Article 1 In order to regulate the disposal of state-owned assets of central-level institutions, safeguard the safety and integrity of state-owned assets, and protect the rights and interests of the state owners, these Measures are formulated in accordance with the Interim Measures for the Management of State-owned Assets of Institutions (Decree of the Ministry of Finance No. 36) and Interim Measures for the Management of State-owned Assets of Central-level Institutions (Caijiao [2008] No. 13).
Article 2 These Measures shall apply to all kinds of central-level institutions that implement the financial and accounting system of institutions.
Article 3 The disposal of state-owned assets of central-level institutions referred to in these Measures refers to the transfer of property rights or the cancellation of property rights of central-level institutions for the state-owned assets in their possession and use.
Article 4 The disposal of state-owned assets of central-level institutions should follow the principles of openness, justice, fairness and competition, meritocracy, and strictly fulfill the approval procedures, and shall not be disposed of without approval.
Article 5 The Ministry of Finance and the competent departments of central-level institutions (hereinafter referred to as the competent departments) shall, in accordance with the prescribed authority, approve (audit) or record the disposal of state-owned assets of central-level institutions.
Article 6 The approval of the Ministry of Finance and the competent departments on the disposal of state-owned assets of central-level institutions, as well as the documents of central-level institutions disposing of state-owned assets in accordance with the provisions of the competent departments for the record, is the Ministry of Finance to arrange for the budgetary allocation of the relevant assets of the central-level institutions as a reference basis for the central-level institutions should be based on the changes in property rights and account processing. The account processing shall be carried out in accordance with the relevant provisions of the current financial and accounting system of the institutions.
Article VII of the central institutions to dispose of state-owned assets ownership should be clear. The ownership relationship is not clear or there are ownership disputes of assets, shall be disposed of after the ownership is clearly defined; set as collateral for the disposal of state-owned assets, should be consistent with the "Chinese People's *** and the State Guarantee Law", "Chinese People's *** and the State Property Law" and other relevant provisions of the law.
Chapter II: Scope of Disposal and Basic Procedures
Article 8 The scope of disposal of state-owned assets of central-level institutions includes idle assets,
scrapped and obsolete assets, assets for which the property rights or the right of use have been transferred, assets for which there are deficits, doubtful accounts and unnatural losses, as well as other assets that need to be disposed of in accordance with the relevant provisions of the State. According to the nature of the assets are divided into current assets, fixed assets, intangible assets, foreign investment and so on.
Methods of disposal include gratuitous transfer (transfer), foreign donations, sale, transfer, transfer, replacement, scrap and loss, write-off of monetary asset losses.
Article IX of the central institutions of state-owned assets disposal according to the following authority to be approved:
(a) the central institutions of one-time disposal of unit value or bulk value (original book value, the same below) in the 8 million yuan (hereinafter referred to as the prescribed limit) or more (including 8 million yuan) of state-owned assets, by the competent authorities for examination and approval to the Ministry of Finance;
(ii) For one-time disposal of state-owned assets with unit value or bulk value below the prescribed limit in central-level institutions, the competent department shall be authorized by the Ministry of Finance for approval. The competent department shall, within 15 working days from the date of approval, submit the approval document (in triplicate) to the Ministry of Finance for record.
Article X of the Ministry of Finance approved the disposal of state-owned assets of the central-level institutions, shall be copied to the Ministry of Finance in the local Office of the Commissioner for Financial Supervision (hereinafter referred to as the Commissioner's Office); the central-level institutions to receive the competent authorities of state-owned assets disposed of by the approval of the documents, will be copied to the local Commissioner's Office for the record.
Article XI of the central institutions to dispose of state-owned assets above the prescribed limit, shall be handled in accordance with the following procedures:
(a) unit declaration. Central-level institutions to dispose of state-owned assets shall fill in the Application Form for Disposal of State-owned Assets of Central-level Institutions, attach relevant materials, and make a declaration to the competent department with official documents.
(2) Review by the competent department. The competent department will report to the Ministry of Finance for approval after reviewing the declared disposal materials of the central-level institutions for compliance and authenticity.
