Treasury: management of rural collective construction land value-added benefits of 20% -50%
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On the issuance of "rural collective construction land value-added operating income levy will be adjusted using the Interim Measures" notice
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Finance and Taxation [2016] No. 41
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Beijing, Shanxi,chapeau obey, Liaoning,ugg bailey button bottes, Jilin, Heilongjiang, Shanghai, Zhejiang, Henan, Guangdong, Guangxi, Hainan, Chongqing, Sichuan, Guizhou and Gansu provinces (autonomous regions and municipalities) (bureaus), Land and Resources Department (Bureau):
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In order to establish both national, collective and individual land value-added income distribution mechanism to guarantee farmers a fair share of land value-added benefits, according to the "CPC Central Committee and the State Council issued & lt; expropriation of rural land, collective management of construction land market, homestead system reform of the views & gt; notice "provisions, we have developed a" collective management of rural construction land increment income levy will be adjusted using the Interim Measures, "issued to you, please follow.
?Ministry of Land and Resources
?April 18, 2016
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Rural collective construction land value-added operating income adjusted using the Interim Measures imposed gold
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Chapter I General Provisions
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The first to standardize rural collective construction land appreciation operating revenue management, taking into account the establishment of national, collective and individual land value-added income distribution mechanism to guarantee farmers a fair share of land value-added benefits, according to the "CPC Central Committee and the State Council issued & lt; on rural land acquisition, collective management of construction land market, homestead reform pilot comments & gt; notice "provisions of the enactment of this approach.
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Article "Land and Natural Resources on the issuance of rural land acquisition,cinture ferragamo, collective management of construction land market and reform of the Homestead System Pilot implementation details of the notice" (Guo Tu Zi Fa [2015] No. 35) to determine the collective management of construction land market system reform pilot counties (cities, districts, hereinafter referred to as pilot counties) of rural collective management of construction land market, land value-added benefits retransfer levied adjusted gold (hereinafter referred to as adjusted gold) management, application of this approach.
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The third term of the collective management of rural construction land, means the stock of rural collective construction land, the land identified as industrial warehousing, business services and other business uses for land use planning and urban and rural planning.
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The fourth term of the adjustment of gold, is in accordance with the right to establish the same price, and smooth circulation, revenue target share of rural collective construction land market operating system, the stock market and then transfers to the rural collective construction land operating on land value-added income received funding.
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Rural collective economic organizations through the sale, leasing, investment (shares) acquired in the rural collective management of construction land market earnings, and the stock market after rural collective management of construction land use rights to sell, exchange,outlet peuterey milano, gift, rent, appraised value (shares) deemed or other transfer of acquired again when the transfer income to the state to pay adjustment payments.
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Chapter II Collection Jiaoku
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Article adjust gold by the finance department in conjunction with the pilot county land and resources department is responsible for organizing the collection. Operational by the rural collective construction land transferor, lessor,louboutin pas cher, appraised value (shares) and another party to pay the transferor the regulator Gold principle.
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Article adjust the gold market respectively or retransfer of 20% -50% of the rural collective construction land operating levy value-added benefits.
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Rural collective construction land value-added operating income refers to the rural collective construction land market operating income market segment achieved net income after deducting the cost of land and development expenditure, and then re-transfer of part of the transfer of income after deducting acquisition costs and land development expenditure, net income.
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Pilot counties considering the land value earnings,peuterey outlet, according to the land acquisition and transfer of land value-added income of rural collective construction land market operations made between the State and the collective share for a general balance and safeguard the interests of farmers and other principles and taking land-use,golden goose prezzi, land-Level transaction and other factors, determine the adjustment gold collection ratio.
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Article VII of the rural collective construction land to transfer operational, capital contribution (shares) way to enter the market, turnover total price of the market revenue.
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In the leasing market, the market for the total rental income.
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Article VIII in order to sell, exchange,hogan scontate, lease, appraised value (shares), etc. and then transfer of rural collective construction land use right of the business, and then transfer income determined in the following manner:
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(A) re-transfer by sale, the sales price for the retransfer of income.
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(Ii) in exchange for the transfer and there is another way of compensation for the difference is the transfer of land and exchange of land or premises to assess the price difference between the contract price difference compensation for the retransfer of the larger income,boutique louboutin.
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Among them, in addition to land or property in kind and other non-monetary forms of compensation for the difference, the difference between the appraised value of the corresponding compensation.
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(C) to hire or appraised value (shares) and then transfer mode, the total rental price for the retransfer of the total turnover of income.
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(Iv) debt, judicial decisions and other ways deemed transfer retransfer assess the price or value of the contract agreement for the retransfer of the higher revenue.
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(V) the free gift of the immediate family or assume direct maintenance obligations, as well as gift domestic education, civil affairs and other public welfare through the territory of a non-profit social organizations, state organs to withhold adjustment payments. Other gift to assess the price behavior and then the transfer of income.
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Article IX of land acquisition costs and land development expenditures of specific content and standards by the pilot county people's government to local conditions determined.
