Recently, 10 departments including the Shandong Provincial Department of Human Resources and Social Security issued the "Opinions on the Handling of Issues Related to the Transformation of Provincial Institutions into Enterprises".
The full text is below.
Regarding the transformation of provincial institutions into enterprises
Opinions on the handling of relevant issues
In accordance with the spirit of the relevant documents of the Central Committee, the Provincial Party Committee and the Provincial Government, the following opinions are hereby put forward on the issues related to the transformation of provincial institutions into enterprises:
1. Conversion of personnel and labor relations of staff in the transformation unit
(1) After a provincial institution is approved by the provincial government to be transformed into an enterprise (hereinafter referred to as "the transformed unit"), the public institution shall formally terminate its personnel relationship with the staff within the establishment, and verify and cancel the real-name information of the relevant personnel within the prescribed time limit. After the restructuring, the restructured unit shall conclude a labor contract with the staff in accordance with the Labor Law, the Labor Contract Law and relevant laws and regulations.
(2) Non-establishment staff in the transformed unit shall be properly placed by the transformed unit in accordance with relevant laws, regulations and policies.
2. The social insurance relationship will continue after the transformation of provincial institutions
(1) Institutions affiliated to the province of Jiji
1. Pension insurance
(1) The provincial social insurance agency is responsible for the registration and management of the pension insurance management of the unit in Jiji. The restructuring unit shall first go to the provincial social insurance agency to handle the registration of enterprise insurance in accordance with the regulations, and pay the pension insurance of the organs and institutions before the restructuring (including the month of the restructuring) in full, and handle the transfer and continuation of the pension insurance relationship for the staff according to the regulations. The amount deposited in the personal account of the staff in the endowment insurance of the government institutions shall be transferred to the personal account of the enterprise endowment insurance, and then the registration of the endowment insurance of the transformed unit in the endowment insurance of the organs and institutions shall be cancelled.
(2) Starting from the month following the base date of the transformation, the restructuring units and staff shall pay the endowment insurance premiums in accordance with the relevant provisions of the basic endowment insurance for employees of the enterprise. The proportion of payment shall be implemented in accordance with the relevant provisions of the year of payment of the unit and the employee after the transformation. The upper and lower limits of the employee contribution base and the calculation and payment base stipulated by the state shall be used as the basis for calculating the basic pension.
(3) In accordance with the provisions of the Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Issues Concerning the Transfer and Continuation of the Basic Pension Insurance Relationship and Occupational Annuity of Government Institutions and Institutions (Ministry of Human Resources and Social Security Gui [2017] No. 1), handle the transfer and continuation of the basic pension insurance, occupational pension supplement and other related procedures. Among them, if the transformed unit has not yet established an enterprise annuity system, the staff's occupational pension personal account shall continue to be managed and operated by the original management agency; After the transformation unit establishes the enterprise annuity system, the funds from the original occupational annuity personal account are transferred to the enterprise annuity personal account.
2. Medical, work-related injury and maternity insurance
(1) The transformed units can continue to participate in the basic medical insurance (including maternity insurance, the same below) of the provincial directly managed units. The retired personnel of the restructured units shall continue to implement the original medical security measures, and the required funds shall be solved according to the original channels; Retired (internal retirement) personnel shall participate in the basic medical insurance of provincial directly managed units according to the provisions and enjoy the corresponding medical insurance benefits; Before the transformation, the units that have participated in the supplementary medical insurance of the provincial organs and institutions can continue to participate in the supplementary medical insurance after the transformation.
(2) The unit stationed in the transformation system shall participate in the work-related injury insurance in the territory according to the regulations. The new expenses incurred by the injured employees after the restructuring shall be paid by the social insurance agency in the place where the insurance is registered after the restructuring in accordance with regulations.
3. Unemployment insurance. The provincial social insurance agency will continue to be responsible for the registration and management of the unemployment insurance handling work of the units stationed in the province to transform the system.
(2) Institutions not affiliated to the province
After the public institutions not affiliated to the province are transformed into enterprises, they participate in various social insurances in their territories and enjoy corresponding treatment.
