Notice of the Ministry of Finance and the Ministry of Water Resources on Issues Related to Setting Aside Reserves for Farmland Irrigation and Water Conservancy Construction Fund From Land Transfer Revenue

财政部、水利部关于从土地出让收益中计提农田水利建设资金有关事项的通知

Promulgating Institution: Ministry of Finance; Ministry of Water Resources

Document Number: Cai Zong [2011] No. 48

Promulgating Date: 07/04/2011

Effective Date: 07/04/2011

颁布机关: 财政部; 水利部

文      号: 财综[2011]48号

颁布时间: 07/04/2011

实施时间: 07/04/2011

The finance departments (bureaus) and water resources departments (bureaus) of all the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and the finance bureau and water resources bureau of the Xinjiang Production and Construction Corp:

In response to the call in the Decision of the State Council of the Central Committee of the CPC on Accelerating the Reform and Construction of Water Conservancy (Zhong Fa [2011] No. 1), to strengthen investment in the construction of farmland irrigation and water conservancy and shore up the weak links of farmland irritation system at a faster pace, we hereby make a notice concerning the decision on setting aside 10% of the land transfer revenue for the construction of farmland irrigation and water conservancy (hereinafter referred to as "farmland irrigation and water conservancy construction fund") as follows:

    各省、自治区、直辖市、计划单列市财政厅(局)、水利厅(局),新疆生产建设兵团财务局、水利局:

    根据《中共中央国务院关于加快水利改革发展的决定》(中发〔2011〕1号)的规定,为加大农田水利建设投入力度,加速改善农田水利的薄弱环节,现就从土地出让收益中提取10%用于农田水利建设(以下简称农田水利建设资金)的有关事项通知如下:

1. A unified caliber shall be practiced when the farmland irrigation and water conservancy construction fund is set aside from the land transfer revenue.

The cities and counties (districts) of all the provinces, autonomous regions, municipalities directly under the Central Government and the cities specifically designated in the state plan (hereinafter referred to as "all regions") shall, starting from July 1, 2011, take the balance of the actually acquired land transfer revenue of the local treasuries of the current year from the transfer of land use right to the state-owned land through bid invitation, auction, listing and agreement less the actually paid land acquisition expense, relocation compensation expense, land development expense, agricultural land development expense set aside, subsidy to social security expense of land-expropriated peasants, subsidy to maintain the original level of living of land-expropriated peasants, settlement expense for employees of bankrupt or restructured enterprises, expense on land transfer business and land compensation for new construction land and other relevant expenses as the caliber for setting aside reserves for the farmland irrigation and water conservancy construction fund, and a strict 10% shall be observed.

To ensure that the farmland irrigation and water conservancy construction fund is set aside in a timely manner and in full amount from the land transfer revenue in all regions, a new item "103014805 farmland irrigation and water conservancy construction fund", which reflects the farmland irrigation and water conservancy construction fund set aside from the land transfer revenue and shall be calculated separately in the local treasuries, is added to the 2011 Government Revenue and Expenditure Classification. According to the Decision of the State Council of the Central Committee of the CPC on Accelerating the Reform and Construction of Water Conservancy and documents of the people's governments at the provincial level, from January 1, 2011 to June 30, 2011, the farmland irrigation and water conservancy construction fund set aside from the land transfer revenue shall be included into the new item "103014805 farmland irrigation and water conservancy construction fund" for unified accounting management. Since July 1, 2011, the farmland irrigation and water conservancy construction fund set aside from land transfer revenue shall be carried out according to the caliber and proportion as prescribed in this Notice. The regions shall not be allowed to combine the farmland irrigation and water conservancy construction fund with the water conservancy construction fund for management. Where there are discrepancies between the local regulations and the provisions of this Notice, relevant adjustments shall be made according to this Notice.

       一、统一从土地出让收益中计提农田水利建设资金的口径

    从2011年7月1日起,各省、自治区、直辖市、计划单列市(以下简称各地区)所辖市、县(区),统一按照当年实际缴入地方国库的招标、拍卖、挂牌和协议出让国有土地使用权取得的土地出让收入,扣除当年从地方国库中实际支付的征地和拆迁补偿支出、土地开发支出、计提农业土地开发资金支出、补助被征地农民社会保障支出、保持被征地农民原有生活水平补贴支出、支付破产或改制企业职工安置费支出、支付土地出让业务费、缴纳新增建设用地土地有偿使用费等相关支出项目后,作为计提农田水利建设资金的土地出让收益口径,严格按照10%的比例计提农田水利建设资金。

