Opinions of the Ministry of Finance on Issues Concerning the Collection of Site Use Fees on Foreign-Invested Enterprises

财政部关于外商投资企业场地使用费征收问题的意见

Promulgating Institution:Ministry of Finance

Document Number: Cai Qi [2008] No. 166

Promulgating Date: 08/21/2008

Effective Date: 08/21/2008

颁布机关: 财政部

文      号: 财企[2008]166 号

颁布时间: 08/21/2008

实施时间: 08/21/2008

To the Department of Finance of the Guangdong Province:

   广东省财政厅：

This is to acknowledge of Your Request for Instructions on Issues Concerning the Collection of Site Use Fees on Foreign-Invested Enterprises (Yue Cai Wai [2008] No.62). After discussion, we hereby give the following opinions:

    你厅《关于外商投资企业场地使用费征收有关问题的请示》(粤财外[2008]62号)收悉。经研究,我们意见如下:

1. In accordance with the current laws, regulations and policies on land administration, whether the foreign-invested enterprises are required to pay the site use fees shall be determined according to different circumstances as follows:

(1) Where a foreign-invested enterprise acquires the land use rights by way of transfer and has not paid the land-grant fees, it is required to pay the site use fees in accordance with the relevant provisions.

(2) Where a foreign-invested enterprise acquires the land use rights by way of grant and has paid the land-grant fees, it is not required to pay the site use fees.

(3) Where a foreign-invested enterprise acquires the land use rights by way of leasing, it is not required to pay the site use fees provided that the site development fees and land use fees have been taken into consideration in the rent calculation; if site development fees or land use fees have not been considered in the rent calculation, the lessee, i.e. the foreign-invested enterprise shall pay the site use fees.

(4) In Sino-foreign equity or cooperative joint venture, where the Chinese party to a foreign-invested enterprise makes capital contribution or provides cooperative conditions in the form of land use right, the site use fees shall be paid by the Chinese investor according to the aforesaid circumstances. 

       一、根据我国现行土地管理法律法规和政策,外商投资企业是否缴纳场地使用费,应当区别以下情况而定:

    (一)以划拨方式取得土地使用权的,外商投资企业由于没有支付土地出让金,应当按规定缴纳场地使用费。

    (二)以出让方式取得土地使用权的,外商投资企业由于已支付了土地出让金,不再缴纳场地使用费。

    (三)以租赁方式取得土地使用权的,如租金计算时已考虑场地开发和土地使用费因素,则不需缴纳场地使用费;如租金中未予考虑场地开发和土地使用费因素,则由承租人即外商投资企业缴纳场地使用费。

    (四)在中外合资合作经营中,外商投资企业的中方以土地使用权作价出资或提供合作条件的,应当由中方投资者区别以上情况缴纳场地使用费。

2. The site use fees or land-grant fees paid by the foreign-invested enterprises shall be deemed as the cost of obtaining land resources for the purpose of financial settlement and the urban and rural land use taxes shall be collected according to the law.

21 August 2008

       二、外商投资企业缴纳的场地使用费或支付的土地出让金，都作为土地资源的取得成本进行财务处理，同时应当依法缴纳城镇土地使用税。

    二○○八年八月二十一日