{"id":19745,"date":"2015-12-16T15:48:58","date_gmt":"2015-12-16T15:48:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19745"},"modified":"2016-12-07T07:44:45","modified_gmt":"2016-12-07T07:44:45","slug":"cong-van-5074tct-cs-ngay-30112015-ve-mien-giam-tien-thue-dat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19745","title":{"rendered":"C\u00f4ng v\u0103n 5074\/TCT-CS ng\u00e0y 30\/11\/2015 V\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t"},"content":{"rendered":"

L\u01afU \u00dd<\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Ng\u00e0y 30\/11\/2015 T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 5047\/TCT-CS tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf t\u1ec9nh Cao B\u1eb1ng\u00a0v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t. K\u1ebf to\u00e1n Centax xin chia s\u1ebb qua b\u00e0i vi\u1ebft\u00a0C\u00f4ng v\u0103n 5074\/TCT-CS ng\u00e0y 30\/11\/2015 V\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t\u00a0<\/strong><\/span><\/h2>\n

\"cv-5074-TCT-CS-mien-giam-tien-thue-dat\"<\/a><\/span><\/p>\n

K\u00ednh g\u1eedi<\/strong>: C\u1ee5c Thu\u1ebf t\u1ec9nh Cao B\u1eb1ng\u00a0<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 717\/CT-THNVDT ng\u00e0y 18\/9\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Cao B\u1eb1ng \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u01b0\u1edbng m\u1eafc v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 46 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c5. Mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/span><\/p>\n

a) H\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi chung l\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t), bao g\u1ed3m:<\/span><\/p>\n

– \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, ghi r\u00f5: di\u1ec7n t\u00edch \u0111\u1ea5t thu\u00ea, th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t, l\u00fd do mi\u1ec5n, gi\u1ea3m v\u00e0 th\u1eddi h\u1ea1n mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

– T\u1edd khai ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111inh,<\/span><\/p>\n

– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng x\u00e9t mi\u1ec5n, gi\u1ea3m kh\u00f4ng ph\u1ea3i l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec trong h\u1ed3 s\u01a1 kh\u00f4ng c\u1ea7n c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n; H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t (v\u00e0 H\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n nh\u1eadn giao kho\u1ea3n \u0111\u1ea5t gi\u1eefa doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p v\u1edbi h\u1ed9 n\u00f4ng tr\u01b0\u1eddng vi\u00ean, x\u00e3 vi\u00ean \u2013 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 3, M\u1ee5c VII Ph\u1ea7n C Th\u00f4ng t\u01b0 s\u1ed1 120\/2005\/TT-BTC nay \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i \u0111i\u1ec3m 4 M\u1ee5c VII, \u0111i\u1ec3m 3 M\u1ee5c VIII Th\u00f4ng t\u01b0 s\u1ed1 141\/2007\/TT-BTC ng\u00e0y 30 th\u00e1ng 11 n\u0103m 2007 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n

– Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p trong tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 ghi v\u00e0o Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c d\u1ef1 \u00e1n thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 nh\u01b0ng nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 y\u00eau c\u1ea7u x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0\u201d.<\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 59\/2015\/N\u0110-CP ng\u00e0y 18\/6\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2009\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2009 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ch\u1ec9 c\u1ea7n y\u00eau c\u1ea7u l\u1eadp B\u00e1o c\u00e1o kinh t\u1ebf – k\u1ef9 thu\u1eadt \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng g\u1ed3m:<\/span><\/p>\n

a) C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch t\u00f4n gi\u00e1o;<\/span><\/p>\n

b) C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng m\u1edbi, s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p c\u00f3 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng (kh\u00f4ng bao g\u1ed3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t)\u201d.<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng trinh c\u00f3 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng (kh\u00f4ng bao g\u1ed3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 59\/2015\/N\u0110-CP ng\u00e0y 18\/6\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng th\u00ec trong h\u1ed3 s\u01a1 mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t ch\u1ec9 c\u1ea7n cung c\u1ea5p \u201cB\u00e1o c\u00e1o kinh t\u1ebf – k\u1ef9 thu\u1eadt \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u1ee5c thu\u1ebf c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo th\u1ea9m quy\u1ec1n v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh Cao B\u1eb1ng \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/strong><\/span>– Nh\u01b0 tr\u00ean<\/span><\/p>\n

– V\u1ee5 PC, QLCS \u2013 BTC;<\/span><\/p>\n

– V\u1ee5 PC \u2013 TCT;<\/span><\/p>\n

– L\u01b0u: VT, CS (2b).<\/span><\/td>\n

\u00a0<\/span><\/p>\n

KT.T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

PH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

Cao Anh Tu\u1ea5n<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

C\u00f4ng v\u0103n 333\/TCT-CS h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf.<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 30\/11\/2015 T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 5047\/TCT-CS tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf t\u1ec9nh Cao B\u1eb1ng v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t. K\u1ebf to\u00e1n Centax xin chia s\u1ebb qua b\u00e0i vi\u1ebft C\u00f4ng v\u0103n 5074\/TCT-CS ng\u00e0y 30\/11\/2015 V\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19798,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2869,2870,2871],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19745"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19745"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19745\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19798"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19745"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}