness trails, public service facilities, etc. Funeral, disabled**, mental health, special care hospitals, etc.
(6) Urban and rural cold chain logistics infrastructure
1. Urban and rural cold chain logistics facilities
Scope of support: meat, fruits and vegetables, eggs and milk, medicine and other agricultural facilities.
2. Grain storage and logistics facilities
Scope of support: finished grain warehouse, raw grain warehouse.
3. Logistics infrastructure such as national logistics hubs
Scope of support: National logistics hub facilities, local logistics parks.
4. Emergency material warehousing and logistics facilities
Scope of support: emergency supplies transfer station, suburban warehouse base for daily necessities.
5. Wholesale market of agricultural products
Scope of support: new construction, renovation and informatization improvement of agricultural products or farmers' markets.
Note:Unsupported content: The construction content that is not supported includes office buildings, dormitories, canteens, comprehensive buildings, apartments and other buildings, halls, halls, greening, lighting, etc. It is not supported to name a logistics project but the construction content is the construction of factories, resettlement houses, office buildings, etc., or simply the construction of transportation and urban construction facilities.
(7) Municipal and industrial park infrastructure
1. Municipal infrastructure
Scope of support: Water supply and drainage: It mainly supports the construction of waterworks and water supply and drainage pipe networks in cities and counties, and does not support rural drinking water projects in pure townships. Heating: Long-distance heating pipe network. Gas supply: It mainly supports the construction, renovation and transformation of gas pipeline networks and related station facilities in built-up areas of cities and counties. Underground pipeline corridor: The construction content should be mainly for underground comprehensive pipe gallery, pipe ditch and pipeline.
2. Industrial park infrastructure (mainly supporting national and provincial industrial park infrastructure).
Scope of support: national and provincial industrial park infrastructure, construction of warehousing, water supply and drainage, heating, parking lots, sewage treatment plants, focus on supporting standardized workshops and science and technology incubators that have signed settlement agreements and have cooperation intentions with enterprises, and will not arrange bond issuance and a small number of auxiliary buildings (including R&D centers, scientific research buildings, staff dormitories, staff canteens, etc.) for projects without investment promotion results.
Note:The construction content and scale (including auxiliary buildings) should be clarified, and the construction content should not be replaced by the construction of incubators, accelerators, supporting infrastructure in the park, living infrastructure in the park, etc., or the significance of project construction, and simple road and bridge construction projects in the park should not be supported, industrial projects in the park should not be supported, and hotel development projects in the park should not be supported.
(8) New infrastructure
1. Informatization in the field of people's livelihood such as municipal public services
Smart transportation, smart water, smart education, smart community, smart cultural tourism, etc., as well as municipal infrastructure informatization such as water, electricity and heating.
2. Cloud computing small and medium-sized data centers, artificial intelligence infrastructure
Provide basic investment in the development of related industries supported by cloud computing data services and artificial intelligence services.
3. Intelligent transformation of traditional infrastructure such as rail transit, airports, and highways
Focus on the informatization transformation of traditional infrastructure, for data collection, transmission, intelligent applications and investment in software and hardware equipment.
4. 5G convergence application facilities for fifth-generation communication mobile communications
Using the characteristics of 5G transmission, it supports 5G information collection, monitoring and early warning, communication command, emergency services and other integrated applications, including public service management, environmental management, public health and other emergencies, and hub management.
5. National and provincial public technical services and digital transformation platforms
Public technical services and public digital transformation platforms recognized by national ministries and commissions and provincial levels, including public technical services and digital transformation platforms recognized by the national and provincial development and Reform Commissions for science and technology, industry and information technology, market supervision and other departments.
Note:It mainly focuses on equipment software and hardware investment, excluding office buildings and housing construction.
Unsupported content:Including office buildings and technical buildings, office buildings, factories, industrial parks and other pure civil projects; industrialization projects invested by enterprises; The construction content is mainly for broadband network, radio and television, mobile communication and related supporting facilities construction projects.
(9) Major national strategies
1. Coordinated development of Beijing-Tianjin-Hebei.
2. Development of the Yangtze River Economic Belt.
3. The construction of the "Belt and Road".
4. Construction of the Guangdong-Hong Kong-Macao Greater Bay Area.
5. Integrated development of the Yangtze River Delta.
6. Promote Hainan to comprehensively deepen reform and opening up.
7. Ecological protection and high-quality development of the Yellow River Basin.
8. Construction of Chengdu-Chongqing Economic Circle.
Projects with distinct strategic elements and attributes; It is required that the implementation of the project support service strategy should not only be named in the name of the project, but also fully reflect the relevant elements and attributes in the construction content.
Scopes not supported:It is not included in the relevant plan, does not belong to the key tasks or investment directions of the major strategy, and is not important to the promotion of the major strategy. If the project belongs to other investment fields, it should be declared according to the corresponding industry field first; If it is a more comprehensive project, it can be declared in this special project.
(10) Affordable housing projects
1. Renovation of old urban communities
Scope of support: For the renovation of old urban communities, it is necessary to clarify how many communities and how many households need to be renovated.
2. Affordable rental housing
3. Public rental housing
4. Shantytown renovation (mainly support projects under construction, and moderately support new projects).
Scope of support: It must be a project that has started and is under construction (clarify whether it will be included in the shantytown reform plan in which year, and how many households will be resettled in kind).
