Decision No. 326/TTg approves the land classification for agricultural land use tax for provinces and centrally governed cities. The land classification has been stabilized from 1994 to 2003 for ten years and may be adjusted if there is significant investment in transportation and irrigation.
适用范围
Provinces and centrally governed cities
要点
- Pursuant to the Law on Government Organization, the Law on Agricultural Land Use Tax, and the Government Decrees, the Prime Minister approves the land classification for agricultural land use tax for provinces and centrally governed cities.
- The land classification has been stabilized from 1994 to 2003 for ten years.
- During the stabilization period, if there is significant investment in transportation and irrigation, the People's Committee of the province or centrally governed city may adjust the land classification for tax purposes and submit it to the Prime Minister for approval.
- The Chairman of the People's Committee of the province or centrally governed city directs the calculation of taxes and the establishment of tax registers down to each taxpayer household.
🌐 本文件的社会影响
- Positive impact: The stabilization of the land classification for ten years helps reduce fluctuations in taxes for farmers and businesses, creating favorable conditions for tax management.
- Negative impact: Significant investment is required for adjustment of the land classification, causing difficulties for some localities.
❓ 常见问题
For how long has the land classification for agricultural land use tax been stable?
The land classification has been stable from 1994 to 2003 for ten years.
When can the land classification for agricultural land use tax be adjusted?
During the stabilization period, if there is significant investment in transportation and irrigation and other measures that bring higher economic efficiency than the average level of 1986-1990, the People's Committee of the province or centrally governed city adjusts the land classification for tax purposes and submits it to the Prime Minister for approval.
Who is responsible for directing the establishment of tax registers?
The Chairman of the People's Committee of the province or centrally governed city is responsible for directing the establishment of tax registers down to each taxpayer household.
When does this decision take effect?
This decision takes effect from the date of issuance.
What must provinces and centrally governed cities do to adjust the land classification for tax purposes?
If there is significant investment in transportation and irrigation and other measures that bring higher economic efficiency than the average level of 1986-1990, the People's Committee of the province or centrally governed city adjusts the land classification for tax purposes and submits it to the Prime Minister for approval.
全文
Pursuant to …;
OF THE PRIME MINISTER
Regarding the approval of land categories for agricultural land tax purposes
for centrally governed cities and provinces
____________________________
PRIME MINISTER
Pursuant to the Government Organization Law dated September 30, 1992;
Pursuant to the Law on Agricultural Land 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;
At the proposal of the Minister of Finance,
DECISION:
Article 1. - Approving the land categories for agricultural land tax purposes for centrally governed cities and provinces (details for each centrally governed city and province attached to this Decision).
Article 2. - The approved land categories for agricultural land tax purposes shall be stable from 1994 to 2003.
During the period of stability of the land categories for tax purposes, for areas where the State has made significant investments in transportation, water management, land improvement, and other measures that have resulted in economic efficiency higher than the average level of the five-year period (1986-1990), the People's Committee of the centrally governed city or province shall adjust the land categories for tax purposes and submit them to the Prime Minister for approval.
Article 3. - The Chairman of the People's Committee of the centrally governed city or province, based on the approved land categories for agricultural land tax purposes, shall direct and guide the calculation of taxes and the establishment of tax registers at the local level down to individual taxpayers.
Article 4. - This Decision takes effect from the date of signature.
The Ministers, Heads of ministerial-level agencies, and the Chairmen of the People's Committees of centrally governed cities and provinces are responsible for implementing this Decision.
关系图
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