On August 17th, 22, the General Office of Nanchang Municipal Government of Jiangxi Province issued the Reply on Giving Shenzhen Nanfang Xiangjiang Industrial Co., Ltd. Preferential Policies for the Construction of Nanchang Xiangjiang Business Center, agreeing to waive the paid use fee for newly-added construction land and collect part of 5.489 million yuan. On August 18th, 22, the government of Qingshan Lake District in Nanchang signed the Agreement on Building Nanchang Xiangjiang Business Center with Shenzhen Nanfang Xiangjiang Industrial Co., Ltd., and agreed to transfer 4 mu of collective land at the price of 1, yuan per mu. Zhang Xiaogang, the former head of Qingshan Lake District, signed the agreement on behalf of the district government. On December 5th, 22, Yang Hongji, the former executive deputy mayor of Nanchang, presided over the coordination meeting on construction projects, and agreed to issue the state-owned land use certificate for the project land as soon as possible, and made it clear once again that only 3% of the paid use fee for newly-added construction land would be paid to the central government. The participants of Nanchang Land and Resources Bureau did not put forward different opinions. After the meeting, the general office of Nanchang municipal government issued the matters agreed by the coordination meeting in the form of "copy notice". On December 18th, 22, Nanchang Municipal Bureau of Land and Resources issued five state-owned land use certificates to the developer.

the Nanchang municipal government arbitrarily reduced or exempted the paid use fee for newly-added construction land, resulting in the loss of state-owned land assets and serious consequences. Yang Hongji and Zhang Xiaogang have the main leadership responsibility in the above-mentioned illegal issues.

according to the land management law and the interim measures on administrative punishment for acts violating land management regulations (Order No.9 of the former Ministry of Supervision and the Ministry of Land and Resources), with the consent of the State Council, the Ministry of Land and Resources proposed that the Jiangxi Provincial People's Government should order the Nanchang Municipal Government to recover the lost state-owned land assets according to law.

Jiangxi discipline inspection and supervision department gave Yang Hongji, director of Jiangxi Foreign Trade and Economic Cooperation Department (former executive deputy mayor of Nanchang), deputy secretary of Nanchang High-tech Development Zone Working Committee and Zhang Xiaogang, deputy director of the Management Committee (former head of Qingshan Lake District) greater administrative demerits respectively. The dereliction of duty of the relevant personnel of Nanchang Municipal Bureau of Land and Resources shall be investigated and dealt with by Jiangxi Provincial Commission for Discipline Inspection and Supervision Department.

The analysis of this case mainly involves the government's unauthorized reduction or exemption of land use unit fees.

according to article 55 of the land management law, "3% of the paid land use fee for new construction land will be turned over to the central finance, and 7% will be reserved for the relevant local people's governments to be used exclusively for cultivated land development", but the Nanchang municipal government's unauthorized reduction or exemption of the paid land use fee for new construction land is obviously inconsistent with the legal provisions. Driven by the expansion impulse of attracting investment and developing economy in various places, some places do not hesitate to lower the threshold of land access, and even the so-called "zero land price" appears. It should be said that in the process of attracting investment, it is desirable for local governments to give appropriate preferential treatment to enterprises according to the relevant provisions of China's tax law, but they must not arbitrarily reduce or exempt the paid land use fees or land transfer fees for new construction land, resulting in the loss of state-owned assets.

Nanchang arbitrarily reduced the paid use fee for newly-added construction land, resulting in the loss of 5.489 million yuan of state-owned land assets, which is huge and has serious consequences. Therefore, only giving the responsible person a heavier administrative record will obviously result in a lighter punishment.

In this case, the participants of Nanchang Bureau of Land and Resources did not raise different opinions, which was a serious dereliction of duty. For the government's decision-making in violation of land management regulations, the land and resources management department should put forward clear opinions from the legal point of view, which is not only responsible to the department and the system, but also to the government.