Notice of the State Council Municipality on Strengthening Land Regulation and Control

Notice of the State Council Municipality on Strengthening Land Regulation and Control

People's governments of all provinces, autonomous regions and municipalities directly under the Central Government, ministries and commissions and institutions directly under the State Council:

The CPC Central Committee and the State Council attached great importance to land management and regulation. The Decision of the State Council on Deepening Strict Land Management Reform (Guo Fa [2004] No.28) issued in 2004 has made comprehensive and systematic provisions on strict land law enforcement, strengthening planning management, protecting farmers' rights and interests, promoting intensive land use, and improving the responsibility system. All regions and departments have taken measures to actively implement them and achieved initial results. However, there are some new trends and problems in land management, especially in land regulation. The total amount of construction land has increased too fast, low-cost industrial land has been over-expanded, and illegal land use and indiscriminate occupation of cultivated land have been repeatedly banned. The task of strictly controlling land is still arduous. In order to further implement Scientific Outlook on Development and ensure the sustainable development of economy and society, stricter management measures must be taken to effectively strengthen land regulation. The relevant issues are hereby notified as follows:

The first is to further clarify the responsibilities of land management and cultivated land protection.

The main person in charge of the local people's governments at all levels shall be responsible for the implementation of the total amount of cultivated land and the protected area of basic farmland, the overall land use plan and the annual plan within their respective administrative areas. Incorporate the control indicators of new construction land (including occupied agricultural land and unused land) into the annual land use plan, and take the actual amount of cultivated land occupied and the area of new construction land as the basis for the annual land use plan assessment, land management and farmland protection responsibility target assessment; If the actual land use exceeds the plan, the corresponding plan indicators for the next year will be deducted. The Ministry of Land and Resources should strengthen the verification of the actual construction land and land expropriation in various places.

In accordance with the principle of consistency of powers and responsibilities, adjust the examination and approval methods of urban construction land. Within the scope of urban construction land determined by the overall land use planning, the conversion of agricultural land and land expropriation approved by the State Council in batches according to law, after being summarized by the provincial people's government, audited by the Ministry of Land and Resources, approved by the State Council, and organized and implemented by the provincial people's government, are adjusted to be reported once a year, and the implementation plan is reported to the Ministry of Land and Resources for the record.

Strictly enforce the accountability system. Causing serious consequences to cases of illegal land use within their respective administrative areas, failing to stop and investigate illegal land use, failing to report and investigate illegal land use, and investigating the leadership responsibility of the person in charge of the relevant local people's government. The Ministry of Supervision and the Ministry of Land and Resources should pay close attention to improving the measures for investigating the leadership responsibility of illegal land cases.

Two, effectively protect the long-term livelihood of landless farmers.

The principle of compensation and resettlement for land acquisition must be to ensure that the original living standards of landless farmers are not reduced and their long-term livelihood is guaranteed. All localities should conscientiously implement the provisions of document No.29 [2006] issued by the State Council and do a good job in employment training and social security for landless farmers. The social security expenses of landless farmers are included in the compensation and resettlement expenses for land acquisition according to relevant regulations, and the insufficient part is solved by the local government from the paid use income of state-owned land. Without the implementation of social security fees, land acquisition shall not be approved.

Three, standardize the management of land transfer revenue and expenditure

The total transfer price of state-owned land use rights is fully included in the local budget and paid into the local treasury, and the management of "two lines of revenue and expenditure" is implemented. The total price of land transfer must first pay the land compensation fee, resettlement subsidy, compensation fee for ground attachments and young crops, demolition compensation fee and the shortage of funds needed to subsidize the social security of landless farmers. The remaining funds should gradually increase the proportion used for agricultural land development and rural infrastructure construction, as well as for the construction of low-rent housing and supporting facilities to improve the use function of state-owned land.

Fourth, adjust the tax policies related to construction land.

Improve the payment standard of paid land use fees for new construction land. The scope of paid use fees for new construction land shall be subject to the actual area of new construction land in the local area. The paid land use fee for new construction land is earmarked for basic farmland construction and protection, land consolidation and cultivated land development. For illegal relief and unpaid new construction land use fees, it is necessary to clean up and recover them within a time limit. Among them, the State Council [2004] No.28 document issued, reduced or not issued, fully issued before the end of this year; Overdue, not for land use approval. The Ministry of Finance, together with the Ministry of Land and Resources, will work hard to formulate specific measures for the payment standards and timely adjustment of paid use fees for new construction land, and further improve and perfect the distribution and use management of paid use fees for new construction land.

To improve the collection standards of urban land use tax and cultivated land occupation tax, the Ministry of Finance and the State Administration of Taxation should work together with the Ministry of Land and Resources and the Legislative Affairs Office to formulate specific measures. Finance and taxation departments should strengthen tax collection and management and strictly control tax reduction and exemption.

Five, the establishment of industrial land transfer standards unified announcement system.

