新華(hua)社北京9月23日電(dian) 近日，中共中央辦公廳(ting)、國務院辦公廳(ting)印(yin)發了《關于調整完善土地出讓收入使用(yong)范圍優(you)先(xian)支持鄉村振興的意見(jian)》，并(bing)發出通(tong)知，要求各地區各部門結合實際認真貫徹(che)落(luo)實。
《關于調整完善土地出讓收入使用范圍優先支持鄉村振興的意見》全文如下。
土地出讓收入是地方政府性基金預算收入的重要組成部分。長期以來，土地增值收益取之于農、主要用之于城，有力推動了工業化、城鎮化快速發展，但直接用于農業農村比例偏低，對農業農村發展的支持作用發揮不夠。為深入貫徹習近平總書記關于把土地增值收益更多用于“三農”的重要指示精神，落實黨中央、國務院有關決策部署，拓寬實施鄉村振興戰略資金來源，現就調整完善土地出讓收入使用范圍優先支持鄉村振興提出如下意見。
一(yi)、總體(ti)要(yao)求(qiu)
（一）指(zhi)導(dao)思想(xiang)(xiang)。以習近(jin)平新(xin)時代中(zhong)國特色社會(hui)主(zhu)(zhu)義(yi)思想(xiang)(xiang)為(wei)指(zhi)導(dao)，全(quan)(quan)(quan)(quan)面貫(guan)徹黨的(de)十九大和(he)十九屆二(er)中(zhong)、三(san)中(zhong)、四中(zhong)全(quan)(quan)(quan)(quan)會(hui)精神，緊緊圍繞統籌推進“五位一體”總體布(bu)局和(he)協(xie)調推進“四個全(quan)(quan)(quan)(quan)面”戰(zhan)略(lve)布(bu)局，堅持(chi)和(he)加(jia)強黨對(dui)農(nong)(nong)村(cun)(cun)工作(zuo)(zuo)的(de)全(quan)(quan)(quan)(quan)面領導(dao)，堅持(chi)把(ba)解(jie)決好“三(san)農(nong)(nong)”問題(ti)作(zuo)(zuo)為(wei)全(quan)(quan)(quan)(quan)黨工作(zuo)(zuo)重中(zhong)之重，堅持(chi)農(nong)(nong)業農(nong)(nong)村(cun)(cun)優先(xian)發展，按照“取(qu)之于農(nong)(nong)、主(zhu)(zhu)要用之于農(nong)(nong)”的(de)要求，調整(zheng)土地出讓(rang)收益城鄉(xiang)分配(pei)格局，穩步提(ti)高土地出讓(rang)收入用于農(nong)(nong)業農(nong)(nong)村(cun)(cun)比例，集中(zhong)支持(chi)鄉(xiang)村(cun)(cun)振興(xing)重點任務(wu)，加(jia)快補上“三(san)農(nong)(nong)”發展短板，為(wei)實施鄉(xiang)村(cun)(cun)振興(xing)戰(zhan)略(lve)提(ti)供有(you)力支撐。
（二）工(gong)作原(yuan)則
——堅持(chi)優先保障、務求實效。既要在存(cun)量調整上做文(wen)章，也要在增量分(fen)配上想辦法(fa)，確(que)保土(tu)地出讓收入用于支持(chi)鄉(xiang)村(cun)振興(xing)的(de)力度不(bu)斷增強，為實施鄉(xiang)村(cun)振興(xing)戰略(lve)建立穩定可(ke)靠的(de)資金來源。
——堅(jian)持積(ji)極(ji)穩妥、分步實(shi)施。統(tong)籌考慮各地財政實(shi)力、土地出(chu)讓收入規模(mo)、農業農村發展需求等(deng)情(qing)況，明確(que)全(quan)國總體(ti)目標，各省（自治區、直(zhi)轄市）確(que)定(ding)分年度目標和實(shi)施步驟，合理(li)把握改(gai)革節奏(zou)。
——堅持(chi)統籌使(shi)用、規范管理。統籌整合土地出讓收入用于(yu)農(nong)(nong)業農(nong)(nong)村(cun)的資金，與實施鄉村(cun)振(zhen)興戰略規劃相銜接，聚焦補短板、強(qiang)弱項(xiang)，健全管理制度，堅持(chi)精打細算，加強(qiang)監督(du)檢查，防止支出碎(sui)片化，提高(gao)資金使(shi)用整體效(xiao)益。
（三(san)）總(zong)體目標。從(cong)“十四(si)五”第一年(nian)(nian)開始，各省（自(zi)治區、直(zhi)轄市）分年(nian)(nian)度穩(wen)步提高土地出(chu)讓收入用(yong)于農(nong)業農(nong)村比例(li)；到(dao)(dao)“十四(si)五”期末，以省（自(zi)治區、直(zhi)轄市）為單位核算，土地出(chu)讓收益用(yong)于農(nong)業農(nong)村比例(li)達到(dao)(dao)50%以上。
二、重點(dian)舉措
