Law of the People's Republic of China on Rural Collective Economic Organizations

  Xinhua News Agency, Beijing, June 28　

Law of the People's Republic of China on Rural Collective Economic Organizations

(Adopted at the 10th Session of the Standing Committee of the 14th National People's Congress on June 28, 2024)

  directory

  Chapter I: General Provisions

  Chapter II: Membership

  Chapter III: Organization Registration

  Chapter IV Organizational Structure

  Chapter V: Property Management and Income Distribution

  Chapter VI: Supportive Measures

  Chapter VII Dispute Resolution and Legal Liability

  Chapter VIII: Supplementary Provisions

  Chapter I: General Provisions

  Article 1: This Law is formulated on the basis of the Constitution so as to preserve the lawful rights and interests of rural collective economic organizations and their members, to standardize rural collective economic organizations and their operation and management, to promote the high-quality development of the new rural collective economy, to consolidate and improve the basic rural management system and the basic socialist economic system, to advance the comprehensive revitalization of rural areas, to accelerate the construction of an agricultural power, and to promote common prosperity.

  Article 2: The term "rural collective economic organizations" as used in this Law refers to regional economic organizations that are based on collective ownership of land, exercise ownership on behalf of members collectively in accordance with law, and implement a two-tier management system based on household contract management, including township-level rural collective economic organizations, village-level rural collective economic organizations, and group-level rural collective economic organizations.

  Article 3: Rural collective economic organizations are an important subject in developing and expanding a new type of rural collective economy, consolidating socialist public ownership, and promoting common prosperity, and are an important force in improving the rural governance system and realizing good governance in rural areas, and are an important guarantee for enhancing the cohesion of the Communist Party of China's rural grassroots organizations and consolidating the foundation of the Party's governance in rural areas.

  Article 4 Rural collective economic organizations shall adhere to the following principles:

  (1) Adhere to the leadership of the Communist Party of China, and perform their duties in accordance with law under the leadership of township party committees, neighborhood party working committees, and village party organizations;

  (2) Adhere to the socialist collective ownership system and safeguard the lawful rights and interests of collectives and their members;

  (3) Adhere to democratic management, and members of rural collective economic organizations enjoy rights and assume obligations on an equal footing in accordance with laws and regulations and the charter of rural collective economic organizations;

  (4) Adhere to the principle of distribution according to work and the coexistence of multiple distribution methods, and promote common prosperity in rural areas.

  Article 5: Rural collective economic organizations exercise ownership rights on behalf of their members in accordance with law, and perform the following functions:

  (1) Contracting rural land;

  (B) the application and use of rural homesteads;

  (3) Rational development, utilization and protection of cultivated land, forest land, grassland and other land resources and supervision;

  (D) the use of collective business construction land or through the transfer, lease or other means to be used by units and individuals;

  (5) Organize and carry out the operation and management of collective property;

  (6) Decide on the change of ownership of the enterprise with collective contributions;

  (7) Distributing and using collective income;

  (H) the distribution, use of collective land expropriation land compensation fees, etc.;

  (9) To provide technical, information and other services for the production and operation of members;

  (10) Support and cooperate with villagers' committees in carrying out villagers' self-governance under the leadership of village party organizations;

  (11) Supporting other rural economic and social organizations to play their role in accordance with law;

  (12) Other functions provided for by laws and regulations and the charter of rural collective economic organizations.

  Article 6: Rural collective economic organizations are registered in accordance with this Law, acquire special legal person status, and lawfully engage in civil activities appropriate to their performance of their functions.

  The provisions of the law on bankruptcy do not apply to rural collective economic organizations.

  Rural collective economic organizations may, in accordance with law, contribute capital to establish or participate in the establishment of companies, professional farmer cooperatives, and other market entities, and shall be liable for the debts of the market entities they establish or participate in the establishment of to the extent of their capital contributions.

  Article 7: Rural collective economic organizations engaged in business management and service activities shall abide by laws and regulations, abide by social mores and commercial ethics, be honest and trustworthy, and assume social responsibility.

  Article 8: The State protects the lawful rights and interests of rural collective economic organizations and their members, and must not be infringed upon by any organization or individual.

  The property collectively owned by members of rural collective economic organizations is protected by law, and no organization or individual may encroach upon, embezzle, withhold, plunder, privately divide, or destroy it.

