The land transfer fee belongs to the government financial revenue and belongs to the government fund income. In the Financial Revenue and Expenditure of 20 15 released by the Ministry of Finance on 20 16, the budget revenue of national government funds from 1 to 12 was 4,233 billion yuan, including 3,254.7 billion yuan from the transfer of state-owned land use rights.

Composition of China's fiscal revenue:

Fiscal revenue = general budget revenue+government fund revenue+others.

General budget revenue = tax revenue+non-tax revenue

Government fund income = land transfer fee+others

References:

China Ministry of Finance -20 15 fiscal revenue and expenditure