(December 25, 1994, State administration of State property 2nd release) Chapter I General provisions article in order to further clarify property rights, establishing modern enterprise system compatible with the Socialist market economy, promote the consolidation and development of the public ownership economy, protect legal rights of owner and owner of collective assets of State-owned assets, according to the relevant regulations of the State, these measures are formulated.
    Article collective definition of property rights of State-owned assets in these measures (hereinafter defined), refers to national law Division and the determination of the existence of ownership of State-owned assets in the collectively-owned enterprises, and clearly state as the owner of this part of the exercise of the rights of State-owned assets property and a legal act to manage permissions.
    Third article this approach applies to be registered as collective ownership nature of urban collective enterprises (including cooperatives) asset definition of property rights. Fourth definition should follow "the investor who owns the property rights" principle, that is, starting from the assets of the original source, defining property rights.
    Where the country as investors, before the asset ownership is not transferred, still enjoy the collective ownership of State-owned assets in enterprises. The fifth article in the process of property right should be based on "based on strengthening management in the future, moderate historical problem" working principles, seek truth from facts, fairly defined.
    Necessary to maintain the legitimate rights of the owner of State-owned assets, the legitimate interests of the owner shall be without prejudice to collective enterprises.
    Article sixth property, maintaining the State of collective economic laws, regulations, policy continuity and consistency.
    Seventh of a collective enterprise State-owned assets shall be made in defining value and accounting reflects. Second chapter collective enterprise State-owned assets of defined eighth article owned by enterprise, and institutions, and State, (following referred to universal units) investment or founded of collective enterprise, and is not membership Yu universal units, but universal units actual to currency, and real, and intangible assets, give support and funding of collective enterprise State-owned assets ownership defined, according to following approach processing: (a) universal units to currency, and real and ownership belongs to national of land right, and Founded by intellectual property rights owned by enterprises registered in the name of collective ownership, and its ownership of the assets defined according to the definition of State-owned enterprises property right regulations.
    But according to the State-owned assets management law and regulations or agreement and recognized by the State-owned assets management departments are free except for funding.
    (B) new enterprises, by universal units complete with start-up funding in the form of bank loans and loan financing, production and management in registration of a collective nature, its assets property rights provisions apply mutatis mutandis to the preceding paragraph.
    (C) the national unit of State-owned assets in collective enterprises investment and investment share (or agreement) shall obtain a return on equity of demarcated as State-owned assets. (D) the national unit to finance and support various forms of collective enterprises, such as investment funds or equipment, inputs without a contract, is the investment or debt, should generally be regarded as investment properties. In case of dispute, by both parties, defined legal relationship again and go through the relevant formalities, the consultation fails, defined by the State-owned assets management in conjunction with the relevant departments. But following love not as investment relationship: 1, and where belongs to 1979 yiqian input of, Visual with advance borrowed nature; 2, and where collective enterprise has regular paid depreciation, costs, Visual with rental relationship processing; Nineth article collective enterprise in development process in the, using Bank loan, and national borrowing, borrowing funds formed of assets, universal units only provides guarantees of, not defined for State-owned assets. Performance of joint and several liability, national recourse should be liquidated. Collective companies ' inability to repay, by mutual agreement, may be turned into investments.
    Part of the investment for State-owned assets.
    Tenth collective enterprise based on uniform national laws, regulations and preferential policies for tax deduction or exemption and the formation of assets not demarcated as State-owned assets.
    11th the collective enterprises in the start-up or early in the development process, enjoy special tax breaks policy, where the implementation of policies and state their exemption section and special management of the support fund for the country, defined as enabling the State-owned assets, separate accounts reflect.
    12th State of collective enterprises before tax payments and special preferential policies such as tax payments and forms of assets, tax receivable outstanding parts, defined as enabling the State-owned assets, separate accounts reflect.
    13th collective-owned enterprises free of occupation of urban land, title to land belonging to the State-owned, enterprises can be paid for the use defined in the statements.
    Article 14th demarcated as State-owned assets, according to its share of the total assets, roll calculation.
    15th article except above terms outside, collective enterprise in the of following assets, not defined for State-owned assets; (a) national to pension nature dial to disabled welfare enterprise of real and funds, formed of assets; (ii) universal units in labor employment service enterprise opened Shi dial to of idle equipment, real assets; (three) universal units belongs personnel will belongs to himself all of patent, and invention, with to collective enterprise by formed of assets; (four) clear agreed for borrowing or rental nature support collective enterprise development and formed of assets;
    (E) other assets found to be State-owned. Collective enterprise State-owned assets in chapter III use and management of the 16th mass defined in the enterprise State-owned assets whose ownership belongs to the State, to which enterprises have property rights.
    Apart from property rights transfer and other legal cases, collective enterprises may continue to use, the State may not withdraw the State-owned assets.
