New Pathways: Asset Restructuring and Judicial Processes

Integrating Land Rights for Hunan Broadcasting's "Colourful Box" Production Base, Changsha

长沙市湖南广电“七彩盒子”整合盘活

One TV production campus sat on three plots — allocated land held by the broadcaster and sold land split between the broadcaster and its media group — so it could not be planned, permitted or mortgaged as one. The allocated land was injected into the group as a capital contribution instead of paying a CNY 123 million land premium, and the other plot's owner name was simply changed, unifying all 123 mu under one company.

1. Project Overview

The "Colourful Box" project is in the Malanshan Video Cultural and Creative Industrial Park in Changsha, Hunan Province, at the north-west corner of the junction of Sany Avenue and Jinxiu Road, covering about 123 mu. The site comprises three plots: one of about 74 mu of allocated land registered to Hunan Broadcasting System ("HBS"), and two plots of sold land totalling about 49 mu registered respectively to HBS and to Hunan Broadcasting, Film and Television Group Co., Ltd. ("the Group"). Although the allocated and sold land were used together as one project, their legal nature differed. This unusual situation — "one site with two land types, and one land type with two owners" — seriously hampered construction, permits and business operations. Redevelopment began in 2022 and is now complete, reviving 123 mu, recognizing CNY 120 million of asset value and supporting annual revenue above CNY 20 million. The site has become an important production base for HBS and operates as a core part of the "Mango City" cultural and creative hub.

2. Redevelopment Entity and Model

(1) Difficulties

In planning, differences in land type made indicators hard to balance and constrained overall design. In approvals, the dual track of allocated and sold land delayed application and permit procedures. In operation, divided property rights created barriers between spaces, hindering joint operation of venues and mortgage financing.

(2) Redevelopment entities and model

HBS and the Group acted jointly as redevelopment entities. The two operate under a management system of "one Party committee, two institutions, integrated operation". They adopted a combined approach of "capital contribution (equity) with allocated land + change of rights holder name for sold land", with the Group as the single entity taking over the redevelopment. The allocated land registered to HBS was injected directly into the Group by the provincial cultural assets supervision commission as a capital contribution (equity). At the same time, under the Notice of the Ministry of Natural Resources and SASAC on Issues Concerning State-owned Enterprises Revitalizing Existing Land (Ziran Zifa [2022] No. 205), the sold land registered to HBS was re-registered under the Group's name. As a result, all the land became land held for paid use, with ownership consolidated in a single operating entity.

3. Results of the Redevelopment

Better land structure and layout. Unifying the legal nature and ownership of the three plots allowed planning indicators to be calculated as a whole, balancing key parameters such as floor area ratio and building coverage, completing building functions and significantly improving land efficiency and returns.

Promoting regional economic and social development. The project has had a clear "multiplier effect" on the Malanshan area, boosting transport, tourism, catering, accommodation and advertising and giving rise to new businesses and consumption led by technology and culture. It has hosted the recording of high-profile programmes such as Singer and Hello, Saturday, and provides venues for major events such as the Golden Eagle Festival and the Time Concert, with annual revenue above CNY 20 million.

Better public services and living environment. As a new cultural landmark for Hunan, the project improves the city's cultural services and provides high-quality cultural and leisure space for residents, filling a gap in urban cultural infrastructure.

Better land management and deeper institutional reform. The project successfully applied the "capital contribution (equity)" policy to integrate land between a public institution and an enterprise, avoiding about CNY 123 million in cash land transfer fees, easing the fiscal burden on a cultural institution, enlarging state capital and charting an effective path for unlocking the value of existing land assets.

4. Key Practices

(1) Capital contribution: turning allocated land into capital

The Hunan Department of Natural Resources visited the site several times to review land ownership, area and distribution as well as the project's investment and construction progress. It organized valuation specialists and construction experts to examine each plot, discuss and assess the situation, and pinpointed the core problem: "one site with two land types, and one land type with two owners". For the allocated land, it compared two options in detail — "pay the transfer fee and then transfer" versus "capital contribution (equity)" — and, weighing the company's funding pressure, operating costs and policy benefits, chose the best route.

A working approach of "government leadership + professional valuation + market operation" was set: the natural resources department provided policy guidance, the land valuer ensured a fair price and the Group took on development and operation, forming a clear chain of responsibility. Incentive policies on capital contribution with allocated land in the Measures for Capital Contribution (Equity) with Originally Allocated Land by Hunan Provincial State-owned Enterprises and in Ziran Zifa [2022] No. 205 provided an institutional basis for resolving the legacy ownership problem. In June 2024 HBS received provincial government approval for the asset disposal, overcoming the land-type conversion bottleneck, avoiding about CNY 123 million in cash land transfer fees, easing the cultural institution's fiscal burden and lawfully converting land assets into corporate capital.

