The Ministry of Finance has just submitted a draft Decree amending and supplementing a number of articles of Decree No. 103/2024 regulating land use fees and land rents.
Recently, in some localities, the new land price list under the 2024 Land Law has increased significantly compared to the old price list, forcing people to pay many times higher land use fees when changing the land use purpose from agricultural land to residential land. This difference has become a big burden for households with real housing needs.
For example, the case of a household in Vinh City, Nghe An, being asked to pay nearly 4.5 billion VND when applying to change the purpose of use of 300m2 of garden land to residential land has attracted special public attention. The cause is said to originate from the newly issued land price list, with land prices increasing sharply compared to before, leading to people having to bear very high taxes, fees and land use fees, which are difficult to pay.
According to the reflection, there are cases when changing the purpose of use, the land use fee to be paid is even higher than the actual value of the land. This causes many problems, especially for households with garden land, ponds adjacent to houses, wanting to legalize land use rights.
To resolve difficulties for people, the Ministry of Finance has submitted to the Government two specific options:
Option 1 (inheriting the spirit of the previous Decree 45/2014/ND-CP): Supplementing regulations on land use fee collection for cases of changing the purpose of use from garden land, ponds adjacent to houses or land originating from garden land, ponds - which are not recognized as residential land, to residential land. Specifically: calculate 30% of the difference between residential land price and agricultural land price for the area within the residential land allocation limit; calculate 50% of the difference for the area exceeding the limit.
This option also applies to agricultural land within the same plot of land with a house recognized under the 2024 Land Law.
According to the Ministry of Finance, option 1 reduces people's land use fee obligations when the land price is higher than the old law for garden and pond land adjacent to a plot of land with a house, and agricultural land in the same plot of land with a house.
However, this plan has not resolved the problem of changing land use purposes from purely agricultural land to residential land when land prices for calculating fees increase.
Option 2 (proposed by the Ministry of Finance is to maintain the current regulations in Decree 103/2024/ND-CP): Do not adjust by percentage and still apply the absolute difference calculation method according to the 2024 Land Law.
The advantage of this option is to ensure strict compliance with the provisions of Clause 1, Article 156 of the Land Law. However, the disadvantage is that it does not solve the problem of skyrocketing costs, causing difficulties for people, and there is no incentive mechanism suitable for the characteristics of garden and pond land attached to houses - which has been commonly found in residential areas.
The Ministry of Finance has sent an official dispatch requesting localities to promptly report on the implementation of land use fee calculation for cases of land use purpose conversion from agricultural land to residential land. Through synthesis, some localities have proposed to apply a percentage rate, similar to option 1, to support people in the context of fluctuating land prices.
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Source: https://tienphong.vn/co-gi-dac-biet-trong-de-xuat-giam-toi-70-tien-su-dung-dat-post1759948.tpo
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