{"id":29846,"date":"2017-02-13T01:18:55","date_gmt":"2017-02-13T01:18:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29846"},"modified":"2017-02-13T01:18:55","modified_gmt":"2017-02-13T01:18:55","slug":"thong-tu-so-3322016tt-btc-huong-dan-ve-thu-tien-su-dung-dat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29846","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 332\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/strong><\/span><\/p>\n<\/td>\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 332\/2016\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/strong><\/span><\/p>\n

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A TH\u00d4NG T\u01af S\u1ed0 76\/2014\/TT-BTC NG\u00c0Y 16 TH\u00c1NG 6 N\u0102M 2014 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH H\u01af\u1edaNG D\u1eaaN M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0 45\/2014\/N\u0110-CP NG\u00c0Y 15 TH\u00c1NG 5 N\u0102M 2014 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u1ec0 THU TI\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea5t \u0111ai ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2013;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2014\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1<\/em> 118\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 11 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eab<\/em>n thi h\u00e0nh m\u1ed9t s\u1ed1 <\/em>\u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP ng\u00e0y 09 th\u00e1ng 9 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 <\/em>\u0110i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd c\u00f4ng s\u1ea3n,<\/em><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 <\/em>\u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1<\/em> 76\/2014\/TT-BTC ng\u00e0y 16 th\u00e1ng 6 n\u0103m 2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 <\/em>\u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2014\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/em><\/span><\/p>\n

\u0110i\u1ec1u 1. B\u1ed5 sung Kho\u1ea3n 3, Kho\u1ea3n 4, Kho\u1ea3n 5 v\u00e0o \u0110i\u1ec1u 3<\/strong><\/span><\/h2>\n

1. B\u1ed5 sung Kho\u1ea3n 3 nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 64 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013, ngo\u00e0i s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung kho\u1ea3n ti\u1ec1n trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) gi\u00e1 \u0111\u1ea5t c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t nh\u00e2n (x) v\u1edbi h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t nh\u00e2n (x) v\u1edbi m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) nh\u00e2n (x) v\u1edbi di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u00e2n (x) v\u1edbi th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

Kho\u1ea3n ti\u1ec1n ph\u1ea3i n\u1ed9p b\u1ed5 sung th\u1ef1c hi\u1ec7n thu m\u1ed9t l\u1ea7n trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 v\u0103n b\u1ea3n gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng khi ch\u01b0a h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n n\u1ed9p th\u1eeba v\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

2. B\u1ed5 sung Kho\u1ea3n 4 nh\u01b0 sau:<\/span><\/p>\n

\u201c4. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c ch\u1eadm ti\u1ebfn \u0111\u1ed9 s\u1eed d\u1ee5ng \u0111\u1ea5t so v\u1edbi ti\u1ebfn \u0111\u1ed9 ghi trong d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n ho\u1eb7c \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 64 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 nh\u01b0ng v\u1eabn kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t; ngo\u00e0i s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung kho\u1ea3n ti\u1ec1n nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n:<\/span><\/p>\n

– Kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung trong th\u1eddi gian kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m. S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) gi\u00e1 \u0111\u1ea5t c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t nh\u00e2n (x) v\u1edbi h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t nh\u00e2n (x) v\u1edbi m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) nh\u00e2n (x) v\u1edbi di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

– Th\u1eddi gian kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng khi h\u1ebft th\u1eddi gian gia h\u1ea1n Nh\u00e0 n\u01b0\u1edbc ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t th\u00ec s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p b\u1ed5 sung c\u1ee7a th\u1eddi gian kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y. Th\u1eddi gian kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y tr\u1eeb (-) \u0111i th\u1eddi gian gia h\u1ea1n \u0111\u00e3 n\u1ed9p ti\u1ec1n b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c ch\u1eadm ti\u1ebfn \u0111\u1ed9 s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o kho\u1ea3n ti\u1ec1n ph\u1ea3i n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y c\u00f9ng v\u1edbi k\u1ef3 th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb tr\u1ea3 l\u1ea1i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p kho\u1ea3n ti\u1ec1n b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n tr\u1ea3 l\u1ea1i \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t\u201d.<\/span><\/p>\n

3. B\u1ed5 sung Kho\u1ea3n 5 nh\u01b0 sau:<\/span><\/p>\n

\u201c5. X\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a th\u1eeda \u0111\u1ea5t ho\u1eb7c khu \u0111\u1ea5t \u0111\u1ea5u gi\u00e1 c\u00f3 gi\u00e1 tr\u1ecb (t\u00ednh theo gi\u00e1 \u0111\u1ea5t trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t) d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng; d\u01b0\u1edbi 10 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ec9nh mi\u1ec1n n\u00fai, v\u00f9ng cao; d\u01b0\u1edbi 20 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ec9nh c\u00f2n l\u1ea1i th\u00ec gi\u00e1 kh\u1edfi \u0111i\u1ec3m l\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 do c\u01a1 quan t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t, h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh.<\/span><\/p>\n