(C) Ministry of Finance approval. The Ministry of Finance on the competent authorities to report the disposal of state-owned assets for review and approval. A larger number of state-owned assets disposal, the Ministry of Finance may entrust the Commissioner's Office of the state-owned assets disposal related to field verification.
(d) assessment of the record and approval. According to the approval of the Ministry of Finance, the central-level institutions shall entrust the appraisal organizations with asset appraisal qualification to appraise the state-owned assets, and the appraisal results shall be reported to the Ministry of Finance or the competent departments for the record. The appraisal results shall be reported to the Ministry of Finance for approval if they are subject to approval in accordance with the relevant state regulations.
(V) Public disposal. Central-level institutions to declare the disposal of state-owned assets for public disposal.
Central-level institutions to dispose of state-owned assets below the prescribed limit, in accordance with the declaration of the unit - approval of the competent department - assessment of the record and approval - public disposal of the procedure, the competent department for approval, reported to the Ministry of Finance for the record.
Chapter III Free Transfer (Transfer) and Donation
Article 12 Free transfer (transfer) refers to the act of changing the right of possession and use of state-owned assets by way of free transfer without changing the nature of state-owned assets.
Article 13 The assets to be transferred without compensation include:
(1) assets that have been unused for a long time, inefficiently operated, or over-standardized;
(2) assets transferred as a result of the abolition, merger, or separation of a unit;
(3) assets that have been transferred upward or downward due to a change in affiliation;
(4) assets that need to be transferred (transferring). Assets.
Article 14 gratuitous transfer (transfer) shall be handled in accordance with the following procedures:
(1) gratuitous transfer (transfer) of state-owned assets between institutions belonging to the same department, between institutions and administrative units, and between institutions and enterprises, shall be approved in accordance with the prescribed limits.
(2) Inter-departmental gratuitous transfer (transfer) of state-owned assets. The transferring party and the receiving party coordinated (with an agreement of intent), respectively, reported to the competent department for examination and approval, the transferring party by the competent department of the Ministry of Finance for approval, with the receiving party's competent department to agree to the gratuitous transfer (transfer) of the relevant documents
(c) cross-level gratuitous transfer of state-owned assets (transfer). Central-level institutions of state-owned assets gratuitous transfer (transfer) to the local, should be attached to the provincial authorities and financial departments agreed to receive the relevant documents, by the central-level institutions of the competent departments reported to the Ministry of Finance for approval; local units of state-owned assets gratuitous transfer (transfer) to the central level of institutions, by the local units of the same level of the financial department for approval, the gratuitous transfer of state-owned assets (transfer) procedures. The central-level institutions shall report the relevant information about the received assets to the competent department for record. The competent department shall report to the Ministry of Finance for record within 15 working days.
Article 15 Central-level institutions applying for gratuitous transfer (transfer) of state-owned assets shall submit the following materials:
(1) application documents for gratuitous transfer (transfer);
(2) Application Form for Disposal of State-Owned Assets of Central-level Institutions;
(3) vouchers for the value of the assets and proof of property rights, such as invoices or receipts of purchase, copies of the project decisions
, copies of the state-owned assets, and the certificate of ownership. >
Copy of the calculation, state-owned land use rights, building ownership certificates, equity certificates and other documents (stamped with the official seal of the unit);
(d) transfer of assets due to the abolition of the unit, merger, separation, you need to provide the abolition of the unit, merger, separation of the approvals;
(e) to be gratuitous transfer (transfer) of state-owned assets, such as the name of the transfer (transfer), the number of specifications, the list of unit prices;
(F) other relevant materials.
Article XVI of the external donation refers to the central-level institutions in accordance with the "Chinese People's *** and State Public Welfare Donation Law", voluntarily and free of charge will have the right to dispose of its legal property to the legitimate recipient of the act, including the donation of assets in kind, the donation of intangible assets, and the donation of monetary assets, etc..
Article XVII of the central institutions of state-owned assets donated, the following materials shall be submitted:
(a) application documents for foreign donations;
(b) "central institutions of state-owned assets disposal application form";
(c) donation report, including: the cause of the donation, ways, means, the person responsible for the composition of the assets and their amount, the handover procedures, etc.
