Chapter I
GENERAL PROVISIONS
Article 1.- Objects and scope of application
Land subject to determination of land-use right value for inclusion in the value of organizations' assets assigned by the State under this Decree means:
1. Land for construction of working offices of state management agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, economic organizations, socio-economic organizations, non-business public organizations (non-business units), state companies, people's armed forces units, and other organizations (hereinafter referred to as collectively organizations), which are allocated land by the State without collection of land use levy.
2. Land allocated by the State with collection of land use levy and land received from land-use right transfer for which land use levy already remitted or money amounts already paid for land-use right transfer originate from the state budget.
3. Land allocated by the State without collection of land use levy to organizations for use for research, test or experimentation in agriculture, forestry, aquaculture or salt-making (except for cases where organizations pay for land-use right transfer with non-state budget capital).
4. Land used by agricultural cooperatives as grounds for construction of their working offices, drying yards or warehouses; for construction of service establishments in direct service of agricultural and forestry production, aquaculture or salt-making.
5. Land under protective forests or special-use forests allocated to organizations.
6. Land allocated by the State with collection of land use levy to organizations which, however, are exempt from paying land use levy under the provisions of Article 12 of the Government's Decree No. 198/2004/ND-CP of December 3, 2004, on the collection of land use levy.
7. Land allocated by the State without collection land use levy or with collection of land use levy to equitized state enterprises which, however in the latter case, are exempt from paying land use levy under the provisions of Article 12 of the Govern-ment's Decree No. 198/2004/ND-CP of December 3, 2004, on the collection of land use levy.
Article 2.- Bases for the determination of land-use right value
Bases for the determination of land-use right value are land area and land price:
1. Land areas subject to determination of land-use right value are land areas currently in use, which are allocated under decisions of competent state agencies or received from land-use right transfer. In case of discrepancy between land areas currently in use and land areas stated in land allocation decisions or documents on land-use right transfer, land-use rights shall be valued based on actually used land areas which are certified by provincial/municipal Natural Resources and Environment Services.
2. Land prices for the determination of land-use right value are land prices promulgated by provincial/municipal People's Committees (hereinafter referred collectively to as provincial-level People's Committees) under the Government's Decree No. 188/2004/ND-CP of November 16, 2004, on methods for determination of land prices and price brackets for land of all types (hereinafter called Decree No. 188/2004/ND-CP for short). Where land-use rights are transferred or auctioned, if the transfer prices or successfully bid prices are higher than those promulgated by provincial-level People's Committees, land prices for the determination of land-use right value shall be the actual prices for land-use right transfer or successfully bid prices.
Article 3.- Land-use rights constituting a state asset
1. Land allocated by the State without collection of land use levy to organizations; land allocated by the State with collection of land use levy to organizations which, however, are exempt from paying land use levy; land allocated by the State with collection of land use levy and land received from land-use right transfer for which land use levy already remitted or money amounts already paid for land-use right transfer originate from the state budget, constitute a state asset assigned to organizations.
2. Land-use right value constitutes state asset value and state investment capital allocated to organizations.
3. The transfer and recovery of land-use rights shall comply with the provisions of laws on land and state asset management.
Tìm kiếm
Nghị định 13/2006/NĐ-CP (Bản Word)