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THAI NGUYEN UNIVERSITY UNIVERSITY OF ECONOMY AND BUSINESS ADMINISTRATION –––––––––––––––––––––––––––––––– PHONG THI THU HA MANAGEMENT OF LAND FINANCE IN THAI NGUYEN PROVINCE Industry: Economic management Code: 9.34.04.10 SUMMARY OF THESIS THESIS OF ECONOMY THAI NGUYEN – 2021 The work was completed at: UNIVERSITY OF ECONOMY AND BUSINESS ADMINISTRATION - THAI NGUYEN UNIVERSITY Scientific instructor: Assoc Dr Do Thi Bac Feedback 1…………………………………………………… Feedback 2…………………………………………………… Comment 3:…………………………………………………… The thesis is defended before the Thesis Judging Committee at Thai Nguyen University, meeting at: UNIVERSITY OF ECONOMY AND BUSINESS ADMINISTRATION At….hour……day…….month…… The thesis can be found at: -MATERIAL CENTER - THAI NGUYEN UNIVERSITY -UNIVERSITY MANAGEMENT LIBRARY OF ECONOMY & BUSINESS LIST OF PUBLISHED RESEARCH WORKS OF THE AUTHOR RELATED TO THE THESIS Phung Thi Thu Ha (2015), " Application of GIS technology in building a map of land units for research and development of agricultural production in La Hien commune, Vo Nhai district, Thai Nguyen province ", Journal Science & Technology magazine , 2015 Episode 138 ISSN: 1859-2171 Phung Thi Thu Ha (2018), " Some economic management solutions in adjusting land use planning to 2020 of Thai Nguyen province ", Asia Pacific Economic Review, 2018 (No 517), pages 63 - 65, ISSN 0868-3808 Phung Thi Thu Ha (2020), " Factors affecting financial management of land in Thai Nguyen province ", Financial Journal, December 1, pp 129- 132, No 742, ISSN 2615 - 8973 Phung Thi Thu Ha (2020), " Improving the efficiency of land revenue management in Thai Nguyen province ", Financial Journal, December 2, pp 151 - 153, No 743, ISSN 2615 – 8973 PREAMBLE Urgency of the topic Land is the valuable resource, the means of production can not be replaced, as an asset, a commodity that is extremely valuable Land is not only a place to live and work for people, but it also brings significant sources of income Revenue from land has been making significant contributions to the socio-economic development of Vietnam in general and Thai Nguyen province in particular State management of land finance is the use of financial instruments by the State to manage land Land financial management is not merely the management of land prices and land revenues to increase revenue for the State budget, but also a tool for the State to encourage rational land use economical and efficient; at the same time, regulate and manage the land use rights market in particular and the real estate market in general in order to develop the market in a healthy, efficient and sustainable manner, contributing to preventing land speculation, ensuring ensure financial equity in land use and distribution of land resources in society In order to promote internal resources from the land, realize industrialization and modernization of the country, it is required that we have appropriate mechanisms and policies to generate revenue for the state budget, create capital for investment development investment, promoting the formation and healthy development of the real estate market The State has used land prices as a macro management tool, as a basis for land management by economic measures Good management of land prices, turning land prices into a means of implementing financial policies, ensuring a stable and long-term revenue source for the state budget, creating a healthy development of the real estate market, overcoming weaknesses in land use management 10 Thai Nguyen province is the political and economic center of the Viet Bac area in particular, of the Northeast mountainous region in general It is the gateway for socio-economic exchanges between the midland and 11 mountainous regions and the Northern Delta Thai Nguyen is a potential locality with an important geographical position, adjacent to the capital Hanoi and the provinces of Vinh Phuc, Bac Ninh, Bac Giang, Phu Tho, Lang Son, Tuyen Quang and Bac Can Thai Nguyen province is an important intersection point, with a system of roads, railways and rivers connecting with other provinces in the region 12 In recent years, in Thai Nguyen province, the state management of land finance has had many positive changes, the management of land use has become more and more effective, efficient, step by step into order, significantly contributing to the cause of socio-economic construction and development, and ensuring security and defense Thanks to active administrative reform and preferential investment policies, Thai Nguyen has attracted a large source of non-budget investment capital Many projects have large investment capital, such as Samsung Thai Nguyen with a total investment of nearly billion USD, Nui Phao mineral exploitation and processing project with a total investment of billion USD 13 However, the results of state management of land finance in Thai Nguyen are still not commensurate with the potential of the province In the period 2015 - 2019, in Thai Nguyen province , although industrial parks and urban areas developed rapidly, a large area of planning land was abandoned, causing losses to the state budget, a Some industrial zones and clusters failed to attract secondary investors, causing land revenue to be seriously affected The land price in the market is much higher than the land price list prescribed by the Provincial People's Committee, tax revenue from land use only accounts for a small percentage of the land's financial revenue 14 Is the financial policy of land and land price in Thai Nguyen province appropriate? How effective is the financial management of land in the province? What are the solutions to improve the efficiency of financial management of land and land prices in Thai Nguyen province? 