Notice on Strengthening the Administration of Land Assignment Revenues and Expenditures

关于进一步加强土地出让收支管理的通知

Promulgating Institution:Ministry of Finance, the Ministry of Land and Resources, the People’s Bank of China, the Ministry of Supervision and the National Audit Office

Document Number: Cai Zong [2009]No. 74

Promulgating Date:11/18/2009

Effective Date:11/18/2009

颁布机关:财政部; 国土资源部; 中国人民银行; 监察部; 国家审计署

文      号: 财综[2009]74号

颁布时间: 11/18/2009

实施时间: 11/18/2009

Text

正文

The public finance departments (bureaus), the departments (bureaus) of state land and resources, the supervision departments (bureaus) and the audit departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the Shanghai Headquarters of the People's Bank of China and all branches, business management departments, central sub-branches of the People's Bank of China in provincial capital cities (capital cities of autonomous regions), and central sub-branches of the People's Bank of China in Dalian, Qingdao, Ningbo, Xiamen and Shenzhen:

In 2006, upon the printing and issuance of the Notice of the General Office of the State Council on Regulating the Administration of Revenues from and Expenditures for the Assignment of the Right to Use State-owned Land (Guo Ban Fa (2006) No. 100) and the Notice of the Ministry of Finance, the Ministry of Land and Resources and the People's Bank of China on Printing and Issuing the 'Administration of Revenues from and Expenditures for the Assignment of the Right to Use State-owned Land' (Cai Zong {2006} No. 68), positive results have been achieved in various regions in conscientiously implementing the stipulation of including land assignment revenues and expenditures under local fund budget administration in full and in vigorously strengthening the administration of land assignment revenues and expenditures. However, issues exist in individual regions on the administration of land assignment revenues and expenditures. For example, some regions fail to include the full amount of land assignment revenues and expenditures under local fund budget management; land assignment revenues and expenditures collected in some regions remain in special accounts for the collection of non-tax revenues for a prolonged period and are not paid into the local treasuries in a timely manner as required; land assignment revenues are in arrears in some regions, where such revenues failed to be collected in full when they are due; in some regions, there are unauthorized reductions, exemptions or payment deferments of land assignment revenues or unauthorized reductions or exemptions of land assignment revenues in a disguised form, resulting in a loss of land assignment revenues; some regions fail to prepare their land assignment revenue and expense budgets as provided. In view of the aforesaid issues, in accordance with the requirements of a scientific and precise management of fiscal funds and combined with special efforts to address prominent issues in engineering construction, notice is hereby given on strengthening the administration of land assignment revenues and expenditures:

    各省、自治区、直辖市、计划单列市财政厅(局)、国土资源厅(局)、监察厅(局)、审计厅(局),中国人民银行上海总部,各分行、营业管理部、省会(首府)城市中心支行,大连、青岛、宁波、厦门、深圳中心支行:

    2006年,《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)和《财政部国土资源部中国人民银行关于印发〈国有土地使用权出让收支管理办法〉的通知》(财综〔2006〕68号)印发后,各地区认真落实土地出让收支全额纳入地方基金预算管理的规定,大力加强土地出让收支管理,取得了积极成效。但是,个别地区土地出让收支管理仍存在一些问题,如,有的地区土地出让收支未全额纳入地方基金预算管理;有的地区已收缴的土地出让收入在非税收入汇缴专户滞留时间过长,未按规定及时缴入地方国库;有的地区存在拖欠土地出让收入问题,未能做到应收尽收;有的地区越权减免缓缴或变相减免土地出让收入,造成土地出让收入流失;还有的地区未按规定编制土地出让收支预算等。针对上述问题,按照财政资金科学化、精细化管理要求,结合开展工程建设领域突出问题专项治理工作,现就进一步加强土地出让收支管理的有关事宜通知如下:

1. Unify mindsets such that land assignment revenues and expenditures are strictly included under local fund budget administration in full

Including land assignment revenues and expenditures under local fund budget administration in full is an important means of fully and comprehensively reflecting the revenue and expenditure activities of local governments and it is an important aspect of strengthening land control and promoting economical and intensive land use as well as an important measure for applying the scientific approach of development. From the perspective of maintaining central policy coherence and promoting a comprehensive, coordinated and sustainable development of the economy, local public finance departments and state land and resources departments at various levels shall further unify their thinking and raise their awareness to strictly implement documents such as Guo Ban Fa (2006) No. 6 and Cai Zong (2006) No. 68, such that land assignment revenues and expenditures are strictly included under local fund budget administration in full as stipulated, whereby land assignment revenues are paid to local treasuries in full and expenditures are allocated from land assignment revenues by way of the local fund budgets, such that the policy of separate control of revenues and expenditures is fully implemented.

