PUBLIC FINANCE ORDINANCE ——附加英文版
Hong Kong
PUBLIC FINANCE ORDINANCE
(CHAPTER 2)
ARRANGEMENT OF SECTIONS
ion
I PRELIMINARY
hort title
nterpretation
he general revenue
harges on the general revenue
II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND
APPROPRIATION
nnual estimates
pproval of estimates of expenditure and appropriation
uthorization of expenditure in advance of appropriation
hanges to the approved estimates of expenditure
upplementary Appropriation
III CONTROL AND MANAGEMENT
General powers and duties of the Financial Secretary
Power to make regulations and give directions, etc.
Controlling officers.
Controlling officers to obey regulations and directions, etc.
Authority of controlling officers to incur expenditure
Further authority of controlling officers in respect of urgent
nditure
IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
Duties of Director of Accounting Services
Prompt collection of moneys
Payment of public moneys
Payment of certain moneys to be authorized by warrant
Recoverable advances
Advances to meet urgent need for payment
Imprests
Deposits
Donations and grants
Banking
Investment of moneys
Borrowing powers and loans
Guarantees
Establishment of funds
Special suspense accounts
Appropriations and warrants to lapse at close of financial year
V SURCHARGE
Power to surcharge
Notification of surcharge and right of appeal
Appeal against surcharge
Withdrawal of surcharge
Collection of surcharge
Surcharge in respect of deceased persons
VI MISCELLANEOUS
Abandonment of claims, etc. and write-off of public moneys and
stores
Disposal of serviceable stores, etc.
Power of Governor to give directions
Director of Accounting Services may give certain directions, etc.
to
ic officers in receipt of certain moneys
Trusts
Transitional
Effect of dissolution of Legislative Council
t Schedule. Funds
nd Schedule. Special Suspense Accounts
Whole document
rovide for the control and management of the public finances of
Hong
and for incidental and connected purposes.
pril 1983] L. N. 109 of 1983
PART I PRELIMINARY
hort title
Ordinance may be cited as the Public Finance Ordinance.
nterpretation
his Ordinance, unless the context otherwise requires--
ropriation Bill" and "Appropriation Ordinance" means a
Bill or
nance, as the case may be, which provides for appropriation from
the
ral revenue in respect of the approved estimates of expenditure
on the
ices of the Government for a financial year;
roved estimates of expenditure" means the estimates of
expenditure
ed to be approved under section 6;
trolling officer" in relation to a head or subhead means the
officer
gnated as controlling officer of that head or subhead under
section
ector of Audit" means the Director of Audit appointed under
section 3
he Audit Ordinance (Cap. 122);
ctment" includes an imperial enactment;
enditure" includes expenditure on the services of the
Government
ired to be met under any enactment;
ance Committee" means the Finance Committee of the Legislative
Council
blished under the Standing Orders of the Legislative Council;
eral revenue" means moneys which under this Ordinance or any
other
tment are to be paid into or to form part of the general revenue;
d" means a head of expenditure;
lic moneys" means--
the general revenue;
any moneys which are accounted for in the books or records of
account
he Director of Accounting Services; and (Replaced 11 of 1990 s.
2)
any other moneys which the Governor may declare in writing
to be
ic moneys for the purposes of this Ordinance;
head" means a subhead of expenditure;
plementary Appropriation Bill" and "Supplementary
Appropriation
nance" means a Bill or Ordinance, as the case may be, which
provides
appropriation from the general revenue in supplementation
of the
opriation already made by an Appropriation Ordinance.
he general revenue
Except where otherwise provided by or under this Ordinance
or any
r enactment any moneys raised or received for the purposes
of the
rnment shall form part of the general revenue.
Any refund or drawback may be made from the general
revenue in
rdance with regulations made under section 11. (Replaced 8 of 1984
s.
For the avoidance of doubt it is hereby declared that the
reference in
ection (1) to moneys raised or received for the purposes
of the
rnment does not include moneys held on trust.
harges on the general revenue
xpenditure shall be charged on the general revenue except as
provided
r under this Ordinance or any other enactment.
PART II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND APPROPRIA-
TION
nnual estimates
The Financial Secretary shall cause to be prepared in each
financial
estimates of the revenue and expenditure of the Government for
the
following financial year, and shall cause such estimates to be
laid
re the Legislative Council before or as soon as practicable after
the
encement of the financial year to which they relate.
Subject to subsection (3), the estimates of revenue and
expenditure
l be in such form as the Financial Secretary may from time to
time
ct.
