Proposal to extend tax exemption period until December 31, 2030

The draft resolution of the National Assembly on exemption of agricultural land use tax presented by Minister of Finance Nguyen Van Thang stated that the development of the resolution aims to institutionalize the policies and viewpoints of the Party and State on agriculture, farmers and rural areas. Encourage organizations and individuals to invest in agriculture, farmers and rural areas, contribute to restructuring the agricultural sector, further increase the value of agricultural products, thereby enhancing the competitiveness of agricultural products in the context of international integration. At the same time, continue to promote the results achieved from the agricultural land use tax exemption policy, ensuring compliance with international practices.

Accordingly, the Government submitted to the National Assembly a Resolution to extend the implementation period of agricultural land use tax exemption as prescribed in Resolution No. 55/2010/QH12, Resolution No. 28/2016/QH14 and Resolution No. 107/2020/QH15 until December 31, 2030.

The subjects of application of the draft Resolution are taxpayers who are organizations, individuals, and households using agricultural land; management agencies, state agencies, and other relevant organizations and individuals.

Consider not exempting land from tax in cases of fallow land

The preliminary review report of the National Assembly's draft Resolution on exemption of agricultural land use tax presented by Chairman of the Economic and Financial Committee Phan Van Mai stated that over the past 30 years since the promulgation of the Law on Agricultural Land Use Tax, the policy of exemption and reduction of agricultural land use tax has been implemented for a long time through Resolutions of the National Assembly issued outside the scope of the Law. This demonstrates the Party and State's policy of prioritizing support for the development of agriculture, farmers and rural areas over the years. Economic sectors have also become accustomed to complete exemption of agricultural land use tax for a long time.

Therefore, to avoid creating additional costs for agricultural production compared to the current policy being applied, in the current difficult production and business conditions, the majority of opinions in the Standing Committee of the Economic and Financial Committee agree on the necessity of extending the policy of exemption from agricultural land use tax in the coming period as proposed by the Government.

However, many opinions say that the widespread exemption of agricultural land use tax does not create motivation for effective land use and land accumulation for large-scale agricultural production. The recent exemption of agricultural land use tax has also partly led to the situation of wasteful use of agricultural land, leaving it fallow.

Therefore, it is recommended to review and evaluate the current status of agricultural land use in order to design a policy of exemption and reduction of agricultural land use tax as a tool to promote effective land use, avoid wasting agricultural land resources, and contribute to implementing Directive No. 27-CT/TW of the Politburo on strengthening the Party's leadership in practicing thrift and combating waste.

Accordingly, agricultural land use tax is only exempted for cases where land is used for agricultural production purposes to encourage people and businesses to use land for the right purpose, economically and effectively. Tax exemption is excluded for abandoned land, land that has not been used for a long time, land used for the wrong purpose or without valid documents... to avoid land being abandoned, causing waste of resources or being used for the wrong purpose.

The Standing Committee of the Economic and Financial Committee also proposed that the Government consider not exempting agricultural land use tax for cases of land left fallow or used for purposes other than agricultural purposes. At the same time, periodically evaluate the effectiveness of the agricultural land use tax exemption policy from the perspectives of impact on the agricultural economy, farmers' lives and land use efficiency.

Concluding the discussion, Vice Chairman of the National Assembly Vu Hong Thanh stated that the National Assembly Standing Committee agreed to submit to the National Assembly for consideration to decide on extending the implementation period of agricultural land use tax exemption prescribed in Resolution No. 28/2016/QH14 and Resolution No. 107/2020/QH14 until December 31, 2030.

The National Assembly Standing Committee proposed that the Government study and periodically evaluate the effectiveness of the recent agricultural land tax exemption policy on the impact on agricultural economic development, people's lives and the efficiency of agricultural land use. Continue to have practical solutions to improve the efficiency of agricultural land management and use, and prevent land from being left fallow or wasted.

In the coming time, it is necessary to summarize and evaluate the policy of exemption from agricultural land use tax, the Law on Agricultural Land Use Tax... If necessary, research will be conducted to propose amendments to the Law on Agricultural Land Use Tax to suit the reality and management requirements in the new period.

+ Next, the National Assembly Standing Committee gave opinions on the Project and Design Plan for the construction of the Vietnam National Assembly Museum.

Source: https://daibieunhandan.vn/se-trinh-quoc-hoi-xem-xet-keo-dai-thoi-han-mien-thue-su-dung-dat-nong-nghiep-post410294.html