Notice of the Tianjin Municipal People's Government on Approving and Forwarding the Measures of Tianjin Municipality for Control and Management of Land Consolidation and Reserve Costs Drafted by the Tianjin Municipal Land Resources and Housing Administration Bureau and the Tianjin Municipal Finance Bureau

天津市人民政府批转市国土房管局市财政局拟定的天津市土地整理储备成本控制与管理办法的通知

 

Promulgating Institution: Tianjin Municipal Finance Bureau

Document Number: Jin Zheng Fa [2011] No.3

Promulgating Date: 01/10/2011

Effective Date: 02/01/2011

颁布机关: 天津市财政局

 

文   号: 津政发[2011]3号

颁布时间: 01/10/2011

实施时间: 02/01/2011

To people's governments of all districts and counties, and all commissions and bureaus, and institutions directly under the municipal people's government,

The Measures of Tianjin Municipality for Control and Management of Land Consolidation and Reserve Costs drafted by the Tianjin Municipal Land Resources and Housing Administration Bureau and the Tianjin Municipal Finance Bureau, has been approved by the Tianjin Municipal People's Government, and is hereby forwarded to you for compliance.

Tianjin Municipal People's Government

January 10, 2011

Measures of Tianjin Municipality for Control and Management of Land Consolidation and Reserve Costs

 

  各区、县人民政府，各委、局，各直属单位:

  市人民政府同意市国土房管局、市财政局拟定的《天津市土地整理储备成本控制与管理办法》，现转发给你们，望遵照执行。

  天津市人民政府

  二○一一年一月十日

  天津市土地整理储备成本控制与管理办法

Chapter 1: General Provisions

 第一章 总则

 Article 1   With a view to utilizing land resources in a reasonable manner, regulating the payable use of State-owned land, and strengthening the control and management of land consolidation and reserve costs in Tianjin Municipality, these Measures are formulated in accordance with the Land Administration Law of the People’s Republic of China, the Notice of the General Office of the State Council on Regulating the Revenue and Expenditure of the Transfer of State-owned Land-use Right (Guo Ban Fa [2006] No. 100), the Administrative Measures of Tianjin Municipality for Land Consolidation and Reserve (Order [2008] No. 8 of the Tianjin Municipal People’s Government), and other applicable provisions, as well as in light of the actual conditions of Tianjin Municipality.

    第一条 为合理利用土地资源,规范国有土地有偿使用行为,加强我市土地整理储备成本控制与管理,根据《中华人民共和国土地管理法》、《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)、《天津市土地整理储备管理办法》(2008年市人民政府令第8号)等有关规定,结合我市实际情况,制定本办法。

 Article 2   Land consolidation and reserve costs shall be controlled and managed in compliance with these Measures for land consolidation and reserve projects involving the requisition of collectively-owned land and the acquisition of State-owned land within the administrative regions of Tianjin Municipality.

    第二条 本市行政区域内,征收集体土地和收购国有土地的土地整理储备项目,应当按照本办法规定实行土地整理储备成本控制及管理。

 Article 3   For the purpose of these Measures, "land consolidation and reserve costs" shall refer to all the costs and expenses incurred for a land consolidation and reserve project from the implementation of requisition/ acquisition until before the supply of land.

    第三条 本办法所称土地整理储备成本，是指土地整理储备项目从实施征收、收购到供应前发生的全部费用。

Chapter 2: Composition of Land Consolidation and Reserve Cost

第二章 土地整理储备成本构成

 Article 4   Land consolidation and reserve cost shall comprise the upfront cost, the cost for land requisition, change of land purpose and compensation for removal, greening and maintenance fees, financial expenses and management costs, etc.

    第四条 土地整理储备成本由前期费用,土地征收、转用和拆迁补偿费用,绿化和看管费用,财务和管理费用等构成。

 Article 5   For the purpose of these Measures, the upfront cost shall refer to the fees for land assessment, status survey, title registration and mapping that are incurred prior to the implementation of a land consolidation and reserve project. Relevant fee rates shall be subject to the provisions of the State and Tianjin Municipality.

    第五条 本办法所称前期费用,是指土地整理储备项目实施前发生的土地评估、现状调查、权属登记、制图等费用。有关费

  用标准按照国家和我市相关规定执行。

 Article 6   For the purpose of these Measures, the “cost for land requisition, change of land purpose and compensation for removal” shall refer to the fees for land requisition and change of land purpose paid for the requisition of collectively-owned land, and the compensation for removal and relocation paid for the acquisition of State-owned land by the entity implementing a land consolidation and reserve project, as well as the relevant engineering expenses incurred for satisfying the land transfer conditions.