The estimates of expenditure shall--
classify expenditure under heads and subheads with the ambit of
each
described;
in respect of each head show the estimated total
expenditure, the
ision sought in respect of each subhead, the establishment of
posts
any), and the limit (if any) to the commitments which may be
entered
in respect of expenditure which is not annually recurrent; and
specify the controlling officer designated in respect of each
head and
ead under section 12.
Where there is a requirement under any enactment that
expenditure be
from the general revenue, provision for such expenditure
shall be
uded in the estimates of expenditure for the purposes of this
Part,
without prejudice to the validity or effect of any such
requirement.
pproval of estimates of expenditure and appropriation
The heads contained in the estimates of expenditure for a
financial
shall be included in an Appropriation Bill which shall be
introduced
the Legislative Council at the same time as the estimates.
Upon the enactment of the Appropriation Ordinance the
estimates of
nditure for the financial year to which the Ordinance relates
shall be
ed to be approved to the extent that they are provided for in
the
nance and shall have effect from the first day of such financial
year.
Expenditure for the financial year on the services of the
Government
l, subject to this Ordinance, be arranged in accordance with the
heads
subheads and be limited by the provision in each subhead shown
in the
mates of expenditure as approved or as may subsequently be
changed
time to time in accordance with section 8.
uthorization of expenditure in advance of appropriation
The Legislative Council may, in advance of an Appropriation
Ordinance,
esolution authorize expenditure for the services of the
Government in
ect of a financial year to be charged on the general
revenue, in
rdance with this Ordinance and subject to such
limitations and
itions as may be specified in the resolution.
Expenditure charged on the general revenue pursuant to a
resolution
r this section shall be arranged in accordance with the
heads and
eads shown in the estimates of expenditure laid under section
5 and
provisions of this Ordinance shall, for the purposes
of this
ection and subject to such conditions and limitations as
may be
ified in the resolution, apply to such estimates as though they
were
approved estimates of expenditure.
Expenditure charged on the general revenue pursuant to a
resolution
r this section shall be set off against the amounts
respectively
ided in the Appropriation Ordinance upon the same
coming into
ation.
hanges to the approved estimates of expenditure
Subject to this section, no changes shall be made to the
approved
mates of expenditure except with the approval of the Finance
Committee
a proposal of the Financial Secretary.
Without limiting the generality of subsection (1) such
changes may
ide for all or any of the following matters--
the creation of new heads or subheads;
supplementary provision in approved or new subheads;
variations in the establishments of posts;
increases in the limit to the commitments which may be entered
into in
ect of expenditure which is not annually recurrent.
The Finance Committee may delegate to the Financial
Secretary the
r to approve changes subject to such conditions,
exceptions and
tations as are specified in the delegation.
The Financial Secretary, where a delegation by the Finance
Committee
r subsection (3) so provides, and subject to such
conditions,
ptions and limitations as are specified in the delegation, may
further
gate his power to approve changes to any public officer.
A delegation to any public officer under subsection (4)
shall be
ect to such further conditions, exceptions and limitations
as the
ncial Secretary may specify.
Nothing in subsection (1) shall be construed as
limiting or
cting--
the power of the Governor to make any proposal, or allow or direct
any
osal to be made, to the Legislative Council, the object or effect
of
h is to require a change to the approved estimates of expenditure;
or
a requirement under any enactment that expenditure be met
from the
ral revenue.
The Financial Secretary shall cause such changes to be made
to the
oved estimates of expenditure as are necessary in respect of any--
approval given under subsection (1), (3) or (4);
expenditure pursuant to a proposal referred to in subsection (6)
(a);
requirement referred to in subsection (6) (b) not otherwise
provided
by approval under this section.
The Financial Secretary shall at the end of each quarter
of the
ncial year or as soon as practicable thereafter--
report to the Finance Committee changes made to the approved
estimates
xpenditure in that quarter upon approval by him or by any
public
cer pursuant to a delegation under section (3) or (4), as the case
may
and
table in the Legislative Council a summary of all changes made
to the
oved estimates of expenditure in that quarter under this section.
Without prejudice to section 9, expenditure in respect of
which a
ge to the approved estimates is made under this section
shall be
ged on the general revenue notwithstanding that there has
been no
opriation in respect thereof by an Appropriation Ordinance.
upplementary Appropriation
t the close of account for any financial year it is
found that
nditure charged to any head is in excess of the sum appropriated
for
head by an Appropriation Ordinance, the excess shall be included
in a
lementary Appropriation Bill which shall be introduced
into the
slative Council as soon as practicable after the close
of the
ncial year to which the excess expenditure relates.
