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The General Office of the Ministry of Finance
Circular of the General Office of the Ministry of Finance Concerning Further Enhancing the Management of Collection of the Site Use
Fees of Enterprises with Foreign Investment
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 specially 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 treasuries in time and in full amount.
2.
The site use fees of foreign enterprise are incomes of the compensated use of state-owned land and are an important composition of
the state budget, and the local governments have no right to reduce and remit them. The local governments that have already reduced
and remitted 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 treasury
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 Ministry before the end of September of 2001. This Ministry will make a special inspection 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
strictly 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 affiliated to 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 foreign investors, 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 costs 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.
Attachment:
1.Survey of the collection of site use fees of enterprises with foreign investment at the central level (omitted)
2. Survey of the collection of site use fees of central, local Sino-foreign equity joint ventures, Sino-foreign cooperative ventures
(omitted)
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