Decree on the method of determining the price of the land and GOVERNMENT land price bracket based on the law on organization of the Government dated 25 December 2001;
Pursuant to the law No. 13/2003 land/QH11 on November 26, 2003;
The base price of Ordinance No. 40/2002/PL UBTVQH-April 26, 2002;
According to the recommendation of the Minister of finance DECREE, chapter I GENERAL PROVISIONS article 1. The object of this Decree stipulates adjustment method of determining the price of land, framing the soils and soil-specific pricing.
Article 2. Scope 1. The price of the land by the people's committees of provinces and cities under central (hereinafter referred to as the provincial people's Committee) decided under the provisions of this Decree, using as a base to: a) tax for the use of land and land use rights transfer in accordance with the law;
b) charge land use and land lease when land rental, not through land use rights auction or bidding for projects that use the soil for the cases specified in article 34 and article 35 of the law of the land in 2003;
c) calculate the value soil when land use rights do not collect money for land use organizations, individuals in the cases stipulated in article 33 of the law of the land in 2003;
d) valuation of land use to calculate the value of assets of State enterprises when equitizing businesses, choose the form of the land charge to use land as stipulated in paragraph 3 Article 59 of the law of the land in 2003;
DD) calculate the value of land use to collect the fee of land use right transfer vessel in accordance with the law;
e) to calculate the land use right to compensation when the State revoked the land use on the purpose of Defense, security, national interests, public interests and the economic development of the provisions of article 39, article 40 of the law of the land in 2003;
g) charge of compensation for violation of land legislation which cause damage to the State under the provisions of the law.
2. in case of State land, land for lease in the form of land use rights auction or bidding for projects, land use, then the auction hit price of land use right or hit the tender land use projects have not been lower prices due to the provincial people's Committee decision under the provisions of this Decree.
3. This Decree shall not apply to cases of people who have land use agreement on land prices when making the right to transfer, lease, sublease of land use; capital contribution by the land use rights.
Article 3. Explanation of terms In this Decree, the terms below are interpreted as follows: 1. The partition of land in rural areas is the delineation of the Land Fund including the soils in the region are land conditions, edaphic, climatic similarities. On the basis that split up the soils in the region: plain, middle, mountainous to valuation.
2. Transfer of land use right market practice in normal conditions is the amount $ charged on a unit of land area is formed from the results of the actual transaction carries the popularity between the need to transfer and who want to be transferable not affected by factors such as price increases due , due to the change of planning, transfer in forced, consanguinity.
3. The soil in the area of the borders between the provinces, the central cities is the land borders close to each other in the line of administrative boundaries between the province, the central cities.
4. land area is adjacent to each other, followed each other to the ground has been identified.
Chapter II DEFINES the METHOD of LAND PRICE and LAND PRICE BRACKET article 4. Method of determining the price of the land 1. The direct comparison method: the method of determining the price through conducting analysis of the actual land price was the transfer of land use rights in the market of similar soils (about soil type, land, plots of land, soil, type of class municipality, street type and location) to compare price of land plots, determined, soil type needed.
2. the income method: is a method of determining the price calculated by the quotient between the pure income levels are obtained annually on 1 unit of land area compared to interest rates of deposits the average savings per year (up to determine the price of the land) of the type of deposit USD term of 1 year (12 months) at the State commercial bank rates higher savings deposits for the locality.
Article 5. Conditions of application of the method of determining the price of the land 1. The direct comparison method is applied to the valuation of the land when the market has similar soil types have land use rights transfer comparison is with soil type needed.
The price of land use right transfer of similar soils used to analyze, compare with the kind of land need to be transfer pricing rights to use actual land use on the market in normal conditions.
2. income methods only apply to valuations for the soils to determine the earnings yield from the land.
3. Based on the specific situation of the market transfer of land use rights, records of the soils, the collected data, the provincial people's Committee to choose the method of determining the price accordingly; in case of need could use a combination of both methods of determining the price of land is regulated in this Decree to test, compare, compare the prices estimated to determine specific prices.
4. When determining the specific local soils, if there is some kind of land are not eligible to apply to the method of determining the price of the land referred to in article 4 shall apply the provisions of point 6, point 7 a item item 1; 5 points, 6 category b and category c paragraph 1 paragraph 1 article 6 of this Decree to valuation.
