{"id":28562,"date":"2018-11-23T11:32:00","date_gmt":"2018-11-23T04:32:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=28562"},"modified":"2023-09-28T05:23:05","modified_gmt":"2023-09-27T22:23:05","slug":"nhu-the-nao-la-giay-to-co-gia-giay-to-khong-co-gia","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/nhu-the-nao-la-giay-to-co-gia-giay-to-khong-co-gia\/","title":{"rendered":"Nh\u01b0 th\u1ebf n\u00e0o l\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1, gi\u1ea5y t\u1edd kh\u00f4ng c\u00f3 gi\u00e1"},"content":{"rendered":"\n<p>Nh\u01b0 th\u1ebf n\u00e0o l\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1, gi\u1ea5y t\u1edd kh\u00f4ng c\u00f3 gi\u00e1, danh s\u00e1ch c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 hi\u1ec7n nay, t\u1ea1i sao m\u1ed9t s\u1ed1 l\u1ea1i gi\u1ea5y t\u1edd l\u1ea1i kh\u00f4ng c\u00f3 gi\u00e1.<\/p>\n<h2><strong>I. Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h2>\n<p>Hi\u1ec7n nay, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, n\u1ed9i dung v\u1ec1 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 n\u0103m 2015, C\u00f4ng v\u0103n 141\/TANDTC-KHXX<a href=\"https:\/\/luatduonggia.vn\/cong-van-141-2011-tandtc-khxx-ngay-21-thang-9-nam-2011\/\">,<\/a>Lu\u1eadt ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam n\u0103m 2010, Th\u00f4ng t\u01b0 04\/2016\/TT-NHNN, Th\u00f4ng t\u01b0 01\/2012\/TT-NHNN. C\u1ee5 th\u1ec3:<\/p>\n<h3><strong>1. Kh\u00e1i ni\u1ec7m gi\u1ea5y t\u1edd c\u00f3 gi\u00e1<\/strong><\/h3>\n<p>Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 105 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015, nh\u01b0ng trong B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 c\u0169ng kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 kh\u00e1i ni\u1ec7m \u201cgi\u1ea5y t\u1edd c\u00f3 gi\u00e1\u201d.\u00a0<\/p>\n<p>Tuy nhi\u00ean, hi\u1ec7n nay, trong quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, c\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 6 Lu\u1eadt Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam n\u0103m 2010, kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 04\/2016\/TT-NHNN, kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 01\/2012\/TT-NHNN c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 kh\u00e1i ni\u1ec7m gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 nh\u01b0 sau:<\/p>\n<p>Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ch\u1ee9ng c\u1ee9, b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 x\u00e1c nh\u1eadn ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 gi\u1eefa t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 (th\u01b0\u1eddng l\u00e0 ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng\u2026) v\u1edbi ng\u01b0\u1eddi s\u1edf h\u1eefu gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 (v\u00ed d\u1ee5 ng\u01b0\u1eddi mua tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu\u2026) trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, \u0111i\u1ec1u ki\u1ec7n tr\u1ea3 l\u00e3i v\u00e0 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n kh\u00e1c trong giao d\u1ecbch ghi n\u1ee3 n\u00e0y.<\/p>\n<p>Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 theo kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2012\/N\u0110-CP: <br>\u201c<em>Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 bao g\u1ed3m c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, h\u1ed1i phi\u1ebfu, k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, s\u00e9c, ch\u1ee9ng ch\u1ec9 qu\u1ef9, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c th\u00e0nh ti\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p giao d\u1ecbch<\/em>\u201d.<\/p>\n<h3><strong>2. Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 c\u00f3 thu\u1ed9c t\u00ednh c\u01a1 b\u1ea3n sau:<\/strong><\/h3>\n<ul>\n<li><strong>X\u00e1c nh\u1eadn quy\u1ec1n t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t ch\u1ee7 th\u1ec3 x\u00e1c \u0111\u1ecbnh<\/strong><\/li>\n<li><strong>Tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n<\/strong><\/li>\n<li><strong>C\u00f3 th\u1ec3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu cho ch\u1ee7 th\u1ec3 kh\u00e1c trong giao l\u01b0u d\u00e2n s\u1ef1.<\/strong><\/li>\n<\/ul>\n<p><span id=\"DeltaPlaceHolderMain\"><em>Ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2012\/N\u0110-CP n\u00eau tr\u00ean th\u00ec c\u00e1c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 n\u1ebfu c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em> <\/span><\/p>\n<ul>\n<li><span id=\"DeltaPlaceHolderMain\">Tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c th\u00e0nh ti\u1ec1n;<\/span><\/li>\n<li><span id=\"DeltaPlaceHolderMain\">\u0110\u01b0\u1ee3c ph\u00e9p giao d\u1ecbch; <\/span><\/li>\n<li><span id=\"DeltaPlaceHolderMain\">\u0110\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh r\u00f5 n\u00f3 l\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1. <br><\/span><\/li>\n<\/ul>\n<p><span id=\"DeltaPlaceHolderMain\"><strong>Quy\u1ec1n t\u00e0i s\u1ea3n:<\/strong> \u201cQuy\u1ec1n t\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n, bao g\u1ed3m quy\u1ec1n t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 c\u00e1c quy\u1ec1n t\u00e0i s\u1ea3n kh\u00e1c\u201d. Quy\u1ec1n t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 th\u1ec3 l\u00e0: Quy\u1ec1n y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i, quy\u1ec1n \u0111\u00f2i n\u1ee3,\u2026 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 115 B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 n\u0103m 2015.<br><\/span><\/p>\n<h3><strong>3. C\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 bao g\u1ed3m:<\/strong><\/h3>\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 6 Lu\u1eadt Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam, gi\u1ea3i \u0111\u00e1p v\u1ec1 nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 141\/TANDTC-KHXX ng\u00e0y 21 th\u00e1ng 09 n\u0103m 2011 c\u00f3 quy \u0111\u1ecbnh c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 bao g\u1ed3m:<\/p>\n<p><strong><em>3.1. H\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3, h\u1ed1i phi\u1ebfu nh\u1eadn n\u1ee3, s\u00e9c, c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt C\u00e1c c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng 2005:<\/em><\/strong><\/p>\n<p><strong>H\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3 l\u00e0<\/strong> gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do ng\u01b0\u1eddi k\u00fd ph\u00e1t l\u1eadp, y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u1ecb k\u00fd ph\u00e1t thanh to\u00e1n kh\u00f4ng \u0111i\u1ec1u ki\u1ec7n m\u1ed9t s\u1ed1 ti\u1ec1n x\u00e1c \u0111\u1ecbnh khi c\u00f3 y\u00eau c\u1ea7u ho\u1eb7c v\u00e0o m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng.<\/p>\n<p><strong>H\u1ed1i phi\u1ebfu nh\u1eadn n\u1ee3 l\u00e0<\/strong> gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do ng\u01b0\u1eddi ph\u00e1t h\u00e0nh l\u1eadp, cam k\u1ebft thanh to\u00e1n kh\u00f4ng \u0111i\u1ec1u ki\u1ec7n m\u1ed9t s\u1ed1 ti\u1ec1n x\u00e1c \u0111\u1ecbnh khi c\u00f3 y\u00eau c\u1ea7u ho\u1eb7c v\u00e0o m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng.<\/p>\n<p><strong>S\u00e9c l\u00e0<\/strong> gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do ng\u01b0\u1eddi k\u00fd ph\u00e1t l\u1eadp, ra l\u1ec7nh cho ng\u01b0\u1eddi b\u1ecb k\u00fd ph\u00e1t l\u00e0 ng\u00e2n h\u00e0ng ho\u1eb7c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam tr\u00edch m\u1ed9t s\u1ed1 ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a m\u00ecnh \u0111\u1ec3 thanh to\u00e1n cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng.<\/p>\n<p><strong><em>3.2. C\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 b\u1eb1ng ngo\u1ea1i t\u1ec7 g\u1ed3m tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu c\u00f4ng ty, k\u1ef3 phi\u1ebfu, c\u1ed5 phi\u1ebfu v\u00e0 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ph\u00e1p l\u1ec7nh ngo\u1ea1i h\u1ed1i 2005:<\/em><\/strong><\/p>\n<p><strong>Tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7 l\u00e0<\/strong> lo\u1ea1i tr\u00e1i phi\u1ebfu do B\u1ed9 T\u00e0i ch\u00ednh ph\u00e1t h\u00e0nh nh\u1eb1m huy \u0111\u1ed9ng v\u1ed1n cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c huy \u0111\u1ed9ng v\u1ed1n cho c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee5 th\u1ec3 (kho\u1ea3n 17 \u0110i\u1ec1u 3 Lu\u1eadt Qu\u1ea3n l\u00fd n\u1ee3 c\u00f4ng 2009<\/p>\n<p><strong>Tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p\u00a0l\u00e0<\/strong> lo\u1ea1i ch\u1ee9ng kho\u00e1n n\u1ee3 do doanh nghi\u1ec7p ph\u00e1t h\u00e0nh, x\u00e1c nh\u1eadn ngh\u0129a v\u1ee5 tr\u1ea3 g\u1ed1c, l\u00e3i, v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c (n\u1ebfu c\u00f3) c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ch\u1ee7 s\u1edf h\u1eefu tr\u00e1i phi\u1ebfu (kho\u1ea3n 1 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 90\/2011\/N\u0110-CP)<\/p>\n<p><strong>K\u1ef3 phi\u1ebfu l\u00e0<\/strong> gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh \u0111\u1ec3 cam k\u1ebft tr\u1ea3 n\u1ee3 g\u1ed1c v\u00e0 l\u00e3i cho ng\u01b0\u1eddi s\u1edf h\u1eefu k\u1ef3 phi\u1ebfu khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n.<\/p>\n<p><strong>C\u1ed5 phi\u1ebfu\u00a0l\u00e0<\/strong> lo\u1ea1i ch\u1ee9ng kho\u00e1n x\u00e1c nh\u1eadn quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi m\u1ed9t ph\u1ea7n v\u1ed1n c\u1ed5 ph\u1ea7n c\u1ee7a t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh (kho\u1ea3n 2 \u0110i\u1ec1u 6 Lu\u1eadt Ch\u1ee9ng kho\u00e1n 2006).<\/p>\n<p><strong><em>3.3. C\u00f4ng c\u1ee5 n\u1ee3 l\u00e0 t\u00edn phi\u1ebfu, h\u1ed1i phi\u1ebfu, tr\u00e1i phi\u1ebfu, c\u00f4ng tr\u00e1i v\u00e0 c\u00f4ng c\u1ee5 kh\u00e1c l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 16 \u0110i\u1ec1u 3 Lu\u1eadt Qu\u1ea3n l\u00fd n\u1ee3 c\u00f4ng 2009:<\/em><\/strong><\/p>\n<p><strong>T\u00edn phi\u1ebfu l\u00e0<\/strong> gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 ng\u1eafn h\u1ea1n, trong \u0111\u00f3 x\u00e1c nh\u1eadn m\u00f3n n\u1ee3 ph\u1ea3i thanh to\u00e1n gi\u1eefa ch\u1ee7 th\u1ec3 ph\u00e1t h\u00e0nh t\u00edn phi\u1ebfu v\u1edbi ng\u01b0\u1eddi s\u1edf h\u1eefu t\u00edn phi\u1ebfu v\u00e0o ng\u00e0y \u0111\u00e1o h\u1ea1n.<\/p>\n<p><strong>C\u00f4ng tr\u00e1i l\u00e0<\/strong> m\u1ed9t lo\u1ea1i tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n nh\u1eb1m gi\u00fap Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u1ec1 kinh t\u1ebf-x\u00e3 h\u1ed9i c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc.<\/p>\n<p><strong><em>3.4. C\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n g\u1ed3m: c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9; quy\u1ec1n mua c\u1ed5 ph\u1ea7n, ch\u1ee9ng quy\u1ec1n, quy\u1ec1n ch\u1ecdn mua, quy\u1ec1n ch\u1ecdn b\u00e1n, h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, nh\u00f3m ch\u1ee9ng kho\u00e1n ho\u1eb7c ch\u1ec9 s\u1ed1 ch\u1ee9ng kho\u00e1n; h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0; c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh (kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n).<\/em><\/strong><\/p>\n<p><strong>Ch\u1ee9ng ch\u1ec9 qu\u1ef9\u00a0l\u00e0<\/strong> lo\u1ea1i ch\u1ee9ng kho\u00e1n x\u00e1c nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi m\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a qu\u1ef9 \u0111\u1ea1i ch\u00fang (Kho\u1ea3n 4 \u0110i\u1ec1u 6 Lu\u1eadt Ch\u1ee9ng kho\u00e1n).<\/p>\n<p><strong>Quy\u1ec1n mua c\u1ed5 ph\u1ea7n l\u00e0<\/strong> lo\u1ea1i ch\u1ee9ng kho\u00e1n do c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh nh\u1eb1m mang l\u1ea1i cho c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u1eefu quy\u1ec1n mua c\u1ed5 ph\u1ea7n m\u1edbi theo \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh (kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n).