知否知否，外商投资企业划拨用地期限届满后能否再续前缘？
外商投资企业划拨用地到期后能否 办理续期相关法律问题的研究及建议 Researches and Suggestions on Relevant Legal Issues Regarding Whether the Land Use Rights of Allocated Land for FIEs Can Be Renewed after Expiration |
未来几来，改革开放初期设立的外商投资企业与土地行政管理部门签订的用地合同陆续将要到期，其中以特殊的划拨方式取得同企业经营期限一致的土地使用权到期问题最为突出。譬如，期限届满后该划拨用地能否继续办理续期？该划拨用地同一般内资企业取得的划拨用地有何区别？该区别会对办理续期构成什么影响？外商投资企业应该如何解决续期的问题？
Over the next few years, the land use contracts entered into between foreign invested enterprises (“FIEs”) established at the early stage of reform and opening-up and land administration departments will be expiring successively. The issue of expiration of the land use rights acquired by means of allocations in an unique way, the terms of which are noticeably consistent with the business operation periods of the enterprises, is the most prominent. The issue is connected with important points such as: Whether the land use right of such allocated land can be further renewed after expiration? What is the difference between such allocated land and the land allocated to domestic enterprises? What kind of influence will such difference bring? How should FIEs solve the problem of renewal?
我们发现，在提供法律服务的过程中，越来越多的外商投资企业向我们提出上述问题，希望能够得到解答和帮助。对此，我们依托自身对土地管理领域的研究和了解，并结合长期为自然资源部等各级土地行政管理部门服务的实践工作经验，形成本篇研究成果，旨在为广大外商投资企业妥善解决划拨用地续期问题提供相应的建议、路径及方法。与此同时，鉴于该问题在各地实践操作层面并没有形成统一的规范和认知，故外商投资企业如要解决续期问题，还需根据各地实际情况具体统筹安排考量。
We have noticed that in the process of providing legal services, more and more FIEs have raised the above questions to us, expecting for solutions and help. Therefore, based on our expertise and familiarity in land administration area and combining our long term practical experience of providing legal services to land administration departments at all levels including the Ministry of Natural Resources, we have prepared this article as a research achievement which aims at providing suggestions, methods and schemes for a large number of FIEs to facilitate them to properly solve the renewal issue of allocated land. At the same time, in view of the fact that there is no unified standard and cognition on the practical operation level with respect to this issue in various regions, FIEs still need to make overall arrangement by taking into consideration the actual situation in different regions in order to solve the renewal issues.
1
一
1
外商投资企业用地方式的改革与发展
Reform and development of land use modes of FIEs
谈及外商投资企业用地问题，我们首先需要了解的是我国对于外商投资企业用地方式的政策发展与变化。通过对过往的分析，我们便可以清晰地认识到外商投资企业划拨用地为何具有特殊性，为何会对现在的续期构成影响。
When it comes to the issue of FIEs’ use of land, we firstly have to be acquainted with policy developments and changes in connection with land use mode of FIEs in our country. Through analyzing past practices, we are able to clearly realize why there exists particularity in allocated land used by FIEs and why such particularity affects current renewal.
（一）
1979年—1990年（政府同外商投资企业签订《土地使用合同》，政府批准核拨，外商投资企业缴纳场地使用费）
1979-1990 ( Governments and FIEs entered into Land Use Contracts, governments verified and approved allocation and FIEs paid site use fee)
我国最早的关于外商投资企业用地的规定，见于1979年7月8日颁布的《中华人民共和国中外合资经营企业法》。该法第五条规定：“中国合营者的投资可包括为合营企业经营期间提供的场地使用权。如果场地使用权未作为中国合营者投资的一部分，合营企业应向中国政府缴纳使用费。”此处所谓的使用费，即为占用土地的外商投资企业应该缴纳的费用，即场地使用费，体现了土地有偿使用的基本政策。
The earliest provision regarding land use of FIEs in China existed in the Law of the PRC on Sino-Foreign Equity Joint Ventures promulgated on July 8, 1979. Article 5 of this Law stipulates, “[t]he investment contributed by a Chinese investor may include the right to use a site provided for the joint venture during its operating term. Where the site use right does not constitute part of the investment made by the Chinese investor, the joint venture shall pay use fee to the Chinese government.” The so-called “use fee” means the fee which shall be paid by FIEs for occupying the land, i.e. site use fee. It reflects the fundamental policy that payment shall be made for land use.
