Decision No. 61/2011/QD-TTg exempts land use fee and land lease fee for both public and non-public drug rehabilitation facilities when using agricultural land for organizing labor and production to serve drug rehabilitation treatment. This Decision takes effect from January 1, 2012.
适用范围
Public and non-public drug rehabilitation facilities that are assigned land or leased land by the State.
要点
- Drug rehabilitation facilities are exempted from land use fee and land lease fee when using agricultural land for organizing labor and production to serve drug rehabilitation treatment.
- In case there is no longer a need to use the land or if the land is used for purposes other than those intended, the land will be recovered and the land lease fee must be paid.
- Drug rehabilitation facilities that have already paid the land use fee and land lease fee before this Decision comes into force shall not be refunded.
- This Decision applies to both public and non-public drug rehabilitation facilities.
- The procedures for deciding on the exemption from land use fee and land lease fee shall be carried out in accordance with the provisions of the law.
🌐 本文件的社会影响
- Positive impact: Helps reduce financial burdens for drug rehabilitation facilities, encouraging them to operate more effectively.
- Negative impact: May lead to improper use of land if strict management measures are not implemented.
❓ 常见问题
When are drug rehabilitation facilities exempted from land use fee and land lease fee?
Drug rehabilitation facilities are exempted from land use fee and land lease fee when using agricultural land for organizing labor and production to serve drug rehabilitation treatment.
What should drug rehabilitation facilities do if they no longer need to use the land?
Drug rehabilitation facilities must handle the recovery of land according to the law and pay the land lease fee for the period during which the land was used for purposes other than those intended.
Are drug rehabilitation facilities that have paid the land use fee and land lease fee before this Decision comes into force entitled to a refund?
No, drug rehabilitation facilities that have already paid the land use fee and land lease fee before this Decision comes into force shall not be refunded.
To which drug rehabilitation facilities does this Decision apply?
This Decision applies to both public and non-public drug rehabilitation facilities.
How are the procedures and formalities for deciding on the exemption from land use fee and land lease fee carried out?
The procedures and formalities for deciding on the exemption from land use fee and land lease fee are carried out in accordance with the provisions of the law on land fees and the law on tax administration regarding collection of land use fee and land lease fee.
全文
Pursuant to …;
REGARDING THE EXEMPTION OF LAND USE FEES AND LAND RENTAL FEES FOR AGRICULTURAL LAND USED FOR LABOR ORGANIZATION AND PRODUCTION TO SERVE DRUG DEPENDENCY TREATMENT OF DRUG DETOXIFICATION FACILITIES THAT ARE GIVEN LAND OR LEASED LAND BY THE STATE
PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Based on the Land Law dated November 26, 2003;
Pursuant to Decree No. 198/2004/ND-CP dated December 3, 2004 of the Government on land use fee collection;
Pursuant to Decree No. 142/2005/NĐ-CP dated November 14, 2005 of the Government on collecting land rental fees and water surface rental fees;
BASED ON DECREE NO. 120/2010/ND-CP OF December 30, 2010, ISSUED BY THE GOVERNMENT, AMENDING AND COMPLEMENTING CERTAIN ARTICLES OF DECREE NO. 198/2004/ND-CP OF December 3, 2004, ON THE COLLECTION OF LAND USE FEES;
BASED ON DECREE NO. 121/2010/ND-CP OF December 30, 2010, ISSUED BY THE GOVERNMENT, AMENDING AND COMPLEMENTING CERTAIN ARTICLES OF DECREE NO. 142/2005/ND-CP OF November 14, 2005, ON THE COLLECTION OF LAND RENTAL FEES AND WATER SURFACE RENTAL FEES;
Considering the proposal of the Minister of Finance,
DECISION:
Article 1. EXEMPT LAND USE FEES AND LAND RENTAL FEES FOR AGRICULTURAL LAND USED FOR LABOR ORGANIZATION AND PRODUCTION TO SERVE DRUG DEPENDENCY TREATMENT OF DRUG DETOXIFICATION FACILITIES (STATE-OWNED AND NON-STATE OWNED) ESTABLISHED AND LICENSED TO OPERATE IN ACCORDANCE WITH THE LAWS.
Article 2. PROCEDURES, FORMALITIES, AND AUTHORITY TO DECIDE ON THE EXEMPTION OF LAND USE FEES AND LAND RENTAL FEES SHALL BE IMPLEMENTED IN ACCORDANCE WITH THE LAWS ON LAND MANAGEMENT REGARDING THE COLLECTION OF LAND USE FEES AND LAND RENTAL FEES AND THE LAWS ON TAX MANAGEMENT.
Article 3. DRUG DETOXIFICATION FACILITIES THAT ARE EXEMPT FROM LAND USE FEES AND LAND RENTAL FEES PURSUANT TO ARTICLE 1 OF THIS DECISION SHALL NOT BE PERMITTED TO TRANSFER, SELL, CHANGE THE PURPOSE OF LAND USE, GIVE AS GIFTS, CONTRIBUTE AS CAPITAL, PLEDGE, LEASE, SUBLEASE, OR GUARANTEE WITH THE VALUE OF LAND USE RIGHTS FOR THE AREA OF LAND THAT IS EXEMPT FROM LAND USE FEES AND LAND RENTAL FEES.
IF A DRUG DETOXIFICATION FACILITY USES AGRICULTURAL LAND GIVEN OR LEASED BY THE STATE PURSUANT TO ARTICLE 1 OF THIS DECISION BUT DOES NOT REQUIRE THE USE OF THE LAND OR USES THE LAND FOR PURPOSES OTHER THAN LABOR ORGANIZATION AND PRODUCTION TO SERVE DRUG DEPENDENCY TREATMENT, THEN IT SHALL BE HANDLED ACCORDING TO THE LAWS AND MUST PAY LAND RENTAL FEES FOR THE PERIOD OF TIME THE LAND WAS USED FOR AN UNAPPROVED PURPOSE.
Article 4. THIS DECISION SHALL TAKE EFFECT FROM January 1, 2012.
IF A DRUG DETOXIFICATION FACILITY HAS ALREADY PAID LAND USE FEES AND LAND RENTAL FEES FOR AGRICULTURAL LAND USED FOR LABOR ORGANIZATION AND PRODUCTION TO SERVE DRUG DEPENDENCY TREATMENT BEFORE THE EFFECTIVE DATE OF THIS DECISION, SUCH PAYMENTS SHALL NOT BE REFUNDED.
MINISTERS, HEADS OF GOVERNMENT-LEVEL MINISTRIES, HEADS OF GOVERNMENT-RELATED BODIES, CHAIRMEN OF PROVINCE AND CITY PEOPLE'S COMMITTEES UNDER THE CENTRAL GOVERNMENT, AND RELATED ORGANIZATIONS AND INDIVIDUALS SHALL BE RESPONSIBLE FOR ENFORCING THIS DECISION./.
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