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| Interim Provisions of Hangzhou Municipality on the Collection of Land Use Fees from Foreign-Funded Enterprises | | 杭州市外商投资企业土地使用费征管暂行规定 |
(Issued in Order No. 7 of the Hangzhou Municipal People's Government on October 31, 1990; amended for the first time according to the Decision of the Hangzhou Municipal People's Government on Amending Some Provisions of the Complaints of Foreign-Funded Enterprises in Hangzhou Municipality and the Handling Measures and Other 31 Rules of the Municipal Government (Order No. 262 of the Hangzhou Municipal People's Government) on February 1, 2011; and amended for the second time according to the Decision of the Hangzhou Municipal People's Government on Amending Some Provisions of the Interim Provisions of the Hangzhou Municipality on the Collection of Land Use Fees from Foreign-Funded Enterprises and Other 22 Rules of the Municipal Government (Order No. 270 of the Hangzhou Municipal People's Government) on May 18, 2012) | |
（1990年10月31日杭州市人民政府令第7号发布，根据2011年2月1日杭州市人民政府令第262号《杭州市人民政府关于修改〈杭州市外商投资企业投诉及处理办法〉等32件市政府规章部分条款的决定》第一次修改，根据2012年5月18日杭州市人民政府令第270号《杭州市人民政府关于修改〈杭州市外商投资企业土地使用费征管暂行规定〉等23件市政府规章部分条款的决定》第二次修改） |
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| Article 1 For purposes of strengthening the administration of land use by foreign-funded enterprises and effectively performing the collection of land use fees, these Provisions are hereby formulated according to the Law of the People's Republic of China on Joint Ventures Using Chinese and Foreign Investment, the Provisions of the State Council on the Encouragement of Foreign Investment, and the relevant laws and regulations, and in consideration of the practical conditions of Hangzhou Municipality. | | 第一条 为加强外商投资企业用地管理，做好土地使用费征管工作，根据《中华人民共和国中外合资经营企业法》、《国务院关于鼓励外商投资的规定》和有关法律、法规，结合我市实际情况，特制定本规定。 |
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| Article 2 These Provisions shall apply to the Sino-foreign joint ventures, Sino-foreign cooperative enterprises, or wholly foreign-funded enterprises that use lands in the districts of Hangzhou Municipality (hereinafter referred to as the “foreign-funded enterprises”). These Provisions may not apply to the foreign-funded enterprises that acquire the land use rights by means of paid assignment and transfer of such land use rights. | | 第二条 本规定适用于使用杭州市区土地的中外合资经营企业、中外合作经营企业和外商独资企业（以下统称外商投资企业）。通过土地使用权有偿出让和转让方式获得土地使用权的外商投资企业，不适用本规定。 |
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| Article 3 The term “land use fees” as mentioned in these Provisions refers to the land use expenses in the nature of using land resources, excluding the site development fees. | | 第三条 本规定所称土地使用费是指使用土地资源性质的费用，不包括场地开发费。 |
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Article 4 The Hangzhou Bureau of Land and Resources is the competent organ for the land use by foreign-funded enterprises and is responsible for collecting land use fees from such foreign-funded enterprises. The Hangzhou Bureau of Finance and Taxation is responsible for the supervision over the collection of land use fees from foreign-funded enterprises and the management of the use of such land use fees. All foreign-funded enterprises that use lands in the districts of the Hangzhou Municipality shall, regardless of the membership of their Chinese joint ventures, pay land use fees to the Hangzhou Bureau of Land and Resources according to these Provisions.
．．．．．． | | 第四条 杭州市国土资源局是外商投资企业用地的主管机关，负责外商投资企业土地使用费的征收工作。杭州市财政税务局负责外商投资企业土地使用费征收工作的监督和土地使用费的使用管理工作。使用杭州市区土地的所有外商投资企业，不论其中方合营者的隶属关系，均应按本规定向杭州市国土资源局缴纳土地使用费。
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