深化改革  赋权活能

昌乐县农村集体资产股权有偿退出试点

成效显著

农村集体资产股权有偿退出权（以下简称“有偿退出权”）是积极发展农民股份合作赋予农民对集体资产股份权能改革（以下简称“权能改革”）赋予农民的六项权能之一，落实有偿退出权是对权能改革的完善和深化，有利于进一步激活集体资产，提高农民积极性。为充分保障村民权属的完整性，在权能改革过程中，昌乐县制定了《昌乐县农村集体资产股份有偿退出实施办法（试行）》，明确了有偿退出权的种类、方式、程序等，但《实施办法（试行）》一直“沉于纸面”，并无实践操作。随着权能改革的持续深化，该县通过日常工作、走访调查和村集体、群众反映等渠道了解到，部分群众有退出的意愿或达到必须退出的条件，亟待就实践操作有关事项作进一步明确。2019年6月被省农业农村厅确定为全省农村集体资产股权有偿退出试点（全省共5个）后，该县迅速细化、优化股权有偿退出制度设计，并付诸实施，通过1年实践，蹚出了一条符合昌乐实际并可复制、可推广的有偿退出路径，取得一定成效。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               

一、强化组织保障，夯实试点基础。

构建起分级分层的组织体系，县级依托县集体资产股份权能改革工作领导小组，成立县农村集体资产股权有偿退出试点工作办公室，负责研究制定改革试点方案和具体措施，统筹推进全县试点工作；镇级选取2个试点镇街，相应成立试点领导小组，负责本辖区有偿退出试点工作；村级均明确专人负责试点工作，细化任务、明确目标，特别是在改革试点村，选派了有责任、威信高、政策熟的人员参与试点的组织实施，形成了上下联动的工作机制。组织赴改革先进的京沪浙以及省内部分县市区等实地考察学习股权有偿退出方面的好经验、好做法，同时深入部分镇（街、区）、村进行实地调研，充分了解村级实际情况和村民意愿，为有偿退出工作开展打下坚实基础。

二、建立“一套制度”，确保有章可循。

抽调县、镇两级业务骨干成立专班，反复讨论研究，积极对接省、市有关部门，形成《昌乐县农村集体资产股权有偿退出试点方案》（征求意见稿），经过县委常委会会议研究通过后，上报省、市农业农村部门。根据方案要求，结合实际制定了《昌乐县农村集体资产股份有偿退出实施办法》，在《方案》和《办法》中均对股权有偿退出的范围、条件和程序进行了明确规定，确保有偿退出每个步骤都有章可循，真正实现只要老百姓有退出意愿就可以实现股权退出，为股权有偿退出工作顺利开展提供了制度支撑和理论依据。

三、明确“两种方式”，严把关键环节。

为稳妥推进有偿退出工作，经过反复调研与探讨，确定股权有偿退出采取集体赎回和内部转让两种方式，并详细规定了相关条件和程序。

（一）集体赎回的程序。1、退股人向理事会提出书面申请，书面申请须全体共有人签字盖章确认。2、理事会对申请材料初审，提请党支部研究后，由党支部、理事会、监事会联议，通过后报镇（街、区）审核，审核通过后，村集体经济组织召开党员和成员代表会议进行集体表决，并对决定进行公示。3、公示无异议后，退股人与所在集体经济组织签订《退股协议》，办理股份变更登记手续并备案。

（二）内部转让的程序。1、申请。转让人向理事会提出书面申请；申请书中应列明受让方、转让原因、转让份额、转让金额等信息，须全体共有人签字盖章确认。2、审核。理事会对转让申请进行审核，作出同意转让或不同意转让的决定并进行公示。3、签定协议。理事会审核通过并报镇（街、区）农村经济管理主管部门核准后，转让双方签订《股份转让协议》，《股份转让协议》应包括转让双方户主姓名、家庭共有人姓名、转让份额、转让金额、支付方式、支付时间和双方商定的其他事项。4、公证。确有需要的，转让双方当事人携带相关资料到公证处办理公证手续。5、变更登记。转让双方当事人到所在集体经济组织办理股份变更登记手续并备案。

