Chapter I General Provisions

Article 1 In order to standardize the revenue and expenditure management of the assignment of the right to use state-owned land, according to the Land Management Law, the Notice of the State Council on Strengthening Land Regulation (Guo Fa [2006] No.31No.) and the Notice of the General Office of the State Council on Regulating the Revenue and Expenditure Management of the Assignment of the Right to Use State-owned Land (Guo Ban Fa [2006] 100) and other relevant regulations, it is specially formulated.

Article 2 The term "revenue from assignment of the right to use state-owned land" as mentioned in these Measures (hereinafter referred to as "revenue from assignment of land") refers to the total land price obtained by the government in allocating the right to use state-owned land by means of assignment. Specifically, it includes: the total transaction price obtained by transferring the right to use state-owned land by means of bidding, auction, listing and agreement (excluding taxes collected and remitted); The land price that should be paid for the transfer of the allocated state-owned land use right or the use of the original allocated land for business construction according to law; Dispose of the land price that should be paid back for the mortgage transfer of state-owned land use rights; Transfer of housing reform, affordable housing in accordance with the provisions of the land price should be paid; The land price that should be paid for changing the land use conditions such as land use and floor area ratio, and other income related to the transfer or change of state-owned land use rights. Land rental income charged by the land and resources management department to the lessee for renting state-owned land according to law; Land income that should be turned over to the house on the leased allocated land; Land users obtain the right to use state-owned land by allocation, and the land compensation fees, resettlement subsidies, ground attachments and young crops compensation fees, demolition compensation fees and other fees (excluding land acquisition management fees) paid to the people's governments of cities and counties according to law shall be included in the land transfer income management. The deposit, deposit and advance payment collected from the transferee of state-owned land use right according to the regulations can be used as the land price after the state-owned land use right transfer contract (hereinafter referred to as the land transfer contract) takes effect. The advance payment of allocated land is also managed according to the above requirements.

Article 3 Financial departments at all levels, land and resources management departments and local treasuries shall, in accordance with the division of responsibilities, respectively manage the revenue and expenditure of land transfer. The Ministry of Finance, together with the Ministry of Land and Resources, is responsible for formulating the national policies on land transfer revenue and expenditure management. The financial departments of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, together with the land and resources management departments at the same level, are responsible for formulating specific policies on land transfer revenue and expenditure management within their respective administrative areas, and guiding the municipal and county financial departments and land and resources management departments to do a good job in land transfer revenue and expenditure management. The municipal and county finance departments are specifically responsible for the management of land transfer revenue and expenditure and the collection and management, and the municipal and county land and resources management departments are specifically responsible for the collection of land transfer income. The local treasury is responsible for the receipt, division and retention of land transfer income, and provides relevant statements and materials to the financial department and the land and resources management department in a timely manner.

Article 4 The revenue and expenditure of land transfer shall be fully included in the budget of local government funds, and all the management income shall be paid into the local treasury. All expenditures shall be arranged from the revenue of land transfer through the budget of local government funds, and the management of "two lines of revenue and expenditure" shall be thoroughly implemented. Set up a special account (that is, a register) in the local national treasury to specifically account for the income and expenditure of land transfer.

Chapter II Collection and Management

Fifth land transfer income by the financial sector is responsible for the collection and management, but by the city and county land and resources management departments responsible for the specific collection.

Article 6 When signing a land transfer contract with the transferee of state-owned land use right, the municipal and county land and resources management departments shall clearly stipulate the specific amount of land transfer income to be paid by the transferee of state-owned land use right, the specific time limit for payment to the local treasury and the liability for breach of contract.

Article 7 The revenue collection department of land transfer shall issue a notice of payment according to the land transfer contract and the approval documents of allocated land, and fill in a "general payment book" according to the classification subjects of government revenue and expenditure uniformly stipulated by the Ministry of Finance, and the transferee of state-owned land use right shall pay the revenue of land transfer according to law. The transferee of the right to use state-owned land shall, in accordance with the requirements of the payment notice, pay the land transfer income payable to the local treasury in full and on time within the specified time. The payment notice shall specify the area of land supply, the total land transfer income, and the specific amount and time limit for paying the local treasury in installments according to law.

Article 8 Where the reform of government non-tax revenue collection management system has been implemented, the collection of land transfer income shall be implemented in accordance with the relevant provisions of the reform of local non-tax revenue collection management system.

