法律文本

中華人民共和國鄉鎮企業法

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

主席令第七十六號

Presidential Decree No. 76

《中華人民共和國鄉鎮企業法》已由中華人民共和國第八屆全國人民代表大會常務委員會第二十二次會議於１９９６年１０月２９日通過，現予公布，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.

中華人民共和國主席  江澤民

President of the PRC: Jiang Zemin

１９９６年１０月２９日

October 29, 1996

（１９９６年１０月２９日第八屆全國人民代表大會常務委員會第二十二次會議通過）

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

第一條   為了扶持和引導鄉鎮企業持續健康發展，保護鄉鎮企業的合法權益，規範鄉鎮企業的行為，繁榮農村經濟，促進社會主義現代化建設，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.

第二條   本法所稱鄉鎮企業，是指農村集體經濟組織或者農民投資為主，在鄉鎮（包括所轄村）舉辦的承擔支援農業義務的各類企業。

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.

前款所稱投資為主，是指農村集體經濟組織或者農民投資超過百分之五十，或者雖不足百分之五十，但能起到控股或者實際支配作用。

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.

鄉鎮企業符合企業法人條件的，依法取得企業法人資格。

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

第三條   鄉鎮企業是農村經濟的重要支柱和國民經濟的重要組成部分。

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

鄉鎮企業的主要任務是，根據市場需要發展商品生產，提供社會服務，增加社會有效供給，吸收農村剩餘勞動力，提高農民收入，支援農業，推進農業和農村現代化，促進國民經濟和社會事業發展。

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.

第四條   發展鄉鎮企業，堅持以農村集體經濟為主導，多種經濟成分共同發展的原則。

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.

第五條   國家對鄉鎮企業積極扶持、合理規劃、分類指導、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.

第六條   國家鼓勵和重點扶持經濟欠發達地區、少數民族地區發展鄉鎮企業，鼓勵經濟發達地區的鄉鎮企業或者其他經濟組織采取多種形式支持經濟欠發達地區和少數民族地區舉辦鄉鎮企業。

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.

第七條   國務院鄉鎮企業行政管理部門和有關部門按照各自的職責對全國的鄉鎮企業進行規劃、協調、監督、服務；縣級以上地方各級人民政府鄉鎮企業行政管理部門和有關部門按照各自的職責對本行政區域內的鄉鎮企業進行規劃、協調、監督、服務。

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.

第八條   經依法登記設立的鄉鎮企業，應當向當地鄉鎮企業行政管理部門辦理登記備案手續。

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.

鄉鎮企業改變名稱、住所或者分立、合並、停業、終止等，依法辦理變更登記、設立登記或者注銷登記後，應當報鄉鎮企業行政管理部門備案。

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.

第九條   鄉鎮企業在城市設立的分支機構，或者農村集體經濟組織在城市開辦的並承擔支援農業義務的企業，按照鄉鎮企業對待。

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.

第十條   農村集體經濟組織投資設立的鄉鎮企業，其企業財產權屬於設立該企業的全體農民集體所有。

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.

農村集體經濟組織與其他企業、組織或者個人共同投資設立的鄉鎮企業，其企業財產權按照出資份額屬於投資者所有。

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.

農民合夥或者單獨投資設立的鄉鎮企業，其企業財產權屬於投資者所有。

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).

第十一條   鄉鎮企業依法實行獨立核算，自主經營，自負盈虧。

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.

具有企業法人資格的鄉鎮企業，依法享有法人財產權。

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

第十二條   國家保護鄉鎮企業的合法權益；鄉鎮企業的合法財產不受侵犯。

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

任何組織或者個人不得違反法律、行政法規幹預鄉鎮企業的生產經營，撤換企業負責人；不得非法占有或者無償使用鄉鎮企業的財產。

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.

第十三條   鄉鎮企業按照法律、行政法規規定的企業形式設立，投資者依照有關法律、行政法規決定企業的重大事項，建立經營管理制度，依法享有權利和承擔義務。

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.

第十四條   鄉鎮企業依法實行民主管理，投資者在確定企業經營管理制度和企業負責人，作出重大經營決策和決定職工工資、生活福利、勞動保護、勞動安全等重大問題時，應當聽取本企業工會或者職工的意見，實施情況要定期向職工公布，接受職工監督。

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.

第十五條   國家鼓勵有條件的地區建立、健全鄉鎮企業職工社會保險制度。

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

第十六條   鄉鎮企業停業、終止，已經建立社會保險制度的，按照有關規定安排職工；依法訂立勞動合同的，按照合同的約定辦理。原屬於農村集體經濟組織的職工有權返回農村集體經濟組織從事生產，或者由職工自謀職業。

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.

