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| Notice of the General Office of the State Council on Regulating the Management of Incomes from and Expenses for the Assignment of the Right to Use State-owned Land | | 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 |
(No. 100 [2006] of the General Office of the State Council) | |
（国办发〔2006〕100号） |
The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government, and all the ministries and commissions and directly affiliated institutions under the State Council: | |
各省、自治区、直辖市人民政府，国务院各部委、各直属机构： |
Since China is a developing country with a vast population and limited land, the reinforcement of land administration, rigid protection of cultivated land and promotion of intensive utilization of land is an overall and strategic issue throughout the modernization construction of our country. The incorporation of incomes from and expenses for the land assignment into the regional budget and the implementation of the “separate management of expenditures and incomes” is an important measure for fulfilling the scientific view of development, building a socialist harmonious society and strengthening the land control. According to the Eleventh Five-year Program for National Economy and Social Development, the Decision of the State Council on Deepening the Reform and Rigidly Enforcing Land Administration (No. 28 [2004] of the State Council) and the Notice of the State Council on the Relevant Issues about Intensifying the Land Control | |
我国是一个人多地少的发展中国家，加强土地管理，严格保护耕地，推进土地节约集约利用，始终是我国现代化建设中的一个全局性、战略性问题。将土地出让收支纳入地方预算，实行“收支两条线”管理，是落实科学发展观，构建社会主义和谐社会，加强土地调控的一项重要举措。根据《国民经济和社会发展第十一个五年规划纲要》、《国务院关于深化改革严格土地管理的决定》（国发〔2004〕28号）以及《国务院关于加强土地调控有关问题的通知》（国发〔2006〕31号）的规定，经国务院同意，现就有关事项通知如下： |
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| I. Clarifying the scope of incomes from the assignment of the right to use state-owned land, and strengthening the collection management of the incomes from the assignment of the right to use state-owned land | | 一、明确国有土地使用权出让收入范围，加强国有土地使用权出让收入征收管理 |
The “incomes from the assignment of the right to use state-owned land” (hereinafter referred to as the incomes from land assignment) refers to all the land price incurred from the assignment of the right to use state-owned land by the government, and includes the land expropriation and relocation compensations, the fees for initial land development as well as the land assignment proceeds as paid by the transferee. The specific scope of land price includes: the total transaction price determined for the assignment of the right to use state-owned land by way of public bidding, auction, listing or agreement; the land price that should be made up in the case of allocation of the right to use state-owned land or business construction by making use of the land as originally allotted; the land price that should be made up in the case of disposing the allocation of the right to use state-owned land under mortgage; the land price that should be made up according to the provisions in the case of transferring housing-reform-oriented houses or economically affordable houses; the land price that should be made up for changing the land uses, volume rate or any other conditions for land use in the assignment of the right to use state-owned land; and other incomes related to the assignment or alteration of the right to use state-owned land, etc. The earnest money, bails and advance payments collected from the transferee according to the stipulations in the land assignment contract may be changed as the land price. | |
国有土地使用权出让收入（以下简称土地出让收入）是政府以出让等方式配置国有土地使用权取得的全部土地价款，包括受让人支付的征地和拆迁补偿费用、土地前期开发费用和土地出让收益等。土地价款的具体范围包括：以招标、拍卖、挂牌和协议方式出让国有土地使用权所确定的总成交价款；转让划拨国有土地使用权或依法利用原划拨土地进行经营性建设应当补缴的土地价款；变现处置抵押划拨国有土地使用权应当补缴的土地价款；转让房改房、经济适用住房按照规定应当补缴的土地价款；改变出让国有土地使用权的土地用途、容积率等土地使用条件应当补缴的土地价款，以及其他和国有土地使用权出让或变更有关的收入等。按照土地出让合同规定依法向受让人收取的定金、保证金和预付款，在土地出让合同生效后可以抵作土地价款。 |
The incomes from rents as collected by the administrative department of land and resources from the lessees for lawful lease of state-owned land, the land proceeds that should be turned over for leasing the houses on the allotted land; the land compensations, relocation subsides, compensations for above-ground fixtures and young seeds, dismantlement compensations, etc. (excluding the land expropriation administrative fees) that should be turned over to the people's government of the city or county when the land user obtains the right to use the state-owned land by way of allocation shall be generally incorporated into the management of the incomes from land assignment. | |
国土资源管理部门依法出租国有土地向承租者收取的土地租金收入；出租划拨土地上的房屋应当上缴的土地收益；土地使用者以划拨方式取得国有土地使用权，依法向市、县人民政府缴纳的土地补偿费、安置补助费、地上附着物和青苗补偿费、拆迁补偿费等费用（不含征地管理费），一并纳入土地出让收入管理。 |