– H\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m l\u00e0 h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p th\u1eeda \u0111\u1ea5t ho\u1eb7c khu \u0111\u1ea5t \u0111\u1ea5u gi\u00e1 thu\u1ed9c \u0111\u00f4 th\u1ecb, \u0111\u1ea7u m\u1ed1i giao th\u00f4ng, khu d\u00e2n c\u01b0 t\u1eadp trung c\u00f3 l\u1ee3i th\u1ebf, kh\u1ea3 n\u0103ng sinh l\u1ee3i th\u00ec c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, S\u1edf T\u00e0i ch\u00ednh b\u00e1o c\u00e1o \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh t\u0103ng h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m.<\/span><\/p>\n

– Vi\u1ec7c th\u00f4ng b\u00e1o gi\u00e1 \u0111\u1ea5t tr\u00fang \u0111\u1ea5u gi\u00e1 v\u00e0 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 88\/2016\/TTLT\/BTC-BTNMT.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a th\u1eeda \u0111\u1ea5t ho\u1eb7c khu \u0111\u1ea5u gi\u00e1 c\u00f3 gi\u00e1 tr\u1ecb (t\u00ednh theo gi\u00e1 \u0111\u1ea5t trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t) t\u1eeb 30 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng; t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ec9nh mi\u1ec1n n\u00fai, v\u00f9ng cao; t\u1eeb 20 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ec9nh c\u00f2n l\u1ea1i th\u00ec gi\u00e1 kh\u1edfi \u0111i\u1ec3m l\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 do S\u1edf T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh, chuy\u1ec3n cho H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng do S\u1edf T\u00e0i ch\u00ednh l\u00e0m Th\u01b0\u1eddng tr\u1ef1c h\u1ed9i \u0111\u1ed3ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh. Vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 87\/2016\/TTLT-BTC-BTNMT.<\/span><\/p>\n

c) Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ph\u00ea duy\u1ec7t ho\u1eb7c Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u1ee7y quy\u1ec1n ho\u1eb7c ph\u00e2n c\u1ea5p cho Gi\u00e1m \u0111\u1ed1c S\u1edf T\u00e0i ch\u00ednh, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n ph\u00ea duy\u1ec7t gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn tr\u01b0\u1edbc ng\u00e0y 15\/11\/2016 (ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh) th\u00ec c\u01a1 quan \u0111\u00f3 ti\u1ebfp t\u1ee5c ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n\u201d.<\/span><\/p>\n

\u0110i\u1ec1u 2. B\u1ed5 sung Kho\u1ea3n 4 v\u00e0o \u0110i\u1ec1u 11<\/strong><\/span><\/h2>\n

\u201c4. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013) c\u00f3 h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ed7n h\u1ee3p (giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t) m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ef1 nguy\u1ec7n \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng th\u00ec vi\u1ec7c kh\u1ea5u tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng lo\u1ea1i di\u1ec7n t\u00edch. Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng \u0111\u01b0\u1ee3c giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo t\u1ef7 l\u1ec7 di\u1ec7n t\u00edch c\u1ee7a t\u1eebng ph\u1ea7n trong t\u1ed5ng di\u1ec7n t\u00edch ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh; s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/p>\n

Kh\u00f4ng th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m (kh\u00f4ng ph\u1ea3i l\u00e0 ph\u1ea7n ng\u1ea7m c\u1ee7a c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean m\u1eb7t \u0111\u1ea5t) ho\u1eb7c c\u1ee7a ph\u1ea7n ng\u1ea7m c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean m\u1eb7t \u0111\u1ea5t m\u00e0 c\u00f3 ph\u1ea7n di\u1ec7n t\u00edch x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m v\u01b0\u1ee3t ra ngo\u00e0i ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t tr\u00ean b\u1ec1 m\u1eb7t.<\/span><\/p>\n

V\u00ed<\/em><\/strong> d\u1ee5:<\/em><\/strong><\/span><\/p>\n

D\u1ef1 \u00e1n khu \u0111\u00f4 th\u1ecb A c\u00f3 t\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t l\u00e0 100<\/em>ha; t<\/em>rong \u0111\u00f3<\/em>: \u0111\u1ea5t giao c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 50ha, \u0111\u1ea5t thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea l\u00e0 30ha, \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng \u0111\u01b0\u1ee3c giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 20ha. T\u1ed5<\/em>ng chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1<\/em>ng theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh l\u00e0 1.000 t\u1ef7 \u0111\u1ed3ng; s\u1ed1 <\/em>ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t giao c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 800 t\u1ef7 \u0111\u1ed3ng, s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p m\u1ed9t l\u1ea7n l\u00e0 350 t\u1ef7 \u0111\u1ed3ng. Vi\u1ec7c ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng v\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u t<\/em>r\u1eeb c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/span><\/p>\n

– Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1<\/em>ng t\u00ednh cho 01 ha \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n l\u00e0 1.000 t\u1ef7 \u0111\u1ed3ng: 100<\/em>ha = 10 t\u1ef7 \u0111\u1ed3ng\/ha; theo \u0111\u00f3<\/em>:<\/em><\/span><\/p>\n

+ Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi<\/em>\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: 10 t\u1ef7 \u0111\u1ed3ng\/ha x <\/em>50 ha = 500 t\u1ef7 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

+ Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c thu\u00ea tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea: 10 t\u1ef7 \u0111\u1ed3ng\/ha x <\/em>30 ha = 300 t\u1ef7 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

+ Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng <\/em>c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4<\/em>ng c\u1ed9ng \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: 10 t\u1ef7 \u0111\u1ed3ng\/ha x <\/em>20 ha = 200 t\u1ef7 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

– Ph\u00e2n b\u1ed5 <\/em>chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng (200 t\u1ef7 \u0111\u1ed3ng) v\u00e0o c\u00e1c ph\u1ea7n di\u1ec7n t\u00edch c\u00f2n l\u1ea1i nh\u01b0 sau:<\/em><\/span><\/p>\n

+ Ph\u00e2n b\u1ed5 cho di\u1ec7n t\u00edch giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/em><\/span><\/p>\n\n\n\n\n
50ha<\/em><\/span><\/td>\nx 200 t\u1ef7 \u0111\u1ed3ng = 125 t\u1ef7 \u0111\u1ed3ng<\/em><\/span><\/td>\n<\/tr>\n
(50ha+30ha)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

+ Ph\u00e2n b\u1ed5 <\/em>cho di\u1ec7n t\u00edch cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea:<\/em><\/span><\/p>\n\n\n\n\n
30ha<\/em><\/span><\/td>\nx 200 t\u1ef7 \u0111\u1ed3ng = 75 t\u1ef7 \u0111\u1ed3ng<\/em><\/span><\/td>\n<\/tr>\n
(50ha+30ha)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– Vi\u1ec7c kh\u1ea5u tr\u1eeb chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i di\u1ec7n t\u00edch nh\u01b0 sau:<\/em><\/span><\/p>\n

+ Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng c\u1ee7a d\u1ef1 \u00e1n ph\u00e2n b\u1ed5 <\/em>cho ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ed<\/em>nh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5<\/em>u tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p: 500 t\u1ef7 \u0111\u1ed3ng + 125 t\u1ef7 \u0111\u1ed3ng = 625 t\u1ef7 \u0111\u1ed3ng; s\u1ed1 <\/em>ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n ph\u1ea3i n\u1ed9p: 800 t\u1ef7 \u0111\u1ed3ng – 625 t\u1ef7 \u0111\u1ed3ng = 175 t\u1ef7 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

+ Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1<\/em>ng c\u1ee7a d\u1ef1 \u00e1n ph\u00e2n b\u1ed5<\/em> cho ph\u1ea7<\/em>n di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p: 300 t\u1ef7 \u0111\u1ed3ng + 75 t\u1ef7 \u0111\u1ed3ng = <\/em>375 t\u1ef7 \u0111\u1ed3ng. Do s\u1ed1 <\/em>ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p l\u00e0 350 t\u1ef7 \u0111\u1ed3ng n\u00ean chi <\/em>ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3<\/em>ng m\u1eb7t b\u1eb1ng c\u1ee7a d\u1ef1 \u00e1n ph\u00e2n b\u1ed5 <\/em>cho ph\u1ea7n di\u1ec7n t\u00edch t\u00ed<\/em>nh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 25 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n.\u201d<\/em><\/span><\/p>\n

\u0110i\u1ec1u 3. B\u1ed5 sung Kho\u1ea3n 3 v\u00e0o \u0110i\u1ec1u 14<\/strong><\/span><\/h2>\n

\u201c3. Gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng ngh\u0129a trang, ngh\u0129a \u0111\u1ecba \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eafn v\u1edbi h\u1ea1 t\u1ea7ng nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t t\u1eeb ng\u00e0y 27 th\u00e1ng 12 n\u0103m 2015 \u0111\u1ebfn ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2015\/N\u0110-CP v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 xin gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

b) Gi\u1ea3m 50% ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n thu\u1ed9c \u0111\u1ecba b\u00e0n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 v\u1ed1n t\u1eeb 6.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed1i thi\u1ec3u 6.000 t\u1ef7 \u0111\u1ed3ng trong th\u1eddi h\u1ea1n 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

c) Gi\u1ea3m 30% ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n thu\u1ed9c \u0111\u1ecba b\u00e0n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i v\u00f9ng n\u00f4ng th\u00f4n s\u1eed d\u1ee5ng t\u1eeb 500 lao \u0111\u1ed9ng tr\u1edf l\u00ean (kh\u00f4ng bao g\u1ed3m lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn th\u1eddi gian v\u00e0 lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 12 th\u00e1ng).<\/span><\/p>\n

d) Gi\u1ea3m 20% ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0110i\u1ec3m b, \u0110i\u1ec3m c Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