15 To supplement the scientific basis in determining land prices, building land prices in line with market prices, serving the state management of land finance, students conduct the topic: " Management of Land Finance in Thai Nguyen Province” Research objectives of the thesis 2.1 General objective 16 Assess the current situation and propose some solutions to improve the state management capacity of land finance in Thai Nguyen province 2.2 Detail goal 17 (first) Assess the status of state management of land finance in Thai Nguyen province 18 (2) Proposing a number of solutions to improve the state management capacity of land finance in Thai Nguyen province in the coming time Object and scope of research 3.1 Research subjects 19 The study focuses on the results of revenue sources and evaluates the factors affecting the financial income of land in Thai Nguyen province 3.2 Research scope 20 * About content: 21 State management of land finance includes two main contents: (i) Management of state budget revenues from land and (ii) land price management [33] 22 According to regulations, the land price list issued by the provincial People's Committee for the whole period of 2015 - 2019 will be the basis for calculating state budget revenues from land At the same time, specific regulations on land price determination are applied to each project Therefore, the thesis focuses on (i) Management of state budget revenues from land in Thai Nguyen province, specifically as follows: (1) Assess the current state of state management of land finance in Thai Nguyen province, including the state management apparatus of land finance, estimation and settlement of revenues from land: rent land, money used to its land, the tax history of use of land, tax revenues imported from transfer of land use rights, proceeds from sanctioned land legislation, compensation to the state for damage caused in the management and use land, fees and charges in land management and use; (2) The study uses an estimation model to evaluate the factors affecting the financial income of the land, as a basis for assessing the factors affecting the state management of land finance on the land Thai Nguyen province; (3) Solutions to improve state management capacity on land finance * About space: 23 Research on state management of land finance in Thai Nguyen province * About time: 24 The main data in the research of the thesis are in the period of 2015 - 2019, in addition, the data to run the evaluation model and the verification model are used in the period 2003-2019 New contributions of the thesis 25 Deputy least , the thesis was supplemented and completed a number of theoretical issues and practical management of the financial state land 26 Secondly , the thesis has studied the factors affecting the state management of land finance, the factors affecting the mobilization of land financial resources, thereby proposing some solutions improve the efficiency of the state management of resources the earth belt in the province province of Thai Nguyen in the time to come Dissertation layout 27 In addition to the introduction, conclusion, table of contents, appendices, list and references, the thesis structure consists of main parts: 28 Chapter 1: Review of research papers 29 Chapter 2: Theoretical and practical basis for state management of land finance 30 Chapter 3: Research Methods 31 Chapter 4: Management of land finance in Thai Nguyen province 32 Chapter 5: Solution to increase land finance management inThai Nguyen province 33 34 Chapter OVERVIEW OF RESEARCH DOCUMENTS 35 36 1.1.Overview of research works in the world 37 It can be seen that there are not many foreign studies related to the state management of land finance In the thesis, the author summarizes a number of specific studies as follows: 38 * Concepts of land finance 39 In the work Land Administration guidlines with special referance to countries in trasition - 1996 [79], the United Nations first introduced the concept: "land finance" Land finance is the value of land that needs to be managed in a market economy” UN for that with resources the basis of land that is: the revenues from taxation of land (tax), incurred relating to land (fees) and means for the people People pay for these services from land belt (commission) " 40 For developing countries, the concept of land finance is a new and inconsistent concept The explanation for this is according to Richard M Bird and Enid Slack [77]: “land accounts for a small proportion of the budget revenues of developing countries” and “assessing the value of land is a very difficult job difficult" 41 *About land management policy 42 Gershon Fedor [71], “Institutions and Land Markets” Synthesis of institutions on land law and land market of developed economic countries, typically European countries 43 “Land policy” (2003) and “Local land use policy and investment incentives” [70] of the World Bank, are the study of land