Decision No. 199/2001/QĐ-TTg exempts and reduces agricultural land use tax to support poor households and agricultural production households, contributing to poverty reduction. Poor households are exempted entirely, while other households only receive a 50% reduction.
适用范围
Agricultural production households
要点
- Agricultural production households identified as poor households according to the poverty standard set out in Decision No. 1143/QĐ-LĐTBXH dated November 1, 2000 of the Ministry of Labor, Invalids and Social Affairs → are exempt from agricultural land use tax on the entire area of land in use.
- Agricultural production households not falling within the category eligible for exemption under Article 1 → shall have their agricultural land use tax reduced by 50% for the year, after deducting any tax exemptions or reductions under policy (if applicable).
- The excess area of land beyond the quota of agricultural production households still must pay tax according to current regulations.
- Exemption and reduction of agricultural land use tax shall only be applied to the area of agricultural land within the quota as stipulated by the Land Law.
- The exemption and reduction of agricultural land use tax shall be implemented starting from 2002.
🌐 本文件的社会影响
- Positive impact: Helps poor households and agricultural production households reduce financial burdens, supporting production development and stabilizing living conditions.
- Negative impact: May disadvantage households not eligible for tax exemption or reduction.
❓ 常见问题
Which households are exempt from agricultural land use tax?
Agricultural production households identified as poor households according to the poverty standard set out in Decision No. 1143/QĐ-LĐTBXH dated November 1, 2000 of the Ministry of Labor, Invalids and Social Affairs will be exempt from agricultural land use tax on the entire area of land in use.
What should agricultural production households not eligible for tax exemption do?
These households shall only have their agricultural land use tax reduced by 50% for the year, after deducting any tax exemptions or reductions under policy (if applicable).
What areas of land are subject to tax exemption and reduction?
Exemption and reduction of tax shall only be applied to the area of agricultural land within the quota as stipulated by the Land Law.
From which year did the tax exemption and reduction begin?
The exemption and reduction of agricultural land use tax shall be implemented starting from 2002.
What should agricultural production households with excess land do?
The excess area of land beyond the quota of agricultural production households still must pay tax according to current regulations.
全文
Pursuant to …;
Regarding the exemption and reduction of agricultural land use tax
___________________
PRIME MINISTER
Pursuant to the Law on Government Organization dated September 30, 1992;
Pursuant to Resolution No. 24/1999/QH/10 dated November 29, 1999 of the National Assembly;
Pursuant to the Law on Agricultural Land Use Tax dated July 10, 1993;
To contribute to poverty alleviation, assist farmers in developing production, and stabilize their living conditions;
At the proposal of the Minister of Finance,
DECISION:
Article 1. Exempt agricultural land use tax for:
- Households engaged in agricultural production that are identified as poor households according to the poverty standard set forth in Decision No. 1143/QĐ-LĐTBXH dated November 1, 2000 of the Ministry of Labor, Invalids, and Social Affairs. - Households with agricultural production land areas located in communes under the Program 135 of the Government.
Article 2. Reduce by 50% the agricultural land use tax payable in the year for all households engaged in agricultural production (including family households, individuals, cooperatives, enterprises, and socio-economic organizations) not falling within the scope of tax exemptions stipulated in Article 1 above, after deducting any tax exemptions or reductions granted under policy (if applicable).
Article 3. The exemptions and reductions of agricultural land use tax as provided in Articles 1 and 2 above shall only apply to the area of agricultural production land within the prescribed limit (the land limit as defined by the Land Law). For households engaged in agricultural production, the excess land area beyond the limit must still be subject to tax according to current regulations.
Households engaged in agricultural production that are identified as poor households according to the poverty standard set forth in Decision No. 1143/2000/QĐ-LĐTBXH dated November 1, 2000 of the Ministry of Labor, Invalids, and Social Affairs shall be exempt from agricultural land use tax on the entire area of land they use.
Article 4. The exemptions and reductions of agricultural land use tax as provided in Articles 1 and 2 of this Decision shall take effect from 2002.
The Minister of Finance shall provide guidance for the implementation of this Decision. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial People's Committees, and Chairpersons of municipal People's Committees directly under the central government are responsible for implementing this Decision.
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