Chương 8 Luật đất đai 2013: Tài chính về đất đai, giá đất và đấu giá quyền sử dụng đất

Chapter VIII

LAND FINANCE, LAND PRICE AND AUCTIONS OF LAND USE RIGHTS

Section 1. LAND FINANCE

Article 107. Financial revenues from land

1. Financial revenues from land include:

a/ Land use levy upon land allocation by the State with land use levy, permission for change of land use purpose, or recognition of land use rights with land use levy;

b/ Land rental upon land lease by the State;

c/ Land use tax;

d/ Income tax on transfer of land use rights;

e/ Revenue from sanction of administrative violations of the land law;

f/ Indemnification to the State for damage caused during land management and use;

g/ Charges and fees in land management and use.

2. The Government shall prescribe in detail the collection of land use levy and land rental, sanctioning of administrative violations of the land law, and indemnification to the State for damage caused during land management and use.

Article 108. Bases and time for calculation of land use levy and land rental

1. Bases for calculation of land use levy include:

a/ The land area which is allocated, permitted for change of land use purpose, or of which land use rights are recognized;

b/ The land use purpose;

c/ The land price as prescribed in Article 114 of this Law; in case of auction of land use rights, the land price is the winning price.

2. Bases for calculation of land rental include:

a/ The area of leased land;

b/ The land lease term;

c/ The unit price for land lease; in case of auction of land lease rights, the land rental is the winning unit price;

d/ Types of land lease, including annual rental payment or full one-off rental payment for the entire lease period.

3. The time for calculation of land use levy or land rental is the time when the State decides on the land allocation or land lease, permits change of land use purpose, or recognizes land use rights.

Article 109. Payment of land use levy or land rental upon change of land use purpose or extension of land use term

1. Upon change of land use purpose as prescribed at Points d, e, f and g, Clause 1, Article 57 of this Law, land users shall pay land use levy or land rental in accordance with the following provisions:

a/ Payment of land use levy or the full one-off rental payment for the entire lease period which is the difference between the land use levy or land rental after and before the change of the land use purpose;

b/ Payment of annual rental payment based on the type of land after the change of the land use purpose.

2. When the land use term is extended and the land user is obliged to pay land use levy or land rental, the land user shall fulfill their financial obligations for the extended land use term.

3. The Government shall detail this Article.

Article 110. Exemption from and reduction of land use levy or land rental

1. The exemption from and reduction of land use levy or land rental apply in the following cases:

a/ Using land for production and business purposes in sectors or geographical areas that are given investment preferences in accordance with the investment law, except for investment projects on construction of commercial houses;

b/ Using land for implementation of policies on houses and residential land for the people with meritorious services to the revolution, for poor households, for households and individuals of ethnic minorities living in areas with especially difficult socio-economic conditions, in bordering areas or on islands; using land for social housing construction in accordance with the housing law; residential land for people who have to be relocated when the State expropriates land due to the risks threatening humans life;

c/ Using agricultural land by households and individuals of ethnic minorities;

d/ Using land for construction of non-business facilities of public non-business organization;

dd/ Using land for construction of infrastructure of airports, airfields and facilities to provide air services;

e/ Using land for construction of offices, drying grounds and warehouses; service facilities directly serving agriculture, forestry, aquaculture or salt production for agricultural cooperatives;

g/ Other cases as prescribed by the Government.

2. The Government shall detail this Article.

3. The land development fond of a locality shall be established by the provincial-level People’s Committee or entrusted to the Fund for development investment or other financial funds of the locality to advance capital for compensation, ground clearance or creation of land fund in accordance with land use master plans and plans approved by competent state agencies.

4. The financial sources for the land development fund shall be allocated from the State budget and other mobilized sources in accordance with law.

5. The Government shall detail this Article.

Section 2. LAND PRICE

Article 112. Principles and methods of land valuation

1. Land valuation must abide by the following principles:

a/ Based on the lawful land use purpose at the time of land valuation;

b/ Based on the land use term;

c/ Being suitable with the popular market price of transferred land with the same land use purpose, or winning price in auctions of land use rights in case of organizing auctions of land use rights, or the income earned from land use;

d/ At a time, the adjacent land parcels with the same land use purpose, profitability and income earned from land use have the same price.