PART III CONTROL AND MANAGEMENT
General powers and duties of the Financial Secretary
Financial Secretary shall, subject to this Ordinance and any
other
tment, have the management of the finances of the Government and
the
rvision, control and direction of all matters relating
to the
ncial affairs of the Government.
Power to make regulations and give directions, etc.
Without prejudice to any other provision of this
Ordinance, the
ncial Secretary may make such administrative regulations and give
such
nistrative directions and instructions not inconsistent
with this
nance as may appear to him to be necessary or expedient for the
better
ying out of the provisions and purposes of this Ordinance and for
the
ty, economy and advantage of public moneys and Government
property.
Any regulations made or directions and instructions given
by the
rnor or by any person authorized by him, for purposes similar to
those
espect of which regulations, directions and instructions may be
made
iven under subsection (1), and which are in force at the
commencement
his Ordinance, shall, in so far as they are not inconsistent with
this
nance, remain in force and shall be deemed for all purposes to
have
made or given under this section and to be liable to revocation
or
dment hereunder.
Controlling officers
Estimates of expenditure laid before the Legislative Council
shall
gnate a controlling officer in respect of each head and subhead.
Subject to section 14 (5), a controlling officer shall be
responsible
accountable for all expenditure from any head or subhead for which
he
he controlling officer, and for all public moneys and
Government
erty in respect of the department or service for
which he is
onsible.
Controlling officers to obey regulations and directions, etc.
y controlling officer shall obey all regulations made and
directions
nstructions given by the Financial Secretary under section
11 and
l, if so required, account to the Financial Secretary
for the
ormance of his duties as controlling officer.
Authority of controlling officers to incur expenditure
Subject to any regulations made or directions or instructions
given by
Financial Secretary under section 11 and to any reservation
made by
Financial Secretary under subsection (3), a controlling officer
may,
accordance with this Ordinance, incur expenditure and
authorize
nditure to be incurred against any provision shown in any subhead
for
h he is the controlling officer.
No expenditure shall be incurred against any provision shown
in any
ead except by or under the authority of the controlling officer.
The Financial Secretary may, in writing, reserve the whole or any
part
ny provision shown in any subhead and for so long as such
reservation
ins in force no expenditure shall be incurred against the
provision
rved.
A controlling officer may, in respect of any subhead for which
he is
controlling officer, by allocation warrant signed by him or
by a
ic officer authorized generally or specially by him,
authorize any
r controlling officer to incur expenditure or authorize
expenditure to
ncurred against any provision shown in that subhead--(Added 8 of
1984
)
for any purpose within the ambit of that subhead; and
in accordance with the terms of the allocation warrant.
The controlling officer to whom an allocation warrant is issued
under
ection (4) shall be responsible and accountable for any
expenditure
rred under the warrant as if he were the controlling
officer
gnated in respect thereof under section 12.
Further authority of controlling officers in respect
of urgent
nditure
where an urgent need has arisen for expenditure to be incurred
which--
requires a change to the approved estimates of expenditure in
respect
atters referred to in section 8 (2) (b) or (d); and
in the opinion of a controlling officer cannot be deferred until
the
ssary change is made in accordance with section 8 without
serious
iment to the public interest, the controlling officer may,
on his
onal responsibility, incur the expenditure in anticipation
of such
ge.
As soon as practicable after incurring expenditure under
subsection
the controlling officer shall report the matter to the
Financial
etary for the purpose of having the necessary change made
to the
oved estimates of expenditure.
Where the necessary change to the approved estimates of
expenditure is
made in accordance with section 8, the expenditure incurred shall
not
charged on the general revenue but shall remain the
personal
onsibility of the controlling officer who incurred the
expenditure.
PART IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
Duties of Director of Accounting Services
The Director of Accounting Services shall be responsible
for the
ilation and supervision of the accounts of the Government,
for the
gement of accounting operations and procedures, and for ensuring
that
regulations directions or instructions made or given
under this
nance relating thereto and in respect of the safe custody of
public
ys and its accounting are complied with.
