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Notice of the Ministry of Finance on Issues concerning Financial and Tax Policies for the Pilot Program of Linking New Land Used for Urban Construction with the Decrease of Land Used for Rural Construction
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财政部关于城乡建设用地增减挂钩试点有关财税政策问题的通知
[现行有效]
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Notice of the Ministry of Finance on Issues concerning Financial and Tax Policies for the Pilot Program of Linking New Land Used for Urban Construction with the Decrease of Land Used for Rural Construction | | 财政部关于城乡建设用地增减挂钩试点有关财税政策问题的通知 |
| (No. 7 [2014] of the Ministry of Finance) | | （财综[2014]7号） |
| The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning: | | 各省、自治区、直辖市、计划单列市财政厅（局）： |
| Since 2006, upon approval of the Ministry of Land and Resource, all localities have successively carried out the pilot program of linking new land used for urban construction and the decrease of land used for rural construction (hereinafter referred to as the “program of linking the increase and decrease of land use”), which has played a positive role in promoting the economical and intensive use of land, reducing the tension between the supply and demand of land, protecting arable land resources, and balancing the urban and rural development. In accordance with the Notice of the State Council on Strictly Regulating the Pilot Program of Linking New Land Used for Urban Construction with the Decrease of Land Used for Rural Construction and Effectively Carrying out the Reclamation of Rural Land (No. 47 [2010] of the State Council), the Notice of the General Office of the State Council on Regulating the Revenue and Expenditure Control over the Assignment of the Right to Use State-Owned Land (No. 100 [ 2006 ] of the State Council) and other provisions, we hereby notify you of issues concerning financial and tax policies for the program of linking the increase and decrease of land use as follows: | | 2006年以来，经国土资源部批准，各地陆续开展了城乡建设用地增减挂钩试点（以下简称增减挂钩）工作，对于促进节约集约用地、缓解土地供需矛盾、保护耕地资源、统筹城乡发展起到积极作用。根据《国务院关于严格规范增减挂钩试点切实做好农村土地整治工作的通知》（国发〔2010〕47号）、《国务院办公厅关于规范国有土地使用权出让收支管理的通知》（国办发〔2006〕100号）等规定，现就增减挂钩中有关财税政策问题通知如下： |
| I. Strengthening the collection and management of revenues relating to the program of linking the increase and decrease of land use, and implementing the policy of “separating revenue from expenditure” | | 一、加强增减挂钩相关收入征管，落实“收支两条线”政策 |
| In the implementation of the program of linking of the increase and decrease of land use, the revenues from assignment of land used for urban construction (i.e., the parcels of land where new buildings are to built) supplied according to law by the land and resources management departments of cities and counties, including the revenues from assignment of land out of the surplus of land supply quotas under the program of linking the increase and decrease of land use, shall be locally turned over to the central treasury in full amount in accordance with the provisions of the Document (No. 100 [2006], the General Office of the State Council) and managed under the principle of “separating revenue from expenditure,” and in different ways of land supply, such revenues shall be separately listed under the corresponding sub-item of the item “1030148 Income from the Assignment of the Right to Use State-Owned Land” prescribed in the Classification of Items under Government Income and Expenditure. Where the regions under the program of linking the increase and decrease of land use carry out the trading and transfer of surplus of land quotas on a trial basis, the revenue from the trading and circulation of surplus of land quotas should be part of the revenues from land assignment, which shall be turned over to the central treasury in full amount and managed under the principle of “separating revenue from expenditure,” and will be concurrently listed under the item of “103014899 Other Revenues.” The financial departments of cities and counties shall, jointly with the land and resources management departments, strengthen the collection and management of revenues relating to the program of linking the increase and decrease of land use, and ensure that the related revenues will be turned over to the central treasury in a timely manner and in full amount, instead of free reduction, exemption or refund of related revenues, or establishment of a concealed account beyond the legal account, or interception, misappropriation or embezzlement of such revenues. | | 在实施增减挂钩中，市县国土资源管理部门依法供应用于城镇建设的地块（即建新地块）形成的土地出让收入，包括利用增减挂钩节余指标供应土地形成的土地出让收入，均应当按照国办发〔2006〕100号文件规定，就地全额缴入国库，实行“收支两条线”管理，并按照不同供地方式分别填列《政府收支分类科目》“1030148国有土地使用权出让收入”中的相应目级科目。增减挂钩地区试行土地节余指标交易流转的，其土地节余指标交易流转收入应当作为土地出让收入的一部分，全额缴入国库，实行“收支两条线”管理，缴库时填列《政府收支分类科目》中的“103014899其他收入”科目。市县财政部门应当会同国土资源管理部门加强增减挂钩相关收入征收管理，确保相关收入及时足额缴库，不得随意减免或返还相关收入，也不得账外设账、截留、挤占和挪作他用。 |
| II. Regulating the expenditure management and increasing the support for the projects of linking the increase and decrease of land use | | 二、规范增减挂钩支出管理，加大对增减挂钩项目的支持力度 |
In the implementation of the program of linking the increase and decrease of land use, we shall effectively handle the compensation and resettlement for the dismantlement and relocation of rural residents, regulate the management of project expenditures, and increase financial support. In particular, the costs for the dismantlement and relocation of rural residential buildings, for the newly built resettlement housing of rural residents, and for roads, water, electricity, gas, drainage, communications, lighting, sewage, environment, health, culture, public green spaces, public toilets. fire protection, and other public infrastructure in the newly built resettlement housing communities of rural residents may be arranged through the budget from the revenues from land assignment; the costs for the arrangement and reclamation of the land used for rural construction into arable land (i.e., the parcels of land where old buildings are to be dismantled) may, in accordance with the principles of “orderly channels, unchanged purposes of use, overall arrangements, centralized input, performance of respective duties, and remembering one's work as well as forming joint force,” be arranged through the budget from the capital resources such as funds for agricultural land development, funds for construction of farmland irrigation, fees for the paid use of newly increased construction land, arable land reclamation fees and land reclamation fees, all of which are drawn from the revenues from land assignment; the related expenses for pre-school education and compulsory education in newly built resettlement housing communities of rural residents may be arranged through the budget from the education funds drawn from the revenues from land assignment and other related funding channels.
．．．．．． | | 在实施增减挂钩中，要做好农村居民的拆迁补偿安置工作，规范项目支出管理，加大财政支持力度。其中，农村居民住宅等拆迁补偿所需费用，新建农村居民安置住房所需费用，以及新建农村居民安置住房社区中的道路、供水、供电、供气、排水、通讯、照明、污水、环境、卫生、文化、公共绿地、公共厕所、消防等公共基础设施建设支出，可以通过预算从土地出让收入中安排；整理复垦为耕地的农村建设用地地块（即拆旧地块）所需费用，可以按照“渠道不乱、用途不变、统筹安排、集中投入、各负其责、各计其功、形成合力”的原则，通过预算从土地出让收益中计提的农业土地开发资金、农田水利建设资金以及新增建设用地土地有偿使用费、耕地开垦费、土地复垦费等资金来源安排；新建农村居民安置住房社区中的学前教育、义务教育等相关开支，可以通过预算从土地出让收益中计提的教育资金等相关资金渠道中安排。
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