*9章总则
*9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*6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 THE PEOPLE'S REPUBLIC OFCHINACONCERNINGTHE ASSIGNMENT AND TRANSFER OF THE RIGHT TO THEUSEOFTHESTATE-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.
ThisEnglish document is coming from the"LAWSANDREGULATIONSOF THE
PEOPLE'S REPUBLIC OFCHINAGOVERNINGFOREIGN-RELATEDMATTERS" (1991.7)
whichiscompiledbytheBrueauofLegislative Affairs of the State
Council ofthePeople'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 OFCHINACONCERNING
THE ASSIGNMENT AND TRANSFER OF THE RIGHT TO THEUSEOFTHESTATE-OWNED
LAND IN THE URBAN AREAS
(Promulgated by Decree No. 55 of the State Council of the People's
Republic of China on May19,1990andeffectiveasofthedateof
promulgation)
Chapter I General Provisions
Article 1
These Regulations are formulated in order to reform thesystemofusing
the State-owned land in the urban areas, rationally develop,utilizeand
managetheland,strengthenlandadministrationandpromote urban
construction and economic development.
Article 2
The State, inaccordancewiththeprincipleoftheownershipbeing
separated from the right to the use of theland,implementsthesystem
whereby the right to the use of the State-owned land intheurbanareas
may be assigned and transferred, with theexclusionoftheunderground
resources, the objects buried underground, and the public works. Theterm
"State-owned land in the urban areas" as used in theprecedingparagraph
refers to the land owned by the whole people(hereafterreferredtoas
"the land") within the limitsofcities,countysites,administrative
towns and industrial and mining areas.
Article 3
Any company, enterprise,otherorganizationandindividualwithinor
outside the People's Republic of China may, unless otherwiseprovidedby
law, obtain therighttotheuseofthelandandengageinland
development, utilization and management in accordance with theprovisions
of these Regulations.
Article 4
Users of the land who have obtained the right to the use ofthelandin
accordance with these Regulationsmay,withinthetermoflanduse,
transfer, lease, or mortgage the right to the use of the landoruseit
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, intheiractivitiestodevelop,utilizeand
manage the land, abide by the laws and regulations of thestateandmay
not jeopardize the interests of the society and the public.
Article 6
The land administrative departments under the people's governmentsator
above the county level shall conduct supervision and inspection, according
to law, over the assignment, transfer, lease, mortgage and terminationof
the right to the use of the land.
Article 7
Theregistrationoftheassignment,transfer,lease,mortgage and
termination of the right to the use of the land andtheregistrationof
the above-ground buildings and other attached objects shall be handledby
the land administration department and housing administrationdepartments
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 totheactof
the State as the owner of the land who,withinthetermofacertain
number of years, assigns the right to the use of the land tolandusers,
who shall in turn pay fees for the assignment thereof to the State.
An assignment contract shall be signed for assigning the right to theuse
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 beeffectedina
planned, step-by-step way.
Article 10
The land administration departments under the people's governments atthe
municipal and county levels shall, in conjunction with theadministrative
departmentsforurbanplanningandconstruction and the housing
administration departments,drawupaplanconcerningthesizeand
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 authorityforapprovalas
stipulated by the State Council and shall then be implemented by theland
administration departments.
Article 11
The contract for assigning the right to theuseofthelandshallbe
signed by andbetweenthelandadministrationdepartmentsunderthe
people's governments atthemunicipalandcountylevels(hereinafter
referred to as "the assigning party") and thelandusersinaccordance
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 inthelightofthepurposeslisted
below:
(1) 70 years for residential purposes;
(2) 50 years for industrial purposes;
(3) 50 years for thepurposesofeducation,science,culture,public
health and physical education;
(4) 40 years for commercial, tourist and recreational purposes; and
(5) 50 years for comprehensive utilization or other purposes.
Article 13
The assignment of the right to the use of the land may be carriedoutby
the following means:
(1) by reaching an agreement through consultations;
(2) by invitation to bid; or
(3) by auction.
