Guidelines for Utilizing the Central Government’s Share of Land Compensation Fees for Newly Added Construction Land (Interim)

中央分成新增建设用地土地有偿使用费使用指南（暂行）

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

Document Number:Cai Jian [2007] No. 861

Promulgating Date:12/10/2007

Effective Date:12/10/2007

颁布机关:财政部; 国土资源部

文      号:财建[2007]861号

颁布时间:12/10/2007

实施时间:12/10/2007

These Guidelines are hereby formulated pursuant to the relevant requirements of the Notice of the Ministry of Finance, the Ministry of Land and Resources and the People's Bank of China on Adjusting the Policy Regarding Land Compensation Fees for Newly-added Construction Land (Cai Zong [2006] No. 48) and the Notice of the Ministry of Finance and the Ministry of Land and Resources on Adjusting the Allocation Methods of the Central Government's Share of Land Compensation Fees for Newly-added Construction Land (Cai Jian [2007] No. 84), for the purposes of strengthening and regulating the administration of the utilization of the Central Government's Share of Land Compensation Fees for newly-added construction land (hereinafter referred to as the "Land Compensation Fees"), and guiding local governments in the management and utilization of the Land Compensation Fees allocated by the Central Government and enhancing the utilization efficiency of financial funds.

   为了加强和规范中央分成新增建设用地土地有偿使用费（以下简称土地有偿使用费）的使用管理，指导地方管好用好中央分配的土地有偿使用费，提高财政资金使用效益，根据《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）和《财政部、国土资源部关于调整中央分成的新增建设用地土地有偿使用费分配方式的通知》（财建[2007]84号）的有关要求，制定中央分成土地有偿使用费使用指南。

1. General requirements for the utilization of Land Compensation Fees

Local finance departments and departments of land and resources at all levels shall, guided by the scientific view of development, effectively implement the spirit of the Notice of the State Council on Relevant Issues Concerning Strengthening Land Control (Guo Fa [2006) No. 32), and conscientiously implement the requirements of the Guidelines for the Overall National Land Utilization Program, the National Land Development and Consolidation Program and the Opinions on Land Development and Rehabilitation (Guo Tu Zi Fa [2003] No. 363). Centering on the administration of the utilization of Land Compensation Fees, the departments shall strictly control the utilization purposes and endeavor to increase the land utilization efficiency. Oriented to increasing arable farmland area and improving the land quality, the utilization of Land Compensation Fees shall be based on the reasonable allocation of funds and land resources, so as to keep the national agricultural land above the critical minimum of 1.8 billion mu (27.45 billion hectares).

       一、土地有偿使用费使用的总体要求

    地方各级财政部门和国土资源部门要以科学发展观为统领,深入贯彻《国务院关于加强土地调控有关问题的通知》(国发〔2006〕32号)精神,认真落实《全国土地利用总体规划纲要》、《全国土地开发整理规划》和《土地开发整理若干意见》(国土资发〔2003〕363号)要求,高度重视土地有偿使用费使用的管理,严格资金使用方向,努力提高资金使用效益。土地有偿使用费的使用要以增加耕地面积、改善耕地质量为目标,坚持资金、资源合理配置,为坚守18亿亩耕地红线提供有力保障。

2. Scope of utilization of Land Compensation Fees 

Provincial-level finance departments and departments of land and resources shall, in light of the requirement of changes to the fund allocation and project management methods and in strict compliance with the principles of the documents Cai Zong [2006] No. 48 and Cai Jian [2007) No. 84, allocate the Land Compensation Fees to cities and counties for the construction and conservation of basic farmland, land consolidation and development of arable land, on a case-by-case basis. The Land Compensation Fees allocated by the Central Government shall, in accordance with the principle of "Overall Planning, Stress on key Points", be primarily used in such areas as the conservation areas for basic farmland, major grain-growing counties, the areas with large potential of agricultural land and areas with major project of land consolidation and development.     

(1) The development and conservation of basic farmland. Through consolidation projects of basic farmland, sustained efforts shall be made to conduct comprehensive regulation of basic farmland and to promote the conservation of basic farmland through the development thereof, to ensure the stability of both the amount and quality of basic farmland. The administration, conservation and renovation of the infrastructures of basic farmland shall be strengthened to promote the increment of comprehensive productivity and sustainable utilization of the basic farmland.   

(2) Land consolidation. In accordance with the objectives of effectively expanding arable land, the agricultural land beyond the conservation area of the basic farmland shall undergo comprehensive regulation in terms of field, water, road, forest and village, with all aspects developed synchronously, mutually connected, uniformly managed, and with a view of improving the farmers' production and living conditions and promoting the great cause of building a new countryside. It is encouraged to re-cultivate land occupied and fallowed by former industrial and mining enterprises that have perished; arable land damaged by natural disasters shall be promptly reclaimed.  

(3) Farmland development. The unused land favorable for farming, such as beach sands, saline and alkaline land, waste-grassland and bare ground, shall be appropriately developed in accordance with the Guidelines for the Overall National Land Utilization Program and the National Land Development and Consolidation Program.

 The Land Compensation Fees duly allocated by the Central Government to the local governments in 2007 shall be utilized with priority given to state-sponsored land development & regulation projects transferred from under the authorities of the Central Governments to those of local governments.

