20 15 does the state still collect corn when purchasing and storing grain?

20 14 Notice on the Purchase of Temporary Storage Corn in Northeast China

Guo Liang Diao [20 14] No.254

China Grain Reserve Management Corporation, COFCO Group Co., Ltd., China China Textile Group Corporation, Development and Reform Commission, Grain Bureau and Finance Department of Inner Mongolia, Liaoning, Jilin and Heilongjiang provinces (autonomous regions), and branches of China Agricultural Development Bank:

According to the spirit of the State Council's instructions, in 20 14, the state continued to implement the policy of temporary purchasing and storage of corn in three northeastern provinces and Inner Mongolia Autonomous Region. The relevant matters are hereby notified as follows:

I. Acquisition Time and Quality Price Standard

(1) acquisition time. The purchase period of temporarily stored corn in 20 14 is from the date of issuance of this notice to April 30, 20 15.

(2) the purchase price. The listed purchase prices of national temporary storage corn (national third-class quality standard) are: Inner Mongolia and Liaoning 1. 13 yuan/kg, Jilin 1. 12 yuan/kg, and Heilongjiang 1. 1 yuan/kg. The price difference between adjacent grades is 0.02 yuan per catty. The listed purchase price refers to the warehouse purchase price directly purchased by the storage warehouse from the farmers.

(3) quality standards. The corn purchased and put into storage must be domestic corn produced in 20 14, which meets the quality standards of domestic products such as national standards. The specific quality standards are implemented according to the national standard of Corn (GB 1353-2009). Non-standard corn with actual moisture and impurities higher than those specified in the standard must be dried and sorted before storage, and corn that fails to meet the standard shall not be stored. The purchase of non-standard corn shall be carried out in accordance with the Provisions on Relevant Issues Concerning the Implementation of National Standards for Grain and Oil Quality (Guo [2065 438+00] 178). For corn whose actual moisture content is higher than the standard, 0.65% will be deducted for every 0.5 percentage point higher, and 0. 15% will be deducted as the drying fee; If it is lower than or higher than 0.5 percentage point, the deduction amount and the deduction price are not included.

Second, the main body and storage point of policy implementation

(1) Policy implementer. (1) Entrusted by the state, China National Grain Storage Corporation, as the main body of policy implementation, undertakes the task of temporary state purchasing and storage, and opens up channels for farmers to purchase surplus grain through directly affiliated warehouses and entrusted purchasing and storage warehouses to prevent farmers from "selling grain". (2) COFCO and China Textile Group, as supplementary forces of China National Grain Storage Corporation, are entrusted by China National Grain Storage Corporation to undertake purchasing and storage tasks and independently issue loans to agriculture. China National Grain Storage Corporation (hereinafter referred to as China National Grain Storage Corporation) should sign an agreement on entrusted purchasing and storage with these two enterprises to clarify the responsibilities, rights and obligations of both parties. The purchasing and storage scale of COFCO and China Textile Group should be 5 million tons and 6,543.8+0 million tons respectively, and the entrusted purchasing and storage agreement should be reviewed and filed by the Ministry of Finance, the State Grain Bureau and the head office of the Agricultural Development Bank.

(2) Acquisition of warehousing qualification. The storage warehouse shall meet the following conditions: (1) It is qualified for purchasing grain and registered in the industrial and commercial department. (2) Open an account in the Agricultural Development Bank. (3) It has its own storage capacity and drying equipment of a certain scale, the storage facilities meet the requirements of the Measures for the Administration of Grain and Oil Storage (Order No.5 of the National Development and Reform Commission in 2009), and it has the necessary clearance equipment, inspection and testing equipment, measuring and weighing instruments and personnel, and farmers need a movable scale to sell a small amount of grain. (four) to implement the relevant provisions of the grain and oil storage units for the record, and fully implement the responsibility of enterprise safety production, and the relevant equipment is complete. (5) There is no violation of discipline such as purchasing, warehousing, sales and delivery within three years. (6) Strictly implement the national statistical system of grain circulation. (7) Before 2013, the fire prevention reconstruction task of temporary corn storage has been completed, and there is no major fire hazard. The purchasing and warehousing warehouses shall keep the purchase settlement sheet, quality inspection sheet and weighing and measuring sheet (including relevant electronic data) issued in the purchasing process for future reference.

