Each type of land will have its own regulatory regulations depending on the purpose of land use. According to the current land law, based on the purpose of land use, the land is divided into three categories: agricultural land, non-agricultural land, and unused land. So what is market land? Market land belongs to which group of land? Today, LSX Lawfirm will give you an article about “Regulations of Vietnamese law on market land”, as follows:
Legal grounds
Land Law 2013
What is market land?
According to regulation point e, Clause 2, Article 10 of the 2013 Land Law, “Land used for public purposes includes land for traffic (including airports, airfields, inland waterway ports, seaports, railway systems, road system, and other traffic works); irrigation; land with historical-cultural relics and scenic spots; land for community activities, public amusement, and entertainment areas; the land for energy works; land for post and telecommunications works; market land; landfill land, waste treatment, and other public works land”.
Thus, according to the above regulations, market land is land used for public purposes. Market land island for the construction of works or without works for use as a place to trade and exchange goods, except for land used for commercial centers and supermarkets.
Regulations on land used for public purposes
Land used for public purposes
Accordingly, to the specific provisions in Clauses 1 and 2, Article 155 of the 2013 Land Law, the use of land for public purposes must be consistent with the master plan, land use plan, urban construction planning, urban construction planning, etc. construction of rural residential quarters approved by competent state agencies.
Land use rules: For land used for public purposes, competent state agencies need to draw up detailed construction planning, in which it is necessary to clearly delineate functional areas used for public purposes without public purposes. business purposes and functional areas used for public purposes for business purposes.
Form of land use: As for land in functional areas without business purposes, competent state agencies shall allocate land without collection of land use levy according to the provisions of Article 54 of the 2013 Land Law.
For land in functional areas with business purposes, the State leases land according to the provisions of Article 56 of the 2013 Land Law.
Land for implementation of build-transfer projects and build-operate-transfer projects
According to the specific provisions of Clause 3, Article 155 of the 2013 Land Law, the contents are as follows:
- Firstly, The State assigns investors to manage land areas for the implementation of build-transfer (BT) projects.
- Secondly, The State shall allocate or lease land to investors for the implementation of build-operate-transfer (BOT) projects and other forms in accordance with the law on investment in accordance with the provisions of law. Current law.
In addition, in Article 54 of Decree 43/2014/ND-CP of the Government, land for implementation of build-transfer (BT) and build-operate-transfer (BOT) projects is regulated as follows: :
Land use regime for land types for implementation of build-transfer projects and build-operate-transfer projects: For build-transfer (BT) projects, competent state agencies assign investors to manage the land area for project implementation. In this case, the investor is not required to pay a land use levy or land rent during the construction period according to the approved project and is responsible for preserving the allocated land area for management and use in accordance with the approved project. the purpose stated in the project.
In addition
For build-operate-transfer (BOT) projects, competent state agencies shall allocate or lease land to investors for implementation. In this case, the investor is exempted or reduced from land use levy and land rent in accordance with regulations of the Government of the Socialist Republic of Vietnam.
Persons transferring works for use and exploitation shall be allocated land, leased land, or assigned by the State to manage the land area in which such works are located in accordance with the law on land and other relevant regulations. mandarin so.
Regarding the deadline for build-transfer (BT) projects:
The transfer of works and the project’s land fund must done according to the time limit specified in the investment project approved by a competent state agency or the time limit approved by a competent state agency. extension of the transfer period.
It should noted that in case the transfer deadline is over, but the investor has not yet transferred; the land must leased from the State agency, the time of land lease will counted from the end of the project construction period according to the project. project approved.
For land for implementation of BOT projects:
Competent State agencies shall allocate or lease land to investors for the execution of build-operate-transfer (BOT) projects; Investors entitled to exemption or reduction of land use fees and land rents according to the Government’s regulations then.
So It should noted that subjects who transferees of works for use and exploitation allocated, leased, or assigned land by the State to manage the land area where such works are located in accordance with the land law. and other relevant laws and regulations.
Is land used for public purposes taxable?
According to Clause 1, Article 3 of the 2010 Law on Non-agricultural Land Use Tax, non-taxable entities have the following contents:
“Non-agricultural land used for non-commercial purposes includes
1. Land used for public purposes includes: land for traffic and irrigation; land for construction of cultural, medical, educational, and training works, physical training, and sports in service of public interests; the land with historical-cultural relics and scenic spots then; land for construction of other public works according to the Government’s regulations then;
Thus, according to the provisions specified above and in Clause 1, Article 3 of Decree 53/2011/ND-CP of the Government, the following types of land, if used for public purposes, will not have to pay land use tax: nonagricultural.
Firstly: Traffic and irrigation land includes land use for construction of roads, bridges, culverts, sidewalks, railways, land for construction of airport and yard infrastructure Airports, including all types of land included in the planning for the construction of airports and airfields but have not yet built due to investment divergence according to each development stage approve by competent state agencies, construction land water supply systems (excluding water production plants), drainage systems, systems of irrigation works, dikes, dams and land in the traffic and irrigation safety protection corridors will not pay non-agricultural land use tax then.
And
Secondly: Land for construction of cultural, medical, educational, and training facilities, physical training; and sports facilities for the purpose of serving public interests, including land used; for kindergartens, schools, and hospitals. , markets, parks, flower gardens, children’s play areas; squares, cultural works, post offices – cultural communes, wards, towns; monuments, memorials, museums, service establishments rehabilitation; for people with disabilities, vocational training establishments, drug addiction treatment establishments, reformatories, dignity rehabilitation camps then; The nursing home for the elderly and disadvantaged children will not have to pay non-agricultural land use tax.
Thirdly: Land with historical-cultural relics and scenic spots; that have ranked or protected by the People’s Committees of provinces or centrally-run cities will not have to pay illegal land use tax. agriculture.
In addition
Fourthly: Land for construction of other public works includes land used for public purposes in urban areas and rural residential areas; land for construction of infrastructure for common use in industrial parks; high-tech zones, and economic zones accordingly to plans approved by competent authorities; land for construction of works on power transmission line system, communication network system, gasoline, oil, gas pipeline; and land in the safety corridor of the above works; power station land; lake land, hydroelectric dam, land for construction of funeral homes and crematoriums then; Land for waste, landfill, and waste treatment areas permitted by competent state agencies will not have to pay non-agricultural land use tax.
However, it should noted that, if people use the specific types of land mentioned above for business purposes, those owners will still have to pay non-agricultural land use tax as prescribed in Clause 3, Article 2. Law on non-agricultural land use tax 2010.
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Related questions
Accordingly, to point, Clause 2, Article 10 of the 2013 Land Law, market land is land used for public use.
For land used for public purposes, competent state agencies need to draw up detailed construction planning, in which it is necessary to clearly delineate functional areas used for public purposes without public purposes. business purposes and functional areas used for public purposes for business purposes.
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