【Title】Rules on
Transfer of Property Right of State-owned Enterprise and
Collective Enterprise
【Document No.】Gan Zheng Fa (1998) No.37
【Promulgation Date】1998-07-15
【Effective Date】1998-07-15
【Repealed Date】
【Promulgation Body】The People's Government of Gansu Province
【Status】Effective
【Status Description】
【Full Text】 |
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Rules on
Transfer of Property Right of State-owned Enterprise
and Collective Enterprise
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Isinolaw
Reference ID: 1163-2001834 |
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In order to carry through the spirit of the 15th Conference of
the Party further, to actively and steadily boost the reform of
property right system, and to promote the reasonable flow and
optimism configuration of the capital, these Rules are hereby
enacted on the relevant issues of transfer of property right of
the state-owned and collective enterprise (hereinafter referred
to as "enterprise") of the province.
I. The range and forms of transfer of property right of the
enterprise
1. Transfer of property right of the enterprise shall mean to
transfer the property right of the enterprise by the owner of
the property right according to the detailed transaction rules
of the state in appointed transaction location in the forms of
value or practicality.
2. Transfer of property right of the enterprise must insist on
the principles of willing, with consideration, open, fair and
competition.
3. Except of the enterprises that the property right shall not
be transferred by the stipulation proclaimed in writing of the
state, medium and small sized enterprises of province and
district (prefecture, cities), county (city, district), and
medium and small sized enterprises of street and town, the
property right may all be transferred. Large enterprise with
conditions may also be transferred after approval.
4. Transfer of property right of the enterprise may adopt merge,
equity joint venture, contractual joint venture, sharing, share
transfer or other proper manners being negotiated by the two
parties; it may be wholly transferred, partially transferred or
divided into small parts to be transferred.
II. The procedures of transfer of property right of the
enterprise
1. The property right transfer of state-owned, collective
enterprise or state holding enterprises shall formulate property
right of the enterprise transfer plan by the administration of
enterprise or the investment body to organize the
enterprise (shall be partaken by main creditors such as banks
etc.). It's adopted by representative of employees conference
of the enterprise, examined by administration of finance,
state-owned assets, economic and trade, system reforming and
reported for approval by the government of the same level.
2. The property right of the enterprise transfer activities must
be carried in medium organizations of property right exchange
officially approved by agencies being authorized by provincial
government and the qualification of the buyer shall be examined
by the medium organizations of property right exchange. The
buyers must be domestic and foreign enterprise legal persons,
natural person or other social organizations with purchasing
ability and may independently bear civil liabilities.
3. Property right of the enterprise, after being adopted by the
representative of employees conference, may be transferred to
all employees of the enterprise or most of the employees in
priority or may be jointly purchased with whole net assets by
one or more persons from the enterprise.
4. Checking (including clearance of credit and debt), verifying
and appraising on the assets of the enterprise, after approval
by relevant agencies, to determine the bottom price for transfer
according to the appraising value being affirmed.
5. The transfer price of the property right shall take the
bottom price being affirmed by relevant agencies as the criteria
and may be floated upward and downward, being transferred via
agreement or competitive transaction.
6. Signing contract of transfer and being notarized according to
law.
7. Reporting to finance, economic and trade, system reforming
etc agencies for coordinating and fulfilling relevant policies.
8. Liquidation and transaction.
9. The contract of property right transfer takes effect and
liquidates credit and debt, employees settlement, pay the amount
according to the stipulation of the contract. Transact property
right transfer and industrial and commercial registration etc
procedures in relevant agencies with the certificate of
transaction issued by medium organization of property right
exchange.
III. Treatment of assets and debts
1. Before the transfer of the enterprise, after approval by
administrations of finance, state-owned assets etc., stock or
surplus products (merchandise) may be treated with reduced
prices; the sale money payable but may not be collected over
three years, may be charged with assets after proper deduction.
The credit belongs to the buyer.
2. The assets losses under treatment being listed in the account
of the enterprise and damages not redeemed, after being audited
and approval by relevant agencies, may be credited from the
assets of the enterprise.
3. Enterprise with net assets as zero or negative may be
transferred symbolic bottom price or competition. However, the
buyer must invest in capital meanwhile with property mortgage or
assets warranty.