(2) Change of registration: from scattered land to unified rights

The main problem with the land was that a site used as a whole had "two land types" and "one land type with two owners", and the nature and ownership of the rights needed to be unified. For the sold land with inconsistent rights holder names, an SOE-reform property registration policy was used to change the rights holder's name directly rather than transfer the land use rights. This approach, based on the "one Party committee, two institutions, integrated operation" arrangement between HBS and the Group, extended the incentive in Ziran Zifa [2022] No. 205 for name-change registration when SOEs restructure, shortening the process and reducing the company's financial and time costs.

Through these steps, the sold land registered to HBS was re-registered to the Group and integrated with the allocated land contributed as capital, fully unifying the nature and ownership of rights across all three plots and 123 mu. In planning, the problem of balancing indicators across different land types was solved and key parameters were calculated as a whole; in approvals, the dual-track procedures were unified and approval times significantly shortened; in operation, the barriers created by divided property rights were removed, opening up joint venue operation and mortgage financing.

(3) Multi-party coordination

To ensure precise and efficient implementation, HBS set up a leading group for transferring and injecting the land assets of its production base, responsible for the overall revival of the existing land, with tasks, responsibilities, measures, a timetable and a roadmap. Together with the provincial cultural assets supervision commission, the provincial Department of Natural Resources, the provincial real property registration centre and the Changsha planning and natural resources bureau, it formed a professional team and cross-departmental working mechanism providing policy and technical support.

5. Policy Basis

(1) The Notice of the Ministry of Natural Resources and SASAC on Issues Concerning State-owned Enterprises Revitalizing Existing Land (Ziran Zifa [2022] No. 205) provides the national policy basis for "capital contribution with allocated land" and "change of rights holder name upon corporate restructuring of state-owned enterprises".

(2) The Measures for Capital Contribution (Equity) with Originally Allocated Land by Hunan Provincial State-owned Enterprises (Xiangzigui [2021] No. 7) and Hunan's policies on reviving idle industrial assets and promoting industrial upgrading set out the procedures, valuation requirements and approval process for capital contributions.

(3) The Changsha Guiding Opinions on Redevelopment of Urban Inefficient Land (Trial) (Changziguifa [2023] No. 54) encourage using existing land to develop new industries and business forms.

Show original Chinese text (中文原文)

长沙市湖南广电“七彩盒子”整合盘活

一、项目基本情况“七彩盒子”项目位于湖南省长沙市马栏山视频文创产业园,三一大道与锦绣路交叉口西北角,总占地面积约 123亩。项目用地涉及 3 个地块:其中 1 宗为划拨土地,面积约74 亩,登记在湖南广播电视台(以下简称“湖南广电”)名下;另外 2 宗为出让土地,面积合计约 49 亩,分别登记在“湖南广电”和湖南广播影视集团有限公司(以下简称“广播集团”

)名下。因划拨土地与出让土地实际作为一个项目整体利用,但两部分权利性质不一致,这种“一地两性、一性两主”的特殊格局,严重影响了项目建设、证照办理及经营活动开展。项目从 2022 年起启动再开发,目前已全部完成再开发,有效盘活 123 亩土地,显化资产价值 1.2 亿元,带动项目年营收超 2000 万元,成为湖南广电重要的节目生产基地,并作为芒果城文化创意新高地的核心组成部分投入常态化运营。

二、改造主体和改造模式

(一)处置难点规划层面,土地性质差异导致指标难以平衡,制约项目整体设计;审批层面,报批报建程序中划拨与出让双轨制延误审批周期;经营层面,产权分割引发空间壁垒,影响场馆联动运营、资产抵押融资。

(二)改造主体和改造模式“湖南广电”与“广播集团”共同作为改造主体,双方实行“一个党委、两个机构、一体化运行”的管理体制,采取“划拨土地作价出资(入股)+出让土地权利人名称变更登记”的组合模式,由“广播集团”作为单一改造承接主体。将“湖南广电”名下的划拨土地,由省文资委将该部分土地资产以作价出资(入股)的方式直接配置给“广播集团”;同时,对登记在“湖南广电”名下的出让土地,根据《自然资源部 国务院国资委关于推进国有企业盘活利用存量土地有关问题的通知》(自然资发〔2022〕205 号),办理权利人名称变更登记至“广播集团”名下。通过上述处置,两宗土地统一为有偿使用性质,实现土地资产权属归于同一运营主体。

三、低效用地再开发取得的成效用地结构与布局优化。通过统一三宗地块的权利性质和主体,实现整体规划指标统筹核算,容积率、建筑密度等关键参数得以平衡,建筑功能得到完善,土地利用效率和效益显著提高。

