{"id":31764,"date":"2019-03-11T00:34:44","date_gmt":"2019-03-11T00:34:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31764"},"modified":"2019-03-08T03:43:55","modified_gmt":"2019-03-08T03:43:55","slug":"nghi-dinh-135-2016-nd-cp-ve-thu-tien-thue-dat-thue-mat-nuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31764","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 135\/2016\/N\u0110-CP v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc."},"content":{"rendered":"

Ng\u00e0y 09\/9\/2016, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 135\/2016\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 45\/2014\/N\u0110-CP v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 46\/2014\/N\u0110-CP v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc. K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn \u0111\u1ec3\u00a0b\u1ea1n\u00a0\u0111\u1ecdc c\u00f9ng theo d\u00f5i.<\/p>\n\n\n\n\n
\n

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

\n

S\u1ed1: 135\/2016\/N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 09 th\u00e1ng 9 n\u0103m 20<\/span>1<\/i>6<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A C\u00c1C NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH V\u1ec0 THU TI\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T, THU TI\u1ec0N THU\u00ca \u0110\u1ea4T, THU\u00ca M\u1eb6T N\u01af\u1edaC<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 16 th\u00e1ng 9 n\u0103m 2015;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt \u0111\u1ea5t \u0111ai ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2013;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch<\/span>\u00ed<\/i>nh;<\/span><\/i><\/p>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/span><\/i><\/p>\n

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

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a045\/2014\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a046\/2014\/N\u0110-CP\u00a0ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/span><\/p>\n

\u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/b>45\/2014\/N\u0110-CP\u00a0ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/b><\/p>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0Kho\u1ea3n 1\u00a0v\u00e0 b\u1ed5 sung Kho\u1ea3n 4 v\u00e0o\u00a0\u0110i\u1ec1u 4\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c1. T\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p l\u00e0 s<\/span>\u1ed1\u00a0ti\u1ec1n tr\u00fang \u0111\u1ea5u gi\u00e1. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi\u00a0<\/span>\u0111i\u1ec3m\u00a0c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

a) Gi\u00e1 kh\u1edfi\u00a0<\/span>\u0111i\u1ec3m\u00a0\u0111\u1ec3 \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a th\u1eeda \u0111\u1ea5t ho\u1eb7c khu \u0111\u1ea5t \u0111\u1ea5u gi\u00e1 c\u00f3 gi\u00e1 tr\u1ecb (t\u00ednh theo gi\u00e1 \u0111\u1ea5t trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t) 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 l\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 do S\u1edf T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh, chuy\u1ec3n cho H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng do S\u1edf T\u00e0i ch\u00ednh l\u00e0m th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh, tr\u00ecnh \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ph\u00ea duy\u1ec7t.<\/span><\/p>\n

b) Gi\u00e1 kh\u1edfi\u00a0<\/span>\u0111i\u1ec3m\u00a0\u0111\u1ec3 \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a th\u1eeda \u0111\u1ea5t ho\u1eb7c khu \u0111\u1ea5t \u0111\u1ea5u gi\u00e1 c\u00f3 gi\u00e1 tr\u1ecb (t\u00ednh theo gi\u00e1 \u0111\u1ea5t trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t) d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng; d\u01b0\u1edbi 10 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ec9nh mi\u1ec1n n\u00fai, v\u00f9ng cao; d\u01b0\u1edbi 20 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ec9nh c\u00f2n l\u1ea1i l\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 do c\u01a1 quan t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t.<\/span><\/p>\n

c) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi\u00a0<\/span>\u0111i\u1ec3m\u00a0\u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eafn v\u1edbi t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c ch\u1eadm ti\u1ebfn \u0111\u1ed9 s\u1eed d\u1ee5ng \u0111\u1ea5t so v\u1edbi ti\u1ebfn \u0111\u1ed9 ghi trong d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 64 Lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2013\u00a0th\u00ec kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi th\u1eddi gian ch\u1eadm ti\u1ebfn \u0111\u1ed9 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng v\u1edbi ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n ho\u1eb7c \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 64 Lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2013\u00a0nh\u01b0ng v\u1eabn kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc ch\u01b0a c\u00f3 Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng v\u1edbi ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi kho\u1ea3ng th\u1eddi gian t\u1eeb khi \u0111\u01b0\u1ee3c giao \u0111\u1ea5t \u0111\u1ebfn th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t.<\/span><\/p>\n

c) \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t, h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t, t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh\u201d.<\/span><\/p>\n

2. B\u1ed5 sung Kho\u1ea3n 9 v\u00e0o\u00a0\u0110i\u1ec1u 10\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c9. Kh\u00f4ng \u00e1p d\u1ee5ng mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi tr\u00fang \u0111<\/span>\u1ea5u gi\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m t<\/span>i\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span>.\u00a0Vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi giao \u0111\u1ea5t cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n ch\u00ednh s\u00e1ch c\u1ea3i thi\u1ec7n nh\u00e0 \u1edf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ch\u00ednh s\u00e1ch c\u00f3 li\u00ean quan v\u00e0 kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d.<\/span><\/p>\n

3. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3\u00a0<\/span>\u0111i\u1ec1u\u00a0n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/b>46\/2014\/N\u0110-CP\u00a0ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/b><\/p>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 4\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u0111<\/span>\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. Gi\u00e1 kh\u1edfi\u00a0<\/span>\u0111i\u1ec3m\u00a0\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 do c\u01a1 quan t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t.<\/span><\/p>\n

\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 v\u1ec1 thu 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<\/span>\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.<\/span><\/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 \u0111\u1ea5t l\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\u00a0<\/span>\u0111i\u1ec3m\u00a0\u0111\u1ec3 \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