   Public finance departments, state land and resources departments, branches of the People's Bank of China, and supervision and audit departments at provincial level shall conscientiously inspect the inclusion of land assignment revenues and expenditures under local fund budget administration in full at the municipalities and counties in their respective regions and ensure that municipalities and counties that fail to include land assignment revenues and expenditures under local fund budget administration in full as stipulated to rectify and implement such inclusion within a time limit, such that the policy of including land assignment revenues and expenditures under local fund budget administration in full is fully implemented at their respective regions.

       一、统一思想认识，不折不扣地将土地出让收支全额纳入地方基金预算管理

   土地出让收支全额纳入地方基金预算管理，是全面完整反映地方政府收支活动的一个重要手段，是加强土地调控、促进节约集约用地的一项重要内容，是落实科学发展观的一项重要举措，地方各级财政、国土资源管理部门要从维护中央政策统一性以及促进经济全面协调可持续发展的高度，进一步统一思想，提高认识，严格执行国办发〔2006〕100号和财综〔2006〕68号等文件，不折不扣地落实土地出让收支全额纳入地方基金预算管理的规定，将土地出让收入全额缴入地方国库，支出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”管理。

    省级财政、国土资源管理、人民银行分支机构、监察、审计部门要对本地区各市县土地出让收支全额纳入地方基金预算管理情况进行认真排查，对于未按规定将土地出让收支全额纳入地方基金预算管理的市县，要督促其限期整改并落实到位，确保土地出让收支全额纳入地方基金预算管理政策在本地区得到贯彻执行。

2. Reinforce collection administration to ensure that land assignment revenues are collected in full and paid to local treasuries in a timely manner

Ensuring that land assignment revenues are paid to local treasuries in full and in a timely manner is the foundation of implementing the inclusion of land assignment revenues and expenditures under local fund budget administration. Unless otherwise expressly stated by the State Council, no region or department shall give any reduction, exemption or payment deferment of land assignment revenues or give any unauthorized reduction or exemption of land assignment revenues in a disguised form. Public finance departments, state land and resources departments and branches of the People's Bank of China in municipalities and counties shall bear their respective responsibilities in the reinforcement of the collection and administration of land assignment revenues, ensuring that land assignment revenues are paid to local treasuries in full and in a timely manner.

(i) Enforce strict administration of land assignment revenue collection. Municipal/county departments of state land and resources shall expressly state the total amount of land assignment price, rental and land allocation price and the dates and methods for payment in state-owned land assignment contracts, rental contracts and allocation decisions. For changes to the conditions of land use such as the uses of land that have been approved by the law, municipal/county departments of state land and resources shall expressly state in the land assignment or rental contracts the additional payment due and the payer shall make timely payment of the same in accordance with the relevant provisions of the contract. If an organization or individual fails to make full payment of the land prices as provided, the municipal/county departments of state land and resources shall not issue the certificates for the use of state-owned land or issue such certificates on a pro-rata basis according to payments that have been made.

(ii) Ensure land assignment revenues are paid to the treasuries in a timely manner. Land assignment revenues shall in principle be paid directly to treasuries and commercial banks shall transfer land assignment revenues that they collect to the local treasuries in full and in a timely manner. Municipal and county public finance departments that collect land assignment revenues under special accounts for the collection of non-tax revenues shall strictly abide by the regulations and transfer the same to the local treasuries in 10 working days and shall not hold the same under said special accounts beyond the time limit. Public finance departments, state land and resources departments, branches of the People's Bank of China and supervision and audit departments at provincial level shall rectify any failure to transfer collected land assignment revenues to local treasures in a timely manner as stipulated and circulate notices of criticism throughout the province. Branches of the People's Bank of China at all levels shall strengthen their inspection, supervision and administration of the businesses of commercial banks in collecting land assignment revenue on behalf of the government. 

