China: 财金〔2019〕10号文条件下如何合规实施"政府付费"类PPP项目

Last Updated: 29 May 2019
Article by DeHeng Law Offices
Most Read Contributor in China, July 2019

摘要

2019年3月7日,财政部发布,财政部发布《财政部关于推进政府和社会资本合作规范发展的实施意见》(财金〔2019〕10号,以下简称"10号文"),对规范实施各类PPP项目提出了总要求,尤其是对"政府付费"类PPP项目的实施条件提出了新要求。本文根据10号文对"政府付费"项目的新规定,结合实践感悟论述下本人对10号文的浅见,供业界人士批判讨论。

一、"政府付费"类PPP项目应符合国家对PPP项目实施的总体要求和一般条件

(一)"政府付费"类PPP项目实施应符合的总体要求

10号文明确提出推进PPP项目的总体要求,指导各地在推进PPP项目实施时不得超出自身财力、固化政府支出责任、泛化模式运用范围,各级财政部门要遵循"规范运行、严格监管、公开透明、诚信履约"的原则,扎实推进项目规范发展。

(二)"政府付费"类PPP项目应符合规范推进PPP项目实施的一般条件

10号文在财政部发布的政策文件基础上,总结了各类PPP项目应遵循的一般条件条件,要求各类PPP项目实施应满足第二条第(一)款要求的条件:"1.属于公共服务领域的公益性项目,合作期限原则上在10年以上,按规定履行物有所值评价、财政承受能力论证程序;2.社会资本负责项目投资、建设、运营并承担相应风险,政府承担政策、法律等风险;3.建立完全与项目产出绩效相挂钩的付费机制,不得通过降低考核标准等方式,提前锁定、固化政府支出责任;4.项目资本金符合国家规定比例,项目公司股东以自有资金按时足额缴纳资本金;5.政府方签约主体应为县级及县级以上人民政府或其授权的机关或事业单位;6.按规定纳入全国PPP综合信息平台项目库,及时充分披露项目信息,主动接受社会监督。"那么"政府付费"类PPP项目首先必须满足以上6个条件,这些条件在财政部既往发布的政策文件均有规定,不再赘述。

二、"政府付费"类PPP项目应满足的特殊条件

10号文对审慎实施"政府付费"类PPP项目又作出了特殊要求,具体如下:

(一)按照"实质重于形式"的标准指出了"政府付费"类项目的范围

财金〔2014〕113号文的附2名词解释规定:"政府付费(Government Payment),是指政府直接付费购买公共产品和服务,主要包括可用性付费(Availability Payment)、使用量付费(Usage Payment)和绩效付费(Performance Payment)。政府付费的依据主要是设施可用性、产品和服务使用量和质量等要素。""政府付费"类PPP项目指的是在项目的运营期没有任何"使用者付费"收入的项目,社会资本对这类项目的投资收益全部靠政府列入财政预算支出付费的项目。若这类项目多,政府在一定期限内的的刚性支出责任就大。

但因为污水、垃圾处理项目以及部分地区政策规定的城市路边停车场等项目,实质上项目本身有收入来源,仅因政府规定采用了"收支两条线"管理方式,在项目实施方案制作时,采用了"政府付费"的表达。10号文明确将这类项目除外,回归推行PPP项目的初心,鼓励推行有现金流的项目采用PPP模式实施。

(二)明确了"政府付费"类项目第二道政策红线,即财政支出责任占比不超过5%

10号文第二条第(二)款规定:"财政支出责任占比超过5%的地区,不得新上政府付费项目。"首先这里所谓"新上项目"笔者认为指的是在2019年3月7日(即10号文发布日)以后申请入库的项目;这里的"财政支出责任占比超过5%的地区",是指新项目在被识别通过后准备申请入库前,当地所有PPP项目的财政支出责任累计占比已经超过了5%(虽然未超10%的政策红线)。即已实施PPP项目且财政支出责任超过5%(>5%)的地区,不能再上纯粹"政府付费"类PPP项目,这是第二道政策红线,各地政府也不应再触碰,社会资本不应在这类地区投资纯"政府付费"类PPP项目。但尚未实施PPP项目或虽已实施但财政支出责任尚未超过5%(≤5%)的地区,还可以在财政支出责任不超过10%(≤10%)的范围内新上纯政府付费PPP项目。