\u0111) Ch\u1ee7 \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 v\u1ed1n t\u1eeb 6.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i v\u00f9ng n\u00f4ng th\u00f4n s\u1eed d\u1ee5ng t\u1eeb 500 lao \u0111\u1ed9ng tr\u1edf l\u00ean quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, \u0110i\u1ec3m c Kho\u1ea3n n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t k\u00e8m theo ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00e3 gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u l\u00e0 6.000 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111ang s\u1eed d\u1ee5ng 500 lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c, \u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2015\/N\u0110-CP. C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh v\u00e0 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p khi th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra m\u00e0 d\u1ef1 \u00e1n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m ph\u1ea3i ho\u00e0n tr\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 4. B\u1ed5 sung Kho\u1ea3n 6 v\u00e0o \u0110i\u1ec1u 17<\/strong><\/span><\/h2>\n

“6. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2004 ho\u1eb7c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m sau ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2004, \u0111\u00e3 chi tr\u1ea3 ti\u1ec1n \u0111\u1ec1n b\u00f9, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ef1 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng ho\u1eb7c t\u1ef1 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2004; khi th\u1ef1c hi\u1ec7n chuy\u1ec3n sang giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2004 tr\u1edf v\u1ec1 sau nh\u01b0ng \u0111\u1ebfn nay ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; ho\u1eb7c \u0111\u00e3 x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0ng ch\u01b0a n\u1ed9p; ho\u1eb7c \u0111\u00e3 x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh nay ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t, h\u1ed7 tr\u1ee3 v\u1ec1 \u0111\u1ea5t theo ph\u01b0\u01a1ng \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ho\u1eb7c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng, t\u1ef1 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1ef1 th\u1ecfa thu\u1eadn, t\u1ef1 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng) v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p. S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t, h\u1ed7 tr\u1ee3 v\u1ec1 \u0111\u1ea5t ho\u1eb7c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p ph\u00e1p ph\u00e2n b\u1ed5 cho th\u1eddi gian \u0111\u00e3 \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ea5t ho\u1eb7c th\u1eddi gian \u0111\u00e3 \u0111\u01b0\u1ee3c giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh; tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i ch\u01b0a h\u1ea1ch to\u00e1n (n\u1ebfu c\u00f3), s\u1ed1 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

C\u01a1 quan t\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf, c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c c\u01a1 quan kh\u00e1c c\u00f3 li\u00ean quan (n\u1ebfu c\u1ea7n) x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n t\u1ef1 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn cho ph\u00e9p t\u1ef1 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng.<\/span><\/p>\n

\u0110i\u1ec1u 5. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/h2>\n
    \n
  1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 10 th\u00e1ng 02 n\u0103m 2017.<\/span><\/li>\n
  2. 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 c\u01a1 quan, \u0111\u01a1n v\u1ecb, 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 xem x\u00e9t, gi\u1ea3i quy\u1ebft.\/.<\/span><\/li>\n<\/ol>\n\n\n\n
    \u00a0N\u01a1i nh\u1eadn:
    \n<\/em><\/strong>– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
    \n – Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
    \n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc, Qu\u1ed1c h\u1ed9i;<\/span>
    \n – H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span>
    \n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
    \n – Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span><\/p>\n

    – T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
    \n – Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
    \n – UBTW M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
    \n – H\u0110ND, UBND, S\u1edf TC, C\u1ee5c Thu\u1ebf, KBNN c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<\/span>
    \n – Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam;<\/span>
    \n – C\u00f4ng b\u00e1o;<\/span>
    \n – C\u1ee5c Ki\u1ec3m tra VB QPPL (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
    \n – C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed: Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh, C\u1ee5c Qu\u1ea3n l\u00fd c\u00f4ng s\u1ea3n;<\/span>
    \n – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9;<\/span>
    \n – L\u01b0u: VT, QLCS. (460)<\/span><\/td>\n

    		\n

    KT. B\u1ed8 TR\u01af\u1edeNG
    \nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

    Nguy\u1ec5n H\u1eefu Ch\u00ed<\/span><\/p>\n

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

     <\/p>\n

    \n

    \n","protected":false},"excerpt":{"rendered":"

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