法律文本

中华人民共和国乡镇企业法

Law of the People's Republic of China on Township Enterprises

主席令第七十六号

Presidential Decree No. 76

《中华人民共和国乡镇企业法》已由中华人民共和国第八届全国人民代表大会常务委员会第二十二次会议于１９９６年１０月２９日通过，现予公布，自１９９７年１月１日起施行。

Law of the People's Republic of China on Township Enterprises adopted at the 22nd Meeting of the Standing Committee of the Eighth National People's Congress on October 29, 1996 are hereby promulgated for implementation as of January 1, 1997.

中华人民共和国主席  江泽民

President of the PRC: Jiang Zemin

１９９６年１０月２９日

October 29, 1996

（１９９６年１０月２９日第八届全国人民代表大会常务委员会第二十二次会议通过）

(Adopted at the 22nd Meeting of the Standing Committee of the Eighth National People's Congress on October 29, 1996)

第一条   为了扶持和引导乡镇企业持续健康发展，保护乡镇企业的合法权益，规范乡镇企业的行为，繁荣农村经济，促进社会主义现代化建设，制定本法。

Article 1 This Law is enacted for the purpose of facilitating and guiding the sound and sustained development of township enterprises, protecting their legitimate rights and interests, standardizing their operations, bringing about a prosperous rural economy and promoting the socialist modernization drive.

第二条   本法所称乡镇企业，是指农村集体经济组织或者农民投资为主，在乡镇（包括所辖村）举办的承担支援农业义务的各类企业。

Article 2 The term "township enterprises" as used in this Law refers to the various enterprises that are established in townships (including the villages under their jurisdiction), with the majority of their capital being invested by rural economic collectives or farmers, and that undertake the obligations to support agriculture.

前款所称投资为主，是指农村集体经济组织或者农民投资超过百分之五十，或者虽不足百分之五十，但能起到控股或者实际支配作用。

The words "the bulk of their capital" as used in the preceding paragraph mean that the capital invested by the rural economic collectives or farmers exceeds 50 percent of the total, or is less than 50 percent but enough to play a holding or dominating role.

乡镇企业符合企业法人条件的，依法取得企业法人资格。

A township enterprise that meets the qualifications for an enterprise legal person shall obtain the status of a legal person as an enterprise.

第三条   乡镇企业是农村经济的重要支柱和国民经济的重要组成部分。

Article 3 Township and village enterprises constitute an important pillar of the rural economy and an important component of the national economy.

乡镇企业的主要任务是，根据市场需要发展商品生产，提供社会服务，增加社会有效供给，吸收农村剩余劳动力，提高农民收入，支援农业，推进农业和农村现代化，促进国民经济和社会事业发展。

The main tasks of township enterprises are to develop production of commodities in light of market demands, provide service to the public, increase the supply of marketable products, absorb surplus rural labor, help raise the income of farmers, support agriculture, advance agricultural and rural modernization and promote the development of the national economy and social undertakings.

第四条   发展乡镇企业，坚持以农村集体经济为主导，多种经济成分共同发展的原则。

Article 4 In developing township enterprises, the rural collective economy should be treated as the leading force in the promotion of the simultaneous development of diversified economic sectors.

第五条   国家对乡镇企业积极扶持、合理规划、分类指导、依法管理。

Article 5 The State gives active support to township enterprises, makes rational planning for their development, provides different guidance to different categories of them and administer their affairs pursuant to law.

第六条   国家鼓励和重点扶持经济欠发达地区、少数民族地区发展乡镇企业，鼓励经济发达地区的乡镇企业或者其他经济组织采取多种形式支持经济欠发达地区和少数民族地区举办乡镇企业。

Article 6 The State encourages and helps the economically underdeveloped areas and areas inhabited by ethnic minorities to develop township enterprises, and encourages township enterprises and other economic organizations in economically developed areas to support, by various means, the economically underdeveloped areas and areas inhabited by ethnic minorities in their efforts to run township enterprises.

