Circular 230/2012/tt-Btc: Guide To Determine Land Rental For Land To Plant Rubber Trees

Original Language Title: Thông tư 216/2012/TT-BTC: Hướng dẫn xác định tiền thuê đất đối với đất trồng cây cao su

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FINANCE MINISTRY
Number: 216 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 10, 2012

IT ' S SMART

The guide determines the land rent to the rubber tree land.

____________

Land Law Base November 26, 2003;

Base of Protocol 142 /2005/NĐ-CP On 14 November 2005, the Government of the Government of the Procurement of the Land, leased to the water;

Base of Protocol 69 /2009/NĐ-CP August 13, 2009 The Government provides additional planning on land use, land prices, soil recovery, compensation, support and resettlement;

Base of Protocol 121 /2010/NĐ-CP December 30, 2010 by the Government on the amendment, adds some of the provisions of the Digital Protocol 142 /2005/NĐ-CP On 14 November 2005, the Government of the Government of the Procurement of the Land, leased to the water;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

At the suggestion of the Director of the Bureau of Public Administration;

The Minister of Finance issued a guide to determine the lease of land for the rubber tree land.

What? 1. The scope and subject apply.

1. The applicable range: This information instructs the identification of land rent on the soil of rubber plants including: determining the lease of land; exempt, reducing land rent; the sequence, the procedure of collecting land rent.

2. Subject applies:

a) Economic organization; households, individuals who lease land to grow rubber trees;

b) The Vietnamese settled abroad, organized, foreign individuals (including the joint venture economy organization between domestic investors and foreign investors) lease land to grow rubber trees;

c) State agencies have land management functions.

What? 2. Define the land rent.

1. Identilocate a land lease in the case of an annual land lease land lease (applicable to the specified object at point a, point b 2 Article 1).

The land lease for a year equals (=) the land price that collects the land rent (x) at a rate of% to calculate the land lease.

a) The percentage (%) to calculate the land lease was decided by the Provincial People's Committee at 0.75% of the land cost of land rent.

b) The land cost of land rent.

Land prices raise the lease of the rubber tree: a perennial crop price determined by the method of income and identification for each of the sites, the region was decided by the Provincial People's Committee, on the basis of net income from the cultivation of the proper rubber tree. In the local area. In case of a land lease project on the site, many districts are defined by the general level for the entire project.

2. Identilocate the land rent in the case of a land lease of the land rent per lease for both the lease period (applicable to the specified object at the point b 2 Article 1).

Land rent per land for both land lease duration is calculated by the amount of land used by the use of land, such as the use of land for use of land using the same purpose of land use and the same term as land use.

The time of lease of land paid once was granted jurisdiction to lease land (the decision to lease land or lease of land). Where the lease is exempt from the prescribed land, the time of the lease of the land once a given time is granted jurisdiction to allow the lease of the land to subdue the amount of time it is exempt from the lease of the land.

What? 3. The principle of regulating land rent.

1. The case is leased by the State for land rent land, the lease of each project is stable for five years. At the end of time, if the price of land was determined by the Provincial People's Committee to fluctuate less than 20% compared to land prices to charge land rent at the time of the adjacent land lease, imposed on land tables issued by the Provincial People's Committee. at the time of the lease of the land lease order to determine the land lease of the stable period (05 years) followed but not below the lease of the land lease of the adjacent stable period.

2. The land price case provided by the Provincial People ' s Commission fluctuated from 20% or more to land prices to charge land rent at the time of the adjacent land lease order, the Finance Department preclated the ground price adjustment system in accordance with the guidelines. at the Digital Information 94 /2011/TT-BTC June 29, 2011 of the Ministry of Finance amended, the Digital Information plugin 120 /2005/TT-BTC December 30, 2005 of the Ministry of Finance Guide to Numerical Decree 142 /2005/NĐ-CP November 14, 2005 of the Government on the collection of land rent, lease the face of the provincial People's Committee decided, as the basis for the Department of Finance (for the case of economic organization, Vietnamese settlement abroad, organization, foreign individual who lease the land), the Committee. The population of the district (for the family of household, individual tenants) decided to adjust the lease of the stable period (05 years).

3. The case runs out of stable time (05 years) but due to the unadjusted objective cause of the land lease order, the organization, the tenant continued to apply the land lease order of the previous stability to pay off land rent for that time; when the opportunity. You have the authority to implement the order of the lease of each of each of the corrections that you have to pay for the deposit of the authority under the authority of the competent authorities.

