Article 1: In order to meet the needs of the reform of my country's capital construction management system, strengthen the financial management of capital construction revenue, and mobilize the enthusiasm of construction units and construction enterprises to increase revenue and reduce expenditure, these regulations are specially formulated. Article 2 Capital construction income refers to the net income from the price change of various project construction by-products, load test running and trial production income, and other income formed during the capital construction process. It includes the following parts:

1. Income from price changes of by-products of engineering construction. Including: engineering coal income from coal construction, mineral product income from mine construction, crude oil (gas) income from oil (gas) field drilling construction and road film material income from forestry construction, etc.;

2. Income from products achieved through load testing of industrial projects to inspect equipment installation quality or trial production in accordance with contracts and national regulations. Including: income from water, electricity and heat fees before water conservancy and electric power construction are transferred to production, income from products before raw materials, electromechanical textiles, agriculture and forestry construction are transferred to production, income from temporary operation of railways and transportation, etc.;

3. The overall construction of various construction projects has not been completed and handed over to production, but some of the projects have been simply put into operation. Operating income, etc. Interest income, various claims during the construction period, liquidated damages and other income. Article 3 Infrastructure revenue from various by-products and load test products shall be determined based on actual sales revenue minus the expenses and taxes incurred during the sales process. The cost of load commissioning should be paid from the investment in the construction project.

The capital construction income during the trial production period is determined by the net income after the actual sales income of the product minus sales expenses and other expenses and sales taxes. Article 4 Determination of the trial production period: Projects that introduce foreign equipment shall be carried out according to the trial production period specified in the construction contract; in principle, the trial production period of domestic general construction projects shall be carried out according to the time limit specified in the approved design documents. If the trial production period of construction projects in certain industries needs to exceed the prescribed trial production period, it should be submitted to the project design document approval authority for approval. Article 5 The construction project shall be completed in accordance with the contents specified in the approved design documents, and the industrial project shall be able to produce qualified products normally after passing the load test run assessment (the test run assessment period specified in the contract for the imported foreign equipment project has expired) or during the trial production period; non-industrial projects shall comply with the design If it meets the requirements and can be used normally, acceptance should be organized in a timely manner and handed over for production or use. For projects that have exceeded the approved trial production period and have met the acceptance conditions but have not completed the acceptance procedures in time, the costs shall not be paid from infrastructure investment. The income realized will be regarded as the production and operation income of the officially put into production projects and will no longer be regarded as infrastructure income. and divided into. Article 6: After the trial production period is determined, each construction unit shall strictly implement it in accordance with the regulations and shall not shorten or extend it on its own. Article 7 The distribution of infrastructure revenue should adhere to the principle of giving consideration to the state, units and employees, and whoever invests benefits. All infrastructure revenue realized through investment and construction from national finance, banks, bonds, etc. shall be distributed in the following manner:

1. Revenue from by-products of infrastructure construction shall be divided into "three to seven". That is: 30% is turned over to the finance or used to repay investment borrowings (construction projects that only use fiscal budget allocations are turned over to the finance, and construction projects with bank borrowings and bonds are returned to bank borrowings and bonds, the same below), and 7% Ten will make a profit.

2. Income from load testing and trial production will be divided into "7.3" for domestic general industrial projects. That is: 70% is turned over to the finance or used to repay investment loans, and 30% is retained; when introducing foreign complete sets of equipment projects, a "nine-one" share is implemented, that is: 90% is turned over to the finance or used. To repay investment loans, 10% will be retained. For projects that introduce some foreign equipment and support domestic equipment, the allocation ratio will be determined based on the weighted average of the equipment investment proportion.

3. The “six-four” sharing of income from infrastructure projects that are simply put into operation for some construction projects will be implemented, that is: 60% will be handed over to the finance or used to repay investment loans, and 40% will be retained.

4. All interest income earned by the construction unit from capital construction investment loans transferred to deposits will be retained by the construction unit to offset the construction costs; various claims, liquidated damages and other income will first be used to make up for project losses, such as If there is a balance, it should be handed over to the same level of finance or repay investment loans according to the financial affiliation.

5. For industries with a longer trial production period or larger infrastructure revenue, the distribution ratio of infrastructure revenue will be determined separately by the State Planning Commission, the Ministry of Finance, and the China Construction Bank Head Office.

Article 8 Among the retained portion of infrastructure revenue, the retained revenue from infrastructure by-products will be divided between the construction unit and the construction enterprise according to the "two-eight" ratio, with the construction unit retaining 20%. Other infrastructure revenue jointly realized by the construction unit and the construction enterprise shall also be divided between the construction unit and the construction enterprise. The specific distribution ratio shall be determined by the industry competent department (company) based on the conditions of the industry and shall be reported to the Ministry of Finance and the Head Office of China Construction Bank for filing. . Article 9 For projects constructed with multiple funds (including budgetary investment, bank loans, bond funds, and self-raised funds), the infrastructure income generated from budgetary investment, bank loans, and bond funds shall be based on their proportion of the total investment and based on Distribution in accordance with the principles set forth in Article 7. The remaining portion will be determined by the industry authorities or professional investment companies that arrange the investment on their own initiative. Article 10: The retained portion of the infrastructure revenue of the construction unit and the construction unit shall be transferred to the reserve fund, employee welfare fund and incentive fund respectively according to the "6.2.2" ratio. The reserve fund of the construction unit is mainly used to eliminate hidden dangers of equipment defects and supporting facilities, as well as the remaining clean-up projects, and shall not be used for the construction of unplanned engineering projects. If the construction unit cancels the project after construction, the unused special funds should be handed over to the production unit as working capital or used for repayment. The reserve fund and employee welfare fund of the construction unit can be used for the construction of the construction base.