3. A one-time subsidy for the pension insurance of the staff within the establishment of the transformed unit
(1) In accordance with the relevant provisions of the "Opinions on the Transformation of Public Institutions Engaged in Production and Business Activities into Enterprises" (Lu Banfa [2014] No. 31), a one-time subsidy will be given to the staff within the establishment of the transformation unit, and the working years in the subsidy standard calculation formula shall be calculated in accordance with the deemed payment period of the government institutions and institutions before the reform of the pension insurance system of organs and institutions (October 1, 2014). The monthly basic salary is calculated according to the post salary and salary scale salary of the month on the base date of the transformation.
(2) The one-time subsidy for endowment insurance shall be handed over to the social insurance agency in the place of insurance at one time when the restructuring unit pays the basic endowment insurance premiums for the first time, and all of them shall be included in the personal account of the basic endowment insurance of the employee enterprise.
(3) The transformation unit shall, within the time limit specified in the transformation plan, fill in the "one-time subsidy audit form for the pension insurance of the staff transferred from the provincial transformation unit to the enterprise" according to the regulations, and submit it to the Provincial Department of Human Resources and Social Security for approval after being reviewed by the competent department (organizer).
Fourth, the distribution of living benefits to retirees before the transformation of the unit
(1) For retirees who have retired before the transformation, the standard of retirement allowance and treatment stipulated by the original state remains unchanged, and when the state and provinces uniformly adjust the retirement living allowance in the future, it will still be implemented in accordance with the methods of public institutions. The treatment within the overall plan shall be paid from the basic pension insurance pool fund for employees of the enterprise; The treatment outside the overall plan shall be settled by the transformation unit from the original channel, and the retirees who were originally supported by the government shall be settled by the provincial finance.
(2) The treatment of retired personnel within the overall plan includes basic severance pay and allowance. Among them, the subsidy items are: according to the Provincial Department of Human Resources and Social Security and the Provincial Department of Finance's "Opinions on the Subsidy of Retired (Internal Retirement) Personnel Before the Provincial Reform of Enterprise Reform Units and Enterprises" (issued on July 13, 2010), 7 living allowances, price subsidies, original job subsidies, local welfare subsidies, resident subsidies, other subsidies (rent subsidies), national subsidies for fasting pork, early returned overseas Chinese salary compensation, special needs expenses, the balance of the fare, nursing expenses, and 2-4 months living allowance.
(3) The overall treatment of retirees shall be determined with reference to the list of overall projects determined in the Notice on Determining the Overall Project of Pension Insurance Payment, Wages and Benefits of Organs and Institutions (Lu Ren She Ban Fa [2015] No. 78).
(4) The heating subsidy standards for retirees before the transformation are still implemented in accordance with public institutions, and the expenditure channels are implemented in accordance with the relevant national and provincial regulations.
(5) If a retiree dies after the transformation before the transformation, the funeral subsidy and one-time relief fee (pension) issued in accordance with the provisions shall be paid from the basic pension insurance fund of the enterprise according to the prescribed standards; The subsidy for supporting immediate family members with living difficulties shall be implemented in accordance with the current national and provincial policies and regulations.
(6) The transformation unit shall fill in the "Provincial Restructuring Unit Original Retiree Retirement Allowance and Allowance Subsidy Audit Form in the Overall Project" in accordance with the regulations, and report to the Provincial Department of Human Resources and Social Security for the record after approval by the competent department (organizer) (the filing results do not meet the relevant policies or filing requirements, it needs to be re-reported), as the basis for the provincial social insurance agency to handle the relevant benefits.
5. Internal retirement
(1) When a public institution is restructured into an enterprise or restructured, the staff who have worked for 30 years or less than 5 years from the national statutory retirement age and have worked for 20 years or more (including contract workers in the establishment of the unit approved for transformation after October 1, 2014) shall apply by themselves and may handle internal retirement in accordance with the treatment of retirees of public institutions after examination and approval according to the management authority. The number of years of service in the internal retirement conditions is the full number of years. The staff who meet the conditions for internal retirement must be applied for in writing by the individual, approved according to the cadre management authority, and the internal retirement agreement signed by the unit and the individual, and the two parties can also notarize it if necessary.
