The charging standard of homestead should reflect the principle of paying more for more land and paying less for less land. The area of the homestead is calculated by households, and the part of the homestead that was approved to occupy before 19821Feb. 3 1 exceeds the land area standard stipulated by each district and county, and is charged according to the over-standard land use fee standard; Where not according to the village planning and construction of land charges, should be higher than in line with the planning; Operating land charges should be higher than life; The land cost of renting the above-ground objects should be higher than their own use; Below the standard of land use, should be given appropriate incentives.

Three, homestead paid use fees, by the district and county people's government according to the affordability of local farmers, according to the following scope approved:

(1) Homestead that meets the prescribed land area standard shall be charged to 0.5 yuan at 0. 1 yuan per square meter every year. Belong to the rental housing or business land, the above fees can be appropriately increased.

(two) the homestead exceeding the prescribed land area standard, the part within the land area standard shall be charged according to the provisions of the preceding paragraph, and the part exceeding the land area standard shall be charged from 0.5 yuan to 5 yuan per square meter every year.

Four, the accounting method of homestead use fee:

(a) the use area of each household homestead is calculated according to the actual occupation.

(two) for the homestead that exceeds the land use standard, the fee can be gradually increased.

(three) do not meet the requirements for the use of homestead, according to the standard charge.

(four) the account is not in the village and the use of homestead is charged according to the standard.

(5) Family members of rural revolutionary martyrs, disabled soldiers with two or more levels, five-guarantee households, poor households with one-child certificates, and homestead within the land use standard may be exempted or exempted from homestead use fees on a regular basis upon the application of individuals and the examination and approval of villagers' committees. The part that exceeds the land use standard is still charged according to the standard.

(six) the newly approved homestead is exempt from the homestead use fee of the year.

Five, the homestead use fee charged once a year. Farmers who use the homestead should pay the use fee to the village Committee at the time specified by the village Committee. Overdue payment, the daily surcharge, the daily surcharge standard is generally not more than 0% of the total amount of homestead use fees payable. The township (town) land management office (station) shall go through the formalities for issuing the charging license to the district and county price bureaus according to the regulations.

Six, the district and county people's governments may, according to the local collective economic situation, stipulate the proportion of the homestead use fee paid by the village, and the part paid to the district (county) and township (town) generally does not exceed 10% of the total amount of the homestead use fee actually collected each year, and the maximum does not exceed 15%. The part of the homestead use fee left in the village is mainly used for infrastructure and public welfare construction in the village; The turned-over part will be used as special funds for the district (county) and township (town) land management departments to promote the paid use of homesteads for business, technical training, publicity, meetings and the purchase of necessary equipment. The use fee of homestead should be set up in a separate account and deposited in the bank for special purposes, and the scope of use should be strictly controlled. When the village is used, it is necessary for the village Committee to put forward a plan and apply for it, which is approved by the township (town) people's government; The township (town) land management office (station) shall be reported to the district (county) land management department for approval when it is used.

Seven, the collection and expenditure of homestead use fees should be announced to the masses in a timely manner, and accept the supervision of the masses. The district (county) land management department shall, jointly with the finance and price departments at the same level, supervise and inspect the collection, management and use of the homestead use fee, and promptly correct the problems found. If it is not used according to the prescribed purpose, it shall be returned within a time limit, and the main responsible person shall be criticized and educated; Individuals who misappropriate royalties shall be given administrative sanctions according to the seriousness of the case, in addition to being ordered to return them; If a crime is constituted, criminal responsibility shall be investigated according to law.

Eight, the people's governments of all districts and counties shall, according to the relevant documents and this supplementary opinion, combined with the actual situation in the region, formulate detailed rules for the implementation of the pilot work.