Multiple local natural resources departments responded to the "enterprise land costs" involved in land acquisition: it includes the transfer fee and various direct costs such as taxes, interest, and other investments made by the enterprise

The resumption of special bonds for land storage has attracted significant attention. Recently, some provinces, represented by Guangdong, are accelerating the work of reclaiming and purchasing stockpiled idle land through special bonds. After the Spring Festival, at least 15 cities in Guangdong Province have successively issued announcements regarding the reclamation and purchase of idle land through special bonds. Regarding the Ministry of Natural Resources Document No. 242, which states that "land reserve institutions should entrust registered land valuation agencies to conduct market price assessments for the land parcels to be reclaimed and purchased, determining the basic price for land acquisition based on the lower of the market price compared to the enterprise's land cost," reporters contacted various land resource departments and learned that the enterprise's land cost includes not only the transfer fee when acquiring the land but also various taxes, interest, and other direct costs incurred by the enterprise. In practice, there have been cases where multiple parcels were purchased at the original price or even at a premium