Chương 2 Luật Thuế Chuyển quyền sử dụng Đất 1994 số 35-L/CTN: Căn cứ tính thuế

Chapter II

BASES FOR TAX CALCULATION

Article 5

The bases for calculating the tax on land-use right assignments are the acreage of the land, the value of land and the tax rate.

Article 6

The value of the land use for calculating the tax on the assignment of land-use rights is set by the People's Committee of provinces and cities directly under to the Central Government, which is within the value range set by the Government in accordance with the practical situation in each locality.

Article 7

The tax rates on the assignment of land-use are set as follows :

1. For an organization, a family household or an individual who has right to use land but who has not paid for its use, or is required to pay for it under the Land Law, the tax rate is as follows :

a. Land for agriculture, forestry, aquaculture and salt production : 10% (ten percent)

b. Land for residence, construction and other uses : 20% (twenty percent)

2. In case an organization, a family household or an individual that has the right to use land and has paid for the use under the Land Law, and in case the assignment of the land-use right is made for the second or more time and for which tax has been paid in the previous assignment in accordance with the provision of Item 1 of this Article, they shall, when permitted to make the assignment, pay a tax of 5% (five percent).

3. In case organizations, family households or individuals exchange their assigned land plots which have different values due to the difference in acreage, location or the type of land, the tax is 5% (five percent) of the difference in value.

Article 8

When the authorized State agency allows a change in the purpose of the land use, the assignment of the land-use right is to be carried out as follows :

1. If the purpose of the land use is to change from agriculture, especially long-terms rice cultivation, to non-agriculture undertakings, the tax shall be at least 40% (forty percent). If the change is from an agricultural project to an industrial project, the tax shall be below 40% (forty percent). The detailed tax rates shall be submitted by the Government to the National Assembly Standing Committee for approval.

2. If the change is from non-agricultural to an agricultural purpose, the tax shall be 0% (Zero percent).

Article 9

When necessary, the Government may propose that the National Assembly Standing Committee amend or supplement the tax rates, provided for in Article 7 and 8 of this Law, and submit a report on the matter for approval at the next meeting of the National Assembly.