Decree No. 138/SL amends Article 7 of the Direct Tax Code, providing the method for taxing land based on estimated annual yield and converting it into rice to calculate land tax. This document applies to different types of land with specific annual yields.
Đối tượng áp dụng
Individuals and organizations owning land
Các điểm cốt lõi
- Land not used for growing rice will be taxed based on an estimated annual yield converted into rice according to market prices (new Article 7).
- Paddy fields used both for growing rice and other crops are considered paddy fields, subject only to tax on the portion used for growing rice (new Article 7).
- Land planted with various types of vegetables is taxed based on the main type of vegetable grown (new Article 7).
- Land not used for cultivation is classified as having an annual yield of 54 kg of rice per hectare (new Article 7).
- Ponds, lakes, and fish ponds are classified as having an annual yield of 324 kg of rice per hectare (new Article 7).
🌐 Tác động xã hội từ văn bản này
- Individuals and organizations owning land must calculate taxes based on specific provisions regarding yields, resulting in financial burdens.
- Converting yields into rice to calculate tax simplifies the collection of land tax.
- Tax liability is more clearly defined, promoting fairness in taxing land.
❓ Câu hỏi thường gặp
How is uncultivated land taxed?
Land not used for cultivation is classified as having an annual yield of 54 kg of rice per hectare (new Article 7).
How are ponds, lakes, and fish ponds taxed?
Ponds, lakes, and fish ponds are classified as having an annual yield of 324 kg of rice per hectare (new Article 7).
Toàn văn
DECREE-LAW
OF THE PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
NO. 138/SL DATED SEPTEMBER 19, 1950
THE PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
Pursuant to the Direct Tax Law and particularly Article 7;
Pursuant to Decree-Law No. 146-SL dated December 24, 1949 amended by Decree-Laws Nos. 96-SL dated May 22, 1950 and No. 137-SL dated September 19, 1950 regarding the collection of land tax for the year 1950 in terms of rice;
At the proposal of the Minister of Finance;
At the proposal of the Council of Ministers, after consultation with the Standing Committee of the National Assembly;
ISSUES THE FOLLOWING DECREE-LAW:
Article 1: Article 7 of the Direct Tax Law promulgated by Decree-Law No. 49-SL dated June 18, 1949 is hereby amended as follows:
"New Article 7: The estimated annual yield of uncultivated land shall be converted into money based on the market price of agricultural products during the middle of the crop season and then converted into rice at the prevailing rice price to calculate progressive land tax.
Land that is both paddy and vegetable cultivation shall be treated as paddy land, without calculating yield from vegetables.
Land planted with various types of crops shall only pay taxes on the main crop considered.
Land planted with one type of crop in consecutive seasons shall only pay taxes based on the harvest of the main season.
Land planted with one type of crop in consecutive seasons shall only pay taxes based on the harvest of the main season.
Residential land is classified as having an annual yield of 540 kilograms per hectare.
Fish ponds, shrimp ponds are classified as having an annual yield of 324 kilograms of rice per hectare.
Land not used for cultivation is classified as having an annual yield of 54 kilograms per hectare."
Article 2: The Minister of Finance shall implement this Decree-Law accordingly.
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Ho Chi Minh (Signed) |
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