This circular guides the collection of land lease fees and the signing of debt recognition contracts with the State budget for enterprises that use land value rights to contribute capital in joint ventures with foreign entities.
Đối tượng áp dụng
Provincial People's Committees; Departments of Finance and relevant agencies at local levels
Các điểm cốt lõi
- For enterprises that have not signed a land lease fee transfer contract: Allow tax authorities to collect land lease fees based on land allocation decisions or investment permits (Article 1).
- The Department of Finance of provinces and cities shall be responsible for signing land lease fee transfer contracts with economic organizations using land value rights for joint venture contributions in accordance with Circular No. 70-TC/QLCS (Article 2).
- After the debt recognition contract is signed, any discrepancies regarding the amount of land lease fees collected in 1998 will be adjusted for subsequent years.
- Relevant agencies must urgently organize and implement the signing of debt recognition contracts within 1998.
- If there are difficulties, please report to the Ministry of Finance for resolution.
🌐 Tác động xã hội từ văn bản này
- To assist enterprises using land value rights for joint venture contributions with foreign entities in complying with tax laws.
- Increase revenue for the State budget through the collection of land lease fees from enterprises.
- Contribute to stabilizing and developing the real estate market, promoting business investment.
❓ Câu hỏi thường gặp
Can enterprises that have not signed a debt recognition contract for land lease fees be subject to such fees?
Yes, tax authorities will base their collection on land allocation decisions or investment permits.
When must economic organizations sign a debt recognition contract for land lease fees with the State budget?
Economic organizations using land value rights for joint venture contributions must sign a debt recognition contract in 1998.
How will discrepancies regarding the amount of land lease fees be handled after signing the debt recognition contract?
Adjustments will be made for subsequent years.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 1205-TC/QLCS DATED APRIL 13, 1998 "ON
LEVYING LAND RENT AND ENTERING INTO DEBT RECEIPT CONTRACTS WITH
STATE BUDGET REGARDING JOINT VENTURE CONTRIBUTIONS THROUGH THE VALUE OF
LAND USE RIGHTS"
______________
TO: People's Committees of Provinces and Cities Directly Under the Central Government
In response to reports from the Tax Administration, there are currently many cases where enterprises are permitted to use the value of land use rights as joint venture contributions with foreign entities but have not yet signed debt receipt contracts for land rent payments to the State Budget. Regarding this issue, the Ministry of Finance requests People's Committees of Provinces and Cities Directly Under the Central Government to take the following actions:
1- For cases where a debt receipt contract regarding land rent with the State Budget has not yet been signed, tax authorities are permitted to base their collection of land rent for the year 1998 on decisions granting land use rights or leasing land and investment permits issued by competent state agencies. After signing such contracts, any discrepancies in the amount collected for 1998 will be adjusted for 1999 and subsequent years.
2- Direct provincial and municipal finance departments to take the lead and coordinate with relevant sectors to promptly organize the signing of debt receipt contracts regarding land rent payments with economic organizations permitted by competent state agencies to use land rent contributions in joint ventures with foreign entities, in accordance with Circular No. 70-TC/QLCS dated October 7, 1997 issued by the Ministry of Finance.
Any difficulties encountered during implementation should be reported back to the Ministry of Finance for study and resolution.
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