– 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 \u0111\u1ea5u gi\u00e1 c\u00f3 gi\u00e1 tr\u1ecb (t\u00ednh theo gi\u00e1 \u0111\u1ea5t trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t) t\u1eeb 30 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng; t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ec9nh mi\u1ec1n n\u00fai, v\u00f9ng cao; t\u1eeb 20 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u1ed1i v\u1edbi t\u1ec9nh c\u00f2n l\u1ea1i th\u00ec gi\u00e1 kh\u1edfi\u00a0<\/span>\u0111i\u1ec3m\u00a0\u0111\u1ec3 \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee5 th<\/span>\u1ec3\u00a0do S<\/span>\u1edf\u00a0T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh, chuy\u1ec3n cho H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng do S\u1edf T\u00e0i ch\u00ednh l\u00e0m Th\u01b0\u1eddng tr\u1ef1c h\u1ed9<\/span>i\u00a0\u0111\u1ed3ng t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh, tr\u00ecnh \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ph\u00ea duy\u1ec7t.<\/span><\/p>\n

– 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 \u0111\u1ea5u gi\u00e1 c\u00f3 gi\u00e1 tr\u1ecb (t\u00ednh theo gi\u00e1 \u0111\u1ea5t trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t) d\u01b0\u1edbi 30 t\u1ef7 \u0111<\/span>\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng; d\u01b0\u1edbi 10 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ec9nh mi\u1ec1n n\u00fai, v\u00f9ng cao; d\u01b0\u1edbi 20 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ec9nh c\u00f2n l\u1ea1i th\u00ec gi\u00e1 \u0111\u1ea5t kh\u1edfi\u00a0<\/span>\u0111i\u1ec3m\u0111\u1ec3 \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 do c\u01a1 quan t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t.<\/span><\/p>\n

c) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 kh<\/span>\u1edfi\u00a0<\/span>\u0111i\u1ec3m\u00a0\u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea g\u1eafn v\u1edbi t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n\u00a0<\/span>l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc\u201d.<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i\u00a0Kho\u1ea3n 8, b\u1ed5 sung Kho\u1ea3n 9 v\u00e0 s\u1eeda Kho\u1ea3n 9 th\u00e0nh Kho\u1ea3n 10\u00a0\u0110i\u1ec1u 12\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c8<\/span>.\u00a0Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v<\/span>\u00e0o s\u1eed d\u1ee5ng\u00a0<\/span>ho\u1eb7c ch\u1eadm\u00a0ti\u1ebfn \u0111\u1ed9 s\u1eed d\u1ee5ng \u0111\u1ea5t so v\u1edbi ti\u1ebfn \u0111\u1ed9 ghi trong d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec ng\u01b0<\/span>\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c ti<\/span>\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m<\/span>\u00a0i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 64 Lu\u1eadt \u0111\u1ea5t \u0111ai th\u00ec kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c ti\u1ec1n thu\u00ea \u0111\u1ea5t ph<\/span>\u1ea3i n\u1ed9p cho th\u1eddi gian ch\u1eadm ti\u1ebfn \u0111\u1ed9 \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng l\u00e0m th<\/span>\u1ee7\u00a0t\u1ee5c \u0111<\/span>\u1ec3\u00a0\u0111\u01b0\u1ee3c gia h\u1ea1n ho\u1eb7c \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 64 Lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2013\u00a0nh\u01b0ng v\u1eabn kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc ch\u01b0a c\u00f3 Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u00ec ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh b<\/span>\u1eb1ng v\u1edbi ti<\/span>\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi kho\u1ea3ng th\u1eddi gian t\u1eeb khi \u0111\u01b0\u1ee3c giao \u0111\u1ea5t \u0111<\/span>\u1ebfn th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0ch\u00ednh th\u1ee9c c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t sau khi tr\u1eeb \u0111i th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh khi \u0111\u01b0\u1ee3c cho thu\u00ea \u0111<\/span>\u1ea5t. Th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1<\/span>i\u00a0\u0111a kh\u00f4ng qu\u00e1 03 n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 v\u00e0 kh\u00f4ng qu\u00e1 02 n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 tr\u1edf v\u1ec1 sau.<\/span><\/p>\n

c) \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng g<\/span>i\u00e1 \u0111\u1ea5t, h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111<\/span>\u1ea5t, t\u1ef7 l\u1ec7 ph<\/span>\u1ea7n tr\u0103m (%) t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh.<\/span><\/p>\n

9. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p v\u1edbi quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng \u0111\u1ea5t m\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\u1ea1<\/span>i\u00a0\u0110i\u1ec1u 57, \u0110i\u1ec1u 73 Lu\u1eadt \u0111\u1ea5t \u0111ai<\/span>\u00a0th\u00ec vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

10. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0110i\u1ec1u n\u00e0y.\u201d<\/span><\/p>\n

3. B\u1ed5 sung Kho\u1ea3n 4, Kho\u1ea3n 5, Kho\u1ea3n 6, Kho\u1ea3n 7 v\u00e0o\u00a0\u0110i\u1ec1u 13\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c4. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng th\u00f4ng qua h<\/span>\u00ecnh th\u1ee9c \u0111<\/span>\u1ea5u gi\u00e1 m\u00e0 c\u00f3 h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ed7n h\u1ee3p: Giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t v\u00e0\u00a0<\/span>nh\u00e0\u00a0\u0111\u1ea7u t\u01b0 t\u1ef1 nguy\u1ec7n \u1ee9ng tr\u01b0\u1edbc t<\/span>i\u1ec1n b\u1ed3i\u00a0th\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 vi\u1ec7c kh\u1ea5u tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng lo\u1ea1i di\u1ec7n t\u00edch v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng v\u00e0o c\u00e1c ph\u1ea7n\u00a0<\/span>di\u1ec7n t\u00edch \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

