【中英文对照版】普惠金融发展专项资金管理办法(2023修订).docx
财政部关于印发普惠金融发展专项资金管理办法的通知（2023修订）【制定机关】 【发文字号】 【公布日期】 【施行日期】 【效力位阶】 【法规类别】NoticebytheMinistryofFinanceofIssuingtheMeasuresfortheAdministrationofSpecialFundsfortheDevelopmentofInclusiveFinance(2023Revision)财政部财金202375号2023.09.042023.10.01部门规范性文件专项资金管理Issuingauthority：InstrumentalitiesoftheStateCounciLAHMinistries,MinistryofFinanceDocumentNumber：No.752023oftheMinistryOfFinanceDateissued：09-04-2023Effectivedate：10-01-20231.evelofAuthority：DepartmentalRegulatoryDocumentsAreaofLaw：Finance财政部关于印发普惠金融 发展专项资金管理办法的 通知NoticebytheMinistryofFinanceofIssuingtheMeasuresfortheAdministrationofSpecialFundsfortheDevelopmentofInclusiveFinance（财金（2023） 75 号）各省、自治区、直辖市、计 划单列市财政厅（局），新 疆生产建设兵团财政局，财 政部各地监管局：(No.752023oftheMinistryofFinance)为贯彻落实国务院关于推 进普惠金融高质量发展的 实施意见，进一步发挥财政 资金引导撬动作用，提升财 政支持普惠金融发展政策 质效，推动普惠金融高质量 发展，结合近年来工作实践 和新形势新要求，我们对 201Q年制宗的善至益就Publicfinancedepartments(bureaus)ofallprovinces,autonomousregions,municipalitiesdirectlyundertheCentralGovernment,andcitiesunderseparatestateplanning;theFinancialBureauofXinjiangProductionandConstructionCorps;andalllocalregulatoryauthoritiesoftheMinistryofFinance(,MOFm):ForthepurposesofimplementingtheimplementationopinionsoftheStateCouncilonpromotingthehigh-qualitydevelopmentofinclusivefinance,furthermaximizingtheguidingandleverageroleoffinancialfunds,improvingthequalityandeffectivenessoffinancialpoliciessupportingthedevelopmentofinclusivefinance,andpromotingthehigh-qualitydevelopmentofinclusivefinance,inconsiderationoftheworkDraCtiCeandthenewsituationandnewrequirementsinrecentyears,theMeasuresfortheAdministrationofSpecialFundsfortheDevelopmentofInclusiveFinancedevelopedin2019havebeenrevised.TherevisedMeasuresfortheAdministrationofSpecialFundsfortheDevelopmentofInclusiveFinanceareherebyissuedforyourdiligentimplementation.Annex:MeasuresfortheAdministrationofSpecialFundsfortheDevelopmentofInclusiveFinanceMinistryofFinanceSeptember4,2023Annex:MeasuresfortheAdministrationofSpecialFundsfortheDevelopmentofInclusiveFinanceChapterIGeneralProvisionsArticle1Forthepurposesofregulatingthemanagementofspecialfundsforthedevelopmentofinclusivefinance,improvingpolicyeffectivenessandfunduseefficiency,andpromotingthehigh-qualitydevelopmentofinclusivefinance,theseMeasuresaredevelopedinaccordancewiththeBudgetLawofthePeopIe1SRepublicofChinaanditsImplementationRegulations,theLawofthePeople'sRepublicofChinaonthePromotionofSmallandMedium-sizedEnterprises,theEmploymentPromotionLawofthePeople'sRepublicofChina,theLawofthePeople'sRepublicofChinaonthePromotionofRevitalizationofRuralAreasandotherrelevantprovisions.发展专项资金管理办法进 行了修订，现将修订后的 普惠金融发展专项资金 管理办法印发给你们，请 遵照执行。附件：普惠金融发展专项资 金管理办法财政部2023年9月4日附件：普惠金融发展专项资金管 理办法第一章总则第一条为规范普惠 金融发展专项资金管理，提 升政策效能和资金使用效 益，推动普惠金融高质量发 展，根据中华人民共和国 预算法及其实施条例、中 华人民共和国中小企业促 进法、中华人民共和国 就业促进法、中华人民 共和国乡村振兴促进法等 有关规定，制定本办法。第二冬 大加壮圻秋Article 2 FrthAnurnAAAfthAA普惠金融发展专项资金（以 下简称专项资金），是指中 央财政安排支持普惠金融 发展的专项转移支付资金， 用于支持各省、自治区、直 辖市、计划单列市、新疆生 产建设兵团（以下统称省） 开展创业担保贷款贴息、中 央财政支持普惠金融发展 示范区建设、农村金融机构 定向费用补贴等工作。