Detailed rules for the implementation of the measu

The detailed rules for the implementation of the measures for the administration of state owned assets appraisal are formulated in accordance with Article 38 of the measures for the administration of state owned assets appraisal (hereinafter referred to as the measures) issued by the State Council

Article 2 the laws and regulations mentioned in Article 2 of the measures have other provisions, which refer to the laws on asset appraisal issued by the National People's Congress and its Standing Committee and the administrative regulations on asset appraisal issued by the State Council

the state-owned assets mentioned in Article 3 of the Measures refer to the fixed assets, current assets, intangible assets and other forms of assets obtained by the state in accordance with the law and formed by the state through various forms of investment and investment income or received donations

the units that occupy state-owned assets mentioned in Article 3 of Article 4 of the measures include:

(1) state organs, armed forces, social organizations and other social organizations that occupy state-owned assets

(2) state owned enterprises and institutions

(3) various forms of domestic joint ventures and joint-stock business units

(4) Sino foreign joint ventures and cooperative enterprises

(V) collectively owned units that possess state-owned assets

(VI) other units occupying state-owned assets

Article 5 the provision in Article 3 of the measures that assets should be evaluated means that when the economic situation mentioned in this article occurs, assets must be evaluated except for the approval of the administrative department of state-owned assets management

in the case mentioned in Article 3 of Article 6 of the measures:

(I) asset transfer refers to the economic behavior of the state-owned asset occupying unit to transfer non integral assets with compensation of more than one million yuan or accounting for more than 20% of the original value of all fixed assets

(II) enterprise merger refers to an enterprise taking over the property rights of other enterprises with compensation in the form of debt, purchase, shareholding and holding, so that the merged party loses its legal person status or changes its legal entity

(III) enterprise sale refers to the sale of independent accounting enterprises or internal branches, workshops and other integral assets

(IV) enterprise association refers to various forms of joint operations between domestic enterprises and units, which are composed of fixed assets, current assets, intangible assets and other assets

(V) joint stock operation refers to the implementation of the joint-stock system by enterprises, including the shareholding of legal persons 8 Experiment span: 450mm (widenable) enterprises, internal employee stock holding enterprises, enterprises that issue shares to the public (unlisted) and enterprises whose shares are listed and traded. When evaluating the assets of joint-venture and joint-stock enterprises, a comprehensive evaluation of the assets invested by the joint-venture and joint-stock parties shall be carried out

(6) enterprise liquidation refers to the declaration of enterprise bankruptcy and liquidation in accordance with the provisions of the enterprise bankruptcy law of the people's Republic of China; Or liquidate the assets of the enterprise reorganized, merged or revoked as a legal person in accordance with the relevant provisions of the state; Or the enterprise terminates the liquidation of economic activities in accordance with the provisions of contracts, contracts and agreements

in the situation mentioned in Article 4 of Article 7 of the measures:

(I) mortgage refers to the economic behavior of the state-owned asset occupying unit to obtain a loan by taking its own assets as a material guarantee

(II) guarantee refers to that the state-owned asset occupying unit guarantees the economic behavior of other units with its own assets and undertakes joint and several acts

(III) enterprise leasing refers to the behavior that the asset occupying unit or the superior competent unit transfers the operation and use right of all or part of the assets of the enterprise to other operation users in the form of collecting rent within a certain period of time

Article 8 Article 4 of the measures stipulates that assets can be evaluated, which means that assets can be evaluated or not evaluated according to the actual situation when the circumstances mentioned in this article occur. However, asset evaluation must be carried out for the following behaviors:

(I) leasing of the overall assets of the enterprise

(2) state owned assets are leased to foreign investors or non-state-owned units

(3) non operating assets held by state administrative institutions are converted into operating assets

(4) other circumstances that the administrative department of state-owned assets management believes should be evaluated

the parties mentioned in Article 4 of Article 9 of the Measures refer to the state-owned asset possession units, industry competent departments, state-owned asset management administrative departments and other units related to the above economic situation

Article 10 if the assets should be evaluated are not evaluated or the project is not established and confirmed in accordance with the provisions of the measures and these detailed rules, the economic act is invalid

Article 12 the standards stipulated by the State mentioned in Article 7 of the Measures refer to the relevant technical and economic standards issued by the state, local people's governments and central departments