第七条   国务院乡镇企业行政管理部门和有关部门按照各自的职责对全国的乡镇企业进行规划、协调、监督、服务；县级以上地方各级人民政府乡镇企业行政管理部门和有关部门按照各自的职责对本行政区域内的乡镇企业进行规划、协调、监督、服务。

Article 7 The administrative department for township enterprises under the State Council and other relevant departments shall, in accordance with their respective functions and responsibilities, make plans for and arrange coordination among, exercise supervision over and provide service to township enterprises nationwide; the administrative departments for township enterprises and other relevant departments of the local people's governments at or above the county level shall, in accordance with their respective functions and responsibilities, do the same with regard to township enterprises within their respective administrative regions.

第八条   经依法登记设立的乡镇企业，应当向当地乡镇企业行政管理部门办理登记备案手续。

Article 8 Township enterprises established through registration pursuant to law shall undergo the procedure of registration for the record with the local administrative department for Township enterprises.

乡镇企业改变名称、住所或者分立、合并、停业、终止等，依法办理变更登记、设立登记或者注销登记后，应当报乡镇企业行政管理部门备案。

Where a township enterprise wishes to change its name or domicile, or to divide itself or merge with another enterprise, to suspend operation and close down, it shall, after making the registration of alteration, establishment or cancellation according to law, report to the administrative department for township enterprises for the record.

第九条   乡镇企业在城市设立的分支机构，或者农村集体经济组织在城市开办的并承担支援农业义务的企业，按照乡镇企业对待。

Article 9 The branches established in cities by township enterprises and the enterprises set up by rural economic collectives in cities to undertake the obligations in support of agriculture shall be treated as township enterprises.

第十条   农村集体经济组织投资设立的乡镇企业，其企业财产权属于设立该企业的全体农民集体所有。

Article 10 Where a township enterprise is established with the investment of rural economic collectives, its property rights shall be owned collectively by all the farmers who help establish the enterprise.

农村集体经济组织与其他企业、组织或者个人共同投资设立的乡镇企业，其企业财产权按照出资份额属于投资者所有。

Where a township enterprise is established with the joint investment of rural economic collectives and other enterprises, organizations or individuals, its property rights shall be owned by the investors in proportion to the amount of their shares.

农民合伙或者单独投资设立的乡镇企业，其企业财产权属于投资者所有。

Where a township enterprise is established with the investment of farmers in partnership or of a farmer alone, its property rights shall be owned by the investor (s).

第十一条   乡镇企业依法实行独立核算，自主经营，自负盈亏。

Article 11 Township enterprises shall, in accordance with law, practise independent accounting and independent management and take full responsibility for its own profits and losses.

具有企业法人资格的乡镇企业，依法享有法人财产权。

A township enterprise that has acquired the status of an enterprise legal person shall enjoy the right to the property of the legal person.

第十二条   国家保护乡镇企业的合法权益；乡镇企业的合法财产不受侵犯。

Article 12 The State protects the lawful rights and interests of township enterprises; the lawful property of township enterprises shall be inviolable.

任何组织或者个人不得违反法律、行政法规干预乡镇企业的生产经营，撤换企业负责人；不得非法占有或者无偿使用乡镇企业的财产。

No organizations or individuals may, in violation of laws, administrative rules and regulations, intervene in the production and operation of township enterprises, remove or replace the leading members of the enterprises; and they may not illegally take into their own possession or use without compensation the property of township enterprises.

第十三条   乡镇企业按照法律、行政法规规定的企业形式设立，投资者依照有关法律、行政法规决定企业的重大事项，建立经营管理制度，依法享有权利和承担义务。

Article 13 Township enterprises shall be established in the forms provided by laws, administrative rules and regulations. The investors shall, in accordance with relevant laws, administrative rules and regulations, decide on major issues of the enterprise, institute operation and management systems, and enjoy the rights and undertake the obligations according to law.

