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農業(yè)農村部辦公廳關于中央財政農機購置補貼政策有關問題解釋的函

2019-06-05 08:48:06 來源：農機化司 閱讀量：12285 評論

　　【農機網(wǎng) 通知公告】農辦機函〔2019〕4號
 
　　廣東省農業(yè)農村廳、廣東省財政廳：
 
　　《關于商請對中央財政農機購置補貼政策有關問題予以解讀的函》(粵農農函〔2019〕187號)收悉。經商財政部同意，現(xiàn)就有關情況函告如下。
 
　　一、農機購置補貼政策2004年啟動實施。2005年2月，財政部、農業(yè)部聯(lián)合印發(fā)了《農業(yè)機械購置補貼專項資金使用管理暫行辦法》(財農〔2005〕11號，以下簡稱《暫行辦法》)，指導政策實施工作。之后，針對農機購置補貼政策實施中的新情況、新問題，相繼推出一系列新的改革舉措，如將比例補貼改為定額補貼，將省級財政部門與企業(yè)結算改為縣級財政部門向購機戶兌付資金，逐步將補貼機具資質與農機購置補貼目錄、國家支持推廣的農機產品目錄脫鉤等，并通過年度實施方案或指導意見予以明確，作為各省組織實施政策新的依據(jù)。2017年4月，財政部、農業(yè)部聯(lián)合印發(fā)《農業(yè)生產發(fā)展資金管理辦法》(財農〔2017〕41號)，廢止了《暫行辦法》。在具體工作中，各省應根據(jù)資金管理辦法基本精神和年度實施方案或指導意見的具體要求，結合實際制定轄區(qū)內年度實施方案，指導各市、縣做好政策實施工作。
 
　　二、根據(jù)農業(yè)農村部、財政部有關文件精神，2008年起中央財政農機購置補貼實行定額補貼，將補貼范圍的農機具按所屬種類品目及關鍵參數(shù)分成若干檔次，同一檔次的產品享受相同補貼額。補貼額由各省農機化主管部門負責確定，主要依據(jù)同檔產品上年市場銷售均價測算，原則上測算比例不超過30%。需要指出的是，測算比例與實際補貼比例是有區(qū)別的，測算比例指的是補貼額一覽表制修訂過程中用于測算補貼額的比例，實際補貼比例指的是具體補貼產品所屬檔次的補貼額與該產品實際銷售價格之比。鑒于市場價格具有波動性，在政策實施過程中，具體產品或具體檔次的中央財政資金實際補貼比例在30%上下一定范圍內浮動符合政策規(guī)定。
 
　　三、由于農業(yè)生產類型復雜，所需機具種類繁多、功能和結構存在差異，農機產品價格受產銷關系、地區(qū)差別等因素影響變化較大，農業(yè)農村部、財政部難以對實際補貼比例作出統(tǒng)一的量化要求，補貼比例畸高的判斷標準主要由各省結合實際自主把握。同時，農業(yè)農村部、財政部要求省級農機化主管部門切實加強補貼實施情況監(jiān)測，發(fā)現(xiàn)具體產品實際補貼比例明顯偏高時，應及時組織調查。對有違規(guī)情節(jié)的，按農業(yè)部、財政部聯(lián)合制定的《農業(yè)機械購置補貼產品違規(guī)經營行為處理辦法(試行)》(農辦財〔2017〕26號)以及本省相關規(guī)定處理；對無違規(guī)情節(jié)且已購置的產品，可按原規(guī)定履行相關手續(xù)，并視情況優(yōu)化調整該產品補貼額。
 
　　農業(yè)農村部辦公廳
 
　　2019年5月29日

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