Decision No. 19/2008/QĐ-TTg approves the land categories for agricultural land use tax in Tra Vinh Province for a period of 10 years from 2008 to 2017. The land categories are divided into five types with specific areas and different recorded tax amounts.
적용 범위
The Chairman of the People's Committee of Tra Vinh Province and farmers in Tra Vinh Province are subject to adjustments regarding the agricultural land use tax.
핵심 사항
- Category 1: Land for annual crops and water surface for aquaculture (28 hectares), recorded tax amount 38,056 tons
- Category 2: Perennial crops (457 hectares), recorded tax amount 11,812 tons
- The areas of land belonging to Categories 2 to 5 are specifically allocated according to different areas and recorded tax amounts.
- During the stabilization period, the People's Committee of Tra Vinh Province has the authority to adjust the land categories for taxation in areas where the State invests significantly in transportation, irrigation, and land improvement.
- This Decision takes effect 15 days after its publication in the Official Gazette and replaces the previous regulations.
🌐 이 문서의 사회적 영향
- Positive impact: Helps ensure long-term stability in the agricultural land use tax, creating favorable conditions for residents to manage and pay taxes.
- Negative impact: May cause difficulties in adjusting land categories when there are changes in planning or significant investment in certain areas.
❓ 자주 묻는 질문
Which category has the largest area?
Category 3 (21,240 hectares) has the largest area among the approved land categories.
What is the recorded tax amount for Category 1?
The recorded tax amount for Category 1 is 38,056 tons.
What is the duration of the land category stabilization period?
The duration of the land category stabilization period is 10 years, from 2008 to 2017.
Is there any adjustment of land categories?
During the stabilization period, the People's Committee of Tra Vinh Province has the authority to adjust the land categories for areas where the State invests significantly in transportation, irrigation, and land improvement.
To which area does this Decision apply?
This Decision applies only to Tra Vinh Province.
전문
Pursuant to …;
Regarding the approval of land categories for agricultural land tax in Tra Vinh Province
_________________________________________
PRIME MINISTER
Based on the Law on the Organization of the Government dated December 25, 2001;
Pursuant to the Law on Agricultural Land Use Tax dated July 10, 1993;
Pursuant to Decree No. 73/CP dated October 25, 1993 of the Government detailing the classification of land for agricultural land tax purposes;
Considering the proposal of the Minister of Finance,
DECISION:
Article 1. Approving the stable land categories for agricultural land tax for Tra Vinh Province for a period of 10 years (from 2008 to 2017) as follows:
|
Serial number |
Index |
Category 1 (ha) |
Category 2 (ha) |
Category 3 (ha) |
Category 4 (ha) |
Category 5 (ha) |
Total area (ha) |
Tax recorded (tons) |
|
1 |
Annual crop land and aquaculture water surface |
28 |
21.240 |
36.231 |
46.958 |
9.404 |
113.861 |
38.056 |
|
2 |
Perennial crops |
457 |
2.614 |
19.854 |
10.685 |
- |
33.610 |
11.812 |
During the period of stable land categories for agricultural land tax in areas where the State has made significant investments in transportation, irrigation, land improvement, and other measures that yield high economic returns, the People's Committee of Tra Vinh Province shall adjust the land categories for agricultural land tax and report to the Ministry of Finance for submission to the Prime Minister for decision.
Article 2. The Chairman of the People's Committee of Tra Vinh Province, based on the approved land categories under Article 1 of this Decision, shall direct and guide the calculation of taxes and the establishment of tax registers at the local level down to each taxpayer.
Article 3. This Decision takes effect 15 days from the date of publication in the Official Gazette and replaces Point 6 of Section II Detailed Results of Land Classification for Agricultural Land Tax of the Provinces and Central Cities (annexed to Decision No. 326/TTg dated May 18, 1996 of the Prime Minister).
Article 4. The Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, and the Chairman of the People's Committee of Tra Vinh Province are responsible for implementing this Decision./.
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.