第十四条   乡镇企业依法实行民主管理，投资者在确定企业经营管理制度和企业负责人，作出重大经营决策和决定职工工资、生活福利、劳动保护、劳动安全等重大问题时，应当听取本企业工会或者职工的意见，实施情况要定期向职工公布，接受职工监督。

Article 14 Township enterprises shall practise democratic management in accordance with law. The investors shall, before instituting the operation and management systems of the enterprise, deciding on the leading members of the enterprise, making decisions concerning major issues such as operation, the employees' wages and welfare, their occupational protection and safety, listen to the opinions of the trade union and the employees of such enterprise, regularly make public the implementation of the above-mentioned decisions and accept supervision by the employees.

第十五条   国家鼓励有条件的地区建立、健全乡镇企业职工社会保险制度。

Article 15 The State encourages the institution of a sound social insurance system for the employees of township enterprises in areas where conditions permit.

第十六条   乡镇企业停业、终止，已经建立社会保险制度的，按照有关规定安排职工；依法订立劳动合同的，按照合同的约定办理。原属于农村集体经济组织的职工有权返回农村集体经济组织从事生产，或者由职工自谋职业。

Article 16 If a township enterprise suspends operation or closes down, where a social insurance system has been instituted, it shall make arrangements for the employees in accordance with the relevant regulations; where a labour contract has been concluded, it shall handle the matter as agreed upon in the contract. Those employees who come from rural economic collectives shall have the right to return to their original rural economic collectives to engage in production or they may independently try to seek new jobs.

第十七条   乡镇企业从税后利润中提取一定比例的资金用于支援农业和农村社会性支出，其比例和管理使用办法由省、自治区、直辖市人民政府规定。

Article 17 Township enterprises shall draw a certain proportion of their after-tax profits to support agriculture and to spend on rural social undertakings. The proportion of such profits and measures for its use and management shall be prescribed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

除法律、行政法规另有规定外，任何机关、组织或者个人不得以任何方式向乡镇企业收以费用，进行摊派。

Unless otherwise provided by laws, administrative rules and regulations, no State organ, organization or individual may, in any form, impose charges on or apportion expenses among township enterprises.

第十八条   国家根据乡镇企业发展的情况，在一定时期内对乡镇企业减征一定比例的税收。减征税收的税种、期限和比例由国务院规定。

Article 18 The State reduces a certain proportion of the tax to be collected from township enterprises for a certain period of time, depending on the level of their development. The types of tax to be reduced, the period of time for and the proportion of such reduction shall be prescribed by the State Council.

第十九条   国家对符合下列条件之一的中小型乡镇企业，根据不同情况实行一定期限的税收优惠：

Article 19 The State applies a preferential policy of taxation, for a certain period of time and in light of different circumstances, to small and medium -sized township enterprises that meet one of the following conditions:

（一）集体所有制乡镇企业开办初期经营确有困难的；

1. being a collectively owned township enterprise that is having difficulties operating its business in the early stage after its establishment;

（二）设立在少数民族地区、边远地区和贫困地区的；

2. being established in an area inhabited by ethnic minorities or in a remote and poverty-stricken area;

（三）从事粮食、饲料、肉类的加工、贮存、运销经营的；

3. being engaged in the processing, storage, transport or marketing of grain, feed or meat; or

（四）国家产业政策规定需要特殊扶持的。

(IV) being in need of special support according to state industrial policies.

前款税收优惠的具体办法由国务院规定。

The specific measures for preferential tax treatment mentioned in the preceding paragraph shall be formulated by the State Council.

第二十条   国家运用信贷手段，鼓励和扶持乡镇企业发展。对于符合前条规定条件之一并且符合贷款条件的乡镇企业，国家有关金融机构可以给予优先贷款，对其中生产资金困难且有发展前途的可以给予优惠贷款。

Article 20 The State encourages and supports the development of township enterprises by means of credit and loan. With regard to the township enterprises that meet one of the conditions provided in the preceding article and the qualifications for loan, the relevant financial institutions of the State may grant them priority loan or provide concessional loan to the ones that lack funds for production but have a promising future.

