财办企[2001]211号
颁布日期：20010409 推行日期：20010409 颁布单位：财政部办公厅
CaiBanQi [2001] No.211
April 9, 2001
With a view to further enhancing the management of collection of the site use fees of enterprises with foreign investment, relevant issues are hereby notified as follows:
1. The site use fees of enterprises with foreign investment are specially1 used for the compensation, pull-down, allocation, construction of public establishments outside the factories and corresponding land development of the land use of enterprises with foreign investment. Financial departments at all levels shall strengthen the management of collection of the site use fees of enterprises with foreign investment, and ensure that the financial revenue be brought into the treasuries2 in time and in full amount.
2. The site use fees of foreign enterprise are incomes of the compensated3 use of state-owned land and are an important composition of the state budget, and the local governments have no right to reduce and remit4 them. The local governments that have already reduced and remitted5 the site use fees shall be corrected.
3. The financial departments shall urge the payment of site use fees that haven't been handed in. The financial departments shall punish the enterprises with foreign investment that are behind in payment of the site use fees according to relevant laws and regulations, and shall apply to the people's courts for enforcement with regard to enterprises that still don't pay the fees after punishment.
4. The financial departments of all localities shall make general check-ups of the site use fees of enterprises with foreign investment that haven't been handed in, and shall check and bring all the site use fees that were behind in payment of previous years into the treasuries before the end of September of 2001, and shall hand in part of the fees that should be handed in to the State treasury6 in time, and shall submit the surveys of the collection of site use fees of enterprises with foreign investment to the Department of Enterprises of this Ministry7 before the end of September of 2001. This Ministry will make a special inspection8 over the payment of site use fees that were not handed in.
5. The financial departments of all localities shall bring the site use fees of enterprises with foreign investment into the treasuries strictly9 according to the levels of budget management, and shall avoid mixing up the treasuries of different levels. The site use fees handed in by enterprises affiliated10 to central departments, and by Sino-foreign equity11 joint12 ventures, Sino-foreign cooperative ventures, which are jointly13 operated by enterprises directly under the central management and foreign investors14, are incomes of the central budget, and shall be handed in to the State Treasury. The site use fees handed in by enterprises affiliated to the central departments and by Sino-foreign equity joint ventures, Sino-foreign cooperative ventures, which are jointly operated by enterprises directly under the central management and local enterprises, shall be firstly handed in on-site to the State Treasury. The localities shall share part of the fees, and may get it back from the central finance according to the proportion of investment through year-end settlements.
6. The financial departments at all levels shall adopt delegated collection of the site use fees of enterprises with foreign investment at the central level. With regard to the cosplayts of the delegated collection, the collecting departments shall draw 5% of the incomes that are brought into the treasuries as the handling charges of delegated collection to supply the operating spending.
Attachment15:
1.Survey of the collection of site use fees of enterprises with foreign investment at the central level
2. Survey of the collection of site use fees of central, local Sino-foreign equity joint ventures, Sino-foreign cooperative ventures