Article 6. Framing the soils 1. The land price bracket attached to this Decree is regulated for the soils are classified in the Land Law article 13 include: a) for groups of agricultural land:-the land price Bracket of annual crops (table 1).
-Reading-land crops (table 2).
-Forest land price Bracket produced (table 3).
-Reading-land aquaculture (table 4).
-Framing the salt land (table 5).
-For land of forests and forest land use characteristics, the provincial people's Committee on land price produced by the provincial people's Committee and the decision to base the forest land valuation methods produce specified in article 13 of this Decree to set the price fits the actual situation at the local level.
-With regard to other agricultural land according to the regulations of the Government, the provincial people's Committee based on the price of the type of adjacent agricultural land by the provincial people's Committee decision and land valuation method base for adjacent agricultural land types specified in article 13 of this Decree to set the price to suit the actual situation at the local level.
b) for groups of non-agricultural land:-reading-land in rural areas (table 6).
-The frame price land in the municipality (table 7).
-Framing the land produce, non-agricultural business in rural areas (table 8).
-Framing the land produce, non-agricultural business in municipalities (table 9).
-For land the Agency headquarters building and land for construction careers, the provincial people's Committee on land prices in adjacent or price land in the vicinity by the provincial people's Committee decision and the method of land valuation in the provisions of article 13 of this Decree to set the price of land consistent with the actual situation.

-For land use on defense purposes, security; the land used for public purposes as prescribed by the Government; the land due to the religious basis used; the soil there is works, temples, shrines, pm, from the road, the Church; ground cemeteries, graveyards and other non-agricultural land according to the regulations of the Government; The provincial people's Committee based on the reviews of adjacent soils due to the provincial people's Committee rules and pricing methods of land base for adjacent land types specified in article 13 of this Decree to set the price of land to suit the actual situation at the local level.
c) for groups of land not yet used for the unspecified type of land use purposes including unused land by land, mountains, Rocky Mountains have no trees, when the need to have reviews to calculate compensation for violations of the law of this land type The provincial people's Committee, based on the price of the adjacent land by the provincial people's Committee rules and method of determining the price of the land for the adjacent land types specified in article 13 of this Decree to set the price of land suitability. When the unused land is granted authority for permission to put into use, the provincial people's Committee on land framing of the same type, the same purpose of use by government regulation to set the price of land.
2. Base price of land use right transfer in local realities, the provincial people's Committee is the decision reviews the specific soil types within the limits allowed for increased more than 20% from the maximum price and rising no more than 20% from the minimum price of framing the land the same type specified in paragraph 1 of this article.
Article 7. Adjust the frame reviews the types of land When land use rights transfer price popularity on the market of some or all of the soils in the land price bracket table has constant volatility stretches within a period of 60 days or more, over a broad range (many provinces, cities), causing large price spreads : increase from 30% or more than the maximum price or discount from 30% or more than the minimum price in the price provided for in paragraph 1 to article 6 of this Decree, the Ministry of finance is responsible for presiding over the construction of some or all of the Government's new land price frames adjust accordingly.
Chapter III EVALUATION in LOCAL SOILS article 8. The principle of partition of land in rural areas, agricultural land classification for land valuation of 1. Land partition the land was divided into three regions: the Plains, and the mountains, each region has the following basic features: a) is the lowland plain, a relatively flat and horizontal level with the surface of the sea. The population density, infrastructure and production conditions more favorable commodity circulation middle, mountainous.
b) Middle is moderately level terrain (mountain, higher than the lower plain), including public area is hilly. The lower population density, higher than the mountain plain, infrastructure and conditions of production and circulation of commodities less favorably than plain but easy mountain.
c) higher land is mountainous region, including the great high mountain area Division, complex terrain. Low population density; infrastructures and conditions of production and circulation of commodities less convenient than Midlands. The town is recognized as the mountain under the rules of the Committee of ethnic and mountainous (now the Committee on nationalities).
2. soil classification soil Class to apply in land valuation tax land class using the local farmland was granted the approval authority according to the current rules of the State.
Article 9. Identify the land, land and class positioning of each specific type of land in the countryside to valuation of the land 1. Agricultural land group a) for annual crops, soil land crops, aquaculture land, forest land production, forest soils, forest land use characteristics and other agricultural soils are classified according to the class of land and divided into three categories according to the Township administrative boundary: Delta, Midlands , mountain time.
b) for salt lands are divided by location. The location of the salt land is determined based on the distance from the salt to the salt concentration in the warehouse production or near roads, under the principle of: No. 1 apply to copper salts near the salt depot for or near roads; the location of the next order from Monday onwards has more salt Depot distance and far more roads.