随后，国务院于1980年7月26日发布了国发[1980]201号《国务院关于中外合营企业建设用地的暂行规定》，该规定强调，中外合营企业用地，不论新征土地，还是利用原有企业的场地，都应计收场地使用费。涉及企业用地的，应由合营企业向所在省、市、自治区人民政府指定的县、市一级建设用地主管部门申请。由建设用地主管部门根据企业主管部门批准的有关文件按国家规定程序审批核拨，并由合营企业和建设用地主管部门签订用地合同，订明用地数量、具体地点、提供土地的时间、使用期限、使用费标准等有关事项，明确双方的经济责任。
Later, the State Council promulgated the Interim Regulations of the State Council on Construction Land for Sino-Foreign Joint Ventures (Guo Fa [1980] No.201) on July 26, 1980. This Interim Regulations stipulates that, where Sino-Foreign joint ventures use land, whether for new plots acquired through requisition or original sites of enterprises, the site use fees shall be calculated and paid. With respect to plots to be utilized by enterprises, any joint ventures shall file an application with construction land administration department at county or municipal level which is designated by local people’s government of a province, municipality or autonomous region where the joint ventures domicile. The construction land administration department shall verify and approve allocation in accordance with relevant documents approved by governmental department in charge of enterprise administration and under procedures prescribed by the state. Further, the joint ventures and construction land administration department shall enter into a land use contract which explicitly prescribes relevant matters such as amount of plots, concrete site, time of land supply, term of land use and standard of land use fee, meanwhile the contract shall explicitly set forth economic liabilities of bilateral parties.
1983年9月20日，国务院颁布实施了《中华人民共和国中外合资经营企业法实施条例》，该条例第四十七条规定：“合营企业使用场地，必须贯彻执行节约用地的原则。所需场地，应由合营企业向所在地的市（县）级土地主管部门提出申请，经审查批准后，通过签订合同取得场地使用权。合同应订明场地面积、地点、用途、合营期限、场地使用权的费用、双方的权利与义务、违反合同的罚则等。”
On September 20, 1983, the State Council promulgated the Implementing Regulations of the Law of the PRC on Sino-Foreign Equity Joint Ventures, Article 47 of which stipulated, “Joint ventures shall implement the principle of economizing on land in their use of sites. Any joint venture expecting for use of a site shall file an application with local land administration department at municipal (county) level and obtain the site use right after being approved and entering into a contract. The site area, location, purpose, term of joint venture, fee for site use right, rights and obligations of bilateral parties and penalty for breach of contract shall be stipulated explicitly in the contract.”
依据上述条文可以获悉，在改革开放初期，还没有土地出让的概念，使用土地的方式是外商投资企业依申请，土地主管部门批准核拨。所谓核拨，即是在当时那个年代背景下的划拨。与此同时，我们注意到，对于外商投资企业来说，土地使用必须是有偿的，无论是通过缴纳场地使用费，还是后来的支付土地租金、土地出让金等形式，不允许无偿占有土地（当然，申请减免的情形例外）。另外，上述规定亦强调外商投资企业是在经营期间享有场地使用权，故划拨土地使用权的期限应同企业经营期限保持一致。
According to the above provisions, there did not exist the concept of land grant at the early stage of reform and opening-up. The mode of land use was that FIEs filed applications and land administration departments verified and approved allocation. The so-called verification and allocation means allocation in the context of that era. Meanwhile we have noticed that for FIEs the land use shall be paid for, whether in the form of site use fee or payment methods that appear later such as land rent or land grant fees. The occupation of land without any consideration is not allowed (except for application for reduction and exemption). Furthermore, the above provisions also stipulate that FIEs own the site use right during their business, and thus the terms of allocated land use rights shall be consistent with those of enterprises’ business operation.