4. Buyer who purchased the enterprise in the manner of bearing
debt and receipt all employees. The debt owed to the bank by
the enterprise being transferred may be properly extended for
repayment of loan or with other preference after being agreed by
the bank. Other debt may be negotiated with the debtor for
repayment plan. It principally shall not be forced to repay
within 3 years; it may also be negotiated with the debtor to
transform the debt into shares.
IV. Treatment of land assets
1. According to the Interim Rules on the Administration on Land
Use Right Allotted during the Reform of State-owned
Enterprises (State Land 1998 No.8) and Opinions on Active
Existing Land Assets of State-owned Enterprise to Support the
Reform of State-owned Enterprise (Gan Tu Fa 1997 No.10). For
the net assets is zero, negative or the property right transfer
income of the enterprise is not enough to arrange the employees,
referring to the method of bankruptcy enterprises, the selling
amount of land use right shall be used in priority to arrange
employees.
2. To treat land in the manner of selling and the buyer accept
the employees of the enterprise in whole, the land use right may
be transferred to buyer for continually using and management.
3. To treat the land in the manner of converting the land into
pricing as shares, may convert the land use right of the
state-owned land in certain period into pricing as state-owned
shares. It shall be entrusted by land administration agency of
people's government with the right of approval to qualified
holding unit that has the right to hold state-owned shares to
hold it in unity.
4. To treat the land in the manner of leasing, the rent shall be
collected in 70% of the standard stipulated by the local
government. If the enterprise is in difficulty, after approval
by relevant agency, it may be listed in the account to operate
for certain period. Till the operational conditions of the
enterprise were improved, the rent of the land will be collected
again.
5. If the buyers are all internal employees of the former
enterprise, under the preconditions that the name of the
enterprise is not changed and the former usage of the land is
not changed, the certificate of land use right will temporarily
not changed to maintain the payment method of the former land.
V. The arrangement of the employees
1. For transfer of the property right of the enterprise,
employees settlement allowance may be drawn according to
stipulations. The drawing standard refers to the stipulations
of the Additional Notice by the State Council on Issues of Trial
Merge and Bankruptcy of State-owned Enterprises and the
Re-employment of the employees in Some Cities (Guo Fa 1997
No.10). It shall be counted at three times of average salaries
of the employees last year in the city and county.
2. The buyer when accept the employees of the enterprise
transferred may deduct relevant settlement allowance from the
transfer price but may not dismiss the employees accepted
randomly.
3. When the enterprise transfers the property right, the
employees were properly arranged by the transferor, the
settlement allowance shall not be distributed to the persons,
the length of service shall be counted continually and the labor
contract newly signed according to relevant stipulations.
4. After the enterprise transferred the property right, the
employees were transferred by themselves, the settlement
allowance shall not be given, the social insurance procedures
shall be transferred herein.
5. After the enterprise transferred the property right, the
employee found jobs by themselves and was willingly to release
the labor relationship with the enterprise, after the
application by the person and being approved by the labor
agency, subsidies shall be given in a lump sum according to the
stipulation of Notice on Implementing Re-employment Project by
People' Government of Gansu Province (Gan Zheng Fa 1996 No.73)
and the employee status of the former enterprise shall not be
reserved.
6. All employees that drew the settlement allowance shall not
enjoy the relevant treatment of jobless insurance.
7. When state-owned enterprise transfer the property right, the
post-mixed employees that formed actual labor relations may be
treated referring to the settlement method of whole-people
employees and the standard of settlement allowance.
8. When enterprise assigning the property right, for left and
retired employees who took part in the retirement insurance
plan, the settlement allowance shall be transferred in once
according to the settlement allowance standard of employees in
service from the liquidation income of the transfer of property
right of the enterprise to social insurance organization. They
shall be responsible for providing retire fund to the left and
retired employees, or dividing relevant assets of the enterprise
to buyer to deduct the transfer price and it's the buyer's
responsibility to pay the retirement insurance etc.
VI. Payment and income distribution
1. When the enterprise transfer the property right, the buyer
paid the whole amount in once, transfer price will be discounted
for 5-10%.