前款优先贷款、优惠贷款的具体办法由国务院规定。

The specific measures for granting priority loans and concessional loans mentioned in the preceding paragraph shall be prescribed by the State Council.

第二十一条   县级以上人民政府依照国家有关规定，可以设立乡镇企业发展基金。基金由下列资金组成：

Article 21 The people's governments at or above the county level may, in accordance with the relevant regulations of the State, establish development funds for township enterprises. The funds shall consist of the following:

（一）政府拨付的用于乡镇企业发展的周转金；

1. working funds allocated by the government for the development of township enterprises;

（二）乡镇企业每年上缴地方税金增长部分中一定比例的资金；

2. a certain proportion of the increased taxes annually turned over to the local people's governments by the township enterprises; and

（三）基金运用产生的收益；

(III) proceeds generated from use of the funds; and

（四）农村集体经济组织、乡镇企业、农民等自愿提供的资金。

(IV) Funds provided voluntarily by rural economic collectives, township enterprises and farmers.

第二十二条   乡镇企业发展基金专门用于扶持乡镇企业发展，其使用范围如下：

Article 22 Development funds for township enterprises shall specially be used to support the development of such enterprises in the following ways:

（一）支持少数民族地区、边远地区和贫困地区发展乡镇企业；

1. to support the development of township enterprises in areas inhabited by ethnic minorities, in outlying areas and in poverty-stricken areas;

（二）支持经济欠发达地区、少数民族地区与经济发达地区的乡镇企业之间进行经济技术合作和举办合资项目；

(II) to support economic and technological cooperation between township enterprises in economically developed areas and enterprises in economically less developed areas and areas inhabited by ethnic minorities, and support their efforts in undertaking jointly-invested projects.

（三）支持乡镇企业按照国家产业政策调整产业结构和产品结构；    （四）支持乡镇企业进行技术改造，开发名特优新产品和生产传统手工艺产品；    （五）发展生产农用生产资料或者直接为农业生产服务的乡镇企业；    （六）发展从事粮食、饲料、肉类的加工、贮存、运销经营的乡镇企业；    （七）支持乡镇企业职工的职业教育和技术培训；

(III) give support to township enterprises in their efforts to readjust the structure of industries and the mix of products in accordance with the industrial policy of the State; (4) give support to township enterprises in their efforts to update technology, to develop famous-, special, high-quality and new products, and to produce traditional handicrafts; (5) develop township enterprises that produce means of agricultural production or that directly serve the needs of agricultural production; (6) develop township enterprises that are engaged in processing, storage, transport and marketing of grain, feed and meat; and (7) provide vocational education and technical training for employees of township enterprises;

（八）其他需要扶持的项目。

(VIII) other projects that need support.

乡镇企业发展基金的设立和使用管理办法由国务院规定。

The specific measures for establishment, use and management of development funds for township enterprises shall be formulated by the State Council.

第二十三条   国家积极培养乡镇企业人才，鼓励科技人员、经营管理人员及大中专毕业生到乡镇企业工作，通过多种方式为乡镇企业服务。

Article 23 The State helps train skilled people for township enterprises and encourages scientists, technicians, managers and administrators and graduates of universities, colleges and specialized secondary schools to work in such enterprises and serve them in various ways.

乡镇企业通过多渠道、多形式培训技术人员、经营管理人员和生产人员，并采取优惠措施吸引人才。

Township enterprises shall, through various channels and forms, train their own technicians, managers and administrators and producers and adopt preferential measures to recruit skilled people.

第二十四条   国家采取优惠措施，鼓励乡镇企业同科研机构、高等院校、国有企业及其他企业、组织之间开展各种形式的经济技术合作。

Article 24 The State adopts preferential measures to encourage all forms of economic and technological cooperation between township enterprises and scientific research institutions, institutions of higher learning, State-owned enterprises and other enterprises and organizations.

第二十五条   国家鼓励乡镇企业开展对外经济技术合作与交流，建设出口商品生产基地，增加出口创汇。

Article 25 The State encourages township enterprises to carry out economic and technological cooperation and exchange with foreign countries, build export-oriented commodity production bases and increase foreign exchange earnings from exports.