（二）
1990年—1995年（区分出让、划拨：出让缴纳土地出让金，划拨缴纳场地使用费）
1990-1995 (Distinguished grant and allocation: land grant fees paid for land grant while site use fee paid for land allocation)
1990年5月19日，国务院颁布了《中华人民共和国城镇国有土地使用权出让和转让暂行条例》，“出让”、“划拨”的概念亦第一次有了明确的法律法规规定。但在此暂行条例中，未对划拨土地的用途作出任何限制规定。
On May 19, 1990, the State Council promulgated the Interim Regulations on Grant and Transfer of Urban and Township State-owned Land Use Rights of the PRC, according to which the concepts of “grant” and “allocation” appeared firstly in black letter law. In this Interim Regulations, however, there were not any limitation provisions in respect of the purpose of allocated land.
1994年7月13日，国家土地管理局作出《关于缴纳土地使用费问题的批复》，该批复写明：“外商投资企业可以通过土地使用权出让和行政划拨方式取得土地使用权。通过行政划拨方式取得土地的，应向土地主管部门交纳场地使用费。企业通过土地使用权出让方式取得土地的，在支付土地使用权出让金并办理有关手续后，即取得土地使用权。”
On July 13, 1994, the State Land Administration issued the Reply of the State Land Administration to the Issue of Paying Land Use Fees, which states explicitly, “FIEs can acquire land use rights by means of grant of land use rights and administrative allocation. In the circumstance of acquiring land by administrative allocation, the site use fees shall be paid to land administration departments. Where they acquire land through grant of land use rights, FIEs acquire land use rights after paying grant fees for land use rights and going through relevant procedures.”
由此观之，在本时期，土地使用权的取得方式已区分出让和划拨。出让的缴纳土地出让金，划拨的缴纳场地使用费，但本时期未对划拨用地的用途进行任何限制，即所有用途类型的土地均可通过划拨方式交付外商投资企业使用。
It is evident that the modes of obtaining land use right had been distinguished between grant and allocation in this period. The land grant fees shall be paid for grant while the site use fee for allocation. However, there were no limitations on the purpose of allocated land in this period. In other words, lands of all types of purposes could be delivered to FIEs for use by allocation.
与此同时，根据财政部于1988年发布的财税字[1988]260号《关于外商投资企业和外国企业在华机构的用地不征收土地使用税的通知》的规定，外商投资企业取得的划拨用地是不需要缴纳土地使用税的，这同内资企业划拨用地需要缴纳土地使用税的规定是不同的。
Meanwhile, according to the Circular on Not Levying the Land Use Tax on Lands of FIEs and Foreign Enterprises’ Branches in China (Cai Shui Zi [1988] No. 260) issued by Ministry of Finance of the PRC in 1988, FIEs were not required to pay land use tax for acquired allocated land, which was different from provisions applying to domestic enterprises that needed to pay land use tax for allocated land.
（三）
1995年—1999年1月1日（对划拨用地的用途进行全面限制）
1995-January 1, 1999 (Overall restrictions on purposes of allocated land)
1995年1月1日，《中华人民共和国城市房地产管理法》正式实施，该法第23条规定：“下列建设用地的土地使用权，确属必需的，可以由县级以上人民政府依法批准划拨：
（一）国家机关用地和军事用地；
（二）城市基础设施用地和公益事业用地；
（三）国家重点扶持的能源、交通、水利等项目用地；
（四）法律、行政法规规定的其他用地。
On January 1, 1995, the Law of the PRC on the Administration of Urban Real Estate came into effect. Article 23 of this Law provides that “Land use rights for the following pieces of construction land which are truly needed may be allocated upon approval by people’s governments at or above the county level in accordance with the law:
(1) Land use by state authorities and for military purposes;
(2) Land for urban infrastructure and public welfare;
(3) Land for key projects such as energy, communications and water conservancy projects supported by the state;
and (4) Land for other purposes as prescribed by laws and administrative regulations.”
该部法律预示着，对划拨用地用途进行全面限制的时代已经来临。而对外商投资企业来说，亦为现在的划拨用地续期难题埋下了伏笔。
This Law indicated that an era of overall restriction on purposes of allocated land has already come. For FIEs, it also foreshadowed the current renewal problem for allocated land.
