Legal Subjectivity:

Land Transfer Fund Management Measures: The main contents of the "Land Transfer Fund Management Measures" include the establishment of a special account for the receipt and expenditure of land transfer fees, and the full payment of land transfer fees to the local government. budget, land transfer fee distribution methods, etc. Among them, the distribution and management mechanism of state-owned land transfer income is the core issue. Land transfer fees are incorporated into local land transfer fee management measures: Land transfer fees have always been managed by central and local governments. Among them, the opinion of the Ministry of Land and Resources is to establish a special national land fund and central government departments to uniformly manage land transfer fees. This land transfer fee reform is to establish a special account for land transfer fees, cancel the special account for extra-budgetary revenue and expenditure, incorporate all total land transfer revenue into the local fiscal budget, and completely separate the two lines of collection and expenditure. Integrating local finance into the budget will increase the financial department’s say in land management. Experts said that the Ministry of Land and Resources will still play an important role in issues such as land use, overall planning, land consolidation, and compensation. Different from the Ministry of Land and Resources' idea of ??uniformly collecting land transfer fees, establishing a special fund account, and centrally allocating land transfer fees, the core of the plan proposed by the Ministry of Finance at that time was for local governments to arrange the use of land transfer fees on their own. However, it stipulates the proportion of funds used for "agriculture, rural areas and farmers" and social security, and incorporates them into local fiscal budget management to supervise their use. Due to the large fluctuations in land transfer revenue, the Ministry of Finance's plan also stipulates that 40% of the current year's land transfer revenue shall be included in the fiscal budget of the following year, and stipulates that local governments shall not be used for current revenue arrangements, and the remaining part shall be included in the fiscal budget of the following year. It is up to local governments to exercise discretion in relevant areas. In terms of the land transfer fee management system, the management method clarifies the principle that it is still managed by local governments and supervised by the central government. The difference is that in the past it was only generally stated that land transfer fees were the responsibility of local governments, but now it has been clarified that the top leaders of provincial, district and municipal governments are responsible. Experts say that the central government’s central allocation of part of the land transfer fee may curb local governments’ impulse to grant land. It is reported that according to the land transfer fee management regulations, each city must withdraw a portion of the land transfer proceeds of the current year and include it in the fiscal budget of the following year. Local governments are not allowed to use it for current revenue arrangements. The remaining part is to be used by local governments in relevant fields according to regulations. . Incorporating land transfer proceeds into the next year's budget will further increase transparency. Industry experts believe that this will help prevent local governments from "sitting on the budget" and divert local governments from short-term benefits of generating wealth from land to focus on long-term benefits. Establishing a special account Before the land transfer fee management measures, land transfer was mainly based on agreement. The two parties negotiated the price, and the transfer was directly used for municipal construction. In many places, the Development and Reform Commission and the Finance Bureau had no way to inquire about the transfer price and use. In the mid-1990s, it was discovered that 10 billion yuan in land transfer fees had been used for illegal urban construction, including building guesthouses. The central government began to pay attention to the use of land transfer fees. Experts said that the land transfer fee management regulations stipulate that land transfer funds are fiscal funds and should be managed by a special fiscal account. However, before the local government transfers this fund to the special fiscal account, there is a transitional account, which is directly controlled by the land department and used to pay land development companies for land consolidation and farmer compensation. Before entering the special account, the finance department still does not know the specific income and expenditure of this fund. After stipulating a special financial account for land transfer fees, all land transfer fees must enter this account. For example, if a piece of land is sold for 10 million yuan, the 10 million yuan must enter the financial account and be controlled by the financial department. As for the later The distribution of benefits is all carried out by the financial department, which not only ensures the integrity of finance, but also reflects the characteristics of national land finance. Measures for the management of land transfer fees to support rural construction: In the future, the distribution of total land transfer proceeds will be: 50%-60% will be used for demolition compensation and primary land development, 15% will be used for rural land development and rural infrastructure construction, 5 % will be used for low-rent housing construction, and the rest will be used for urban infrastructure construction and urban land development. Some provinces and cities have already taken the lead. Starting from May 1, Chongqing has stipulated that the proportion of agricultural land development funds calculated from land transfer fees will be adjusted from 15% to 20% of the average net income from land transfers approved by the state. "In the previous land transfer fee management regulations, the proportion of land transfer fee income in various regions used for public projects such as compensation for landless farmers, agricultural land development, and low-rent housing construction was relatively low. Most of it was used for urban infrastructure construction and urban land development. , This has become an issue that the central government has to pay attention to. "Experts said, "Such rigid regulations are mainly to support the construction of new rural areas. "With the introduction of new regulations and the gradual improvement of relevant laws and regulations, our country's land management system will gradually appear." A pattern of sound system, clear division of labor and multi-departmental coordination. The “free space” of local governments in the land field will be narrowed, which will help curb land violations and violations. Nature of transfer fee Land transfer fee is actually the sum of the land rent for a certain number of years when the land owner transfers the land use right. The essence of the current land transfer fee can be summarized as it is a contradictory complex that has the nature of land rent accumulated for several years, and has the nature of a one-time collection of tax-like but non-tax properties. Land transfer fees are in the nature of land rent rather than tax. Taxation is the economic obligation of the state as administrator to taxpayers to pay for the state, which is mandatory, free and fixed.

The land transfer fee will be accumulated as the total land rent for several years and collected in one lump sum, which seems to have the non-rental nature of taxation. The land transfer fee itself is such a complex of inherent contradictions. In other words, the land transfer fee is a lease but not a lease, and it is like a tax but not a tax. Land transfer fees have become the main source of extra-budgetary revenue for local governments. To be precise, the land transfer fee is the transaction price of land use rights; it can also be simply understood as the land price, the price of which depends on the supply and demand relationship in the land market. The "Land Management Law" clearly stipulates the scope of use of land transfer fees. Land transfer income is mainly used for land acquisition and demolition compensation expenditures, land development expenditures, agricultural support expenditures and urban construction expenditures. In the case of state-owned land, land transfer fee management measures state transfer land use rights to land users within a certain period of time as land owners (the Ministry of Land and Resources requires developers to develop within 1 or 2 years, such as hoarding land Land users are required to pay fines or take back land use rights, but most local governments do not implement this and most favor developers, resulting in tight housing supply and skyrocketing housing prices). A certain amount of monetary payment paid by land users in one time or in installments is called land transfer fee. The level of land transfer is closely related to the use, location and land transfer period. Land transfer fees are usually paid in one lump sum. However, the transfer fee for some land is huge and the transfer procedures take a long time, so there are also forms of multiple payments. It can be seen that this kind of multiple payments is still different from the now fashionable "annual rent system". The law is objective:

"Urban Real Estate Management Law"

Article 8

The transfer of land use rights refers to the state's transfer of state-owned land use rights within a certain period of time The act of transferring land use rights to land users, and the land users pay land use rights transfer fees to the state.

"Interim Regulations on the Assignment and Transfer of Urban State-owned Land Use Rights"

Article 18

Land users need to change the land specified in the land use rights transfer contract If the land use right transfer contract is used for other purposes, the consent of the transferor and the approval of the land management department and the urban planning department shall be obtained. The land use right transfer contract shall be re-signed in accordance with the relevant provisions of this chapter, the land use right transfer fee shall be adjusted, and registration shall be carried out.