Summary of jurisprudence dissertation the current law on financial obligations of land users to the state in vietnam

VIETNAM ACADEMY OF SOCIAL SCIENCES GRADUATE ACADEMY OF SOCIAL SCIENCES NGUYEN THI THANH XUAN THE CURRENT LAW ON FINANCIAL OBLIGATIONS OF LAND USERS TO THE STATE IN VIETNAM Major: Economics laws Code: 9380107 SUMMARY OF JURISPRUDENCE DISSERTATION HANOI - 2020 The dissertation is completed at: VIETNAM ACADEMY OF SOCIAL SCIENCES GRADUATE ACADEMY OF SOCIAL SCIENCES Science instructors: Assoc Prof PhD PHAM THI GIANG THU Assoc Prof PhD NGUYEN THI NGA Reviewer 1: Prof PhD HOANG THE LIEN Reviewer 2: Assoc Prof PhD TRAN THI THUY LAM Reviewer 3: Assoc Prof PhD NGUYEN THI THUONG HUYEN The dissertation will be defended in front of the Academy -level Dissertation Evaluation Committee At … o’clock date month year…… The dissertation can be found at: - National Library of Vietnam - The library of Graduate Academy of Social Sciences THE AUTHOR'S WORKS RELATED TO THE DISSERTATION TOPIC HAVE BEEN PUBLISHED Nguyen Thi Thanh Xuan, (2018), Proposing to amend regulations on collection of land use fees in the 2013 Land Law, Industry and Trade Mangazine, No – February in 2018 Nguyen Thi Thanh Xuan, (2018), Amending regulations on land use tax in the context of land financial reform, Journal of Democracy and Law, March (312) in 2018 INTRODUCTION The urgency of the research Land is an important resource for the economic development of all countries In Vietnam, land is public property and the State's right to manage and benefit from public property is determined by the law on land Land is exploited and used effectively or not depending on the level of capitalization to convert resources into assets and capital Ensuring equal rights in access to and use of public property of all entities in the economy is to ensure both economic and social equity of entities in land relation Of the four management tools of current land management theories, the land finance plays the role of balancing the interests of the parties in the most direct way Resolution of the Sixth Conference of the Party Central Committee (Session XI) - Resolution No 19-NQ/TW dated October 31st, 2012 identified the completion of the law on land finance as a necessary content need to be performed in the period of comprehensive promotion of the renovation and creating a foundation for our country to basically become a modern-oriented industrial country Continuing to achieve this goal, Resolution No 11-NQ/TW dated June 3, 2017 of the Central Conference Session XII on the improvement of market economy institutions in Vietnam has oriented reform requirements with clear criteria; in particular, "vigorously reforming financial policies on land towards simplicity, stability, publicity, transparency and fairness" is one of the immediate tasks As of the end of December 31st, 2018, the land area put into use in our country is 93.7% of the total natural land area [88] The budget revenue from land is in the period of 2013-2018, accounting for an average of about 14.4% of domestic revenue Since the 2013 the Land Law came into effect, the ratio of budget revenue from land on total domestic revenue has increased significantly in terms of both total revenue and percentage; specifically, from 11.1% (in 2013), 11.4% (in 2014) to 13.3% (in 2015), 15.9% (in 2016), 16.8% (in 2017) and 17.9% (in 2018) The content of budget revenue from land currently focuses mainly on the financial obligations of the land users to the State Although the results of revenue from land have always increased in recent years, the revenue source having the decisive factor is unstable and unsustainable The land tax has a stable revenue base, but the rate is low The ratio of land tax on total land revenue is less than 1.3%, lower than tax administration expenses According to a study by the World Bank, Vietnam's tax administration expenses account for 2% of total tax revenue Thus, the current land tax is not enough to offset the taxation expenses In contrast, land use fee is the land budget revenue comprising the largest proportion with an average of about 70% of budget revenues coming from land, but the revenue base is not sustainable Most recently, the State Audit's report No 42/BC-KTNN dated May 11th, 2020 on the budget finalization in 2018 showed that the budget revenue in 2018 was equal to 110.7% in 2017, but the results of domestic revenue increase mainly come from collection of land use fees Land use fees are collected only once for a specific land area, not annually With a high proportion of natural land put into use as at present, in the future, the land collection will fall sharply, which will not ensurethe economic rights of the land owners The situation of land using and management in localities from 2013 to 2020 through the inspection of the Government Inspectorate and the audit of the State Audit showed that there exist limitations in the regulations on financial obligations of the land users and violation in law enforcement In most localities, there is a situation of loss of revenue from land, commonly incorrectly determining the financial obligations of the land user to the State, inaccurate and insufficient calculation, late collection of fee, late payment without penalty of late payment, and so on The cause of the above situation stems from the incomplete law of the financial obligations of the land users to the State Regulations on determining financial obligations such as land type, unit price, price cycle, tax rate and others are still inadequate The current law on the land users’ financial obligation to the State still has many loopholes and legal gaps leading to fraud, evasion of law enforcement In implementing the law, there is a situation of noncompliance and failure to enforce the law on the side of the land users and incorrect law application from the land administration and tax authorities The land users evade the financial