Without prejudice to the generality of his duties under
subsection (1)
the powers conferred on the Financial Secretary by section
11 the
ctor of Accounting Services shall--
ensure that adequate arrangements are made for bringing
promptly and
erly to account all public moneys received and paid by the
Government;
pay such sums from public moneys as he is authorized to pay under
this
nance or any other enactment;
ensure, in so far as is practicable, that adequate
arrangements are
for the safe custody of public moneys; and
bring to the notice of the Financial Secretary and the
Director of
t, in writing, any material defect in departmental control of
revenue,
nditure, cash, stamps, securities, stores and other
Government
erty which may come to his notice and any persistent
breaches of
lations, directions or instructions made or given
under this
nance.
Subject to the provisions of any enactment, in the exercise
of his
es the Director of Accounting Services shall be entitled to
inspect
offices and shall have access to all records, books,
vouchers
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广东省东莞市人民政府办公室
关于印发《东莞市鼓励总部经济发展若干政策实施细则（试行）》的通知
东府办〔2010〕47号
各镇人民政府（街道办事处），市府直属各单位：
《东莞市鼓励总部经济发展若干政策实施细则（试行）》业经市人民政府同意，现印发给你们，请认真贯彻执行。
东莞市人民政府办公室
二○一○年四月九日
东莞市鼓励总部经济发展若干政策
实施细则（试行）
第一章 总则
第一条 为鼓励国内外企业在我市设立总部，推动我市总部经济的发展，优化我市产业结构和城市功能，推进经济社会双转型，根据《关于印发〈关于鼓励总部经济发展的工作方案〉和〈东莞市总部企业认定暂行办法〉》（东府〔2009〕68号），制定本细则。
第二条 本细则所指总部企业，是指按照《东莞市总部企业认定暂行办法》规定的程序，经市政府认定的总部企业。其中，2009年5月1日前在我市注册登记的企业可申请认定现有企业总部，2009年5月1日后在我市注册登记的企业，在登记注册当年起2年内可申报认定新设立或新迁入的总部企业，在登记注册当年起2年后可申请认定现有企业总部。
第三条 东莞市鼓励总部经济发展联席会议负责统筹我市鼓励总部经济发展有关工作，并对重大事项进行决策。联席会议下设办公室，设在市经信局，负责日常工作，并协调落实联席会议的有关决定。
第四条 联席会议办公室负责牵头制定鼓励总部经济发展相关政策并组织实施；负责总部企业认定的组织工作，主要包括：受理企业申请，协调相关职能部门初审，提出初审意见报市鼓励总部经济发展工作联席会议讨论，对符合认定条件的企业报请市政府批准认定；负责对不再符合总部企业条件的企业提请市政府取消其资格等监督、管理工作。
第二章 专项资金
第五条 设立“总部经济奖励扶持专项资金”，市经信局根据总部经济发展情况和预算编制有关规定，编制次年鼓励总部经济发展的经费预算方案，按照有关程序报批同意后，列入“科技东莞”工程专项资金中统筹安排。