(d) analysis of the impact of the donation on the financial situation and business activities of the unit issued by the donor unit, the use of monetary funds for external donations, the source of monetary funds should be provided to explain;
(e) the competent authorities, the central level of institutions to decide the donation of the relevant documents;
(f) can prove that the value of the donated assets of the valid vouchers, such as Purchase invoices or receipts, copies of project final accounts, bookkeeping vouchers, fixed asset cards and property rights certificates and other documents (stamped with the official seal of the unit);
(vii) other relevant materials.
Article XVIII of the actual occurrence of foreign donations, should be based on the recipient of the same level of the financial sector or the competent authorities of the unified printing (supervisory) system of donation receipts or donation of assets to confirm the handover list; on the inability to obtain the same level of the financial sector or the competent authorities of the unified printing (supervisory) system of donation receipts, should be based on the recipient of the location of towns and cities streets, townships and other grass-roots government organizations to confirm the certificate issued by the organization.
Article 19 of the central institutions to accept donations of state-owned assets, should be promptly for the accounting procedures, and reported to the competent department for the record. The competent department shall report to the Ministry of Finance for the record within 15 working days.
Chapter IV Sale, Transfer, Assignment and Replacement
Article 20 Sale, assignment and transfer refers to the act of changing the ownership of state-owned assets or the right of possession and use of the central-level institutions and obtaining the corresponding proceeds.
Article 21 The sale, transfer and assignment of state-owned assets of central-level institutions shall be carried out through property rights trading organizations, securities trading systems, agreements, and other means stipulated by national laws and administrative regulations. The sale, transfer and assignment of state-owned assets of central-level institutions shall be strictly controlled outside the property rights trading organizations and securities trading system of direct agreement.
Article 22 The sale, transfer and assignment of state-owned assets of central-level institutions shall be based on the appraisal value confirmed by the asset appraisal report filed or approved by the Ministry of Finance or the competent department in accordance with the prescribed authority as the reference basis for market bidding, and if the intended transaction price is lower than 90% of the appraisal result, it shall be reported to the Ministry of Finance or the competent department in accordance with the prescribed authority for re-confirmation after the transaction.
Article 23 When a central-level institution applies for sale, assignment or transfer of state-owned assets, it shall submit the following materials:
(1) application documents for sale, assignment or transfer;
(2) Application Form for Disposal of State-Owned Assets of Central-Level Institutions;
(3) vouchers for the value of the assets and certificates of property rights, such as invoices or receipts of purchase, copies of project accounts, state-owned land use rights certificates, and other documents. Copies of documents such as purchase invoices or receipts, project accounts, state-owned land use rights certificates, building ownership certificates, equity certificates, etc. (stamped with the official seal of the unit);
(d) sale, transfer, transfer program, including the basic situation of the assets, the reasons for disposal, the way, etc.
(e) sale, transfer, transfer of the draft contract, the transfer of equity, the transfer of equity, should also be submitted to the feasibility of equity transfer report;
(F) other relevant materials.
Article 24 Replacement refers to the exchange of non-monetary assets mainly between central-level institutions and other units. Such exchanges do not involve or involve only a small amount of monetary assets (i.e., premium).
Article 25 Central-level institutions applying for the replacement of state-owned assets shall submit the following materials:
(1) application documents for replacement;
(2) Application Form for Disposal of State-Owned Assets of Central-Level Institutions;
(3) vouchers for the value of the assets and certificates of property rights, such as invoices or receipts of purchase, copies of the final account of the project, the certificate of the state-owned right to use land, House ownership certificates, equity certificates and other documents (stamped with the official seal of the unit);
(d) the other unit to be used for the replacement of the basic description of the assets, whether it has been set up as collateral, etc.;
(e) both sides of the initialled replacement agreement;
(f) a copy of the certificate of legal person of the other unit or a copy of the business license (stamped with the official seal of the unit);
(vii) recent financial reports of the centralized institutions;
(viii) other relevant materials.