obligations, arbitrarily change the land use purpose, and fail to carry out legal procedures to evade the obligation of land use fee and income tax payment Land management and tax agencies when applying the law still have many mistakes such as not signing land lease contracts, not making a form for cadastral information transfer, which makes it impossible to determine the financial obligations of the land users, as well as the inaccurate and insufficient calculation of land use fee, land rent, tax, the application of exemption or reduction regulations to the wrong subjects, etc All of the above situations have caused a loss of State budget revenue from residential land in Vietnam Research to perfect the law on the Financial obligations of the land users to the State in Vietnam is now very urgent This study will contribute to solving shortcomings in the current legal situation and law enforcement on land finance Completed financial tools in land management will promote land resources, promote effective land capitalization Research purpose and topic 2.1 Research purpose The research purpose of the dissertation is to perfect the law on financial obligations of the land users to the State and propose solutions to improve the efficiency of law implementation in Vietnam 2.2 Research topic Firstly, to systematize and clarify the theoretical issues of financial obligations and theories about the law on financial obligations of the land users to the State: Specifically, analyzing and clarifying the theoretical basis of financial obligations of the land users to the State; the role of land finance in land management, legal characteristics of financial obligations of the land users; criteria, source of law, content structure of the law on financial obligations of the land users to the State Secondly, analyzing and assessing the current legal status and the real implementation of the law on the financial obligations of the land users in the context of land finance reform towards perfecting the market economy institution with socialist orientation The dissertation focuses on analyzing the content of regulations on the time of arising obligations, scope of obligations, deadline for performing obligations, and order of procedures for each type of money in the financial obligation group of the land users to the House country Thirdly, on the basis of analyzing the current situation of the law and the difficulties, limitations, causes, requirements for legal adjustment, the dissertation provides orientation and solutions to perfect the law on financial obligations of the land users to the State Research focus and scope in the dissertation 3.1 Research focus Firstly, researching the economic theories of ground rent by Karl Marx, the theory of land taxation by Adam Smith and Henry George to form the premise for the theory of the current law on financial obligations of the land users to the State in Vietnam Secondly, researching the legal financial obligations regulations of the land users from the Land Law in 1987 to the current law and legal status Thirdly, researching the practical implementation of law on financial obligations of the land users to the State in a number of provinces and the results of nationwide land finance collection 3.2 Reseach scope Due to the complexity and vastness of the project, the dissertation limits the research scope in deep analysis and understanding of the current regulations on the financial obligations of the land users to the State, including land use fee, land rent, income tax from transfer of land use right, land use tax and registration fee In terms of space: researching the law implementation on a national scale; In terms of time: Since the State budget finalization is made about two (02) years slower than the year of collection, the data of budget revenue from the land is used in the period from 2013 to 2018 Research method The dissertation uses research methods such as analytical method, synthetic method, systematization and comparative jurisprudence method - The synthetic method is used when assessing the current state of the law on financial obligations of the land users to the State to draw general conclusions and comments as a basis for taking viewpoints and proposing complete solutions - The method of systematization is used in all chapters of the dissertation to present the contents and problems in a coherent and rational layout - The analytical method is used in all chapters of the dissertation to explain the problems raised from theory to practice about the financial obligations of the land uses to the State - The comparative jurisprudence method is used in chapter and chapter of the dissertation On the basis of the regulations of the countries in the world on the financial obligations of the land owners to the State, the dissertation draws similarities, differences, and comparisons to assess the advantages and disadvantages of the law on financial obligations of the land users to the State in Vietnam and then produces solutions to perfect the law New contributions of the dissertation On the basis of selective inheritance of research results related to financial obligations of the land users to the State, with independent and serious research, the dissertation has the following scientific contributions: - Firstly, the dissertation has synthesized and systematically built up theoretical issues about financial obligations and legal theories on financial obligations of the land users to the State The economic theories of ground rent by K Mark, the theory of land taxation by Adam Smith and Henry Goerge are analyzed to explain the revenue base, the formation basis of the financial obligations of the land users to the State Besides, the dissertation also clarifies the characteristics, legal content structure, criteria, legal sources and factors affecting the formulation and implementation of the law on the financial obligations of the land