{"id":6851,"date":"2017-08-06T17:16:33","date_gmt":"2017-08-07T00:16:33","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=6851"},"modified":"2021-04-27T07:38:26","modified_gmt":"2021-04-27T00:38:26","slug":"thong-tu-153-2011-tt-btc-huong-dan-thue-su-dung-dat-phi-nong-nghiep","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-153-2011-tt-btc-huong-dan-thue-su-dung-dat-phi-nong-nghiep\/","title":{"rendered":"Th\u00f4ng t\u01b0 153\/2011\/TT-BTC h\u01b0\u1edbng d\u1eabn thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p"},"content":{"rendered":"\n

Th\u00f4ng t\u01b0 153\/2011\/TT-BTC h\u01b0\u1edbng d\u1eabn thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p do b\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh. \u0110\u1ea5t \u1edf t\u1ea1i n\u00f4ng th\u00f4n, \u0111\u1ea5t \u1edf t\u1ea1i \u0111\u00f4 th\u1ecb quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n\u2014\u2014\u2013<\/b><\/p>\n<\/td>\n

\n

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

\n

S\u1ed1: 153\/2011\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 11 th\u00e1ng 11 n\u0103m 2011<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0TH\u00d4NG T\u01af<\/b>
\nH\u01af\u1edaNG D\u1eaaN V\u1ec0 THU\u1ebe S\u1eec D\u1ee4NG \u0110\u1ea4T PHI N\u00d4NG NGHI\u1ec6P<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p s\u1ed1 48\/2010\/QH12 ng\u00e0y 17 th\u00e1ng 06 n\u0103m 2010;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 qui \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 53\/2011\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 07 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, quy\u1ec1n h\u1ea1n, nhi\u1ec7m v\u1ee5 v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/i><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/i><\/p>\n

Ch\u01b0\u01a1ng I<\/b><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/b><\/p>\n

\u0110i\u1ec1u 1. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/b><\/p>\n

1. \u0110\u1ea5t \u1edf t\u1ea1i n\u00f4ng th\u00f4n, \u0111\u1ea5t \u1edf t\u1ea1i \u0111\u00f4 th\u1ecb quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

2. \u0110\u1ea5t s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p g\u1ed3m:<\/p>\n

2.1. \u0110\u1ea5t x\u00e2y d\u1ef1ng khu c\u00f4ng nghi\u1ec7p bao g\u1ed3m \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u1ee5m c\u00f4ng nghi\u1ec7p, khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t v\u00e0 c\u00e1c khu s\u1ea3n xu\u1ea5t, kinh doanh t\u1eadp trung kh\u00e1c c\u00f3 c\u00f9ng ch\u1ebf \u0111\u1ed9 s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/p>\n

2.2. \u0110\u1ea5t l\u00e0m m\u1eb7t b\u1eb1ng x\u00e2y d\u1ef1ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh bao g\u1ed3m \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, ti\u1ec3u th\u1ee7 c\u00f4ng nghi\u1ec7p; x\u00e2y d\u1ef1ng c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh kh\u00e1c ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh (k\u1ec3 c\u1ea3 \u0111\u1ea5t l\u00e0m m\u1eb7t b\u1eb1ng x\u00e2y d\u1ef1ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh trong khu c\u00f4ng ngh\u1ec7 cao, khu kinh t\u1ebf);<\/p>\n

2.3. \u0110\u1ea5t \u0111\u1ec3 khai th\u00e1c kho\u00e1ng s\u1ea3n, \u0111\u1ea5t l\u00e0m m\u1eb7t b\u1eb1ng ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p khai th\u00e1c kho\u00e1ng s\u1ea3n m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1edbp \u0111\u1ea5t m\u1eb7t ho\u1eb7c m\u1eb7t \u0111\u1ea5t;<\/p>\n

V\u00ed d\u1ee5 1: C\u00f4ng ty A \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \u0111\u1ec3 khai th\u00e1c than, trong t\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c thu\u00ea l\u00e0 2000m2 \u0111\u1ea5t c\u00f3 1000m2 tr\u00ean m\u1eb7t \u0111\u1ea5t l\u00e0 \u0111\u1ea5t r\u1eebng, c\u00f2n l\u1ea1i l\u00e0 m\u1eb7t b\u1eb1ng cho vi\u1ec7c khai th\u00e1c v\u00e0 s\u1ea3n xu\u1ea5t than. Vi\u1ec7c khai th\u00e1c than kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn di\u1ec7n t\u00edch \u0111\u1ea5t r\u1eebng, th\u00ec ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t r\u1eebng \u0111\u00f3 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/p>\n

2.4. \u0110\u1ea5t s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, l\u00e0m \u0111\u1ed3 g\u1ed1m bao g\u1ed3m \u0111\u1ea5t \u0111\u1ec3 khai th\u00e1c nguy\u00ean li\u1ec7u v\u00e0 \u0111\u1ea5t l\u00e0m m\u1eb7t b\u1eb1ng ch\u1ebf bi\u1ebfn, s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, l\u00e0m \u0111\u1ed3 g\u1ed1m.<\/p>\n

3. \u0110\u1ea5t phi n\u00f4ng nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh.<\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b>.<\/b><\/p>\n

\u0110\u1ea5t phi n\u00f4ng nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/p>\n

1. \u0110\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng, g\u1ed3m:<\/p>\n

1.1. \u0110\u1ea5t giao th\u00f4ng, th\u1ee7y l\u1ee3i bao g\u1ed3m \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh \u0111\u01b0\u1eddng giao th\u00f4ng, c\u1ea7u, c\u1ed1ng, v\u1ec9a h\u00e8, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u1ea5t x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay, bao g\u1ed3m c\u1ea3 \u0111\u1ea5t n\u1eb1m trong quy ho\u1ea1ch x\u00e2y d\u1ef1ng c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay nh\u01b0ng ch\u01b0a x\u00e2y d\u1ef1ng do \u0111\u01b0\u1ee3c ph\u00e2n k\u1ef3 \u0111\u1ea7u t\u01b0 theo t\u1eebng giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00e1c h\u1ec7 th\u1ed1ng c\u1ea5p n\u01b0\u1edbc (kh\u00f4ng bao g\u1ed3m nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t n\u01b0\u1edbc), h\u1ec7 th\u1ed1ng tho\u00e1t n\u01b0\u1edbc, h\u1ec7 th\u1ed1ng c\u00f4ng tr\u00ecnh th\u1ee7y l\u1ee3i, \u0111\u00ea, \u0111\u1eadp v\u00e0 \u0111\u1ea5t thu\u1ed9c h\u00e0nh lang b\u1ea3o v\u1ec7 an to\u00e0n giao th\u00f4ng, an to\u00e0n th\u1ee7y l\u1ee3i;<\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ea5t x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2007\/N\u0110-CP ng\u00e0y 25\/5\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd, khai th\u00e1c c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/p>\n

1.2. \u0110\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh v\u0103n ho\u00e1, y t\u1ebf, gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o, th\u1ec3 d\u1ee5c th\u1ec3 thao ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng bao g\u1ed3m \u0111\u1ea5t s\u1eed d\u1ee5ng l\u00e0m nh\u00e0 tr\u1ebb, tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n, ch\u1ee3, c\u00f4ng vi\u00ean, v\u01b0\u1eddn hoa, khu vui ch\u01a1i cho tr\u1ebb em, qu\u1ea3ng tr\u01b0\u1eddng, c\u00f4ng tr\u00ecnh v\u0103n ho\u00e1, \u0111i\u1ec3m b\u01b0u \u0111i\u1ec7n \u2013 v\u0103n ho\u00e1 x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n, t\u01b0\u1ee3ng \u0111\u00e0i, bia t\u01b0\u1edfng ni\u1ec7m, b\u1ea3o t\u00e0ng, c\u01a1 s\u1edf ph\u1ee5c h\u1ed3i ch\u1ee9c n\u0103ng cho ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, c\u01a1 s\u1edf d\u1ea1y ngh\u1ec1, c\u01a1 s\u1edf cai nghi\u1ec7n ma tu\u00fd, tr\u1ea1i gi\u00e1o d\u01b0\u1ee1ng, tr\u1ea1i ph\u1ee5c h\u1ed3i nh\u00e2n ph\u1ea9m; khu nu\u00f4i d\u01b0\u1ee1ng ng\u01b0\u1eddi gi\u00e0 v\u00e0 tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n;<\/p>\n

1.3. \u0110\u1ea5t c\u00f3 di t\u00edch l\u1ecbch s\u1eed \u2013 v\u0103n h\u00f3a, danh lam th\u1eafng c\u1ea3nh \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng ho\u1eb7c \u0111\u01b0\u1ee3c U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh) quy\u1ebft \u0111\u1ecbnh b\u1ea3o v\u1ec7;<\/p>\n

1.4. \u0110\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng kh\u00e1c bao g\u1ed3m \u0111\u1ea5t s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng trong khu \u0111\u00f4 th\u1ecb, khu d\u00e2n c\u01b0 n\u00f4ng th\u00f4n; \u0111\u1ea5t x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng s\u1eed d\u1ee5ng chung trong khu c\u00f4ng nghi\u1ec7p, khu c\u00f4ng ngh\u1ec7 cao, khu kinh t\u1ebf theo quy ho\u1ea1ch \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t; \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh h\u1ec7 th\u1ed1ng \u0111\u01b0\u1eddng d\u00e2y t\u1ea3i \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng m\u1ea1ng truy\u1ec1n th\u00f4ng, h\u1ec7 th\u1ed1ng d\u1eabn x\u0103ng, d\u1ea7u, kh\u00ed v\u00e0 \u0111\u1ea5t thu\u1ed9c h\u00e0nh lang b\u1ea3o v\u1ec7 an to\u00e0n c\u00e1c c\u00f4ng tr\u00ecnh tr\u00ean; \u0111\u1ea5t tr\u1ea1m \u0111i\u1ec7n; \u0111\u1ea5t h\u1ed3, \u0111\u1eadp thu\u1ef7 \u0111i\u1ec7n; \u0111\u1ea5t x\u00e2y d\u1ef1ng nh\u00e0 tang l\u1ec5, nh\u00e0 ho\u1ea3 t\u00e1ng, l\u00f2 ho\u1ea3 t\u00e1ng; \u0111\u1ea5t \u0111\u1ec3 ch\u1ea5t th\u1ea3i, b\u00e3i r\u00e1c, khu x\u1eed l\u00fd ch\u1ea5t th\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p.<\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ea5t s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng trong khu \u0111\u00f4 th\u1ecb, khu d\u00e2n c\u01b0 n\u00f4ng th\u00f4n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 06\/2007\/TT-BTNMT ng\u00e0y 15\/6\/2007 c\u1ee7a B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/p>\n

2. \u0110\u1ea5t do c\u01a1 s\u1edf t\u00f4n gi\u00e1o s\u1eed d\u1ee5ng bao g\u1ed3m \u0111\u1ea5t thu\u1ed9c nh\u00e0 ch\u00f9a, nh\u00e0 th\u1edd, th\u00e1nh th\u1ea5t, th\u00e1nh \u0111\u01b0\u1eddng, tu vi\u1ec7n, tr\u01b0\u1eddng \u0111\u00e0o t\u1ea1o ri\u00eang c\u1ee7a t\u00f4n gi\u00e1o, tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c t\u00f4n gi\u00e1o, c\u00e1c c\u01a1 s\u1edf kh\u00e1c c\u1ee7a t\u00f4n gi\u00e1o \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

3. \u0110\u1ea5t l\u00e0m ngh\u0129a trang, ngh\u0129a \u0111\u1ecba.<\/p>\n

4. \u0110\u1ea5t s\u00f4ng, ng\u00f2i, k\u00eanh, r\u1ea1ch, su\u1ed1i v\u00e0 m\u1eb7t n\u01b0\u1edbc chuy\u00ean d\u00f9ng.<\/p>\n

5. \u0110\u1ea5t c\u00f3 c\u00f4ng tr\u00ecnh l\u00e0 \u0111\u00ecnh, \u0111\u1ec1n, mi\u1ebfu, am, t\u1eeb \u0111\u01b0\u1eddng, nh\u00e0 th\u1edd h\u1ecd bao g\u1ed3m di\u1ec7n t\u00edch \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh l\u00e0 \u0111\u00ecnh, \u0111\u1ec1n, mi\u1ebfu, am, t\u1eeb \u0111\u01b0\u1eddng, nh\u00e0 th\u1edd h\u1ecd theo khu\u00f4n vi\u00ean c\u1ee7a th\u1eeda \u0111\u1ea5t c\u00f3 c\u00e1c c\u00f4ng tr\u00ecnh n\u00e0y.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u1ea5t ph\u1ea3i thu\u1ed9c di\u1ec7n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u 50 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/span><\/a> n\u0103m 2003 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