Chapter II Organization and management

the administrative departments of state-owned assets management mentioned in Article 13 and Article 8 of the Measures refer to the functional departments of governments at all levels that are specifically responsible for the management of state-owned assets. The central refers to the State Administration of state-owned assets, and the local refers to the state-owned assets administration at all levels or special institutions for state-owned assets management

the local administrative departments of state-owned assets management at all levels are responsible for managing the asset evaluation at the same level in accordance with national policies and regulations and the provisions of the superior administrative departments of state-owned assets management

the superior administrative department of state-owned assets management has the right to correct the practices of the subordinate administrative department of state-owned assets management that do not comply with the provisions of the measures and these rules in the management of asset evaluation

the state-owned assets appraisal organization work mentioned in paragraph 2 of Article 8 of the measures is in the charge of the industry

competent departments, which means that the industry competent departments of governments at all levels conduct a preliminary examination and sign opinions on the asset appraisal project and appraisal results of their subordinate units, and are responsible for supervising and guiding the asset appraisal work of the industry

the asset appraisal companies, accounting firms, audit firms, companies and other asset appraisal institutions mentioned in Article 9 of the measures must be units registered with the administrative department for Industry and commerce, with legal person status, and holding the asset appraisal qualification certificate issued by the State Council or the administrative department of state-owned assets management of provinces, autonomous regions, and municipalities directly under the central government (including cities specifically designated in the state plan). Only units that meet the above conditions can engage in state-owned assets appraisal business

in case of assets appraisal required by Articles 3 and 4 of the measures and these detailed rules, the above-mentioned appraisal institution with asset appraisal qualification must be entrusted for appraisal. The act of the parties themselves assessing the possession of state-owned assets or the other party's possession of assets has no legal effect

Article 16 Any unit that needs to engage in asset appraisal business must apply for asset appraisal qualification according to the State Council or the administrative department of state-owned assets management of provinces, autonomous regions and municipalities directly under the central government within the subordinate relationship. After examination and approval, it can engage in the appraisal business of state-owned assets or the appraisal business of non-state-owned assets only after obtaining the asset appraisal qualification or temporary appraisal qualification

units engaged in asset appraisal business in cities specifically designated in the state plan will teach the selection of plastic tensile testing machines. The provincial state-owned assets management administrative department will entrust the state-owned assets management administrative department of cities specifically designated in the state plan to review their asset appraisal qualifications and issue qualification certificates

(I) the asset appraisal qualification certificate is uniformly printed, stamped and numbered by the state owned assets administration

(II) the appraisal qualification certificate of the asset appraisal institutions under the central administration (including asset appraisal institutions in various regions) shall be examined and issued by the State Administration of state owned assets

(III) the evaluation qualification certificates of locally administered asset evaluation institutions (including asset evaluation institutions stationed in other places) shall be examined and issued by the administrative departments of state-owned assets management of provinces, autonomous regions and municipalities directly under the central government, and shall be reported to the State Administration of state owned assets for the record. The asset appraisal qualification certificate issued by the state-owned assets management administrative department of the city specifically listed in the plan shall be reported to the state owned Assets Administration Bureau for the record, as well as the provincial state-owned assets management administrative department for the record

(IV) the State Council and the administrative departments of state-owned assets of provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan are responsible for conducting an annual inspection of the appraisal institutions that have obtained the qualification for asset appraisal (the specific measures will be taken separately)

the entrusting party and the entrusted party shall sign an asset appraisal agreement. The main contents of the agreement include: the name of the appraised project, the appraisal content, the appraisal period, the charging method and amount, the breach of contract, etc

Article 18 when the parties involved in an economic act have disputes over the entrusted asset appraisal institution, the administrative department of state-owned assets management shall designate an asset appraisal institution acceptable to both parties to conduct the appraisal

for the asset appraisal (including local) of major asset appraisal projects of more than 100 million yuan and Sino foreign joint venture and cooperation projects that are easy to be replaced and approved by the State Planning Commission, the state owned assets administration can directly organize the asset appraisal institution to conduct the appraisal when necessary

Article 19 an asset appraisal institution that has obtained the asset appraisal qualification certificate can undertake the asset appraisal business not only locally and in its own industry, but also in other places, overseas and other industries. If an asset appraisal institution has a direct economic interest relationship with the appraised entity, it may not entrust the appraisal institution to conduct the appraisal

Article 20 Where an asset appraisal is approved, the asset occupying unit must truthfully provide various materials required for the appraisal. The assets appraisal institution shall keep the information provided confidential and shall not disclose it to the public

for the state secrets involved in the asset appraisal, all parties concerned should strictly follow the project provisions of the state confidentiality regulations, and the state owned assets administration should directly organize the asset appraisal institution to conduct the appraisal when necessary

professional asset appraisal institutions engaged in the evaluation of the use right of state-owned land and the value of state-owned real estate must, in accordance with the provisions of the measures and these detailed rules, apply to the state owned Assets Administration Bureau or the administrative department of state-owned assets administration of provinces, autonomous regions and municipalities directly under the central government and obtain the qualification certificate for asset appraisal before they can engage in asset appraisal business

Article 22 in accordance with Article 11 of the measures, asset appraisal shall be provided with paid services. When accepting the entrustment to conduct the appraisal, the asset appraisal institution shall follow the charging method stipulated by the state