（一）提(ti)高土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)用于(yu)(yu)農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)比例。以省(sheng)(sheng)（自治(zhi)區、直(zhi)轄(xia)市(shi)）為單位確定計(ji)提(ti)方(fang)(fang)式。各(ge)省(sheng)(sheng)（自治(zhi)區、直(zhi)轄(xia)市(shi)）可(ke)結合本地(di)(di)(di)(di)實(shi)際，從以下兩種方(fang)(fang)式中選擇一種組織(zhi)實(shi)施(shi)：一是按(an)照(zhao)當年土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)益用于(yu)(yu)農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)的(de)(de)資(zi)金占比逐(zhu)步達到(dao)50%以上(shang)(shang)(shang)(shang)計(ji)提(ti)，若計(ji)提(ti)數小于(yu)(yu)土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)8%的(de)(de)，則按(an)不低于(yu)(yu)土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)8%計(ji)提(ti)；二(er)是按(an)照(zhao)當年土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)用于(yu)(yu)農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)的(de)(de)資(zi)金占比逐(zhu)步達到(dao)10%以上(shang)(shang)(shang)(shang)計(ji)提(ti)。嚴禁以已(yi)有明確用途的(de)(de)土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)作為償(chang)債資(zi)金來源(yuan)發(fa)行(xing)地(di)(di)(di)(di)方(fang)(fang)政府專(zhuan)項債券。各(ge)省(sheng)(sheng)（自治(zhi)區、直(zhi)轄(xia)市(shi)）可(ke)對所轄(xia)市(shi)、縣設(she)定差異化計(ji)提(ti)標(biao)準(zhun)，但(dan)全省(sheng)(sheng)（自治(zhi)區、直(zhi)轄(xia)市(shi)）總體上(shang)(shang)(shang)(shang)要(yao)實(shi)現(xian)土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)益用于(yu)(yu)農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)比例逐(zhu)步達到(dao)50%以上(shang)(shang)(shang)(shang)的(de)(de)目(mu)標(biao)要(yao)求(qiu)(qiu)。北京、上(shang)(shang)(shang)(shang)海等土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)高、農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)投入(ru)(ru)需求(qiu)(qiu)小的(de)(de)少數地(di)(di)(di)(di)區，可(ke)根據實(shi)際需要(yao)確定提(ti)高土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)用于(yu)(yu)農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)的(de)(de)具體比例。中央(yang)將根據實(shi)際支出(chu)情況考核(he)各(ge)省(sheng)(sheng)（自治(zhi)區、直(zhi)轄(xia)市(shi)）土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)用于(yu)(yu)農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)比例是否達到(dao)要(yao)求(qiu)(qiu)，具體考核(he)辦法由財政部另行(xing)制定。
（二）做好與(yu)(yu)相關(guan)政(zheng)策(ce)(ce)銜接。從土(tu)(tu)(tu)(tu)地(di)(di)(di)出讓(rang)(rang)(rang)收(shou)(shou)益(yi)中(zhong)計(ji)(ji)提的(de)農(nong)業土(tu)(tu)(tu)(tu)地(di)(di)(di)開發資(zi)金(jin)、農(nong)田水利建設資(zi)金(jin)、教育資(zi)金(jin)等，以(yi)及市(shi)、縣政(zheng)府(fu)(fu)(fu)繳納的(de)新(xin)增建設用(yong)(yong)地(di)(di)(di)土(tu)(tu)(tu)(tu)地(di)(di)(di)有(you)償(chang)使用(yong)(yong)費中(zhong)，實際(ji)用(yong)(yong)于(yu)農(nong)業農(nong)村的(de)部分(fen)，計(ji)(ji)入(ru)土(tu)(tu)(tu)(tu)地(di)(di)(di)出讓(rang)(rang)(rang)收(shou)(shou)入(ru)用(yong)(yong)于(yu)農(nong)業農(nong)村的(de)支出。允許(xu)省級政(zheng)府(fu)(fu)(fu)按照現行政(zheng)策(ce)(ce)繼(ji)續(xu)統籌土(tu)(tu)(tu)(tu)地(di)(di)(di)出讓(rang)(rang)(rang)收(shou)(shou)入(ru)用(yong)(yong)于(yu)支持“十三(san)五(wu)”易(yi)地(di)(di)(di)扶貧(pin)搬遷融資(zi)資(zi)金(jin)償(chang)還(huan)。