1990年5月19日，國務(wù)院
第一章 總則
第一條 為了改革城鎮(zhèn)國有土地使用制度，合理開發(fā)、利用、經(jīng)營土地，加強土地管理，促進城市建設(shè)和經(jīng)濟發(fā)展，制定本條例。
第二條 國家按照所有權(quán)與使用權(quán)分離的原則，實行城鎮(zhèn)國有土地使用權(quán)出讓、轉(zhuǎn)讓制度，但地下資源、埋藏物和市政公用設(shè)施除外。
前款所稱城鎮(zhèn)國有土地是指市、縣城、建制鎮(zhèn)、工礦區(qū)范圍內(nèi)屬于全民所有的土地（以下簡稱土地）。
第三條 中華人民共和國境內(nèi)外的公司、企業(yè)、其他組織和個人，除法律另有規(guī)定者外，均可依照本條例的規(guī)定取得土地使用權(quán)，進行土地開發(fā)、利用、經(jīng)營。
第四條 依照本條例的規(guī)定取得土地使用權(quán)的土地使用者，其使用權(quán)在使用年限內(nèi)可以轉(zhuǎn)讓、出租、抵押或者用于其他經(jīng)濟活動。合法權(quán)益受國家法律保護。
第五條 土地使用者開發(fā)、利用、經(jīng)營土地的活動，應(yīng)當遵守國家法律、法規(guī)的規(guī)定，并不得損害社會公共利益。
第六條 縣級以上人民政府土地管理部門依法對土地使用權(quán)的出讓、轉(zhuǎn)讓、出租、抵押、終止進行監(jiān)督檢查。
第七條 土地使用權(quán)出讓、轉(zhuǎn)讓、出租、抵押、終止及有關(guān)的地上建筑物、其他附著物的登記，由政府土地管理部門、房產(chǎn)管理部門依照法律和國務(wù)院的有關(guān)規(guī)定辦理。
登記文件可以公開查閱。
第二章 土地使用權(quán)出讓
第八條 土地使用權(quán)出讓是指國家以土地所有者的身份將土地使用權(quán)在一定年限內(nèi)讓與土地使用者，并由土地使用者向國家支付土地使用權(quán)出讓金的行為。
土地使用權(quán)出讓應(yīng)當簽訂出讓合同。
第九條 土地使用權(quán)的出讓，由市、縣人民政府負責(zé)，有計劃、有步驟地進行。
第十條 土地使用權(quán)出讓的地塊、用途、年限和其他條件，由市、縣人民政府土地管理部門會同城市規(guī)劃和建設(shè)管理部門、房產(chǎn)管理部門共同擬定方案，按照國務(wù)院規(guī)定的批準權(quán)限報經(jīng)批準后，由土地管理部門實施。
第十一條 土地使用權(quán)出讓合同應(yīng)當按照平等、自愿、有償?shù)脑瓌t，由市、縣人民政府土地管理部門（以下簡稱出讓方）與土地使用者簽訂。
第十二條 土地使用權(quán)出讓最高年限按下列用途確定：
（一）居住用地七十年；
（二）工業(yè)用地五十年；
（三）教育、科技、文化、衛(wèi)生、體育用地五十年；
（四）商業(yè)、旅游、娛樂用地四十年；
（五）綜合或者其他用地五十年。
第十三條 土地使用權(quán)出讓可以采取下列方式：
（一）協(xié)議；
（二）招標；
（三）拍賣。
依照前款規(guī)定方式出讓土地使用權(quán)的具體程序和步驟，由省、自治區(qū)、直轄市人民政府規(guī)定。
第十四條 土地使用者應(yīng)當在簽訂土地使用權(quán)出讓合同后六十日內(nèi)，支付全部土地使用權(quán)出讓金。逾期未全部支付的，出讓方有權(quán)解除合同，并可請求違約賠償。
第十五條 出讓方應(yīng)當按照合同規(guī)定，提供出讓的土地使用權(quán)。未按合同規(guī)定提供土地使用權(quán)的，土地使用者有權(quán)解除合同，并可請求違約賠償。
第十六條 土地使用者在支付全部土地使用權(quán)出讓金后，應(yīng)當依照規(guī)定辦理登記，領(lǐng)取土地使用證，取得土地使用權(quán)。
第十七條 土地使用者應(yīng)當按照土地使用權(quán)出讓合同的規(guī)定和城市規(guī)劃的要求，開發(fā)、利用、經(jīng)營土地。
未按合同規(guī)定的期限和條件開發(fā)、利用土地的，市、縣人民政府土地管理部門應(yīng)當予以糾正，并根據(jù)情節(jié)可以給予警告、罰款直至無償收回土地使用權(quán)的處罰。
第十八條 土地使用者需要改變土地使用權(quán)出讓合同規(guī)定的土地用途的，應(yīng)當征得出讓方同意并經(jīng)土地管理部門和城市規(guī)劃部門批準，依照本章的有關(guān)規(guī)定重新簽訂土地使用權(quán)出讓合同，調(diào)整土地使用權(quán)出讓金，并辦理登記。
第三章 土地使用權(quán)轉(zhuǎn)讓
第十九條 土地使用權(quán)轉(zhuǎn)讓是指土地使用者將土地使用權(quán)再轉(zhuǎn)移的行為，包括出售、交換和贈與。
