Decree No. 44/2008/ND-CP amends and supplements certain provisions of Decree No. 198/2004/ND-CP on land use fee collection, detailing the exemption and reduction of land use fees for investment projects in areas with difficult socio-economic conditions or extremely difficult conditions.
적용 범위
Organizations, households, individuals belonging to the category entitled to exemption and reduction of land use fees; investment projects as prescribed by the Investment Law and this Decree.
핵심 사항
- shall be exempted from land use fees when they belong to the category entitled to both exemption and reduction as stipulated in this Decree or other relevant legal documents.
- Investment projects currently operating and enjoying preferential exemptions and reductions of land use fees higher than those prescribed in this Decree will continue to enjoy such preferential rates for the remaining period; if lower, they will be subject to the provisions of this Decree.
- Shall be exempted from land use fees for investment projects in special priority sectors invested in areas with extremely difficult socio-economic conditions.
- Shall have their land use fees reduced by 50% for investment projects in special priority sectors invested in areas with difficult socio-economic conditions or investment projects in priority sectors invested in areas with extremely difficult socio-economic conditions.
- Shall have their land use fees reduced by 30% for investment projects in priority sectors invested in areas with difficult socio-economic conditions or investment projects invested in areas with extremely difficult socio-economic conditions.
- Shall have their land use fees reduced by 20% for investment projects in priority sectors not located in areas with difficult socio-economic conditions or not located in areas with extremely difficult socio-economic conditions.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing financial burden for businesses and individuals investing in areas with difficult socio-economic conditions, encouraging investment in these regions.
- Negative impact: May reduce state budget revenue from land use fee collection.
❓ 자주 묻는 질문
Are there any entities that are completely exempted from land use fees?
Entities belonging to both categories entitled to exemption and reduction as stipulated in this Decree or other relevant legal documents will be exempted from land use fees.
What should be done if an ongoing project currently enjoys a lower preferential exemption and reduction of land use fees compared to the new regulations?
The project will continue to enjoy the old preferential rate for the remaining period; if the new preferential rate is higher later, the project will switch to applying the new regulations.
How many levels of land use fee reduction are specified?
There are three levels of land use fee reduction: 50%, 30%, and 20%. The level of reduction depends on the sector of investment and socio-economic area.
Where is the list of priority investment projects and areas with extremely difficult socio-economic conditions specified?
The list of special priority investment sectors, priority investment sectors; the list of areas with extremely difficult socio-economic conditions, areas with difficult socio-economic conditions as prescribed by the Investment Law and guiding documents implementing this Law.
When does this Decree take effect?
This Decree takes effect 15 days after its publication in the Official Gazette.
전문
DECREE
Regarding amendments and supplements to certain articles of Decree No. 198/2004/NĐ-CP
dated December 3, 2004 of the Government on land use fee collection
_______________
THE GOVERNMENT
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Land Law dated November 26, 2003;
Pursuant to the Investment Law;
Upon the proposal of the Minister of Finance.
DECREE:
Article 1. Amend and supplement certain articles of Decree No. 198/2004/NĐ-CP dated December 3, 2004 of the Government on land use fee collection as follows:
1. Amend and supplement Clause 3 and add Clause 6 to Article 11 as follows:
“3. In cases where organizations, households, or individuals are entitled to both exemption and reduction of land use fees according to this Decree or other relevant legal regulations, they shall be exempted from land use fees; in cases where organizations, households, or individuals are entitled to reduction of land use fees but with different levels of reduction specified in this Decree and other relevant legal regulations, they shall enjoy the highest level of reduction.
6. Projects currently operating and benefiting from higher exemptions and reductions of land use fees than those stipulated in this Decree shall continue to benefit from such exemptions and reductions for the remaining period; in cases where the exemptions and reductions of land use fees are lower than those stipulated in this Decree, they shall benefit from the provisions of this Decree for the remaining period of preferential treatment.”
2. Amend and supplement Clause 1 of Article 12 as follows:
“1. Exemption from land use fees for projects in special investment priority sectors invested in areas with particularly difficult socio-economic conditions.”
The list of special investment priority sectors; the list of areas with particularly difficult socio-economic conditions as prescribed by the Investment Law and guiding documents implementing this Law.”
3. Amend and supplement Clause 1 of Article 13 as follows:
“1. Reduction of land use fees according to the Investment Law:
a. A reduction of 50% of the land use fees payable to the State budget in the following cases:
- Investment projects in special investment priority sectors invested in areas with difficult socio-economic conditions.
- Investment projects in priority investment sectors invested in areas with particularly difficult socio-economic conditions.
Investment projects subject to preferential treatment as stipulated in Clause 3 of Article 12 of this Decree shall not apply this provision.
b. A reduction of 30% of the land use fees payable to the State budget in the following cases:
- Investment projects in priority investment sectors invested in areas with difficult socio-economic conditions;
- Investment projects in special investment priority sectors not located in areas with difficult socio-economic conditions or particularly difficult socio-economic conditions.
- Investment projects in areas with particularly difficult socio-economic conditions.
c. A reduction of 20% of the land use fees payable to the State budget in the following cases:
- Investment projects in priority investment sectors not located in areas with difficult socio-economic conditions or particularly difficult socio-economic conditions.
- Investment projects in areas with difficult socio-economic conditions.
The list of special investment priority sectors, priority investment sectors; the list of areas with particularly difficult socio-economic conditions, areas with difficult socio-economic conditions as prescribed by the Investment Law and guiding documents implementing this Law.”
Article 2. Implementation clause
This Decree shall take effect fifteen days after its publication in the Official Gazette.
Article 3. Implementation Organization
Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree.
The Ministry of Finance shall provide guidance on issues encountered during the implementation of land use fee exemptions and reductions as proposed by the People's Committees of provinces and centrally-administered cities./.
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