    17th collective enterprises to occupy State-owned property has the value of responsibility, shall not in any way state-owned assets quantified to collective or individual. 18th article on defined Hou belongs to state-owned assets of, can in accordance with following approach processing: (a) Enterprise continues to using, by provides delivered assets returns; (ii) by national provides, paid not below earlier Bank loan interest rate of assets occupied fee; (three) implemented rental business, by investment units charged rent; (four) implemented transfer, by both signed set contract, once paid or installment; (five) as and universal units Associates, by national about associates of provides handle; (six) pricing shares, By joint-stock Enterprise for management, and participation dividends; also can as preferred stock, only charged dividend or bonus, not participation management; (seven) on this approach 11th article and 12th article by said support sex State-owned assets, national only retained specific conditions Xia on this part assets of eventually disposal right, not participation management and the returns, enterprise should will this part assets for production development, shall not moved for he with or privately.
    Otherwise, according to regulations under the State Treasury and (VIII) other.
    In this subject to subsection (g), but can be applied by Parties according to the actual situation to select.
    19th collective enterprises occupy the national unit of land, leased system can be adopted, by the collective property rights of enterprises to pay rent. 20th Enterprise State-owned assets after clearing the define, definition for the policy sector investment shall handle the registration of property rights and other legal procedures, clarification of property rights.
    All established businesses or fully State-owned assets investment management unit, may be registered as collective property.
    21st national unit in organizing collective enterprise process, this unit may not be important in the production workshop, gratuitous to the sector management; not in various forms should be vested in the national units proceeds to the collective enterprise.
    The fourth chapter property rights implementation article 22nd of property right of State-owned assets management departments at all levels are defined by the competent authority, the State-owned assets management departments should work in conjunction with the relevant Department is responsible for organizing the implementation of property rights.
    23rd article collective enterprise property defined should points step implementation, but occurred following case, should first for property defined: (a) and foreign joint venture, and cooperation of; (ii) implemented company business restructuring or shares cooperation business transformation and and other Enterprise Associates of; (three) occurred merger, and auction, property changes of; (four) by universal units investment founded of collective enterprise, universal units are for General Checkup on enterprise assets of; (five) other case. 24th property defined in section should start with the audit.
    Check out the financial, banking and other sectors of the appropriations bill, investment funds or physical proof or receipts, and tax departments to give businesses tax breaks and other preferential amount of documents and relief well controlled inspection of enterprise receivable account and enjoy tax relief, combined to determine State-invested or allocated to the assets.
    For historical and other reasons, the dial-in property incomplete, Bill was not present, based on the facts, determine the dial-in property. 25th State-owned asset appreciation or depreciation is calculated: the State-owned assets in enterprises, and invested assets as a percentage of total net assets, multiplied by the total net assets when the property right (owners ' equity), the total State-owned assets.
    Specific calculations, year calculated, and finally added. 26th article property defined according to following program for: (a) established by State-owned assets management sector, and Enterprise competent sector, and tax sector, and social just sex intermediary institutions and Enterprise participate in of property defined group, specific is responsible for enterprise property defined work; (ii) check out about information and original voucher; (three) for cleanup and defined; (four) by defined belongs to state-owned assets of, by Enterprise filled "State-owned assets property defined table", reported sibling State-owned assets management sector finds; (five) by finds of State-owned assets,
    Clear management subjects, the relevant legal procedures.
    (F) adjusting accounts, registration procedures for property belonging to the Government investment. Fifth chapter legal liability article 27th occupy State-owned assets of collective enterprise, in violation of these rules, did not accept the definition of property rights or does not reflect and provide information, make it impossible for property rights, harm the interests of, property rights defining the competent authority may, based on the seriousness of business leaders and persons giving notice of criticism, drew attention to the relevant departments for administrative sanctions.
    Violate the criminal law, judicial organs punish.
    28th belongs to should be the definition of property rights, collective complicity in undeclared or cheating led to state-owned property rights should be the definition of competent authority, together with relevant departments, business leaders and persons directly responsible for their economic, administrative punishment. 29th executive departments and personnel in violation of the rules, block and interfere with property rights or collude with companies cheat, damaging the interests of the State-owned assets, according to the circumstances, by the definition of competent authority report to the direct responsibility of the Government administrative, economic sanctions.
    Violate the criminal law, judicial organs punish.
    Such situations also need replacement property defined procedures. Article 30th property in violation of these rules by the competent authorities, power for personal gains and following misconduct in the definition of property rights, property rights are not truthfully, the national and collective interests, the State-owned assets management departments directly responsible should be given administrative sanctions.
    Violates, and referred to the judicial authorities.
    Sixth chapter supplementary articles article 31st may, jointly with relevant departments of the State-owned assets authority develop industry measures for its implementation.
    32nd all provinces, autonomous regions and municipalities may make rules in accordance with the measures, reported to the State administration of State property for the record.
    33rd army, armed police and other special units organized by the definition of property right of collective enterprises may refer to these measures, implemented by its departments.
    34th article of the way property rights policy announced prior to release, is inconsistent with this approach, the present regulations shall prevail.
    35th article to explain these measures by the State administration of State property. 36th purposes herein from the date of publication.