第十七條   鄉鎮企業從稅後利潤中提取一定比例的資金用於支援農業和農村社會性支出，其比例和管理使用辦法由省、自治區、直轄市人民政府規定。

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、行政法規另有規定外，任何機關、組織或者個人不得以任何方式向鄉鎮企業收以費用，進行攤派。

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.

第十八條   國家根據鄉鎮企業發展的情況，在一定時期內對鄉鎮企業減征一定比例的稅收。減征稅收的稅種、期限和比例由國務院規定。

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.

第十九條   國家對符合下列條件之一的中小型鄉鎮企業，根據不同情況實行一定期限的稅收優惠：

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）集體所有制鄉鎮企業開辦初期經營確有困難的；

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

（二）設立在少數民族地區、邊遠地區和貧困地區的；

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

（三）從事糧食、飼料、肉類的加工、貯存、運銷經營的；

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

（四）國家產業政策規定需要特殊扶持的。

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

前款稅收優惠的具體辦法由國務院規定。

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

第二十條   國家運用信貸手段，鼓勵和扶持鄉鎮企業發展。對於符合前條規定條件之一並且符合貸款條件的鄉鎮企業，國家有關金融機構可以給予優先貸款，對其中生產資金困難且有發展前途的可以給予優惠貸款。

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.

前款優先貸款、優惠貸款的具體辦法由國務院規定。

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

第二十一條   縣級以上人民政府依照國家有關規定，可以設立鄉鎮企業發展基金。基金由下列資金組成：

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）政府撥付的用於鄉鎮企業發展的周轉金；

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

（二）鄉鎮企業每年上繳地方稅金增長部分中一定比例的資金；

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

（三）基金運用產生的收益；

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

（四）農村集體經濟組織、鄉鎮企業、農民等自願提供的資金。

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

第二十二條   鄉鎮企業發展基金專門用於扶持鄉鎮企業發展，其使用範圍如下：

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

（一）支持少數民族地區、邊遠地區和貧困地區發展鄉鎮企業；

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

（二）支持經濟欠發達地區、少數民族地區與經濟發達地區的鄉鎮企業之間進行經濟技術合作和舉辦合資項目；

(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）支持鄉鎮企業按照國家產業政策調整產業結構和產品結構；    （四）支持鄉鎮企業進行技術改造，開發名特優新產品和生產傳統手工藝產品；    （五）發展生產農用生產資料或者直接為農業生產服務的鄉鎮企業；    （六）發展從事糧食、飼料、肉類的加工、貯存、運銷經營的鄉鎮企業；    （七）支持鄉鎮企業職工的職業教育和技術培訓；

(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）其他需要扶持的項目。

(VIII) other projects that need support.

鄉鎮企業發展基金的設立和使用管理辦法由國務院規定。

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

第二十三條   國家積極培養鄉鎮企業人才，鼓勵科技人員、經營管理人員及大中專畢業生到鄉鎮企業工作，通過多種方式為鄉鎮企業服務。

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.

鄉鎮企業通過多渠道、多形式培訓技術人員、經營管理人員和生產人員，並采取優惠措施吸引人才。

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.

第二十四條   國家采取優惠措施，鼓勵鄉鎮企業同科研機構、高等院校、國有企業及其他企業、組織之間開展各種形式的經濟技術合作。

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.

第二十五條   國家鼓勵鄉鎮企業開展對外經濟技術合作與交流，建設出口商品生產基地，增加出口創匯。

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.

具備條件的鄉鎮企業依法經批準可以取得對外貿易經營權。

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

第二十六條   地方各級人民政府按照統一規劃、合理布局的原則，將發展鄉鎮企業同小城鎮建設相結合，引導和促進鄉鎮企業適當集中發展，逐步加強基礎設施和服務設施建設，以加快小城鎮建設。

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.

第二十七條   鄉鎮企業應當按照市場需要的國家產業政策，合理調整產業結構和產品結構，加強技術改造，不斷采用先進的技術、生產工藝和設備，提高企業經營管理水平。

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.

第二十八條   舉辦鄉鎮企業，其建設用地應當符合土地利用總體規劃，嚴格控制、合理利用和節約使用土地，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.

舉辦鄉鎮企業使用農村集體所有的土地的，應當依照法律、法規的規定，辦理有關用地批準手續和土地登記手續。

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.

鄉鎮企業使用農村集體所有的土地，連續閑置兩年以上或者因停辦閑置一年以上的，應當由原土地所有者收回該土地使用權，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.

