Chapter II
SPECIFIC PROVISIONS
Article 5.- Land use levy collection upon land assignment by the State
1. For land assigned in form of land use right auction or land-using project bidding, the land use levy collection shall be based on the provisions of Clauses 1 and 3, Article 4 of this Decree.
2. For land assigned for long-term stable use under decisions of competent State bodies without going through land use right auction, the land use levy collection shall be based on the provisions of Clauses 1 and 2, Article 4 of this Decree.
3. For land assigned for term use under decisions of competent State bodies:
a) For projects with land use duration of 70 years, the land use levy collection shall be based on the provisions of Clauses 1 and 2, Article 4 of this Decree;
b) For projects with land use duration of under 70 years, the land use levy for each year of non-assignment of land shall be reduced by 1.2% of the collection level applicable to the 70-year duration.
4. Where land assignees pay compensations, supports to persons with land recovered under the provisions of Article 3 of the Government’s Decree No. 197/2004/ND-CP of December 3, 2004 on compensation, support and resettlement when the State recovers land, the land compensation, support money amounts shall be subtracted from the payable land use levy amounts, but the subtraction levels shall not exceed the payable land use levies.
Article 6.- Land use levy collection upon land use purpose changes
1. For economic organizations:
a) If they shift from agricultural land or non-agricultural land assignment without the collection of land use levies to land assignment for long-term stable use with the collection of land use levies, the land use levies shall be collected according to the provisions of Clause 2, Article 5 of this Decree.
b) If they shift from agricultural land or non-agricultural land assignment without the collection of land use levies to land assignment for use for definite terms, the land use levies shall be collected according to the provisions of Clause 3, Article 5 of this Decree.
2. For households, individuals:
a) If they convert garden or pond land within the same land plots where exist dwelling houses in population areas, which is not recognized as residential land, into residential land, the land use levies shall be collected at a level equal to 50% of the difference between the land use levy level calculated according to residential land prices and the land use levy level calculated according to agricultural land prices;
b) If they convert agricultural land assigned by the State without the collection of land use levies into residential land, the land use levies shall be collected at a level equal to the difference between the land use levy level calculated according to residential land prices and the land use levy level calculated according to agricultural land prices;
c) If they change the purposes of using land transferred from lawful land users into residential land, the land use levies shall be collected as follows:
- If the transferred land is agricultural land, the land use levies shall be collected at a level equal to the difference between the land use levy level calculated according to residential land prices and the land use levy level calculated according to agricultural land prices;
- If the transferred land is non-agricultural land (other than residential land), the land use levies shall be collected at a level equal to the difference between the land use levy level calculated according to residential land prices and the land use levy level calculated according to non-agricultural land prices.
3. If the residential land assigned for long-term stable use is converted into land used as production and/or business ground, the land use levies shall not be collected.
4. If the land assigned for definite terms is converted into residential land (for long-term and stable use), the collected land use levies shall be calculated according to the residential land prices minus the land use levies already paid according to the prices of the categories of land assigned for definite terms.
Article 7.- Land use levy collection upon the shift from land lease to land assignment with the collection of land use levies
1. Land assignment for long-term stable use:
In case of shifting from land lease to levied land assignment for long-term stable use, the land use levies shall be collected according to the provisions of Clause 2, Article 5 of this Decree.
2. Land assignment for term use:
In case of shifting from land lease to levied land assignment for definite-term use, the land use levies shall be collected according to the provisions of Clause 3, Article 5 of this Decree.
3. In cases where land users shift from land lease to levied land assignment, who previously paid the land-related compensations and paid in advance the land rents, they shall be entitled to subtract the land-related compensation expenses under the law provisions on compensations, supports and pre-paid land rents (of the remaining duration) from their payable land use levies.
Article 8.- Land use levy collection upon the granting of land use right certificates to current land users
1. Households and individuals, that have used residential land from October 15, 1993 to the time of land use right certificate granting and have not yet paid the land use levies, shall have to pay land use levies according to the bases prescribed in Clauses 1 and 2 of Article 4 and Points b and c, Clause 2, Article 6 of this Decree.
2. For current land-using households and individuals falling into the cases prescribed in Clause 6, Article 50 of the 2003 Land Law and being granted land use right certificates, the land use levy collection shall be calculated at prices equal to 50% of the corresponding land prices set by the provincial/municipal People’s Committees at the time of granting the land use right certificates.
3. For households and individuals using residential land converted from land assigned with the collection of land use levies or leased by the State to land- using organizations which have distributed such residential land to their officials and employees within the period from October 15, 1993 to the date this Decree takes effect, when being granted the land use right certificates, the land use levies shall be collected according to the provisions of Clause 2, Article 5 of this Decree, concretely as follows:
a) The land use levies shall be collected at a level equal to 50% of the land use levy level for the acreages within the residential land assignment quotas; this provision shall apply only once to households, individuals; for the subsequent land assignments, the land use levies shall be collected 100%;
b) The land use levies shall be collected at a level equal to 100% of the land use levy level for acreages in excess of the residential land assignment quotas.
Article 9.- Collection of levies on the use of industrial-park land
1. For land assigned by the State with the collection of land use levies to economic organizations, overseas Vietnamese for investment in industrial-park infrastructure construction and business, the land use levy collection is prescribed as follows:
a) For land assigned under decisions of competent State bodies, the land use levies shall be collected according to the provisions in Clauses 2 and 3, Article 5 of this Decree;
b) For land assigned in form of auction or bidding for projects involving land use, the land use levies shall be collected according to the provisions of Clause 1, Article 5 of this Decree;
c) For land areas used for construction of common infrastructural works under projects approved by competent authorities, the land use levies shall not be collected.
2. For organizations, households, individuals, overseas Vietnamese, that wish to use land in State-invested industrial parks as production and/or business grounds, the land use levy collection is prescribed as follows:
a) For land assigned in form of auction, the land use levy collection shall comply with the provisions of Clause 1, Article 5 of this Decree;
b) For land assigned under decisions of competent State bodies, the land use levy collection shall be calculated on the bases prescribed in Clauses 1 and 2 of Article 4 of this Decree.
Article 10.- Land use levy collection applicable to land used for construction of hi-tech parks, economic zones
For organizations, households, individuals, overseas Vietnamese, that wish to use land in hi-tech parks or economic zones as production and/or business grounds, the land use levy collection is prescribed as follows:
1. For land assigned in form of auction, the land use levy collection shall comply with the provisions of Clause 1, Article 5 of this Decree.
2. For land assigned under decisions of competent State bodies, the land use levy collection shall be calculated on the bases prescribed in Clauses 1 and 2 of Article 4, this Decree.
Tìm kiếm
Nghị định 198/2004/NĐ-CP về việc thu tiền sử dụng đất (Bản Word)