    为确保各地区及时足额从土地出让收益中计提农田水利建设资金,在《2011年政府收支分类科目》中,增设“103014805农田水利建设资金收入”科目,反映从土地出让收益中计提的农田水利建设资金,并在地方国库中实行分账核算。相关地区根据中发[2011]1号文件以及省级人民政府文件规定,从2011年1月1日起至2011年6月30日期间,已经从土地出让收入中计提的农田水利建设资金,统一划入“103014805农田水利建设资金收入”科目核算管理。从2011年7月1日起,各地区从土地出让收益中计提的农田水利建设资金统一按照本通知规定的口径和比例执行。各地区不得将农田水利建设资金并入水利建设基金管理,相关地区规定与本通知规定不一致的,要按照本通知规定进行调整。

2. The farmland irrigation and water conservancy construction fund shall be set aside on a quarterly basis along with a year-end liquidation.

The finance departments of all counties (districts) and cities, shall set aside farmland irrigation and water conservancy construction fund from the land transfer revenue on a quarterly basis and carry out liquidation at the end of the year. According to relevant provisions of the 2011 Government Revenue and Expenditure Classification, the reservation set aside and liquidation shall be carried out based on the following methods:

(1) Setting aside the farmland irrigation and water conservancy construction fund on a quarterly basis. To ensure the balance of revenue and expenditure of the farmland irrigation and water conservancy construction fund each year, the finance departments of all cities and counties (districts) shall set aside sub-quarter reserves of the fund on the 10th of April, July, and October and before the end of liquidation settlement period respectively each year. The reserves of farmland irrigation and water conservancy construction fund set aside in the fourth quarter may be carried out with the year-end liquidation. If there is a statutory holiday, the time shall be extended accordingly. The specific formula for setting aside the reservations shall be as follows:

The farmland irrigation and water conservancy construction fund to be set aside each quarter = (Revenue of National-owned Land under item 1030146 each quarter + National-owned Land Use Right Transfer Revenue under item 1030148 each quarter - Supplemented Land Cost under item 103014802 each quarter - Appropriated Land Revenue under item 103014803 each quarter - Other Land Transfer Revenue under item 103014899 - Land Acquisition and Relocation Settlement Expense under item 2210801 each quarter - Land Acquisition and Relocation Settlement Expense under item 2121001 each quarter - Land Development Expense under item 2120802 each quarter - Land Development Expense under item 2121002 - Subsidy to Land-expropriated Peasants under item 21210805 each quarter - Land Transfer Business Expense under item 2120806 - Relocation Expense for Employees of Bankrupt or Reconstructed Enterprises under item 2120809 each quarter) ×10%

(2) The year-end liquidation of farmland irrigation and water conservancy construction fund set aside. At the end of each year, the finance departments of all cities and counties (districts) shall carry out liquidation over the farmland irrigation and water conservancy construction fund set aside throughout the year before the end of the liquidation settlement period based on the following formula:

The farmland irrigation and water conservancy construction fund to be set aside each year = (Revenue of National-owned Land under item 1030146 each year + National-owned Land Use Right Transfer Revenue under item 1030148 each year - Supplemented Land Cost under item 103014802 each year - Appropriated Land Revenue under item 103014803 each year - Other Land Transfer Revenue under item 103014899 - Land Acquisition and Relocation Settlement Expense under item 2210801 each year - Land Acquisition and Relocation Settlement Expense under item 2121001 each year - Land Development Expense under item 2120802 each year - Land Development Expense under item 2121002 - Subsidy to Land-expropriated Peasants under item 21210805 each year - Land Transfer Business Expense under item 2120806 - Relocation Expense for Employees of Bankrupt or Reconstructed Enterprises under item 2120809 each year) ×10%

The accumulative quarterly farmland irrigation and water conservancy construction fund set aside in a year shall be equivalent to the total reservation amount of the year. Where the accumulative amount is less than the total amount, a one-off compensation shall be made before the end of the liquidation settlement period. Where the land transfer revenue in the local treasuries at the year end is not enough to cover the deficit, the case may stay as it is. If the accumulative amount is greater than the total amount, the surplus shall be refunded, and the "Revenue of Farmland Irrigation and Water Conservancy Construction under item 103014805" shall be decreased accordingly while the "Land Transfer Revenue under item 103014801" shall be added. Where such accumulative fund has been spent and is unable to be refunded, the deduction may be made from the farmland irrigation and water conservancy construction fund of next year.

