Is the compilation of land price lists part of state management of land in Vietnam? Is land use tax a State budget revenue from land in Vietnam?

Is the compilation of land price lists part of state management of land in Vietnam?

Pursuant to Clause 8, Article 20 of the Land Law 2024, it is stipulated as follows:

Content of State Management of Land

1. Promulgating and organizing the implementation of legal normative documents on the management and use of land.

2. Propagating, disseminating, educating, training, scientific research, technology development, and international cooperation in land management and use.

3. Determining the administrative boundary, establishing, and managing administrative boundary records.

4. Surveying, rectifying, mapping cadastral maps, current land use maps, land use planning maps, and specialized maps on land management and use.

5. Investigating, evaluating and protecting, improving, recovering land.

6. Establishing, adjusting, and managing land use planning and plans.

7. Allocating land, leasing land, recovering land, recognizing land use rights, requisitioning land, changing land use purposes.

8. Investigating, developing land price lists, specific land prices, managing land prices.

9. Managing financial matters concerning land.

10. Compensating, supporting, resettling when the State recovers, requisitions land.

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As such, the development of land price lists is one of the contents of State management of land.

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Is the compilation of land price lists part of state management of land in Vietnam? (Image from the Internet)

Is land use tax a State budget revenue from land in Vietnam?

Pursuant to Clause 1, Article 153 of the Land Law 2024, the state budget revenues from land are regulated as follows:

State Budget Revenues from Land

1. State budget revenues from land include:

a) Land use levy;

b) Land rent;

c) Proceeds from administrative violations concerning land;

d) Compensation payable to the State for damages in managing, using land;

dd) Increased land use levy, increased land rent for projects failing to use land or delayed land use;

e) Land use tax;

g) Income tax from the transfer of land use rights;

h) Fees and charges in land management, use;

i) Other revenues as prescribed by law.

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Thus, land use tax is part of state budget revenues from land.

Which entites are land use taxpayers in Vietnam?

* Subjects to Pay Agricultural Land Use Tax

Pursuant to Article 1 of Decree 74-CP and Article 1 of the 1993 Agricultural Land Use Tax Law, individuals and organizations using agricultural land are responsible for paying agricultural land use tax, including:

+ Individuals, households, private households.

+ Individuals, organizations using agricultural land within the commune's public utility area.

+ Enterprises operating in agriculture, forestry, fisheries, including forest farms, agricultural farms, stations, enterprises, other enterprises, public service providers, state agencies, social organizations, armed forces units, and other units using land for fishery, agricultural - forestry production.

* Taxpayers for Non-Agricultural Land Use Tax

According to Article 4 of the 2010 Non-Agricultural Land Use Tax Law, taxpayers for non-agricultural land use tax are specified as follows:

- Taxpayer is the organization, household, individual who has the right to use land subject to non-agricultural land use tax mentioned above.

- If the organization, household, individual has not been issued a land use right certificate, home ownership, and other property associated with land (hereinafter referred to as certificate), the land user is the taxpayer.

- Taxpayer in some specific cases is regulated as follows:

+ In cases where the State leases land for investment projects, the land lessee is the taxpayer;

+ In cases where the land user leases land according to a contract, the taxpayer is determined according to the agreement in the contract. If the contract does not have an agreement on the taxpayer, the land user is the taxpayer;

+ In cases where the land has been issued a certificate but is in dispute, before the dispute is resolved, the land user is the taxpayer. Tax payment is not a basis for resolving land use right disputes;

+ In cases where multiple people jointly have the right to use a parcel, the taxpayer is the legal representative of those who jointly have the right to use that parcel;

+ In cases where the land user contributes business capital with land use right forming a new legal entity having land use rights subject to tax mentioned above, the new legal entity is the taxpayer.