允許(xu)將已(yi)收(shou)(shou)儲土(tu)(tu)(tu)(tu)地(di)(di)(di)的(de)出讓(rang)(rang)(rang)收(shou)(shou)入(ru)，繼(ji)續(xu)通過計(ji)(ji)提國(guo)有(you)土(tu)(tu)(tu)(tu)地(di)(di)(di)收(shou)(shou)益(yi)基金(jin)用(yong)(yong)于(yu)償(chang)還(huan)因收(shou)(shou)儲土(tu)(tu)(tu)(tu)地(di)(di)(di)形成(cheng)(cheng)的(de)地(di)(di)(di)方政(zheng)府(fu)(fu)(fu)債務，并(bing)作為土(tu)(tu)(tu)(tu)地(di)(di)(di)出讓(rang)(rang)(rang)成(cheng)(cheng)本性(xing)支出計(ji)(ji)算核定(ding)。各地(di)(di)(di)應當依據土(tu)(tu)(tu)(tu)地(di)(di)(di)管理法(fa)等有(you)關(guan)法(fa)律法(fa)規及政(zheng)策(ce)(ce)規定(ding)，合理把握(wo)土(tu)(tu)(tu)(tu)地(di)(di)(di)征收(shou)(shou)、收(shou)(shou)儲、供應節奏(zou)，保持土(tu)(tu)(tu)(tu)地(di)(di)(di)出讓(rang)(rang)(rang)收(shou)(shou)入(ru)和收(shou)(shou)益(yi)總體穩定(ding)，統籌處理好提高(gao)土(tu)(tu)(tu)(tu)地(di)(di)(di)出讓(rang)(rang)(rang)收(shou)(shou)入(ru)用(yong)(yong)于(yu)農(nong)業農(nong)村比例與(yu)(yu)防(fang)范(fan)化解(jie)地(di)(di)(di)方政(zheng)府(fu)(fu)(fu)債務風險的(de)關(guan)系。
（三）建立市(shi)縣(xian)留用(yong)(yong)為(wei)主、中(zhong)央(yang)(yang)和省(sheng)級(ji)(ji)適當統籌的(de)資金調劑機(ji)制。土(tu)地出(chu)讓收(shou)入用(yong)(yong)于(yu)(yu)農業農村(cun)的(de)資金主要由市(shi)、縣(xian)政府安(an)排使用(yong)(yong)，重點向(xiang)縣(xian)級(ji)(ji)傾斜，賦予縣(xian)級(ji)(ji)政府合(he)理使用(yong)(yong)資金自(zi)主權。省(sheng)級(ji)(ji)政府可從(cong)土(tu)地出(chu)讓收(shou)入用(yong)(yong)于(yu)(yu)農業農村(cun)的(de)資金中(zhong)統籌一(yi)定(ding)比(bi)例資金，在所(suo)轄各地區(qu)(qu)間進行調劑，重點支持糧(liang)食(shi)主產(chan)和財力薄弱(ruo)縣(xian)（市(shi)、區(qu)(qu)、旗(qi)）鄉(xiang)村(cun)振興(xing)。省(sheng)級(ji)(ji)統籌辦法和具體比(bi)例由各省(sheng)（自(zi)治區(qu)(qu)、直轄市(shi)）自(zi)主確定(ding)。中(zhong)央(yang)(yang)財政繼續(xu)按(an)現行規定(ding)統籌農田(tian)水(shui)利建設(she)資金的(de)20%、新增建設(she)用(yong)(yong)地土(tu)地有(you)償使用(yong)(yong)費的(de)30%，向(xiang)糧(liang)食(shi)主產(chan)區(qu)(qu)、中(zhong)西部(bu)地區(qu)(qu)傾斜。
（四）加(jia)強土地(di)(di)出(chu)(chu)讓收入(ru)用于農業(ye)(ye)農村(cun)(cun)資金(jin)(jin)的(de)(de)統(tong)(tong)籌使(shi)(shi)用。允許(xu)各地(di)(di)根據(ju)鄉(xiang)村(cun)(cun)振興(xing)實際需要，打(da)破分(fen)項計提、分(fen)散使(shi)(shi)用的(de)(de)管理方式(shi)，整合使(shi)(shi)用土地(di)(di)出(chu)(chu)讓收入(ru)中用于農業(ye)(ye)農村(cun)(cun)的(de)(de)資金(jin)(jin)，重點用于高標準農田(tian)(tian)建(jian)設、農田(tian)(tian)水利建(jian)設、現代種業(ye)(ye)提升、農村(cun)(cun)供(gong)水保(bao)障、農村(cun)(cun)人居環境整治(zhi)、農村(cun)(cun)土地(di)(di)綜合整治(zhi)、耕地(di)(di)及永久基本農田(tian)(tian)保(bao)護(hu)、村(cun)(cun)莊公共設施建(jian)設和(he)(he)管護(hu)、農村(cun)(cun)教育、農村(cun)(cun)文(wen)化(hua)和(he)(he)精神文(wen)明建(jian)設支(zhi)出(chu)(chu)，以及與(yu)農業(ye)(ye)農村(cun)(cun)直接(jie)相關的(de)(de)山水林田(tian)(tian)湖草生(sheng)態保(bao)護(hu)修復、以工(gong)代賑(zhen)工(gong)程建(jian)設等。加(jia)強土地(di)(di)出(chu)(chu)讓收入(ru)用于農業(ye)(ye)農村(cun)(cun)資金(jin)(jin)與(yu)一般公共預算(suan)支(zhi)農投入(ru)之間的(de)(de)統(tong)(tong)籌銜接(jie)，持續加(jia)大各級財(cai)政通過原有(you)渠道用于農業(ye)(ye)農村(cun)(cun)的(de)(de)支(zhi)出(chu)(chu)力(li)度，避免對一般公共預算(suan)支(zhi)農投入(ru)產生(sheng)擠(ji)出(chu)(chu)效應，確(que)保(bao)對農業(ye)(ye)農村(cun)(cun)投入(ru)切實增(zeng)加(jia)。