  Women enjoy equal rights with men, and must not infringe upon women's rights and interests in rural collective economic organizations on the grounds that women are unmarried, married, divorced, widowed, or have no male household.

  Article 9 The State shall promote the development of rural collective economic organizations and strengthen the new type of rural collective economy through support measures such as fiscal, taxation, financial, land, talent, and industrial policies.

  The State encourages and supports government organs, enterprises, public institutions, social groups, and other organizations and individuals to provide assistance and services to rural collective economic organizations.

  Organizations and individuals that have made outstanding contributions to the development of rural collective economic organizations are to be commended and rewarded in accordance with state regulations.

  Article 10 The competent department of agriculture and rural affairs under the State Council shall be responsible for guiding the construction and development of rural collective economic organizations nationwide. Other relevant departments of the State Council are responsible for relevant work within the scope of their respective duties.

  The competent departments of agriculture and rural affairs of local people's governments at or above the county level shall be responsible for the registration, management, operation, supervision and guidance of rural collective economic organizations within their respective administrative regions, as well as the supervision and guidance of the management of contracted land, homestead land and other collective property and the transfer and transaction of property rights. Other relevant departments of local people's governments at the county level or above are responsible for relevant work within the scope of their respective duties.

  Township people's governments and neighborhood offices are responsible for the supervision and management of rural collective economic organizations within their respective administrative areas.

  The competent departments of agriculture and rural affairs of the people's governments at or above the county level shall, in conjunction with relevant departments, strengthen the comprehensive coordination of the work of rural collective economic organizations, and guide, coordinate, support, and promote the construction and development of rural collective economic organizations.

  Local people's governments at all levels and the competent departments of agriculture and rural affairs of the people's governments at or above the county level shall take measures to establish and improve the collective property supervision and management service system, strengthen the construction of grassroots teams, and allocate professionals suitable for the supervision and management of collective property.

  Chapter II: Membership

  Article 11: Residents whose household registration is or has been in a rural collective economic organization and who have formed a stable relationship of rights and obligations with the rural collective economic organization, and whose basic livelihood guarantee is the land and other property collectively owned by the members of the rural collective economic organization, is a member of the rural collective economic organization.

  Article 12: Rural collective economic organizations shall confirm the members of rural collective economic organizations in accordance with the provisions of the preceding article through the general meeting of members.

  Rural collective economic organizations shall be recognized as members of rural collective economic organizations for the increase in the number of persons due to the birth of members. Rural collective economic organizations shall generally be recognized as members of rural collective economic organizations for the increase in the number of persons due to the marriage or adoption of members, or as a result of policy immigration.

  Members of rural collective economic organizations must not violate the provisions of this Law and other laws and regulations.

  Rural collective economic organizations shall make or change the roster of members. The roster of members shall be reported to the township people's government, sub-district offices and the competent departments of agriculture and rural affairs of the people's governments at the county level for the record.

  The people's congresses of provinces, autonomous regions, and municipalities directly under the Central Government and their standing committees may, on the basis of this Law and in light of the actual conditions of their respective administrative regions, make specific provisions on the confirmation of members of rural collective economic organizations.

  Article 13 Members of rural collective economic organizations enjoy the following rights:

  (1) Elect and be elected as member representatives, council members, board of supervisors members or supervisors in accordance with laws and regulations and the articles of association of rural collective economic organizations;

  (2) In accordance with laws and regulations and the articles of association of rural collective economic organizations, participate in the general meeting and member congress, and participate in voting on major matters and important affairs of rural collective economic organizations;

  (3) Consult and copy the financial and accounting reports, meeting minutes and other materials of rural collective economic organizations, and learn about the relevant information;

  (D) to supervise the production and operation management activities of rural collective economic organizations and the distribution and use of collective income, and put forward opinions and suggestions;

  (5) Contracting rural land contracted by rural collective economic organizations in accordance with law;

  (F) in accordance with the law to apply for the right to use the homestead;

  (7) Participate in the distribution of collective income;

  (8) Participate in the distribution of land compensation fees when collective land is expropriated and expropriated;

  (9) Enjoy the services and benefits provided by rural collective economic organizations;

  (10) Other rights provided for by laws, regulations, and the charter of rural collective economic organizations.

