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【租赁文献】湖北省政府国资委出资企业资产租赁管理暂行办法(English attached)
2019-03-19 11:03:47   来源:   评论:0 点击:

湖北省政府国资委

出资企业资产租赁管理暂行办法

 

第一条  为规范省出资企业资产租赁行为,提高国有资产运营效益,防止国有资产流失,确保国有资产保值增值,根据《企业国有资产法》《企业国有资产监督管理暂行条例》《湖北省企业国有资产监督管理条例》和《企业国有资产交易监督管理办法》(国务院国资委、财政部令第32号)等有关法律法规,结合企业实际,制定本办法。

第二条  本办法适用于省政府国资委履行出资人职责的企业及其所属各级全资、控股及拥有实际控制权的企业(以下简称各级子企业)资产租赁的管理。

本办法所称资产租赁是指省出资企业及其各级子企业作为出租方,将其拥有的土地、房产、设施设备、广告位等资产租赁给自然人、法人或其他组织(以下简称承租方)使用,向承租方收取租金的经营行为。下列情形除外:

(一)融资租赁公司从事的融资租赁业务;

(二)企业承办的专业市场、商场按市场规则组织的对外招租;

(三)物业管理公司从事的经营业务;

(四)由政府批准企业承办的产业园区对外招商引资项目(企业自有资产除外)的;

(五)企业住房租赁给本企业职工居住的;

(六)法律和行政法规另有规定的。

第三条  省出资企业及其各级子企业是资产租赁行为的责任主体。省出资企业对各级子企业资产租赁承担监管责任,应建立资产租赁管理台账,全面、准确掌握各级子企业租赁资产数量、资产租赁方式、资产租赁管理等情况,加强对各级子企业资产租赁的监管。

第四条  省出资企业及各级子企业应建立资产租赁管理制度,明确资产租赁管理的职责部门、管理权限、决策程序、工作流程等。省出资企业各级子企业制定的资产租赁管理制度报省出资企业备案。

第五条  资产租赁应当遵循等价有偿和公开、公平、公正的原则,采取公开招租的方式,在广泛征集承租方的基础上,通过公开竞争择优确定,提高企业资产的利用效益,实现企业资产价值最大化。

资产租赁年均租金底价100万元(含)以上的项目,应在依法设立的产权交易机构公开进行,具体流程可参照《企业国有资产交易监督管理办法》有关规定执行。

资产租赁年均租金底价100万元以下的项目,企业可通过依法设立的产权交易机构公开进行,也可自行组织或委托专业机构公开招租。

第六条  省出资企业及各级子企业在资产租赁前应当制定招租方案,招租方案应当包括但不限于以下内容:拟租赁资产的产权状况、实物现状、资产明细清单、租赁用途、租赁期限、承租条件、招租底价及确定依据、招租方式、租金收缴办法、租金的管理办法、租赁合同文本等。租赁原则上不得设置资格条件,确需设置的,不得有明确指向性或违反公平竞争原则。

第七条  省出资企业及各级子企业整体资产或部分资产租赁给非国有单位,应对相关资产进行评估并经省出资企业备案,作为确定租金底价的参考依据。账面价值不超过100万元的资产租赁,可通过市场调查分析或者委托中介机构、专业人员对拟出租资产的租金进行估价或询价,根据市场价格、供需情况、资产的实际状况、资产的价值补偿等因素综合确定,其中土地使用权、房屋建筑物一般以周边相同地段,类似功能、用途参照物的市场租赁价格作为确定招租底价的主要参考依据;设备一般以同类设备的市场租赁价格作为确定招租底价的主要参考依据。

第八条  省出资企业及各级子企业资产租赁应根据企业发展规划,合理确定资产租赁期限。资产租赁期限一般不得超过5年。对承租方投资金额大、回收期长等特殊情况的租赁项目,租赁期限最长不超过10年。资产租赁期满后,应当及时收回资产重新进行招租。

第九条  企业资产租赁应通过产权交易机构网站、本企业网站和信息公开栏、租赁业务中介网站、拟出租资产现场、报刊杂志等媒体对外公开披露信息,发布招租信息公告。信息公告期不得少于10个工作日,其主要内容包括但不限于:出租企业名称、出租资产的详实地理位置、数量、面积、设备型号、租赁期限、竞租人条件、用途限制、招租底价、竞租保证金、竞租时间、地点、竞价方式、交租方式及其他附加条件等。

第十条  省出资企业及各级子企业发生资产租赁时,应当与承租方签订规范的资产租赁合同,租赁合同主要内容应当包括但不限于:出租资产状况,出租用途,租赁期限,租金标准及年递增率,租金收取时间与方式,双方权利与义务,合同变更、解除,合同纠纷的处理办法和违约责任条款等。合同中应载明合同终止情形及免责条款。对于租赁期限较长、租赁价格较高的租赁合同,应由专业法律服务机构对合同重点内容进行审核,并出具专业法律意见。