（五）加(jia)強對土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)入(ru)(ru)(ru)用(yong)于農業(ye)(ye)農村資金(jin)的核算。根據(ju)改革目標要求，進一(yi)步完善(shan)土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)入(ru)(ru)(ru)和支出(chu)(chu)(chu)核算辦法，加(jia)強對土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)入(ru)(ru)(ru)用(yong)于農業(ye)(ye)農村支出(chu)(chu)(chu)的監督管理。規范土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)入(ru)(ru)(ru)管理，嚴(yan)禁變相減免(mian)土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)入(ru)(ru)(ru)，確保土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)入(ru)(ru)(ru)及時足額繳入(ru)(ru)(ru)國庫(ku)。嚴(yan)格核定(ding)土地(di)出(chu)(chu)(chu)讓(rang)成(cheng)本(ben)性支出(chu)(chu)(chu)，不得將與土地(di)前(qian)期(qi)開發無(wu)關的基礎(chu)設施(shi)和公益(yi)性項目建(jian)設成(cheng)本(ben)納入(ru)(ru)(ru)成(cheng)本(ben)核算范圍(wei)，虛增土地(di)出(chu)(chu)(chu)讓(rang)成(cheng)本(ben)，縮減土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)益(yi)。
三(san)、保障(zhang)措施
（一）加強(qiang)組織(zhi)領(ling)導。各(ge)(ge)地(di)區各(ge)(ge)有關(guan)部門要(yao)提高政治站位，從補齊(qi)全面建成(cheng)小康社會短(duan)板、促進鄉村全面振興、推動城鄉融合(he)發展高度，深刻認識調(diao)整完善土地(di)出讓(rang)收入(ru)使用范圍優先(xian)支持鄉村振興的重要(yao)性和緊迫性，切實將(jiang)其擺上重要(yao)議事日(ri)程，明(ming)確工作責(ze)任，確保各(ge)(ge)項(xiang)舉措落地(di)見效。地(di)方黨委和政府要(yao)加強(qiang)領(ling)導，各(ge)(ge)省(sheng)（自治區、直轄市(shi)）在2020年年底前制定(ding)具體措施(shi)并(bing)報中央農(nong)辦(ban)，由中央農(nong)辦(ban)會同有關(guan)部門審核備案。
（二）強(qiang)化考核監(jian)督(du)。把調整完善土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)收(shou)入使(shi)用范圍、提高用于農(nong)業農(nong)村比例情況納入實(shi)施鄉(xiang)村振興戰略實(shi)績考核，作為中央一號文件貫(guan)徹落(luo)實(shi)情況督(du)查的(de)重要內容。加強(qiang)對(dui)土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)相關(guan)政策落(luo)實(shi)及(ji)土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)收(shou)支管(guan)理的(de)審計(ji)監(jian)督(du)，適時開展土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)收(shou)入專(zhuan)項審計(ji)。建立全國統一的(de)土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)收(shou)支信息平臺，實(shi)現收(shou)支實(shi)時監(jian)控。嚴肅查處擅自減免(mian)、截(jie)留、擠占、挪用應(ying)繳國庫(ku)土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)收(shou)入以及(ji)虛增土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)成本、違規使(shi)用農(nong)業農(nong)村投入資金等行為，并依(yi)法(fa)依(yi)規追究(jiu)有關(guan)責任人的(de)責任。
各省(sheng)（自治區、直轄市）黨委和(he)政府每年向黨中央、國務(wu)院報(bao)告(gao)實施(shi)鄉村(cun)振興戰(zhan)略進(jin)展(zhan)情(qing)況時，要專(zhuan)題報(bao)告(gao)調整完善土地出讓收入(ru)使用范圍、提高用于農業(ye)農村(cun)投入(ru)比例(li)優先支(zhi)持(chi)鄉村(cun)振興的(de)情(qing)況。
