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No. 8 of 10 Model Cases on Administrative Agreements Issued by the Supreme People's Court (Batch 1): Hengyu Company v. the People's Government of Rong'an County, Guangxi Zhuang Autonomous Region (case of non-performance of an administrative agreement)
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最高人民法院发布10起行政协议典型案例（第一批）之八：恒裕公司诉广西壮族自治区融安县人民政府不履行行政协议案
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【法宝引证码】
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| No. 8 of 10 Model Cases on Administrative Agreements Issued by the Supreme People's Court (Batch 1): Hengyu Company v. the People's Government of Rong'an County, Guangxi Zhuang Autonomous Region (case of non-performance of an administrative agreement) | | 最高人民法院发布10起行政协议典型案例（第一批）之八：恒裕公司诉广西壮族自治区融安县人民政府不履行行政协议案 |
| 1. Basic Facts | | 基本案情 |
| On May 8, 2009, the People's Government of Rong'an County of Guangxi Zhuang Autonomous Region (hereinafter referred to as the “Rong'an County Government”) responded to the report on the request for preferential policies submitted by Rong'an Hengyu Fragrance Oil Technology Co., Ltd. (hereinafter referred to as “Hengyu Company”): It agreed to transfer 30 mu of land to Hengyu Company as the construction land for the tea oil deep processing project; after the land was obtained through auction, when the construction investment reached 1.8 million yuan, the part of the transferred land price exceeding 30,000 yuan per mu was refunded to the company as the company's construction funds to accelerate the construction process; it was required that the output value in the fourth year of production must reach more than 20 million yuan, and the annual tax should reach more than 1.5 million yuan. Otherwise, Hengyu Company should refund the part of the transferred land price exceeding 30,000 yuan per mu and interests during the same period. On April 23, 2012, Hengyu Company obtained the right to use state-owned land. Hengyu Company formally put into production at the end of 2012, and realized sales income of 291,900 yuan and paid taxes of 79,700 yuan in that year. On September 30, 2013, the Rong'an County Government decided not to cash special subsidy funds of 1,668,400 yuan temporarily for Hengyu Company's request to cash the funds in the form of support funds for technical reform. On January 13, 2014, Rong'an County Price Certification Center issued a price certification for Hengyu Company's machinery and equipment: The total certified price of machinery and equipment stored by Hengyu Company for production in the factory was 7.837 million yuan. Hengyu Company instituted an administrative litigation on January 24, 2018, requesting the court to order the Rong'an County Government to implement the promised preferential policy, i.e., to pay the funds promised in item 1 in the response in dispute. In the litigation, the Rong'an County Government raised a defense, and it failed to honor its promise as Hengyu Company failed to satisfy the requirements of 20 million yuan of annual output value and 1.5 million yuan of annual tax. | | 2009年5月8日，广西壮族自治区融安县人民政府（以下简称融安县政府）根据融安恒裕香油科技有限公司（以下简称恒裕公司）提交的要求享受优惠政策的报告，作出答复：同意出让30亩土地给恒裕公司作为茶油深加工项目建设用地；通过竞拍方式获得该地后，当建设投资达180万元时，出让地价超过每亩3万元部分返还给企业，作为企业的建设资金以加快建设进程；要求投产第四年产值必须达到2000万元以上，年税收达到150万元以上，否则恒裕公司需返还出让地价超过每亩3万元部分的资金和同期利息。2012年4月23日，恒裕公司取得国有土地使用权。恒裕公司于2012年底正式投产，当年实现销售收入29.19万元，上缴税费7.97万元。2013年9月30日，融安县政府对恒裕公司要求以技改扶持资金形式兑现专项补贴资金166.84万元的请示决定暂不兑现。2014年1月13日，融安县价格认证中心出具恒裕公司机械设备价格认证：恒裕公司存放于厂内用于生产的机械设备认证价格合计为783.7万元。恒裕公司于2018年1月24日提起行政诉讼，请求判令融安县政府履行承诺的优惠政策，即给付涉案答复中第一点允诺的资金。诉讼中，融安县政府提出抗辩，其不兑现承诺是因恒裕公司未达到年产值2000万元、年税收150万元的要求。 |
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