(1) The fees for requisition and change of purpose of collectively-owned land shall include the compensation for land requisition (sum of the land compensation fee and the relocation allowance), compensation for attachments and crops on the land, as well as other miscellaneous charges and taxes for land requisition and change of land purpose.

Compensation for land requisition shall be governed by the rates of comprehensive land prices of Tianjin Municipality for zones subject to requisition.

Compensation for attachments and crops on the land shall be governed by the compensation rates of Tianjin Municipality for attachments and crops on the land subject to requisition.

Miscellaneous charges and taxes for land requisition and change of land purpose shall be governed by relevant standards of the State and Tianjin Municipality.

(2) Removal compensation and relocation allowance for State-owned land shall refer to the compensation and relocation fees paid for removal of residential and non-residential buildings erected on State-owned land, and shall be subject to the administrative provisions of Tianjin Municipality on the removal of urban buildings.

(3) For the purpose of these Measures, the “relevant engineering expenses” shall refer to the engineering expenses incurred for the planned modification of pipelines and construction of temporary roads entailed by land transfer, and shall be settled in accordance with engineering contracts.

    第六条 本办法所称土地征收、转用和拆迁补偿费用,是指土地整理储备项目实施单位征收集体土地支付的土地征收、转用费用,收购国有土地支付的拆迁补偿安置费用,以及满足土地出让所发生的有关工程费用。

  (一)集体土地征收、转用费用,包括征收土地的补偿费用(土地补偿费和安置补助费两项之和)、地上附着物和青苗补偿费,以及土地征收、转用的费、税。

  征收土地的补偿费用,按照我市征地区片综合地价标准执行。

  地上附着物和青苗补偿费,按照我市征收土地地上附着物和青苗补偿标准执行。

  土地征收、转用的费、税,按照国家及我市相关规定标准执行。

  (二)国有土地拆迁补偿安置费用,是指对国有土地上住宅、非住宅房屋实施拆迁支付的补偿安置费用,按照我市城市房屋拆迁管理规定执行。

  (三)本办法所称有关工程费用,是指为满足土地出让需要,依据规划实施的管线切改及修建临时道路等发生的工程费用,按照工程合同结算。

 Article 7   For the purpose of these Measures, the “greening and maintenance fees” shall refer to the fees incurred for temporary greening and maintenance during the land reserve period.

(1) Fees for temporary greening and wall (fence) construction. Fences shall be constructed for the land parcel adjacent to any urban road if its reserve period is less than a year, while temporary greening shall be implemented or fences shall be constructed if the reserve period exceeds one (1) year.

Where the reserve period of a land parcel exceeds one (1) year, temporary greening shall be implemented of the land parcel is of one (1) hectare or less, and partial greening shall be implemented along urban roads and fences shall be constructed for other parts if the land parcel is larger than one (1) hectare. For a land parcel larger than one (1) hectare but smaller than three hectares (inclusive), the greening width shall be no more than ten (10) meters; if the land parcel is larger than three (3) hectares, the greening width shall be no more than thirty (30) meters.

The temporary greening fee shall subject to relevant fixed rates of the State and Tianjin Municipality for engineering costs, and shall generally be no more than RMB 100 per square meter. The wall (fence) construction fee shall be no more than RMB 500 per meter.

(2) Land maintenance fee. The land maintenance fee shall be calculated on a monthly basis. For a land parcel of 50 mu or less, the land maintenance fee shall be according to 50 mu at no more than RMB 0.16 per square meter; for a land parcel larger than 50 mu but less than 100 mu (inclusive), the land maintenance fee shall be no more than RMB 0.14 per square meter; for a land parcel larger than 100 mu but smaller than 500 mu (inclusive), the land maintenance fee shall be no more than RMB 0.12 per square meter; and for a land parcel larger than 500 mu, the land maintenance fee shall be no more than RMB 0.10 per square meter. If the maintenance period is shorter than thirty (30) days, the land maintenance fee shall be calculated based on the actual days of maintenance.

(3) Water spraying and de-dusting fees. Water spraying and de-dusting fees shall be subject to relevant rates of Tianjin Municipality.