第十一条  省出资企业及各级子企业资产租赁应严格履行内部决策程序,企业整体资产租赁情况应作为企务公开的重要内容充分听取企业职工的意见,接受职工监督。

第十二条  省出资企业及各级子企业应规范资产租赁合同等档案管理,资产租赁收入纳入企业统一会计核算财务管理。

第十三条  在产权交易机构公开进场的招租项目,信息披露期满未征集到意向承租方的,可以延期或在降低租金底价、变更承租条件后重新进行信息披露。新的租金底价低于评估结果的90%时,应当经租赁行为批准单位书面同意。

第十四条  省出资企业及各级子企业资产租赁有下列情形之一的,经内部决策,可采取协议方式租赁:

(一)省出资企业及其所属各级全资、控股和实际控制企业之间的租赁行为;

(二)企业资产因空间或结构原因无法单独租赁,必须与其他业主共同租赁的;

(三)办公、经营场所等资产作为经营业务承包或合作附加条件的租赁行为;

(四)其他有规定不宜公开招租或可协议方式招租的情形。

第十五条  企业不得通过化整为零、调整租赁资产账面值等方式规避本办法有关规定。

第十六条  省出资企业及其各级子企业在资产租赁过程中出现违法违规行为,造成国有资产损失的,按照管理权限依法依纪追究相关责任人的责任,情节严重涉嫌犯罪的,移送司法机关依法追究刑事责任。

第十七条  本办法自印发之日起执行。 

 

2019年3月11日

 
 
 

English Digest

Hubei Provincial Government SASAC Interim Measures for the Administration of Assets Lease of Investment Enterprises

Article 1 in order to regulate the asset leasing behavior of provincial capital-funded enterprises, improve the operational efficiency of state-owned assets, prevent the loss of state-owned assets, and ensure the preservation and appreciation of state-owned assets, these Measures are formulated according to relevant laws and regulations including the “State-owned Assets Law of Enterprises”, “Interim Regulations on the Supervision and Administration of State-owned Assets of Enterprises”, “Interim Regulations on the Supervision and Administration of State-owned Assets of Enterprises in Hubei Province” and “Supervision and Management of State-Owned Assets of Enterprises” (State Council, Order No. 32 of the Ministry of Finance).

Article 2 These Measures shall apply to the management of the asset leasing of the enterprises that the provincial government SASAC performs the duties of the investor, and the enterprises that are wholly-owned, controlled and possessed by SASAC (hereinafter referred to as the sub-enterprises).

The term “asset leasing” as used in these Measures refers to the business behavior of provincial capital-funded enterprises and their subsidiaries at all levels as leasing parties, leasing assets such as land, real estate, facilities, equipment and advertising space owned by them to natural persons, legal persons or other organizations (hereinafter referred to as tenants) and collecting rent from the lessee. Except for the following situations:

(1) The financial leasing business engaged by the financial leasing company;

(2) Renting behavior of professional markets and shopping malls organized by enterprises in accordance with market rules;

(3) the business operations undertaken by the property management company;

(4) The foreign investment promotion project of the industrial park undertaken by the government (excluding the company's own assets);

(5) The enterprise housing leasing given to the employees of the enterprise;

(6) Other provisions of laws and administrative regulations.

Article 3 The provincial capital-funded enterprises and their subsidiaries at all levels are the responsible subjects of asset leasing. The provincial capital-funded enterprises shall bear the supervisory responsibility for the asset leasing of the subsidiaries at all levels, and shall establish an asset leasing management account to comprehensively and accurately grasp the number of leased assets, asset leasing methods and asset leasing management of sub-enterprises at all levels, and strengthen the supervision of asset leasing of sub-enterprises at all levels.

Article 4 Provincial-funded enterprises and sub-enterprises at all levels shall establish an asset leasing management system, clarify the responsibility department, management authority, decision-making procedures, and work processes of asset leasing management. The asset leasing management system formulated by the sub-enterprises of the provincial capital-funded enterprises shall be reported to the provincial capital-funded enterprises for the record.

Article 5 Asset leasing shall follow the principle of equal pay, openness, fairness and equity adopt open leasing method, and be established on the basis of extensive collection of lessees and determined through open competition in order to improve the utilization efficiency of enterprise assets and realize maximize value of corporate assets.

The project with an average annual rent of assets of 1 million yuan or more shall be openly conducted in a property rights trading institution established according to law. The specific procedures may be implemented in accordance with the relevant provisions of the Measures for the Supervision and Administration of Trading of State-Owned Assets of Enterprises.

