Interim Measures for the Audit of Land Use Fee on Newly Added Construction Land Shared by the Central Government

中央分成新增建设用地土地有偿使用费稽查暂行办法

Promulgating Institution:Ministry of Finance, Ministry of State Land and Resources

Document Number:Cai Jian [2008] No.30

Promulgating Date:03/05/2008

Effective Date:03/05/2008

颁布机关:财政部; 国土资源部

文      号:财建[2008]30号

颁布时间:03/05/2008

实施时间:03/05/2008

  Article 1   These Measures are formulated to strengthen the supervision and inspection of the distribution and use of the land use fee on newly added construction land shared by the Central Government in accordance with appropriate provisions of the Notice of the State Council on Relevant Issues on Further Strengthening Land Control (Guo Fa [2008] No.36).

       第一条  为加强中央分成新增建设用地土地有偿使用费分配、使用的监督检查,根据《国务院关于加强土地调控有关问题的通知》(国发〔2006〕31号)的有关规定,制定本办法。

  Article 2   For the purpose of these Measures, "audit" refers to the supervision and inspection of the distribution and use of the land use fee on newly added construction land shared by the Central Government (hereinafter referred to as the "Land Use Fee").

       第二条  本办法所称稽查,是指对中央分成新增建设用地土地有偿使用费(以下简称土地有偿使用费)的分配和使用进行的监督检查。

  Article 3   The Ministry of Finance and the Ministry of Land and Resources shall be responsible for the administration of audit of the land use fee on newly added construction land shared by the Central Government. The audit work shall be performed by appropriate units or qualified intermediaries (hereinafter referred to as the "Audit Institutions") authorized by the Ministry of Finance and the Ministry of Land and Resources.

       第三条  财政部、国土资源部负责中央分成土地有偿使用费稽查的管理工作。具体稽查工作由财政部、国土资源部委托相关单位或有资质的中介机构(以下简称稽查机构)承担。

  Article 4    The land use fee on newly added construction land shall be audited in accordance with the principles of "independence, objectiveness and fairness".

       第四条  土地有偿使用费的稽查工作应遵循独立、客观、公正的原则。

  Article 5   Main Contents of Audit of the Land Use Fee:

(1) Distribution of the land use fee, including budget distribution, allocation of funds and assignment of the funds to the specified scope and usage in the form of project.

(2) Use of the land use fee, including the content and criteria of expenditure, financial accounting, and disposal of balance.

(3) Project management, including the implementation of the project legal person policy, announcement policy, tendering and bidding policy, contract management policy, and supervision policy as well as project ownership management and archive management.

(4) Project implementation, including project approval, feasibility study, planning, construction progress, completion acceptance, and project quality.

(5) Later-stage maintenance of the project and performance evaluation.

       第五条  土地有偿使用费稽查工作的主要内容:

    (一)土地有偿使用费分配情况。包括预算下达、资金拨付以及以项目形式将资金落实到规定范围和用途等。

    (二)土地有偿使用费使用情况。包括支出内容和标准、财务核算、结余资金处置等。

    (三)项目管理情况。包括项目法人制度、公告制度、招投标制度、合同管理制度、监理制度等执行情况,以及项目权属管理、档案管理情况。

    (四)项目实施情况。包括项目立项、可行性研究、规划设计、施工进度、竣工验收和工程质量等。

    (五)项目后期管护、绩效考核等。

  Article 6    The Ministry of Finance and the Ministry of Land and Resources shall perform audits of the land use fee from time to time. The audits shall be performed by means of internal audits in combination with external audits. The Ministry of Finance and the Ministry of Land and Resources may also implement dynamic monitoring of the implementation of the project(s) by means of remote sensing technologies and online monitoring system.

       第六条  财政部、国土资源部不定期的开展土地有偿使用费稽查工作。稽查工作采取内业稽查和外业稽查相结合的办法进行,也可运用遥感技术、在线监测系统等手段对项目实施情况进行动态监测。

  Article 7   The land use fee shall be audited in accordance with the following procedures:

(1) Preliminary work of audit. The Ministry of Finance and the Ministry of Land and Resources shall determine the scope of audit, key points of audit, and audit items, entrust the Audit Institutions with the audits, print and distribute the audit notice(s) and arrange the audit work.

(2) Perform internal audit. The Audit Institutions shall listen to the descriptions by the audited units, check the financial statements, accounting books, accounting vouchers and project construction materials and make inquiry of relevant personnel of the audited units.

(3) Perform external audits. The Audit Institutions shall make field investigation of the location, scale and construction progress of the project(s), inspect the quantity of work and quality of the projects that are selected, visit the farmers randomly and listen to the opinions of the farmers about the construction of the projects.

(4) Provide feedback of audit opinions. The Audit Institutions shall perform careful analysis and study of the findings of audits, provide accurate audit opinions, and communicate with the audited unit(s) over the audit opinions which shall be signed by the audited units and relevant personnel, with stamps affixed thereto, for confirmation in accordance with relevant requirements of the State.