According to the land grade and regional land use policy, the state uniformly formulates and publishes the lowest price standards for industrial land transfer in various places. The lowest price standard for industrial land transfer shall not be lower than the sum of land acquisition cost, land pre-development cost and related fees charged according to regulations. Industrial land must be sold through bidding, auction and listing, and the selling price shall not be lower than the published lowest price standard. Selling land below the lowest price standard, or giving subsidies or returning it in various forms, is an illegal act of selling the right to use state-owned land at a low price, and the legal responsibility of the relevant personnel should be investigated according to law.

Six, prohibit unauthorized conversion of agricultural land into construction land.

The conversion of agricultural land into construction land must conform to the overall land use planning, urban overall planning, village and market town planning, be included in the annual land use plan, and go through the examination and approval procedures for the conversion of agricultural land according to law. It is forbidden to use agricultural land collectively owned by farmers for non-agricultural construction by means of "collecting land by rent" and expand the scale of construction land without authorization. Farmers' transfer of the right to use collectively owned construction land must conform to the plan and be strictly limited to the legally acquired construction land. Failing to go through the examination and approval of agricultural land conversion in accordance with the law, and the staff of state organs approve the construction land by means of "collecting land by rent", which is illegal land grant; Units and individuals that occupy construction land by "collecting rent" without authorization belong to illegal land occupation, and the legal responsibilities of the relevant personnel should be investigated according to law.

Seven, strengthen the supervision and inspection of land management behavior.

State land supervision institutions should conscientiously perform the duties entrusted by the State Council, and strengthen the supervision and inspection of the land management behavior of local people's governments. For illegal problems found in supervision and inspection, rectification or rectification opinions should be put forward in time. If the rectification is ineffective, it shall be ordered to make rectification within a time limit in accordance with relevant regulations. During the rectification period, the conversion of agricultural land and land expropriation in this area will be suspended.

Land and resources management departments and their staff shall strictly implement the laws, regulations, principles and policies of the state on land management, administer according to law, and be responsible for the authenticity and legality of land use. Where dereliction of duty, abuse of power, corruption, non-implementation and non-compliance with land management laws and regulations, in accordance with relevant laws and regulations shall be investigated for the responsibility of relevant leaders and personnel.

Eight, severely punish land violations.

State functionaries who illegally approve the requisition or occupation of land, or illegally transfer the right to use state-owned land at a low price, which violates the criminal law, shall be investigated for criminal responsibility according to law. Those who do not implement the national land control policy, grant land beyond the plan, pay paid land use fees and other prescribed taxes and fees for new construction land, pay compensation and resettlement fees for land acquisition in full and on time, and change the position of basic farmland without authorization by adjusting the overall land use planning in order to avoid occupying basic farmland for construction should be reported to the State Council for approval according to law.

Improve the coordination mechanism for investigating and handling illegal land cases, and intensify the investigation and handling of illegal land acts. The Ministry of Supervision shall, jointly with the Ministry of Land and Resources and other relevant departments, focus on launching a special campaign in the near future to investigate and deal with illegal land grant, unapproved first use, less approval and less use, and illegal transfer of state-owned land use rights at low prices. Major cases of illegal land use should be handled openly, and those suspected of committing crimes should be transferred to judicial organs for criminal responsibility according to law.

All regions and departments should take Deng Xiaoping Theory and Theory of Three Represents as the guidance, fully implement Scientific Outlook on Development, fully understand the significance of implementing the strictest land management system, and conscientiously implement the central government's measures to strengthen land regulation. All regions should, in combination with the implementation of this notice, conduct a comprehensive self-examination on the land management and utilization since the implementation of Document No.28 [2004] issued by the State Council, and the illegal land activities found must be dealt with severely. The Development and Reform Commission, the Ministry of Supervision, the Ministry of Finance, the Ministry of Labor and Social Security, the Ministry of Land and Resources, the Ministry of Construction, the Ministry of Agriculture, the People's Bank of China, the State Administration of Taxation, the Bureau of Statistics, the Legislative Affairs Office and other departments should carry out their duties, cooperate closely, formulate supporting documents for the implementation of this notice as soon as possible, and do a good job in strengthening land regulation and control. The Ministry of Land and Resources will supervise and inspect the implementation of this notice in conjunction with the Ministry of Supervision and other relevant departments. All localities and departments should report the implementation of this notice to the State Council before the end of 2006.

the State Council

August 3, 20061day (end)

Explanation:

Why should we adjust the urban land use tax standard?

From the international experience, real estate tax generally accounts for more than 70% of local fiscal revenue, while China's local fiscal revenue mainly depends on business tax, value-added tax and enterprise income tax related to the production and operation of industrial and commercial enterprises. Only these three taxes account for 70% of local fiscal revenue, and the real estate tax accounts for a very low proportion. Perfecting the real estate tax policy and increasing the proportion of real estate tax in local fiscal revenue should be the next direction to improve the local fiscal revenue structure.

