财政部关于印发《上市公司金融类国有股股东参与股权分置改革审批程序的有关规定》的通知

　　各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局，有关金融企业：

　　为贯彻落实《国务院关于推进资本市场改革开放和稳定发展的若干意见》（国发[2004]3号）精神，积极稳妥地推进上市公司金融类国有股股东参与股权分置改革，保证股权分置改革工作的顺利进行，现将《上市公司金融类国有股股东参与股权分置改革审批程序的有关规定》印发给你们，请遵照执行。

　　二00五年十一月四日

上市公司金融类国有股股东参与股权分置改革审批程序的有关规定

　　一、为贯彻落实《国务院关于推进资本市场改革开放和稳定发展的若干意见》（国发[2004]3号）精神，积极稳妥地推进上市公司金融类国有股股东参与股权分置改革，保证股权分置改革工作的顺利进行，根据证监会等5部委联合印发的《关于上市公司股权分置改革的指导意见》（证监发[2005]80号）和《上市公司股权分置改革管理办法》（证监发[2005]86号）等有关规定，制定本规定。

　　二、各级财政部门（国有资产管理部门，下同）和上市公司金融类国有股股东要切实履行自身职责，按照"积极、稳妥、有序"的基本原则，认真制订本地区或本公司股权分置改革的总体规划，并注意把股权分置改革与维护证券市场稳定有机结合起来，按照成熟一家，推出一家的要求，凡条件成熟的，要积极组织实施，条件暂不成熟的，也要积极创造条件，探索有效改革方式。

　　三、各级财政部门审核股权分置改革方案的职能划分，按照《财政部关于进一步做好金融企业国有资产产权登记管理工作的通知》（财金[2002]32号）和《财政部关于股份有限公司国有股权管理工作有关问题的通知》（财管字[2000]200号）中的相关规定执行。地方金融类国有股股东报送的股权分置改革方案由省级财政部门审核，其中，地方金融类国有企业控股的上市公司的股权分置改革方案，由省级财政部门报省级人民政府或计划单列市人民政府批准；中央金融类国有股股东报送的股权分置改革方案由财政部审核。

　　四、上市公司金融类国有股股东为两家以上的（含两家），由持股数量最多的金融类国有股股东负责报批股权分置改革方案（国有股股东持股数量相同的，由办理国有资产产权登记的国有股股东负责），其他金融类国有股股东同时按照本规定的要求向主管财政部门报送股权分置改革的有关材料。其他金融类国有股股东的主管财政部门应及时向负责报批的金融类国有股股东的主管财政部门出具审核意见，负责报批的金融类国有股股东的主管财政部门应根据其他主管财政部门的审核意见及时出具批复意见。

　　五、对于直属中央和地方的金融类国有企业间接参股的上市公司，其股权分置改革方案授权金融类国有企业根据《公司法》的规定，自行决策，并于股权分置改革完成后10日内报主管财政部门备案，备案材料应符合本规定第十、十二、十三条的规定。

　　六、上市公司金融类国有股股东应当依据现行法律、法规和股权分置改革的有关规定，在广泛征求其他非流通股股东和A股市场流通股股东意见基础上，研究制订符合上市公司及自身实际的股权分置改革方案，并对方案进行充分的可行性论证。

　　七、主管财政部门要对上市公司金融类国有股股东研究制定股权分置改革方案进行指导和监督，并采取有效措施，强化内部管理，防范道德风险，禁止利用股权分置改革进行欺诈、内幕交易和市场操纵等违法犯罪行为。

　　八、上市公司金融类国有股股东在上市公司向证券交易所报送股权分置改革方案之前，应提前10个工作日向主管财政部门申请，主管财政部门应在上市公司向证券交易所报送股权分置改革方案的时限前及时批复。待主管财政部门同意后，上市公司方可向证券交易所报送股权分置改革方案。

　　九、上市公司公告股权分置改革相关信息后，上市公司非流通股股东在与A股流通股股东协商过程中，如确有对股权分置改革方案进行调整的必要，上市公司金融类国有股股东应在上市公司公告与流通股股东沟通情况并申请公司股票复牌前，向主管财政部门申请，主管财政部门书面同意后，上市公司方可对原报送证券交易所的股权分置改革方案进行调整，并对外披露，提交A股市场上市公司相关股东会议审议。

