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）

第一章  总则

    第一条 为了改革城镇国有土地使用制度，合理开发、利用、经营土地，加强土地管理，促进城市建设和经济发展，制定本条例。

    第二条 国家按照所有权与使用权分离的原则，实行城镇国有土地使用权出让、转让制度，但地下资源、埋藏物和市政公用设施除外。

    前款所称城镇国有土地是指市、县城、建制镇、工矿区范围内属于全民所有的土地（以下简称土地）。

    第三条 中华人民共和国境内外的公司、企业、其他组织和个人，除法律另有规定者外，均可依照本条例的规定取得土地使用权，进行土地开发、利用、经营。

    第四条 依照本条例的规定取得土地使用权的土地使用者，其使用权在使用年限内可以转让、出租、抵押或者用于其他经济活动。合法权益受国家法律保护。

    第五条 土地使用者开发、利用、经营土地的活动，应当遵守国家法律、法规的规定，并不得损害社会公共利益。

    第六条 县级以上人民政府土地管理部门依法对土地使用权的出让、转让、出租、抵押、终止进行监督检查。

    第七条 土地使用权出让、转让、出租、抵押、终止及有关的地上建筑物、其他附着物的登记，由政府土地管理部门、房产管理部门依照法律和国务院的有关规定办理。

    登记文件可以公开查阅。

第二章  土地使用权出让

    第八条 土地使用权出让是指国家以土地所有者的身份将土地使用权在一定年限内让与土地使用者，并由土地使用者向国家支付土地使用权出让金的行为。

    土地使用权出让应当签订出让合同。

    第九条 土地使用权的出让，由市、县人民政府负责，有计划、有步骤地进行。

    第十条 土地使用权出让的地块、用途、年限和其他条件，由市、县人民政府土地管理部门会同城市规划和建设管理部门、房产管理部门共同拟定方案，按照国务院规定的批准权限报经批准后，由土地管理部门实施。

    第十一条 土地使用权出让合同应当按照平等、自愿、有偿的原则，由市、县人民政府土地管理部门（以下简称出让方）与土地使用者签订。

    第十二条 土地使用权出让最高年限按下列用途确定：

    （一）居住用地七十年；

    （二）工业用地五十年；

    （三）教育、科技、文化、卫生、体育用地五十年；

    （四）商业、旅游、娱乐用地四十年；

    （五）综合或者其他用地五十年。

    第十三条 土地使用权出让可以采取下列方式：

    （一）协议；

    （二）招标；

    （三）拍卖。

    依照前款规定方式出让土地使用权的具体程序和步骤，由省、自治区、直辖市人民政府规定。

    第十四条 土地使用者应当在签订土地使用权出让合同后六十日内，支付全部土地使用权出让金。逾期未全部支付的，出让方有权解除合同，并可请求违约赔偿。

    第十五条 出让方应当按照合同规定，提供出让的土地使用权。未按合同规定提供土地使用权的，土地使用者有权解除合同，并可请求违约赔偿。

    第十六条 土地使用者在支付全部土地使用权出让金后，应当依照规定办理登记，领取土地使用证，取得土地使用权。

    第十七条 土地使用者应当按照土地使用权出让合同的规定和城市规划的要求，开发、利用、经营土地。

    未按合同规定的期限和条件开发、利用土地的，市、县人民政府土地管理部门应当予以纠正，并根据情节可以给予警告、罚款直至无偿收回土地使用权的处罚。

    第十八条 土地使用者需要改变土地使用权出让合同规定的土地用途的，应当征得出让方同意并经土地管理部门和城市规划部门批准，依照本章的有关规定重新签订土地使用权出让合同，调整土地使用权出让金，并办理登记。