(3) Determination of storage points. (1) Determine the scheme. Enterprises directly under China Grain Storage and enterprises directly under COFCO and China Textile Group that meet the qualification conditions can be used as storage points. Other storage points are determined by the relevant China Grain Storage Branch, the provincial grain administrative department and the provincial branch of the Agricultural Development Bank. The list of purchasing and storage points of COFCO and China Textile Group shall be reported by the group headquarters to China National Grain Storage Corporation; The list of other storage points shall be reported to China Grain Storage Corporation by the relevant branches of China Grain Storage. China Grain Storage Corporation shall summarize and report to the Ministry of Finance, the State Grain Bureau and the Agricultural Development Bank of China. The list of purchasing and storage points (subject to the industrial and commercial registration name of the enterprise), address and contact telephone number shall be announced to the public by China National Grain Storage Corporation through the media before the acquisition. (2) Determine the principle. According to the principle of "protecting farmers' interests, safely storing grain and supervising sales", the storage point is determined. To make full use of the existing storage resources, the total storage capacity of each county should be connected with the estimated purchase amount of local temporary storage corn. It is necessary to give priority to enterprises that have issued plans for the construction of grain storage facilities (including open-air storage, open-air stacking and grain storage sheds) by relevant state departments as warehouses, and give priority to local temporary grain depots that have passed the qualification examination in 20 13 years, carried out temporary grain purchase business, have no violations, and invested in expanding storage capacity this year. For areas where grain sales are relatively concentrated, traffic conditions are relatively poor, and farmers have many problems, it is necessary to add storage warehouses and expand the distribution scope. At the same time, it is necessary to make overall use of warehouses in combination with county gathering to meet farmers' demand for selling grain.

(4) Determination of leased storage points. It is necessary to fully tap the potential and effectively use the idle storage capacity and drying capacity of the society. On the premise of ensuring the safety of grain storage, in areas (counties) where the storage capacity can not meet the storage demand after all the local qualified warehouses are started, the relevant branches of China Grain Storage should arrange the county merger in time, or rent and store grain from the warehouses that meet the requirements of renting social storage policy grain determined by the relevant state departments. The list of leased warehouses shall be published before the acquisition. The specific measures for leasing social policy grain storage shall be formulated and promulgated separately by the relevant state departments.

(5) Construction of open-air grain storage facilities. (1) Open-air grain storage facilities include open-air storage, open-air stacking and grain storage shed. When it is really necessary to store grain in the open air, the grain storage shed is the first choice. In the case of making full use of the existing storage facilities of central and local grain enterprises, and taking measures such as purchasing and storing grain in the county, leasing grain storage, etc., if the storage capacity is still insufficient and it is really necessary to build open-air grain storage facilities, the China Grain Storage Branch will, jointly with the provincial grain department and the provincial branch of the Agricultural Development Bank, put forward an application for the open-air grain storage plan of sub-storage points, which will be implemented after being audited by China Grain Storage Corporation and reported to the relevant state departments for approval. The open-air facilities to be built shall comply with relevant national and local documents, standards and fire prevention regulations. (2) China National Grain Storage Corporation should strictly control the number of buildings and issue open-air grain storage plans batch by batch according to the acquisition situation. The relevant information should be reported to the relevant state departments for the record, and copied to the relevant provincial food departments.

Third, the acquisition of funds and accounting treatment

(1) housing loan. China Agricultural Development Bank shall, in accordance with relevant policies and regulations, timely and fully arrange national temporary grain storage loans (including acquisition costs and construction costs of open-air grain storage facilities). COFCO and China Textile Group independently issue loans to local farmers through subsidiaries or directly affiliated enterprises. Other storage points need loans from enterprises directly under China Grain Storage to the local agricultural development bank.