未按土地使用權(quán)出讓合同規(guī)定的期限和條件投資開發(fā)、利用土地的，土地使用權(quán)不得轉(zhuǎn)讓。
第二十條 土地使用權(quán)轉(zhuǎn)讓應(yīng)當簽訂轉(zhuǎn)讓合同。
第二十一條 土地使用權(quán)轉(zhuǎn)讓時，土地使用權(quán)出讓合同和登記文件中所載明的權(quán)利、義務(wù)隨之轉(zhuǎn)移。
第二十二條 土地使用者通過轉(zhuǎn)讓方式取得的土地使用權(quán)，其使用年限為土地使用權(quán)出讓合同規(guī)定的使用年限減去原土地使用者已使用年限后的剩余年限。
第二十三條 土地使用權(quán)轉(zhuǎn)讓時，其地上建筑物、其他附著物所有權(quán)隨之轉(zhuǎn)讓。
第二十四條 地上建筑物、其他附著物的所有人或者共有人，享有該建筑物、附著物使用范圍內(nèi)的土地使用權(quán)。
土地使用者轉(zhuǎn)讓地上建筑物、其他附著物所有權(quán)時，其使用范圍內(nèi)的土地使用權(quán)隨之轉(zhuǎn)讓，但地上建筑物、其他附著物作為動產(chǎn)轉(zhuǎn)讓的除外。
第二十五條 土地使用權(quán)和地上建筑物、其他附著物所有權(quán)轉(zhuǎn)讓，應(yīng)當依照規(guī)定辦理過戶登記。
土地使用權(quán)和地上建筑物、其他附著物所有權(quán)分割轉(zhuǎn)讓的，應(yīng)當經(jīng)市、縣人民政府土地管理部門和房產(chǎn)管理部門批準，并依照規(guī)定辦理過戶登記。
第二十六條 土地使用權(quán)轉(zhuǎn)讓價格明顯低于市場價格的，市、縣人民政府有優(yōu)先購買權(quán)。
土地使用權(quán)轉(zhuǎn)讓的市場價格不合理上漲時，市、縣人民政府可以采取必要的措施。
第二十七條 土地使用權(quán)轉(zhuǎn)讓后，需要改變土地使用權(quán)出讓合同規(guī)定的土地用途的，依照本條例第十八條的規(guī)定辦理。
第四章 土地使用權(quán)出租
第二十八條 土地使用權(quán)出租是指土地使用者作為出租人將土地使用權(quán)隨同地上建筑物、其他附著物租賃給承租人使用，由承租人向出租人支付租金的行為。
未按土地使用權(quán)出讓合同規(guī)定的期限和條件投資開發(fā)、利用土地的，土地使用權(quán)不得出租。
第二十九條 土地使用權(quán)出租，出租人與承租人應(yīng)當簽訂租賃合同。
租賃合同不得違背國家法律、法規(guī)和土地使用權(quán)出讓合同的規(guī)定。
第三十條 土地使用權(quán)出租后，出租人必須繼續(xù)履行土地使用權(quán)出讓合同。
第三十一條 土地使用權(quán)和地上建筑物、其他附著物出租，出租人應(yīng)當依照規(guī)定辦理登記。
第五章 土地使用權(quán)抵押
第三十二條 土地使用權(quán)可以抵押。
第三十三條 土地使用權(quán)抵押時，其地上建筑物、其他附著物隨之抵押。
地上建筑物、其他附著物抵押時，其使用范圍內(nèi)的土地使用權(quán)隨之抵押。
第三十四條 土地使用權(quán)抵押，抵押人與抵押權(quán)人應(yīng)當簽訂抵押合同。
抵押合同不得違背國家法律、法規(guī)和土地使用權(quán)出讓合同的規(guī)定。
第三十五條 土地使用權(quán)和地上建筑物、其他附著物抵押，應(yīng)當按照規(guī)定辦理抵押登記。
第三十六條 抵押人到期未能履行債務(wù)或者在抵押合同期間宣告解散、破產(chǎn)的，抵押權(quán)人有權(quán)依照國家法律、法規(guī)和抵押合同的規(guī)定處分抵押財產(chǎn)。
因處分抵押財產(chǎn)而取得土地使用權(quán)和地上建筑物、其他附著物所有權(quán)的，應(yīng)當依照規(guī)定辦理過戶登記。
第三十七條 處分抵押財產(chǎn)所得，抵押權(quán)人有優(yōu)先受償權(quán)。
第三十八條 抵押權(quán)因債務(wù)清償或者其他原因而消滅的，應(yīng)當依照規(guī)定辦理注銷抵押登記。
第六章 土地使用權(quán)終止
第三十九條 土地使用權(quán)因土地使用權(quán)出讓合同規(guī)定的使用年限屆滿、提前收回及土地滅失等原因而終止。
第四十條 土地使用權(quán)期滿，土地使用權(quán)及其地上建筑物、其他附著物所有權(quán)由國家無償取得。土地使用者應(yīng)當交還土地使用證，并依照規(guī)定辦理注銷登記。
第四十一條 土地使用權(quán)期滿，土地使用者可以申請續(xù)期。需要續(xù)期的，應(yīng)當依照本條例第二章的規(guī)定重新簽訂合同，支付土地使用權(quán)出讓金，并辦理登記。
