{"id":31766,"date":"2019-03-11T00:35:50","date_gmt":"2019-03-11T00:35:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31766"},"modified":"2019-03-11T19:00:56","modified_gmt":"2019-03-11T12:00:56","slug":"thong-tu-333-2016-tt-btc-sua-doi-quy-dinh-ve-thu-tien-thue-dat-thue-mat-nuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31766","title":{"rendered":"Th\u00f4ng t\u01b0 333\/2016\/TT-BTC s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc"},"content":{"rendered":"\n\n\n\n
\n

B<\/span>\u1ed8<\/b>\u00a0T\u00c0I CH\u00cdNH
\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: 333\/2016\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2016<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A TH\u00d4NG T\u01af S\u1ed0\u00a0<\/span>77\/2014\/TT-BTC\u00a0NG\u00c0Y 16 TH\u00c1NG 6 N\u0102M 2014 H\u01af\u1edaNG D\u1eaaN M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a046\/2014\/N\u0110-CP\u00a0NG\u00c0Y 15 TH\u00c1NG 5 N\u0102M 2014 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u1ec0 THU TI\u1ec0N THU\u00ca \u0110\u1ea4T, THU\u00ca M\u1eb6T N\u01af\u1edaC<\/p>\n

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

C\u0103n c\u1ee9\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a046\/2014\/N\u0110-CP\u00a0ng\u00e0y 15\u00a0th\u00e1ng\u00a05 n\u0103m 2014 c\u1ee7a\u00a0Ch\u00ednh ph\u1ee7\u00a0quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/span>s\u1ed1<\/i>\u00a0118\/2015\/N\u0110-CP\u00a0ng\u00e0y 12\u00a0th\u00e1ng\u00a011 n\u0103m 2015 c\u1ee7a\u00a0Ch\u00ednh ph\u1ee7\u00a0quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s<\/span>\u1ed1\u00a0<\/i>\u0110i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0135\/2016\/N\u0110-CP\u00a0ng\u00e0y 09\u00a0th\u00e1ng\u00a09 n\u0103m 2016\u00a0c\u1ee7a\u00a0Ch\u00ednh ph\u1ee7\u00a0s\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

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0215\/2013\/N\u0110-CP\u00a0ng\u00e0y 23\u00a0th\u00e1ng\u00a012 n\u0103m 2013 c\u1ee7a\u00a0Ch\u00ednh ph\u1ee7\u00a0quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0\u00a0c\u01a1 c\u1ea5u\u00a0t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

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

B\u1ed9 tr\u01b0\u1edfn<\/span>g\u00a0<\/i>B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1\u00a0<\/i>\u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s<\/span>\u1ed1<\/i>77\/2014\/TT-BTC\u00a0ng\u00e0y 16 th\u00e1ng 6 n\u0103m 2014 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a 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><\/i><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i<\/span><\/b>\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 3<\/span><\/b><\/p>\n

\u201c3. X\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \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:<\/span><\/p>\n

– Gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u1ec3 \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m l\u00e0 \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m do c\u01a1 quan t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t, h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t, m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh.<\/span><\/p>\n

– H\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t, m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m l\u00e0 h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t, m\u1ee9c t\u1ef7 l\u1ec7 ph<\/span>\u1ea7n tr\u0103m (%) do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t\u00a0trong\u00a0tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea \u0111\u1ea5t kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p th\u1eeda \u0111\u1ea5t ho\u1eb7c khu \u0111\u1ea5t \u0111\u1ea5u gi\u00e1 thu\u1ed9c \u0111\u00f4 th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, \u0111\u1ea7u m\u1ed1i giao th\u00f4ng, khu d\u00e2n c\u01b0 t\u1eadp trung c\u00f3 kh\u1ea3 n\u0103ng sinh l\u1ee3i \u0111\u1eb7c bi\u1ec7t, c\u00f3 l\u1ee3i th\u1ebf trong vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0m m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t kinh doanh, th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5 th\u00ec c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, S\u1edf T\u00e0i ch\u00ednh b\u00e1o c\u00e1o\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh t\u0103ng h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t, m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t c\u1ee7a th\u1eeda \u0111\u1ea5t ho\u1eb7c khu \u0111\u1ea5t \u0111\u1ea5u gi\u00e1 nh\u1ecf h\u01a1n th\u1eddi h\u1ea1n c\u1ee7a lo\u1ea1i \u0111\u1ea5t c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n\n\n\n\n
\n

Gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m<\/span><\/p>\n<\/td>\n

\n

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

\n

Gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t (x) h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t<\/p>\n<\/td>\n

x Th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t<\/td>\n<\/tr>\n
\n

Th\u1eddi h\u1ea1n c\u1ee7a lo\u1ea1i \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Th\u1eddi h\u1ea1n c\u1ee7a lo\u1ea1i \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 gi\u00e1 \u0111\u1ea5t v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Vi\u1ec7c th\u00f4ng b\u00e1o \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u00fang \u0111\u1ea5u gi\u00e1 v\u00e0 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 88\/2016\/TTLT\/BTC-BTNMT ng\u00e0y 22 th\u00e1ng 6 n\u0103m 2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng v\u1ec1 h\u1ed3 s\u01a1 v\u00e0 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u1ebfp nh\u1eadn, lu\u00e2n chuy\u1ec3n h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea:<\/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\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng; d\u01b0\u1edbi 10 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ec9nh mi\u1ec1n n\u00fai, v\u00f9ng cao; d\u01b0\u1edbi 20 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ec9nh c\u00f2n l\u1ea1i th\u00ec gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u1ec3 \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t do c\u01a1 quan t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 \u0111\u1ea5t c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t, h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m; x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m trong\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t nh\u1ecf h\u01a1n th\u1eddi h\u1ea1n c\u1ee7a lo\u1ea1i \u0111\u1ea5t c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t; th\u00f4ng b\u00e1o gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 v\u00e0 thu n\u1ed9p ti\u1ec1n tr\u00fang \u0111\u1ea5u gi\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

–\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0di\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 c\u00e1c t\u1ec9nh c\u00f2n l\u1ea1i th\u00ec gi\u00e1 kh\u1edfi \u0111i\u1ec3m l\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t do S\u1edf T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh, chuy\u1ec3n cho H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng do S\u1edf T\u00e0i ch\u00ednh l\u00e0m Th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh. Vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1\u00a087\/2016\/TTLT-BTC-BTNMT\u00a0ng\u00e0y 22 th\u00e1ng 6 n\u0103m 2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng h\u01b0\u1edbng d\u1eabn vi\u1ec7c th\u1ea9m \u0111\u1ecbnh d\u1ef1 th\u1ea3o b\u1ea3ng gi\u00e1 \u0111\u1ea5t c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh b\u1ea3ng gi\u00e1 \u0111\u1ea5t, th\u1ea9m \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n gi\u00e1 \u0111\u1ea5t c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 thu\u00ea \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m (kh\u00f4ng ph\u1ea3i l\u00e0 ph\u1ea7n ng\u1ea7m c\u1ee7a c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean m\u1eb7t \u0111\u1ea5t) th\u00ec gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y nh\u00e2n (x) v\u1edbi m\u1ee9c \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea \u0111\u1ed1i v\u1edbi \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc thu\u1ed9c nh\u00f3m \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 10 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t kh\u00f4ng c\u00f3 m\u1eb7t n\u01b0\u1edbc, gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc, gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y nh\u00e2n (x) v\u1edbi m\u1ee9c thu c\u1ee5 th\u1ec3 do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP.<\/span><\/p>\n