6. \u0110\u1ea5t x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf c\u01a1 quan, x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh s\u1ef1 nghi\u1ec7p g\u1ed3m:<\/p>\n

6.1. \u0110\u1ea5t x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, tr\u1ee5 s\u1edf t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp; tr\u1ee5 s\u1edf c\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf li\u00ean ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1ed5 ch\u1ee9c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/p>\n

6.2. \u0110\u1ea5t x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh s\u1ef1 nghi\u1ec7p thu\u1ed9c c\u00e1c ng\u00e0nh v\u00e0 l\u0129nh v\u1ef1c v\u1ec1 kinh t\u1ebf, v\u0103n ho\u00e1, x\u00e3 h\u1ed9i, khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, ngo\u1ea1i giao c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/p>\n

7. \u0110\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch qu\u1ed1c ph\u00f2ng, an ninh g\u1ed3m:<\/p>\n

7.1. \u0110\u1ea5t thu\u1ed9c doanh tr\u1ea1i, tr\u1ee5 s\u1edf \u0111\u00f3ng qu\u00e2n;<\/p>\n

7.2. \u0110\u1ea5t l\u00e0m c\u0103n c\u1ee9 qu\u00e2n s\u1ef1;<\/p>\n

7.3. \u0110\u1ea5t l\u00e0m c\u00e1c c\u00f4ng tr\u00ecnh ph\u00f2ng th\u1ee7 qu\u1ed1c gia, tr\u1eadn \u0111\u1ecba v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh \u0111\u1eb7c bi\u1ec7t v\u1ec1 qu\u1ed1c ph\u00f2ng, an ninh;<\/p>\n

7.4. \u0110\u1ea5t l\u00e0m ga, c\u1ea3ng qu\u00e2n s\u1ef1;<\/p>\n

7.5. \u0110\u1ea5t l\u00e0m c\u00e1c c\u00f4ng tr\u00ecnh c\u00f4ng nghi\u1ec7p, khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho qu\u1ed1c ph\u00f2ng, an ninh;<\/p>\n

7.6. \u0110\u1ea5t l\u00e0m kho t\u00e0ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n;<\/p>\n

7.7. \u0110\u1ea5t l\u00e0m tr\u01b0\u1eddng b\u1eafn, thao tr\u01b0\u1eddng, b\u00e3i t\u1eadp, b\u00e3i th\u1eed v\u0169 kh\u00ed, b\u00e3i h\u1ee7y v\u0169 kh\u00ed;<\/p>\n

7.8. \u0110\u1ea5t l\u00e0m nh\u00e0 kh\u00e1ch, nh\u00e0 c\u00f4ng v\u1ee5, nh\u00e0 thi \u0111\u1ea5u, nh\u00e0 t\u1eadp luy\u1ec7n th\u1ec3 d\u1ee5c, th\u1ec3 thao v\u00e0 c\u00e1c c\u01a1 s\u1edf kh\u00e1c thu\u1ed9c khu\u00f4n vi\u00ean doanh tr\u1ea1i, tr\u1ee5 s\u1edf \u0111\u00f3ng qu\u00e2n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n;<\/p>\n

7.9. \u0110\u1ea5t l\u00e0m tr\u1ea1i giam, tr\u1ea1i t\u1ea1m giam, nh\u00e0 t\u1ea1m gi\u1eef, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, tr\u01b0\u1eddng gi\u00e1o d\u01b0\u1ee1ng do B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an qu\u1ea3n l\u00fd;<\/p>\n

7.10. \u0110\u1ea5t x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh chi\u1ebfn \u0111\u1ea5u, c\u00f4ng tr\u00ecnh nghi\u1ec7p v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/p>\n

8. \u0110\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ph\u1ee5c v\u1ee5 trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, l\u00e0m mu\u1ed1i; \u0110\u1ea5t t\u1ea1i \u0111\u00f4 th\u1ecb s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 k\u00ednh v\u00e0 c\u00e1c lo\u1ea1i nh\u00e0 kh\u00e1c ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch tr\u1ed3ng tr\u1ecdt k\u1ec3 c\u1ea3 c\u00e1c h\u00ecnh th\u1ee9c tr\u1ed3ng tr\u1ecdt kh\u00f4ng tr\u1ef1c ti\u1ebfp tr\u00ean \u0111\u1ea5t, x\u00e2y d\u1ef1ng chu\u1ed3ng tr\u1ea1i ch\u0103n nu\u00f4i gia s\u00fac, gia c\u1ea7m v\u00e0 c\u00e1c lo\u1ea1i \u0111\u1ed9ng v\u1eadt kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p; \u0110\u1ea5t x\u00e2y d\u1ef1ng tr\u1ea1m, tr\u1ea1i nghi\u00ean c\u1ee9u th\u00ed nghi\u1ec7m n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, th\u1ee7y s\u1ea3n; \u0110\u1ea5t x\u00e2y d\u1ef1ng c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o c\u00e2y gi\u1ed1ng, con gi\u1ed1ng, x\u00e2y d\u1ef1ng nh\u00e0, kho c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ch\u1ec9 \u0111\u1ec3 ch\u1ee9a n\u00f4ng s\u1ea3n, thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt, ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c, c\u00f4ng c\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p.<\/p>\n

\u0110i\u1ec1u 3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ch\u01b0a \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 nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn) th\u00ec ng\u01b0\u1eddi \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

3.1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n

3.2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea \u0111\u1ea5t theo h\u1ee3p \u0111\u1ed3ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng c\u00f3 tho\u1ea3 thu\u1eadn v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ng\u01b0\u1eddi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n

V\u00ed d\u1ee5 2: \u00d4ng A c\u00f3 th\u1eeda \u0111\u1ea5t t\u1ea1i t\u1ec9nh B nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (\u0111\u1ea5t kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ho\u1eb7c ch\u1ec9 c\u00f3 m\u1ed9t trong c\u00e1c gi\u1ea5y t\u1edd quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 50 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003) th\u00ec \u00d4ng A l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi th\u1eeda \u0111\u1ea5t \u0111\u00f3. Tuy nhi\u00ean, \u00d4ng A kh\u00f4ng s\u1eed d\u1ee5ng m\u00e0 x\u00e2y nh\u00e0 v\u00e0 cho \u00d4ng B thu\u00ea. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p \u00d4ng B ch\u1ec9 thu\u00ea nh\u00e0 (kh\u00f4ng thu\u00ea \u0111\u1ea5t) c\u1ee7a \u00d4ng A th\u00ec \u00d4ng A l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p \u00d4ng B thu\u00ea c\u1ea3 nh\u00e0 v\u00e0 \u0111\u1ea5t c\u1ee7a \u00d4ng A nh\u01b0ng kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec \u00d4ng A l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0, \u0111\u1ea5t gi\u1eefa \u00d4ng B v\u00e0 \u00d4ng A quy \u0111\u1ecbnh r\u00f5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd.<\/p>\n

3.3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn nh\u01b0ng \u0111ang c\u00f3 tranh ch\u1ea5p th\u00ec tr\u01b0\u1edbc khi tranh ch\u1ea5p \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft, ng\u01b0\u1eddi \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Vi\u1ec7c n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 gi\u1ea3i quy\u1ebft tranh ch\u1ea5p v\u1ec1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/p>\n

3.4. Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng m\u1ed9t th\u1eeda \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a nh\u1eefng ng\u01b0\u1eddi c\u00f9ng c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng th\u1eeda \u0111\u1ea5t \u0111\u00f3;<\/p>\n

3.5. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u00f3p v\u1ed1n kinh doanh b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u00e1p nh\u00e2n m\u1edbi l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

3.6. Tr\u01b0\u1eddng h\u1ee3p thu\u00ea nh\u00e0 thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ng\u01b0\u1eddi cho thu\u00ea nh\u00e0 (\u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi thu\u00ea).<\/p>\n

3.7. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n x\u00e2y nh\u00e0 \u1edf \u0111\u1ec3 b\u00e1n, cho thu\u00ea th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

Ch\u01b0\u01a1ng II<\/b><\/p>\n

C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe, PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe<\/b><\/p>\n

\u0110i\u1ec1u 4. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/b><\/p>\n

C\u0103n c\u1ee9 t\u00ednh thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p (SD\u0110PNN) l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf, gi\u00e1 1m2 \u0111\u1ea5t t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/p>\n

\u0110i\u1ec1u 5. Di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf<\/b>:<\/b><\/p>\n

Di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng.<\/p>\n

1. \u0110\u1ea5t \u1edf, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u1edf s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh.<\/p>\n

1.1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf trong ph\u1ea1m vi m\u1ed9t t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 t\u1ec9nh) th\u00ec di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf l\u00e0 t\u1ed5ng di\u1ec7n t\u00edch c\u00e1c th\u1eeda \u0111\u1ea5t \u1edf thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf trong t\u1ec9nh.<\/p>\n

1.2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf l\u00e0 di\u1ec7n t\u00edch ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn; Tr\u01b0\u1eddng h\u1ee3p di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn nh\u1ecf h\u01a1n di\u1ec7n t\u00edch \u0111\u1ea5t th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng th\u00ec di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf l\u00e0 di\u1ec7n t\u00edch th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f9ng s\u1eed d\u1ee5ng tr\u00ean m\u1ed9t th\u1eeda \u0111\u1ea5t m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng c\u1ee7a t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f9ng s\u1eed d\u1ee5ng tr\u00ean m\u1ed9t th\u1eeda \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n

1.3. \u0110\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf nh\u00e0 nhi\u1ec1u t\u1ea7ng c\u00f3 nhi\u1ec1u h\u1ed9 gia \u0111\u00ecnh \u1edf, nh\u00e0 chung c\u01b0, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p v\u1eeba \u0111\u1ec3 \u1edf, v\u1eeba \u0111\u1ec3 kinh doanh th\u00ec di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng h\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 nh\u00e2n v\u1edbi di\u1ec7n t\u00edch nh\u00e0 (c\u00f4ng tr\u00ecnh) m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3 s\u1eed d\u1ee5ng, trong \u0111\u00f3:<\/p>\n

a) Di\u1ec7n t\u00edch nh\u00e0 (c\u00f4ng tr\u00ecnh) c\u1ee7a t\u1eebng t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng l\u00e0 di\u1ec7n t\u00edch s\u00e0n th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/p>\n

b) H\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

b1) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 t\u1ea7ng h\u1ea7m:<\/p>\n\n\n\n\n
\n

H\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 =<\/p>\n<\/td>\n

\n

Di\u1ec7n t\u00edch \u0111\u1ea5t x\u00e2y d\u1ef1ng nh\u00e0 nhi\u1ec1u t\u1ea7ng nhi\u1ec1u h\u1ed9 \u1edf, nh\u00e0 chung c\u01b0<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng di\u1ec7n t\u00edch nh\u00e0 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b2) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u1ea7ng h\u1ea7m:<\/p>\n\n\n\n\n
\n

H\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 =<\/p>\n

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

\n

Di\u1ec7n t\u00edch \u0111\u1ea5t x\u00e2y d\u1ef1ng nh\u00e0 nhi\u1ec1u t\u1ea7ng, nhi\u1ec1u h\u1ed9 \u1edf, nh\u00e0 chung c\u01b0<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng di\u1ec7n t\u00edch nh\u00e0 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng (ph\u1ea7n tr\u00ean m\u1eb7t \u0111\u1ea5t)<\/p>\n<\/td>\n

\n

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

\n

50% di\u1ec7n t\u00edch t\u1ea7ng h\u1ea7m c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b3) Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng d\u01b0\u1edbi m\u1eb7t \u0111\u1ea5t:<\/p>\n\n\n\n\n
\n