第六条 总部经济奖励扶持专项资金主要用于：奖励国内外企业在我市设立总部；在住房、探亲、培训、子女教育等方面补贴总部企业高管；奖励税收贡献地方分成部分产生增量的总部企业；对新设立或新迁入总部企业以及现有总部企业因扩大规模或迁入我市规划的总部基地需在我市购置、自建、租赁自用办公用房给予补贴；开展总部企业认定及鼓励扶持总部经济发展等有关工作。
第三章 总部认定
第七条 现有企业申请认定，应同时具备以下基本条件：
（一）在我市工商登记注册，具有独立法人资格；
（二）在我市税务登记，实行统一核算，并在我市（合并）汇总缴纳企业所得税；
（三）总部企业投资或授权管理和服务的企业不少于3个，且其中不少于2个为市外企业；
（四）营业收入中来自下属企业的比例不低于20%。
第八条 综合型总部是指具有较强综合竞争力，具有决策管理、行政管理、资产管理、资金结算、研发管理、采购管理等总部综合职能的大型企业。现有企业申请综合型总部认定，应符合本办法第七条规定，注册资金或净资产1.5亿元及以上，上年度营业收入8亿元及以上，上年度在我市纳税（指企业所得税、增值税、营业税，下同）的地方分成部分2000万元（房地产企业3000万元）及以上。
第九条 职能型总部是指具有部分总部职能的企业。现有企业申请职能总部认定，应分别符合以下条件：
（一）制造业总部。符合我市制造业发展方向，以八大支柱产业、装备制造业的总部企业为主，符合本办法第七条规定，注册资金或净资产5000万元及以上，上年度营业收入3亿元及以上，上年度在我市纳税地方分成部分1000万元及以上，且来源于主营业务收入的税收占50%以上。
（二）高端服务业总部。符合我市现代服务业发展方向，以设计研发、现代物流、品牌会展、信息服务、文化创意、服务外包、金融服务业为主，符合本办法第七条规定，注册资金或净资产1000万元及以上，上年度营业收入5000万元及以上，上年度在我市纳税地方分成部分300万元及以上，且来源于主营业务收入的税收占50%以上。
（三）商贸服务业总部。符合我市服务业发展方向，以大型商贸总部企业为主，符合本办法第七条规定，注册资金或净资产1000万元及以上，上年度营业收入10亿元及以上，上年度在我市纳税地方分成部分500万元及以上，且来源于主营业务收入的税收占50%以上。
（四）一般职能总部。符合我市产业发展方向，符合本办法第七条规定，注册资金或净资产8000万元及以上，上年度营业收入3亿元及以上，上年度在我市纳税地方分成部分1500万元及以上。
第十条 企业如未能达到相关指标要求，但其本身在国内外具有行业领军优势地位、对市财政或经济增长贡献大，经联席会议讨论通过，报请市政府批准，可适当放宽条件。
第十一条 新设立或迁入我市的企业应同时具备以下条件：
（一）世界500强、中国500强、中国民营500强企业，或经联席会议讨论通过，并报请市政府批准的国内外大型企业；
（二）在我市工商登记注册，具有独立法人资格；
（三）在我市税务登记，实行统一核算，并将在我市汇总（合并）缴纳企业所得税；
（四）接受该企业管理和服务的企业不少于3个，且其中不少于2个为市外企业。
第四章 财政扶持
第十二条 新设立或新迁入的综合型总部企业，从认定当年起3年内，注册资金或净资产达到1.5亿元及以上，上年度营业收入达到8亿元及以上，上年度在我市纳税（指企业所得税、营业税、增值税，下同）地方分成部分达到2000万元（房地产企业3000万元及以上）的，给予一次性奖励500万元；上年度在我市纳税地方分成部分超过2000万元（房地产企业3000万元）的，每增加100万元（房地产企业150万元），奖励额度增加20万元，奖励总额最高不超过1000万元。
第十三条 新设立或新迁入的职能型总部企业，从认定当年起3年内，达到以下相关指标要求的，给予一次性奖励。
（一）制造业总部。注册资金或净资产5000万元及以上，上年度营业收入3亿元及以上，上年度在我市纳税地方分成部分达到1000万元的（来源于主营业务收入的税收占50%以上），给予一次性奖励200万元；上年度在我市纳税地方分成部分超过1000万元的，每增加100万元，奖励额度增加20万元，奖励总额最高不超过300万元。
（二）高端服务业总部。注册资金或净资产1000万元及以上，上年度营业收入5000万元及以上，上年度在我市纳税地方分成部分达到300万元的（来源于主营业务收入的税收占50%以上），给予一次性奖励200万元；上年度在我市纳税地方分成部分超过300万元的，每增加30万元，奖励额度增加10万元，奖励总额最高不超过300万元。