  Article 14: Members of rural collective economic organizations perform the following obligations:

  (1) Comply with laws and regulations and the articles of association of rural collective economic organizations;

  (2) Implement decisions made by rural collective economic organizations in accordance with laws and regulations and the charter of rural collective economic organizations;

  (3) Safeguarding the lawful rights and interests of rural collective economic organizations;

  (4) Rational use and protection of collective land and other resources;

  (5) Participate in and support the production, operation and management activities and public welfare activities of rural collective economic organizations;

  (6) Other obligations provided for by laws, regulations, and the charter of rural collective economic organizations.

  Article 15: Where members of non-rural collective economic organizations work in rural collective economic organizations for a long time and make contributions to the collective, they may enjoy the rights provided for in items 7, 9, and 10 of Article 13 of this Law with the consent of more than three-quarters of all members of the general assembly of rural collective economic organizations.

  Article 16: Where members of rural collective economic organizations submit a written application and obtain the consent of the rural collective economic organization, they may voluntarily withdraw from the rural collective economic organization.

  Where members of rural collective economic organizations voluntarily withdraw, they may negotiate with the rural collective economic organization to obtain appropriate compensation or retain the property rights and interests they already enjoy for a certain period of time, but must not demand the division of collective property.

  Article 17: In any of the following circumstances, the membership of a rural collective economic organization shall be lost:

  (1) Death;

  (2) Loss of nationality of the People's Republic of China;

  (3) Have obtained membership in other rural collective economic organizations;

  (4) Have become civil servants, except for civil servants under the appointment system;

  (5) Other circumstances provided for by laws and regulations and the charter of rural collective economic organizations.

  Where members of rural collective economic organizations are lost due to the circumstances in items (3) and (4) of the preceding paragraph, they may retain the relevant rights and interests they already enjoy for a set period of time in accordance with laws and regulations, relevant state provisions, and the charter of rural collective economic organizations, and after consultation with rural collective economic organizations.

  Article 18: Members of rural collective economic organizations do not lose their membership in rural collective economic organizations due to reasons such as schooling, military service, work, business, divorce, widowhood, or serving a prison sentence.

  Where members of a rural collective economic organization marry and have not obtained membership in other rural collective economic organizations, the original rural collective economic organization must not revoke their membership.

  Chapter III: Organization Registration

  Article 19: Rural collective economic organizations shall meet the following conditions:

  (1) There are members who meet the requirements of this Law;

  (2) Having collective property that complies with the provisions of this Law;

  (3) Have the articles of association of rural collective economic organizations that comply with the provisions of this Law;

  (4) Have a name and domicile that comply with the provisions of this Law;

  (5) Have an organizational structure that complies with the provisions of this Law.

  Villages that meet the requirements of the preceding paragraph shall generally establish rural collective economic organizations, and villagers' groups may establish rural collective economic organizations based on the circumstances; Townships and towns may set up rural collective economic organizations if they really need them.

  The establishment of rural collective economic organizations shall not change the ownership of collective land.

  Article 20: The charter of a rural collective economic organization shall specify the following matters:

  (1) The name, legal representative, domicile and scope of property of the rural collective economic organization;

  (B) the rules and procedures for the confirmation of members of rural collective economic organizations;

  (3) Institutions of rural collective economic organizations;

  (4) Collective property management and financial management;

  (5) Quantification and distribution of the right to benefit from collective operating property;

  (6) Alteration and cancellation of rural collective economic organizations;

  (7) Other matters that need to be specified.

  The charter of a rural collective economic organization shall be reported to the township people's government, the neighborhood office and the competent department of agriculture and rural affairs of the people's government at the county level for the record.

  The competent department for agriculture and rural affairs under the State Council shall formulate model charters for rural collective economic organizations on the basis of this Law and other relevant laws and regulations.

  Article 21 The name of a rural collective economic organization shall be marked with the words "collective economic organization", as well as the name of the county, city not divided into districts, municipal districts, townships, ethnic townships, towns, villages or groups.

  Rural collective economic organizations are domiciled at the place where their main offices are located.

  Article 22: After the general meeting of members of a rural collective economic organization votes to adopt the articles of association of the rural collective economic organization, confirms the members of the rural collective economic organization, or elects the members of the board of directors, the board of supervisors or the supervisors of the rural collective economic organization, it shall promptly apply for registration with the competent department of agriculture and rural affairs of the local people's government at or above the county level and obtain the registration certificate of the rural collective economic organization.

  Measures for the registration of rural collective economic organizations shall be formulated by the competent department of agriculture and rural affairs under the State Council.

