Circular of the General Office of State Council on Regulating the Administration of Incomes from and Expenditures for the Assignment of State-owned Land Use Right
Circular of the General Office of State Council on Regulating the Administration of Incomes from and Expenditures for the Assignment of State-owned Land Use Right
Circular of the General Office of State Council on Regulating the Administration of Incomes from and Expenditures for the Assignment of State-owned Land Use Right
Guo Ban Fa [2006] No. 100
December 17, 2006
The people's government in all provinces, autonomous regions and municipalities directly under the Central Government as well as all ministries and commissions and directly affiliated institutions under the State Council,
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 expenditures for the land assignment into the regional budget and the implementation of the "divided administration of income and expenditure" is an important measure for fulfilling the scientific view of development, building a socialist harmonious society and strengthening land control. According to the provisions of the Eleventh Five-year Program for National Economy and Social Development, the Decision of the State Council on Intensifying the Reform and Tightening of Land Management (Guo Fa [2004] No. 28) and the Circular of the State Council on Strengthening Land Control (Guo Fa [2006] No. 31) and upon approval of the State Council, the relevant matters are hereby notified as follows:
I. Clarify the scope of incomes from the assignment of the right to use state-owned land, and strengthen the administration on collection of the incomes from the assignment of the right to use state-owned land
Incomes from assignment of the right to use state-owned land (hereinafter referred to as Land Assignment Income) are all land revenue obtained by the government through assignment and allotment of the right to use state-owned land, including the compensation for land requisition and the allowance for resettlement paid by the assignee, the earlier-stage land development fee and the land assignment proceedings.
The land revenue falls into: Total revenue obtained by the government for assignment of the right to use state-owned land through bid invitation, auction, quotation and agreement; land revenue payable owing to assigning the right to use allotted state-owned land or using allotted land for profitable construction; land revenue payable owing to disposing of or pledging the right to use allotted state-owned land; land revenue payable in accordance with the relevant provisions owing to assigning housing-reform house or economically affordable house; land revenue payable owing to changing the land-use conditions such as purpose or volume rate of assigned state-owned land, and other incomes related to the assignment or modification of the right to use state-owned land. Pursuant to the provisions of the Land Assignment Contract, the earnest money, guaranty money and advance payment charged on the assignee according to laws may, after the Land Assignment Contract comes into effect, be used to offset the land revenue.
The land rents charged on lessees by land and resources administration departments for lease of state-owned lands in accordance with the laws; the land proceedings which arise from the lease of buildings on assigned lands and shall be handed in to the treasury; the compensation for land requisition, the allowance for resettlement, the compensation for expropriated acreage and the compensation for demolition paid by land users in accordance with laws to municipal and county-level people's government for the right to use state-owned land obtained through assignment (exclusive of management fee for land requisition), shall be included in the Land Assignment Income for administration.
The collection of Land Assignment Income is under the administration of financial department, and the Land Assignment Income may be collected by land and resources administration departments. The land and resources administration departments and financial departments shall urge each land user to strictly perform the Land Assignment Contract, so as to ensure that the Land Assignment Income payable is paid up to the local treasury in time. The local treasuries shall be responsible for the acceptance, division, retention and appropriation of the Land Assignment Income, and shall ensure that all data relating to land assignment incomes/expenditures are accurate.
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Guo Ban Fa [2006] No. 100
December 17, 2006
The people's government in all provinces, autonomous regions and municipalities directly under the Central Government as well as all ministries and commissions and directly affiliated institutions under the State Council,
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 expenditures for the land assignment into the regional budget and the implementation of the "divided administration of income and expenditure" is an important measure for fulfilling the scientific view of development, building a socialist harmonious society and strengthening land control. According to the provisions of the Eleventh Five-year Program for National Economy and Social Development, the Decision of the State Council on Intensifying the Reform and Tightening of Land Management (Guo Fa [2004] No. 28) and the Circular of the State Council on Strengthening Land Control (Guo Fa [2006] No. 31) and upon approval of the State Council, the relevant matters are hereby notified as follows:
I. Clarify the scope of incomes from the assignment of the right to use state-owned land, and strengthen the administration on collection of the incomes from the assignment of the right to use state-owned land
Incomes from assignment of the right to use state-owned land (hereinafter referred to as Land Assignment Income) are all land revenue obtained by the government through assignment and allotment of the right to use state-owned land, including the compensation for land requisition and the allowance for resettlement paid by the assignee, the earlier-stage land development fee and the land assignment proceedings.
The land revenue falls into: Total revenue obtained by the government for assignment of the right to use state-owned land through bid invitation, auction, quotation and agreement; land revenue payable owing to assigning the right to use allotted state-owned land or using allotted land for profitable construction; land revenue payable owing to disposing of or pledging the right to use allotted state-owned land; land revenue payable in accordance with the relevant provisions owing to assigning housing-reform house or economically affordable house; land revenue payable owing to changing the land-use conditions such as purpose or volume rate of assigned state-owned land, and other incomes related to the assignment or modification of the right to use state-owned land. Pursuant to the provisions of the Land Assignment Contract, the earnest money, guaranty money and advance payment charged on the assignee according to laws may, after the Land Assignment Contract comes into effect, be used to offset the land revenue.
The land rents charged on lessees by land and resources administration departments for lease of state-owned lands in accordance with the laws; the land proceedings which arise from the lease of buildings on assigned lands and shall be handed in to the treasury; the compensation for land requisition, the allowance for resettlement, the compensation for expropriated acreage and the compensation for demolition paid by land users in accordance with laws to municipal and county-level people's government for the right to use state-owned land obtained through assignment (exclusive of management fee for land requisition), shall be included in the Land Assignment Income for administration.
The collection of Land Assignment Income is under the administration of financial department, and the Land Assignment Income may be collected by land and resources administration departments. The land and resources administration departments and financial departments shall urge each land user to strictly perform the Land Assignment Contract, so as to ensure that the Land Assignment Income payable is paid up to the local treasury in time. The local treasuries shall be responsible for the acceptance, division, retention and appropriation of the Land Assignment Income, and shall ensure that all data relating to land assignment incomes/expenditures are accurate.
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