management policy (land management); “Land policies for growth and poperty reduction” (Land policies for growth and poperty reduction) [74] of the World Bank is a study on the relationship between state management policies on financial land policy, land use trends affecting development and poverty in developing 44 countries, and recommended solutions to reduce poverty and promote sustainable development 45 - Regarding land prices , according to the World Bank, UK- Aid, DEPOCEN [76] in the Survey Report on Disclosure of Information in Land Management, it is stated: Purpose of land valuation; Price form; Price appraisal agency, land price control, principles and methods of price determination 46 - Regarding land tax: 47 In the work " Land and poverty taxation: a review " [78], land tax is defined as local government revenues derived from land and real estate Owen Connellan in his work " Land value taxation in Britain: experience and oppotunities ", Webcom Ltd Publishing House, Toronto, Canada [80], introduced the concept: land tax Land taxes are taxes that are levied on land to generate revenue for local governments 48 Some research works directly related to land tax policy of developing countries including Vietnam are: Jay K Rosengard (2011) “Real estate tax reform in developing countries” ” [81] and Dr William J MCCluskey (2013) [82] 49 1.1 Overview of research projects in the country 50 In Vietnam, land is owned by the entire people, by the state as the representative of the owner and unified management [33] In recent years, land policies in our country have undergone many changes in order to mobilize resources from land for socio-economic development It can be affirmed that the process of awareness of the role of land has changed markedly from considering land as a natural resource, means of production, and special goods to considering land as a resource resources, an important resource for the country's socio-economic development Notably, policies related to land finance are constantly being studied and adjusted in order to manage and regulate the demand and benefits from land 51 * Studies on land financial management forestry " 78 According to the 2013 Land Law [33], it is defined as follows: " Land is an extremely valuable national resource, a special means of production, a leading 79 important component of the living environment, and a geographical location distribution of residential areas, construction of economic, cultural and social facilities, security and defense Over many generations, our people have spent a lot of effort and blood to create and protect land capital as it is today ” The volume of products is increasing day by day, satisfying the increasing demand for food and food.The level of land exploitation is associated with the evolution of society more land 80 According to Circular No 14/2012/TT-BTNMT, it is clearly stated: “Land is an area of land with specific boundaries, location, area and relatively stable or changing properties but cyclical , which can be predicted, affects the present and future land use of natural, socio-economic factors such as: soil, climate, topography, geomorphology, geology, hydrology, flora, fauna and human production” 81 Inheriting previous studies, when studying the field of financial management of land, land can be understood as follows: Land is an area of land with specific boundaries and locations, including the following factors: constitutes the ecological environment right above and below the land surface such as climate, soil, topography, geomorphology, surface water (lakes, rivers, streams, swamps, ) underground water, plant and animal groups, the state of human settlements, capable power lucrative and important role in the social and economic life and productive activities of mankind 2.1.1.2 Sources of state budget revenue from land 82 a Sources of state budget revenue from land 83 b Features of state budget revenues from land 2.1.1.3 Land price 84 a Land price 85 b Scientific basis of land prices c Method of determining land price 2.1.1.4 State management of land finance 2.1.2 Contents of state management of land finance 2.1.3 Factors affecting the state management of land finance 2.1.3.1 Government factors 2.1.3.2 Factors belonging to outside the government 2.2 Lessons learned on financial management of land 2.2.1 Experiences of Governments 2.2.1.1 China 2.2.1.2 Taiwan 2.2.1.3 Thailand 2.2.2 Experience in localities across the country 2.2.3 Lessons learned for Thai Nguyen province on state management of land finance Firstly, on formulating and promulgating policies on land revenue Second, it is necessary to properly value the land close to the market price Third, on building and perfecting the organization of the tax management apparatus Fourth, on inspection and examination Chapter RESEARCH METHODS 3.1 Research question To achieve the research objectives, the thesis will focus on answering the following research questions: Question 1: What is the current situation of financial management of land in Thai Nguyen province in the period 2015 - 2019? What are the shortcomings in the process of land financial management? Question 2: What are the factors affecting the financial management of land in Thai Nguyen province in the period 20152019? Question 3: Solutions to improve the state management of land revenues and land price