The projects with an annual average rent of assets less than 1 million yuan shall be openly conducted in a property rights trading institution established according to law, or enterprises may organize or entrust professional institutions to openly rent.

Article 6 Provincial capital-funded enterprises and sub-enterprises at all levels shall formulate a leasing plan before asset leasing. The leasing plan shall include, but is not limited to, the following contents: the property rights of the assets to be leased, the actual status of the assets, the list of assets, the purpose of leasing, the term of the lease, Lease conditions, rent base price and basis for determination, method of renting, method of rent collection, management of rent, text of lease contract, etc. In principle, the qualifications may not be set up in the lease. If it is necessary to set up, there must be no clear orientation or violation of the principle of fair competition.

Article 7 for the provincial capital-funded enterprises and the subsidiaries or enterprises at all levels leased to non-state-owned units, the relevant assets shall be evaluated and filed by the provincial-funded enterprises as the reference basis for determining the reserve price. Asset leases with a book value of not more than 1 million yuan may be valued or quoted through market research and analysis, or by intermediary agencies or professionals based on market price, supply and demand, actual status of assets, value of assets, compensation and other factors. For land use right and building, the market leasing price of similar functional and use reference materials is used as the main reference for determining the reserve price; reserve price of the equipment is generally determined by the market leasing price of similar equipment.

Article 8 Asset leasing of provincial-funded enterprises and sub-enterprises of all levels shall be reasonably determined according to the enterprise development plan. The term of the asset lease is generally not more than 5 years. For leases with special circumstances such as large amount of investment by the lessee and long payback period, the leasing term shall not exceed 10 years. After the expiration of the asset leasing, the assets shall be recovered in time to re-lease the lease.

Article 9 The leasing of enterprise assets shall be publicly disclosed through the website of the property rights trading institution, the website of the enterprise and the information disclosure column, the leasing business intermediary website, the site to be rented, the newspapers and magazines, etc., and the announcement of the renting information shall be published. The information announcement period shall not be less than 10 working days. The main contents include, but are not limited to, the name of the rental company, the detailed geographical location of the leased assets, the quantity, the area, the equipment model, the lease term, the bidder conditions, the use restrictions, and the rent reserve price, competitive renting deposit, time of auction, location, bidding method, payment method and other additional conditions.

Article 10  When a provincial-funded enterprise and its subsidiaries at various levels have an asset lease, they shall sign a standardized asset leasing contract with the lessee. The main contents of the lease contract shall include, but are not limited to, the state of the leased assets, the purpose of the lease, the lease term, and the rent standard, the annual growth rate, the time and method of rent collection, the rights and obligations of both parties, the change and cancellation of contracts, the handling of contract disputes and the liability clause for breach of contract. The termination of the contract and the exemption clause shall be stated in the contract. For leasing contracts with long lease term and high leasing price, the professional legal service agency shall review the key contents of the contract and issue professional legal opinions.

Article 11 Provincial capital-funded enterprises and sub-enterprise asset leasing shall strictly perform internal decision-making procedures. The overall asset leasing of enterprises shall be the important content of corporate affairs disclosure to fully listen to the opinions of enterprise employees and accept employee supervision.

Article 12 Provincial capital-funded enterprises and sub-enterprises at all levels shall regulate the management of assets such as asset leasing contracts, and the income from asset leasing shall be included in the financial management of the enterprise's unified accounting.

Article 13 If a prospective project that is open to the public interest trading institution has not been collected to the intended lessee at the expiration of the information disclosure period, it may postpone or re-disclose the information after lowering the rent reserve price and changing the lease conditions. When the new rent reserve price is less than 90% of the assessment result, it shall be approved in writing by the leasing act approval unit.

Article 14 If a provincial capital-funded enterprise and its sub-enterprise assets are leased in one of the following circumstances, they may be leased by agreement through internal decision-making:

(1) Leases between provincial-funded enterprises and their wholly-owned, controlled and actually controlled enterprises at all levels;

(2) The assets of the enterprise cannot be leased separately due to space or structure reasons, and must be leased together with other owners;

(3) Leases of assets such as office and business premises as conditions for contracting or cooperating with business operations;

(4) Other circumstances where it is not appropriate to openly rent or lease in an agreement manner.

Article 15 An enterprise shall not circumvent the relevant provisions of these Measures by rectifying and reducing the book value of the leased assets.

Article 16 If a provincial capital-funded enterprise and its subsidiaries at various levels have violated laws and regulations in the process of asset leasing, resulting in the loss of state-owned assets, the responsible persons shall be investigated according to the law. If the circumstances are serious and suspected of committing crimes, they shall be transferred to the judicial authorities for criminal responsibility according to law.

Article 17 These Measures shall be implemented as of the date of issuance.

 

11 March 2019

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