具备条件的乡镇企业依法经批准可以取得对外贸易经营权。

Township enterprises that meet the requirements may, after approval and in accordance with law, be authorized to engage in foreign trade.

第二十六条   地方各级人民政府按照统一规划、合理布局的原则，将发展乡镇企业同小城镇建设相结合，引导和促进乡镇企业适当集中发展，逐步加强基础设施和服务设施建设，以加快小城镇建设。

Article 26 Local people's governments at all levels shall, under the principles of unified planning and rational geographical distribution, combine the development of township enterprises with the construction of small cities and towns, guide and promote the development of township enterprises in a moderately concentrated manner, and gradually increase the building of infrastructure and service facilities to accelerate the construction of small cities and towns.

第二十七条   乡镇企业应当按照市场需要的国家产业政策，合理调整产业结构和产品结构，加强技术改造，不断采用先进的技术、生产工艺和设备，提高企业经营管理水平。

Article 27 Township enterprises shall, in accordance with market demand and the industrial policy of the State, appropriately readjust the structure of production and the mix of products, promote technical updating, constantly adopt advanced technology, production techniques and equipment and improve the standard of management and administration.

第二十八条   举办乡镇企业，其建设用地应当符合土地利用总体规划，严格控制、合理利用和节约使用土地，凡有荒地、劣地可以利用的，不得占用耕地、好地。

Article 28 The land used for construction of township enterprises shall be in conformity with the overall plan for land utilization, and it shall be kept under strict control and used rationally and economically; where it is possible to use wasteland or land of inferior quality, no cultivated land or land of good quality shall be used.

举办乡镇企业使用农村集体所有的土地的，应当依照法律、法规的规定，办理有关用地批准手续和土地登记手续。

Where land owned by rural collectives is used for the construction of a township enterprise, relevant procedures must be completed in order to obtain approval and to register for the use of the land in accordance with laws and regulations.

乡镇企业使用农村集体所有的土地，连续闲置两年以上或者因停办闲置一年以上的，应当由原土地所有者收回该土地使用权，重新安排使用。

If the land owned by rural collectives to be used for construction of a township enterprise has been left unused for two successive years or more, or left unused for one year or more because its construction has been cancelled, the right to use the land shall be taken over by the original owner, which shall make new arrangement for its use.

第二十九条   乡镇企业应当依法合理开发和使用自然资源。

Article 29 Township enterprises shall rationally develop and use natural resources in accordance with law.

乡镇企业从事矿产资源开采，必须依照有关法律规定，经有关部门批准，取得采矿许可证、生产许可证，实行正规作业，防止资源浪费，严禁破坏资源。

In order to extract mineral resources, a township enterprise must, in accordance with relevant laws, obtain approval of the relevant department, a mining permit and a production permit, operate in conformity with relevant rules and guard against the waste and destruction of resources, which are strictly prohibited.

第三十条   乡镇企业应当按照国家有关规定，建立财务会计制度，加强财务管理，依法设置会计帐册，如实记录财务活动。

Article 30 Township enterprises shall, in accordance with relevant regulations of the State, set up financial and accounting systems to tighten financial control and keep account books according to law to record financial activities truthfully.

第三十一条   乡镇企业必须按照国家统计制度，如实报送统计资料。对于违反国家规定制发的统计调查报表，乡镇企业有权拒绝填报。

Article 31 Township enterprises must, according to the statistical regulations of the State, submit truthful reports providing statistical data. They have the right to refuse to fill in statistical survey forms prepared and issued in violation of State regulations.

第三十二条   乡镇企业应当依法办理税务登记，按期进行纳税申报，足额缴纳税款。

Article 32 Township enterprises shall go through the formalities for tax registration in accordance with law, submit tax returns regularly and pay taxes in full.

