{"id":31760,"date":"2019-03-10T00:25:22","date_gmt":"2019-03-10T00:25:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31760"},"modified":"2019-03-11T11:14:30","modified_gmt":"2019-03-11T11:14:30","slug":"nghi-dinh-46-2014-nd-cp-ve-tien-thu-tien-thue-dat-thue-mat-nuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31760","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 46\/2014\/N\u0110-CP v\u1ec1 ti\u1ec1n thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc"},"content":{"rendered":"\n\n\n\n
\n

CH\u00cdNH PH\u1ee6
\n——–<\/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 – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————-<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 46\/2014\/N\u0110-CP<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 05 n\u0103m 2014<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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

QUY \u0110\u1ecaNH V\u1ec0 THU TI\u1ec0N THU\u00ca \u0110\u1ea4T, THU\u00ca M\u1eb6T N\u01af\u1edaC<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c\u00a0Ch\u00ednh ph\u1ee7\u00a0ng\u00e0y 25\u00a0th\u00e1ng\u00a012 n\u0103m 2001;<\/i><\/p>\n

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

C\u0103n c\u1ee9 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ng\u00e0y 16 th\u00e1ng 12 n\u0103m 2002;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea7u t\u01b0 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Gi\u00e1 ng\u00e0y 20\u00a0th\u00e1ng\u00a06 n\u0103m 2012;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Ban h\u00e0nh\u00a0v\u0103n\u00a0b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008;<\/i><\/p>\n

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

Ch\u00ednh ph\u1ee7\u00a0ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/i><\/p>\n

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

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

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc trong\u00a0tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

1. Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t, g\u1ed3m \u0111\u1ea5t tr\u00ean b\u1ec1 m\u1eb7t v\u00e0 ph\u1ea7n ng\u1ea7m c\u1ee7a c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean m\u1eb7t \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

2. Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh trong l\u00f2ng \u0111\u1ea5t c\u00f3 m\u1ee5c \u0111\u00edch kinh doanh m\u00e0 c\u00f4ng tr\u00ecnh n\u00e0y 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 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

3. Nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

4. Nh\u00e0 n\u01b0\u1edbc gia h\u1ea1n th\u1eddi gian thu\u00ea \u0111\u1ea5t cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang thu\u00ea thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

5. Chuy\u1ec3n t\u1eeb h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc 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 tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 (ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh) sang h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea\u00a0\u0111\u1ea5t.<\/p>\n

6. Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/b><\/p>\n

1. Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m ho\u1eb7c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n

a) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, l\u00e0m mu\u1ed1i.<\/p>\n

b) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u01b0\u1ee3c giao quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 129 c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

c) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5; \u0111\u1ea5t s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kho\u00e1ng s\u1ea3n; \u0111\u1ea5t s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, l\u00e0m \u0111\u1ed3 g\u1ed1m; \u0111\u1ea5t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t phi n\u00f4ng nghi\u1ec7p.<\/p>\n

d) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng c\u00f3 m\u1ee5c \u0111\u00edch kinh doanh.<\/p>\n

\u0111) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0m mu\u1ed1i v\u01b0\u1ee3t h\u1ea1n m\u1ee9c giao \u0111\u1ea5t t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t mu\u1ed1i v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t mu\u1ed1i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

e) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, l\u00e0m mu\u1ed1i \u0111\u01b0\u1ee3c giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0m kinh t\u1ebf trang tr\u1ea1i ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m b Kho\u1ea3n 4 \u0110i\u1ec1u 142 Lu\u1eadt \u0110\u1ea5t \u0111ai; h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0m kinh t\u1ebf trang tr\u1ea1i khi chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i \u0111\u1ea5t m\u00e0 ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 142 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

g) T\u1ed5 ch\u1ee9c kinh t\u1ebf, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, l\u00e0m mu\u1ed1i; \u0111\u1ea5t s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p; \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng c\u00f3 m\u1ee5c \u0111\u00edch kinh doanh; \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u00e0 \u1edf \u0111\u1ec3 cho thu\u00ea.<\/p>\n

h) T\u1ed5 ch\u1ee9c kinh t\u1ebf, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i thu\u00ea \u0111\u1ea5t \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 161 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

i) T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t\u00a0x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh s\u1ef1 nghi\u1ec7p.<\/p>\n

k) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 ch\u1ee9c n\u0103ng ngo\u1ea1i giao s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c.<\/p>\n

2. Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea\u00a0\u0111\u1ea5t\u00a0tr\u1ea3 ti\u1ec1n thu\u00ea\u00a0\u0111\u1ea5t\u00a0h\u00e0ng n\u0103m trong c\u00e1c\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0sau:<\/p>\n

a) \u0110\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, l\u00e0m mu\u1ed1i ho\u1eb7c s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, l\u00e0m mu\u1ed1i k\u1ebft h\u1ee3p v\u1edbi nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh.<\/p>\n

b) T\u1ed5 ch\u1ee9c\u00a0kinh t\u1ebf, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t s\u00f4ng, ng\u00f2i, k\u00eanh r\u1ea1ch, su\u1ed1i \u0111\u1ec3 nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 163 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

c) Ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5ts\u00f4ng, ng\u00f2i, k\u00eanh, r\u1ea1ch, su\u1ed1i \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 163 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c Ban Qu\u1ea3n l\u00fd khu c\u00f4ng ngh\u1ec7 cao cho thu\u00ea\u00a0\u0111\u1ea5t\u00a0theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 150 Lu\u1eadt \u0110\u1ea5t \u0111ai; Ban Qu\u1ea3n l\u00fd khu kinh t\u1ebf cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 151 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c C\u1ea3ng v\u1ee5 h\u00e0ng kh\u00f4ng cho thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf, c\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 kinh doanh d\u1ecbch v\u1ee5 h\u00e0ng kh\u00f4ng t\u1ea1i c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay v\u00e0\u00a0\u0111\u1ea5t\u00a0x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 kinh doanh d\u1ecbch v\u1ee5 phi h\u00e0ng kh\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u 156 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho thu\u00ea m\u1eb7t n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 10 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

\u0110i\u1ec1u 3.\u00a0C\u0103n c\u1ee9\u00a0t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/b><\/p>\n

1. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u00e1c c\u0103n c\u1ee9 sau:<\/p>\n

a) Di\u1ec7n t\u00edch \u0111\u1ea5t cho thu\u00ea.<\/p>\n

b) Th\u1eddi h\u1ea1n cho thu\u00ea \u0111\u1ea5t.<\/p>\n

c) \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m; \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3\u00a0th\u1eddi gian\u00a0thu\u00ea, Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n thu\u00ea\u00a0\u0111\u1ea5t\u00a0th\u00ec \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t l\u00e0 \u0111\u01a1n gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1.<\/p>\n

d) H\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m ho\u1eb7c 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.<\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea m\u1eb7t n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 10 Lu\u1eadt \u0110\u1ea5t \u0111aiph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u00e1c c\u0103n c\u1ee9 sau:<\/p>\n

a) Di\u1ec7n t\u00edch m\u1eb7t n\u01b0\u1edbc cho thu\u00ea.<\/p>\n

b) M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng m\u1eb7t n\u01b0\u1edbc.<\/p>\n

c) \u0110\u01a1n gi\u00e1 thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/p>\n

d) H\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea m\u1eb7t n\u01b0\u1edbc tr\u1ea3 ti\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u00e0ng n\u0103m ho\u1eb7c cho thu\u00ea m\u1eb7t n\u01b0\u1edbc tr\u1ea3 ti\u1ec1n thu\u00ea m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/p>\n

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

QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/b><\/p>\n

M\u1ee5c 1: X\u00c1C \u0110\u1ecaNH TI\u1ec0N THU\u00ca \u0110\u1ea4T, THU\u00ca M\u1eb6T N\u01af\u1edaC<\/b><\/p>\n

\u0110i\u1ec1u 4. \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t<\/b><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1<\/p>\n

\u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m = T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) nh\u00e2n (x) Gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

a) T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t m\u1ed9t n\u0103m l\u00e0 1%, ri\u00eang \u0111\u1ed1i v\u1edbi:<\/p>\n

