中华人民共和国城镇国有土地使用权出让和转让暂行条例(附英文)

《中华人民共和国城镇土地使用税暂行条例》

的规定缴

纳土地使用税。

第四十四条

划拨土地使用权，除本条 例第四十五条规定的情况外，不得转让、

出租、抵押。

第四十五条

符合下列条件的，经市、 县人民政府土地管理部门和房产管理部门

批准，其划拨土地使用权和地上建筑物，其他附 着物所有权可以转让、出租、抵

押：

（一）土地使用者为公司、企业、其他经济组织和个人；

（二）领有国有土地使用证；

（三）具有地上建筑物、其他附着物合法的产权证明；

（四）

依照本条例第二章的规定签订土地使用权出让合同，

县人民政

府补交土地使用权出让金或者 以转让、

出租、

抵押所获收益抵交土地使用权出让

金。

转让、出租、抵押前款划拨土地使用权的，分 别依照本条例第三章、第四章和第

五章的规定办理。

第四十六条

对未经批准擅自转让、出 租、抵押划拨土地使用权的单位和个人，

市、县人民政府土地管理部门应当没收其非法收 入，并根据情节处以罚款。

第四十七条

无偿取得划拨土地使用权 的土地使用者，因迁移、解散、撤销、破

产或者其他原因而停止使用土地的，

县人民政府应当无偿收回其划拨土地使

用权， 并可依照本条例的规定予以出让。

对划拨土地使用权，市、县 人民政府根据城市建设发展需要和城市规划的要求，

可以无偿收回，并可依照本条例的规 定予以出让。

无偿收回划拨土地使用权时，对其地上建筑物、 其他附着物，市、县人民政府应

当根据实际情况给予适当补偿。

第八章

附则

第四十八条

依照本条例的规定取得土 地使用权的个人，

其土地使用权可以继承。

第四十九条

土地使用者应当依照国家税收法规的规定纳税。

第五十条

依照本条例收取的土地使用 权出让金列入财政预算，作为专项基金管

理，主要用于城市建设和土地开发。具体使用管 理办法，由财政部另行制定。

第五十一条

各省、自治区、直辖市人 民政府应当根据本条例的规定和当地的实

际情况选择部分条件比较成熟的城镇先行试点。

第五十二条

外商投资从事开发经营成片土地的，其土地使用权的管理依照国务

院的有关规定执行。

第五十三条

本条例由国家土地管理局负责解释；实施办法由省、自治区、直辖

市人民政府制定。< /p>

第五十四条

本条例自发布之日起施行。

INTERIM

REGULATIONS

OF

THE

PEOPLE'S

REPUBLIC

OF

CHINA

CONCERNINGTHE

ASSIGNMENT AND TRANSFER OF THE RIGHT TO THE USE OF THE STATE- OWNEDLAND

IN THE URBAN AREAS

Important Notice: (

注意事项

)

英文本源自中华人民共和国务院法制局编译

,

中国法制出版社出版的

《中华人民

< /p>

共和国涉外法规汇编》

(1991

年

7

月版

).

当发生歧意时

,

应以法律法规颁布单位发布的中文原文为准

.

This English document is coming from the

PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS

which is compiled by the Brueau of Legislative Affairs of the State

Council of the People's

Republic of China,

and is published

by the China

Legal System Publishing House.

In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (

法规全文

)

INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING

THE ASSIGNMENT AND TRANSFER OF THE RIGHT TO THE USE OF THE STATE-OWNED

LAND IN THE URBAN AREAS

(Promulgated by Decree No. 55 of the State Council of the People's

Republic of China on May 19, 1990 and effective as of the date of

promulgation)

Chapter I General Provisions

Article 1

These Regulations are formulated in order to reform the system of using

the

State-owned

land

in

the

urban

areas,

rationally

develop,

utilize

and

manage the land, strengthen land administration and promote urban

construction and economic development.

Article 2

The State, in accordance with the principle of the ownership being

separated from the right to the use of the land, implements the system

whereby the right to the use of the State-owned land in the urban areas

may be assigned and transferred, with the exclusion of the underground

resources,

the

objects

buried

underground,

and

the

public

works.

The

term

land

in

the

urban

areas

as

used

in

the

preceding

paragraph

refers to the land owned by the whole people (hereafter referred to as

towns and industrial and mining areas.

Article 3

Any company, enterprise, other organization and individual within or

outside

the

People's

Republic

of

China

may,

unless

otherwise

provided

by

law, obtain the right to the use of the land and engage in land

development,

utilization

and

management

in

accordance

with

the

provisions

of these Regulations.

Article 4

Users of the land who have obtained the right to the use of the land in

accordance with these Regulations may, within the term of land use,

transfer, lease, or mortgage the right to the use of the land or use it

for

other

economic

activities,

and

their

lawful

rights

and

interests

shall

be protected by the laws of the State.

Article 5

Users of the land shall, in their activities to develop, utilize and

manage the land, abide by the laws and regulations of the state and may

not jeopardize the interests of the society and the public.

Article 6

The

land

administrative

departments

under

the

people's

governments

at

or

above

the

county

level

shall

conduct

supervision

and

inspection,

according

to law, over the assignment, transfer, lease, mortgage and termination

of

the right to the use of the land.

Article 7

The registration of the assignment, transfer, lease, mortgage and

termination of the right to the use of the land and the registration of

the above-ground buildings and other attached objects shall be handled

by

the

land

administration

department

and

housing

administration

departments

of

the

government

in

accordance

with

the

law

and

the

pertinent

regulations

of the State Council.

The

registration

documents

shall

be

made

available

for

public

reference.

Chapter II The Assignment of the Right to the Use of the Land

Article 8

The assignment of the right to the use of the land refers to the act of

the State as the owner of the land who, within the term of a certain

number of years, assigns the right to the use of the land to land users,

who shall in turn pay fees for the assignment thereof to the State.

An

assignment

contract

shall

be

signed

for

assigning

the

right

to

the

use

of the land.

Article 9

People's

governments

at

the

municipal

and

county

levels

shall

be

in

charge

of assigning the right to the use of land, which shall be effected in a

planned, step-by-step way.

Article 10

The

land

administration

departments

under

the

people's

governments

at

the

municipal

and

county

levels

shall,

in

conjunction

with

the

administrative

departments for urban planning and construction and the housing

administration departments, draw up a plan concerning the size and

location, the purposes, the term, and other conditions with respect to

the

assigning

of

the

right

to

the

use

of

the

land.

The

plan

shall

be

submitted

for approval in accordance with the limits of authority for approval as

stipulated

by

the

State

Council

and

shall

then

be

implemented

by

the

land

administration departments.

Article 11

The contract for assigning the right to the use of the land shall be

signed by and between the land administration departments under the

people's governments at the municipal and county levels (hereinafter

referred to as

with the principle of equality, voluntariness and compensation for use.

Article 12

The

maximum

term

with

respect

to

the

assigned

right

to

the

use

of

the

land

shall be determined respectively in the light of the purposes listed

below:

(1) 70 years for residential purposes;

(2) 50 years for industrial purposes;