       二、土地有偿使用费的使用范围

    省级财政部门和国土资源部门要适应资金分配和项目管理方式改变的需要,严格按照财综〔2006〕48号、财建[2007]84号文件的精神,将中央分配的土地有偿使用费分配给市、县,专项用于基本农田建设和保护、土地整理和耕地开发,并落实到项目。中央分成的土地有偿使用费,要按照“统筹规划,突出重点”的原则,向基本农田保护区、粮食主产县、补充耕地潜力大的地区以及土地开发整理重大工程区倾斜。

    (一)基本农田建设和保护。以基本农田整理项目为载体,大力开展基本农田综合整治,以建设促保护,确保基本农田总量不减少、质量不降低。加强基本农田基础设施的管护、更新,促进基本农田综合生产能力提高和持续利用。

    (二)土地整理。以有效增加耕地面积为目的,对基本农田保护区以外的农用地进行田、水、路、林、村综合整治,做到同步建设,相互衔接,统一管理,改善农民生产和生活条件,促进新农村建设。鼓励对生产建设中破坏的、主体已经灭失的历史遗留工矿废弃地的复垦;及时恢复利用自然灾害损毁的耕地。

    (三)耕地开发。按照《全国土地利用总体规划纲要》和《全国土地开发整理规划》,依法适度开发滩涂、盐碱地、荒草地、裸土地等宜农未利用土地。

    2007年中央分配给地方的土地有偿使用费,优先用于中央划转地方安排的国家投资土地开发整理项目。

3. Enhance the management of projects funded with the Land Compensation Fees   

The departments of land and resources at all levels shall further strengthen the management of the projects funded with Land Compensation Fees, including project positioning, implementation and organization, inspection and acceptance for completion and maintenance & service in later stage.  

(1) The selection of such projects shall be in accordance with the Guidelines for Overall National Land Utilization Program and the National Land Development and Consolidation Program. The focus of the work shall be on the proper regulation and reclamation of undeveloped land in the context of ecological environment conservation. Sufficient substantiations and scientific designs shall be taken into consideration in the aspects of technology, economy, community and ecological environment on the basis of surveying, investigation, and check of land concerned as well as public involvement.

(2) A series of mechanisms shall be implemented faithfully, including legal representative liability mechanism, public bidding mechanism, project supervision mechanism, contract-based mechanism, reporting and notification mechanism and file management mechanism, which mechanisms are aimed at ensuring the project quality. The construction work shall take into consideration the interests of local rural residents. Where it is possible, local rural residents may be involved in such construction work to provide employment and benefit to local rural communities. 

(3) The inspection and acceptance specifications shall be strictly implemented to ensure the overall construction quality of the projects and to set forth strict requirements for the procedure. Plans on land proprietorship adjustment shall be faithfully executed to effectively protect the lawful rights and interests of the proprietors. Supporting maintenance efforts shall be intensified.

       三、加强对土地有偿使用费项目的管理

    各级国土资源部门要进一步加强对土地有偿使用费项目的管理,做好项目立项、组织实施、竣工验收以及后期维护工作。

    (一)项目的选择要符合《全国土地利用总体规划纲要》和《全国土地开发整理规划》,以土地整理和土地复垦为主,在保护生态环境的前提下,适度开发未利用土地。要在调查、勘测、土地清查和公众参与的基础上,从技术、经济、社会、生态环境等方面对项目进行充分论证和科学设计。

    (二)要严格落实项目法人制、招投标制、工程监理制、合同制、公告制和档案管理制度,对项目实施进行全程监管,确保工程质量。项目施工要考虑当地农民的利益,尽可能地招用当地农民参与项目施工,让农民从项目实施中得到实惠。

    (三)要严格执行项目竣工验收规程,全面考核工程施工质量,严把竣工验收关。认真落实土地权属调整方案,切实保护土地权利人的合法权益。加强项目后期维护工作。

4. Enhance the supervision and inspection of the utilization of the Land Compensation Fees

(1) The provincial-level finance departments and departments of land and resources shall enhance their supervision of the utilization of Land Compensation Fees and implement a follow-up & tracking system in order to ensure the efficiency of the financial funds allocated by the Central Government. The Ministry of Finance and the Ministry of Land and Resources shall check the utilization of the Land Compensation Fees and institute a joint-action mechanism between the checkup records and the allocation of the funds to steadily improve the checkup system.

(2) The provincial-level departments of land and resources shall, by December 31 of each year, report to the Ministry of Land and Resources and the Ministry of Finance the arrangement breakdowns and implementation management of Land Compensation Fees. The information on the arrangements shall include project name, project scale, acreage of new agricultural lands, total investment, etc, and the information about the management shall include management agency, progress schedule, project quality and utilization of the funds.

(3) The provincial-level finance departments and the departments of land and resources shall promptly formulate specific measures on the allocation and management of Land Compensation Fees and report them to the Ministry of Finance and the Ministry of Land and Resources for filing.

       四、加强对土地有偿使用费使用的监督检查

    (一)省级财政部门和国土资源部门要加强对土地有偿使用费使用的监督检查,实施追踪问效,确保中央财政资金的使用效益。财政部、国土资源部将对土地有偿使用费的使用情况进行稽查,并研究建立稽查情况与土地有偿使用费分配的联动机制,逐步完善稽查制度。

    (二)每年12月31日前,省级国土资源部门要会同财政部门将当年中央分成的土地有偿使用费安排明细情况和实施管理情况报送国土资源部、财政部。安排明细情况应包括项目名称、项目建设规模、新增耕地面积、项目总投资等。实施管理情况应包括实施管理机构、实施进度、工程质量、资金使用等情况。

    (三)省级财政部门、国土资源部门要尽快制定土地有偿使用费分配及使用管理的具体办法,并报财政部、国土资源部备案。