H\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 =<\/p>\n<\/td>\n

\n

0,5<\/p>\n<\/td>\n

\n

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

\n

Di\u1ec7n t\u00edch \u0111\u1ea5t tr\u00ean b\u1ec1 m\u1eb7t t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng d\u01b0\u1edbi m\u1eb7t \u0111\u1ea5t<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng di\u1ec7n t\u00edch c\u00f4ng tr\u00ecnh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng d\u01b0\u1edbi m\u1eb7t \u0111\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u01b0\u1eddng h\u1ee3p g\u1eb7p kh\u00f3 kh\u0103n khi x\u00e1c \u0111\u1ecbnh di\u1ec7n t\u00edch \u0111\u1ea5t x\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi nh\u00e0 nhi\u1ec1u t\u1ea7ng, nhi\u1ec1u h\u1ed9 \u1edf, nh\u00e0 chung c\u01b0 th\u00ec U\u1ef7 ban nh\u00e2n d\u00e2n (UBND) c\u1ea5p t\u1ec9nh xem x\u00e9t, x\u1eed l\u00fd t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

1.4. H\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf.<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c giao \u0111\u1ea5t \u1edf m\u1edbi t\u1eeb ng\u00e0y 01\/01\/2012 tr\u1edf \u0111i th\u00ec \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c giao \u0111\u1ea5t \u1edf m\u1edbi.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u1edf \u0111ang s\u1eed d\u1ee5ng tr\u01b0\u1edbc ng\u00e0y 01\/01\/2012 th\u00ec h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

b1) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf, h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf v\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf th\u00ec \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf \u0111\u00f3 th\u1ea5p h\u01a1n h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf hi\u1ec7n h\u00e0nh th\u00ec \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf hi\u1ec7n h\u00e0nh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf;<\/p>\n

b2) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf, h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf v\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf th\u00ec \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf \u0111\u00f3 th\u1ea5p h\u01a1n h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf hi\u1ec7n h\u00e0nh th\u00ec \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf hi\u1ec7n h\u00e0nh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf;<\/p>\n

b3) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ch\u01b0a quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf, h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf th\u00ec to\u00e0n b\u1ed9 di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c;<\/p>\n

b4) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c. To\u00e0n b\u1ed9 di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00e1p d\u1ee5ng theo thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t trong h\u1ea1n m\u1ee9c.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u1ea5t \u0111ang s\u1eed d\u1ee5ng ph\u1ea3i l\u00e0 \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

Khi ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m b1, b2, b3 ti\u1ebft 1.4 kho\u1ea3n n\u00e0y.<\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u00ednh thu\u1ebf l\u00e0 h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf hi\u1ec7n h\u00e0nh do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb n\u0103m t\u00ednh thu\u1ebf ti\u1ebfp theo, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do nh\u1eadn th\u1eeba k\u1ebf, bi\u1ebfu, t\u1eb7ng gi\u1eefa: v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau th\u00ec h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf quy \u0111\u1ecbnh v\u00e0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi chuy\u1ec3n quy\u1ec1n.<\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf trong m\u1ed9t t\u1ec9nh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ed9t th\u1eeda \u0111\u1ea5t t\u1ea1i m\u1ed9t qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span> \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh h\u1ea1n m\u1ee9c \u0111\u1ea5t t\u00ednh thu\u1ebf, trong \u0111\u00f3:<\/p>\n

d1) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 th\u1eeda \u0111\u1ea5t \u1edf n\u00e0o v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u1ea1i m\u1ed9t n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf ngo\u00e0i h\u1ea1n m\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng di\u1ec7n t\u00edch c\u00e1c th\u1eeda \u0111\u1ea5t \u1edf c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng tr\u1eeb \u0111i h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf c\u1ee7a n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 l\u1ef1a ch\u1ecdn;<\/p>\n

d2) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1eeda \u0111\u1ea5t \u1edf v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u1ea1i n\u01a1i c\u00f3 th\u1eeda \u0111\u1ea5t \u1edf v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf ngo\u00e0i h\u1ea1n m\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t h\u1ea1n m\u1ee9c c\u1ee7a th\u1eeda \u0111\u1ea5t \u1edf n\u01a1i \u0111\u00e3 l\u1ef1a ch\u1ecdn h\u1ea1n m\u1ee9c c\u1ed9ng v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c th\u1eeda \u0111\u1ea5t \u1edf kh\u00e1c c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng;<\/p>\n

2. \u0110\u1ea5t s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p<\/p>\n

Di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf l\u00e0 t\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao, cho thu\u00ea s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn, Quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c H\u1ee3p \u0111\u1ed3ng cho thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n; Tr\u01b0\u1eddng h\u1ee3p di\u1ec7n t\u00edch \u0111\u1ea5t ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn, Quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c H\u1ee3p \u0111\u1ed3ng cho thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea5p h\u01a1n di\u1ec7n t\u00edch \u0111\u1ea5t th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh th\u00ec di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng.<\/p>\n

\u0110\u1ed1i v\u1edbi \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 ( tr\u1eeb di\u1ec7n tich \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft 6.1 Kho\u1ea3n 6) Th\u00f4ng t\u01b0 n\u00e0y s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh th\u00ec di\u1ec7n t\u00edch t\u00ednh thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 di\u1ec7n t\u00edch \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed dung v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh th\u00ec di\u1ec7n t\u00edch \u0111\u1ea5t ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

3. \u0110\u1ea5t s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u1ea5t l\u1ea5n, chi\u1ebfm v\u00e0 \u0111\u1ea5t ch\u01b0a s\u1eed d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh:<\/p>\n

Di\u1ec7n t\u00edch \u0111\u1ea5t l\u1ea5n, chi\u1ebfm, \u0111\u1ea5t s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u1ea5t ch\u01b0a s\u1eed d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng.<\/p>\n

V\u00ed d\u1ee5 3: H\u1ed9 gia \u0111\u00ecnh \u00f4ng A \u0111ang s\u1eed d\u1ee5ng 2000 m2 \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn ghi: 200 m2 \u0111\u1ea5t \u1edf, 1.800m2 \u0111\u1ea5t v\u01b0\u1eddn. Di\u1ec7n t\u00edch \u0111\u1ea5t th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u0111\u1ec3 \u1edf l\u00e0 400 m2. H\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 200m2.<\/p>\n

\u00d4ng A ph\u1ea3i t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t gia \u0111\u00ecnh \u00d4ng th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u0111\u1ec3 \u1edf l\u00e0: \u0111\u1ea5t \u1edf 400 m2.<\/p>\n

C\u01a1 quan thu\u1ebf s\u1ebd t\u00ednh thu\u1ebf nh\u01b0 sau: t\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf t\u00ednh thu\u1ebf SD\u0110PNN l\u00e0 400 m2 , trong \u0111\u00f3: di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c 200m2 , di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf ngo\u00e0i h\u1ea1n m\u1ee9c: 200 m2.<\/p>\n

N\u1ebfu c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh di\u1ec7n t\u00edch 200 m2\u0111\u1ea5t v\u01b0\u1eddn m\u00e0 gia \u0111\u00ecnh \u00d4ng A \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 \u1edf l\u00e0 \u0111\u1ea5t s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch th\u00ec di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf c\u1ee7a \u00d4ng A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i l\u00e0: 200 m2\u0111\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c; 200m2 s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch.<\/p>\n

\u0110i\u1ec1u 6. Gi\u00e1 c\u1ee7a 1 m2 \u0111\u1ea5t t\u00ednh thu\u1ebf<\/b><\/p>\n

Gi\u00e1 c\u1ee7a 1 m2 \u0111\u1ea5t t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a th\u1eeda \u0111\u1ea5t t\u00ednh thu\u1ebf do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh theo chu k\u1ef3 5 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2012.<\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p trong chu k\u1ef3 \u1ed5n \u0111\u1ecbnh c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ph\u00e1t sinh c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m thay \u0111\u1ed5i gi\u00e1 c\u1ee7a 1 m2 \u0111\u1ea5t t\u00ednh thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 c\u1ee7a 1 m2 \u0111\u1ea5t cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a chu k\u1ef3.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb \u0111\u1ea5t n\u00f4ng nghi\u1ec7p sang \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ho\u1eb7c t\u1eeb \u0111\u1ea5t s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p sang \u0111\u1ea5t \u1edf trong chu k\u1ef3 \u1ed5n \u0111\u1ecbnh th\u00ec gi\u00e1 c\u1ee7a 1m2 \u0111\u1ea5t t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t ho\u1eb7c chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh trong th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a chu k\u1ef3.<\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch ho\u1eb7c l\u1ea5n, chi\u1ebfm th\u00ec gi\u00e1 c\u1ee7a 1 m2 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch \u0111ang s\u1eed d\u1ee5ng do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

\u0110i\u1ec1u 7. Thu\u1ebf su\u1ea5t<\/b>.<\/b><\/p>\n

1. \u0110\u1ea5t \u1edf:<\/p>\n

a) \u0110\u1ea5t \u1edf bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u1ec3 kinh doanh \u00e1p d\u1ee5ng theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n
\n

B\u1eacC THU\u1ebe<\/p>\n<\/td>\n

\n

DI\u1ec6N T\u00cdCH \u0110\u1ea4T T\u00cdNH THU\u1ebe (m2)<\/p>\n<\/td>\n

\n

THU\u1ebe SU\u1ea4T (%)<\/p>\n<\/td>\n<\/tr>\n

\n

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

Di\u1ec7n t\u00edch trong h\u1ea1n m\u1ee9c<\/td>\n\n

0,03<\/p>\n<\/td>\n<\/tr>\n

\n

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

Ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t kh\u00f4ng qu\u00e1 3 l\u1ea7n h\u1ea1n m\u1ee9c<\/td>\n\n

0,07<\/p>\n<\/td>\n<\/tr>\n

\n

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

Ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t tr\u00ean 3 l\u1ea7n h\u1ea1n m\u1ee9c<\/td>\n\n

0,15<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b) \u0110\u1ea5t \u1edf nh\u00e0 nhi\u1ec1u t\u1ea7ng nhi\u1ec1u h\u1ed9 \u1edf, nh\u00e0 chung c\u01b0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng d\u01b0\u1edbi m\u1eb7t \u0111\u1ea5t \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0,03%.<\/p>\n

2. \u0110\u1ea5t s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p, \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0,03%.<\/p>\n

3. \u0110\u1ea5t s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u1ea5t ch\u01b0a s\u1eed d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0,15%.<\/p>\n

4. \u0110\u1ea5t c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e2n k\u1ef3 theo \u0111\u0103ng k\u00fd c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0,03%.<\/p>\n

5. \u0110\u1ea5t l\u1ea5n, chi\u1ebfm \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0,2%.<\/p>\n

\u0110i\u1ec1u 8. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/b><\/p>\n

1. Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf<\/p>\n

1.1. S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a m\u1ed7i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong ph\u1ea1m vi m\u1ed9t (01) t\u1ec9nh.<\/p>\n

1.2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u1ea5t thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf t\u1ea1i nhi\u1ec1u qu\u1eadn, huy\u1ec7n trong ph\u1ea1m vi m\u1ed9t (01) t\u1ec9nh th\u00ec s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho t\u1eebng th\u1eeda \u0111\u1ea5t t\u1ea1i c\u01a1 quan Thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf; N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1eeda \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c ho\u1eb7c t\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t ch\u1ecbu thu\u1ebf v\u01b0\u1ee3t h\u1ea1n m\u1ee9c t\u1ea1i n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ph\u1ea3i k\u00ea khai t\u1ed5ng h\u1ee3p t\u1ea1i c\u01a1 quan Thu\u1ebf do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

1.3. Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m c\u00f3 s\u1ef1 thay \u0111\u1ed5i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a m\u1ed7i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh s\u1ef1 thay \u0111\u1ed5i.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m ph\u00e1t sinh c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m thay \u0111\u1ed5i c\u0103n c\u1ee9 t\u00ednh thu\u1ebf (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i gi\u00e1 1m2 \u0111\u1ea5t t\u00ednh thu\u1ebf) th\u00ec s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb th\u00e1ng ph\u00e1t sinh s\u1ef1 thay \u0111\u1ed5i.<\/p>\n

2. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi m\u1ed7i th\u1eeda \u0111\u1ea5t.<\/p>\n

2.1. S\u1ed1 thu\u1ebf SD\u0110PNN ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf, \u0111\u1ea5t s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n
\n

S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/p>\n

(\u0111\u1ed3ng)<\/p>\n<\/td>\n

\n

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

\n

S\u1ed1 thu\u1ebf ph\u00e1t sinh<\/p>\n

(\u0111\u1ed3ng)<\/p>\n<\/td>\n

\n

\u2013<\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m (n\u1ebfu c\u00f3)<\/p>\n

