Circular No. 02/2023/TT-BTC amending and supplementing certain Articles of Circular No. 18/2016/TT-BTC dated January 21, 2016, issued by the Ministry of Finance guiding the implementation of certain provisions of Decree No. 35/2015/NĐ-CP dated April 13, 2015, of the Government on the management and use of rice-growing land.

Circular No. 02/2023/TT-BTC amends and supplements certain Articles of Circular No. 18/2016/TT-BTC guiding the implementation of Decree No. 35/2015/NĐ-CP stipulating the management and use of rice-growing land. This document focuses on the use of financial support for rice growers, soil quality analysis, improvement of rice-growing soil quality, and investment in agricultural infrastructure construction.

文号02/2023/TT-BTC
文件类型Circular
发布机关Ministry of Finance
签署人Võ Thành Hưng — Thứ trưởng
更新14/06/2026
行业Finance
领域State Budget
发布日期06/01/2023
生效日期20/02/2023
失效日期
状态In effect
✦ 智能摘要

Circular No. 02/2023/TT-BTC amends and supplements certain Articles of Circular No. 18/2016/TT-BTC guiding the implementation of Decree No. 35/2015/NĐ-CP stipulating the management and use of rice-growing land. This document focuses on the use of financial support for rice growers, soil quality analysis, improvement of rice-growing soil quality, and investment in agricultural infrastructure construction.

适用范围

Rice growers, relevant state agencies such as the Provincial People's Committee, Department of Agriculture and Rural Development

要点

  • Rice growers shall be supported with at least 50% of the funding to apply new varieties, technological progress, and new technologies in rice production (Article 4.1).
  • The remaining funds shall be used for periodic soil quality analysis for irrigated rice fields every ten years (Article 4.2a).
  • The Provincial People's Committee shall direct the preparation of plans to improve the quality of rice-growing land to be submitted to the Department of Agriculture and Rural Development for consolidation and reporting for approval (Article 4.2b).
  • Units shall prepare budgets for improving the quality of rice-growing land to be submitted to the competent authority for decision (Article 4.2b).
  • Priority shall be given to investments in transportation and irrigation systems on rice-growing land during the construction and maintenance of agricultural infrastructure (Article 4.2c).

🌐 本文件的社会影响

  • Rice growers will receive financial support to improve production techniques and increase productivity.
  • State agencies provide specific guidance on the use of funds for land management activities.
  • Investment costs in agricultural infrastructure have increased to ensure favorable conditions for farmers in production.
  • Farmers in areas with poor-quality land will receive support for land improvement, but this requires significant time and resources.

❓ 常见问题

What is the minimum percentage of funding that rice growers are supported with?

Rice growers shall be supported with at least 50% of the funding (Article 4.1).

What is the purpose of the remaining funds?

The remaining funds shall be used for soil quality analysis, improvement of rice-growing soil quality, and investment in agricultural infrastructure construction (Article 4.2).

Who is responsible for preparing the land improvement plan?

The Provincial People's Committee directs the People's Committee of the district to prepare plans to improve the quality of rice-growing land (Article 4.2b).

To whom must units submit their budget for land improvement?

Based on the approved plan, units shall prepare budgets for improving the quality of rice-growing land to be submitted to the competent authority for decision (Article 4.2b).

What does the agricultural infrastructure system prioritize investment in?

Priority shall be given to investments in transportation and irrigation systems on rice-growing land during the construction and maintenance of agricultural infrastructure (Article 4.2c).

全文

MINISTRY OF FINANCE

__________

Number: 02/2023/TT-BTC

SOCIALIST REPUBLIC OF VIET NAM

Independence – Freedom – Happiness

__________

 Hanoi, January 6, 2023

CIRCULAR

Amending and supplementing some articles of Circular No. 18/2016/TT-BTC dated January 21, 2016 of the Ministry of Finance guiding the implementation of certain provisions of Government Decree No. 35/2015/NĐ-CP dated April 13, 2015 on management and use of rice-growing land.
Circular No. 249/2016/TT-BTC of the Ministry of Finance guiding the implementation of certain Articles of
Decree No. 35/2015/NĐ-CP dated April 13, 2015 of the Government on
management and use of rice-growing land

_______________

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Government Decree No. 35/2015/NĐ-CP dated April 13, 2015 on management and use of rice-growing land;

Pursuant to Government Decree No. 62/2019/NĐ-CP dated November 11, 2019 amending and supplementing certain articles of Government Decree No. 35/2015/NĐ-CP dated April 13, 2015 on management and use of rice-growing land; 7 Decree No. 15/2019/NĐ-CP of the Government amending and supplementing certain Articles of Decree No. 35/2015/NĐ-CP dated April 13, 2015 of the Government on management and use of rice-growing land;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular amending and supplementing some articles of Circular No. 18/2016/TT-BTC dated January 21, 2016 of the Ministry of Finance guiding the implementation of certain provisions of Government Decree No. 35/2015/NĐ-CP dated April 13, 2015 on management and use of rice-growing land.

Article 1. Amending and supplementing some articles of Circular No. 18/2016/TT-BTC dated January 21, 2016 of the Ministry of Finance guiding the implementation of certain provisions of Government Decree No. 35/2015/NĐ-CP dated April 13, 2015 on management and use of rice-growing land:

"Article 4. Using support funds

1. Support for rice growers:

Not less than 50% of the funds used to support rice growers shall be utilized for applying new varieties, advanced technologies, and new production techniques in rice cultivation; supporting production linkage and product marketing.