(iii) Regulate the installment payments of land assignment revenue. Installment payments of full amounts of land assignment prices agreed between municipal/county state land and resources departments and land assignees in accordance with the law in land assignment contracts shall in principle be completed in no more than one year. For special cases, agreement can be reached for full payment within two years upon the collective consensus of the local land assignment coordination and decision-making organizations. The first payment shall not be less than 50% of the total land assignment price. Land prices (rentals) as agreed in land rental contracts shall be paid in a lump sum as and when they are due and shall not be paid by installments.

(iv) Strictly enforce land assignment (rental) contracts and allocation decisions. Municipal/county state land and resources departments shall strengthen the enforcement and administration of land assignment (rental) contracts and allocation decisions and supervise land assignees so that they fulfill the same in accordance with the law and pay land assignment revenues strictly in accordance with the clauses as agreed upon in land assignment (rental) contracts and allocation decisions. If any organization or individual fails to make timely payment of land prices, effective measures shall be taken in accordance with the law to seek payments of the same within a time limit. Penalties shall be strictly imposed in accordance with the stipulations, unless such failure to make timely payment of land assignment revenues is due to force majeure. Organizations or individuals that fail to make timely payment of land prices or fail to commence construction as provided in contracts shall not participate in new land assignment transactions as long as the payment of land assignment revenue is in arrears. Information on such payment arrears and breach of contract shall be entered in their integrity records and they may be restricted from participating in land bidding, auctioning and nominal quotation by an increase in their bidding deposits or penalties or other means. If unauthorized reductions, exemptions or payment deferments of land assignment revenues or unauthorized reductions or exemptions of land assignment revenues in a disguised form are uncovered in the audit inspection for 2009, public finance, state land and resources, supervision and audit departments and other departments at provincial level shall take rectification measures in accordance with the law and seek that land assignment revenues that are payable be paid within a time limit.

(v) Improve the system sharing information on land assignment revenues. Upon the closing of a land assignment (rental), municipal/county state land and resources departments shall make the announcement in the Chinese land market network, land tangible market and other designated areas in a timely manner in accordance with the regulations. Assignment (rental) contracts and written decisions on the allocation of rights to the use of state-owned construction land shall be submitted and files in a timely manner in accordance with the regulations in the land market monitoring and supervisory system. Municipal and county public finance departments shall strengthen their coordination with the state land and resources departments or be aware of land assignments and information relevant to land assignment revenues via the Chinese land market network, land tangible market and other means. Public finance departments at provincial level shall jointly set up with state land and resources departments at the same level land assignment revenue collection, administration and information sharing mechanisms that are standardized throughout the province and ensure that the public finance departments and state land and resources departments have access to information on the collection of such revenue.

       二、加强征收管理，保障土地出让收入及时足额征收和缴入地方国库

   保障土地出让收入及时足额缴入地方国库，是落实土地出让收支纳入地方基金预算管理的基础。除国务院有明确规定以外，任何地区和部门均不得减免缓缴或者变相减免土地出让收入。市县财政、国土资源管理部门、人民银行分支机构要各负其责，加强土地出让收入征管，确保土地出让收入及时足额缴入地方国库。

    （一）严格土地出让收入征收管理。市县国土资源管理部门在国有土地出让合同、租赁合同、划拨决定书中，必须明确土地出让价款、租金和划拨土地价款的总额、缴付时间和缴付方式;对于经依法批准改变土地用途等土地使用条件的，市县国土资源管理部门必须在土地出让或租赁合同中明确应补缴的土地价款，缴款人应及时按合同有关规定缴款。对于未按规定缴清全部土地价款的单位或个人，市县国土资源管理部门不得核发国有土地使用证，也不得按土地价款缴纳比例分割发证。

    （二）确保土地出让收入及时入库。土地出让收入原则上采取就地直接缴库方式，商业银行应当把收缴的土地出让收入及时足额划转地方国库。市县财政部门已将土地出让收入收缴至非税收入汇缴专户的，要严格执行10个工作日划转地方国库的规定，不得超时滞留已收缴的土地出让收入。对于不按规定将已收缴的土地出让收入及时划转地方国库的，省级财政、国土资源管理、人民银行分支机构、监察、审计部门要予以纠正，并在全省范围内通报批评。各级人民银行分支机构要加强对商业银行代收土地出让收入业务的检查监督与管理。