第三章  土地使用权转让

    第十九条 土地使用权转让是指土地使用者将土地使用权再转移的行为，包括出售、交换和赠与。

    未按土地使用权出让合同规定的期限和条件投资开发、利用土地的，土地使用权不得转让。

    第二十条 土地使用权转让应当签订转让合同。

    第二十一条 土地使用权转让时，土地使用权出让合同和登记文件中所载明的权利、义务随之转移。

    第二十二条 土地使用者通过转让方式取得的土地使用权，其使用年限为土地使用权出让合同规定的使用年限减去原土地使用者已使用年限后的剩余年限。

    第二十三条 土地使用权转让时，其地上建筑物、其他附着物所有权随之转让。

    第二十四条 地上建筑物、其他附着物的所有人或者共有人，享有该建筑物、附着物使用范围内的土地使用权。

    土地使用者转让地上建筑物、其他附着物所有权时，其使用范围内的土地使用权随之转让，但地上建筑物、其他附着物作为动产转让的除外。

    第二十五条 土地使用权和地上建筑物、其他附着物所有权转让，应当依照规定办理过户登记。

    土地使用权和地上建筑物、其他附着物所有权分割转让的，应当经市、县人民政府土地管理部门和房产管理部门批准，并依照规定办理过户登记。

    第二十六条 土地使用权转让价格明显低于市场价格的，市、县人民政府有优先购买权。

    土地使用权转让的市场价格不合理上涨时，市、县人民政府可以采取必要的措施。

    第二十七条 土地使用权转让后，需要改变土地使用权出让合同规定的土地用途的，依照本条例第十八条的规定办理。

第四章  土地使用权出租

    第二十八条 土地使用权出租是指土地使用者作为出租人将土地使用权随同地上建筑物、其他附着物租赁给承租人使用，由承租人向出租人支付租金的行为。

    未按土地使用权出让合同规定的期限和条件投资开发、利用土地的，土地使用权不得出租。

    第二十九条 土地使用权出租，出租人与承租人应当签订租赁合同。

    租赁合同不得违背国家法律、法规和土地使用权出让合同的规定。

    第三十条 土地使用权出租后，出租人必须继续履行土地使用权出让合同。

    第三十一条 土地使用权和地上建筑物、其他附着物出租，出租人应当依照规定办理登记。

第五章  土地使用权抵押

    第三十二条 土地使用权可以抵押。

    第三十三条 土地使用权抵押时，其地上建筑物、其他附着物随之抵押。

    地上建筑物、其他附着物抵押时，其使用范围内的土地使用权随之抵押。

    第三十四条 土地使用权抵押，抵押人与抵押权人应当签订抵押合同。

    抵押合同不得违背国家法律、法规和土地使用权出让合同的规定。

    第三十五条 土地使用权和地上建筑物、其他附着物抵押，应当按照规定办理抵押登记。

    第三十六条 抵押人到期未能履行债务或者在抵押合同期间宣告解散、破产的，抵押权人有权依照国家法律、法规和抵押合同的规定处分抵押财产。

    因处分抵押财产而取得土地使用权和地上建筑物、其他附着物所有权的，应当依照规定办理过户登记。

    第三十七条 处分抵押财产所得，抵押权人有优先受偿权。

    第三十八条 抵押权因债务清偿或者其他原因而消灭的，应当依照规定办理注销抵押登记。

第六章  土地使用权终止

    第三十九条 土地使用权因土地使用权出让合同规定的使用年限届满、提前收回及土地灭失等原因而终止。

    第四十条 土地使用权期满，土地使用权及其地上建筑物、其他附着物所有权由国家无偿取得。土地使用者应当交还土地使用证，并依照规定办理注销登记。

    第四十一条 土地使用权期满，土地使用者可以申请续期。需要续期的，应当依照本条例第二章的规定重新签订合同，支付土地使用权出让金，并办理登记。

    第四十二条 国家对土地使用者依法取得的土地使用权不提前收回。在特殊情况下，根据社会公共利益的需要，国家可以依照法律程序提前收回，并根据土地使用者已使用的年限和开发、利用土地的实际情况给予相应的补偿。

第七章  划拨土地使用权

    第四十三条 划拨土地使用权是指土地使用者通过各种方式依法无偿取得的土地使用权。

    前款土地使用者应当依照《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，向当地市、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，市、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。

    第五十四条 本条例自发布之日起施行。

INTERIM REGULATIONS OF THEPEOPLE'S REPUBLIC OF  CHINA CONCERNINGTHE ASSIGNMENT AND TRANSFER OFTHE 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  Englishdocument is coming from the "LAWS  AND  REGULATIONS  OF THE

PEOPLE'S REPUBLIC OF  CHINA GOVERNING  FOREIGN-RELATED  MATTERS"(1991.7)

which  is  compiled by  the  Brueau  of Legislative Affairs of theState

Council of  the  People's Republic of China, and is published by theChina

Legal System PublishingHouse.