促进区域经济社会发展。项目为马栏山片区带来显著“乘数效应”,有效拉动交通、旅游、餐饮、住宿、广告等关联产业发展,催生了以科技文化产业为主导的新业态和新消费模式,成为区域经济产业发展的新引擎。成功承接《歌手》《你好,星期六》等高流量节目录制,为金鹰节、时光音乐会等重大活动提供场地保障,年营收超 2000 万元。改善公共服务与人居环境。项目作为湖南文化新地标,完善了城市文化服务功能,提升了公共文化服务水平,为市民提供了高品质的文化休闲空间,是补齐城市文化基础设施短板的重要举措。

优化土地资源管理,深化制度改革。项目成功实践了“作价出资(入股)”政策在事业单位与企业间土地资源整合中的应用,避免了约 1.23 亿元土地出让金现金支出,减轻了文化单位财政负担,壮大了国有资本规模,探索出一条激活存量土地资产价值的有效路径。

四、主要做法

(一)作价出资:让“划拨地”变身“资本金”

省自然资源厅多次赴项目现场调研,全面梳理土地权属、面积、分布及项目投资状况、建设进度等情况,组织估价技术队伍、工程建设专家等进行分块梳理、集中讨论、综合研判,精准诊断出“一地两性、一性两主”这一核心症结。针对划拨土地处置,详细比对了“补缴出让金后转让”与“作价出资(入股)”两种方案。从企业资金压力、操作成本、政策效益等维度综合评估,最终选择了最优路径。

确立“政府主导+专业评估+市场运营”的工作思路:自然资源部门提供政策指导,土地估价机构确保作价公允,广播集团承担开发运营,形成责任明晰的实施链条。通过合理运用《湖南省省属国有企业原划拨土地作价出资(入股)管理办法》《自然资源部 国务院国资委关于推进国有企业盘活利用存量土地有关问题的通知》等文件中关于划拨土地作价出资的激励政策,为该项目解决历史遗留权属问题提供了制度层面的保障。2024 年 6 月,湖南广电取得省人民政府资产处置批复,突破土地性质转换瓶颈,直接避免了约 1.23 亿元土地出让金现金支出,减轻了文化单位财政负担,同时将土地资产合法转化为企业资本金,壮大了国有资本规模。

(二)变更登记:让“分散地”走向“统一权”

“七彩盒子”项目在土地利用方面存在的主要问题在于实际整体利用的土地存在“一地两性”和“一性两主”问题,亟须实现土地权属性质与权利主体的统一整合。针对出让土地权利人名称不一致的问题,创新运用国企改革不动产登记服务政策,直接办理不动产权利人名称变更登记,而非进行土地使用权转让。这一做法基于“湖南广电”和“广播集团”“一个党委、两个机构、一体化运行”的实际,延伸利用《自然资源部 国务院国资委关于推进国有企业盘活利用存量土地有关问题的通知》中关于国有企业改制土地权利人名称变更登记的激励政策,有效缩短了盘活处置周期,减轻了企业经济负担和时间成本。

通过上述操作,将登记在“湖南广电”名下的出让土地权利人名称变更至“广播集团”名下,与作价出资方式配置的划拨土地一并整合,最终实现三宗地块、123 亩土地权属性质与权利主体的完全统一。规划层面,土地性质差异导致的指标难以平衡问题得以解决,容积率、建筑密度等关键参数实现统筹核算;审批层面,划拨与出让双轨制下的报批报建程序得到统一,审批周期显著缩短;经营层面,产权分割引发的空间壁垒被打破,场馆联动运营和资产抵押融资渠道得以畅通。

(三)多方协同:发挥部门合力为确保精准施策,高效推进,湖南广电成立节目生产基地土地资产转制注入工作领导小组,统筹负责存量土地盘活工作,分解任务、明确责任、细化措施,制定清晰的“时间表”和“路线图”。联动省文资委、省自然资源厅、省不动产登记中心、长沙市资规局,组成专业团队,构建跨部门协同工作机制,提供政策和技术保障。

五、政策依据

(一)

《自然资源部 国务院国资委关于推进国有企业盘活利用存量土地有关问题的通知》(自然资发〔2022〕205 号)

——为“划拨土地作价出资”“国有企业公司制改制土地权利人名称变更登记”提供了国家层面政策依据。

(二)《湖南省省属国有企业原划拨土地作价出资(入股)管理办法》(湘自资规〔2021〕7 号)及湖南省关于盘活闲置工业资产、促进产业转型升级的相关政策部署——明确了作价出资的操作流程、评估要求、审批程序。

(三)《长沙市城镇低效用地再开发指导意见(试行)》(长资规发〔2023〕54 号)——明确鼓励利用存量土地发展新产业新业态。