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Notice of the Ministry of Finance on Issuing the Interim Implementing Measures of the Administration of Revenues Derived from Transfer of Right to Use State-Owned Land for Consideration [Expired]
财政部关于颁发《国有土地使用权有偿出让收入管理暂行实施办法》的通知 [失效]
【法宝引证码】
 
  
  
Notice of the Ministry of Finance on Issuing the Interim Implementing Measures of the Administration of Revenues Derived from Transfer of Right to Use State-Owned Land for Consideration
(No. 94 [1989] of the Ministry of Finance  September 26, 1989)
The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, and relevant departments under the State Council:
In accordance with the Circular of the State Council on Strengthening the Administration on the Income from Grant and Assignment of State-Owned Land Use Right for Valuable Consideration (No. 38[1989] of the State Council), in conjunction with the Ministry of Construction of the People's Republic of China and the State Land Administration Bureau, the Interim Implementing Measures of the Administration of Revenues Derived
from Transfer of Right to Use State-Owned Land for Consideration, as formulated is hereby issued.
INTERIM IMPLEMENTING MEASURES ON THE ADMINISTRATION OF REVENUES DERIVED FROM TRANSFER OF RIGHT TO USE STATE-OWNED LAND FOR CONSIDERATION

 

财政部关于颁发《国有土地使用权有偿出让收入管理暂行实施办法》的通知
((89)财综字第94号 1989年9月26日)


各省、自治区、直辖市、计划单列市财政厅(局),国务院各有关部门:
根据国务院国发(1989)38号文件发布的《国务院关于加强国有土地使用权有偿出让收入管理的通知》,我们经与中华人民共和国建设部、国家土地管理局研究后,制定了《国有土地使用权有偿出让收入管理暂行实施办法》,现发给你们,请遵照执行。 
        国有土地使用权有偿出让收入管理暂行实施办法
Article 1. For the purpose of cooperating with the reform on the system concerning the right to sue State-owned land, carrying out the policies of improving economic environments and rectifying the economic order, and further deepening economic reform in all aspects, these Implementing Measures are specially formulated in accordance with the Notice on Strengthening the Administration of Revenues Derived from Transfer of Right to Use State-owned Land for Consideration Promulgated by the State Council on May 12, 1989.

   第一条 为了配合国有土地使用权制度的改革,贯彻落实治理经济环境、整顿经济秩序和全面深化改革的方针,根据1989年5月12日国务院发出的《关于加强国有土地使用权有偿出让收入管理的通知》,特制定本实施办法。
Article 2. For any transfer of right to use State-owned land for consideration within the territory of the People's Republic of China, the department in charge of transfer of land of thepeople's governments at each level must hand over all revenues derived from transfer of right to use land to the financial department. Revenue derived from transfer of right to use land includes:
   第二条 凡在中华人民共和国境内有偿出让国有土地使用权,各级政府土地出让主管部门必须按本规定向财政部门上缴土地使用权出让收入。土地使用权出让收入包括:
(1) Land Transfer Fee. This refers to the land transfer price charged to a unit or an individual by the department in charge of the transfer of land of the government at each level pursuant to relevant rules when it transfers the right to use land to such unitor individual.
 (一)土地出让金。指各级政府土地出让主管部门将国有土地使用权出让给单位或个人,按规定向单位或个人收取的土地转让价款。
(2) Land Transfer Renewal Fee. This refers to the price for the renewed land transfer charged to a transferee by the department in charge of the transfer of land when such transferee needs to renew the term of the transfer.
 (二)续期土地出让金。指土地使用期满,土地使用权受让人需要续期时由土地出让主管部门收取的续期土地使用权出让价款。
(3) Compensation for Amendment of Contract. This refers to the price paid by the transferee of the right to use land when he is authorized to change the usage of the land specified in the contract for the transfer of right to use land.
......
 (三)合同改约补偿金。指土地使用权受让人经批准改变土地使用权出让合同指定的土地用途时,按规定补缴的价款。
......



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