Circular 76/2014/tt-Btc: Guide A Number Of Articles Of Decree 45/2014/nd-Cp On May 15, 2014 By Government Regulation On Land Use Charge

Original Language Title: Thông tư 76/2014/TT-BTC: Hướng dẫn một số điều của Nghị định số 45/2014/NĐ-CP ngày 15 tháng 5 năm 2014 của Chính phủ quy định về thu tiền sử dụng đất

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FINANCE MINISTRY
Number: 76 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, June 16, 2014

IT ' S SMART

Oh. led some of the provisions of the Digital Protocol 45 /2014/ND-CP May 15

2014 by the Government of the Government to make use of land money

____________________

Land Law Base November 29, 2013;

The State Budget Law Base December 16, 2002;

The Tax Management Law Base on November 29, 2006; The Amendment Law, which complements several provisions of the Tax Management Law on November 20, 2012;

The Cost of Law on June 20, 2012;

Base of Protocol 45 /2014/ND-CP May 15, 2014 of the Government rules on the collection of land use;

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;

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

The Minister of Finance issued the Information Guide to some of the provisions of the Digital Protocol 45 /2014/ND-CP May 15, 2014 of the Government rules on the collection of land use.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This information guides the identification and sequence of the identification, procedure of identification, the collection of money using the land; as long as the loss of land use; debit, payment of the money to use the land; transitional treatment guidelines and certain content at the Digital Protocol. 45 /2014/ND-CP May 15, 2014 of the Government Regulation on the collection of land use (after this is called the Digital Protocol) 45 /2014/NĐ-CP).

What? 2. Apply objects

1. Economic organizations, businesses that have foreign investment, households, individuals, Vietnamese residing abroad (the following call for an economic organization, household, individual) was used by the State of the State for the use of land, allowing for the purpose of the transfer of the land. land, recognition of the right to use the land under the provision of land use by the provisions of the Land and Decree Law. 45 /2014/NĐ-CP.

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

Chapter II

SPECIFIC REGULATION

Item 1

DEFINE AND COLLECT MONEY USING LAND

What? 3. Define the money using land when delivered by the State of the Land.

The determination of the money using the land must submit when the land delivered by the State of the Land is carried out by regulation at Article 4 of the number of Protocol 45 /2014/ND-CP; some of the content at this is specifically directed as follows:

1. Economic organizations, households, individuals who are used by the State of the State to obtain land use not through the form of auction, the amount of land used by land must be determined by land prices that collect money using land under the purpose of use of land delivered at the time. have a decision to deliver the land (x) with an area to pay for land use, in which:

1.1. It ' s about land prices that collect money using land:

a) The case is taken by the State of the State, which is an area of the land, by which the land of the land or the land is valued (at the price of land in the Land Table) from 30 billion or above to the central cities of the Central; from 10 billion to the same. The mountainous province, the highlands; from 20 billion times to the rest of the province, the land price of the land, the cost of the land, was the specific land price, the Central Committee of the Central Committee, and the Central Committee of the Central Committee (later called the Provincial People's Committee). according to direct comparison methods, extracts, income, regulatory surplus at the Government ' s Decree for the Land Price.

b) The case was given by the State of the State that the area of the collection of land use of land or land was valued (by the price of land in the Land Table price) of less than 30 billion dollars for the central cities of the Central; less than 10 billion in the provinces. mountain, the highlands; less than 20 billion dollars for the rest of the province, the land price for the land is determined by land prices defined by the Provincial People's Committee (x), which regulates land prices.

1.2. The use of land deposits is an area of land that has been used for land use by land.

2. The land price adjustment system to determine the land price of land-based cash collection determined by each region, route, location corresponding to each purpose of using the land in accordance with the market and economic development conditions, society, and the United States. the local assembly, the Provincial People's Committee, issued annually after applying for the Standing Committee of the General Assembly to the same level.

In the case of some ground positions that implement the project in the same area, the route has a land-based system (construction density, height of the work) other than the general average of the region, the route the Provincial People ' s Committee regulates the operating system. The land price is higher or lower than the general average to calculate the amount of land use for these cases and the specific regulation in the decision to enact the local land price adjustments system.

What? 4. Identilocate the money using the land when granted by the State to the purpose of using land for economic organization

When the purpose of land use, the economic organization must pay for the provision of land by regulation at Clause 1 Article 5 of the Census. 45 /2014/ND-CP; Some of the contents at this paragraph are specifically instructed as follows:

1. The purpose of transferring the purpose of land use from agricultural land, non-agricultural land is not a land at the lease of the land, the land that has the money to use land to land in order to implement a housing construction project to sell or housing for sale. For rent, you must pay for the use of the land as follows:

1.1. The case is being paid once by the State for a lease, when the purpose of transferring the land along with the lease of land to the land must pay the amount equal to the amount of land use by the purpose of the land after it. The purpose of transferring the purpose is to be determined by the stipulation at Clause 1 Article 3 except (-) the amount of rent of land submitted once for the remaining land lease period at the time of the decision to allow the purpose of transferring the purpose of the use of the state of the state authority.

The amount of land rent filed once for the remaining land lease period specified at this point is determined in the following formula:

Land rent pays once for the rest of the lease.

=

The rent is once all the time.

x

The number of years to lease the land.

Total land lease

1.2. The case was used by the State of the State to use the land and had paid the use of land by law before 1 July 2014, when it was authorized by the State to allow land to use land to the ground, and the economy had to pay the amount of money. difference between land use by the purpose of the soil type after the purpose of the purpose of the transfer is determined by regulation at Clause 1 Article 3 This is minus (-) the amount of land used by land on the soil price of the land before the purpose of the purpose of the time of use. The rest of the land at the time was granted by the state authority to allow for the purpose of land use.