What? 4. Land lease in the case of the auction of the use of rent land.

1. The case for the auction of the right to use a lease on the form of land lease pay annually, the land lease is a price hit. The starting price to perform the auction is determined in accordance with paragraph 2 Article 3 of the Digital Information 48 /2012/TT-BTC 16 March 2012 by the Ministry of Finance guidelines for determining the price of the starting point and financial regime in the auction of the use of land for the land to collect land or land rental and modified documents, supplemation of this information (if available).

The land lease order in this case is stabilized for 10 years, the rest of the stable must adjust the land price to calculate the land lease by the following principle:

a) The land price case provided by the Provincial People ' s Commission and published at the time of adjusted adjustment of less than 20% compared to the price of land hit auction or compared to land prices to determine the land lease of the adjacent stable period then apply according to the table. the land price held by the Provincial People ' s Commission at the time of the lease of the land lease order to determine the land lease order for the stable period (10 years) next but ensure that the lease of the stable land of this stability does not exceed 30% of the land lease order. An auction or a land lease of the adjacent stable period.

b) The land price case provided by the Provincial People ' s Commission and published at the time of the adjustment of volatility from 20% or more than the price of land hit auction or compared to land prices to determine the land lease of the adjacent stable period then the Finance Department. the maintenance of the ground price adjustments system in the direction of the Digital 94 /2011/TT-BTC June 29, 2011 of the Ministry of Finance, the Provincial People's Committee decided, as the basis for the Finance Department (for the case of economic organization, Vietnamese settlement abroad, organization, land-based foreign individual), the District People's Committee (for example). The household, the individual tenant, decides to adjust the lease of the stable term (10 years) next but make sure that the term rent bill of this stable does not exceed 30 per cent of the auction or land rent order of the stable. I mean, I'm going to be

2. The case for the use of land lease rights to the form of land rent paid land once for a whole time of lease, the land lease was a price hit. The amount of land rent must be filed by the price of a price hit (the price of land hits the auction) multiplied by (x) with a lease of the land. The amount of land rent must be submitted by the amount of land used to be filed as a land-based auction.

The starting price to perform the power use auction is determined in the direction at 2 Article 3 of the Digital Information. 48 /2012/TT-BTC March 16, 2012 of the Ministry of Finance and the revised documents, this Smart addition (if available).

What? 5. Except for the compensation, the free release.

1. The case of a land tenant makes pre-compensation, support, resettlement and organizational funding implementation of the prescribed degree of release by regulation at the Digital Protocol. 197 /2004/ND-CP 03/12/2004 of the Government on compensation, support, resettlement as the State recovered the land, United States decree 84 /2007/NĐ-CP 25 May 2007 by the Government of the Government to add the granting of the Certificate of Use of the Land, Land revoking, the exercise of the right to use the land, the order, the compensation procedure, support, resettlement when the State revoked the land and settled the claim on land (before day). Number Protocol 69 /2009/NĐ-CP August 13, 2009, of the Government's March 13, 2009, additional government planning for land use, land prices, soil revenues, reparation, compensation, support and resettlement is enforced, except for ground compensation, ground support under a licensed jurisdiction. The lease of the land must be submitted, unless it exceeds the amount of rent.

2. The case of a land tenant makes pre-compensation, support, resettlement and organizational funding implementation of the prescribed degree of release by regulation at the Digital Protocol. 69 /2009/NĐ-CP On 13 August 2009, the government was paid by the state budget by the state budget except for the full amount of pre-approved pre-approved methods under the authority to approve the lease of the land, unless the amount of land rent should be filed.

3. The case of land tenants is being leased by the State for land rent land annually who has made a deduction for compensation, the release of the face by means of approved approval authorship at the Digital Decree. 142 /2005/NĐ-CP On 14 November 2005, the government's lease on land rent, water lease, continued to implement the compensation deduction, the prescribed release by regulation at the Decree. 142 /2005/NĐ-CP 14 November 2005 by the Government (the deductible costs allocated to land rent must submit each year).