Ninth city and county land and resources management departments and financial departments shall urge the transferee of state-owned land use rights to strictly perform the state-owned land transfer contract, and ensure that the land transfer income payable to the state treasury will be paid to the local state treasury in full and on time. The land and resources management department shall not issue the state-owned land use certificate if the land transfer income is not paid in full and on time in accordance with the provisions of the payment notice and valid payment vouchers are provided. Land and resources management departments should improve the system and regulations, and those who issue state-owned land use certificates in violation of regulations should be recovered and cancelled, and the responsibilities of relevant leaders and personnel should be investigated in accordance with relevant laws and regulations.

Article 10 No region, department or unit may reduce or exempt the land transfer income in the name of "attracting investment", "transforming the old city" or "restructuring the state-owned enterprises", and implement "zero land price" or even "negative land price", or reduce or exempt the land transfer income in disguised form in the form of land exchange for projects, first levy and then return, subsidies, etc. It is also not allowed to violate the regulations by signing agreements and other means, and the land transfer income payable to the local treasury will be directly paid to the village collective economic organizations or farmers by the transferee of state-owned land use rights.

Article 11 The financial department shall set aside a certain proportion of the total transaction price of transferring the right to use state-owned land by means of bidding, auction, listing and agreement paid into the local treasury for the establishment of the state-owned land income fund, which shall be accounted for separately. The specific proportion shall be determined by the people's governments of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, and reported to the Ministry of Finance and the Ministry of Land and Resources for the record.

Article 12 The specific standards for drawing funds for agricultural land development from the total transaction price determined by transferring the right to use state-owned land by means of bidding, auction, listing and agreement shall be implemented in accordance with the Measures for the Administration of Land Transfer Fee Income for Agricultural Land Development (Caizong [2004] No.49) jointly issued by the Ministry of Finance and the Ministry of Land and Resources and the provisions of the people's governments of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans.

Chapter III Use Management

Thirteenth land transfer income includes land acquisition and demolition compensation expenditure, land development expenditure, agricultural support expenditure, urban construction expenditure and other expenses.

Article 14 Compensation expenses for land acquisition and demolition, including land compensation fees, resettlement subsidies, compensation fees for ground attachments and young crops, and demolition compensation fees, shall be implemented in accordance with the land acquisition compensation scheme approved by the local people's government, the demolition compensation scheme and the budget approved by the financial department.

Fifteenth land development expenditure. Including pre-land development expenses and expenses related to pre-land development stipulated by the financial department, including infrastructure construction expenses related to roads, water supply, power supply, gas supply, drainage, communication, lighting, land leveling, etc. involved in land transfer, and related expenses such as bank loan principal and interest, etc., according to the budget arrangement approved by the financial department.

Article 16 Expenditure for supporting agriculture. Include that subsidy expenditure for maintaining the original live standard of the landless peasants, the social security expenditure for subsidizing the landless peasants, the expenditure on agricultural land development and the expenditure on the construction of rural tomb infrastructure. (a) to maintain the original living standards of landless farmers subsidies. The subsidy expenditure for maintaining the original living standard of landless farmers from the land transfer income shall be implemented in accordance with the provisions of the people's governments of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans and the budget approved by the financial department. (2) Subsidizing social security expenditure of land-expropriated farmers. The expenditure for subsidizing social security of land-expropriated farmers from land transfer income shall be implemented in accordance with the provisions of the people's governments of provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, and the budget approved by the financial department. (3) Expenditure for agricultural land development. It shall be implemented in accordance with the Administrative Measures for the Use of Land Transfer Fee for Agricultural Land Development (Caijian [2004] 174) jointly issued by the Ministry of Finance and the Ministry of Land and Resources, the provisions of the people's governments of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, and the budget approved by the financial department. (4) Expenditure on rural infrastructure construction. Expenditure on rural infrastructure projects such as drinking water, biogas, roads, environment, health, education and culture from land transfer income shall be implemented in accordance with the provisions of the people's governments of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans and the budgets approved by the financial departments.

Seventeenth urban construction expenditure. Including the expenditure on the construction of supporting facilities and urban infrastructure to improve the use function of state-owned land. Specifically, it includes: urban roads, bridges and culverts, public green spaces, public toilets, fire-fighting facilities and other infrastructure construction expenditures.

