Article 1
In order to support and guide the sustainable and healthy development of township enterprises, protect the legitimate rights and interests of township enterprises, regulate the behavior of township enterprises, prosper the rural economy, and promote socialist modernization, Enact this law.
Article 2
The term "township and township enterprises" as used in this Law refers to rural collective economic organizations or farmers' investment-based enterprises, established in towns and towns (including villages under their jurisdiction) and responsible for supporting agriculture. of various enterprises.
The term “main investment” as mentioned in the preceding paragraph refers to the fact that rural collective economic organizations or farmers invest more than 50%, or that although less than 50%, they can play a controlling or actual controlling role.
If a township enterprise meets the conditions of an enterprise legal person, it shall obtain the enterprise legal person qualification in accordance with the law.
Article 3
Township enterprises are an important pillar of the rural economy and an important part of the national economy.
The main tasks of township enterprises are to develop commodity production according to market needs, provide social services, increase effective social supply, absorb rural surplus labor, increase farmers' income, support agriculture, promote agricultural and rural modernization, and promote national development. Economic and social development.
Article 4
In the development of township enterprises, we must adhere to the principle of taking the rural collective economy as the leading role and the simultaneous development of various economic components.
Article 5
The state actively supports township and village enterprises, provides reasonable planning, classified guidance, and manages them in accordance with the law.
Article 6
The state encourages and focuses on supporting the development of township enterprises in economically underdeveloped areas and minority areas, and encourages township enterprises or other economic organizations in economically developed areas to adopt various forms of support Township enterprises are established in economically underdeveloped areas and minority areas.
Article 7
The administrative department for township and village enterprises under the State Council and relevant departments shall, in accordance with their respective responsibilities, plan, coordinate, supervise and provide services to township and village enterprises nationwide; The township enterprise administrative departments and relevant departments of the People's Government shall plan, coordinate, supervise, and provide services to township enterprises within their respective administrative regions in accordance with their respective responsibilities.
Article 8
A township enterprise that has been registered and established in accordance with the law shall go through registration and filing procedures with the local township enterprise administrative department.
If a township enterprise changes its name, address, or is divided, merged, ceased operations, terminated, etc., and after completing the change registration, establishment registration or cancellation registration in accordance with the law, it shall report to the township enterprise administrative department for record.
Article 9
Branches established by township and village enterprises in cities, or enterprises established by rural collective economic organizations in cities and undertaking the obligation to support agriculture, shall be treated as township and village enterprises.
Article 10
The property rights of a township enterprise invested and established by a rural collective economic organization shall belong to the collective ownership of all farmers who established the enterprise.
The property rights of the township and village enterprises established by joint investment between rural collective economic organizations and other enterprises, organizations or individuals shall belong to the investors according to the proportion of capital contribution.
The property rights of a township enterprise established by farmers’ partnership or individual investment belong to the investors.
Article 11
Township and township enterprises shall implement independent accounting, operate independently, and be responsible for their own profits and losses in accordance with the law.
Township and township enterprises with corporate legal person status shall enjoy legal person property rights in accordance with the law.
Article 12
The state protects the legitimate rights and interests of township and village enterprises; the legal property of township and village enterprises shall not be infringed upon.
No organization or individual may violate laws and administrative regulations to interfere in the production and operation of township enterprises or replace the person in charge of the enterprise; they may not illegally occupy or use the property of township enterprises without compensation.
Article 13
Township enterprises shall be established in accordance with the enterprise forms prescribed by laws and administrative regulations. Investors shall decide on major matters of the enterprise and establish operation and management systems in accordance with relevant laws and administrative regulations. Enjoy rights and assume obligations in accordance with the law.
Article 14
Township enterprises shall implement democratic management in accordance with the law. Investors shall determine the enterprise management system and the person in charge of the enterprise, make major business decisions and determine employee wages, living benefits, When it comes to major issues such as labor protection and labor safety, the opinions of the enterprise's trade union or employees should be listened to, and the implementation status should be regularly announced to employees and subject to employee supervision.
Article 15
The state encourages qualified areas to establish and improve the social insurance system for employees of township enterprises.
Article 16 If a township enterprise ceases operations or terminates and has established a social insurance system, employees shall be arranged in accordance with relevant regulations; if a labor contract is concluded in accordance with the law, the arrangements shall be made in accordance with the provisions of the contract. Employees who originally belonged to rural collective economic organizations have the right to return to rural collective economic organizations to engage in production, or to seek self-employment.
Article 17
Township and township enterprises shall withdraw a certain proportion of funds from after-tax profits to support agricultural and rural social expenditures. The proportion and management and use methods shall be determined by the provinces and autonomous regions. , Provisions of the People's Government of the Municipality directly under the Central Government.