<\/p>\n<p><strong>Ch\u1ee9ng quy\u1ec1n\u00a0l\u00e0<\/strong> lo\u1ea1i ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u00f9ng v\u1edbi vi\u1ec7c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ho\u1eb7c c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i, cho ph\u00e9p ng\u01b0\u1eddi s\u1edf h\u1eefu ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c quy\u1ec1n mua m\u1ed9t s\u1ed1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng nh\u1ea5t \u0111\u1ecbnh theo m\u1ee9c gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc trong th\u1eddi k\u1ef3 nh\u1ea5t \u0111\u1ecbnh (Kho\u1ea3n 6 \u0110i\u1ec1u 6 Lu\u1eadt Ch\u1ee9ng kho\u00e1n).<\/p>\n<p><strong>Quy\u1ec1n ch\u1ecdn mua, quy\u1ec1n ch\u1ecdn b\u00e1n\u00a0l\u00e0<\/strong> quy\u1ec1n \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng cho ph\u00e9p ng\u01b0\u1eddi mua l\u1ef1a ch\u1ecdn quy\u1ec1n mua ho\u1eb7c quy\u1ec1n b\u00e1n m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc trong kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh v\u1edbi m\u1ee9c gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc (Kho\u1ea3n 7 \u0110i\u1ec1u 6 Lu\u1eadt Ch\u1ee9ng kho\u00e1n).<\/p>\n<p><strong>H\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai<\/strong>\u00a0l\u00e0 cam k\u1ebft mua ho\u1eb7c b\u00e1n c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n, nh\u00f3m ch\u1ee9ng kho\u00e1n ho\u1eb7c ch\u1ec9 s\u1ed1 ch\u1ee9ng kho\u00e1n nh\u1ea5t \u0111\u1ecbnh v\u1edbi m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng v\u00e0 m\u1ee9c gi\u00e1 nh\u1ea5t \u0111\u1ecbnh v\u00e0o ng\u00e0y x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc trong t\u01b0\u01a1ng lai (Kho\u1ea3n 8 \u0110i\u1ec1u 6 Lu\u1eadt Ch\u1ee9ng kho\u00e1n).<\/p>\n<p><strong>H\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 l\u00e0<\/strong> h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1edbi t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh h\u1ee3p \u0111\u1ed3ng nh\u1eb1m m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ch\u1ee9ng kho\u00e1n kh\u00e1c (kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Ch\u1ee9ng kho\u00e1n).<\/p>\n<p><em><strong>3.5. Tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 90\/2011\/N\u0110-CP v\u1ec1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p.<\/strong><\/em><\/p>\n<p>C\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 n\u00eau tr\u00ean c\u00f3 th\u1ec3 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng giao d\u1ecbch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u0169ng nh\u01b0 trong \u0111\u1eddi s\u1ed1ng d\u00e2n s\u1ef1 nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a c\u00e1c ch\u1ee7 th\u1ec3 kinh doanh c\u0169ng nh\u01b0 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong \u0111\u1eddi s\u1ed1ng h\u00e0ng ng\u00e0y.<\/p>\n<p><strong>T\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai: Kho\u1ea3n 2 \u0110i\u1ec1u 108 B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 n\u0103m 2015 quy \u0111\u1ecbnh:<\/strong> <br>\u201c<em>T\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai bao g\u1ed3m: a) T\u00e0i s\u1ea3n ch\u01b0a h\u00ecnh th\u00e0nh; b) T\u00e0i s\u1ea3n \u0111\u00e3 h\u00ecnh th\u00e0nh nh\u01b0ng ch\u1ee7 th\u1ec3 x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n sau th\u1eddi \u0111i\u1ec3m x\u00e1c l\u1eadp giao d\u1ecbch<\/em>\u201d.