5. Transformation of urban villages
Scope of support: Support the projects of large cities and provincial people with a net inflow of population to include new and renovated affordable rental housing in the plan (clearly included in the plan).
(11) Special major projects
Second, the main points of the issuance review
(1) Key points of precondition review
The precondition review is mainly to evaluate whether the project can meet the basic conditions for the issuance of special bonds, and if one of the preconditions is not met, that is, the review will not pass (the right of veto will be implemented).
(2) Key points of project quality review
The quality review of the projects that have passed the precondition review shall be carried out, and the comprehensive evaluation and scoring shall be carried out in accordance with the scoring standards, and the projects with high scores shall be included in the issuance (alternative) library, and priority will be given to the issuance; Items with poor quality and low scores will not be put into storage.
3. Summary of audit issues
1. About project procedures
1. There are problems in the establishment of the project
1) The project is expired;
2) The submitted project approval document contains the scope of the list of prohibited projects such as "landscape, greening, buildings and halls";
3) The sub-project is irrelevant, and the relevant argument does not support the forced bundling declaration by changing the owner;
4) The construction content of the program is not reflected in the project approval, or the quantity index of the construction content of the program is inconsistent with the approval of the project.
2. Land use procedures
1) The project involves new construction, and the land use documents that do not require pre-examination and site selection are issued, which do not meet the requirements of land use requirements;
2) The area of land use procedures is inconsistent with the area approved for project approval;
3) The construction area calculated according to the pre-examination of the land area and the floor area ratio is inconsistent with the construction area written in the implementation plan, and the design is unreasonable;
4) The pre-examination opinion letter for land use is valid for three years and has expired;
5) Some sub-projects do not need to use land and do not need to provide them, but the sub-projects involving land use do not provide land use procedures;
6) Land use approval procedures: "only for special debt acquisition", indicating that the land use procedures for the project have not been implemented.
3. EIA procedures
1) The EIA procedures of the project are not signed and sealed;
2) After the project changes the construction content or owner, the EIA and other procedures are not changed synchronously;
3) The amount of project initiation and EIA procedures is inconsistent;
4) Failure to provide effective EIA procedures: According to the relevant EIA requirements, the filing and registration method should not be adopted;
5) There is no clear "agreement" in the EIA approval, and the EIA document is a preliminary review and informal approval by the Environmental Protection Bureau;
6) The project EIA procedures should be after the project is approved;
7) The overall EIA procedures of the project were not complete: only a few sub-projects were handled;
8) The project documents include sewage treatment, medical waste, etc., and the EIA documents are not written into this part, so the accuracy of the EIA documents cannot be determined.
2. Description of self-owned funds
1. Issued by non-competent departments or finance.
2. There is uncertainty as to whether the stated funds can be implemented. For example, its own funds are solved by seeking subsidies from superiors, or supporting them according to the progress of the project.
4. There is no clear **, amount, annual implementation plan, etc.; or non-compliance, such as the introduction of partners, construction party advances, etc.
5. No relevant vouchers have been provided for the confirmed funds.
3. Explanation of debts
1. The issuance is not serious. If it is not red-headed, white paper stamped, or even an unstamped electronic document is provided.
2. The competent department has not reviewed and confirmed.
3. For projects that are balanced by the overall income, such as hospitals, kindergartens, sewage plants, etc., the overall debt of the project unit should be stated, rather than the debt of the project.
4. Regardless of the overall income and expenditure calculation or the independent project calculation, the special bonds issued by the same unit must be explained.
5. Some units do not need to repay the existing debts of the unit, and relevant supporting materials need to be provided.
Fourth, on the implementation plan
1. The balance model is unreasonable, and the income does not belong to the project subject.
2. The competent department cannot be an enterprise.
3. There is a lack of explanation of the development of prior performance evaluation, the performance indicators are not compiled according to a unified template, and some indicators cannot be quantified.
4. There is no progress in the project under construction, the completion of investment, the availability of funds and expenditure, etc.
5. The fund raising plan and matching funds** are inconsistent with the description of the funds provided, and even the funds are not closed-loop.
6. Investment plan.
1) In the past year, it was still prepared according to the plan, and the actual investment should be reflected.
2) The self-owned funds are not arranged synchronously in the year of bond issuance or the proportion of self-owned funds is too low.
3) The investment plan or completed investment does not match the start time.
4) Failure to prepare a monthly investment plan for the year of bond issuance.
9. Calculation of income and expenditure, common problems are as follows:
1) **Pricing projects may have standards that are being implemented, but they are calculated based on research or reference standards.
2) The reference standard does not provide the survey data, or the survey data is not referenced.
3) **Subsidy income, no relevant basis is provided.
4) Part of the income is not the direct income of the project.
5) The amount used in the calculation has no basis and no source; or detached from actual demand, starting at full capacity; or more than the design capacity.
6) Upgrading and renovation projects are not calculated based on the historical operation data of the project unit.
7) There is no basis for cost estimation and no analysis process.
8) It is not calculated according to the tax rate and tax base of the tax payable, and the tax calculation is simple and crude.
9) The growth of revenue and expenditure is unfounded and unconventional.
10) Cash at the end of any year during the measurement period cannot be negative.