2. Except the items being otherwise stipulated by the
government, for large amount of transaction which is difficult
to be cleared in once, under the preconditions that the buyer
obtained warranty in accordance with stipulated conditions,
buyer is allowed to divide the payment. The time limit for
dividing payment shall not exceed 5 years. Among it, the first
payment shall not be less than 40% of the total amount; the
amount owed shall be counted with interest as the banking basic
loan rate of the same period. For overdue and that may not be
paid, the property right of the enterprise shall be taken back
by the former owner and the buyer shall compensate for the
losses of the transferor. If the buyer treats the assets of the
enterprise before clearing the payment, it shall be agreed by
the former owner of the assets.
3. The income of transfer property right state-owned enterprise
shall be set up in the exclusive account of property right fund
by the administration of finance agency and state-owned assets
at the same grade. After approval by the government of the same
level, the income of transfer property right may be used for the
re-employment fund for off-duty employees and may also be used
as the reinvestment of capital to other enterprises.
4. The income of transfer property right shall be used for
paying the following cost in priority: salary and working
protection cost owed to the employees. Owed amount of social
insurance; living guarantee cost for employees with special
difficulties. The leaving retiring cost of left and retired
employees; medical insurance cost. Paying the settlement
allowance to the employees in the conditions stipulated.
Repaying the tax owed. Debt shall be compensated by the
transferor according to stipulations.
VII. Tax
1. The relevant tax occurred in the transaction of property
right of state-owned and collective enterprises, for enterprises
with difficulties, consideration may be given as for the part of
local finance income.
2. The income of property right transfer of the enterprise, if
it's not enough to cover the payment for the cost of arranging
employees, the shortage part may be listed before tax by the
enterprise 5 years after the enterprise was transferred.
3. Transfer of property right of state-owned and collective
enterprises, the newly increased profit of the profit-making
enterprise, the enterprise income tax shall be refunded within 2
years. The enterprise income tax shall be reduced to half to be
refunded in later 3 years.
VIII. Control of domicile
When the purchaser submits capital over RMB 1,000,000 once, it's
allowed for the buyer himself and one direct relative to settle
as town domicile in the location of the enterprise and exempt
from the urban volume adding fee.
IX. Charging standard
1. Appraising fee. The transferor shall entrust medium
organizations with qualification for assets appraisal to carry
the appraising of the property of the enterprise. For
enterprise with difficulties, the appraising charges shall be
collected in half according to the standard as stipulated by the
administration of pricing of the government.
2. Only working cost shall be charged for the name changing and
transfer of real estate. The real estate transaction fee shall
be charged in 1%.
3. Industrial and commercial registration shall be charged as
alternation registration. The land registration fee shall be
reduced to half for collection.
4. The medium organization of property right transfer may
collect service charges in certain ratio to the two parties of
the transfer according to the standard of medium service
stipulated by provincial administration of pricing. To carry
property right transfer during Lanzhou Fair will be given with
certain preference.
5. After the property right of the enterprise is transferred,
the opening bank may continually provide financial assistance.
Within the range allowed by the state policies, after approval
by administrative agencies, the business scope, brand, trade
mark, qualifications of the enterprise being transferred
including franchises etc may be reserved.
X. Issue of simplifying procedures
Transfer of the property right of the enterprise, under the
preconditions of insisting on necessary lawful procedures, shall
have procedures simplified and the working efficiency
increased. Under the leadership by the administration of
property right transfer of the enterprise authorized by
government, relevant agencies together with the medium
organization of property right transfer shall be organized to
adopt the manner of joint office to realize conveyance service.
Different places may also form up medium organization of
property right transfer according to relevant procedures as the
member units of the provincial medium organizations of property
right transfer. The property right transfer shall be organized
by administration of property right transfer of the enterprise.
The enterprise shall not carry outside deal privately.
XI. Other issues
1. The government of different administrative office,
prefecture (municipality) may formulate relevant implementing
rules combining with the practice of the district.
