This circular stipulates the exemption from agricultural land use tax (ALUT) for farming households up to the 2010 fiscal year based on the policy of Central Resolution No. 5 of the Ninth Congress. However, its implementation must be institutionalized through a National Assembly resolution and government legal documents.
要点
- Farming households → are exempted from agricultural land use tax up to the 2010 fiscal year
- People's Committees of provinces and centrally governed cities → instruct the Tax Department to collect ALUT according to current regulations and implement tax exemptions and reductions for ALUT in 2002
🌐 本文件的社会影响
- Positive impact: Reduces financial burden on farming households, encourages agricultural production.
- Negative impact: May cause difficulties in local budget balancing if no support measures are taken.
❓ 常见问题
When do farming households get exempted from agricultural land use tax?
Farming households are exempted from agricultural land use tax up to the 2010 fiscal year, based on the policy of Central Resolution No. 5 of the Ninth Congress.
What authority must approve the implementation of ALUT exemptions and reductions?
The implementation of ALUT exemptions and reductions must be institutionalized through a National Assembly resolution and government legal documents.
In 2002, what were the targets for collecting agricultural land use tax set for localities?
In 2002, localities were assigned targets for collecting agricultural land use tax pursuant to Decision No. 196/2001/QĐ-TTg dated December 27, 2001 of the Government.
Does the Tax Department need to implement ALUT exemptions and reductions in 2002?
The Tax Department is instructed to collect ALUT according to current regulations and implement tax exemptions and reductions for ALUT in 2002.
How does the exemption and reduction of ALUT affect local budgets?
Exemption and reduction of ALUT may cause difficulties in local budget balancing, requiring support measures to ensure balanced revenue and expenditure.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 3398 TC/TCT ON APRIL 9, 2002
REGARDING THE EXEMPTION FROM LAND USE TAX FOR AGRICULTURAL LAND
RESPECTFULLY SUBMITTED TO: PEOPLE'S COMMITTEES OF PROVINCES AND MUNICIPALITIES DIRECTLY UNDER THE CENTRAL GOVERNMENT
AT PRESENT, SOME LOCALITIES HAVE ASKED THE MINISTRY OF FINANCE ABOUT THE POLICY OF EXEMPTING LAND USE TAX FOR AGRICULTURAL LAND (LUAL) IN THE LIMIT OF LAND ALLOTMENT UNTIL 2010 FOR RURAL HOUSEHOLDS; REGARDING THIS ISSUE, THE MINISTRY OF FINANCE OPINES AS FOLLOWS:
ACCORDING TO THE RESOLUTION OF THE FIFTH SESSION OF THE PARTY CENTRAL COMMITTEE IN THE NINTH TERM ON CONTINUING TO REFORM AND DEVELOP AND IMPROVE THE EFFICIENCY OF COLLECTIVE ECONOMIES, POINT 3 HAS STATED: "EXEMPT LAND USE TAX FOR AGRICULTURAL LAND IN THE LIMIT OF LAND ALLOTMENT UNTIL 2010 FOR RURAL HOUSEHOLDS."
THE EXEMPTION OF LAND USE TAX FOR AGRICULTURAL LAND ACCORDING TO THE ABOVE POLICY NEEDS TO BE ENACTED INTO LAW BY THE NATIONAL ASSEMBLY AND REGULATED BY GOVERNMENT LEGISLATION. THE MINISTRY OF FINANCE WILL REPORT TO THE GOVERNMENT TO SUBMIT TO THE NATIONAL ASSEMBLY THE MATTER OF EXEMPTING LAND USE TAX FOR AGRICULTURAL LAND IN THE LIMIT OF LAND ALLOTMENT IN THE SPIRIT OF RESOLUTION 5 OF THE PARTY CENTRAL COMMITTEE TO BEGIN IMPLEMENTATION IN 2003.
IN 2002, THE STATE BUDGET REVENUE ESTIMATE WAS APPROVED BY THE TENTH NATIONAL ASSEMBLY SESSION 10 AND TASKED TO LOCALITIES BY THE GOVERNMENT DECISION NUMBER 196/2001/QĐ-TTg ON DECEMBER 27, 2001, WHICH INCLUDED THE TARGET FOR COLLECTING LAND USE TAX FOR AGRICULTURAL LAND.
TO ENSURE THE BALANCE BETWEEN REVENUE AND EXPENSES IN THE LOCAL BUDGET ACCORDING TO THE ESTIMATE ASSIGNED BY THE STATE, IT IS REQUESTED THAT THE PEOPLE'S COMMITTEES OF PROVINCES AND MUNICIPALITIES DIRECTLY UNDER THE CENTRAL GOVERNMENT INSTRUCT THE TAX BRANCHES TO COLLECT LAND USE TAX FOR AGRICULTURAL LAND ACCORDING TO CURRENT REGULATIONS AND IMPLEMENT THE EXEMPTION AND REDUCTION OF LAND USE TAX FOR AGRICULTURAL LAND IN 2002 ACCORDING TO THE RESOLUTION OF THE TENTH NATIONAL ASSEMBLY SESSION 10 AND THE GUIDELINES ISSUED BY THE GOVERNMENT; GOVERNMENT DECISION NUMBER 199/2001/QĐ-TTg ON DECEMBER 28, 2001 OF THE PRIME MINISTER AND CIRCULAR NUMBER 09/2002/TT-BTC ON JANUARY 23, 2002 OF THE MINISTRY OF FINANCE.
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