5. Tr\u01b0\u1eddng\u00a0h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea theo h<\/span>\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti<\/span>\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m nh\u01b0ng \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh cho\u00a0<\/span>m\u1ed9t s\u1ed1\u00a0n\u0103m do \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u00e3 \u1ee9ng\u00a0<\/span>tr\u01b0\u1edbc v\u00e0o ti\u1ec1n thu\u00ea\u00a0\u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, khi chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l<\/span>\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b<\/span>\u1eb1ng c<\/span>\u00f2n l\u1ea1i t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian \u0111\u00e3 th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb h\u1ebft ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o th\u1eddi gian \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p m\u1ed9t l<\/span>\u1ea7n cho th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n<\/span>\u00e0y.<\/span><\/p>\n

6. Tr\u01b0\u1eddng h<\/span>\u1ee3p doanh nghi\u1ec7p 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 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng<\/span>,\u00a0gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc theo quy \u0111\u1ecbnh ra th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m th\u00ec trong kho\u1ea3ng th\u1eddi gian \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v<\/span>\u1ec1\u00a0ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m doanh nghi\u1ec7p kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u00f3 quy\u1ec1n v\u1ec1 \u0111\u1ea5t \u0111ai nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t t<\/span>r\u1ea3\u00a0ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m.<\/span><\/p>\n

7. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 kh\u1ea5u tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2, Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea5t \u0111ai\u201d.<\/span><\/p>\n

4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0Kho\u1ea3n 7,\u00a0b\u1ed5 sung Kho\u1ea3n 8 v\u00e0o\u00a0\u0110i\u1ec1u 15\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c7. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 t\u1ea1i m\u1ed9t trong ba lo\u1ea1i gi\u1ea5y t<\/span>\u1edd\u00a0sau \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 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 thu\u00ea \u0111\u1ea5t 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-BTC\u00a0ng\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<\/span>\u1ed1\u00a01357TC\/Q\u0110-TCT ng\u00e0y 30 th\u00e1ng 12 n\u0103m 1995):<\/span><\/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 th\u00ec \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 \u0111\u1ea5t \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<\/span><\/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<\/span>\u00e3\u00a0th\u1ef1c hi\u1ec7n c\u1ea5p \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (Gi\u1ea5y ph\u00e9p \u0111<\/span>\u1ea7u t\u01b0) ho\u1eb7c \u0111\u00e3 thay \u0111\u1ed5i l\u1ea1i m\u1eabu H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t do quy \u0111\u1ecbnh v\u1ec1 th\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\u00a0<\/span>nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh\u0111\u01a1n gi<\/span>\u00e1\u00a0thu\u00ea \u0111\u1ea5t nh\u01b0ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng thay \u0111<\/span>\u1ed5i, khi \u0111<\/span>\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<\/span>\u1ec7\u00a0(%) \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111<\/span>\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 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2015 (\u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 142\/2005\/N\u0110-CP). Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 tr\u1edf \u0111i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

8.\u00a0<\/span>\u0110i\u1ec1u\u00a0ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\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 h\u00e0ng n\u0103m tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m theo \u0111\u00fang m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u00e3 ghi t\u1ea1i quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, h\u1ee3p \u0111\u1ed3ng cho thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c<\/span>\u00f3\u00a0th\u1ea9m quy\u1ec1n (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \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 v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a, chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba to\u00e0n b\u1ed9 quy\u1ec1n l\u1ee3i, ngh\u0129a v\u1ee5 v\u1ec1 \u0111\u1ea5t \u0111ai trong \u0111\u00f3 bao g\u1ed3m c\u1ea3 th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 m\u00e0 c\u1ea3 ba lo\u1ea1i gi\u1ea5y t\u1edd g\u1ed3m: 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) kh\u00f4ng 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 thu\u00ea \u0111\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i 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-BTC\u00a0ng\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<\/span>\u1ed1\u00a01357TC\/Q\u0110-TCT ng\u00e0y 30 th\u00e1ng 12 n\u0103m 1995 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t) th\u00ec vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

– T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2015 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang quy \u0111\u1ecbnh ho\u1eb7c \u0111\u00e3 t\u1ea1m t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0ban h\u00e0nh Th\u00f4ng b\u00e1o t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo s\u1ed1 \u0111<\/span>\u00e3\u00a0x\u00e1c \u0111\u1ecbnh ho\u1eb7c \u0111\u00e3 t\u1ea1m n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p \u0111ang t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 ho\u1eb7c ch\u01b0a x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 142\/20<\/span>05\/N\u0110-CP th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ec3 truy thu s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

