{"id":45143,"date":"2024-03-26T19:26:00","date_gmt":"2024-03-26T12:26:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=45143"},"modified":"2026-03-26T19:48:50","modified_gmt":"2026-03-26T12:48:50","slug":"nghi-dinh-291-2025-nd-cp-quy-dinh-ve-tien-su-dung-dat-tien-thue-dat","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/nghi-dinh-291-2025-nd-cp-quy-dinh-ve-tien-su-dung-dat-tien-thue-dat\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 291\/2025\/N\u0110-CP\u00a0quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t"},"content":{"rendered":"\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 291\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 104\/2024\/N\u0110-CP ng\u00e0y 31 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t<\/p>\n\n\n\n\n
\n

CH\u00cdNH PH<\/span>\u1ee6
<\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac<\/span>
<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 291\/2025\/N\u0110-CP<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2025<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/b>NGH\u1eca \u0110\u1ecaNH<\/b><\/p>\n

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0 103\/2024\/N\u0110-CP NG\u00c0Y 30 TH\u00c1NG 7 N\u0102M 2024 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u1ec0 TI\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T, TI\u1ec0N THU\u00ca \u0110\u1ea4T V\u00c0 NGH\u1eca \u0110\u1ecaNH S\u1ed0 104\/2024\/N\u0110-CP NG\u00c0Y 31 TH\u00c1NG 7 N\u0102M 2024 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u1ec0 QU\u1ef8 PH\u00c1T TRI\u1ec2N \u0110\u1ea4T<\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 s\u1ed1 63\/2025\/QH15;<\/i><\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 31\/2024\/QH15; Lu\u1eadt s\u1ed1\u00a043\/2024\/QH15\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 31\/2024\/QH15,\u00a0Lu\u1eadt Nh\u00e0 \u1edf s\u1ed1 27\/2023\/QH15,\u00a0Lu\u1eadt Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1ed1 29\/2023\/QH15\u00a0v\u00e0\u00a0Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15;<\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/i><\/p>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0103\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0104\/2024\/N\u0110-CP\u00a0ng\u00e0y 31 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t.<\/i><\/p>\n

<\/a>\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/b><\/p>\n

1. B\u1ed5 sung kho\u1ea3n 4\u00a0\u0110i\u1ec1u 1\u00a0nh\u01b0 sau:<\/p>\n

\u201c4. Ti\u1ec1n n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0thu\u1ed9c kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 153 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024.\u201d<\/p>\n

<\/a>2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c\u00a0<\/a>\u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n 3 \u0110i\u1ec1u 12\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c3. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 140 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t (sau \u0111\u00e2y g\u1ecdi l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn) theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 140 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0m\u00e0 kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 \u0111\u1ea5t \u1edf \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n
\n

Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 \u0111\u1ea5t \u1edf<\/p>\n<\/td>\n

\n

x<\/p>\n<\/td>\n

\n

<\/a>Gi\u00e1 \u0111\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t<\/p>\n<\/td>\n

\n

x<\/p>\n<\/td>\n

\n

70%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 140 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0m\u00e0 c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y\u00a0th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng m\u1ee9c thu \u0111\u00e3 n\u1ed9p \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ea5p h\u01a1n m\u1ee9c thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p ti\u1ec1n th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra t\u1ef7 l\u1ec7 % di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p ti\u1ec1n; ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n

c) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 140 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024,\u00a0<\/a>tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf (n\u1ebfu c\u00f3) v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1eb1ng 100% ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn.\u201d<\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 kho\u1ea3n c\u1ee7a\u00a0\u0110i\u1ec1u 14\u00a0nh\u01b0 sau:<\/p>\n

a) B\u1ed5 sung t\u1eeb \u201ct\u0103ng\u201d tr\u01b0\u1edbc c\u1ee5m t\u1eeb \u201ch\u1ec7 s\u1ed1 s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d t\u1ea1i ti\u00eau \u0111\u1ec1\u00a0<\/a>kho\u1ea3n 1.<\/p>\n

b) B\u1ed5 sung c\u1ee5m t\u1eeb \u201cng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng\u201d sau c\u1ee5m t\u1eeb \u201ctr\u01b0\u1eddng h\u1ee3p\u201d t\u1ea1i\u00a0<\/a>kho\u1ea3n 2.<\/p>\n

c) B\u1ed5 sung kho\u1ea3n 6 nh\u01b0 sau:<\/p>\n

\u201c6. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n c\u00f3 nhi\u1ec1u quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0 sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i c\u01a1 c\u1ea5u s\u1eed d\u1ee5ng \u0111\u1ea5t, v\u1ecb tr\u00ed t\u1eebng lo\u1ea1i \u0111\u1ea5t, \u0111\u1ed3ng th\u1eddi kh\u00f4ng l\u00e0m t\u0103ng h\u1ec7 s\u1ed1 s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi thay \u0111\u1ed5i quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n; tr\u01b0\u1eddng h\u1ee3p l\u00e0m thay \u0111\u1ed5i c\u01a1 c\u1ea5u s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c v\u1ecb tr\u00ed t\u1eebng lo\u1ea1i \u0111\u1ea5t ho\u1eb7c l\u00e0m t\u0103ng h\u1ec7 s\u1ed1 s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1, kho\u1ea3n 3, kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y\u00a0\u0111\u1ec3 t\u00ednh t\u1ed5ng s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p t\u1ea1i l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft cu\u1ed1i c\u00f9ng c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng do y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n th\u00ec t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y\u00a0t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft cu\u1ed1i c\u00f9ng v\u00e0 quy ho\u1ea1ch chi ti\u1ebft m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 quy ho\u1ea1ch chi ti\u1ebft \u0111\u1ea7u ti\u00ean c\u1ee7a d\u1ef1 \u00e1n).\u201d<\/p>\n

4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 16\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u00a0\u201c3. Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, n\u1ebfu ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ef1 nguy\u1ec7n \u1ee9ng tr\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 94 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0m\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t (giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t) th\u00ec kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea ph\u1ea3i n\u1ed9p, ph\u1ea7n c\u00f2n l\u1ea1i (ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb) ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m ph\u1ea3i n\u1ed9p (bao g\u1ed3m c\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m c\u1ee7a d\u1ef1 \u00e1n, n\u1ebfu c\u00f3). Kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 c\u00f2n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t (n\u1ebfu c\u00f3) th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n.\u201d<\/p>\n

5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 kho\u1ea3n c\u1ee7a\u00a0<\/a>\u0110i\u1ec1u 17\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u00a0\u201c1. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 18, \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m m\u1ed9t l\u1ea7n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t trong h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf khi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t \u0111\u1ec3 l\u00e0m nh\u00e0 \u1edf ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb \u0111\u1ea5t kh\u00e1c sang \u0111\u1ea5t \u1edf ho\u1eb7c \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/p>\n

Vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ngh\u00e8o, ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n sinh s\u1ed1ng (th\u01b0\u1eddng tr\u00fa) t\u1ea1i n\u01a1i c\u00f3 \u0111\u1ea5t; h\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 5\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c5. Kh\u00f4ng \u00e1p d\u1ee5ng mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; \u0111\u1ea5t x\u00e2y d\u1ef1ng nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024.<\/p>\n

Vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p giao \u0111\u1ea5t t\u00e1i \u0111\u1ecbnh c\u01b0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ea3i di d\u1eddi khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t do c\u00f3 nguy c\u01a1 \u0111e d\u1ecda t\u00ednh m\u1ea1ng con ng\u01b0\u1eddi v\u00e0 tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t g\u1eafn li\u1ec1n v\u1edbi nh\u00e0 \u1edf ph\u1ea3i di chuy\u1ec3n ch\u1ed7 \u1edf m\u00e0 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t \u1edf v\u00e0 kh\u00f4ng c\u00f3 ch\u1ed7 \u1edf n\u00e0o kh\u00e1c trong \u0111\u1ecba b\u00e0n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t b\u1ecb thu h\u1ed3i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b, \u0111i\u1ec3m l kho\u1ea3n 1 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 18,\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/p>\n

<\/a>c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 6\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c6. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi t\u1ea1i quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i do kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m th\u00ec ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m. Vi\u1ec7c thu h\u1ed3i s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u1ea3i thu h\u1ed3i \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n

a1) S\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u1ea3i thu h\u1ed3i (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng \u0111\u1ebfn nay, c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh) \u0111\u01b0\u1ee3c t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 c\u1ed9ng (+) v\u1edbi kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u1eebng th\u1eddi k\u1ef3.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i do kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m (t\u1ef1 nguy\u1ec7n ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m) th\u00ec s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u1ea3i thu h\u1ed3i \u0111\u01b0\u1ee3c t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 c\u1ed9ng (+) v\u1edbi kho\u1ea3n thu b\u1ed5 sung t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u1ea3i thu h\u1ed3i theo nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024,\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng ph\u1ea3i ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 n\u1ebfu trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 s\u1ef1 thay \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/p>\n

a2) Th\u1eddi gian t\u00ednh kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p, kho\u1ea3n thu b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a1 \u0111i\u1ec3m n\u00e0y t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/p>\n

<\/a>b) C\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec c\u00f3 th\u1ea9m quy\u1ec1n thu h\u1ed3i s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/p>\n

<\/a>c) Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c t\u00ednh, thu h\u1ed3i s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m:<\/p>\n

c1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024, trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u1ec3 giao \u0111\u1ea5t, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ed1ng k\u00ea, t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c giao \u0111\u1ea5t, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan \u0111\u1ec3 theo d\u00f5i theo quy \u0111\u1ecbnh.<\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (n\u1ebfu c\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m mi\u1ec5n ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi t\u1ea1i quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai th\u00ec c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n g\u1eedi c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai \u0111\u1ec3 ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng ki\u1ec3m tra, r\u00e0 so\u00e1t.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi ki\u1ec3m tra, r\u00e0 so\u00e1t, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (t\u1ea1i th\u1eddi \u0111i\u1ec3m mi\u1ec5n) ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi t\u1ea1i quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai th\u00ec c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai b\u00e1o c\u00e1o Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i vi\u1ec7c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 chuy\u1ec3n th\u00f4ng tin cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 t\u00ednh, thu s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p (kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n), kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c kho\u1ea3n thu b\u1ed5 sung (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n

c2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (n\u1ebfu c\u00f3) th\u00ec c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng ki\u1ec3m tra, r\u00e0 so\u00e1t, x\u00e1c \u0111\u1ecbnh vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh v\u00e0 t\u00ednh, thu s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p (kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m), kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c kho\u1ea3n thu b\u1ed5 sung (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n

d) C\u01a1 quan thu\u1ebf ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai \u0111\u1ec3 t\u00ednh, thu s\u1ed1 ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.\u201d<\/p>\n