<\/p>\n<p>Kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2012\/N\u0110-CP quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c d\u1ea1ng t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai g\u1ed3m:<\/p>\n<p>\u201c<em>a) T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb v\u1ed1n vay;<\/em><\/p>\n<p><em>b) T\u00e0i s\u1ea3n \u0111ang trong giai \u0111o\u1ea1n h\u00ecnh th\u00e0nh ho\u1eb7c \u0111ang \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp h\u1ee3p ph\u00e1p t\u1ea1i th\u1eddi \u0111i\u1ec3m giao k\u1ebft giao d\u1ecbch b\u1ea3o \u0111\u1ea3m;<\/em><\/p>\n<p><em>c) T\u00e0i s\u1ea3n \u0111\u00e3 h\u00ecnh th\u00e0nh v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, nh\u01b0ng sau th\u1eddi \u0111i\u1ec3m giao k\u1ebft giao d\u1ecbch b\u1ea3o \u0111\u1ea3m th\u00ec t\u00e0i s\u1ea3n \u0111\u00f3 m\u1edbi \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/p>\n<p><em>T\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai kh\u00f4ng bao g\u1ed3m quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em>\u201d.<\/p>\n<p>\u00bb <a title=\"T\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt t\u00e0i ch\u00ednh v\u00e0 ng\u00e2n h\u00e0ng\" href=\"https:\/\/luatsubaoho.com\/phapluat\/tu-van-phap-luat-tai-chinh-va-ngan-hang\/\" rel=\"bookmark\">T\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt t\u00e0i ch\u00ednh v\u00e0 ng\u00e2n h\u00e0ng<\/a><\/p>\n<h2><strong>II. H\u1ecfi \u0111\u00e1p v\u1ec1 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1<br><\/strong><\/h2>\n<p><strong><em>C\u00e2u h\u1ecfi: <\/em>Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, s\u1ed5 ti\u1ebft ki\u1ec7m, v\u00e9 s\u1ed1 c\u00f3 ph\u1ea3i l\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00f4ng?<\/strong><\/p>\n<p><strong><em>Tr\u1ea3 l\u1eddi:<\/em> Theo kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2012\/N\u0110-CP quy \u0111\u1ecbnh:<\/strong><br>\u201c<em>Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 bao g\u1ed3m c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, h\u1ed1i phi\u1ebfu, k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, s\u00e9c, ch\u1ee9ng ch\u1ec9 qu\u1ef9, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c th\u00e0nh ti\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p giao d\u1ecbch<\/em>\u201d.<\/p>\n<p><strong>Gi\u1ea5y t\u1edd kh\u00e1c ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 n\u1ebfu c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/strong> <br>(1) Tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c th\u00e0nh ti\u1ec1n; (2) \u0110\u01b0\u1ee3c ph\u00e9p giao d\u1ecbch; (3) \u0110\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh r\u00f5 n\u00f3 l\u00e0 \u201cgi\u1ea5y t\u1edd c\u00f3 gi\u00e1\u201d. <br><strong>Nh\u01b0 v\u1eady,<\/strong> t\u1edd v\u00e9 s\u1ed1, s\u1ed5 ti\u1ebft ki\u1ec7m, <strong>gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong> kh\u00f4ng ph\u1ea3i l\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1.<\/p>\n<p>\u00bb <a title=\"T\u1ed9i tr\u1ed9m c\u1eafp t\u00e0i s\u1ea3n theo lu\u1eadt h\u00ecnh s\u1ef1\" href=\"https:\/\/luatsubaoho.com\/phapluat\/toi-trom-cap-tai-san-theo-luat-hinh-su\/\" rel=\"bookmark\">T\u1ed9i tr\u1ed9m c\u1eafp t\u00e0i s\u1ea3n theo lu\u1eadt h\u00ecnh s\u1ef1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u01b0 th\u1ebf n\u00e0o l\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1, gi\u1ea5y t\u1edd kh\u00f4ng c\u00f3 gi\u00e1, danh s\u00e1ch c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 hi\u1ec7n nay, t\u1ea1i sao m\u1ed9t s\u1ed1 l\u1ea1i gi\u1ea5y t\u1edd l\u1ea1i kh\u00f4ng c\u00f3 gi\u00e1. I. Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Hi\u1ec7n nay, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/28562"}],"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=28562"}],"version-history":[{"count":1,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/28562\/revisions"}],"predecessor-version":[{"id":39918,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/28562\/revisions\/39918"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=28562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=28562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=28562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}