    第七条 本办法所称绿化和看管费用，是指土地储备期内临时绿化和看管等所发生的费用。

  （一）临时绿化、砌建围墙（围挡）费用。毗邻城市道路，储备期不满一年的土地，砌建围挡;储备期超过一年的，实施临时绿化或砌建围墙。

  储备期超过一年，地块面积1公顷（含）以下的，实施临时绿化;1公顷以上的，沿城市道路实施局部绿化，其余部分砌建围墙。其中，1公顷以上、3公顷（含）以下的，绿化宽度不超过10米;3公顷以上的，绿化宽度不超过30米。

  临时绿化费参照国家及我市工程造价有关定额标准执行，一般不超过100元/平方米。砌建围墙（围挡）费用最高不得超过500 元/米。

  （二）土地看管费用。土地看管费用按月计算。地块面积50亩（含）以下的，按50亩计费，土地看管费用不超过0.16元/平方米;50亩以上、100亩（含）以下的，土地看管费用不超过0.14元/平方米;100亩以上、500亩（含）以下的，土地看管费用不超过0.12元/平方米;500亩以上的，土地看管费用不超过0.10元/平方米。看管期不足30天的，按实际看管天数计算。

  （三）洒水降尘费用。洒水降尘费用按照我市有关规定标准执行。

 Article 8   Financial expenses and management costs

(1) For the purpose of these Measures, financial expenses shall refer to the bank loan interest accrued from financing for a land consolidation and reserve project. The loan interest shall be calculated according to the stipulated term of land acquisition and consolidation and the actual interest rate, and shall be no higher than the benchmark lending interest rate stipulated by the People’s Bank of China of the corresponding period at the time when the loan is extended.

If funds are raised through syndicated loans, the loan arrangement fee, commitment fee and other fees charged by a bank in accordance with relevant provisions may be included in financial expenses.

(2) For the purpose of these Measures, management costs shall refer to the management fees accrued by an entity implementing a land consolidation and reserve project at a rate of 8‰ of the State/collectively-owned land acquisition compensation cost.

    第八条 财务和管理费用:

  (一)本办法所称财务费用,是指土地整理储备项目融资发生的银行贷款利息。贷款利息按照土地收购整理规定的期限和实

  际利率计算,贷款利率应不高于贷款时中国人民银行规定的同期贷款基准利率。

  通过银团贷款融资的,可以将银行按照有关规定收取的贷款安排费、承诺费等相关费用计入财务费用。

  (二)本办法所称管理费用,是指土地整理储备项目实施单位按照国有、集体土地收购补偿费用的8‰提取的管理费用。

 Article 9   Other costs and expenses shall refer to the legal counseling, litigation, planning and other necessary costs and expenses incurred during land consolidation and reserve, and shall be charged pursuant to relevant contracts, in accordance with relevant State provisions, and with reference to industry standards.

    第九条 其他费用，是指土地整理储备过程中必须发生的法律咨询、诉讼、策划等费用，按照国家规定，参照行业标准，依据合同约定执行。

Chapter 3: Review of Land Consolidation and Reserve Cost

  第三章 土地整理储备成本的审核

 Article 10   The cost of a land consolidation and reserve project shall be subject to budget review and final account review.

The municipal land consolidation and reserve cost review authority (hereinafter referred to as the “Review Authority”) shall be responsible for reviewing the budgets and final accounts of the costs of municipal land consolidation and reserve projects. It shall establish an assessment system, and hold relevant personnel accountable for any error or omission in review that results in losses. The people’s governments at the district/county level may organize review of budgets and final accounts of projects within their respective administrative regions in accordance with the aforesaid methods.

    第十条 土地整理储备项目成本实行预算、决算审核制度。

  市土地整理储备成本审核部门（以下简称审核部门）负责市级土地整理储备项目成本的预算、决算审核。审核部门建立评审制度，对发生错审、漏审或造成损失的，追究相关人员责任。区县可按照上述办法由区县人民政府组织审核。

 Article 11   The entity implementing a land consolidation and reserve project shall prepare the project cost budget and the feasibility study report, and submit the same to the Review Authority for review. The project cost budget shall state the scope of land consolidation, the unit price standard for compensation, the work volume, the consolidation schedule, the period cost, etc. The feasibility study report shall state the necessity, feasibility, input-output analysis and consolidation schedule of the project.

    第十一条 土地整理储备项目的实施单位应当编制项目成本预算和可行性研究报告，报送审核部门审核。成本预算应当说明土地整理范围、补偿单价标准、工程量、整理周期以及期间费用等;可行性研究报告应说明项目的必要性、可行性、投入产出分析、整理周期等。

 Article 12   Once a land consolidation and reserve project passes the review by the Review Authority, relevant municipal departments shall release the land consolidation and reserve project implementation plan in accordance with the stipulated procedures. No land consolidation and reserve project not approved after review may be implemented.

    第十二条 经审核部门审核通过的土地整理储备项目，市有关部门按规定程序下达土地整理储备项目实施计划;审核未通过的土地整理储备项目不得实施。

 Article 13   The cost budget of a land consolidation and reserve project, once approved and determined, shall be executed strictly by the project-implementing entity, and shall serve as the basis for final account.