第四十二條 國家對土地使用者依法取得的土地使用權(quán)不提前收回。在特殊情況下，根據(jù)社會公共利益的需要，國家可以依照法律程序提前收回，并根據(jù)土地使用者已使用的年限和開發(fā)、利用土地的實際情況給予相應(yīng)的補償。
第七章 劃撥土地使用權(quán)
第四十三條 劃撥土地使用權(quán)是指土地使用者通過各種方式依法無償取得的土地使用權(quán)。
前款土地使用者應(yīng)當依照《中華人民共和國城鎮(zhèn)土地使用稅暫行條例》的規(guī)定繳納土地使用稅。
第四十四條 劃撥土地使用權(quán)，除本條例第四十五條規(guī)定的情況外，不得轉(zhuǎn)讓、出租、抵押。
第四十五條 符合下列條件的，經(jīng)市、縣人民政府土地管理部門和房產(chǎn)管理部門批準，其劃撥土地使用權(quán)和地上建筑物，其他附著物所有權(quán)可以轉(zhuǎn)讓、出租、抵押：
（一）土地使用者為公司、企業(yè)、其他經(jīng)濟組織和個人；
（二）領(lǐng)有國有土地使用證；
（三）具有地上建筑物、其他附著物合法的產(chǎn)權(quán)證明；
（四）依照本條例第二章的規(guī)定簽訂土地使用權(quán)出讓合同，向當?shù)厥?、縣人民政府補交土地使用權(quán)出讓金或者以轉(zhuǎn)讓、出租、抵押所獲收益抵交土地使用權(quán)出讓金。
轉(zhuǎn)讓、出租、抵押前款劃撥土地使用權(quán)的，分別依照本條例第三章、第四章和第五章的規(guī)定辦理。
第四十六條 對未經(jīng)批準擅自轉(zhuǎn)讓、出租、抵押劃撥土地使用權(quán)的單位和個人，市、縣人民政府土地管理部門應(yīng)當沒收其非法收入，并根據(jù)情節(jié)處以罰款。
第四十七條 無償取得劃撥土地使用權(quán)的土地使用者，因遷移、解散、撤銷、破產(chǎn)或者其他原因而停止使用土地的，市、縣人民政府應(yīng)當無償收回其劃撥土地使用權(quán)，并可依照本條例的規(guī)定予以出讓。
對劃撥土地使用權(quán)，市、縣人民政府根據(jù)城市建設(shè)發(fā)展需要和城市規(guī)劃的要求，可以無償收回，并可依照本條例的規(guī)定予以出讓。
無償收回劃撥土地使用權(quán)時，對其地上建筑物、其他附著物，市、縣人民政府應(yīng)當根據(jù)實際情況給予適當補償。
第八章 附則
第四十八條 依照本條例的規(guī)定取得土地使用權(quán)的個人，其土地使用權(quán)可以繼承。
第四十九條 土地使用者應(yīng)當依照國家稅收法規(guī)的規(guī)定納稅。
第五十條 依照本條例收取的土地使用權(quán)出讓金列入財政預(yù)算，作為專項基金管理，主要用于城市建設(shè)和土地開發(fā)。具體使用管理辦法，由財政部另行制定。
第五十一條 各省、自治區(qū)、直轄市人民政府應(yīng)當根據(jù)本條例的規(guī)定和當?shù)氐膶嶋H情況選擇部分條件比較成熟的城鎮(zhèn)先行試點。
第五十二條 外商投資從事開發(fā)經(jīng)營成片土地的，其土地使用權(quán)的管理依照國務(wù)院的有關(guān)規(guī)定執(zhí)行。
第五十三條 本條例由國家土地管理局負責(zé)解釋；實施辦法由省、自治區(qū)、直轄市人民政府制定。
第五十四條 本條例自發(fā)布之日起施行。
INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNINGTHE ASSIGNMENT AND TRANSFER OF THE RIGHT TO THE USE OF THE STATE-OWNEDLAND IN THE URBAN AREAS
Important Notice: (注意事項)
英文本源自中華人民共和國務(wù)院法制局編譯, 中國法制出版社出版的《中華人民
共和國涉外法規(guī)匯編》(1991年7月版).
當發(fā)生歧意時, 應(yīng)以法律法規(guī)頒布單位發(fā)布的中文原文為準.
This English document 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 the State
Council of the People'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 (法規(guī)全文)
INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING
THE ASSIGNMENT AND TRANSFER OF THE RIGHT TO THE USE OF THE STATE-OWNED