– K\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1edd<\/span>i \u0111i\u1ec3m\u00a0ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 142\/2<\/span>005\/N\u0110-CP<\/span>,\u00a0s\u1ed1 chu k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn ng\u00e0y\u00a0<\/span>01 th<\/span>\u00e1ng 01 n\u0103m 2016 (02 chu k\u1ef3), m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a m<\/span>\u1ed7i chu k\u1ef3 t\u0103ng 15% so v\u1edbi \u0111\u01a1n gi\u00e1 thu\u00ea \u0111<\/span>\u1ea5t c\u1ee7a k\u1ef3 \u1ed5n \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3<\/span>.\u00a0\u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh 05 n\u0103m, khi \u0111\u1ebfn k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi<\/span>\u00e1\u00a0thu\u00ea \u0111\u1ea5t c\u1ee7a k\u1ef3 ti<\/span>\u1ebfp theo th\u00ec th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng 15% so v\u1edbi \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a\u00a0<\/span>k\u1ef3 \u1ed5n\u00a0\u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 \u00e1p d\u1ee5ng cho th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n\u00a0<\/span>gi\u00e1 thu\u00ea\u00a0\u0111\u1ea5t\u00a0<\/span>x\u00e1c\u00a0\u0111\u1ecbnh t\u1ea1i\u00a0<\/span>th\u1eddi \u0111i\u1ec3m\u00a0ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 n\u00eau tr\u00ean cao h\u01a1n \u0111\u01a1n gi\u00e1 x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u01a1n gi<\/span>\u00e1\u00a0thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 l\u00e0m \u0111\u01a1n gi\u00e1 cho k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u00e3 th\u1ef1c hi\u1ec7n x\u1eed l\u00fd ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 15 v\u00e0 Kho\u1ea3n 2, Kho\u1ea3n 4 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \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<\/span>\u1ebf\u00a0xu\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi<\/span>\u00e1\u00a0thu\u00ea \u0111\u1ea5t v\u00e0 x\u00e1c \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0142\/2005\/N\u0110-CP\u00a0th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng d\u00f9ng chung trong khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t trong th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016. Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0142\/2005\/N\u0110-CP\u00a0th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho to\u00e0n b\u1ed9 di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0142\/2005\/N\u0110-CP\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.\u00a0<\/span>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh di\u1ec7n t\u00edch \u0111\u1ea5t x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng d\u00f9ng chung trong khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng\u201d.<\/span><\/p>\n

5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0Kho\u1ea3n 1, Kho\u1ea3n 3\u00a0v\u00e0 b\u1ed5 sung Kho\u1ea3n 9, Kho\u1ea3n 10, Kho\u1ea3n 11 v\u00e0o\u00a0\u0110i\u1ec1u 18\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c1. 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 tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) N\u00f4ng, l\u00e2m tr\u01b0\u1eddng qu\u1ed1c doanh \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti<\/span>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai m\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t m\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh s\u1ef1 nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai.<\/span><\/p>\n

c) T\u1ed5 ch\u1ee9c, c<\/span>\u00e1\u00a0nh\u00e2n \u0111\u00e3 c\u00f3 Quy\u1ebft \u0111\u1ecbnh giao \u0111<\/span>\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, Quy\u1ebft \u0111\u1ecbnh ch<\/span>o\u00a0thu\u00ea \u0111\u1ea5t ho\u1eb7c H\u1ee3p \u0111<\/span>\u1ed3ng thu\u00ea \u0111\u1ea5t theo\u00a0<\/span>quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu<\/span>\u1eadt tr\u01b0<\/span>\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 nay ph\u1ea3i thu\u00ea \u0111\u1ea5t, ti<\/span>\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ea5t theo nguy\u00ean tr\u1ea1ng v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3n<\/span>g\u00a0\u0111\u01b0\u1ee3c m<\/span>i\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy\u00a0<\/span>\u0111\u1ecbnh\u00a0t\u1ea1i c<\/span>\u00e1c \u0110i\u1ec3m d, \u0110i\u1ec3m \u0111, \u0110i\u1ec3m e, \u0110i\u1ec3m g, \u0110i\u1ec3m h, \u0110i\u1ec3m i, \u0110i\u1ec3m k Kho\u1ea3n 1 \u0110i\u1ec1u 19 v\u00e0 Kho\u1ea3n 1 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

d) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111ang thu\u00ea \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/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 \u0111\u1ed1i 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, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

9. Kh\u00f4ng \u00e1p d\u1ee5ng mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p \u0111<\/span>\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 cho thu\u00ea.<\/span><\/p>\n

10. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m v\u00e0 \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ebfu th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a m\u00ecnh tr\u00ean \u0111\u1ea5t g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t cho th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo \u0111\u00fang m\u1ee5c \u0111\u00edch khi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) Ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m v\u00e0o gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n

b) Ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, ng\u01b0\u1eddi nh\u1eadn chuy<\/span>\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng theo \u0111\u00fang m\u1ee5c \u0111\u00edch c\u1ee7a \u0111\u1ea5t khi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 chuy\u1ec3n sang s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

11. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m v\u00e0 \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t kh<\/span>i\u00a0th\u1ef1c hi\u1ec7n chuy<\/span>\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c c<\/span>\u1ed5\u00a0ph\u1ea7n h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec t\u1ed5 ch\u1ee9c kinh t\u1ebf sau khi chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c c\u1ed5 ph\u1ea7n h<\/span>\u00f3a ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 mi<\/span>\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i\u00a0<\/span>n\u1ebfu ti\u1ebfp\u00a0t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c c\u1ed5 ph\u1ea7n h\u00f3a\u201d.<\/span><\/p>\n

6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0110i\u1ec3m b Kho\u1ea3n 1;\u00a0<\/span>b\u1ed5 sung\u00a0\u0110i\u1ec3m \u0111 v\u00e0o\u00a0Kho\u1ea3n 3;\u00a0s\u1eeda \u0111<\/span>\u1ed5i, b\u1ed5 sung\u00a0Kho\u1ea3n 8; b\u1ed5 sung Kho\u1ea3n 10 v\u00e0 s\u1eeda Kho\u1ea3n 10 th\u00e0nh Kho\u1ea3n 11\u00a0\u0110i\u1ec1u 19\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc cho to\u00e0n b\u1ed9 th\u1eddi h\u1ea1n thu\u00ea trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