（四）
1999年1月1日后至今（外商投资企业用地纳入《中华人民共和国土地管理法》的调整范围内）
Since January 1, 1999 (Land of FIEs had been included in the regulating scope of the Land Administration Law of the PRC)
1999年1月1日，《中华人民共和国土地管理法》经过全面修订后，明确了划拨用地的用途限制（同城市房地产管理法保持一致），并规定“中外合资经营企业、中外合作经营企业、外资企业使用土地的，适用本法”，将外商投资企业用地纳入该法的调整范围。
On January 1, 1999, the Land Administration Law of the PRC came into force after full revision. It clearly prescribed the restriction on purposes of allocated land (in accordance with the Law of the PRC on the Administration of Urban Real Estate) and stipulated: “This Law shall be applicable to land used by Sino-Foreign equity joint ventures, Sino-Foreign contractual joint ventures and wholly foreign-owned enterprises.” The land used by FIEs was included in the regulating scope of this Law accordingly.
据此，外商投资企业使用划拨用地必须严格依照用途予以审批，土地主管部门任意划拨土地的时代宣告终结。
Therefore, FIEs shall go through strict approval procedures in accordance with purposes for using allocated land and the era that land could be allocated at land administrations’ discretions ended.
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二
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外商投资企业取得的划拨土地使用权
（同内资企业相较）具有特殊性
Particularities of allocated land use rights acquired by FIEs
(in contrast to domestic enterprises)
通过对外商投资企业划拨用地政策历史沿革的梳理，便可以总结出该种用地方式的特殊性。同时也可以理解正是由于这种特殊性，才是造成如今续期困局的根本所在。
By sorting out the historical development of policies for allocated land for FIEs, we are able to summarize the particularity of such land use mode. At the same time we can understand that it is this particularity that constitutes the basic reason for current difficulty of renewal.
（一）
不具有无偿性，需要缴纳场地使用费
Non-gratuitous, site use fees shall be paid
《中华人民共和国城市房地产管理法》第三条规定：“国家依法实行国有土地有偿、有限期使用制度。但是，国家在本法规定的范围内划拨国有土地使用权的除外。”第二十三条：“土地使用权划拨，是指县级以上人民政府依法批准，在土地使用者缴纳补偿、安置等费用后将该幅土地交付其使用，或者将土地使用权无偿交付给土地使用者使用的行为。依照本法规定以划拨方式取得土地使用权的，除法律、行政法规另有规定外，没有使用期限的限制。”
Article 3 of the Law of the PRC on the Administration of Urban Real Estate stipulates, “The state implements a system of compensation for using state-owned land for a limited term in accordance with the law, except where the state allocates the state-owned land use rights within the scope prescribed in this Law.” Article 23 of this law prescribes, “The term ‘allocation of land use rights’ refers to an act where a piece of land is handed over to a land user for use after it has paid compensation or resettlement fees, etc., or where land use right is handed over to a land user for use without compensation, with the approval of a people’s government at or above the county level. Land use rights acquired through allocations in accordance with this Law shall not be subject to any restriction on the term of use, unless otherwise provided by laws or administrative regulations.”
《中华人民共和国土地管理法》第二条第五款规定：“国家依法实行国有土地有偿使用制度。但是，国家在法律规定的范围内划拨国有土地使用权的除外。”
Article 2 Paragraph 5 of the Land Administration Law of the PRC provides “The state implements a system of compensation for using state-owned land in accordance with the law, except where the state allocates the state-owned land use rights within the scope prescribed by the law.”
由此观之，依据上述法条，一般来说，内资企业取得的划拨用地都是无偿的。但由于《中华人民共和国中外合资经营企业法》等相关法律法规规定外商投资企业取得土地必须是有偿的，因此，外商投资企业即便是以划拨方式取得土地，但仍需缴纳场地使用费，体现其有偿性。
Thus, it can be found that according to the above provisions the use of allocated lands acquired by domestic enterprises are generally gratuitous. However, the acquisition of lands by FIEs shall be non-gratuitous, which is stipulated by relevant laws and regulations such as the Law of the PRC on Sino-Foreign Equity Joint Venture Enterprise. Although FIEs may acquire lands through allocation, they still need to pay the site use fee, which reflects the particularity of non-gratuitous.