2. The Government shall prescribe land valuation methods.

Article 113. Land price frames

The Government shall promulgate land price frames once every 5 years for each type of land and for each region. During the implementation of land price frames, if the popular price in the market increases 20% or more over the maximum price or reduces 20% or more below the minimum price prescribed in land price frames, the Government shall adjust land price frames accordingly.

Article 114. Land price tables and specific land prices

1. Based on the principles, methods of land valuation and land price frames, provincial-level People’s Committees shall develop and submit the land price tables to the People’s Councils of the same level for review before promulgation. Land price tables shall be developed once every 5 years and publicized on January 1 of the beginning year of the period.

During the implementation of land price tables, when the Government adjusts land price frames or there are changes in popular land price in the market, provincial-level People’s Committees shall adjust land price tables accordingly.

At least 60 days before submitting the land price tables to the People’s Council of the same level for review, the provincial-level People’s Committee shall send the draft land price tables to agencies in charge of developing land price frames for consideration. In case of big difference in land prices at bordering locations among provinces and centrally run cities, this difference must be reported to the Prime Minister for decision.

2. Land price tables shall be used as a basis for the following cases:

a/ Calculation of land use levy when the State recognizes land use rights of households and individuals for land areas within land use quotas, or permits change of land use purpose from agricultural land or non-agricultural land which is non-residential land to residential land for land areas within land allocation quotas applied to households and individuals;

b/ Calculation of land use tax;

c/ Calculation of charges and fees in land management and use;

d/ Calculation of fines for administrative violations in the field of land;

e/ Calculation of indemnification paid to the State for damage caused in land management and use;

f/ Valuation of land use rights paid to the people who voluntarily return land to the State in case the returned land is allocated with land use levy, recognized of land use rights with land use levy, or leased land with full one-off rental payment for the entire lease period by the State.

3. Provincial-level People’s Committees shall decide on specific land prices. The provincial- level land administration agency shall assist the provincial-level People’s Committee in the determination of specific land prices. During the implementation, the provincial-level land administration agency may hire organizations having consultancy functions for advising on the determination of specific land prices.

The determination of specific land prices must be based on the investigation, collection of information about land parcels, market land price and information on land price in the land database, and based on suitable valuation methods. Based on the consultation on land price, the provincial-level land administration agency shall submit the specific land price to the council for land price appraisal for consideration before submitting it to the People’s Council of the same level for decision.

The council for land price appraisal comprises the chairperson of the provincial-level People’s Committee as the chairperson, and representatives of related agencies and organizations and the organization with the function of consultancy on land price determination.

4. Specific land price shall be used as a basis for the following cases:

a/ Calculation of land use levy when the State recognizes land use rights of households and individuals for land areas in excess of land use quotas, or permits change of land use purpose from agricultural land or non-agricultural land which is non-residential land to residential land for land areas in excess of land allocation quotas applied to households and individuals; and determination of land rental for agricultural land areas in excess of land allocation quotas or quotas for receipt of transferred agricultural land use rights of households and individuals;

b/ Calculation of land use levy when the State allocates land with land use levy not through auction of land use rights, recognizes land use rights, or permits change of land use purpose for organizations that shall pay land use levy;

c/ Calculation of land rental when the State leases land not through auction of land use rights;

d/ Valuation of land use rights upon equitization of state enterprises that are allocated land with land use levy, leased land with one-off rental payment; and calculation of land rental in case equitized state enterprises are leased land by the State with annual rental payment;

e/ Calculation of compensation amount upon land expropriation by the State.

5. The Government shall detail this Article.

Article 115. Consultancy on land price determination

1. Consultancy on land price determination may be necessary in the following cases:

a/ Development or adjustment of land price frames; development or adjustment of land price tables and determination of specific land prices at the request of competent state agencies;

b/ Settlement of complaints about land price at the request of competent state agencies or related parties;

c/ Performance of civil transactions related to specific land prices at the request by parties.

2. Conditions for activities and practice of land price determination consultancy comply with the Government’s regulations.

3. The land price determination by consultants must be independent, impartial and honest and must comply with land valuation principles and methods prescribed in Article 112 of this Law.

4. Land prices determined by consultants serve as one of the bases for competent state agencies to prescribe or decide on land prices.