The amount of land use of the soil type before the purpose of the purpose of the rest of the time using the remaining land specified at this point is determined by the following formula:

Money uses land of the land before the purpose of the purpose of the remaining land use.

=

The money uses land at the land price of the land shelf life using land use.

x

The number of years to use the soil.

The total shelf life uses land use.

1.3. The amount of land rent filed once for the remaining land lease time stipulated at the Section 1.1 of this and the land use of the land before the purpose of the purpose of the remaining land use period specified at Point 1.2 This paragraph was determined by land price at the time. the point of being granted by the state authority allows for the purpose of transferring the purpose of land; in particular:

a) If the land price is to collect money using soil according to the purpose of the soil after the purpose of the purpose of the case is determined by the method of soil price adjustments, the land price of rent land once for the time of lease land remaining or the land price. The soil usage of the soil before the purpose of the purpose was also determined by the method of regulation of land price adjustments at the time the state agency was authorized to allow for the purpose of land use.

b) If land prices account for land use by the purpose of the soil after the purpose of the purpose of the case is determined by direct comparison, extraction, income, surpluses, land prices rent land per time for the lease period. The remaining land or land prices for land use of the soil before the purpose of the purpose is also a specific land price defined by the above methods at the time appointed by the state authority to allow for the purpose of the purpose of land use.

Determining whether the land price determines the amount of land using soil by means of a land price adjustment system or by other valuation methods is made in accordance with the provisions of this Article 3 Article 3.

2. The case of economic organization receiving a legal transfer to the use of agricultural land in the term of the use of agricultural land of households, individuals; agricultural land, non-agricultural land delivered on a deadline (which land users have previously completed). into the financial obligations of land use money to make a housing construction project in order to sell or housing a combination with lease or project construction projects, i.e., land use of the land must be submitted as follows:

2.1. The case uses the land price adjustment system method to determine land use when transferring the purpose of land:

a) Based on the site of the main site, land prices at the Land Table and the land price adjustment system specified by the Provincial People ' s Commission, the amount that the economic organization paid to receive the transfer of land use by the financial authority identified, in the 5-day period of employment. Since the date of receiving enough records of the relevant information above, the tax agency determines the amount of land on the soil after the purpose of transferring the purpose of the project at the time of the decision to transfer the purpose and the amount of money using the land to submit after subtracing (-) away. The amount of money that transfers the rights to the economy of the economy.

b) The amount that the economic organization paid to receive the transfer of land use is determined in terms of the time being granted by the state authority to allow the purpose of transferring the land in the following formula:

-For transferable land as agricultural land, non-agricultural land originated by the State-based State and the use of land use:

The amount of economic organization paid to be transferred to the land use.

=

Land area for use of land

x

The price of the land type before the target transfer specified at the Land Table corresponds to the land use deadline.

x

Land Price Adjustments

x

The number of years to use the soil.

The shelf life of the land receives a transfer

In it, the ground-shifting land area was the area where the land user had previously completed financial obligations on land use.

-For transferable land, agricultural land is delivered to the extent of the household use of the household, the individual:

The amount of economic organization paid to be transferred to the land use.

=

Land area for use of land

x

Price of the land before the target transfer specified at the Land Table

x

Land Price Adjustments

The information base on the amount of compensation, the release of the side of the project corresponds to the case obtained by the State Revoked State by the Commission of Civil Rights or the Organization for Compensation Duties, the launch of the move to; the amount that the economic organization has. has been paid to receive the transfer of the right to the right of the defined land in accordance with the above formula, the financial institution that imples the specific amount of money that the economic organization deducted into the money using land must submit to the principle of regulation at Point 1. Article 5 Protocol 45 /2014/ND-CP and transferred to the tax authority.

The process and time of file rotation to determine the financial obligations of the land use between the resource and the environment, the tax authority, and the financial institutions are implemented according to the Joint Financial and Natural Resources and Resources Union.

2.2. The case uses direct comparison methods, extracts, income, surpluses to calculate the amount of land use when transferring the purpose of land:

The specific land price base of the soil after the purpose of the purpose of using the land and the specific land price of the land before the purpose of the purpose of the land use of the remaining land used by the Provincial People's Committee; the monetary base of the economy paid for it. The transfer of the right to land using land is subtracted from the use of the land to be submitted by the financial authority, defined by the following formula, and in accordance with the principle of regulation at the point of Article 1 Article 5 The number of protocols. 45 /2014/ND-CP; during the 5-day period of work since the date of receiving enough records of the above relevant information, the tax authority defines and announces the amount of money using the land to submit.

-For transferable land as agricultural land, non-agricultural land originated by the State-based State and the use of land use:

The amount of economic organization paid to receive the land use transfer.

=

Land area is used for use by land.

x

The specific land price of the land before the purpose of the purpose of the land use period was decided by UBND.

x

The number of years to use the soil.

The shelf life of the land receives a transfer

In it, the ground-shifting land area was the area where the land user had previously completed financial obligations on land use.

-For transferable land, agricultural land is delivered to the extent of the household use of the household, the individual:

The amount of economic organization paid to be transferred to the land use.

=

Land area is used for use by land.

x

The specific land price of the land before the destination transfer was decided by UBND.

3. The purpose of transferring the purpose from non-agricultural land is not land in (which is using or derived from the transfer of transfer) to the ground in accordance with Article 1, Clause 2 This is the land price of the land before the purpose of the land price of the type. Non-agricultural land corresponds to the government's regulation of land prices (agricultural trade land in rural; land of production, non-agricultural business is not commercial land, rural services; urban commercial land; land production, business, and business). Non-farm businesses are not commercial land, urban services.

