{"text_format":"3","workbook":"xlsx","n_sheets":5,"sheets":["表1 总体收支平衡表","表2 分年收支平衡表","表3 年度预算表（土地储备机构） ","表4 年度预算表（财政部门）","表5 土地储备专用资产负债平衡表"],"not_rendered":{"defined_names":5},"read":"whole","date_system":"1900"}

{"sheet":"表1 总体收支平衡表","index":0,"n_rows":46,"n_cols":5,"rows_kept":46,"merged":[[1,1,1,4],[42,1,42,4],[43,1,43,4],[44,1,44,4],[45,1,45,4]]}
[null,"附1："]
[null,"××土地储备项目××年总体收支平衡表"]
[null,"项目周期：××至××年",null,null,"单位： 元"]
[null,"收支类别","公式","收入","支出"]
[null,"一、评估国有土地使用权出让收入","A=M+N","××","-"]
[null,"二、土地储备项目资金","B=C+D+E=F+L","××","-"]
[null,"    （一）土地储备专项债券资金","C=M","××","-"]
[null,"    （二）财政安排土地储备专项债券付息资金","D=K","××","-"]
[null,"    （三）其他财政预算资金","E","××","-"]
[null,"三、土地储备项目资金支出","F=G+K",null,"××"]
[null,"    （一）土地储备成本","G=H+I+J","-","××"]
[null,"    1.征地和拆迁补偿支出","H=AA+…+AH","-","××"]
[null,"      土地补偿费","AA","-","××"]
[null,"      安置补助费","AB","-","××"]
[null,"      地上附着和青苗补偿费","AC","-","××"]
[null,"      拆迁补偿费","AD","-","××"]
[null,"      指标购买费","AE","-","××"]
[null,"      征地报批规费","AF","-","××"]
[null,"      耕地占用税","AG","-","××"]
[null,"      其他费用","AH","-","××"]
[null,"    2.土地开发支出","I=AI+…+AR","-","××"]
[null,"      道路","AI","-","××"]
[null,"      供水","AJ","-","××"]
[null,"      供气","AK","-","××"]
[null,"      供电","AL","-","××"]
[null,"      排水","AM","-","××"]
[null,"      通讯","AN","-","××"]
[null,"      照明","AO","-","××"]
[null,"      绿化","AP","-","××"]
[null,"      场地平整","AQ","-","××"]
[null,"      其他与储备宗地相关的基础设施建设支出","AR","-","××"]
[null,"    3.其他支出","J=AS+AV","-","××"]
[null,"      现场管护","AS","-","××"]
[null,"      围挡建设","AT","-","××"]
[null,"      地籍调查","AU","-","××"]
[null,"      其他","AV","-","××"]
[null,"    （二）财务费用——土地储备专项债券付息","K","-","××"]
[null,"四、结转下年资金","L=B-F","-","××"]
[null,"五、土地储备专项债券还本","M=C","-","××"]
[null,"六、项目出让偿债后归属政府的权益","N=A-M","-","××"]
[null,"七、政府实际净收益","O=N-(D+E-L)=A-F","-","××"]
[null,"   拟发行土地储备专项债券占评估国有土地\n    使用权出让收入的比重","P=C/A"]
[null,"注：1.本表由土地储备机构在将土地储备项目纳入项目库以后编制；执行中因成本变动等导致总体收支预算不平衡的，应相应调整。"]
[null,"   2.评估国有土地使用权出让收入数，根据资产评估结果填列；其他数据根据会计账簿等填列。"]
[null,"   3.土地储备专项债券付息应当根据利率合理预计或测算。"]
[null,"   4.“四、结转下年资金”在项目周期内总体平衡后原则上为0，各年度可能有发生额。"]