…b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf cho c\u00f4ng nh\u00e2n c\u1ee7a c\u00e1c khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t ho\u1eb7c thu\u00ea l\u1ea1i \u0111\u1ea5t c\u1ee7a nh<\/span>\u00e0\u00a0\u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo quy ho\u1ea1ch \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c<\/span>\u00f3\u00a0th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t<\/span>;\u00a0ch\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.<\/span><\/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:<\/span><\/p>\n

…\u0111) Vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi D\u1ef1 \u00e1n \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,\u00a0khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao\u00a0\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 10 \u0110i\u1ec1u n\u00e0y.<\/span><\/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 v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

10. Nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \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,\u00a0khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao\u00a0\u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t sau th\u1eddi gian \u0111\u01b0\u1ee3c mi<\/span>\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

a) 11 n\u0103m n\u1ebfu \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n kh<\/span>\u00f4ng thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

b) 15 n\u0103m n\u1ebfu \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

c) To\u00e0n b\u1ed9 th\u1eddi gian thu\u00ea \u0111\u1ea5t n\u1ebfu \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n thu\u1ed9c Danh m\u1ee5c \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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

11. 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\u201d.<\/span><\/p>\n

7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 23\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u00e0ng n\u0103m.<\/span><\/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<\/span>\u00e0y; s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u00e0ng n\u0103m ph<\/span>\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0b<\/span>\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc (l\u00e0 th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0sau khi \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 th\u1eddi gian \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m do \u0111\u01b0\u1ee3c kh<\/span>\u1ea5u tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ph\u01b0\u01a1ng th\u1ee9c\u00a0<\/span>quy \u0111\u1ed5i\u00a0ra s<\/span>\u1ed1\u00a0n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n
\n

Ti\u1ec1n thu\u00ea \u0111\u1ea5t,\u00a0<\/span>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

8. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0Kho\u1ea3n 11\u00a0v\u00e0 b\u1ed5 sung Kho\u1ea3n 13, Kho\u1ea3n 14, Kho\u1ea3n 15, Kho\u1ea3n 16, Kho\u1ea3n 17\u00a0\u0110i\u1ec1u 31\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c11. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 \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 \u0111\u1ea5t \u0111ai n\u0103m 2003 \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c 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 th\u1eddi gian t\u01b0\u01a1ng \u1ee9ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 m\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i ra th\u1eddi gian t\u01b0\u01a1ng \u1ee9ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00e0 \u0111\u01a1n gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016.<\/span><\/p>\n

13. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m t\u1ef1 th\u1ecfa thu\u1eadn m\u1ee9c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n v\u1edbi ng\u01b0\u1eddi b\u1ecb thu h\u1ed3i \u0111\u1ea5t m\u00e0 s\u1ed1 ti\u1ec1n t\u1ef1 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng \u0111\u1ea5t, h\u1ed7 tr\u1ee3 v\u1ec1 \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c<\/span>\u00f3\u00a0th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh, \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p nh\u01b0ng \u0111\u1ebfn ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111ang th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1eeb d\u1ea7n v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2003 (tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 3 n\u0103m 2011) ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111<\/span>\u1ecbnh v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p. S\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u1ec1 \u0111\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c quy \u0111<\/span>\u1ed5i ra th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h<\/span>\u00e0ng n\u0103m theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th<\/span>\u1eddi \u0111i\u1ec3m\u00a0ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n

14. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2003 nh\u01b0ng th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf sau ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 th\u00ec \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x<\/span>\u00e1c \u0111\u1ecbnh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0\u0111\u01b0\u1ee3c b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf.<\/span><\/p>\n

15. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l<\/span>\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2003 nh<\/span>\u01b0ng \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 ch\u01b0a ho\u00e0n th<\/span>\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp t\u1ee5c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00f4ng b\u00e1o v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p (n<\/span>\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng th\u1eddi k\u1ef3.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o nh\u01b0ng ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p th\u00ec \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng ch\u1ec9 \u0111\u1ea1o x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, s\u1ed1 ti\u1ec1n x\u00e1c \u0111\u1ecbnh ph\u1ea3i n\u1ed9p th\u00eam (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o \u0111\u1ec3 t\u1ed5 ch\u1ee9c kinh t\u1ebf n\u1ed9p b\u1ed5 sung v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi\u00a0<\/span>kho\u1ea3n\u00a0thu b\u1ed5 sung n\u00e0y trong th\u1eddi gian tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3<\/span>c\u00a0x\u00e1c \u0111\u1ecbnh l\u1ea1i. \u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh l\u1ea1i, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c n\u1ed9p theo s\u1ed1 \u0111\u00e3 th\u00f4ng b\u00e1o; tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ch\u01b0a \u0111\u1ee7 th\u00ec nay ph\u1ea3i n\u1ed9p s\u1ed1 c\u00f2n thi\u1ebfu v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ra th\u00f4ng b\u00e1o n\u1ed9p ti<\/span>\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf ch\u01b0a n\u1ed9p ho\u1eb7c m\u1edbi t\u1ea1m n\u1ed9p m\u1ed9t ph\u1ea7n ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

Ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 t\u1ea1m n\u1ed9p (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t (\u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh) t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf. Ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f2n l\u1ea1i ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo ch\u00ednh s\u00e1ch v\u00e0 gi<\/span>\u00e1\u00a0\u0111\u1ea5t t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf (tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c giao \u0111\u1ea5t th\u1ef1c t\u1ebf tr\u01b0\u1edbc ng<\/span>\u00e0y 01 th\u00e1ng 01 n<\/span>\u0103m 2005 th\u00ec gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2005) v\u00e0 x\u1eed l\u00fd vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 sau:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f3 nguy\u00ean nh\u00e2n ch\u1ee7 quan t\u1eeb t\u1ed5 ch\u1ee9c kinh t\u1ebf th\u00ec t\u1ed5 ch\u1ee9c kinh t<\/span>\u1ebf\u00a0ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u0111<\/span>\u01b0\u01a1ng ti\u1ec1n ch\u1eadm\u00a0n\u1ed9p ti<\/span>\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu<\/span>\u1ebf\u00a0ph\u00f9 h\u1ee3p\u00a0<\/span>v\u1edbi t\u1eebng\u00a0th\u1eddi k\u1ef3.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng c\u00f3 nguy\u00ean nh\u00e2n ch\u1ee7 quan t<\/span>\u1eeb\u00a0t\u1ed5 ch\u1ee9c kinh t\u1ebf th\u00ec t\u1ed5<\/span>ch\u1ee9c kinh t\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p s\u1ed1 ti<\/span>\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

Kho\u1ea3n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf t\u1edbi th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0ch\u00ed<\/span>nh th\u1ee9c \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo t\u1ef7 l\u1ec7 % thu ti\u1ec1n ch\u1eadm n\u1ed9p ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng th\u1eddi k\u1ef3.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf nh\u01b0ng c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1eabn th\u00f4ng b\u00e1o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec coi nh\u01b0 t\u1ea1m n\u1ed9p v\u00e0 x\u1eed l\u00fd nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

\u0111) Th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p giao \u0111\u1ea5t \u0111\u00e3 gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng th\u00ec th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf l\u00e0 th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3\u00a0<\/span>th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p giao \u0111\u1ea5t ch\u01b0a gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng th<\/span>\u00ec\u00a0th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf l\u00e0 th\u1eddi\u00a0<\/span>\u0111i\u1ec3mb\u00e0n giao \u0111\u1ea5t \u0111\u00e3 gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ti\u1ebfn \u0111\u1ed9 g<\/span>iao \u0111\u1ea5t ghi trong d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t; tr\u01b0\u1eddng h\u1ee3p th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0ho\u00e0n th\u00e0nh gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng kh\u00f4ng \u0111\u00fang v\u1edbi ti\u1ebfn \u0111\u1ed9 giao \u0111\u1ea5t ghi trong d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c duy\u1ec7t th\u00ec th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf l\u00e0 th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0b\u00e0n giao \u0111\u1ea5t \u0111\u00e3 gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng tr\u00ean th\u1ef1c \u0111\u1ecba.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n c\u00f3 th\u1eddi gian gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng t\u1eeb hai n\u0103m tr\u1edf l\u00ean m\u00e0 trong d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t kh\u00f4ng x\u00e1c \u0111\u1ecbnh ti\u1ebfn \u0111\u1ed9 giao \u0111\u1ea5t th\u00ec vi\u1ec7c b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo t\u1eebng n\u0103m ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ho\u00e0n th\u00e0nh gi\u1ea3i ph\u00f3ng m\u1eb7t b<\/span>\u1eb1ng tr\u00ean th\u1ef1c \u0111\u1ecba.<\/span><\/p>\n

16. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 nh\u01b0ng sau ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 m\u1edbi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2<\/span>y\u00a0d\u1ef1ng c\u01a1 b\u1ea3n th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh thu\u00ea \u0111\u1ea5t ho\u1eb7c th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0\u0111\u01b0\u1ee3c b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf; ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111<\/span>\u1ec3\u00a0l\u00e0m th\u1ee7 t\u1ee5c mi<\/span>\u1ec5n, gi\u1ea3m tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t m\u1edbi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti<\/span>\u1ec1n thu\u00ea \u0111\u1ea5t th<\/span>\u00ec\u00a0ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) t\u00ednh t\u1eeb th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0n\u1ed9p h\u1ed3 s\u01a1 theo qu<\/span>y\u00a0\u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t trong kho\u1ea3ng th\u1eddi gian \u0111\u01b0\u1ee3c mi<\/span>\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo.<\/span><\/p>\n

17. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 m\u00e0 t\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, Gi\u1ea5y ph\u00e9p \u0111<\/span>\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p c\u00f3 ghi c\u1ee5 th\u1ec3 m\u1ee9c \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m\u00a0<\/span>ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u00e0 m\u1ee9c\u00a0n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0<\/span>;\u00a0ho\u1eb7c kh\u00f4n<\/span>g\u00a0ghi c\u1ee5 th\u1ec3 m\u1ee9c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111<\/span>\u1ea5t ho\u1eb7c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 nh\u01b0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t nh\u01b0ng ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ch\u1eadm l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m th\u00ec nay ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t, ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t m\u1edbi n\u1ed9p h<\/span>\u1ed3\u00a0s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) t\u00ednh t\u1eeb th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian c\u00f2n l\u1ea1i \u0111\u1ebfn\u00a0<\/span>tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, nay \u0111\u01b0\u1ee3c x\u1eed l\u00fd l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>kho\u1ea3nn\u00e0y th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n, gi\u1ea3m do ch\u1eadm l\u00e0m th\u1ee7 t\u1ee5c s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p sau khi h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o c\u00e1c\u00a0<\/span>kho\u1ea3n\u00a0ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c ph\u1ea3i n\u1ed9p n\u1ebfu \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t m\u00e0 v\u1eabn ch\u01b0a tr\u1eeb h\u1ebft.<\/span><\/p>\n