　　十、主管财政部门在批复上市公司金融类国有股股东报送的股权分置改革方案时，应当审核、查阅以下材料：

　　（一）有关股权分置改革的申请文件；

　　（二）股权分置改革方案及论证报告；

　　（三）股权分置改革说明书；

　　（四）非流通股股东参与股权分置改革的协商意见；

　　（五）上市公司上年年度报告和最近一期季度报告；

　　（六）法律意见书；

　　（七）其他材料。

　　上市公司股权分置改革方案论证报告应当包括但不限于以下内容：股权分置改革完成后国有股的最低持股比例及确定依据；股权分置改革方案的确定依据；股权分置改革前后国有股价值变化的评估分析；对上市公司职工权益的影响。

　　上市公司金融类国有股股东对报送材料的全面、真实、有效性负责。

　　十一、主管财政部门在出具国有股股权分置改革的批复文件时，必须明确上市公司金融类国有股股东与流通股股东协商支付对价的范围。上市公司金融类国有股股东在主管财政部门同意的范围内与流通股股东协商确定支付对价。严禁上市公司金融类国有股股东在未征得主管财政部门同意的情况下，擅自变更股权分置改革方案。

　　省级财政部门对地方金融类国有股股东报送的股权分置改革方案的批复，以及该方案的可行性论证报告应抄送财政部。

　　十二、上市公司股权分置改革完成后，上市公司金融类国有股股东应自上市公司复牌10日后，在5个工作日内各自向主管财政部门报备股权分置改革的情况，包括股权分置改革完成后上市公司所有国有股股东名称、持股数量、占总股本比例及股权性质（国家股或国有法人股），以及股权分置改革前后股价变动情况、流通股股东投票情况、股权分置改革费用等。同时，根据金融类国有资产管理的有关规定办理相关事项。

　　十三、如上市公司提交相关股东会议审议的股权分置改革方案未获通过，上市公司金融类国有股股东应自上市公司复牌10日后，在5个工作日内各自向主管财政部门说明股权分置改革方案未通过的原因、股权分置改革前后股价波动情况、股权分置改革费用以及再次进行股权分置改革的计划等。

　　十四、股权分置改革中涉及上市公司金融类国有股划转、协议转让、以股抵债、产权登记、资产评估以及上市公司金融类国有股性质变更等国有股权管理审核事项，仍按现行有关规定办理。

　　十五、股权分置改革完成后，上市公司金融类国有股股东持股比例需要调整的，依据有关监管要求规范、有序进行，但应征得主管财政部门的同意。

　　十六、各级财政部门要注意研究股权分置改革中出现的各种问题，并及时向财政部报告有关情况。

　　十七、本规定自2005年11月4日起施行。

Circular of the Ministry¹ of Finance of the People's Republic of China, on Printing and Issuing the Relevant Regulations on Procedures for Examining and Approving the State-owned Financial Share Holders³ of Listed Companies Participating in the Reform of Tax Incentives⁴ Regarding Non-tradable Shares

　　November 4, 2005.

　　Regulations on Procedures for Examining and Approving the State-owned Financial Share Holders of Listed Companies Participating in the Reform of Tax Incentives Regarding Non-tradable Shares

　　1. These regulations are formulated⁵ in accordance with Guiding Ideas for Listed companies Reform of Tax Incentives Regarding Non-tradable Shares （No. 80 [2005]） and Management Measures on Listed Companies Reform of Tax Incentives Regarding Non-tradable Shares （No. 86 [2005]） printed and distributed by China Securities Regulatory Commission together with other four ministries⁶ and commissions for the purposes of implementing⁸ the sprite of Some Ideas of the State Council for Giving Impetus⁹ to the Reform and Opening and Stable Development of the Capital Market （No. 3 [2004]）, carrying forward positively¹⁰ and stably the state-owned financial share holders of listed companies participating in the reform of tax incentives regarding non-tradable shares, ensuring the reform of tax incentives regarding non-tradable shares going smoothly¹¹.