Except as otherwise provided by laws and administrative regulations, no agency, organization or individual may collect or apportion fees from township enterprises in any way.
Article 18
The state shall reduce a certain percentage of taxes on township and village enterprises within a certain period of time based on the development of township and village enterprises. The tax types, duration and proportion of tax reductions shall be stipulated by the State Council.
Article 19
The state will provide tax incentives for a certain period of time to small and medium-sized township enterprises that meet one of the following conditions according to different circumstances:
(1) ) Collectively owned township enterprises have real difficulties in operating in the initial stage;
(2) Established in minority areas, remote areas and poor areas;
(3) Engaged in grain and feed , meat processing, storage, transportation and marketing operations;
(4) National industrial policies require special support.
The specific measures for the tax incentives mentioned in the preceding paragraph shall be stipulated by the State Council.
Article 20
The state shall use credit means to encourage and support the development of township and village enterprises. For township and village enterprises that meet one of the conditions stipulated in the preceding article and meet the loan conditions, the relevant state financial institutions may grant priority loans, and preferential loans may be granted to those enterprises that are in difficulty with production funds and have development prospects.
The specific measures for priority loans and preferential loans in the preceding paragraph shall be stipulated by the State Council.
Article 21
People's governments at or above the county level may establish township enterprise development funds in accordance with relevant national regulations. The fund is composed of the following funds:
(1) Working capital funds allocated by the government for the development of township enterprises;
(2) A certain proportion of the increase in local taxes paid by township enterprises every year Funds;
(3) Income generated from the use of funds;
(4) Funds voluntarily provided by rural collective economic organizations, township enterprises, farmers, etc.
Article 22
The Township Enterprise Development Fund is specifically used to support the development of township enterprises, and its scope of use is as follows:
(1) Supporting minority areas , develop township enterprises in remote areas and poor areas;
(2) Support economic and technological cooperation and joint venture projects between township enterprises in economically underdeveloped areas, minority areas and economically developed areas;
(3) Support township and village enterprises to adjust their industrial structure and product structure in accordance with national industrial policies;
(4) Support township and village enterprises to carry out technological transformation, develop famous and high-quality new products and produce traditional handicraft products;
(5) Develop township enterprises that produce agricultural production materials or directly serve agricultural production;
(6) Develop operations engaged in the processing, storage, transportation and marketing of grain, feed, and meat township enterprises;
(7) Support vocational education and technical training for employees of township enterprises;
(8) Other projects that need support.
The establishment and use management measures for township enterprise development funds shall be stipulated by the State Council.
Article 23
The state actively cultivates talents in township enterprises, encourages scientific and technological personnel, business managers and graduates from colleges and technical secondary schools to work in township enterprises, and provides support to townships through various means. Corporate services.
Township enterprises train technical personnel, management personnel and production personnel through multiple channels and in various forms, and adopt preferential measures to attract talents.
Article 24
The state adopts preferential measures to encourage township enterprises to carry out various forms of economic cooperation with scientific research institutions, colleges and universities, state-owned enterprises and other enterprises and organizations. Technical cooperation.
Article 25
The state encourages township and village enterprises to carry out foreign economic and technological cooperation and exchanges, build export commodity production bases, and increase foreign exchange earnings from exports.
Qualified township and village enterprises can obtain foreign trade operation rights with approval in accordance with the law.
Article 26
Local people's governments at all levels shall, in accordance with the principles of unified planning and rational layout, combine the development of township enterprises with the construction of small towns, guide and promote the appropriate development of township enterprises Focus on development and gradually strengthen the construction of infrastructure and service facilities to accelerate the construction of small towns.
Article 27
Township enterprises shall, in accordance with market needs and national industrial policies, rationally adjust the industrial structure and product structure, strengthen technological transformation, and continuously adopt advanced technologies and production processes and equipment to improve the level of business management.
Article 28
When establishing township enterprises, the land used for construction shall comply with the overall land use plan, and the land shall be strictly controlled, rationally utilized and used economically. Any wasteland or inferior land may be For utilization, cultivated land or good land shall not be occupied.
If a township enterprise uses land owned by rural collectives, it must go through relevant land use approval procedures and land registration procedures in accordance with the provisions of laws and regulations.
If a township enterprise uses land owned by rural collectives and has been idle for more than two consecutive years or has been idle for more than one year due to suspension of operations, the original land owner shall take back the land use rights and rearrange the use.
Article 29
Township and township enterprises shall reasonably develop and use natural resources in accordance with the law.
Township enterprises engaged in mineral resource mining must comply with relevant laws and regulations, obtain mining licenses and production licenses with the approval of relevant departments, implement regular operations, prevent resource waste, and are strictly prohibited from damaging resources.