(5) Submit audit reports. The Audit Institutions shall prepare the audit reports carefully on the basis of the manuscript of audit work and related materials and submit them to the Ministry of Finance and the Ministry of Land and Resources within the specified time period.

(6) Processing of result of audit work. The Ministry of Finance and the Ministry of Land and Resources shall handle the problems reflected in the audit report(s) as required.

       第七条  土地有偿使用费的稽查遵照下列程序进行:

    (一)稽查前期工作。财政部、国土资源部确定稽查范围、稽查重点和稽查项目,委托稽查机构,印发稽查通知,部署稽查工作。

    (二)实施内业稽查。稽查机构听取被稽查单位情况介绍,查阅财务报告、会计账簿、会计凭证及工程建设资料等,质询被稽查单位有关人员。

    (三)开展外业稽查。稽查机构实地勘察项目建设地点、规模、施工进度,抽验项目工程量和工程质量。随机走访农户,听取农户对项目建设的意见。

    (四)反馈稽查意见。稽查机构根据国家有关规定,对稽查情况进行认真分析研究,准确提出稽查意见,并将稽查意见与被稽查单位沟通后,由被稽查单位及相关人员盖章(签字)确认。

    (五)提交稽查报告。稽查机构根据稽查工作底稿以及相关资料,认真编制稽查报告,在规定的时间内向财政部、国土资源部提交。

    (六)稽查工作结果处理。财政部、国土资源部对稽查报告反映的问题按规定进行处理。

  Article 8    The audited units shall cooperate with the Audit Institutions actively over the audited work, provide relevant materials in a timely manner as required, provide information accurately and shall not reject, prevent or delay the audit work.

       第八条  被稽查单位应积极配合稽查工作,按要求及时提供相关材料,如实反映情况,不得拒绝、阻碍和拖延稽查工作。

  Article 9    The Audit Institutions and auditing personnel shall comply with the requirements for trade discipline, clean conduct and self-discipline, carry out the audit work in an objective and fair manner and maintain confidentiality. The auditing personnel shall not accept gifts, remuneration or welfare benefits from the audited units or seek gains for themselves, their friends and relatives as well as units.

       第九条  稽查机构和稽查人员应遵守行业自律和廉洁自律的有关规定,独立、客观、公正地开展稽查工作,保守秘密。稽查人员不得接受被稽查单位的馈赠、报酬、福利待遇,或为自己、亲友及单位谋取私利。

  Article 10   The Ministry of Finance and the Ministry of Land and Resources shall take such measures as suspension or withdrawal of the funds allocated, reduction or cancellation of the distribution proportion of the land use fee shared by the Central Government in the following year depending on the actual conditions and impose penalties and sanctions in accordance with the Regulations on Penalties and Sanctions against Unlawful Fiscal Acts (Order No.427 of the State Council) and other relevant laws and regulations if an audited unit:

(1) Falsifies projects to obtain funds through deception;

(2) Withholds, encroaches, and embezzles the land use fee(s);

(3) Fails to distribute the land use fee according to the specified scope and usage and assign the land use fee to specific projects;

(4) Fails to use the land use fee according to the specific content and criteria of expenditure;

(5) Fails to appropriate the land use fee in a timely manner, affecting the construction progress of the project(s);

(6) Change the location and scale of the project(s), adjust the plan and design and project budget without authorization;

(7) Fails to implement the project legal person policy, announcement policy, tendering and bidding policy, contract management policy and supervision policy and there are serious problems in the project quality;

(8) Other violations of laws, regulations and rules.

       第十条  被稽查单位存在下列情况的,财政部、国土资源部应当根据情况采取暂停或扣回拨款、核减或取消下一年度中央分成土地有偿使用费分配指标等措施,并依据《财政违法行为处罚处分条例》(国务院令第427号)及其他有关法律法规的规定进行处理、处分。

    (一)虚报项目骗取资金的;

    (二)截留、挤占、挪用土地有偿使用费的;

    (三)未按规定范围、用途分配土地有偿使用费,未按规定将土地有偿使用费落实到项目的;

    (四)未按规定的支出内容和标准使用土地有偿使用费的;

    (五)未及时拨付土地有偿使用费,影响项目建设进度的;

    (六)擅自变更项目建设地点和规模、调整规划设计和项目预算的;

    (七)未落实项目法人制度、公告制度、招投标制度、合同管理制度、监理制度,以及工程质量存在严重问题的;

    (八)其他违反有关法律法规和规章制度的。

  Article 11   The financial department and State land and resource department of the provinces (autonomous regions, municipalities directly under the Central Government and specially designated cities in the State plan) shall strengthen the supervision and administration of the land use fee, develop the measures governing the audit of the land use fee depending on the actual conditions of the localities and report to the Ministry of Finance and the Ministry of State Land and Resource for record-filing.

       第十一条  各省(自治区、直辖市、计划单列市)财政、国土资源部门要加强对土地有偿使用费的监督管理,结合本地实际情况,制定土地有偿使用费稽查办法,并报财政部、国土资源部备案。

  Article 12   These Measures shall enter into force as of the date of promulgation.

       第十二条  本办法自印发之日起施行。