LAND IN THE URBAN AREAS
(Promulgated by Decree No. 55 of the State Council of the People's
Republic of China on May 19, 1990 and effective as of the date of
promulgation)
Chapter I General Provisions
Article 1
These Regulations are formulated in order to reform the system of using
the State-owned land in the urban areas, rationally develop, utilize and
manage the land, strengthen land administration and promote urban
construction and economic development.
Article 2
The State, in accordance with the principle of the ownership being
separated from the right to the use of the land, implements the system
whereby the right to the use of the State-owned land in the urban areas
may be assigned and transferred, with the exclusion of the underground
resources, the objects buried underground, and the public works. The term
"State-owned land in the urban areas" as used in the preceding paragraph
refers to the land owned by the whole people (hereafter referred to as
"the land") within the limits of cities, county sites, administrative
towns and industrial and mining areas.
Article 3
Any company, enterprise, other organization and individual within or
outside the People's Republic of China may, unless otherwise provided by
law, obtain the right to the use of the land and engage in land
development, utilization and management in accordance with the provisions
of these Regulations.
Article 4
Users of the land who have obtained the right to the use of the land in
accordance with these Regulations may, within the term of land use,
transfer, lease, or mortgage the right 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 the State.
Article 5
Users of the land shall, in their activities to develop, utilize and
manage the land, abide by the laws and regulations of the state and may
not jeopardize the interests of the society and the public.
Article 6
The land administrative departments under the people's governments at or
above the county level shall conduct supervision and inspection, according
to law, over the assignment, transfer, lease, mortgage and termination of
the right to the use of the land.