Article 30
Township and township enterprises shall, in accordance with relevant national regulations, establish financial accounting systems, strengthen financial management, set up accounting books in accordance with the law, and truthfully record financial activities.
Article 31
Township and township enterprises must truthfully submit statistical data in accordance with the national statistical system. Township enterprises have the right to refuse to fill in statistical investigation reports that are issued in violation of national regulations.
Article 32
Township and township enterprises shall handle tax registration in accordance with the law, make tax returns on schedule, and pay taxes in full.
People's governments at all levels should strengthen the tax management of township and village enterprises in accordance with the law, and relevant administrative departments shall not exceed their administrative authority to reduce or reduce taxes for township and village enterprises.
Article 33
Township and township enterprises shall strengthen product quality management and strive to improve product quality; the products produced and sold must comply with national standards for protecting human health and personal and property safety. and industry standards; it is not allowed to produce or sell expired, deteriorated products and products that have been eliminated by the state; it is not allowed to adulterate or adulterate products, pass off fake ones as genuine, and pass off substandard products as good ones.
Article 34
Township and township enterprises shall use trademarks in accordance with the law and pay attention to corporate reputation; in accordance with national regulations, they shall make labels for the commodities they produce and operate, and shall not forge the origin of the product or forge or Pretend to use other people’s factory names, factory addresses, certification marks, and famous quality marks.
Article 35
Township and township enterprises must abide by laws and regulations related to environmental protection, and in accordance with national industrial policies and under the unified guidance of the local people's government, take measures to actively develop Enterprises with no pollution, less pollution and low resource consumption effectively prevent and control environmental pollution and ecological damage, and protect and improve the environment.
Local people's governments should formulate and implement environmental protection plans for township and village enterprises to improve their ability to prevent and control pollution.
Article 36
Township enterprises must strictly implement the environmental impact assessment system when constructing projects that have an impact on the environment.
Pollution prevention and control facilities in township enterprise construction projects must be designed, constructed and put into operation at the same time as the main project. Pollution prevention and control facilities must be inspected and accepted by the environmental protection administrative department before the construction project can be put into production or use.
Township and township enterprises shall not adopt or use production techniques and equipment that seriously pollute the environment that are expressly prohibited by the state; they may not produce or operate products that seriously pollute the environment that are expressly prohibited by the state. If the pollutants discharged exceed the national or local standards and seriously pollute the environment, they must be treated within a time limit. If the treatment tasks are not completed within the time limit, the company will be shut down, suspended or converted in accordance with the law.
Article 37
Township and township enterprises must abide by laws and regulations on labor protection and labor safety, conscientiously implement the policy of safety first and prevention first, and adopt effective measures. Labor hygiene technical measures and management measures should be adopted to prevent the occurrence of production casualties and occupational diseases; potential accident hazards that endanger employee safety should be resolved within a time limit or production should be suspended for rectification. It is strictly prohibited for managers to give illegal instructions or force employees to work at risk. If a production casualty accident occurs, active rescue measures should be taken, properly handled in accordance with the law, and reported to the relevant departments.
Article 38
Anyone who violates the provisions of this Law and commits any of the following acts shall be ordered to make corrections by the township enterprise administrative department of the people's government at or above the county level:
(1) illegally changing the ownership of a township enterprise;
(2) illegally occupying or using the property of a township enterprise without compensation;
(3) illegally replacing the person in charge of a township enterprise;
(4) Violating the independent management rights of township enterprises.
If the conduct in the preceding paragraph causes economic losses to township enterprises, compensation shall be made in accordance with the law.
Article 39
Township and township enterprises have the right to complain and report to the audit, supervision, finance, price and township enterprise administrative departments any unit that illegally charges, assesses or fines the enterprise. and individuals. Relevant departments and superior authorities should order the responsible person to stop his behavior and return the relevant property within a time limit. For those directly responsible, relevant departments may impose corresponding penalties based on the severity of the case.
Article 40
Where township enterprises violate national product quality, environmental protection, land management, natural resource development, labor safety, taxation and other relevant laws and regulations, they shall not In addition to being dealt with by laws and regulations, the person shall be stopped from enjoying some or all of the benefits stipulated in this law according to the seriousness of the case until it is corrected.
Article 41
If a township enterprise violates the provisions of this Law and fails to assume its obligation to support agriculture, the administrative department of the township enterprise shall order it to make corrections. Before it makes corrections, it may suspend its operations. Enjoy some or all of the benefits stipulated in this law.
Article 42
If the party concerned is dissatisfied with the punishment or handling decision made in accordance with the provisions of Articles 38 to 41 of this Law, the party concerned may apply for administrative review, File a lawsuit.
Article 43
This law shall come into effect on January 1, 1997.