Vice Chairman of the National Assembly Le Minh Hoan chaired the meeting. Photo: Phuong Hoa/VNA

Briefing the Draft Resolution above, Minister of Finance Nguyen Van Thang said that the Government submitted to the National Assembly to issue a Resolution of the National Assembly to extend the implementation period of agricultural land use tax exemption until December 31, 2030 according to the provisions of Resolution No. 55/2010/QH12, Resolution No. 28/2016/QH14 and Resolution No. 107/2020/QH15.

According to the Minister of Finance, continuing to exempt land use tax until the end of 2030 will not reduce revenue because this is a policy that is being implemented in practice. With the proposal to extend the exemption period for agricultural land use tax as currently regulated until December 31, 2030, the amount of agricultural land use tax exempted is about 7,500 billion VND/year.

This will continue to be a form of direct support to farmers, a source of direct financial investment for the agricultural sector, farmers, and rural areas to invest and expand production scale to improve productivity and product quality. Thereby helping to create jobs for farmers, improve their lives, connect with agricultural production activities, contribute to encouraging investment, promote sustainable development of the agricultural economy. At the same time, it demonstrates the consistent policy of the Party and State on agriculture, farmers, and rural areas; in line with the 5-year socio-economic development strategy, the overall planning for agricultural production development.

The continued exemption of agricultural land use tax until the end of 2030 has no significant limitations due to the positive effects on the socio-economic impacts of the implementation of agricultural land use tax exemption under Resolution No. 55/2010/QH12, Resolution No. 28/2016/QH14 and Resolution No. 107/2020/QH14 in the past time, except that the extension of the agricultural land use tax exemption period will not increase the state budget revenue.

In the review report, Chairman of the Economic and Financial Committee Phan Van Mai said that the majority of opinions in the Standing Committee of the Committee believed that the draft Resolution did not contain any new policy content but only extended the period of exemption from agricultural land use tax as prescribed in Resolution No. 55/2010/NQ12 dated November 24, 2010 (amended and supplemented by Resolution No. 28/2016/QH14) and Resolution No. 107/2020/QH14.

The implementation of agricultural land use tax exemption is of great significance, demonstrating the Party and State's policies in supporting and encouraging the development of agriculture, farmers and rural areas, and in reality, there have been no difficulties or obstacles.

In addition, in the recent period, more and more large enterprises and corporations have focused on investing in the agricultural sector, developing the production of high-quality agricultural products. In addition to large-scale investment and employing a large number of workers in economically disadvantaged areas, enterprises and economic corporations have increased the application of science and technology and improved the efficiency of agricultural product quality management.

Proposal to assess the current usage to design effective tax policies

To ensure policy stability, the Standing Committee of the Economic and Financial Committee agreed with the content of the draft Resolution as proposed by the Government. However, many opinions said that the widespread exemption of agricultural land use tax does not create motivation for effective land use, land accumulation for large-scale agricultural production, and the recent exemption of agricultural land use tax has also partly led to the situation of wasteful use of agricultural land, leaving it fallow.

Therefore, it is recommended to review and evaluate the current status of agricultural land use in order to design a policy of exemption and reduction of agricultural land use tax as a tool to promote effective land use, avoid wasting agricultural land resources, and contribute to implementing Directive No. 27-CT/TW of the Politburo on strengthening the Party's leadership in practicing thrift and combating waste.

Accordingly, agricultural land use tax is only exempted for cases where land is used for agricultural production purposes to encourage people and businesses to use land for the right purpose, economically and effectively; tax exemption is excluded for abandoned land, land not used for production for a long time (for example, 2 years or more), land used for the wrong purpose or without valid documents, etc. to avoid land being abandoned, causing waste of resources or being used for the wrong purpose.

The Standing Committee of the Economic and Financial Committee also agreed with the Government's proposal to submit to the National Assembly for consideration and decision on the National Assembly's Resolution to extend the implementation period of agricultural land use tax exemption as prescribed in Resolution No. 55/2010/QH12, Resolution No. 28/2016/QH14 and Resolution No. 107/2020/QH15 until December 31, 2030.

However, it is recommended that the Government consider not exempting agricultural land use tax for cases where land is left fallow or used for purposes other than agricultural purposes. At the same time, periodically evaluate the effectiveness of the agricultural land use tax exemption policy from the perspectives of impact on the agricultural economy, farmers' lives and land use efficiency.

According to baotintuc.vn

Source: https://huengaynay.vn/kinh-te/nong-nghiep-nong-thon/de-nghi-tiep-tuc-mien-thue-su-dung-dat-nong-nghiep-den-het-nam-2030-152616.html