Decree No. 46/2014/ND-CP Regulations on Collection of Land Rent and Water Surface Rent.

This Decree regulates the collection of land rent and water surface rent in these cases: 1. Land leased from the State including land on the surface and the underground portions of the aboveground constructions under the regulations of the Law on Land. 2. Land leased for the State for building underground constructions serving business purposes other than the underground portions of aboveground constructions under the regulations of the Law on Land. 3. Rights to enjoyment of land of the land users liable to the land rents recognized by the State. 4. Land lease terms of the land renters liable to the land rent extended by the State. 5. Switch from land allocation by the State before the effective date of the Law on Land (July 01, 2014) to land leased from the State. 6. Water surface leased from the State.