    （三）规范土地出让收入分期缴纳行为。市县国土资源管理部门与土地受让人在土地出让合同中依法约定的分期缴纳全部土地出让价款的期限原则上不超过一年。经当地土地出让协调决策机构集体认定，特殊项目可以约定在两年内全部缴清。首次缴纳比例不得低于全部土地出让价款的50%。土地租赁合同约定的当期应缴土地价款（租金）应当一次全部缴清，不得分期缴纳。

    （四）严格执行土地出让（租赁）合同、划拨决定书。市县国土资源管理部门要加强土地出让（租赁）合同、划拨决定书执行管理，督促土地受让人依法履行土地出让（租赁）合同、划拨决定书，严格按照土地出让（租赁）合同和划拨决定书约定条款缴纳土地出让收入。对于未按时缴纳土地价款的单位和个人，要依法采取有效措施限期追缴。除因不可抗力未及时缴纳土地出让收入外，要严格按规定加收违约金。对于未按时缴纳土地价款、未按合同约定动工建设的单位和个人，拖欠土地出让收入期间不得参与新的土地出让交易活动;有关拖欠和违约信息要计入其诚信档案，可以通过提高竞买保证金或违约金等方式，限制其参加土地招拍挂活动。对于2009年审计调查发现的个别地方越权减免缓缴或者变相减免土地出让收入的现象，省级财政、国土资源管理、监察、审计等部门要依法采取措施予以纠正，并限期补缴应缴的土地出让收入。

    （五）完善土地出让收入信息共享制度。土地出让（租赁）成交后，市县国土资源管理部门应当按照规定及时在中国土地市场网及土地有形市场等指定场所公布。国有建设用地使用权出让（租赁）合同、划拨决定书应按有关规定及时在土地市场动态监测与监管系统中填报。市县财政部门要加强与国土资源管理部门沟通协调，或通过中国土地市场网、土地有形市场等方式及时了解土地出让情况及土地出让收入相关信息。省级财政部门要商同级国土资源管理部门建立全省统一的土地出让收入征管和信息共享机制，确保财政部门、国土资源管理部门及时掌握收缴信息。

3. Improve budget preparation and arrange land assignment expenditures strictly in accordance with the stipulations.

In accordance with the requirements on budget preparations for governmental funds, with effect from 2010, public finance departments at all levels shall report to the National People's Congress at the same level the revenue and expenditure status of governmental funds. Land assignment revenues and expenditures are an important part of the revenue and expenditure budgets of local government funds and local public finance and state land and resources departments at all levels shall attach great importance to it, and jointly ensure that budget preparations of land assignment revenues and expenditures at their respectively regions are well conducted and are strictly in accordance with the provisions of Guo Ban Fa (2006) Document No. 100 and theNotice of the Ministry of Finance and the Ministry of Land and Resources on Strengthening Land Assignment Revenue and Expenditure Budgeting (Cai Zong (2008) No. 74)

   Municipal and county public finance departments and state land and resources departments shall give overall consideration to factors such as economic and social developments and financial support capabilities when preparing the budget for land assignment revenues and expenditures, reasonably ascertain the scale of land use and supply for the year and include the same into new construction land use plans and annual construction land supply plans according to the stipulated procedures. Land assignment revenue budgeting shall be connected with annual construction land supply plans and the implementation of new construction land use plans shall be connected with the budget for land assignment expenditures. When preparing the budget for land assignment expenditures, municipal and county public finance departments and state land and resources departments shall ensure there is sufficient funds to pay for expenditures in the forms of land acquisition and relocation compensations and subsidies for social security for farmers whose land is requisitioned. The emphasis shall lean towards new rural construction with gradual increase in the proportion of allocations to agricultural land development and construction of rural infrastructure. The provision of allocating 10% of the net gain from land assignment to supplement urban low-rent housing security funds shall be strictly complied with and the required funds shall be approved and allocated in a timely manner according to the progress of the work on urban low-rent housing security. Administration of land assignment revenue and expense budgeting shall be reinforced and arrangement for expenditure using land assignment revenue shall not be made for any item that is not listed in the land assignment expenditure budget, including land acquisition items.

   Municipal and county public finance departments and state land and resources departments shall reinforce the guidance given to land assignment revenue and expenditure budgeting at their municipalities and counties and supervise them to ensure such budgeting is well conducted. At the same time, they shall prepare consolidated budgets for land assignment revenues and expenditures in their respective regions on the basis of municipal and county land assignment revenue and expenditure budgeting, and submit the consolidated budgets to the Ministry of Finance before December 31 of each year together with explanations on the budgets. The public finance departments shall forward the land assignment revenue and expenditure budgets as approved by the National People's Congress to the local treasury departments at the same level.