management in Thai Nguyen province in the coming time? 3.2 Research process and analytical framework of the thesis 3.2.1 Thesis research process 3.2.2 Analytical framework of the thesis 3.3 Research Methods 3.3.1 The method of data collection 3.3.1.1 Expert interview method 3.3.1.2 Secondary data collection method 3.3.1.3 Primary data collection method Table 3.1: Distribution of survey forms for provincial managers Number of TT Agencies and people units interviewe d first General Department of Provincial 01 People's Committee Resource base and environment Board of manager 01 Land development center 02 Land registration office 02 Financial Planning Division 02 Inspectorate 02 Department of Land Management 02 Department of land financial management and compensation for site clearance 02 Financial Department Budget Management Department 02 Finance and Administration Department 02 Financial Inspection Department 02 Provincial Tax Department 02 total 22 (Source: Author's compilation) Table 3.2: Distribution of questionnaires for local officials TT first Local Thai Nguyen City Song Cong City Town Pho Yen Number of commun es and wards investigated 3 Investigation site Dong Quang Ward Quan Trieu Ward Huong Son Ward Linh Son Commune Quyet Thang Commune Dong Lien Commune Luong Son Ward Thang Loi Ward Tan Quang Commune Ba Hang Ward Nam Tien Ward Minh Duc Commune Number of investigators Total Number of number investigato of rs respondent s 6 6 36 6 6 6 6 18 18 District Pronouns District Dinh Hoa District Dong Hy District Phu Binh District Phu Luong District Vo Nhai total 3 3 Hung Son town An Khanh Commune Ha Thuong Commune Minh Tien Commune Van Tho Commune Duc Luong Commune Chu market town Kim Phuong Commune Trung Luong Commune Hoa Thuong Commune Nam Hoa Commune Tan Long Commune Huong Son town Nga My Commune Ban Dat Commune The town of Du Vo Tranh Commune Yen Ninh Commune Dinh Ca town Lau Thuong Commune Binh Long Commune 33 (Source: Author's compilation) 3.3.2 Qualitative Analytical Methods 3.3.2.1 Comparative method 3.3.3.2 Descriptive statistics method 3.3.3 Quantitative Analytical Methods * Quantitative evaluation criteria: * Quantitative research methods: - Time series analysis - VAR (Vector autoregression) model 6 36 6 6 18 6 6 6 6 6 6 18 18 18 18 198 - Chapter - THE SITUATION OF MANAGEMENT OF LAND FINANCE IN THAI NGUYEN PROVINCE 4.1 Overview of natural, economic and social conditions in Thai Nguyen province 4.1.1 Natural conditions in Thai Nguyen province 4.1.2 Socio-economic characteristics of Thai Nguyen province 4.2 Situation of land use in Thai Nguyen province 4.3 Management of land finance in Thai Nguyen province 4.3.1 Legal basis for state management of land finance in Thai Nguyen province 4.3.1.1 Legal basis for management of state budget revenue from land 4.3.1.2 Legal basis for land price management 4.3.2 Organizing the financial management apparatus for land in Thai Nguyen province 4.3.3 Results of financial management of land in Thai Nguyen province 4.3.4 Actual situation of financial management control of land in Thai Nguyen province 4.3.5 Factors affecting financial management of land in the area in Thai Nguyen province 4.3.6 Evaluation of provincial and local officials on the state management of land finance 4.3.6.1 Evaluation of provincial officials on the state management of land finance 4.3.6.2 Evaluation of local officials on the state management of land finance 4.4 Evaluation of the state management of land finance in Thai Nguyen province 4.4.1 Achievements - The proportion of state budget revenue from land accounts for a high proportion of the total state budget revenue of the province - If in 2002, the proportion of financial sources collected from the land sector accounted for only 4.43% of state budget revenue, in 2017 it - accounted for 24.69%, and the proportion of state budget revenue from land in the period 2015 – 2019 always achieved an average of 17.36% This result is obtained from the implementation of the Land Law in 2013, until now, Thai Nguyen Province has issued 27 legal documents under its authority to implement the land law Regarding land use planning and planning, currently Adjusting the land use planning to 2020 and the last land use plan (2016-2020) Thai Nguyen province has been approved by the Government in Resolution No 51/NQ-CP dated May 10, 2018; Adjustment of land use planning up to 2020 and land use plans for the last period (2016-2020) of districts, cities and towns in the province approved by the Provincial People's Committee to help with land management more and more strictly according to master plans and plans and serve as a basis for the implementation of land allocation, land lease, and permission to change the land use purpose - Thai Nguyen province has issued a 5-year land price list (2015-2019) in accordance with the Land Law and decided to issue an annual land price adjustment coefficient As a result, the province's revenue from land from 2015 to now has reached VND 10,380.44 billion (Land use fee: VND 7,823.59 billion, land rental: VND 2,192.22 billion, ) - The work of compensation for site clearance has achieved certain results from 2014 to 2018, the province has recovered 1,400.09 (agricultural land is 1,219.76 ha, non-agricultural land is 148.77 ha, unused land is 0.58 ha; number of organizations, households and individuals whose land