(2) The length of service, job rank (post level) and length of service of internal retired personnel shall be calculated as of the base date of the transformation. Except for the medical insurance (only the part of the unit contribution) that should continue to pay until the statutory retirement age and enjoy the treatment according to the regulations, the rest of the retirees are treated as retirees. When internal retirees reach the statutory retirement age, they shall go through the retirement formalities in accordance with the regulations, and the calculation and payment measures shall still be implemented in accordance with the measures of public institutions.
(3) The living expenses of the internal retirement personnel during the period of internal retirement shall be calculated by reference to the retirees with the same conditions of public institutions before the transformation. The restructuring unit shall fill in the "Approval Form for the Internal Retirement Personnel of the Provincial Restructuring Unit and the Living Expenses during the Internal Retirement Period" in accordance with the regulations, and after approval by the competent department (the organizer), together with the written application of the individual and the internal retirement agreement signed by the unit and the individual, it shall be submitted to the Provincial Department of Human Resources and Social Security for the record (if the filing results do not meet the relevant policies or filing requirements, it shall be re-reported), as the basis for the payment of fees and the payment of living expenses during the internal retirement period of the internal retirement. The expenses required for the adjustment of living expenses and treatment during the internal retirement period of internal retirees shall be settled by the transformation unit from the original channels, of which the internal retirees who were originally supported by the government shall be solved by the provincial finance.
In the future, when the state promulgates the specific implementation measures for the transformation of public institutions into enterprises, the treatment convergence policy involving internal retirees shall be implemented in accordance with the relevant provisions of the state.
6. The retirement age of female staff in the original establishment of the transformed unit
(1) In public institutions that have implemented the personnel employment system, workers hired from work-service skill positions to managerial or professional and technical positions who have been employed in management or professional and technical positions for 10 years or more (calculated until the age of 55, and those who have been hired before can be counted continuously, the same below) and retired in the positions they hired may retire at the age of 55, of which those who have reached the statutory retirement age of workers and whose retirement is approved by the unit shall retire; Those who have been employed in managerial or professional and technical positions for less than 10 years and have reached the retirement age prescribed by the state shall retire.
(2) For public institutions that have not implemented the personnel employment system, the personnel who go through the formalities for hiring cadres shall be implemented in accordance with the provisions of the "Reply of the Organization Department of the Shandong Provincial Party Committee of the Communist Party of China and the Shandong Provincial Personnel Department on the Retirement of Female Cadres Employed by Enterprises and Institutions" (Lu Renhan [1997] No. 16); Female workers who have not gone through the formalities of the employment system but are hired (employed) for professional and technical positions as workers shall be implemented in accordance with the relevant provisions of the "Opinions of the Organization Department of the Shandong Provincial Committee of the Communist Party of China and the Shandong Provincial Personnel Bureau on Several Specific Issues Concerning the Retirement (Retirement) of Cadres" (December 5, 1990).
7. Economic compensation for staff members who choose not to enter the restructuring unit
(1) When a public institution is transformed into a state-owned enterprise, a staff member who chooses not to enter the establishment of the transformed unit shall submit an application for resignation and approve it in accordance with the personnel management authority. For those who are approved to resign, the unit will pay economic compensation, and the specific standards are: for every one year of service in the transformed unit, one month's average monthly salary will be paid; if it is more than 6 months but less than 1 year, it will be calculated as 1 year; If it is less than 6 months, half a month's average monthly salary will be paid. The average monthly salary is calculated based on the average salary payable in the 12 months prior to the month prior to the base date of the company's transformation. Where the average monthly wage is 3 times higher than the average monthly wage of employees in the city divided into districts where the transformed unit is located in the previous year, it shall be calculated at 3 times the average monthly wage of employees in the previous year; If the average monthly salary income actually paid in the 12 months prior to the base date of the transformation is lower than the average monthly basic salary of the person, it shall be calculated according to the average basic salary of the person in the 12 months prior to the base date of the transformation.