<\/a>d) Thay th\u1ebf c\u1ee5m t\u1eeb \u201cth\u00f4n, x\u00e3, huy\u1ec7n\u201d th\u00e0nh \u201cth\u00f4n, x\u00e3\u201d; b\u1ed5 sung n\u1ed9i dung: \u201cDanh m\u1ee5c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 18, \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u1ecba b\u00e0n c\u00f3 \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh c\u1ee5 th\u1ec3.\u201d t\u1ea1i cu\u1ed1i\u00a0<\/a>kho\u1ea3n 8.<\/p>\n

<\/a>\u0111) B\u1ed5 sung n\u1ed9i dung: \u201cv\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c cho ph\u00e9p mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi c\u00f3 c\u00f4ng.\u201d t\u1ea1i cu\u1ed1i\u00a0<\/a>kho\u1ea3n 9.<\/p>\n

<\/a>e) B\u1ed5 sung \u0111i\u1ec3m c v\u00e0o sau\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 10\u00a0<\/a>nh\u01b0 sau:\u00a0\u201cc) Khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng, g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai chuy\u1ec3n th\u00f4ng tin \u0111\u1ecba ch\u00ednh cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf t\u00ednh v\u00e0 thu s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c theo s\u1ed1 ti\u1ec1n mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/p>\n

<\/a>g) B\u1ed5 sung kho\u1ea3n 11 v\u00e0o sau\u00a0<\/a>kho\u1ea3n 10\u00a0<\/a>nh\u01b0 sau:\u00a0\u201c11. Tr\u01b0\u1eddng h\u1ee3p di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 18, \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y n\u1eb1m tr\u00ean ph\u1ea1m vi nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u00f3 \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh c\u1ee5 th\u1ec3 kh\u00e1c nhau th\u00ec vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo di\u1ec7n t\u00edch t\u01b0\u01a1ng \u1ee9ng \u1edf t\u1eebng \u0111\u1ecba b\u00e0n c\u00f3 \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh c\u1ee5 th\u1ec3.\u201d<\/p>\n

6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1, kho\u1ea3n 5 \u0110i\u1ec1u 18\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1\u00a0<\/a>nh\u01b0 sau:<\/p>\n

B\u00e3i b\u1ecf\u00a0<\/a>\u0111i\u1ec3m d\u00a0v\u00e0 s\u1eeda \u0111\u1ed5i\u00a0<\/a>\u0111i\u1ec3m \u0111\u00a0th\u00e0nh \u0111i\u1ec3m d.<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 5\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c5. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 123 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0quy\u1ebft \u0111\u1ecbnh vi\u1ec7c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c th\u1ea9m quy\u1ec1n giao \u0111\u1ea5t theo h\u1ed3 s\u01a1 tr\u00ecnh c\u1ee7a c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai; trong \u0111\u00f3 ghi r\u00f5 n\u1ed9i dung: l\u00fd do mi\u1ec5n, di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.\u201d<\/p>\n

7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 kho\u1ea3n c\u1ee7a\u00a0<\/a>\u0110i\u1ec1u 19\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c1. Gi\u1ea3m 50% ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

a) Ng\u01b0\u1eddi ngh\u00e8o, h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 sinh s\u1ed1ng t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y.<\/p>\n

b) Giao \u0111\u1ea5t \u1edf \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t g\u1eafn li\u1ec1n v\u1edbi nh\u00e0 \u1edf ph\u1ea3i di chuy\u1ec3n ch\u1ed7 \u1edf m\u00e0 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t \u1edf v\u00e0 kh\u00f4ng c\u00f3 ch\u1ed7 \u1edf n\u00e0o kh\u00e1c trong \u0111\u1ecba b\u00e0n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t b\u1ecb thu h\u1ed3i.\u201d<\/p>\n

<\/a>b) Thay th\u1ebf c\u1ee5m t\u1eeb \u201cc\u00e1c x\u00e3 bi\u00ean gi\u1edbi, h\u1ea3i \u0111\u1ea3o ho\u1eb7c huy\u1ec7n \u0111\u1ea3o kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3\u201d th\u00e0nh \u201c\u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024.\u201d\u00a0<\/a>t\u1ea1i\u00a0<\/a>kho\u1ea3n 2, kho\u1ea3n 3.<\/p>\n

8. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec3m, kho\u1ea3n c\u1ee7a\u00a0<\/a>\u0110i\u1ec1u 22\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, m\u1ee9c ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ghi n\u1ee3, th\u1eddi h\u1ea1n ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t, Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn. Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thanh to\u00e1n, x\u00f3a n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.\u201d<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 2\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201cb) Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u0103ng k\u00fd nguy\u1ec7n v\u1ecdng ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn.\u201d<\/p>\n

9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 kho\u1ea3n c\u1ee7a\u00a0<\/a>\u0110i\u1ec1u 30\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 4\u00a0<\/a>nh\u01b0 sau:<\/p>\n

B\u1ed5 sung c\u1ee5m t\u1eeb \u201ct\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t\u201d v\u00e0o sau c\u1ee5m t\u1eeb \u201cDi\u1ec7n t\u00edch \u0111\u1ea5t\u201d t\u1ea1i ph\u1ea7n c\u00f4ng th\u1ee9c t\u00ednh kho\u1ea3n ti\u1ec1n b\u1ed5 sung.<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 6\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c6. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t nh\u01b0ng \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m cho th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00e0y. S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c t\u1ef7 l\u1ec7 (%) \u0111\u1ec3 t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t v\u00e0 gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a t\u1eebng n\u0103m s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t; di\u1ec7n t\u00edch t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00e0 di\u1ec7n t\u00edch th\u1ef1c t\u1ebf \u0111ang s\u1eed d\u1ee5ng; m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m theo m\u1ee5c \u0111\u00edch th\u1ef1c t\u1ebf \u0111ang s\u1eed d\u1ee5ng. C\u01a1 quan thu\u1ebf t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p. \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ch\u1ec9 \u0111\u1ea1o c\u01a1 quan n\u00f4ng nghi\u1ec7p v\u00e0 m\u00f4i tr\u01b0\u1eddng ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Vi\u1ec7c t\u00ednh v\u00e0 thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t tr\u1edf v\u1ec1 sau \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/p>\n

10. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 ti\u1ebft, \u0111i\u1ec3m c\u1ee7a\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 34\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>ti\u1ebft b1 \u0111i\u1ec3m b\u00a0<\/a>nh\u01b0 sau:<\/p>\n

B\u1ed5 sung n\u1ed9i dung: \u201cKho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ebfu lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea ho\u1eb7c \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ebfu lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m\u201d t\u1ea1i \u0111o\u1ea1n cu\u1ed1i\u00a0<\/a>ti\u1ebft b1 \u0111i\u1ec3m b.<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>ti\u1ebft b3 \u0111i\u1ec3m b\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201cb3) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 ngu\u1ed3n g\u1ed1c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho thu\u00ea \u0111\u1ea5t th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng kh\u00f4ng (=0).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho m\u1ed9t s\u1ed1 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai ho\u1eb7c \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft (ch\u01b0a tr\u1eeb h\u1ebft) t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch th\u00ec s\u1ed1 n\u0103m, th\u00e1ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch; vi\u1ec7c x\u00e1c \u0111\u1ecbnh ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 n\u0103m, th\u00e1ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft kh\u00f4ng tr\u00f2n n\u0103m, tr\u00f2n th\u00e1ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 42 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y. Kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ebfu lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea ho\u1eb7c \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ebfu lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m.\u201d<\/p>\n

<\/a>c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>ti\u1ebft b4 \u0111i\u1ec3m b\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201cb4) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u1ed5n \u0111\u1ecbnh l\u00e2u d\u00e0i (kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p) \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng (=) ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.\u201d<\/p>\n

<\/a>d) S\u1eeda \u0111\u1ed5i\u00a0<\/a>ti\u1ebft c2\u00a0<\/a>v\u00e0 b\u1ed5 sung ti\u1ebft c3\u00a0<\/a>\u0111i\u1ec3m c\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201cc2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng kh\u00f4ng (=0). Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho m\u1ed9t s\u1ed1 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ho\u1eb7c \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft (ch\u01b0a tr\u1eeb h\u1ebft) t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b3 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/p>\n

c3) Ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i ti\u1ebft c1, ti\u1ebft c2 \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i ti\u1ebft c1, ti\u1ebft c2 \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.\u201d<\/p>\n

11. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec3m, kho\u1ea3n c\u1ee7a\u00a0<\/a>\u0110i\u1ec1u 36\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1\u00a0<\/a>nh\u01b0 sau:<\/p>\n

B\u1ed5 sung t\u1eeb \u201ct\u0103ng\u201d tr\u01b0\u1edbc c\u1ee5m t\u1eeb \u201ch\u1ec7 s\u1ed1 s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d t\u1ea1i ti\u00eau \u0111\u1ec1\u00a0<\/a>kho\u1ea3n 1.<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0111i\u1ec3m c m\u1ee5c 1.1 kho\u1ea3n 1\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201cc) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho m\u1ed9t s\u1ed1 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ho\u1eb7c \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p kh\u1ea5u tr\u1eeb b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft (ch\u01b0a tr\u1eeb h\u1ebft) t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n th\u00ec s\u1ed1 n\u0103m, th\u00e1ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n\n
\n

n<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ho\u1eb7c \u0111\u01a1n gi\u00e1 quy \u0111\u1ed5i s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m<\/p>\n<\/td>\n

\n

x<\/p>\n<\/td>\n

\n

T<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/p>\n

n l\u00e0 s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh;<\/p>\n

T l\u00e0 s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft (ch\u01b0a tr\u1eeb h\u1ebft).<\/p>\n

\u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c t\u00ednh cho to\u00e0n b\u1ed9 di\u1ec7n t\u00edch \u0111\u1ea5t thu\u00ea theo quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n.\u201d<\/p>\n

<\/a>c) B\u1ed5 sung kho\u1ea3n 6 nh\u01b0 sau:<\/p>\n

\u201c6. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n c\u00f3 nhi\u1ec1u quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0 sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i c\u01a1 c\u1ea5u s\u1eed d\u1ee5ng \u0111\u1ea5t, v\u1ecb tr\u00ed t\u1eebng lo\u1ea1i \u0111\u1ea5t, \u0111\u1ed3ng th\u1eddi kh\u00f4ng l\u00e0m t\u0103ng h\u1ec7 s\u1ed1 s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t khi thay \u0111\u1ed5i quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n; tr\u01b0\u1eddng h\u1ee3p l\u00e0m thay \u0111\u1ed5i c\u01a1 c\u1ea5u s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c v\u1ecb tr\u00ed t\u1eebng lo\u1ea1i \u0111\u1ea5t ho\u1eb7c l\u00e0m t\u0103ng h\u1ec7 s\u1ed1 s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ph\u1ea3i t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1, kho\u1ea3n 3, kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y\u00a0\u0111\u1ec3 t\u00ednh t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p t\u1ea1i l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft cu\u1ed1i c\u00f9ng c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea nh\u01b0ng do y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n th\u00ec t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y\u00a0t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft cu\u1ed1i c\u00f9ng v\u00e0 quy ho\u1ea1ch chi ti\u1ebft m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea (bao g\u1ed3m c\u1ea3 quy ho\u1ea1ch chi ti\u1ebft \u0111\u1ea7u ti\u00ean c\u1ee7a d\u1ef1 \u00e1n).\u201d<\/p>\n

12. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ee7a\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 37\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0111i\u1ec3m a\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201ca) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y, s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t sau khi \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sau khi \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 32,\u00a0<\/a>kho\u1ea3n 10, kho\u1ea3n 11 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0\u0111\u1ed1i v\u1edbi th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.\u201d<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>ti\u1ebft c1 \u0111i\u1ec3m c\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201cc1) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t s\u1ed1 n\u0103m theo quy \u0111\u1ecbnh th\u00ec sau th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t s\u1ed1 n\u0103m, ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n\n
\n

n<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t<\/p>\n<\/td>\n<\/tr>\n

\n

Ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/p>\n

n: S\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m.\u201d<\/p>\n

<\/a>13. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec3m, kho\u1ea3n c\u1ee7a\u00a0<\/a>\u0110i\u1ec1u 38\u00a0<\/a>nh\u01b0 sau:<\/p>\n

<\/a>a) B\u1ed5 sung \u0111i\u1ec3m c v\u00e0o sau\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 7\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201cc) Khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng, g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai chuy\u1ec3n th\u00f4ng tin \u0111\u1ecba ch\u00ednh cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf t\u00ednh v\u00e0 thu s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c theo s\u1ed1 ti\u1ec1n mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 9\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c9. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi t\u1ea1i quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i do kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m th\u00ec ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m. Vi\u1ec7c thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

a) S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u1ea3i thu h\u1ed3i \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n

a1) S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u1ea3i thu h\u1ed3i (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng \u0111\u1ebfn nay, c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh) \u0111\u01b0\u1ee3c t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 c\u1ed9ng (+) v\u1edbi kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u1eebng th\u1eddi k\u1ef3.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i do kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m (t\u1ef1 nguy\u1ec7n ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m) th\u00ec s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u1ea3i thu h\u1ed3i \u0111\u01b0\u1ee3c t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 c\u1ed9ng (+) v\u1edbi kho\u1ea3n thu b\u1ed5 sung t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u1ea3i thu h\u1ed3i theo nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024,\u00a0<\/a>kho\u1ea3n 9 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng ph\u1ea3i ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 n\u1ebfu trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 s\u1ef1 thay \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/p>\n

a2) Th\u1eddi gian t\u00ednh kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p, kho\u1ea3n thu b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a1 \u0111i\u1ec3m n\u00e0y t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t ho\u1eb7c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/p>\n

b) C\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/p>\n

c) Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c t\u00ednh, thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m:<\/p>\n

c1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024, trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u1ec3 cho thu\u00ea \u0111\u1ea5t, c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ed1ng k\u00ea, t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t chuy\u1ec3n c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan \u0111\u1ec3 theo d\u00f5i theo quy \u0111\u1ecbnh.<\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t (n\u1ebfu c\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m mi\u1ec5n ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi t\u1ea1i quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sang lo\u1ea1i \u0111\u1ea5t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai th\u00ec c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n g\u1eedi c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai \u0111\u1ec3 ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng ki\u1ec3m tra, r\u00e0 so\u00e1t, x\u00e1c \u0111\u1ecbnh vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi ki\u1ec3m tra, r\u00e0 so\u00e1t, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t (t\u1ea1i th\u1eddi \u0111i\u1ec3m mi\u1ec5n) ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi t\u1ea1i quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sang lo\u1ea1i \u0111\u1ea5t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai th\u00ec c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai b\u00e1o c\u00e1o Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 chuy\u1ec3n th\u00f4ng tin cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 ph\u1ed1i h\u1ee3p t\u00ednh, thu s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p (kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n), kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t ho\u1eb7c kho\u1ea3n thu b\u1ed5 sung (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n

c2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t (n\u1ebfu c\u00f3) th\u00ec c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng ki\u1ec3m tra, r\u00e0 so\u00e1t, x\u00e1c \u0111\u1ecbnh vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh v\u00e0 t\u00ednh, thu s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p (kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m), kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t ho\u1eb7c kho\u1ea3n thu b\u1ed5 sung (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n

d) C\u01a1 quan thu\u1ebf ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai \u0111\u1ec3 t\u00ednh, thu s\u1ed1 ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.\u201d<\/p>\n

<\/a>c) B\u1ecf c\u1ee5m t\u1eeb \u201c\u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n\u201d t\u1ea1i\u00a0<\/a>kho\u1ea3n 13.<\/p>\n

<\/a>d) B\u1ed5 sung kho\u1ea3n 17 nh\u01b0 sau:<\/p>\n

\u201c17. Tr\u01b0\u1eddng h\u1ee3p di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 39, \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y n\u1eb1m tr\u00ean ph\u1ea1m vi nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u00f3 \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh c\u1ee5 th\u1ec3 kh\u00e1c nhau th\u00ec vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo di\u1ec7n t\u00edch t\u01b0\u01a1ng \u1ee9ng \u1edf t\u1eebng \u0111\u1ecba b\u00e0n c\u00f3 \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh c\u1ee5 th\u1ec3.\u201d<\/p>\n

14. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 kho\u1ea3n c\u1ee7a\u00a0<\/a>\u0110i\u1ec1u 39\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 3\u00a0<\/a>nh\u01b0 sau:<\/p>\n

Thay th\u1ebf c\u1ee5m t\u1eeb \u201ckho\u1ea3n 3, kho\u1ea3n 4\u201d th\u00e0nh \u201ckho\u1ea3n 4, kho\u1ea3n 5\u201d.<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 4\u00a0<\/a>nh\u01b0 sau:<\/p>\n

B\u1ecf c\u1ee5m t\u1eeb \u201cc\u1ea5p huy\u1ec7n\u201d v\u00e0 c\u1ee5m t\u1eeb \u201cc\u1ea5p huy\u1ec7n thu\u1ed9c \u0111\u1ecba b\u00e0n\u201d, thay th\u1ebf t\u1eeb \u201chuy\u1ec7n\u201d th\u00e0nh \u201cx\u00e3\u201d.<\/p>\n

<\/a>c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 7\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c7. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 123 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0quy\u1ebft \u0111\u1ecbnh vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t khi quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sang lo\u1ea1i \u0111\u1ea5t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c th\u1ea9m quy\u1ec1n cho thu\u00ea \u0111\u1ea5t theo h\u1ed3 s\u01a1 tr\u00ecnh c\u1ee7a c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai; trong \u0111\u00f3 ghi r\u00f5 n\u1ed9i dung: l\u00fd do mi\u1ec5n, th\u1eddi gian mi\u1ec5n, di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.\u201d<\/p>\n

<\/a>15. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 41\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t s\u1ed1 n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y (ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo h\u00ecnh th\u1ee9c quy \u0111\u1ed5i th\u00e0nh s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t) th\u00ec tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m h\u1ebft th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t (ho\u1eb7c th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac th\u1eddi gian ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh do \u0111\u01b0\u1ee3c tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0) t\u1ed1i thi\u1ec3u 06 th\u00e1ng, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i \u0111i l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1eadm l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t truy thu h\u1eb1ng n\u0103m theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee7a t\u1eebng n\u0103m ; \u0111\u1ed3ng th\u1eddi, ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi th\u1eddi gian ch\u1eadm l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t.\u201d<\/p>\n

<\/a>16. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 42\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c4. S\u1ed5 giao th\u00f4ng b\u00e1o n\u1ed9p c\u00e1c kho\u1ea3n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai theo\u00a0<\/a>M\u1eabu s\u1ed1 04 t\u1ea1i Ph\u1ee5 l\u1ee5c II\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/p>\n

17. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec3m, kho\u1ea3n c\u1ee7a\u00a0<\/a>\u0110i\u1ec1u 44\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 2\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201ca) X\u00e1c \u0111\u1ecbnh \u0111\u1ecba \u0111i\u1ec3m, v\u1ecb tr\u00ed, di\u1ec7n t\u00edch, lo\u1ea1i \u0111\u1ea5t, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t (bao g\u1ed3m th\u1eddi \u0111i\u1ec3m b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00ednh ti\u1ec1n n\u1ed9p b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 50, kho\u1ea3n 9 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y), th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y, gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch, tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft, \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t).\u201d<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 3\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201ca) C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin do c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai v\u00e0 c\u00e1c c\u01a1 quan kh\u00e1c chuy\u1ec3n \u0111\u1ebfn, th\u1ef1c hi\u1ec7n t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m, c\u00f4ng tr\u00ecnh ng\u1ea7m n\u1eb1m ngo\u00e0i ph\u1ea7n kh\u00f4ng gian s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y); ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 7, \u0110i\u1ec1u 8, \u0110i\u1ec1u 34; kho\u1ea3n ti\u1ec1n b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15, kho\u1ea3n 4 \u0110i\u1ec1u 30,\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 50, kho\u1ea3n 9 \u0110i\u1ec1u 51; s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u1ea3i thu h\u1ed3i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 17, \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y; s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/p>\n

c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0111i\u1ec3m a kho\u1ea3n 5\u00a0nh\u01b0 sau:<\/p>\n

\u201ca) X\u00e1c nh\u1eadn s\u1ed1 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p (bao g\u1ed3m c\u1ea3 vi\u1ec7c x\u00e1c nh\u1eadn s\u1ed1 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng \u0111\u1ebfn nay m\u1edbi \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p).\u201d<\/p>\n

<\/a>d) B\u1ed5 sung \u0111i\u1ec3m c v\u00e0o\u00a0<\/a>kho\u1ea3n 5\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201cc) X\u00e1c \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p (tr\u01b0\u1eddng h\u1ee3p giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea) ho\u1eb7c \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t (tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m) \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng \u0111\u1ebfn nay m\u1edbi \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p.\u201d<\/p>\n

<\/a>\u0111) S\u1eeda\u00a0<\/a>\u0111i\u1ec3m c\u00a0th\u00e0nh \u0111i\u1ec3m d\u00a0<\/a>kho\u1ea3n 5.<\/p>\n

18. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec3m, kho\u1ea3n c\u1ee7a\u00a0<\/a>\u0110i\u1ec1u 50\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c giao \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u00ednh, th\u00f4ng b\u00e1o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng \u0111\u1ebfn nay ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (ch\u01b0a n\u1ed9p ho\u1eb7c ch\u01b0a n\u1ed9p \u0111\u1ee7) th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u01b0a n\u1ed9p ho\u1eb7c s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n thi\u1ebfu v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p (t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u01b0a n\u1ed9p ho\u1eb7c s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n thi\u1ebfu) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u1eebng th\u1eddi k\u1ef3.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n y\u00eau c\u1ea7u t\u00ednh l\u1ea1i m\u00e0 ph\u00e1t sinh kho\u1ea3n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u0103ng th\u00eam so v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

b1) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n theo Th\u00f4ng b\u00e1o th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u0103ng th\u00eam theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n v\u00e0 n\u1ed9p kho\u1ea3n thu b\u1ed5 sung t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n t\u0103ng th\u00eam theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

b2) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p ho\u1eb7c ch\u01b0a n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n theo th\u00f4ng b\u00e1o th\u00ec ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y; \u0111\u1ed3ng th\u1eddi ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u0103ng th\u00eam theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n v\u00e0 n\u1ed9p kho\u1ea3n thu b\u1ed5 sung t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n t\u0103ng th\u00eam theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

c) Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 m\u00e0 \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c d\u1ef1 \u00e1n sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng \u0111\u1ebfn ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 2\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 nh\u01b0ng ch\u01b0a quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024.<\/p>\n

Kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung \u0111\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng m\u1ee9c thu 3,6%\/n\u0103m t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024:<\/p>\n

a) Th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

a1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0th\u00ec th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u1ea3i t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n t\u1eeb h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t sang giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t; tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf kh\u00f4ng \u0111\u00fang v\u1edbi th\u1eddi \u0111i\u1ec3m ghi trong c\u00e1c quy\u1ebft \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf) \u0111\u1ebfn ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 8 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

a2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024:<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t th\u00ec th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u1ea3i t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0\u0111\u1ebfn ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 8 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh tr\u1ef1c ti\u1ebfp, chi\u1ebft tr\u1eeb, thu nh\u1eadp, th\u1eb7ng d\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u1ea3i t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0\u0111\u1ebfn ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 8 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, sau khi tr\u1eeb \u0111i th\u1eddi gian t\u1ed1i \u0111a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ph\u1ea3i t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 155 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0l\u00e0 180 ng\u00e0y v\u00e0 th\u1eddi gian b\u1ecb \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ea5t do thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng (n\u1ebfu c\u00f3) t\u01b0\u01a1ng t\u1ef1 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 102\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024,\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2025\/N\u0110-CP\u00a0ng\u00e0y 12 th\u00e1ng 6 n\u0103m 2025,\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 226\/2025\/N\u0110-CP\u00a0ng\u00e0y 15 th\u00e1ng 8 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

b) \u0110\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1eb5n n\u0103m th\u00ec kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng m\u1ee9c thu b\u1ed5 sung n\u00eau tr\u00ean t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024.<\/p>\n

c) \u0110\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng ch\u1eb5n n\u0103m th\u00ec kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng (=) m\u1ee9c thu b\u1ed5 sung\/365 ng\u00e0y nh\u00e2n (x) s\u1ed1 ng\u00e0y kh\u00f4ng tr\u00f2n n\u0103m ph\u1ea3i n\u1ed9p b\u1ed5 sung nh\u00e2n (x) s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024.<\/p>\n

d) Vi\u1ec7c t\u00ednh kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung n\u00eau tr\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 th\u00f4ng b\u00e1o c\u00f9ng v\u1edbi Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n; vi\u1ec7c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/p>\n

<\/a>c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 3\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201ca) \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 10 th\u00e1ng 12 n\u0103m 2019 th\u00ec ti\u1ebfp t\u1ee5c thanh to\u00e1n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n n\u1ee3 theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn (ho\u1eb7c theo s\u1ed1 ti\u1ec1n ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).\u201d<\/p>\n

19. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 kho\u1ea3n c\u1ee7a\u00a0<\/a>\u0110i\u1ec1u 51\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 3\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c3. T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 m\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013, nay chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 255 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh, thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

\u0110\u1ed1i v\u1edbi \u0111\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u1ea5p n\u01b0\u1edbc s\u1ea1ch, tho\u00e1t n\u01b0\u1edbc v\u00e0 x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i t\u1ea1i \u0111\u00f4 th\u1ecb v\u00e0 n\u00f4ng th\u00f4n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013\u00a0nh\u01b0ng ch\u01b0a chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t ho\u1eb7c \u0111\u00e3 chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t nh\u01b0ng ch\u01b0a ho\u1eb7c ch\u1eadm l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 c\u01a1 quan thu\u1ebf ch\u01b0a ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec nay kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a ho\u1eb7c ch\u1eadm l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t (n\u1ebfu c\u00f3) m\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u1ea5p n\u01b0\u1edbc s\u1ea1ch, tho\u00e1t n\u01b0\u1edbc v\u00e0 x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i t\u1ea1i \u0111\u00f4 th\u1ecb v\u00e0 n\u00f4ng th\u00f4n ch\u01b0a n\u1ed9p ho\u1eb7c ch\u01b0a n\u1ed9p \u0111\u1ee7 theo th\u00f4ng b\u00e1o th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p n\u00e0y b\u00e1o c\u00e1o c\u00e1c B\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng ch\u1ee7 qu\u1ea3n \u0111\u1ec3 t\u1ed5ng h\u1ee3p, \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd v\u00e0 g\u1eedi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p.\u201d<\/p>\n

<\/a>b) Thay th\u1ebf c\u1ee5m t\u1eeb \u201ct\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc, c\u00f4ng ty n\u00f4ng, l\u00e2m nghi\u1ec7p\u201d th\u00e0nh \u201cng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d t\u1ea1i\u00a0<\/a>kho\u1ea3n 4.<\/p>\n

<\/a>c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 5\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201cc) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng \u0111ang c\u00f2n trong th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 nay ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i.\u201d<\/p>\n

<\/a>d) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 7\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c7. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sang lo\u1ea1i \u0111\u1ea5t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u00ednh, th\u00f4ng b\u00e1o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng \u0111\u1ebfn nay ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec nay ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f2n thi\u1ebfu v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p (t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u1eebng th\u1eddi k\u1ef3.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, nay c\u01a1 quan thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n y\u00eau c\u1ea7u t\u00ednh l\u1ea1i m\u00e0 ph\u00e1t sinh kho\u1ea3n ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u0103ng th\u00eam so v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

b1) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n theo Th\u00f4ng b\u00e1o th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u0103ng th\u00eam theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n v\u00e0 n\u1ed9p kho\u1ea3n thu b\u1ed5 sung t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n t\u0103ng th\u00eam theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024, kho\u1ea3n 9 \u0110i\u1ec1u n\u00e0y t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

b2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u01b0a n\u1ed9p ho\u1eb7c ch\u01b0a n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n theo th\u00f4ng b\u00e1o th\u00ec ngo\u00e0i s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u0103ng th\u00eam theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n; \u0111\u1ed3ng th\u1eddi n\u1ed9p kho\u1ea3n thu b\u1ed5 sung t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n t\u0103ng th\u00eam theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024, kho\u1ea3n 9 \u0110i\u1ec1u n\u00e0y t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m, nay c\u01a1 quan thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n y\u00eau c\u1ea7u t\u00ednh l\u1ea1i m\u00e0 ph\u00e1t sinh kho\u1ea3n ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u0103ng th\u00eam so v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u0103ng th\u00eam v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n; \u0111\u1ed3ng th\u1eddi n\u1ed9p kho\u1ea3n thu b\u1ed5 sung t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n t\u0103ng th\u00eam theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024, kho\u1ea3n 9 \u0110i\u1ec1u n\u00e0y t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

d) Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c d\u1ef1 \u00e1n sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng \u0111\u1ebfn ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/p>\n

<\/a>\u0111) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 9\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c9. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n t\u1eeb h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024.<\/p>\n

Kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung \u0111\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng m\u1ee9c thu 3,6%\/n\u0103m t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0nh\u01b0 sau:<\/p>\n

a) Th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

a1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0th\u00ec th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u1ea3i t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t (th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n t\u1eeb giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t sang cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n t\u1eeb thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t; tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf kh\u00f4ng \u0111\u00fang v\u1edbi th\u1eddi \u0111i\u1ec3m ghi trong c\u00e1c quy\u1ebft \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf) \u0111\u1ebfn ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 8 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

a2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024:<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t th\u00ec th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u1ea3i t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0\u0111\u1ebfn ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 8 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh tr\u1ef1c ti\u1ebfp, chi\u1ebft tr\u1eeb, thu nh\u1eadp, th\u1eb7ng d\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u1ea3i t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0\u0111\u1ebfn ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 8 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, sau khi tr\u1eeb \u0111i th\u1eddi gian t\u1ed1i \u0111a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ph\u1ea3i t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 155 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0l\u00e0 180 ng\u00e0y v\u00e0 th\u1eddi gian b\u1ecb \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ea5t do thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng (n\u1ebfu c\u00f3) t\u01b0\u01a1ng t\u1ef1 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 102\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024,\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2025\/N\u0110-CP\u00a0ng\u00e0y 12 th\u00e1ng 6 n\u0103m 2025,\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 226\/2025\/N\u0110-CP\u00a0ng\u00e0y 15 th\u00e1ng 8 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

b) \u0110\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t ch\u1eb5n n\u0103m th\u00ec kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng m\u1ee9c thu b\u1ed5 sung n\u00eau tr\u00ean t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024.<\/p>\n

c) \u0110\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng ch\u1eb5n n\u0103m th\u00ec kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng (=) m\u1ee9c thu b\u1ed5 sung\/365 ng\u00e0y nh\u00e2n (x) s\u1ed1 ng\u00e0y kh\u00f4ng tr\u00f2n n\u0103m ph\u1ea3i n\u1ed9p b\u1ed5 sung nh\u00e2n (x) s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024.<\/p>\n

d) Vi\u1ec7c t\u00ednh kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung n\u00eau tr\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 ra th\u00f4ng b\u00e1o c\u00f9ng v\u1edbi Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n; vi\u1ec7c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/p>\n

<\/a>e) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 10\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c10. Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 10a \u0110i\u1ec1u n\u00e0y) v\u00e0 \u0111ang trong th\u1eddi gian \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ebfn h\u1ebft th\u1eddi gian \u1ed5n \u0111\u1ecbnh. H\u1ebft th\u1eddi gian \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y \u0111\u1ec3 \u00e1p d\u1ee5ng cho chu k\u1ef3 ti\u1ebfp theo. Ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh 05 n\u0103m, h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y.\u201d<\/p>\n

<\/a>g) B\u1ed5 sung kho\u1ea3n 10a v\u00e0o sau\u00a0<\/a>kho\u1ea3n 10\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c10a. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 7,\u00a0<\/a>kho\u1ea3n 8 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP\u00a0ng\u00e0y 09 th\u00e1ng 9 n\u0103m 2016) c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 \u0111ang trong th\u1eddi gian \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ebfn h\u1ebft th\u1eddi gian \u1ed5n \u0111\u1ecbnh. H\u1ebft th\u1eddi gian \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ec3 t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t theo m\u1ee9c t\u1ef7 l\u1ec7 (%) \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u01a1n gi\u00e1 li\u1ec1n k\u1ec1 tr\u01b0\u1edbc chu k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ebft th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p gia h\u1ea1n th\u1eddi gian thu\u00ea \u0111\u1ea5t ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n th\u00ec t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p gia h\u1ea1n th\u1eddi gian thu\u00ea \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t.\u201d<\/p>\n

