中国中央对土地收益限制与地方财政有冲突吗

Recent orders on use of land transfer earnings show a central government effort to restrict the local use of these funds (essentially unfunded mandates that will likely cause problems to local finance) in ways that benefit peasants. he PRC state earns large sums each year from land use fees.  In 2010 it was 3 trillion RMB. “最新数据显示,2010年,我国国有土地使用权出让金收入逾3万亿元,其中,国有土地使用权出让金收入为28197.7亿元,国有土地收益基金收入为1025.23亿元,新增建设用地土地有偿使用费收入为693.45亿元,农业土地开发资金收入192.55亿元。”

Peasants get only a small fraction of the value of the construction/urban use of their agricultural land. Many are angered, for example in the Chengdu district of Longquanyi, large areas of which sprouted new housing and infrastructure over the past decade, peasants regularly demonstrate in front of party headquarters about this.

According to the Ministry of Finance, Ministry of Education circular Ten percent of the land transfer fees for state-owned land should be used to support rural elementary education. 财政部、教育部日前联合发布《关于从土地出让收益中计提教育资金有关事项的通知》. It seems that other government departments would like to use some of the land transfer money. Some of this money involves state- owned land; some involved collectively-owned village land. Peasants get income from leasing their land — sometimes for urban development, sometimes for commercial farming.

These locally funded central government mandates may well collide with what the local authorities want to use this money for. Land transfer profits (the difference between what the peasants pay and what the developers sell land for are an important source of local government revenue (a local scholar said 30% two years ago in Chengdu).

For example, State Council Circular No. 1 (2011) states that 10% of the land transfer money should be used to support irrigation. (see first attachment. The attached from the August 2011 Issue 31 of Lingdao Juece Xinxi discusses to what extent various provinces and regions actually implemented State Council Order No. 1 on increasing spending for irrigation work. Ten percent of the income on land rental transfers was supposed to be spend on irrigation.

Meanwhile Sichuan Province is working on implementing the December 27, 2010 order on proper management of village lands requires that the 90% of the increased value of after it changes from agricultural to construction use be used in ways to be determined in ways that the peasants agree to voluntarily, in a process they participate in, and in a way that satisfies them. 

Here in Chengdu over the past three years a national-level experiment has been underway in which peasants can pool and rent out their contract land without going through local officials. I understand similar experiments have been underway in other areas. I ran across this article on the joint circular from the Ministries of Finance and Education 10% of land transfer for education on the website of the Anhui Province Dept. of Finance http://www.ahcz.gov.cn/portal/czdt/gncj/1312473819292540.htm

10%土地收益先保农村基础教育 

 | 来源: 财政部

“将10%的土地出让收益用做教育经费”有了操作细则。财政部、教育部日前联合发布《关于从土地出让收益中计提教育资金有关事项的通知》(以下简称《通知》),明确了计提口径、方式及实行教育资金预决算管理等内容,并严格规定从土地出让收益中计提的教育资金,实行专款专用,重点用于农村基础教育学校的项目支出,不得用于学校人员经费、公用经费等经常性开支。 《通知》明确,统一计提教育资金口径,增设科目单独核算。

从2011年1月1日起,各地统一按照当年实际缴入地方国库的招标、拍卖、挂牌和协议出让国有土地使用权取得的土地出让收入,扣除当年各种正当支出项目后,作为计提教育资金的土地出让收益口径,严格按照10%的比例计提教育资金,各地区不得由此减少应当由公共财政预算安排的教育经费。为确保各地区及时足额从土地出让收益中计提教育资金,在《2011年政府收支分类科目》中,增设“103014804教育资金收入”科目,反映从土地出让收益中计提的教育资金,并在地方国库中实行分账核算。

应扣除的项目包括:当年从地方国库中实际支付的征地和拆迁补偿支出;土地开发支出;计提农业土地开发资金支出;补助被征地农民社会保障支出;保持被征地农民原有生活水平补贴支出;支付破产或改制企业职工安置费支出;支付土地出让业务费;缴纳新增建设用地土地有偿使用费支出等。

《通知》强调,从土地出让收益中计提的教育资金,实行专款专用,重点用于农村(含县镇,下同)学前教育、义务教育和高中阶段(以下简称“农村基础教育”)学校的校舍建设和维修改造、教学设备购置等项目支出。各地区在保障农村基础教育发展需要的前提下,计提的教育资金仍有富余的,可以将教育资金用于城市基础教育的上述相关开支。教育资金的支付,统一按照财政国库管理制度有关规定执行。由于计提清算原因造成的教育资金结余,因农村和城市基础教育支出项目变更、调整等形成的教育资金结余,以及跨年度的农村和城市基础教育项目结转的教育资金,可以继续结转下年度安排使用。

 《通知》规定,教育资金按季计提,年终进行统一清算。每年年度终了,市、县(区)财政部门应当于每年决算清理期结束前,对于全年计提的教育资金进行统一清算。 《通知》要求,统筹安排财政性教育经费,建立教育资金预决算管理制度。教育资金属政府性基金,地方各级财政部门在安排财政性教育经费时,要将教育资金与公共财政预算资金统筹安排,结合使用,避免在基础教育学校的同一个项目上重复安排资金。教育资金纳入部门预决算管理。教育资金收支预算的调整,要严格按照政府性基金预算管理、土地出让收支预算管理和部门预算管理的相关规定执行。《通知》还要求各地要抓紧制定具体实施办法,加强教育资金监督管理。 最新数据显示,2010年,我国国有土地使用权出让金收入逾3万亿元,其中,国有土地使用权出让金收入为28197.7亿元,国有土地收益基金收入为1025.23亿元,新增建设用地土地有偿使用费收入为693.45亿元,农业土地开发资金收入192.55亿元。

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