Land transfer interest and late payment fees are not transfer income. The scope of use of land transfer income includes the following aspects:

1. Compensation expenditure for land acquisition and demolition. Including land compensation, resettlement subsidies, compensation for ground attachments and young crops, and demolition compensation.

2. It is land development expenditure. Including expenditures on infrastructure construction such as roads, water supply, power supply, gas supply, drainage, communications, lighting, and land leveling related to early land development, as well as bank loan principal and interest related to early land development.

3. Subsidies for social security and other expenses of land-expropriated farmers.

4. It is rural infrastructure construction expenditure. Including expenditures on infrastructure construction such as rural drinking water, environment, sanitation, education and culture.