4. The remaining land use case is defined in accordance with the specified formula at Point 1.1, Point 1.2 Clause 1 and Point 2.1 Clause These are not round the year; the time is not full of months, the duration of 15 days or more. 1 month, less than 15 days, not counting on land.

What? 5. Identilocate money for land use when households, individuals are allowed for the purpose of transferring land to land in the country.

In the family case, the individual was authorized by the state authority to allow the purpose of transferring land to the ground, paying the use of the land by regulation at paragraph 2 Article 5 of the Census. 45 /2014/ND-CP; some of the contents at this paragraph are guided as follows:

1. A family of households, individuals who are employed by the State for non-agricultural land (not land in) in the form of paying land rent once for a whole time of lease, when transferred to land at the same time as transfer from land to land. has to pay the land by the difference between the amount of land that uses land on land prices, except (-) the land rent must submit an increase in the non-agricultural land cost of the remaining land lease at the time granted by the state authority. The purpose of using the land by regulation at Point 2, Article 5 of the Fifth Protocol 45 /2014/ND-CP, specific:

Land rent per time of the remaining lease period is determined in accordance with the specified formula at Point 1.1 Clause 1 Article 4 of this. Land prices charging land rent must submit once the remaining land lease period is determined by the land price adjustment system method if the amount of return of land use of land or property is valued (as per the land price in the Table of Land Table). The decision of the state agency has jurisdiction to allow the purpose of land use of land to land; less than 10 billion dollars for the mountainous provinces, the highlands; less than 20 billion in the rest of the provinces. For the case of land or land that has the right to use the land of the land for the amount of the amount of land using the land higher than the above values, the land cost of the land deposits must be filed once a time of the remaining land lease is determined by the means of the land. Direct comparison, extracts, income, surplus surplers at the Government's decree on land prices.

2. The purpose of using the land derived from the transfer of the use of the legal land to the land, the collection of land uses as follows:

) The land originated as a garden, a pond in the same land that houses a residential property that is not recognized as a land where it collects land using 50% of the difference between land and land use at the cost of land on agricultural land prices.

b) The land of transferable land originated as an agricultural land delivered to the extent of the use of the household's agricultural land, the individual to collect money using the land equal to the amount of land used by land at the cost of land at the cost of the land. Agriculture.

c) The land of transferable land originated as non-agricultural land that would collect money using soil, and the amount of money between the money uses the land at the cost of land at the cost of the land at the cost of the land. The rest.

The amount of money using the non-agricultural land of the time using the remaining land specified at this point is determined by the specified formula at Point 1.2 Clause 1 Article 4 of this.

3. Land prices account for land use on specified cases at Clause 1, Clause 2 This is the land price at the time of a decision to allow the transfer of the purpose of the competent state agency, namely:

a) For land area in terms of land delivery, land prices account for the land of the purpose before and after the purpose of the purpose of the specified land price at the Land Table corresponds to each purpose.

b) For the land area that exceeds the level of land delivery, land prices account for the land of the purpose before and after the purpose of the purpose of the land price corresponding to each purpose and once applied to the applicable land valuation methods at Point 1.1. Third of all.

c) The purpose of transferring the purpose from non-agricultural land is not the land at (which is using or derived from the transfer of transfer) to the land at the cost of soil soil before the purpose of the land transfer of the non-agricultural land accordingly. of the Government on Land Prices (rural trade land; land of production, non-agricultural business is not commercial land, rural services; land-based commercial land; productive land, non-farm business, non-agricultural business). trade, services in the municipality).

What? 6. Subdistribution of land use money for objects used at home-based mixed work

The allocation of land use to the case of a multi-layered construction site attached to the land was given by the State of the Land to many subjects using the regulation at paragraph 3 Article 4 of the number of Protocol 45 /2014/ND-CP is done as follows:

1. For construction work as a tall house, condomiers, houses have a mixture of mixed use (except for the specified case at clause 2 This) then the land use is allocated to each object used by the allocation factor system (x) with its home area. Each object used as follows:

a) The allocation coefficient is determined by the ratio between the building land area and the total home area of the used objects.

b) The case of basement housing is 50% of the basement area is added to the total area area of the objects used to calculate the allocation coefficient.

The case of the area of the basement was determined to be part of the common property of the living objects in the building, the area of the basement allocated to the object of the house.

Where the area of the basement is determined to be owned by the owner of the investment, the area of the basement is allocated to calculate the amount of land use for the object being the owner of the investment.

2. For the case of a state-owned housing sale for the employer, the implementation of the allocation of money uses the land by the rule of the state-owned semi-housing legislation.

What? 7. The determination of the extent of the land delivery in order to calculate the household use of the household, personally when granted by the State for the purpose of land use, recognition of the right to use the land

Households, individuals who are allowed by the State for the purpose of transferring land use, recognize the right to use the land and must pay the use of land by regulation at Article 5, Article 6, Article 7, Article 8 No. 45 /2014/ND-CP; The land area is defined in the limit to calculate the amount of the land used as follows:

1. The identification of the land area in the limit must ensure the principle of each household (including household households due to the statutory separation of the law), the individual is only identified land area in terms of land delivery at or to the extent of recognition of the rights. use the land at once and within a province, the Central City of Central.

In the family case, individuals have multiple plots of land within a province, the central city of the Central city, and the family, which is a combined land area of the land of the land, to determine whether the land area is limited to the extent of the land or the level of recognition. The right to use the land, but the total land area of choice does not exceed the level of land delivery, or the degree of recognition of land rights in the locality where the first option is.

