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为了完善全民所有制小型商业企业租赁经营责任制,维护国有资产所有者和租赁经营者的合法权益,提高国有资产经营使用效益,根据国务院有关文件,现对小型商业企业租赁经营有关国有资产产权管理问题规定如下: 一、按照第二步利改税原则确定的全民所有制小型零售商业企业和饮食、服务、修理行业的企业实行租赁经营的,其所有制性质不变,国有资产产权隶属关系不变。二、国有资产产权属于国有资产管理部门,委托商业主管部门行使出租权。在目前尚未成立国有资产管理部门的地方,暂由财政部门代为行使国有资产管理部门的职权。
In order to improve the leasing operation responsibility system for small business enterprises owned by the whole people, safeguard the legitimate rights and interests of owners and leasing operators of state-owned assets and improve the operating efficiency of state-owned assets, according to relevant documents of the State Council, the management of property rights of state- The provisions are as follows: 1. In accordance with the principle of profit-making in the second step, the small-scale retail commercial enterprises under the ownership by the whole people and the enterprises in the catering, service and repair industries shall have their ownership unchanged and the ownership of the state-owned assets shall remain unchanged. Second, the property rights of state-owned assets belong to the state-owned assets management department, commissioned by the commercial department to exercise the right to lease. Where the State-owned Assets Management Department has not yet been established, the functions of the State-owned Assets Supervision and Administration Department shall be temporarily exercised on behalf of the finance department.