（三）商贸服务业总部。注册资金或净资产1000万元及以上，上年度营业收入10亿元及以上，上年度在我市纳税地方分成部分达到500万元的（来源于主营业务收入的税收占50%以上），给予一次性奖励200万元；上年度在我市纳税地方分成部分超过500万元的，每增加50万元，奖励额度增加10万元，奖励总额最高不超过300万元。
（四）一般职能总部。注册资金或净资产8000万元及以上，上年度营业收入3亿元及以上，上年度在我市纳税地方分成部分达到1500万元的，给予一次性奖励200万元；上年度在我市纳税地方分成部分超过1500万元的，每增加150万元，奖励额度增加10万元，奖励总额最高不超过300万元。
第十四条 对新设立或新迁入的总部企业的高管，以企业为单位给予一次性财政补贴，补贴总额以该总部企业获一次性奖励金额的10%确定，并与一次性奖励资金同时拨付。总部企业可根据本企业高管的设置，自行分配高管补贴。
第十五条 现有总部企业，从认定的当年起5年内予以补助奖励，奖励数额参照该企业上年度税收地方分成相对前一年度增量的30%核定。若前一年度的税收地方分成为下降的，则以补助期内企业缴纳的税收地方分成年度最高额作为计算增量的基数。新设立或新迁入的总部企业，从获得一次性奖励资金的次年起5年内，享受本政策。税收增量奖励每年核定一次，并按年度拨付奖励资金。
第十六条 总部企业同时符合制造业纳税大户税收奖励等其他税收奖励政策享受条件的，市财政按照就高不就低的原则核拨税收奖励资金，不重复奖励。
第十七条 新设立或新迁入的综合型总部企业，注册资金或净资产达到1.5亿元及以上，上年度营业收入达到8亿元及以上，上年度在我市纳税地方分成部分达到2000万元（房地产企业3000万元及以上）及以上，购置、自建自用办公用房（不包括附属和配套用房）的，在取得房产证后，按每平方米500元人民币的标准给予一次性补助，最高不超过500万元。
第十八条 新设立或新迁入的职能型总部企业，达到以下相关指标要求，购置、自建自用办公用房（不包括附属和配套用房）的，在取得房产证后，按每平方米500元人民币的标准给予一次性补助，最高不超过300万元。
（一）制造业总部。注册资金或净资产5000万元及以上，上年度营业收入3亿元及以上，上年度在我市纳税地方分成部分达到1000万元及以上，且来源于主营业务收入的税收占50%以上。
（二）高端服务业总部。注册资金或净资产1000万元及以上，上年度营业收入5000万元及以上，上年度在我市纳税地方分成部分达到300万元及以上，且来源于主营业务收入的税收占50%以上。
（三）商贸服务业总部。注册资金或净资产1000万元及以上，上年度营业收入10亿元及以上，上年度在我市纳税地方分成部分达到500万元及以上，且来源于主营业务收入的税收占50%以上。
（四）一般职能总部。注册资金或净资产8000万元及以上，上年度营业收入3亿元及以上，上年度在我市纳税地方分成部分达到1500万元及以上。
第十九条 新设立或新迁入的总部企业，达到各类总部相关指标要求的（与补助购置、自建自用办公用房的要求相同），租赁自用办公用房，按照当地段当年度的市场平均价格的30%给予一次性12个月的补助，最高不超过100万元。总部企业的房屋租赁价格明显高于市场合理价格的，由市鼓励总部经济发展工作联席会议办公室牵头，会同市有关部门按照同一地段当年度的平均房屋租赁价格水平进行重新核定。
第二十条 现有总部企业因扩大规模或迁入我市规划的总部基地需要新增自用办公用房的，同样享受第十七、十八、十九规定的优惠政策。
第二十一条 总部企业根据自身实际需要，自行选择申请购置、自建自用办公用房补助或租赁自用办公用房补助中的其中一项。享受补助的办公用房五年内不得出（转）租出售，不得改变用途。
第五章 学位奖励
第二十二条 总部企业上年度纳税地方分成部分增速不低于全市增长水平的，市教育部门每年为其提供2个我市义务教育阶段市级以上（含市级）学校优质学位（含起始学位和插班学位）。
第二十三条 提供的学位根据入学人员情况按就近原则安排在总部企业及其在我市的下属企业（包括分支机构和控股公司）所在地的市级以上（含市级）学校。
第二十四条 每年市教育局在总部企业所在镇街的市级以上（含市级）学校中预留给每家总部企业2个学位，预留期限至每年的6月初。
第二十五条 优质学位在当年度办理，并由总部企业在企业内部符合以下条件的员工中自行调节：一是在本企业正式签订劳动合同；二是已参加本企业职工基本养老保险。
第二十六条 符合优质学位奖励的总部企业，在每年的5月31日前向市教育局提交申请表格及有关入学人员资料。市教育局在接到企业申请后20个工作日完成资料审核工作，最迟于7月1日前完成入学人员的学位安排工作并正式通知总部企业。