Example:

Mr. A is using 502 plots of land; the first land is housing, there is no prescribed paper at 1 Article 100 of the Land Law of 2013, which has no dispute since 1997, which has a 60 m area. 2 in X County, Z city; second land, 1,640 m. 2 in Y district, Z city is an intercalated agricultural land in the neighborhood, which is now part of the local land use planning. Limit the rights to land use in X County, Z city is 100m 2 ; Limit the recognition of land use in the Y district is 150 m 2 The City of Z is a city of Central City.

In 2015, Mr. A was considered by the State to recognize the right to use land at the first land and allow for the purpose of transferring the land of the second land to the ground. He selected the first land to determine the land area of the scale.

At the first level, 60 meters. 2 The above ground is defined as an area of land in terms of the limit and that Mr. A must pay 50% of the land used by land at the price of land.

As a result, Mr. A worked as a procedure and was intended to use the second soil to the ground where the use of soil was as follows:

-The missing extent of the first land move is 40 meters. 2 (= 100 m2-60 m) 2 ), area 40 meters. 2 This will be imposed on the land board to calculate the amount of land use.

-The area exceeds 1,600 meters. 2 (= 1,640 m) 2 -40 meters. 2 ). Suppose the land price of the second land at the price of land in the Land Table of Z is 20,000,000. 2 then the value of the second land on this scale above this level (according to the price of land in the Table of the Land Table) is:

1,600 meters. 2 x 20,000,000 copper/m 2 = 32,000.000,000

Because the land area exceeds the value of over 30 billion dollars, the amount of land use when the purpose of land use of the land area exceeds the extent of which the specific land price is defined by direct comparison, extraction, income, and the use of the land area. It ' s the surplus and the People ' s Provincial Committee.

2. The case of household, individual co-holders the right to use the land of 1 parcel of land, area in terms of the extent of the land delivery identified as follows:

a) The case of households, individuals with authority granted by the state authority to separate the land for each household, the identification of the area in the limit to calculate the amount of land use is calculated according to the soil when the procedure is issued. The principle of every household, the individual to be separated is only to be identified only by land, for the extent of the land of the land, or to the extent of the land recognition, and within one province, the central city, as defined at the point of a 3-Article 3 Protocol. 45 /2014/NĐ-CP.

b) The case of households, individuals who do not perform or are not authorized by the state authority to allow separation of land, the identification of the area in the limit of the land delivery is calculated according to the standard of determining the extent of the household or the individual. I mean, you know, I mean, you know, I mean, you know, I mean, you know

Example 2:

Mr. A, Mr. B, and Mrs. C were left to inherit the 01-acre estate of 210 m2 in District X, the province of Y which was of no paper-free land under Article 100 of the Land Law of 2013, had housing and stable use between October 15, 1993 and before the day. July 1, 2004, undisputed, was consistent with local land use planning. Mr. A, Mr. B has not yet been identified the land area in the limit to calculate the amount of land use; Ms. C has been determined to be sufficiently covered in order to calculate the amount of land use for other land plants. The limit of land use in X district is 100 m. 2 . In 2016, land on the state agency with the authority to grant the degree of certification, the money using the soil is identified as follows:

-In case Mr. A, Mr. B and Mrs. C united and completed the separation of the soil in three seconds, each of which is 70 m2.

+ Mr A and Mr. B were issued certificates with each of the 70 m2 area that had separated from his identity and was identified as land area in the limit, and Mr A and Mr B had to submit 50 percent of the land using land at the price of land specified at the Land Table by the People ' s Commission. The issue of the department is issued for certification.

Her 70 m2 (70 m2) land area was determined to be an area of excess land, and Mrs C had to pay 100% of the land used by land at the price of land (x) land price adjustments.

-In case Mr. A, Mr. B and Mrs. C sent Mr. B as a representative of the procedure for a Certificate of Certificate for the whole of 210 m. 2 (in the absence of separation) it is required to pay 50% of the land use to an area of 100 m. 2 to the extent of the land recognition in the locality at the price of land specified in the Land Table; it pays 100% of the land on land at the price of land specified at the Land Table (x) the local land price adjustments system for the land area of 110 m. 2 I mean, the limit

3. Family of households, individuals who recognize the right to use the land without paying for land use; receiving transfer of the right to legal land without paying for land use or having a valid paper on the right to use the land, which is now granted. It ' s not calculated that once defined an area of land in the limit to calculate the amount of soil use by regulation at the point a 3-Article 3 Protocol. 45 /2014/NĐ-CP.

Example 3:

In 2012, Mr. A was succeeded by his parents for a 250 m. 2 It was granted the certificate and submitted enough money to use the land, so Mr. A only did the procedure to move the name on the certificate without paying the use of the land. In addition, Mr. A has not been identified as an area of land in order to calculate the land use of the land.

In 2015, Mr. A worked for the purpose of using land for 200 m. 2 The agricultural land, which had its origins in the state of the land in 2004 as prescribed by the law of land to land and given authority by the state authority to allow for the purpose of land use, Mr. A was determined to land on the scale to determine the extent of the land. The price of land, the price of land, was used to use land for land use on land.

4. The local news transfer base is provided by the environmental resource agency, which has a land area of the limit, the land area exceeding the prescribed level at Point A 3 Article 3 Decree No. 3. 45 /2014/ND-CP; The tax authority and the introduction of the use of the land to the household, the individual.

5. The addition of land-to-land to determine the extent of the amount of land provision specified in Clause 1 Article applies to cases of household, the individual being transferred to the use of the land, which has been recognized for use of the land since 1 July 2014. Prior to July 1, 2014, the household, the individual who had been issued certificates for land-selected land-selected soil, but the soil was issued with a certificate granting a smaller land area than the degree of recognition or restriction of land in the locality, After July 1, 2014, the individual filed a certificate for the second soil, the land area of the land, and the lack of the first land, the chosen option would be used to calculate the second soil when the body was confirmed. The area is in and out of bounds to calculate the amount of land use.

