| Notice by the State Council of Enhancing the Administration of the Capital for Fixed-asset Investment Projects | | 国务院关于加强固定资产投资项目资本金管理的通知 |
| (No. 26 [2019], the State Council) | | （国发〔2019〕26号） |
| The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government; all ministries and commissions of the State Council; and all institutions directly under the State Council: | | 各省、自治区、直辖市人民政府，国务院各部委、各直属机构： |
| Implementing the capital system for fixed-assets investment projects (hereinafter referred to as “investment projects”) to reasonably determine and adjust the proportion of capital when appropriate is a major policy tool to promote effective investment and prevent risks, and an important means to deepen the reform of the investment and financing system and optimize the structure of investment supply. For the purposes of maximizing the role of the capital system for investment projects, ensuring the differentiated implementation of “encouragement and control” policies, and closely integrating and coordinating effective investment and risk prevention, you are hereby notified of the work on strengthening the administration of the capital for investment projects as follows: | | 对固定资产投资项目（以下简称投资项目）实行资本金制度，合理确定并适时调整资本金比例，是促进有效投资、防范风险的重要政策工具，是深化投融资体制改革、优化投资供给结构的重要手段。为更好发挥投资项目资本金制度的作用，做到有保有控、区别对待，促进有效投资和风险防范紧密结合、协同推进，现就加强投资项目资本金管理工作通知如下： |
| I. Further improving the capital system for investment projects | | 一、进一步完善投资项目资本金制度 |
| 1. Clarifying the scope of application and nature of the capital system for investment projects. This system is applicable to enterprise-funded projects and government-funded profit-oriented projects within the territory of China. The capital for an investment project shall be the amount of contribution in the total investment in the project as subscribed by the investor. It shall be non-debt funds for the investment project, and therefore the project legal person shall not be responsible for paying any debts and interest on such funds. The investor may lawfully enjoy the owner's equity in proportion to his capital contribution, or may transfer his capital contribution, but shall not withdraw it by any means, unless otherwise provided by the CPC Central Committee or the State Council. | | （一）明确投资项目资本金制度的适用范围和性质。该制度适用于我国境内的企业投资项目和政府投资的经营性项目。投资项目资本金作为项目总投资中由投资者认缴的出资额，对投资项目来说必须是非债务性资金，项目法人不承担这部分资金的任何债务和利息；投资者可按其出资比例依法享有所有者权益，也可转让其出资，但不得以任何方式抽回。党中央、国务院另有规定的除外。 |
| 2. Keeping accounts of the capital for investment projects by category. An investment project shall established as an independent legal person, so that all of its owner's equity may be used as the capital for the investment project. For an investment project established as an independent legal person, the project owner shall establish a special account, regulate the establishment and use of accounting titles, and keep separate accounts of the funds allocated and the assets and liabilities of the investment projects according to the state's relevant financial and accounting systems. And the amount and proportion of the capital for the investment project shall be determined accordingly. | | （二）分类实施投资项目资本金核算管理。设立独立法人的投资项目，其所有者权益可以全部作为投资项目资本金。对未设立独立法人的投资项目，项目单位应设立专门账户，规范设置和使用会计科目，按照国家有关财务制度、会计制度对拨入的资金和投资项目的资产、负债进行独立核算，并据此核定投资项目资本金的额度和比例。 |
3. The proportion of capital shall be regulated and determined based on the nature of the investment project. Where an investment project subject to the capital system is a government-funded project, the relevant department shall, when approving the feasibility study report, examine the compliance of the ways to raise the capital for the investment project and the relevant documents proving the source of funds, and confirm the proportion of capital for the investment project and the ways to raise capital in the approval documents. If the investment project is funded by an enterprise, the relevant financial institution providing financing services shall strengthen the examination and supervision of the sources, proportion and availability of the capital for the investment project.
．．．．．． | | （三）按照投资项目性质，规范确定资本金比例。适用资本金制度的投资项目，属于政府投资项目的，有关部门在审批可行性研究报告时要对投资项目资本金筹措方式和有关资金来源证明文件的合规性进行审查，并在批准文件中就投资项目资本金比例、筹措方式予以确认；属于企业投资项目的，提供融资服务的有关金融机构要加强对投资项目资本金来源、比例、到位情况的审查监督。
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