(\u0111\u1ed3ng)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
\n

S\u1ed1 thu\u1ebf ph\u00e1t sinh<\/p>\n

(\u0111\u1ed3ng)<\/p>\n<\/td>\n

\n

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

\n

Di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf<\/p>\n

(m2)<\/p>\n<\/td>\n

\n

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

\n

Gi\u00e1 c\u1ee7a 1m2 \u0111\u1ea5t<\/p>\n

(\u0111\u1ed3ng\/m2)<\/p>\n<\/td>\n

\n

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

\n

Thu\u1ebf su\u1ea5t<\/p>\n

(%)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2.2. \u0110\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf nh\u00e0 nhi\u1ec1u t\u1ea7ng, nhi\u1ec1u h\u1ed9 \u1edf, nh\u00e0 chung c\u01b0 (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u1ea7ng h\u1ea7m) v\u00e0 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng d\u01b0\u1edbi m\u1eb7t \u0111\u1ea5t th\u00ec s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p = S\u1ed1 thu\u1ebf ph\u00e1t sinh \u2013 S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m (n\u1ebfu c\u00f3)<\/p>\n\n\n\n
\n

S\u1ed1 thu\u1ebf ph\u00e1t sinh<\/p>\n<\/td>\n

\n

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

\n

Di\u1ec7n t\u00edch nh\u00e0 c\u1ee7a t\u1eebng t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n<\/p>\n<\/td>\n

\n

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

\n

H\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5<\/p>\n<\/td>\n

\n

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

\n

Gi\u00e1 c\u1ee7a 1m2 \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng<\/p>\n<\/td>\n

\n

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

\n

Thu\u1ebf su\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng d\u01b0\u1edbi m\u1eb7t \u0111\u1ea5t:<\/p>\n\n\n\n
\n

S\u1ed1 thu\u1ebf ph\u00e1t sinh<\/p>\n<\/td>\n

\n

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

\n

Di\u1ec7n t\u00edch s\u1eed d\u1ee5ng c\u00f4ng tr\u00ecnh c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n<\/p>\n<\/td>\n

\n

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

\n

H\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5<\/p>\n<\/td>\n

\n

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

\n

Gi\u00e1 c\u1ee7a 1m2 \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng<\/p>\n<\/td>\n

\n

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

\n

Thu\u1ebf su\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2.3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh th\u00ec s\u1ed1 thu\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n
\n

S\u1ed1 thu\u1ebf ph\u00e1t sinh<\/p>\n<\/td>\n

\n

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

\n

Di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o kinh doanh<\/p>\n

(m2)<\/p>\n<\/td>\n

\n

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

\n

Gi\u00e1 c\u1ee7a 1m2 \u0111\u1ea5t<\/p>\n

(\u0111\u1ed3ng)<\/p>\n<\/td>\n

\n

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

\n

Thu\u1ebf su\u1ea5t<\/p>\n

(%)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
\n

Di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o kinh doanh<\/p>\n

(m2)<\/p>\n<\/td>\n

\n

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

\n

T\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng<\/p>\n<\/td>\n

\n

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

\n

Doanh thu ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng doanh thu c\u1ea3 n\u0103m<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2.4. V\u00ed d\u1ee5 v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

V\u00ed d\u1ee5 4: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i c\u00e1c qu\u1eadn, huy\u1ec7n kh\u00e1c nhau, kh\u00f4ng c\u00f3 th\u1eeda \u0111\u1ea5t n\u00e0o v\u01b0\u1ee3t h\u1ea1n m\u1ee9c nh\u01b0ng t\u1ed5ng di\u1ec7n t\u00edch c\u00e1c th\u1eeda \u0111\u1ea5t th\u00ec v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u1ea1i n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. C\u1ee5 th\u1ec3:<\/p>\n

Gia \u0111\u00ecnh \u00f4ng A c\u00f3 3 th\u1eeda \u0111\u1ea5t \u1edf \u0111\u00e3 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i 3 qu\u1eadn, huy\u1ec7n kh\u00e1c nhau thu\u1ed9c th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n\n
\n

\u0110\u1ecba \u0111i\u1ec3m<\/p>\n

(qu\u1eadn, huy\u1ec7n)<\/p>\n<\/td>\n

\n

Di\u1ec7n t\u00edch<\/p>\n

(m2)<\/p>\n<\/td>\n

\n

H\u1ea1n m\u1ee9c<\/p>\n

(m2)<\/p>\n<\/td>\n

\n

Gi\u00e1 1m2 \u0111\u1ea5t t\u00ednh thu\u1ebf<\/p>\n

(tr\/m2)<\/p>\n<\/td>\n<\/tr>\n

Ho\u00e0n Ki\u1ebfm<\/td>\n\n

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

\n

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

\n

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

Ba \u0110\u00ecnh<\/td>\n\n

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

\n

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

\n

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

Ba V\u00ec<\/td>\n\n

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

\n

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

\n

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

\n

T\u1ed5ng s\u1ed1<\/p>\n<\/td>\n

\n

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

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u2013 \u00d4ng A ph\u1ea3i t\u00ednh thu\u1ebf cho t\u1eebng th\u1eeda \u0111\u1ea5t v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/p>\n

+ S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho th\u1eeda \u0111\u1ea5t t\u1ea1i Ho\u00e0n ki\u1ebfm: 80 x 50tr x 0.03% = 1,2 tr \u0111.<\/p>\n

+ S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi th\u1eeda \u0111\u1ea5t t\u1ea1i Ba \u0110\u00ecnh: 100 x 40tr x 0.03% = 1,2 tr \u0111.<\/p>\n

+ S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi th\u1eeda \u0111\u1ea5t t\u1ea1i Ba V\u00ec: 350 x 2tr x 0.03%= 0, 21tr\u0111. T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0: 1,2 tr \u0111 + 1,2 tr \u0111 + 0, 21tr \u0111 = 2, 61tr \u0111.<\/p>\n

\u2013 Do \u00f4ng A thu\u1ed9c di\u1ec7n ph\u1ea3i khai t\u1ed5ng h\u1ee3p \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c n\u00ean \u00d4ng ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

Theo quy \u0111\u1ecbnh, \u00d4ng A c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u1ea1i b\u1ea5t c\u1ee9 n\u01a1i n\u00e0o l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c. Tuy nhi\u00ean, do h\u1ea1n m\u1ee9c \u0111\u1ea5t t\u1ea1i Ba V\u00ec l\u00e0 l\u1edbn nh\u1ea5t m\u00e0 gi\u00e1 \u0111\u1ea5t l\u1ea1i th\u1ea5p nh\u1ea5t n\u00ean \u00d4ng A s\u1ebd l\u1ef1a ch\u1ecdn th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i Ba V\u00ec l\u00e0 n\u01a1i \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c.<\/p>\n

S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

+ Do h\u1ea1n m\u1ee9c t\u00ednh thu\u1ebf l\u00e0 h\u1ea1n m\u1ee9c \u0111\u1ea5t t\u1ea1i Ba V\u00ec l\u00e0 400 m2, n\u00ean di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c ch\u1ecbu thu\u1ebf l\u00e0: 530 m2 \u2013 400 m2 = 130 m2 (di\u1ec7n t\u00edch n\u00e0y v\u01b0\u1ee3t kh\u00f4ng qu\u00e1 3 l\u1ea7n h\u1ea1n m\u1ee9c, ph\u1ea3i ch\u1ecbu thu\u1ebf theo thu\u1ebf su\u1ea5t 0.07%).<\/p>\n

+ S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t trong h\u1ea1n m\u1ee9c: 400 m2, thu\u1ebf su\u1ea5t 0.03%, bao g\u1ed3m 350 m2 \u0111\u1ea5t t\u1ea1i Ba V\u00ec, 50 m2 \u0111\u1ea5t t\u1ea1i Ba \u0110\u00ecnh ho\u1eb7c Ho\u00e0n Ki\u1ebfm tu\u1ef3 \u00d4ng A l\u1ef1a ch\u1ecdn, tr\u01b0\u1eddng h\u1ee3p \u00d4ng A l\u1ef1a ch\u1ecdn Ho\u00e0n Ki\u1ebfm th\u00ec s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0:<\/p>\n

{ 350 m2 (\u0111\u1ea5t t\u1ea1i Ba v\u00ec) x 2 tr\u0111\/m2 + 50m2(\u0111\u1ea5t t\u1ea1i Ho\u00e0n Ki\u1ebfm) x 50tr\u0111\/m2 } x 0.03 % = 0,96 tr \u0111<\/p>\n

+ S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c l\u00e0 130m2, thu\u1ebf su\u1ea5t 0,07% bao g\u1ed3m ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t t\u1ea1i Ba \u0110\u00ecnh v\u00e0 Ho\u00e0n Ki\u1ebfm c\u00f2n l\u1ea1i:<\/p>\n

{30 m2 (\u0111\u1ea5t t\u1ea1i Ho\u00e0n Ki\u1ebfm) x 50 tr\u0111\/m2 + 100 m2 (\u0111\u1ea5t t\u1ea1i Ba \u0110\u00ecnh) x 40 tr \u0111\/m2 }x 0.07 % = 3,85 tr \u0111<\/p>\n

S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p l\u00e0: 0,96 tr \u0111 + 3,85 tr \u0111 \u2013 2,61 tr \u0111 = 2,2 tr \u0111.<\/p>\n

V\u00ed d\u1ee5 5: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i c\u00e1c qu\u1eadn, huy\u1ec7n kh\u00e1c nhau, trong \u0111\u00f3 c\u00f3 01 th\u1eeda \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u1ea1i n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. C\u1ee5 th\u1ec3:<\/p>\n

\u00d4ng B \u0111\u01b0\u1ee3c cha m\u1eb9 \u0111\u1ec3 l\u1ea1i cho 01 th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i qu\u1eadn Ho\u00e0n Ki\u1ebfm v\u1edbi di\u1ec7n t\u00edch 150m2 (h\u1ea1n m\u1ee9c \u0111\u1ea5t l\u00e0 100m2) v\u1edbi gi\u00e1 \u0111\u1ea5t l\u00e0 50tr\u0111\/m2. \u00d4ng B c\u00f3 01 th\u1eeda \u0111\u1ea5t \u1edf Ba V\u00ec c\u00f3 di\u1ec7n t\u00edch l\u00e0 120m2 (h\u1ea1n m\u1ee9c \u0111\u1ea5t l\u00e0 400m2) v\u1edbi gi\u00e1 \u0111\u1ea5t l\u00e0 2tr\u0111\/m2 th\u00ec \u00d4ng B th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

\u2013 \u00d4ng B ph\u1ea3i t\u00ednh thu\u1ebf cho t\u1eebng th\u1eeda \u0111\u1ea5t v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/p>\n

+ T\u1ea1i Ho\u00e0n Ki\u1ebfm: s\u1ed1 thu\u1ebf \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: 100m2 di\u1ec7n t\u00edch \u0111\u1ea5t trong h\u1ea1n m\u1ee9c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,03%, 50m2 di\u1ec7n t\u00edch \u0111\u1ea5t ngo\u00e0i h\u1ea1n m\u1ee9c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,07%, c\u1ee5 th\u1ec3 l\u00e0:<\/p>\n

100m2 x 50tr\/m2 x 0,03% + 50 m2 x 50tr\/m2 x 0,07% = 3, 25tr\u0111;<\/p>\n

+ T\u1ea1i Ba V\u00ec: s\u1ed1 thu\u1ebf \u0111\u1ea5t ph\u1ea3i n\u1ed9p l\u00e0 120x 2tr x 0,03% = 0,072tr\u0111;<\/p>\n

\u2013 Do \u00f4ng B thu\u1ed9c di\u1ec7n ph\u1ea3i khai t\u1ed5ng h\u1ee3p \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c n\u00ean \u00d4ng ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

\u00d4ng B ph\u1ea3i ch\u1ecdn h\u1ea1n m\u1ee9c t\u1ea1i Ho\u00e0n Ki\u1ebfm \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c c\u1ee7a c\u00e1c th\u1eeda \u0111\u1ea5t. Theo \u0111\u00f3, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

+ Di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c ch\u1ecbu thu\u1ebf l\u00e0: 150 m2 + 120 m2 \u2013 100 m2 = 170 m2<\/p>\n

