国务院关于进一步加强国有土地使用权有偿使用收入征收管理工作的

国发（1993）75号
（Promulgated by the State Council on October 26， 1993）
颁布日期：19931026 　实施日期：19931026 　颁布单位：国务院

In 1989， the State Council and the Ministry of Finance promulgated the “Circular of the State Council Concerning Strengthening the Collection and Administration of Income From the Compensated Assignment of Rights to Use State-owned Land” and the “Interim Measures for the Administration of Income From the Compensated Assignment of Rights to Use State-owned Land.” The documents stipulated contained detailed regulations concerning the collection and administration of related income. Implementation of the regulations indicates that the vast majority of areas throughout the country have carried out the policy conscientiously， promoted the compensated use of land resources and accelerated local economic construction. However， collection and administration in a small number of areas has been rather weak， thereby creating a serious drainage of potential income from the compensated assignment and transfer of State-owned land. Various areas have violated the regulations by proceeding without due permission to entrust non-financial institutions with the responsibility for “temporary collections and payments” of income and expenditures related the compensated use of said land. The procedural violations in question have led to a substantial outflow of related funds. In order to implement the policy of the Central Committee of the Communist Party of China and the State Council， this Circular is hereby issued concerning strengthening the collection and administration of income from the compensated use of rights to use State-owned land.

1. Income from compensated rights to use State-owned land received by people's governments of provinces， autonomous regions and municipalities directly under the Central Government shall be remitted directly to financial budgetary administrations at related levels in accordance with the existing financial system. Administration of income should be handled by relevant financial departments， with all income being remitted to the State treasury.

2. Related income from the compensated rights to use State-owned land received at different levels prior to December 31， 1992， shall， in accordance with related regulations adopted by the State Council and the Ministry of Finance in 1989， be accurately settled and remitted to relevant financial departments， with a retroactive date prior to the end of 1993. Failure to remit payments prior to the prescribed date will be considered as concealment of income， and the amount will be confiscated. Local financial departments shall remit the income to the Central fiscal department in accordance with the regulated rate. Those failing to remit income at the stipulated rate in a timely manner will be ordered to pay the retroactive amount. In addition， they will be subject to the imposition of a late fee of 0.2% of the amount due for each day the amount is overdue， commencing from the first day on which the amount of income is delinquent.

3. Income for compensated rights to the use State-owned land received after January 1 1993 shall be handled in strict accordance with the “Interim Measures Concerning the Collection and Administration of Income From the Compensated Assignment of Rights to Use State-owned Land” and the “Interim Provisions Concerning Certain Financial Issues Related to Income From the Compensated Assignment of Rights to Use State-owned Land.” Those who fail to remit income in accordance with the regulations will be subject to action outlined in Article 2 of this Circular. Regions which have failed to adopt required rules should do so at the earliest possible date and report related action to the Ministry of Finance for the record.

4. Income from compensated assignment of rights to use State-owned land collected by the State shall be mainly used for municipal construction and land development， as well as for special purpose funds.

5. People's governments of provinces， autonomous regions and municipalities directly under the Central Government should strengthen leadership regarding the collection and administration of income from the compensated assignment of right to use State-owned land， and should adopt regularly scheduled special audits. No unit or department is permitted to reduce， withhold remittances， or otherwise alter income from the compensated assignment of rights to use State-owned land， nor can such funds be used for any other purpose.