The following equipment should not be considered as idle equipment:
(1) Equipment in use and standby;
(2) Construction engineering equipment;
(3) Equipment under repair or transformation;
(four) special reserves, emergency rescue and disaster relief, military industry approved reserves and equipment necessary for mobilization of production;
(5) Equipment with high energy consumption, which seriously pollutes the environment and endangers the personal safety of employees, and equipment that is not allowed to be transferred and diffused, which has been explicitly eliminated by the relevant departments of the State Council;
(6) Equipment to be scrapped. Article 3 The adjustment and utilization of idle equipment refers to the adjustment, consultation and technical service activities such as free allocation, paid transfer, lease, renovation and reuse, and purchasing and selling on a commission basis to solve the waste caused by idle equipment of enterprises to the state and enterprises. Article 4 The price adjustment of idle equipment shall be based on the principles of adjusting surplus and deficiency, making the best use of everything, mutual benefit and pricing according to quality. The adjusted price shall be determined by both parties through consultation and a contract shall be signed. The transaction price is generally not lower than the net value of the equipment, nor higher than the current price of similar equipment. The pricing of idle equipment sold after repair, processing and restructuring should also be handled in accordance with the above principles and subject to the supervision of the price department. Article 5 The paid transfer of idle equipment must be settled by banks, and cash transactions are prohibited. Sixth idle equipment transfers must use the unified invoice supervised by the tax department. Idle equipment invoices and paid transfer orders can be used as the basis for the transfer-out unit to handle changes in the property rights of fixed assets and changes in the base of maintaining and increasing the value of fixed assets, as well as the certificate that idle equipment must be transported out of the country. Seventh enterprises idle equipment can not be transferred out for five years, with the approval of the competent department and the state-owned assets management department, it can be depreciated, or allocated free of charge according to the equipment classification management authority and national unified regulations; Idle equipment that cannot be transferred for a long time should be transformed and utilized. If it needs to be scrapped in advance, it should apply to the higher authorities, finance, state-owned assets management departments and tax departments, and be scrapped after approval. Eighth enterprises (excluding private enterprises) to adjust the sale of idle equipment, all the proceeds are reserved for enterprises, for equipment renovation, and shall not be misappropriated. Article 9 Under the principle of ensuring quality, meeting process requirements and technical performance, enterprises should actively choose idle equipment for new construction, expansion and technical transformation projects. Therefore, the cost savings will not be deducted from the approved total investment of the project. Tenth without the registration of the administrative department for Industry and commerce units shall not engage in equipment swap consulting services, collective enterprises, private enterprises and individual industrial and commercial households are prohibited from operating idle equipment swap business. Offenders shall be dealt with severely by the administrative department for industry and commerce according to law. Eleventh idle equipment is an important means of production, business units are not allowed to resell on the spot. Offenders shall be dealt with qualitatively by the administrative department for industry and commerce according to speculation, all illegal gains shall be confiscated, and a fine of less than 20% of the illegal gains shall be imposed and turned over to the finance. If the circumstances are serious, it shall be transferred to judicial organs for criminal responsibility according to law. Article 12 The management, business guidance, supervision and inspection of the adjustment and utilization of idle equipment in the national building materials industry shall be centralized by the Production Management Department of the State Building Materials Bureau.
The National Building Materials Bureau entrusts the National Center for the Adjustment and Utilization of Idle Equipment in Building Materials Industry (hereinafter referred to as the Center) to organize and coordinate the daily work of the adjustment and utilization management of idle equipment in the national building materials industry, specifically engage in the resource investigation, information collection and exchange of cross-regional idle equipment in building materials industry, organize the adjustment market of idle equipment in cross-regional building materials enterprises, organize technical appraisal, technical consultation and verification of idle equipment, and handle other matters authorized by the Production Management Department of the National Building Materials Bureau. Article 13 The competent building materials departments at all levels shall be responsible for the daily work such as the management, business guidance, supervision and inspection of idle equipment adjustment and utilization of local building materials enterprises in accordance with the Regulations of the State Council on Equipment Management of Industrial Transportation Enterprises Owned by the Whole People, the Regulations on Equipment Management of Building Materials Industrial Enterprises under the State Building Materials Bureau, and the relevant provisions of the state and local governments and the authority of equipment classification management. The state-owned assets management department at the same level is responsible for matters related to the change of property rights of state-owned assets.
Enterprise equipment classification management authority shall be implemented according to the relevant provisions of the local financial department on enterprise fixed assets management. Fourteenth enterprises should strengthen the management of idle equipment and actively take measures to adjust and deal with idle equipment, and the annual adjustment amount should not be less than 5% of the idle amount of the enterprise. The equipment management department of the enterprise is responsible for the technical management of idle equipment, keeping the equipment sealed and preventing the equipment from being lost, rusted and damaged during disassembly; The financial department of the enterprise is responsible for the financial supervision and management of idle equipment. Fifteenth idle equipment adjustment and utilization, must be in accordance with the enterprise equipment classification management authority, strict examination and approval procedures.
(a) the equipment under the jurisdiction of the superior competent department of building materials industry, the enterprise must be in accordance with the relevant provisions of the superior competent department, after identification, review, declaration and approval before adjustment;
(2) For the equipment within the jurisdiction of the enterprise, strict examination and approval procedures and a complete supervision and management system must be established within the enterprise in accordance with the requirements of these Measures. Adjust the processing equipment should be timely summary, reported to the competent department of the enterprise and the tax and state-owned assets management departments at the same level for the record, and accept the supervision and inspection of the superior competent department and the tax, state-owned assets management and auditing departments at the same level.