4. Since March 1, 2011 (Digital Protocol) 121 /2010/NĐ-CP December 30, 2010 by the Government on the amendment, adds some of the provisions of the Protocol 142 /2005/NĐ-CP On November 14, 2005, the Government of the Government on the collection of land rent, lease of the water is enforced by the state, who was hired by the State for the annual rent of the land, which compensated for compensation, the release of the cash, the deduction for compensation, the release of the face. It ' s in accordance with regulation at paragraph 5 Article 2 of the Digital Decree. 121 /2010/NĐ-CP and guide at Article 3 Digital 94 /2011/TT-BTC June 29, 2011 of the Ministry of Finance, in particular:

The pre-advance amount (if any) in compensation, support, resettlement and the funding of the organization performs compensation, the release of the facet under the approved method of approval except for the land rent must submit the corresponding time to the right time. The lease of the land at the time of the lease of the land at the time of determining the lease had to be submitted for the first time, and it was determined that the time had been completed by the payment of the land rent annually.

What? 6. Level; free principle, reduced land rent.

1. The land tenant plant the rubber tree is exempt, reducing land rent by the following regulations:

a) As long, reducing land rent by regulation at Article 14, Article 15 Digital Protocol 142 /2005/NĐ-CP 14 November 2005 by the Government (modified, supplemated at paragraph 10 Article 2 of the Digital Protocol) 121 /2010/NĐ-CP December 30, 2010.

b) The policy encourages business to invest in agriculture, rural under the regulation at the Digital Protocol. 61 /2010/NĐ-CP April 4, 2010 The government regulates the policy of encouraging business to invest in agriculture, rural, and revised texts, adding this Protocol (if any);

c) The policy of employment use is the legal minority ethnic minority in the Western provinces according to the number Decision. 75 /2010/QĐ-TTg The Prime Minister's Office on November 29, 2010, on the Prime Minister's support of the organization, the use of labour as a minority ethnic minority in the provinces of the West and modified texts, complements the decision (if any).

2. Principles of waive, reducing land lease execution by regulation at Article 13 Digital Protocol 142 /2005/NĐ-CP 14 November 2005 by the Government (modified, supplemated at paragraph 9 Article 2 of the Digital Protocol) 121 /2010/NĐ-CP December 30, 2010 of the Government) and is instructed at Section VI of the Digital 141/2007/TT-BTC December 30, 2007 of the Ministry of Finance Guide to the amendment, Additional Digital Information 120 /2005/TT-BTC December 30, 2005 of the Ministry of Finance Guide to Numerical Decree 142 /2005/NĐ-CP November 14, 2005, Government of the Government on the collection of land rent, lease of water.

What? 7. Presentation, procedure and jurisdiction, reduce land rent.

1. The sequence, procedure; file for free, reduce land rent.

a) The sequence, the procedure for free, reduces land lease execution by regulation at the Tax Management Law 78 /2006/QH11 November 29, 2006 of the National Assembly of the Socialist Republic of Vietnam and the Amendment Law, supplemation (if available), Digital Information 28 /2011/TT-BTC on 28 February 2011 by the Ministry of Finance directed to enforce certain provisions of the Tax Management Law, the guiding implementation of the Digital Protocol 85 /2007/NĐ-CP 25 May 2007 and Decree No. 106 /2010/NĐ-CP October 28, 2010 by the Government and the revised documents, this Smart addition (if any)

b) The record is free, reducing land rent by regulation at paragraph 6 Article 39 Digital 28 /2011/TT-BTC February 28, 2011 of the Ministry of Finance, in particular:

-Free offer, land rent reduction, clear record: land area rent, land lease; free, low-term and long-term exemption, lower land rent (main version).

-The land deposit is prescribed.

-The decision to lease the land, the decision to move from the land delivery does not collect the use of the land to the land lease of the competent organ; the lease of the land (the copy of the certificate is true).

-Investment Certificate (Investment License) or Business Registration Certificate (Copy).

-The licensed investment project has jurisdiction approval (except for the exemption, reducing the lease of land that the subject of a waive, a decrease is not an investment project then in a case that does not require a approved investment project) (A copy of the certificate).

c) In addition to the above papers, for some cases as long as it is required to reduce land rent, there is also a need for additional documents as follows:

-For the lease of the lease land that planted the rubber tree during construction time (architecture) the basic rubber garden base has the following papers:

+ The approved project of the state agency has jurisdiction under the rule of law on investment, which specifies the basic construction time (architecture) of the rubber tree garden; separately, the lease of the household ' s rubber plants, the individual due to the Commission. The people of the provincial government approve or the authorities are authorized by the People's Committee of the Provincial Committee (Copy).

+ The border confirms the actual land area planted in rubber plants during the period of basic construction on each year of the Federation under the provisions of the Provincial People's Committee (Main).