Example:

Mr. A is using 02 plots of land: First land is housing, there is no identification as prescribed at 1 Article 50 of the 2003 Land Law, which has no dispute since 1997, which has an area of 70. M2 in X District, K Province; second land area of 120 M2 in Y District, K Province is an intercalated agricultural land in the neighborhood, now part of the local land use planning.

In 2012, Mr. A was considered by the State to recognize the right to use land on the first land. Limit credit to land use in X District, K Province is 100 m 2 When issued a certificate at the first soil, the entire area is 70 meters. 2 The land is determined to be an area of land in the limit.

In 2015, Mr. A continued to do the procedure and was intended to use the second soil to the ground where the land use was defined as follows:

-The missing limit of the first land is 30 meters. 2 (= 100 m) 2 -70 meters. 2 ), 30 m. 2 This will be imposed on the land board to calculate the amount of land use.

-The area exceeds 90 meters. 2 (= 120 m) 2 -30 meters. 2 ), this area will be applied to land at the Land Table (x) system that regulates the land price to calculate the amount of land use.

What? 8. Identilocate money using land when recognizing the right to use the land (certificate level) for household, the individual to the land at whose origin was unproperly delivered on July 1, 2004.

The determination of land use in recognition of land use (certification level) for household, individual to the land at which the origin was handed out was not correct before July 1, 2004, as specified in Article 8 of the Census. 45 /2014/ND-CP; some of the contents at this are guided as follows:

The proof paper on how to have paid the agency, the organization to be used the land when determining the land use stipulated at Point a, point b 1 Article 8 digital decree. 45 /2014/ND-CP; including:

1. Receivable receipt, receipt of money for the use of land, pay compensation by Decision No. 186 /HSBT on 31 May 1990 of the Council of Ministers for the damages of agricultural land damage, the land of the forest when switching to other purposes.

2. Receivable receipt, receipt of cash receipts according to the $60 /TC-TCT on 16 July 1993 by the Ministry of Finance on the guidance of the management of the management of the state owned housing, the granting of the use of the housing and construction land.

3. Receivable receipt, receipt, invoice or other types of paperwork proved to have paid the money to use the land of the People ' s Committee or of the agency, the organization of the land without jurisdiction.

What? 9. Predetermined sequence, collection of money using land

1. For Economic Organization

a) The case applies the land price adjustment system method to determine the land use: the land-adjusted system base and the land board issued by the Provincial People's Committee; the amount of compensation, support, resettlement, or the amount of transfer of the franchise. The use of land is subtracted from the use of land (if any) provided by the financial authority; in the 5-day period of work since the date of receiving the primary record of the financial records provided by the resource and environment authority, the tax authority imples and announces the use of the land. Soil for economic organization.

b) The case applies the comparison, extracts, income, surpluses to calculate the land use: for the 5-day period of work since the date of receiving enough of the financial records provided by the resource and environmental authority; land prices account for land use. by the Provincial People ' s Provincial Committee decides; the amount of compensation, support, resettlement or amount of the transfer of land use is subtracted from the money using the land (if any) as determined by the financial authority; the tax authority imples and announces the history of the land. The land for the economic organization.

The filing tax authority records the proceeds of land use on the economic organization prescribed by the Appendix 05 issued by this message.

2. For households, individuals:

a) The case of a new housing state, which is intended to use land to the ground, is recognized for the use of land (certificate level) for which soil prices collect land use are determined by the method of soil price adjustments:

The household, the individual filed for a Certificate of Certificate or for a transfer of the purpose of land use at the Office of the Office for the Use of the Land or the Environment and Environment Agency (in the absence of the Office for the Registration Of Land Rights).

The main site of the site by the Office for the Office of the Office for the Use of the Land or the Environment and the Environment and the Environment, during a 5-day period of work since the date received valid records, the base tax authority on the Land Table, the land price adjustment system, by the Commission of Human Rights. The provincial population regulates and the land area that collects money uses the land to determine whether the money uses the land to submit and inform the household, the individual.

The case has not yet been the basis for determining the use of the land to submit, in a 3-day period of work since the date received the case, the tax authority must inform the Office for the Office to register the land or the resources and the environment to supplement it. Files.

b) The case of land delivery, the purpose of land use, the recognition of the right to use the land at which land prices collect land use is determined by income methods, surpluses, extracts, comparisons, comparison: the site of the primary profile by the resource and the environment. moved to, the specific land price was decided by the Provincial People ' s Commission, for a period of 5 working days, the tax authority identified and announced the use of land to submit to the household, the individual.

The filing tax authority records the proceeds of land use on households, individuals according to the prescribed form at Annex 05 issued by this message.

3. Process and time turnover the case between the resource and environmental authority, the tax authority, the financial body in determining the price of land to charge, the collection of land uses specified in Clause 1 and Clause 2 This is done in accordance with the guidelines. Finance and Environment and Environment.

What? 10. Revenue of land use when changing the process of building details

1. The case of economic organization delivered by land not through the form of land-based rights auction, the purpose of the purpose of using the land to implement an investment project that has completed financial obligations on land use, then was given authority by the state authority. allows change of the process to build details that result in changes in the number of land use (density, height of the work) processing as follows:

1.1. The case of the proposed economic organization and authorized by the state authority allows for a change in the process of building details (densities, the height of the work) resulting in an increase in the number of land uses required by the addition of land use (if any) in principle:

a) The land-based land price case is determined by direct comparison methods, extracts, income, surpluses make the difference between the amount of land using soil prices determined by the above methods of the building planning. set up the details before and after the adjustment at the same time the state agency has the authority to allow change of the planning.

b) The land-based land price case that is defined by the land price adjustment system method makes the difference between the amount of land use by land price defined by the method of soil price regulation of cost-building planning. Before and after adjusting at the same time the state agency was authorized to change the planning.

