Speed ​​up the implementation of the Law on Non-agricultural Land Use Tax

(Baonghean)The Law on Non-Agricultural Land Use Tax takes effect from January 1, 2012. This is a very important law that contributes to strengthening state management of land, encouraging organizations and individuals to use land economically and effectively, and reasonably mobilizing contributions from land users, especially those who use land in excess of the prescribed limit to the state budget; contributing to limiting land speculation and encouraging the healthy development of the real estate market, overcoming the limitations of the current land tax policy.

The scope of the Law extends to land users in society, from organizations that are allocated land, lease land to households and individuals using land for business or residential purposes. Meanwhile, the new land tax policy only focuses on residential land of some subjects without taking into account other subjects such as people using land rented from the State, using allocated land. This Law also specifically and clearly stipulates taxable and non-taxable land, exempted non-agricultural land users, principles as well as rights and obligations of taxpayers.

It can be said that the Law on Non-agricultural Land Use Tax is an extremely important policy in the current period, especially for the cause of socio-economic development. Deeply aware of that meaning and importance, immediately after the Government issued Decree 53, the Ministry of Finance issued Instruction 153/2011, the Provincial People's Committee issued Directive No. 33, built Plan 127, established a Steering Committee, a working group to guide districts, cities and towns in the province to promote propaganda, training and guidance on the implementation of the Law relatively seriously.

Most districts, cities and towns have paid attention to leadership, direction and promoting the leading role of tax authorities and the responsibility of relevant departments and branches in organizing the implementation of the Law, especially promoting propaganda, training and guidance, raising awareness and responsibility of organizations and individuals using land to declare correctly, fully and promptly. Therefore, many localities in the province such as Nam Dan, Vinh City, Cua Lo, Nghi Loc, Yen Thanh... have organized the implementation quite systematically. Up to now, these districts have basically completed the declaration and processing of records at the commune level. In Nam Dan district alone, 201/331 hamlets have completed the declaration and processing of declarations submitted to the tax department...

However, besides the localities and units that have implemented seriously and urgently, there are still some places that have not followed the province's plan closely, the implementation progress is slow, the quality has not met the requirements, there is confusion in the declaration instructions as well as the processing of records at the ward and commune levels, there are still regrettable errors. Through the inspection of the Steering Committee in 20 districts, cities and towns, it shows that the cause of the above limitations and shortcomings is mainly due to the lack of close leadership and direction of the Party Committee and the authorities; the leadership team, especially the commune, ward and town levels, have not paid due attention, and the members of the grassroots steering committee have not performed well the assigned tasks. For example: Tan Ky and the mountainous districts all leave it to the tax authorities to do it whether they can or not.

By May 21, most of the communes in Tan Ky district had just issued declarations, most of which had not been collected back to the communes. Land titles deposited at banks had not yet been resolved to ensure that a photocopy was included in the file. Mountainous district: Con Cuong did not establish a steering committee, assigned a vice chairman in charge, but that comrade did not perform the task, so the Tax Department established a working group to implement, leading to many problems related to the responsibilities of other departments such as: Natural Resources and Environment, Finance, Banking, which could not be handled. In particular, due to not doing a good job of propaganda, training, and guidance, many leaders and commune land officers directly involved in the implementation did not have a firm grasp of the Law's content, leading to many errors in processing declarations as well as collecting records and documents that had to be redone, taking a lot of time. Many officials, such as the Vice Chairman of Bong Khe Commune, who directly directs the implementation of the Tax Law, still understand that "families living on both sides of National Highway 7 do not have red books, so this time they cannot declare and pay taxes." Or due to the lack of specific instructions, land officials and commune officials in Yen Thanh Town still have a vague understanding of the tax calculation limit for related cases.

From now until the end of the year, there is not much time left but the work of processing documents at the commune and district levels is still quite heavy. Especially for localities with limited capacity and qualifications, while the number of households in the area is large, many problems have not been handled promptly and the new tax set must be approved soon before October 2012...

The above reality requires that in the coming time, the Party Committee and the government from the district to the grassroots level need to get involved, continue to direct the relevant departments, especially the members of the Steering Committee to coordinate to strengthen the inspection, supervision, guidance, and help the grassroots promptly resolve difficulties and obstacles. Especially, promptly resolve the problems related to the content of handling records, tax calculation limits, and exemption and reduction subjects. In addition, the province needs to provide timely financial support to create motivation to promote the implementation progress, ensuring the proposed plan contributes to the successful completion of the 2012 budget revenue.

Literary Association