\u0111) Ch\u1ee7 t\u1ecbch\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ph\u00ea duy\u1ec7t ho\u1eb7c Ch\u1ee7 t\u1ecbch\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u1ee7y quy\u1ec1n ho\u1eb7c ph\u00e2n c\u1ea5p cho Gi\u00e1m \u0111\u1ed1c S\u1edf T\u00e0i ch\u00ednh, Ch\u1ee7 t\u1ecbch\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n ph\u00ea duy\u1ec7t gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea.<\/span><\/p>\n

e) \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn tr\u01b0\u1edbc ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016 (ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0135\/2016\/N\u0110-CP\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh) th\u00ec c\u01a1 quan \u0111\u00f3 ti\u1ebfp t\u1ee5c ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 2. B\u1ed5 sung Kho\u1ea3n 2a, Kho\u1ea3n 10, Kho\u1ea3n 11, Kho\u1ea3n 12 v\u00e0o<\/span><\/b>\u00a0\u0110i\u1ec1u 5<\/span><\/b><\/p>\n

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

\u201c2a. 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 n\u00f4ng nghi\u1ec7p 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 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t 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 th\u00ec vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y\u201d.<\/span><\/p>\n

2. B\u1ed5 sung Kho\u1ea3n 10 nh\u01b0 sau:<\/span><\/p>\n

\u201c10. Tr\u01b0\u1eddng h\u1ee3p \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 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh cho m\u1ed9t s\u1ed1 n\u0103m do \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ho\u1eb7c ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, khi chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i v\u00e0 kh\u00f4ng thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n c\u1ee7a th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i (sau khi tr\u1eeb \u0111i th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea c\u00f2n l\u1ea1i.<\/span><\/p>\n

b) S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng di\u1ec7n t\u00edch ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u00e2n (x) v\u1edbi \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y.\u201d<\/span><\/p>\n

3. B\u1ed5 sung Kho\u1ea3n 11 nh\u01b0 sau:<\/span><\/p>\n

\u201c11. 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 \u0110\u1ea5t \u0111ai n\u0103m 2013, ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung kho\u1ea3n ti\u1ec1n trong\u00a0th\u1eddi gian\u00a0\u0111\u01b0\u1ee3c gia h\u1ea1n nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh\u00a0\u0111\u01a1n\u00a0gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p m\u1ed9t n\u0103m t\u00ednh cho di\u1ec7n t\u00edch c\u00f3 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u00e2n (x) v\u1edbi th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m nh\u01b0ng c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t ho\u1eb7c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) gi\u00e1 \u0111\u1ea5t c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t nh\u00e2n (x) v\u1edbi h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t nh\u00e2n (x) v\u1edbi m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t nh\u00e2n (x) v\u1edbi di\u1ec7n t\u00edch t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u00e2n (x) v\u1edbi th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t.<\/span><\/p>\n

c) Kho\u1ea3n ti\u1ec1n ph\u1ea3i n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n thu m\u1ed9t l\u1ea7n trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 v\u0103n b\u1ea3n gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n v\u00e0 \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng khi ch\u01b0a h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n n\u1ed9p th\u1eeba v\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

d) C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.\u201d<\/span><\/p>\n

4. B\u1ed5 sung Kho\u1ea3n 12 nh\u01b0 sau:<\/span><\/p>\n

\u201c12. Tr\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\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c ch\u1eadm ti\u1ebfn \u0111\u1ed9 s\u1eed d\u1ee5ng \u0111\u1ea5t so v\u1edbi ti\u1ebfn \u0111\u1ed9 ghi trong d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n ho\u1eb7c \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 64 Lu\u1eadt \u0110\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; ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung kho\u1ea3n ti\u1ec1n nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n\u00a0th\u1eddi gian\u00a0s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n:<\/span><\/p>\n

–\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung trong th\u1eddi gian kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m.<\/span><\/p>\n

–\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m nh\u01b0ng c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t ho\u1eb7c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung trong th\u1eddi gian kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m. S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) gi\u00e1 \u0111\u1ea5t c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t nh\u00e2n (x) v\u1edbi h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t nh\u00e2n (x) v\u1edbi m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t nh\u00e2n (x) v\u1edbi di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