users to the State Based on the theoretical basis, the dissertation proposes the basis for building legal content structure of the financial obligations of the land users and determines the content of the term "financial collection from land" in the current law, as a basis for the formulation of regulations on specific revenues - Secondly, the dissertation has analyzed the legal status and the implementation of the law on the financial obligations of the land users to the State Based on the formulation of legal content structure of the financial obligations of the land users, the dissertation assesses the current status of the law on the obligations to pay land use fee, land rent, land use tax, income tax from the transfer of land use right, land charges and fees One of the new features of the dissertation is the way to approach the legal status of the land fees that land users must pay The dissertation analyzes the legal content structure of the land user's financial obligations that the dissertation has built in the theoretical part Legal regulations on the obligation to pay land use levy, land rental, land use tax, income tax from the transfer of land use rights and land fees must be clarified according to the structure: timepoint of obligations, scope of obligations (payment rate, land price, determination), collection base, deadline for performing obligations, implementation procedures, exemption policy From the above-mentioned reality of law implementation, the dissertation points out the shortcomings and limitations of the law on the financial obligations of land users to the State: (i) provisions on various types of financial obligations have not covered payment base, have not ensured stability, transparency, equity, and there are cheatment and loss in collection of fee; (ii) loss of land use levy due to inadequate provisions on the obligation to pay land use fees; (iii) loss of land rent due to poor land management and lack of regulation; (iv) The current tax on income from the transfer of land use rights has an inconsistent tax basis between the Law on Corporate Income Tax and the Law on Individual Income Tax; (v) regulations on financial obligations of land users have not timely adjusted new estate products emerging on the market today - Thirdly, the dissertation provides orientation and solutions to improve the law on the financial obligations of land users to the State, in line with the goals of land financial reform and perfect economic institutions The market in Vietnam today: (i) the construction of all kinds of financial obligations with a collection base which is added value from land by tax instruments, additional tax on the added-value; (ii) additional sanctions in case of delay in determining financial obligations; (iii) completing regulations on land lease procedures to unify the timepoint of arising obligation to pay land rent; (iv) completing the regulation on price of annual land rental payment not through auction in the direction determined by each fiscal year; (v) solutions to avoid loss of land rental; (vi) land use tax must set the tax rate at a more reasonable rate, appropriate to the basis of collection; (vii) agree that the base of the income tax from the transfer of land use rights of individuals and businesses is the same in direction of imposing on net income to ensure consistency with this tax nature; (viii) perfecting the cadastral database and forms of payment in land transactions The solutions offered by the dissertation cover from collection base to implementation procedures, from general regulations to specific regulations The theoretical and practical significance of the dissertation Firstly, theoretically, the dissertation is a scientific work that studies systematically issues from theoretical basis to the legal status of the land user's financial obligations to the State The dissertation has synthesized and applied the theories of classical bourgeois economists such as the economic theory of land rent, the theory of land taxation to explain First, the value is added from land as profitability increases, expressed in terms of money All value added from the land will belong to the State after subtracting the value of the land user This is the State budget revenue source, which is distributed back to the whole society through the finance and budget law Second, regulations on collection of land use fees for the case of changing land use purposes currently contribute to increasing budget revenues, effective land management; but the use of regulating tools of the primary market, direct distribution (land use fees, land rents) is not appropriate Third, the tax policy on income tax from the transfer of land use rights has not yet effectively regulated the value added from land not created by land users Fourth, in the legal status and implementation of the law on the financial obligations of land users, there are evasion and avoidance of financial obligations, land prices in determining financial obligations of land users which is not appropriate to the market value of the land These research results are used by the dissertation to invoke and prove when analyzing, explaining, arguing or stating the point of view of the dissertation as a consensus or contrary opinion Thirdly, the dissertation inherits the contents related to solutions and recommendations to improve the law on financial obligations of land users to the State First, studies have suggested that the land price in the calculation of land allocation, lease, and tax is the land price in the market, avoiding loss of budget revenue from land Studies often focus on principles and methods of land price determination in order to achieve a price that is asymptotic to the market price The solutions of the above studies are of great value to the dissertation in determining the direction of completing the land price policy Accordingly, the dissertation will not complete