<\/a>h) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 11\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c11. Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea h\u1eb1ng n\u0103m m\u00e0 th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh th\u00ec t\u00ednh l\u1ea1i ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y; ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh 05 n\u0103m, h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y. \u0110\u1ed1i v\u1edbi th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo ph\u00e1p lu\u1eadt c\u1ee7a t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n thanh, quy\u1ebft to\u00e1n ti\u1ec1n thu\u00ea \u0111\u1ea5t.\u201d<\/p>\n

<\/a>i) B\u1ed5 sung kho\u1ea3n 16 nh\u01b0 sau:<\/p>\n

\u201c16. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea sang \u0111\u1ea5t \u1edf theo\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013\u00a0tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng \u0111\u1ebfn ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec vi\u1ec7c t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sang \u0111\u1ea5t \u1edf v\u00e0 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u00e1c lo\u1ea1i \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t (ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y.\u201d<\/p>\n

20. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 kho\u1ea3n c\u1ee7a\u00a0<\/a>\u0110i\u1ec1u 52\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 2\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c2. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh cho ph\u00e9p \u00e1p d\u1ee5ng theo ch\u00ednh s\u00e1ch thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c, th\u1ea9m quy\u1ec1n v\u1ec1 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh kh\u00e1c h\u01b0\u1edbng d\u1eabn\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ef1 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng \u0111\u1ebfn nay ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t m\u1edbi \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p th\u00ec \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh vi\u1ec7c giao c\u01a1 quan chuy\u00ean m\u00f4n thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ho\u1eb7c\u00a0<\/a>\u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3\u00a0x\u00e1c \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, x\u00e1c nh\u1eadn s\u1ed1 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc (theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024) \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p.\u201d<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 4\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c4. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 v\u00e0 \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3); \u0111\u00e3 c\u00f3 ho\u1eb7c ch\u01b0a c\u00f3 Th\u00f4ng b\u00e1o thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo gi\u00e1 \u0111\u1ea5t tr\u00ean B\u1ea3ng gi\u00e1 \u0111\u1ea5t ho\u1eb7c theo ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t) nh\u01b0ng \u0111\u1ebfn ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u00e0 \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t, trong \u0111\u00f3 c\u00f3 \u0111\u1ea5t \u1edf (nh\u01b0ng kh\u00f4ng t\u00e1ch th\u00e0nh ph\u1ea7n ri\u00eang trong d\u1ef1 \u00e1n sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch) ho\u1eb7c d\u1ef1 \u00e1n sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec t\u00ednh ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 7 v\u00e0 \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y. Gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ed1i v\u1edbi kho\u1ea3ng th\u1eddi gian t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi t\u00ednh l\u1ea1i m\u00e0 c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh l\u1ea1i v\u00e0 s\u1ed1 ti\u1ec1n theo Th\u00f4ng b\u00e1o thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p (g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t) th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p s\u1ed1 ch\u00eanh l\u1ec7ch t\u0103ng v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1ea3m b\u1eb1ng c\u00e1ch tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh n\u00e0o kh\u00e1c \u0111\u1ec3 tr\u1eeb th\u00ec ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.\u201d<\/p>\n

21. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0ph\u1ea7n III\u00a0<\/a>M\u1eabu s\u1ed1 01a\/TB-TSD\u0110\u00a0<\/a>nh\u01b0 sau:<\/p>\n

a1) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ee5c 4 nh\u01b0 sau:<\/p>\n

\u201c4. T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p:\u2026\u2026\u2026\u2026\u2026\u2026\u2026..\u0111\u1ed3ng; trong \u0111\u00f3:<\/p>\n

4.1. Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u0111\u1ed3ng.<\/p>\n

4.2. S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024,\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 9, kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 5 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0(n\u1ebfu c\u00f3):\u2026\u2026\u2026.\u2026\u2026.. \u0111\u1ed3ng.<\/p>\n

4.3. S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 8 \u0110i\u1ec1u 81 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024,\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 (n\u1ebfu c\u00f3):\u2026\u2026\u2026\u2026\u2026\u2026\u0111\u1ed3ng.<\/p>\n

4.4. Kho\u1ea3n ti\u1ec1n ph\u1ea3i n\u1ed9p b\u1ed5 sung kh\u00e1c (n\u1ebfu c\u00f3):\u2026\u2026\u2026\u2026.\u2026. \u0111\u1ed3ng.\u201d<\/p>\n

a2) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ee5c 7 nh\u01b0 sau:<\/p>\n

\u201c7. S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc [(7) = (4) \u2013 (5) \u2013 (6.3)]:\u2026..\u0111\u1ed3ng<\/p>\n

(Vi\u1ebft b\u1eb1ng ch\u1eef:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026)\u201d<\/p>\n

a3) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ee5c 8 nh\u01b0 sau:<\/p>\n

\u201c8. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n:<\/p>\n

8.1. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 8.2 m\u1ee5c n\u00e0y:<\/p>\n

<Th\u00f4ng b\u00e1o l\u1ea7n \u0111\u1ea7u ho\u1eb7c th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung:<\/p>\n

\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh Th\u00f4ng b\u00e1o, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p 50% s\u1ed1 ti\u1ec1n theo Th\u00f4ng b\u00e1o n\u00e0y.<\/p>\n

\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh Th\u00f4ng b\u00e1o, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p 50% s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i theo Th\u00f4ng b\u00e1o n\u00e0y>.<\/p>\n

8.2. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n tr\u00fang \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p giao \u0111\u1ea5t th\u00f4ng qua \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7.\u201d<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0ph\u1ea7n III\u00a0<\/a>M\u1eabu s\u1ed1 01b\/TB-TSD\u0110\u00a0<\/a>nh\u01b0 sau:<\/p>\n

b1) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ee5c 1 nh\u01b0 sau:<\/p>\n

\u201c1. T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p:\u2026\u2026\u2026.\u2026\u2026\u2026\u2026\u0111\u1ed3ng; trong \u0111\u00f3:<\/p>\n

1.1. Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026 \u0111\u1ed3ng.<\/p>\n

1.2. S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024,\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 9, kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 5 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0(n\u1ebfu c\u00f3):\u2026\u2026\u2026 \u2026.. \u0111\u1ed3ng.<\/p>\n

1.3. S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 8 \u0110i\u1ec1u 81 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024,\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 (n\u1ebfu c\u00f3):\u2026\u2026\u2026. \u0111\u1ed3ng.<\/p>\n

1.4. Kho\u1ea3n ti\u1ec1n ph\u1ea3i n\u1ed9p b\u1ed5 sung kh\u00e1c (n\u1ebfu c\u00f3):\u2026\u2026.\u2026. \u0111\u1ed3ng.\u201d<\/p>\n

b2) B\u1ed5 sung m\u1ee5c 4, m\u1ee5c 5 nh\u01b0 sau:<\/p>\n

\u201c4. S\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c ghi n\u1ee3: [(4) = (1) \u2013 (3)]:\u2026\u2026\u2026.\u2026\u0111\u1ed3ng<\/p>\n

(Vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..\u2026\u2026\u2026\u2026)<\/p>\n

5. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n:<\/p>\n

<Th\u00f4ng b\u00e1o l\u1ea7n \u0111\u1ea7u ho\u1eb7c th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung:<\/p>\n

\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh Th\u00f4ng b\u00e1o, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p 50% s\u1ed1 ti\u1ec1n theo Th\u00f4ng b\u00e1o n\u00e0y.<\/p>\n

\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh Th\u00f4ng b\u00e1o, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p 50% s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i theo Th\u00f4ng b\u00e1o n\u00e0y>.\u201d<\/p>\n

<\/a>c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0m\u1ee5c I Ph\u1ea7n C\u00a0<\/a>M\u1eabu s\u1ed1 01a\/TB-TM\u0110M\u00a0<\/a>nh\u01b0 sau:<\/p>\n

c1) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m 2 nh\u01b0 sau:<\/p>\n

\u201c2. T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p: \u2026\u2026\u2026\u2026\u2026\u2026..\u0111\u1ed3ng; trong \u0111\u00f3:<\/p>\n

2.1. Ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u0111\u1ed3ng (Th\u1eddi gian \u1ed5n \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t: k\u1ec3 t\u1eeb ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026 \u0111\u1ebfn ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026).<\/p>\n

2.2. S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024,\u00a0<\/a>kho\u1ea3n 7, kho\u1ea3n 9 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0(n\u1ebfu c\u00f3):\u2026\u2026\u2026\u2026\u2026.. \u0111\u1ed3ng.<\/p>\n

2.3. S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 8 \u0110i\u1ec1u 81 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024,\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 (n\u1ebfu c\u00f3):\u2026\u2026\u2026\u2026\u0111\u1ed3ng.<\/p>\n

2.4. Kho\u1ea3n ti\u1ec1n ph\u1ea3i n\u1ed9p b\u1ed5 sung kh\u00e1c (n\u1ebfu c\u00f3):\u2026\u2026.\u2026\u2026\u2026\u2026 \u0111\u1ed3ng.\u201d<\/p>\n

c2) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m 6 nh\u01b0 sau:<\/p>\n

\u201c6. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n:<\/p>\n

6.1. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft 6.2 \u0111i\u1ec3m n\u00e0y:<\/p>\n

<\u0110\u1ed1i v\u1edbi th\u00f4ng b\u00e1o l\u1ea7n \u0111\u1ea7u:\u00a0<\/i>Ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u00e0y>.<\/p>\n

<\u0110\u1ed1i v\u1edbi th\u00f4ng b\u00e1o t\u1eeb n\u0103m th\u1ee9 hai tr\u1edf \u0111i:<\/i><\/p>\n

\u2013 K\u1ef3 th\u1ee9 nh\u1ea5t n\u1ed9p 50% ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 5;<\/p>\n

\u2013 K\u1ef3 th\u1ee9 hai n\u1ed9p \u0111\u1ee7 ph\u1ea7n c\u00f2n l\u1ea1i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 10;<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p m\u1ed9t l\u1ea7n ti\u1ec1n thu\u00ea \u0111\u1ea5t cho c\u1ea3 n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/5 trong n\u0103m>.<\/p>\n

<\u0110\u1ed1i v\u1edbi Th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung theo h\u1ed3 s\u01a1 khai \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a NNT:\u00a0<\/i>Ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u00e0y>.<\/p>\n

<\u0110\u1ed1i v\u1edbi Th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung theo v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n:<\/i><\/p>\n

\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o, ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p 50% s\u1ed1 ti\u1ec1n theo Th\u00f4ng b\u00e1o n\u00e0y;<\/p>\n

