From November 15, the policy of land rent exemption and reduction takes effect.
Decree 135/2016/ND-CP (amending and supplementing Decrees regulating the collection of land use fees, land rent, and water surface rent) and Circular 139/2016/TT-BTC guiding the exemption of land rent and land use fees for social housing projects will take effect from November 15.
Specifically, Decree 135/2016/ND-CP (amending and supplementing a number of articles of Decree No. 45/2014/ND-CP dated May 15, 2014 of the Government regulating the collection of land use fees and Decree No. 46/2014/ND-CP dated May 15, 2014 of the Government regulating the collection of land and water surface rents). This Decree has many new provisions added such as: Exemption and reduction of land use fees shall not be applied in cases of auctioning land use rights to allocate land with land use fees collected for auction winners who are eligible for exemption and reduction of land use fees. Exemption and reduction of land rent shall not be applied in cases of auctioning land use rights for lease.
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| Illustration. Source Internet |
According to Circular 139/2016/TT-BTC, the exemption of land use fees and land rent; refund or deduction from financial obligations for investors when investing in the construction of social housing and the method of determining the land use fees payable when buyers and tenants are allowed to resell social housing. The exemption of land use fees and land rent for social housing construction projects not using State budget capital is implemented as follows:
Firstly, land use fees and land rent are exempted for the entire land area allocated or leased by the State for investment in the construction of social housing (including land funds for investment in the construction of commercial business facilities approved by competent authorities within the scope of social housing construction projects).
Second, exempt land use fees and land rent for the entire land area for investment in social housing construction using 20% of the land fund of commercial housing development projects and urban development investment projects.
According to Kinhtedothi.vn
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