Legal analysis: Land transfer revenue is fiscal revenue and is part of the government fund revenue.

Legal basis: "Resolution of the Standing Committee of the National People's Congress on Approving the 1996 Central Final Accounts" In view of the current serious loss of revenue from land transfer fees, this year we must focus on strengthening the collection and management of land transfer fees, and Land transfer fees that have not been paid into the finance as required must be resolutely paid and recovered; land transfer fees that have been turned over to the finance but have not been included in the budget must be resolutely cleared and included in the budget.