论文部分内容阅读
近日,我们在对某行政机关(以下简称N局)审计中,发现了N局存在严重的违规占地建造职工宿舍楼问题。相关资料显示:2003年10月,N局与某房地产开发公司(以下简称开发商)签订合作协议,委托开发商在其所属单位土地上为职工建造商品住宅楼。N局必须协助开发商办理有关国有土地出让到开发商名下的土地手续,土地用途为建设用地。同年11月,N局在没有得到土地正式批文的情况下,即放手让开发商动工兴建,造成下属单位1.62公顷的农业用地被用于房地产开发。2006年12月,国土资源部发文同意将建楼所占用的1.62公顷国有农用地转为建设用地。但是,由于筹建之初N局测算房屋购买价格时,土地出让价格和配套费分别为每亩13万元和每平方米439.79元,在此基础上测算出房屋均价为每平方米2000元。而至国土资源部发文时,土地出让价格和配套费分别增至每亩地36万元和每平方米570.16元,使得土地出让价格和配套费分别增加了683.5万元和320万元,房价出现了1003.5万元的资金缺口。据了解,职工首次缴款时间为2003年4月,2005年12月按照测算价格缴清房款,房子竣工职工入住。据了解,由于历史原因和比对效应,如果再从职工手中集资补差,难度极大。因此,截至发稿时,土地出让手续尚在办理中。2470万元本应上缴财政的土地出让金及综合配套费体外循环。
Recently, we found in an audit of an administrative organ (hereinafter referred to as “N Bureau”) that there were serious irregularities in the establishment of employee dormitories in N Bureau. Relevant information shows: In October 2003, N Bureau signed a cooperation agreement with a real estate development company (hereinafter referred to as the developer), entrusting developers to construct commodity residential buildings for employees on the land of their subordinate units. N Bureau must assist the developer to handle the land formalities concerning the transfer of state-owned land to the developer, and the land use is for the construction of land. In November of the same year, N Bureau did not get the official approval of the land, that is letting developers start construction, resulting in 1.62 hectares of agricultural land units are used for real estate development. In December 2006, the Ministry of Land and Resources agreed to transfer 1.62 hectares of state-owned agricultural land occupied for building construction to construction land. However, as the N Bureau at the beginning of construction estimated the purchase price of houses, the land transfer price and supporting fees were 130,000 yuan per mu and 439.79 yuan per square meter, respectively. On this basis, the average price of houses was estimated at 2,000 yuan per square meter. To the Ministry of Land and Resources issued a document, the land transfer price and supporting costs were increased to 360,000 yuan per mu and 570.16 yuan per square meter, making the land transfer prices and supporting costs increased by 6.835 million yuan and 3.2 million yuan, housing prices appear The 100.35 million funding gap. It is understood that the first contribution time for employees in April 2003, December 2005 in accordance with the estimated price of paying back the housing fund, the completion of housing workers to occupy. It is understood that due to historical reasons and the comparative effect, it is extremely difficult to raise funds again from the hands of workers. Therefore, as of press time, land transfer procedures are still in the process. 24.7 million yuan should be turned over to the financial land transfer fees and comprehensive support for extracorporeal circulation.