2. The Group of non-agricultural land in rural areas for rural land, land in production, non-agricultural business in rural and other non-agricultural land in rural areas such as: land headquarters building, building a career; land use on defense purposes, security; the land used for public purposes includes ground transportation, irrigation; land for construction of cultural works, health, education and training, sport serves the public interest; land with historical monuments, cultural landscape; land for construction of public works prescribed by the Government; the land due to the religious basis used; the soil there is works, temples, shrines, pm, from the road, the Church; ground cemeteries, graveyards and other non-agricultural land under the provisions of the Government are classified according to the location of each type of land, divided into three categories according to the Township administrative boundary: plain, middle, mountainous to valuation.
The location of each kind of soil in each commune was divided in three parts of administrative boundaries:-region 1: land with frontage to the main traffic axis is located at the town centre or cluster of town (near the commune people's Committee, schools, markets, clinics); near the commercial areas and services, tourism, industrial zones, export processing zones; or not located in the area of the town centre but close to junctions or near rural markets.
-Zone 2: beside the rural traffic roads, adjacent to the area of the town centre, the town, and the service trade precinct, tourism, export processing zones.
-Region 3: is the location of the rest on.
The classification of areas to identify land prices follow the principle: area 1 has the highest profitability, have conditions favorable for infrastructure; the region 2 and region 3 has the ability to be profitable and poor infrastructure.
The location of each kind of soil in each area determined base and profitability, the distance to the front of the line of traffic and infrastructure conditions propitious for living, business and provides services under the rule no. 1 had the highest profit levels , condition of infrastructure advantages for, near the main road axis for the next position, then order from Monday onwards have profitable levels and poor infrastructure conditions are more favorable.
Article 10. Sort municipality, street, location of the land in the municipality of each soil type specific to the land valuation for the land in the municipality, the land produced, non-agricultural business and other non-agricultural land in the municipality, such as: land headquarters building, building a career; land use on defense purposes, security; the land used for public purposes includes ground transportation, irrigation; land for construction of cultural works, health, education and training, sport serves the public interest; land with historical-cultural attractions; land for construction of public works prescribed by the Government; the land due to the religious basis used; the soil there is works, temples, shrines, pm, from the road, the Church; ground cemeteries, graveyards and other non-agricultural land under the provisions of the Government are classified by type of municipality, street type and location of land for valuation.

1. Municipality includes cities, towns, townships are the competent State organs to form and classification of municipalities. Municipalities are classified into 6 categories, including: special municipality, municipality, municipality of type I type II, type III, urban municipality type IV, type V municipality according to the current rules of the State.
For the town, the town not yet rated municipality then folded into the municipality of types V. 2. Street classification type of streets in each municipality determined based primarily on profitability, infrastructure conditions favorable for living, production, business, services, travel, the distance to the center of the town, the center of Commerce, tourism, services.
Streets in each municipality are classified into types of streets are numbered from 1 onwards. The street type 1 applied for land in the Centre of the town, the center of Commerce, services and tourism; have the highest level of benefits, the condition of infrastructures the most favorable; the type of the street following the order from the type 2 onwards apply for land not in the Centre of the town, the center of trade, services and tourism have profitable levels and poor infrastructure.
The case of a street consists of many sections of the street are capable of different profitable, have different infrastructure then each paragraph that street was a street type respectively.
3. Location of the soil in each type of streets of each municipality are determined based on profitable conditions, favorable infrastructure for living, production, business, service, the distance from the road traffic. Location of land in each type of streets of each municipality are classified into the type of position numbers from 1 onwards. No. 1 apply to land next to the street (front) have the highest profit level has the infrastructure conditions favorable for the next position, then order from Monday onwards apply for land not in sailings next profitable level streets and poor infrastructure conditions are more favorable.
Article 11. Jurisdiction to partition the land classification, classification of the streets and the location of specific land for valuation based on the General provisions of article 8, article 9 and article 10 of this Decree and the actual situation, local customs, provincial people Committee regulation to the specific Protocol and specified the partition , Classifieds, decided the number of positions for each type of soil; the number of street types, the number of each type of land elevation of the street to the local municipality to type as a base.