(2) Before entering the transformed unit, the working years in state organs, public institutions, or state-owned enterprises due to organizational transfers, cadre appointments, and other reasons shall be regarded as the working years in the transformed units. However, in the following circumstances, the number of years of service shall be excluded from the calculation of economic compensation:
1. The number of years of service in the past who have received economic compensation;
2. The number of years of service that cannot be counted as seniority due to voluntary resignation or other reasons;
3. The number of years of service for which the employment contract is terminated due to dismissal, investigation of criminal responsibility, etc., and no economic compensation is paid in accordance with relevant provisions;
4. Other years of work that should be deducted.
For staff who meet the scope of (1), the unit shall fill in the "Examination and Approval Form for Economic Compensation for Staff of Provincial Restructuring Units" in accordance with the regulations, and report to the Provincial Department of Human Resources and Social Security for the record after being approved by the competent department (organizer) (if the filing results do not meet the relevant policies or filing requirements, it shall be re-reported).
For staff members (including those who terminate their employment contracts, are transferred, resigned, or dismissed) who choose not to enter the transformation unit, a one-time pension insurance subsidy shall be calculated in accordance with Article 3 of these Opinions and transferred to the personal account of the pension insurance. The transformation unit will transfer its personal files and pension insurance personal accounts to the provincial public employment and talent service agencies, and when the re-employment continues the pension insurance relationship, the provincial public employment and talent service agencies will transfer the pension insurance personal account deposits to the social insurance agency in the new insured place.
(3) After the implementation of the "Decision of the Ministry of Human Resources and Social Security on the Abolition of Some Regulations" (Order No. 28 of the Ministry of Human Resources and Social Security) (April 12, 2016), the provincial institutions that have been transformed will be given economic compensation and no one-time resignation subsidy will be issued if they choose not to enter the establishment of the transformed unit. Units that have completed the restructuring before April 12, 2016, and have not yet implemented the employment system on the base date of the transformation, shall be subject to the standard for the payment of one-time resignation allowance; Where the employment system has already been implemented, the unit after the transformation shall make up the difference for the staff in accordance with the standard of economic compensation.
8. Expenditure of expenses
(1) In the process of public institution restructuring, personnel and labor relations are handled, various social insurance systems are established, and the expenses required for the living benefits, medical treatment, and subsidy for the living difficulties of the immediate family members after the transformation of the retired (internal retirement) personnel who have retired (internal retirement) before the transformation shall be resolved according to the original channels.
(2) If the transformation unit is unable to bear the cost of the transformation, it shall be resolved by the competent department (sponsoring unit) as a whole, and may be resolved through the non-financial funds such as the department's (unit's) business income, operating income, subsidy income from superiors, income handed over by affiliated units, and other income, as well as the business funds formed.
(C) the competent departments (organizers) to actively raise funds, and effectively alleviate the difficulties of the transformation unit, the provincial finance will be rewarded in the comprehensive evaluation of the budget management performance of the provincial departments; If it is difficult to solve the problem by the competent department (organizer), the Provincial Department of Human Resources and Social Security, the Provincial Department of Finance and other departments shall review and identify, and if it is identified as a special poverty transformation unit after review, the economic compensation for the staff of the transformation unit, the one-time subsidy for the pension insurance of the staff within the establishment and the occupational pension supplement expenses stipulated in the document [2017] 1 of the Ministry of Human Resources and Social Security, and the funds required for the living treatment in the overall project during the internal retirement period of the internal retirement, The funds required for housing subsidies and property subsidies for retired (retired) personnel before the transformation shall be adjusted by the provincial finance.
9. Disposal of land assets
(A) the transformation of the unit into a state-owned enterprise, its State-owned allocated land after the transformation of the use of the "allocated land catalogue", can continue to be used in the form of allocation, does not conform to the "allocated land catalogue", shall be paid in accordance with the law.
(2) If the transformed unit is transformed into a general competitive enterprise, the state-owned allocated land may be disposed of by agreement transfer or lease, and the relevant policies of the districted city and county (city) where the land is located shall be implemented.