– Th\u1eddi gian kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t sau khi tr\u1eeb \u0111i th\u1eddi gian t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 (ba) 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 (hai) n\u0103m (\u0111\u1ed1i v\u1edbi\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 tr\u1edf v\u1ec1 sau).<\/span><\/p>\n

b)\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0\u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng khi h\u1ebft th\u1eddi gian gia h\u1ea1n Nh\u00e0 n\u01b0\u1edbc ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t th\u00ec s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p b\u1ed5 sung c\u1ee7a th\u1eddi gian kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y. Th\u1eddi gian kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y tr\u1eeb (-) \u0111i th\u1eddi gian gia h\u1ea1n \u0111\u00e3 n\u1ed9p ti\u1ec1n b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 11 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

c)\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c ch\u1eadm ti\u1ebfn \u0111\u1ed9 s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec c\u01a1 quan thu\u1ebf\u00a0ph\u1ed1i h\u1ee3p\u00a0v\u1edbi c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o kho\u1ea3n ti\u1ec1n ph\u1ea3i n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y c\u00f9ng v\u1edbi k\u1ef3 th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, Kho\u1ea3n 4 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai.<\/span><\/p>\n

d)\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb tr\u1ea3 l\u1ea1i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p kho\u1ea3n ti\u1ec1n b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb tr\u1ea3 l\u1ea1i \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 3. B\u1ed5 sung Kho\u1ea3n 4, Kho\u1ea3n 4a v\u00e0o<\/span><\/b>\u00a0\u0110i\u1ec1u 6<\/span><\/b><\/p>\n

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

\u201c4. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\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 m\u1ed9t s\u1ed1 n\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 tr\u01b0\u1edbc ho\u1eb7c ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, khi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n ho\u1eb7c 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 th\u00ec ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba v\u00e0 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng ho\u1eb7c ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian \u0111\u00e3 th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb h\u1ebft v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p.\u201d<\/span><\/p>\n

2. B\u1ed5 sung Kho\u1ea3n 4a v\u00e0o \u0110i\u1ec1u 6 nh\u01b0 sau:<\/span><\/p>\n

\u201c4a. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013) c\u00f3 h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ed7n h\u1ee3p (giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t) m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ef1 nguy\u1ec7n \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng th\u00ec vi\u1ec7c kh\u1ea5u tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng lo\u1ea1i di\u1ec7n t\u00edch. Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng \u0111\u01b0\u1ee3c giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo t\u1ef7 l\u1ec7 di\u1ec7n t\u00edch c\u1ee7a t\u1eebng ph\u1ea7n trong t\u1ed5ng di\u1ec7n t\u00edch ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh; s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/p>\n

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

V\u00ed d\u1ee5:<\/span><\/i><\/b><\/p>\n

D\u1ef1 \u00e1n khu \u0111\u00f4 th\u1ecb A c\u00f3 t\u1ed5ng di\u1ec7n t\u00edch\u00a0\u0111\u1ea5t\u00a0l\u00e0 100ha; trong \u0111\u00f3:\u00a0\u0111\u1ea5t\u00a0giao c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 50ha, \u0111\u1ea5t thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea l\u00e0 30ha, \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng \u0111\u01b0\u1ee3c giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 20ha. T\u1ed5ng chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc\u00a0c\u00f3\u00a0th\u1ea9m quy\u1ec1n\u00a0ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5\u00a0t\u00e0i ch\u00ednh\u00a0ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh l\u00e0 1.000 t\u1ef7 \u0111\u1ed3ng; s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t giao c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 800 t\u1ef7 \u0111\u1ed3ng, s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p m\u1ed9t l\u1ea7n l\u00e0 350 t\u1ef7 \u0111\u1ed3ng. Vi\u1ec7c ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng v\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/i><\/p>\n

– Chi\u00a0ph\u00ed\u00a0b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng t\u00ednh cho 01ha \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n l\u00e0 1.000 t\u1ef7 \u0111\u1ed3ng: 100ha = 10 t\u1ef7 \u0111\u1ed3ng\/ha; theo \u0111\u00f3:<\/span><\/i><\/p>\n

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

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

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

– Ph\u00e2n b\u1ed5 chi\u00a0ph\u00ed\u00a0b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng (200 t\u1ef7 \u0111\u1ed3ng) v\u00e0o c\u00e1c ph\u1ea7n di\u1ec7n t\u00edch c\u00f2n l\u1ea1i nh\u01b0 sau:<\/span><\/i><\/p>\n