Article 18 Other expenditures. Including land transfer business fees, payment of paid use fees for new construction land, state-owned land income fund expenditures, urban low-rent housing security expenditures, and payment of resettlement fees for employees of bankrupt or restructured state-owned enterprises. (a) land transfer business fees. Including land survey fees, evaluation fees, announcement fees, site rent, bidding, auction and auction agency fees and bid evaluation fees that need to be paid for land transfer, according to the budget arrangement approved by the financial department. (two) pay the new construction land use fee. In accordance with the Notice of the People's Bank of China, Ministry of Finance and Ministry of Land and Resources, on Adjusting the Policy of Paid Use Fees for Newly-added Construction Land (Caizong [2006] No.48). (three) the state-owned land revenue fund expenditure. From the income of the state-owned land revenue fund, the expenditures for land acquisition and reserve, including land compensation fees, resettlement subsidies, ground attachments and young crops' enthusiasm fees, demolition compensation fees and early land development expenditures, shall be implemented in accordance with the land acquisition enthusiasm plan approved by the local people's government, the demolition compensation plan and the budget approved by the financial department. (four) urban low-cost housing security expenditure. In accordance with the provisions of the Notice of the Ministry of Finance, the Ministry of Construction and the Ministry of Land and Resources on Effectively Implementing the Guarantee Fund for Urban Low-rent Housing (Caizong [2006] No.25) and the budget arrangement approved by the financial department. (V) Payment of expenses for the placement of employees of bankrupt or restructured state-owned enterprises According to the relevant provisions of the state, the income from the transfer of state-owned land use rights of bankrupt or restructured state-owned enterprises is arranged to pay for the expenses for the placement of employees of bankrupt or restructured state-owned enterprises.

Article 19 The use of land transfer income should ensure the full payment of compensation fees for land acquisition and demolition, subsidies for social security expenditures of land-expropriated farmers, and subsidies for maintaining the original living standards of land-expropriated farmers. The social security expenses of land-expropriated farmers should be included in the compensation and resettlement expenses for land acquisition in strict accordance with relevant regulations, so as to effectively protect the legitimate interests of land-expropriated farmers. In the process of transferring the right to the use of state-owned land in cities, the compensation for demolition should be paid strictly in accordance with the Regulations on the Administration of Urban House Demolition [Order No.305 of the State Council], relevant laws and regulations and the relevant provisions of the people's governments of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, so as to effectively protect the legitimate interests of residents who have been demolished, relocated enterprises and their employees. The use of land transfer income should focus on the construction of new countryside, gradually increase the proportion used for agricultural land development and rural infrastructure construction, and gradually improve farmers' production and living conditions. In the early stage of land development, we should actively introduce market mechanism, strictly control expenditure, and select evaluation, demolition, engineering construction, supervision and other units through government procurement bidding to reduce development costs. Urban construction expenditure and other expenditures should be strictly implemented in accordance with the approved budget. The preparation of the government procurement budget should be strictly in accordance with the relevant provisions of government procurement.

Twentieth to establish a publicity system for the payment of land compensation fees, resettlement subsidies, and compensation fees for ground attachments and young crops to land-expropriated farmers, and reform the payment method for land acquisition compensation, a land-expropriated farmer. Where conditions permit, the part of the net land addiction fee, resettlement subsidy, ground attachments and young crops compensation fees that should be paid to individual landless farmers can be provided by collective economic organizations according to the land acquisition compensation scheme, and after being audited by the financial department in conjunction with the land and resources management department, it can be paid directly from the local treasury by issuing registered bank cards or passbooks, reducing intermediate links, preventing interception, crowding and misappropriation, and effectively protecting the interests of landless farmers. Individual contributions required by landless farmers to participate in relevant social security can be paid directly from their land compensation fees and resettlement subsidies. Chapter IV Management of Revenue and Expenditure Accounts

Twenty-first delete the 2007 government revenue and expenditure classification subjects 103 "non-tax revenue" 0 1 "government fund income" subjects, 32 "state-owned land use right transfer income" and project-level subjects.

Article 22 In order to accurately reflect the income from land transfer, the following subjects are established in the 2007 Classified Subject of Government Revenue and Expenditure 103 "Non-tax Income" 0 1 Paragraph "Government Fund Income": (1) 46 subjects of "Income from the Transfer of State-owned Land Use Rights" are established respectively. 0 1 item "Total land transfer price", the subject description is: reflecting the total transaction price obtained by transferring the state-owned land use right through bidding, auction, listing and agreement, and the balance after deducting the state-owned land revenue tomb fund and agricultural land development fund transferred by the financial department. 02 "Payment of land price", the subject description is: the land price that should be paid to reflect the transfer of allocated state-owned land use right or to use the original allocated land for business construction according to law, the land price that should be paid to dispose of the mortgaged allocated state-owned land use right, the land price that should be paid to transfer housing reform and affordable housing according to regulations, and the land price that should be paid to transfer state-owned land use right to change land use and floor area ratio. 03 "Income from allocated land", the subject description is: reflecting the land compensation fees, resettlement fees, compensation fees for ground attachments and young crops, compensation fees for demolition and relocation paid by land users to the people's governments of cities and counties according to law. Item 99 "Income from other land transfer fees", the subject description is: reflecting the land rental income collected from the lessee by the land and resources management department in accordance with the law, the land income that should be turned over from renting houses on allocated land, and other land transfer income. (2) Set up 47 "state-owned land income fund income", the subject description is: reflecting the state-owned land income tomb gold accrued according to the prescribed proportion from the total transaction price obtained by transferring the state-owned land use right through bidding, auction, listing and agreement. (3) Set up 48 items of "agricultural land development fund income", the subject description is: reflecting the agricultural land development fund accrued according to the specified proportion from the total transaction price obtained by transferring the state-owned land use right through bidding, auction, listing and agreement.