10. Enterprise registration
(1) The transformation unit shall complete the enterprise registration within 6 months from the date of approval of the transformation plan. The restructuring unit does not need to pay any fees for enterprise registration, and can also go through the enterprise registration in accordance with the relevant regulations before the completion of asset liquidation; The name of the enterprise after the transformation shall comply with the relevant provisions of the "Provisions on the Administration of Enterprise Name Registration" and the "Implementation Measures of the Provisions on the Administration of Enterprise Name Registration"; If it is transformed into a state-owned enterprise, it shall be registered only after the state-owned assets management department has completed the registration of the property rights of the state-owned assets.
(2) When handling enterprise registration, relevant application materials shall be submitted in accordance with the requirements of the Specifications for Enterprise Registration Application Documents and the Specifications for Submission of Materials for Enterprise Registration issued by the State Administration for Market Regulation, and the investors (shareholders) and senior executives shall cooperate with the enterprise registration authorities to conduct real-name verification.
11. Optimize the layout structure after the transformation
(1) According to the personnel and assets of the public institutions included in the scope of the transformation, and in line with the principle of striving to maintain the stability of personnel, assets and business, and giving full play to the potential of high-quality assets, the opinions of the investors after the transformation are put forward by category.
(2) In accordance with the idea of similar industries and promoting the transformation of enterprises to become stronger and better, priority should be given to supporting the transformation units to gather closer to provincial enterprises with advantageous industrial sectors. For the restructuring units that were originally managed by provincial enterprises, it is clarified that the current provincial enterprises will still be the investors after the transformation. Other restructuring units, give full play to the role of Shandong State Investment Corporation, Shandong Guohui and other platform companies, the overall assets after the transformation are included, through resource integration, industrial optimization, reform and reorganization, etc., optimize the layout of operating assets, improve the efficiency of asset operation, and realize the preservation and appreciation of state-owned assets.
12. Opinions on the handling of issues related to the transformation of public institutions into private enterprises
In addition to going through the relevant formalities and enjoying the relevant treatment in accordance with Articles 1 to 7 of this Circular, other issues related to the transformation of provincial institutions into private enterprises shall be handled in accordance with the following provisions.
(1) Economic compensation and social insurance issues
1. Where a restructured unit is transformed into a private enterprise, the restructured unit shall pay economic compensation to the staff within the establishment in accordance with the standards provided for in Article 7(1) of these Opinions.
2. If the public institutions in Jinan Province are directly converted into private enterprises, their endowment insurance, medical insurance and unemployment insurance can be insured in the provincial social insurance agency, or in the social insurance agency of Jinan City.
(2) Reservation methods for relevant expenses
The following expenses shall be deducted from the net assets of the transformed unit at one time after being reviewed by the Provincial Department of Human Resources and Social Security and the Provincial Medical Insurance Bureau.
1. The retired personnel before the transformation shall be treated as a whole, and a one-time reserve of 10 years. The medical expenses of retired cadres shall be calculated and withdrawn for a period of 10 years in accordance with the separate overall amount of medical expenses of retired cadres in the previous year (if the medical expenses of retired cadres are not separately planned, the per capita medical expenses of retired cadres in the previous year) shall be set aside for a period of 10 years. The service management fee, public funds, special needs funds, and physical examination fees for retired cadres shall be set aside for a one-time period of 10 years in accordance with regulations, and a one-time post-mortem handling fee shall be set aside. The reserved funds should be separately accounted for and disbursed in the resettlement expenses for the employees of the enterprises under restructuring, and should be declared, examined, and allocated together with the personnel resettlement expenses.
2. Retirement (including internal retirement) before the transformation of the overall treatment, reserved for 5 years for those who have reached the age of 80, and reserved for those under the age of 80 until the age of 85. The standard is reserved according to the annual standard of the project when the enterprise is restructured, and it is increased by 10% every year.
3. For those who have not participated in medical insurance, the medical expenses of retirees shall be based on the per capita medical expenses of retirees in the previous year of provincial enterprises, and those who have reached the age of 80 shall be reserved for 5 years, and those under the age of 80 shall be reserved until the age of 85, with an annual increase of 10%.
4. The subsidy for the surviving family members of employees who die due to illness or non-work-related reasons shall be reserved for 5 years for those who have reached the age of 80 for those who have supported their immediate family members before the base date of the transformation, until the age of 85 for those under the age of 80, and for minors until the age of 22.
