Circular No. 114/2007/TT-BTC amends and supplements Circular No. 95/2004/TT-BTC on financial support policies and tax incentives for developing raw material areas and processing industries of agriculture, forestry, aquaculture, and salt. The core point is to exempt and reduce land rental fees and water surface rental fees for organizations and individuals investing in developing raw material areas.
适用范围
Organizations and individuals leasing land to invest in developing raw material areas for agriculture, forestry, aquaculture, and salt production.
要点
- Organizations and individuals → are exempted from or have their land rental fees and water surface rental fees reduced → in accordance with the provisions of Decree No. 142/2005/NĐ-CP and Circular No. 120/2005/TT-BTC.
- This Circular takes effect fifteen days after its publication in the Official Gazette.
🌐 本文件的社会影响
- Positive impact: Reducing input costs for enterprises and individuals investing in developing raw material areas, supporting the development of processing industries of agriculture, forestry, and aquaculture.
- Negative impact: State management costs related to finance may increase.
❓ 常见问题
How are organizations and individuals exempted from or have their land rental fees reduced?
In accordance with the provisions of Decree No. 142/2005/NĐ-CP and Circular No. 120/2005/TT-BTC of the Ministry of Finance.
When does this Circular take effect?
This Circular takes effect fifteen days after its publication in the Official Gazette.
Who are the beneficiaries of exemptions and reductions in land rental fees and water surface rental fees?
Organizations and individuals leasing land to invest in developing raw material areas for agriculture, forestry, and aquaculture, including salt production.
If there are difficulties during implementation, who will resolve them?
Ministries, provinces, centrally governed cities, and relevant units shall report to the Ministry of Finance for research and resolution.
To which raw material areas does this Circular apply?
Raw material areas for agriculture, forestry, aquaculture, and salt production.
全文
CIRCULAR
Regarding amendments and supplements to Circular No. 95/2004/TT-BTC dated October 11, 2004 of the Ministry of Finance guiding certain financial support policies and tax incentives for developing raw material areas and processing industries for agriculture, forestry, aquaculture, and salt
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To address difficulties encountered during the implementation of Circular No. 95/2004/TT-BTC dated October 11, 2004 of the Ministry of Finance guiding certain financial support policies and tax incentives for developing raw material areas and processing industries for agriculture, forestry, aquaculture, and salt pursuant to Directive No. 24/2003/CT-TTg dated October 8, 2003 of the Prime Minister on developing agricultural, forestry, and aquaculture processing industries, the Ministry of Finance hereby guides the amendment and supplementation of Circular No. 95/2004/TT-BTC as follows:
1. Amend and supplement Point 1.1 Clause 1 Part II of Circular No. 95/2004/TT-BTC as follows:
“1.1 Organizations and individuals leasing land to invest in developing agricultural, forestry, and aquaculture raw material areas for salt production shall be exempted or granted reductions in land rental fees and water surface rental fees according to the provisions of Decree No. 142/2005/NĐ-CP dated November 14, 2005 of the Government on collecting land rental fees and water surface rental fees and the guidance provided in Circular No. 120/2005/TT-BTC dated December 30, 2005 of the Ministry of Finance.”
This Circular takes effect fifteen days from the date of publication in the Official Gazette. Any difficulties encountered during its implementation should be reported to the Ministry of Finance by relevant ministries, provinces, centrally governed cities, and related units for study and resolution./.
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DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Tran Xuan Ha
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