9. B\u1ed5 sung Kho\u1ea3n 5, Kho\u1ea3n 6 v\u00e0o\u00a0\u0110i\u1ec1u 32\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c5. X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p 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 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m nh\u01b0ng \u0111\u00e3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t c\u00f3 k\u1ebft c<\/span>\u1ea5u h\u1ea1 t<\/span>\u1ea7ng theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t thu ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014.<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 m\u00e0 ba lo\u1ea1i gi\u1ea5y t\u1edd g\u1ed3m: Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (Gi<\/span>\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) kh\u00f4ng ghi nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t ho\u1eb7c t\u1ea1i m\u1ed9t trong ba lo\u1ea1i gi\u1ea5y t\u1edd n\u00eau tr\u00ean c\u00f3 ghi nguy\u00ean t<\/span>\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t nh\u01b0ng \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 142\/2005\/N\u0110-CP\u00a0v\u00e0 \u0111\u00e3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t thu 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 7 n\u0103m 2014 th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 210 Lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2013\u00a0nh\u01b0 sau:<\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m cho th\u1eddi gian thu\u00ea \u0111\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2015 theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang quy \u0111\u1ecbnh ho\u1eb7c theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 t\u1ea1m t<\/span>\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1edd<\/span>i \u0111i\u1ec3m\u00a0ban h\u00e0nh Th\u00f4ng b\u00e1o t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n s<\/span>\u1ed1\u00a0ti\u1ec1n thu\u00ea \u0111\u1ea5t theo s\u1ed1 \u0111\u00e3 x\u00e1c \u0111<\/span>\u1ecbnh ho\u1eb7c \u0111\u00e3 t\u1ea1m n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p \u0111ang t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th<\/span>\u00e1ng 01 n\u0103m 2006 ho\u1eb7c ch\u01b0a x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh<\/span>\u1ecb\u00a0\u0111\u1ecbnh s\u1ed1\u00a0142\/2005\/N\u0110-CP\u00a0th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111<\/span>\u1ecbnh ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh, thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian\u00a0<\/span>t\u1eeb ng\u00e0y\u00a001 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2015.<\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u1ebfn h\u1ebft th\u1eddi gian cho thu\u00ea l\u1ea1i \u0111\u1ea5t. S\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf di\u1ec7n t\u00edch \u0111\u1ea5t cho thu\u00ea l\u1ea1i, th\u1eddi gian cho thu\u00ea l\u1ea1i \u0111\u1ea5t c\u00f2n l\u1ea1i t\u00ednh t<\/span>\u1eeb\u00a0ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 v\u00e0 c\u1ed9ng th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n n\u00e0y t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 ho\u1eb7c t\u00ednh t\u1eeb th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0cho thu\u00ea l\u1ea1i \u0111\u1ea5t \u0111\u1ebfn th\u1eddi<\/span>\u0111i\u1ec3m\u00a0n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t t\u1eeb sau ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t trong giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 v\u00e0 \u0111\u00e3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t thu ti\u1ec1n m\u1ed9t l<\/span>\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 210 Lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2013\u00a0nh\u01b0 sau:<\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh, thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m t\u1eeb th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2015 theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang quy \u0111\u1ecbnh ho\u1eb7c theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 t\u1ea1m t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0ban h\u00e0nh Th\u00f4ng b\u00e1o t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo s\u1ed1 \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ho\u1eb7c \u0111\u00e3 t\u1ea1m n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t ho\u1eb7c \u0111ang t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m nh\u01b0ng ch\u01b0a \u0111\u00fang ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0ban h\u00e0nh Th\u00f4ng b\u00e1o t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u1ec3 thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian t<\/span>\u1eeb\u00a0th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2015.<\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh, thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho th\u1eddi gian t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u1ebfn h<\/span>\u1ebft th\u1eddi gian cho thu\u00ea\u00a0<\/span>l\u1ea1i\u00a0\u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi di\u1ec7n t\u00edch \u0111\u00e3 cho thu\u00ea l\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m trong giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2009 (ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a069\/2009\/N\u0110-CPng\u00e0y 13 th\u00e1ng 8 n\u0103m 2009 c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh) th\u00ec s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p m\u1ed9t l\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b<\/span>\u1eb1ng ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0cho thu\u00ea l\u1ea1i \u0111\u1ea5t nh\u00e2n (x) s\u1ed1 n\u0103m cho thu\u00ea l\u1ea1i \u0111\u1ea5t (t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u1ebfn h\u1ebft th\u1eddi gian cho thu\u00ea l\u1ea1i \u0111\u1ea5t) v\u00e0 c\u1ed9ng th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c thu\u00a0<\/span>ti\u1ec1n ch\u1eadm\u00a0n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u1eebng th\u1eddi k\u1ef3 t\u00ednh t\u1eeb th\u1eddi\u00a0<\/span>\u0111i\u1ec3m nh\u00e0 \u0111\u1ea7u\u00a0t\u01b0 cho thu\u00ea l\u1ea1i \u0111\u1ea5t \u0111\u1ebfn th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span>.<\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m\u00a0<\/span>trong\u00a0giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2009 \u0111<\/span>\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014\u00a0<\/span>th\u00ec s\u1ed1\u00a0ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p m\u1ed9t l<\/span>\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p nh\u01b0 tr\u01b0\u1eddng h\u1ee3p giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 c\u00f9ng th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t (t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u1ebfn h<\/span>\u1ebft th\u1eddi gian cho thu\u00ea l\u1ea1i \u0111\u1ea5t) theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0cho thu\u00ea l\u1ea1i \u0111\u1ea5t.<\/span><\/p>\n

c) \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 g\u1ed3m: 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<\/span>\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t v\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n \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 v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc nh\u01b0ng \u0111\u00e3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t c\u00f3 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng theo h<\/span>\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea trong giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 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<\/span>\u1ed1\u00a0ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

d) Doanh nghi\u1ec7p kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t<\/span>\u1ea7ng khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b, \u0110i\u1ec3m c Kho\u1ea3n n\u00e0y tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2016. Qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y m\u00e0 doanh nghi\u1ec7p ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti<\/span>\u1ec1n th\u00ec b\u1ecb x\u1eed l\u00fd b\u1eb1ng c\u00e1c bi\u1ec7n ph\u00e1p h\u00e0nh ch\u00ednh v\u00e0 thu ti<\/span>\u1ec1n n\u1ed9p ti<\/span>\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ch\u01b0a n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu<\/span>\u1ebf.<\/span><\/p>\n

