Contribute significantly to reducing financial burden on people
On the afternoon of June 11, the National Assembly discussed in the Hall the draft Resolution of the National Assembly on exemption of agricultural land use tax.
The majority of delegates agreed to issue a Resolution of the National Assembly on exemption of agricultural land use tax to institutionalize the Party and State's policies and viewpoints on agriculture, farmers and rural areas.
At the same time, encourage organizations and individuals to invest in agriculture, farmers and rural areas, contributing to restructuring the agricultural sector, further increasing the value of agricultural products, thereby enhancing the competitiveness of agricultural products in the context of international integration.
The policy of exempting agricultural land use tax over the past years has significantly contributed to reducing the financial burden on people, encouraging them to keep their land, keep their jobs and maintain agricultural production activities in the context of increasing risks from natural disasters, epidemics and price fluctuations.
Delegate Thach Phuoc Binh ( Tra Vinh delegation) said that in the context that agriculture is still the main production sector, ensuring livelihoods for more than 60% of the population, it is extremely necessary to continue to have preferential policies and practical support for the people.
According to the delegate, the policy of exemption and reduction of agricultural land use tax has had many positive effects over the past two decades. According to data up to 2023, the whole country has more than 10 million households benefiting from this policy with a tax-exempt area of up to 10 million hectares, more than 7,000 - 8,000 billion VND of budget/year.
In return, the value of agricultural output increases, food security is stabilized, farmers' income is improved and new rural construction is actively supported.
Delegate Ha Sy Dong suggested that it is necessary to carefully review the subjects exempted from tax to ensure fairness and support objectives.
Avoid the situation of "holding land and waiting for the right time"
Besides the remarkable results, delegates also said that the current application of tax exemption policy is still widespread, without clear classification between target groups.
Small-scale farming households, cooperatives, large enterprises and individuals who own land but do not directly produce or lease land are all equally exempt from tax.
Delegates pointed out that this leads to unfairness, budget loss and is vulnerable to exploitation. Therefore, it is necessary to stratify policies such as exempting all direct producers, reducing or maintaining tax rates for organizations and individuals who do not actually produce or do not have effective farming activities.
The delegate said that the current tax exemption policy is not closely linked to the conditions of effective land use. Tax exemption needs to be accompanied by constraints such as not leaving land fallow for more than 12 months, using it for the right purpose, having a clear contract if subleasing, and protecting the land and ecological environment.
These conditions are necessary to avoid the situation of "holding land and waiting for the right time", where unproductive land still enjoys incentives, causing waste of national resources.
Another point is that the draft has not mentioned the tax exemption policy associated with current agricultural production support programs. Tax policy should be considered as part of the agricultural development ecosystem including preferential credit, technical training, crop insurance, etc.
When tax policies are structured with other supports, people will have stronger motivation to invest in production, and land use efficiency will be improved.
Sharing the same view, delegate Ha Sy Dong (Quang Tri delegation) suggested that it is necessary to carefully review the subjects exempted from tax to ensure fairness and the right support goals.
"Tax exemption should focus on people directly involved in agricultural production, cooperatives, households practicing sustainable farming, organic farming, and clean farming. For organizations and enterprises that accumulate large-scale land without directly cultivating, or that show signs of inefficient land use, there needs to be a specific screening and assessment mechanism to avoid the policy being abused, causing budget waste and creating inequality in access to incentives," delegate Ha Sy Dong emphasized.
Exemption from agricultural land use tax until the end of 2030 does not reduce revenue
Explaining the opinions of National Assembly deputies on subjects exempted from agricultural land use tax, Minister of Finance Nguyen Van Thang said that the tax exemption cases in the resolutions are appropriate.
In this draft resolution, the Government does not propose amendments related to the subjects and scope of tax exemption and continues to inherit the subjects reviewed in previous resolutions.
The only new point in the draft is extending the tax exemption period until 2030.
Regarding the assessment of the impact of the policy application period, the Minister of Finance said that the exemption of agricultural 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 agricultural land use tax exemption period until the end of 2030, the amount of agricultural land use tax exempted is about 7,500 billion VND/year.
Japan
Source: https://baochinhphu.vn/mien-thue-su-dung-dat-nong-nghiep-nhung-phai-tranh-tinh-trang-om-dat-cho-thoi-102250611183308586.htm
Comment (0)