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Does the land transfer fee count as fiscal revenue?
Legal analysis: Land transfer income belongs to fiscal revenue and is a part of government fund income.

Legal basis: Resolution of NPC Standing Committee on Approving the Final Accounts of the Central Committee 1996 In view of the serious loss of income from land transfer fees, we should focus on strengthening the collection and management of land transfer fees this year, and resolutely pay back and recover the land transfer fees that have not been paid into the finance according to regulations; Land transfer fees that have been turned over to finance but not included in the budget should be resolutely cleaned up and included in the budget.