一文了解国有土地使用权出让收入

Core Viewpoint - The article provides a comprehensive overview of non-tax revenue, specifically focusing on the income generated from the transfer of state-owned land use rights, detailing its definition, collection scope, standards, deadlines, and payment methods [1][2]. Group 1: Definition and Overview - Non-tax revenue refers to income obtained by government entities and organizations through means other than taxation, utilizing state power and resources [1]. - State-owned land use rights transfer income is the total payment received by the government from the transfer of land use rights, including compensation for land acquisition and development costs [3][4]. Group 2: Collection Scope - The collection scope includes income from land use rights transferred through bidding, auction, and agreement, as well as payments for the transfer of allocated land rights and other related income [6][7]. Group 3: Collection Standards - The collection standards are based on amounts determined by the natural resources department, which must be clearly stated in the land transfer contract [8]. Group 4: Collection Deadlines - The income from land use rights transfer is collected on a per-instance basis, and full payment must be made before obtaining property rights certificates [9]. Group 5: Payment Methods - Payment can be made through the electronic tax bureau, where taxpayers can submit their payment information after collecting fee source data from the tax authority [10][11][16].