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财政部日前发布《关于城乡建设用地增减挂钩试点有关财税政策问题的通知》。通知内容如下:一、加强增减挂钩相关收入征管,落实“收支两条线”政策在实施增减挂钩中,市县国土资源管理部门依法供应用于城镇建设的地块(即建新地块)形成的土地出让收入,包括利用增减挂钩节余指标供应土地形成的土地出让收入,均应当按照国办发[2006]100号文件规定,就地全额缴入国库,实行“收支两条线”管理,并按照不同供地方式分别填列《政府收支分类
The Ministry of Finance recently released the “Circular on Fiscal and Tax Policies on Pilots Linked to Urban and Rural Construction Land Increased or Decreased.” The contents of the notice are as follows: I. Strengthening the Collection and Management of Income Related to Increase and Decrease, Implementing the “Two Lines of Payments” Policy In the implementation of the policy of increasing and decreasing, the municipal and county land and resources administration departments shall supply the land for urban construction according to law Land), including the land transfer income generated by the supply and demand of land using the indicator of increase or decrease of the linked reserve, shall all be paid into the state treasury in full according to the provisions of Guo Ban Fa [2006] No. 100 Support two lines “management, and according to different ways to fill in” government revenue and expenditure classification