Chapter V scrapping and write-off
Article 26 scrapping refers to the relevant provisions or by the relevant departments, expert appraisal, the assets can no longer be used, the property rights of the asset disposal behavior of write-off.
Article 27 loss reporting refers to the occurrence of doubtful losses, abnormal losses and other reasons, in accordance with the relevant provisions of the loss of assets for the property rights of the asset disposal behavior of write-off.
Article 28 Central-level institutions applying for state-owned assets scrapping, reporting loss, shall submit the following materials:
(1) scrapping, reporting loss application documents;
(2) "Central-level institutions state-owned assets disposal application form";
(3) can prove that the value of the inventory loss, destruction, and abnormal loss of assets of the effective vouchers. Such as purchase invoices or receipts, copies of project final accounts, bookkeeping vouchers, fixed asset cards, inventory forms and property rights certificates and other documents (stamped with the official seal of the unit);
(d) list of the value of the scrapped and destroyed;
(e) identification documents of the accidents responsible for the unnatural losses and documents on the treatment of the responsible party;
(f) the need to go through the procedure of asset write-off for the reason that the house is demolished and other reasons. Submit the relevant functional
functional department of the house demolition approval documents, construction project demolition project documents, the two sides signed the house demolition and relocation compensation agreement;
(vii) other related materials.
Article 29 The following materials shall be submitted if the state-owned assets of the central-level institutions have losses in foreign investment, guarantee (mortgage) and application for loss disposal:
(1) application documents for loss disposal of foreign investment, guarantee (mortgage);
(2) Application Form for Disposal of State-Owned Assets of the Central-level Institutions;
(3) liquidation audit report and write-off documents of the invested units;
(4) application form for disposal of state-owned assets of the central-level institutions;
(5) application forms for disposal of state-owned assets of the central-level institutions; and Liquidation Audit Report and Write-off Documents;
(iv) Claims or Equity Vouchers, Explanation of the Formation of Bad and Doubtful Debts, and Supporting Documents with Statutory Basis;
(v) In case of applying for arbitration or filing a lawsuit, submission of relevant legal documents;
(vi) Other Relevant Materials.
Article 30 Write-off of loss of monetary assets refers to the act of writing off monetary assets (cash, bank deposits, accounts receivable, notes receivable, etc.) recognized as forming a loss by the unit in accordance with the current financial and accounting system.
Article 31 Central-level institutions applying for the write-off of monetary asset losses shall submit the following materials:
(1) application documents for the write-off of monetary asset losses;
(2) Application Form for Disposal of State-Owned Assets of Central-level Institutions;
(3) the debtor has been legally declared bankrupt, revoked, closed down, and the debtor is used for the liquidation of the debtor's
Property liquidation is still unable to make up for the loss, provide the civil verdict of declaring bankruptcy and property liquidation report, cancellation of industrial and commercial registration or revocation of business license certificate, the relevant government departments decided to close the document;
(d) the debtor is dead, or legally declared missing, dead, to provide the legal documents of its property or estate is insufficient to liquidate;
(e) involved in the lawsuit (e) involving litigation, to provide the people's court judgment or ruling ruled that the declared unit lost the effective judgment or ruling, or won the case but because of the impossibility of execution was ruled to terminate the execution of the legal documents.
Chapter VI Disposal Income and Expenditure Management
Article 32 Disposal Income refers to the income obtained in the process of disposal of state-owned assets such as sale, transfer, assignment, replacement, scrapping and loss, including the income from the sale of physical and intangible assets, the replacement of the difference in income, the scrapping of the salvage value of the income, the income from the insurance claims, and the proceeds of the transfer of the right to use the land, and so on.
Article 33 The income from the disposal of state-owned assets of central-level institutions, after deducting the relevant taxes, appraisal fees, auction commissions and other costs, in accordance with the provisions of the government's management of non-tax revenues and financial treasury collection and management of the central treasury, and the implementation of the "two lines of income and expenditure" management.
The proceeds from the transfer of land use rights shall be paid to the central treasury in accordance with the Circular of the Ministry of Finance on the Integration of Land Proceeds of Central Units into Budgetary Management (Cai Guangzhi [2006] No. 63), and shall be managed through the "two lines of income and two lines of expenditure".