{"sheet":"表2 分年收支平衡表","index":1,"n_rows":47,"n_cols":13,"rows_kept":47,"merged":[[1,1,1,12],[3,1,4,1],[3,2,4,2],[3,3,3,4],[3,5,3,6],[3,7,3,8],[3,9,3,10],[3,11,3,12],[43,1,43,12],[44,1,44,12],[45,1,45,12],[46,1,46,12]]}
[null,"附2："]
[null,"××土地储备项目××年分年度收支平衡表"]
[{"$nulls":12},"单位：元"]
[null,"收支类别","公式","T年",null,"T+1年",null,"T+2年",null,"T+3年",null,"T+4年"]
[{"$nulls":3},"收入","支出","收入","支出","收入","支出","收入","支出","收入","支出"]
[null,"一、评估国有土地使用权出让收入","A=M+N","××","-","××","-","××","-","××","-","××","-"]
[null,"二、土地储备项目资金","B=C+D+E=F+L","××","-","××","-","××","-","××","-","××","-"]
[null,"    （一）土地储备专项债券资金","C=M","××","-","××","-","××","-","××","-","××","-"]
[null,"    （二）财政安排土地储备专项债券付息资金","D=K","××","-","××","-","××","-","××","-","××","-"]
[null,"    （三）其他财政预算资金","E","××","-","××","-","××","-","××","-","××","-"]
[null,"三、土地储备项目资金支出","F=G+K",null,"××",null,"××",null,"××",null,"××",null,"××"]
[null,"    （一）土地储备成本","G=H+I+J","-","××","-","××","-","××","-","××","-","××"]
[null,"    1.征地和拆迁补偿支出","H=AA+…+AH","-","××","-","××","-","××","-","××","-","××"]
[null,"      土地补偿费","AA","-","××","-","××","-","××","-","××","-","××"]
[null,"      安置补助费","AB","-","××","-","××","-","××","-","××","-","××"]
[null,"      地上附着和青苗补偿费","AC","-","××","-","××","-","××","-","××","-","××"]
[null,"      拆迁补偿费","AD","-","××","-","××","-","××","-","××","-","××"]
[null,"      指标购买费","AE","-","××","-","××","-","××","-","××","-","××"]
[null,"      征地报批规费","AF","-","××","-","××","-","××","-","××","-","××"]
[null,"      耕地占用税","AG","-","××","-","××","-","××","-","××","-","××"]
[null,"      其他费用","AH","-","××","-","××","-","××","-","××","-","××"]
[null,"    2.土地开发支出","I=AI+…+AR","-","××","-","××","-","××","-","××","-","××"]
[null,"      道路","AI","-","××","-","××","-","××","-","××","-","××"]
[null,"      供水","AJ","-","××","-","××","-","××","-","××","-","××"]
[null,"      供气","AK","-","××","-","××","-","××","-","××","-","××"]
[null,"      供电","AL","-","××","-","××","-","××","-","××","-","××"]
[null,"      排水","AM","-","××","-","××","-","××","-","××","-","××"]
[null,"      通讯","AN","-","××","-","××","-","××","-","××","-","××"]
[null,"      照明","AO","-","××","-","××","-","××","-","××","-","××"]
[null,"      绿化","AP","-","××","-","××","-","××","-","××","-","××"]
[null,"      场地平整","AQ","-","××","-","××","-","××","-","××","-","××"]
[null,"      其他与储备宗地相关的基础设施建设支出","AR","-","××","-","××","-","××","-","××","-","××"]
[null,"    3.其他支出","J=AS+AT","-","××","-","××","-","××","-","××","-","××"]
[null,"      现场管护","AS","-","××","-","××","-","××","-","××","-","××"]
[null,"      围挡建设","AT","-","××","-","××","-","××","-","××","-","××"]
[null,"      地籍调查","AU","-","××","-","××","-","××","-","××","-","××"]
[null,"      其他","AV","-","××","-","××","-","××","-","××","-","××"]
[null,"    （二）财务费用——土地储备专项债券付息","K","-","××","-","××","-","××","-","××","-","××"]
[null,"四、结转下年资金","L=B-F","-","××","-","××","-","××","-","××","-","××"]
[null,"五、土地储备专项债券还本","M=C","-","××","-","××","-","××","-","××","-","××"]
[null,"六、项目出让偿债后归属政府的权益","N=A-M","-","××","-","××","-","××","-","××","-","××"]
[null,"七、政府实际净收益","O=N-(D+E-L)=A-F","-","××","-","××","-","××","-","××","-","××"]
[null,"   拟发行土地储备专项债券占评估国有土地\n    使用权出让收入的比重","P=C/A"]
[null,"注：1.本表由土地储备机构在将土地储备项目纳入项目库以后编制；执行中因成本变动等因素导致总体收支预算不平衡的，应当相应调整。"]
[null,"   2.评估国有土地使用权出让收入数，根据资产评估结果填列；其他数据根据会计账簿等填列。"]
[null,"   3.土地储备专项债券付息应当根据利率合理预计或测算。"]
[null,"   4.“四、结转下年资金”在项目周期内总体平衡后原则上为0，各年度可能有发生额。"]

