On the morning of April 26, the National Assembly Standing Committee gave its opinion on other cases of exemption and reduction of land use fees and land rents as prescribed in Clause 2, Article 157 of the 2024 Land Law.
According to the Government's submission, the National Assembly has passed the 2024 Land Law, effective from August 1, 2024. Clause 1, Article 157 stipulates 11 cases of exemption or reduction of land use fees and land rents.
Clause 2, Article 157 stipulates that The Government shall stipulate other cases of exemption or reduction of land use fees and land rents not specified in Clause 1 of this Article after obtaining the consent of the National Assembly Standing Committee.
Presenting this content, Minister of Finance Nguyen Van Thang said that the Government proposed 12 policies to exempt and reduce land rent.
In particular, it is proposed to exempt or reduce land rent for projects using land for production and business purposes in the fields of education, vocational training, health, culture, sports, and environment that meet the conditions on the list of types, criteria, scale, and socialization standards decided by the Prime Minister but are not part of the project to enjoy exemption or reduction of land rent according to the provisions of Point a, Clause 1, Article 157 of the 2024 Land Law.
Propose to exempt and reduce land rent to encourage businesses to invest in agriculture and rural areas.
Exemption and reduction of land rent for land belonging to research institutes and centers for innovation, research and development of digital technology; exemption of land rent for projects producing key digital technology products, software products, semiconductor chips, artificial intelligence.
Exemption from land rent for concentrated digital technology parks and national Innovation centers.
Exemption from land rent for land for the construction of scientific research facilities of science and technology enterprises if meeting related conditions (if any) including: Land for the construction of laboratories, land for the construction of technology incubation and incubation of science and technology enterprises, land for the construction of experimental facilities, land for the construction of experimental production facilities.
The report also proposes that the National Assembly Standing Committee assign the Government to regulate the subjects and levels of exemption and reduction of land use fees and land rents for specific fields and occupations that need special priority for development according to the policies of the Party and the State in each period.
In addition, the Government is seeking the opinion of the National Assembly Standing Committee to agree to reduce the land rent payable by 30% in 2025 to support people and businesses.
This is to support people and businesses to develop production and business and the subjects of application more widely compared to the 2024 policy to suit the new situation. Thereby striving to achieve the growth target of 8% or more in 2025.
Reviewing this content, Chairman of the National Assembly's Economic and Financial Committee Phan Van Mai said that the majority of basic opinions agreed with other cases of exemption and reduction of land use fees and land rents.
Regarding the reduction of land rent in 2025, the Chairman of the Economic and Financial Committee said that the majority of opinions agreed with the Government's proposal to reduce land rent in 2025 and expand the subjects of application as submitted.
At the same time, it is believed that the National Assembly Standing Committee only gives opinions on cases of exemption and reduction; the regulation of reduction levels and the issuance of decrees are under the authority of the Government.
After discussion, 100% of members of the National Assembly Standing Committee present unanimously issued a resolution on agreeing to other cases of exemption or reduction of land use fees and land rents as prescribed in Clause 2, Article 157 of the 2024 Land Law (including the content of reduction of land rents in 2025), as a basis for the Government to issue a decree.