第三条财政部负责 专项资金政策设计、预算编 制、分配下达、组织开展预 算绩效管理、指导地方加强 专项资金管理等相关工作。Measures,thetermofuspecialfundsforthedevelopmentofinclusivefinancen(hereinafterreferredtoasuspecialfunds,)referstothespecialtransferpaymentfundsarrangedforbythecentralfinancetosupportthedevelopmentofinclusivefinance,whichareusedtosupportprovinces,autonomousregions,municipalitiesdirectlyundertheCentralGovernment,citiesunderseparatestateplanning,andXinjiangProductionandConstructionCorps(hereinafterreferredtoas“provinces")incarryingoutworksuchasdiscountedinterestonguaranteedloansforbusinessstart-up,centralfinancialsupportfortheconstructionofdemonstrationzonesforthedevelopmentofinclusivefinance,andtargetedcostsubsidiesforruralfinancialinstitutions.地方财政部门负责专项资 金的组织实施、申报分解、 使用监督、预算绩效管理等 相关工作。TheMOFshallberesponsibleforthedesignofpoliciesforspecialfunds,budgetpreparation,distributionandallocationtolowerlevels,organizationandimplementationofbudgetperformancemanagement,guidinglocalgovernmentstostrengthenthemanagementofspecialfundsandotherrelevantwork.1.ocalfinancialdepartmentsshallberesponsiblefortheorganizationandimplementationofspecialfunds,declarationanddecomposition,supervisionoveruse,budgetperformancemanagementandotherrelevantwork.财政部各地监管局负责按 照工作职责和财政部有关 要求，对专项资金进行监 管。第二章创业担保贷款奖 补政策ThelocalregulatoryauthoritiesoftheMOFshall,accordingtothejobresponsibilitiesandrelevantrequirementsoftheMOF,regulatethespecialfunds.ChapterIlRewardandSubsidyPoliciesforEntrepreneurshipGuaranteedLoans第四条为落实就业 优先政策，支持重点群体就 业创业，引导金融机构加大 创业担保贷款投放，专项资 金安排支出用于对财政贴 息支持的创业担保贷款给 予一定奖补。第五条本办法所称 创业担保贷款，是指以符合 规定条件的创业者个人或 小微企业为借款人，由创业 担保贷款担保基金或政府 性融资担保机构提供担保， 由经办银行发放，由财政部 门给予贴息，用于支持个人 创业或小微企业吸纳就业 的贷款业务。Article4Forthepurposesofimplementingtheemploymentprioritypolicy,supportingkeygroupsinemploymentandbusinessstart-up,andguidingfinancialinstitutionstoincreasethegrantingofentrepreneurshipguaranteedloans,theexpendituresofspecialfundsshallbearrangedforgrantingcertainrewardsandsubsidiestoentrepreneurshipguaranteedloanssupportedbyfinancialdiscountinterest.本办法所称创业担保贷款 担保基金，是指由地方政府 出资设立的，用于为创业担 保贷款提供担保的基金。创 业担保贷款担保基金由政 府指定的公共服务机构或 其委托的政府性融资担保 机构负责运营管理。Article5ForthepurposesoftheseMeasures,theterm“entrepreneurshipguaranteedloans"referstotheloanbusinesswhoseborrowersarequalifiedindividualentrepreneursormicroandsmallenterprises,whoseguaranteeisprovidedbyguaranteedfundsofentrepreneurshipguaranteedloansorgovernmentfinancingguaranteeinstitutions,thataregrantedbyhandlingbanks,forwhichthefinancialdepartmentsofferdiscountedinterests,andthatisforsupportingbusinessstart-upbyindividualsoremploymentabsorptionbymicroandsmallenterprises.