    第十三条 土地整理储备项目成本预算一经审核确定,土地整理储备项目实施单位应当严格执行,并作为决算的依据。

 Article 14   Prior to the transfer of a land parcel, the entity implementing a land consolidation and reserve project shall prepare the land consolidation and reserve cost final account report on an as-is basis, and submit the same to the Review Authority for review as required.

The Tianjin Land Exchange Center shall arrange for land transfer where the said project passes the review. If the cost final account exceeds the budget by 10% or less due to any adjustment to land requisition and removal policies or due to any market change, the final account shall be submitted to the Tianjin Municipal Land Resources and Housing Administration Bureau and the Tianjin Municipal Finance Bureau for approval; if the cost final account exceeds the budget by more than 10%, it shall be submitted to the Tianjin Municipal People's Government for approval. If the final account is not approved, the part in excess of the budget may not be included in the land consolidation and reserve cost, and the persons responsible shall be held liable for losses, if any, caused.

    第十四条 土地出让前，土地整理储备项目实施单位应当按规定据实编制土地整理储备成本决算报告，报送审核部门审核。

  经审核合格的，由市土地交易中心安排出让。因征地拆迁政策调整和市场变化等原因造成成本决算超预算10%（含）以内的，须报经市国土房管局和市财政局批准;成本决算超预算10%以上的，须报经市人民政府批准。未经批准的，超预算部分不得计入土地整理储备成本，造成损失的，追究相关人员责任。

 Chapter 4: Fee for Transfer of the Land-use Right

  第四章 土地使用权出让金

 Article 15   The fee for transfer of the land-use right shall include the land consolidation and reserve cost, policy-related costs, and net government revenue.

    第十五条 土地使用权出让金包括土地整理储备成本、政策性成本和政府净收益。

 Article 16   Policy-related costs shall include municipal infrastructure construction cost, city appearance and environment management and maintenance fees, balancing fees, and railway construction cost. The scope and rates of the policy-related costs shall be governed by relevant provisions of Tianjin Municipality. For transfer of any land parcel for business purpose, policy-related cost shall be included in the reserve land transfer price.

    第十六条 政策性成本包括市政基础设施建设费、市容环境管理维护费、平衡费、铁路建设费，征收范围和标准按照我市有关规定执行。出让经营性用地，应当将政策性成本纳入土地出让底价。

 Article 17   For public transfer of the right to use any land for business purpose, the reserve land transfer price shall be no lower than the land price confirmed through assessment. Specifically, the net government revenue shall account for no less than 25% of the fee for transfer of the land-use right.

    第十七条 公开出让经营性土地使用权,土地出让底价不得低于评估确认的土地价格。其中,土地使用权出让金政府净收益额不得低于土地使用权出让金的25%。

 Article 18   For public transfer of the right to use any land for business purpose, the rate for bid bond shall be 25% of the reserve land transfer price plus policy-related costs.

    第十八条 公开出让经营性土地使用权，竞买保证金收取标准为土地出让底价的25%加上政策性成本。

  Chapter 5: Supplementary Provisions

 第五章 附则

 Article 19   Land consolidation and reserve projects already acquired before the effective date of these Measures shall continue to adopt the budgets originally confirmed, provided that the portion of the cost final account that is in excess of the budget shall be submitted for approval in accordance with these Measures.

    第十九条 本办法实施前已收购的土地整理储备项目,以原确定的预算为依据,成本决算超预算部分按本办法履行报批手续。

 Article 20   These Measures shall be effective from February 1, 2011 to January 31, 2016. The Notice on Printing and Distributing the "Administrative Measures of Tianjin Municipality for the Cost of and the Net Government Revenue from the Transfer of Land for Business Purpose (Jin Cai Zong [2006] No. 18) promulgated on June 9, 2006 by the Tianjin Municipal Finance Bureau, the former Tianjin Municipal Construction Commission, the Tianjin Planning Bureau, and the Tianjin Municipal Land Resources and Housing Administration Bureau shall be simultaneously repealed.

Tianjin Municipal Land Resources and Housing Administration Bureau

Tianjin Municipal Finance Bureau

December 23, 2010

    第二十条 本办法自2011年2月1日起施行，2016年1月31日废止。市财政局、原市建委、市规划局、市国土房管局2006年6月9日《关于印发〈天津市经营性土地出让成本及政府净收益管理办法〉的通知》（津财综〔2006〕18号）同时废止。

  天津市国土资源和房屋管理局

  天津市财政局

  二〇一〇年十二月二十三日