Notice of the Ministry of Finance and the Ministry of Land and Resources on the Implementation of Land Use Fee Levels for Newly Converted Construction Land

财政部、国土资源部关于新增建设用地土地有偿使用费征收等别执行政策问题的通知

Promulgating Institution: Ministry of Finance; Ministry of State Land and Resources

Document Number: Cai Zong [2009] No. 50

Promulgating Date: 07/31/2009

Effective Date: 07/31/2009

颁布机关:财政部; 国土资源部

文      号: 财综[2009]50号

颁布时间: 07/31/2009

实施时间: 07/31/2009

Text

正文

To the Department (Bureau) of Finance and Department (Bureau) of Land and Resources of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:

    各省、自治区、直辖市、计划单列市财政厅(局)、国土资源厅(局):

In April 2009, in view of the economic and social development and changes across the country, the Ministry of Finance and the Ministry of Land and Resources printed and issued the Notice on Adjusting the Land Use Fee Levels for Newly Converted Construction Land in Certain Regions (Cai Zong [2009] No. 24), which adjusted the levels of land use fees for newly converted construction land (hereinafter referred to as "New Land Fees") stipulated in Schedule 2 of the Notice of the Ministry of Finance, the Ministry of Land and Resources and the People's Bank of China on Issues Concerning the Adjustment of Land Use Fees for Newly Converted Construction Land (Cai Zong [2006] No. 48). During the implementation of such adjustment, regions such as Liaoning province requested further clarification on policies concerning the levels of new land fees. After deliberation on the said matter, the Ministries hereby make the following announcement:  

    2009年4月,根据各地经济社会发展变化情况,财政部、国土资源部印发了《关于调整部分地区新增建设用地土地有偿使用费征收等别的通知》(财综[2009]24号),对《财政部国土资源部中国人民银行关于调整新增建设用地土地有偿使用费政策等问题的通知》(财综[2006]48号)附件2中的新增建设用地土地有偿使用费(以下简称新增费)征收等别进行了调整。在实际执行中,辽宁等地要求进一步明确新增费征收等别相关政策。经研究,现就有关事宜通知如下:

In determining the new land fee payable on a piece of newly converted construction land lawfully obtained, the new land fee levels shall apply which are in use at the time when conversion of agricultural land and unused land into such construction land is approved by the relevant people's government in accordance with law. In determining the land use fee payable on a piece of urban construction land granted by the State Council in accordance with law, the land use fee levels shall apply which are in use at the time when the State Council approves the conversion of the agricultural land and the land requisition plan. For all other newly converted construction land, the fee levels shall apply which are in use at the time when the land is granted by the competent people's government. In other words, for land granted before 1 May 2009, fees are payable according to the new land fee levels stipulated in Schedule 2 of document (Cai Zong [2006] No. 48), whereas for land granted on and after 1 May 2009, fees are payable according to the new land fee levels stipulated in document (Cai Zong [2009] No. 24).

    确认各地依法取得的新增建设用地计征新增费适用的征收等别,应当以有关人民政府依法批准农用地和未利用地转为建设用地时适用的新增费征收等别为准。其中,依法由国务院批准城市建设用地的,以国务院批准农用地转用和土地征收方案的时间为准;其他新增建设用地均以有权一级人民政府批准时间为准。即:批准新增建设用地时间在2009年5月1日之前的,各地计征新增费的征收等别按照财综[2006]48号文件附件2规定执行;批准新增建设用地时间在2009年5月1日之后(含5月1日)的,各地计征新增费的征收等别按照财综[2009]24号文件规定执行。

Ministry of Finance 

Ministry of Land and Resources

July 31, 2009

    财政部

   国土资源部

    二○○九年七月三十一日