Notice of the Ministry of Finance, the People's Bank of China and the Ministry of Land and Resources on the Evidence for the Payment of Land Use Fees for Newly-Added Land for Construction Use

财政部、中国人民银行、国土资源部关于新增建设用地土地有偿使用费缴纳凭证有关问题的通知

Promulgating Institution: Ministry of Finance; The People's Bank of China; Ministry of Land and Resources

Document Number: Cai Ku [2011] No.122

Promulgating Date: 10/17/2011

Effective Date: 10/17/2011

颁布机关: 财政部; 中国人民银行; 国土资源部

  文      号: 财库[2011]122号

 颁布时间: 10/17/2011

 实施时间: 10/17/2011

To the finance departments (bureaus), the departments of land and resources (land and environmental resources departments, land and resources bureaus, bureaus of land, resources and housing administration, bureaus of housing and land resources administration) of all the provinces, autonomous regions, municipalities directly under the Central Government and specially designated cities in the State plan, Shanghai Headquarter, all the branches and the business management departments of the People’s Bank of China, all the central sub-branches of the People’s Bank of China in the provincial capital cities (capital cities of autonomous regions), Dalian, Qingdao, Ningbo, Xiamen and Shenzhen,

In order to regulate the administration of the collection and payment of land use fees for newly-added land for construction use, the issues relating to the evidence for the payment of land use fees for newly-added land for construction use are hereby notified as follows according to classification of items of government revenue and expenditure and the relevant provisions such as the Notice of the Ministry of Finance, the People’s Bank of China, the State Administration of Taxation and the General Administration of Customs on Starting Using the Notice on Correction (of the Transfer of Funds Between Treasuries) (Cai Ku [2011] No.112):

    各省、自治区、直辖市、计划单列市财政厅(局)、国土资源厅(国土环境资源厅、国土资源局、国土资源和房屋管理局、房屋土地资源管理局),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、深圳市中心支行:

    为规范新增建设用地土地有偿使用费收缴管理,根据政府收支分类科目和《财政部中国人民银行国家税务总局海关总署关于启用更正(调库)通知书的通知》(财库[2011]112号)等有关规定,现将新增建设用地土地有偿使用费缴纳凭证等有关事项通知如下:

1. The land use fees for newly-added land for construction use shall be handled by the finance departments of cities and counties in a centralized manner through transfer from the national treasury (hereinafter referred to as the “national treasury”).

       一、新增建设用地土地有偿使用费统一由市、县财政部门通过国家金库(以下简称国库)进行调库处理。

2. When going through the formality for payment of land use fee for newly-added land for construction use, the finance department of a city or county shall fill out the “Notice on Correction (of the Transfer of Funds Between Treasuries)” (in sextuplicate). The first copy shall be kept by the finance department of the city or county for inspection. The second to sixth copies shall be submitted to the national treasury at the same level. In the “Notice on Correction (of the Transfer of Funds Between Treasuries)”, the budget item of the “matter specified originally” shall be “103014898 the payment of land use fee for newly-added land for construction use” and the level shall be municipal level or county level. The budget item of the “matter specified now” shall be “1030133 the income from the land use fee for newly-added land for construction use” and the level shall be sharing (central level 30%, provincial level 70%).

       二、市、县财政部门办理新增建设用地土地有偿使用费缴纳手续时,填写一份“更正(调库)通知书”(一式六联),第一联由市县财政部门留存备查,第二至六联送同级国库。“更正(调库)通知书”中,“原列事项”预算科目为“103014898缴纳新增建设用地土地有偿使用费”,级次为市级或县级;“现列事项”预算科目为“1030133新增建设用地土地有偿使用费收入”,级次为共享(中央30%,省级70%)。

3. After the national treasury has gone through the formality for the transfer of funds between treasuries, the fourth, fifth and sixth copies of the “Notice on Correction (of the Transfer of Funds Between Treasuries)” that are stamped with the transfer seal of the national treasury shall be returned to the finance department at the same level.

       三、国库办理调库手续后,将加盖国库业务转讫章的第四、五、六联“更正(调库)通知书”退同级财政部门。

4. The finance department of a city or county shall submit the fourth copy of the “Notice on Correction (of the Transfer of Funds Between Treasuries)” that it receives to the local Financial Supervision Commissioner’s Office of the Ministry of Finance. The fifth copy shall be submitted to the Ministry of Land and Resources or the provincial administrative department in charge of land and resources. The sixth copy shall be kept by the entity as the bookkeeping evidence.

       四、市、县财政部门将收到的第四联“更正(调库)通知书”送财政部驻当地财政监察专员办事处;第五联送国土资源部或省级国土资源行政主管部门;第六联留存本单位作为记账凭证。

5. After receiving the valid evidence for the full payment of the land use fee for newly-added land for construction use by the people’s government of a city or county (Notice on Correction (of the Transfer of Funds Between Treasuries)), the Ministry of Land and Resources or the provincial administrative department in charge of land and resources shall handle the approval document for the use of the land in accordance with the law.

       五、国土资源部、省级国土资源行政主管部门应当在收到市、县人民政府已足额缴纳新增建设用地土地有偿使用费的有效凭证(更正(调库)通知书)后,依法办理用地批准文件。

6. This Notice shall come into force on the date of issuance. If the matters such as the payment method prescribed in the Notice of the Ministry of Finance, the Ministry of Land and Resources and the People's Bank of China on the Adjustment of the Policy on the Land Use Fee for Newly-added Land for Construction Use (Cai Zong [2006] No.48) are inconsistent with those specified in this Notice, the provisions of this Notice shall prevail. If the land use fees for newly-added land for construction use are paid by other methods in 2011, the relevant finance departments and the branches of the People's Bank of China shall adjust the accounts in accordance with the requirements of this Notice.

Ministry of Finance

People's Bank of China

Ministry of Land and Resources

October 17, 2011

       六、本通知自发布之日起施行。《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问题的通知》（财综[2006]48号）中所规定的缴纳方式等事项与本通知有不一致之处，按本通知规定执行。2011年已通过其他方式缴纳新增建设用地土地有偿使用费的，请相关财政部门和人民银行分支机构按照本通知要求对账务进行调整。

    财政部

   中国人民银行

   国土资源部

    二○一一年十月十七日