我们注意到，2018年2月23日，财政部、国土资源部、商务部联合发布了财税〔2018〕16号《关于进一步明确外商投资企业场地使用费有关问题的通知》，通知写明：“根据《中华人民共和国中外合资经营企业法》及实施条例、《中华人民共和国外资企业法实施细则》等规定，外商投资企业通过缴纳场地使用费方式取得国有土地使用权，应当按相关合同等约定缴纳场地使用费。”由此观之，缴纳场地使用费的规定一直沿用至今，未因政策的巨大变化而取消。
We have noticed that on February 23, 2018 Ministry of Finance, Ministry of Land and Resources and Ministry of Commerce jointly promulgated the Circular on Further Clarifying Issues Concerning Site Use Fees of FIEs (Cai Shui [2018] No. 16). The Circular states explicitly, “Where FIEs acquire state-owned land use rights by the way of paying site use fees, the FIEs shall pay site use fees according to relevant contracts and other agreements, in accordance with the Law of the PRC on Sino-Foreign Equity Joint Venture Enterprise and its implementing regulations, Implementing Rules for the Law of the PRC on Wholly Foreign-owned Enterprises and other regulations.” It can be learned that the provisions regarding paying site use fees are still in effect today and have not been abolished as a result of great changes of policies.
（二）
具有一定期限，该期限应同企业经营期限一致
With a certain limited term in consistent with operation periods of FIEs
同内资企业取得的划拨用地不同的是，外商投资企业取得的划拨用地具有一定期限，该期限应同企业的经营期限一致。该项规定在《中华人民共和国中外合资经营企业法》、《中华人民共和国中外合资经营企业法实施条例》及各地方的《外商投资企业用地管理办法》中均有提及。
Comparing with the allocated land acquired by domestic enterprises, the allocated lands acquired by FIEs are subject to certain limited terms that shall be in consistent with the operation periods of enterprises. Such provision is included in the Law of the PRC on Sino-Foreign Equity Joint Venture Enterprise, the Implementing Regulations of the Law of the PRC on Sino-Foreign Equity Joint Ventures and the Administrative Measures for Land Use of FIEs in various regions.
（三）
1999年1月1日前取得的划拨土地对用途基本没有限制
Basically no restrictions on purposes of allocated land acquired prior to January 1, 1999
我们在上文中已经提及，1999年1月1日，《中华人民共和国土地管理法》明确将外商投资企业用地纳入调整范围。虽然在1995年颁布的《中华人民共和国城市房地产管理法》中已对划拨用地的用途加以限制，但鉴于该部法律未明确写明外商投资企业受其调整，加之土地管理法作为管理土地的根本大法亦未作出具体限制，故在1995年后仍存在大量任意划拨土地的现象。因此，在1999年1月1日前，许多外商投资企业取得的划拨用地仍没有用途的限制。但时至今日，土地管理部门对于划拨用地的管理已十分严格，那些不符合用途规定的划拨用地，在目前的续期程序中就会面临很大的问题和困难。
We have mentioned above that on January 1, 1999, the Land Administration Law of the PRC provides clearly that the land used by FIEs shall be fallen into the scope of application of the law. Although the Law of the PRC on the Administration of Urban Real Estate promulgated in 1995 already restricted purposes of allocated land, it did not prescribe explicitly that it also regulates FIEs. In addition, the Land Administration Law as a fundamental law regulating land administration did not make specific restrictions. Thus, the phenomenon of arbitrary land allocation still existed in a great number after 1995. As a result, there were still no restrictions on purposes of allocated land acquired by many FIEs before January 1, 1999. At present, however, the controls imposed on allocated lands by land administration departments are very rigorous, therefore the lands allocated not in line with provisions for purposes of land use are faced with severe problems and difficulties in current procedure of renewal.
（四）
现今法律及政策框架下，外商投资企业取得土地使用权的主要方式
Main methods of acquisition of land use rights by FIEs under current framework of laws and policies
1
出让取得（招拍挂及协议出让）
Acquisition by grant (bidding, auction, quotation and approved grant)
即土地行政主管部门通过招标、拍卖、挂牌、协议出让等方式, 把国有土地使用权出让给外商投资企业开发经营。
Through this method the land administration departments grant the state-owned land use rights to FIEs for development and operation by bidding, auction, quotation and approved grant.