Revenue from the sale of physical assets and intangible assets, replacement price difference, residual value of scrapping and damage, and income from insurance claims shall be paid to the central treasury and managed on the basis of "two lines of income and two lines of expenditure".
The income from the transformation (transfer) of scientific and technological achievements shall be paid into the central treasury after the deduction of incentive funds in accordance with the relevant provisions of the Circular of the General Office of the State Council on the Transformation of Scientific and Technological Achievements of the Ministry of Science and Technology and Other Departments on the Promotion of the Transformation of Certain Provisions (Guo Ban Fa [1999] No. 29).
If the state provides otherwise, it shall follow its regulations.
Article 34 The income from the sale, transfer and assignment of equity (interest) formed by the use of state-owned assets for foreign investment by central-level institutions shall be handled in accordance with the following provisions:
(1) The sale, transfer and assignment of equity (interest) formed by the use of cash for foreign investment belongs to the recovery of the foreign investment by the central-level institutions, and the income from the sale, transfer and assignment of the equity (interest) is included in the Unit budget, unified accounting, unified management;
(2) the use of physical assets, intangible assets, foreign investment in the formation of the equity (equity) of the sale, transfer, transfer of income, according to the following circumstances are dealt with:
1, income in the form of cash, after deducting the investment income, as well as taxes, appraisal fees and other related costs, to the central treasury, the implementation of the "two lines of credit and two lines of payment". "Two lines of income and expenditure" management; investment income into the unit budget, unified accounting, unified management.
2. If the income is in the form of assets and cash, the cash portion, after deducting the investment income, as well as taxes, appraisal fees and other related expenses, shall be paid to the central treasury, and "two lines of income and two lines of expenditure" shall be implemented;
(c) The equity (interest) formed by using cash, physical assets and intangible assets mixed with foreign investment shall be sold, transferred or assigned to the central treasury. Income from the sale, cession and transfer shall be managed separately in accordance with the relevant provisions of items (a) and (b) of this Article.
Article 35 The income from the disposal of state-owned assets payable by the central-level institutions and the income from the sale (cession, transfer) of equity (interest) formed by the use of state-owned assets for foreign investment shall, in accordance with the actual situation, be paid in the following manner:
(1) The budgetary institutions that have opened special accounts for remittance of central financial resources, in accordance with the relevant provisions of the Ministry of Finance's system of collection of non-tax revenues, shall, within two working days after obtaining the disposal income, pay the income from the disposal of state-owned assets in accordance with the relevant provisions of the Ministry of Finance's system of collection of non-tax revenues, within two working days after obtaining the disposal income. Within 2 working days after obtaining the disposal income, the full amount shall be paid into the central financial remittance special account.
(2) Budgetary units that have not opened the special account for remittance of central financial resources shall pay the income from the disposal of state-owned assets in accordance with the following circumstances:
1. First-tier budgetary units. The Ministry of Finance to open a special account for the central financial remittance, the first level of budgetary units in the disposal of income within two working days after the acquisition of the full amount into its central financial remittance account.
2. Secondary budget units. Its competent first-level budget unit for administrative institutions, the second-level budget unit, such as no subordinate budget units, by the Ministry of Finance for its competent first-level budget unit to open a special account for central financial remittances, the second-level budget unit in the disposal income within 2 working days, the full amount paid directly into the first-level budget unit of the special account for central financial remittances; the second-level budget unit, such as subordinate budget unit, by the Ministry of Finance for the opening of a special account for central financial remittances, the Ministry of Finance for the opening of a special account for central financial remittances. If the second-tier budget unit has subordinate budget units, the Ministry of Finance shall open a special account for the second-tier budget unit for central financial remittance, and the second-tier budget unit shall pay the full amount directly into its special account for central financial remittance within 2 working days after obtaining the disposal income. If the competent department is an enterprise group, the Ministry of Finance shall open a special account for central financial remittance for the second-tier budget unit, and the second-tier budget unit shall pay the full amount directly into its special account for central financial remittance within two working days after obtaining the disposal income.