2. The right of interpretation on these Rules shall be vested in
the administration of state-owned assets and the provincial
system reform committee. |
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【法规标题】关于国有企业集体企业产权转让的若干规定 (附英文)
【发文字号】甘政发(1998)37号
【颁布日期】1998-07-15
【实施日期】1998-07-15
【失效日期】
【颁布单位】甘肃省人民政府
【时效性】有效
【时效性说明】
【全文】 |
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关于国有企业集体企业产权转让的若干规定 (附英文)
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中华法律网之参考编号: 1163-2001834 |
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为了深入贯彻党的十五大精神，积极稳妥地推进产权制度改革，促进资产合理流动和优化配置，现对我省国有企业、集体企业（以下简称企业）产权转让的有关问题作如下规定。
一、企业产权转让的范围和形式
（一）企业转让产权，必须由产权主体按国家规定的交易规则，在指定的交易场所，以价值形态或实物形态，对企业财产权进行有偿转让。
（二）转让产权必须坚持自愿、有偿、公开、公平和竞争的原则。
（三）除国家明文规定不许转让产权的企业外，省和地（州、市）、县（市、区）所属中小企业，以及街道、乡镇的中小企业，均可转让产权。具备条件的大型企业经批准也可转让。
（四）企业转让产权，可以采取兼并、合资、合作、参股、股权转让或双方商定的其它适宜的形式；可以整体转让、部分转让，或拆细转让。
二、企业产权转让的办理程序
（一）国有、集体企业或国家控股企业的产权转让由企业主管部门或投资主体组织企业（应有银行等主要债权人参加）制定企业产权转让方案，经企业职工代表大会讨论通过，由财政、国资、经贸、体改部门审核，报同级政府批准。
（二）企业产权交易活动必须在省政府授权的部门正式批准的产权交易中介机构进行，并由产权交易中介机构负责对购买方资格进行审查。购买者必须是具有购买能力，能独立承担民事责任的国内外企业法人、自然人或其他社会组织。
（三）企业转让产权，经职代会讨论通过，可以优先转让给企业全体职工或大多数职工，也可由本企业一人或数人合伙购买全部净资产。
（四）对企业资产进行清查（包括清理债权、债务）、核实和评估，并经有关部门确认，根据确认的评估价值，确定转让底价。
（五）产权转让价格以有关部门确认的底价为标准，可以上下浮动，通过协议转让或进行竞价交易。
（六）签订转让合同，依法进行公证。
（七）报财政、经贸、体改等部门协调落实有关政策。
（八）清算交割。
（九）产权转让合同生效并按合同规定处理债权债务、安置职工、支付价款。凭产权交易中介机构的交易证明到有关部门办理产权过户及工商注册等手续。
三、资产及债务处理
（一）企业转让前，经财政、国资部门批准，库存积压产品（商品）可削价处理；逾期３年以上无法收回的应收货款，可适当扣减后冲减资产，债权归购买方所有。
（二）企业挂帐的待处理资产损失和未弥补的亏损，经审计后报有关部门批准，可从企业资产中冲减。
（三）净资产为零或负数的企业，可按象征性的最低价转让或竞价转让。但购买方必须有资金注入，同时要有资产抵押或财产担保。
（四）购买方以承担债务并接收全部职工方式购买企业的，被转让企业原欠银行的债务，经银行同意可适当展期还贷或给予其他优惠；其他债务可与债权人商定还款计划，原则上２至３年内不应强制清偿；也可与债权人协商，将债权转股权。
四、土地资产处置
（一）按照《国有企业改革中划拨土地使用权管理暂行规定》（国家土地〔１９９８〕８号令）和省土地局、省体改委、省经贸委《关于盘活国有企业存量土地资产支持国有企业改革的意见》（甘土发〔１９９７〕１０号），净资产为零、负数或企业产权转让收入不足以安置职工的，比照破产企业的办法，土地使用权出让金应优先用于安置职工。
（二）以出让方式处置土地并且由购买方整体接收企业职工的，可将土地使用权过户给购买方继续使用和管理。
（三）以作价入股方式处置土地的，可以一定年期的国有土地使用权作价入股，界定为国家股，由具有批准权的人民政府土地管理部门委托有资格的国有股权持股单位统一持有。