In case of discrepancy, theoriginal version in Chinese shall prevail.

    Whole Document (法规全文)

INTERIM REGULATIONS OF THEPEOPLE'S REPUBLIC OF  CHINA CONCERNING

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

LAND IN THE URBANAREAS

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

Republic of China onMay  19,  1990 and  effective  as  of the  date  of

promulgation)

    Chapter I General Provisions

Article 1

These Regulations are formulatedin order to reform the  system of  using

the State-owned land in theurban areas, rationally develop, utilize  and

manage  the  land, strengthen  land  administration  and promote   urban

construction and economicdevelopment.

Article 2

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

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

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

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

resources, the objects buriedunderground, and the public works. The  term

"State-owned land in the urbanareas" as used in the  preceding paragraph

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

"the land") within thelimits  of cities,  county  sites,  administrative

towns and industrial and miningareas.

Article 3

Any company,enterprise,  other organization  and  individual within  or

outside the People's Republic ofChina may, unless otherwise provided  by

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

development, utilization andmanagement in accordance with the provisions

of these Regulations.

Article 4

Users of the land who haveobtained the right to the use of the  land  in

accordance with theseRegulations  may, within  the  term  of land  use,

transfer, lease, or mortgage theright 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 theState.

Article 5

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

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

not jeopardize the interests ofthe society and the public.

Article 6

The land administrativedepartments under the people's governments  at  or

above the county level shallconduct supervision and inspection, according

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

the right to the use of theland.

Article 7

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

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

the above-ground buildings andother attached objects shall be handled  by

the land administrationdepartment and housing administration  departments

of the government in accordancewith the law and the pertinent regulations

of the State Council.

The registration documents shallbe made available for public reference.

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

Article 8

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

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

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

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

An assignment contract shall besigned for assigning the right to the  use

of the land.

Article 9

People's governments at themunicipal and county levels shall be in charge

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

planned, step-by-stepway.

Article 10

The land administrationdepartments under the people's governments at  the

municipal and county levelsshall, in conjunction with the administrative

departments  for  urban planning  and  construction  and   the   housing

administrationdepartments,  draw up  a  plan  concerning the  size  and

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

assigning of the right to theuse of the land. The plan shall be submitted

for approval in accordance withthe limits of authority for  approval  as

stipulated by the State Counciland shall then be implemented by the  land

administrationdepartments.

Article 11

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

signed by and  between  the land  administration  departments  under the

people's governmentsat  the  municipal and  county  levels  (hereinafter

referred to as "the assigningparty") and the  land users  in  accordance

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

Article 12

The maximum term with respect tothe assigned right to the use of the land

shall be determined respectivelyin  the  light of  the  purposes  listed

below:

(1) 70 years for residentialpurposes;

(2) 50 years for industrialpurposes;

(3) 50 years for the  purposes  of education,  science,  culture,  public

health and physicaleducation;

(4) 40 years for commercial,tourist and recreational purposes; and

(5) 50 years for comprehensiveutilization or other purposes.

Article 13

The assignment of the right tothe use of the land may be carried out  by

the following means:

(1) by reaching an agreementthrough consultations;

(2) by invitation to bid;or

(3) by auction.

The specific procedures andsteps for assigning the right to the  use  of

the land by the means stipulatedin  the  preceding  paragraphs shall  be

formulated by the people'sgovernment of the relevant province, automonous

region, or municipality directlyunder the Central Government.

Article 14

The land user shall, within 60days of the signing of the contract for the

assignment of the right to theuse of the land, pay the total  amount  of

the assignment fee thereof,failing which, the assigning party shall  have

the right to terminate thecontract and may claim compensation for  breach

of contract.