3, the third level and the following three budget units. The Ministry of Finance for its competent second-level budget units to open the central financial remittance special account, the third level and the following three budget units within two working days after obtaining the disposal income, the full amount paid directly into the central financial remittance special account of its competent second-level budget units.
Article 36 The income from the disposal of state-owned assets surrendered by the central-level institutions shall be included in the budget management. The asset allocation needs of the institutions arising from their business development shall be coordinated and arranged by the Ministry of Finance in accordance with the relevant asset allocation standards and the central government's financial resources during the preparation of departmental budgets.
Chapter VII Supervision, Inspection and Legal Liability
Article 37 The Ministry of Finance shall supervise the disposal of state-owned assets of central-level institutions approved by the competent departments within the scope of authorization, and may carry out special inspections of the disposal of state-owned assets of central-level institutions on a regular or irregular basis.
The Commissioner's Office shall supervise and inspect the disposal of state-owned assets of central-level institutions in its location.
Article 38 The competent departments shall establish an after-action inspection system for the disposal of state-owned assets, and carry out supervision and inspection of the disposal of assets of the institutions under them at regular or irregular intervals.
Article 39 The competent departments and central-level institutions shall not engage in the following behaviors in the process of state-owned asset disposal:
(1) failing to declare in accordance with the stipulated procedures, overstepping the authority to dispose of state-owned
assets above the stipulated limit without authorization;
(2) approving the materials declared for disposal that do not conform to the stipulations;
(3) colluding with one another, cheating, operating in secret, and suppressing the disposal of assets. Cheating, underhanded operation, the disposal of state-owned assets at a depressed price;
(d) retention of income from the disposal of assets;
(e) other acts that cause the loss of unit assets.
Article 40 If the Ministry of Finance, competent departments, central-level institutions and individuals violate the provisions of these Measures, they shall be held legally responsible in accordance with the Regulations on Penalties and Sanctions for Fiscal Violations (Decree of the State Council No. 427) and other relevant state regulations.
Chapter VIII Supplementary Provisions
Article 41 The implementation of the Accounting System for Civil Non-profit Organizations by central-level social organizations and private non-enterprise units involving the disposal of state-owned assets shall be implemented with reference to these Measures.
Article 42 The competent department may, in accordance with the provisions of these Measures and in the light of the actual situation of the department, formulate measures for the management of the disposal of state-owned assets of the institutions under the department. The competent department may, in accordance with the actual needs of the work, authorize the disposal of state-owned assets of the subordinate institutions of a certain limit of authority, reported to the Ministry of Finance for the record.
Article 43 of the disposal of state-owned assets involving national security and secrets of the central-level institutions, should be in accordance with the provisions of the relevant state secrecy system, to do a good job of confidentiality, to prevent the loss of confidentiality and leakage of confidentiality.
Article 44 The disposal of state-owned assets of wholly-owned enterprises and holding enterprises run by institutions shall be carried out by the Ministry of Finance in accordance with the relevant provisions of the General Principles of Enterprise Finance (Ministry of Finance Decree No. 41), Interim Measures for the Management of State-owned Capital and Finances of Enterprises (Caixin [2001] No. 325), Interim Measures for the Administration of Transfer of State-owned Property Rights of Enterprises (State-owned Assets Supervision and Administration of State-owned Assets Supervision and Management of State-owned Property Rights of Enterprises) (SASAC Finance Ministerial Decree No. 3) and other relevant provisions. supervision and management.
Article 45 These Measures shall come into force as of January 1, 2009. In case of inconsistency between the relevant provisions previously promulgated and these Measures, these Measures shall prevail. Note
Current assets, fixed assets, intangible assets, foreign investment, other assets, original book value, depreciated amount, net book value
Reasons for disposal
Opinion of the institution, head of the asset management department (signature)
Year, month and year, the head of the budget (financial) management department (signature)
Year, month and year, head of the unit (signature)
Monthly
Supervisory department
Audit opinion Head of asset management department (signature)
Monthly
Monthly
Remarks
Note
Instructions: 1. This table applies to the sale of state-owned assets of the institution, transfer, transfer, replacement, scrapping and loss, monetary assets write-off and other disposal matters application. assets write-off and other disposal matters application.
