Land use levy according to the current law provisions.

TAXES OF LAND USE UNDER THE REGULATION OF THE LAW ON CURRENT LIABILITY.
Your knowledge:

     Dear lawyer, I have a question to ask a lawyer to help it is: I apply for land in the area of ​​300m2, so the land use tax and the cost of doing the land book? Thank you!

Lawyer's knowledge:

     Hi, With your questions we would like to offer the following advice:

Legal basis:

Land Law 2013;
Personal income tax law 2007;
Decree No. 43/2014 / ND-CP guiding the implementation of the Land Law 2013;
Decree No. 140/2016 / ND-CP on registration fee;
Circular No. 24/2014 / TT-BTNMT on cadastral records.
The contents of land use tax consultancy according to the provisions of law:
1. Procedures for issuing red books for the first time
     Step 1: Pursuant to Clause 2, Article 9 of Circular 24/2014 / TT-BTNMT, the dossier sent to the land registration office shall include:

Application for issuance of a certificate of land use right;
Copies of papers of the parties: identity card, household registration book, certificate of marital status, ...
     Step 2. After receiving the dossier, based on Article 70 of Decree No. 43/2014 / ND-CP, the land registration office shall perform the following tasks:

Send dossiers to commune-level People's Committees for certification and publicization of inspection results;
Extract of cadastral map;
Confirmation of eligibility or ineligibility To issue a certificate in the application;
Send the data to the tax authority to determine the financial obligations;
Sending dossiers to the district People's Committee for issuance of land use right certificates;
Confirmation in the new certificate of land use right.
Update, adjust the changes in cadastral records, land database.
     Step 3. Give the certificate to you within 15 days of submission.

2. Land use levies, red book fee as prescribed by law
2.1. Fee for granting land use right certificates.
     Previously, according to Circular 02/2014 / TT-BTC, there is a regulation on the fee rate for the issuance of land use right certificates, but at present it is suitable to each locality. Land use rights will be provided by the People's Committee of each province.

2.2. Registration fee
According to Clause 1, Article 6 of Decree No. 140/2016 / ND-CP, the registration fee calculation price is prescribed as follows:

     "first. The price for calculation of registration fee for houses and land.

     a / The price for calculation of registration fee for land is the land price stated in the land price table promulgated by the People's Committee of the province or city directly under the Central Government according to the provisions of the land law at the time of declaration of fees in advance. you.

     b / The registration fee calculation price of a house is the price promulgated by the People's Committee of the province or city directly under the Central Government in accordance with the law on construction at the time of declaration of registration fee.

     c) In case the house or land price in the land use right transfer contract or the house sale and purchase contract is higher than the price set by the People's Committee of the province or city directly under the Central Government, the registration fee calculation price for the house , the land is the price in the land use right transfer contract, house purchase contract. "

     For houses and land, the registration fee rate is 0.5%.

2.3. Land use tax.
     Did you say that you apply for land in the local area of ​​300m2 as it is not clear how much land. The application of this land is made by any level. As a result, your case needs to be more specific and detailed so that you can calculate the land use tax and the red book fee in your case.

     First, determine what level of land you have granted. Is it right or not?

     Under the provisions of the Land Law 2013 at Point a, Clause 2 of Article 59, competent authorities shall allocate land to households and individuals being district-level People's Committees in the form of land assignment with land use levy .

     Second, with the area of ​​300m2 of your land, you need to consider whether it is within the quota allocated to the land of your province issued. Because each province will have different quota allocation.

     Third, determine the time of your application for land to determine the exact amount of land use tax you must pay. Specifically: The calculation of land use tax for cases of application for land use right certificates is specified in Article 6, Article 7, Article 8, Article 9 of Decree No. 45/2014 / ND-CP. after:

     Scenario 1: The land was used steadily prior to October 15, 1993, without papers proving the land use right as stipulated in Clause 1 of Article 100 of the Land Law 2013.