+ S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau : 100 m2 \u0111\u1ea5t (t\u1ea1i Ho\u00e0n Ki\u1ebfm) trong h\u1ea1n m\u1ee9c, \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,03%, di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c l\u00e0 170m2, bao g\u1ed3m ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t t\u1ea1i Ba V\u00ec v\u00e0 Ho\u00e0n Ki\u1ebfm c\u00f2n l\u1ea1i, \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,07%, c\u1ee5 th\u1ec3:<\/p>\n

100m2 x 50tr\u0111\/m2 x 0,03% + {50m2 x 50tr\u0111\/m2 + 120m2 x 2tr\u0111\/m2} x 0,07% = 3, 418 tr\u0111<\/p>\n

S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p l\u00e0: 3, 418 tr \u2013 3,25 tr \u2013 0,072tr = 0.096 (tr\u0111)<\/p>\n

V\u00ed d\u1ee5 6: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i c\u00e1c qu\u1eadn, huy\u1ec7n kh\u00e1c nhau, trong \u0111\u00f3 c\u00f3 h\u01a1n 01 th\u1eeda \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u1ea1i n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. C\u1ee5 th\u1ec3:<\/p>\n

B\u00e0 C c\u00f3 3 th\u1eeda \u0111\u1ea5t \u1edf \u0111\u00e3 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i 3 qu\u1eadn, huy\u1ec7n kh\u00e1c nhau thu\u1ed9c th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n\n
\n

\u0110\u1ecba \u0111i\u1ec3m<\/p>\n

(qu\u1eadn, huy\u1ec7n)<\/p>\n<\/td>\n

\n

Di\u1ec7n t\u00edch<\/p>\n

(m2)<\/p>\n<\/td>\n

\n

H\u1ea1n m\u1ee9c<\/p>\n

(m2)<\/p>\n<\/td>\n

\n

Gi\u00e1 1m2 \u0111\u1ea5t t\u00ednh thu\u1ebf<\/p>\n

(tr\/m2)<\/p>\n<\/td>\n<\/tr>\n

Ho\u00e0n Ki\u1ebfm<\/td>\n\n

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

\n

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

\n

50tr\/m2<\/p>\n<\/td>\n<\/tr>\n

Ba \u0110\u00ecnh<\/td>\n\n

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

\n

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

\n

40tr\/m2<\/p>\n<\/td>\n<\/tr>\n

Ba V\u00ec<\/td>\n\n

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

\n

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

\n

2tr\/m2<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng s\u1ed1<\/p>\n<\/td>\n

\n

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

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u2013 B\u00e0 C ph\u1ea3i t\u00ednh thu\u1ebf cho t\u1eebng th\u1eeda \u0111\u1ea5t v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/p>\n

+ T\u1ea1i Ho\u00e0n Ki\u1ebfm: s\u1ed1 thu\u1ebf \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: 100m2 di\u1ec7n t\u00edch \u0111\u1ea5t trong h\u1ea1n m\u1ee9c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,03%, 200m2 di\u1ec7n t\u00edch \u0111\u1ea5t ngo\u00e0i h\u1ea1n m\u1ee9c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,07%, c\u1ee5 th\u1ec3 l\u00e0:<\/p>\n

100 x 50tr x 0.03% + 200 x 50tr x 0.07% = 8,5 (tr \u0111)<\/p>\n

+ T\u1ea1i Ba \u0110\u00ecnh: s\u1ed1 thu\u1ebf \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: 110m2 di\u1ec7n t\u00edch \u0111\u1ea5t trong h\u1ea1n m\u1ee9c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,03%, 290m2 di\u1ec7n t\u00edch \u0111\u1ea5t ngo\u00e0i h\u1ea1n m\u1ee9c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,07%, c\u1ee5 th\u1ec3 l\u00e0: 110 x 40tr x 0.03% + 290 x 40tr x 0.07% = 9,44 (tr\u0111)<\/p>\n

+ T\u1ea1i Ba V\u00ec: s\u1ed1 thu\u1ebf \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: 50m2 di\u1ec7n t\u00edch \u0111\u1ea5t trong h\u1ea1n m\u1ee9c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,03%, c\u1ee5 th\u1ec3 l\u00e0: 50 x 2tr x 0.03% = 0,03 tr\u0111.<\/p>\n

T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0: 17, 97 tr\u0111 (= 9,44 + 8,5 + 0,03 )<\/p>\n

\u2013 Do B\u00e0 C thu\u1ed9c di\u1ec7n ph\u1ea3i khai t\u1ed5ng h\u1ee3p \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c n\u00ean B\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

* N\u1ebfu B\u00e0 C l\u1ef1a ch\u1ecdn h\u1ea1n m\u1ee9c t\u00ednh thu\u1ebf t\u1ea1i qu\u1eadn Ho\u00e0n Ki\u1ebfm<\/p>\n

+ T\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t ch\u1ecbu thu\u1ebf: 750m2.<\/p>\n

+ Di\u1ec7n t\u00edch \u0111\u1ea5t trong h\u1ea1n m\u1ee9c: 100m2 \u0111\u1ea5t t\u1ea1i Ho\u00e0n Ki\u1ebfm (thu\u1ebf su\u1ea5t 0.03%, gi\u00e1 \u0111\u1ea5t t\u1ea1i Ho\u00e0n ki\u1ebfm).<\/p>\n

+ Di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c l\u00e0:<\/p>\n

o Di\u1ec7n t\u00edch v\u01b0\u1ee3t kh\u00f4ng qu\u00e1 3 l\u1ea7n h\u1ea1n m\u1ee9c l\u00e0 300m2 (thu\u1ebf su\u1ea5t 0.07%), bao g\u1ed3m: 200 m2 l\u00e0 ph\u1ea7n di\u1ec7n t\u00edch c\u00f2n l\u1ea1i c\u1ee7a th\u1eeda \u0111\u1ea5t t\u1ea1i Ho\u00e0n Ki\u1ebfm v\u00e0 l\u1ea5y th\u00eam ph\u1ea7n di\u1ec7n t\u00edch 100 m2 c\u1ee7a th\u1eeda \u0111\u1ea5t t\u1ea1i n\u01a1i kh\u00e1c, nh\u01b0ng n\u1ebfu l\u1ea5y t\u1ea1i n\u01a1i n\u00e0o th\u00ec ph\u1ea3i l\u1ea5y h\u1ebft di\u1ec7n t\u00edch c\u1ee7a th\u1eeda \u0111\u1ea5t t\u1ea1i n\u01a1i \u0111\u00f3 (ph\u1ea7n di\u1ec7n t\u00edch 100 m2 n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1ea5y c\u1ee7a th\u1eeda \u0111\u1ea5t \u1edf Ba \u0110\u00ecnh ho\u1eb7c Ba V\u00ec do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn. Tuy nhi\u00ean, do gi\u00e1 \u0111\u1ea5t t\u1ea1i Ba \u0110\u00ecnh cao h\u01a1n gi\u00e1 \u0111\u1ea5t t\u1ea1i Ba V\u00ec, n\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd l\u1ea5y th\u00eam ph\u1ea7n di\u1ec7n t\u00edch c\u1ee7a th\u1eeda \u0111\u1ea5t t\u1ea1i Ba \u0110\u00ecnh )<\/p>\n

o Di\u1ec7n t\u00edch v\u01b0\u1ee3t tr\u00ean 3 l\u1ea7n h\u1ea1n m\u1ee9c l\u00e0 350m2 (thu\u1ebf su\u1ea5t 0.15%), bao g\u1ed3m: 300m2 l\u00e0 ph\u1ea7n di\u1ec7n t\u00edch c\u00f2n l\u1ea1i c\u1ee7a th\u1eeda \u0111\u1ea5t t\u1ea1i Ba \u0110\u00ecnh v\u00e0 50m2 l\u00e0 to\u00e0n b\u1ed9 di\u1ec7n t\u00edch c\u1ee7a th\u1eeda \u0111\u1ea5t t\u1ea1i Ba V\u00ec.<\/p>\n

S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd l\u00e0:<\/p>\n

100 x 50tr x 0.03% + {200 x 50tr + 100 x 40tr }x 0.07% + {300 x 40tr + 50 x 2tr } x 0.15% = 29, 45 tr\u0111.<\/p>\n

S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p l\u00e0: 29, 45 \u2013 17, 97 = 11,48 tr\u0111<\/p>\n

* N\u1ebfu B\u00e0 C l\u1ef1a ch\u1ecdn h\u1ea1n m\u1ee9c t\u00ednh thu\u1ebf t\u1ea1i qu\u1eadn Ba \u0110\u00ecnh th\u00ec:<\/p>\n

+ T\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t ch\u1ecbu thu\u1ebf: 750m2.<\/p>\n

+ Di\u1ec7n t\u00edch \u0111\u1ea5t trong h\u1ea1n m\u1ee9c l\u00e0 110m2 (thu\u1ebf su\u1ea5t 0.03%).<\/p>\n

+ Di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c l\u00e0:<\/p>\n

o Di\u1ec7n t\u00edch v\u01b0\u1ee3t kh\u00f4ng qu\u00e1 3 l\u1ea7n h\u1ea1n m\u1ee9c: 330m2 (thu\u1ebf su\u1ea5t 0.07%), bao g\u1ed3m: 290 m2 l\u00e0 ph\u1ea7n di\u1ec7n t\u00edch c\u00f2n l\u1ea1i c\u1ee7a th\u1eeda \u0111\u1ea5t t\u1ea1i Ba \u0110\u00ecnh v\u00e0 l\u1ea5y th\u00eam ph\u1ea7n di\u1ec7n t\u00edch 40 m2 c\u1ee7a th\u1eeda \u0111\u1ea5t t\u1ea1i Ho\u00e0n Ki\u1ebfm (ph\u1ea7n di\u1ec7n t\u00edch 40 m2 n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1ea5y c\u1ee7a th\u1eeda \u0111\u1ea5t \u1edf Ho\u00e0n Ki\u1ebfm ho\u1eb7c Ba V\u00ec do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn. Tuy nhi\u00ean, do gi\u00e1 \u0111\u1ea5t t\u1ea1i Ho\u00e0n Ki\u1ebfm cao h\u01a1n gi\u00e1 \u0111\u1ea5t t\u1ea1i Ba V\u00ec n\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd l\u1ea5y th\u00eam ph\u1ea7n di\u1ec7n t\u00edch c\u1ee7a th\u1eeda \u0111\u1ea5t t\u1ea1i Ho\u00e0n Ki\u1ebfm ).<\/p>\n

o Di\u1ec7n t\u00edch v\u01b0\u1ee3t tr\u00ean 3 l\u1ea7n h\u1ea1n m\u1ee9c: 310m2 (thu\u1ebf su\u1ea5t 0.15%), bao g\u1ed3m: 260m2 l\u00e0 l\u00e0 ph\u1ea7n di\u1ec7n t\u00edch c\u00f2n l\u1ea1i c\u1ee7a th\u1eeda \u0111\u1ea5t t\u1ea1i Ho\u00e0n Ki\u1ebfm v\u00e0 50m2 l\u00e0 to\u00e0n b\u1ed9 di\u1ec7n t\u00edch c\u1ee7a th\u1eeda \u0111\u1ea5t t\u1ea1i Ba V\u00ec.<\/p>\n

S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd l\u00e0:<\/p>\n

110 x 40tr x 0.03% + {290 x 40tr + 40 x 50tr\u0111 } x 0.07% +{ 260 x 50tr\u0111 + 50 x 2tr\u0111} x 0.15% = 30, 49 tr\u0111.<\/p>\n

S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p l\u00e0: 30,49 tr\u0111\u2013 17,97 tr\u0111 = 12, 52 tr\u0111<\/p>\n

V\u00ed d\u1ee5 7: Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh t\u1ea1i chung c\u01b0 kh\u00f4ng c\u00f3 t\u1ea7ng h\u1ea7m. C\u1ee5 th\u1ec3:<\/p>\n

Gia \u0111\u00ecnh ch\u1ecb M l\u00e0 gia \u0111\u00ecnh c\u00f4ng ch\u1ee9c, s\u1ed1ng t\u1ea1i Khu nh\u00e0 C3 Th\u00e0nh C\u00f4ng, qu\u1eadn Ba \u0110\u00ecnh, H\u00e0 N\u1ed9i; C\u0103n h\u1ed9 c\u00f3 di\u1ec7n t\u00edch 50m2. Khu nh\u00e0 c\u00f3 5 t\u1ea7ng, m\u1ed7i t\u1ea7ng 8 c\u0103n h\u1ed9, di\u1ec7n t\u00edch m\u1ed7i c\u0103n h\u1ed9 nh\u01b0 nhau. Theo h\u1ed3 s\u01a1 th\u00ec di\u1ec7n t\u00edch \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u1ee7a khu nh\u00e0 l\u00e0 460 m2. Gi\u00e1 \u0111\u1ea5t do UBND TP H\u00e0 N\u1ed9i quy \u0111\u1ecbnh l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng\/m2.<\/p>\n

