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What are the special funds and special funds for land transfer income?
Seven special funds have been pre-allocated (arranged) from land transfer income, namely, state-owned land income fund, agricultural land development fund, farmland water conservancy construction fund, education fund, affordable housing project fund and land transfer business fee.

Revenue from the transfer of state-owned land use rights (hereinafter referred to as land transfer revenue) refers to the total land price obtained by the government through the transfer of state-owned land use rights.

The use scope of land transfer income includes compensation expenditure for land acquisition and demolition, land development expenditure, expenditure for supporting agriculture (including subsidy expenditure for maintaining the original living standard of land-expropriated farmers, social security expenditure for subsidizing land-expropriated farmers, agricultural land development expenditure and rural infrastructure construction expenditure), urban construction expenditure and other expenditures (including land survey fee, evaluation fee, announcement fee, site rent, bidding, auction and auction agency fee and bid evaluation fee payable for land transfer), which are arranged according to the budget approved by the financial department.