　　2. Financial authorities at all levels （administrations of state assets, the same below） and state-owned financial share holders of listed companies should do their duties, work out carefully the overall plan of this area or company on reform of tax incentives regarding non-tradable shares in accordance with the basic principles of "positive, safe and orderly", and also pay attention to combine effectively the reform of tax incentives regarding non-tradable shares with safeguarding the stability of stock market. Following the requests of introducing one company as soon as it meets the requirements. Whoever satisfies the requirements should implement⁷ positively. Whoever does not satisfies the requirements for the time being should create conditions positively to explore effective ways for reform.

　　3. The functions of financial authorities at all levels for examining and approving the reform plan of tax incentives regarding non-tradable shares are divided in accordance with related provisions of Circular of Ministry of Finance on Improving the Management of the Registration¹² of State Property Right of Financial Enterprises （No.32 [2002]） and Circular of Ministry of Finance on Related Issues of Management of State Stockholders Right of Limited-liability Companies （No 200 [2000]）. The reform plan of tax incentives regarding non-tradable shares submitted by local financial state shareholder¹³ is examined and verified by provincial¹⁴ financial authority, of which the reform plan of tax incentives regarding non-tradable shares of the listed companies held by state-owned local financial enterprises is reported by provincial financial authority to provincial People's Government or the government of cities specifically designated in the state plan for approval. The reform plan of tax incentives regarding non-tradable shares submitted by state owned central financial share holders are examined and verified by the Ministry of Finance.

　　4. If the state-owned financial share holders of listed companies are more than two （including two）, the reform plan of tax incentives regarding non-tradable shares is submitted by the state-owned financial share holders who hold the most shares （If state share holders have the same quantity, it is submitted by the state share holder² who handled the registration of state property right for approval）. Other state-owned financial share holders should submit related materials of reform of tax incentives regarding non-tradable share in addition to the competent financial authority in accordance with the requirements of these regulations. The competent financial authorities of other state-owned financial share holders should give the comments on the examination and verification in time to the competent financial departments of state-owned financial share holders responsible for the reporting for approval. The competent financial department of state-owned financial share holders responsible for the reporting for approval should comment on a memo¹⁵ in time in accordance with the comments on examination and verification given by other competent financial departments.

　　5. For the listed companies of state owned Central and local financial enterprises to buy shares indirectly¹⁶, its reform plan of tax incentives regarding non-tradable shares is authorized¹⁷ to state owned financial enterprises to make decision themselves in accordance with the Company Law, and submit to the competent financial authority for record within 10 days after finishing the reform of tax incentives regarding non-tradable shares. The materials for the record should meet the requirements of Article 10, 12 and 13 of these regulations.

　　6. The state-owned financial share holders of the listed companies should study and work out the reform plan of tax incentives regarding non-tradable shares that corresponds to the listed companies and their reality, and make feasibility demonstration¹⁸ on the plan.

　　7. The competent financial authority should guide and supervise state-owned financial share holders of listed companies to work out the reform plan of tax incentives regarding non-tradable shares and take effective measures to tighten¹⁹ internal management and keep a look out for any moral risks. It is prohibited to cheat, make inside dealing²⁰ and market controlling or other illegal and criminal activities by making use of the reform of tax incentives regarding non-tradable shares.

　　8. Before submitting the reform plan of tax incentives regarding non-tradable shares to the stock exchange, the state-owned financial share holders of the listed company should make an application to the competent financial authority 10 working days in advance. The competent financial authority should comment on a memo in time before the time limited that the listed companies submit their reform plan of tax incentives regarding non-tradable shares. The listed company could not submit the reform plan of tax incentives regarding non-tradable shares to the stock exchange until obtaining the approval of the competent financial authority.