the land 10 price policy in the direction of focusing on principles and methods of pricing Second, there are studies that propose building property taxes on land From the perspective of the law and the studied theoretical basis, the dissertation still absorbs the views of the agency that developed the draft Law on Property Tax to develop a solution to perfect the law on financial obligations of the land users to the State Third, there are 02 studies proposing to build up the land use change tax instead of collecting land use fees when the land use purpose is changed This is also an suggestion for the dissertation in developing ideas to perfect the law on financial obligations of the land users in Vietnam nowadays 1.3 The issues that need to be further studied in the dissertation The first issue is in the theory, the dissertation has to continue to study the open-ended contents related to the theoretical basis including: (i) The definition, characteristics, and the role of the financial obligations of the land users to the State; (ii) The definition and legal characteristics of financial obligations of the land users; (iii) The principles and criteria of the law on financial obligations of the land users to the State; (iv) Legal content structure of the financial obligations of the land users to the State; (v) Factors affecting the Law on financial obligations of the land users to the State and (vi) The legal source of the Law on financial obligations of the land users The second one is regarding the current situation of law, the dissertation has to clarify the curent situation of law on the land revenues that the land users must pay according to the legal content structure of the financial obligations of the land users built up in the theoretical basis of the dissertation: time of the obligations arising, scope of obligations (payment level, land price, method of determination), collection base, time of obligation performance, implementation procedures, exemption policíe and others 11 The third one is about the proposal for law improvement, the dissertation proposes completion solutions: Firstly, the dissertation proposes to complete the general regulations on land finance in the Land Law because specific revenues in the land finance have not been clarified in any research Secondly, the dissertation proposes solutions to complete the legal regulations for each specific type of financial obligations based on shortcomings in two groups: (i) Amending the current regulations on payment of land use fees, land rent, land use tax, income tax from the transfer of land use right, land fees; (ii) Based on the base of collecting financial obligations, proposing to add new revenues and adjust inappropriate revenues 12 Chapter THEORY OF FINANCIAL OBLIGATIONS OF THE LAND USERS AND LAW ON FINANCIAL OBLIGATIONS OF THE LAND USERS TO THE STATE 2.1 Theory of financial obligations of the land users to the State 2.1.1 Definition and characteristics of the land users Starting from the land tenure regime, the land users in the multiownership mode and the land users in the single-ownership mode will have different legal status In Vietnam, land users are the entities that are allowed by the State to participate in land use relations Only when these subjects, by their own acts, participate in land use relations, will their obligation to the State arise, including financial obligations A land user has the following characteristics: (i) being an entity who represents the land owner to assign or transfer land use right; (ii) not being at the same time be the land owner; (iii) having no right of determining of land which belongs only to the owner; (iv) the rights and obligations of land users are determined by the State 2.1.2 Definition of land finance and financial obligations of the land users to the State Land finance in the current Vietnamese law is public finance on land, absolutely no corporate and personal finance on land This is also the basis for forming the financial obligations of the land user to the State in Vietnam today The financial obligations to the State of the land users is that the land users have to pay the State money in the forms of payment of land use fees, land rent, land use tax, income tax from transfer of land use right, land charges and fees The financial obligation to the State of the land users is a type of statutory obligation and only arises to the land user, not being the obligation of the manager 2.1.3 Bases for the formation of financial obligations of the land users to the State 13 * Economic theory of ground rent Overview of C.Marx’s ground rent theory to explain the bases for the formation of public financial policies on land in general and financial obligations of land users in particular in terms of the entire ownership of land in which the representative performing the right is the State The State monopolizes the land distribution in the primary market through land allocation, land lease and forms the obligation to pay land use fees and land rents * Theory of taxes by Adam Smith and Henry Goerge Adam Smith gives four statements about taxes used to build tax rights of the State in general Besides, stemming from the fixed land supply and inelastic land supply curve, Henry George points out that the tax rate on fixed land does not change the ground rent to be paid by the land users The land owners will be taxed on fixed land and the government will get net economic rents 2.1.4 Characteristics of financial obligations of the land users to the - Firstly, the financial obligation of the land users to the State is statutory obligation - Secondly, the financial obligation of the land users to the State is performed by money with a strict procedure regulated by the State - Thirdly, the financial obligation of the land users to the State is part of the financial revenues from land of the State 2.1.5 Role of financial obligations of the land users to the