is recovered is 22,793 cases) - State budget revenue from land in Thai Nguyen accounts for a high proportion, contributes greatly to the state budget and is an important resource in the local development process, reducing pressure on dependence on central budget allocation to the province - Diversify forms of increasing state budget revenue from land - Only in the 2016-2018 period, Thai Nguyen province changed the land use purpose to ensure compliance with the law for nearly 1,000 households, of which 322 households moved from rice to other land the number of - households with mixed garden and other agricultural land to other land is 656 households with a total area of 27,5491 The change of land use purpose must comply with the provisions of Article 52, Land Law 2013; on the order to allow the change of land use purpose is made in Article 69, Decree 43/2014/NQ-CP dated May 15, 2014 of the Government detailing a number of articles of the Land Law; on the process of changing the land use purpose is done in accordance with the administrative procedures promulgated by the People's Committee of Thai Nguyen province In 2018, Thai Nguyen province converted 1,476 hectares of agricultural land Resolution 25 dated December 8, 2018 of the People's Council of Thai Nguyen province has unanimously approved 303 transitional works and projects from 2018 to 2019 with a land use area of 1,555 hectares, including 632 hectares of land for specializing in rice cultivation and 0.44 hectares of protective forest land - Management of state budget revenue from land has been effectively implemented Through a survey on the situation of understanding and updating the law on land financial obligations of land financial managers in Thai Nguyen through Questionnaire (Appendix 01) The results showed that the opinions of 22 officials, accounting for 100%, regularly inquired about the law on collection of financial obligations on land, discussed with colleagues, researched themselves through the mass media, searched for understand relevant legal documents, update daily land news, 100% participate in local land law propaganda and directly explain specific questions to households they encountered Contributed to shortening the time to handle administrative procedures for land in the province quickly 4.4.2 Surviving Faces - Policies and laws on land and a number of guiding documents are regularly supplemented, amended, replaced, and not yet adjusted to real-life land relations Typically, regulations on order and procedures for land recovery are scattered in many documents including laws, decrees and circulars The legal documents on land management and land collection are still overlapping, contradictory, lacking in consistency, causing difficulties and obstacles in the implementation process - There are still shortcomings in the approval, appraisal and auction of land in Thai Nguyen Regulations on building land price brackets, land price lists and determining specific land prices have not yet met practical requirements Clause 1, Article 112, of the 2013 Land Law stipulates that the principle of land price determination must be "consistent with the prevailing market price", but in reality, when implemented, it almost separates from the market price, only equal to 20 - 30% of the market land price, the local price bracket is only 3040% of the local market price - The organization and implementation of the approved land use planning has not been interested by all levels and sectors, and has not accurately forecast the land use needs of sectors and localities, leading to the situation of having to adjust the land use requirements , added annually land use plan During the implementation of master plans and plans on land use, there are works and projects that need to be reported to all levels and sectors for updating and adjustment before implementation The work of land allocation, land lease, change of land use purpose basically meets the requirements of socio-economic development However, there has been a situation where the resettlement land fund has not been arranged in time before implementing projects with land acquisition, or arranged resettlement areas with unfavorable locations, not in accordance with customs People's living habits, investors don't care about investing in infrastructure for people, which leads to slow progress of projects, causing waste and big losses to the state budget - Abandoned vacant land in industrial zones: The explanation for this problem can include the quick, hasty, and uncalculated approval of planning, appraisal of investors' skills, Failure to consider the financial capacity of investors with the work they undertake leads to a related consequence that is the infrastructure of the industrial parks is not completed, the project must be stopped for too long because there is no solution - Demand for land increases rapidly, while the management of revenue from land is not commensurate with the potential - Regulatory planning, planning adjustment took place right in Thai Nguyen city and the birth of new urban areas in the province happened too quickly in a short time, leading to an oversupply of houses on land land for the development of social infrastructure projects, excess business areas, industrial clusters, distortions of the land market and loss of financial income mainly from land