S\u1ed1 thu\u1ebf SD\u0110PNN ch\u1ecb M ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n\n
\n

S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p =<\/p>\n<\/td>\n

\n

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

\n

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

x 40tr\u0111 x 0,03% = 0, 138 (tr\u0111)<\/td>\n<\/tr>\n
\n

50 x 8 x 5<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5 8: Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh t\u1ea1i chung c\u01b0 c\u00f3 t\u1ea7ng h\u1ea7m<\/p>\n

Anh H s\u1ed1ng t\u1ea1i chung c\u01b0 thu\u1ed9c qu\u1eadn 3 TP H\u1ed3 Ch\u00ed Minh; c\u0103n h\u1ed9 c\u00f3 di\u1ec7n t\u00edch 100 m2. Di\u1ec7n t\u00edch \u0111\u1ea5t x\u00e2y d\u1ef1ng chung c\u01b0 l\u00e0 2.000 m2, trong \u0111\u00f3 t\u1ed5ng di\u1ec7n t\u00edch nh\u00e0\/c\u0103n h\u1ed9 l\u00e0 1.400 m2 \/t\u1ea7ng. Chung c\u01b0 c\u00f3 15 t\u1ea7ng tr\u00ean m\u1eb7t \u0111\u1ea5t v\u00e0 2 t\u1ea7ng ng\u1ea7m \u0111\u1ec3 xe, trong \u0111\u00f3 ph\u1ea7n di\u1ec7n t\u00edch d\u01b0\u1edbi m\u1eb7t \u0111\u1ea5t m\u00e0 c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1ed1ng trong chung c\u01b0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0 1500 m2\/t\u1ea7ng. Gi\u00e1 \u0111\u1ea5t do UBND TP H\u1ed3 Ch\u00ed Minh quy \u0111\u1ecbnh l\u00e0 35 tri\u1ec7u \u0111\u1ed3ng\/m2.<\/p>\n

S\u1ed1 thu\u1ebf SD\u0110PNN anh H ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n\n\n
\n

S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n

\n

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

\n

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

\n

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

x 35 tr\u0111 x 0.03%<\/td>\n<\/tr>\n
\n

1.400x 15 + 50% x 3.000<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

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

0,093 (tr \u0111)<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u01b0\u01a1ng III<\/b><\/p>\n

MI\u1ec4N THU\u1ebe, GI\u1ea2M THU\u1ebe<\/b><\/p>\n

\u0110i\u1ec1u 9. Nguy\u00ean t\u1eafc mi\u1ec5n, gi\u1ea3m thu\u1ebf<\/b>.<\/b><\/p>\n

1. Mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ch\u1ec9 t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf SD\u0110PNN v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

2. Vi\u1ec7c mi\u1ec5n thu\u1ebf ho\u1eb7c gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf t\u1ea1i m\u1ed9t n\u01a1i do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee9ng t\u00ean v\u00e0 l\u1ef1a ch\u1ecdn<\/span>, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 9 \u0110i\u1ec1u 10 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u1ea3 mi\u1ec5n thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t th\u1eeda \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf; Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo hai (2) \u0111i\u1ec1u ki\u1ec7n tr\u1edf l\u00ean quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m 50% thu\u1ebf v\u00e0 trong h\u1ed9 gia \u0111\u00ecnh c\u00f3 th\u00eam m\u1ed9t (01) th\u00e0nh vi\u00ean tr\u1edf l\u00ean thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m 50% thu\u1ebf th\u00ec h\u1ed9 gia \u0111\u00ecnh \u0111\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. C\u00e1c th\u00e0nh vi\u00ean n\u00e0y ph\u1ea3i c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh v\u1edbi nhau l\u00e0 \u00f4ng, b\u00e0, b\u1ed1, m\u1eb9, con, ch\u00e1u v\u00e0 ph\u1ea3i c\u00f3 t\u00ean trong h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa c\u1ee7a gia \u0111\u00ecnh.<\/p>\n

4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf theo t\u1eebng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n

\u0110i\u1ec1u 10. Mi\u1ec5n thu\u1ebf<\/b>.<\/b><\/p>\n

1. \u0110\u1ea5t c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 (\u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0); d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 (\u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0) t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p s\u1eed d\u1ee5ng tr\u00ean 50% s\u1ed1 lao \u0111\u1ed9ng l\u00e0 th\u01b0\u01a1ng binh, b\u1ec7nh binh.<\/p>\n

Danh m\u1ee5c l\u0129nh v\u1ef1c khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 (\u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0), l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 ( \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0), \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/p>\n

S\u1ed1 lao \u0111\u1ed9ng l\u00e0 th\u01b0\u01a1ng binh, b\u1ec7nh binh ph\u1ea3i l\u00e0 lao \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 40\/2009\/TT-L\u0110TBXH ng\u00e0y 03\/12\/2009 c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 x\u00e3 h\u1ed9i v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i b\u1ed5 sung.<\/p>\n

2. \u0110\u1ea5t c\u1ee7a c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i ho\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n ho\u00e1, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng g\u1ed3m:<\/p>\n

2.1. C\u00e1c c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong c\u00e1c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a;<\/p>\n

2.2. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p c\u00f3 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, li\u00ean doanh, li\u00ean k\u1ebft ho\u1eb7c th\u00e0nh l\u1eadp c\u00e1c c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/p>\n

2.3. C\u00e1c c\u01a1 s\u1edf s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u1ef1c hi\u1ec7n g\u00f3p v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n, li\u00ean doanh, li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00e0nh l\u1eadp c\u00e1c c\u01a1 s\u1edf h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/p>\n

2.4. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i trong l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 v\u00e0 c\u00e1c B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh c\u00f3 li\u00ean quan.<\/p>\n

C\u00e1c c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng ph\u1ea3i \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/p>\n

3. \u0110\u1ea5t x\u00e2y d\u1ef1ng nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, c\u01a1 s\u1edf nu\u00f4i d\u01b0\u1ee1ng ng\u01b0\u1eddi gi\u00e0 c\u00f4 \u0111\u01a1n, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, tr\u1ebb m\u1ed3 c\u00f4i, c\u01a1 s\u1edf ch\u1eefa b\u1ec7nh x\u00e3 h\u1ed9i.<\/p>\n

4. \u0110\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n

5. \u0110\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c c\u1ee7a ng\u01b0\u1eddi ho\u1ea1t \u0111\u1ed9ng c\u00e1ch m\u1ea1ng tr\u01b0\u1edbc ng\u00e0y 19\/8\/1945; th\u01b0\u01a1ng binh h\u1ea1ng 1\/4, 2\/4; ng\u01b0\u1eddi h\u01b0\u1edfng ch\u00ednh s\u00e1ch nh\u01b0 th\u01b0\u01a1ng binh h\u1ea1ng 1\/4, 2\/4; b\u1ec7nh binh h\u1ea1ng 1\/3; anh h\u00f9ng l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n; m\u1eb9 Vi\u1ec7t Nam anh h\u00f9ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, ng\u01b0\u1eddi c\u00f3 c\u00f4ng nu\u00f4i d\u01b0\u1ee1ng li\u1ec7t s\u1ef9 khi c\u00f2n nh\u1ecf; v\u1ee3, ch\u1ed3ng c\u1ee7a li\u1ec7t s\u1ef9; con c\u1ee7a li\u1ec7t s\u1ef9 \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng; ng\u01b0\u1eddi ho\u1ea1t \u0111\u1ed9ng c\u00e1ch m\u1ea1ng b\u1ecb nhi\u1ec5m ch\u1ea5t \u0111\u1ed9c da cam; ng\u01b0\u1eddi b\u1ecb nhi\u1ec5m ch\u1ea5t \u0111\u1ed9c da cam m\u00e0 ho\u00e0n c\u1ea3nh gia \u0111\u00ecnh kh\u00f3 kh\u0103n.<\/p>\n

6. \u0110\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c c\u1ee7a h\u1ed9 ngh\u00e8o theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 chu\u1ea9n h\u1ed9 ngh\u00e8o. Tr\u01b0\u1eddng h\u1ee3p \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 chu\u1ea9n h\u1ed9 ngh\u00e8o \u00e1p d\u1ee5ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec c\u0103n c\u1ee9 v\u00e0o chu\u1ea9n h\u1ed9 ngh\u00e8o do \u0111\u1ecba ph\u01b0\u01a1ng ban h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u1ed9 ngh\u00e8o.<\/p>\n

7. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n trong n\u0103m b\u1ecb thu h\u1ed3i \u0111\u1ea5t \u1edf theo quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong n\u0103m th\u1ef1c t\u1ebf c\u00f3 thu h\u1ed3i \u0111\u1ed1i v\u1edbi \u0111\u1ea5t t\u1ea1i n\u01a1i b\u1ecb thu h\u1ed3i v\u00e0 \u0111\u1ea5t t\u1ea1i n\u01a1i \u1edf m\u1edbi.<\/p>\n

8. \u0110\u1ea5t c\u00f3 nh\u00e0 v\u01b0\u1eddn \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn l\u00e0 di t\u00edch l\u1ecbch s\u1eed \u2013 v\u0103n ho\u00e1.<\/p>\n

9. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng n\u1ebfu gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 \u0111\u1ea5t v\u00e0 nh\u00e0 tr\u00ean \u0111\u1ea5t tr\u00ean 50% gi\u00e1 t\u00ednh thu\u1ebf.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i.<\/p>\n

\u0110i\u1ec1u 11. Gi\u1ea3m thu\u1ebf<\/b><\/p>\n

Gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

1. \u0110\u1ea5t c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0; d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1eeb 20% \u0111\u1ebfn 50% s\u1ed1 lao \u0111\u1ed9ng l\u00e0 th\u01b0\u01a1ng binh, b\u1ec7nh binh.<\/p>\n

Danh m\u1ee5c l\u0129nh v\u1ef1c khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 (\u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0), l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 ( \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0), \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/p>\n

S\u1ed1 lao \u0111\u1ed9ng l\u00e0 th\u01b0\u01a1ng binh, b\u1ec7nh binh ph\u1ea3i l\u00e0 lao \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 40\/2009\/TT-L\u0110TBXH ng\u00e0y 03\/12\/2009 c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 x\u00e3 h\u1ed9i v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i b\u1ed5 sung.<\/p>\n

2. \u0110\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/p>\n

3. \u0110\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c c\u1ee7a th\u01b0\u01a1ng binh h\u1ea1ng 3\/4, 4\/4; ng\u01b0\u1eddi h\u01b0\u1edfng ch\u00ednh s\u00e1ch nh\u01b0 th\u01b0\u01a1ng binh h\u1ea1ng 3\/4, 4\/4; b\u1ec7nh binh h\u1ea1ng 2\/3, 3\/3; con c\u1ee7a li\u1ec7t s\u1ef9 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng.<\/p>\n

4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng n\u1ebfu gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 \u0111\u1ea5t v\u00e0 nh\u00e0 tr\u00ean \u0111\u1ea5t t\u1eeb 20% \u0111\u1ebfn 50% gi\u00e1 t\u00ednh thu\u1ebf.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i.<\/p>\n

\u0110i\u1ec1u 12. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf.<\/b><\/p>\n

1. C\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf SD\u0110PNN \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m v\u00e0 quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf SD\u0110PNN cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n

2. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, gi\u1ea3m thu\u1ebf SD\u0110PNN \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4, Kho\u1ea3n 5, Kho\u1ea3n 6 \u0110i\u1ec1u 10 v\u00e0 Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh chung c\u0103n c\u1ee9 danh s\u00e1ch \u0111\u1ec1 ngh\u1ecb c\u1ee7a UBND c\u1ea5p x\u00e3.<\/p>\n

H\u00e0ng n\u0103m, UBND c\u1ea5p x\u00e3 c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t v\u00e0 g\u1eedi danh s\u00e1ch c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ec3 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo th\u1ea9m quy\u1ec1n.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 9 \u0110i\u1ec1u 10 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u0103n c\u1ee9 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i.<\/p>\n

c) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi h\u1ed3 s\u01a1 k\u00e8m theo c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n, gi\u1ea3m thu\u1ebf SD\u0110PNN theo quy \u0111\u1ecbnh ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf t\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.<\/p>\n