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The region can not be authorized to enter the market or re-transfer of land acquisition costs, according to the regional average cost of land acquisition or land storage case, the average cost of the development of rural collective construction land management, or developing by a certain percentage of the total transaction price adjustment levy gold simple approach, after approval by the pilot county people's government and the provincial finance departments of land resources for implementation.
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Article X of the pilot counties and urban state-owned land should be developed unity of rural collective land base land price system. Former rural collective land base land price system,louboutin homme, with reference to the state-owned land base land price system.
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Rural collective construction land market operating, and then the transfer price is lower than the benchmark of 80% of the premium, the pilot county people's government has right of first refusal.
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Article XI of rural collective construction land use right of the business transactions through the tangible land market or trading platform public resources, the two sides signed a written contract transactions, turnover of land plots clearly, area, trading, total turnover price, adjust the amount of gold , the obligation to pay and the payment deadlines.
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Tangible land market or trading platform public resources management should publicly traded information.
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Article XII adjust gold collection department in accordance with the contract and transaction information, adjust the approved amount of gold payable, issued payment notice. Payment notice shall specify the turnover of land plots, area, trading, total turnover price, adjust payment rates, payment obligations and payment deadlines.
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Gold collection departments should adjust regular publicity of rural collective construction land transaction and operational adjustment payment of gold.
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Article XIII of the rural collective construction land use right business counterparties and taxes to pay the price according to the contract, the adjusted gold,acheter louboutin femme, by the departments of land resources,louboutin soldes, according to regulations of real estate registration.
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Gold certificate payment is adjusted operating rural collective construction land transfer market and re-apply for registration of real property requirements.
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Article XIV obligor shall pay the adjusted gold contracts, agreements and payment notice provisions of full and timely payment adjustment payments.
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The relevant departments to pay for failing to regulate the gold, finance, land and other resources, the right to take measures to urge them to pay.
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Article XV adjustment gold be turned over to the local treasury pilot counties, the general public into the local budget management. During the pilot provinces, municipalities not involved in the regulation of gold divided.
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Golden specific adjustment measures in accordance with the treasury provincial finance departments of non-tax revenue collection management implementation of the relevant provisions, is listed temporary government budget classification accounts 1,039,abbigliamento peuterey outlet,999 Other income.
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Article XVI land value-added income of rural collective economic organizations in the form of cash acquired, in accordance with the principle of collective economy to grow enough to stay after class, among the members of the rural collective economic organization equitable distribution. Land value-added benefits in the form of non-cash should be made to strengthen the management and timely within the rural collective economic organizations for publicity.
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Income rural collective economic organizations should be included to achieve unified management of rural collective assets, distribution of content included in village affairs, subject to audit, government and public scrutiny.
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CHAPTER 3 Management
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Article XVII regulate gold into the local general public budget management, the financial sector by the pilot counties overall arrangement. Funds to pay for the implementation of the relevant provisions of the centralized treasury payment system.
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Article XVIII adjustment levy will be included in the pilot-related work expenses at the same level of local budgets.
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Chapter IV Legal Liability
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Article XIX units and individuals in violation of the provisions of the following circumstances,louboutin homme, in accordance with "financial penalties for violations sanctions regulations" and "breach of administrative fees and confiscation of income and expenditure regulations, administrative sanction Interim Provisions" and other relevant provisions of the State held liable; suspected of a crime shall be transferred to judicial organs:
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(A) reduction unauthorized adjustment of gold or gold on the adjusted tax, objects and standards;
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(2) concealing, should be turned over and spend the regulation of gold;
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(C) retention, withheld or misappropriated should be turned over to adjust gold;
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(Iv) not in accordance with the provisions of the budget levels, the budget account of the State Treasury will regulate gold;
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(V) other violations of state revenue management provisions of the act.
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Article 20 Working adjusted gold collection, use and management departments in violation of the provisions in regulating the collection and use of gold in the management of favoritism, dereliction of duty, abuse of power, shall be punished; suspected of a crime shall be transferred to judicial organ.
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Chapter V Supplementary Provisions
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3% -5% Article 21 deed temporarily unable to cover the rural collective construction land market operational aspects of the transition period, in addition to the relative land value-added benefits provided for in this notice shall be adjusted gold, shall then deal the price collection and deed adjusted gold equivalent. OK deed tax rate applicable to the specific reference to the ratio prescribed by the pilot county seat of the provincial people's government and its departments.
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And deed gold equivalent adjustment paid by the transferee land.
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Article 22 pilot counties finance department in conjunction with the competent departments of land and resources in accordance with this approach, the development of this regulation in gold,escarpin louboutin, the imposition of the implementation details, and report to the provincial finance, land and resources department for the record, and send a copy to the Ministry of Finance,hogan donna, Ministry of Land Resources .
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Article 23 of this approach by the Ministry of Finance,escarpin louboutin, Ministry of Land Resources is responsible for interpretation.
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Article 24 of the Measures for the period January 1,louboutin prix, 2015 to December 31, 2017.
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