Every year, the provincial people's Committee to implement the adjustment back to the soil, the type and location of land when there are changes due to investment planning, upgrading or building new infrastructures alter the soil type, soil type, class and street location land was classified before.
Article 12. Neighboring land area 1. The area of land on the border between the provinces and cities under central.
a) for agricultural land in the neighboring land areas are determined from the administrative boundary line between the deep division in each province a minimum of 500 metres.
b) for non-agricultural land in a rural area in neighboring land is determined from the administrative boundary line between the deep division in each province a minimum of 300 metres.
c) for non-agricultural land in the municipality in the same type of municipality, the neighboring land areas are determined from the administrative boundary line between the deep division in each province a minimum of 200 metres.
d) where the land area between the separated by rivers, lakes, Canal width from 100 metres back down then the neighboring land areas are determined from the banks of the River, the Lake, the shores of the channel of each side of the River, Lake, deep channels into the side of each province as defined in point a , b, c of this paragraph. If the width of the River, Lake, Canal on the 100 metres is not graded the land border.
2. The area of land on the border of the County, district, town, city in the province, the central cities.
The provincial people's Committee to base the actual situation locally specified land area on the border of the County, district, town in the province, the city for the match.
Article 13. Valuation of specific soil types in local 1. The provincial people's Committee when valuation, price adjustment of the specific local soils are: a) made the land class, type, partition Street and location of land according to the provisions of article 8, article 9, article 10 and article 11 of this Decree.
b) based on the principle of determining the price of the land specified in article 56 the law of the land; method of determining the price of land and framing the land types specified in article 4, article 5, article 6; the method of valuation for each specific type of land in this Decree and the land use right transfer pricing practice common on the market in normal conditions to build the table of the types of specific local land, the people's Councils at the same level for comments before the decision.
2. valuation methods specific to each type of land When valuing for soils would then apply Government price regulation framework for this type of land. Specific valuation methods for each type of land under the framework are as follows: a) for annual crop land, crops, aquaculture land, forest land, forest land production and land-use characteristics and types of other agricultural land: land # 1 of each region (plain, Middle , mountains) and each type of land with soil factors, location, topography, climatic conditions, the weather and the best irrigation conditions corresponding to the highest price, the next class in the order from # 2 onwards have inferior elements with lower rates.
b) for the salt land: land at no. 1 has the highest price, the next location in sequence from the second onwards with the lower price.
c) for land in the land business, manufacturing, non-agricultural and non-agricultural land in the countryside: the land at area 1 has the highest price, the land area that followed the order from Monday onwards with the lower price.
In each area of land, land prices are determined by location. The soil in the number 1 position in region 1 has the highest rate of 1 areas, the location of the next order from Monday onwards with the lower price. Similarly, the land at no. 1 in the area had the highest rates in the 2 area 2, the location of the next order from Monday onwards with the lower price; the soil in the number 1 position in the area had the highest price level 3 area 3, the next location in sequence from Monday onwards with the lower price.
d) for lands located in the area of alternating ponds and land in the countryside but not granted certification authority land in the land prices are regulated by the price of land cultivated perennial highest ranking of the same region; at the same time, based on the actual situation of local people's committees at the provincial level to higher land price regulation, but the maximum level may not exceed 2 times the price of land cultivated perennial high class for the same region by the provincial people's Committee.
DD) for land in the land business, manufacturing, non-agricultural and non-agricultural land in the municipality: in each type of municipality land prices were determined according to the type of streets.
The land in the street type 1 in the central zone of the town, the Centre of trade in services have the highest rates. The soil in the streets then type in order from 2 onwards with the lower price.

In each type of soil were determined for each street location. Ground in position 1 of the street type I have the highest rates of street type I; the location of the next order from Monday onwards with the lower price. Similarly, the Earth in position 1 of the following street types have the highest rates for each type of streets; the next position with the lower rates under each type of street.
Case a kind of streets include many potentially profitable segments vary, the transfer of land use right of different realities and level of infrastructure complete different then each ramp are classified corresponding streets to specific valuation by the provincial people's Committee decision.
e) for farmland is interspersed in the municipality are not planning on land or other non-agricultural land, then the land prices are regulated by the price of land cultivated perennial highest ranking of the same region; at the same time based on the actual situation of local people's committees at the provincial level to higher land price regulations, however, must not exceed 2 times the price of land cultivated perennial high class for the same region by the provincial people's Committee decision.
g) for land in the countryside in coastal axis positions main roads (Highway, provincial road), the focal point of transportation, trade, tourism, industry, provincial people's Committee based on the actual local situation to rule the land price in this location for the match but does not exceed three times the maximum rate of land prices in the frame in the countryside the Government-prescribed in clause 1 article 6 of this Decree.
