County and municipal people's governments shall, after obtaining new construction land according to law, supply land to land users according to law. Article 4 The payment standard of paid land use fees shall be formulated by the land administrative department of the State Council according to the national urban land classification, urban land grade, benchmark land price level, total cultivated land and per capita cultivated land status in each region, social and economic development level and other factors. , jointly issued by the finance department and the land administrative department of the State Council, and regularly adjusted and published. See Annex I for the specific payment standard. Article 5 In accordance with the application procedures for new construction land such as agricultural land conversion and land requisition, the paid land use fee shall be paid by the people's governments of counties and cities that have obtained new construction land in accordance with the standards stipulated in these Measures. The payment procedure is as follows:
1. The land administrative department of the State Council or the people's government at the provincial level shall, according to the approved overall land use plan and land use plan, review the agricultural land conversion plan, supplementary cultivated land plan, land requisition plan and land supply plan drawn up by the county and municipal people's governments that declare land use, and issue the Notice on Payment of Paid Use Fees for New Construction Land (hereinafter referred to as the Notice) if it meets the requirements.
Second, the county and municipal people's governments that declare land use fill in the General Payment Book according to the payment amount and payment time approved in the notice, and pay the paid land use fees to the central treasury and the provincial treasury on the spot according to the prescribed proportion.
Three, the State Council or provincial land administrative departments should handle the formalities for new construction land according to the "General Payment Book" stamped with the bank receipt stamp.
Failing to pay the paid land use fee as required, no formalities for new construction land shall be handled. Sixth paid land use fees shall be paid before the land administrative departments of the State Council and the provincial people's government go through the formalities for new construction land. The specific payment links are as follows:
First, the conversion of agricultural land and land expropriation belong to the same level of examination and approval, and the paid land use fee is paid before the approval of agricultural land conversion;
Two, agricultural land conversion, land expropriation belongs to different levels of examination and approval, land use fees paid before the approval of land expropriation;
Three, only for agricultural land conversion approval of state-owned agricultural land conversion to construction land, pay land use fees before the approval of agricultural land conversion;
Four, only the land collectively owned by farmers who need to apply for land acquisition approval is converted into construction land, and the paid land use fee shall be paid before the land acquisition approval;
Five, according to the overall land use planning, the state-owned unused land will be converted into construction land, and the paid land use fee will be paid before the approval of the conversion. Article 7 The paid land use fee turned over to the central finance shall be regarded as the budgetary revenue of the central finance, and the paid land use fee turned over to the local finance shall be used exclusively for cultivated land development, and the balance shall not be balanced. Article 8 The paid land use fees turned over to the central finance shall be specially arranged by the central finance for key projects of cultivated land development and consolidation determined by the central government, demonstration projects of cultivated land development and consolidation approved by the central government, subsidies for local cultivated land development and consolidation projects, and the construction of cultivated land information and supervision system. Article 9 The land administrative department of the State Council shall prepare the investment plan of cultivated land development and consolidation project according to the approved overall land use plan and annual plan, and the financial department of the State Council shall, after preparing the expenditure budget of cultivated land development and consolidation project according to the approved investment plan, issue the investment plan and expenditure budget of cultivated land development and consolidation project together. Article 10 The finance department of the State Council is responsible for allocating funds according to the investment plan and expenditure budget of cultivated land development and consolidation projects issued by * * *, and the land administrative department of the State Council is responsible for organizing the implementation and management of cultivated land development and consolidation projects. Eleventh paid land use fees turned over to the provincial finance must also be used for cultivated land development and land consolidation, and shall not be used for other purposes. Specific measures for land use management shall be formulated by the financial department of the provincial people's government and the land administrative department in accordance with the provisions of these measures and reported to the Ministry of Finance and the Ministry of Land and Resources for the record. Twelfth business expenses required for the collection of paid land use fees shall be arranged by the central and local financial departments in the fund budget at the corresponding level according to the proportion of 2% of paid land use fees and paid into the state treasury at the corresponding level. Article 13 The financial departments at all levels, land administrative departments and auditing departments shall strengthen the management, inspection and supervision of the collection and use of paid land use fees, and ensure that the paid land use fees are collected in time and in full and earmarked for special purposes. No department, unit or individual may occupy or misappropriate the paid land use fee. Article 14 These Measures shall be interpreted by the Ministry of Finance and the Ministry of Land and Resources.