\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o, ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p 50% s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i theo Th\u00f4ng b\u00e1o n\u00e0y>.<\/p>\n

6.2. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n tr\u00fang \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t th\u00f4ng qua \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7.\u201d<\/p>\n

<\/a>d) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0m\u1ee5c I Ph\u1ea7n C\u00a0<\/a>M\u1eabu s\u1ed1 01b\/TB-TM\u0110M\u00a0<\/a>nh\u01b0 sau:<\/p>\n

d1) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m 2 nh\u01b0 sau:<\/p>\n

\u201c2. T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p: \u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..\u0111\u1ed3ng; trong \u0111\u00f3:<\/p>\n

2.1. Ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u0111\u1ed3ng.<\/p>\n

2.2. S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024,\u00a0<\/a>kho\u1ea3n 7, kho\u1ea3n 9 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0(n\u1ebfu c\u00f3):\u2026\u2026.\u2026\u2026.. \u0111\u1ed3ng.<\/p>\n

2.3. S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 8 \u0110i\u1ec1u 81 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024,\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 (n\u1ebfu c\u00f3):\u2026\u2026\u2026\u2026 \u0111\u1ed3ng.<\/p>\n

2.4. Kho\u1ea3n ti\u1ec1n ph\u1ea3i n\u1ed9p b\u1ed5 sung kh\u00e1c (n\u1ebfu c\u00f3):\u2026\u2026\u2026\u2026\u2026 \u0111\u1ed3ng.\u201d<\/p>\n

d2) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m 6 nh\u01b0 sau:<\/p>\n

\u201c6. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n:<\/p>\n

6.1. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft 6.2 \u0111i\u1ec3m n\u00e0y:<\/p>\n

<\u0110\u1ed1i v\u1edbi th\u00f4ng b\u00e1o l\u1ea7n \u0111\u1ea7u ho\u1eb7c th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung>:<\/i><\/p>\n

\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o, ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p 50% s\u1ed1 ti\u1ec1n theo Th\u00f4ng b\u00e1o n\u00e0y.<\/p>\n

\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o, ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p 50% s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i theo Th\u00f4ng b\u00e1o n\u00e0y.><\/p>\n

\u2013 Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai \u0111i\u1ec1u ch\u1ec9nh ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh Th\u00f4ng b\u00e1o n\u00e0y.<\/p>\n

6.2. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n tr\u00fang \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t th\u00f4ng qua \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7.\u201d<\/p>\n

<\/a>22. B\u1ed5 sung, thay th\u1ebf, b\u00e3i b\u1ecf m\u1ed9t s\u1ed1 c\u1ee5m t\u1eeb t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0103\/2024\/N\u0110-CP\u00a0<\/a>nh\u01b0 sau:<\/p>\n

a) B\u1ed5 sung c\u1ee5m t\u1eeb \u201cn\u0103m 2024\u201d sau c\u1ee5m t\u1eeb \u201cLu\u1eadt \u0110\u1ea5t \u0111ai\u201d t\u1ea1i to\u00e0n b\u1ed9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0103\/2024\/N\u0110-CP.<\/p>\n

b) Thay th\u1ebf c\u1ee5m t\u1eeb \u201c\u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n\u201d b\u1eb1ng c\u1ee5m t\u1eeb \u201cCh\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3\u201d; c\u1ee5m t\u1eeb \u201cTh\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf\u201d b\u1eb1ng c\u1ee5m t\u1eeb \u201cTr\u01b0\u1edfng c\u01a1 quan thu\u1ebf\u201d; c\u1ee5m t\u1eeb \u201cC\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf\u201d b\u1eb1ng c\u1ee5m t\u1eeb \u201cTr\u01b0\u1edfng c\u01a1 quan thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1\u201d; c\u1ee5m t\u1eeb \u201cChi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c thu\u1ebf, Chi c\u1ee5c thu\u1ebf khu v\u1ef1c\u201d b\u1eb1ng c\u1ee5m t\u1eeb \u201cTr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u01a1 s\u1edf\u201d; c\u1ee5m t\u1eeb \u201cT\u1ed5ng c\u1ee5c Thu\u1ebf\u201d b\u1eb1ng c\u1ee5m t\u1eeb \u201cC\u1ee5c Thu\u1ebf\u201d; c\u1ee5m t\u1eeb \u201cC\u1ee5c Thu\u1ebf\u201d b\u1eb1ng c\u1ee5m t\u1eeb \u201cc\u01a1 quan Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1\u201d; c\u1ee5m t\u1eeb \u201cChi c\u1ee5c Thu\u1ebf\u201d v\u00e0 c\u1ee5m t\u1eeb \u201cChi c\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c\u201d b\u1eb1ng c\u1ee5m t\u1eeb \u201cc\u01a1 quan Thu\u1ebf c\u01a1 s\u1edf\u201d, c\u1ee5m t\u1eeb \u201cx\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n; huy\u1ec7n, qu\u1eadn, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh\u201d b\u1eb1ng c\u1ee5m t\u1eeb \u201cx\u00e3, ph\u01b0\u1eddng, \u0111\u1eb7c khu\u201d t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 16, kho\u1ea3n 8 \u0110i\u1ec1u 19, kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 21,\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 29, kho\u1ea3n 2 \u0110i\u1ec1u 41, kho\u1ea3n 5 \u0110i\u1ec1u 44; c\u00e1c\u00a0<\/a>M\u1eabu s\u1ed1 01a\/TB- TSD\u0110,\u00a0<\/a>M\u1eabu s\u1ed1 01b\/TB-TSD\u0110,\u00a0<\/a>M\u1eabu s\u1ed1 01a\/TB-TM\u0110N\u00a0v\u00e0\u00a0<\/a>M\u1eabu s\u1ed1 01b\/TB- TM\u0110N,\u00a0<\/a>M\u1eabu s\u1ed1 02 Ph\u1ee5 l\u1ee5c I\u00a0(Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t),\u00a0<\/a>M\u1eabu s\u1ed1 03 Ph\u1ee5 l\u1ee5c I\u00a0(Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c x\u00e1c nh\u1eadn vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t),\u00a0<\/a>M\u1eabu s\u1ed1 04 Ph\u1ee5 l\u1ee5c I\u00a0(S\u1ed5 theo d\u00f5i thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t),\u00a0<\/a>M\u1eabu s\u1ed1 02 Ph\u1ee5 l\u1ee5c II\u00a0(Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t).<\/p>\n

c) B\u1ecf \u0111i\u1ec3m 2.3, s\u1eeda \u0111\u1ed5i \u0111i\u1ec3m 2.4 th\u00e0nh \u0111i\u1ec3m 2.3 t\u1ea1i m\u1ee5c 2 Ph\u1ea7n II\u00a0<\/a>M\u1eabu s\u1ed1 01a\/TB-TSD\u0110,\u00a0<\/a>M\u1eabu s\u1ed1 01b\/TB-TSD\u0110; m\u1ee5c 2 ph\u1ea7n B\u00a0<\/a>M\u1eabu s\u1ed1 01a\/TB-TM\u0110N,\u00a0<\/a>M\u1eabu s\u1ed1 01b\/TB-TM\u0110N.<\/p>\n

d) B\u1ecf c\u1ee5m t\u1eeb \u201cc\u00e1c kho\u1ea3n 4, 5, 6 v\u00e0 7\u201d t\u1ea1i ti\u00eau \u0111\u1ec1\u00a0<\/a>\u0110i\u1ec1u 9; b\u1ed5 sung kho\u1ea3n 5 v\u00e0o sau\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 9\u00a0nh\u01b0 sau: \u201c5. \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch c\u00f2n l\u1ea1i c\u1ee7a th\u1eeda \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 141 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0th\u00ec th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y.\u201d<\/p>\n

\u0111) B\u1ed5 sung c\u1ee5m t\u1eeb \u201c\u0111i\u1ec3m a,\u201d sau c\u1ee5m t\u1eeb \u201cnay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i\u201d t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 3, \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 10.<\/p>\n

e) B\u1ed5 sung kho\u1ea3n 4a sau\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 11\u00a0nh\u01b0 sau: \u201c4a) C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, khi th\u1ef1c hi\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 139 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024\u00a0th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0 tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn.\u201d<\/p>\n

<\/a>g) Thay th\u1ebf c\u1ee5m t\u1eeb \u201ch\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n\u201d th\u00e0nh \u201cng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d; b\u1ed5 sung c\u1ee5m t\u1eeb \u201cl\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n\u201d v\u00e0o sau c\u1ee5m t\u1eeb \u201cng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 13.\u00a0<\/a>B\u1ed5 sung n\u1ed9i dung: \u201c; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 t\u1ed5 ch\u1ee9c th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p t\u0103ng th\u00eam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn tr\u01b0\u1edbc \u0111\u00e2y.\u201d v\u00e0o cu\u1ed1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 13.<\/p>\n

<\/a>h) B\u1ed5 sung c\u1ee5m t\u1eeb \u201ct\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d v\u00e0o sau c\u1ee5m t\u1eeb \u201cDi\u1ec7n t\u00edch \u0111\u1ea5t\u201d t\u1ea1i ph\u1ea7n c\u00f4ng th\u1ee9c t\u00ednh kho\u1ea3n ti\u1ec1n b\u1ed5 sung t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 15.<\/p>\n

<\/a>i) B\u1ed5 sung c\u1ee5m t\u1eeb \u201c(c\u00f3 xem x\u00e9t \u0111\u1ebfn y\u1ebfu t\u1ed1 di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e9p x\u00e2y d\u1ef1ng, di\u1ec7n t\u00edch kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p x\u00e2y d\u1ef1ng m\u00e0 ch\u1ec9 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch l\u00e0m c\u1ea3nh quan, ph\u1ee5 tr\u1ee3)\u201d sau c\u1ee5m t\u1eeb \u201ct\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 26.<\/p>\n

<\/a>k) Thay th\u1ebf c\u1ee5m t\u1eeb \u201ch\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Vi\u1ec7c x\u1eed l\u00fd kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y\u201d th\u00e0nh c\u1ee5m t\u1eeb \u201cvi\u1ec7c kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y\u201d t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 31.<\/p>\n

<\/a>l) B\u1ed5 sung n\u1ed9i dung: \u201cTr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m, thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea ph\u1ea3i n\u1ed9p, ph\u1ea7n c\u00f2n l\u1ea1i (ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb) ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m ph\u1ea3i n\u1ed9p (bao g\u1ed3m c\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m c\u1ee7a d\u1ef1 \u00e1n, n\u1ebfu c\u00f3)\u201d v\u00e0o cu\u1ed1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 31.<\/p>\n

