Today (April 15), the 44th session of the National Assembly Standing Committee will comment on the draft Resolution of the National Assembly on agricultural land use tax exemption.
At this session, the Minister of Finance will present the draft Resolution. After that, Chairman of the National Assembly's Economic and Finance Committee will present the verification report.
After listening to the reports, the Standing Committee of the National Assembly will discuss and conclude, before the Government submitted to the National Assembly at the 9th session opened on May 5.
Previously, the policy of exemption and reduction of agricultural land use tax was prescribed in Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly; To be amended and supplemented with a number of articles under Resolution No. 28/2016/QH14 dated November 11, 2016 and Resolution No. 107/2020/QH14 dated October 10, 2020 of the National Assembly.
By 31.12.2025, the duration of application of this policy will end.
According to the new draft resolution, the National Assembly will decide on extending the deadline for agricultural land use tax from January 1, 2026; Assign the Government to detail and guide the implementation of this Resolution to meet the state management requirements.
Subjects of application of the draft Resolution are: Agricultural land taxpayers are organizations, individuals and households; Regulatory agencies, state agencies, other relevant organizations and individuals.
The Government's report said that summarizing and evaluating 20 years of implementing the policy of exemption and reduction of agricultural land use tax shows that so far, there are regulations that are no longer suitable to socio -economic conditions.
According to the report, the revenue from the use of agricultural land use tax is very small, only in a small part of compensation to support the government to perform the state management function for agricultural land (the revenue accounts for only 0.0005% of the total state budget revenue in 2023).
The exemption of agricultural land use tax in recent years has reduced the State budget revenue, but this is a solution that contributes to the implementation of the Party and State's policies and views on agriculture, farmers and rural areas.
At the same time, this contributes to the restructuring of rural agricultural economy towards modernization, reducing difficulties for farmers, encouraging investment, promoting agricultural economy to develop sustainably and suitable to the context of international integration.
Therefore, in order to continue implementing the achieved results of agricultural land use tax exemption, the Government submitted to the National Assembly to promulgate the Resolution of the National Assembly to extend the time for the implementation of agricultural land use tax exemption as prescribed in Resolution No. 55/2010/QH12, Resolution No. 28/2016/QH14 and Resolution No. 107/2020/QH14 to the end of December 31, 2030.
