Chương I Nghị định 46/2014/NĐ-CP thu tiền thuê đất thuê mặt nước: Quy định chung

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree regulates the collection of land rent and water surface rent in these cases:

1. Land leased from the State including land on the surface and the underground portions of the aboveground constructions under the regulations of the Law on Land.

2. Land leased for the State for building underground constructions serving business purposes other than the underground portions of aboveground constructions under the regulations of the Law on Land.

3. Rights to enjoyment of land of the land users liable to the land rents recognized by the State.

4. Land lease terms of the land renters liable to the land rent extended by the State.

5. Switch from land allocation by the State before the effective date of the Law on Land (July 01, 2014) to land leased from the State.

6. Water surface leased from the State.

Article 2. Entities liable to land rent and water surface rent

1. The entities leasing land from the State and paying annual land rents or lump sum land rents are:

b) Households and individuals using land for the purposes of agricultural production, forestry, aquaculture or salt making.

b) Households and individuals that wish to continue using the agricultural land beyond the allocation limits prescribed in Article 129 of the Law on Land.

c) Households and individuals that use the commercial land; land for mineral extraction; land for the production of building materials and ceramics; non-agriculture land.

d) Households and individuals that use land for the construction of public works serving business purposes.

dd) Households and individuals that use salt making land to make salt beyond the local limits on land allocation and economic organizations, overseas Vietnamese, foreign-invested enterprises that use land for investment projects on salt making in accordance with the regulations in Clause 1 Article 138 of the Law on Land.

a) Households and individuals who are not directly involved in agricultural production, forestry, aquaculture, salt making, allocated non-levied land and required to switch over to the land lease in case they use land for farming in accordance with the regulations in Point b Clause 1 Article 142 of the Law on Land; households and individuals using land for farming must and required to switch over to land lease if they change the land use purposes in accordance with the Clause 3 Article 142 of the Law on Land.

g) Economic organizations, overseas Vietnamese, foreign-invested enterprises using land to carry out investment projects on agricultural production, forestry, aquaculture and salt making; non-agricultual production and business land; land used for building public works serving business purposes; land for the investment projects on houses for lease.

h) Economic organizations, overseas Vietnamese, foreign-invested enterprises leasing land to invest in underground constructions under the regulations in Clause 2 Article 161 of the Law on Land.

i) Economic organizations, self-financing public service provider, overseas Vietnamese, foreign-invested enterprises using land to build public works.

k) Foreign diplomatic missions using land to build their headquarters.

2. Entities leasing land from the Stated and paying annual land rents are:

a) Military units using land for the purposes of agricultural production, forestry, aquaculture and salt making or those purposes in combination with the defense and security duties.

b) Economic organizations, households and individuals using land in the rivers, canals and streams for aquaculture purpose in accordance with the regulations in Point b Clause 1 Article 163 of the Law on Land.

c) Overseas Vietnamese and foreign-invested enterprises using land in the rivers, canals and streams for aquaculture purpose in accordance with the regulations in Point c Clause 1 Article 163 of the Law on Land.

3. Organizations, individuals, overseas Vietnamese, foreign-invested enterprises leasing land from the management boards of the hi-tech zones in accordance with the regulations in Clause 2 Article 150 of the Law on Land; the management boards of the economic zones in accordance with the regulations in Clause 3 Article 151 of the Law on Land.

4. Organizations and individuals leasing land from the Airports authorities to build facilities and constructions providing the airline services in the airports and land used for building constructions providing services other than the airline services in accordance with the regulations in Point b Clause 3 Article 156 of the Law on Land.

5. Organizations, individuals, overseas Vietnamese, foreign-invested enterprises leasing water surface from the State which is not prescribed in the Article 10 of the Law on Land.

Article 3. Basis for calculation of land rent and water surface rent

1. The land rents paid by the entities leasing land from the State under the regulations of the Law on land are based on:

a) The leased land area.

b) The land lease term.

c) Unit prices with regard to the annual land rents (hereinafter referred to as annual unit prices); unit prices of the lease term with regard to the lump sum land rents (hereinafter referred to as lump sum unit prices). In case of any land lease auction, the unit price is the successful bid.

d) Methods of payment (the annual land rent or lump sum land rent).

2. The water surface rents paid by the organizations, individuals, overseas Vietnamese, foreign-invested enterprises leasing water surface from the State not prescribed in the Article 10 of the Law on Land are based on:

a) The leased water surface area.

b) Water surface use purposes.

c) Unit prices of the leased water.

d) Methods of payment (annual water surface rent or lump sum water surface rent).