In Gansu Province, The State-Owned Land Use Rights Transfer Payments Management

Original Language Title: 甘肃省国有土地使用权出让收支管理办法

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(November 1, 2007 108th meeting consideration of the people's Government of Gansu province on December 29, 2007, 42nd release of Gansu province as of February 1, 2008) Chapter I General provisions article in order to standardize and strengthen State-owned land use right transfer (hereinafter the "land") revenue and expenditure management, according to the relevant regulations of the State, combined with the facts of the province, these measures are formulated.
    Second land transfer payments into the Government Fund budget, land transfer revenues all over to the local Treasury, spending by Government Fund budget from land sales be arranged in, the implementation of "two lines of income and expenditure" management.
    Third provincial financial Department, in conjunction with the provincial land and resources department responsible for province-wide land management work.
    City, State, County, municipal finance department responsible for the administration of the land transfer revenue and expenditure management, city and County urban land and resources departments in charge of land revenue collection.
    People's Bank treasury departments should set up special accounts, specifically land transfer income and expenses for the accounting and related reporting and information provided to the financial sector and the departments of land and resources in a timely manner.
    The fourth land revenue into the Government Fund the full amount of budget management, provincial and municipal executive share schemes separately. Chapter II scope of payments fifth land sales is the assignment configured by way of State-owned land use right of the Government to acquire all the land price.
    Include the following: (I) the land transfer price: through bidding, auction and listing State-owned land use right and the agreement achieved total contract price (without collecting pay taxes).
    (Ii) fill paid land price: transfer allocated state-owned land right or law using original allocated land for business sex construction should fill paid of land price; disposal mortgage allocated state-owned land right should fill paid of land price; transfer housing reform room, and economic applies housing according to provides should fill paid of land price; change transfer State-owned land right land uses, and volume rate, land using conditions should fill paid of land price, other and State-owned land right transfer or change about of income,.
    (C) the allocated land income: land users to allocate access to state-owned land use right according to law, to the State, city and county governments to pay compensation, resettlement, compensation for ground attachments and green crops, demolition compensation fees and other expenses (not including land acquisition and management fees).
    (Iv) other land sales: land and resources departments to lease State-owned land land rental income charged to tenants; rental housing on the land should be turned over to land revenue; land land price in the contract entered into force after the deposit of advance payment, advance payment or security deposit as well as the allocation of land.
    Article sixth of land transfer income expenditures include: (a) compensation for land expropriation and relocation expenses: including compensation, resettlement, compensation for ground attachments and green crops, demolition compensation.
    (B) land development expenditure: includes land development expenditure and the financial institutions in the early costs associated with early land development, land involves the need for roads, water, electricity, gas supply, drainage, communications, lighting, site formation and other infrastructure spending and related bank loan principal and interest payments.
    (C) expenditure: including maintaining landless peasants original living subsidy expenditure, grant landless peasants social security expenditure, agricultural land development expenditure and spending on infrastructure construction in rural areas.
    (D) urban construction: including urban infrastructure construction and function of State-owned land use supporting facilities for capital expenditure, specifically for urban roads, bridges and culverts, public green areas, public toilets, fire-fighting facilities, urban sewage and garbage treatment facilities and other infrastructure spending.
    (E) other expenses: including land transfer service fee, payment of paid use of land for new construction costs, State-owned land income fund, urban low-rent housing spending, bankruptcy and restructuring of State-owned enterprises ' staff-placement cost.
    Land transfer service fee includes: land surveying of land have to pay fees, benchmark land price and land assessment fee and advertisement fee, space rental, bid, auction fees, evaluation and related business training and other expenses. The seventh system of State-owned land income fund. City, State, County, municipal finance departments by paying into the Treasury at the same level of bidding, auction and listing State-owned land use right and the agreement made by a certain percentage of the total transaction price provision for State-owned land income fund, for use in land reserve.
    A specific percentage by city, State, County and city governments determined in accordance with local conditions. The eighth City State, County, municipal finance departments by paying into the Treasury at the same level of bidding, auction and listing State-owned land use right and the agreement of a certain percentage of the total transaction price set aside agricultural land development fund.
    A specific percentage by city, State, County and city governments determined in accordance with local conditions.
    Chapter III administration article Nineth land and resources departments shall, in accordance with the relevant provisions and the State-owned land use right the assignee signed the transfer contract, State-owned land use right the assignee expressly agreed upon payment of land transfer income amount, payment of local Treasury as well as liability for breach of a specific time frame, and so on.