The finance departments of the cities and counties (districts) shall set aside the farmland irrigation and water conservancy construction fund due in the latter half of 2011 in light of the local land transfer revenue and expenditure from July 1,2011 to December 31,2011 and the caliber and formula prescribed in this Notice on a quarterly basis, carry out a liquidation on a half-year basis, and fill the item "103014805 Farmland Irrigation and Water Conservancy Construction Fund" at the same time. The amount under item "103014801 Land Transfer Revenue" shall be reduced correspondingly.

       二、农田水利建设资金按照季度计提并实行年终清算

    市、县(区)财政部门应当按季度从土地出让收益中计提农田水利建设资金,并在年终进行统一清算。根据《2011年政府收支分类科目》的有关规定,具体计提和清算办法如下:

    (一)按季度计提农田水利建设资金。为确保年度农田水利建设资金收支均衡,市、县(区)财政部门应当分别在每年4月、7月、10月的10日以及决算清理期结束之前分季计提农田水利建设资金,第四季度计提的农田水利建设资金可与年终清算合并进行。如遇法定节假日,可相应顺延计提时间。具体计提公式为:

    各季度计提的农田水利建设资金=(各季度1030146项国有土地收益基金收入+各季度1030148项国有土地使用权出让收入-各季度103014802目补缴的土地价款-各季度103014803目划拨土地收入-各季度103014899目其他土地出让收入-各季度2120801项征地和拆迁补偿支出-各季度2121001项征地和拆迁补偿支出-各季度2120802项土地开发支出-各季度2121002项土地开发支出-各季度2120805项补助被征地农民支出-各季度2120806项土地出让业务支出-各季度2120809项支付破产或改制企业职工安置费支出)×10%

    (二)计提农田水利建设资金的年终清算。每年年度终了,市、县(区)财政部门应当于每年决算清理期结束前,对于全年计提的农田水利建设资金进行统一清算。具体公式如下:

    全年计提的农田水利建设资金=(全年1030146项国有土地收益基金收入+全年1030148项国有土地使用权出让收入-全年103014802目补缴的土地价款-全年103014803目划拨土地收入-全年103014899目其他土地出让收入-全年2120801项征地和拆迁补偿支出-全年2121001项征地和拆迁补偿支出-全年2120802项土地开发支出-全年2121002项土地开发支出-全年2120805项补助被征地农民支出-全年2120806项土地出让业务支出-全年2120809项支付破产或改制企业职工安置费支出)×10%

    年内各季累计计提的农田水利建设资金应当与全年计提的农田水利建设资金数额一致。年内各季累计计提的农田水利建设资金少于全年计提的农田水利建设资金数额的,应于当年决算清理期结束前一次性补足;年末地方国库中的土地出让收益不足以补足应计提农田水利建设资金数额的,可以不予补足。年内各季累计计提的农田水利建设资金大于全年计提的农田水利建设资金数额的,多出部分应予退回,相应减少“103014805农田水利建设资金收入”科目,增加“103014801土地出让价款收入”科目。年内各季累计计提的农田水利建设资金因发生支出而无法退回的,可从次年计提的农田水利建设资金中相应抵扣。

    2011年下半年应当计提的农田水利建设资金,由市、县(区)财政部门统一按照本地区2011年7月1日至2011年12月31日的土地出让收支情况以及本通知规定的计提口径和公式计算,分季度计提,按照半年清算,并填列“103014805农田水利建设资金收入”科目。同时,相应减少“103014801土地出让价款收入”科目数额。

3. The farmland irrigation and water conservancy construction fund shall be exclusively used for the farmland irrigation and water conservancy construction.

The farmland irrigation and water conservancy construction fund shall be exclusively used in the irrigation and water conservancy construction, with priority given to major grain producing areas. The specific range of using such fund shall include (1) small-scale farmland irrigation and water conservancy facilities, field-projects and the construction, maintenance, expansion and reconstruction of end-canal system as well as the construction of its supporting facilities; (2) the construction of "5 small water conservancy projects" in hilly areas, including small cisterns, small water tanks, small reservoirs, small pump stations and small canals and the promotion of water-saving irrigation through popularizing anti-seepage channel, pipeline irrigation, sprinkling irrigation and trickle irrigation technology; and (3) the farmland irrigation and water conservancy construction in pasturing areas. The fund may be also used for the routine maintenance of the aforesaid irrigation and water conservancy facilities, but not for covering other regular expenses such as personnel expense and public expenditures.

As to the expenditure project of the farmland irrigation and water conservancy construction, the water resources departments of the cities and counties (districts) shall put forward a proposal according to relevant construction plan approved by the people's government at the same level and compile the project appropriation budget in accordance with the fund budget management requirements of the local government, and include the expenditure into the annual land transfer expenditure budget with the approval of the finance department at the same level upon examination. The water resources departments of the cities and counties (districts) shall provide project feasibility statement, necessary supporting documents, project implementation plan and fund use plan when declaring a farmland irrigation and water conservancy project according to the relevant regulations. The farmland irrigation and water conservancy construction fund shall be paid in accordance with the relevant regulations on the national treasury management system.

