各省、自治区、直辖市、计划单列市人民政府：

provinces、Autonomous region、Municipalities directly under the、The people's government in the state plan：

　　为落实2011年中央水利工作会议精神，积极化解土地出让收益与农田水利建设投资需求不匹配的区域性矛盾，经国务院同意，现就中央财政统筹部分从土地出让收益中计提农田水利建设资金有关问题通知如下：

For the implementation of the central water conservancy in 2011 the conference spirit，Actively resolve the land transfer income and irrigation and water conservancy construction investment needs do not match the regional conflict，Upon the consent of the state council，The central finance is partly as a whole from the land transfer income provision of farmland water conservancy construction fund inform related problems are as follows：

　　一、从2012年1月1日起，中央财政按照20%比例，统筹各省、自治区、直辖市、计划单列市从土地出让收益中计提的农田水利建设资金。为确保市县农田水利建设资金来源，中央和省（自治区）统筹比例合计不超过50%，比例超过50%的地区，应相应下调省级统筹比例。直辖市统筹比例不作限定。

a、From January 1, 2012，The central government according to 20% proportion，As a whole provinces、Autonomous region、Municipalities directly under the、The state plan from the land transfer income in the provision of farmland water conservancy construction fund。To ensure that city and county irrigation and water conservancy construction fund source，The central and provincial（Autonomous region）As a whole of no more than 50% of total ratio，More than 50% of the region，Should the corresponding proportion cut provincial plan as a whole。Plan as a whole limits does not make the proportion of municipality directly under the central government。

　　二、为客观反映中央、省、市县农田水利建设资金收支状况，从2012年起，《政府收支分类科目》“103014805 农田水利建设资金”的科目说明增加“中央和地方共用收入科目”的内容。市县财政部门应当根据本通知规定，在预提农田水利建设资金后,直接按规定比例，将中央统筹从土地出让收益中计提的农田水利建设资金（以下简称中央农田水利建设资金）划转中央国库。

two、For the central objective reflection、province、City and county irrigation and water conservancy construction fund payments，Since 2012，《The classification of government revenue and expenditures subject》“103014805 irrigation and water conservancy construction fund”That increase the subjects“The central and local income share subjects”content。City and county finance department shall, according to the provisions of this circular，In the provision of farmland water conservancy construction fund,Direct press formulary scale，Will the central to plan as a whole from the land transfer income in the provision of farmland water conservancy construction fund（Hereinafter referred to as the central irrigation and water conservancy construction fund）To delimit the central Treasury。

　　三、每年各级财政决算清理期结束后，中央财政依据各地区土地出让收支情况，对各地区上缴的中央农田水利建设资金进行清算，实行多退少补。退还和补缴均通过中央与地方财政年终结算办理。

three、Every year the financial statements at all levels after cleaning period，The central financial basis in the land transfer balance，For all regions of farmland water conservancy construction shall be handed over to the central to fund the liquidation，A retreat more fill less。Return and payment of all through the central and local financial year end settlement to deal with。

　　四、中央农田水利建设资金专项用于农田水利建设，重点支持粮食主产区、中西部地区和革命老区、民族地区、边疆地区、贫困地区农田水利建设。市县使用中央农田水利建设资金发生的支出，统一填列《政府收支分类科目》“2120812 农田水利建设资金安排的支出”。

four、The central irrigation and water conservancy construction fund special used for irrigation and water conservancy construction，Key support in major grain producing areas、The Midwest and the old revolutionary base areas、National regions、Border areas、Poor areas of farmland water conservancy construction。City and county central farmland use water conservancy construction fund happen spending，Unified fill a line《The classification of government revenue and expenditures subject》“2120812 irrigation and water conservancy construction fund arrangement spending”。

　　五、中央农田水利建设资金按照因素法分配，坚持公开、公平、公正、透明的原则。分配因素包括：耕地面积（权重35%）、粮食产量（权重40%）、绩效因素（权重10%）、地区倾斜（权重15%）。

five、The central irrigation and water conservancy construction fund according to YinSuFa distribution，Insisting that public、fair、justice、The principle of transparency。Distribution factors include：Cultivated land area（Weight 35%）、Food production（Weight 40%）、Performance factors（Weight 10%）、Area tilt（Weight 15%）。

　　六、中央农田水利建设资金的使用范围，严格按照《财政部水利部关于从土地出让收益中计提农田水利建设资金有关事项的通知》（财综〔2011〕48号）规定执行，确保专款专用。中央农田水利建设资金分配使用管理的具体办法，由财政部、水利部商有关部门另行制定。

six、The central irrigation and water conservancy construction fund use range，In strict accordance with the《The Treasury ministry of water resources from the land transfer income about the provision of farmland water conservancy construction fund matters related to notice》（CaiZong [2011] no. 48）provisions，Ensure earmarking。The central irrigation and water conservancy construction fund allocation to use the management the specific measures，Issued by the ministry of finance、The ministry of water resources business shall be separately formulated relevant departments。

　　七、省级财政部门、水利（水务）部门汇总编制本地区农田水利建设资金收支决算时，应当单独反映中央农田水利建设资金收支情况，并专门做出说明。

seven、The provincial public finance department、Water conservancy（water）Department of this area collect irrigation and water conservancy construction fund when the final accounts of the balance of payments，It shall be separately reflect the central irrigation and water conservancy construction fund balance，And special explanations。

　　八、省级财政部门、水利（水务）部门要加强对市县农田水利建设资金计提和使用管理情况的监督检查，保障中央农田水利建设资金及时足额划转，严格按规定用途使用。对于不按本通知规定划转、管理和使用中央农田水利建设资金的，将按照《财政违法行为处罚处分条例》（国务院令第427号）规定进行处理。

eight、The provincial public finance department、Water conservancy（water）Department to strengthen the city and county farmland water conservancy construction fund and the management plan of supervision and inspection，Ensure the central farmland water conservancy construction fund transfer of full specified amount in time，Press a regulation strictly purposes。Not according to the provisions of this circular for transfer、Management and use of the central irrigation and water conservancy construction fund，Will be in accordance with the《The illegal behavior financial penalty sanctions regulations》（The state council makes the 427th）Provisions for processing。

　　财政部 水利部

Ministry of finance

　　2012年6月26日

On June 26, 2012

　　附件下载:

Annex download: