什么是无居民海岛使用金？

Basic Situation - The non-resident island usage fee refers to the payment made by users to the state for the usage rights of non-resident islands, excluding other related taxes [2] - The Non-Resident Island Usage Fee was established by the "Island Protection Law of the People's Republic of China" passed in 2009, with subsequent regulations issued in 2010, 2018, and 2021 to adjust collection standards and management [2][3] Policy Basis - The primary legal framework is the "Island Protection Law of the People's Republic of China" [3] - Key documents include: 1. Notice on the Management Measures for the Collection of Non-Resident Island Usage Fees (2010) [3] 2. Notice on Adjusting the Collection Standards for Non-Resident Island Usage Fees (2018) [3] 3. Notice on the Transfer of Certain Non-Tax Revenues to Tax Authorities (2021) [3] Collection Standards - The minimum price for the transfer of non-resident island usage rights is determined by factors such as island classification, usage type, and offshore distance, with ecological compensation considered [3][4] - The formula for calculating the minimum price is: Minimum Price = Usage Area × Usage Duration × Minimum Standard [4] Collection Method - The non-resident island usage fee is collected as a one-time payment based on the approved usage duration [5] - If the fee exceeds 100 million yuan, users may apply to pay in installments over three years, with the first payment being at least 50% of the total [6] Budget Management - The revenue from non-resident island usage fees is shared between central and local governments, with 20% going to the central treasury and 80% to local treasuries [8] - This revenue is classified under "General Public Budget Revenue" [8] Minimum Price Table - A detailed table outlines the minimum usage fees based on island classification and usage type, with values ranging from 0.12 million yuan to 27.49 million yuan per hectare per year, depending on the usage type and intensity [9]