  Article 23 Where rural collective economic organizations are merged, a balance sheet and a list of assets shall be prepared on the basis of liquidation of assets and verification of capital.

  Where rural collective economic organizations are merged, they shall be decided by their respective general assemblies, and after examination and approval by the township people's governments and neighborhood offices, they shall be submitted to the local people's governments at or above the county level for approval.

  The rural collective economic organization shall notify the creditor within 10 days from the date of approval of the merger, and the creditor may request the rural collective economic organization to repay the debts or provide corresponding guarantees.

  The creditor's rights and debts of the parties to the merger shall be inherited by the merged rural collective economic organizations.

  Article 24 Where a rural collective economic organization is separated, it shall distribute property and decompose creditor's rights and debts on the basis of clearing assets and verifying funds.

  Where a rural collective economic organization is separated, it shall be decided by the general assembly of members, and after examination and approval by the township people's government and neighborhood office, it shall be submitted to the local people's government at or above the county level for approval.

  The rural collective economic organization shall notify the creditors within 10 days from the date of approval of the division.

  Where the creditor's rights and debts of a rural collective economic organization before the division are to be jointly and severally owned by the rural collective economic organization after the division, and bear the joint and several debts, but the rural collective economic organization has reached a written agreement with the creditor or debtor at the time of the division to repay the debts, follow its agreement.

  Article 25: Where a rural collective economic organization merges, divides, or changes in its registration matters, it shall go through the modification of registration.

  Where a rural collective economic organization needs to be dissolved due to merger, division, or other reasons, it shall be terminated after deregistration in accordance with law.

  Chapter IV Organizational Structure

  Article 26: The general assembly of members of a rural collective economic organization is composed of all members with full capacity for civil conduct, and is the authority of the rural collective economic organization, and exercises the following functions and powers in accordance with law:

  (1) Formulating and amending the articles of association of rural collective economic organizations;

  (2) Formulating and revising the internal management system of rural collective economic organizations;

  (3) Confirm the members of rural collective economic organizations;

  (4) Elect or dismiss members of the board of directors, board of supervisors or supervisors of rural collective economic organizations;

  (5) To deliberate the work report of the board of directors, board of supervisors or supervisors of rural collective economic organizations;

  (F) to decide on the remuneration of members of the board of directors of rural collective economic organizations, members of the board of supervisors or supervisors, as well as the appointment, dismissal and remuneration of key management personnel;

  (7) Approve the collective economic development plan, business operation plan, annual financial budget and final accounts, and income distribution plan of rural collective economic organizations;

  (8) To make decisions on matters such as rural land contracting, homestead land use, and quantification of the share of the right to income from collective management property;

  (9) Make decisions on matters such as the use, transfer, and lease of collective construction land;

  (10) Decide on the distribution and use of land compensation fees;

  (11) Decide on major matters such as investment;

  (12) Decide on major matters such as mergers and divisions of rural collective economic organizations;

  (13) Other functions and powers provided for by laws and regulations and the charter of rural collective economic organizations.

  Important matters that need to be deliberated and decided by the general assembly shall first be studied and discussed by the township party committee, neighborhood party working committee, or village party organization.

  Article 27: When a rural collective economic organization convenes a general meeting of members, it shall notify all members of the time, place, and matters to be considered 10 days before the convening of the meeting, and more than two-thirds of the members with full capacity for civil conduct participate. Where members are unable to attend the meeting on-site, they may participate in the meeting online through instant messaging tools, or in writing entrust other family members of the rural collective economic organization with full civil capacity in the same household to attend the meeting on their behalf.

  The General Assembly shall be convened at least once a year and shall be convened by the Board of Directors and presided over by the President, Vice President or members designated by the President.

  The General Assembly shall vote on a one-person-one-vote basis. The decision of the general assembly shall be made with the consent of more than two-thirds of all members of the general assembly of the rural collective economic organization, and where this law or other laws and regulations or the articles of association of the rural collective economic organization have stricter provisions, follow those provisions.

  Article 28: Where a rural collective economic organization has a relatively large number of members, a member congress may be established in accordance with the provisions of the charter of the rural collective economic organization.

  Where a members' congress is established, one representative shall be elected for every five to fifteen households, and the number of deputies shall be more than 20, and there shall be an appropriate number of women deputies.

  The term of office of the representatives of the members is five years and they may be re-elected.