各级人民政府应当依法加强乡镇企业的税收管理工作，有关管理部门不得超越管理权限对乡镇企业减免税。

The people's governments at all levels shall strengthen the administration of tax collection in relation to township enterprises in accordance with the law and the relevant administrative department shall not reduce the taxes of township enterprises or exempt them from taxation beyond the limit of its authority for administration.

第三十三条   乡镇企业应当加强产品质量管理，努力提高产品质量；生产和销售的产品必须符合保障人体健康，人身、财产安全的国家标准和行业标准；不得生产、销售失效、变质产品和国家明令淘汰的产品；不得在产品中掺杂、掺假，以假充真，以次充好。

Article 33 Township enterprises shall pay close attention to the quality control of their products and make efforts to improve the quality; products manufactured and marketed must meet both national standards and trade standards in force to safeguard the health and safety of persons and property; no products that have ceased to be effective, that have expired or that have been eliminated by formal State orders shall be manufactured or marketed; and it is forbidden to mix impurities or imitations into products, or pass a fake or defective product off as a genuine or good one.

第三十四条   乡镇企业应当依法使用商标，重视企业信誉；按照国家规定，制作所生产经营的商品标识，不得伪造产品的产地或者伪造、冒用他人厂名、厂址和认证标志、名优标志。

Article 34 Township enterprises shall use trademarks in accordance with the law and cherish their reputation; they shall print trademarks for the commodities they produce in accordance with State regulations, and they may not forge the place of origin or forge or falsely use the name and address of a factory of another producer, as well as authentication marks and famous-and- excellent product marks of another producer.

第三十五条   乡镇企业必须遵守有关环境保护的法律、法规，按照国家产业政策，在当地人民政府的统一指导下，采取措施，积极发展无污染、少污染和低资源消耗的企业，切实防治环境污染和生态破坏，保护和改善环境。

Article 35 Township enterprises must abide by laws and regulations regarding environmental protection and, in adherence to the industrial policy of the State and under the unified guidance of the local people's governments, take measures to make themselves enterprises that discharge little or no pollution and consume less resources, in order to prevent and control environmental pollution and ecological disruption and to protect and improve the environment.

地方人民政府应当制定和实施乡镇企业环境保护规划，提高乡镇企业防治污染的能力。

Local people's governments shall formulate and implement township enterprises plans to improve environmental protection, thus increasing their ability to prevent and control pollution.

第三十六条   乡镇企业建设对环境有影响的项目，必须严格执行环境影响评价制度。

Article 36 If a township enterprise begins a construction project that will have an impact on the environment, it must strictly implement an evaluation system governing the impact of the project on the environment.

乡镇企业建设项目中防治污染的设施，必须与主体工程同时设计、同时施工、同时投产使用。防治污染的设施必须经环境保护行政主管部门验收合格后，该建设项目方可投入生产或者使用。

Installations for the prevention and control of pollution in a township enterprise construction project must be designed, built and put into operation at the same time as the principal part of the project. The project shall not be put into operation or use until installations that will help prevent or control pollution have been examined and approved by the administrative department in charge of environmental protection.

乡镇企业不得采用或者使用国家明令禁止的严重污染环境的生产工艺和设备；不得生产和经营国家明令禁止的严重污染环境的产品。排放污染物超过国家或者地方规定标准，严重污染环境的，必须限期治理，逾期未完成治理任务的，依法关闭、停产或者转产。

No township enterprises may adopt or make use of production techniques and equipment formally prohibited by the State for they cause serious environmental pollution; and they may not manufacture or market products formally prohibited by the State for they could cause serious environmental pollution. Those enterprises that discharge pollutants in excess of the standards set by the State or local authorities and thus seriously pollute the environment shall bring the pollution under control within a time limit; those that fail to do so within the time limit shall close down, suspend production or change the line of production according to law.

