Decree No. 129/2003/ND-CP provides detailed regulations on the exemption and reduction of agricultural land use tax according to Resolution No. 15/2003/QH11. Tax exemption applies to households, individual farmers, and other subjects in particularly difficult communes, while a 50% tax reduction applies to economic organizations and individuals not eligible for exemption. The application period runs from the 2003 tax year to the 2010 tax year.
适用范围
Households, individual farmers; Agricultural production cooperatives; Farms, Forestry farms; Economic organizations and other organizations managing and using land for agricultural production; Localities with poor households and agricultural production households in particularly difficult communes.
要点
- Households, individual farmers, and agricultural production cooperatives, farms, forestry farms receiving stable land leases are exempted from agricultural land use tax within the limit.
- Economic organizations and other organizations managing and using land for agricultural production are granted a 50% reduction in agricultural land use tax.
- Poor households and agricultural production households in particularly difficult communes are exempted from agricultural land use tax on the entire area of agricultural land.
- The period for tax exemption and reduction runs from the 2003 tax year to the 2010 tax year.
- This Decree takes effect fifteen days after its publication in the Official Gazette.
🌐 本文件的社会影响
- Positive impact: Helps reduce financial burdens on farmers, encourages agricultural production, and supports economic and social development in difficult areas.
- Negative impact: May cause difficulties in determining the area of land for tax exemption and in managing the implementation.
❓ 常见问题
Which households are exempted from agricultural land use tax?
Households and individuals granted land for agricultural production by the State; Households and individuals who are members of agricultural production cooperatives, farms, forestry farms receiving stable land leases; and poor households in particularly difficult communes.
Which economic organizations are eligible for a reduction in agricultural land use tax?
Economic organizations and political-social organizations managing and using land for agricultural production; Households and individuals not eligible for tax exemption but have land reclaimed for agricultural production; and farmer households receiving stable land leases from agricultural production cooperatives, farms, forestry farms.
What is the duration of this Decree's application?
The period for tax exemption and reduction of agricultural land use runs from the 2003 tax year to the 2010 tax year.
When does this Decree take effect?
This Decree takes effect fifteen days after its publication in the Official Gazette.
Particularly difficult communes are determined under which regulation?
Particularly difficult communes are specifically defined in the Program for Socio-Economic Development of Particularly Difficult Communes, Mountainous Areas, Remote and Faraway Areas pursuant to Decision No. 135/1998/QD-TTg dated July 31, 1998 of the Prime Minister.
全文
DECREE OF THE GOVERNMENT
Detailed regulations on implementing Resolution No. 15/2003/QH11
dated June 17, 2003 of the National Assembly regarding exemption and reduction of agricultural land use tax
_____________________
THE GOVERNMENT
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Based on the Law on Agricultural Land Use Tax;
Based on Resolution No. 15/2003/QH11 dated June 17, 2003 of the National Assembly of the Socialist Republic of Vietnam, the 11th term, third session (from May 3 to June 17, 2003) concerning the exemption and reduction of agricultural land use tax;
At the proposal of the Minister of Finance,
DECREE:
Article 1. Subjects eligible for exemption from agricultural land use tax
1. Exemption from agricultural land use tax within the limit for:
a) Households and individuals who have been assigned agricultural land by the State for agricultural production (including land inherited, gifted, or transferred through the transfer of land use rights);
b) Households and individuals who are members of agricultural production cooperatives receiving stable land allocation from the cooperative for agricultural production;
c) Households and individuals who are farm workers or forest workers receiving stable land allocation from farms or forests for agricultural production;
d) Households and individuals engaged in agricultural production who have the right to contribute their agricultural land to establish agricultural production cooperatives according to the Law on Cooperatives. The limit of agricultural land for each type of land and each region for calculating tax exemptions for subjects specified in this clause shall be implemented in accordance with the laws on land.
2. Exemption from agricultural land use tax on the entire area of agricultural production land for poor households and agricultural production households in particularly difficult communes.
Particularly difficult communes are those specifically identified in the Program for Developing Economically and Socially Challenged Communes, Mountainous Areas, Remote and Far-flung Regions pursuant to Decision No. 135/1998/QĐ-TTg dated July 31, 1998 of the Prime Minister.
The criteria for poor households nationwide shall be implemented in accordance with the regulations of the Ministry of Labor, Invalids, and Social Affairs.
Article 2. Subjects eligible for reduction of agricultural land use tax
Reduction of 50% of the annual agricultural land use tax recorded for the area of agricultural production land of subjects not eligible for tax exemption under Article 1 of this Decree including:
1. Economic organizations; political organizations, political-social organizations, occupational social organizations, military units, and administrative and public service units managing and using land for agricultural production (including the area of agricultural production land managed but leased to other organizations or individuals for agricultural production under contracts).
2. Households and individuals not eligible for agricultural land assignment by the State according to the laws on land but have land obtained through inheritance, gift, transfer of land use rights, or reclamation for agricultural production.
3. Farmers' households, cooperative member households, farm and forest worker households receiving stable land allocation from cooperatives, farms, or forests for agricultural production, and other agricultural production households with agricultural land exceeding the limit.
Article 3. Duration of tax exemption and reduction
The exemption and reduction of agricultural land use tax for subjects specified in Articles 1 and 2 of this Decree shall be implemented from the 2003 tax year to the 2010 tax year.
Article 4. Implementation provisions
1. This Decree shall take effect fifteen days after its publication in the Official Gazette.
2. The Ministry of Finance shall provide guidance on the implementation of this Decree. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial and centrally-administered city People's Committees shall be responsible for enforcing this Decree./.
PRIME MINISTER
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