Opinion on Issues Concerning the Levy of Place Use Fees on Foreign-invested Enterprises
关于外商投资企业场地使用费征收问题的意见
The Opinion specifies that if a foreign-invested enterprise obtained the leasehold through grant, it is not required to pay place use fees as it has already paid a land grant fee.
Cai Qi [2008] No.166
财企 [2008] 166号
广东省财政厅：
你厅《关于外商投资企业场地使用费征收有关问题的请示》（粤财外[2008]62号）收悉。经研究，我们意见如下：
一、根据我国现行土地管理法律法规和政策，外商投资企业是否缴纳场地使用费，应当区别以下情况而定：
（一）以划拨方式取得土地使用权的，外商投资企业由于没有支付土地出让金，应当按规定缴纳场地使用费。
（二）以出让方式取得土地使用权的，外商投资企业由于已支付了土地出让金，不再缴纳场地使用费。
（三）以租赁方式取得土地使用权的，如租金计算时已考虑场地开发和土地使用费因素，则不需缴纳场地使用费；如租金中未予考虑场地开发和土地使用费因素，则由承租人即外商投资企业缴纳场地使用费。
（四）在中外合资合作经营中，外商投资企业的中方以土地使用权作价出资或提供合作条件的，应当由中方投资者区别以上情况缴纳场地使用费。
二、外商投资企业缴纳的场地使用费或支付的土地出让金，都作为土地资源的取得成本进行财务处理，同时应当依法缴纳城镇土地使用税。
Guangdong Provincial Finance Department:
Your Request for Instructions on Issues Relevant to the Levy of Place Use Fees on Foreign-invested Enterprises (Yue Cai Wai [2008] No.62) has been received. After consideration, we give our opinion as follows:
1. Pursuant to current laws, regulations and policies of China on the administration of land, whether a foreign-invested enterprise is required to pay place use fees is dependent on the following different circumstances:
(1) if it obtained the leasehold through allocation, it is required to pay place use fees in accordance with provisions as it did not pay a land grant fee;
(2) if it obtained the leasehold through a grant, it is not required to pay place use fees as it has already paid a land grant fee;
(3) if it obtained the leasehold by way of lease, it is not required to pay place use fees if, at the time of calculation of the rent, consideration was given to factors such as development of the place and land use fees; if such factors were not considered in the rent, the lessee, i.e. the foreign-invested enterprise, is required to pay place use fees; or
(4) if the Chinese party to a foreign-invested enterprise established in the form of a Sino-foreign equity or cooperative joint venture made a capital contribution in the form of a leasehold for consideration or used such leasehold as a condition of cooperation, the Chinese party shall be required to pay place use fees depending on the foregoing different circumstances.
2. The place use fees or land grant fees paid by foreign-invested enterprises are all treated as costs for obtaining land resources for financial management purposes. Additionally, urban land use tax shall be paid in accordance with the law.
clp reference:4100/08.08.21prc reference:财企 [2008] 166号promulgated:2008-08-21This premium content is reserved for
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