Article 23 In order to standardize the management of land transfer expenditure, the following adjustments are made to the expenditure function 2 12 "Urban and Rural Community Affairs" and the item 08 "Expenditure on the Transfer of State-owned Land Use Rights" in the Classification of Government Revenue and Expenditure in 2007: (1) The item 0 1 "Early Land Development Expenditure" is revised as "Compensation Expenditure for Land Acquisition and Demolition" (2) Item 02 "Land Transfer Business Expenses" is revised as "Land Development Expenditure", and the subject description is adjusted to reflect the expenditures of local people's governments for land development in the early stage and the expenses related to land development in the early stage. (3) The description of item 03 "Urban Construction Expenditure" is amended as: expenditure on supporting facilities construction and urban infrastructure construction reflecting the land transfer income used to improve the use function of state-owned land. (4) Item 04 "Expenditure on land development" is revised as "Expenditure on the construction of rural tomb infrastructure", and the subject description is adjusted to reflect that the income from land transfer is used for rural drinking water and biogas. (V) Item 05 "Expenditure on Agricultural Land Development" is revised as "Expenditure on Subsidizing Land-expropriated Farmers", and the subject description is adjusted to reflect that the land transfer income is used to subsidize the social security expenditure of land-expropriated farmers and maintain the original living standard expenditure of expropriated farmers. (six) the establishment of a special "land transfer business expenses", the subject description is adjusted to: reflecting the land transfer income for land transfer business expenses. (seven) the reserved item "low-cost housing expenditure", the subject description is: reflecting the expenditure arranged for urban low-cost housing security from land transfer income. (VIII) Amend the account description of 99 items of "expenditure on the transfer of other land use rights" to: reflect the expenditure of paying paid land use fees for new construction land, paying the resettlement fees for employees of bankrupt or restructured state-owned enterprises, etc.

Article 24 Paragraph 10 "Expenditure of State-owned Land Revenue Fund" is established in 2 12 "Urban and Rural Community Affairs", and the subject description is: reflecting the expenditure arranged from the income of State-owned Land Revenue Fund for land acquisition and reserve. 0 1 Item "Compensation Expenditure for Land Acquisition and Demolition", the subject description is: reflecting the land compensation fee, resettlement fee, ground attachments and young crops compensation fee and demolition compensation fee that need to be paid for purchasing reserve land from the income of state-owned land income fund. 02 "Land Development Expenditure", the subject description is: reflecting the pre-land development expenditure and the expenses related to the pre-land development that need to be paid for the acquisition of reserve land from the state-owned land income. 99 "other expenses", the subject description is: reflecting the arrangement for other expenses from the income of state-owned land income fund.

Article 25 Paragraph 1 1 is established in 2 12 "urban and rural community affairs", and the subject description is: reflecting the expenditure arranged for agricultural land development from the fund income from agricultural land.

Article 26 The following subjects are added to the category 3 10 "Other capital expenditures" in the Classification of Government Revenue and Expenditure in 2007: (1) Paragraph 09 "Land Compensation", the description of which is: reflecting the land compensation fees paid by local people's governments in the process of land acquisition and acquisition. (2) Paragraph 10 "Resettlement subsidy", the subject description is: reflecting the resettlement subsidy paid by the local people's government in the process of land acquisition and acquisition. (3) Paragraph 1 1 "Compensation for overground attachments and young crops", the subject description is: reflecting the compensation fees for overground attachments and young crops paid by local people's governments in the process of land acquisition and acquisition. (4) Paragraph 12 "Demolition compensation", the subject description is: reflecting the demolition compensation paid by the local people's government in the process of land acquisition and acquisition.

Twenty-seventh state-owned land use right transfer payment expenditure, state-owned land revenue fund expenditure, agricultural land development fund expenditure should be filled out according to the economic nature and specific purposes.

Twenty-eighth "2007 government revenue and expenditure classification subjects" Appendix II fund budget revenue and expenditure subjects are adjusted according to the provisions of these measures.

