Resolution on tax reduction, exemption of agricultural land use _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the NATIONAL ASSEMBLY of the SOCIALIST REPUBLIC of VIETNAM, pursuant to the Constitution of the Socialist Republic of Vietnam in 1992 was revised, some additional articles by resolution No. 51/2001/QH10;
Pursuant to the law on agricultural land use tax year 1993;
According to the Government's proposal, PARLIAMENT: 1. The object to be tax free to use agricultural land 1. Agricultural land use tax free for the entire land area, agricultural research service, production testing; land in annual crops has at least one service in the year; the salt land area.
2. agricultural land use tax free for the whole area of agricultural land was allocated to poor households.
3. agricultural land use tax Exemption for agricultural land in the agricultural land allocation limit for the following objects: a) households, individual farmers is State land to agricultural production, including land was inherited, for gifts, get transfer land use rights;
b) households, individual Member Township is agricultural production cooperatives have received land stability of cooperatives, state farm, state forestry to agricultural production in accordance with the law;
c) households, the individual is farming, forestry staff have received land stability of State farm, state forestry to agricultural production in accordance with the law;
d) households, the individual agricultural production has the right to use agricultural land contributed his land to establish agricultural production cooperatives under the provisions of the law on cooperatives.
Article 2. Reduction of agricultural land use tax 1. Reduction of 50% of the agricultural land use tax revenue records every year for an area of agricultural land exceeding traffic limit agricultural land but not too get to limit the transfer of agricultural land use for households and individuals, as defined in paragraph 3 article 1 of this resolution.
With an area of agricultural land exceeding admitted limits the transfer of agricultural land use, they must submit 100% of agricultural land use tax.
2. for the agricultural land which the State assigned to economic organizations, political organizations, social-political organizations, social organizations, business units and other units are defined as follows: a) a 50% reduction of agricultural land use tax revenue records every year for agricultural land which the State assigned to the economic organization , political organization, social-political organizations, social organizations, business units and other units are directly using the land to agricultural production;
b) for agricultural land which the State assigned to economic organizations, political organizations, social-political organizations, social organizations, business units and other units are managed but not directly use land to agricultural production which is delivered to the Organization other private contractor, under contract to agriculture, then make a withdrawal of land under the provisions of the law of the land; in time the State has not revoked the land then must submit 100% of agricultural land use tax.
3.50% reduction of agricultural land use tax revenue records every year for agricultural land which the State assigned to the people's armed units managed to use.
Article 3. Agricultural land limits, limits to receive the transfer of agricultural land use traffic limit agricultural land made under the provisions of article 70 of the law of the land.
The receiving limit agricultural land use right transfer performed according to the provisions of article 71 of the law of the land.
Article 4. Long term, long term tax breaks, tax breaks on agricultural land uses specified in this resolution to be implemented from January 1, 2011 to December 31, 2020.
Article 5. Terms of implementation 1. This resolution have effect from 1 January 2011.
2. From the date of this resolution have effect, subject to tax reduction, exemption of agricultural land use not specified in this resolution shall continue to comply with the provisions of the law on agricultural land use tax.
The case of the taxpayer be entitled to a tax reduction, exempt all agricultural land use as specified in this resolution and regulation of agricultural land use tax act shall be entitled to exemption level, agricultural land use tax.
3. Government detailing and guiding the implementation of this resolution.
This resolution was the National Assembly of the Socialist Republic of Vietnam XII, session 8 through 11/24/2010.