  The members' congress shall exercise some of the functions and powers provided for in the first paragraph of Article 26 of this Law in accordance with the provisions of the articles of association of rural collective economic organizations, except for the functions and powers provided for in items 1, 3, 8, 10 and 12.

  The voting method of the member congress is one person, one vote. Decisions made by the member congress shall be made with the consent of more than two-thirds of all member representatives.

  Article 29: Rural collective economic organizations shall establish a board of directors, which shall generally be composed of three to seven individual members. The board of directors shall have a chairman and may have a vice president. The method for selecting the chairman, vice president, and director shall be prescribed in the charter of the rural collective economic organization. Council members shall recuse themselves from close relatives. The term of office of the members of the Council is five years and they may be re-elected.

  The chairman of the board of directors is the legal representative of the rural collective economic organization.

  Township Party committees, neighborhood Party working committees, or village Party organizations may nominate and recommend candidates for membership in the board of directors of rural collective economic organizations, and the responsible persons of Party organizations may serve as chairpersons of rural collective economic organizations through legally-prescribed procedures.

  Article 30 The Board of Directors shall be responsible to the General Assembly and the Representative Assembly and exercise the following functions and powers:

  (1) To convene and preside over the general meeting of members and the representative meeting of members, and to report to them;

  (2) To implement the decisions of the General Assembly and the General Assembly of Members;

  (3) Drafting a draft amendment to the charter of rural collective economic organizations;

  (4) Drafting collective economic development plans, business operation plans, internal management systems, etc.;

  (5) Drafting plans for rural land contracting, homestead use, quantification of the right to income from collective management property, and use, transfer or lease of collective management construction land;

  (6) Drafting investment plans;

  (7) Drafting annual financial budgets and final accounts, income distribution plans, etc.;

  (8) Propose the appointment and dismissal of key management personnel and determine their remuneration;

  (9) Manage collective property and finances in accordance with laws and regulations and the charter of rural collective economic organizations, and ensure the safety of collective property;

  (10) Signing contracts, such as contracting, leasing, and shareholding on behalf of rural collective economic organizations, and supervising and urging contractors, lessees, and investees to perform contracts;

  (11) Accepting and handling relevant inquiries and suggestions, and making responses;

  (12) Other functions and powers provided for in the charter of rural collective economic organizations.

  Article 31 More than two-thirds of the members of the Board of Directors shall attend a meeting of the Board of Directors.

  The Council shall vote on a one-person-one-vote basis. The Board of Directors shall make a decision with the consent of more than half of all the directors.

  The mode of deliberation and voting procedures of the board of directors shall be specified in the charter of the rural collective economic organization.

  Article 32: Rural collective economic organizations shall establish a board of supervisors, and if there are fewer members, one or two supervisors may be set up to exercise internal supervisory functions and powers such as supervising the implementation of the decisions of the general meeting and the congress of members, supervising and inspecting the operation and management of collective property, and reviewing and supervising the financial status of the rural collective economic organization. When necessary, the board of supervisors or supervisors may organize an internal audit of the finances of the rural collective economic organization, and the audit results shall be reported to the general assembly and the representative assembly of members.

  The methods for selecting the board of supervisors or supervisors, their specific powers, the methods of deliberation and voting procedures shall be prescribed by the charter of the rural collective economic organization.

  Article 33: When convening a meeting of a general assembly, a member congress, a board of directors, a board of supervisors or a supervisor of a rural collective economic organization, the minutes of the meeting shall be made and kept in accordance with the provisions.

  Article 34: Members of the board of directors of rural collective economic organizations, members of the board of supervisors, or supervisors may serve in cross-positions with members of the leadership group of village party organizations and members of villagers' committees on the basis of circumstances.

  Members of the board of directors of rural collective economic organizations, financial personnel, accounting personnel, and their close relatives shall not serve as members of the board of supervisors or supervisors.

  Article 35: Members of the board of directors, board of supervisors, or supervisors of rural collective economic organizations shall abide by laws and regulations and the articles of association of rural collective economic organizations, perform their obligations of good faith, diligence and prudence, manage collective property for the benefit of rural collective economic organizations and their members, and handle the affairs of rural collective economic organizations.