+ Ph\u00e2n b\u1ed5 cho di\u1ec7n t\u00edch giao \u0111\u1ea5t\u00a0c\u00f3\u00a0thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/span><\/i><\/p>\n\n\n\n\n
\n

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

x 200 t\u1ef7 \u0111\u1ed3ng = 125 t\u1ef7 \u0111\u1ed3ng<\/i><\/td>\n<\/tr>\n
\n

(50ha+30ha)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

+ Ph\u00e2n b<\/span>\u1ed5\u00a0<\/i>cho di\u1ec7n t\u00edch cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea:<\/span><\/i><\/p>\n\n\n\n\n
\n

30ha<\/i><\/p>\n<\/td>\n

x 200 t\u1ef7 \u0111\u1ed3ng = 75 t\u1ef7 \u0111\u1ed3ng<\/i><\/td>\n<\/tr>\n
\n

(50ha+30ha)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– Vi\u1ec7c kh<\/span>\u1ea5<\/i>u tr\u1eeb chi\u00a0ph\u00ed\u00a0b<\/span>\u1ed3<\/i>i th\u01b0\u1eddng, gi\u1ea3i ph<\/span>\u00f3<\/i>ng m\u1eb7t b\u1eb1ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i di\u1ec7n t\u00edch nh\u01b0 sau:<\/span><\/i><\/p>\n

+ Chi\u00a0ph\u00ed\u00a0b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph<\/span>\u00f3<\/i>ng m\u1eb7t b\u1eb1ng c\u1ee7a d\u1ef1 \u00e1n ph\u00e2n b<\/span>\u1ed5\u00a0<\/i>cho ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p: 500 t\u1ef7 \u0111\u1ed3ng + 125 t\u1ef7 \u0111\u1ed3ng = 625t\u1ef7 \u0111\u1ed3ng; s<\/span>\u1ed1\u00a0<\/i>ti\u1ec1n s\u1eed d\u1ee5ng \u0111<\/span>\u1ea5<\/i>t c\u00f2n ph\u1ea3i n\u1ed9p: 800 t\u1ef7 \u0111\u1ed3ng – 625 t<\/span>\u1ef7\u00a0<\/i>\u0111\u1ed3ng = 175 t<\/span>\u1ef7\u00a0<\/i>\u0111\u1ed3ng.<\/span><\/i><\/p>\n

+ Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph<\/span>\u00f3<\/i>ng m\u1eb7t b\u1eb1ng c\u1ee7a d\u1ef1 \u00e1n ph\u00e2n b\u1ed5 cho ph\u1ea7n di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p: 300 t\u1ef7 \u0111\u1ed3ng + 75 t\u1ef7 \u0111\u1ed3ng\u00a0<\/span>=\u00a0<\/i>375 t\u1ef7 \u0111\u1ed3ng. Do s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p l\u00e0 350 t\u1ef7 \u0111\u1ed3ng n\u00ean chi\u00a0ph\u00ed\u00a0b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng c\u1ee7a d\u1ef1 \u00e1n ph\u00e2n b\u1ed5 cho ph\u1ea7n di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 25 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n.\u201d<\/span><\/i><\/p>\n

\u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i Kho\u1ea3n 2 v\u00e0 b\u1ed5 sung Kho\u1ea3n 3 v\u00e0o<\/span><\/b>\u00a0\u0110i\u1ec1u 8<\/span><\/b><\/p>\n

