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As specified in Clause 1, Article 153 of the Land Law No. 31/2024/QH15, the budget revenues from land include:
- Land use levy;
- Land rental;
- Revenue from sanctioning of land-related administrative violations;
- Monetary compensation to the State for damage caused during land management and use;
- Increased land use levy and increased land rental for projects failing to putthe land into use or using land behind schedule;
- Land use tax;
- Income tax on transfer of land use rights;
- Charges and fees in land management and use;
- Other revenues as provided by law.
Therefore, the budget revenues from land specified in the Article 153, Land Land 2024 include above 9 provisions.
Accordingly, Article 155 of the Land Law 2024 and Article 23 of the Decree No. 103/2024/ND-CP, the
Law also prescribes the bases for calculation of land use levy and land rental; time for land valuation and calculation of land use levy and land rental:
- Land area for which land rental is payable specified in Article 24, Decree No. 103/2024/ND-CP
- Land lease period specified in Article 25, Decree No. 103/2024/ND-CP
- Land rental rate specified in Article 26, Decree No. 103/2024/ND-CP
- The form of land lease by the State (which is either land lease with annual payment of land rental or one-off payment of land rental for the entire lease period)
- The State’s policies on land rental exemption or reduction
There fore, the bases for calculation of land use levy and land rental are bases for calculation of land use levy and land rental, land lease period, land rental rate