  Members of the board of directors, members of the board of supervisors, supervisors, and principal management personnel of rural collective economic organizations shall not engage in the following acts:

  (1) Encroachment, misappropriation, interception, looting, private division, or destruction of collective property;

  (2) Directly or indirectly borrowing money from rural collective economic organizations;

  (3) Using collective property to provide security for one's own or others' debts;

  (4) Borrowing debts for local governments in violation of laws, regulations, or relevant state provisions;

  (5) Carrying out illegal fundraising and other illegal financial activities in the name of rural collective economic organizations;

  (6) Converting, transferring, or leasing collective property at a low price;

  (7) Joining a partnership enterprise with collective property and becoming a general partner;

  (8) Accepting commissions from others for transactions with rural collective economic organizations as their own;

  (9) divulging the commercial secrets of rural collective economic organizations;

  (10) Other conduct that harms the lawful rights and interests of rural collective economic organizations.

  Chapter V: Property Management and Income Distribution

  Article 36: Collective property mainly includes:

  (1) Collectively-owned land, forests, mountains, grasslands, wastelands, and tidal flats;

  (2) Collectively owned buildings, production facilities, and farmland water conservancy facilities;

  (3) Collectively-owned facilities such as education, science and technology, culture, health, sports, and transportation, as well as infrastructure for the rural human settlements;

  (4) collectively owned funds;

  (5) Equity and other investment rights of enterprises established by collective investment and other economic organizations held by collectives;

  (6) collectively owned intangible assets;

  (7) Collectively owned property formed by receiving state support, social donations, tax reductions or exemptions, and so forth;

  (8) Other property owned by the collective.

  Collective property is to be collectively owned by the members of the rural collective economic organization in accordance with law, and the rural collective economic organization is to exercise ownership on behalf of the members collectively in accordance with law, and must not be divided into individual members.

  Article 37: Cultivated land, forest land, grassland, and other land lawfully used for agriculture owned by collectives and owned by the State and used by peasant collectives in accordance with law shall be contracted and operated in accordance with the law on rural land contracting.

  Collectively owned homestead land and other construction land shall be acquired, used, and managed in accordance with laws, administrative regulations, and relevant state provisions.

  Collectively-owned buildings, production facilities, and farmland water conservancy facilities shall be used and managed by rural collective economic organizations in accordance with relevant state regulations and the charter of rural collective economic organizations.

  Collectively-owned facilities such as education, science and technology, culture, health, sports, and transportation, as well as infrastructure for the rural human settlements, shall be used and managed in accordance with laws and regulations, relevant state provisions, and the charter of rural collective economic organizations.

  Article 38: Rural collective economic organizations may directly organize or contract the operation of farmland other than farmland, forest land, or grassland that shall be contracted by households in accordance with law, and may also operate by means such as leasing land management rights or buying shares in accordance with law.

  Article 39: Rural collective economic organizations shall give priority to ensuring the development of rural industries and rural construction land for collective construction that conforms to the provisions of the State, and may also be handed over to units or individuals for paid use through transfer, lease, or other means in accordance with law.

  Article 40: Rural collective economic organizations may quantify the right to income from collectively owned operating property to the members of the rural collective economic organization in the form of shares, as the basic basis for their participation in the distribution of collective income.

  Collectively owned business property includes the usufructuary rights of property that may be entered into the market or transferred in accordance with law as set forth in Item 1 of the first paragraph of Article 36 of this Law, and the property in items 2 and 4 to 7.

  The competent department of agriculture and rural affairs under the State Council may, in accordance with this Law, formulate specific measures for the quantification of the right to income from collective operating property.

  Article 41: Rural collective economic organizations may explore diversified ways to develop a new type of rural collective economy through diversified channels such as resource contracting, property leasing, intermediary services, and equity participation in operating property.

  Article 42: The income of a rural collective economic organization for the current year shall be withdrawn from the public welfare fund in accordance with the provisions of the charter of the rural collective economic organization to be used to make up for losses, expand production and operation, etc., and the remaining distributable income shall be distributed in accordance with the share of the right to benefit from the collective operating property quantified to the members of the rural collective economic organization.

  Article 43: Rural collective economic organizations shall strengthen the management of collective property, establish systems for the inventory, safekeeping, use, disposal, and disclosure of collective property, and promote the preservation and appreciation of collective property.

  Provinces, autonomous regions, and municipalities directly under the Central Government may, on the basis of actual conditions, formulate specific measures for the management of rural collective property in their respective administrative regions, and bring about the institutionalization, standardization, and informatization of collective property management.

  Article 44 Rural collective economic organizations shall conduct financial management and accounting in accordance with the financial accounting system for rural collective economic organizations formulated by the relevant departments of the State Council.