《關于調整完善土地出讓收入使用范圍優先支持鄉村振興的意見》全文如下。
土地出讓收入是地方政府性基金預算收入的重要組成部分。長期以來，土地增值收益取之于農、主要用之于城，有力推動了工業化、城鎮化快速發展，但直接用于農業農村比例偏低，對農業農村發展的支持作用發揮不夠。為深入貫徹習近平總書記關于把土地增值收益更多用于“三農”的重要指示精神，落實黨中央、國務院有關決策部署，拓寬實施鄉村振興戰略資金來源，現就調整完善土地出讓收入使用范圍優先支持鄉村振興提出如下意見。
一(yi)、總體(ti)要(yao)求(qiu)
（一）指(zhi)導(dao)思想(xiang)(xiang)。以習近(jin)平新(xin)時代中(zhong)國特色社會(hui)主(zhu)(zhu)義(yi)思想(xiang)(xiang)為(wei)指(zhi)導(dao)，全(quan)(quan)(quan)(quan)面貫(guan)徹黨的(de)十九大和(he)十九屆二(er)中(zhong)、三(san)中(zhong)、四中(zhong)全(quan)(quan)(quan)(quan)會(hui)精神，緊緊圍繞統籌推進“五位一體”總體布(bu)局和(he)協(xie)調推進“四個全(quan)(quan)(quan)(quan)面”戰(zhan)略(lve)布(bu)局，堅持(chi)和(he)加(jia)強黨對(dui)農(nong)(nong)村(cun)(cun)工作(zuo)(zuo)的(de)全(quan)(quan)(quan)(quan)面領導(dao)，堅持(chi)把(ba)解(jie)決好“三(san)農(nong)(nong)”問題(ti)作(zuo)(zuo)為(wei)全(quan)(quan)(quan)(quan)黨工作(zuo)(zuo)重中(zhong)之重，堅持(chi)農(nong)(nong)業農(nong)(nong)村(cun)(cun)優先(xian)發展，按照“取(qu)之于農(nong)(nong)、主(zhu)(zhu)要用之于農(nong)(nong)”的(de)要求，調整(zheng)土地出讓(rang)收益城鄉(xiang)分配(pei)格局，穩步提(ti)高土地出讓(rang)收入用于農(nong)(nong)業農(nong)(nong)村(cun)(cun)比例，集中(zhong)支持(chi)鄉(xiang)村(cun)(cun)振興(xing)重點任務(wu)，加(jia)快補上“三(san)農(nong)(nong)”發展短板，為(wei)實施鄉(xiang)村(cun)(cun)振興(xing)戰(zhan)略(lve)提(ti)供有(you)力支撐。
（二）工(gong)作原(yuan)則
——堅持(chi)優先保障、務求實效。既要在存(cun)量調整上做文(wen)章，也要在增量分(fen)配上想辦法(fa)，確(que)保土(tu)地出讓收入用于支持(chi)鄉(xiang)村(cun)振興(xing)的(de)力度不(bu)斷增強，為實施鄉(xiang)村(cun)振興(xing)戰略(lve)建立穩定可(ke)靠的(de)資金來源。
——堅(jian)持積(ji)極(ji)穩妥、分步實(shi)施。統(tong)籌考慮各地財政實(shi)力、土地出(chu)讓收入規模(mo)、農業農村發展需求等(deng)情(qing)況，明確(que)全(quan)國總體(ti)目標，各省（自治區、直(zhi)轄市）確(que)定(ding)分年度目標和實(shi)施步驟，合理(li)把握改(gai)革節奏(zou)。
——堅持(chi)統籌使(shi)用、規范管理。統籌整合土地出讓收入用于(yu)農(nong)(nong)業農(nong)(nong)村(cun)的資金，與實施鄉村(cun)振(zhen)興戰略規劃相銜接，聚焦補短板、強(qiang)弱項(xiang)，健全管理制度，堅持(chi)精打細算，加強(qiang)監督(du)檢查，防止支出碎(sui)片化，提高(gao)資金使(shi)用整體效(xiao)益。
（三(san)）總(zong)體目標。從(cong)“十四(si)五”第一年(nian)(nian)開始，各省（自(zi)治區、直(zhi)轄市）分年(nian)(nian)度穩(wen)步提高土地出(chu)讓收入用(yong)于農(nong)業農(nong)村比例(li)；到(dao)(dao)“十四(si)五”期末，以省（自(zi)治區、直(zhi)轄市）為單位核算，土地出(chu)讓收益用(yong)于農(nong)業農(nong)村比例(li)達到(dao)(dao)50%以上。
二、重點(dian)舉措
（一）提(ti)高土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)用于(yu)(yu)農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)比例。以省(sheng)(sheng)（自治(zhi)區、直(zhi)轄(xia)市(shi)）為單位確定計(ji)提(ti)方(fang)(fang)式。