1.2. In case of management requirements, the State regulates the process of building details that reduces the number of land use (density, height of the work) leading to a reduction in land use, the return of the economy to the return of money using the land by the difference between history. The land is planned to build up the details before and after the adjustment at the same time the state agency has the authority to regulate the planning. Determining the amount of the difference is made as specified at the Point of 1.1.

The refund of the land use stipulated in this paragraph is carried out in the form of direct return or compensation to the financial obligations of the economic organization with the State under the rule of law on the state budget and the law on tax management.

2. The case of economic organization delivered by land through a form of land rights auction form to implement an investment project that has completed financial obligations on land use, then proposed changing the process of building details that led to changes in the system using the use of the land. The soil (density, height of the work) must define and submit the amount of the land using the land (if any) in accordance with the principle of regulation at this 1 Article; in particular:

a) The event of a land-based auction price auction is determined by direct comparison methods, extracts, income, surpluses make the difference between the amount of land using soil prices determined by the above methods of the rule. planning to build details before and after the adjustment at the same time the state agency has the authority to allow change of the planning.

b) The price of land-to-use auction begins in accordance with the land price adjustment system, land Table price base, land price adjustment system, and the principle of this coefficient adjustment provided by the Provincial People's Committee to carry out the income. The amount of land-based land use is determined by the method of land price adjustments that corresponds to the pre-construction process and after the adjustment at the same time the state agency has the authority to allow change of the planning.

3. Identilocate the land use in case of a change of detailed construction planning only for the land that was given land, which was intended to use the land and completed its financial obligations before 1 July 2014.

a) For the calculated cases and paying the use of land by policy on the collection of land use of land where land prices are determined to be based on the project ' s detailed construction planning (coefficient of land use, density, height of construction work), When the state agency is authorized to allow change of the project's planning, you have to redefine and collect the amount of money that uses the land (if any) by law at the time appointed by the competent authorities. The plan.

b) For the calculated cases and paying the use of land by policy on the amount of land use the land at which land prices are determined is not based on the project ' s planning indicators, when authorized by the state authority to allow adjustments to change the only land. The planning of the project is not determined to collect the amount of money that uses the soil (if any).

What? 11. Deal with compensation, free face release

The handling of the compensation, the release of the facers is by regulation at Article 15 of the number 45 /2014/ND-CP, some of the content at this is specifically directed as follows:

1. For the case of land delivery through an auction form, the reimbursation of the cost of compensation, the free release due to the state budget carried out by the rule of law on the state budget.

2. For the land of land delivery not through the form of auction, the reimbursable cost of compensation, the free discharge of the state budget due to the person being delivered to the land and being filed into the state budget. This amount, the land user, is subtracted from the amount of use of the land to submit (if any) or is included in the investment capital of the project (in the case of the use of land not paying for land use).

3. The case of the use of land voluntarily before the compensation, the free release by regulation at paragraph 2 Article 15 digital decree 45 /2014/ND-CP then the financial institution made the record, notate the amount of compensation, the free release of the property that was subtracted to the use of the land in accordance with the law of the state budget.

What? 12. Record debt and payment of money using land

The household, the individual was given the purpose of using the land; granted the certification to pay the use of the land by regulation at this decree and to the family, the individual was resettled by the State House without financial difficulties. The amount of money used by the land must be filed in accordance with Article 16 of the number of countries. 45 /2014/ND-CP; some of the content at this is specifically directed as follows:

1. The procedure of debit and payment of money using land

a) The household, the individual of the subject who is owed the money to use the land by regulation at Article 16 of the number 45 /2014/ND-CP The proposed application issued a Certificate of Identification or filing for the purpose of using a land or resettlement record; or an application for a debit when the notice of the payment of the land to the Office of the Office for the Use of the Land or the Office of the Property. The Environment and the Environment (in the absence of the Office for the Citizenship Registration) of the People's Committee, where the land is located.

b) The main site of the site, including the application to debit the land of the household, personally due to the Office of the Office for the Use of the Land (or the Resources and Environment Office) to move in, the tax authority determines the amount of money used by the household, Individuals by regulation and filing of land-based debt monitoring (the debt monitor is set in detail according to the land area in terms of limit and beyond the degree); simultaneously transferring information about the amount of land use must submit to the Office for the Registry of the Land or Land. The resources and the environment.

c) Based on the amount of money used by the tax authority identified, the Office for the Registration of the Land (or the Natural Resources and Environment Office) provides a district-level civil rights commission issued a certificate to the household, the individual of which owes the amount of money to land on the ground. Certificate. After receiving notice of payment of land use, household, new individuals with a bill to be owed money owed to the land and the District People's Committee issued a certificate for the household, the individual of which was owed the amount of money to use the land on the evidence. It is received by the Office of the Registry for the use of the land to transfer information about the amount of money that uses the land to the tax authority on the basis of the debt and payment of the debt to the land by default.

2. Payment of money using land:

a) When payment of the debt owed to the land, household, personal to the tax authority that prepaid the debt payment by the prescribed pattern at Annex 03, issued by this message, the tax authority is on the basis of the creditor to do the payment of the debt to the household, the fish. Yeah,

In the case after five years from the date of the debit on the certificate, the household, the individual who paid the debt or on a five-year period without paying off the debt, the amount of the land was owed to each type of land in terms of the scale and beyond the extent of the debt. The ratio (%) has not yet completed financial obligations and households, individuals have to pay land use with this section as follows:

The use of land must be filed with (=) the amount of land use and the debt divided (:) for the total amount of land use calculated at the time of land at the time of the Certificate of Identification Certificate (x) with the money using land redefined at the price of land at the time of the debt.

b) After the land user has completed payment of the debt, the debt-tracking base, the tax authority confirmed by the prescribed Form at Annex 04 issued this message to the use of the land to the Office of the Office for the Use of the Land (or the Financial Chamber). The Environment and the Environment, and the Environment, are to eradicate the debt that uses the land on the certificate.

