Tax and fee section

Quota standards (land development and consolidation projects, geological exploration projects)

Quota standards refer to the quantity standards that production units and producers follow and achieve in terms of production quantity, quality, manpower, financial resources, material resources, and material consumption under certain production technology conditions. That is, the resource quantity standards required to complete qualified products per unit under reasonable labor organization and reasonable use of materials and machinery. Under the conditions of a socialist market economy, quota standards have the characteristics of legality, relative stability, pertinence, scientificity, and mass participation, and are the basis for formulating plans; It is the scale for measuring design schemes and the basis for determining project costs; It is an important tool for improving the economic benefits of project management; It is an important link in promoting the economic responsibility system; It is a means of summarizing and promoting advanced production methods. According to different classifications, there are various types of quota standards. The budget for special funds projects in the land and resources system mainly implements and applies two types of quota standards: land development and consolidation projects and geological exploration projects.

Budget Quota Standards for Land Development and Consolidation Projects

The quota standards followed in the budget of land development and consolidation projects. At present, only the quota standards issued by the Ministry of Finance and the Ministry of Land and Resources on April 21, 2005, and implemented from April 1, 2005, are applicable to land development and consolidation projects invested by the state, including the "Budget Quota for Land Development and Consolidation Projects", "Quota for Construction Machinery and Team Fees for Land Development and Consolidation Projects", and "Interim Regulations on Budget Preparation for Land Development and Consolidation Projects". This quota standard fills the gap in the field of land development and consolidation project management in China. On October 31, 2005, the Provincial Department of Finance and the Department of Land and Resources forwarded a notice from the Ministry of Finance and the Ministry of Land and Resources, requiring that the budget for land development and consolidation projects invested at the provincial level must comply with the national investment budget quota standards for land development and consolidation projects.

Budget Quota Standards for Geological Exploration Projects

The budget for geological exploration projects follows quota standards, which are divided into two levels: national and provincial. The budget for geological exploration projects invested by the state shall comply with the "Budget Standards for Land and Resources Survey (Geological Survey Part)" issued by the Ministry of Finance and the Ministry of Land and Resources on March 15, 2007. The budget for geological exploration projects invested at the provincial level shall comply with the "Budget Standards for Geological Exploration Projects in Hebei Province (Trial)" issued by the Provincial Department of Finance, Department of Land and Resources, Price Bureau, and Geological Exploration Bureau on December 6, 2006. In order to further comply with the market and the actual situation in Hebei Province, our province is currently revising the "Budget Standards for Geological Exploration Projects in Hebei Province (Trial)".

Performance evaluation

It refers to a comprehensive evaluation of the degree of achievement of performance goals set by government departments to achieve their functions, and the timely implementation of budget arrangements for achieving these goals, using certain evaluation methods, quantitative indicators, and standards.

Government procurement

It refers to the act of state organs, institutions, and organizations at all levels using fiscal funds to purchase goods, projects, and services within the centralized procurement catalog formulated in accordance with the law or above the procurement limit standard.

Direct fiscal payment

Based on the budget and approved funding plan, the financial department issues a payment order and directly pays the fiscal funds to the payee (i.e. commodity and service suppliers, the same below) or the user's account through the national treasury single account system. The national treasury payment execution agency issues a payment order according to the payment instructions issued by the financial management agency, and the agency bank disburses the fiscal funds directly (instead of through the budget unit) to the payee or user's account.

Financial authorization payment

It refers to the budget unit, authorized by the financial department, paying funds to the payee or user through the national treasury single account system within the approved limit. Fiscal authorization payments include wage expenditures that have not been directly paid by the government, special public funds, special funds for economic development, and all normal public funds.