The incomes from land assignment shall be subject to the collection management of the administrative department of finance, and may be specifically collected by the administrative department of land and resources. The administrative department of land and resources and the administrative department of finance shall urge land users to rigidly perform land assignment contracts, and guarantee the payable incomes from land assignment to be turned over to the local treasury in time and in full amount. The local treasury shall be responsible for collecting, dividing, retaining and appropriating the incomes from land assignment and guaranteeing the data on incomes from and expenses for land assignment as accurate. Where the incomes from land assignment have not been paid in full amount according to the stipulations in the contract and the valid payment vouchers could not be provided, the administrative department of land and resources shall not issue the certificate on the use of state-owned land. It is necessary to improve systems and provisions: if any certificate on the use of state-owned land is issued illegally, the land use certificate shall be reclaimed, and the relevant leaders and persons shall be subject to the liabilities according to the relevant laws or regulations. A region that has implemented the reform of the government non-tax incomes collection management system shall incorporate the incomes from land assignment into the scope of the government non-tax incomes collection management system, uniformly take over notes, regulate the take-over procedures, and enhance the take-over efficiency. No region, department or entity may exempt or reduce the incomes from land assignment, implement the “zero land price”, or even “negative land price” in the name of “investment promotion”, “old city reconstruction” or “restructuring of state-owned enterprises”, or do so in a disguised form by the way of exchanging projects with land, returning fees after collecting them or granting subsidies, etc. | |
土地出让收入由财政部门负责征收管理，可由国土资源管理部门负责具体征收。国土资源管理部门和财政部门应当督促土地使用者严格履行土地出让合同，确保将应缴的土地出让收入及时足额缴入地方国库。地方国库负责办理土地出让收入的收纳、划分、留解和拨付等各项业务，确保土地出让收支数据准确无误。对未按照合同约定足额缴纳土地出让收入，并提供有效缴款凭证的，国土资源管理部门不予核发国有土地使用证。要完善制度规定，对违规核发国有土地使用证的，收回土地使用证，并依照有关法律法规追究有关领导和人员的责任。已经实施政府非税收入收缴管理制度改革的地方，土地出让收入纳入政府非税收入收缴管理制度改革范围，统一收缴票据，规范收缴程序，提高收缴效率。任何地区、部门和单位都不得以“招商引资”、“旧城改造”、“国有企业改制”等各种名义减免土地出让收入，实行“零地价”，甚至“负地价”，或者以土地换项目、先征后返、补贴等形式变相减免土地出让收入。 |
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| II. Incorporating all the amount of incomes from and expenses for land assignment into the budget, and implementing the “separate management of expenditures and incomes” | | 二、将土地出让收支全额纳入预算，实行“收支两条线”管理 |
From January 1, 2007, all the amount of incomes from and expenses for land assignment shall be incorporated into the budgetary management of local funds, all the incomes shall be turned over to the local treasury, and all the expenses shall be arranged among the incomes from land assignment through the budget for local funds, and the “separate management of expenditures and incomes” shall be thoroughly implemented. Special accounts shall be opened in the local treasury for specifically assessing the conditions on the incomes from and expenses for land assignment. | |
从2007年1月1日起，土地出让收支全额纳入地方基金预算管理。收入全部缴入地方国库，支出一律通过地方基金预算从土地出让收入中予以安排，实行彻底的“收支两条线”。在地方国库中设立专账，专门核算土地出让收入和支出情况。 |
The annual budgetary and final accounts management system for the incomes from and expenses for land assignment shall be established and improved. In the third quarter every year, the relevant department shall compile the budget on the incomes from and expenses for land assignment for the following year in strict accordance with the provisions of the administrative department of finance, and simultaneously, make a report to the people's government at the same level according to the prescribed procedures, and the government shall make a report to the people's congress at the same level. The compilation of annual budgetary and final accounts management system for the incomes from and expenses for land assignment shall be governed by the principle of “determining the expenses according to the incomes and balancing the incomes and the expenses”. The budget on the incomes from land assignment shall be compiled according to the conditions on the incomes from land assignment of the previous year, annual land supply plan, and land price level, etc.; and the budget on the expenses for land assignment shall be compiled according to the conditions on the annual incomes from land assignment as anticipated, annual land expropriation plan, dismantlement plan and the prescribed purposes, scope and standards of expenses, etc.; of which, the budget on government procurement shall be compiled according to the provisions if the expenses fall within the scope of government procurement.
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建立健全年度土地出让收支预决算管理制度。每年第三季度，有关部门要严格按照财政部门规定编制下一年度土地出让收支预算；每年年度终了，有关部门要严格按照财政部门规定编制土地出让收支决算。同时，按照规定程序向同级人民政府报告，政府依法向同级人民代表大会报告。编制年度土地出让收支预算要坚持“以收定支、收支平衡”的原则。土地出让收入预算按照上年土地出让收入情况、年度土地供应计划、地价水平等因素编制；土地出让支出预算根据预计年度土地出让收入情况，按照年度土地征收计划、拆迁计划以及规定的用途、支出范围和支出标准等因素编制；其中，属于政府采购范围的，应当按照规定编制政府采购预算。
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