Chapter II
SPECIFIC PROVISIONS
Article 4.- Land prices used for valuation of land-use rights
1. The prices of land used for construction of working offices or non-business works shall be determined according to land prices promulgated by provincial-level People's Committees under Decree No. 188/2004/ND-CP.
2. The prices of land used as grounds for production and business activities shall be determined according to the prices of non-agricultural land (other than residential land) promulgated by provincial-level People's Committees under Decree No. 188/2004/ND-CP.
3. The prices of land used for production, research and experimentation in agriculture, forestry, aquaculture or salt-making shall be determined according to the prices of agricultural, forest (including protection forests and special-use forests), aquacultural or salt-making land promulgated by provincial-level People's Committees under Decree No. 188/2004/ND-CP.
Article 5.- Valuation of land-use rights
1. Where organizations are allocated land without collection of land use levy or are donated land-use rights, land-use right value shall be determined by multiplying land areas by land prices defined in Article 4 of this Decree.
2. Where organizations are allocated land by the State with collection of land use levy but are exempt from paying land use levy, land-use right value shall be determined by multiplying allocated land areas by land prices determined according to land-use purposes and land allocation duration.
3. Where organizations have been using land before the effective date of this Decree, the valuation of land-use rights shall comply with Clauses 1 and 2 of this Article.
Article 6.- Adjustment to land-use right value
Organizations must adjust land-use right value included in their asset value if:
1. There is any change in land areas of which land-use rights have been valued due to:
a/ Land inventory carried out under the provisions of the Land Law.
b/ Decisions of competent state agencies on the recovery, further allocation, receipt from transfer of part of land according to the provisions of law.
c/ Other reasons as certified by competent state agencies.
2. Land-use purposes are changed under decisions of competent state agencies.
3. The Prime Minister issues decisions on general inventory and re-valuation of assets.
Article 7.- Accounting land-use right value into asset value
1. For state organizations and agencies, political organizations, socio-political organizations, public non-business organizations, armed forces units, and other organizations, the monetary value of land-use rights shall constitute fixed asset value included in agencies' or units' asset value and constitute a state asset at organizations.
2. For state companies, the monetary value of land-use rights shall be included in their asset value and constitute part of capital allocated by the State. Companies shall have to preserve and manage such land areas according to the provisions of law on management of state assets.
3. Land-use right value shall be accounted into asset value as a separate item in accounting books according to the provisions of law on accounting; land areas and land dossiers shall be recorded and monitored on asset registers of organizations or units.
Article 8.- Recovery and transfer of land-use rights
1. Land allocated without collection of land use levy to organization shall be recovered or have their use rights transferred in the following cases where:
a/ It is used for improper purposes or left unused due to re-arrangement of working offices.
b/ Working offices, non-business establishments or production and business establishments (referred to as collectively working offices) must be relocated under planning due to environmental pollution.
2. The transfer shall be carried out only after obtaining permission for the change of land-use purposes to residential land, agricultural land, or non-agricultural land used as production and business ground according to the provisions of land law.
a/ The Prime Minister or the Finance Minister, as decentralized by the Government, shall decide on the recovery and sale of assets, including land-use rights over land allocated with collection of land use levy or leased land, of centrally-run organizations, to the transferees.
b/ Presidents of provincial-level People's Committees shall decide on the recovery and sale of assets, including land-use rights over land allocated with collection of land use levy or leased land, of locally-run organizations, to the transferees.
3. The transfer of land-use rights or sale of assets attached to land shall be effected mainly by mode of auction or decided by competent state agencies (mandated sale).
The whole proceeds from the transfer of land-use rights must be remitted into the state budget according to the provisions of law on the state budget. In cases where it is necessary to invest in the construction of new working offices (due to relocation or re-arrangement thereof), proceeds from the transfer of land-use rights may be used for execution of investment projects approved by competent agencies and shall be managed and allocated in accordance with current regulations on management of state budget capital in capital construction investment.
Tìm kiếm
Nghị định 13/2006/NĐ-CP (Bản Word)