local land transfer fees are collected by the tax authorities and brought under the supervision of the state treasury. The four government non-tax revenues collected by the natural resources department, namely, the transfer income of the right to use state-owned land, the special income of mineral resources, the sea area use fee and the uninhabited island use fee, are all transferred to the tax department for collection.

It is mainly used to re-plan the construction of urban areas and help poor households. Because the money from land sales belongs to the state, it is impossible for the government to tamper with it privately. Whether it is used for building roads or planning urban development, the government will write down the destination of each sum of money very clearly, and the relevant government personnel will declare to the superior leaders before using each sum of money, and only after obtaining the consent will they use the money from land sales.

the land compensation fee belongs to the collective and should be distributed to all members of the collective economic organization; Resettlement subsidy belongs to the land contractor and should be distributed to the land contractor who lost land during the contract period; The compensation for young crops and attachments on the ground belongs to the business growers and the owners of attachments, and the specific distribution can be discussed and decided by the village collective at the villagers' meeting.

land compensation fees are owned by rural collective economic organizations; The compensation fee for the above-ground attachments and young crops belongs to the owners of the above-ground attachments and young crops. The resettlement subsidies for land expropriation must be earmarked for special purposes and shall not be used for other purposes. Need to be resettled by rural collective economic organizations, resettlement subsidies paid to rural collective economic organizations, managed and used by rural collective economic organizations; Resettlement by other units, resettlement subsidies paid to resettlement units; If there is no need for unified resettlement, the resettlement subsidy shall be paid to the individual or used to pay the insurance premium of the resettled person with the consent of the resettled person. City, county and Township People's governments shall strengthen supervision over the use of resettlement subsidies.

Procedures for transferring land through bidding, auction and listing:

(1) Announce the transfer plan and determine the land supply mode;

(2) Prepare and determine the transfer plan

(3) Evaluate the land price and determine the transfer reserve price;

(4) prepare the transfer document

(5) issue the transfer announcement;

(6) application and qualification examination

(7) implementation of bidding, auction and listing activities;

(8) sign a transfer contract and announce the transfer result;

(9) Issue the Approval Letter for Construction Land and deliver the land;

(1) land registration;

(11) data archiving.

Legal basis:

Notice on Issues Related to Transferring Four Government Non-tax Revenue from State-owned Land Use Right, Special Revenue from Mineral Resources, Sea Area Use Fee and Non-resident Island Use Fee to Tax Authorities for Collection

Article 1: Four Government Non-tax Revenue from State-owned Land Use Right, Special Revenue from Mineral Resources, Sea Area Use Fee and Non-resident Island Use Fee (hereinafter referred to as the four government non-tax revenue) collected by natural resources departments. The Ministry of Natural Resources (at the same level) is responsible for collecting the special income of mineral resources, sea area use fees and uninhabited island use fees in accordance with the regulations, and transferring them to the tax authorities for collection.