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農(nóng)業(yè)農(nóng)村部辦公廳關(guān)于中央財(cái)政農(nóng)機(jī)購置補(bǔ)貼政策有關(guān)問題解釋的函

2019-06-05 08:48:06 來源：農(nóng)機(jī)化司 閱讀量：12274 評(píng)論

　　【農(nóng)機(jī)網(wǎng) 通知公告】農(nóng)辦機(jī)函〔2019〕4號(hào)
 
　　廣東省農(nóng)業(yè)農(nóng)村廳、廣東省財(cái)政廳：
 
　　《關(guān)于商請(qǐng)對(duì)中央財(cái)政農(nóng)機(jī)購置補(bǔ)貼政策有關(guān)問題予以解讀的函》(粵農(nóng)農(nóng)函〔2019〕187號(hào))收悉。經(jīng)商財(cái)政部同意，現(xiàn)就有關(guān)情況函告如下。
 
　　一、農(nóng)機(jī)購置補(bǔ)貼政策2004年啟動(dòng)實(shí)施。2005年2月，財(cái)政部、農(nóng)業(yè)部聯(lián)合印發(fā)了《農(nóng)業(yè)機(jī)械購置補(bǔ)貼專項(xiàng)資金使用管理暫行辦法》(財(cái)農(nóng)〔2005〕11號(hào)，以下簡稱《暫行辦法》)，指導(dǎo)政策實(shí)施工作。之后，針對(duì)農(nóng)機(jī)購置補(bǔ)貼政策實(shí)施中的新情況、新問題，相繼推出一系列新的改革舉措，如將比例補(bǔ)貼改為定額補(bǔ)貼，將省級(jí)財(cái)政部門與企業(yè)結(jié)算改為縣級(jí)財(cái)政部門向購機(jī)戶兌付資金，逐步將補(bǔ)貼機(jī)具資質(zhì)與農(nóng)機(jī)購置補(bǔ)貼目錄、國家支持推廣的農(nóng)機(jī)產(chǎn)品目錄脫鉤等，并通過年度實(shí)施方案或指導(dǎo)意見予以明確，作為各省組織實(shí)施政策新的依據(jù)。2017年4月，財(cái)政部、農(nóng)業(yè)部聯(lián)合印發(fā)《農(nóng)業(yè)生產(chǎn)發(fā)展資金管理辦法》(財(cái)農(nóng)〔2017〕41號(hào))，廢止了《暫行辦法》。在具體工作中，各省應(yīng)根據(jù)資金管理辦法基本精神和年度實(shí)施方案或指導(dǎo)意見的具體要求，結(jié)合實(shí)際制定轄區(qū)內(nèi)年度實(shí)施方案，指導(dǎo)各市、縣做好政策實(shí)施工作。
 
　　二、根據(jù)農(nóng)業(yè)農(nóng)村部、財(cái)政部有關(guān)文件精神，2008年起中央財(cái)政農(nóng)機(jī)購置補(bǔ)貼實(shí)行定額補(bǔ)貼，將補(bǔ)貼范圍的農(nóng)機(jī)具按所屬種類品目及關(guān)鍵參數(shù)分成若干檔次，同一檔次的產(chǎn)品享受相同補(bǔ)貼額。補(bǔ)貼額由各省農(nóng)機(jī)化主管部門負(fù)責(zé)確定，主要依據(jù)同檔產(chǎn)品上年市場(chǎng)銷售均價(jià)測(cè)算，原則上測(cè)算比例不超過30%。需要指出的是，測(cè)算比例與實(shí)際補(bǔ)貼比例是有區(qū)別的，測(cè)算比例指的是補(bǔ)貼額一覽表制修訂過程中用于測(cè)算補(bǔ)貼額的比例，實(shí)際補(bǔ)貼比例指的是具體補(bǔ)貼產(chǎn)品所屬檔次的補(bǔ)貼額與該產(chǎn)品實(shí)際銷售價(jià)格之比。鑒于市場(chǎng)價(jià)格具有波動(dòng)性，在政策實(shí)施過程中，具體產(chǎn)品或具體檔次的中央財(cái)政資金實(shí)際補(bǔ)貼比例在30%上下一定范圍內(nèi)浮動(dòng)符合政策規(guī)定。
 
　　三、由于農(nóng)業(yè)生產(chǎn)類型復(fù)雜，所需機(jī)具種類繁多、功能和結(jié)構(gòu)存在差異，農(nóng)機(jī)產(chǎn)品價(jià)格受產(chǎn)銷關(guān)系、地區(qū)差別等因素影響變化較大，農(nóng)業(yè)農(nóng)村部、財(cái)政部難以對(duì)實(shí)際補(bǔ)貼比例作出統(tǒng)一的量化要求，補(bǔ)貼比例畸高的判斷標(biāo)準(zhǔn)主要由各省結(jié)合實(shí)際自主把握。同時(shí)，農(nóng)業(yè)農(nóng)村部、財(cái)政部要求省級(jí)農(nóng)機(jī)化主管部門切實(shí)加強(qiáng)補(bǔ)貼實(shí)施情況監(jiān)測(cè)，發(fā)現(xiàn)具體產(chǎn)品實(shí)際補(bǔ)貼比例明顯偏高時(shí)，應(yīng)及時(shí)組織調(diào)查。對(duì)有違規(guī)情節(jié)的，按農(nóng)業(yè)部、財(cái)政部聯(lián)合制定的《農(nóng)業(yè)機(jī)械購置補(bǔ)貼產(chǎn)品違規(guī)經(jīng)營行為處理辦法(試行)》(農(nóng)辦財(cái)〔2017〕26號(hào))以及本省相關(guān)規(guī)定處理；對(duì)無違規(guī)情節(jié)且已購置的產(chǎn)品，可按原規(guī)定履行相關(guān)手續(xù)，并視情況優(yōu)化調(diào)整該產(chǎn)品補(bǔ)貼額。
 
　　農(nóng)業(yè)農(nóng)村部辦公廳
 
　　2019年5月29日

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