各(ge)省(sheng)(sheng)（自治(zhi)區、直(zhi)轄(xia)市(shi)）可(ke)結合本地(di)(di)(di)(di)實(shi)際，從以下兩種方(fang)(fang)式中選擇一種組織(zhi)實(shi)施(shi)：一是按(an)照(zhao)當年土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)益用于(yu)(yu)農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)的(de)(de)資(zi)金占比逐(zhu)步達到(dao)50%以上(shang)(shang)(shang)(shang)計(ji)提(ti)，若計(ji)提(ti)數小于(yu)(yu)土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)8%的(de)(de)，則按(an)不低于(yu)(yu)土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)8%計(ji)提(ti)；二(er)是按(an)照(zhao)當年土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)用于(yu)(yu)農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)的(de)(de)資(zi)金占比逐(zhu)步達到(dao)10%以上(shang)(shang)(shang)(shang)計(ji)提(ti)。嚴禁以已(yi)有明確用途的(de)(de)土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)作為償(chang)債資(zi)金來源(yuan)發(fa)行(xing)地(di)(di)(di)(di)方(fang)(fang)政府專(zhuan)項債券。各(ge)省(sheng)(sheng)（自治(zhi)區、直(zhi)轄(xia)市(shi)）可(ke)對所轄(xia)市(shi)、縣設(she)定差異化計(ji)提(ti)標(biao)準(zhun)，但(dan)全省(sheng)(sheng)（自治(zhi)區、直(zhi)轄(xia)市(shi)）總體上(shang)(shang)(shang)(shang)要(yao)實(shi)現(xian)土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)益用于(yu)(yu)農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)比例逐(zhu)步達到(dao)50%以上(shang)(shang)(shang)(shang)的(de)(de)目(mu)標(biao)要(yao)求(qiu)(qiu)。北京、上(shang)(shang)(shang)(shang)海等土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)高、農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)投入(ru)(ru)需求(qiu)(qiu)小的(de)(de)少數地(di)(di)(di)(di)區，可(ke)根據實(shi)際需要(yao)確定提(ti)高土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)用于(yu)(yu)農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)的(de)(de)具體比例。中央(yang)將根據實(shi)際支出(chu)情況考核(he)各(ge)省(sheng)(sheng)（自治(zhi)區、直(zhi)轄(xia)市(shi)）土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)收(shou)(shou)入(ru)(ru)用于(yu)(yu)農(nong)(nong)(nong)業(ye)農(nong)(nong)(nong)村(cun)比例是否達到(dao)要(yao)求(qiu)(qiu)，具體考核(he)辦法由財政部另行(xing)制定。
（二）做好與(yu)(yu)相關(guan)政(zheng)策(ce)(ce)銜接。從土(tu)(tu)(tu)(tu)地(di)(di)(di)出讓(rang)(rang)(rang)收(shou)(shou)益(yi)中(zhong)計(ji)(ji)提的(de)農(nong)業土(tu)(tu)(tu)(tu)地(di)(di)(di)開發資(zi)金(jin)、農(nong)田水利建設資(zi)金(jin)、教育資(zi)金(jin)等，以(yi)及市(shi)、縣政(zheng)府(fu)(fu)(fu)繳納的(de)新(xin)增建設用(yong)(yong)地(di)(di)(di)土(tu)(tu)(tu)(tu)地(di)(di)(di)有(you)償(chang)使用(yong)(yong)費中(zhong)，實際(ji)用(yong)(yong)于(yu)農(nong)業農(nong)村的(de)部分(fen)，計(ji)(ji)入(ru)土(tu)(tu)(tu)(tu)地(di)(di)(di)出讓(rang)(rang)(rang)收(shou)(shou)入(ru)用(yong)(yong)于(yu)農(nong)業農(nong)村的(de)支出。允許(xu)省級政(zheng)府(fu)(fu)(fu)按照現行政(zheng)策(ce)(ce)繼(ji)續(xu)統籌土(tu)(tu)(tu)(tu)地(di)(di)(di)出讓(rang)(rang)(rang)收(shou)(shou)入(ru)用(yong)(yong)于(yu)支持“十三(san)五(wu)”易(yi)地(di)(di)(di)扶貧(pin)搬遷融資(zi)資(zi)金(jin)償(chang)還(huan)。