本办法所称政府性融资担 保机构，是指依法设立，由 政府及其授权机构出资并 实际控股，以服务小微企业 和“三农”主体为主要经营ForthepurposesoftheseMeasuresshall,theterm“guaranteedfundsofentrepreneurshipguaranteedloansreferstofundssetupbythelocalgovernmentsforprovidingguaranteeforentrepreneurshipguaranteedloans.Guaranteedfundsofentrepreneurshipguaranteedloansshallbeoperatedandmanagedbypublicserviceinstitutionsdesignatedbythegovernmentorgovernmentfinancingguaranteeinstitutionsentrustedthereby.ForthepurposesoftheseMeasures,thetermgovernmentfinancingguaranteeinstitutions”referstofinancingguaranteeinstitutionsformedaccordingtotolaw,andfundedandactuallycontrolledbythegovernmentanditsQiithnri-7orlinctittinnciththocon/innmir*rnandsmallenterprisesand"agriculture,ruralareasandfarmersasthemainbusinessobjective.ForthepurposesoftheseMeasures,theterm“handlingbankreferstoabankingfinancialinstitutionthatgrantsentrepreneurshipguaranteedloanstoqualifiedindividualsormicroandsmallenterprisespreferentiallyselectedunderproceduresincomprehensiveconsiderationoffactorssuchasloanconvenience,loaninterestrateandserviceevaluation.目标的融资担保机构。本办法所称经办银行，是指 综合考虑贷款便利度、贷款 利率、服务评价等因素，按 程序择优选取，为符合条件 的个人或小微企业发放创 业担保贷款的银行业金融 机构。Article6Individualsmeetingthefollowingconditionsmayapplyforsupportofentrepreneurshipguaranteedloansandfinancialdiscountedinterests:(1) Keyemploymentgroups,includingregisteredurbanunemployedpersons,personshavingtroubleinfindingwork(includingthedisabled),veterans,personsreleasedafterservingthefulltermoftheimprisonment,collegegraduates(includinguniversitygraduatesworkingasvillageofficialsandoverseasstudentsreturningtoChinafromcollegegraduates),employeesofenterprisesresolvingexcessproductioncapacity,unemployedpersons,ruralmigrantworkersreturningtotheirhomevillagestostarttheirownbusiness,onlinebusinessoperators,populationsliftedoutofpoverty,andfarmersindependentlystartingupbusinessinruralareas.第六条符合以下条 件的个人可申请创业担保 贷款和财政贴息支持：（一）属于重点就业群体。 包括城镇登记失业人员、就 业困难人员（含残疾人）、 退役军人、刑满释放人员、 高校毕业生（含大学生村官 和留学回国学生）、化解过 剩产能企业职工和失业人 员、返乡创业农民工、网络 商户、脱贫人口、农村自主 创业农民；（二）除助学贷款、脱贫人 口小额信贷、住房贷款、购 车贷款、5万元以下小额消 费贷款（含信用卡消费）以 外，申请人提交创业担保贷 款申请时，本人及其配偶无(2) Anapplicantandhisorherspousehavenootherloans,exceptstudentloans,pettyloansforpopulationsliftedoutofpoverty,housingloans,carloans,andsmall-sumconsumptionloannotmorethan50,000yuan(includingcreditcardconsumption),whenfilinr*nQnnIirxDtinnfcrontronronoirchinguaranteedloans.其他贷款。Article7Microandsmallenterprisesmeetingthefollowingconditionsmayapplyforsupportofentrepreneurshipguaranteedloansandfinancialdiscountedinterests:(1) Microandsmallenterprisesasstipulatedinthestandardsforclassificationofsmallandmedium-sizedenterprisescurrentlyinforce.(2) Microandsmallenterpriseswhosenewlyrecruitedemployeesmeetingtheconditionsforapplyingforentrepreneurshipguaranteedloanswithinoneyearofapplyingforentrepreneurshipguaranteedloansaccountfor10%oftheexistingincumbentemployees(5%forenterprisesemployingmorethan100persons)andthatenterintolaborcontractsofoneyearormoretherewith.(3) Theyhavenocreditrecordofviolationoflawsandregulationssuchaswagearrearsandfailuretopaysocialinsurancepremiums.Article8Forqualifiedentrepreneurshipguaranteedloans,thefinancialdepartmentshallgiveafinancialdiscountinterestof50%oftheactualinterestrateoftheloans.Thefinancialdepartmentsshall,inprinciple,offernodiscountedinteresttorenewedoroverdueentrepreneurshipguaranteedloans,unlessasotherwiseprescribedbytheStateCouncil.