第三十七条   乡镇企业必须遵守有关劳动保护、劳动安全的法律、法规，认真贯彻执行安全第一、预防为主的方针，采取有效的劳动卫生技术措施和管理措施，防止生产伤亡事故和职业病的发生；对危害职工安全的事故隐患，应当限期解决或者停产整顿。严禁管理者违章指挥，强令职工冒险作业。发生生产伤亡事故，应当采取积极抢救措施，依法妥善处理，并向有关部门报告。

Article 37 Township enterprises must abide by laws and regulations regarding occupational protection and safety, and conscientiously implement the principle of putting safety and prevention first, adopting effective technical and managerial measures for occupational health and preventing the occurrence of work casualties and occupational diseases; and they shall remove the hidden dangers of accidents that endanger the safety of employees within a time limit or suspend production for rectification. Managers are strictly prohibited from giving orders in violation of rules and regulations and forcing workers to take risks. Once casualties occur, they shall take emergency rescue measures, make proper arrangements for the victims according to law, and report the matter to the departments concerned.

第三十八条   违反本法规定，有下列行为之一的，由县级以上人民政府乡镇企业行政管理部门责令改正：

Article 38 Whoever, in violation of this Law, commits any of the following acts shall be ordered to put it right by the administrative department of the people's government at or above the county level that is in charge of township enterprises:

（一）非法改变乡镇企业所有权的；

1. altering ownership of a township enterprise in violation of law;

（二）非法占有或者无偿使用乡镇企业财产的；

2. taking into their possession or using without compensation the property of a township enterprise in violation of law;

（三）非法撤换乡镇企业负责人的；

(III) Illegally removing or replacing leading members of a township enterprise;

（四）侵犯乡镇企业自主经营权的。

(IV) encroaching on the right of a township enterprise to independent management.

前款行为给乡镇企业造成经济损失的，应当依法赔偿。

If any of the above-mentioned acts causes economic losses to a township enterprise, compensation shall be made in accordance with law.

第三十九条   乡镇企业有权向审计、监察、财政、物价和乡镇企业行政管理部门控告、检举向企业非法收费、摊派或者罚款的单位和个人。有关部门和上级机关应当责令责任人停止其行为，并限期归还有关财物。对直接责任人员，有关部门可以根据情节轻重，给予相应的处罚。

Article 39 Township enterprises shall have the right to accuse or report any units or individuals that collect charges from, apportion expenses among or impose fines on them in violation of law to the administrative departments for audit, supervision, finance, price control and Township enterprises. The departments concerned and organs at higher levels shall order the persons who are responsible for the violation to desist and return the money within a time limit. The departments concerned may, in light of seriousness of the violation, impose appropriate sanctions on the persons who are directly responsible for the violation.

第四十条   乡镇企业违反国家产品质量、环境保护、土地管理、自然资源开发、劳动安全、税收及其他有关法律、法规的，除依照有关法律、法规处理外，在其改正之前，应当根据情节轻重停止其享受本法规定的部分或者全部优惠。

Article 40 Before they put it right, township enterprises that violate state laws or regulations regarding product quality, environmental protection, land administration, the exploitation of natural resources, occupational safety, taxation, etc. shall, in light of seriousness of the violation, be deprived of part or all of the preferential treatment they have enjoyed in accordance with this Law, in addition to having sanctions imposed pursuant to relevant laws and regulations.

第四十一条   乡镇企业违反本法规定，不承担支援农业义务的，由乡镇企业行政管理部门责令改正，在其改正之前，可以停止其享受本法规定的部分或者全部优惠。

Article 41 Township enterprises that, in violation of this Law, refuse to undertake obligations that support agriculture, shall be ordered to remedy their actions by the administrative department for Township enterprises and may, before they have remedied their actions, be deprived of part or all of the preferential treatment enjoyed by them in accordance with this Law.

第四十二条   对依照本法第三十八条至第四十一条规定所作处罚、处理决定不服的，当事人可以依法申请行政复议、提起诉讼。

Article 42 If a party is not satisfied with the penalty or sanctions imposed according to the provisions from Article 38 through Article 41 of this Law, it may apply for administrative reconsideration or bring a lawsuit according to law.

第四十三条   本法自１９９７年１月１日起施行。

Article 43 This Law shall go into effect as of January 1, 1997.