　　9. After the listed companies make the announcement about the information of the reform of tax incentives regarding non-tradable shares, during the consultation²¹ between non-negotiable share holders and A share negotiable share holders of the listed companies, if it is necessary to make adjustment on the reform plan of tax incentives regarding non-tradable shares, the state-owned financial share holders of listed companies should make an application to the competent financial authority before the announcement on the consultation result with negotiable share holders and the application for securities resumption of trading. Only after the approval of the competent financial authority by writing, the listed companies can adjust and publish the reform plan of tax incentives regarding non-tradable shares originally submitted to the stock exchange, and submit it to related share holders meeting of the listed companies of A share for review

　　10. When the competent financial authority makes comments on the reform plan of tax incentives regarding non-tradable shares submitted by state-owned financial share holders of the listed companies, they should examine, verify and consult following materials:

　　（1） the application materials about the reform of tax incentives regarding non-tradable shares;

　　（2） the plan and demonstration report on reform of tax incentives regarding non-tradable shares;

　　（3） directions of reform of tax incentives regarding non-tradable shares;

　　（4） consultation suggestions on non-negotiable share holders taking part in the reform of tax incentives regarding non-tradable shares;

　　（5） annual report of last year and the latest quarterly report of the listed company;

　　（6） suggestion book about law;

　　（7） other materials.

　　The demonstration report of the listed companies on the reform plan of tax incentives regarding non-tradable shares should include but is not only confined to the follows: the lowest proportion of share holding of stated owned shares and the basis for determining the proportion after the reform of tax incentives regarding non-tradable shares; the basis for making the reform plan of tax incentives regarding non-tradable shares; assessment²² and analysis of the value changes of state owned shares before and after the reform of tax incentives regarding non-tradable shares; the influence on the staff rights and interests of the listed companies.

　　The state-owned financial share holders of the listed companies should be held responsible for the comprehensiveness, truthfulness²³ and effectiveness of the submitted materials.

　　11. The competent financial authority must make clear the range of paying the consideration for the state-owned financial share holders of the listed companies to consult with negotiable share holders when it issues the written reply for the reform of tax incentives regarding non-tradable shares. The state-owned financial share holders should consult with the negotiable share holders to determine the payment of consideration within the range agreed by the competent financial authority. It is strictly²⁴ forbidden that the state-owned financial share holders change the reform plan of tax incentives regarding non-tradable shares without the approval of the competent financial authority. Copies of the written reply of provincial financial authority on the reform plan of tax incentives regarding non-tradable shares and feasibility demonstration report submitted by state-owned local financial share holders should be sent to the Ministry of Finance.

　　12. After the listed companies finish the reform of tax incentives regarding non-tradable shares, the state-owned financial share holders should report to the competent financial authority the result of the reform within 5 working days 10 days after the resumption of trading of the listed companies, including the names, the quantity of share holding, the proportion in total capital stock and the properties of stock ownership （state share or state owned corporate²⁵ shares） and the changes of stock price, vote of negotiable share holders, cost for reform of tax incentives regarding non-tradable shares and etc. of all state-owned share holders of the listed companies before and after the reform of tax incentives regarding non-tradable shares. At the same time related issues should be handled in accordance with relative regulations on the management of state-owned financial property.

　　13. If the reform plan of tax incentives regarding non-tradable shares that listed companies submitted to relative conference of share holders for consideration was not approved, the state-owned financial share holders should give reasons separately to the competent financial authority why the reform plan did not pass through, the situation of the stock price before and after the reform of tax incentives regarding non-tradable shares, cost for the reform and the plan to carry out again the reform of tax incentives regarding non-tradable shares within 5 working days 10 days after the resumption of trading of the listed companies.

　　14. During the reform of tax incentives regarding non-tradable shares, the issues related to transfer of state-owned financial shares, transfer of the agreement, debt payment with shares, registration of property right, property asset and changes of the properties of state-owned financial shares of the listed companies should still be handled in accordance with current regulations.

　　15. After the reform of tax incentives regarding non-tradable shares, if the proportion of share holding of state-owned financial share holders of the listed companies needs to be adjusted, it should be handled standardly and regularly, but the listed company should seek for the approval of the competent financial authority.

　　16. Financial authorities at all levels should study all kinds of problems occurring during the reform of tax incentives regarding non-tradable shares and report them to the Ministry of Finance.

　　17. These regulations will go into effect on November 4, 2005

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