Notice of the Ministry of Finance and the National Development and Reform Commission on the Exemption of Small and Micro-sized Enterprises from Partial Administrative and Institutional Fees

财政部、国家发展和改革委员会关于免征小型微型企业部分行政事业性收费的通知

Promulgating Institution: Ministry of Finance; National Development and Reform Commission

Document Number:Cai Zong [2011] No.104

Promulgating Date: 11/14/2011

Effective Date: 01/01/2012

颁布机关: 财政部; 国家发展和改革委员会

文      号: 财综[2011]104号

颁布时间: 11/14/2011

实施时间: 01/01/2012

Text

正文

To the Ministry of Industry and Information Technology, the State Administration for Industry and Commerce, the State Administration of Taxation, the General Administration of Customs, the Ministry of Commerce, the General Administration of Quality Supervision, Inspection and Quarantine, the China Council for the Promotion of International Trade, the Ministry of Land and Resources, the General Administration of Press and Publication, the Ministry of Agriculture, the State Forestry Administration, the National Tourism Administration and the State Administration for Religious Affairs, the financial departments (bureaus), the development and reform commissions and the pricing bureaus of all provinces, autonomous regions and municipalities directly under the Central Government, and the Financial Bureau and the Development and Reform Commission of Xinjiang Production and Construction Corps: 

In order to deduce the burden on small and micro-sized enterprises and promote their healthy development, we have decided to temporarily exempt part of the administrative and institutional fees on these enterprises.

Relevant issues are hereby notified as follows:

    工业和信息化部、国家工商行政管理总局、国家税务总局、海关总署、商务部、国家质量监督检验检疫总局、中国贸促会、国土资源部、国家新闻出版总署、农业部、国家林业局、国家旅游局、国家宗教事务局,各省、自治区、直辖市财政厅(局)、发展改革委、物价局,新疆生产建设兵团财务局、发展改革委:

    为切实减轻小型微型企业负担,促进小型微型企业健康发展,现决定对小型微型企业暂免征收部分行政事业性收费。现将有关事项通知如下:

1 Relevant administrative and institutional fees concerning management, registration, certificates and licenses, etc., shall be exempted on small and micro-sized enterprises which are defined in accordance with the Notice of the Ministry of Industry and Information Technology, the National Bureau of Statistics, the National Development and Reform Commission and the Ministry of Finance on Printing and Distributing the Regulations on Standards for Sizing of Small and Medium-sized Enterprises (Gong Xin Bu Lian Qi Ye [2011] No. 300).

       一、对依照工业和信息化部、国家统计局、国家发展改革委、财政部《关于印发中小企业划型标准规定的通知》(工信部联企业[2011]300号)认定的小型和微型企业,免征管理类、登记类和证照类等有关行政事业性收费。

2 The above-mentioned administrative and institutional fees to be exempted shall include:

(a) Enterprise registration fees charged by the administrative departments for industry and commerce; 

(b) The cost of the tax invoice charged by the tax departments;

(c) The handling fee for customs supervision charged by the customs departments;

(d) The shipment certification fee, handmade article certification fee and fee for the certificate of origin of textiles charged by the departments of commerce;

(e) The fee for issuing the common certificate of origin, cost of the common certificate of origin and cost of the organization code certificate charged by the departments of quality supervision, inspection and quarantine;

(f) The fee for the certificate of origin of goods and fee for ATA Carnet charged by the China Council for the Promotion of International Trade;

(g) The land registration fee charged by the departments of land and resources;

(h) The copyright registration fee of computer software charged by the departments of press and publication;

(i) The farm machinery supervising fee (including cost for certificate, fee for technical inspection of safety, fee for driving test, etc.), fee for the examination and approval of new veterinary drugs, fee for the examination and approval of the License for Import of Veterinary Drugs and fee for the registration of the varieties of veterinary drugs already in production charged by the departments of agriculture;

(j) The cost of forest right certificate charged by the departments of forestry;

(k) The cost of star level plate (including the star level certificate), cost of the A-class scenic spot plate (including the certificate) and cost of plate of the agricultural and industrial tourism demonstration site charged by the departments of tourism;

(l) The halal certificate fee charged by the China Islamic Association; and

(m) The administrative and institutional fees concerning management, registration, and certificates and licenses, set up under the approval of the people's governments and the competent financial and pricing departments of all provinces, autonomous regions and municipalities directly under the Central Government according to their administration authorities.

       二、上述免征的行政事业性收费项目包括:

    (一)工商行政管理部门收取的企业注册登记费。

    (二)税务部门收取的税务发票工本费。

    (三)海关部门收取的海关监管手续费。

    (四)商务部门收取的装船证费、手工制品证书费、纺织品原产地证明书费。

    (五)质检部门收取的签发一般原产地证书费、一般原产地证工本费和组织机构代码证书工本费。

    (六)贸促会收取的货物原产地证明书费、ATA单证册收费。

    (七)国土资源部门收取的土地登记费。

    (八)新闻出版部门收取的计算机软件著作权登记费。

    (九)农业部门收取的农机监理费(含牌证工本费、安全技术检验费、驾驶许可考试费等)、新兽药审批费、《进口兽药许可证》审批费和已生产兽药品种注册登记费。

    (十)林业部门收取的林权证工本费。

    (十一)旅游部门收取的星级标牌(含星级证书)工本费、A级旅游景区标牌(含证书)工本费、工农业旅游示范点标牌(含证书)工本费。

    (十二)中国伊斯兰教协会收取的清真食品认证费。

    (十三)各省、自治区、直辖市人民政府及其财政、价格主管部门按照管理权限批准设立的管理类、登记类和证照类行政事业性收费。

3 After the exemption of the aforesaid administrative and institutional fees, the department of finance at the same level shall make overall arrangements on the budget of relevant departments to ensure their normal performance of duties.

       三、免征上述行政事业性收费后,同级财政部门应统筹安排相关部门的经费预算,保证其正常履行职责。

4 Relevant departments under the State Council shall urge the charging entities within their jurisdiction to diligently implement the provisions of this Notice and strengthen the administration of registration and record-filing of small and micro-sized enterprises that are entitled to the preferential charging policies, ensuring that all the eligible small and micro-sized enterprises can enjoy the preferential charging policies.

       四、国务院有关部门要督促本系统内相关收费单位认真落实本通知的规定,加强对小型微型企业享受收费优惠政策的登记备案管理,确保符合条件的小型微型企业享受收费优惠政策。

5 The competent financial and pricing departments of all provinces, autonomous regions and municipalities directly under the Central Government shall, through various news media, announce to the public all the administrative and institutional fees on small and micro-sized enterprises that are exempted, making the small and micro-sized enterprises fully understand and enjoy the preferential charging policies. 

At the same time, supervision and inspection shall be enhanced. Punishments shall be imposed on the departments and individuals that fail to implement the policies concerning the exemption of administrative and institutional fees set forth by this Notice as required, and the responsible persons shall be investigated for administrative liabilities.

       五、各省、自治区、直辖市财政、价格主管部门要通过多种新闻媒体,向社会公布对小型微型企业免征的各项行政事业性收费,使小型微型企业充分了解和享受收费优惠政策。同时,要加强监督检查,对不按规定落实本通知免征行政事业性收费政策的部门和单位,要按规定给予处罚,并追究责任人员的行政责任。

6 This Notice shall be effective from January 1, 2012 to December 31, 2014.

Ministry of Finance, National Development and Reform Commission

November 14, 201

       六、本通知自2012年1月1日起执行，有效期至2014年12月31日。

    财政部国家发展改革委

    二○一一年十一月十四日