(2) Interest and expenses. (1) expense standard. The state subsidies for temporary storage interest expenses of corn include loan interest and storage expenses, which are subsidized by the central government. The acquisition cost is 2.5 cents/kg, and the subsidy standard for the construction of open-air grain storage facilities is 3.5 cents/kg, which is fully used by the storage point and included in the inventory cost. The 4 billion Jin grain storage greenhouse project that has enjoyed the 20 13 annual central investment and construction subsidy is not included in the scope of this construction subsidy. The storage fee subsidy standard shall be implemented in accordance with the Notice of the Ministry of Finance on Approving the Payment Scheme of Central Policy Grain Storage Fee Subsidies such as Minimum Purchase Price (Caishuizi [201] No.996). The quality inspection, supervision and other expenses accrued by China National Grain Storage Corporation in the total amount of storage fee subsidies contracted by the central government shall be earmarked for the acceptance and supervision of the temporary storage of corn by the state to ensure the acceptance and supervision needs. (2) payment method. Subsidy funds are pre-allocated by the central finance to China National Grain Storage Corporation, and then settled by the central finance and China National Grain Storage Corporation according to the facts. China National Grain Storage Corporation pays the interest expense subsidy for entrusted storage according to the entrusted storage agreement signed with COFCO and China Textile Group. Other subsidy funds shall be pre-allocated by China Grain Storage Corporation to China Grain Storage Branch, and shall be fully allocated to the entrusted storage point on a quarterly basis from the month when the grain is put into storage, and shall not be withheld or misappropriated. Provincial grain administrative departments and China Grain Storage Branch should standardize the subsidy standards for purchasing and storage points, including leasing purchasing and storage points. The financial subsidy funds shall be paid to the account of the loan enterprise in the Agricultural Development Bank.

(3) Accounting treatment. When purchasing and storing corn temporarily stored by the state and settling accounts with farmers, the purchase price payable shall be debited to the subject of "grain and oil reserve-the price of grain and oil temporarily stored by the state to be nuclear", and the prescribed standard drying fee shall be deducted, credited to the subject of "grain and oil reserve-the cost of grain and oil temporarily stored by the state to be nuclear", and the paid grain shall be credited to the subject of "bank deposit". Accounting and financial management should be standardized for the grain formed by deduction. In the process of acquisition, the actual acquisition cost, drying cost and the cost of building open-air grain storage facilities are collected into the debit account of "grain and oil reserves-temporary storage cost of grain and oil in countries to be audited". Acquisition costs include food inspection fees, drying fees, storage fees and other expenses. The cost of drying and building open-air grain storage facilities includes raw materials and labor costs. After the grain purchase is qualified, the inventory cost shall be confirmed according to the approved price, the purchase cost and the cost standard for the construction of open-air grain storage facilities, and the subjects of "grain reserve-national temporary storage of grain and oil" shall be debited, and the subjects of "grain reserve-national temporary storage of grain and oil price" and "grain reserve-national temporary storage of grain and oil cost" shall be credited. The difference should be reasonably allocated to the current profits and losses of the enterprise according to the grain acceptance batch, and the subject of "grain reserve settlement difference expenditure" should be debited or credited.

(4) Statistical processing. Statistical processing shall be carried out in accordance with the relevant provisions of the national grain circulation statistical system. During the acquisition period, all storage points under COFCO and China Textile Group shall submit statistical data to the local grain administrative department in accordance with the principle of territoriality, and report it to the group headquarters step by step, and send a copy to the directly affiliated warehouse designated by China Grain Storage Branch. The headquarters of COFCO and China Textile Group shall submit the purchase quantity to China National Grain Storage Corporation. The acquisition progress of the enterprises directly under China Grain Storage and their entrusted warehouses shall be reported by the statistics of the warehouses directly under China Grain Storage, and the copies of the enterprises under COFCO and China Textile Group shall be reported to the head office step by step. China Grain Storage Branch and its affiliated enterprises shall, when submitting the acquisition data to the superior, send a copy to the corresponding local grain administrative departments at the provincial, city and county levels and the local agricultural development bank in accordance with the principle of territoriality. China National Grain Storage Corporation shall verify the data reported by COFCO, China Textile Group Headquarters and the warehouse directly under China National Grain Storage Corporation, and then summarize and report to the relevant state departments. China National Grain Storage Corporation shall, on the 5th of each month and before 10 (or at the end of the month), summarize the number of purchases in the first five days and submit them to the State Grain Administration, which will review and summarize the statistical data and then issue them to the National Development and Reform Commission, the Ministry of Finance and the Agricultural Development Bank of China. China National Grain Storage Corporation, COFCO and China Textile Group should summarize and report the acquisition work to the relevant state departments before the end of May 2065438+2005. Storage points should strictly distinguish between national temporary storage corn and enterprise self-operated corn, and make classified statistics to ensure that the data is true and accurate; The number of temporary corn stored in the open air should be counted separately. Relevant provinces and units should encourage and support the application of stored grain identification codes in purchasing warehouses, associate the purchasing information with the identification codes as much as possible, and transmit the identification codes and related information to the receiving enterprises when leaving the warehouse.

