Notice of the Ministry of Finance on Permitting Local Governments No Longer to Turn over Any Revenues from Site Use Fees Imposed on Central Foreign-Invested Enterprises

财政部关于地方不再上缴中央级外商投资企业场地使用费收入的通知

Promulgating Institution: Ministry of Finance

Document Number:Cai Qi [2008] No. 293

Promulgating Date: 11/11/2008

Effective Date: 01/01/2009

颁布机关: 财政部

文      号: 财企[2008]293号

颁布时间: 11/11/2008

实施时间: 01/01/2009

To the finance departments (bureaus) of all the provinces, autonomous regions, municipalities directly under the Central Government and specially designated cities in the State plan:

Site use fees on foreign-invested enterprises in which the central treasury collects as the subsidy fund for foreign investment environment construction, are specially used for the compensation, resettlement and relocation of a land to be used by a foreign-invested enterprise and for the construction of public facilities relating to the improvement on foreign investment environment. According to relevant provisions of the Ministry of Finance on checking of the budge of local special funds, the central treasury will no longer collect the site use fees on central foreign-invested enterprises, and a notice on relevant issues is hereby issued as follows:

    各省、自治区、直辖市、计划单列市财政厅(局):

    中央财政集中的外商投资企业场地使用费收入作为外商投资环境建设补助资金,专项用于外商投资企业用地的补偿、安置、拆迁以及为改善外商投资环境相关的公共设施建设支出。根据财政部地方专款预算清理的相关规定,中央财政不再集中中央级外商投资企业场地使用费收入,现将有关问题通知如下:

I. Revenues from site use fees on central foreign-invested enterprises shall mean site use fees paid by Sino-foreign equity/cooperative joint venture enterprises that are jointly established by the foreign investors and the enterprises that are under the control of the central government departments or are administered by the Central Government, or the corresponding portion that shall be collected by the central treasury in the site use fees paid by Sino-foreign equity/cooperative joint venture enterprises to which the local enterprises and the enterprises that are under the central government departments or are administered by the Central Government are parties.

       一、中央级外商投资企业场地使用费收入是指中央部门所属企业及中央管理企业与外商合营举办的中外合资、合作经营企业缴纳的场地使用费,中央部门所属企业及中央管理企业与地方企业共同举办的中外合资、合作经营企业缴纳的场地使用费分成部分。

II. With regard to the site use fees paid by Sino-foreign equity/cooperative joint venture enterprises that are jointly established by the foreign investors and the enterprises that are under the control of central government departments or are administered by the Central Governments, or the corresponding portion that shall be collected by the central treasury in the site use fees paid by Sino-foreign equity/cooperative joint venture enterprises to which the local enterprises and the enterprises that are under the central departments or are administered by the Central Government are parties, since 2009, such fees will no longer be collected by the central treasury, and will be collected and arranged for use by the local finance departments according to law. The central treasury will no longer grant any subsidy for foreign investment environment construction.

       二、自2009年起,中央部门所属企业及中央管理企业与外商合营举办的中外合资、合作经营企业缴纳的场地使用费,中央部门所属企业及中央管理企业与地方企业共同举办的中外合资、合作经营企业缴纳的场地使用费分成部分,中央财政不再集中,由地方财政部门依法收取、安排使用,中央财政不再安排外商投资环境建设补助资金。

III. With regard to the issue whether a foreign-invested enterprise is required to pay the site use fees, the relevant provisions of the Opinions of the Ministry of Finance on Issues Concerning the Collection of Site Use Fees on Foreign-Invested Enterprises (Cai Qi [2008] No. 166) shall apply. If such fees are required to be paid, the local finance departments at all levels shall strengthen the administration of collection of the site use fees on foreign-invested enterprises, and ensure the turning over of the public finance-revenues to the Treasury in a timely manner and in full amount.

This Notice shall become effective as of January 1, 2009, and the Notice of the General Office of the Ministry of Finance on Further Improving the Work of Administering the Collection of Site Use Fees on Foreign-Invested Enterprises (Cai Ban Qi [2001] No. 211), the Notice of the Ministry of Finance on Printing and Circulating the "Measures for the Administration of Fund for Foreign Investment Environment Construction" (Cai Qi [2002] No. 174) and the Notice of the Ministry of Finance on Revising the "Measures for the Administration of Fund for Foreign Investment Environment Construction" (Cai Qi [2003] No. 263) shall be repealed simultaneously.

Ministry of Finance

November 11, 2008

       三、外商投资企业是否缴纳场地使用费，应依据《财政部关于外商投资企业场地使用费征收问题的意见》（财企[2008]166号）的相关规定执行。应缴纳场地使用费的，地方各级财政部门应加强外商投资企业场地使用费征收管理，确保财政收入的及时、足额入库。

    本通知自2009年1月1日起施行，《财政部办公厅关于进一步做好外商投资企业场地使用费征收管理工作的通知》（财办企[2001]211号）、《财政部关于印发〈外商投资环境建设补助资金管理办法〉的通知》（财企[2002]174号）及《财政部关于修订〈外商投资环境建设补助资金管理办法〉的通知》（财企[2003]263号）同时废止。

    财政部

    二○○八年十一月十一日