Ch\u01b0\u01a1ng IV<\/b><\/p>\n

\u0110\u0102NG K\u00dd, K\u00ca KHAI, N\u1ed8P THU\u1ebe<\/b><\/p>\n

\u0110i\u1ec1u 13. C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/b><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng trong vi\u1ec7c th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

\u0110i\u1ec1u 14. Th\u1ee7 t\u1ee5c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh v\u00e0 c\u00e1 nh\u00e2n kinh doanh, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

2. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh:<\/p>\n

2.1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean, bao g\u1ed3m:<\/p>\n

\u2013 T\u1edd khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p theo m\u1eabu s\u1ed1 01\/TK-SDDPNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

\u2013 B\u1ea3n ch\u1ee5p ch\u1ee9ng minh th\u01b0 nh\u00e2n d\u00e2n ho\u1eb7c ch\u1ee9ng minh th\u01b0 qu\u00e2n \u0111\u1ed9i ho\u1eb7c h\u1ed9 chi\u1ebfu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 ch\u1ee9ng th\u1ef1c c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

2.2. Tr\u01b0\u1eddng h\u1ee3p NNT ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec Chi c\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u1ef1c hi\u1ec7n c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf cho NNT.<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf c\u1ea5p cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ghi tr\u00ean Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p.<\/p>\n

2.3. Tr\u01b0\u1eddng h\u1ee3p NNT c\u00f3 nhi\u1ec1u h\u01a1n m\u1ed9t th\u1eeda \u0111\u1ea5t th\u00ec NNT ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i m\u1ed9t trong c\u00e1c Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p n\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u tr\u00f9ng v\u1edbi n\u01a1i c\u00f3 th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf th\u00ec NNT ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa.<\/p>\n

2.4. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean \u0111\u1ed3ng s\u1edf h\u1eefu tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo u\u1ef7 quy\u1ec1n h\u1ee3p ph\u00e1p c\u1ee7a nh\u1eefng ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean \u0111\u1ed3ng s\u1edf h\u1eefu tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c th\u1eeda \u0111\u1ea5t thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf tr\u00ean c\u00f9ng m\u1ed9t t\u1ec9nh\/th\u00e0nh ph\u1ed1 ho\u1eb7c khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c th\u1eeda \u0111\u1ea5t thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh\/th\u00e0nh ph\u1ed1 kh\u00e1c cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n.<\/p>\n

\u0110i\u1ec1u 15. H\u1ed3 s\u01a1 khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m, h\u1ed3 s\u01a1 g\u1ed3m:<\/p>\n

\u2013 T\u1edd khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p cho t\u1eebng th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf theo m\u1eabu s\u1ed1 01\/TK-SDDPNN \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ho\u1eb7c m\u1eabu s\u1ed1 02\/TK-SDDPNN \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y ;<\/p>\n

\u2013 B\u1ea3n ch\u1ee5p c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf nh\u01b0: Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, Quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c H\u1ee3p \u0111\u1ed3ng cho thu\u00ea \u0111\u1ea5t, Quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/p>\n

\u2013 B\u1ea3n ch\u1ee5p c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf (n\u1ebfu c\u00f3).<\/p>\n

2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai t\u1ed5ng h\u1ee3p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, h\u1ed3 s\u01a1 g\u1ed3m:<\/p>\n

\u2013 T\u1edd khai t\u1ed5ng h\u1ee3p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p m\u1eabu s\u1ed1 03\/TKTH- SDDPNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

\u0110i\u1ec1u 16. Khai thu\u1ebf<\/b><\/p>\n

1. Nguy\u00ean t\u1eafc khai thu\u1ebf:<\/p>\n

1.1. NNT c\u00f3 tr\u00e1ch nhi\u1ec7m khai ch\u00ednh x\u00e1c v\u00e0o T\u1edd khai thu\u1ebf c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn NNT nh\u01b0: t\u00ean, s\u1ed1 CMT, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 nh\u1eadn th\u00f4ng b\u00e1o thu\u1ebf; C\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf nh\u01b0 di\u1ec7n t\u00edch, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. N\u1ebfu \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec ph\u1ea3i khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn nh\u01b0 s\u1ed1, ng\u00e0y c\u1ea5p, s\u1ed1 t\u1edd b\u1ea3n \u0111\u1ed3, di\u1ec7n t\u00edch \u0111\u1ea5t, h\u1ea1n m\u1ee9c (n\u1ebfu c\u00f3).<\/p>\n

\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, UBND c\u1ea5p x\u00e3 x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i ph\u1ea7n x\u00e1c \u0111\u1ecbnh c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng tr\u00ean t\u1edd khai v\u00e0 chuy\u1ec3n cho Chi c\u1ee5c Thu\u1ebf \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf.<\/p>\n

\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau li\u00ean quan l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan Thu\u1ebf, c\u01a1 quan T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c nh\u1eadn v\u00e0 g\u1eedi c\u01a1 quan Thu\u1ebf.<\/p>\n

1.2. H\u00e0ng n\u0103m, NNT kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n khai l\u1ea1i n\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 NNT v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c s\u1ef1 vi\u1ec7c d\u1eabn \u0111\u1ebfn s\u1ef1 thay \u0111\u1ed5i v\u1ec1 NNT th\u00ec NNT m\u1edbi ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y trong th\u1eddi h\u1ea1n 30 (ba m\u01b0\u01a1i) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh c\u00e1c s\u1ef1 vi\u1ec7c tr\u00ean; Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i gi\u00e1 1m2 \u0111\u1ea5t t\u00ednh thu\u1ebf) th\u00ec NNT ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi h\u1ea1n 30 (ba m\u01b0\u01a1i) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

1.3. Vi\u1ec7c k\u00ea khai t\u1ed5ng h\u1ee3p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf.<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai t\u1ed5ng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai t\u1ed5ng h\u1ee3p v\u00e0 n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i NNT \u0111\u00e3 ch\u1ecdn v\u00e0 \u0111\u0103ng k\u00fd.<\/p>\n

2. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/p>\n

2.1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c:<\/p>\n

NNT th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf.<\/p>\n

2.2. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n. a) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf.<\/p>\n

a1) Tr\u01b0\u1eddng h\u1ee3p NNT c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t (01) th\u1eeda \u0111\u1ea5t ho\u1eb7c nhi\u1ec1u th\u1eeda \u0111\u1ea5t t\u1ea1i c\u00f9ng m\u1ed9t qu\u1eadn, huy\u1ec7n nh\u01b0ng t\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u1ea1i n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec NNT th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf cho t\u1eebng th\u1eeda \u0111\u1ea5t, n\u1ed9p t\u1ea1i UBND c\u1ea5p x\u00e3 v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf t\u1ed5ng h\u1ee3p.<\/p>\n

V\u00ed d\u1ee5 9: \u00d4ng Nguy\u1ec5n V\u0103n A c\u00f3 2 th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i qu\u1eadn Ba \u0110\u00ecnh thu\u1ed9c th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

\u2013 Th\u1eeda \u0111\u1ea5t th\u1ee9 nh\u1ea5t l\u00e0 50m2 (h\u1ea1n m\u1ee9c 200m2);<\/p>\n

\u2013 Th\u1eeda \u0111\u1ea5t th\u1ee9 hai l\u00e0 50m2 (h\u1ea1n m\u1ee9c 100m2).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u00d4ng A ph\u1ea3i l\u1eadp 2 T\u1edd khai thu\u1ebf v\u00e0 n\u1ed9p cho UBND ph\u01b0\u1eddng n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf \u0111\u1ec3 k\u00ea khai ri\u00eang cho t\u1eebng th\u1eeda \u0111\u1ea5t; \u00d4ng A kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf t\u1ed5ng h\u1ee3p.<\/p>\n

a2) Tr\u01b0\u1eddng h\u1ee3p NNT c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i c\u00e1c qu\u1eadn, huy\u1ec7n kh\u00e1c nhau nh\u01b0ng kh\u00f4ng c\u00f3 th\u1eeda \u0111\u1ea5t n\u00e0o v\u01b0\u1ee3t h\u1ea1n m\u1ee9c v\u00e0 t\u1ed5ng di\u1ec7n t\u00edch c\u00e1c th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec NNT ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf cho t\u1eebng th\u1eeda \u0111\u1ea5t, n\u1ed9p t\u1ea1i UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai t\u1ed5ng h\u1ee3p thu\u1ebf.<\/p>\n

a3) Tr\u01b0\u1eddng h\u1ee3p NNT c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i c\u00e1c qu\u1eadn, huy\u1ec7n v\u00e0 kh\u00f4ng c\u00f3 th\u1eeda \u0111\u1ea5t n\u00e0o v\u01b0\u1ee3t h\u1ea1n m\u1ee9c nh\u01b0ng t\u1ed5ng di\u1ec7n t\u00edch c\u00e1c th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf v\u01b0\u1ee3t qu\u00e1 h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: NNT ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf cho t\u1eebng th\u1eeda \u0111\u1ea5t, n\u1ed9p t\u1ea1i UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf v\u00e0 l\u1eadp t\u1edd khai t\u1ed5ng h\u1ee3p thu\u1ebf n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i NNT ch\u1ecdn \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai t\u1ed5ng h\u1ee3p.<\/p>\n

V\u00ed d\u1ee5 10:<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n C c\u00f3 2 th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i qu\u1eadn Ho\u00e0n Ki\u1ebfm v\u00e0 huy\u1ec7n Ba V\u00ec thu\u1ed9c th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

\u2013 Th\u1eeda \u0111\u1ea5t t\u1ea1i qu\u1eadn Ho\u00e0n Ki\u1ebfm l\u00e0 50m2 (h\u1ea1n m\u1ee9c 80m2);<\/p>\n

\u2013 Th\u1eeda \u0111\u1ea5t t\u1ea1i huy\u1ec7n Ba V\u00ec l\u00e0 170m2 (h\u1ea1n m\u1ee9c 200m2).<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n C th\u1ef1c hi\u1ec7n l\u1eadp 2 t\u1edd khai thu\u1ebf \u0111\u1ec3 khai ri\u00eang cho t\u1eebng th\u1eeda \u0111\u1ea5t v\u00e0 n\u1ed9p T\u1edd khai thu\u1ebf cho UBND ph\u01b0\u1eddng n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf thu\u1ed9c qu\u1eadn Ho\u00e0n Ki\u1ebfm (th\u1eeda 50m2) v\u00e0 UBND x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf thu\u1ed9c huy\u1ec7n Ba V\u00ec (th\u1eeda 170m2); \u0110\u1ed3ng th\u1eddi, \u00d4ng ph\u1ea3i \u0111\u0103ng k\u00fd, ch\u1ecdn 1 c\u01a1 quan thu\u1ebf (Chi c\u1ee5c Thu\u1ebf) \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai t\u1ed5ng h\u1ee3p.<\/p>\n

N\u1ebfu \u00d4ng C l\u1ef1a ch\u1ecdn h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u1ea1i qu\u1eadn Ho\u00e0n Ki\u1ebfm th\u00ec ph\u1ea3i n\u1ed9p T\u1edd khai t\u1ed5ng h\u1ee3p t\u1ea1i Chi c\u1ee5c Thu\u1ebf qu\u1eadn Ho\u00e0n Ki\u1ebfm \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai t\u1ed5ng h\u1ee3p.<\/p>\n

N\u1ebfu \u00d4ng C l\u1ef1a ch\u1ecdn h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u1ea1i huy\u1ec7n Ba V\u00ec th\u00ec ph\u1ea3i n\u1ed9p T\u1edd khai t\u1ed5ng h\u1ee3p t\u1ea1i Chi c\u1ee5c Thu\u1ebf Ba V\u00ec \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai t\u1ed5ng h\u1ee3p.<\/p>\n

a4) Tr\u01b0\u1eddng h\u1ee3p NNT c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i c\u00e1c qu\u1eadn, huy\u1ec7n kh\u00e1c nhau v\u00e0 ch\u1ec9 c\u00f3 m\u1ed9t (01) th\u1eeda \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec NNT ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf cho t\u1eebng th\u1eeda \u0111\u1ea5t, n\u1ed9p t\u1ea1i UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf v\u00e0 ph\u1ea3i l\u1eadp t\u1edd khai t\u1ed5ng h\u1ee3p t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 th\u1eeda \u0111\u1ea5t \u1edf v\u01b0\u1ee3t h\u1ea1n m\u1ee9c.<\/p>\n