2
划拨取得
Acquisition by allocation
根据《中华人民共和国土地管理法》、《中华人民共和国城市房地产管理法》的有关规定，凡列入国土资源部（现为自然资源部）于2001年颁布的《划拨用地目录》的生产及配套设施、辅助生产设施用地，可以划拨方式供地。外商投资企业用地符合《划拨用地目录》的，经土地行政主管部门批准，可以划拨方式提供。
According to relevant provisions in the Land Administration Law of the PRC and Law of the PRC on the Administration of Urban Real Estate, lands may be supplied by allocation, once they fall within the scope of the lands earmarked for production and supporting facilities and auxiliary production facilities prescribed in the Land Allocation Catalogue promulgated in 2001 by the Ministry of Land and Resources (currently, the Ministry of Natural Resources). Where the land used by FIEs is in compliance with the Land Allocation Catalogue, lands may be supplied by allocations upon approval of land administration departments.
3
租赁取得
Acquisition by lease
外商投资企业可以通过租赁方式取得承租土地使用权，在出租年期内，使用者要按合同约定支付土地租金。另依据1999年7月27日国土资源部（现为自然资源部）发布的国土资发（1999）222号《关于印发<规范国有土地租赁若干意见>的通知》写明：“承租人在按规定支付土地租金并完成开发建设后，经土地行政主管部门同意或根据租赁合同约定，可将承租土地使用权转租、转让或抵押。”
FIEs are able to acquire leased land use rights by lease, whereby the land user shall pay land rent according to the contract within lease term. Additionally, the Circular on Printing and Distributing Several Opinions on Regulating Lease of State-owned Land (Guo Tu Zi Fa [1999] No. 222) promulgated by the Ministry of Land and Resources (currently, the Ministry of Natural Resources) on July 27, 1999 stipulates, “After paying the land rent and completing the development and construction as prescribed, the lessee may sublease, transfer or mortgage land use rights as approved by the land administration department or as provided in the lease contract.”
4
中方以土地使用权作价出资入股
Using land use rights as shares by Chinese enterprises
中方企业经批准，可将其原使用的土地使用权作价入股或作为合作条件，与外商组成合资、合作企业。其中，中方企业通过出让取得土地使用权的，入股或合作前中方企业应具有出让土地使用证，并按出让合同约定完成相应的开发建设投资；原土地使用权为行政划拨方式取得的，应由中方企业补办国有土地出让手续，或按规定缴纳场地使用费。
Upon approval, Chinese enterprises may use their original land use rights as capital contributions or conditions of cooperation to establish equity joint ventures or contractual joint ventures with foreign investors. Where the Chinese enterprises acquire land use rights through land grant, Chinese enterprises shall possess the certificate of land use right before using land use rights as capital contributions or conditions of cooperation, and complete relevant development and construction investment as agreed in the land use right grant contracts; where the original land use rights are acquired by administrative allocation, the Chinese enterprises shall complete necessary procedures for grant of state-owned land or pay site use fees according to relevant regulations.
5
二级市场土地转让取得
Acquisition by land transfer in secondary market
外商投资企业需要使用的土地可依照有关规定以转让方式从其他出让土地使用者手中受让取得。
FIEs are able to obtain lands from other granted land users in the method of transfer according to relevant regulations.
6
通过与农村集体经济组织联营、入股等方式取得集体土地
Acquisition of collective land through joint operation with rural collective economic organization or by way of using land use rights as capital contribution
农村集体经济组织可与包括外商投资企业在内的其他单位、个人以土地使用权入股、联营方式共同举办企业。即农村集体经济组织以土地使用权入股、联营方式与外商共同举办的外商投资企业可以使用集体土地。但需要注意的是，该土地使用权必须是乡（镇）土地利用规划确定的集体建设用地，且需要经过县级以上地方人民政府的批准。
Rural collective economic organizations can set up enterprises with other units or individuals including FIEs by way of contributing land use rights as shares or through joint operation, which means that FIEs, which rural collective economic organizations establish jointly with foreign investors by way of contributing land use rights as shares or through joint operation, can use collective land. But it is worth noting that the land use rights herein shall refer to the collective construction lands as designated in the township (town) land use plan and shall be approved by local people’s governments at or above a county level.