At the Third Plenary Session of the 16th CPC Central Committee, it was proposed to raise the cost of keeping real estate and study the introduction of property tax. The "Decision on Deepening Reform and Strict Land Management" clearly puts forward that it is necessary to increase the tax adjustment in the acquisition and retention of construction land. According to China's current land tax setting, the only tax in the construction land retention link is the urban land use tax. From the collection situation, from 2003 to 2005, the actual amount of urban land use tax was 910.50 billion yuan,10.62 billion yuan and10.70 billion yuan respectively, accounting for less than 1% of the local fiscal revenue in the same period. The main problem is that the tax rate is too low, and the average tax burden is only 1.2 yuan/square meter, so the collection is not in place, and there is no economic constraint on the phenomenon of occupying more and using less and wasting land. From a practical point of view, the introduction of property tax needs a certain process. At present, raising the tax rate of urban land use tax can not only increase the cost of retaining construction land, but also be simple and easy to operate. To this end, the "Notice" makes it clear that to raise the collection standard of urban land use tax, it is planned to increase it by two times on the existing basis, and strictly control the scope of tax reduction and exemption.

Raising the standard of urban land use tax can effectively increase the proportion of urban land use tax revenue in local fiscal revenue. According to preliminary estimates, after the standard is raised, the national urban land use tax revenue will increase from 654.38+03.73 billion yuan in 2005 to more than 40 billion yuan, which can not only increase the land retention cost of land users and promote intensive land conservation, but also increase local fiscal revenue, optimize the local fiscal revenue structure, urge urban governments to effectively use existing construction land and alleviate the impulse of urban scale expansion.

What impact will the regulatory measures proposed in the Notice have on the land price level?

Starting with the adjustment of interest mechanism, the Notice puts forward policies and measures such as including social security fees into compensation and resettlement fees for land acquisition and raising the payment standard of paid use fees for new construction land. The implementation of these measures will affect the composition and level of land price to a certain extent.

Judging from the composition of the current land price, the acquisition cost (compensation and resettlement costs for land acquisition), development cost (fees for several connections and one leveling) and government revenue (related taxes and fees and net land income) account for 1/3 respectively, and the compensation and resettlement costs for land-expropriated farmers are obviously low. According to the calculation of some pilot cities, after the policy adjustment, the compensation and resettlement fees for land acquisition will increase by 1 times, and the proportion of net land transfer income obtained by local governments in land prices will decrease. The impact on the land price level is that the transfer price of real estate land will be basically the same (real estate land will be sold by bidding, auction and hanging, and the land price will be determined by the market), while the transfer price of industrial land will rise by 40%-60%, but it will only return to the benchmark land price level (the price of industrial land is generally the cost price. At present, the minimum transfer price of industrial land is determined by 70% of the benchmark land price, and the actual transfer price of industrial land in various places is even lower than this). Judging from the actual situation of these pilot cities, the increase in land prices is affordable. At the same time, a moderate increase in the price of industrial land can also restrain the excessive expansion of industrial land economically, which is conducive to promoting the improvement of the quality of investment attraction in various places.

Why should we establish a unified release system for the lowest price standard for industrial land transfer?

At present, a prominent problem in land regulation is the rapid growth of industrial land. In addition to investment, an important reason is vicious competition between regions, that is, competing to lower land prices to attract investment. In some places, the policy of zero or even negative land price is implemented for imported industrial projects. On the one hand, this has caused a large loss of state-owned land income, on the other hand, it has also contributed to a large number of low-level redundant construction. In this regard, the "Decision on Deepening Reform and Strict Land Management" requires the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government to formulate and publish the lowest price standard for land transfer by agreement according to the benchmark land price. However, from the actual situation, in some places, in order to attract investment conveniently, the minimum price standard is artificially lowered, and even the benchmark land price is artificially lowered, resulting in new regional imbalances. In order to solve this problem, the "Notice" makes it clear that the state should establish a unified system for publishing the lowest price standard for industrial land transfer, and curb the vicious competition in attracting investment from all over the world to lower land prices. At the same time, this system is also conducive to the improvement of the quality of investment attraction in various places, to the gradient transfer of industries between regions, and to the establishment of a harmonious society in which industry supplements agriculture, cities lead villages, and urban and rural areas coordinate.

It should be noted that the state should establish a unified publishing system of the lowest price standard for industrial land transfer, which is not the same price for industrial land in the whole country, but is determined by grading according to the comprehensive balance between the national land grade and the benchmark land price level. In the process of comprehensive balance, it is necessary to fully reflect the land use policies of different main functional areas, such as optimized development, key development, restricted development and prohibited development, which are determined in the Eleventh Five-Year Plan for National Economic and Social Development. The Ministry of Land and Resources will formulate and publish the national regional development policies in a unified way. The lowest price standard for industrial land transfer shall not be lower than the sum of land acquisition cost, land pre-development cost and related fees charged according to regulations.

At the same time, in order to ensure the strict implementation of the lowest price system, enhance the openness of industrial land transfer, and give full play to the basic role of the market in allocating land resources, the notice emphasizes the need to standardize the management of industrial land transfer, and clarifies that industrial land must be transferred by means of bidding, auction and listing, and its transfer price shall not be lower than the published lowest price standard; Selling land below the lowest price standard, or giving subsidies or returning it in various forms, is an illegal act of selling the right to use state-owned land at a low price, and the legal responsibility of the relevant personnel should be investigated according to law.