3. Household, the individual who is owed the money to use the land when the transfer is required to pay up enough money to use the land. The case is allowed to transfer a portion of the land, on the basis of a filing permit, the tax authority that determines the amount of money using the land corresponding to the portion of the transfer area. In the case of an inheritance to the use of land which the heir to inherit is the right to use the land that is not paid to the use of the land, the heir to the heir is liable to continue to pay the debt under the law of inheritance law.

Item 2

EXEMPT, REDUCE LAND USE

What? 13. Free use of land

The exemption from land use is done by regulation at Article 11 of the number. 45 /2014/ND-CP; some of the content at this is specifically directed as follows:

1. Free use of land in the limit of land delivery in the event of the State of the Land, which allows for the purpose of transferring the purpose of land use, recognizing the right to use the land for the public with the Revolution made in accordance with the law of the public. The immunity of land use to the public with the Revolution was made only when the state agency ' s decision had jurisdiction over allowing for free use of the land under the law of the public.

2. Household, free-to-exempt ethnic minority countrymen who use the land to have a permanent residence in the region of economic conditions-particularly difficult social conditions; border areas, insular areas under the rule of law on the terms of the site. Socioeconomic-particularly difficult, the insular border.

3. People who are given new land on the relocation project due to natural disasters are exempt from the use of land when not compensated on land at the place of the relocation (where to go).

What? 14. Reducing land use

The reduction in land use is done by regulation at Article 12 of the Digital Protocol. 45 /2014/ND-CP; some of the content at this is specifically directed as follows:

1. Poor, non-regional ethnic minority households with economic-social conditions are particularly difficult according to the list of places where economic-social conditions are particularly difficult, the insular and non-subject border regions are exempt from the use of land. according to the Regulation 2 Article 11 of the Digital Decree 45 /2014/ND-CP When the state agency has the authority to decide the land, the recognition of the right to use the land (certificate of certificate) for the first time, or allowing for the purpose of transferring the purpose of agricultural land, non-agricultural land (not land) to land, is reduced by 50 percent. use land in the limit of land delivery. The poor household, which is reduced to a reduced amount of land use, has to have a local permanent residence where the land is granted certification, which is recognized for use of the land, which is intended to use the land.

2. The reduction of land use on people with the Revolution by regulation at paragraph 2 Article 12 Protocol No. 2 45 /2014/ND-CP is only done when there is a decision by the state agency to have jurisdiction over allowing the reduction of land use by the rule of law on the person with the public (the Provincial People's Committee or the authorized or devolve organ).

What? 15. Proposition records and access to free profile, reducing land use.

1. The profile offers as long as the loss of land use:

1.1. The offer is exempt, reducing the amount of land use; in which it is clear: the area, the reason for free, decreases;

1.2. The proof paper belongs to one of the cases exempt, reducing the amount of land use (copy certificate), namely:

a) The case of a person with the right of the Revolution must have paper-related papers, reducing the use of the manual land at Clause 1 Article 13 and paragraph 2 Article 14 of this.

b) For the person of the poor to have the confirmation of the competent authority on the poverty pursuits to the provisions of the Ministry of Labor and Social Affairs;

c) For ethnic minority households in areas of economic conditions-difficult societies, particularly difficult, the insular borders must have permanent or confirmed passports of the People's Committee;

d) For the social housing construction project under the rule of law on housing must have the approval text of the state agency that has jurisdiction over the project approval and decision on the exemption of land use;

For the land of building housing for the person to relocate due to natural disaster, the authorities have confirmation that the authority is not compensated, supporting the relocation at the site of the relocation.

1.3. The papers are related to the soil (if any).

2. The land users file a free offer, reducing the use of land as follows:

a) For economic organization: For a maximum period of 15 working days since the date of receiving the decision of the land, allowing for the purpose of transferring the purpose of land use, the economic organization filing a proposal for free, reducing the use of land to the tax authority where there is land.

b) For households, individuals: The filing of the application for free, reducing the use of land is done together with the Certificate of Certificate of Certificate, for the purpose of applying the land to the Office of the Office for the Use of the Land or the Environment and the Environment.

What? 16. Presentation, procedure for free, reduced land use

The filing base offers as long as, reducing the use of land received from the economic organization or from the resource and environment agency to move to, during the 15-day period of work, the tax authority identified and issued a decision waive, reducing the amount of land use, namely the following:

1. The case of subject matter determining land prices under direct comparison methods, extracts, surpluses, surpluses: the tax authority that determines the amount of land use is exempt, decreased by (=) the area must pay the use of the land (x) at the price of land at the Price Table. The kernel (x) with the land price adjustments system and the amount of money is exempt, reduced specific to the decision-free, reducing the use of land; at the same time at the Free Decision, reducing the use of land to clear content: " The case of economic organization transfers the right to land use. for the land area has been exempt, reducing the use of land using land use has been exemped, reduced to the State; the amount of land use. It is said at the decision of the law at the time of the transfer. "

2. The case of an object that determines the price of land that proceeds to use land as the land price at the Land Table (x) with land price adjustments: the tax authority determines the amount of land used as long as the amount of land (=) the area must pay for the use of the land (x). with land prices at the Land Table (x) with land price adjustments and the amount of money that is exempt, reduced specific to the Decision-free, reducing land use.

Chapter III

THE ORGANIZATION.

