The family of people with meritorious services to the revolution in Vietnam to be prioritized in taxes, land use fees, and land rents?
The family of people with meritorious services to the revolution in Vietnam to be prioritized in taxes, land use fees, and land rents?
In subsection 2.5, Section IV, Resolution 18-NQ/TW in 2022 sets out as follows:
- Financial policies on land must harmonize the interests of the Government of Vietnam, land users and investors; have a reasonable and effective regulation mechanism for revenue from land use levy and land rent between the central and local governments; Research has a policy to regulate land rent disparity, ensuring publicity and transparency.
- Review policies and laws on agricultural and non-agricultural land use tax, develop policies and laws on land use tax according to international practices, suitable to the level of development, specific conditions, appropriate means and routes.
- Prescribe higher tax rates for users of many land areas, many houses, land speculation, slow land use, and abandoned land.
- Issue policies on tax incentives, land use levies and land rents suitable to the fields and areas eligible for investment incentives; for poor households, ethnic minorities, and families of people with meritorious services to the revolution; Production planning in localities to ensure national food security and protection of forests, especially protection forests and special-use forests...
What are the regulations of current land use fees in Vietnam?
Under the guidance of Clause 1, Article 2 of Decree 45/2014/ND-CP stipulating who collects land use levy as follows:
- Entities allocated land by the State for use in the following cases:
+ Households and individuals that are allocated residential land;
+ Economic organizations that are allocated land for implementing investment projects on construction of houses for sale or for combined sale and lease;
+ Overseas Vietnamese and foreign-invested enterprises that are allocated land for implementing investment projects on construction of houses for sale or for combined sale and lease;
+ Economic organizations that are allocated land for implementing investment projects on infrastructure of cemeteries or graveyards for transfer of the rights to use land with infrastructure (below refereed to as land for cemeteries or graveyards);
+ Economic organizations that are allocated land for construction of multi-story buildings for multiple purposes, including the area of houses for sale or for combined sale and lease.
The family of people with meritorious services to the revolution in Vietnam to be prioritized in taxes, land use fees, and land rents? (Image from the internet)
What are the regulations of land rent in Vietnam?
The guidance of Article 2 of Decree 46/2014/ND-CP, which stipulates who collects land rent and water surface rent as follows:
- The entities leasing land from the State and paying annual land rents or lump sum land rents are:
+ Households and individuals using land for the purposes of agricultural production, forestry, aquaculture or salt making.
+ Households and individuals that wish to continue using the agricultural land beyond the allocation limits prescribed in Article 129 of the Law on Land.
+ Households and individuals that use the commercial land; land for mineral extraction; land for the production of building materials and ceramics; non-agriculture land.
+ Households and individuals that use land for the construction of public works serving business purposes.
+ Households and individuals that use salt making land to make salt beyond the local limits on land allocation and economic organizations, overseas Vietnamese, foreign-invested enterprises that use land for investment projects on salt making in accordance with the regulations in Clause 1 Article 138 of the Law on Land.
+ Households and individuals who are not directly involved in agricultural production, forestry, aquaculture, salt making, allocated non-levied land and required to switch over to the land lease in case they use land for farming in accordance with the regulations in Point b Clause 1 Article 142 of the Law on Land; households and individuals using land for farming must and required to switch over to land lease if they change the land use purposes in accordance with the Clause 3 Article 142 of the Law on Land.
+ Economic organizations, overseas Vietnamese, foreign-invested enterprises using land to carry out investment projects on agricultural production, forestry, aquaculture and salt making; non-agricultual production and business land; land used for building public works serving business purposes; land for the investment projects on houses for lease.
+ Economic organizations, overseas Vietnamese, foreign-invested enterprises leasing land to invest in underground constructions under the regulations in Clause 2 Article 161 of the Law on Land.
+ Economic organizations, self-financing public service provider, overseas Vietnamese, foreign-invested enterprises using land to build public works.
+ Foreign diplomatic missions using land to build their headquarters.
- Entities leasing land from the Stated and paying annual land rents are:
+ Military units using land for the purposes of agricultural production, forestry, aquaculture and salt making or those purposes in combination with the defense and security duties.
+ Economic organizations, households and individuals using land in the rivers, canals and streams for aquaculture purpose in accordance with the regulations in Point b Clause 1 Article 163 of the Law on Land.
+ Overseas Vietnamese and foreign-invested enterprises using land in the rivers, canals and streams for aquaculture purpose in accordance with the regulations in Point c Clause 1 Article 163 of the Law on Land.
- Organizations, individuals, overseas Vietnamese, foreign-invested enterprises leasing land from the management boards of the hi-tech zones in accordance with the regulations in Clause 2 Article 150 of the Law on Land; the management boards of the economic zones in accordance with the regulations in Clause 3 Article 151 of the Law on Land.
- Organizations and individuals leasing land from the Airports authorities to build facilities and constructions providing the airline services in the airports and land used for building constructions providing services other than the airline services in accordance with the regulations in Point b Clause 3 Article 156 of the Law on Land.
- Organizations, individuals, overseas Vietnamese, foreign-invested enterprises leasing water surface from the State which is not prescribed in the Article 10 of the Law on Land.
Thus, based on the current law on land finance policy legislation on land use levy and land rent, Resolution 18-NQ/TW in 2022 directs the families of people with meritorious services to the revolution to have suitable tax incentives, land use levies and land rents.
LawNet