Article 14. Land prices in neighboring areas 1. The price of land in the area of the borders between the provinces and cities under central.
a) When land valuation in the area on the border of the province, central cities, provincial people's Committee has the neighboring land is based on the provisions in clause 1 of this Decree, article 12 deals with each other about the price of the land, the land price adjustment plan in neighboring areas principle:-Land border in soils would then apply according to government price regulation framework for this type of land.
-For land in the area of the borders between the provinces, the central cities as prescribed in clause 1 article 12 of this decree if natural conditions, infrastructures the same, with the same purpose of current use, the same purpose of use according to the master plan, the price is the same.
Special cases the price difference may be the same, but the difference must not exceed 20%.
b) regards the land in neighboring areas specified in point a of this paragraph 1 without agreement was to price regulation, shall report to the Prime Minister's decision.
2. The price of land in the area on the border of the County, district, town, city in the province, the central cities.
The provincial people's Committee pursuant to the provisions in clause 2 article 12 and to apply the principles of valuation of land in neighboring areas defined in art. 1 of this regulation to particular land prices in the area neighboring the land accordingly.
Article 15. Adjust the types of specific land for local people's committees at the provincial level to adjust the price of the land in the following cases: 1. When land use rights transfer pricing practice in the market in normal conditions in the local soil type, location of certain land has lasted continuously variable within 60 days or more , causing large price disparities: reduction from 10% or more in comparison with the price due to the provincial people's Committee decided to then adjust the price down; If the increase from 20% or more compared with reviews by the provincial people's Committee decided to then adjust the price increase but the rate adjusted prices do not exceed 20% of the maximum price of framing are specified in clause 2 of article 6 of this Decree.
2. When the authority to adjust the planning, land use planning, land-use change, land class, change the type of municipality, street type and location of the land to the land prices in the area have changed according to the type of land price bracket fit but may not exceed the rates specified in paragraph 1 of this article.
3. the Government's land price Brackets are adjusted.
Chapter IV IMPLEMENTATION article 16. Implementation 1. The Ministry of finance under the authority is responsible for guiding the implementation, examine the implementation of this Decree and settle the case concerns arise about land prices as suggested by their local authority; network organization of land price statistics, investigation and monitoring of land prices within the country; chairing the Government adjusted building framing the soils; the Organization of land valuation professional training.
2. The ministries and institutions, land-use authorities are responsible for directing and inspect, inspect the implementation of the price of land under the provisions of this Decree.
3. provincial people's Committee has the responsibility: a) the regulation of land price, land price adjustments in a timely manner in accordance with the provisions of this Decree. Publicize the local land price on January 1 of every year and when the land price adjustment, implementation, and test the performance reviews in local soils.
In case of need when considering to decide local land prices, the provincial people's Committee can rent the unit can function valuation, consulting on land price survey, investigate the transfer of land use rights, construction consultant reviews the specific soil types.
b) Not be decentralized or delegated to the departments, the people's Committee of the district, town or city in the regulated price of soil types.
c) test, the handle and resolve specific problems related to the price of land in the local jurisdiction.
d) track the fluctuating price of land use right transfer, often held land price statistics.
DD) reported the Finance Ministry grant a price situation using local soils periodically 6 months; the time limit for submitting the previous report on June 15 and December 15 of each year.
e) Quoted a sum of funding from local budgets to make the investigation, survey reviews the transfer using the soils, hire consultants to build the land price and valuation of local soils.
Article 17. Terms of implementation 1. The Decree has effect after 15 days from the date The report and replacing Decree No. 87/CP dated 17/8/1994 of government regulations framing the soils, decision No. 302/TTg dated 13 May 1996 by the Prime Minister about the adjustment coefficient (k) within the framework of land and Decree No. 17/1998/ND-CP dated 21 March 1998 of the main Government on the amendments, additional item 2 article 4 of Decree No. 87/CP dated August 17, 1994 regulations framing the soils.
2. provincial people's Committee pursuant to this Decree to promulgate specific land prices publicly applied from January 1, 2005.
3. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the people's committees of provinces and cities under central authority responsible for the implementation of this Decree.