What? 17. Proctor to relay some of the problems arise when the Notification Effect is in effect

1. The case of the Provincial People ' s Commission has not issued a prescribed land price adjustment system at the Digital Protocol. 45 /2014/ND-CP and guidance at this Smart is continued to use the issued land price adjustments system of 2014 under the regulation at Digital Information. 93 /2011/TT-BTC April 29, 2011 of the Ministry of Finance and applied to the end of December 31, 2014 to determine the property price of land use.

2. For the proposed records that determine the financial obligation of the land use was received by the state authority prior to 1 July 2014, the agency continued its implementation.

3. For the proposed records that determine the financial obligations of the household 's land use, the individual has submitted at the Office of the Office for the Use of the Land or the Environment and Environment Agency or the District People' s Committee or transferred to the tax authority. Prior to July 1, 2014, it was followed by policy and land prices at the time of the filing of valid files.

For the proposed records that determine the financial obligation on the land use of the economic organization submitted at the Office of the Office for the Use of the Land or the Environment and Environment or the Environment or the Environment or the Environment Agency, the financial body before 1 July. In 2014, it was followed by policy and land prices at the time of the decision to deliver the land, allowing for the purpose of transferring the land or the time of the actual land table by law on the use of land before July 1, 2014.

4. For the housing project, the new urban district project has the decision of the state agency to have jurisdiction over the collection, paying the use of the land by regulation at UN Resolution. 33 /2008/NQ-CP December 31, 2008 by the Government and Guide at Digital Information 192 /2009/TT-BTC October 1, 2009, by the Ministry of Finance, citing the application of the payment of land use to the new urban area project, housing project, industrial zone engineering infrastructure project at the United States Congress. 33 /2008/NQ-CP Prior to July 1, 2014, it was followed by these regulations. Since July 1, 2014 onwards, housing projects, the new urban district project have not yet implemented land prices and collection, paying for land use by regulation at the No. 1 Resolution. 33 /2008/NQ-CP December 31, 2008 Government of the Government makes the identification and recording, paying for land using the prescribed land at the Digital Protocol. 45 /2014/ND-CP And guidance on this.

5. The household case, the individual was authorized by the state agency to permit the purpose of transferring land use, recognition of the right to use the land (certificate level) since July 1, 2014 returned after making the money using the land at the time possible. decided to move the purpose of using the land or the decision to recognize the land use of the competent state agency.

The family case, the individual filed a valid application for the purpose of using the land, applied for a certificate, but since the state agency had the authority to slow down the decision to transfer the purpose of using the land or the decision to recognize the right to use the land. the financial obligation on the household ' s land use money, the individual is determined by policy and land prices at the time of the slowest under the deadline by which the state agency has the authority to enact a decision to transfer the purpose of land use or decision decision. the right to use land by regulation at the Ministry of Finance and Natural Resources and Environment and Guide to the rotation of the user ' s profile Land-based financial obligation on land use, land rent.

What? 18.

1. The Provincial People ' s Committee is responsible:

a) Command of the presiding finance agency, in coordination with the local relevant agencies that implement the construction of the land price adjustments system for the slowest application since 1 January 2015.

b) Command the financial institutions, taxes, state coffers, resources and the environment in coordination with other relevant agencies in the locality to implement the identification and income of the land in the direction of this information.

c) Check out and process cases of misconduct or cases of complaint, denouncing by the jurisdiction of the prescribed law.

d) Regulation of coordination processes between local authorities in the rotation of the profile, determining the financial obligation of the income land using the prescribed land at this Smart, which is consistent with local relevant and practical texts; in which the rule of the specify the deadline, the responsibility of each organ, the unit, the use of the land in the prescribation, determination and execution of the proceeds of land use.

2. The Tax Directorate is responsible for directing the organization to implement the identification and the collection of money using the land under the administrative procedure reform process; direct the review and decision-free decision, reducing land use by regulation at the Digital Decree. 45 /2014/ND-CP And guidance on this.

3. The state treasury is responsible for directing the organization to collect money using the country in accordance with the state budget collection process and the agreement with the tax authority to organize the collection of land use, which is favorable to the taxpayers who use the land to the state budget.

What? 19.

1. This message has been in effect since 1 August 2014.

2. The cases of the birth of the obligation on land use since 1 July 2014 are carried out under the regulation at the Digital Protocol. 45 /2014/ND-CP May 15, 2014 the Government provides for the use of land and guidance on the site.

3. Repeal Digital 117 /2004/TT-BTC December 7, 2004 Guide to Fifth Protocol. 198 /2004/ND-CP December 03, 2004 of the Government on the collection of land use; Digital News 70 /2006/TT-BTC August 02, 2006 by the Ministry of Finance of the Amendment Guidance Finance Supplement 117 /2004/TT-BTC December 07, 2004; Digital News 93 /2011/TT-BTC June 29, 2011 by the Ministry of Finance on amendment, Additional Digital Information. 117 /2004/TT-BTC December 7, 2004.

4. This message repel the content of the collection of land using the prescribed land at Form 01 /TKTH-SDDPNN, Model 02 /TSDE, Model 03 /MGTH issued by Digital Information 156 /2013/TT-BTC November 05, 2013 of the Ministry of Finance directed the implementation of several provisions of the Tax Management Law, the Amendment Law, which complements certain provisions of the Tax Management Law and the Digital Protocol. 83 /2013/NĐ-CP July 22, 2013 of the Government; repel the content of the collection of land-using land at Form 23/QTr-KK issued with the 1864 Census Regulation /QĐ-TCT on December 21, 2011 regulation of the management process of management, tax return, tax filing and payment. Tax accounting.

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

KT. MINISTER.
Chief.

(signed)

Nguyen Organic