The municipal, prefectural and county finance departments are responsible for the management of land transfer revenue and expenditure within their respective administrative areas, and the municipal, prefectural and county land and resources departments are specifically responsible for the collection of land transfer revenue.
The treasury department of the People's Bank of China shall set up a special account to specifically account for the income and expenditure of land transfer, and provide relevant statements and materials to the finance department and the land and resources department in a timely manner. Article 4 The income from land transfer shall be fully included in the budget management of government funds, and the provincial, municipal and state sharing methods shall be formulated separately. Chapter II Scope of Revenue and Expenditure Article 5 The revenue from land transfer refers to the total land price obtained by the government by transferring the right to use state-owned land. Includes the following contents:
(1) Total land transfer price: the total transaction price (excluding tax) obtained by transferring the right to use state-owned land by means of bidding, auction, listing and agreement.
(2) Paying back the land price: the land price that should be paid back when transferring the allocated state-owned land use right according to law or using the originally allocated land for business construction; The land price that should be paid for the mortgage transfer of the right to use state-owned land; The land price that should be paid in accordance with the provisions for the housing reform and the transfer of affordable housing; Land price payable for changing land use conditions such as land use and plot ratio, and other income related to the transfer or change of state-owned land use rights.
(3) Income from land allocation: land compensation fees, resettlement fees, compensation fees for ground attachments and young crops, and compensation fees for demolition, etc. (excluding land acquisition management fees) shall be paid by land users to the city, state, county and municipal government according to law.
(four) other land transfer income: land rental income collected from the lessee by the land and resources department according to law; Land income that should be turned over to the house on the leased allocated land; After the land transfer contract comes into effect, it shall be used as the deposit, advance payment or deposit of the land price and the advance payment of the allocated land. Article 6 The expenditure scope of land transfer income includes:
(1) Compensation fees for land acquisition and demolition: including land compensation fees, resettlement subsidies, compensation fees for ground attachments and young crops, and compensation fees for demolition.
(2) Expenditure on land development: including the expenditure on land development in the early stage and the expenditure related to land development stipulated by the financial department, including the expenditure on infrastructure construction such as roads, water supply, power supply, gas supply, drainage, communication, lighting and land leveling, and the principal and interest of relevant bank loans.
(3) Expenditure on supporting agriculture: including subsidy expenditure for maintaining the original living standard of landless farmers, social security expenditure for subsidizing landless farmers, agricultural land development expenditure and rural infrastructure construction expenditure.
(4) Expenditure on urban construction: including expenditure on urban infrastructure construction and expenditure on supporting facilities for improving the use function of state-owned land, specifically, expenditure on urban roads, bridges and culverts, public green spaces, public toilets, fire-fighting facilities, urban sewage and garbage disposal facilities and other infrastructure construction.
(5) Other expenses: including land transfer business expenses, payment of paid use fees for new construction land, state-owned land income fund expenses, urban low-rent housing security expenses, and employee resettlement expenses for bankruptcy and restructuring of state-owned enterprises.
Business fees for land transfer include land survey fees, benchmark land price and parcel evaluation fees, announcement fees, site rent, bidding, auction, auction agency fees, bid evaluation fees and related business training fees. Seventh the establishment of state-owned land revenue fund system. The financial departments of cities, prefectures, counties and urban areas shall, in accordance with a certain proportion of the total transaction price obtained by transferring the right to use state-owned land through bidding, auction, listing and agreement, set aside state-owned land revenue funds and pay them into the local treasury at the same level to be earmarked for land acquisition and reserve. The specific proportion is determined by the city, county and municipal government according to local conditions. Article 8 The financial departments of cities, prefectures, counties and urban areas shall make provision for agricultural land development funds according to a certain proportion of the total transaction price of transferring the right to use state-owned land through bidding, auction, listing and agreement, and pay them into the local treasury at the same level. The specific proportion is determined by the city, county and municipal government according to local conditions. Chapter III Collection and Management Article 9 The department of land and resources shall sign a land transfer contract with the transferee of state-owned land use right in accordance with the relevant provisions, and clearly stipulate the specific amount of land transfer income that the transferee of state-owned land use right should pay, the specific period of payment to the local treasury and the liability for breach of contract. Article 10 The department of land and resources shall issue a notice of payment uniformly printed by the Provincial Department of Finance to the transferee of state-owned land use right according to the land transfer contract and the approval documents for land allocation, and fill in the "General Payment Book" according to the government revenue and expenditure classification subjects uniformly stipulated by the state.
The transferee of the right to use state-owned land shall, in accordance with the requirements of the notice of payment, pay the land transfer income payable to the local treasury at the same level within the specified time. After the payment is completed, with a valid payment voucher, go through the land use formalities with the land and resources department.