事关土地储备专项债，两部门发文明确！

Core Viewpoint - The article discusses the recent notice issued by the Ministry of Natural Resources and the Ministry of Finance regarding the use of local government special bonds to support land reserves, outlining specific requirements for bond issuance and fund usage. Group 1: Bond Issuance Requirements - The notice specifies that land reserve projects applying for special bonds must be included in the land reserve plan and have a corresponding identification code in the national land asset management information system [1] - Local governments are encouraged to prioritize the inclusion of idle land from existing inventories into the land reserve plan, while new land reserve projects with genuine demand should also be included [1] Group 2: Project Approval and Management - The notice mandates the improvement of the special bond application and approval process, requiring local natural resource departments to select projects that are mature, operationally feasible, and have significant expected benefits [2] - Local fiscal departments are tasked with overseeing the issuance and management of special bonds for land reserves, ensuring that project financing yields are balanced [2] Group 3: Financial Balance and Supervision - The notice emphasizes the need for comprehensive financial and yield balance, stating that special bond issuance and usage must strictly correspond to specific projects [3] - Local governments are responsible for ensuring the authenticity, compliance, and legality of projects, with strict supervision to prevent misuse of bond funds [4] - Annual reports on the issuance, usage, repayment, and progress of special bonds for land reserves must be submitted to the relevant ministries [4]