6. Vi\u1ec7c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ti\u1ec1n \u0111\u1ec1n b\u00f9, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t (bao g<\/span>\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ef1 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng ho\u1eb7c t\u1ef1 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng) m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 chi tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2004 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \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 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c \u0111\u00e3 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi<\/span>\u0111i\u1ec3m\u00a0x\u00e1c \u0111\u1ecbnh ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb\u00a0<\/span>s\u1ed1 ti\u1ec1n\u00a0b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t, h\u1ed7 tr\u1ee3 v\u1ec1 \u0111\u1ea5t theo ph\u01b0\u01a1ng \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ho\u1eb7c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0\u00a0<\/span>ph\u00ea duy\u1ec7t (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng\u00a0h\u1ee3p t\u1ef1 th\u1ecfa thu\u1eadn b<\/span>\u1ed3i th\u01b0\u1eddng, t\u1ef1 nh\u1eadn chuy<\/span>\u1ec3n nh\u01b0\u1ee3ng) t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0t\u1ef1 th\u1ecfa thu\u1eadn, t\u1ef1 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng (ph\u00e2n\u00a0<\/span>b\u1ed5 th\u1eddi\u00a0gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i t\u01b0\u01a1ng \u1ee9ng v\u1edb<\/span>i\u00a0di\u1ec7n t\u00edch c\u00f3 t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ch\u01b0a h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh) v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p v<\/span>\u00e0\u00a0kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 142\/2005\/N\u0110-CPng\u00e0y 14 th\u00e1ng 11 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t v\u00e0 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th<\/span>\u00ec\u00a0\u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t, h\u1ed7 tr\u1ee3 v\u1ec1 \u0111\u1ea5t theo ph\u01b0\u01a1ng \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ho\u1eb7c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c\u00a0<\/span>c\u01a1\u00a0quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00ea duy\u1ec7t (\u0111\u1ed1i\u00a0<\/span>v\u1edbi tr\u01b0\u1eddng\u00a0h\u1ee3p t\u1ef1 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng, t\u1ef1 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng) t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0t\u1ef1 th\u1ecfa thu\u1eadn, t\u1ef1 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng (ph\u00e2n b\u1ed5 cho th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch c\u00f3 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh) v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p v\u00e0 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p. S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea ph\u1ea3i n\u1ed9p \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 h\u00e0ng n\u0103m. \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i \u00e1p d\u1ee5ng theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2004 ho\u1eb7c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m sau ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2004, khi th\u1ef1c hi\u1ec7n chuy\u1ec3n sang giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb sau ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2004 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c \u0111\u00e3 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0x\u00e1c \u0111\u1ecbnh ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu<\/span>\u1eadt th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t, h\u1ed7 tr\u1ee3 v\u1ec1 \u0111\u1ea5t theo ph\u01b0\u01a1ng \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ho\u1eb7c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00ea duy\u1ec7t (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng, t\u1ef1 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng) t\u1ea1i th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a0t\u1ef1 th\u1ecfa thu\u1eadn, t\u1ef1 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng (ph\u00e2n b\u1ed5 cho th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n\u00a0<\/span>s\u1ed1 ti\u1ec1n\u00a0n\u00e0y v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh) v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p\u201d.<\/span><\/p>\n

10. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3\u00a0<\/span>\u0111i\u1ec1u\u00a0n\u00e0y.<\/span><\/p>\n

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

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y\u00a0<\/span>15 th\u00e1ng 11 n\u0103m 2016.<\/span><\/p>\n

2. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
\u00a0<\/i><\/b><\/p>\n

N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\n– Th\u1ee7 t\u01b0\u1edbng<\/span>,\u00a0c\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 T\u1ed5ng b\u00ed th\u01b0;
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \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 \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– T<\/span>\u00f2a\u00a0\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<\/span>\u01b0\u1edbc;
\n–\u00a0<\/span>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 t<\/span>ri\u1ec3n Vi\u1ec7t Nam;
\n– \u1ee6y ban TW 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: V\u0103n th\u01b0, KTN (<\/span>3b).<\/span><\/td>\n

\n

TM<\/b>. CH\u00cdNH PH\u1ee6
\n<\/span>TH\u1ee6\u00a0<\/b>T\u01af\u1edaNG<\/span><\/p>\n

<\/b>
\nNguy\u1ec5n Xu\u00e2n Ph\u00fac<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 09\/9\/2016, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 135\/2016\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 45\/2014\/N\u0110-CP v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 46\/2014\/N\u0110-CP v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc. K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn \u0111\u1ec3\u00a0b\u1ea1n\u00a0\u0111\u1ecdc c\u00f9ng theo d\u00f5i. CH\u00cdNH PH\u1ee6 ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM..<\/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\/31764"}],"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=31764"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31764\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31764"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}