The specific procedures and steps for assigning the right totheuseof
the land by the means stipulated intheprecedingparagraphsshallbe
formulated by the people's government of the relevant province, automonous
region, or municipality directly under the Central Government.
Article 14
The land user shall, within 60 days of the signing of the contract for the
assignment of the right to the use of the land, pay thetotalamountof
the assignment fee thereof, failing which, the assigning party shallhave
the right to terminate the contract and may claim compensation forbreach
of contract.
Article 15
The assigning party shall, in compliancewiththestipulationsofthe
contract, provide the right to the use of the land thus assigned,failing
which, the land user shall have the right to terminatethecontractand
may claim compensation for breach of contract.
Article 16
After paying the total amount of the fee for the assignment oftheright
to the use of the land, thelandusershall,inaccordancewiththe
relevant provisions, gothroughtheregistrationthereof,obtainthe
certificate for land use and accordingly the right to the use of the land.
Article 17
The land user shall, in conformity with the stipulations ofthecontract
for the assignment of the right to the use of land and the requirements of
city planning, develop, utilize and manage the land.
Should any land user fail to develop and utilize thelandinaccordance
with the period of time specifiedinthecontractandtheconditions
therein,thelandadministration departments under the people's
governments at the municipal and county levels shall make corrections and,
in light of the seriousness of the case, give such penalties as a warning,
a fine or, in an extreme case, withdrawing the right totheuseofthe
land without compensation.
Article 18
If the land user needs to alter the purposes of land use as stipulatedin
the contract for assigning the right to the use of land, heshallobtain
theconsentoftheassigningpartyandtheapprovaloftheland
administration department and the urban planning department and shall,in
accordance with the relevantprovisionsinthisChapter,signanew
contract for assigning the right to the useoftheland,readjustthe
amount of the assignment fee thereof, and undertake registration anew.
Chapter III The Transfer of the Right to the Use of the Land
Article 19
The transfer of the right to the use of the land refers to the land user's
act of re-assigning the right to the use of the land, including thesale,
exchange, and donation thereof. If the land hasnotbeendevelopedand
utilized in accordance with the period of time specified inthecontract
and the conditions therein, the righttotheusethereofmaynotbe
transferred.
Article 20
A transfer contract shall be signed for the transfer of the righttothe
use of the land.
Article 21
With the transfer of the right to the use oftheland,therightsand
obligations specified in the contract for assigning the right totheuse
of the landandintheregistrationdocumentsshallbetransferred
accordingly.
Article 22
The land user who has acquired the right to the use of the landbymeans
of the transfer thereof shall have a term of use which is the remainder of
the term specified in the contract for assigning the right to theuseof
the land minus the number of the years in which the original land user has
used the land.
Article 23
With the transfer of the right to the use of the land,theownershipof
the above-ground buildings and other attached objects shall be transferred
accordingly.
Article 24
The owners orjointownersoftheabove-groundbuildingsandother
attached objects shall have the right to the use of thelandwithinthe
limits of use of the said buildings and objects.
With the transfer of the ownership of the above-ground buildings and other
attached objects by the land users, the righttotheuseoftheland
within the limits of use ofthesaidbuildingsandobjectsshallbe
transferred accordingly, with the exception of the movables.
Article 25
With respect to the transfer of the right to the use of thelandandof
the ownership of the above-ground buildings andotherattachedobjects,
registration for the transfer shall be undertaken in accordancewiththe
relevant provisions.
Divided transfer of the right to the use of the land and of theownership
of the above-ground buildings and other attached objects shall besubject
to the approval of the landadministrationdepartmentandthehousing
administration departments under the people's governments at the municipal
and county levels, and registration forthedividedtransfershallbe
undertaken in accordance with the relevant provisions.
Article 26
When the transfer of the right to the use of the land is priced at a level
obviously lower than the prevailing market price, the people's governments
at the municipal and county levels shall have the priority of the purchase
thereof.
When the market price for the transfer 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 take necessary measures to cope with it.
Article 27
If, after the transfer of the right to theuseoftheland,necessity
arises for altering the purposes of land use as stipulated in the contract
for assigning the right to the use of the land, itshallbehandledin
accordance with the provisions in Article 18 of these Regulations.
