Some regulations on land use fee payment in Nghe An province

On State budget revenue management:

After assigning the budget revenue estimate, Nghe An Provincial Tax Department and Nghe An Customs Department shall preside over and coordinate with relevant levels and branches to organize the implementation of budget revenue collection tasks and combat tax losses, handle tax arrears and other related collection policies and regimes.

The management and use of fees and charges shall comply with the provisions of the Law on Fees and Charges, Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges.

Agencies, units and localities do not account for fees and charges that have been converted into service prices according to the provisions of the Law on Fees and Charges 2015 into the State budget.

A corner of Vinh city. Photo: Lam Tung

About land use fees:The portion paid to the State budget according to current regulations is regulated and divided among budget levels according to regulations. Budgets at all levels use the land use fee revenue to pay for the following tasks: Compensation, site clearance, Land Development Fund, Land Administration Fund (measurement, establishment of land records database and issuance of Land Use Right Certificates, land price development); planning; implementation of new rural construction contents; project counterparties; supplementing concentrated public investment capital; repayment of principal and interest, loan fees, repayment of debts for purchasing cement for rural roads and other investment contents.

Regarding land use fee collection in 2022, it is regulated as follows:

- Land plots in Vinh city, Cua Lo town, Hoang Mai town, Dien Chau, Nghi Loc, Hung Nguyen, Do Luong are planned by the province to auction and allocate land to create investment capital for projects of the province (land use fees along both sides of the project roads: Vinh - Cua Lo Boulevard, Road N5 from Southeast Economic Zone to Hoa Son commune (Do Luong); land use fees for urban area projects, resettlement areas in Southeast Economic Zone); land plots for building urban areas to implement build-transfer (BT) investment projects; land plots reserved by the province to implement key projects according to the Resolutions of the Provincial Party Committee and the Provincial People's Council, regulating 100% of the provincial budget.

Perspective of Hoang Son - Dien Chau urban area. Photo courtesy

- Real estate projects (including 4 projects)real estatein Vinh city: New urban area in Dong Vinh ward and Cua Nam ward; Southwest urban area in Vinh Tan ward and Hung Chinh commune; Urban area and social housing in Hung Hoa commune and expansion of urban area in Hung Hoa commune); auctioned land of public assets (excluding assets on land): Nghe An Provincial Tax Department directs affiliated units to coordinate with the State Treasury to regulate 100% of the provincial budget.

- Land auctioned by the People's Committees at district and commune levels; interspersed land; other land (excluding land specified in Point a, Point b, Clause 4 of this Article) regulated according to the provisions of the Resolutions of the Provincial People's Council, the Decisions of the Provincial People's Committee (accounted in item 1400, corresponding sub-item);

- Land use fees, land and water surface rental fees for land areas recorded as land use fees, land rental fees, and expenses for site clearance compensation and resettlement support (hereinafter referred to as infrastructure investment fees) are accounted for as follows:

For the provincial level: The Department of Finance coordinates with the Department of Natural Resources and Environment, the Tax Department of Nghe An province to make plans for land and water surface lease, land use fees for urban areas, real estate business projects, housing development projects and projects to create investment capital for key projects of the province, including compensation, site clearance and infrastructure investment fees to submit to the Provincial People's Committee; The provincial budget enjoys 100% when recording land use fees, land and water surface lease fees.

For district and commune levels: Estimated land use fee collection assigned to the district and commune People's Committees, excluding land use fee for infrastructure investment. District and commune People's Committees prepare estimates of land use fee collection and development investment expenditures and submit them to the People's Councils at the same level according to regulations in addition to the land use fee collection assigned by the provincial People's Committee;

In the process of budget management, in case an investor voluntarily advances compensation and site clearance money according to the plan approved by a competent authority, but the budget has not yet been allocated corresponding compensation and site clearance tasks, the People's Committees at all levels shall, based on the provisions in Point c, Clause 3, Article 52 of the 2015 State Budget Law, submit to the Standing Committee of the People's Council at the same level to decide on adjusting the local budget estimate and report to the People's Council at the same level at the nearest session to serve as a basis for accounting for State budget revenue and expenditure.

Agencies assigned to collect, especially the Tax and Customs agencies, must regularly coordinate closely with the State Treasury to organize management, concentrate revenue sources into the State budget, carry out inspection and reconciliation work to ensure that all budget revenue sources must be fully and promptly concentrated into the State budget fund according to regulations. The revenue that has been decentralized to a budget level, the increased budget revenue of that level shall be enjoyed according to the regulated rate and used according to current regulations.

Regarding the collection of fees for protection and development of rice-growing land in the province, it shall be implemented in accordance with the provisions of Decree No. 35/2015/ND-CP dated April 13, 2015 of the Government on management and use of rice-growing land; Decree No. 62/2019/ND-CP dated July 11, 2019 of the Government amending and supplementing a number of articles of Decree No. 35/2015/ND-CP dated April 13, 2015 of the Government on management and use of rice-growing land; Resolution No. 24/2016/NQ-HDND dated August 4, 2016 of the Provincial People's Council on collection of fees for protection and development of rice-growing land in Nghe An province...