1
三
1
外商投资企业划拨用地到期后办理续期的法律问题分析及建议
Analysis and suggestions on legal issues of renewal when the terms of the land allocated to FIEs expire
（一）
按照现有规定，外商投资企业原划拨用地符合用途及《划拨用地目录》要求的，应依法准予续期。外商投资企业应继续缴纳场地使用费
Where the use purposes of the lands originally allocated to FIEs conform to requirements under the Land Allocation Catalogue, the renewals shall be approved according to current regulations and FIEs shall continue paying site use fees
针对该问题，我们查阅了现行有效的各地外商投资企业用地管理办法。如《昆明市外商投资企业用地管理办法》第十三条写明：“土地使用权期满，外商投资企业需继续使用土地的，须在使用期满60天前向土地使用权出让受理部门提出申请办理续用手续。”《南京市中外合资、中外合作企业土地使用管理暂行规定》第十三条：“企业如需继续使用土地，应在期满前六个月持批准文件，到市、县土地管理部门办理续期手续。”《黑龙江外商投资企业用地管理办法》第十二条：“外商投资企业需要延长土地使用期限的，应在期满前六个月重新履行申请、审批手续。”《湖南省人民政府关于加强外商投资企业用地管理的通知》写明：“土地使用权期满，外商投资企业可以申请续期使用，但应当在期满前1年向县、市国土管理部门提出申请，经批准后办理续期用地手续。”
We have researched current effective administrative measures for land use in connection with FIEs in various regions regarding this issue. For example, Article 13 of the Administrative Measures of Kunming Municipality for Land Use of FIEs stipulates, “Where FIEs need to continue using lands when their land use rights expire, FIEs shall file applications and go through procedures of extension of use in the departments in charge of grant of land use rights 60 days prior to expiry of the land use rights.” Article 13 of the Interim Regulations of Nanjing Municipality on Administration of Land Use of Sino-Foreign Equity Joint Ventures and Sino-Foreign Contractual Joint Ventures prescribes, “In need of continuing using land the enterprises shall, with prior approval documents, go through procedures of renewal in the land administration departments at municipal or county level 6 months prior to expiry of land use rights.” Article 12 of the Administrative Measures of Heilongjiang Province for Land Used by FIEs stipulates, “In need of extending the terms of lands use, FIEs shall go through new procedures of applications and approvals 6 months prior to expiry of land use rights.” The Circular of the People’s Government of Hunan Province on Strengthening Administration of Land Use of FIEs states clearly, “FIEs may apply for renewals of land use rights when the land use rights expire, and shall file applications with land administration departments at county or municipal level one year prior to expiry of land use rights and go through procedures of renewals of land use upon approval.”
依据上述规定，各地的管理办法均明确外商投资企业在土地到期后可以办理续期，但应在期满前一定期限内提出，该期限要求一般会在土地行政主管部门同外商投资企业签订的《用地合同》中予以约定，故外商投资企业应按合同或管理办法的要求在规定期限内向土地行政主管部门提出续期申请。但需要注意的是，现阶段土地行政主管部门一般会审核外商投资企业当时取得的划拨用地实际用途是否符合《土地管理法》及《划拨用地目录》中关于划拨用地用途限制的要求。符合要求的，可以继续以划拨方式签订土地使用合同，约定使用期限，并缴纳场地使用费；不符合要求的，见下文。
According to the above regulations, all the administrative measures in various regions provide clearly that FIEs are able to apply for renewals when land use rights expire, but they shall apply within a period of time prior to expiry of land use rights. The requirements of period of time are generally agreed in the contracts with respect to land uses entered into by land administration departments and FIEs, thus FIEs shall file applications with land administration departments for renewal within prescribed periods of time as required by contract or administration measures. However, it should be noticed that at present stage the land administration departments will generally examine whether the actual purposes of allocated land acquired at that time by FIEs meet requirements of restrictions on purposes of allocated land which are stipulated in the Land Administration Law and Land Allocation Catalogue. In circumstance of compliance with the requirements, it is permissible for FIEs to sign a contract with respect to land use through continuous allocation, whereby the term of land use shall be agreed, and the site use fee be paid. If the requirements are not met, the following shall be referred to.
