{"id":11029,"date":"2017-02-21T01:30:30","date_gmt":"2017-02-20T18:30:30","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=11029"},"modified":"2023-01-30T14:28:40","modified_gmt":"2023-01-30T07:28:40","slug":"muc-phi-cong-chung-van-ban-khai-nhan-di-san-thua-ke","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/muc-phi-cong-chung-van-ban-khai-nhan-di-san-thua-ke\/","title":{"rendered":"M\u1ee9c ph\u00ed c\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf"},"content":{"rendered":"\n<p>M\u1ee9c ph\u00ed c\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf, quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n<p><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong><br><strong>\u2013\u00a0<\/strong>Lu\u1eadt c\u00f4ng ch\u1ee9ng 2014,<br>\u2013 Th\u00f4ng t\u01b0 s\u1ed1 257\/2016\/TT-BTC<\/p>\n<p>2.\u00a0<strong>Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n:<\/strong><br>C\u0103n c\u1ee9 \u0110i\u1ec1u 66, \u0110i\u1ec1u 67, \u0110i\u1ec1u 68 Lu\u1eadt c\u00f4ng ch\u1ee9ng 2014, khi ng\u01b0\u1eddi \u0111i c\u00f4ng ch\u1ee9ng s\u1ebd ch\u1ecbu c\u00e1c lo\u1ea1i ph\u00ed: Ph\u00ed c\u00f4ng ch\u1ee9ng, Th\u00f9 lao c\u00f4ng ch\u1ee9ng, Chi ph\u00ed kh\u00e1c.<\/p>\n<p><strong>Th\u1ee9 nh\u1ea5t, ph\u00ed c\u00f4ng ch\u1ee9ng:<\/strong><\/p>\n<p>\u0110\u1ec3 ho\u00e0n thi\u1ec7n c\u00e1c <strong>chi ph\u00ed l\u00e0m th\u1ee7 t\u1ee5c th\u1eeba k\u1ebf<\/strong> ch\u00fang ta c\u00f2n ph\u1ea3i n\u1ed9p ph\u00ed c\u00f4ng ch\u1ee9ng khi l\u00e0m th\u1ee7 t\u1ee5c khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf t\u1ea1i ph\u00f2ng c\u00f4ng ch\u1ee9ng, m\u1ee9c ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 4 th\u00f4ng t\u01b0 257 n\u0103m 2016 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh nh\u01b0 sau:\u00a0<\/p>\n<p><em>\u201c2. M\u1ee9c thu ph\u00ed c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch:<\/em><br><em>a) M\u1ee9c thu ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c vi\u1ec7c c\u00f4ng ch\u1ee9ng c\u00e1c h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch sau \u0111\u00e2y \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/em><br><em>\u2013 C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t);<\/em><br><em>\u2013 C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t (t\u00ednh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t);<\/em><br><em>\u2013 C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, t\u1eb7ng cho t\u00e0i s\u1ea3n kh\u00e1c, g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n kh\u00e1c (t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n);<\/em><br><em>\u2013\u00a0<strong>C\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n tho\u1ea3 thu\u1eadn ph\u00e2n chia di s\u1ea3n, v\u0103n b\u1ea3n khai nh\u1eadn di s\u1ea3n (t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb di s\u1ea3n)<\/strong>;<\/em><br><em>\u2013 C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng vay ti\u1ec1n (t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb kho\u1ea3n vay);<\/em><br><em>\u2013 C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n, c\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n (t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n; tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n, c\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n c\u00f3 ghi gi\u00e1 tr\u1ecb kho\u1ea3n vay th\u00ec t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb kho\u1ea3n vay);<\/em><br><em>\u2013 C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, th\u01b0\u01a1ng m\u1ea1i, \u0111\u1ea7u t\u01b0, kinh doanh (t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng).<\/em><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\n<p><strong>TT<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>M\u1ee9c thu<\/strong><em>(\u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p)<\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p>D\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td>\n<p>50 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2<\/p>\n<\/td>\n<td>\n<p>T\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td>\n<p>100 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>T\u1eeb tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 01 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<td>\n<p>0,1% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>4<\/p>\n<\/td>\n<td>\n<p>T\u1eeb tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 03 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<td>\n<p>01 tri\u1ec7u \u0111\u1ed3ng + 0,06% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 01 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>5<\/p>\n<\/td>\n<td>\n<p>T\u1eeb tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 05 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<td>\n<p>2,2 tri\u1ec7u \u0111\u1ed3ng + 0,05% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>6<\/p>\n<\/td>\n<td>\n<p>T\u1eeb tr\u00ean 05 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 10 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<td>\n<p>3,2 tri\u1ec7u \u0111\u1ed3ng + 0,04% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 05 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>7<\/p>\n<\/td>\n<td>\n<p>T\u1eeb tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 100 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<td>\n<p>5,2 tri\u1ec7u \u0111\u1ed3ng + 0,03% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8<\/p>\n<\/td>\n<td>\n<p>Tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<td>\n<p>32,2 tri\u1ec7u \u0111\u1ed3ng + 0,02% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 100 t\u1ef7 \u0111\u1ed3ng (m\u1ee9c thu t\u1ed1i \u0111a l\u00e0 <strong>70 tri\u1ec7u \u0111\u1ed3ng<\/strong>\/tr\u01b0\u1eddng h\u1ee3p).