– \u0110\u1ea5t thu\u1ed9c \u0111\u00f4 th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, \u0111\u1ea7u m\u1ed1i giao th\u00f4ng, khu d\u00e2n c\u01b0 t\u1eadp trung c\u00f3 kh\u1ea3 n\u0103ng sinh l\u1ee3i \u0111\u1eb7c bi\u1ec7t, c\u00f3 l\u1ee3i th\u1ebf trong vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0m m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t kinh doanh, th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5 th\u00ec c\u0103n c\u1ee9 v\u00e0o th\u1ef1c t\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng,\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh) quy\u1ebft \u0111\u1ecbnh t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t m\u1ed9t n\u0103m nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3%.<\/p>\n

– \u0110\u1ea5t thu\u1ed9c v\u00f9ng s\u00e2u, v\u00f9ng xa, v\u00f9ng n\u00fai cao, h\u1ea3i \u0111\u1ea3o, v\u00f9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n\u00a0kinh t\u1ebf\u00a0– x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, v\u00f9ng c\u00f3\u00a0\u0111i\u1ec1u ki\u1ec7n\u00a0kinh t\u1ebf\u00a0– x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, l\u00e0m mu\u1ed1i; \u0111\u1ea5t s\u1eed d\u1ee5ng l\u00e0m m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a d\u1ef1 \u00e1n thu\u1ed9c l\u0129nh v\u1ef1c khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0, l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u0103n c\u1ee9 v\u00e0o th\u1ef1c t\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng,\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t m\u1ed9t n\u0103m nh\u01b0ng t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 0,5%.<\/p>\n

M\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh c\u1ee5 th\u1ec3 theo t\u1eebng khu v\u1ef1c, tuy\u1ebfn \u0111\u01b0\u1eddng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 c\u00f4ng b\u1ed1 c\u00f4ng khai trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai th\u1ef1c hi\u1ec7n.<\/p>\n

b) Gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4, Kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1.<\/p>\n

\u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t thu m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea l\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4, Kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m th\u00ec \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t l\u00e0 \u0111\u01a1n gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 c\u1ee7a th\u1eddi h\u1ea1n m\u1ed9t n\u0103m.<\/p>\n

\u0110\u01a1n gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u1ec3 \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y. \u0110\u01a1n gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh 10 n\u0103m, h\u1ebft th\u1eddi gian \u1ed5n \u0111\u1ecbnh th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo ch\u00ednh s\u00e1ch\u00a0v\u1ec1\u00a0thu ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1; m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u00fang \u0111\u1ea5u gi\u00e1 ho\u1eb7c \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a k\u1ef3 \u1ed5n \u0111\u1ecbnh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec \u0111\u01a1n gi\u00e1 thu\u00ea\u00a0\u0111\u1ea5tl\u00e0 \u0111\u01a1n gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t. Gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u1ec3 \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/p>\n

4. Gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh tr\u1ef1c ti\u1ebfp, chi\u1ebft tr\u1eeb, thu nh\u1eadp, th\u1eb7ng d\u01b0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 gi\u00e1 \u0111\u1ea5t \u00e1p d\u1ee5ng trong c\u00e1c\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0sau:<\/p>\n

a) X\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m cho chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ea7u ti\u00ean; x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1; x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t khi chuy\u00ean t\u1eeb thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 172 Lu\u1eadt \u0110\u1ea5t \u0111ai; x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t khi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 189 Lu\u1eadt \u0110\u1ea5t \u0111ai; x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m v\u00e0 \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea khi c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a th\u1eeda \u0111\u1ea5t ho\u1eb7c khu \u0111\u1ea5t 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 t\u1ec9nh c\u00f2n l\u1ea1i.<\/p>\n

b) X\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m trong \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 cho thu\u00ea theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/p>\n

5. Gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

a) X\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m cho chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u1ea7u ti\u00ean, x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1; x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea\u00a0\u0111\u1ea5t\u00a0khi chuy\u00ean t\u1eeb thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 172 Lu\u1eadt \u0110\u1ea5t \u0111ai; x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t khi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n\u00a0v\u1edbi\u00a0\u0111\u1ea5t\u00a0thu\u00ea theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 189 Lu\u1eadt \u0110\u1ea5t \u0111ai; x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea\u00a0\u0111\u1ea5t\u00a0tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m v\u00e0 \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea khi c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a th\u1eeda \u0111\u1ea5t ho\u1eb7c khu \u0111\u1ea5t 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\u00a0v\u1edbi\u00a0c\u00e1c t\u1ec9nh mi\u1ec1n n\u00fai, v\u00f9ng cao; d\u01b0\u1edbi 20 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ec9nh c\u00f2n l\u1ea1i.<\/p>\n

b) X\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m khi \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t cho chu k\u1ef3 \u1ed5n \u0111\u1ecbnh ti\u1ebfp theo.<\/p>\n

c) X\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m trong \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 cho thu\u00ea theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m.<\/p>\n

H\u00e0ng n\u0103m, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/p>\n

6. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0110i\u1ec1u n\u00e0y.<\/p>\n

\u0110i\u1ec1u 5. X\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m<\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ec3 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) theo quy \u0111\u1ecbnh Lu\u1eadt \u0110\u1ea5t \u0111ai, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t kh\u00f4ng qu\u00e1 30% \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u00ean b\u1ec1 m\u1eb7t v\u1edbi h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n, thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea kh\u00f4ng qu\u00e1 30% \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u00ean b\u1ec1 m\u1eb7t v\u1edbi h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

c) \u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

2. \u0110\u1ed1i v\u1edbi \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m g\u1eafn v\u1edbi 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 c\u00f3 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t th\u00eam n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n

\u0110i\u1ec1u 6. X\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc thu\u1ed9c nh\u00f3m \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i<\/b>\u00a0\u0110i\u1ec1u 10 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/b><\/p>\n

1. \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

a) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t kh\u00f4ng c\u00f3 m\u1eb7t n\u01b0\u1edbc, x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

b) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc th\u00ec \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea kh\u00f4ng th\u1ea5p h\u01a1n 50% \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m ho\u1eb7c \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t thu m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea c\u1ee7a lo\u1ea1i \u0111\u1ea5t c\u00f3 v\u1ecb tr\u00ed li\u1ec1n k\u1ec1 c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/p>\n

c) \u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh m\u1ee9c thu c\u1ee5 th\u1ec3 \u0111\u1ec3 t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y.<\/p>\n

2. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0110i\u1ec1u n\u00e0y:<\/p>\n

\u0110i\u1ec1u 7. Khung gi\u00e1 thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/b><\/p>\n

1. M\u1eb7t n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 10 Lu\u1eadt \u0110\u1ea5t \u0111ai\u00a0v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, khung gi\u00e1 thu\u00ea \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

a) D\u1ef1 \u00e1n s\u1eed d\u1ee5ng m\u1eb7t n\u01b0\u1edbc c\u1ed1 \u0111\u1ecbnh: t\u1eeb 20.000.000 \u0111\u1ed3ng\/km2<\/sup>\/n\u0103m \u0111\u1ebfn 300.000.000 \u0111\u1ed3ng\/km2<\/sup>\/n\u0103m.<\/p>\n

b) D\u1ef1 \u00e1n s\u1eed d\u1ee5ng m\u1eb7t n\u01b0\u1edbc kh\u00f4ng c\u1ed1 \u0111\u1ecbnh: t\u1eeb 100.000.000 \u0111\u1ed3ng\/km2<\/sup>\/n\u0103m \u0111\u1ebfn 750.000.000 \u0111\u1ed3ng\/km2<\/sup>\/n\u0103m.<\/p>\n

2. C\u0103n c\u1ee9 khung gi\u00e1 thu\u00ea m\u1eb7t n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y,\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n\u00a0c\u1ea5p\u00a0t\u1ec9nh\u00a0quy\u1ebft\u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a t\u1eebng d\u1ef1 \u00e1n.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0m\u1eb7t bi\u1ec3n thu\u00ea thu\u1ed9c \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh c\u1ee7a t\u1eeb hai t\u1ec9nh,\u00a0th\u00e0nh ph\u1ed1\u00a0tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng tr\u1edf l\u00ean th\u00ec\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng th\u1ed1ng nh\u1ea5t gi\u00e1 thu\u00ea m\u1eb7t n\u01b0\u1edbc; n\u1ebfu kh\u00f4ng th\u1ed1ng nh\u1ea5t \u0111\u01b0\u1ee3c th\u00ec b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/p>\n

3. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh v\u00e0 thu ti\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0 ti\u1ec1n thu\u00ea m\u1eb7t bi\u1ec3n \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n khai th\u00e1c d\u1ea7u kh\u00ed \u1edf l\u00e3nh h\u1ea3i v\u00e0 th\u1ec1m l\u1ee5c \u0111\u1ecba Vi\u1ec7t Nam.<\/p>\n