The surplus of farmland irrigation and water conservancy construction fund arising from the reservations set aside and liquidation, the change or adjustment of construction projects and the cross-year carry-over farmland irrigation and water conservancy construction projects shall be carried over to the fund of next year.

To accurately reflect the expenditure of the farmland irrigation and water conservancy construction fund, a new item "2120812 Expenditure of Farmland Irrigation and Water Conservancy Construction Fund" is added to the 2011 Government Revenue and Expenditure Classification, with the item statement as "reflecting the expenditure for farmland irrigation and water conservancy construction from land transfer revenue".

       三、农田水利建设资金专项用于农田水利设施建设

    农田水利建设资金实行专款专用,专项用于农田水利设施建设,并重点向粮食主产区倾斜。具体使用范围包括:小型农田水利设施、田间工程和灌区末级渠系的新建、修复、续建、配套、改造;山丘区小水窖、小水池、小塘坝、小泵站、小水渠等“五小水利”工程建设;发展节水灌溉,推广渠道防渗、管道输水、喷灌滴灌等技术;牧区农田水利建设。同时,也可以用于上述农田水利设施的日常维护支出,但不得用于人员经费、公用经费等经常性开支。

    农田水利设施建设支出项目,由市、县(区)水利部门根据经同级人民政府批准的农田水利建设规划提出,按照当地政府性基金预算管理要求,编制项目支出预算,经同级财政部门审核后纳入年度土地出让支出预算。其中,市、县(区)水利部门申报的农田水利建设项目,应当按规定经批准立项,须提供项目可行性说明、项目立项批准文件、项目实施计划和资金使用计划等相关资料。农田水利建设资金的支付,统一按照财政国库管理制度有关规定执行。

    由于计提清算原因造成的农田水利建设资金结余,因农田水利建设项目变更、调整等形成的农田水利建设资金结余,以及跨年度的农田水利建设项目结转的农田水利建设资金,可以继续结转下年度安排使用。

    为准确反映农田水利建设资金支出情况,在《2011年政府收支分类科目》中增设“2120812农田水利建设资金安排的支出”科目,科目说明为“反映土地出让收益用于农田水利建设的支出”。

4. A budget and final accounting management system for farmland irrigation and water conservancy construction fund shall be established and improved.

A budget and final accounting management system for farmland irrigation and water conservancy construction fund shall be established and improved in all regions. The finance departments at all levels in all regions shall compile the land transfer revenue and expenditure budget in details when compiling governmental fund budget, and include the revenue and expenditure budget for farmland irrigation and water conservancy construction fund into the management scope of the land transfer revenue and expenditure budget by listing the former in a separate column of the latter. The finance departments at all levels in all regions shall take the sources of the public budget fund as a whole when arranging the farmland irrigation and water conservancy construction fund expenditure budget to avoid the repetitive fund arrangements for the same project. The water resources departments at all levels in all regions shall compile the farmland irrigation and water conservancy construction fund revenue and expenditure budget in strict accordance with regulations of the finance department at the same level on governmental fund budget, and shall include the former budget into the land transfer revenue and expenditure budget upon examination and approval of the finance department at the same level. The finance department at the provincial level shall view the irrigation and water conservancy construction fund revenue and expenditure budget in conjunction with the water resources department and submit the summarization thereof to the Ministry of Finance and the Ministry of Water Conservancy for record together with the budget guideline before December 31 each year. Any adjustment upon the irrigation and water conservancy construction fund revenue and expenditure budget shall be carried out in strict accordance with the relevant regulations concerning the governmental fund budget management and land transfer revenue and expenditure budget management.

At the end of each year, the water resources departments at all levels in all regions shall compile the final accounts of farmland irrigation and water conservancy construction fund revenue and expenditure according to the requirements of the finance department at the same level on compiling the final accounts of governmental fund, and shall include it into the final accounts of land transfer revenue and expenditure with examination and approval of the finance department at the same level. At the same time, the water resources departments at all levels in all regions shall reflect the expenditure of the farmland irrigation and water conservancy construction fund in the departmental final accounts. The finance departments at the provincial level in all regions shall compile the regions' final accounts of farmland irrigation and water conservancy construction fund of the current year in conjunction with the water resources departments, and make a statement of the fund management in writing, and submit them to the Ministry of Finance and the Ministry of Water Resources for record before February 20 of the next year.