  Rural collective economic organizations shall, in accordance with the needs of accounting operations, set up accounting institutions, or set up accounting personnel and designate accounting supervisors, and may also entrust agents to keep accounts in accordance with regulations.

  Funds owned by the collective may not be deposited into accounts opened in the name of individuals.

  Article 45: Rural collective economic organizations shall periodically announce their financial situation to the members of the rural collective economic organizations. The use and management of collective property and major matters involving the interests of rural collective economic organizations and their members shall be promptly announced. The board of directors of rural collective economic organizations shall ensure the authenticity of the matters announced.

  Article 46: Rural collective economic organizations shall prepare annual business reports, annual financial and accounting reports, and income distribution plans, and provide them to members of rural collective economic organizations for consultation 10 days before the convening of the General Assembly and the General Assembly of Members.

  Article 47: Rural collective economic organizations shall be subject to audit supervision in accordance with law.

  The competent departments of agriculture and rural affairs of the local people's governments at or above the county level, the people's governments of townships and townships, and the sub-district offices shall carry out regular audits and special audits of the rural collective economic organizations according to the situation. The audit measures shall be formulated by the competent department of agriculture and rural affairs under the State Council.

  Auditing organs shall audit and supervise the authenticity, legality and efficiency of the acceptance and use of financial funds by rural collective economic organizations in accordance with the law.

  Article 48: Rural collective economic organizations shall conscientiously accept the supervision of the relevant organs and organizations on the use and management of collective property.

  Chapter VI: Supportive Measures

  Article 49: People's governments at the county level or above shall reasonably allocate funds to support rural collective economic organizations in developing a new type of rural collective economy and serving collective members.

  For agricultural development and rural construction projects supported by finance at all levels, appropriate projects shall be given priority to qualified rural collective economic organizations in accordance with the law. The State shall give priority assistance to rural collective economic organizations in underdeveloped areas, old revolutionary base areas, ethnic minority areas, and border areas.

  The relevant departments of the people's governments at or above the county level shall, in accordance with the law, strengthen supervision over the use of financial subsidy funds.

  Article 50 Rural collective economic organizations shall perform their tax obligations in accordance with law and enjoy preferential tax treatment in accordance with law.

  Rural collective economic organizations carrying out production and operation management activities or carrying out changes in land and housing ownership due to the reform of the rural collective property rights system shall enjoy preferential tax treatment in accordance with state regulations.

  Article 51: Expenditures of rural collective economic organizations for collective public interest and comprehensive services, ensuring the operation of village-level organizations and village affairs, etc., are to be included in the corresponding costs in accordance with state provisions.

  Article 52: The State encourages policy-based financial institutions to provide multi-channel financial support to rural collective economic organizations for the development of a new type of rural collective economy based on their functional positioning and in a variety of forms within the scope of their operations.

  The State encourages commercial financial institutions to provide diversified financial services to rural collective economic organizations and their members, giving priority to supporting eligible rural collective economic development projects, and supporting rural collective economic organizations in carrying out equity pledge loans for collective operating property; Encourage financing guarantee institutions to provide financing guarantee services for rural collective economic organizations; Insurance institutions are encouraged to provide insurance services for rural collective economic organizations.

  Article 53: Township and township people's governments shall, in drawing up village plans, make reasonable arrangements for the construction of land for collective economic development on the basis of actual needs.

  The income from land index transactions formed by land consolidation and newly added cultivated land shall protect the legitimate rights and interests of rural collective economic organizations and relevant rights holders.

  Article 54: The people's governments at the county level, the people's governments of townships and townships, and the neighborhood offices shall strengthen the construction of the management team of rural collective economic organizations, formulate plans for the cultivation of talents for rural collective economic organizations, improve incentive mechanisms, and support and guide all types of talents to serve the development of a new type of rural collective economy.

  Article 55: People's governments at all levels shall provide support for the construction and development of rural collective economic organizations in terms of the use of water, electricity, gas, networks, transportation, and other public facilities, as well as the allocation of infrastructure for rural human settlements.

  Chapter VII Dispute Resolution and Legal Liability

  Article 56: Where there are objections to the confirmation of membership of rural collective economic organizations, or disputes arise over internal management, operation, income distribution, etc., the parties may request mediation and resolution by the township people's governments, neighborhood offices, or competent departments for agriculture and rural affairs of the people's governments at the county level; If they are unwilling to mediate or fail to mediate, they may apply to the rural land contract arbitration institution for arbitration, or they may directly file a lawsuit with the people's court.