Article 15

The assigning party shall, incompliance  with the  stipulations  of  the

contract, provide the right tothe use of the land thus assigned, failing

which, the land user shall havethe right to terminate  the contract  and

may claim compensation forbreach of contract.

Article 16

After paying the total amount ofthe fee for the assignment of the  right

to the use of the land,the  land  user shall,  in  accordance  with the

relevant provisions,go  through  the registration  thereof,  obtain the

certificate for land use andaccordingly the right to the use of the land.

Article 17

The land user shall, inconformity with the stipulations of the  contract

for the assignment of the rightto the use of land and the requirements of

city planning, develop, utilizeand manage the land.

Should any land user fail todevelop and utilize the land  in  accordance

with the period of timespecified  in the  contract  and  the conditions

therein,  the  land administration   departments  under   the   people's

governments at the municipal andcounty levels shall make corrections and,

in light of the seriousness ofthe case, give such penalties as a warning,

a fine or, in an extreme case,withdrawing the right to the  use  of  the

land withoutcompensation.

Article 18

If the land user needs to alterthe purposes of land use as stipulated  in

the contract for assigning theright to the use of land, he shall  obtain

the  consent  of the  assigning  party  and the  approval  of  the land

administration department andthe urban planning department and shall,  in

accordance with therelevant  provisions in  this  Chapter,  sign a  new

contract for assigning the rightto the use  of the  land,  readjust  the

amount of the assignment feethereof, and undertake registration anew.

    Chapter III The Transfer of the Right to the Use ofthe Land

Article 19

The transfer of the right to theuse of the land refers to the land user's

act of re-assigning the right tothe use of the land, including the sale,

exchange, and donation thereof.If the land has  not been  developed  and

utilized in accordance with theperiod of time specified in the  contract

and the conditions therein, theright  to the  use  thereof  may not  be

transferred.

Article 20

A transfer contract shall besigned for the transfer of the right  to  the

use of the land.

Article 21

With the transfer of the rightto the use of  the land,  the  rights  and

obligations specified in thecontract for assigning the right to the  use

of the land  and  in the  registration  documents  shall be  transferred

accordingly.

Article 22

The land user who has acquiredthe right to the use of the land by  means

of the transfer thereof shallhave a term of use which is the remainder of

the term specified in thecontract for assigning the right to the  use  of

the land minus the number of theyears in which the original land user has

used the land.

Article 23

With the transfer of the rightto the use of the land, the  ownership  of

the above-ground buildings andother attached objects shall be transferred

accordingly.

Article 24

The owners or  joint  owners of  the  above-ground  buildings and  other

attached objects shall have theright to the use of the land  within  the

limits of use of the saidbuildings and objects.

With the transfer of theownership of the above-ground buildings and other

attached objects by the landusers, the right  to the  use  of  the land

within the limits of useof  the  said buildings  and  objects  shall be

transferred accordingly, withthe exception of the movables.

Article 25

With respect to the transfer ofthe right to the use of the land  and  of

the ownership of theabove-ground buildings and other  attached  objects,

registration for the transfershall be undertaken in accordance with  the

relevant provisions.

Divided transfer of the right tothe use of the land and of the ownership

of the above-ground buildingsand other attached objects shall be subject

to the approval of theland  administration  department and  the  housing

administration departments underthe people's governments at the municipal

and county levels, andregistration for  the divided  transfer  shall  be

undertaken in accordance withthe relevant provisions.

Article 26

When the transfer of the rightto the use of the land is priced at a level

obviously lower than theprevailing market price, the people's governments

at the municipal and countylevels shall have the priority of the purchase

thereof.

When the market price for thetransfer of the right to the use of the land

rises to an unreasonable extent,the people's governments at the municipal

and county levels may takenecessary measures to cope with it.

Article 27

If, after the transfer of theright to the  use of  the  land,necessity

arises for altering the purposesof land use as stipulated in the contract

for assigning the right to theuse of the land, it  shall be  handled  in

accordance with the provisionsin Article 18 of these Regulations.