第六章 办事优先
第二十七条 市政府给符合条件的总部企业办理“办事优先卡”。相关职能部门为总部企业设立“绿色通道”或“优先办事窗口”，为总部企业提供办事优先服务。市经信局会同相关职能部门优先为总部企业提供贴身服务，定期收集问题和困难并积极协调解决。市外经贸局牵头会同有关职能部门对总部企业的加工贸易合同提供7×24小时不间断电子审批服务。
第二十八条 为总部企业人才出入境提供便利。市公安局为在莞的总部企业外籍管理人员办理签证、居留许可等，工作时限由5个工作日缩短至3个工作日；对于企业商务备案续期而备案人员无变动的，在5个工作日内办结；对在莞的总部企业中方工作人员确需到港澳处理紧急商务的，提供港澳商务往来函件、合同等紧急事务证明，经确认属实的，新办、换发、补发往来港澳通行证及签注的工作时限由工作规范规定的15个工作日缩短至7个工作日，办理往来港澳再次签注的工作时限由工作规范规定的10个工作日缩减至5个工作日。
第二十九条 东莞海关启动出口货物分类通关政策，依据总部企业的诚信度实行差别化管理。对符合条件的总部企业，海关将其纳入诚信守法和通关便利化轨道，市外经贸局统一收集企业申请上调管理类别材料，海关统一审核，统一办理。
第三十条 符合条件的总部企业直接享受检验检疫局的“绿色通道”，并推荐列入直通式放行的通关模式。检验检疫局加快东莞市检验检疫公共检测平台建设，缩短检测周期，为总部企业提供准确、快捷、权威的本地化检测服务。设立预约报检制度，对总部企业提供便利。切实落实快捷政策措施，减免部分出入境检验检疫收费。扶持总部企业实验室建设，提升总部企业自检能力。创新保税物流监管模式，促进枢纽型现代化物流总部基地的建设发展。指导总部企业用足用好普惠制原产地证和区域性原产地优惠制度政策，提高总部企业产品的国际竞争力。
第三十一条 总部企业可以自行选择企业总部及下属企业分别到各自的注册地社保机构办理参保手续或者统一在总部企业的注册地社保机构为其全部职工（包括下属企业员工）办理参保手续。
第三十二条 总部企业及其下属企业职工社会保险待遇申领的形式根据其参保地与工作地的分布灵活确定，当其参保地与工作地均在本市时，按本市的规定享受相关社会保险待遇；当其参保地在本市、工作地在市外时，依据实际情况，按照《东莞市社会保障局关于扶持总部经济发展的工作指引》执行。
第七章 人才服务
第三十三条 对符合《东莞市企业人才入户办法》的总部企业人才，其入户不受年度排序以及名额限制，优先核准入户。
第三十四条 对总部企业引进人才，按我市人才引进政策和人才迁户规定优先办理工作调动或户口迁移，其配偶和未成年子女户口可随迁，并提供相关资助。对符合办理《广东省居住证》或《东莞市特聘人才工作证》条件的总部企业人才，可以不迁户口、不转移行政关系，直接与用人单位签订聘用合同，市人力资源局优先为其办理《广东省居住证》或《东莞市特聘人才工作证》，在聘期内享受与本单位同类人员同等的工资福利、职称评聘、参加各种评比和享受奖励以及参加社会保险等待遇；家属就业，子女入托、入学，出国（境）旅游、培训和办理工商登记等享受与我市常住户口居民同等待遇。
第三十五条 市人力资源局对总部企业办理人才调动等手续时，对资料齐全的做到随到随办；总部企业在人才市场招聘人才时，优先为他们提供经市人才管理办公室审批并登记的人才市场招聘场地以及网上信息公布；总部企业大批量招用本地高校毕业生时，人才管理办公室负责协调组织相关镇街的人才服务站或中心人才市场免费为他们提供场地和网上信息发布，并协助总部企业组织招聘活动。
第三十六条 市经信局、人力资源局等部门共同负责制定总部企业高层管理人员培训计划，并将总部企业高层管理人员培训纳入政府培训计划，加强有关法律法规、外贸政策、国际惯例、国内外经济形势等知识的培训。相关培训活动由市经信局会同人力资源局统筹安排。赴国（境）内外的专业进修班、短期研修班等培训和考察交流活动以及邀请专家为总部企业进行的讲座和交流活动，由此增加的培训经费从市财政安排给组织人事部门的有关工作经费中列支。
第八章 融资服务
第三十七条 东莞市发展利用资本市场工作领导小组统筹协调各有关部门培育符合产业政策的总部企业作为上市公司后备资源。
第三十八条 市发展利用资本市场工作领导小组要加大对总部企业改制上市的指导力度，帮助拟上市总部企业妥善解决改制中遇到的问题，鼓励总部企业上市。
第三十九条 整合东莞市现有投资资源，鼓励民间资本、外资投资参股总部企业，扩大总部企业资本金规模，增加其抗风险的能力。