    The tenth Department of land and resources under the land transfer contract and allocate land use approval documents, issued to state-owned land-use rights to the assignee by the provincial financial department print the payment notice and according to uniform regulations of the classification of government revenue and expenditure account fill in the "payment". State-owned land-use rights to the assignee in accordance with requirements of payment notice, within the specified time will be paid the land transfer revenue, over to the Treasury at the same level.
    After payment is complete, valid payment vouchers, to the departments of land and resources for land clearance. 11th state-owned land use rights to the assignee in accordance with land contract land expropriation agreements and conventions, such as the time limit to pay the land transfer revenue, land and resources departments should, based on the unpaid amount per day plus 1 ‰ of liquidated damages.
    Penalty included in the land transfer revenue management.
    Not paid the land transfer revenue, or is not required to pay land lease price, and does not provide a valid payment vouchers, Department of land and resources not be issued to state-owned land use permit or related procedures. 12th establishing information sharing system for State-owned land, transfer and payments. Land and resources departments should be annual land supply plans, annual plans, signed a land transfer contracts relating to land transfer price agreed collection time, the payment notice and gratuitous transfer of land and other related documents, copy to the financial sector in a timely manner.
    Financial sector land transfer payments should be timely feedback to the departments of land and resources.
    13th early in the development and transfer of land through government procurement, bidding and other methods, select evaluate, demolition, construction and engineering supervision units, reduce the cost of land development.
    Strengthening the management of State-owned land, and rational use of land reserves, reduce the cost of land reserves, establish a land bank accounting system.
    14th have already implemented the Government non-tax revenue collection and management reform of the State, County, city, land revenue is imposed by local government non-tax revenue collection and management system reform of the relevant provisions. Fourth chapter budget and final accounts management 15th land transfer income and expenditure budget and final accounts management system. Land land sales revenue budget in accordance with the previous year, the annual land supply plans, factors such as land preparation.
    Land revenue expenditure budget based on annual land revenue of the budget, according to this year's land expropriation plan, relocation plans and to require the use of standard factors such as scope, expenditure and expenditure system.
    Land transfer budget to achieve a balance, leaving no gaps, balance can be carried forward to the following year, in accordance with the regulations.
    16th section land sales, land acquisition and compensation must be paid in full and ensure that fees, grant landless peasants social security expenditure, remain landless peasants original living subsidy spending.
    17th annual third quarter on must be in strict accordance with financial institutions the preparation of the next annual transfer budget, and incorporated into the Government Fund budget, reported similar procedures implemented after being approved by the regulation of the financial sector.
    The end of each year, the departments concerned should be strictly in accordance with the financial institutions the preparation of land transfer income and expenditure accounts, and included in the Government's final accounting of revenue and expenditure of the Fund, financial Department, after reports to the people's Government at the. 18th project budget and final accounts management for land purchase and reserve system. Third quarter of the year, land and natural resources departments according to the annual plan of land reserves, preparing land reserve fund the next year budget, financial departments at the same level.
    The end of each year, to be submitted to the financial sector land reserve final accounting of revenue and expenditure of funds.
    Fifth chapter article 19th of supervision and inspection at all levels of Government, departments and units concerned shall strictly implement relevant regulations of the State land management, not alienating relief or relief land sales in disguised form.
    State-owned land use right the assignee shall not violate the provisions through the signing of agreements or any other means, local land revenue of the Treasury will be payable directly by the land compensation fees and removal compensation fee paid to the village economic collectives or farmers, and so on.
    20th at all levels and relevant government departments in land acquisition and relocation and transfer of State-owned land in the process should be implementing national policy on protection for farmers, strict implementation of the national and provincial government compensation provisions on compensation and resettlement fees, effective protection of landless farmers, residents and relocation of enterprises and their employees ' legitimate interests.
    21st, establish and perfect the landless farmers compensation for land, resettlement, and the system of compensation for ground attachments and green crops, as far as possible take the form of secret bank card or passbook of direct payment. Included in land requisition compensation and resettlement of landless peasants social security costs.
    Landless peasants social security required for individual contributions, from their land compensation, resettlement fees paid directly. 22nd financial sector, Department of land and resources, the people's Bank, auditing departments and supervision departments to strengthen the land transfer revenue supervision and inspection.
    For violations of this regulation, in accordance with the relevant laws, rules and regulations, and be dealt with, and hold those responsible accountable according to law. Sixth chapter supplementary articles article 23rd these measures come into effect on February 1, 2008.
                                                                                                            On September 1, 1995, the provincial Government of Gansu Provincial people's Government announced, 16th, 27th of October 22, 1997 in Gansu province, the first amendment, July 9, 2002, Gansu Provincial people's Government, the 27th, the second revision of the paid use of State-owned land in Gansu province abolished at the same time the implementing rules for the administration of revenue collection.