Speaking at the meeting, a representative of the Ministry of Finance said that implementing the Party and State's policy of hunger eradication and poverty reduction, while supporting farmers and encouraging the development of agricultural land production, the policy of exemption and reduction of agricultural land use tax (ADT) has been implemented since 2001.
According to current regulations, the agricultural land use tax policy is exempted until December 31, 2025, except for the agricultural land area that the State assigns to organizations for management but does not directly use the land for agricultural production but assigns it to other organizations and individuals to receive contracts for agricultural production.
The policy of exemption and reduction of agricultural land use tax is a solution with great and important impacts, contributing to the implementation of the Party and State's policies and viewpoints on agriculture, farmers and rural areas in each period; directly supporting farmers, encouraging organizations and individuals to invest in agriculture, farmers and rural areas; encouraging land concentration for large-scale agricultural production.
Thereby contributing to the transformation of the agricultural and rural economic structure towards modernization, improving and enhancing farmers' lives, creating jobs for rural areas and encouraging farmers to be more attached to the land and confidently invest in agricultural production.
To continue implementing the above results, the Ministry of Finance proposes to continue extending the period of exemption from agricultural land use tax according to the provisions of Resolution No. 55/2010/QH12, Resolution No. 28/2016/QH14 and Resolution No. 107/2020/QH14, effective from January 1, 2026.
At the meeting, the members of the Appraisal Council agreed with the necessity and content of the draft Resolution; at the same time, they gave further comments on the authority and procedures for implementing the exemption of agricultural land use tax; studied the tax exemption threshold to ensure balance between other labor forces in society; clarified detailed implementation regulations and reviewed them with the provisions of the Land Law.
Concluding the meeting, Deputy Minister of Justice Nguyen Thanh Tinh emphasized that in the socio-economic fields, rural areas are still the priority areas with many innovative policies, in which the policy of exempting agricultural land use tax has shown a positive impact on the development of agriculture in particular and the economy and society in general.
Therefore, the Deputy Minister agreed on the content of extending the implementation period of this policy until December 31, 2030, demonstrating the attention of the Party and State to agricultural production, rural development, and towards transforming the agricultural production model.