第四十条 市金融办扩大对风险投资企业的扶持力度，搭建总部企业和风险投资企业的信息对接平台，构建多元化的风险投资退出机制，支持风险投资企业实行灵活的产权流转和交易制度，吸引国内外风险投资机构关注和支持东莞总部企业。
第四十一条 推动东莞产权交易市场与北京、上海、广州、深圳、天津、佛山等地的产权市场合作，开展与广东、广州产权交易中心的相互代理业务，规范、发展、壮大东莞技术和企业资产等产权交易，为总部企业搭建产权交易的公开拍卖、股权托管平台。
第四十二条 引导和协助符合条件的总部企业发行企业债券和短期融资债券，拓宽企业投融资渠道，满足企业融资需求。
第四十三条 市金融办负责协调金融机构，争取更大信贷支持，力争每年对总部企业的贷款增长速度高于全市贷款平均增长速度。积极落实与金融机构的贷款授信协议，实现资金与总部企业高效对接。
第四十四条 组织有融资需求的总部企业与金融机构和担保公司进行对接，引导金融机构、担保机构实现对总部企业的更大支持。
第九章 动态跟踪
第四十五条 市经信局会同有关职能部门对经认定的总部企业进行动态跟踪，每年牵头组织有关部门对总部企业的运作情况进行评价。市财政每年安排专门经费用于开展总部企业的认定、统计以及其他后续管理工作。
第四十六条 市经信局会同市鼓励总部经济发展工作联席会议其他成员单位及时了解并掌握总部企业的需求，帮助解决实际问题；定期举办各种互动活动，加强双方的交流。政府在制定有可能对企业生产经营产生重大影响或涉及企业重大利益的经济政策时，事先广泛征询总部企业的意见和建议。
第四十七条 市工商局、税务局、统计局在各专业已有名录库中增加标识，对专业名录库中没有记录的总部企业，增加到专业名录库中，建立总部企业名录信息库，并及时做好更新维护工作，定期反馈总部企业的相关经济指标，为动态掌握总部企业的变动情况提供基础性资料。
第四十八条 市统计局根据名录库中总部企业的所属行业，对现行统计制度有常规统计的纳入到现行报表制度中，对没有常规统计的行业，与联席会议有关成员单位协商建立统计制度，经报省统计局审批备案通过后执行。市统计局定期提供总部企业的统计资料给相关部门，用于分析监测总部企业发展情况。
第四十九条 市经信局加强对总部企业和有关镇街、园区总部经济发展的调研，并根据市统计局、工商局、税务局等部门提供的主要指标数据，对总部企业的生产运营情况和全市总部经济的发展态势以及存在的问题进行全面分析，为市政府准确掌握总部经济的发展状况、完善扶持政策、明确鼓励发展方向提供参考依据。
第十章 监督管理
第五十条 总部企业申请本细则规定的优惠政策，若与我市其他优惠政策属同类型的，企业可自行选择其中一种，原则上不重复享受。
第五十一条 总部企业从认定之年起，每季度要向市统计部门依法报送企业生产经营情况。同时抄送给市经信局进行动态分析。总部企业统计报表制度由市经信局会同市统计局制定。
第五十二条 市经信局每年对已认定的总部企业进行分析评价，并将有关评价情况上报市鼓励总部经济发展工作联席会议及抄送成员单位备案。
第五十三条 经市政府认定的总部企业，由市政府颁发认定证书和牌匾。总部企业发生更名、重组等重大调整的，应在完成相关手续办理后10个工作日内向市鼓励总部经济发展工作联席会议办公室报送相关情况资料。经审核确认，报市政府批准后，重新换发认定证书。
第五十四条 对已认定的总部企业，发生非法拖欠员工工资、发生重大安全生产事故、造成严重环境污染等违反国家法律法规情节严重的，或经核实不再具备总部性质的，由市鼓励总部经济发展工作联席会议办公室，报请市政府取消其资格，停止享受相关优惠扶持政策。在获得奖励资金的当年起5年内注册地迁离我市或减少注册资金的，由市政府责令其按照一定比例退回所得奖励和补助，退回比例按不足5年限期的年份核算。以虚假资料获得财政奖励和补助的，责令其全额退回所得奖励和补助，并按银行同期贷款基准利率补交利息。触犯法律法规的，依照有关法律法规的规定依法追求相关责任人的责任。
第五十五条 总部企业用地属非经营性用地的，不得用于经营性项目，不得分割转让。总部企业在莞的土地使用权或房产发生转让行为的，总部企业必须在转让行为完成（以签订转让合同为准）之前，向市鼓励总部经济发展工作联席会议办公室报送书面说明材料，并将已获得的补贴金额全额返还给市政府。
第十一章 其他
第五十六条 本细则由市经信局负责解释。
第五十七条 本细则自2010年4月20日起实施，有效期至 2015年4月19日。试行期间，市鼓励总部经济发展工作联席会议办公室可根据实施情况报请市政府批准后作出修改调整。