Article 116. Rights and obligations of organizations with the function of consultancy on land price determination

1. An organization with the function of consultancy on land price determination has the following rights:

a/ To provide consultancy on land price determination in accordance with this Law, the Law on Price and other relevant laws;

b/ To request information and documents relating to the consultancy on land price determination from consultancy hirers; and to receive service charges as agreed in the contracts;

c/ To unilaterally terminate or cancel the contract on consultancy on land price determination when the consultancy hirer violates conditions agreed by both parties in the contract or as prescribed by law;

d/ Other rights as prescribed by law.

2. An organization with the function of consultancy on land price determination has the following obligations:

a/ To take responsibility before law for the accuracy, honesty and impartiality of the results of consultancy on land valuation determination;

b/ To implement the agreements with consultancy hirers stated in the contract on consultancy on land price determination;

c/ To submit to the inspection and examination by competent state agencies; and to report on the organization and results of consultancy on land price determination to competent state agencies annually or in unexpected cases;

d/ To fulfill the tax obligations and other financial obligations in accordance with law;

e/ To register the list of member valuators and the change or adjustment of this list to competent state agencies of the locality where the organization is headquartered;

f/ To archive documents and records on results of consultancy on land price determination;

g/ Other obligations as prescribed by law.

Section 3. AUCTIONS OF LAND USE RIGHTS

Article 117. Principles of auctions of land use rights

1. Auctions of land use rights shall be conducted on the principles of publicity, continuity, impartiality, honesty, equality and protection of lawful rights and interests of involved parties.

2. Auctions of land use rights shall be conducted in accordance with the order and procedures prescribed in the land law and law on asset auctions.

Article 118. Cases subject to auction of land use rights and cases not subject to auction of land use rights

1. The State shall allocate land with land use levy or lease land through auction of land use rights in the following cases, except the cases prescribed in Clause 2 of this Article:

a/ Investment in construction of houses for sale or for lease or for lease-purchase;

b/ Investment in construction of infrastructure for transfer or for lease;

c/ Use of land fund to create capital for infrastructure construction;

d/ Use of land for trading or services, and land for non-agricultural production establishments;

e/ Lease of land which is part of agricultural land fund for public purposes for agriculture, forestry, aquaculture or salt production;

f/ Allocation or lease of land expropriated by the State through rearrangement and handling of working offices, non-business establishments, or production or business establishments of which the land-attached assets are owned by the State;

g/ Allocation of urban and rural residential land to households or individuals;

h/ Allocation or lease of land in the cases eligible to land use levy or land rental reduction.

2. Cases not subject to auction of land use rights upon land allocation and land lease by the State:

a/ Land allocation without land use levy;

b/ Use of land for which land use levy or land rental is exempted as prescribed in Article 110 of this Law;

c/ Use of land as prescribed at Points b and g, Clause 1, and in Clause 2, Article 56 of this Law;

d/ Use of land for mining activities;

e/ Use of land for implementation of projects on construction of resettlement housing, social housing or public-duty housing;

f/ Land allocation to cadres, civil servants and public employees who change offices under transfer decisions of competent agencies;

g/ Allocation of residential land to households or individuals that have permanent residence status books in a commune but have no residential land and have not been allocated residential land by the State;

h/ Allocation of residential and to households of individuate that have permanent residence status books in a township in an area with difficult socio-economic conditions or with especially difficult socio-economic conditions but have no residential land and have not been allocated residential land by the State;

i/ Other cases as decided by the Prime Minister.

3. In case the land has been put up for auction of land use rights as prescribed in Clause 1 of this Article but nobody participates in the auction or only one person registers or the auction fails after at least 2 times, the State may allocate or lease land without organizing auctions of land use rights.

Article 119. Holding of auctions of land use rights

1. Conditions for holding an auction of land use rights upon land allocation or land lease by the State:

a/ The annual district-level land use plan approved by a competent state agency is available;

b/ The land has been cleared or is land with attached assets owned by the State;

c/ The plan for holding the auction of land use rights approved by a competent state agency is available.

2. Organizations and individuals participating in an auction of land use rights must satisfy the following conditions:

a/ Being eligible to be allocated or leased land as prescribed in Article 55 or 56 of this Law;

b/ Meeting the conditions for the implementation of investment projects under Article 58 of this Law in case of land allocation or land lease for implementation of investment projects.