2. The remaining portion of the funds shall be used for the following purposes:

a) Analyzing the chemical and physical quality of high-yield, high-quality specialized rice-growing areas every ten years to use effectively and take appropriate measures for improvement: Based on economic and technical norms, units prepare budget estimates for approval by competent authorities;

b) Improving the quality of specialized rice-growing land or remaining rice-growing land: Based on land use plans approved by competent authorities at all levels, the quality of specialized rice-growing land in the locality, and actual conditions, the People's Committee of the province directs the People's Committee of the district to develop improvement plans for the quality of specialized rice-growing land or remaining rice-growing land for the entire period and each year, to be submitted to the Department of Agriculture and Rural Development for consolidation and reporting to the provincial People's Committee for approval. Based on the approved land improvement plan and economic and technical norms, units prepare budget estimates for land improvement (increasing the thickness of the tillage layer; raising low-lying rice-growing land; leveling the paddy field surface; flushing acidity and salinity from saline-alkaline and saline soils and other land improvement measures) for approval by competent authorities as a basis for implementation;

c) Investing in construction and maintenance of agricultural infrastructure in rural areas, prioritizing transportation and irrigation systems on rice-growing land;

"1. On preparing budget estimates

Article 2. Implementation clause

1. This Circular takes effect from February 20, 2023.

2. In the course of implementation, if there are difficulties, relevant ministries, central agencies, and localities shall report to the Ministry of Finance for timely consideration and resolution./.

Place of Receipt:

- Central Party Committee Secretariat;

- Prime Minister, Deputy Prime Ministers:

- Central Party Office and Party Committees;

- General Secretary's Office;

- National Assembly's Office;

- President's Office;

- Supreme People's Procuracy;

- Supreme People's Court;

- Department of Legal Document Inspection and Administrative Violation Management, Ministry of Justice;

- Ministries, agencies equivalent to ministries, and government agencies;

- People's Councils, People's Committees of provinces and centrally governed cities

- Central bodies of mass organizations;

- Provincial Departments of Finance, Taxation Bureaus, State Treasury Offices under the central government;

- Departments of Construction, Industry and Trade, Agriculture and Rural Development, Science and Technology of provinces directly under the Central Government;

- Official Gazette;

- Government Electronic Information Portal;

- Ministry of Finance Electronic Portal;

- Units under the Ministry of Finance;

- To be filed: VT, NSNN (450 copies).

DEPUTY MINISTER

DEPUTY MINISTER

 

 

 

 

 

Vo Thanh Hung

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依据 10
62/2019/NĐ-CP Nghị định số 62/2019/NĐ-CP Sửa đổi, bổ sung một số điều Nghị định số 35/2015/NĐ-CP ngày 13 tháng 4 năm 2015 của Chính phủ về quản lý, sử dụng đất trồng lúa 生效中 35/2015/NĐ-CP Nghị định số 35/2015/NĐ-CP Về quản lý, sử dụng đất trồng lúa 已失效 87/2017/NĐ-CP Nghị định số 87/2017/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính 已失效 163/2016/NĐ-CP Nghị định số 163/2016/NĐ-CP Quy định chi tiết thi hành một số điều của Luật ngân sách nhà nước 已失效 83/2015/QH13 Luật Ngân sách nhà nước số 83/2015/QH13 已失效 26/2025/NQ/HĐND Nghị quyết số 26/2025/NQ/HĐND Quy định nội dung và mức chi thực hiện nhiệm vụ khoa học và công nghệ sử dụng ngân sách nhà nước trên địa bàn tỉnh Phú Thọ 生效中 04/2024/QĐ-UBND Quyết định số 04/2024/QĐ-UBND Sửa đổi, bổ sung một số điều của Quy định mức thu tiền bảo vệ, phát triển đất trồng lúa khi chuyển từ đất chuyên trồng lúa nước sang sử dụng vào mục đích phi nông nghiệp trên địa bàn tỉnh An Giang ban hành kèm theo Quyết định số 66/2016/QĐ-UBND ngày 28 tháng 9 năm 2016 của Ủy ban nhân dân tỉnh 生效中 07/2024/QĐ-UBND Quyết định số 07/2024/QĐ-UBND Sửa đổi, bổ sung Điều 4 của quy định thu nộp, quản lý sử dụng kinh phí để bảo vệ, phát triển đất trồng lúa khi chuyển mục đich từ đất chuyên trồng lúa nước sang đất phi nông nghiệp trên địa bàn tỉnh Cao Bằng ban hành kèm theo Quyết định số 26/2016/QĐ-UBND ngày 20 tháng 10 năm 2016 của Ủy ban nhân dân tỉnh Cao Bằng 已失效 15/2023/QĐ-UBND Quyết định số 15/2023/QĐ-UBND Quy định về thu tiền bảo vệ, phát triển đất trồng lúa trên địa bàn tỉnh Vĩnh Long 已失效 10/2023/QĐ-UBND Quyết định số 10/2023/QĐ-UBND Quy định thu, nộp tiền bảo vệ, phát triển đất trồng lúa và quản lý, sử dụng kinh phí bảo vệ, phát triển đất trồng lúa trên địa bàn tỉnh Bắc Giang 已失效
02/2023/TT-BTC
Circular No. 02/2023/TT-BTC amending and supplementing certain Articles of Circular No. 18/2016/TT-BTC dated January 21, 2016, issued by the Ministry of Finance guiding the implementation of certain provisions of Decree No. 35/2015/NĐ-CP dated April 13, 2015, of the Government on the management and use of rice-growing land.
In effect

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