V\u00ed d\u1ee5 11:<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n B c\u00f3 2 th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i qu\u1eadn Hai B\u00e0 Tr\u01b0ng v\u00e0 huy\u1ec7n Gia L\u00e2m thu\u1ed9c th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

+ Th\u1eeda \u0111\u1ea5t t\u1ea1i qu\u1eadn Hai B\u00e0 Tr\u01b0ng l\u00e0 50m2 (h\u1ea1n m\u1ee9c 80m2);<\/p>\n

+ Th\u1eeda \u0111\u1ea5t t\u1ea1i huy\u1ec7n Gia L\u00e2m l\u00e0 200m2 (h\u1ea1n m\u1ee9c 150m2).<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n B ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp 2 t\u1edd khai thu\u1ebf \u0111\u1ec3 khai ri\u00eang cho t\u1eebng th\u1eeda \u0111\u1ea5t v\u00e0 n\u1ed9p T\u1edd khai thu\u1ebf cho UBND ph\u01b0\u1eddng n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf thu\u1ed9c qu\u1eadn Hai B\u00e0 Tr\u01b0ng (th\u1eeda 50m2) v\u00e0 UBND x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf thu\u1ed9c huy\u1ec7n Gia L\u00e2m (th\u1eeda 200m2); \u0110\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ed5ng h\u1ee3p t\u1ea1i Chi c\u1ee5c Thu\u1ebf huy\u1ec7n Gia L\u00e2m.<\/p>\n

a5) Tr\u01b0\u1eddng h\u1ee3p NNT c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i c\u00e1c qu\u1eadn, huy\u1ec7n v\u00e0 c\u00f3 th\u1eeda \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec NNT ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf cho t\u1eebng th\u1eeda \u0111\u1ea5t v\u00e0 n\u1ed9p t\u1ea1i UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf; \u0111\u1ed3ng th\u1eddi l\u1ef1a ch\u1ecdn Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ec3 th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai t\u1ed5ng h\u1ee3p.<\/p>\n

a6) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y ba m\u01b0\u01a1i m\u1ed1t th\u00e1ng 3 (31\/03) c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo, NNT l\u1eadp T\u1edd khai t\u1ed5ng h\u1ee3p thu\u1ebf theo m\u1eabu s\u1ed1 03\/TKTH-SDDPNN g\u1eedi Chi c\u1ee5c Thu\u1ebf n\u01a1i NNT th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ed5ng h\u1ee3p v\u00e0 t\u1ef1 x\u00e1c \u0111\u1ecbnh ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean T\u1edd khai NNT \u0111\u00e3 k\u00ea khai t\u1ea1i c\u00e1c Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf.<\/p>\n

b) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t SXKD phi n\u00f4ng nghi\u1ec7p v\u00e0 \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh.<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf ho\u1eb7c t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

2.3. Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m thay \u0111\u1ed5i c\u0103n c\u1ee9 t\u00ednh thu\u1ebf d\u1eabn \u0111\u1ebfn t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec NNT ph\u1ea3i k\u00ea khai b\u1ed5 sung theo m\u1eabu s\u1ed1 01\/TK- SDDPNN ho\u1eb7c m\u1eabu s\u1ed1 02\/TK-SDDPNN trong th\u1eddi h\u1ea1n ba m\u01b0\u01a1i (30) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh c\u00e1c y\u1ebfu t\u1ed1 \u0111\u00f3.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t, nh\u1ea7m l\u1eabn g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec NNT \u0111\u01b0\u1ee3c khai b\u1ed5 sung.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn sau ng\u00e0y 31\/3 n\u0103m sau m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t, nh\u1ea7m l\u1eabn th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung (khai cho c\u1ea3 T\u1edd khai thu\u1ebf n\u0103m v\u00e0 T\u1edd khai t\u1ed5ng h\u1ee3p) trong n\u0103m \u0111\u00f3.<\/p>\n

H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p NNT l\u00e0 t\u1ed5 ch\u1ee9c th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung ph\u1ea3i tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf NNT.<\/p>\n

\u0110i\u1ec1u 17. N\u1ed9p thu\u1ebf<\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/p>\n

1.1. C\u0103n c\u1ee9 T\u1edd khai c\u1ee7a NNT \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, c\u01a1 quan thu\u1ebf t\u00ednh, l\u1eadp Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf theo m\u1eabu s\u1ed1 01\/TB- SDDPNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 9 h\u00e0ng n\u0103m, C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf t\u1edbi NNT.<\/p>\n

Trong th\u1eddi gian 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf, NNT c\u00f3 quy\u1ec1n ph\u1ea3n h\u1ed3i (s\u1eeda ch\u1eefa, k\u00ea khai b\u1ed5 sung) v\u1ec1 c\u00e1c th\u00f4ng tin tr\u00ean Th\u00f4ng b\u00e1o v\u00e0 g\u1eedi t\u1edbi n\u01a1i nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ea3 l\u1eddi trong v\u00f2ng 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i c\u1ee7a NNT. Tr\u01b0\u1eddng h\u1ee3p NNT kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i th\u00ec s\u1ed1 thu\u1ebf \u0111\u00e3 ghi tr\u00ean Th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c coi l\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

NNT c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/p>\n

1.2. Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n k\u00ea khai t\u1ed5ng h\u1ee3p:<\/p>\n

C\u0103n c\u1ee9 T\u1edd khai t\u1ed5ng h\u1ee3p, NNT ph\u1ea3i n\u1ed9p ngay s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch t\u0103ng th\u00eam v\u00e0o NSNN; Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.<\/p>\n

NNT c\u00f3 tr\u00e1ch nhi\u1ec7m t\u00ednh v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/p>\n

3. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/p>\n

3.1 Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf h\u00e0ng n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m.<\/p>\n

NNT \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf m\u1ed9t l\u1ea7n ho\u1eb7c hai l\u1ea7n trong n\u0103m v\u00e0 ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m.<\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ch\u00eanh l\u1ec7ch theo x\u00e1c \u0111\u1ecbnh c\u1ee7a NNT t\u1ea1i T\u1edd khai t\u1ed5ng h\u1ee3p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 3 n\u0103m sau.<\/p>\n

3.2. Tr\u01b0\u1eddng h\u1ee3p trong chu k\u1ef3 \u1ed5n \u0111\u1ecbnh 5 n\u0103m m\u00e0 NNT \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf m\u1ed9t l\u1ea7n cho nhi\u1ec1u n\u0103m th\u00ec h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m \u0111\u1ec1 ngh\u1ecb.<\/p>\n

3.3 \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c s\u1ef1 vi\u1ec7c d\u1eabn \u0111\u1ebfn s\u1ef1 thay \u0111\u1ed5i v\u1ec1 NNT, ng\u01b0\u1eddi chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n t\u1ea5t vi\u1ec7c n\u1ed9p thu\u1ebf v\u00e0o NSNN n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd; Tr\u01b0\u1eddng h\u1ee3p th\u1eeba k\u1ebf, n\u1ebfu ch\u01b0a ho\u00e0n t\u1ea5t vi\u1ec7c n\u1ed9p thu\u1ebf v\u00e0o NSNN th\u00ec ng\u01b0\u1eddi nh\u1eadn th\u1eeba k\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n t\u1ea5t vi\u1ec7c n\u1ed9p thu\u1ebf v\u00e0o NSNN.<\/p>\n

4. T\u1ed5 ch\u1ee9c thu, n\u1ed9p thu\u1ebf:<\/p>\n

4.1. C\u0103n c\u1ee9 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo qui \u0111\u1ecbnh, NNT th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) v\u00e0o NSNN theo \u0111\u1ecba ch\u1ec9 ghi tr\u00ean Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan Thu\u1ebf.<\/p>\n

4.2. \u0110\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, Chi c\u1ee5c Thu\u1ebf c\u00f3 th\u1ec3 \u1ee7y nhi\u1ec7m cho UBND c\u1ea5p x\u00e3 th\u1ef1c hi\u1ec7n thu thu\u1ebf c\u1ee7a NNT. Ph\u1ea1m vi \u1ee7y nhi\u1ec7m, tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u01a1n v\u1ecb \u1ee7y nhi\u1ec7m thu th\u1ef1c hi\u1ec7n theo qui \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

4.3. Sau khi nh\u1eadn ti\u1ec1n thu\u1ebf t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf u\u1ef7 nhi\u1ec7m thu thu\u1ebf ph\u1ea3i c\u1ea5p bi\u00ean lai thu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p theo m\u1eabu qui \u0111\u1ecbnh ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

4.4. C\u01a1 quan thu\u1ebf ph\u1ea3i theo d\u00f5i vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a NNT.<\/p>\n

Ch\u01b0\u01a1ng V<\/b><\/p>\n

T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/b><\/p>\n

\u0110i\u1ec1u 18. X\u1eed l\u00fd t\u1ed3n t\u1ea1i<\/b>.<\/b><\/p>\n

1. C\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf nh\u00e0 \u0111\u1ea5t t\u00ednh \u0111\u1ebfn 31\/12\/2011 m\u00e0 ch\u01b0a n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf ph\u00e1t sinh th\u00ec c\u01a1 quan Thu\u1ebf ph\u1ea3i ti\u1ebfp t\u1ee5c theo d\u00f5i, thu \u0111\u1ee7 v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u00e0 \u0111\u1ea5t c\u1ee7a n\u0103m thu\u1ebf 2011 nh\u01b0ng c\u01a1 quan thu\u1ebf ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c mi\u1ec5n gi\u1ea3m th\u00ec NNT \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf nh\u00e0 \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m ti\u1ebfp theo.<\/p>\n

\u0110i\u1ec1u 19. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2012.<\/p>\n

2. B\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf nh\u00e0 \u0111\u1ea5t.<\/p>\n

3. \u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p n\u0103m 2012 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

3.1. Th\u1eddi h\u1ea1n thu h\u1ed3i t\u1edd khai: ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 30\/6\/2012 c\u01a1 quan thu\u1ebf ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c thu h\u1ed3i T\u1edd khai thu\u1ebf c\u1ee7a NNT.<\/p>\n

3.2. Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 g\u1eedi th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf: ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 30\/9\/2012 c\u01a1 quan thu\u1ebf ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf \u0111\u1ebfn NNT.<\/p>\n

3.3. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2012: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/12\/2012.<\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u, gi\u1ea3i quy\u1ebft.\/.<\/p>\n\n\n\n
\nN\u01a1i nh\u1eadn:
\n<\/i><\/b>\u2013 V\u0103n ph\u00f2ng T\u01af \u0110\u1ea3ng;
\n\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t NDTC;
\n\u2013 V\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;
\n\u2013 To\u00e0 \u00e1n NDTC;
\n\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\n\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n\u2013 C\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n\u2013 H\u0110ND, UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
\n-S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, S\u1edf T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u00e1c t\u1ec9nh, TP;
\n\u2013 C\u00f4ng b\u00e1o;
\n\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n B\u1ed9 T\u01b0 ph\u00e1p;
\n\u2013 Website Ch\u00ednh ph\u1ee7;
\n\u2013 Website B\u1ed9 T\u00e0i ch\u00ednh;
\n\u2013 L\u01b0u: VT, TCT (VT,CS).<\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\n<\/b>TH\u1ee8 TR\u01af\u1edeNG<\/b><\/p>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb T\u01b0 v\u1ea5n kh\u1edfi ki\u1ec7n tranh ch\u1ea5p \u0111\u1ea5t \u0111ai<\/a><\/p>\n

\u00bb\u00a0T\u01b0 v\u1ea5n gi\u1ea3i quy\u1ebft tranh ch\u1ea5p \u0111\u1ea5t \u0111ai<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 153\/2011\/TT-BTC h\u01b0\u1edbng d\u1eabn thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p do b\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh. \u0110\u1ea5t \u1edf t\u1ea1i n\u00f4ng th\u00f4n, \u0111\u1ea5t \u1edf t\u1ea1i \u0111\u00f4 th\u1ecb quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. B\u1ed8 T\u00c0I CH\u00cdNH \u2014\u2014\u2013 C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T […]<\/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\/6851"}],"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=6851"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/6851\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=6851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=6851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=6851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}