Chapter V Budget and Final Accounts Management

Article 29 Establish and improve the management system of annual land transfer revenue and expenditure budget and final accounts. In the third quarter of each year, the relevant departments should prepare the next year's land transfer revenue and expenditure budget in strict accordance with the provisions of the financial department, and incorporate them into the government fund revenue and expenditure budget respectively, and report them to the financial department at the same level for approval according to the prescribed procedures before implementation. The allocation of land transfer income funds shall be implemented in accordance with the relevant provisions of the financial treasury management system. The preparation of the annual land transfer revenue and expenditure budget should adhere to the principle of "supporting by income and balancing revenue and expenditure". The land transfer income budget is compiled according to the land transfer income of the previous year, the annual land supply plan, the land price level and other factors; The land transfer expenditure budget is compiled according to the estimated annual land transfer income, the annual land acquisition plan, the demolition plan, the prescribed purpose, the expenditure scope and the expenditure standard. Among them: if it belongs to the scope of government procurement, the government procurement budget shall be prepared in accordance with the regulations and strictly implemented in accordance with the relevant provisions of government procurement. At the end of each year, the relevant departments shall prepare the final accounts of land transfer revenue and expenditure in strict accordance with the provisions of the financial department, and incorporate them into the final accounts of government tomb payments, and report them to the people's government at the same level after being reviewed and summarized by the financial department. The local people's government shall report to the people's congress at the same level according to law.

Thirtieth land and resources management departments and financial departments should strengthen cooperation and establish a system for the transfer, reserve and income and expenditure of state-owned land. The administrative department of land and resources shall timely send a copy of the annual land supply plan, the annual land reserve plan and the relevant information about the total land transfer price, agreed payment time, payment notice and so on in the signed state-owned land transfer contract to the financial department, and the financial department shall timely feed back the land transfer revenue and expenditure to the administrative department of land and resources.

Article 31 The financial department and the land and resources management department shall establish a regular reconciliation system with the local treasury, and regularly check the amount of land transfer income payable to the treasury, paid to the treasury and owed to the treasury to ensure the accuracy of relevant data.

Article 32 The financial department shall, jointly with the administrative department of land and resources and the people's bank of China, establish and improve the annual statistical report of land transfer revenue and expenditure and the detailed statistical report system of quarterly revenue and expenditure, unify the statistical caliber of land transfer revenue and expenditure, ensure that the statistical data of land transfer revenue and expenditure are timely, accurate and true, and provide accurate basic data for strengthening the management of land transfer revenue and expenditure. The statistical report system of land transfer revenue and expenditure shall be studied and formulated by the Ministry of Finance in conjunction with the Ministry of Land and Resources and the People's Bank of China.

Chapter VI Supervision and Inspection.

Article 33 The financial departments, land and resources management departments, people's bank institutions and audit institutions shall establish and improve the system of regular and irregular supervision and inspection of land transfer revenue and expenditure, strengthen the supervision and management of land transfer revenue and expenditure, and ensure that the land transfer revenue is turned over to the state treasury in full and on time, and the expenditure is strictly implemented in accordance with the financial budget management regulations.

Article 34 If the holder of the right to use state-owned land fails to pay the land transfer income in full and on time according to the provisions of the land transfer contract and the approval documents of allocated land, he shall pay a penalty of 1% of the default amount on a daily basis. The liquidated damages shall be paid into the local treasury together with the land transfer income.

Article 35 Those who, in violation of regulations, arbitrarily reduce, withhold, divert or misappropriate the land transfer income payable to the state treasury, and fail to implement the unified accounting and government procurement systems stipulated by the state, should strictly follow the Land Management Law, Accounting Law, Audit Law, Government Procurement Law, Regulations on Punishment of Financial Violations (the State Council Decree No.427) and Measures for Punishment of Financial Violations. Anyone who violates the Criminal Law shall be investigated for criminal responsibility according to law.

Chapter VII Supplementary Provisions

Article 36 The financial departments of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall, jointly with the administrative departments of land and resources and institutions of the People's Bank of China, formulate detailed implementation rules in accordance with these Measures and in light of local conditions, and report them to the Ministry of Finance, the Ministry of Land and Resources and the People's Bank of China for the record.

Article 37 These Measures shall be interpreted by the Ministry of Finance in conjunction with the Ministry of Land and Resources and the People's Bank of China.

Article 38 These Measures shall be implemented as of 1 month/day, 2007. If the relevant provisions are inconsistent with these Measures, the provisions of these Measures shall prevail.

The revenue and expenditure management method of leasing mainly determines the revenue and expenditure management and use management of land leasing. If any staff member uses or embezzles land leasing without authorization, he will be investigated for criminal responsibility.