Circular No. 207/2014/tt-Btc: Regulation On Determining The Land Lease For The Company Agro-Forestry, Land Use In The The Purpose Of Agricultural Production, Forestry, Aquaculture

Original Language Title: Thông tư 207/2014/TT-BTC: Quy định về xác định tiền thuê đất đối với công ty nông, lâm nghiệp sử dụng đất vào mục đích sản xuất nông nghiệp, lâm nghiệp, nuôi trồng thủy sản

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FINANCE MINISTRY
Number: 207 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 26, 2014

IT ' S SMART

Q The idea of a land lease on the farm company,

Forestry uses land for agricultural production purposes.

forestry, aquacacal farming

________________

Land Law Base November 29, 2013;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

Base of Protocol 46 /2014/ND-CP May 15, 2014 of the Government rules on the collection of land rent, lease of water;

Base of Protocol 118 /2014/ND-CP December 17, 2014 The Government provides for the arrangement, innovation and development, to enhance the operational efficiency of agricultural, forestry, and agricultural companies.

Decision base 686/QĐ-TTg on 11 May 2014 by the Prime Minister on the Program, the Government 's Plan to implement the Political Department' s 30-NQ/TW Resolution March 12, 2014 on continuing to arrange, innovate and develop, raise the performance. the work of agricultural, forestry companies;

On the recommendation of the Director of the Department of Public Administration,

The Minister of Finance issued a regulatory advisory on determining land deposits for agricultural companies, forestry uses land on the purpose of agricultural production, forestry, aquacuses.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

It provides the identification of land deposits for land used for agricultural, forestry, and aquacoeconomic production purposes.

What? 2. Subject applies

1. Agricultural, forestry companies include:

a) Limited liability companies a shallow, state forestry member holding 100% of the charter capital (later known as farm company, forestry) has been transformed under the Digital Agenda. 170 /2004/ND-CP September 22, 2004 by the Government on the arrangement, innovation and development of state-owned agriculture, the Digital Protocol. 200 /2004/ND-CP December 03, 2004 by the government on the arrangement, innovation and development of the National Business School, the Digital Protocol 25 /2010/NĐ-CP March 19, 2010 of the Government on the transformation of the state company to a limited liability company a member and organization management company LLC a member owned by the State.

b) The farms, the state-owned forestry, have not made the conversion to a limited liability company a state owned, forestry-owned member of the state, but are implemented, innovated, and developed, enhancing operational efficiency in accordance with Article 50. 26 Decree 118 /2014/ND-CP December 17, 2014 The government regulates the arrangement, innovation and development, improving the performance of the agricultural company, forestry.

2. The agencies, organizations, units, other individuals are involved.

Chapter II

SPECIFIC REGULATION

What? 3. Land lease

1. Define the land lease land rent order annually

The annual land lease = percentage (%) of the land (x) Land of the land lease.

a) The percentage (%) calculated land lease is 0.5%.

b) The land price of land deposits used for agricultural, forestry, aquacoreal farming (=) land prices in accordance with the purpose of using the corresponding use at the Land Table by the Provincial People's Committee, the central city of the central city (later known as the Committee) The provincial population of the province (x) with a land price adjustment system issued by the Provincial People's Committee at the time of the lease of the land lease.

The land of land-based land area, the area, the location of land prices, the varying price of land price adjustments, the land cost of land deposits is determined by the average amount of land for the entire lease.

2. Identilocate a land lease land rent order once for both rent time.

Land-to-land lease-to-land lease for both the lease period for land use on the purpose of agricultural production, forestry, aquacoreal farming (=) The land price under the purpose of using the corresponding lease term of land lease by the Provincial People ' s Commission. located at the Land Prices Table (x) with the Land-Price Adjustment System issued by the Provincial People ' s Committee at the time of determining the land lease order.

Where the land area is leased from multiple sites, regions, land prices, different land price adjustments, land rent orders, land rent applications once for the entire lease are determined according to the value of the land. Rent.

The case for the lease of land differs from the specified deadline at the Land Table, the land price to determine the land lease was determined by the following formula:

Land cost of land lease

=

Land Prices at Land Table

x

Land lease duration

The duration of the land at the Land Table

3. Define the land lease order for the country with water

a) For the area of the non-water area, the identification of an annual paid land lease, the lease of land that pays the land rent once for the entire lease period as specified in paragraph 1, paragraph 2 This.

b) For the area of the land that has a water surface, the land lease order annually, the land lease pays land rent once for both the lease period of 50% of the annual land lease or land rent order paid land once for the entire lease period of the type. The land is adjacent, with the same purpose.