       三、完善预算编制，严格按照规定合理安排各项土地出让支出

   根据政府性基金预算编制工作的要求，自2010年起，各级财政部门要向同级人大报告政府性基金收支情况。土地出让收支预算是地方政府性基金收支预算的重要组成部分，地方各级财政、国土资源管理部门要予以高度重视，严格按照国办发〔2006〕100号文件和《财政部、国土资源部关于加强土地出让收支预算编制工作的通知》（财综〔2008〕74号）的规定，共同做好本地区土地出让收支预算编制工作。

    市县财政部门、国土资源管理部门在编制土地出让收支预算时，要统筹考虑经济社会发展和资金保障能力等因素，合理确定年度用地规模和土地供应规模，并按规定程序纳入新增建设用地计划和年度建设用地供应计划。编制土地出让收入预算应当与年度建设用地供应计划相衔接，实施新增建设用地计划应当与土地出让支出预算相衔接。市县财政、国土资源管理部门在编制土地出让支出预算时，要确保足额支付征地和拆迁补偿支出、补助被征地农民社会保障支出，重点向新农村建设倾斜，逐步提高用于农业土地开发和农村基础设施建设的比重;要严格按照规定将土地出让净收益的10%用于补充城市廉租住房保障资金，根据城市廉租住房保障工作进展情况及时核拨所需资金;要加强土地出让收支预算执行管理，对于未列入土地出让支出预算的各类项目，包括土地征收项目，一律不得通过土地出让收入安排支出。

    省级财政、国土资源管理部门要加强对市县土地出让收支预算编制工作的指导，督促市县做好土地出让收支预算编制工作。同时，要在市县编制土地出让收支预算的基础上，汇总编制本地区土地出让收支预算，并于当年12月31日前连同预算编制说明一并报送财政部汇总。财政部门要将经人大批准的土地出让收支预算抄送同级地方国库部门。

4. Reinforce statistical operation to enhance the quality and standard of preparing and reporting land assignment revenue and expenditure statistics

   Statistical reports on land assignment revenues and expenditures are an important means of reflecting the operations of the land market and the implementation of policies on land assignment revenues and expenditures. They are an important basis for formulating and improving relevant policies as well as a working platform for troubleshooting and enhancing day-to-day administration. Local public finance departments, state land and resources departments and branches of the People's Bank of China at all levels shall attach great importance to the statistical operations on land assignment revenues and expenditures and conscientiously implement the relevant provisions of the Notice of the Ministry of Finance, the Ministry of Land and Resources and the People's Bank of China on Establishing a Statistical Report System for State-owned Land Revenue and Expenditures (Cai Zong (2007) No. 29).

   Municipal and county public finance and state land and resources departments shall designate organizations and personnel within their departments to be specifically in charge of the statistical reports and implement the responsibility of furnishing such reports. At the same time, they shall strengthen internal coordination and communication and assign relevant organizations provide information relevant to the land assignment revenue and expenditure reports to the lead summary agencies in their departments. Municipal and county public finance departments, state land and resources departments and branches of the People's Bank of China shall audit the statistics in reports in a competent manner, ensuring the accuracy of the statistics, and they shall jointly undertake the furnishing of statistical reports in a competent manner. Municipal and county public finance departments shall consolidate the land assignment revenue and expenditure reports for their regions in a timely manner and submit the same to the provincial public finance and state land and resources departments and branches of the People's Bank of China In a timely manner. The provincial public finance and state land and resources departments and branches of the People's Bank of China shall establish a statistics inspection mechanism and supervise the relevant departments in the municipalities and counties to submit their land assignment revenue and expenditure reports in a timely manner and they shall audit and consolidate the land assignment revenue and expenditure statistical reports in their regions in a timely manner and submit the same to the Ministry of Finance, the Ministry of Land and Resources and the People's Bank of China as scheduled.

