Continuing the 44th Session, on April 15, the National Assembly Standing Committee gave opinions on the draft Resolution on extending the exemption period for agricultural land use tax as stipulated 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 and Resolution No. 107/2020/QH14.

Presenting the Report at the meeting, Minister of Finance Nguyen Van Thang said that the issuance of the draft Resolution on extending the exemption period for agricultural land use tax is necessary to continue to encourage organizations and individuals to invest in the agricultural sector, contributing to restructuring the agricultural sector, firmly ensuring national food security and socio-economic stability, enhancing the competitiveness of agricultural products in the market in the context of international economic integration, supporting job creation for rural areas, increasing farmers' income, contributing to sustainable poverty reduction and new rural construction.

Minister of Finance Nguyen Van Thang presents the report. (Photo: DUY LINH)

"Continuing to exempt agricultural land use tax until the end of 2030 will not reduce revenue because this is a policy that is being implemented in practice. With the proposal to extend the agricultural land use tax exemption period as currently regulated until December 31, 2030, the amount of agricultural land use tax exempted is about 7,500 billion VND/year," said Minister Nguyen Van Thang.

This will continue to be a form of direct support to farmers, a source of direct financial investment for the agricultural sector, farmers, and rural areas to invest and expand production scale to improve productivity and product quality, thereby helping to create jobs for farmers, improve their lives, and connect with agricultural production activities, contributing to encouraging investment and promoting sustainable agricultural economic development.

At the same time, it demonstrates the consistent policy of the Party and State on agriculture, farmers and rural areas; in line with the 5-year socio-economic development strategy, the overall planning for agricultural production development, ensuring the feasibility of the policy.

Examining this content, Chairman of the Economic and Financial Committee Phan Van Mai said that the majority of opinions in the Standing Committee of the Economic and Financial Committee agreed on the necessity of extending the agricultural land use tax exemption policy in the coming period as proposed by the Government.

In addition, opinions also said that the agricultural land use tax policy needs to be considered and evaluated in the overall tax policies on land, including agricultural land use tax, non-agricultural land use tax, other taxes and revenues currently applied to land (land use fees, land rent) and needs to be placed in a general relationship with the newly amended Land Law to be able to introduce new policies to implement the development orientations of the Party and State in this field.

Chairman of the Economic and Financial Committee Phan Van Mai presents the audit report. (Photo: DUY LINH)

From the perspective of legal document form, there are opinions that the Government's proposal to continue issuing the National Assembly Resolution to implement this policy is not really appropriate because this is a Resolution that regulates outside the scope of the Law on Agricultural Land Use Tax, which has been implemented in the period 2011-2025 and is now proposed to be extended to 2030.

Therefore, it is recommended that the Government accelerate research and submit to the National Assembly for consideration to amend and supplement the Law on Agricultural Land Use Tax to ensure the sustainability and stability of the legal system.

There are opinions suggesting that the Government carry out a comprehensive review of the implementation of the Law on Agricultural Land Use Tax and submit a revised Law at the 10th Session, in which the issue of tax exemption until 2030 will be considered to ensure more comprehensiveness and suitability.

Discussing at the meeting, Vice Chairman of the National Assembly Le Minh Hoan said that through a survey in some rural areas, the situation of abandoned agricultural land still occurs. The "large land club" model shows the potential for effective exploitation of abandoned land, but land leasing is difficult because landowners tend to reclaim the land after investment.

Believing that the review opinion of the Economic and Financial Committee was correct, the Vice Chairman of the National Assembly pointed out that widespread tax exemptions may not create incentives for effective land use and cause waste of national resources.

View of the meeting. (Photo: DUY LINH)

The Vice Chairman of the National Assembly proposed studying targeted tax exemption solutions, giving priority to those directly involved in agricultural production, while at the same time having measures to effectively manage and exploit abandoned agricultural land funds, ensuring harmony between people's interests and the goal of sustainable agricultural development according to the Constitution and the Land Law.

At the same time, it is recommended that the Ministry of Finance, as an advisory agency, coordinate with relevant ministries and branches to research and propose specific solutions to both create conditions for farmers to feel secure in production and overcome the situation of abandoned land.

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 and decision on extending the implementation period of agricultural land use tax exemption as prescribed in Resolution No. 55/2010/QH12 of the National Assembly on agricultural land use tax exemption and reduction, which has been amended and supplemented by a number of articles according to Resolution No. 28/2016/QH14 and Resolution No. 107/2020/QH14.

The Vice Chairman of the National Assembly requested the Government to take into account the opinions of the National Assembly Standing Committee and the opinions of the examining agency to supplement and complete the draft resolution and the attached documents to ensure persuasiveness. This document will be sent to the Economic and Financial Committee for official examination, to complete the report for the National Assembly to consider and decide at the 9th Session.

Source: https://baotuyenquang.com.vn/thong-nhat-trinh-quoc-hoi-tiep-tuc-mien-thue-su-dung-dat-nong-nghiep-den-het-nam-2030!-210130.html