1. S\u1eeda \u0111\u1ed5i Kho\u1ea3n 2 nh\u01b0 sau:<\/span><\/p>\n

\u201c2. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a046\/2014\/N\u0110-CP\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 t\u1ea1i m\u1ed9t trong ba lo\u1ea1i gi\u1ea5y t\u1edd sau \u0111\u00e2y: Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0), Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, ban h\u00e0nh, 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 t\u1ea1i m\u1ed9t trong c\u00e1c Quy\u1ebft \u0111\u1ecbnh:\u00a0Quy\u1ebft\u00a0\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,\u00a0Quy\u1ebft \u0111\u1ecbnh\u00a0s\u1ed1\u00a0189\/2000\/Q\u0110-BTC\u00a0ng\u00e0y 24 th\u00e1ng 11 n\u0103m 2000, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1357TC\/Q\u0110-TCT ng\u00e0y 30 th\u00e1ng 12 n\u0103m 1995 th\u00ec vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 t\u1ea1i m\u1ed9t trong ba lo\u1ea1i gi\u1ea5y t\u1edd: Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0), Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, ban h\u00e0nh, k\u00fd k\u1ebft c\u00f3 quy \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t v\u00e0 nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n gi\u00e1 cho thu\u00ea \u0111\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau tr\u00ean ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n\u00a0c\u1ea5p\u00a0\u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0) ho\u1eb7c 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 nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t nh\u01b0ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng thay \u0111\u1ed5i; \u0111\u1ebfn ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a046\/2014\/N\u0110-CP\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh 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\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec c\u01a1 quan thu\u1ebf b\u00e1o c\u00e1o\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh 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 nguy\u00ean t\u1eafc sau m\u1ed7i chu k\u1ef3 \u1ed5n \u0111\u1ecbnh 5 n\u0103m t\u0103ng 15% so v\u1edbi chu k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng\u00a0h\u1ee3p quy\u00a0\u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a n\u00eau tr\u00ean \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0142\/2005\/N\u0110-CP\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a069\/2009\/N\u0110-CP\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0121\/2010\/N\u0110-CP\u00a0v\u00e0 kh\u00f4ng thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, khi \u0111\u1ebfn c\u00e1c k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t ti\u1ebfp theo th\u00ec c\u01a1 quan thu\u1ebf b\u00e1o c\u00e1o\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c t\u1ef7 l\u1ec7 (%) \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i 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 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a k\u1ef3 \u1ed5n \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2015. 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 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 8 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0(\u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i\u00a0Kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP) v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.\u201d<\/span><\/p>\n

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

\u201c3.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0\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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 m\u00e0 \u0111\u01a1n gi\u00e1 cho thu\u00ea \u0111\u1ea5t x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i m\u1ed9t trong c\u00e1c Quy\u1ebft \u0111\u1ecbnh: 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\u1ed1 1357TC\/Q\u0110-TCT ng\u00e0y 30 th\u00e1ng 12 n\u0103m 1995 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0ng t\u1ea5t c\u1ea3 ba lo\u1ea1i gi\u1ea5y t\u1edd l\u00e0 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,\u00a0H\u1ee3p \u0111\u1ed3ng\u00a0thu\u00ea \u0111\u1ea5t do c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, ban h\u00e0nh, k\u00fd k\u1ebft kh\u00f4ng ghi nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t v\u00e0 \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t theo \u0111\u00fang m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u00e3 ghi t\u1ea1i quy\u1ebft \u0111\u1ecbnh, h\u1ee3p \u0111\u1ed3ng cho thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i (kh\u00f4ng bao g\u1ed3m\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian thu\u00ea \u0111\u1ea5t) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) 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 \u0111i\u1ec3m ban 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\u00e3 x\u00e1c \u0111\u1ecbnh ho\u1eb7c \u0111\u00e3 t\u1ea1m n\u1ed9p.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0\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\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\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 v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