（二）
按照现有实践操作来看，外商投资企业原划拨用地不符合用途要求的，土地管理部门可依法将划拨用地调整为出让用地，直接以协议出让的方式同外商投资企业签订出让合同，企业缴纳相应的土地出让金；或将其变更为租赁用地，签订租赁合同，由企业缴纳土地租金
According to current practice, where the lands originally allocated to FIEs do not meet requirements on purposes, the land administration departments may adjust allocated land into granted land according to law and directly sign a grant contract with FIEs by way of approved grant, while FIEs shall pay corresponding land grant fees. Or the land administration departments may change allocated land into leased land, whereby a lease contract shall be signed and FIEs shall pay land rent
我们经咨询北京、上海、广州、深圳等地的土地主管行政部门了解到，目前对于划拨用地不符合用途标准的情形，各地土地主管行政部门大多会根据外商投资企业的申请，将划拨用地调整为出让用地，按照协议出让方式同企业签订《国有土地使用权出让合同》，待企业缴纳相关土地出让金及税费后，为其办理《不动产权证》。对于如何确定土地出让金，部分地区是聘请第三方评估机构评估后确定出让金额，部分地区则是按照基准地价进行测算，做法不一。
After consulting land administration departments in Beijing, Shanghai, Guangzhou, Shenzhen and other regions we understand that, in the current circumstance that the allocated lands do not meet the standard of purposes, it is most likely that land administration departments in various regions adjust allocated land into granted land according to application of FIEs and sign grant contracts of state-owned land use rights with FIEs by way of approved grant. After relevant land grant fees, tax and fees being paid by FIEs, the land administration departments issue real property certificates to the enterprises. As for how to determine the land grant fees, there is no unified approach: in some regions the land grant fees is determined in accordance with the appraisal made by an invited third party appraiser, in other areas the land grant fees are calculated based on standard land premiums.
另外，有些地方土地行政主管部门亦允许将划拨用地变更为租赁用地，同外商投资企业签订《国有土地使用权租赁协议》，待企业缴纳土地租金后，为其办理《不动产权证》（租赁取得），但此种方式同出让相比，根据我们的实务经验，一般用地成本会高于其他方式取得土地的成本。
In addition, land administration departments in some regions also allow changing allocated land into lease land and signing a lease agreement with respect to state-owned land use rights with FIEs, whereby the land administration departments issue real property certificates (acquisition by lease) after payment of land rent by FIEs. However, according to our practical experience, by comparing with land grant, the costs for acquiring lands in this way is generally higher than the those for acquiring lands in other ways.
因此，多数地区土地主管部门及外商投资企业考虑到用地的稳定性和用益物权的排他性，均愿意适用第一种方法，将其转为出让用地。我们认为，该种方式亦是最稳妥的。
Therefore, considering stability of land use and exclusivity of usufruct rights, land administration departments and FIEs in most regions are willing to adopt the first approach and transform allocated land into granted land. We also believe that this approach is the most appropriate one.
一言以蔽之，随着中国用地制度和法律监管的变化与发展，外商投资企业通过划拨获取用地的方式已经被严格限制，且对于存量划拨用地也急需进行规范及调整。因此，无论是土地主管部门，还是外商投资企业自身，都应对划拨土地续期或者变更其他用地方式的问题予以提前统筹规划。相关土地主管部门更需要尽早出台统一的外商投资企业划拨用地变更其他用地方式的实施方案、细则或者相关指引，以便于外商投资企业更为清晰明了地尽快完成土地续期或者变更为出让、租赁的用地审批程序。
In sum, with changes and developments of the system of land use and regulatory supervisions in China, it has been rigorously restricted that FIEs acquire lands through allocation and the subsisting use of allocated lands are also facing regulating and adjustment. Therefore, both land administration departments and FIEs themselves shall make overall planning in advance regarding the issue of land use right renewal or change of land use method. Furthermore, relevant land administration departments shall as early as possible promulgate uniform implementing plans, rules or relevant guidelines regarding transformation of allocated land of FIEs into other methods of land use, so that FIEs can accomplish the approval procedures for land use right renewal or transforming current allocated land into granted or leased land as soon as possible.
THE END
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作者简介：
田海晨 律师
北京办公室
房地产和基础设施部
合伙人 北京办公室
业务领域：房地产, 收购兼并, 资产证券化与金融产品
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输12
合伙人 北京办公室
业务领域：建设工程与基础设施, 资本市场/证券, 收购兼并
长按识别图中二维码，可查阅该合伙人简历详情。
输12
北京办公室
房地产和基础设施部
梁奉壮
北京办公室
房地产和基础设施部
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