Article 1 These Measures are formulated to regulate land reserve activities.

Article 2: These Measures apply to the financial revenue and expenditure activities of land reserve funds.

Article 3: The term “land reserve funds” as mentioned in these Measures refers to the funds required by land reserve agencies to expropriate, purchase, preferentially purchase, recover land and carry out early development of land in accordance with relevant national regulations.

Article 4: Land reserve funds shall be earmarked for special purposes, accounted for in separate accounts, and managed by budget and final accounts. Article 5 Land reserve funds come from the following channels:

(1) The financial department arranges land acquisition and demolition compensation costs, land development costs, etc. for the land reserve agency from the land transfer income generated from the supplied reserve land. Relevant expenses incurred in the process of land reserve;

(2) The financial department arranges funds for land reserve from the state-owned land income fund;

(3) The land reserve agency shall follow the national Bank loans and loans from other financial institutions borrowed according to relevant regulations;

(4) Other funds that can be used for land reserves with the approval of the financial department;

(5) Interest generated by the above funds income.

Article 6: The financial department shall timely allocate various funds for land reserve according to the needs of land reserve and budget arrangements.

Article 7 The loan scale of land reserve institutions for land reserve lending shall be consistent with the annual land reserve plan and submitted to the financial department at the same level for approval. Loans shall not exceed the plan or exceed the scale. Loans borrowed by land reserve institutions can only be used exclusively for land reserve and may not be used for other purposes. Article 8 Land reserve funds are specially used for land reserve expenses such as expropriation, acquisition, priority purchase, land recovery, and preliminary development before reserve land supply.

Article 9 The scope of use of land reserve funds specifically includes:

(1) The land price or land acquisition and demolition compensation fees that need to be paid for the expropriation, acquisition, priority purchase or recovery of land. Including land compensation and resettlement subsidies, compensation for ground attachments and young crops, demolition compensation, and other fees related to expropriation, acquisition, priority purchase or recovery of land that need to be paid in accordance with the law.

(2) Necessary preliminary land development expenses after expropriating, acquiring, preemptively purchasing or recovering the land. Including early land development expenditures and expenses related to early land development in accordance with the provisions of the financial department, including related roads, water supply, power supply, gas supply, drainage, communications, lighting, greening, land leveling, etc. that need to be carried out due to the transfer of land. Infrastructure spending.

(3) Interest payments on loans from banks and other financial institutions that need to be paid for expropriation, acquisition, preemptive purchase or resumption of land.

(4) Other expenses related to land reserve approved by the financial department at the same level.

Article 10: Land reserve agencies shall strictly follow the "Notice of the General Office of the State Council on Regulating the Management of Revenue and Expenditures from the Transfer of State-owned Land Use Rights" (issued by the State Council) when land reserve agencies use land acquisition and demolition compensation fees and land development expenses. [2006] No. 100) and the relevant provisions of the "Measures for the Administration of Revenue and Expenditures from the Transfer of State-owned Land Use Rights" (Caizong [2006] No. 68) jointly promulgated by the Ministry of Finance, the Ministry of Land and Resources, and the People's Bank of China.

Article 11 The daily funds required by land reserve institutions shall be accounted separately from the land reserve funds, and shall not be mixed with each other. Article 12 Sporadic income from land reserve refers to the sporadic income obtained by the land reserve institution from the temporary use of land during the period of holding the reserve land, and does not include all land transfer income obtained from the supply of reserve land. All land transfer income obtained from the supply of reserve land shall be managed in accordance with the provisions of Guobanfa [2006] No. 100 and Caizong [2006] No. 68.

Article 13 Sporadic income from land reserves includes the following scope:

(1) Income from leasing reserve land;

(2) Temporary use of reserve land Income obtained;

(3) Income from the sale of residual value of above-ground buildings and attachments on reserved land;

(4) Other income.

Article 14: All sporadic income from land reserves shall be paid to the national treasury at the same level and included in the general budget, and management of "two lines of revenue and expenditure" shall be implemented.

Article 15 When sporadic income from land reserves is paid into the national treasury at the same level, fill in the "2007 Government Revenue and Expenditure Classification Accounts" Category 103 "Non-Tax Income" Section 07 "Paid Use of State-owned Resources (Assets)" "Income" and 99 items of "Income from paid use of other state-owned resources (assets)". The specific method of paying sporadic revenue from land reserves to the treasury at the same level shall be implemented in accordance with the regulations of the financial departments of provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning.