第七条符合以下条 件的小微企业可申请创业 担保贷款和财政贴息支持：（一）属于现行中小企业划 型标准规定的小型、微型企 业；（二）小微企业在申请创业 担保贷款前1年内新招用 符合创业担保贷款申请条 件的人数达到企业现有在 职职工人数10% （超过100 人的企业达到5%）,并与 其签订1年以上劳动合同；（三）无拖欠职工工资、欠 缴社会保险费等违法违规 信用记录。第八条对符合条件 的创业担保贷款，财政部门 给予贷款实际利率50%的财 政贴息。对展期、逾期的创 业担保贷款，财政部门原则 上不予贴息，国务院另有规 定的除外。第九条鼓励有条件 的地方对创业担保贷款逐 步降低或免除反担保要求。 符合以下条件之一的创业 担保贷款，原则上取消反担 保：Article9Regionswithgoodconditionsshallbeencouragedtograduallyreduceorwaivecounter-guaranteerequirementsforentrepreneurshipguaranteedloans.Inprinciple,counter-guaranteeshallbecanceledforentrepreneurshipguaranteedloansthatmeetoneofthefollowingconditions:(1) Entrepreneurshipguaranteedloansofnotmorethan100,000yuanappliedforbyindividuals.(2) Entrepreneurshipprojectsrecommendedbynationalentrepreneurshipincubationdemonstrationbasesorcreditcommunities(villages).(3) Entrepreneurshipguaranteedloansappliedforbyentrepreneurialpersonnel,entrepreneurialprojectsandentrepreneurialenterprisesthathaveobtainedhonorarytitlesatorabovethecitylevel(districtedcity).(4) Entrepreneurshipguaranteedloansappliedforbyentrepreneursormicroandsmallenterpriseswhohavebeenassessedandidentifiedbyfinancialinstitutionsandmeettheconditionsforgrantingcreditloans.(5) Entrepreneurshipguaranteedloansappliedforbyspecificgroupsofpeoplesuchasstableandtrustworthysecondaryentrepreneurs.（一）个人申请的10万元 以下的创业担保贷款；（二）全国创业孵化示范基 地或信用社区（乡村）推荐 的创业项目；（三）获得市（设区市）级 以上荣誉称号的创业人员、 创业项目、创业企业申请的 创业担保贷款；（四）经金融机构评估认 定、符合信用贷款发放条件 的创业者个人或小微企业 申请的创业担保贷款；（五）经营稳定守信的二次 创业者等特定群体申请的 创业担保贷款。第十条申请创业担 保贷款贴息支持的个人或 小微企业应向当地人力资 源社会保障部门申请资格 审核，通过资格审核的个人 或小微企业，向当地创业担 保贷款担保基金运营管理 机构或政府性融资担保机 构提交担保申请，向经办银 行提交贷款申请，符合相关 担保和贷款条件的，与经办 银行签订创业担保贷款合 同。Article10Individualsormicroandsmallenterprisesapplyingforsupportofdiscountedinterestsforentrepreneurshipguaranteedloansshallapplytothelocalhumanresourcesandsocialsecuritydepartmentsforexaminationofqualifications.Individualsormicroandsmallenterprisespassingtheexaminationofqualificationsshallfileapplicationsforguaranteeswiththelocaloperationandmanagementinstitutionsofguaranteedfundsofentrepreneurshipguaranteedloansorgovernmentfinancingguaranteeinstitutions,andapplyforloanswithhandlingbanks.Individualsandmicroandsmallenterprisesmeetingtherelevantconditionsforguaranteesandloansshallon+orintnnnntrontcCnontronronoirchinguaranteedloanswithhandlingbanks.Ahandlingbankshall,accordingtotherelevantprovisionsofthenationalfinancialaccountingsystemandthepoliciesforentrepreneurshipguaranteedloans,calculatethedueamountofdiscountedinterestsforentrepreneurshipguaranteedloans,andapplyforfundsofdiscountedintereststothefinancialdepartmentsattheprefecturelevelonaquarterlyormonthlybasis.Thefinancialdepartmentattheprefecturelevelshall,withinonemonth,completeexaminationandappropriatefundsofdiscountedintereststothehandlingbankwithinamonth.Foraprovincewherecountyisdirectlygovernedbytheprovince,withconsentoftheprovincialfinancialdepartment,thefinancialdepartmentatthecountylevelshallberesponsiblefortheexaminationandappropriationofrelevantfundsofdiscountedinterest.Article11EntrepreneurshipguaranteedloansthatcomplywiththerelevantprovisionsofArticle5to8oftheseMeasuresandmeetthefollowingconditionsmaybeincludedinthesupportscopeofrewardsandsubsidiesfromspecialfunds:经办银行按照国家财务会 计制度和创业担保贷款政 策有关规定，计算创业担保 贷款应贴息金额，按季度或 月度向地市级财政部门申 请贴息资金。