  Where the lawful rights and interests of women are violated when confirming membership in rural collective economic organizations, causing harm to the societal public interest, the procuratorate may issue a procuratorial recommendation or initiate public interest litigation in accordance with law.

  Article 57: Where decisions made by the general assembly, representative congress, board of directors or responsible person of a rural collective economic organization infringe upon the lawful rights and interests of members of a rural collective economic organization, the aggrieved members of the rural collective economic organization may request that the people's court revoke it. However, the civil legal relationship formed between the rural collective economic organization and the bona fide counterpart in accordance with the decision shall not be affected.

  Where a member of an infringed rural collective economic organization fails to exercise the right of revocation within one year from the date on which the aggrieved member knew or should have known the reasons for revocation, or within five years from the date on which the decision was made, the right of revocation is extinguished.

  Article 58: Where members of the board of directors, board of supervisors, supervisors, or principal management personnel of rural collective economic organizations engage in the conduct provided for in paragraph 2 of Article 35 of this Law, the competent departments for agriculture and rural affairs of the township people's governments, neighborhood offices, or county-level people's governments shall order corrections to be made within a set period of time; where the circumstances are serious, sanctions or administrative punishments are to be given in accordance with law; where collective property losses are caused, liability for compensation shall be borne in accordance with law; where a crime is constituted, criminal responsibility is pursued in accordance with law.

  Where the persons provided for in the preceding paragraph violate the provisions of this Law by using collective property to provide security for their own debts or those of others, the guarantee is invalid.

  Article 59: Rural collective economic organizations may lawfully initiate litigation in the people's courts against conduct that infringes upon the lawful rights and interests of rural collective economic organizations.

  Article 60: Where members of the board of directors, members of the board of supervisors, supervisors, or principal management personnel of rural collective economic organizations violate laws and regulations or the provisions of the articles of association of rural collective economic organizations in the performance of their duties, and cause losses to rural collective economic organizations, they shall be liable for compensation in accordance with law.

  Where the persons provided for in the preceding paragraph have the conduct described in the preceding paragraph, the board of directors, the board of supervisors, or the supervisors of the rural collective economic organization shall file a lawsuit in the people's court; Where litigation is not promptly initiated, 10 or more members of rural collective economic organizations with full capacity for civil conduct may request in writing that the board of supervisors or supervisors initiate litigation in the people's courts.

  Where the board of supervisors or supervisors refuse to initiate a lawsuit after receiving a written request or do not initiate a lawsuit within 15 days of receiving the request, the members of the rural collective economic organization that submitted the written request as provided for in the preceding paragraph may file a lawsuit in their own name in the people's court for the benefit of the rural collective economic organization.

  Article 61: Where the charter of a rural collective economic organization or the decision made by the general meeting or congress of a rural collective economic organization violates the provisions of this Law or other laws and regulations, the township people's government, the neighborhood office or the competent department of agriculture and rural affairs of the people's government at the county level shall order it to make corrections within a set period of time.

  Article 62: Where local people's governments and their relevant departments illegally interfere with the operation and management of rural collective economic organizations and property management activities, or fail to perform corresponding regulatory duties in accordance with law, the people's government at the level above shall order corrections to be made within a set period of time; where the circumstances are serious, the legal responsibility of the relevant responsible persons is to be pursued in accordance with law.

  Article 63: Where a rural collective economic organization is dissatisfied with an administrative act, it may apply for administrative reconsideration or initiate an administrative lawsuit in accordance with law.

  Chapter VIII: Supplementary Provisions

  Article 64: Where a rural collective economic organization has not been established, villagers' committees and villagers' groups may perform the functions of the rural collective economic organization in accordance with law.

  Where villagers' committees and villagers' groups perform the functions of rural collective economic organizations in accordance with law, the relevant provisions of this Law are to be applied by reference to matters related to collective property and members' rights and interests.

  Article 65: Rural collective economic organizations and their names that have been registered in accordance with state provisions before the implementation of this Law shall continue to be valid for the period of validity of the legal person registration certificate after the implementation of this Law.

  Article 66: Members who have already been confirmed when rural collective economic organizations carry out the reform of the rural collective property rights system before the implementation of this Law do not need to be reconfirmed after the implementation of this Law.

  Article 67: This Law takes effect on May 1, 2025.