-For the free-to-lease case to grow a rubber tree on the provisions of the law on investment: Preferable Investment Preferences on land rent such as: Investment Incentives Certificates, Investment Permits, Investment certificates issued by the state agency. It's a licensed copy.

-For the free-lease case that plant the rubber tree by regulation at the Digital Decree 61 /2010/NĐ-CP April 4, 2010 of the Government: A Certificate of Investment Incentives by the Provincial People's Committee on Agricultural Project Special Investment, Investment Agriculture Project Investment, Agricultural Project which encourages investment by regulation at Digital Information 06 /2011/TT-BKHT 06/4/2011 of the Ministry of Planning and Investment Guide, the order, the procedure to grant preferable validation, additional investment support to the investment business into agriculture, rural in accordance with the Digital Protocol. 61 /2010/NĐ-CP April 4, 2010 of the government.

-For the exemption from the lease of the land that grows rubber trees by regulation at Decision No. 75 /2010/QĐ-TTg November 29, 2010, Prime Minister of the Government of the Government of the Government of the Government of the Government of Japan 203 /2011/TT-BTC On 30 December 2011 by the Ministry of Finance for the guidance of the organization's support, the use of labour is the ethnic minority of the legal residence in the provinces of Xiyuan and modified texts, suppleming this Information (if any).

-For the case of immunity, reduced land rent issued by the Prime Minister on the recommendation of the Minister, the head of the government, the government of the government, the chairman of the People's Committee of the provinces, the central city of the Central Committee, the filing must have: The Prime Minister ' s Decision (Copy).

-For the cause of a drop in land rent when it's in the ground, the fire, the impossible cause:

+ The data on the actual output of the previous year is adjacent in the unit's financial decision (the Copy of the Corroboration).

+ The border defines the state, the extent of the damage done by the ground, the fire, the irrationable cause by the People's Committee, the ward, the town, or the state governing body of the state.

d) File a waive, reduce land rent.

Land tenants submit "Records for free, reduce land rent" at the same time as prescribation, filing of land rent in the Office of the Office for the Use of the Land or Natural Resources and Environment. In case of a free offer, a reduction in land rent is not at the same time as the prescribation, filing of land rent, "Records for free, reduced land rent" is filed in the tax authority directly management of the income.

2. Authority to decide for free, reduce land rent.

The tax base is based on the free file, which falls on the same with the local profile (for the case of offer as long as it is recommended, decreases simultaneously with the filing of the land rent) or the free file, reduce rent (case of offer waive, decrease insimultaneously with prescribation). The amount of rent to the land, the amount of rent for the land, is exempt.

The Secretary of the Tax Service decides to exempt, reduce land rent, lease the water to the economic organization; organization, foreign individual, Vietnamese settlers residing abroad.

The Secretary of the Tax Administration decides to exempt, reduce land rent, lease the water to the household, the individual tenants.

The rent-free case in the time of construction (architecture) the basic building of a rubber tree: The tax authority makes temporary temporary rent of land in basic building years (except for the year ending); the end of the construction of a rubber tree base, the basis of the lease. It ' s the tax that ' s decided to officially lease the land for the basic construction time of the rubber tree.

What? 8. The sequence identifies and collects land rent.

The sequence identifies and proceeds to the prescribed land rent in accordance with Article 17, Article 19 Digital Protocol 142 /2005/NĐ-CP 14 November 2005 by the Government, at paragraph 11 Article 2 Decree No. 121 /2010/NĐ-CP December 30, 2010 of the Government; as defined by the Tax Management Law and the Executive Guide documents.

What? 9. Processing exists.

For the annual rent-land lease cases that signed the land lease and have determined the land lease application during the lease of the land lease (05 years), the case is in the time of a preferable benefit of the law on rent collection. The land is, at the end of the period of time, the expiration of time, the amount of time that is preferable, and the application of the land lease is applied accordingly.

What? 10. The organization does.

1. The Provincial People ' s Provincial Committee is responsible: Direcing the financial institutions, taxes, state coffers in coordination with local relevant agencies that implement the identification of the amount of land rent must submit, the amount is exempt, decreased and executed, paying for money. lease land to the growing rubber tree land in this Smart and land-lease, water-based policy;

2. This message has been in effect since 1 February 2013.

During the course of the execution, the Committee of the People's Committee of the provinces, the city's central city; the organization, the individual reflects in time for the Ministry of Finance to study, solve.

KT. MINISTER.
Chief.

(signed)

Nguyen Organic