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为了加强外商投资企业场地使用费的征收管理,保证国家的财政收入,根据国务院国发(1993)75号文件等有关规定,现将有关问题通知如下:一、统一征管部门,加强财政管理。外商投资企业场地使用费属国有土地有偿使用收入,是财政收入的组成部分,这项收入的管理由同级财政部门负责。
In order to strengthen the levying and management of the fee for use of foreign-invested enterprises’ venues and ensure the state’s revenue, according to the relevant provisions of Guo Fa (1993) No. 75 of the State Council and other relevant provisions, the relevant issues are hereby notified as follows: 1. Unify the collection and administration departments and strengthen financial management. The fee for use of the foreign-invested enterprise site is a part of the revenue generated from the paid use of state-owned land. The management of this income is under the responsibility of the financial department at the same level.