Not in charge of managing the province's land system, from the chart, the management of records in the commune, town, district, city and province has not been regularly updated and the management is not effective Status The situation of land use purpose conversion, land transfer, land sale, and land lease occurred massively in Thai Nguyen, especially in areas where the project went through, but entailed uncontrollable consequences income from land - Loss and wasting resources major from land when demand spending - needs from the land title for the work the journalists face in, compensation of agricultural land, resettlement, the decision support aids the people to rise up very fast in in the past time due to meeting the new planning of the province 4.4.3 The cause of the restriction Firstly, the tax policy on land has a number of regulations that are not yet consistent with the ever-changing reality, thus affecting the implementation of tax policy as well as the goal of tax policy issuance Secondly , because the tax and other revenue regimes and policies have not kept up with the constant changes of socio-economic development Third, the tax rate is too low, affecting the financial revenue of the land Fourth, land prices low chance for the operator of profiteering land, wasting resources land resources and reducing fiscal revenues from land Fifth, the capacity level of the team involved in mobilizing and using - land revenue has not met the demand - Chapter - SOLUTIONS TO INCREASE LAND FINANCIAL MANAGEMENT IN THAI NGUYEN PROVINCE 5.1 Perspectives, development input criteria of international social associations and regulations on land planning in Thai Nguyen province 2020 with a vision to 2030 5.1.1 Perspectives and goals for socio-economic development in 2020, vision to 2030 5.1.2 Perspectives and goals for land planning in Thai Nguyen province to 2030 5.2 Objectives and directions for management of revenue from land and land prices in Thai Nguyen province 5.3 Solutions to strengthen the state management of land finance in Thai Nguyen province 5.3.1 Completing tax policies, creating conditions for businesses to fulfill their tax obligations For the financial management of land - For land price management, land use right auction Proposing measures and plans to implement regular land valuation by State valuation agencies - Proposing measures and plans to implement individual land valuation in case of land price adjustment Proposing a roadmap to adjust land prices prescribed by the State in accordance with land prices in the market 5.3.2 Developing and improving the quality of human resources in land revenue management agencies - CONCLUDE 1) Management of land finance is the method by which the State uses financial instruments to influence land users to make land users see their obligations and responsibilities in the field of land use land use Financial management is an important management method that allows the exercise of equal rights among land users, a harmonious combination of interests, and a significant source of revenue for the state budget State management of land finance is not merely the management of land prices, management of land revenues to increase revenue for the State budget, but also a tool for the State to encourage the rational use of land reasonable, economical and increasingly efficient; and at the same time regulate and manage the land use rights market in particular and the real estate market in general in order to develop this market in a healthy, efficient and sustainable manner, contributing to preventing land speculation, ensure financial equity in land use and distribution of land resources in society 2) The thesis has added to the theoretical system of State management of land finance The above study has clearly and specifically analyzed the financial management process of land, the results of management of state budget revenue on land in the province Analyze the factors affecting the financial management of land, estimate through the model for the factors affecting the state budget revenue on land 3) State management of land finance in Thai Nguyen province is interested by the leaders of the Provincial Party Committee, People's Council, People's Committee of Thai Nguyen province to deploy according to the system of departments, departments and branches to improve management efficiency, increase state budget revenue - In the past years, the province's average GRDP economic growth rate reached 11.1%/year Thai Nguyen is always in the top of provinces and cities nationwide in terms of attracting foreign direct investment with over 90 projects Thai Nguyen's economy has grown sustainably, people's quality of life - has been improved, and social security issues have been well taken care of, which shows the effectiveness of the wise leadership from provincial government for attracting investment in socio-economic development How to both attract investors and avoid loss of state budget revenue from land is always set by provincial leaders With the land use planning plan, the state budget collection plan, and the timely implementation of instructions, Thai Nguyen province has proposed solutions and directions to well solve the financial management of land to help increase state budget revenue, improving environment, improving people's living standards the landscape