地市级财政部 门应当在1个月内完成审 核并向经办银行拨付贴息 资金。对实行省直管县的省 份，经省级财政部门同意， 可由县级财政部门负责相 关贴息资金审核拨付工作。第十一条对于符合 本办法第五条至第八条有 关规定，并符合以下条件的 创业担保贷款，可纳入专项 资金奖补支持范围：（一）个人创业担保贷款额 度不超过30万元，贷款期 限不超过3年。对符合个人 创业担保贷款条件的借款 人合伙创业的，可根据合伙 创业人数适当提高贷款额 度，最高不超过符合条件的 个人创业担保贷款额度上 限之和的110%、且不超过 小微企业创业担保贷款额 度上限；(1) Theamountofpersonalentrepreneurshipguaranteedloansshallnotexceed300,000yuan,andtheloantermshallnotexceedthreeyears.Forborrowerswhomeettheconditionsofpersonalentrepreneurshipguaranteedloansstartingupapartnership,theamountofloansmaybeappropriatelyincreasedaccordingtothenumberofpartnershipentrepreneurs,withthemaximumnotexceeding110%ofthesumofthemaximumamountofqualifiedpersonalentrepreneurshipguaranteedloans,andnotexceedingthemaximumamountofon+ronronoirchinCIIaraCtaarlInoncfnrmir*rnandsmallenterprises.(2) Theamountofentrepreneurshipguaranteedloansformicroandsmallenterprisesshallnotexceed4millionyuan,andtheloantermshallnotexceedtwoyears.(3) Theinterestrateofentrepreneurshipguaranteedloansshallbedeterminedthroughconsultationbytheborrower,thehandlingbank,theoperationandmanagementinstitutionofguaranteedfundsofentrepreneurshipguaranteedloansorthegovernmentfinancingguaranteeinstitution.ThemaximuminterestrateofloansintheeasternregionsupportedbyrewardsandsubsidiesshallbeLPR+50BPs,themaximuminterestrateofloansinthecentralandwesternregionsshallbeLPR+150BPs,andthemaximuminterestrateofloansinareasliftedoutofpovertyshallbeLPR+250BPs.LPRisthequotedinterestrateontheone-yearloanmarket.Individualsormicroandsmallenterprisesraisingloanswhichareactiveinrepayment,havestrongcapacityforpromotingemployment,andhavegoodentrepreneurialprojectsmaycontinuetoapplyforloansandsupportofdiscountedinterestsuponexpiryoftheentrepreneurshipguaranteedloans,fornotmorethanthreetimesaccumulatively.Article12Withconsentoftheprovincialpeople,sgovernment,alllocalitiesmay,inlightoftheactualcircumstances,expandthesupportscopeofdiscountinterestsforentrepreneurshipguaranteedloans,raisetheceilingofloanquota,theceilingofloaninterestrateandthediscountinterestratio.（二）小微企业创业担保贷 款额度不超过400万元，贷 款期限不超过2年；（三）创业担保贷款利率由 借款人、经办银行、创业担 保贷款担保基金运营管理 机构或政府性融资担保机 构协商确定，奖补支持的东 部地区贷款利率上限为LPR + 50BPs中部地区和西部 地区贷款利率上限为LPR + 150BPs.脱贫地区贷款利率 上限为LPR+250BPs0其中, LPR为1年期贷款市场报价 利轧对还款积极、带动就业能力 强、创业项目好的借款个人 或小微企业，创业担保贷款 到期后可继续申请贷款及 贴息支持，累计次数不超过 3次。第十二条经省级人 民政府同意，各地可结合实 际扩大创业担保贷款贴息 支持范围、提高贷款额度上 限、贷款利率上限和贴息比 例。对于超出本办法规定创业 相保侨款新唐卜限的郭益，ForthepartthatexceedstheceilingoftheentreoreneurshiDuaranteedloansasstipulatedintheseMeasures,supportofrewardsandsubsidiesshallnotbegrantedfromspecialfunds.Forloansthatexceedthescopeofdiscountinterestsupportforentrepreneurshipguaranteedloans,loaninterestratecei