<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Th\u1ee9 hai, Th\u00f9 lao c\u00f4ng ch\u1ee9ng:<\/strong>\u00a0C\u0103n c\u1ee9 \u0110i\u1ec1u 67 Lu\u1eadt c\u00f4ng ch\u1ee9ng 2014 quy \u0111\u1ecbnh:<\/p>\n<p style=\"text-align: justify;\">\u2013 Ng\u01b0\u1eddi y\u00eau c\u1ea7u c\u00f4ng ch\u1ee9ng ph\u1ea3i tr\u1ea3 th\u00f9 lao khi y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1c\u00f4ng ch\u1ee9ng th\u1ef1c hi\u1ec7n vi\u1ec7c so\u1ea1n th\u1ea3o h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch, \u0111\u00e1nh m\u00e1y, saoch\u1ee5p, d\u1ecbch gi\u1ea5y t\u1edd, v\u0103n b\u1ea3n v\u00e0 c\u00e1c vi\u1ec7c kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u00f4ng ch\u1ee9ng.<\/p>\n<p style=\"text-align: justify;\">\u2013 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh m\u1ee9c tr\u1ea7n th\u00f9 lao c\u00f4ng ch\u1ee9ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. T\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng x\u00e1c \u0111\u1ecbnh m\u1ee9c th\u00f9 lao \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i vi\u1ec7c kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c tr\u1ea7n th\u00f9 lao c\u00f4ng ch\u1ee9ng do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh v\u00e0 ni\u00eam y\u1ebft c\u00f4ng khai c\u00e1c m\u1ee9c th\u00f9 lao t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a m\u00ecnh. T\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng thu th\u00f9 lao cao h\u01a1n m\u1ee9c tr\u1ea7n th\u00f9 lao v\u00e0 m\u1ee9c th\u00f9 lao \u0111\u00e3 ni\u00eam y\u1ebft th\u00ec b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p>\u2013 T\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i th\u00edch r\u00f5 cho ng\u01b0\u1eddi y\u00eau c\u1ea7u c\u00f4ng ch\u1ee9ng v\u1ec1 th\u00f9 lao c\u00f4ng ch\u1ee9ng.<\/p>\n<p style=\"text-align: justify;\">B\u1ea1n n\u00ean tham kh\u1ea3o th\u00eam m\u1ee9c tr\u1ea7n th\u00f9 lao c\u00f4ng ch\u1ee9ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ec9nh b\u1ea1n \u0111\u1ec3 bi\u1ebft c\u1ee5 th\u1ec3 m\u1ee9c th\u00f9 lao c\u00f4ng ch\u1ee9ng c\u1ee7a v\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng b\u1ea1n \u0111ang th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thu c\u00f3 \u0111\u00fang quy \u0111\u1ecbnh hay kh\u00f4ng?<\/p>\n<p style=\"text-align: justify;\"><strong>Th\u1ee9 ba, chi ph\u00ed kh\u00e1c:<\/strong>\u00a0Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 68 Lu\u1eadt c\u00f4ng ch\u1ee9ng 2014, chi ph\u00ed kh\u00e1c g\u1ed3m: ph\u00ed so\u1ea1n th\u1ea3o h\u1ee3p \u0111\u1ed3ng, chi ph\u00ed \u0111i l\u1ea1i n\u1ebfu c\u00f3,\u2026<\/p>\n<p>B\u1ea1n n\u00ean tham kh\u1ea3o bi\u1ec3u thu ph\u00ed t\u1ea1i v\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng, c\u0103n c\u1ee9 th\u00eam c\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 bi\u1ebft c\u1ee5 th\u1ec3 v\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng thu ph\u00ed nh\u01b0 v\u1eady \u0111\u00e3 \u0111\u00fang ch\u01b0a.<\/p>\n<p>\u00bb\u00a0<a href=\"https:\/\/luatsubaoho.com\/phapluat\/thu-tuc-cong-chung-hop-dong-tang-cho-nha-o\/\">Th\u1ee7 t\u1ee5c c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng t\u1eb7ng, cho nh\u00e0 \u1edf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ee9c ph\u00ed c\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf, quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? C\u0103n c\u1ee9 ph\u00e1p l\u00fd:\u2013\u00a0Lu\u1eadt c\u00f4ng ch\u1ee9ng 2014,\u2013 Th\u00f4ng t\u01b0 s\u1ed1 257\/2016\/TT-BTC 2.\u00a0Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n:C\u0103n c\u1ee9 \u0110i\u1ec1u 66, \u0110i\u1ec1u 67, \u0110i\u1ec1u 68 Lu\u1eadt c\u00f4ng ch\u1ee9ng 2014, khi ng\u01b0\u1eddi \u0111i c\u00f4ng ch\u1ee9ng s\u1ebd ch\u1ecbu c\u00e1c lo\u1ea1i ph\u00ed: Ph\u00ed c\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/11029"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=11029"}],"version-history":[{"count":3,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/11029\/revisions"}],"predecessor-version":[{"id":35707,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/11029\/revisions\/35707"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=11029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=11029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=11029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}