     - At the time of commencement of land use without one of the offenses, if the certificate is issued, the land user shall not have to pay the land use levy for the area of ​​residential land being used within the public quotas. To receive residential land for each household or individual; For residential land in excess of the recognition limit for residential land (if any), the land use levy shall be paid equal to 50% of the land use levy at the specific land price.

     So in this case the land use fee will be waived if the limit is exceeded (if any).

(1) Excessive land use tax = 50% x specific land price (prescribed by the provincial People's Committee) x land area in excess of the quota

     - Households and individuals using land for residential use which, at the time of land use, have committed one of the violations of the Land Law but are now required to submit a certificate of land use right. 50% of the land use levy for the land area within the recognition limit of residential land at the land price specified in the land price table; To pay 100% of the land use levy for the land area in excess of the land-use-specific land recognition quotas prescribed by the provincial-level People's Committees.

Excess limit for this case = Specific land price (regulated by provincial People's Committee) x Excess land area.

(2) Land use tax = 50% x land price in the land price table (provincial-level People's Committees) x land area in quota + land use levy in excess of the quota (if any).

     Case 2: land used from October 15, 1993 to before July 1, 2004, without papers evidencing the land use right stipulated in clause 1 of Article 100 of the Land Law 2013.

     - Households and individuals currently using land with houses must pay land use levies equal to 50% of the land use levy for the land area within the land assignment quotas according to land prices prescribed in the land price table; For land areas in excess of the quota (if any), 100% of land use levy shall be paid at the specific land price. So in this case the land use tax will be calculated according to the formula (2) above.

     - Households and individuals using residential land that, at the time of land use, have committed one of the violations of the Land Law but have been issued with a certificate of the right to use residential land shall have to pay 100% Land use levies according to the land prices prescribed in the land price table applicable to the land area within the land assignment quotas; For land in excess of the residential land allocation limit (if any), 100% of the land use levy shall be paid at the specific land price.

(3) Land use fee = Land price in the land price table (provincial People's Committee regulations) x Land area within quota + Specific land price (prescribed by the provincial People's Committee) x Excess land area have).

Case 3: Issuance of certificates of land use right to family households and individuals for residential land originated in excess of their assigned competence before July 1, 2004 shall be effected as follows:

Using land with houses before October 15, 1993 and having papers evidencing the payment of money to agencies or organizations for land use, when being granted the land use right certificates, the land use levy must not be paid. .
In case of using land with stable houses for the period from October 15, 1993 to before July 1, 2004, and having papers evidencing the payment of land use levy to the land use right at the rates prescribed by law No land use levy shall be collected in 1993; If the amount paid is converted into a percentage of the area for which land use levies have been paid according to policies and land prices at the time of payment, The remaining land area shall collect the land use levy according to the policy and the land price at the time of issuance of the decision on the recognition of land use rights of the competent State body.

Using land with stable houses before July 1, 2004 and having no papers evidencing the payment of land use levies, when being granted the land use right certificates, the land use levy shall be collected. 40% of the land use levy based on the land price applicable to the land area within the land assignment quotas in the locality according to the land prices prescribed in the land price index at the time the land use right is granted by the house the competent authority; 100% of the land use levies according to the residential land price applicable to the area in excess of the residential land assignment quotas (if any) according to the specific land prices at the time of issuance of decisions on the recognition of land use right of the competent State bodies rights.

In cases where the land has been used stably from October 15, 1993 to before July 1, 2004, the land use levy shall be collected equal to 50% of the land use levy for the land area within the quotas for land assignment according to the land price land specified in the land price list; 100% of the land use levy for areas in excess of the land assignment quotas (if any) according to specific land prices at the time of issuance of decisions on recognition of land use rights by competent state agencies.

      Case 4: Collection of land use levies upon the recognition of land use rights to family households and individuals for residential land originated in the right place or encroached upon from July 1, 2004 Prior to July 1, 2014, which is now considered by the State to be granted a certificate as stipulated in Paragraph 9 of Article 210 of the Land Law 2013, 100% of the land use tax shall be paid at the specific land price stipulated by the provincial people's committee. ).