<\/a>m) B\u1ed5 sung \u0111i\u1ec3m \u0111 v\u00e0o sau\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 40\u00a0<\/a>nh\u01b0 sau:\u00a0\u201c\u0111) Gi\u1ea3m 50% ti\u1ec1n thu\u00ea \u0111\u1ea5t cho to\u00e0n b\u1ed9 th\u1eddi gian thu\u00ea \u0111\u1ea5t l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 thu\u1ed9c di\u1ec7n h\u1ed9 ngh\u00e8o, h\u1ed9 c\u1eadn ngh\u00e8o \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i v\u00f9ng \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 v\u00e0 mi\u1ec1n n\u00fai theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 16 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024.<\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, thu\u1ed9c di\u1ec7n h\u1ed9 ngh\u00e8o, h\u1ed9 c\u1eadn ngh\u00e8o th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.\u201d<\/p>\n

<\/a>n) B\u1ed5 sung v\u00e0o cu\u1ed1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 48\u00a0<\/a>n\u1ed9i dung:\u00a0\u201c; trong \u0111\u00f3 c\u00f3 n\u1ed9i dung giao c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai x\u00e1c \u0111\u1ecbnh l\u00fd do mi\u1ec5n, di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t khi tr\u00ecnh c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t khi quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u 18, kho\u1ea3n 7 \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/p>\n

<\/a>o) B\u1ed5 sung c\u1ee5m t\u1eeb \u201cti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d sau c\u1ee5m t\u1eeb \u201cmi\u1ec5n, gi\u1ea3m\u201d t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 53.<\/p>\n

<\/a>p) B\u00e3i b\u1ecf\u00a0<\/a>M\u1eabu s\u1ed1 03\/LCHS Ph\u1ee5 l\u1ee5c II: Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t; s\u1eeda \u0111\u1ed5i\u00a0<\/a>M\u1eabu s\u1ed1 04\/LCHS Ph\u1ee5 l\u1ee5c II\u00a0th\u00e0nh\u00a0<\/a>M\u1eabu s\u1ed1 03\/LCHS Ph\u1ee5 l\u1ee5c II: S\u1ed5 giao th\u00f4ng b\u00e1o n\u1ed9p c\u00e1c kho\u1ea3n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai; b\u1ed5 sung\u00a0<\/a>M\u1eabu s\u1ed1 04\/LCHS\u00a0v\u1ec1 vi\u1ec7c x\u00e1c nh\u1eadn th\u1eddi gian ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t do \u0111\u01b0\u1ee3c quy \u0111\u1ed5i s\u1ed1 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p v\u00e0o Ph\u1ee5 l\u1ee5c II.<\/p>\n

<\/a>\u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 104\/2024\/N\u0110-CP ng\u00e0y 31 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t<\/b><\/p>\n

<\/a>1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201cc) 01 Ph\u00f3 Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd l\u00e0 Gi\u00e1m \u0111\u1ed1c Qu\u1ef9; 01 Ph\u00f3 Ch\u1ee7 t\u1ecbch c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) v\u00e0 th\u00e0nh vi\u00ean kh\u00e1c c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd ph\u1ea3i c\u00f3 L\u00e3nh \u0111\u1ea1o: S\u1edf T\u00e0i ch\u00ednh, S\u1edf N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng\u201d.<\/p>\n

<\/a>2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 12\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c3. Qu\u1ef9 nh\u1eadn \u1ee7y th\u00e1c ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan v\u00e0 Quy\u1ebft \u0111\u1ecbnh \u1ee7y th\u00e1c c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh; kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c; Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n v\u00e0 theo d\u00f5i to\u00e0n b\u1ed9 v\u1ed1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; kh\u00f4ng th\u1ef1c hi\u1ec7n chuy\u1ec3n ngu\u1ed3n v\u1ed1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t sang Qu\u1ef9 nh\u1eadn \u1ee7y th\u00e1c\u201d.<\/p>\n

<\/a>3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 13\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c3. V\u1ed1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t \u0111\u01b0\u1ee3c g\u1eedi t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 v\u1ed1n chi ph\u1ed1i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u00ean \u0111\u1ecba b\u00e0n b\u1ea3o \u0111\u1ea3m an to\u00e0n, hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t.<\/p>\n

Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t m\u1edf t\u00e0i kho\u1ea3n ri\u00eang t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, t\u00e0i kho\u1ea3n thanh to\u00e1n t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 v\u1ed1n chi ph\u1ed1i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u00ean \u0111\u1ecba b\u00e0n \u0111\u1ec3 qu\u1ea3n l\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a Qu\u1ef9. V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a Qu\u1ef9 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u1ee9ng v\u1ed1n v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 v\u1ed1n \u1ee9ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Trong th\u1eddi gian t\u1ea1m th\u1eddi nh\u00e0n r\u1ed7i, v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a Qu\u1ef9 \u0111\u01b0\u1ee3c g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 v\u1ed1n chi ph\u1ed1i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u00ean \u0111\u1ecba b\u00e0n v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t, b\u1ea3o \u0111\u1ea3m an to\u00e0n, hi\u1ec7u qu\u1ea3 v\u00e0 kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a Qu\u1ef9\u201d.<\/p>\n

4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14\u00a0nh\u01b0 sau:<\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0111i\u1ec3m a\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201ca) \u1ee8ng v\u1ed1n cho ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai, ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf (tr\u1eeb c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n kh\u00f4ng ph\u1ea3i ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc).\u201d<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0111i\u1ec3m b\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201cb) \u1ee8ng v\u1ed1n cho \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai \u0111\u1ec3 t\u1ea1o l\u1eadp, ph\u00e1t tri\u1ec3n qu\u1ef9 \u0111\u1ea5t t\u00e1i \u0111\u1ecbnh c\u01b0, t\u1ea1o qu\u1ef9 \u0111\u1ea5t \u0111\u1ec3 t\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u201d.<\/p>\n

<\/a>5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 17\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c1. M\u1ee9c chi ph\u00ed qu\u1ea3n l\u00fd v\u1ed1n \u1ee9ng t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c l\u00e3i su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam trong c\u00f9ng th\u1eddi k\u1ef3. C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh m\u1ee9c chi ph\u00ed qu\u1ea3n l\u00fd v\u1ed1n \u1ee9ng t\u1eeb Qu\u1ef9 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n, nhi\u1ec7m v\u1ee5 cho ph\u00f9 h\u1ee3p; m\u1ee9c chi ph\u00ed qu\u1ea3n l\u00fd v\u1ed1n \u1ee9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ee9c t\u1ea1i th\u1eddi \u0111i\u1ec3m ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh \u1ee9ng v\u1ed1n l\u1ea7n \u0111\u1ea7u c\u1ee7a t\u1eebng d\u1ef1 \u00e1n, t\u1eebng nhi\u1ec7m v\u1ee5, c\u1ed1 \u0111\u1ecbnh trong c\u1ea3 qu\u00e1 tr\u00ecnh \u1ee9ng v\u1ed1n v\u00e0 kh\u00f4ng t\u00ednh theo th\u1eddi gian \u1ee9ng v\u1ed1n.<\/p>\n

C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh chi ph\u00ed qu\u1ea3n l\u00fd v\u1ed1n \u1ee9ng t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t nh\u01b0 sau:<\/p>\n\n\n\n
\n

Chi ph\u00ed qu\u1ea3n l\u00fd v\u1ed1n \u1ee9ng t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

T\u1ed5ng s\u1ed1 ti\u1ec1n \u1ee9ng v\u1ed1n th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng d\u1ef1 \u00e1n, t\u1eebng nhi\u1ec7m v\u1ee5 (tr\u00ean c\u01a1 s\u1edf Quy\u1ebft \u0111\u1ecbnh \u1ee9ng v\u1ed1n c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y)<\/p>\n<\/td>\n

\n

x<\/p>\n<\/td>\n

\n

M\u1ee9c chi ph\u00ed qu\u1ea3n l\u00fd v\u1ed1n \u1ee9ng t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c chi tr\u1ea3 chi ph\u00ed qu\u1ea3n l\u00fd v\u1ed1n \u1ee9ng cho Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t l\u1ea7n ho\u1eb7c nhi\u1ec1u l\u1ea7n tr\u00ean c\u01a1 s\u1edf ti\u1ebfn \u0111\u1ed9 b\u1ed1 tr\u00ed v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a t\u1eebng d\u1ef1 \u00e1n, t\u1eebng nhi\u1ec7m v\u1ee5\u201d.<\/p>\n

<\/a>6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 18\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201ca) T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee9ng v\u1ed1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 v\u1ed1n \u1ee9ng cho Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t, g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee9ng v\u1ed1n m\u1edf t\u00e0i kho\u1ea3n). H\u1ed3 s\u01a1 g\u1ed3m:<\/p>\n

Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 v\u1ed1n \u1ee9ng cho Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t (trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 ti\u1ec1n \u1ee9ng v\u1ed1n t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t ch\u01b0a ho\u00e0n tr\u1ea3, th\u1eddi h\u1ea1n \u1ee9ng): 02 b\u1ea3n ch\u00ednh;<\/p>\n

Gi\u1ea5y r\u00fat v\u1ed1n theo M\u1eabu t\u1ea1i\u00a0<\/a>Ph\u1ee5 l\u1ee5c\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 02 b\u1ea3n ch\u00ednh v\u00e0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p g\u1eedi h\u1ed3 s\u01a1 qua Trang th\u00f4ng tin d\u1ecbch v\u1ee5 c\u00f4ng c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u00e1c th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 theo quy \u0111\u1ecbnh;<\/p>\n

Quy\u1ebft \u0111\u1ecbnh \u1ee9ng v\u1ed1n t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y: 01 b\u1ea3n sao;<\/p>\n

Quy\u1ebft \u0111\u1ecbnh giao k\u1ebf ho\u1ea1ch v\u1ed1n h\u1eb1ng n\u0103m c\u1ee7a d\u1ef1 \u00e1n (trong \u0111\u00f3 c\u00f3 s\u1ed1 ti\u1ec1n ho\u00e0n tr\u1ea3 v\u1ed1n \u1ee9ng cho Qu\u1ef9): 01 b\u1ea3n sao;<\/p>\n

Quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3 v\u1ed1n \u1ee9ng cho Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c giao l\u00e0m ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n: 01 b\u1ea3n ch\u00ednh\u201d.<\/p>\n

<\/a>7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 21\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c2. C\u00e1c kho\u1ea3n chi g\u1ed3m:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p Qu\u1ef9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh \u0111\u1ed9c l\u1eadp, c\u00e1c kho\u1ea3n chi c\u1ee7a Qu\u1ef9 g\u1ed3m:<\/p>\n

Chi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng \u1ee9ng v\u1ed1n, thu h\u1ed3i v\u1ed1n \u1ee9ng, qu\u1ea3n l\u00fd v\u1ed1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t;<\/p>\n

Chi ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c cho c\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd, Ban ki\u1ec3m so\u00e1t, C\u01a1 quan \u0111i\u1ec1u h\u00e0nh nghi\u1ec7p v\u1ee5 Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp;<\/p>\n

C\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n

C\u00e1c kho\u1ea3n chi kh\u00e1c tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a Qu\u1ef9.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p Qu\u1ef9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh \u1ee7y th\u00e1c, c\u00e1c kho\u1ea3n chi c\u1ee7a Qu\u1ef9 g\u1ed3m:<\/p>\n