（四）以租赁方式处置土地的，租金按当地政府规定标准的７０％收取。企业困难的，经有关部门批准，可以在一定时期内挂帐经营，待企业经营条件改善后，再收取土地租金。
（五）购买方为原企业内部全体职工的，在企业名称不变，不改变原土地使用用途的前提下，暂不变更土地使用证，维持原用地缴费方式。
五、职工安置
（一）企业产权转让，可按规定提取职工安置费，提取标准参照《国务院关于在若干城市试行国有企业兼并破产和职工再就业有关问题的补充通知》（国发〔１９９７〕１０号）规定，按市、县上年职工平均工资的３倍计算。
（二）购买方接收被转让企业职工，可在转让价格中冲减相应的安置费用，对已接收的职工不得随意辞退。
（三）企业转让产权，职工由转让方妥善安置的，安置费不发给个人，工龄连续计算，并按有关规定重新签订劳动合同。
（四）企业产权转让后，职工自行调转的，工龄连续计算，不发安置费，社会保险手续随之转移。
（五）企业产权转让后，职工自谋职业并自愿与企业解除劳动关系的，由本人申请，经劳动部门批准，可按《甘肃省人民政府关于实施再就业工程的通知》（甘政发〔１９９６〕７３号）规定的标准给予一次性补助，不再保留原企业职工身份。
（六）凡领取安置费的职工，不再享受失业保险的有关待遇。
（七）国有企业转让产权，已形成事实劳动关系的混岗集体职工，可比照全民职工安置办法和安置费标准处理。
（八）企业转让产权，对已参加养老保险统筹的离退休职工，可按在职职工的安置费标准，从企业转让产权的变现收益中一次性将安置费划拨给社会保险机构，由其负责向离退休职工发放离退休金。也可划出相应的企业资产给购买方，冲减转让价格，由其负责缴纳养老保险金等。
六、付款与收益分配
（一）企业转让产权时，购买者一次性付清全部价款的，按转让价格优惠５—１０％。
（二）除政府另有规定的项目外，对成交价款数额较大，一次性付清确有困难的，购买者在取得符合约定条件的担保前提下，允许购买方分期付款。分期付款期限不得超过５年，其中第一次缴款数额不低于总金额的４０％；欠付价款按银行同期基准贷款利率计付利息。逾期不能付清的，由原资产所有者收回企业产权，购买方要赔偿转让方的损失。购买方在未付清价款之前处置企业资产，须征得原资产所有者同意。
（三）国有企业产权转让的收益由同级财政和国资管理部门建立产权基金专户。经同级政府批准，产权转让收入可用于下岗职工再就业基金，还可用于对其他企业的资本再投入。
（四）产权转让收益优先支付下列费用：所欠职工工资和劳保费用；社会保险欠缴费用；特困职工生活保障费用；离退休职工的离、退休费用；医疗保险费用；按约定条件支付职工安置费用；清偿所欠税费；按约定由出让方偿还的债务。
七、税收
（一）国有和集体企业产权转让交易中发生的有关税费，对困难企业，属地方财政收入部分，可给予适当照顾。
（二）企业转让产权收益不足以支付安置职工费用的，其不足部分可在企业转让后５年内，由该企业在税前列支。
（三）转让国有和集体企业产权，盈利企业的新增利润，两年内返还企业所得税，后３年减半返还企业所得税；亏损企业从获利之年起，前两年返还企业所得税，后３年减半返还企业所得税。
八、户籍管理
购买方一次性出资１００万元以上的，可允许购买者本人和一名直系亲属在企业所在地落户为城镇户口，并免收城市增容费。
九、收费标准
（一）评估费。转让方须委托具有资产评估资格的中介机构对企业资产进行评估。对困难企业，评估费按政府价格管理部门规定的标准减半收取。
（二）房产更名过户只收取工本费，房产交易费按１％收取。
（三）工商注册按变更登记收费，土地登记费按标准减半收取。
（四）产权交易中介机构可按省物价管理部门规定的中介服务收费标准向转让双方收取一定比例的服务费。兰交会期间进行产权交易的，可给予一定优惠。
（五）企业产权转让后，开户银行可继续提供信贷支持。在国家政策允许范围内，经主管部门批准，被转让企业的经营范围、商号、商标、资质，包括特许经营权等，可予以保留。
十、简化手续问题
企业产权转让，在坚持必要的法定程序的前提下，要简化手续，提高办事效率。由政府授权的企业产权转让主管部门牵头，组织有关部门与省产权交易中介机构采取联合办公的方式，实行配套服务。各地也可按有关程序组建产权交易中介组织，作为省产权交易中介机构的会员单位，由负责企业产权转让的部门组织产权交易，企业不得私下进行场外交易。
十一、其他问题
（一）各地行署、州（市）政府可结合本地区实际，制定相关的实施细则。
（二）本规定由省国资局、省体改委负责解释。 |
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