    Chapter IV The Lease of the Right to the Use of theLand

Article 28

The lease of the right to theuse of the land refers to the  act  of  the

land user as the lessor to leasethe right to the use of the land together

with the above-ground buildingsand other attached objects to the  lessee

for use who shall in turn paylease rentals to the lessor. If the land has

not been developed and utilizedin accordance  with the  period  of  time

specified in the contract andthe conditions therein, the right to the use

thereof may not beleased.

Article 29

A lease contract shall be signedfor leasing the right to the use of  the

land by and between the lessorand the lessee.

The lease contract shall not runcounter to the laws  and regulations  of

the State or the stipulations ofthe contract for assigning the  right  to

the use of the land.

Article 30

After leasing the right to theuse of the land, the lessee must  continue

to perform the contract forassigning the right to the use of the land.

Article 31

With respect to the lease of theright to the use  of the  land  together

with the above-ground buildingsand other  attached objects,  the  lessee

shall undertake registration inaccordance with the relevant provisions.

    Chapter V The Mortgage of the Right to the Use of theLand

Article 32

The right to the use of the landmay be mortgaged.

Article 33

With the mortgage of the rightto the use of the  land, the  above-ground

buildings  and  other attached  objects  thereon   shall   be   mortgaged

accordingly.

With the above-ground buildingsand other attached objects, the right  to

the use of the land within thelimits of use of  the said  buildings  and

objects shall be mortgagedaccordingly.

Article 34

A mortgage contract shall besigned for mortgaging the right to the use of

the land by and between themortgagor and the mortgagee.

The mortgage contract shall notrun counter to the laws and regulations of

the State or the stipulations ofthe contract for assigning the right  to

the use of the land.

Article 35

With respect to the mortgage ofthe right to the use of the land together

with the above-ground buildingsand other attached  objects, registration

for the mortgage shallbe  undertaken  in accordance  with  the  relevant

provisions.

Article 36

If the mortgagor fails to fulfilliabilities within the prescribed period

of time or declares dissolutionor  bankruptcy  within the  term  of  the

mortgage contract, the mortgageeshall have the right to dispose  of  the

mortgaged property in accordancewith the  laws and  regulations  of  the

State and the stipulations ofthe mortgage contract.  With respect to  the

right to the use of  the  land and  the  ownership  of the  above-ground

buildings and other attachedobjects acquired as a result of the disposal

of the mortgaged property,transfer registration shall be  undertaken  in

accordance with the relevantprovisions.

Article 37

The mortgagee shall have thepriority of compensation with respect to  the

receipts resulting from thedisposal of the mortgaged property.

Article 38

If  the  mortgage  is eliminated  as  a  result of  the  liquidation  of

liabilities or for  other  reasons, procedures  shall  be  undertaken to

nullify the mortgageregistration.

    Chapter VI The Termination of the Right to the Use ofthe Land

Article 39

The right to the useof  the  land terminate  for  such  reasons as  the

expiration of the term of use asstipulated in the contract for assigning

the right to the use of theland, the withdrawal of the right before  the

expiration, or the loss of theland.

Article 40

Upon expiration of the term ofuse, the right to the use of the land  and

the ownership of theabove-ground buildings  and other  attached  objects

thereon shall be acquired by theState without compensation. The land user

shall surrender the certificatefor land use and undertake procedures  to

nullify theregistration.

Article 41

Upon expiration of the term ofuse,  the  land user  may  apply  for its

renewal. Where such a renewal isnecessary, a new contract shall be signed

in accordance with theprovisions in Chapter II of these Regulations  and

the land user shall pay the feefor the assignment of the right to the use

of the land and undertakeregistration.

Article 42

The State shall not withdrawbefore the expiration of the term of use  the

right to the use of the landwhich the land user  acquired in  accordance

with the law. Under specialcircumstances, the State may,  based  on  the

requirements of social publicinterests, withdraw  the right  before  the

expiration of the term of use inline with the relevant  legal procedures

and shall, based on the numberof years in which the land user  has  used

the land and actual state ofaffairs with respect to the development  and

utilization of the land, offercorresponding compensation.

    Chapter VII The Allocated Right to the Use of theLand

Article 43

The allocated right to the useof the land refers to the right to the  use

of the land which the land useracquires in accordance with the  law,  by

various means, and withoutcompensation.

