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各省、自治区、直辖市、计划单列市财政厅(局):为进一步加强外商投资企业场地使用费的征收管理,现将有关问题通知如下:一、外商投资企业场地使用费专项用于外商投资企业用地的补偿、拆迁、安置和建设厂外公共设施及相应的土地开发等。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。二、外商投资企业场地使用费是属国有土地有偿使用收入,国家财政预算的重要组成部分,地方无权减免。对已经减免的,应予纠正。
(Bureau) of the Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: In order to further strengthen the collection and management of the royalties of foreign-invested enterprises, the relevant issues are hereby notified as follows: I. The fee for the use of venues for foreign-invested enterprises is earmarked for the use of land for foreign-invested enterprises Compensation, demolition, resettlement and construction of public facilities outside the plant and the corresponding land development. The financial departments at all levels should strengthen the collection and administration of royalties for foreign-invested enterprises and ensure the timely and adequate collection of financial revenue. 2. The fee for use of the venues of foreign-invested enterprises is an important part of the state’s budget for the use of state-owned land as compensation for the use of revenues. Local governments have no right to reduce or exempt them. For those who have already been given relief, they should be corrected.