5. In the fifties and sixties of the twentieth century, the living expenses of retired personnel were streamlined (reduced) according to the standards implemented at the time of the transformation, and those who reached the age of 80 before the base date of the transformation were reserved for 5 years, and those under the age of 80 were reserved until the age of 85.
6. The housing subsidy for retirees and internal retirees before the transformation shall be calculated by 10% per year according to the standard implemented at the time of the transformation, and the property subsidy shall be calculated according to the standard implemented at the time of the transformation, and the housing subsidy shall be reserved for 5 years for those who have reached the age of 80 before the base date of the transformation, and those who are under the age of 80 will be reserved until the age of 85.
7. The housing provident fund paid by the enterprise for internal retirees shall be reserved to the statutory retirement age in accordance with the relevant provisions of the housing provident fund management of districted cities, and the amount of housing provident fund payable by the enterprise calculated according to the standard for the retention of living expenses of internal retirees at the time of restructuring. Before the restructuring, female cadres at the county and department level who retired at the age of 60 and female professional and technical personnel with senior professional titles were selected, and the housing provident fund was reserved until the age of 60 before the new regulations were introduced.
8. The living expenses of internal retirees, the part paid by the medical insurance unit, the supplementary medical insurance and the expenses required for the adjustment of benefits shall be calculated by 10% each year in accordance with the transformation of public institutions into state-owned enterprises and relevant regulations, and shall be reserved until the statutory retirement age.
9. The heating subsidy for internal retirees during the internal retirement period shall be reserved until the statutory retirement age.
10. The one-time retirement subsidy for the parents of the only child who meet the requirements of the internal retirees shall be calculated and reserved in accordance with the provisions of the "Implementation Measures for the Reform of the Pension Insurance System for Employees of Shandong Provincial Organs and Institutions" (Lu Ren She Fa [2015] No. 46) issued by the Provincial Department of Human Resources and Social Security and the Provincial Department of Finance.
11. Employees injured at work (including old work-injured persons) in the transformed unit shall reserve and pay the expenses that should be paid by the employer in accordance with the Regulations on Work-related Injury Insurance and relevant provisions. After the restructuring, the enterprise shall bear the work-related injury insurance liability of the original restructured institution. The social insurance agency in the place where the new insurance is registered shall pay the newly incurred expenses in accordance with the regulations.
12. The honorary allowance for model workers at or above the provincial level shall be reserved in accordance with the conditions and standards stipulated in the "Notice of the General Office of the People's Government of Shandong Province on Further Improving the Treatment of Model Workers" (Lu Zheng Ban Zi [2014] No. 103), and those who are over 80 years old will be reserved for 5 years, and those under 80 years old will be reserved until they are 85 years old.
13. The one-time expenses for the transfer of retirees to community management, and the one-time expenses for the transfer of internal retirees to community management when they retire, shall be reserved in accordance with the standards stipulated by the local government at the time of restructuring.
14. Where a transformed unit is transformed into a private enterprise, the reserved expenses shall be included in the management of the special financial account, and the special account shall be accounted for and issued in accordance with relevant provisions.
(3) Payment of relevant fees
In addition to the expenses reserved for retired cadres who must be paid or transferred to the relevant departments or institutions, the one-time expenses such as economic compensation and one-time retirement allowance for the parents of the only child who meet the requirements of the internal retirees shall be paid to the employees before the property rights are registered.
(4) The disposal of assets in the process of direct transformation of public institutions into private enterprises shall be handled in accordance with the following principles and procedures
1. Basic Principles
On the basis of closing down and deregistering the enterprises it runs, recovering foreign investment, and handling asset inventory, financial auditing, and loss write-off in accordance with the relevant provisions on the transformation of public institutions, the restructured units shall dispose of the state-owned assets occupied and used by the restructured units by category.
(1) After the cash assets are used to pay the reform costs approved by the relevant departments, the remaining part shall be handed over to the provincial treasury and included in the financial budget management.
