Latest Regulations on Land Use Fees According to the Land Law 2024
The Land Law 2024, specifically in Article 155, outlines the factors considered when calculating land use fees. These factors include the assigned land area, land use conversion, and recognized land use rights. The price of the land is determined by the regulations stated in Article 159 and 160, and in the case of land use rights auction, the price is based on the bidding result. The government also offers exemptions and reductions on land use fees as part of their policies.
When it comes to land rental fees, the calculation includes the rented land area, the lease term, the extension of land use, and the rental price. Similarly, in the case of land lease rights auction, the rental price is determined by the bidding result. The government can charge either an annual rental fee or a one-time payment for the entire lease period. They also provide exemptions and reductions on land rental fees.
According to the Land Law 2024, the specific timing for determining land prices and calculating land use and rental fees are as follows:
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For cases where the government assigns land, leases land, allows land use conversion, extends land use, adjusts land use terms, or changes the land use form, the timing is when the government issues the decision on land assignment, land lease, land use conversion, land use extension, land use term adjustment, or land use form change. This is excluding the cases specified in Article 124, Clause 7 of the Land Law.
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For cases where land use rights are recognized, the timing is when the land user, the owner of assets attached to the land, or their representative submits a complete and valid application as required by the law.
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In cases where the state authority with jurisdiction adjusts land assignment or land lease decisions that result in changes in land area, land use purpose, or land use term, the timing is when the state authority with jurisdiction adjusts the land assignment or land lease decision.
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In cases where the state authority with jurisdiction adjusts detailed planning as regulated by the construction law and determines land prices, the timing is when the state authority with jurisdiction adjusts the detailed planning.
If land prices are determined based on the land price table for calculating land use and rental fees, the local People’s Committee with jurisdiction must record the land price in the decision on land assignment, land lease, land use conversion, land use extension, land use term adjustment, or land use form change.
For cases where a specific land price is determined for calculating land use and rental fees, the local People’s Committee with jurisdiction must issue the land price decision within 180 days from the date of determining the land price as specified.
These regulations aim to provide clarity and transparency in the calculation of land use fees and rental fees, ensuring fair and consistent practices in land transactions. By adhering to these regulations, individuals and organizations involved in land use and rental activities can better understand their obligations and rights, contributing to the overall development of the economy.