{"sheet":"表3 年度预算表（土地储备机构） ","index":2,"n_rows":32,"n_cols":9,"rows_kept":32,"merged":[[1,1,1,8],[2,1,2,8]]}
[null,"附3："]
[null,"××土地储备项目××年度预算表"]
[null,"单位：元"]
[null,"项目","上年\n执行数","预算数","预算数为上年执行数的%","项目","上年\n执行数","预算数","预算数为上年执行数的%"]
[null,"一、上年结转资金",{"$nulls":3},"三、本年土地储备成本"]
[null,"二、本年收到土地储备项目资金",{"$nulls":3},"   （一）征地和拆迁补偿支出"]
[null,"（一）本年土地储备专项债券资金",{"$nulls":3},"      土地补偿费"]
[null,"（二）本年其他财政预算资金",{"$nulls":3},"      安置补助费"]
[{"$nulls":5},"      地上附着和青苗补偿费"]
[{"$nulls":5},"      拆迁补偿费"]
[{"$nulls":5},"      指标购买费"]
[{"$nulls":5},"      征地报批规费"]
[{"$nulls":5},"      耕地占用税"]
[{"$nulls":5},"      其他费用"]
[{"$nulls":5},"    2.土地开发支出"]
[{"$nulls":5},"      道路"]
[{"$nulls":5},"      供水"]
[{"$nulls":5},"      供气"]
[{"$nulls":5},"      供电"]
[{"$nulls":5},"      排水"]
[{"$nulls":5},"      通讯"]
[{"$nulls":5},"      照明"]
[{"$nulls":5},"      绿化"]
[{"$nulls":5},"      场地平整"]
[{"$nulls":5},"      其他与储备宗地相关的\n      基础设施建设支出"]
[{"$nulls":5},"    3.其他支出"]
[{"$nulls":5},"      现场管护"]
[{"$nulls":5},"      围挡建设"]
[{"$nulls":5},"      地籍调查"]
[{"$nulls":5},"      其他"]
[{"$nulls":5},"四、结转下年资金"]
[null,"注：本表由土地储备机构编制。",{"$nulls":4},"填制单位："]

{"sheet":"表4 年度预算表（财政部门）","index":3,"n_rows":33,"n_cols":9,"rows_kept":33,"merged":[[1,1,1,8],[2,1,2,8],[31,1,31,8],[32,1,32,8]]}
[null,"附4："]
[null,"××市、县土地储备项目××年度预算表"]
[null,"单位：元"]
[null,"项目","上年\n执行数","预算数","预算数为上年执行数的%","项目","上年\n执行数","预算数","预算数为上年执行数的%"]
[null,"一、上年结转资金",{"$nulls":3},"三、本年土地储备成本"]
[null,"二、本年收到土地储备项目资金",{"$nulls":3},"   （一）征地和拆迁补偿支出"]
[null,"（一）本年土地储备专项债券资金",{"$nulls":3},"      土地补偿费"]
[null,"（二）本年其他财政预算资金",{"$nulls":3},"      安置补助费"]
[{"$nulls":5},"      地上附着和青苗补偿费"]
[{"$nulls":5},"      拆迁补偿费"]
[{"$nulls":5},"      指标购买费"]
[{"$nulls":5},"      征地报批规费"]
[{"$nulls":5},"      耕地占用税"]
[{"$nulls":5},"      其他费用"]
[{"$nulls":5},"    2.土地开发支出"]
[{"$nulls":5},"      道路"]
[{"$nulls":5},"      供水"]
[{"$nulls":5},"      供气"]
[{"$nulls":5},"      供电"]
[{"$nulls":5},"      排水"]
[{"$nulls":5},"      通讯"]
[{"$nulls":5},"      照明"]
[{"$nulls":5},"      绿化"]
[{"$nulls":5},"      场地平整"]
[{"$nulls":5},"      其他与储备宗地相关的\n      基础设施建设支出"]
[{"$nulls":5},"    3.其他支出"]
[{"$nulls":5},"      现场管护"]
[{"$nulls":5},"      围挡建设"]
[{"$nulls":5},"      地籍调查"]
[{"$nulls":5},"      其他"]
[{"$nulls":5},"四、结转下年资金"]
[null,"注：1.“（一）本年土地储备专项债券资金”列报科目为“110110235 土地储备专项债券转贷收入”，“（二）本年其他财政预算资金”列报科目为“1030146 国有土地收益基金收入”、“1030148 国有土地使用权出让收入”，“ 1.征地和拆迁补偿支出”列报科目为“2120801 征地和拆迁补偿支出”、“2121001 征地和拆迁补偿支出”，“2.土地开发支出”列报科目为“2120802 土地开发支出”、“2121002 土地开发支出”，“（二）土地储备专项债券付息”列报科目为“2320431 土地储备专项债券付息支出”，“（三）土地储备专项债券还本”列报科目为“2310431 土地储备专项债券还本支出”。"]
[null,"    2.本表由财政部门根据土地储备机构年度预算表汇总编制。"]

{"sheet":"表5 土地储备专用资产负债平衡表","index":4,"n_rows":14,"n_cols":6,"rows_kept":14,"merged":[[1,0,1,5],[2,0,2,1],[14,0,14,5],[15,0,15,5],[16,0,16,5],[17,0,17,5]]}
["附5："]
["土地储备项目专用资产负债平衡表"]
["编制单位：",null,"日期：",null,null,"单位：元"]
["资产部类","年初数","年末数","负债和净资产类","年初数","年末数"]
["资    产",null,null,"负   债"]
["土地储备资产评估价值",null,null,"土地储备专项债券本金"]
[]
[]
[{"$nulls":3},"负债合计"]
[{"$nulls":3},"净资产"]
[{"$nulls":3},"项目出让偿债后归属政府的权益"]
[{"$nulls":3},"净资产合计"]
[]
["资产总计",null,null,"负债和净资产总计"]