(2) The occupied office buildings and public housing shall be cleared and vacated in accordance with regulations. Among them, the ownership has been registered in the name of the transformed public institutions, office buildings, public housing, the ownership of the change of registration to the provincial organ affairs bureau or other institutions under the competent unit under the name of the real difficulty, can be set up a 5-year transition period, approved by the provincial organ affairs administration, in the transition period can be leased by the transformed enterprises; After the end of the transition period, it shall be recovered by its original competent unit and transferred to the Provincial Administration Bureau for unified management, or disposed of in accordance with the relevant provisions of state-owned asset management as needed. If the idle and external leased real estate after the vacancy of the transformed unit is not suitable for retaining the stock office space or turnover housing after review, it shall be transferred to the operation and management of the provincial administrative institution asset operation platform.
(3) Other state-owned assets such as vehicles, office equipment, furniture, and professional equipment assets shall be publicly disposed of in property rights trading institutions in accordance with the prescribed procedures, and the disposal income shall be handed over to the provincial treasury and included in the financial budget management.
(4) Transfer intangible assets such as patent rights, trademark rights, copyrights, land use rights, non-patented technologies, software, and goodwill to the restructured enterprises in accordance with the agreement on the reserve price of the appraisal price; The qualifications and design materials under its name shall be changed by the transformation unit in accordance with the law.
(5) For the creditor's rights and debts, the transformed enterprise shall inherit the value in accordance with the financial audit of the intermediary agency and the confirmation of the Provincial Department of Finance. If the creditor's rights are greater than the debts, the balance will be purchased by the transformed enterprise; If the creditor's right is less than the debt, the difference shall be deducted from the cash assets payable to the national treasury accordingly.
2. Handling procedures
(1) Recovering or disposing of the investment. The competent department shall organize the subordinate restructuring unit to handle the dissolution and liquidation of the enterprise or the transfer of state-owned equity in accordance with relevant laws and regulations, and submit an application for verification of the foreign investment of the institution to the Provincial Department of Finance with the liquidation report, cancellation registration certificate and state-owned equity transfer certificate.
(2) Asset inventory. It shall be uniformly organized by the competent department (the organizer), and the asset inventory working group of the transformation unit shall be specifically implemented, and the results of the asset inventory shall be submitted to the competent department (the organizer) by the transformation unit.
(3) Financial audit. The competent department (organizer) entrusts the intermediary agency to complete the financial audit of the results of the asset inventory of the transformation unit, and submits the financial audit results to the Provincial Department of Finance and the Provincial Organ Affairs Bureau.
(4) Write-off of losses. If it is necessary to write off the loss of assets, the competent department (organizer) shall put forward the handling opinions in combination with the audit report of the intermediary agency, and submit an application to the Provincial Department of Finance, and the Provincial Department of Finance shall reply in accordance with the relevant regulations. The loss of assets that do not meet the conditions for write-off shall be borne by the enterprise after the transformation. If the conditions for pre-tax deduction of asset losses are met, they can be deducted before tax according to the regulations.
(5) Asset disposal. The competent department (organizer) on the transformation of all kinds of state-owned assets (including intangible assets) to the Provincial Department of Finance and the Provincial Organ Affairs Bureau respectively to the Provincial Department of Finance, agreement lease or public transaction application, the Provincial Organ Affairs Bureau on housing, land, general official vehicles to deal with the opinions, the Provincial Department of Finance comprehensive Provincial Organs Affairs Bureau after the approval of the opinions. The Provincial Department of Finance entrusts an intermediary agency to evaluate the lease price and asset value in accordance with the relevant regulations. The competent department (organizer) shall handle the transfer of assets, lease by agreement, public transaction of entrusted property rights trading institutions, and cancellation of property rights of state-owned assets of administrative institutions in accordance with the approval of the Provincial Department of Finance.
(6) The timing of the transformation of the enterprise. The transformation unit handles the relevant accounts according to the approval of asset disposal, and the enterprise undertakes the creditor's rights and debts, and officially opens for operation.
On the premise of ensuring that state-owned assets are not lost and business work is not interrupted, the above-mentioned types of asset disposal and various handling procedures can be carried out in parallel and carried out in parallel.