Article 7
The registration of the assignment, transfer, lease, mortgage and
termination of the right to the use of the land and the registration of
the above-ground buildings and other attached objects shall be handled by
the land administration department and housing administration departments
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 to the act of
the State as the owner of the land who, within the term of a certain
number of years, assigns the right to the use of the land to land users,
who shall in turn pay fees for the assignment thereof to the State.
An assignment contract shall be signed for assigning the right to the use
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 be effected in a
planned, step-by-step way.
Article 10
The land administration departments under the people's governments at the
municipal and county levels shall, in conjunction with the administrative
departments for urban planning and construction and the housing
administration departments, draw up a plan concerning the size and
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 authority for approval as
stipulated by the State Council and shall then be implemented by the land
administration departments.
Article 11
The contract for assigning the right to the use of the land shall be
signed by and between the land administration departments under the
people's governments at the municipal and county levels (hereinafter
referred to as "the assigning party") and the land users in accordance
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 in the light of the purposes listed
below:
(1) 70 years for residential purposes;
(2) 50 years for industrial purposes;
(3) 50 years for the purposes of education, 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 carried out by
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 to the use of
the land by the means stipulated in the preceding paragraphs shall be
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 the total amount of
the assignment fee thereof, failing which, the assigning party shall have
the right to terminate the contract and may claim compensation for breach
of contract.
Article 15
The assigning party shall, in compliance with the stipulations of the
contract, provide the right to the use of the land thus assigned, failing
which, the land user shall have the right to terminate the contract and
may claim compensation for breach of contract.
Article 16
After paying the total amount of the 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 and accordingly the right to the use of the land.
Article 17
The land user shall, in conformity with the stipulations of the contract
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 the land in accordance
with the period of time specified in the contract and the conditions
therein, the land administration 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 to the use of the
land without compensation.
Article 18
If the land user needs to alter the purposes of land use as stipulated in
the contract for assigning the right to the use of land, he shall obtain
the consent of the assigning party and the approval of the land
administration department and the urban planning department and shall, in
accordance with the relevant provisions in this Chapter, sign a new
contract for assigning the right to the use of the land, readjust the
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 the sale,
exchange, and donation thereof. If the land has not been developed and
utilized in accordance with the period of time specified in the contract
and the conditions therein, the right to the use thereof may not be
transferred.
Article 20
A transfer contract shall be signed for the transfer of the right to the
use of the land.
Article 21
With the transfer of the right to the use of the land, the rights and
obligations specified in the contract 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 acquired the right to the use of the land by means
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 the use of
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, the ownership of
the above-ground buildings and other attached objects shall be transferred
accordingly.
Article 24
The owners or joint owners of the above-ground buildings and other
attached objects shall have the right to the use of the land within the
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 right to the use of the land
within the limits of use of the said buildings and objects shall be
transferred accordingly, with the exception of the movables.
Article 25
With respect to the transfer of the right to the use of the land and of
the ownership of the above-ground buildings and other attached objects,
registration for the transfer shall be undertaken in accordance with the
relevant provisions.
Divided transfer of the right to the use of the land and of the ownership
of the above-ground buildings and other attached objects shall be subject
to the approval of the land administration department and the housing
administration departments under the people's governments at the municipal
and county levels, and registration for the divided transfer shall be
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 the use of the land, necessity
arises for altering the purposes of land use as stipulated in the contract
for assigning the right to the use of the land, it shall be handled in
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 to the act of the
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 to the lessee
for use who shall in turn pay lease rentals to the lessor. If the land has
not been developed and utilized in accordance with the period of time
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 use of the
land by and between the lessor and the lessee.
The lease contract shall not run counter to the laws and regulations of
the State or the stipulations of the contract for assigning the right to
the use of the land.
Article 30
After leasing the right to the use of the land, the lessee must continue
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 use of the land together
with the above-ground buildings and other attached objects, the lessee
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 the land, the above-ground
buildings and other attached objects thereon shall be mortgaged
accordingly.
With the above-ground buildings and other attached objects, the right to
the use of the land within the limits of use of the said buildings and
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 the right to
the use of the land.
Article 35
With respect to the mortgage of the right to the use of the land together
with the above-ground buildings and other attached objects, registration
for the mortgage shall be undertaken in accordance with the relevant
provisions.