Chi ph\u00ed \u1ee7y th\u00e1c qu\u1ea3n l\u00fd Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/p>\n

Chi c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c cho c\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd, Ban ki\u1ec3m so\u00e1t, C\u01a1 quan \u0111i\u1ec1u h\u00e0nh nghi\u1ec7p v\u1ee5 Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp;<\/p>\n

C\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n

C\u00e1c kho\u1ea3n chi kh\u00e1c tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a Qu\u1ef9.<\/p>\n

3. C\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi ph\u00ed \u1ee7y th\u00e1c qu\u1ea3n l\u00fd Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t cho ph\u00f9 h\u1ee3p v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 50% kho\u1ea3n thu c\u1ee7a Qu\u1ef9 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y.\u201d<\/p>\n

<\/a>8. B\u1ed5 sung kho\u1ea3n 3, kho\u1ea3n 4 v\u00e0o sau\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 25\u00a0<\/a>nh\u01b0 sau:<\/p>\n

\u201c3. Tr\u01b0\u1eddng h\u1ee3p Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t \u0111\u00e3 \u1ee9ng v\u1ed1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0, t\u1ea1o qu\u1ef9 \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u00f2n \u0111ang th\u1ef1c hi\u1ec7n th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u1ee9ng v\u1ed1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh; vi\u1ec7c ho\u00e0n tr\u1ea3 v\u1ed1n \u1ee9ng cho Qu\u1ef9 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y.<\/p>\n

4. Ngu\u1ed3n v\u1ed1n hi\u1ec7n c\u00f3 c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t (g\u1ed3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ngu\u1ed3n v\u1ed1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) t\u00ednh \u0111\u1ebfn ng\u00e0y \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ph\u00ea duy\u1ec7t ki\u1ec7n to\u00e0n t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u l\u1ec7 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n \u0111i\u1ec1u l\u1ec7 ban \u0111\u1ea7u c\u1ee7a Qu\u1ef9 x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh; tr\u01b0\u1eddng h\u1ee3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 ban \u0111\u1ea7u c\u1ee7a Qu\u1ef9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n hi\u1ec7n c\u00f3 th\u00ec v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a Qu\u1ef9 c\u00f2n thi\u1ebfu th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y, tr\u01b0\u1eddng h\u1ee3p nh\u1ecf h\u01a1n s\u1ed1 v\u1ed1n hi\u1ec7n c\u00f3 th\u00ec trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh v\u1ec1 x\u00e1c \u0111\u1ecbnh ngu\u1ed3n v\u1ed1n hi\u1ec7n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n \u0111i\u1ec1u l\u1ec7 ban \u0111\u1ea7u c\u1ee7a Qu\u1ef9, Qu\u1ef9 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\u201d<\/p>\n

<\/a>\u0110i\u1ec1u 3. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/b><\/p>\n

1. Vi\u1ec7c x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 kho\u1ea3n ti\u1ec1n n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024,\u00a0<\/a>kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 50, kho\u1ea3n 7, kho\u1ea3n 9 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p kho\u1ea3n thu b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 9, kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 50, kho\u1ea3n 7, kho\u1ea3n 9 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0th\u00ec \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i kho\u1ea3n ti\u1ec1n n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u0103ng gi\u1eefa s\u1ed1 ti\u1ec1n t\u00ednh l\u1ea1i v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p th\u00eam s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ti\u1ec1n n\u1ed9p b\u1ed5 sung sau khi t\u00ednh l\u1ea1i nh\u1ecf h\u01a1n so v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 b\u1eb1ng c\u00e1ch tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh n\u00e0o kh\u00e1c \u0111\u1ec3 tr\u1eeb th\u00ec ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 t\u00ednh v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 9, kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 50, kho\u1ea3n 7, kho\u1ea3n 9 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0nh\u01b0ng \u0111\u1ebfn ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u01b0a n\u1ed9p kho\u1ea3n thu b\u1ed5 sung theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh l\u1ea1i kho\u1ea3n ti\u1ec1n n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 \u0111i\u1ec1u ch\u1ec9nh Th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p kho\u1ea3n thu b\u1ed5 sung (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t ti\u1ebfp theo c\u1ee7a d\u1ef1 \u00e1n trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 \u0111\u1ebfn ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 10, kho\u1ea3n 11 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0th\u00ec k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i ti\u1ec1n thu\u00ea \u0111\u1ea5t theo nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 10a \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP\u00a0(\u0111\u01b0\u1ee3c b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 28 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y); tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 n\u1ed9p c\u1ee7a n\u0103m 2024 v\u00e0 n\u0103m 2025 (n\u1ebfu c\u00f3) cao h\u01a1n s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh l\u1ea1i th\u00ec \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 b\u1eb1ng c\u00e1ch tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 ti\u1ec1n thu\u00ea \u0111\u1ea5t; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh n\u00e0o kh\u00e1c \u0111\u1ec3 tr\u1eeb th\u00ec ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t (giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t) ho\u1eb7c d\u1ef1 \u00e1n c\u00f3 h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m v\u00e0 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, n\u1ebfu ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 t\u1ef1 nguy\u1ec7n \u1ee9ng tr\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng \u0111\u1ebfn ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb (ho\u1eb7c ch\u01b0a tr\u1eeb h\u1ebft) kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4, \u0111i\u1ec3m l kho\u1ea3n 22 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

\u0110i\u1ec1u 4. Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n<\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2025<\/strong>.<\/p>\n

2. B\u00e3i b\u1ecf\u00a0<\/a>\u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2025\/N\u0110-CP\u00a0ng\u00e0y 11 th\u00e1ng 6 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n \u0111\u1ecbnh th\u1ea9m quy\u1ec1n c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng 02 c\u1ea5p trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

3. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng trong ph\u1ea1m vi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a m\u00ecnh ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn v\u00e0 thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n\n\n\n
\n


N\u01a1i nh\u1eadn:
<\/i><\/b>\u2013 Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\u2013 Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
\u2013 C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\u2013 H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\u2013 H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\u2013 \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
\u2013 C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i;
\u2013 VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
\u2013 L\u01b0u: VT, NN (2b).<\/p>\n<\/td>\n

\n

TM. CH\u00cdNH PH\u1ee6
KT. TH\u1ee6 T\u01af\u1edaNG
PH\u00d3 TH\u1ee6 T\u01af\u1edaNG




Tr\u1ea7n H\u1ed3ng H\u00e0<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ph\u1ee5 l\u1ee5c<\/strong><\/p>\n

(K\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 291\/2025\/N\u0110-CP ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7)<\/em><\/p>\n

M\u1eabu s\u1ed1 04\/LCHS v\u1ec1 vi\u1ec7c x\u00e1c nh\u1eadn th\u1eddi gian ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t do \u0111\u01b0\u1ee3c quy \u0111\u1ed5i s\u1ed1 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p t\u1ea1i Ph\u1ee5 l\u1ee5c II k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7<\/strong><\/p>\n

M\u1eabu s\u1ed1 04\/LCHS<\/strong><\/p>\n\n\n\n\n
\n

THU\u1ebe T\u1ec8NH, TH\u00c0NH PH\u1ed0:\u2026
THU\u1ebe C\u01a0 S\u1ede:\u2026..<\/strong>
\u2014\u2014\u2013<\/strong><\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\u2014\u2014\u2014\u2014\u2014<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: \u2026.\/XN-\u2026\u2026<\/p>\n<\/td>\n

\n

\u2026\u2026.., ng\u00e0y \u2026\u2026 th\u00e1ng \u2026.. n\u0103m \u2026.<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

K\u00ednh g\u1eedi:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0103\/2024\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t; C\u00f4ng v\u0103n s\u1ed1 \u2026.. ng\u00e0y\u2026. th\u00e1ng\u2026 n\u0103m\u2026. c\u1ee7a Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3\/ph\u01b0\u1eddng\/\u0111\u1eb7c khu\u2026\u2026 v\u1ec1 vi\u1ec7c x\u00e1c nh\u1eadn s\u1ed1 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p, Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1\/Thu\u1ebf c\u01a1 s\u1edf\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026x\u00e1c nh\u1eadn:<\/p>\n

\u2013 T\u00ean ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 \u0110\u1ecba ch\u1ec9 li\u00ean h\u1ec7:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2013 \u0110\u1ecba ch\u1ec9 th\u1eeda \u0111\u1ea5t thu\u00ea:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u00a0(ghi t\u00ean x\u00e3, ph\u01b0\u1eddng, \u0111\u1eb7c khu\u00a0h\u1ea3i \u0111\u1ea3o<\/s>, t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng n\u01a1i c\u00f3 \u0111\u1ea5t cho thu\u00ea \u2013 ghi theo Quy\u1ebft \u0111\u1ecbnh\/ H\u1ee3p \u0111\u1ed3ng cho thu\u00ea \u0111\u1ea5t)<\/em>.<\/p>\n

\u2013 Di\u1ec7n t\u00edch \u0111\u1ea5t thu\u00ea \u2026.. m2<\/sup>\u00a0(ghi r\u00f5 b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef, \u0111\u01a1n v\u1ecb l\u00e0 m\u00e9t vu\u00f4ng v\u00e0 theo Quy\u1ebft \u0111\u1ecbnh\/ H\u1ee3p \u0111\u1ed3ng cho thu\u00ea \u0111\u1ea5t)<\/em>.<\/p>\n

\u2013 Th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t l\u00e0 \u2026\u2026. n\u0103m\u00a0(ghi r\u00f5 s\u1ed1 n\u0103m thu\u00ea \u0111\u1ea5t b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef theo th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 ghi trong Quy\u1ebft \u0111\u1ecbnh\/ H\u1ee3p \u0111\u1ed3ng cho thu\u00ea \u0111\u1ea5t)<\/em>, k\u1ec3 t\u1eeb ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026 \u0111\u1ebfn ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/p>\n

\u0110\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ebfn h\u1ebft ng\u00e0y\u2026. th\u00e1ng \u2026 n\u0103m\u2026.<\/p>\n\n\n\n
\n

N\u01a1i nh\u1eadn:<\/b><\/em>
\u2013 Nh\u01b0 tr\u00ean;
\u2013 Luu: VT.<\/p>\n<\/td>\n

\n

TR\u01af\u1edeNG C\u01a0 QUAN THU\u1ebe<\/strong>
(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb Lu\u1eadt s\u01b0 gi\u1ea3i quy\u1ebft tranh ch\u1ea5p \u0111\u1ea5t \u0111ai<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 291\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 104\/2024\/N\u0110-CP ng\u00e0y 31 th\u00e1ng 7 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 Qu\u1ef9 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[218],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/45143"}],"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=45143"}],"version-history":[{"count":5,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/45143\/revisions"}],"predecessor-version":[{"id":45151,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/45143\/revisions\/45151"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=45143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=45143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=45143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}