       四、建立健全农田水利建设资金预决算管理制度

    各地区要建立健全农田水利建设资金预决算管理制度。地方各级财政部门在编制政府性基金预算时,要细化土地出让收支预算项目编制工作,将农田水利建设资金收支预算纳入土地出让收支预算管理范围,并在土地出让收支预算中予以单列反映。地方各级财政部门在安排农田水利建设支出预算时,要统筹考虑公共预算资金来源,避免同类农田水利建设支出项目重复安排资金。地方各级水利部门要严格按照同级财政部门有关编制政府性基金预算的规定,编制农田水利建设资金收支预算,报经同级财政部门审核后并入土地出让收支预算,并由省级财政部门会同水利部门汇总后,于每年12月31日前连同预算编制说明一并报送财政部、水利部备案。农田水利建设资金收支预算的调整,严格按照政府性基金预算管理以及土地出让收支预算管理的相关规定执行。

    每年年度终了,地方各级水利部门应当按照同级财政部门有关政府性基金决算编制的要求,编制农田水利建设资金收支决算,经同级财政部门审核后并入土地出让收支决算。同时,地方各级水利部门还应在部门决算中反映农田水利建设资金支出情况。各地区省级财政部门应当会同水利部门汇总编制本地区年度农田水利建设资金收支决算,并对当年农田水利建设资金收支管理情况撰写书面说明,于次年2月20日前报送财政部、水利部备案。

5. The supervision upon farmland irrigation and water conservancy construction fund shall be strengthened.

The finance departments and water resources departments at all levels shall strengthen the supervision over the farmland irrigation and water conservancy construction fund, bringing the reservation, use and management of such fund under audit supervision according to law. The local finance departments and water resources departments at all levels shall set aside the farmland irrigation and water conservancy construction fund in good time and in full amount in strict accordance with this Notice, and shall ensure the fund is used for the prescribed purposes. Any reservation, use or management of the fund against the provisions hereto shall be handled according to the Regulations on Penalties and Sanctions for Fiscal Violations (Order No. 427 of the State Council).

       五、加强农田水利建设资金的监督管理

    各级财政、水利部门要加强农田水利建设资金的监督管理,农田水利建设资金的计提、使用和管理依法接受审计监督。地方各级财政、水利部门要严格按照本通知规定,及时足额计提农田水利建设资金,确保农田水利建设资金按照规定用途使用。对于不按照本通知规定计提、使用和管理农田水利建设资金的,要严格按照《财政违法行为处罚处分条例》(国务院令第427号)有关规定进行处理。

6. Specific measures for the implementation of farmland irrigation and water conservancy construction fund shall be formulated as soon as possible.

To set aside the farmland irrigation and water conservancy construction fund from the land transfer revenue is a big decision made by the Central Committee of the CPC and the State Council in order to quicken up the water conservancy reform and development. The finance departments and water resources departments at all levels shall attach great importance to the implementation of the policy while taking the whole conditions into consideration based on a uniformed understanding. All regions shall work out specific implementation measures at the earliest possible time in light of the actual conditions of the region in strict accordance with this Notice, and shall submit such measures to the Ministry and Finance and the Ministry of Water Resources for record. Where the distribution of the land transfer revenue is not in good proportion to the fund demand, with the approval of the people's government at the provincial level, and in light of the local conditions, a decision may be made on whether the province will make overall arrangements of part of the construction fund in order to balance the expenditure of the irrigation and water conservancy construction fund in relevant cities and counties (districts). The specific percentage to be covered in the overall arrangements and the specific measures thereof shall be worked out by the provincial finance department and the water resources department, and be submitted to the Ministry of Finance and the Ministry of Water Resources for record.

Ministry of Finance

Ministry of Water Resources

July 4, 2011

       六、抓紧制定农田水利建设资金具体实施办法

    从土地出让收益中计提农田水利建设资金，是党中央、国务院加快水利改革发展做出的一项重大决策。各级财政、水利部门要站在全局高度，统一思想认识，高度重视并切实落实好这项政策。各地区要严格按照本通知规定，结合本地区实际情况，抓紧制定具体实施办法，报财政部、水利部备案。土地出让收益分布与农田水利建设资金需求不匹配的地区，经省级人民政府批准，可以根据本地区实际，决定省级是否统筹部分农田水利建设资金，用于平衡本地区相关市、县（区）农田水利设施建设开支，具体统筹比例和办法由省级财政部门会同水利部门制定，报财政部、水利部备案。

    财政部

   水利部

    二〇一一年七月四日