The land user referred to in thepreceding paragraph shall pay tax for the

use of  the  land in  accordance  with  the provisions  of  the  Interim

Regulations of the People'sRepublic of China Concerning the Tax  for  the

Use of the Land in the UrbanAreas.

Article 44

The allocated right to the useof the land may not be transferred, leased,

or mortgaged, with the exceptionof cases as specified in Article  45  of

these Regulations.

Article 45

On condition that the followingrequirements are satisfied, the allocated

right to the use of  the  land and  the  ownership  of the  above-ground

buildings and other attachedobjects may, subject to the approval  of  the

land administration departmentsand the housing administration departments

under the people's governmentsat the  municipal and  county  levels,  be

transferred, leased ormortgaged:

(1)  the  land users  are  companies,  enterprises,  or  other   economic

organizations, orindividuals;

(2) a certificate for the use ofstate-owned land has been obtained;

(3) possessing legitimatecertificates of property rights to  the  above-

ground buildings and otherattached objects; and

(4) a contract for assigning theright to the use of  land is  signed  in

accordance with the provisionsin Chapter II of these Regulations and  the

land user makes up for thepayment of the  assignment fee  to  the  local

municipal or county people'sgovernment or uses the profits resulting from

the transfer, lease or mortgageto pay the assignment fee.

The transfer, lease or mortgageof the allocated right to the use of  the

land referred to in thepreceding paragraphs shall be handled respectively

in accordance with theprovisions in Chapters  III, IV  and  V  of  these

Regulations.

Article 46

Any units or individuals thattransfers, lease or mortgage the  allocated

right to the use of  the  land without  authorization  shall  have their

illegal incomes  thus  secured confiscated  by  the  land administration

departments under the people'sgovernments at  the municipal  and  county

levels and shall be fined inaccordance with the seriousness of the case.

Article 47

If the land user who hasacquired the allocated right to the use  of  the

land without compensation stopsthe use thereof as a result of moving  to

another  site,  dissolution,  disbandment,  or  bankruptcy or  for  other

reasons, the municipal or countypeople's government  shall withdraw  the

allocated right to the use ofthe land without compensation and may assign

it in accordance with therelevant provisions of these Regulations.

The municipal or county people'sgovernment may, based  on the  needs  of

urban construction anddevelopment and the requirements of urban planning,

withdraw the allocated right tothe use of the land  without compensation

and may assign it in accordancewith  the  relevant provisions  of  these

Regulations.

When the allocated right to theuse  of  the land  is  withdrawn  without

compensation, the municipal orcounty people's government shall,  in  the

light of the actual state ofaffairs, give due compensation for the above-

ground buildings and otherattached objects thereon.

    Chapter VIII Supplementary Provisions

Article 48

The right to the use of the landmay be inherited if  it is  acquired  by

individuals in accordance withthe provisions of these Regulations.

Article 49

The land user shall pay tax inaccordance with the provisions of the  tax

laws and regulations of theState.

Article 50

Fees collected by assigning theright to the use of the land in accordance

with these Regulations shall beincluded in the fiscal budget and managed

as a special fund, which shallbe used mainly for urban construction  and

land development. The specificmeasures for the use and management of  the

fund shall be separatelyprescribed by the Ministry of Finance.

Article 51

The people's governmentsof  various  provinces, autonomous  regions  and

municipalities directly underthe Central Government shall, in accordance

with the provisions of theseRegulations and  with the  actual  state  of

affairs in their respectivelocalities,  select as  their  pilot  testing

grounds some of the cities ortowns where conditions are relatively ripe.

Article 52

With respect to foreigninvestors  engaging in  developing  and  managing

tracts of land, theadministration of the right to the use  of  the  land

shall be effected in accordancewith the relevant provisions of the State

Council.

Article 53

The State Administrationfor  Land  Uses shall  be responsible  for  the

interpretation of theseRegulations; the measures for the  implementation

thereof shall be formulated bythe people's government of the  provinces,

autonomous  regions  and municipalities  directly   under   the   Central

Government.

Article 54

These Regulations shall go intoeffect as of the date of promulgation.