允許(xu)將已(yi)收(shou)(shou)儲土(tu)(tu)(tu)(tu)地(di)(di)(di)的(de)出讓(rang)(rang)(rang)收(shou)(shou)入(ru)，繼(ji)續(xu)通過計(ji)(ji)提國(guo)有(you)土(tu)(tu)(tu)(tu)地(di)(di)(di)收(shou)(shou)益(yi)基金(jin)用(yong)(yong)于(yu)償(chang)還(huan)因收(shou)(shou)儲土(tu)(tu)(tu)(tu)地(di)(di)(di)形成(cheng)(cheng)的(de)地(di)(di)(di)方政(zheng)府(fu)(fu)(fu)債務，并(bing)作為土(tu)(tu)(tu)(tu)地(di)(di)(di)出讓(rang)(rang)(rang)成(cheng)(cheng)本性(xing)支出計(ji)(ji)算核定(ding)。各地(di)(di)(di)應當依據土(tu)(tu)(tu)(tu)地(di)(di)(di)管理法(fa)等有(you)關(guan)法(fa)律法(fa)規及政(zheng)策(ce)(ce)規定(ding)，合理把握(wo)土(tu)(tu)(tu)(tu)地(di)(di)(di)征收(shou)(shou)、收(shou)(shou)儲、供應節奏(zou)，保持土(tu)(tu)(tu)(tu)地(di)(di)(di)出讓(rang)(rang)(rang)收(shou)(shou)入(ru)和收(shou)(shou)益(yi)總體穩定(ding)，統籌處理好提高(gao)土(tu)(tu)(tu)(tu)地(di)(di)(di)出讓(rang)(rang)(rang)收(shou)(shou)入(ru)用(yong)(yong)于(yu)農(nong)業農(nong)村比例與(yu)(yu)防(fang)范(fan)化解(jie)地(di)(di)(di)方政(zheng)府(fu)(fu)(fu)債務風險的(de)關(guan)系。
（三）建立市(shi)縣(xian)留用(yong)(yong)為(wei)主、中(zhong)央(yang)(yang)和省(sheng)級(ji)(ji)適當統籌的(de)資金調劑機(ji)制。土(tu)地出(chu)讓收(shou)入用(yong)(yong)于(yu)(yu)農業農村(cun)的(de)資金主要由市(shi)、縣(xian)政府安(an)排使用(yong)(yong)，重點向(xiang)縣(xian)級(ji)(ji)傾斜，賦予縣(xian)級(ji)(ji)政府合(he)理使用(yong)(yong)資金自(zi)主權。省(sheng)級(ji)(ji)政府可從(cong)土(tu)地出(chu)讓收(shou)入用(yong)(yong)于(yu)(yu)農業農村(cun)的(de)資金中(zhong)統籌一(yi)定(ding)比(bi)例資金，在所(suo)轄各地區(qu)(qu)間進行調劑，重點支持糧(liang)食(shi)主產(chan)和財力薄弱(ruo)縣(xian)（市(shi)、區(qu)(qu)、旗(qi)）鄉(xiang)村(cun)振興(xing)。省(sheng)級(ji)(ji)統籌辦法和具體比(bi)例由各省(sheng)（自(zi)治區(qu)(qu)、直轄市(shi)）自(zi)主確定(ding)。中(zhong)央(yang)(yang)財政繼續(xu)按(an)現行規定(ding)統籌農田(tian)水(shui)利建設(she)資金的(de)20%、新增建設(she)用(yong)(yong)地土(tu)地有(you)償使用(yong)(yong)費的(de)30%，向(xiang)糧(liang)食(shi)主產(chan)區(qu)(qu)、中(zhong)西部(bu)地區(qu)(qu)傾斜。
（四）加(jia)強土地(di)(di)出(chu)(chu)讓收入(ru)用于農業(ye)(ye)農村(cun)(cun)資金(jin)(jin)的(de)(de)統(tong)(tong)籌使(shi)(shi)用。允許(xu)各地(di)(di)根據(ju)鄉(xiang)村(cun)(cun)振興(xing)實際需要，打(da)破分(fen)項計提、分(fen)散使(shi)(shi)用的(de)(de)管理方式(shi)，整合使(shi)(shi)用土地(di)(di)出(chu)(chu)讓收入(ru)中用于農業(ye)(ye)農村(cun)(cun)的(de)(de)資金(jin)(jin)，重點用于高標準農田(tian)(tian)建(jian)設、農田(tian)(tian)水利建(jian)設、現代種業(ye)(ye)提升、農村(cun)(cun)供(gong)水保(bao)障、農村(cun)(cun)人居環境整治(zhi)、農村(cun)(cun)土地(di)(di)綜合整治(zhi)、耕地(di)(di)及永久基本農田(tian)(tian)保(bao)護(hu)、村(cun)(cun)莊公共設施建(jian)設和(he)(he)管護(hu)、農村(cun)(cun)教育、農村(cun)(cun)文(wen)化(hua)和(he)(he)精神文(wen)明建(jian)設支(zhi)出(chu)(chu)，以及與(yu)農業(ye)(ye)農村(cun)(cun)直接(jie)相關的(de)(de)山水林田(tian)(tian)湖草生(sheng)態保(bao)護(hu)修復、以工(gong)代賑(zhen)工(gong)程建(jian)設等。加(jia)強土地(di)(di)出(chu)(chu)讓收入(ru)用于農業(ye)(ye)農村(cun)(cun)資金(jin)(jin)與(yu)一般公共預算(suan)支(zhi)農投入(ru)之間的(de)(de)統(tong)(tong)籌銜接(jie)，持續加(jia)大各級財(cai)政通過原有(you)渠道用于農業(ye)(ye)農村(cun)(cun)的(de)(de)支(zhi)出(chu)(chu)力(li)度，避免對一般公共預算(suan)支(zhi)農投入(ru)產生(sheng)擠(ji)出(chu)(chu)效應，確(que)保(bao)對農業(ye)(ye)農村(cun)(cun)投入(ru)切實增(zeng)加(jia)。