Fiscal transfer payments

Also known as fiscal transfer expenditure, it originally refers to the transfer or assignment of fiscal funds. The transfer payment system is an important component of the hierarchical budget system. According to the hierarchical budget management system, the scale of income and expenditure between upper and lower level budget entities, as well as among budget entities at the same level, is asymmetric. The transfer payment system is a budget adjustment system that balances the asymmetric scale of income and expenditure among budget entities at all levels. There are three main modes of transfer payments: vertical transfer from top to bottom, horizontal transfer, and a mixture of vertical and horizontal transfer. The principles of regulating the transfer payment system are: fairness, efficiency, and rule of law. Before the implementation of the tax sharing system reform in 1994, China had done a lot of work on fiscal transfer payments. After the implementation of the tax sharing system reform in 1994, the concept of transfer payments was introduced from Western languages. China's central government officially implemented the transitional transfer payment method since 1995. According to the expenditure analysis framework in the IMF's Government Finance Statistics Manual, there are two levels of government transfer payments. The first is international transfer payments, including external donations, provision of goods and services, and payment of membership fees to multinational organizations; The second is domestic transfer payments, which include government transfer payments to households such as pensions and housing subsidies, subsidies provided by the government to state-owned enterprises, and transfers of fiscal funds between governments. Generally, the fiscal transfer payment we refer to refers to the transfer of fiscal funds between governments, which is an important part of central government expenditure and an important budget revenue for local governments. In Western countries, the important classification of fiscal expenditure is divided into purchase expenditure and transfer expenditure.

Geological Exploration Fund

Also known as geological exploration turnover fund, it refers to the special funds arranged by the finance department within the general budget, which are mainly used for the preliminary exploration of key minerals and key mineralization zones determined by the state and the province, as well as the equity formed by the conversion of exploration and mining rights prices into shares. The Geological Exploration Fund (Zhou Zhuanjin) is established to enhance the ability of mineral resources to guarantee the sustainable development of the national economy and society, improve the macro-control level of mineral resource management, increase national and local financial investment in mineral resource exploration, encourage and guide social capital investment, and establish a virtuous cycle mechanism for mineral resource exploration investment. At present, the central finance and provincial finance have respectively established geological exploration funds (Zhou Zhuanjin), formulated management (temporary) measures, and made clear regulations on the use of special funds, equity management, etc.

Land acquisition management fee

It refers to the land management department of the people's government at or above the county level being entrusted by the land using unit to be responsible for, organize, and handle various matters related to land requisition for construction projects in a contracted manner. On the basis of the total land acquisition fee, the land using unit shall pay the management fee at a ratio of 1-4%, and the collection is currently halved.

Land registration fee

The land registration fee is based on Article 11 and 12 of the Land Law of the People's Republic of China. The ownership and use rights of state-owned land, collective land, land mortgage rights, servitude rights, and other land rights that need to be registered according to the law must be registered in accordance with the Land Law of the People's Republic of China. The land and resources management department of the local people's government at or above the county level shall confirm and issue certificates for land ownership, land use rights, and other land rights in accordance with the law, and shall collect land registration fees from land rights applicants in accordance with regulations.

Temporary land use fee

According to Article 57 of the Land Law of the People's Republic of China, for state-owned or collectively owned land that needs to be temporarily used for engineering construction and geological exploration but is no longer used after completion of construction or exploration, the land user shall sign a temporary land use contract with the relevant land administrative department, rural collective economic organization, or village committee based on the land ownership, and pay temporary land use compensation fees according to the contract. The temporary land use period generally does not exceed two years.

Paid land use fees for newly added construction land

According to Article 55 of the Land Law of the People's Republic of China and Cai Zong [2006] No. 48. Newly added construction land refers to the conversion of agricultural land and unused land into construction land. The paid land use fees for newly added construction land shall be paid by the people's governments of cities and counties in accordance with the local actual newly added construction land area, corresponding grade, and expropriation standards approved by the Ministry of Land and Resources or the land and resources management departments of provinces, autonomous regions, and municipalities directly under the central government. The scope of collection for paid land use fees for newly added construction land is: newly added construction land (including newly added construction land in villages and towns) within the construction land scope determined by the overall land use planning of cities (including towns); Newly added construction land obtained through separate site selection and paid use methods such as transfer outside the construction land scope determined by the overall land use plan for cities (including towns), villages, and towns; In the construction of water conservancy and hydropower projects, the relocation and construction land of immigrants occupies the newly approved construction land that exceeds the original construction land area determined by the overall land use plan of the city (including towns). Newly added construction land resulting from illegal land approval and occupation shall be subject to paid land use fees in accordance with the actual newly added construction land area, corresponding grade, and expropriation standards recognized by the Ministry of Land and Resources. Among them, 30% is paid into the central treasury and 70% is paid into the local treasury.