       四、加强统计工作，提高土地出让收支统计报表编报质量和编报水平

   土地出让收支统计报表，是反映土地市场运行情况和土地出让收支政策执行情况的重要途径，是制定和完善相关政策的重要依据，也是查找问题、强化日常管理的工作平台。地方各级财政、国土资源管理部门和人民银行分支机构要高度重视土地出让收支统计工作，认真执行《财政部国土资源部中国人民银行关于建立国有土地收支统计报表体系的通知》（财综〔2007〕29号）的有关规定。

    市县财政、国土资源管理部门要在本部门内部指定具体负责统计报表的机构和人员，落实报表填报责任。同时，要加强内部协调与沟通，指定相关机构及时向本部门牵头汇总机构提供土地出让收支报表相关数据。市县财政、国土资源管理部门和人民银行分支机构要分别做好报表数据审核工作，保障数据准确性，共同做好统计报表填报工作。市县财政部门要及时汇总本地区土地出让收支报表，按时报送省级财政、国土资源管理部门、人民银行分支机构。省级财政部门、国土资源管理部门和人民银行分支机构，要建立统计督查机制，督促市县相关部门及时报送土地收支报表，并及时审核汇总本地区土地出让收支统计报表，按时报送财政部、国土资源部、人民银行。

5. Strengthen supervision and inspection and strictly implement the accountability system for land assignment revenue and expenditure administration

   Public finance departments, state land and resources departments, branches of the People's Bank of China and supervision and audit departments at provincial level shall combine special efforts to address prominent issues in engineering construction, strengthen the supervision and inspection of the implementation of policies on land assignment revenue and expenditure administration in municipalities and counties, and effectively safeguard the gravity of such policies. Punishments shall be meted out strictly in accordance with the provisions of theRegulations on Penalties and Sanctions for Fiscal Violations (State Council Order No. 427), the Measures for the Punishment of Financial Violations (State Council Order No. 260) and the Measures for the Punishment of Violations of Land Administration Regulations jointly printed and issued by the Ministry of Supervision, the Ministry of Human Resources and Social Security and the Ministry of Land and Resources (Ministry of Supervision Order No. 15) for any payment in arrears of land assignment revenue in violation of the regulations, failure to make timely and full payment of land assignment revenues, failure to include land assignment revenues and expenditures under local funds budget administration in full, failure to pay collected land assignment revenue to local treasuries as required, and unauthorized reductions, exemptions or payment deferments of land assignment revenues or unauthorized reductions or exemptions of land assignment revenues in a disguised form, and the relevant persons in charge shall be held accountable in accordance to law in terms of administrative responsibilities. 

   Local public finance departments, state land and resources departments, branches of the People's Bank of China and supervision and audit departments at all levels shall conscientiously implement this Notice and take effective measures to ensure relevant policies are truly put into effect. The public finance departments, state land and resources departments, branches of the People's Bank of China and supervision and audit departments of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall submit written reports to the Ministry of Finance, the Ministry of Land and Resources, the People's Bank of China, the Ministry of Supervision and the National Audit Office by March 31, 2010 on the implementation of this Notice in their respective regions.

Ministry of Finance

Ministry of Land and Resources

People's Bank of China

Ministry of Supervision

National Audit Office

November 18, 2009

       五、强化监督检查，严格执行土地出让收支管理的责任追究制度

   省级财政、国土资源管理、人民银行分支机构、监察、审计部门要结合工程建设领域突出问题专项治理工作，强化对市县落实土地出让收支管理政策的监督检查，切实维护土地出让收支管理政策的严肃性，对于违反规定拖欠土地出让收入，未及时足额缴纳土地出让收入，未将土地出让收支全额纳入地方基金预算管理，已收缴的土地出让收入未按规定及时缴入地方国库，越权减免缓缴或变相减免土地出让收入等行为，要严格依照《财政违法行为处罚处分条例》（国务院令第427号）、《金融违法行为处罚办法》（国务院令第260号），以及监察部、人力资源社会保障部、国土资源部联合印发的《违反土地管理规定行为处分办法》（监察部令第15号）的规定进行处罚，并依法追究相关责任人员的行政责任。

    地方各级财政、国土资源管理、人民银行分支机构、监察、审计部门要认真贯彻本通知，采取切实有效措施，确保相关政策落到实处。各省、自治区、直辖市及计划单列市的财政、国土资源管理、人民银行分支机构、监察、审计部门要于2010年3月31日前，将本地区贯彻落实本通知情况以书面形式报告财政部、国土资源部、中国人民银行、监察部、审计署。

财政部

国土资源部

中国人民银行

监察部

审计署

二○○九年十一月十八日