在确定有偿退出程序的基础上，股份由集体赎回的，集体经济组织应当根据自身的经营和财务状况，谨慎合理确定是否赎回以及赎回的额度和价格。现阶段农村集体资产股份有偿退出不得突破本集体经济组织的范围，个人持有股份总额不得超过本集体经济组织总股份的1%，且股份数不超过7股。同一年度内退出的股份数量不得超过股份总数的5%。

四、探索“三种模式”，确保有效退出。

在进行农村集体产权制度改革时，该县大部分村采用了可量化资产模式，即通过先行配股把收益分配权赋予成员，待集体经济发展壮大后成员获得收益，该股权代表的是成员占有的集体资产的收益分配权，并不是该部分集体资产的所有权。因此股权的有偿退出有赖于收益分配权的实现，退出的是权利，并非资产。在实践中总结了三种可行的股权退出模式。

（一）有分红收益股权的退出。有分红收益村的股权因为股权价值较高，能够实现分红，是可以实现有偿退出的，其股权的退出，由交易双方根据每年的分红收益和整个村集体经济的发展情况进行确定，一般以未来一定年份的预期分红收益作为股权交易的金额。目前有分红收益的村占全县所有自然村总数的比例非常低，这一部分能够实现有偿退出的村数量也较少，该县选取若干村进行试点，宝都街道北关村和东西王村即是以未来10年和20年的分红收益作为退出金额确定的。有分红收益股权的退出一般采取的都是有偿转让的方式进行。

（二）无分红收益股权的退出。无分红收益村的股权，因为没有分红收益，在未来预期依旧没有分红收益的情况下，股权的退出只能进行采取无偿的方式。由于该县开展改革试点较早，最初在市场监管部门登记注册，在登记注册时有一部分村民是在校大学生，在改革时他们享有成员身份和股权，但在参加工作时如果其进入行政事业单位或者银行系统，单位会要求退出成员身份，而市场监管部门要求一个成员必须对应一份股权，所以其只能办理股权退出。这种退出股权大部分是无分红收益的股权，该县此次试点中的退出大部分是这种情况，根据统计该县没有分红收益股权的退出共涉及5个镇（街、区）、52个村、316人，占全县股权退出的99%。无分红收益股权的退出一般采取的都是无偿转让的方式进行。

（三）整户注销股权的退出。前述两种情况是单个成员退出股权的情况，实践中还有整户注销股权的情况。一般情况下，整户退出是有偿退出的常见情况，但是该县目前没有整户主动退出的情况，仅有股权因死亡原因整户注销的情况。宝城街道一位孤寡老人为四图村经济股份合作社集体经济组织成员，于2017年2月份意外病故，没有任何近亲属和继承人，没有遗嘱，该老人在世期间一直由村集体照顾，老人去世后，2018年、2019年股权享受的分红结余一直存于村委账户，由集体管理。在进行有偿退出试点时，经村集体经济股份合作社理事会、监事会和成员代表大会讨论，报请宝城街办批准，最后决定由村集体经济组织收回该老人股权，其分红收益作为公积公益金存入村集体资金账户。实际操作中采取的是集体赎回的方式。

五、股权赋权活能，取得综合成效

通过开展试点，昌乐县明确了退出的条件、程序和方式，形成了股权有偿退出的制度体系，打通了股权退出的通道，先后有7个镇（街、区）、55个村、318人次稳妥有序退出股权，真正实现村民有退出意愿就能退出即股权“能出能进”，有效激活了股权的资产属性，有效保障了有偿退出权的实现，既保持了集体经济组织股权的整体稳定，又确保了集体经济组织成员自身权益的最大化。