Chapter IV The Lease of the Right to the Use of the Land
Article 28
The lease of the right to the use of the land refers totheactofthe
land user as the lessor to lease the right to the use of the land together
with the above-ground buildings and other attached objects tothelessee
for use who shall in turn pay lease rentals to the lessor. If the land has
not been developed and utilized in accordancewiththeperiodoftime
specified in the contract and the conditions therein, the right to the use
thereof may not be leased.
Article 29
A lease contract shall be signed for leasing the right to the useofthe
land by and between the lessor and the lessee.
The lease contract shall not run counter to the lawsandregulationsof
the State or the stipulations of the contract for assigning therightto
the use of the land.
Article 30
After leasing the right to the use of the land, the lesseemustcontinue
to perform the contract for assigning the right to the use of the land.
Article 31
With respect to the lease of the right to the useofthelandtogether
with the above-ground buildings and otherattachedobjects,thelessee
shall undertake registration in accordance with the relevant provisions.
Chapter V The Mortgage of the Right to the Use of the Land
Article 32
The right to the use of the land may be mortgaged.
Article 33
With the mortgage of the right to the use of theland,theabove-ground
buildingsandotherattachedobjectsthereon shall be mortgaged
accordingly.
With the above-ground buildings and other attached objects, therightto
the use of the land within the limits of use ofthesaidbuildingsand
objects shall be mortgaged accordingly.
Article 34
A mortgage contract shall be signed for mortgaging the right to the use of
the land by and between the mortgagor and the mortgagee.
The mortgage contract shall not run counter to the laws and regulations of
the State or the stipulations of the contract for assigning therightto
the use of the land.
Article 35
With respect to the mortgage of the right to the use of the landtogether
with the above-ground buildings and other attachedobjects,registration
for the mortgage shall beundertakeninaccordancewiththerelevant
provisions.
Article 36
If the mortgagor fails to fulfil liabilities within the prescribedperiod
of time or declares dissolution orbankruptcywithinthetermofthe
mortgage contract, the mortgagee shall have the right todisposeofthe
mortgaged property in accordance with thelawsandregulationsofthe
State and the stipulations of the mortgage contract.With respect tothe
right to the use ofthelandandtheownershipoftheabove-ground
buildings and other attached objects acquired as a result of thedisposal
of the mortgaged property, transfer registration shallbeundertakenin
accordance with the relevant provisions.
Article 37
The mortgagee shall have the priority of compensation with respect tothe
receipts resulting from the disposal of the mortgaged property.
Article 38
Ifthemortgageiseliminatedasaresultoftheliquidationof
liabilities or forotherreasons,proceduresshallbeundertakento
nullify the mortgage registration.
Chapter VI The Termination of the Right to the Use of the Land
Article 39
The right to the use ofthelandterminateforsuchreasonsasthe
expiration of the term of use as stipulated in the contract forassigning
the right to the use of the land, the withdrawal of the rightbeforethe
expiration, or the loss of the land.
Article 40
Upon expiration of the term of use, the right to the use of thelandand
the ownership of the above-ground buildingsandotherattachedobjects
thereon shall be acquired by the State without compensation. The land user
shall surrender the certificate for land use and undertakeproceduresto
nullify the registration.
Article 41
Upon expiration of the term of use,thelandusermayapplyforits
renewal. Where such a renewal is necessary, a new contract shall be signed
in accordance with the provisions in Chapter II of theseRegulationsand
the land user shall pay the fee for the assignment of the right to the use
of the land and undertake registration.
Article 42
The State shall not withdraw before the expiration of the term of usethe
right to the use of the land which the land useracquiredinaccordance
with the law. Under special circumstances, the Statemay,basedonthe
requirements of social public interests, withdrawtherightbeforethe
expiration of the term of use in line with the relevantlegalprocedures
and shall, based on the number of years in which the landuserhasused
the land and actual state of affairs with respect to thedevelopmentand
utilization of the land, offer corresponding compensation.