第二十九條   鄉鎮企業應當依法合理開發和使用自然資源。

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

鄉鎮企業從事礦產資源開采，必須依照有關法律規定，經有關部門批準，取得采礦許可證、生產許可證，實行正規作業，防止資源浪費，嚴禁破壞資源。

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.

第三十條   鄉鎮企業應當按照國家有關規定，建立財務會計制度，加強財務管理，依法設置會計帳冊，如實記錄財務活動。

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.

第三十一條   鄉鎮企業必須按照國家統計制度，如實報送統計資料。對於違反國家規定制發的統計調查報表，鄉鎮企業有權拒絕填報。

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.

第三十二條   鄉鎮企業應當依法辦理稅務登記，按期進行納稅申報，足額繳納稅款。

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.

各級人民政府應當依法加強鄉鎮企業的稅收管理工作，有關管理部門不得超越管理權限對鄉鎮企業減免稅。

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.

第三十三條   鄉鎮企業應當加強產品質量管理，努力提高產品質量；生產和銷售的產品必須符合保障人體健康，人身、財產安全的國家標準和行業標準；不得生產、銷售失效、變質產品和國家明令淘汰的產品；不得在產品中摻雜、摻假，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.

第三十四條   鄉鎮企業應當依法使用商標，重視企業信譽；按照國家規定，制作所生產經營的商品標識，不得偽造產品的產地或者偽造、冒用他人廠名、廠址和認證標志、名優標志。

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.

第三十五條   鄉鎮企業必須遵守有關環境保護的法律、法規，按照國家產業政策，在當地人民政府的統一指導下，采取措施，積極發展無汙染、少汙染和低資源消耗的企業，切實防治環境汙染和生態破壞，保護和改善環境。

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.

地方人民政府應當制定和實施鄉鎮企業環境保護規劃，提高鄉鎮企業防治汙染的能力。

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

第三十六條   鄉鎮企業建設對環境有影響的項目，必須嚴格執行環境影響評價制度。

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.

鄉鎮企業建設項目中防治汙染的設施，必須與主體工程同時設計、同時施工、同時投產使用。防治汙染的設施必須經環境保護行政主管部門驗收合格後，該建設項目方可投入生產或者使用。

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.

鄉鎮企業不得采用或者使用國家明令禁止的嚴重汙染環境的生產工藝和設備；不得生產和經營國家明令禁止的嚴重汙染環境的產品。排放汙染物超過國家或者地方規定標準，嚴重汙染環境的，必須限期治理，逾期未完成治理任務的，依法關閉、停產或者轉產。

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.

第三十七條   鄉鎮企業必須遵守有關勞動保護、勞動安全的法律、法規，認真貫徹執行安全第一、預防為主的方針，采取有效的勞動衛生技術措施和管理措施，防止生產傷亡事故和職業病的發生；對危害職工安全的事故隱患，應當限期解決或者停產整頓。嚴禁管理者違章指揮，強令職工冒險作業。發生生產傷亡事故，應當采取積極搶救措施，依法妥善處理，並向有關部門報告。

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.

第三十八條   違反本法規定，有下列行為之一的，由縣級以上人民政府鄉鎮企業行政管理部門責令改正：

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）非法改變鄉鎮企業所有權的；

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

（二）非法占有或者無償使用鄉鎮企業財產的；

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

（三）非法撤換鄉鎮企業負責人的；

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

（四）侵犯鄉鎮企業自主經營權的。

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

前款行為給鄉鎮企業造成經濟損失的，應當依法賠償。

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

第三十九條   鄉鎮企業有權向審計、監察、財政、物價和鄉鎮企業行政管理部門控告、檢舉向企業非法收費、攤派或者罰款的單位和個人。有關部門和上級機關應當責令責任人停止其行為，並限期歸還有關財物。對直接責任人員，有關部門可以根據情節輕重，給予相應的處罰。

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.

第四十條   鄉鎮企業違反國家產品質量、環境保護、土地管理、自然資源開發、勞動安全、稅收及其他有關法律、法規的，除依照有關法律、法規處理外，在其改正之前，應當根據情節輕重停止其享受本法規定的部分或者全部優惠。

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.

第四十一條   鄉鎮企業違反本法規定，不承擔支援農業義務的，由鄉鎮企業行政管理部門責令改正，在其改正之前，可以停止其享受本法規定的部分或者全部優惠。

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.

第四十二條   對依照本法第三十八條至第四十一條規定所作處罰、處理決定不服的，當事人可以依法申請行政複議、提起訴訟。

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.

第四十三條   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.