Article 36
If the mortgagor fails to fulfil liabilities within the prescribed period
of time or declares dissolution or bankruptcy within the term of the
mortgage contract, the mortgagee shall have the right to dispose of the
mortgaged property in accordance with the laws and regulations of the
State and the stipulations of the mortgage contract. With respect to the
right to the use of the land and the ownership of the above-ground
buildings and other attached objects acquired as a result of the disposal
of the mortgaged property, transfer registration shall be undertaken in
accordance with the relevant provisions.
Article 37
The mortgagee shall have the priority of compensation with respect to the
receipts resulting from the disposal 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 mortgage registration.
Chapter VI The Termination of the Right to the Use of the Land
Article 39
The right to the use of the land terminate for such reasons as the
expiration of the term of use as stipulated in the contract for assigning
the right to the use of the land, the withdrawal of the right before the
expiration, or the loss of the land.
Article 40
Upon expiration of the term of use, the right to the use of the land and
the ownership of the above-ground buildings and other attached objects
thereon shall be acquired by the State without compensation. The land user
shall surrender the certificate for land use and undertake procedures to
nullify the registration.
Article 41
Upon expiration of the term of use, the land user may apply for its
renewal. Where such a renewal is necessary, a new contract shall be signed
in accordance with the provisions in Chapter II of these Regulations and
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 use the
right to the use of the land which the land user acquired in accordance
with the law. Under special circumstances, the State may, based on the
requirements of social public interests, withdraw the right before the
expiration of the term of use in line with the relevant legal procedures
and shall, based on the number of years in which the land user has used
the land and actual state of affairs with respect to the development and
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 the use
of the land which the land user acquires in accordance with the law, by
various means, and without compensation.
The land user referred to in the preceding paragraph shall pay tax for the
use of the land in accordance with the provisions of the Interim
Regulations of the People's Republic of China Concerning the Tax for the
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 in Article 45 of
these Regulations.
Article 45
On condition that the following requirements are satisfied, the allocated
right to the use of the land and the ownership of the above-ground
buildings and other attached objects may, subject to the approval of the
land administration departments and the housing administration departments
under the people's governments at the municipal and county levels, be
transferred, leased or mortgaged:
(1) the land users are companies, enterprises, or other economic
organizations, or individuals;
(2) a certificate for the use of state-owned land has been obtained;
(3) possessing legitimate certificates of property rights to the above-
ground buildings and other attached objects; and
(4) a contract for assigning the right to the use of land is signed in
accordance with the provisions in Chapter II of these Regulations and the
land user makes up for the payment of the assignment fee to the local
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 use of the
land referred to in the preceding paragraphs shall be handled respectively
in accordance with the provisions in Chapters III, IV and V of these
Regulations.
Article 46
Any units or individuals that transfers, 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's governments at the municipal and county
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 the use of the
land without compensation stops the use thereof as a result of moving to
another site, dissolution, disbandment, or bankruptcy or for other
reasons, the municipal or county people's government shall withdraw the
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, based on the needs of
urban construction and development and the requirements of urban planning,
withdraw the allocated right to the use of the land without compensation
and may assign it in accordance with the relevant provisions of these
Regulations.
When the allocated right to the use of the land is withdrawn without
compensation, the municipal or county people's government shall, in the
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 if it is acquired by
individuals in accordance with the provisions of these Regulations.
Article 49
The land user shall pay tax in accordance with the provisions of the tax
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 and managed
as a special fund, which shall be used mainly for urban construction and
land development. The specific measures for the use and management of the
fund shall be separately prescribed by the Ministry of Finance.
Article 51
The people's governments of various provinces, autonomous regions and
municipalities directly under the Central Government shall, in accordance
with the provisions of these Regulations and with the actual state of
affairs in their respective localities, select as their pilot testing
grounds some of the cities or towns where conditions are relatively ripe.
Article 52
With respect to foreign investors engaging in developing and managing
tracts of land, the administration of the right to the use of the land
shall be effected in accordance with the relevant provisions of the State
Council.
Article 53
The State Administration for Land Uses shall be responsible for the
interpretation of these Regulations; the measures for the implementation
thereof shall be formulated by the people's government of the provinces,
autonomous regions and municipalities directly under the Central
Government.
Article 54
These Regulations shall go into effect as of the date of promulgation.