\u0110i\u1ec1u\u00a08. M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea<\/b><\/p>\n

1. M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ee5c \u0111\u00edch ghi trong quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t th\u00ec m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t.<\/p>\n

2. \u0110\u1ed1i v\u1edbi\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t,\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0thu\u00ea \u0111\u1ea5t nh\u01b0ng \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 h\u00e0ng n\u0103m theo m\u1ee5c \u0111\u00edch th\u1ef1c t\u1ebf \u0111ang s\u1eed d\u1ee5ng.<\/p>\n

\u0110i\u1ec1u 9. Di\u1ec7n t\u00edch \u0111\u1ea5t cho thu\u00ea<\/b><\/p>\n

1. Di\u1ec7n t\u00edch \u0111\u1ea5t cho thu\u00ea l\u00e0 di\u1ec7n t\u00edch ghi trong quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t,\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0di\u1ec7n t\u00edch ghi trong h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t l\u1edbn h\u01a1n so v\u1edbi di\u1ec7n t\u00edch trong quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t th\u00ec di\u1ec7n t\u00edch \u0111\u1ea5t cho thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo di\u1ec7n t\u00edch ghi trong h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t.<\/p>\n

2. Di\u1ec7n t\u00edch ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng di\u1ec7n t\u00edch \u0111\u1ea5t cho thu\u00ea tr\u1eeb \u0111i di\u1ec7n t\u00edch \u0111\u1ea5t kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

3. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t nh\u01b0ng \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu\u00ea\u00a0\u0111\u1ea5t\u00a0theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00e0 di\u1ec7n t\u00edch th\u1ef1c t\u1ebf \u0111ang s\u1eed d\u1ee5ng.<\/p>\n

\u0110i\u1ec1u 10. Th\u1eddi h\u1ea1n cho thu\u00ea \u0111\u1ea5t<\/b><\/p>\n

Th\u1eddi h\u1ea1n cho thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n t\u1eeb giao \u0111\u1ea5t sang cho thu\u00ea \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n cho thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

\u0110i\u1ec1u 11. C\u01a1 quan x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea<\/b><\/p>\n

1. C\u0103n c\u1ee9 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh, B\u1ea3ng gi\u00e1 \u0111\u1ea5t, h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t v\u00e0 m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i; Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u00fd ki\u1ebfn kh\u00e1c nhau v\u1ec1 \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t gi\u1eefa ng\u01b0\u1eddi thu\u00ea, \u0111\u1ea5t v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t th\u00ec quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft c\u1ee7a Ch\u1ee7 t\u1ecbch\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh l\u00e0 quy\u1ebft \u0111\u1ecbnh cu\u1ed1i c\u00f9ng.<\/p>\n

\u0110i\u1ec1u 12. X\u00e1c \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m<\/p>\n

Ti\u1ec1n thu\u00ea \u0111\u1ea5t thu m\u1ed9t n\u0103m \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng di\u1ec7n t\u00edch ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u00e2n (x) v\u1edbi \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng qua \u0111\u1ea5u gi\u00e1 cho thu\u00ea \u0111\u1ea5t) ho\u1eb7c t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 4 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 cho thu\u00ea \u0111\u1ea5t) ho\u1eb7c t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 5 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m) ho\u1eb7c t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 6 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc) c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea<\/p>\n

a) Ti\u1ec1n thu\u00ea \u0111\u1ea5t thu m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng di\u1ec7n t\u00edch \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u00e2n (x) v\u1edbi \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/p>\n

b) Ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc thu m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea nh\u00e2n (x) v\u1edbi \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc thu m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/p>\n

3. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea m\u1eb7t n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 10 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea m\u1eb7t n\u01b0\u1edbc tr\u1ea3 ti\u1ec1n thu\u00ea h\u00e0ng n\u0103m th\u00ec s\u1ed1 ti\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc thu h\u00e0ng n\u0103m b\u1eb1ng di\u1ec7n t\u00edch m\u1eb7t n\u01b0\u1edbc thu\u00ea nh\u00e2n (x) v\u1edbi \u0111\u01a1n gi\u00e1 thu\u00ea m\u1eb7t n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea m\u1eb7t n\u01b0\u1edbc tr\u1ea3 ti\u1ec1n thu\u00ea m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec s\u1ed1 ti\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng di\u1ec7n t\u00edch m\u1eb7t n\u01b0\u1edbc thu\u00ea nh\u00e2n (x) th\u1eddi gian thu\u00ea m\u1eb7t n\u01b0\u1edbc nh\u00e2n (x) \u0111\u01a1n gi\u00e1 thu\u00ea m\u1eb7t n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p\u00a0t\u1ed5 ch\u1ee9c\u00a0kinh t\u1ebf nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p c\u1ee7a\u00a0t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p v\u1edbi quy ho\u1ea1ch,\u00a0k\u1ebf ho\u1ea1ch\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t\u00a0m\u00e0 ph\u1ea3i chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sau khi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 57, \u0110i\u1ec1u 73 Lu\u1eadt \u0110\u1ea5t \u0111ai\u00a0th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai, s\u1ed1 ti\u1ec1n m\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p n\u1ebfu l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea ho\u1eb7c \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ebfu l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m. S\u1ed1 ti\u1ec1n t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t th\u00ec gi\u00e1 c\u1ee7a lo\u1ea1i \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh tr\u1ef1c ti\u1ebfp, chi\u1ebft tr\u1eeb, thu nh\u1eadp, th\u1eb7ng d\u01b0 th\u00ec gi\u00e1 c\u1ee7a lo\u1ea1i \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p ph\u00e1p \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t \u1edf c\u00f3 ngu\u1ed3n g\u1ed1c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p kh\u00f4ng c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, n\u1ebfu ph\u1ea3i chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m g Kho\u1ea3n 1 \u0110i\u1ec1u 57 Lu\u1eadt \u0110\u1ea5t \u0111ai\u00a0v\u00e0 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t th\u00ec s\u1ed1 ti\u1ec1n t\u1ed5 ch\u1ee9c\u00a0kinh t\u1ebf\u00a0\u0111\u00e3 tr\u1ea3 \u0111\u1ec3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p n\u1ebfu l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh t\u1ebf l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m, s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

S\u1ed1 ti\u1ec1n t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00eau tr\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p m\u1ed9t l\u1ea7n cho th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 ngu\u1ed3n g\u1ed1c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0\u00a0\u0111\u1ea5t\u00a0n\u00f4ng nghi\u1ec7p ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t g\u1eafn li\u1ec1n v\u1edbi\u00a0\u0111\u1ea5t\u00a0thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho thu\u00ea \u0111\u1ea5t th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u1ed5n \u0111\u1ecbnh l\u00e2u d\u00e0i (kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p) \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt\u00a0\u0110\u1ea5t\u00a0\u0111ai n\u0103m 2013 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n\u00a0xu\u1ea5t\u00a0kinh doanh phi n\u00f4ng nghi\u1ec7p th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea\u00a0\u0111\u1ea5t.<\/p>\n

5. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi v\u00e0o m\u1ee5c \u0111\u00edch ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, m\u1ee5c \u0111\u00edch kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf ph\u00e2n b\u1ed5 di\u1ec7n t\u00edch theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

6. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea v\u00e0 \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p sau \u0111\u00f3 ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t n\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch x\u00e2y d\u1ef1ng chi ti\u1ebft l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ea5t \u0111ai (n\u1ebfu c\u00f3) th\u00ec ph\u1ea3i n\u1ed9p b\u1ed5 sung ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

7. \u0110\u1ed1i v\u1edbi \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 ch\u1ee9c n\u0103ng ngo\u1ea1i giao c\u00f3 th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t d\u00e0i h\u01a1n 70 n\u0103m th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0 sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m, vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t 70 n\u0103m; s\u1ed1 n\u0103m s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p m\u1ed9t l\u1ea7n cho 70 n\u0103m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 gi\u00e1 \u0111\u1ea5t.<\/p>\n

8. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u1eadm ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 64 Lu\u1eadt \u0110\u1ea5t \u0111ai\u00a0nh\u01b0ng \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3\u00a0th\u1ea9m quy\u1ec1n\u00a0cho ph\u00e9p gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t 24 th\u00e1ng th\u00ec ph\u1ea3i n\u1ed9p th\u00eam cho Nh\u00e0 n\u01b0\u1edbc kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n v\u00e0 x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4, Kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

9. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0110i\u1ec1u n\u00e0y.<\/p>\n

\u0110i\u1ec1u 13. X\u1eed l\u00fd ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng<\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t \u1ee9ng v\u1ed1n cho t\u1ed5 ch\u1ee9c l\u00e0m nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng t\u1ea1o qu\u1ef9 \u0111\u1ea5t s\u1ea1ch \u0111\u1ec3 cho thu\u00ea \u0111\u1ea5t th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 ho\u1eb7c kh\u00f4ng \u0111\u1ea5u gi\u00e1 th\u00ec ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19, \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Vi\u1ec7c ho\u00e0n tr\u1ea3 ti\u1ec1n\u00a0b\u1ed3i th\u01b0\u1eddng\u00a0gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng cho Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t ph\u1ea3i ho\u00e0n tr\u1ea3 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\u00a0th\u1ea9m quy\u1ec1n\u00a0ph\u00ea duy\u1ec7t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m m\u1ed9t ph\u1ea7n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19, \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t ph\u1ea3i ho\u00e0n tr\u1ea3 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 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p. S\u1ed1 ti\u1ec1n 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.<\/p>\n

2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea \u0111\u1ea5t kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 v\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t t\u1ef1 nguy\u1ec7n \u1ee9ng tr\u01b0\u1edbc 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 th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t; m\u1ee9c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p. \u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng c\u00f2n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n

3. Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y g\u1ed3m ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 kinh ph\u00ed t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng.<\/p>\n

4. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0110i\u1ec1u n\u00e0y.<\/p>\n

\u0110i\u1ec1u 14. Th\u1eddi gian \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a d\u1ef1 \u00e1n thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea h\u00e0ng n\u0103m<\/b><\/p>\n

1. \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng\u00a0tr\u00ecnh\u00a0ng\u1ea7m, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m c\u1ee7a m\u1ed7i d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh 05 n\u0103m t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n t\u1eeb giao \u0111\u1ea5t sang thu\u00ea \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. H\u1ebft th\u1eddi gian \u1ed5n \u0111\u1ecbnh, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc \u00e1p d\u1ee5ng cho th\u1eddi gian ti\u1ebfp theo theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 5 v\u00e0 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

2. \u0110\u01a1n gi\u00e1 thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a m\u1ed7i d\u1ef1 \u00e1n trong tr\u01b0\u1eddng h\u1ee3p thu\u00ea m\u1eb7t n\u01b0\u1edbc tr\u1ea3 ti\u1ec1n thu\u00ea h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh 05 n\u0103m t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh cho thu\u00ea m\u1eb7t n\u01b0\u1edbc. H\u1ebft th\u1eddi gian \u1ed5n \u0111\u1ecbnh,\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea m\u1eb7t n\u01b0\u1edbc \u00e1p d\u1ee5ng cho th\u1eddi gian ti\u1ebfp theo theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

3. \u0110i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc, thu\u00ea m\u1eb7t n\u01b0\u1edbc trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

a) D\u1ef1 \u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u1ebft th\u1eddi gian \u1ed5n \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n

b) D\u1ef1 \u00e1n thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea th\u00ec th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng m\u1edbi t\u1ea1i th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

4. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t nh\u01b0ng \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 th\u00ec \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n

5. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc khi h\u1ebft th\u1eddi gian \u1ed5n \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n

\u0110i\u1ec1u 15. \u00c1p d\u1ee5ng \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/b><\/p>\n

1. D\u1ef1 \u00e1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; d\u1ef1 \u00e1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p c\u00f4ng chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t; d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111\u01b0\u1ee3c giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh v\u00e0 ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u00e1p d\u1ee5ng \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 5, \u0110i\u1ec1u 6 v\u00e0 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

2. D\u1ef1 \u00e1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 \u0111ang trong th\u1eddi gian \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t th\u00ec ti\u1ebfp t\u1ee5c \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ebfn h\u1ebft th\u1eddi gian \u1ed5n \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a th\u1eddi gian \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 m\u00e0 cao h\u01a1n \u0111\u01a1n gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/p>\n

3. D\u1ef1 \u00e1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc tr\u1ea3 ti\u1ec1n thu\u00ea h\u00e0ng n\u0103m kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y m\u00e0 th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i. \u0110\u1ed1i v\u1edbi th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo ch\u00ednh s\u00e1ch, ph\u00e1p lu\u1eadt c\u1ee7a t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n thanh, quy\u1ebft to\u00e1n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec kh\u00f4ng x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c m\u00e0 \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec trong th\u1eddi h\u1ea1n \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc kh\u00f4ng ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. H\u1ebft th\u1eddi h\u1ea1n \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea\u00a0\u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a th\u1eddi gian ti\u1ebfp theo theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p d\u00f9ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea (ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc) g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. H\u1ebft th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 5, \u0110i\u1ec1u 6 v\u00e0 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

7. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 t\u1ea1i m\u1ed9t trong ba lo\u1ea1i gi\u1ea5y t\u1edd sau \u0111\u00e2y: Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0), Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p (k\u00fd k\u1ebft) c\u00f3 quy \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0 c\u00f3 ghi nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n gi\u00e1 cho thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (Quy\u1ebft \u0111\u1ecbnh s\u1ed1 210A-TC\/VP ng\u00e0y 01 th\u00e1ng 4 n\u0103m 1990, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1417\/TC\/TC\u0110N ng\u00e0y 30 th\u00e1ng 12 n\u0103m 1994, Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0179\/1998\/Q\u0110-BTCng\u00e0y 24 th\u00e1ng 02 n\u0103m 1998, Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0189\/2000\/Q\u0110-BTC\u00a0ng\u00e0y 24 th\u00e1ng 11 n\u0103m 2000, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1357TC\/Q\u0110-TCT ng\u00e0y 30 th\u00e1ng 12 n\u0103m 1995):<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 142\/2005\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed7i chu k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh theo m\u1ee9c t\u1ef7 l\u1ec7 (%) \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea\u00a0\u0111\u1ea5t\u00a0\u0111\u00e3 ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0); Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t ho\u1eb7c H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 142\/2005\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u1ea5p \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0), thay \u0111\u1ed5i l\u1ea1i m\u1eabu H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t do quy \u0111\u1ecbnh\u00a0v\u1ec1\u00a0th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh m\u00e0 t\u1ea1i c\u00e1c gi\u1ea5y t\u1edd \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ed5i kh\u00f4ng c\u00f2n n\u1ed9i dung ghi nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t nh\u01b0ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng thay \u0111\u1ed5i, khi \u0111\u1ebfn k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a k\u1ef3 ti\u1ebfp theo th\u00ec m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng qu\u00e1 m\u1ee9c t\u1ef7 l\u1ec7 (%) \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf m\u1ed9t trong ba lo\u1ea1i gi\u1ea5y t\u1edd n\u00eau tr\u00ean so v\u1edbi \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a k\u1ef3 \u1ed5n \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 \u00e1p d\u1ee5ng cho th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i.<\/p>\n

\u0110i\u1ec1u 16. Chuy\u1ec3n t\u1eeb thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea<\/b><\/p>\n

T\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111ang \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 khi chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian thu\u00ea\u0111\u1ea5t\u00a0c\u00f2n l\u1ea1i. \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n c\u1ee7a th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3\u00a0quy\u1ebft \u0111\u1ecbnh\u00a0cho ph\u00e9p chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho th\u1eddi gian thu\u00ea v\u00e0 x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

\u0110i\u1ec1u 17. N\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t<\/b><\/p>\n

1. Khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c\u00a0\u0110i\u1ec3m d, \u0111, g Kho\u1ea3n 1 \u0110i\u1ec1u 57 c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai\u00a0th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n t\u1eeb \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t sang \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m ho\u1eb7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t gi\u1eefa c\u00e1c lo\u1ea1i \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m g Kho\u1ea3n 1 \u0110i\u1ec1u 57 Lu\u1eadt \u0110\u1ea5t \u0111ai\u00a0c\u00f3 c\u00f9ng h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t b\u1eb1ng m\u1ee9c ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi\u00a0th\u1eddi gian\u00a0s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i; tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00f9ng h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m th\u00ec khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

2. Khi \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n theo ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m gia h\u1ea1n.<\/p>\n

3. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0110i\u1ec1u n\u00e0y.<\/p>\n

M\u1ee5c 2: MI\u1ec4N, GI\u1ea2M TI\u1ec0N THU\u00ca \u0110\u1ea4T, THU\u00ca M\u1eb6T N\u01af\u1edaC<\/b><\/p>\n

\u0110i\u1ec1u 18. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/b><\/p>\n

1. Vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo t\u1eebng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 g\u1eafn v\u1edbi vi\u1ec7c cho thu\u00ea \u0111\u1ea5t m\u1edbi.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u1eeba thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u1eeba thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc, sau khi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh cho th\u1eddi gian thu\u00ea\u00a0\u0111\u1ea5t\u00a0ti\u1ebfp theo (n\u1ebfu c\u00f3); tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u m\u1ee9c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc kh\u00e1c nhau th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c gi\u1ea3m cao nh\u1ea5t.<\/p>\n

3. Mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19, \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t v\u00e0 t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p.<\/p>\n

4. D\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng m\u00e0 \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc cao h\u01a1n quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i; tr\u01b0\u1eddng h\u1ee3p m\u1ee9c \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u1ee7a th\u1eddi h\u1ea1n \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n

5. Kh\u00f4ng \u00e1p d\u1ee5ng mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n khai th\u00e1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n.<\/p>\n

6. Ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc sau khi l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo quy \u0111\u1ecbnh.<\/p>\n

7. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u01b0ng trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u00f3 nguy\u00ean nh\u00e2n t\u1eeb ph\u00eda ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi t\u1ea1i quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

8. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9 ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng trong th\u1eddi gian thu\u00ea c\u00f3 nguy\u1ec7n v\u1ecdng n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t (kh\u00f4ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i) th\u00ec th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai v\u00e0 c\u00f3 quy\u1ec1n, ngh\u0129a v\u1ee5 v\u1ec1 \u0111\u1ea5t \u0111ai nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

\u0110i\u1ec1u 19. Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/b><\/p>\n

1. Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc cho c\u1ea3 th\u1eddi h\u1ea1n thu\u00ea trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n

b) D\u1ef1 \u00e1n s\u1eed d\u1ee5ng \u0111\u1ea5t x\u00e2y d\u1ef1ng nh\u00e0 \u1edf cho c\u00f4ng nh\u00e2n c\u1ee7a c\u00e1c khu c\u00f4ng nghi\u1ec7p theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o gi\u00e1 cho thu\u00ea nh\u00e0.<\/p>\n

c) D\u1ef1 \u00e1n s\u1eed d\u1ee5ng \u0111\u1ea5t x\u00e2y d\u1ef1ng k\u00fd t\u00fac x\u00e1 sinh vi\u00ean b\u1eb1ng ti\u1ec1n t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng cho sinh vi\u00ean \u1edf kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o gi\u00e1 cho thu\u00ea nh\u00e0.<\/p>\n

d) \u0110\u1ea5t s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1; \u0111\u1ea5t th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n tr\u1ed3ng r\u1eebng ph\u00f2ng h\u1ed9, tr\u1ed3ng r\u1eebng l\u1ea5n bi\u1ec3n.<\/p>\n

\u0111) \u0110\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh s\u1ef1 nghi\u1ec7p c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p c\u00f4ng; \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u01a1 s\u1edf nghi\u00ean c\u1ee9u khoa h\u1ecdc c\u1ee7a doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan (n\u1ebfu c\u00f3) bao g\u1ed3m: \u0110\u1ea5t x\u00e2y d\u1ef1ng ph\u00f2ng th\u00ed nghi\u1ec7m, \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 v\u00e0 \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u01a1 s\u1edf th\u1ef1c nghi\u1ec7m, \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m.<\/p>\n

e) \u0110\u1ea5t x\u00e2y d\u1ef1ng c\u01a1 s\u1edf, c\u00f4ng tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00e0ng kh\u00f4ng tr\u1eeb \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u01a1 s\u1edf, c\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 kinh doanh d\u1ecbch v\u1ee5 h\u00e0ng kh\u00f4ng.<\/p>\n

g) H\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0m m\u1eb7t b\u1eb1ng x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf h\u1ee3p t\u00e1c x\u00e3, s\u00e2n ph\u01a1i, nh\u00e0 kho; x\u00e2y d\u1ef1ng c\u00e1c c\u01a1 s\u1edf d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, l\u00e0m mu\u1ed1i.<\/p>\n

h) \u0110\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng tr\u1ea1m b\u1ea3o d\u01b0\u1ee1ng, s\u1eeda ch\u1eefa, b\u00e3i \u0111\u1ed7 xe (bao g\u1ed3m c\u1ea3 khu b\u00e1n v\u00e9, khu qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh, khu ph\u1ee5c v\u1ee5 c\u00f4ng c\u1ed9ng) ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 v\u1eadn t\u1ea3i giao th\u00f4ng \u0111\u01b0\u1eddng b\u1ed9.<\/p>\n

i) \u0110\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u1ea5p n\u01b0\u1edbc bao g\u1ed3m: C\u00f4ng tr\u00ecnh khai th\u00e1c, x\u1eed l\u00fd n\u01b0\u1edbc, \u0111\u01b0\u1eddng \u1ed1ng v\u00e0 c\u00f4ng tr\u00ecnh tr\u00ean m\u1ea1ng l\u01b0\u1edbi \u0111\u01b0\u1eddng \u1ed1ng c\u1ea5p n\u01b0\u1edbc v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng c\u1ea5p n\u01b0\u1edbc (nh\u00e0 h\u00e0nh ch\u00ednh, nh\u00e0 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i v\u1eadt t\u01b0, thi\u1ebft b\u1ecb).<\/p>\n

k) \u0110\u1ea5t x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng s\u1eed d\u1ee5ng chung trong khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t theo quy ho\u1ea1ch \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 149 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

2. Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p (tr\u1ed3ng c\u00e2y l\u00e2u n\u0103m) theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u01b0\u1eddn c\u00e2y \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i c\u00e2y th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh k\u1ef9 thu\u1eadt tr\u1ed3ng v\u00e0 ch\u0103m s\u00f3c c\u00e2y l\u00e2u n\u0103m do B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n quy \u0111\u1ecbnh. Vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo d\u1ef1 \u00e1n g\u1eafn v\u1edbi vi\u1ec7c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t m\u1edbi, chuy\u1ec3n t\u1eeb giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t sang thu\u00ea \u0111\u1ea5t, kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 t\u00e1i canh v\u01b0\u1eddn c\u00e2y tr\u00ean di\u1ec7n t\u00edch \u0111\u1ea5t \u0111ang \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea.<\/p>\n

3. Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc sau th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

a) Ba (3) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0; \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh m\u1edbi c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf th\u1ef1c hi\u1ec7n di d\u1eddi theo quy ho\u1ea1ch, di d\u1eddi do \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng.<\/p>\n

b) B\u1ea3y (7) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/p>\n

c) M\u01b0\u1eddi m\u1ed9t (11) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n\u00a0kinh t\u1ebf\u00a0– x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; d\u1ef1 \u00e1n\u00a0\u0111\u1ea7u t\u01b0\u00a0thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i\u00a0\u0111\u1ea7u t\u01b0; d\u1ef1 \u00e1n thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/p>\n

d) M\u01b0\u1eddi l\u0103m (15) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; d\u1ef1 \u00e1n thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/p>\n

Danh m\u1ee5c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – 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

Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i ti\u1ec1n thu\u00ea \u0111\u1ea5t ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u1ecba b\u00e0n c\u00f3 \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh c\u1ee5 th\u1ec3.<\/p>\n

4. Vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao.<\/p>\n

5. D\u1ef1 \u00e1n x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean, vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n \u0111i\u1ec1u \u01b0\u1edbc \u0111\u00e3 cam k\u1ebft ho\u1eb7c theo nguy\u00ean t\u1eafc c\u00f3 \u0111i c\u00f3 l\u1ea1i.<\/p>\n

6. D\u1ef1 \u00e1n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n sang h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i.<\/p>\n

7. Vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng c\u00f3 m\u1ee5c \u0111\u00edch kinh doanh (x\u00e3 h\u1ed9i\u00a0h\u00f3a) thu\u1ed9c l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n\u00a0h\u00f3a, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch x\u00e3 h\u1ed9i h\u00f3a \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 h\u00f3a, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng.<\/p>\n

8. Vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o n\u00f4ng nghi\u1ec7p, n\u00f4ng th\u00f4n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 trong n\u00f4ng nghi\u1ec7p, n\u00f4ng th\u00f4n.<\/p>\n

9. Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ebfn h\u1ebft n\u0103m 2020 \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t n\u00f4ng nghi\u1ec7p trong h\u1ea1n m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt cho t\u1eebng v\u00f9ng \u0111\u1ed1i v\u1edbi h\u1ed9 n\u00f4ng d\u00e2n, h\u1ed9 n\u00f4ng tr\u01b0\u1eddng vi\u00ean, x\u00e3 vi\u00ean h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p nh\u1eadn giao kho\u00e1n c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p nay ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

10. Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh.<\/p>\n

\u0110i\u1ec1u 20. Gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/b><\/p>\n

1. Gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

a) H\u1ee3p t\u00e1c x\u00e3 thu\u00ea \u0111\u1ea5t \u0111\u1ec3 s\u1eed d\u1ee5ng l\u00e0m m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c gi\u1ea3m 50% ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

b) Thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, l\u00e0m mu\u1ed1i m\u00e0 b\u1ecb thi\u00ean tai, h\u1ecfa ho\u1ea1n l\u00e0m thi\u1ec7t h\u1ea1i d\u01b0\u1edbi 40% s\u1ea3n l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m ti\u1ec1n thu\u00ea t\u01b0\u01a1ng \u1ee9ng; thi\u1ec7t h\u1ea1i t\u1eeb 40% tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ed1i v\u1edbi n\u0103m b\u1ecb thi\u1ec7t h\u1ea1i.<\/p>\n

c) Thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, l\u00e0m mu\u1ed1i ho\u1eb7c kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y khi b\u1ecb thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t kh\u1ea3 kh\u00e1ng th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m 50% ti\u1ec1n thu\u00ea \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc trong th\u1eddi gian ng\u1eebng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

2. Vi\u1ec7c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t trong khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao.<\/p>\n

3. Vi\u1ec7c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o n\u00f4ng nghi\u1ec7p, n\u00f4ng th\u00f4n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 trong n\u00f4ng nghi\u1ec7p, n\u00f4ng th\u00f4n.<\/p>\n

4. D\u1ef1 \u00e1n x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean, vi\u1ec7c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n \u0111i\u1ec1u \u01b0\u1edbc \u0111\u00e3 cam k\u1ebft ho\u1eb7c theo nguy\u00ean t\u1eafc c\u00f3 \u0111i c\u00f3 l\u1ea1i.<\/p>\n

5. Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng.<\/p>\n

\u0110i\u1ec1u 21. Th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m<\/b><\/p>\n

1. C\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1, gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19, \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, c\u1ee5 th\u1ec3:<\/p>\n

a) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u0111\u1ed1i v\u1edbi\u00a0t\u1ed5 ch\u1ee9c\u00a0kinh t\u1ebf;\u00a0t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i thu\u00ea \u0111\u1ea5t.<\/p>\n

b) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u00ea \u0111\u1ea5t.<\/p>\n

2. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/p>\n

M\u1ee5c 3: THU N\u1ed8P TI\u1ec0N THU\u00ca \u0110\u1ea4T, THU\u00ca M\u1eb6T N\u01af\u1edaC<\/b><\/p>\n

\u0110i\u1ec1u\u00a022. Tr\u00ecnh t\u1ef1 x\u00e1c \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/b><\/p>\n

1. C\u0103n c\u1ee9 h\u1ed3 s\u01a1 \u0111\u1ecba ch\u00ednh (th\u00f4ng tin di\u1ec7n t\u00edch, v\u1ecb tr\u00ed, m\u1ee5c \u0111\u00edch, h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t, th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t) v\u1ec1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, gi\u00e1\u00a0\u0111\u1ea5t\u00a0c\u00f3 m\u1eb7t n\u01b0\u1edbc, \u0111\u01a1n gi\u00e1 cho thu\u00ea \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng\u00a0tr\u00ecnh\u00a0ng\u1ea7m, gi\u00e1 cho thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh; B\u1ea3ng gi\u00e1 \u0111\u1ea5t, m\u1ee9c t\u1ef7 l\u1ec7 (%) v\u00e0 h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh; c\u01a1 quan thu\u1ebf t\u1ed5 ch\u1ee9c vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 thu n\u1ed9p ti\u1ec1n thu\u00ea\u00a0\u0111\u1ea5t, thu\u1ebf m\u1eb7t n\u01b0\u1edbc,\u00a0c\u1ee5 th\u1ec3\u00a0nh\u01b0 sau:<\/p>\n

a) Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ecba ch\u00ednh theo quy \u0111\u1ecbnh; c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1, t\u00ednh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0 ra th\u00f4ng b\u00e1o ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc\u00a0g\u1eedi\u00a0\u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc th\u00ec trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec3 b\u1ed5 sung; sau khi c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ecba ch\u00ednh th\u00ec th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh l\u00e0 sau 05 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 b\u1ed5 sung.<\/p>\n

2. H\u00e0ng n\u0103m c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p c\u0103n c\u1ee9 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u00f3 thay \u0111\u1ed5i th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i ti\u1ec1n thu\u00ea\u00a0\u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p, sau \u0111\u00f3 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n.<\/p>\n

3. Sau th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc cho th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh ti\u1ebfp theo theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

4. C\u01a1 quan thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 theo d\u00f5i t\u00ecnh h\u00ecnh thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/p>\n

\u0110i\u1ec1u 23. X\u00e1c \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/b><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p\u00a0n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u00e0ng n\u0103m.<\/p>\n

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u00e0ng n\u0103m ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc sau khi \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n
\n

Ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n

\n

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

\n

\u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u00e0ng n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/p>\n<\/td>\n

\n

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

\n

Di\u1ec7n t\u00edch ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/p>\n\n\n\n
\n

Ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n

\n

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

\n

\u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u00e0ng n\u0103m<\/p>\n<\/td>\n

\n

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

\n

Di\u1ec7n t\u00edch ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n

\n

S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (n\u1ebfu c\u00f3)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 nguy\u1ec7n \u1ee9ng ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, sau khi tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y, nh\u00e0 \u0111\u1ea7u t\u01b0 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p v\u00e0 quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n\n
\n

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

\n

S\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t<\/p>\n<\/td>\n<\/tr>\n

\n

Ti\u1ec1n thu\u00ea\u00a0\u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p 01 n\u0103m<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

n: S\u1ed1 n\u0103m, th\u00e1ng kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/p>\n

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/p>\n\n\n\n
\n

Ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n

\n

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

\n

\u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc thu m\u1ed9t l\u1ea7n c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea sau khi \u0111\u00e3 tr\u1eeb \u0111i th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/p>\n<\/td>\n

\n

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

\n

Di\u1ec7n t\u00edch ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/p>\n\n\n\n
\n

Ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n

\n

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

\n

Ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n

\n

S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 nguy\u1ec7n \u1ee9ng ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, sau khi tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y, nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb s\u1ed1 ti\u1ec1n\u00a0b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n
\n

Ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n

\n

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

\n

Ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p sau khi tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n

\n

S\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u00e3 t\u1ef1 nguy\u1ec7n \u1ee9ng tr\u01b0\u1edbc theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec1u 24. Thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/b><\/p>\n

1. Ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n Vi\u1ec7t Nam (VN\u0110); tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i sang ti\u1ec1n VN\u0110 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p.<\/p>\n

2. Vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

a) C\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u1ebfn ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; \u0111\u1ed3ng th\u1eddi g\u1eedi \u0111\u1ebfn V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng.<\/p>\n

b) Ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u00e0ng n\u0103m, ti\u1ec1n thu\u00ea n\u1ed9p m\u1ed7i n\u0103m 2 k\u1ef3: K\u1ef3 th\u1ee9 nh\u1ea5t n\u1ed9p t\u1ed1i thi\u1ec3u 50% tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 5; k\u1ef3 th\u1ee9 hai tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 10 h\u00e0ng n\u0103m.<\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p\u00a0n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea<\/p>\n

a) Trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd Th\u00f4ng b\u00e1o ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a c\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p 50% ti\u1ec1n thu\u00ea \u0111\u1ea5t theo Th\u00f4ng b\u00e1o.<\/p>\n

b) Trong th\u1eddi h\u1ea1n 60 ng\u00e0y ti\u1ebfp theo, ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p 50% ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u00f2n l\u1ea1i theo Th\u00f4ng b\u00e1o.<\/p>\n

c) Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t ch\u01b0a n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n ch\u01b0a n\u1ed9p theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

5. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1edd khai, ch\u1ee9ng t\u1eeb, s\u1ed5 theo d\u00f5i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/p>\n

\u0110i\u1ec1u 25. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan, ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0 c\u1ea3ng v\u1ee5 h\u00e0ng kh\u00f4ng<\/b><\/p>\n

1. C\u01a1 quan t\u00e0i ch\u00ednh:<\/p>\n

a) Ch\u1ee7 tr\u00ec x\u00e2y d\u1ef1ng v\u00e0 tr\u00ecnh\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 4 Ngh\u1ecb n\u00e0y, m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo t\u1eebng khu v\u1ef1c, tuy\u1ebfn \u0111\u01b0\u1eddng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t.<\/p>\n

b) Ch\u1ee7 tr\u00ec x\u00e1c \u0111\u1ecbnh v\u00e0 tr\u00ecnh\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 (%) \u0111\u1ec3 t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ed1i v\u1edbi \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m, \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc, m\u1eb7t n\u01b0\u1edbc thu\u00ea.<\/p>\n

c) Ch\u1ee7 tr\u00ec x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p.<\/p>\n

d) L\u00e0 c\u01a1 quan th\u01b0\u1eddng tr\u1ef1c c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 \u0111\u1ec3 t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 xu\u1ea5t c\u1ee7a c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 b\u00e1o c\u00e1o H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng xem x\u00e9t tr\u01b0\u1edbc khi tr\u00ecnh\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh.<\/p>\n

2. C\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng,\u00a0V\u0103n\u00a0ph\u00f2ng\u00a0\u0111\u0103ng k\u00fd\u00a0\u0111\u1ea5t \u0111ai:<\/p>\n

X\u00e1c \u0111\u1ecbnh \u0111\u1ecba \u0111i\u1ec3m, v\u1ecb tr\u00ed, di\u1ec7n t\u00edch, lo\u1ea1i \u0111\u1ea5t, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea v\u00e0 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p.<\/p>\n

3. C\u01a1 quan thu\u1ebf:<\/p>\n

a) X\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t; x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m, s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc, s\u1ed1 ti\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

b) X\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 th\u00f4ng b\u00e1o cho C\u1ea3ng v\u1ee5 h\u00e0ng kh\u00f4ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n thu ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc trong khu v\u1ef1c c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay.<\/p>\n

c) T\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra, gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i v\u1ec1 thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

4. C\u01a1 quan kho b\u1ea1c:<\/p>\n

a) Thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc theo th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eeb ch\u1ed1i thu v\u00ec b\u1ea5t c\u1ee9 l\u00fd do g\u00ec.<\/p>\n

b) Kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n vi\u1ec7c thu ti\u1ec1n sang ng\u00e0y h\u00f4m sau khi \u0111\u00e3 nh\u1eadn \u0111\u1ee7 th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/p>\n

5. C\u1ea3ng v\u1ee5 h\u00e0ng kh\u00f4ng:<\/p>\n

a) Cung c\u1ea5p cho c\u01a1 quan thu\u1ebf h\u1ed3 s\u01a1 cho thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ea5t\u00a0trong\u00a0c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u 156 Lu\u1eadt \u0110\u1ea5t \u0111ain\u0103m 2013.<\/p>\n

b) C\u1ea3ng v\u1ee5 h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a\u00a0t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc trong c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

c) \u0110\u00f4n \u0111\u1ed1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ea5t trong c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay n\u1ed9p ti\u1ec1n thu\u00ea\u00a0\u0111\u1ea5t\u00a0theo \u0111\u00fang ph\u01b0\u01a1ng th\u1ee9c, th\u1eddi h\u1ea1n ghi trong H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t.<\/p>\n

6. Ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc:<\/p>\n

a) Th\u1ef1c hi\u1ec7n k\u00ea khai ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a 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

b) N\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo \u0111\u00fang ph\u01b0\u01a1ng th\u1ee9c, th\u1eddi h\u1ea1n ghi trong H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/p>\n

c) Qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 kh\u00f4ng n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

\u0110i\u1ec1u 26. X\u1eed l\u00fd ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/b><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c\u00a0v\u0103n\u00a0b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

\u0110i\u1ec1u\u00a027. Khi\u1ebfu n\u1ea1i v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i<\/b><\/p>\n

Vi\u1ec7c khi\u1ebfu n\u1ea1i v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Khi\u1ebfu n\u1ea1i v\u00e0 c\u00e1c\u00a0v\u0103n\u00a0b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. Trong th\u1eddi gian ch\u1edd gi\u1ea3i quy\u1ebft, ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i ph\u1ea3i n\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3\u00a0th\u1ea9m quy\u1ec1n\u00a0th\u00f4ng b\u00e1o.<\/p>\n

M\u1ee5c 4: TR\u00c1CH NHI\u1ec6M QU\u1ea2N L\u00dd NH\u00c0 N\u01af\u1edaC V\u1ec0 THU TI\u1ec0N THU\u00ca \u0110\u1ea4T, THU\u00ca M\u1eb6T N\u01af\u1edaC V\u00c0 X\u1eec L\u00dd N\u1ed8I DUNG CHUY\u1ec2N TI\u1ebeP, T\u1ed2N T\u1ea0I<\/b><\/p>\n

\u0110i\u1ec1u 28. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m<\/b><\/p>\n

1. H\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c kh\u1ea5u tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo quy \u0111\u1ecbnh.<\/p>\n

2. Quy \u0111\u1ecbnh h\u1ed3 s\u01a1, t\u1edd khai, ch\u1ee9ng t\u1eeb, m\u1eabu s\u1ed5 \u0111\u1ec3 qu\u1ea3n l\u00fd vi\u1ec7c thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0 ph\u00e2n c\u1ea5p vi\u1ec7c qu\u1ea3n l\u00fd thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u00f9 h\u1ee3p v\u1edbi ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u00e1p lu\u1eadt\u00a0\u0111\u1ea5t\u00a0\u0111ai.<\/p>\n

3. Ki\u1ec3m tra, h\u01b0\u1edbng d\u1eabn vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/p>\n

4. Thanh tra, ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/p>\n

5. Ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, ng\u00e0nh c\u00f3 li\u00ean quan th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t c\u00e1c quy \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng thu\u1ed9c \u0110i\u1ec1u 19, \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t, x\u1eed l\u00fd ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

6. Ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u1ebfp nh\u1eadn, lu\u00e2n chuy\u1ec3n h\u1ed3 s\u01a1 gi\u1eefa c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf v\u1edbi c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/p>\n

\u0110i\u1ec1u 29. B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m<\/b><\/p>\n

Ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u1ebfp nh\u1eadn, lu\u00e2n chuy\u1ec3n h\u1ed3 s\u01a1 gi\u1eefa c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng, c\u01a1 quan thu\u1ebf, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/p>\n

\u0110i\u1ec1u 30.\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh c\u00f3 tr\u00e1ch nhi\u1ec7m<\/b><\/p>\n

1. Ban h\u00e0nh B\u1ea3ng gi\u00e1 \u0111\u1ea5t, h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t, m\u1ee9c t\u1ef7 l\u1ec7 (%) t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, m\u1ee9c thu \u0111\u1ed1i v\u1edbi \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m, m\u1ee9c thu \u0111\u1ed1i v\u1edbi \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc v\u00e0 quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t; quy\u1ebft \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea m\u1eb7t n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi t\u1eebng d\u1ef1 \u00e1n c\u1ee5 th\u1ec3.<\/p>\n

2. Ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u1ea9n tr\u01b0\u01a1ng ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u1ec1 \u0111\u1ea5t \u0111ai \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t.<\/p>\n

3. Ch\u1ec9 \u0111\u1ea1o\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5tc\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0 vi\u1ec7c thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

4. Ch\u1ec9 \u0111\u1ea1o c\u01a1 quan chuy\u00ean m\u00f4n thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c qu\u1ea3n l\u00fd \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea v\u00e0 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

5. Ch\u1ec9 \u0111\u1ea1o ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai ph\u1ea1m v\u1ec1 k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n mi\u1ec5n, gi\u1ea3m kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, ch\u1ebf \u0111\u1ed9 g\u00e2y thi\u1ec7t h\u1ea1i cho Nh\u00e0 n\u01b0\u1edbc c\u0169ng nh\u01b0 ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

6. Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 vi\u1ec7c thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o.<\/p>\n

\u0110i\u1ec1u 31. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c\u00a0kinh t\u1ebf, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t v\u00e0 \u0111\u00e3 n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ea5t theo th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i, kh\u00f4ng ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t. Khi h\u1ebft th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ebfu \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 60 Lu\u1eadt\u00a0\u0110\u1ea5t\u00a0\u0111ai\u00a0th\u00ec ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

2. T\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t v\u00e0 \u0111\u00e3 n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, nay c\u00f3 nhu c\u1ea7u chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i.<\/p>\n

3. T\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013, \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 60 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013\u00a0v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

4. Ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc 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 \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf \u0111\u1ec3 b\u00e1n ho\u1eb7c b\u00e1n k\u1ebft h\u1ee3p cho thu\u00ea tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh n\u1ebfu c\u00f3 nhu c\u1ea7u chuy\u1ec3n sang giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 th\u00ec th\u1ef1c hi\u1ec7n theo ch\u00ednh s\u00e1ch giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p\u00a0t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 nh\u1eadn chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p\u00a0h\u1ee3p ph\u00e1p\u00a0c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec nay \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng trong th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n. Khi h\u1ebft th\u1eddi h\u1ea1n c\u1ee7a d\u1ef1 \u00e1n n\u1ebfu ti\u1ebfp t\u1ee5c c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

6. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ea5t v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh theo th\u00f4ng b\u00e1o th\u00ec \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a 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

b) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ebfn h\u1ebft n\u0103m 2014 v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c\u00a0v\u0103n\u00a0b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh cho th\u1eddi gian ch\u01b0a n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

7. T\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh trong khu kinh t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ea5t theo th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n, kh\u00f4ng ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t. Khi h\u1ebft th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n n\u1ebfu c\u00f3 nhu c\u1ea7u \u0111\u01b0\u1ee3c Ban Qu\u1ea3n l\u00fd khu kinh t\u1ebf xem x\u00e9t cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 151 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013\u00a0v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

8. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t b\u00e3i b\u1ed3i ven s\u00f4ng, ven bi\u1ec3n tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch n\u00f4ng nghi\u1ec7p thi \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng trong th\u1eddi h\u1ea1n giao \u0111\u1ea5t c\u00f2n l\u1ea1i. Khi h\u1ebft th\u1eddi h\u1ea1n giao \u0111\u1ea5t n\u1ebfu c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng \u0111\u1ea5t,\u00a0ph\u00f9 h\u1ee3p\u00a0v\u1edbi quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai n\u1ebfu \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 141 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013\u00a0th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

9. T\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, l\u00e0m mu\u1ed1i tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 133 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013\u00a0th\u00ec n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

10. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 \u0111\u00e3 nh\u1eadn chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ea5t trong th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i m\u00e0 kh\u00f4ng ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y. Khi h\u1ebft th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ebfu \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n gia h\u1ea1n theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

11. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u1ed3i th\u01b0\u1eddng gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng 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 theo ch\u00ednh s\u00e1ch b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003 nh\u01b0ng ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng t\u01b0\u01a1ng \u1ee9ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ed1 n\u0103m, th\u00e1ng \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m.<\/p>\n

12. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0121\/2010\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1edbi chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t l\u00e0 10 n\u0103m, khi h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh 10 n\u0103m th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0121\/2010\/N\u0110-CP\u00a0v\u1edbi\u00a0chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t l\u00e0 10 n\u0103m.<\/p>\n

\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0142\/2005\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1edbi chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t l\u00e0 05 n\u0103m, khi h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh 05 n\u0103m th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0142\/2005\/N\u0110-CP\u00a0v\u1edbi chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t l\u00e0 05 n\u0103m.<\/p>\n

\u0110i\u1ec1u 32. X\u1eed l\u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 c\u1ee5 th\u1ec3<\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 \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 \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t m\u00e0 m\u1ed9t trong ba lo\u1ea1i gi\u1ea5y t\u1edd Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0), Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p (k\u00fd k\u1ebft) c\u00f3 ghi nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t nh\u01b0ng \u0111\u00e3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t c\u00f3 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 th\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf th\u1eddi gian, di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 cho thu\u00ea l\u1ea1i, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m cho thu\u00ea l\u1ea1i \u0111\u1ea5t (theo nguy\u00ean t\u1eafc sau m\u1ed7i chu k\u1ef3 \u1ed5n \u0111\u1ecbnh 5 n\u0103m th\u00ec t\u0103ng 15% so v\u1edbi chu k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3) v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m \u0111\u00e3 n\u1ed9p cho nh\u00e0 n\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch n\u00e0y t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m cho thu\u00ea l\u1ea1i \u0111\u1ea5t (n\u1ebfu c\u00f3).<\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111ang th\u1ef1c hi\u1ec7n gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ebfn n\u0103m 2014 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 c\u00e1c gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t kinh doanh, h\u1ed7 tr\u1ee3 th\u1ecb tr\u01b0\u1eddng, gi\u1ea3i quy\u1ebft n\u1ee3 x\u1ea5u, h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo c\u00e1c ch\u00ednh s\u00e1ch n\u00e0y m\u00e0 v\u1eabn ch\u01b0a h\u1ebft th\u1eddi gian \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 \u00e1p d\u1ee5ng b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi 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 cho thu\u00ea \u0111\u1ea5t, \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t kinh doanh, n\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf Th\u00f4ng b\u00e1o t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m ban h\u00e0nh Th\u00f4ng b\u00e1o t\u1ea1m n\u1ed9p tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo Th\u00f4ng b\u00e1o t\u1ea1m n\u1ed9p v\u00e0 kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 th\u00f4ng b\u00e1o. K\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m (kh\u00f4ng \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh 05 n\u0103m) 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, t\u1ef7 l\u1ec7 (%) gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh, di\u1ec7n t\u00edch \u0111\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c t\u1ebf \u0111ang s\u1eed d\u1ee5ng \u0111\u1ec3 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p. \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ch\u1ec9 \u0111\u1ea1o c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 cho thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

4. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi 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 cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0142\/2005\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2005, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1121\/2010\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2010 v\u00e0 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m theo th\u00f4ng b\u00e1o t\u1ea1m n\u1ed9p c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc thi th\u1ef1c hi\u1ec7n x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m ban h\u00e0nh Th\u00f4ng b\u00e1o t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p\u00a0t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0142\/2005\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2005 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 t\u1ea1m n\u1ed9p v\u00e0 truy thu s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh.<\/p>\n

c) C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng\u00a0h\u1ee3p quy\u00a0\u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014.<\/p>\n

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

\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/b><\/p>\n

\u0110i\u1ec1u 33. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014.<\/p>\n

2. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0142\/2005\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0121\/2010\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0142\/2005\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/p>\n

\u0110i\u1ec1u 34. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/b><\/p>\n

C\u00e1c B\u1ed9 tr\u01b0\u1edfng,\u00a0Th\u1ee7 tr\u01b0\u1edfng\u00a0c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;
\n– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW
\n– V\u0103n ph\u00f2ng\u00a0T\u1ed5ng\u00a0b\u00ed th\u01b0;
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban\u00a0c\u1ee7a\u00a0\u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c\u00a0\u1ee6y ban\u00a0c\u1ee7a Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
\n– UB gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh QG;
\n– Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;
\n– Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
\n–\u00a0\u1ee6y ban\u00a0TW M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
\n– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n– VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTCP, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
\n– L\u01b0u:\u00a0V\u0103n\u00a0th\u01b0, KTN (3b).KN.<\/td>\n		\n

TM. CH\u00cdNH PH\u1ee6
\nTH\u1ee6 T\u01af\u1edaNG<\/b><\/p>\n

Nguy\u1ec5n T\u1ea5n D\u0169ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

CH\u00cdNH PH\u1ee6 ——– C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac —————- S\u1ed1: 46\/2014\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 05 n\u0103m 2014   NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH V\u1ec0 THU TI\u1ec0N THU\u00ca \u0110\u1ea4T, THU\u00ca M\u1eb6T N\u01af\u1edaC C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c\u00a0Ch\u00ednh ph\u1ee7\u00a0ng\u00e0y 25\u00a0th\u00e1ng\u00a012 n\u0103m 2001; C\u0103n c\u1ee9 Lu\u1eadt..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31760"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31760"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31760\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31760"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}