其次,地方政府的财力是变动的,且任何PPP项目都是有生命周期的。对于财政支出责任已经超过5%的地区,需要在全部已上马PPP项目的全生命周期内动态考察政府的支出责任。比如五年前有些项目实施周期较短,再过五年就到期了,自然就会为新项目留出财政支出份额。再比如地方政府根据自身财力在维护社会资本权益的条件下,与社会资本协商提前收回运营权的项目,也为该地区其他项目留出财政支出责任比例份额。当然,这倒不是鼓励政府违约,而是在经过多年的PPP项目实践之后,地方政府与社会资本双方势必对项目采用PPP模式实施有更新的认识或其他考量。所以政府支出责任比例的变动,也是判断未来能否新上纯政府付费类PPP项目的条件。

(三)社会资本的采购方式必须为竞争性方式

根据财库财库〔2014〕215号文第四条规定,PPP项目采购方式包括公开招标、邀请招标、竞争性谈判、竞争性磋商和单一来源采购。但10号文第二条第(二)款进一步的规定"政府付费"类PPP项目必须采用"采用公开招标、邀请招标、竞争性磋商、竞争性谈判等竞争性方式选择社会资本方",即排除了单一来源方式,以确保"政府付费"类项目获得充分竞争,以获得综合最优的方案。

(四)对"政府付费"项目应实施全生命周期内的跟踪审计

10号文第二条第(二)款同时规定:"严格控制项目投资、建设、运营成本,加强跟踪审计。"笔者认为为了体现审慎实施"政府付费"类PPP项目的目的,10号文要求各级政府对这类项目的投资审批控制、建设投资控制和项目运营期的运营成本实施全生命周期的审计控制,以确保政府的财政支出合理。

(五)错误"搭便车"上"政府付费"类PPP项目不予入库

10号文第二条第(二)款最后强调:"对于规避上述限制条件,将新上政府付费项目打捆、包装为少量使用者付费项目,项目内容无实质关联、使用者付费比例低于10%的,不予入库。"实践中,存在将"政府付费"类项目与少量"使用者付费"项目打包或者杜撰项目中的"使用者付费"成分实施项目的情况。为了堵住"搭便车"瞒天过海上"政府付费"项目的口子,10号文专门为项目打包实施设计了两个前提条件,即子项目间有实质性关联且使用者付费比例不低于10%。

笔者认为所谓项目之间的"实质性关联关系"指的是项目的建设管理、使用功能、产出效果的关联度及上下游产业之间的关联性,这似乎需要经济技术专家进行详细解释。实践中如城市综合管廊与市政道路、污水处理厂与市政管网等具有明显的关联性,一直属于可打包实施的项目。

同时,"使用者付费"比例占运营期年度总收入的比例不低于10%是指项目包中的"使用者付费"子项目在运营期每年带来的收入不低于整个项目包年度收入的10%,使得"使用者付费"部分变得真正有意义。

三、政府因实施"政府付费"类PPP项目的刚性支出不是隐性债

10号文第四条第(四)款明确规定:"符合条件的PPP项目形成的政府支出事项,以公众享受符合约定条件的公共服务为支付依据,是政府为公众享受公共服务提供运营补贴形成的经常性支出。"即政府对纯粹"政府付费"类PPP项目建设期的股权投资、运营期付费支出不是政府债务。

结语 

PPP项目经过五年多的发展,随着10号文的一声惊雷,终于迈上了规范实施的轨道。尤其是10号文对"政府付费"项目的特殊要求,似乎预示着PPP的实施应回归到财金〔2014〕76号的初衷,社会资本通过"使用者付费"及必要的"政府付费"获得合理投资回报,政府部门负责基础设施及公共服务价格和质量监管,以保证公共利益最大化。

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