| Guiding Opinions of the Ministry of Agriculture and Rural Affairs, the National Development and Reform Commission, the Ministry of Finance, the People's Bank of China, the State Administration of Taxation, and the State Administration for Market Regulation on Launching the Pilot Program of Paying for Capital Stock by Usufruct on Land and Developing Agricultural Industrialization | | 农业农村部、国家发展改革委、财政部、中国人民银行、国家税务总局、国家市场监督管理总局关于开展土地经营权入股发展农业产业化经营试点的指导意见 |
| (No. 4 [2018] of the Ministry of Agriculture and Rural Affairs) | | （农产发〔2018〕4号） |
| The agriculture and rural affairs, development and reform, finance, and market regulation departments of all provinces, autonomous regions, municipalities directly under the Central Government and the Xinjiang Production and Construction Corps; the Shanghai Head Office of the People's Bank of China ("PBC"); all branches and operations offices of the PBC; all central sub-branches of the PBC in capital cities of provinces (or autonomous regions); and the tax services of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning: | | 各省、自治区、直辖市及新疆生产建设兵团农业农村、发展改革、财政、市场监督管理部门，中国人民银行上海总部、各分行、营业管理部、各省会（首府）城市中心支行，国家税务总局各省、自治区、直辖市和计划单列市税务局： |
| For purposes of implementing the spirit of the 19th CPC National Congress and the arrangements made at the Third Plenary Session of the 18th CPC Central Committee, in accordance with the requirements of the Opinions of the General Office of the CPC Central Committee and the General Office of the State Council on Improving the Measures for Separately Creating Ownership of, Contracting Right in and Usufruct on Rural Land, guiding all regions in properly conducting the pilot program of paying for capital stock by usufruct on land (which means the contracted land of farmer households) and developing agricultural industrialization, and promoting rural revitalization, the following opinions are hereby put forward. | | 为贯彻落实党的十九大精神和十八届三中全会部署，按照《中共中央办公厅 国务院办公厅关于完善农村土地所有权承包权经营权分置办法的意见》要求，指导各地稳妥开展土地（指农户家庭承包地）经营权入股发展农业产业化经营试点工作，促进乡村振兴，提出如下意见。 |
| I. Fully understanding the significance of paying for capital stock by usufruct on land and developing agricultural industrialization | | 一、充分认识土地经营权入股发展农业产业化经营的重要意义 |
| 1. Paying for capital stock by usufruct on land is an effective form of flexibly capitalizing usufruct on land. The implementation of paying for capital stock by usufruct on land is an important measure to deepen the reform of the rural land system. Paying for capital stock in leading enterprises by usufruct on land and contributing usufruct on land at appraised value to farmers' professional cooperatives by usufruct on land based on its valuation (hereinafter collectively referred to as the "paying for capital stock by usufruct on land") gives farmers more circulation methods to select, allows them to share the profits of the entire agricultural industry chain, and expands the source of property income for farmers. On the other hand, leading enterprises and farmers' professional cooperatives may acquire usufruct on land so that agricultural industrialization is advanced in a larger scope and at a higher level. | | （一）土地经营权入股是用活土地经营权的有效形式。推行土地经营权入股，是深化农村土地制度改革的重要措施。土地经营权入股龙头企业和作价出资农民专业合作社（以下统称土地经营权入股），使农民拥有更多的流转方式选择，让农民分享农业全产业链利润，拓展农民财产性收入来源。同时，也让龙头企业、农民专业合作社获得土地经营权，在更大范围、更高层次上推进农业产业化经营。 |
| 2. Paying for capital stock by usufruct on land is an important means to promote operations of moderate scale. Paying for capital stock by usufruct on land is favorable to the integration of land into a larger tract and achieving operations of scale and standardized production; to cultivating leading enterprises and farmers' professional cooperatives in operation of moderate scale and providing physical conditions for their development; and to promoting farmer households, family farms, leading enterprises, and farmers' professional cooperatives in establishing a linking mechanism of complementary advantages, benefit sharing and risk sharing among themselves, boosting the permanent stability of operations of moderate scale, and achieving the organic articulation of small farmer households with modern agricultural development. | | （二）土地经营权入股是促进适度规模经营的重要途径。土地经营权入股，便于土地集中连片，实现规模化经营、标准化生产；便于培育开展适度规模经营的龙头企业和农民专业合作社，为其发展提供物质条件；便于促进农户、家庭农场、龙头企业、农民专业合作社之间构建优势互补、利益共享、风险共担的联结机制，促进适度规模经营的长期稳定，实现小农户和现代农业发展有机衔接。 |
| 3. Paying for capital stock by usufruct on land is able to enhance the development momentum of rural industry revitalization. Rural industry revitalization requires the accumulation of capital, technology, talents and other resources. By paying for capital stock by usufruct on land, the organic combination of land with capital, technology and other modern factors of production shall be promoted, raw material bases shall be established, characteristic industries shall be cultivated, and the agricultural product processing industry shall be developed, so as to promote the integrated development of the primary, secondary, and tertiary industries in rural areas, strengthen rural industries, and contribute to rural revitalization. | | （三）土地经营权入股能够增强乡村产业振兴的发展动能。乡村产业振兴需要资金、技术、人才等资源要素聚集。土地经营权入股龙头企业和农民专业合作社，促进土地与资金、技术等现代生产要素有机结合，建设原料基地，培育特色产业，发展农产品加工业，促进农村一二三产业融合发展，壮大乡村产业，助力乡村振兴。 |
| II. Accurately understanding the basic principles for paying for capital stock by usufruct on land and developing agricultural industrialization | | 二、准确把握土地经营权入股发展农业产业化经营的基本原则 |
1. Implementing the separation of the three rights and strictly abiding by the bottom line of policy requirements. Collective ownership of rural land shall be adhered to, and all the rights of farmers' collectives to contracted land shall be maintained in accordance with the law. Farmers' contracting rights shall be strictly protected, so that no organization or individual may replace farmer households with respect to their land contracting status, or illegally deprive farmer households of or restrict their land contracting rights. When usufructs on land are capitalized flexibly, such usufructs acquired by the operators by circulation contract shall be equally protected according to the law, so as to ensure that the operators have stable operating expectations.
．．．．．． | | （一）落实“三权分置”，严守政策底线。坚持农村土地集体所有权，依法维护农民集体对承包地的各项权能。严格保护农户承包权，任何组织和个人都不能取代农民家庭的土地承包地位，都不能非法剥夺和限制农户的土地承包权。放活土地经营权，依法平等保护经营主体依流转合同取得的经营权，保障其有稳定的经营预期。
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