State in land management The financial obligations of the land users contribute to equitable access to land and rational distribution of benefits between the State and the land users; is an important tool for land management and real estate market regulation to make it consistent with the socialist-oriented market economy; is the basis for ensuring the State's interests over public property and creating a regular and stable source of revenue for the State budget 2.2 Theory of law on financial obligations of the land user to the State 14 2.2.1 Definition, characteristics and role of the law on financial obligations of the land users to the State The Law on financial obligations of the land users to the State is a set of legal regulations promulgated by the State who regulates social relations arising in the process of determining and collecting land use fee, land rent, land use tax, income tax from transfer of land use right, land fees It can be summarized that the law on financial obligations of the land users includes the following main groups: (i) a group of legal regulations that define the payment obligations of the land users on the collection basis of land value when the land use right is established; (ii) a group of legal regulations that define the payment obligations of the land users on the collection basis of added value and the value of land in use The law on financial obligations of the land users has the following characteristics: (i) having administrative act and public power; (ii) besides the adjustment of the land law, there is also the regulation of tax law; (iii) being built up in the direction of ensuring the economic rights of the land owners and ensuring the interests of the land users 2.2.2 Criteria for the law on financial obligations of the land users to the State Firstly, the law on financial obligations of the land users must be transparent and public Secondly, the law on financial obligations of the land users must ensure fairness and equality among the land users Thirdly, the law on financial obligations of the land users must be stable Fourthly, the law on financial obligations of the land users must ensure the content to be simple and easy to understand, the formula to be easy to apply in order to gain wide acceptance of the people Fifthly, the law on financial obligations of the land users must ensure the sustainable development 2.2.3 Content structure of the law on financial obligations of the land users to the State 15 Firstly, the collection base of the financial obligations of the land users to the State Secondly, the scope of the financial obligations of the land users to the State Thirdly, the time when the financial obligations of the land users to the State arise Fourthly, the deadline for implementing the financial obligations of the land users to the State Fifthly, the procedures for implementing the financial obligations of the land users to the State 2.2.4 Legal source of the law on financial obligations of the land users to the State Firstly, the system of legal documents is the resource of the law on the financial obligations of land users to the state including legal documents, decrees, circulars and decisions of the People's Committee Secondly, case law is one of the potential sources of the future for these legal relations, not a real legal resource Thirdly, the internal guidance documents are not officially recognized but are an important source of adjustment to legal relations on the financial obligations of land users to the State 2.3 Factors affecting the law on financial obligations of land users to the State Factors affecting the law on the financial obligations of land users to the State include: land ownership, the current situation of land price legislation, the informal land use right market, land management relationship, land databases, people's legal awareness and international integration issues 16 Chapter LEGAL SITUATION AND LAW IMPLEMENTATION ON FINANCIAL LIABILITIES OF LAND USERS TO THE STATE IN VIETNAM TODAY 3.1 The current legal situation on financial obligations of land users to the State in Vietnam today Based on the legal content structure of the financial obligations of the land user to the State, the current situation of legal provisions on financial obligations is presented and analyzed by each type of specific financial obligations, including : (i) current status of obligations to pay land use fees; (ii) current conditions of land rental obligations; (iii) the current status of regulations on the obligations to pay land use tax; (iv) the status of regulations on the obligation to pay income tax from the transfer of land use rights and (v) the status of regulations on the obligation to pay land fees The legal status of the land user's financial obligations to the State still has the following limitations and shortcomings: First, the content of the term "financial obligations" towards the state of land users in the current law should be clearly defined and consistent with the content of financial collection on land Second, the provisions on financial obligations to collect on the value added from land not by land users' investment are still inadequate Third, regulations on specific types of financial obligations still not cover all revenue bases There are many frauds and losses 3.2 Reality of implementing the law on financial obligations of land users to the State in Vietnam today 3.2.1 The current situation of implementing the law on financial obligations of land users to the State in Vietnam today 3.2.1.1 Result of collection of land use levy, rental, tax and fee According to the data of budget revenue from land of the Ministry of Finance, the results of collection of land use fees and rents in the period 17 2013-2018 accounted for a large proportion of the total revenue from land, increasing sharply after 2014 Each year collection of land use fees reached 88,568 billion VND, accounting