Article 16 The land reserve agency shall, in the third quarter of each year, prepare a project budget for land reserve funds revenue and expenditure for the next year by parcel with reference to the land reserve plan of the previous year, and submit it to the competent department after review Approved by the financial department at the same level. Among them: If it falls within the scope of government procurement, the government procurement budget should be prepared in accordance with regulations and implemented in strict accordance with the relevant regulations on government procurement.

Article 17: The financial department at the same level shall promptly approve the budget of the land reserve fund revenue and expenditure project of the land reserve institution.

Article 18 The land reserve agency shall strictly implement the budget approved by the financial department at the same level, and submit an application for funds according to the progress of the land acquisition and reserve work. After being reviewed by the competent department, it shall be reported to the financial department at the same level. Department approval. Among them: Land reserve expenditures belonging to fiscal funds shall be implemented in accordance with the relevant provisions of the fiscal treasury management system.

Article 19 If the land reserve agency needs to adjust the budget of land reserve fund revenue and expenditure items, it shall prepare a budget adjustment plan in accordance with regulations. After review by the competent department, it shall be reported to the financial department at the same level for approval in accordance with prescribed procedures before implementation. .

Article 20: At the end of each year, the land reserve agency shall submit the final accounts of land reserve fund revenue and expenditure projects to the financial department at the same level in accordance with the regulations of the financial department at the same level, and provide detailed information on land expenditures. The final accounts of land reserve fund revenue and expenditure projects shall be reviewed by the financial department at the same level or by relevant intermediaries such as accounting firms with good reputation and high professional quality.

Article 21 The land reserve agency shall arrange for land acquisition and demolition compensation, land development and other expenditures from the land transfer income allocated by the financial department, and fill in the "2007 Government Revenue and Expenditures" separately according to the nature of the expenditure. Classified Subjects" Expenditure Function Classification Category 212 "Urban and Rural Community Affairs" Section 08 "State-owned Land Use Rights Transfer Fund Expenditure" 01 "Land Acquisition and Demolition Compensation Expenditure" and 02 "Land Development Expenditure" and other related subjects. At the same time, fill in the expenditure economic classification account 310 "Other Capital Expenditures", Section 09 "Land Compensation", Section 10 "Resettlement Subsidy", Section 11 "Compensation for Ground Attachments and Young Crops", Section 12 "Demolition Compensation",

Article 22 The land reserve agency arranges expenditures for land reserves from the income of the state-owned land income fund, and fills in the 212 categories of expenditure functions in the "2007 Government Revenue and Expenditure Classification Accounts" according to the nature of the expenditures. "Urban and Rural Community Affairs", Section 10, "State-owned Land Income Fund Expenditures", 01 items, "Land Acquisition and Demolition Compensation Expenditures" and 02 "Land Development Expenditures". At the same time, fill in the 310 categories of expenditure economic classification "Other capital expenditures", Section 09 "Land compensation", Section 10 "Resettlement subsidy", Section 11 "Compensation for ground attachments and young crops", Section 12 "Demolition compensation",

Article 23 The daily budget and final accounts management of land reserve institutions shall be implemented in accordance with the regulations of the financial department at the same level.

Article 24: The accounting methods for land reserve funds shall be implemented in accordance with the regulations of the Ministry of Finance. Specific measures will be formulated separately by the Ministry of Finance.

Article 25 Finance and land resources management departments at all levels shall strengthen supervision and inspection of the use of land reserve funds, the payment of sporadic land reserve income to the state treasury, and the implementation of accounting systems and government procurement systems by land reserve agencies to ensure that land reserves The funds are earmarked for special purposes, urging land reserve institutions to pay land reserve sporadic income in full and in a timely manner, and striving to improve the efficiency of land reserve fund management.

Article 26: Land reserve institutions shall strictly implement the provisions of these Measures and consciously accept the supervision and inspection of the financial department, land and resources management department and audit department.

Article 27: Violations of the provisions of these Measures shall be dealt with in strict accordance with the "Regulations on Punishments for Fiscal Illegal Acts" (State Council Order No. 427) and other relevant regulations promulgated by the State Council. At the same time, relevant responsible persons must be held accountable in accordance with the law. Article 28 The financial departments of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall, in conjunction with the land and resources management departments, formulate specific implementation measures based on these Measures and the actual conditions of the region, and submit them to the Ministry of Finance and the Ministry of Land and Resources for filing.

Article 29: The Ministry of Finance and the Ministry of Land and Resources are responsible for the interpretation of these Measures.

Article 30 These Measures shall come into effect from the date of issuance.