What? 4. The area must pay for land rent

Land deposits are used for agricultural production purposes, forestry, aquacal farming is inscribed in the decision to lease land or land lease of the state agency with jurisdiction.

The case after the farm company, forestry has made a sweep of the land use in regulation at Article 13 of the number. 118 /2014/ND-CP December 17, 2014 The Government regulates the arrangement, innovation, and development, improving the operational efficiency of the agricultural, forestry company (later called the Digital Protocol). 118 /2014/ND-CP ) Without the decision to lease the land or lease of the state authority of the state agency, the area must pay the land deposit as an area of land used for agricultural, forestry, and aquacowork in the use of land use. The Provincial People's Committee approved.

What? 5. The principle of regulating land rent order for land lease cases pay the land annually.

1. The land lease application used for agricultural, forestry, aquacal farming is stable 5 years from the time of transfer to land lease.

2. The expiration of the lease-to-land, the land price base at the Land Table, the land price adjustment system, the percentage rate to calculate the land lease by the Provincial People's Committee, the tax authority redefining the land lease and announcing the amount of land rent. The next year of the next stable cycle for the land lease organization.

3. For the undecided case for land lease, land lease is a land lease order to charge the lease of the land which must be filed annually in accordance with the regulation at 1 Article.

What? 6. Predetermined sequence and return of land rent

The sequence identifies and proceeds to the lease of the land implemented by regulation at the Digital Decree 46 /2014/ND-CP May 15, 2014 the Government provides for land rent, water lease, and implementation guidelines.

What? 7. As long, reduce land rent

1. Principles, levels, records, sequences, procedures and jurisdiction, reducing land lease use on the purpose of agricultural production, forestry, aquacoscale farming is carried out by regulation at Article 18, Article 19, Article 20, Article 21 No. 21 Protocol 46 /2014/ND-CP May 15, 2014 the Government provides for land rent, lease of water, and guidelines for implementing this decree.

2. As long as long, reducing land rent on agricultural projects especially preferable investment, investment incentives agriculture project, agricultural projects that encourage investment to be made under the Government ' s regulation of policy encouraging business to invest in the investment in the country. Agriculture, agriculture.

Chapter III

THE ORGANIZATION.

What? 8. The organization performs

1. The Provincial People ' s Committee is responsible for directing the financial body, tax, state treasury, resources and the environment in coordination with local relevant agencies that carry out the identification and collection of land rent in the guidance at this Smart and Affordable. The law of rent-rent, water lease.

2. The Provincial People ' s Committee review, the decision to allow other subjects not to be agricultural, forestry companies that stipulate at Article 2 This Smart, is being used by the State for land lease use on the purpose of producing agriculture, forestry, farming and agriculture. Fisheries to the time must redefine the land lease order for the next stable cycle to be imposed on the calculation of land rent by regulation at this Smart.

3. For the land lease cases the annual land lease has signed the lease of the land and is in a stable time for land lease, the case is in the time of a preferable rule by law on land lease legislation when the rest of the time is fine. The lease of the land, the time of the benefit of the land, is to apply a land-based application. The case of a land lease on a time of stabilisation of the land lease is higher than the specified price on this Smart, which is made to recalculate the land lease by regulation in this Information if the land tenant has a written offer. The tax authority presided in coordination with relevant agencies to redefine the land lease on the above case; the time of the redefining and the stable start of a land lease was applied since 1 January 2015.

4. The lease of land rent land annually at which time must be adjusted to the land lease before 1 January 2015 but has not yet made adjustments to the prescribed adjustment at this Smart City for the remainder of the lease. For the time spent on land, but not yet to regulate the lease, the law was made in accordance with the policy, the law of the time to make the bar, the lease of the land.

What? 9. Effect of execution

1. This message has been in effect since February 15, 2015.

2. Repeal Digital 216 /2012/TT-BTC December 10, 2012 by the Ministry of Finance guidelines determine the land rent for the rubber tree land.

3. In the course of execution if there is difficulty, entangrium, recommended agencies, organizations, units, individuals that reflect on time to the Ministry of Finance to be considered, resolved ./.

KT. MINISTER.
Chief.

(signed)

Nguyen Organic