Land reclamation fee

According to Article 31 of the Land Law of the People's Republic of China and Article 29 of the Land Management Regulations of Hebei Province, if non-agricultural construction occupies arable land, and there are no conditions for cultivation or the cultivated land fails to pass the final acceptance inspection, the unit occupying the arable land shall pay a cultivation fee of 10 to 15 yuan per square meter to the land administrative department at or above the county (city) level, which shall be used by the land administrative department to organize the cultivation and occupation of arable land with an area and quality equivalent to the cultivated land.

Land reclamation fee

According to Article 42 of the Land Law of the People's Republic of China, the State Council's Regulations on Land Reclamation, and the Implementation Measures for Land Reclamation in Hebei Province, land use units and individuals who cause land damage due to excavation, collapse, occupation, etc. shall be responsible for reclamation in accordance with relevant regulations of the State Council; If there are no conditions for reclamation or the reclamation does not meet the requirements, land reclamation fees shall be paid.

Land idle fee

According to Article 37 of the Land Law of the People's Republic of China, it refers to the fees levied on idle land by construction units and individuals who have obtained land use rights in accordance with the law but have not started construction in accordance with regulations for more than one year but less than two years.

Development cost of new wall materials

To restrict the production of clay solid bricks, clay solid brick production enterprises should charge a new wall material development fee of 0.01 yuan per brick produced.

Land compensation fee

Article 47 of the Land Law of the People's Republic of China refers to compensation for losses incurred by landowners and land users due to investment and income on land acquired by the state.

Placement subsidy fee

Article 47 of the Land Law of the People's Republic of China refers to the expenses used for the production and living resettlement of farmers whose land has been requisitioned. Its purpose is to help farmers who have lost their land solve employment problems and other living difficulties.

Compensation fee for young crops

Article 47 of the Land Law of the People's Republic of China refers to the one-time economic compensation given to land contract management or land users for losses caused to farmers due to the inability to harvest crops that are already in their growth stage due to land expropriation.

Land transfer fee

According to Article 55 of the Land Law of the People's Republic of China, the land use right transfer fee (GTZF [2006] No. 307) refers to the compensation received by the government from the transferee for the transfer of the land use right to the land user and the government's abandonment of the land use right for several years, which is converted into currency.

Mineral resource compensation fee

According to Article 5 of the Mineral Resources Law of the People's Republic of China, the mining of mineral resources must pay resource compensation fees in accordance with relevant national regulations. The compensation fee for mineral resources is levied based on a certain proportion of the sales revenue of mineral products. If laws and administrative regulations have other provisions, follow their provisions.

Deposit for ecological environment restoration in mines

Any mining rights holder who mines mineral resources within the administrative area of this city must fulfill their obligation to restore and manage the ecological environment of the mine in accordance with the law, make a written commitment to the land and resources administrative department at or above the county level, and pay a deposit for the restoration and management of the ecological environment of the mine. The deposit is a guarantee fund deposited by the mining rights holder to fulfill their obligation to restore and manage the ecological environment of the mine. The principal and interest of the guarantee deposit belong to the mining right holder. The mining right holder shall fulfill the obligation of restoring and managing the ecological environment of the mine. After passing the acceptance inspection, the principal and interest of the guarantee deposit shall be returned to the mining right holder.

Sea use gold

According to Chapter 5 of the Measures for the Administration of the Use of Sea Areas of the People's Republic of China, the use of sea area fees shall be subject to; (Cai Zong Zi [1993] No. 37) Articles 15 to 22; In order to meet the requirements of the development of the marine economy and improve the efficiency of sea resource allocation, it is stipulated that units and individuals must pay sea use fees in accordance with the law when using sea areas. The sea area use fee shall be uniformly calculated and levied according to the type of sea use, sea area grade, and corresponding sea area adaptation standards. Among them, 30% is paid into the central treasury and 70% is paid into the local treasury.