13. Do a good job in the transformation of enterprises according to the procedures
(1) The transformation unit shall strictly implement the relevant policies and regulations of the General Office of the Shandong Provincial People's Government on printing and distributing the work plan for the transformation of provincial institutions engaged in production and business activities into enterprises (Lu Zheng Ban Fa [2015] No. 30), and conscientiously implement the transformation plan. The competent department of the transformation unit (the organizer) shall formulate the reform work plan of the subordinate transformation unit as required, and put forward preliminary opinions on the reform schedule, the form of enterprise restructuring, the protection and management of state-owned assets, the placement of personnel and the corporate governance of the enterprise after the transformation, and submit it to the Provincial Party Committee, the Provincial Department of Human Resources and Social Security, the Provincial Department of Finance, the Provincial Organ Affairs Bureau and other relevant departments for review, and the reform work plan shall be reviewed and approved, and the competent department (the organizer) shall formulate the transformation plan (with personnel placement plan) within 1 month. List the basic information of assets, staffing, finance, etc., clarify the reform method, asset inventory and disposal, personnel placement and personnel and labor relations processing, fund reservation, social insurance relationship continuation, management system and organizational structure after the transformation, party organization setting and party member organization relationship transfer, organization and implementation steps and other matters that need to be submitted for approval, the transformation plan should fully listen to the opinions of the staff of the unit, and the personnel placement plan should be reviewed and approved by the staff congress or the staff congress. The competent department (organizer) will submit the transformation plan to the provincial government, and the provincial government will approve it.
At the end of the accounting month before the date of the written notice of the reform work plan, the written notice of the reform work plan shall be regarded as the establishment of the asset inventory work, and the competent department (organizer) shall no longer need to perform the asset inventory project approval procedures.
The date on which the provincial government approves the transformation plan is the base date for the transformation.
For units that have been approved by the provincial government before the issuance of this notice and have not yet been transformed in place for some reason, relevant policies such as personnel treatment review and transfer and continuation of social security relations can be implemented with reference to this notice.
The transformation unit and the competent department (organizer) should attach great importance to it and take the initiative to do a good job in the work related to the transformation of the enterprise. Within 10 working days from the date of registration of the enterprise, the competent department (organizer) shall submit a written review letter to the Provincial Department of Human Resources and Social Security for the personnel of the transformation unit and submit an application for opening an enterprise insurance account to the social insurance agency. Transformation units or competent departments (organizers) should be in strict accordance with the provisions on the management of cadre personnel files, such as management is not standardized, according to the provisions of the key archives that must be reviewed is missing, the Provincial Department of Human Resources and Social Security feedback audit opinions within 5 working days can not be provided, the Provincial Department of Human Resources and Social Security shall be based on the existing materials in the archives to review and identify, personnel placement and social insurance relations and other procedures. If the transformation unit provides relevant supplementary materials, the Provincial Department of Human Resources and Social Security shall recalculate the relevant benefits in accordance with the regulations.
In the process of restructuring, they should promptly straighten out the subordinate relationships of party organizations, transfer the relationship between party organizations, carry out party organization activities normally, and do a good job of in-depth and meticulous ideological and political work, so as to ensure a smooth and orderly connection and ensure that the party's leadership runs through the entire process of restructuring.
(3) For the debts formed by the transformation unit borrowing funds from the government (finance or competent department) in the past, it can be converted into the government's investment in the institution (debt transfer) after being submitted for approval in accordance with the procedures.
(4) Where the restructuring unit reduces the expenses of the retired employees, persons who died before the transformation, retired before the restructuring and internal retirees, and provides subsidies for the living difficulties of immediate family members, and is transformed into a state-owned enterprise or a state-controlled enterprise, it shall be managed and distributed by the enterprise after the transformation; Units with all the withdrawal of state-owned capital after the restructuring shall be managed and distributed by the enterprises after the transformation; Units that have been approved for revocation shall be entrusted to the original competent department (organizer) to manage and distribute them.
This notice shall be interpreted by the relevant departments in accordance with their functions.
This notice shall be implemented from the date of issuance.
Source: Shandong Provincial Department of Human Resources and Social Security