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How to set aside special funds for land transfer fees
1. According to the central regulations on reserving special funds from the proceeds of state-owned land transfer, 65,438+00% of farmland water conservancy construction funds, 65,438+00% of education funds and 65,438+00% of low-rent housing security funds are withdrawn from the proceeds of state-owned land transfer.

Two, according to the provisions of the provincial government on providing social security funds, adjust the standard of social security funds for landless farmers and social security risk funds for landless farmers.

1. Social security fund for land-expropriated farmers: if new construction land is used for land supply, it will be withdrawn or levied according to 40,000 yuan/mu of cultivated land and 20,000 yuan/mu of non-cultivated land.

2. Social security risk fund for land-expropriated farmers: the transfer of new construction land is calculated as 10% of the total revenue from the transfer of state-owned land use rights, and the transfer and re-transfer of original construction land is calculated as 5% of the total revenue from the transfer of state-owned land use rights. The social security risk fund of landless farmers shall be stored in a special account and accounted for in a special account.

III. Standards for other special reserved items.

1. State-owned land revenue fund: 5% of the total transaction price of the transfer of state-owned land use rights.

2. Land transfer fee for agricultural land development: 65438+ 05% of the average income from land transfer (7.05 yuan/square meter).

3. Business fee for land transfer: 2% of the total revenue from the transfer of the right to use state-owned land is accrued for new construction land, and 1% of the total revenue from the transfer of the right to use state-owned land is accrued for existing land.

4. Paid land use fee for new construction land: accrued according to the new construction land area of 34 yuan/m2.

5. Index fee for the balance of cultivated land occupation and compensation: accrued according to the land requisition area of 90 yuan/m2. If the land is transferred by using the increase or decrease hook (reclamation) index, the index fee for the balance of cultivated land occupation and compensation will no longer be accrued.

Extended data

Scope of application of land transfer fee

I. Compensation expenditure for land acquisition and demolition.

Including land compensation fees, resettlement subsidies, ground attachments and young crops compensation fees, and demolition compensation fees.

Second, land development expenditure.

Including pre-land development expenditures and expenditures related to pre-land development in accordance with the provisions of the financial sector.

Third, expenditure on supporting agriculture.

Including providing funds for agricultural land development, subsidies for social security expenditure of land-expropriated farmers, subsidies for maintaining the original living standards of land-expropriated farmers and expenditures for rural infrastructure construction.

Fourth, urban construction expenditure.

Including expenditure on supporting facilities to improve the use function of state-owned land and expenditure on urban infrastructure construction.

Verb (abbreviation for verb) Other expenses.

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