Exploration and mining rights price

According to State Council Orders 240, 241, and 242 (February 12, 1998), it refers to the investment returns collected by the central and local government's approval and registration management authorities for exploration and mining rights through market methods such as "bidding, auction, and listing" or through agreements for the transfer of state funded exploration and mining rights; It refers to the evaluation conducted by an evaluation agency recognized by the administrative department in charge of land and resources, based on the evaluation results recorded or confirmed by the administrative department in charge of land and resources, and the payment made by the applicant for exploration and mining rights to the registration management authority.

Exploration right usage fee

According to State Council Orders 240 and 242 (February 12, 1998), the country implements a system of compensated acquisition of mineral exploration rights. The exploration right usage fee is calculated based on the exploration year and paid annually; From the fourth year onwards, the annual fee per square kilometer will increase by 100 yuan, but the maximum fee shall not exceed 500 yuan.

Mining right usage fee

According to State Council Orders 241 and 242 (February 12, 1998), the country implements a system of compensated acquisition of mining rights. The mining right usage fee is paid annually according to the area of the mining area, with a standard of 1000 yuan per square kilometer per year.

Pollutant discharge fee

According to Order No. 31 of the National Development and Reform Commission, the Ministry of Finance, the State Environmental Protection Administration, and the State Economic and Trade Commission (effective from July 1, 2003), units and individual industrial and commercial households that directly discharge pollutants into the environment shall pay pollution discharge fees in accordance with regulations. The pollution discharge fees shall be levied based on the type and quantity of pollutants discharged by the polluter in terms of pollution equivalent, with a standard of 0.7 yuan per pollution equivalent. For the calculation of pollution equivalent of pollutants discharged from cooling water, mine water, etc., the background value of the incoming water should be deducted.

Excess standard discharge fee

The number of pollutant types subject to sewage discharge fees for each discharge outlet shall be in descending order of pollution equivalent, with a maximum of three items. Among them, if the pollutant discharge exceeds the national or local standards, the fee for exceeding the standard discharge will be doubled.

Dumping fee

In order to maintain the marine environment, improve marine pollution control, and conduct scientific research on marine dumping, enterprises, institutions, and other economic entities that dump various types of waste in the waters under the jurisdiction of the People's Republic of China shall pay dumping fees in accordance with the categories and standards stipulated in Order No. 31 of the National Development and Reform Commission, the Ministry of Finance, the State Environmental Protection Administration, and the State Economic and Trade Commission.

Farmland occupation tax

Regardless of urban or rural areas, all units and individuals who occupy farmland to build houses or engage in other non-agricultural construction are taxpayers of farmland occupation tax, and should pay farmland occupation tax in accordance with the Interim Regulations of the People's Republic of China on Farmland Occupation Tax and the Implementation Measures for Farmland Occupation Tax in Hebei Province.

Urban land use tax

Units and insulation boards that use land within the scope of cities, counties, towns, and industrial and mining areas under the jurisdiction of this province shall be taxpayers of urban land use tax in accordance with the Interim Regulations of the People's Republic of China on Urban Land Use Tax and the Implementation Measures for Urban Land Use Tax in Hebei Province

Land value-added tax

According to the Provisional Regulations of the People's Republic of China on Land Value added Tax, a tax is levied on the value-added portion of the income obtained from the transfer of real estate by units and individuals who transfer state-owned land use rights, above ground buildings and their attachments and obtain income.

Resource tax

According to the Interim Regulations of the People's Republic of China on Resource Tax, a tax is levied on the differential income generated by units and individuals engaged in mining taxable mineral products or producing salt within the territory of the People's Republic of China due to differences in resource storage and development conditions.

Deed tax

According to the Provisional Regulations of the People's Republic of China on Deed Tax, a type of property tax is levied on real estate that has undergone a transfer or change in ownership, and is levied on the transferee of property rights.

Property tax

A property tax levied on property owners based on the accumulated water, jade branches, or rental income of the house.

State owned Land Revenue Fund

It is a state-owned land revenue fund established by the finance department by allocating a certain proportion of funds from the land income paid into the local treasury.