for about 70.5% of total budget revenue from land Average annual land rental revenue reached 17,299 billion, accounting for about 13.8% of the total revenue from the land The results of tax collection on non-agricultural land use in the years from 2013 to 2018 fluctuated around 1,500 billion VND Agricultural land use tax accounts for about 0.06% of total land revenue Compared with domestic revenue, non-agricultural land use tax only accounts for 0.19%, income tax from real estate transfer averaged 13,299.8 billion per year, accounting for 13.6% of total revenue from the land The above results pose a problem in the revenue structure from land The collections with a stable and sustainable collection base, such as land use tax, have low incentives The collections with no sustainable base,even one time collection have high incentives 3.2.1.2 Land users comply with the law on financial obligations to the State Land users implement the law mainly in the form of law compliance, enforcement Failure to comply with the Laws on Financial Obligations of Land Users often are in the form of evasion and avoidance of payment of land use levies, land rents, and land taxes In many localities, land users still hide and avoid the fulfillment of financial obligations to the State At the same time, the land users' law enforcement is more proactive, but its effectiveness depends heavily on their sense of law 3.2.1.3 Land management agencies and tax agencies comply with the law on the financial obligations of land users to the State Bases for establishing financial obligations will be issued by land management agencies such as decisions on land allocation, lease, recognition of land use rights, permitting land use purpose change, lease contract, transfer record, cadastral information transfer note On the basis of cadastral information, the tax agencies will determine the amount of land use fees, rentals, taxes and fees The results of land collection have always 18 increased in recent years, showing a positive sign from the application of the law on financial obligations of land users to the State Besides, the practice of law application of these agencies still has some shortcomings 3.2.2 Evaluation of the implementation of the law on the land user's financial obligations to the State 3.2.2.1 Positive results in the implementation of the law on the financial obligations of land users to the State The implementation of the Law on Financial Obligations of Land Users has achieved certain economic achievements Collection from land in the period 2013-2018 has always increased both in terms of total collection and the proportion of total domestic collection of the State budget, and are also higher than the estimate of annual budget revenue In addition, the legal awareness of land users, administrative procedures on land and taxes in implementing the law on financial obligations to the State have been significantly improved 3.2.2.2 Limitations in the implementation of the law on the financial obligations of land users to the State 3.2.2.2.1 Land users not comply with the law, not comply with the law on the financial obligations of land users to the State, causing loss of revenue from land Firstly, loss of land use levy and land rental due to land users not complying with the land law Second, land users put new real estate products that have not yet been fully regulated by the law to be in business, causing loss of land finance Third, the legal awareness of land users in compliance and law enforcement is not high 3.2.2.2.2 The poor land management, the management agency does not properly apply the law on the financial obligations of land users to the State, leading to fraud and loss of budget revenue from land 19 Firstly, poor construction management, related agencies not comply with the land use coefficient approved by general competent agencies, leading to loss of land rent Secondly, the current situation of land use is incorrectly confirmed by the land management agency causing the loss of land use levy Thirdly, the land management and tax agencies determine the financial obligations incorrectly due to the wrong determination of the type of land for the calculation of obligations, unit price, case of exemption or reduction Fourthly, the land management agencies not properly apply the procedures for land allocation or land lease, are slow to issue land lease decisions, and not sign land lease contracts even though the lessee has used land for many years 20 Chapter ORIENTATION AND SOLUTIONSS TO IMPLEMENT AND IMPROVE EFFICIENCY OF CURRENTLY IMPLEMENTATION OF LAW ON FINANCIAL OBLIGATIONS OF LAND USERS TOWARDS THE STATE IN VIETNAM TODAY 4.1 Viewpoints and orientations for completing the law on the financial obligations of land users to the State in Vietnam today 4.1.1 Completion of the law on financial obligations of land users to the State - Firstly, strongly reforming the financial policy on land towards simplicity, stability, openness, transparency and fairness - Secondly, ensure transparency of information on the land use right market - Thirdly, land finance policy in Vietnam focuses mainly on land fee collections 4.1.2 Orientation to complete the law on financial obligations towards the State of land users - Firstly,completing the law on the financial obligations of the users to the State must ensure stable benefits from public property, in accordance with the regime of the entire people ownership of land - Secondly, improving the law on the financial obligations of the users to the state towards ensuring fairness in land access and rational distribution of benefits between the State and land users - Thirdly, improving the law on the financial obligations of the users to the State is an important tool to manage land and develop the real estate market, in line with the socially oriented market economy 4.2 Solutions to complete the law on the financial obligations of land users to the State 