Chapter VII The Allocated Right to the Use of the Land
Article 43
The allocated right to the use of the land refers to the right to theuse
of the land which the land user acquires in accordance withthelaw,by
various means, and without compensation.
The land user referred to in the preceding paragraph shall pay tax for the
use ofthelandinaccordancewiththeprovisionsoftheInterim
Regulations of the People's Republic of China Concerning the Taxforthe
Use of the Land in the Urban Areas.
Article 44
The allocated right to the use of the land may not be transferred, leased,
or mortgaged, with the exception of cases as specified inArticle45of
these Regulations.
Article 45
On condition that the following requirements are satisfied, theallocated
right to the use ofthelandandtheownershipoftheabove-ground
buildings and other attached objects may, subject to the approvalofthe
land administration departments and the housing administration departments
under the people's governments at themunicipalandcountylevels,be
transferred, leased or mortgaged:
(1)thelandusersarecompanies,enterprises,orother economic
organizations, or individuals;
(2) a certificate for the use of state-owned land has been obtained;
(3) possessing legitimate certificates of property rightstotheabove-
ground buildings and other attached objects; and
(4) a contract for assigning the right to the use oflandissignedin
accordance with the provisions in Chapter II of these Regulations andthe
land user makes up for the payment of theassignmentfeetothelocal
municipal or county people's government or uses the profits resulting from
the transfer, lease or mortgage to pay the assignment fee.
The transfer, lease or mortgage of the allocated right to the useofthe
land referred to in the preceding paragraphs shall be handled respectively
in accordance with the provisions in ChaptersIII,IVandVofthese
Regulations.
Article 46
Any units or individuals that transfers, lease or mortgagetheallocated
right to the use ofthelandwithoutauthorizationshallhavetheir
illegal incomesthussecuredconfiscatedbythelandadministration
departments under the people's governments atthemunicipalandcounty
levels and shall be fined in accordance with the seriousness of the case.
Article 47
If the land user who has acquired the allocated right to theuseofthe
land without compensation stops the use thereof as a result ofmovingto
anothersite,dissolution,disbandment,orbankruptcyorforother
reasons, the municipal or county people's governmentshallwithdrawthe
allocated right to the use of the land without compensation and may assign
it in accordance with the relevant provisions of these Regulations.
The municipal or county people's government may, basedontheneedsof
urban construction and development and the requirements of urban planning,
withdraw the allocated right to the use of the landwithoutcompensation
and may assign it in accordance withtherelevantprovisionsofthese
Regulations.
When the allocated right to the useofthelandiswithdrawnwithout
compensation, the municipal or county people's governmentshall,inthe
light of the actual state of affairs, give due compensation for the above-
ground buildings and other attached objects thereon.
Chapter VIII Supplementary Provisions
Article 48
The right to the use of the land may be inherited ifitisacquiredby
individuals in accordance with the provisions of these Regulations.
Article 49
The land user shall pay tax in accordance with the provisions ofthetax
laws and regulations of the State.
Article 50
Fees collected by assigning the right to the use of the land in accordance
with these Regulations shall be included in the fiscal budget andmanaged
as a special fund, which shall be used mainly for urbanconstructionand
land development. The specific measures for the use and management ofthe
fund shall be separately prescribed by the Ministry of Finance.
Article 51
The people's governments ofvariousprovinces,autonomousregionsand
municipalities directly under the Central Government shall, inaccordance
with the provisions of these Regulations andwiththeactualstateof
affairs in their respective localities,selectastheirpilottesting
grounds some of the cities or towns where conditions are relatively ripe.
Article 52
With respect to foreign investorsengagingindevelopingandmanaging
tracts of land, the administration of the right to theuseoftheland
shall be effected in accordance with the relevant provisions of theState
Council.
Article 53
The State Administration forLandUsesshallberesponsibleforthe
interpretation of these Regulations; the measures fortheimplementation
thereof shall be formulated by the people's government oftheprovinces,
autonomousregionsandmunicipalitiesdirectly under the Central
Government.
Article 54
These Regulations shall go into effect as of the date of promulgation.