On the afternoon of June 26, under the direction of Vice Chairman of the National Assembly Nguyen Duc Hai, the National Assembly passed the Resolution of the National Assembly on exemption of agricultural land use tax with 443/444 total number of National Assembly deputies present participating in the vote in favor, reaching a rate of 99.8%.
Scene of the meeting on the afternoon of June 26. Photo: Ho Long
According to the Resolution just passed by the National Assembly , the National Assembly resolved to extend the period of exemption from agricultural land use tax as prescribed in Resolution No. 55/2010/QH12 of the National Assembly on exemption and reduction of agricultural land use tax, which has been amended and supplemented by a number of articles according to Resolution No. 28/2016/QH14 of the National Assembly and Resolution No. 107/2020/QH14 of the National Assembly until December 31, 2030.
The Resolution takes effect from January 1, 2026; at the same time, the Government is assigned to detail and guide the implementation of this Resolution to meet state management requirements.
Reporting before the National Assembly voted, Chairman of the Economic and Financial Committee Phan Van Mai said that some opinions suggested not exempting tax for cases of land being left fallow, not in production, or used for the wrong purpose.
Other opinions suggest stipulating specific principles, conditions and criteria for tax exemption, and at the same time having sanctions to handle cases of taking advantage of policies to use land for the wrong purposes or accumulate land and leave land fallow.
The Standing Committee of the National Assembly believes that, as the National Assembly deputies have stated, in reality, the situation of using land for the wrong purpose, leaving land fallow, causing waste of resources is still quite common. In the past, a number of Resolutions and Conclusions of the Central Executive Committee and the Politburo have proposed policies and requirements to improve land use tax policies, including tax policies for agricultural land to overcome the situation of land being left fallow and used for the wrong purpose.
In addition to the goal of supporting agriculture, farmers and rural areas, the policy of exempting agricultural land use tax also needs to meet the goal of encouraging organizations and individuals to use land economically and effectively; there needs to be criteria to classify and identify appropriate tax-exempt subjects to ensure support for the right subjects and promote effective land use.
However, specifying the criteria to determine the right subjects to be exempted from tax or not exempted from tax for abandoned land or land used for the wrong purpose requires time for research and appropriate preparation. The Government's draft Resolution on continuing to exempt agricultural land use tax submitted to the National Assembly at this time has not resolved the above issues.
In addition, the 2024 Land Law has a number of provisions to help overcome the situation of abandoned agricultural land. At the same time, the land law has stipulated the authority of relevant agencies in performing the task of State management of land and applying sanctions to handle violations of land use.
Therefore, in order for the draft Resolution to be issued promptly and avoid interruptions in policy implementation, the Standing Committee of the National Assembly proposes that the National Assembly keep the draft Resolution on the subjects eligible for tax exemption.
However, the Standing Committee of the National Assembly requested the Government to conduct a full and comprehensive assessment of the current situation and effectiveness of agricultural land use in recent times, the effectiveness of the agricultural land use tax exemption policy on agricultural economic development and farmers' lives, in order to develop appropriate policy solutions.
In the immediate future, it is recommended that the Government pay attention to fully guiding the provisions of the Land Law and have practical solutions to ensure that there is no waste or waste of land resources, prevent and handle cases of policy abuse, and improve the efficiency of land management and use in general and agricultural land in particular.
According to the Resolution, households, individuals and organizations directly using land for agricultural production will be exempted from this land tax until the end of 2030.
In case the State allocates land but the organization or individual does not directly use it and leases it to another unit for agricultural production, they must pay 100% of agricultural land tax during the period the State has not yet reclaimed the land.
According to the Government's report, in the period 2001-2010, the total amount of agricultural land tax exempted and reduced was an average of 3,268 billion VND/year and in the last 3 years increased to 7,500 billion VND/year. Exemption of agricultural land tax will encourage land concentration for large-scale production, shifting the structure of the agricultural and rural economy towards modernization.
Source: https://nld.com.vn/tiep-tuc-mien-thue-su-dung-dat-nong-nghiep-den-het-nam-2030-196250626155324427.htm
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