2. Categories of assets (1) fixed assets ① land, buildings and structures ② general equipment; ③ special equipment ④ transportation equipment ⑤ electrical equipment ⑥ electronic products and communications equipment ⑦ instruments and other ⑧ arts and sports equipment ⑨ books, cultural relics and displays ⑩ furniture and appliances and other; (2) Current Assets ① monetary funds ② securities ③ accounts receivable ④ accounts payable ⑤ other; ((3) Intangible Assets ① monetary funds ② securities ③ accounts payable ⑤ other; ((3) Intangible Assets ① monetary assets ① monetary funds ① accounts receivable ⑤ other; (4) assets ① accounts payable ⑤ other. 3) intangible assets ① patents ② copyright ③ trademarks ④ land use rights ⑤ other; (4) foreign investment; (5) other assets
3. Source of assets (1) the formation of financial funds (including extrabudgetary funds) (2) the formation of the unit's self-funding (3) the formation of the unit merger (4) the formation of funds allocated by the parent (5) the formation of the superior transfer (6) the formation of the acceptance of donations (7) other
4.
4. Disposal of assets (1) auction (2) bidding (3) agreement to transfer (4) other ways
5. The table of asset categories, sources of assets, asset disposal methods, etc., are filled in with the code.
Application Form for Disposal of State-owned Assets in Central Institutions
Declaring Unit (Signature) Date of Declaring Year Month Amount: RMB 10,000
Serial No. Asset Name Asset Category Model Specification Unit Quantity
(Shares) Date of Acquisition (Investment) Value Disposal Method Remarks
Current Assets Fixed Assets Intangible Assets Foreign Investment Other Assets Original book value Depreciated net book value Appraised value
Reason for disposal
Designation
Outgoing
Party Opinion of the unit Signature of person in charge of the asset management department
Month, year Signature of person in charge of the budgetary (financial) management department
Month, year Signature of the person in charge of the unit
Month, year
Competent authority
Audit opinion
Audit opinion Signature of the person in charge of the asset management department
Year Month Signature of the person in charge of the budget (financial) management department
Year Month Remarks
Receiving
Receiving
Unit Opinion Signature of the person in charge of the asset management department
Year Month Signature of the person in charge of the budget (financial) management department
Year Month Signature of the person in charge of the unit
Year Month
Supervisory department
Audit opinion Signature of the person in charge of the asset management department
Year Month Signature of the person in charge of the budget (financial) management department
Year Month Remarks
Instructions: 1. This table applies to the transfer of state-owned assets of institutions without compensation (transfer), foreign donations and other disposal matters. Matters application.
2. Categories of assets (1) fixed assets ① land, buildings and structures ② general equipment ③ special equipment ④ transportation equipment ⑤ electrical equipment ⑥ electronic products and communications equipment ⑦ instruments and other ⑧ arts and sports equipment ⑨ books, cultural relics and displays ⑩ furniture and utensils, and other; (2) current assets ① monetary funds ② securities ③ accounts receivable ④ prepaid accounts ⑤ other; (3) intangible assets ① monetary funds ② securities ③ receivable ⑤ other; (3) intangible assets ① state-owned assets (transfer), external donations and other disposal applications. ) intangible assets ① patents ② copyrights ③ trademarks ④ land use rights ⑤ other; (4) foreign investment; (5) other assets
3. Asset disposal (1) transfer between the same department without changing the properties of the asset (2) interdepartmental transfer between (3) between the central unit and the local unit of the assets transferred without compensation (4) fixed asset donations
(5) current asset (6) Intangible Assets Donation (7) Other Forms of Donation (8) Other
4. The table of asset categories, asset disposal methods, etc. are filled in with codes.
Extended reading:
Interim Measures for the Administration of Small and Medium-sized Enterprises Stock Transfer System Limited Liability Company
The full text of Interim Regulations on the Supervision and Administration of Enterprise State-owned Assets
The full text of Measures for the Administration of State-owned Assets Transfer of Financial Enterprises
The full text of Measures for Maternity Insurance for Enterprise Employees