（五）加(jia)強對土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)入(ru)(ru)(ru)用(yong)于農業(ye)(ye)農村資金(jin)的核算。根據(ju)改革目標要求，進一(yi)步完善(shan)土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)入(ru)(ru)(ru)和支出(chu)(chu)(chu)核算辦法，加(jia)強對土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)入(ru)(ru)(ru)用(yong)于農業(ye)(ye)農村支出(chu)(chu)(chu)的監督管理。規范土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)入(ru)(ru)(ru)管理，嚴(yan)禁變相減免(mian)土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)入(ru)(ru)(ru)，確保土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)入(ru)(ru)(ru)及時足額繳入(ru)(ru)(ru)國庫(ku)。嚴(yan)格核定(ding)土地(di)出(chu)(chu)(chu)讓(rang)成(cheng)本(ben)性支出(chu)(chu)(chu)，不得將與土地(di)前(qian)期(qi)開發無(wu)關的基礎(chu)設施(shi)和公益(yi)性項目建(jian)設成(cheng)本(ben)納入(ru)(ru)(ru)成(cheng)本(ben)核算范圍(wei)，虛增土地(di)出(chu)(chu)(chu)讓(rang)成(cheng)本(ben)，縮減土地(di)出(chu)(chu)(chu)讓(rang)收(shou)(shou)(shou)益(yi)。
三(san)、保障(zhang)措施
（一）加強(qiang)組織(zhi)領(ling)導。各(ge)(ge)地(di)區各(ge)(ge)有關(guan)部門要(yao)提高政治站位，從補齊(qi)全面建成(cheng)小康社會短(duan)板、促進鄉村全面振興、推動城鄉融合(he)發展高度，深刻認識調(diao)整完善土地(di)出讓(rang)收入(ru)使用范圍優先(xian)支持鄉村振興的重要(yao)性和緊迫性，切實將(jiang)其擺上重要(yao)議事日(ri)程，明(ming)確工作責(ze)任，確保各(ge)(ge)項(xiang)舉措落地(di)見效。地(di)方黨委和政府要(yao)加強(qiang)領(ling)導，各(ge)(ge)省(sheng)（自治區、直轄市(shi)）在2020年年底前制定(ding)具體措施(shi)并(bing)報中央農(nong)辦(ban)，由中央農(nong)辦(ban)會同有關(guan)部門審核備案。
（二）強(qiang)化考核監(jian)督(du)。把調整完善土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)收(shou)入使(shi)用范圍、提高用于農(nong)業農(nong)村比例情況納入實(shi)施鄉(xiang)村振興戰略實(shi)績考核，作為中央一號文件貫(guan)徹落(luo)實(shi)情況督(du)查的(de)重要內容。加強(qiang)對(dui)土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)相關(guan)政策落(luo)實(shi)及(ji)土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)收(shou)支管(guan)理的(de)審計(ji)監(jian)督(du)，適時開展土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)收(shou)入專(zhuan)項審計(ji)。建立全國統一的(de)土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)收(shou)支信息平臺，實(shi)現收(shou)支實(shi)時監(jian)控。嚴肅查處擅自減免(mian)、截(jie)留、擠占、挪用應(ying)繳國庫(ku)土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)收(shou)入以及(ji)虛增土地(di)(di)(di)出(chu)(chu)(chu)讓(rang)成本、違規使(shi)用農(nong)業農(nong)村投入資金等行為，并依(yi)法(fa)依(yi)規追究(jiu)有關(guan)責任人的(de)責任。
各省(sheng)（自治區、直轄市）黨委和(he)政府每年向黨中央、國務(wu)院報(bao)告(gao)實施(shi)鄉村(cun)振興戰(zhan)略進(jin)展(zhan)情(qing)況時，要專(zhuan)題報(bao)告(gao)調整完善土地出讓收入(ru)使用范圍、提高用于農業(ye)農村(cun)投入(ru)比例(li)優先支(zhi)持(chi)鄉村(cun)振興的(de)情(qing)況。