4.2.1 Solutions to complete the general provisions on the financial obligations of land users to the state Firstly, propsing to modify and supplement the content of the State's financial collection from land in the Land Law 21 Second, building the types of financial obligations with the basis of collection is the value added from land with tax tools, additional tax on the it 4.2.2 Solutions to complete according to each type of specific financial obligation Firstly, solutions to complete the obligations to pay land use fees Secondly, solutions to complete the obligation to pay land rent Thirdly, solutions to complete the obligation to pay land use tax Fourthly, solutions to complete the obligation to pay income tax from the transfer of land use rights 4.2.3 Solutions to improve efficiency of implementation of the law on financial obligations of land users to the State Firstly, reforming the administrative procedures on land related to the process of determining the financial obligations of land users to the State Secondly, completing the cadastral database to ensure the accuracy of the collection base Thirdly, changing the traditional form of payment in land transactions CONCLUSION "The law on the financial obligations of land users to the State" is a research topic with a broad content, adjusted in principle by the Land Law, but the specific content is related to both land law and tax law Until now, there are not many research works with specific content on financial obligations towards the state of land users in Vietnam Most of this issue has been studied as part of policies on land ownership and land capitalization and value added from land Therefore, the studies done have not solved fundamental contents such as financial obligations contents, financial obligations concepts, legal content structure when building and evaluating regulations, compliance between the collection establishment and the form of collection On the basis of inheriting related researches, 22 identifying problems to be solved, through the research process, the author has drawn some of the following conclusions: The financial obligation of the land user to the State is one of the basic obligations of the land user in Vietnam, reflecting the economic relationship between the State and the user in the process of exploiting and using land This obligation ensures the benefits of the State's public property, as well as the economic incentive manifested in the form of paying money by the land user based on the land value and the added value they obtain Stipulation of the financial obligations of the land user towards the state plays a fundamental role in the financial collection policy in particular and the land finance policy in general This provision also contributes to the fairness of land access and rational distribution of benefits between the State and the land user; is an important tool for land management and regulation of the real estate market, in line with the socialist-oriented market economy and creating a regular and stable source of revenue for the State budget The scope of the User's financial obligations toward the State covers all basis of land collection, expressed externally by the obligation to pay land use levy, land rental, agricultural and non-agricultural land use tax, income tax from implementing LUR transactions of individuals and businesses, fees and charges land In addition to the achievements, the legal status and practice of implementing the law on the financial obligations of the users to the State have revealed many limitations and shortcomings The limitations of this provision include: (i) inconsistency in determining the time when the obligation to pay land use levies arises; (ii) there has been no sanction against the entity that is late in determining financial obligations; (iii) does not comprehensively cover the value added from land not brought about by the investment of land users to regulate, the basis of income tax is not uniform for businesses and individuals; (iv) the revenue sources have a 23 stable and sustainable revenue base, the mobilization level is not reasonable, so in practice, the revenue results account for a very low proportion of the total revenue from land; (v) evasion and avoidance of the obligation to pay land use levies and tax on income from land use rights transactions causing loss of budget from land These limitations pose an urgent requirement for strong reforms on land finance, which must amend and supplement the law on financial obligations of land users to the State in the current period In response to the requirement of completing the land law, from the limited issues in the regulations on the financial obligations of the land user, the dissertation proposes complete solutions including the following solutions: (i) perfecting general provisions on the financial obligations of land users towards the State; (ii) completing specific types of financial obligations and (iii) solutions to improve the efficiency of law enforcement on the financial obligations of land users to the State in Vietnam today With the above research results, the dissertation has clarified the theoretical issues, legal status, law implementation practice and proposed solutions to improve the law on the financial obligations of land users to the State 24 ... obligations of land users to the State 2.3 Factors affecting the law on financial obligations of land users to the State Factors affecting the law on the financial obligations of land users to the State. .. obligations of the land users to the State Secondly, the scope of the financial obligations of the land users to the State Thirdly, the time when the financial obligations of the land users to. .. implementation of the law on the financial obligations of the land users to the State Based on the formulation of legal content structure of the financial obligations of the land users, the dissertation