Four. Related work requirements

(1) acquisition link. All storage depots should be publicly listed for purchase at the stipulated price, strictly implement the "five requirements and five prohibitions" purchase norms, ensure that food standards and quality and price policies are on the wall, standard samples are on the stage, and strictly implement the national quality and price policy, so as not to depress prices and harm farmers' interests, nor to raise prices at a higher level to disrupt market order, ensure that policy implementation is not out of shape, and it is strictly forbidden to collect first and then transfer to earn the difference. It is necessary to prevent imported corn from entering the storage link. If it is found that there is suspicion of importing corn, it is necessary to suspend the purchase, and ask the relevant departments to identify and trace the source and deal with it severely in accordance with relevant regulations. Once found, it is necessary to withdraw all the purchased corn from the national temporary storage acquisition progress and inventory statistics, recover the grain money and return the agricultural development bank loan, cancel the qualification of temporary storage of enterprises, recover unjust enrichment and turn it over to the central finance, and timely arrange to transfer it to the national temporary storage of corn in previous years or organize an auction according to relevant procedures, and the expenses incurred shall be borne by the illegal enterprises. If there is any loss, it shall be borne by the storage point, and the responsibility of the main person in charge, the person in charge and relevant personnel shall be investigated.

(2) Acceptance link. (1) The relevant branches of China Grain Storage, provincial grain administrative departments, provincial branches of Agricultural Development Bank and designated qualified grain quality inspection institutions shall check and accept the quality grade of the national temporarily stored corn, and be responsible for the inspection results. Qualified corn is stored as national temporary storage corn. Acceptance should be carried out in time, and centralized surprise acceptance after acquisition is not allowed. Enterprises directly under the Central Grain Reserve Company, local grain administrative departments and branches of the Agricultural Development Bank, which undertake the acceptance work, practise fraud in the acceptance work, and shall be investigated for the responsibility of their principal responsible persons and relevant personnel. (2) For the corn that has passed the acceptance inspection, COFCO and China Textile Group shall sign a contract for entrusted storage with the headquarters of the two enterprises to clarify the responsibility for entrusted storage and delivery; For other corn purchasing and storage, the enterprises directly under the China Grain Storage Company shall sign purchasing and storage contracts with them, specify the quantity, grade, price, purchasing and storage responsibilities, and establish quality files. (3) The purchasing and storage warehouse shall implement standard warehouse management for the corn purchased and stored this year, and the corn with different properties in different years must be stored in different warehouses and shall not be mixed. (4) Unqualified corn will be withdrawn from the temporary storage of corn from the date of acquisition, and the loan enterprise will sell and repay the loan principal of Agricultural Development Bank in time.

The people's governments at the provincial level concerned should conscientiously implement the requirements of the responsibility system for grain safety governors, urge and coordinate relevant local departments to support and cooperate with China Grain Storage Corporation to carry out the temporary storage and storage of corn, organize and guide local farmers to sell grain in an orderly manner, minimize farmers' waiting time in line, and urge and guide local enterprises to actively enter the market to purchase and meet farmers' demand for grain sales. Local grain administrative departments should strengthen the examination and review of the purchasing qualifications of relevant enterprises in accordance with the principle of territoriality, according to the Regulations on the Administration of Grain Circulation and related documents, combined with departmental responsibilities, strengthen the supervision and inspection of corn purchasing activities and policy implementation, promptly investigate and deal with violations, maintain normal purchasing order, and effectively protect farmers' interests.

National Development and Reform Commission, State Grain Bureau

China Agricultural Development Bank, Ministry of Finance and Administration

2014165438+1October 25th