b) \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \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\u1eddi \u0111i\u1ec3m ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1142\/2005\/N\u0110-CP\u00a0, s\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 01 th\u00e1ng 01 n\u0103m 2016 l\u00e0 02 chu k\u1ef3, m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a m\u1ed7i chu k\u1ef3 t\u0103ng 15% so v\u1edbi \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a k\u1ef3 \u1ed5n \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3. \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016, khi \u0111\u1ebfn k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a k\u1ef3 ti\u1ebfp theo c\u1ee7a th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng 15% so v\u1edbi \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a k\u1ef3 \u1ed5n \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y cao h\u01a1n \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh. Khi \u0111\u1ebfn k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a k\u1ef3 ti\u1ebfp theo c\u1ee7a th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng 15% so v\u1edbi \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a k\u1ef3 \u1ed5n \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 15 v\u00e0 kho\u1ea3n 2, Kho\u1ea3n 4 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0v\u00e0 \u0111ang trong chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t m\u00e0 \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t th\u1ea5p h\u01a1n \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y th\u00ec ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ti\u1ebfp t\u1ee5c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh. Khi \u0111\u1ebfn k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a k\u1ef3 ti\u1ebfp theo c\u1ee7a th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng 15% so v\u1edbi \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a k\u1ef3 \u1ed5n \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh\u00a0\u0111\u01a1n\u00a0gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 15 v\u00e0 Kho\u1ea3n 2, Kho\u1ea3n 4 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0v\u00e0 \u0111ang trong chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t m\u00e0 \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t cao h\u01a1n \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a n\u0103m 2016, n\u1ebfu ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a chu k\u1ef3 t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t. Ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a n\u0103m 2016 theo Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh theo quy \u0111\u1ecbnh.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ea5t \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba to\u00e0n b\u1ed9 quy\u1ec1n, 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 v\u00e0 kh\u00f4ng thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0135\/2016\/N\u0110-CP\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, \u0110i\u1ec3m c, \u0110i\u1ec3m d, \u0110i\u1ec3m \u0111 Kho\u1ea3n n\u00e0y.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 5. S\u1eeda \u0111\u1ed5i Kho\u1ea3n 4, Kho\u1ea3n 5 v\u00e0 b\u1ed5 sung Kho\u1ea3n 8 v\u00e0o<\/span><\/b>\u00a0\u0110i\u1ec1u 12<\/span><\/b><\/p>\n

1. S\u1eeda \u0111\u1ed5i Kho\u1ea3n 4 nh\u01b0 sau:<\/span><\/p>\n

\u201c4. D\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111ang th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u00e0ng n\u0103m tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a046\/2014\/N\u0110-CP\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; nay thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a046\/2014\/N\u0110-CP\u00a0th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n mi\u1ec5n, gi\u1ea3m cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i (n\u1ebfu c\u00f2n) theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh.\u201d<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i Kho\u1ea3n 5 nh\u01b0 sau:<\/span><\/p>\n

\u201c5. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t sau khi l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t; c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p ch\u1eadm l\u00e0m th\u1ee7 t\u1ee5c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec kho\u1ea3ng th\u1eddi gian ch\u1eadm l\u00e0m th\u1ee7 t\u1ee5c kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p khi n\u1ed9p h\u1ed3 s\u01a1 xin mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 19, \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t; n\u1ebfu \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 xin mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t; tr\u1eeb c\u00e1c tr\u01b0\u1eddng\u00a0h\u1ee3p quy\u00a0\u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng g\u1eafn v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 thu\u00ea \u0111\u1ea5t m\u1edbi quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i,\u00a0b\u1ed5 sung\u00a0t\u1ea1i\u00a0Kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP) v\u00e0 n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2017 th\u00ec th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

– T\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP.<\/span><\/p>\n

– T\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP.<\/span><\/p>\n

– T\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP.<\/span><\/p>\n

– T\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb\u00a0\u0111\u1ecbnh s\u1ed1\u00a046\/2014\/N\u0110-CP.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau tr\u00ean n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2017 tr\u1edf \u0111i th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i (n\u1ebfu c\u00f2n).\u201d<\/span><\/p>\n

3. B\u1ed5 sung Kho\u1ea3n 8 nh\u01b0 sau:<\/span><\/p>\n

\u201c8. 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 nh\u01b0ng ph\u1ea3i t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n t\u1eeb\u00a0ng\u00e0y\u00a001 th\u00e1ng 7 n\u0103m 2015 (ng\u00e0y Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u0103m 2014 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh) tr\u1edf v\u1ec1 sau do c\u00e1c nguy\u00ean nh\u00e2n b\u1ea5t kh\u1ea3 kh\u00e1ng quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2014\/N\u0110-CP\u00a0ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t\u00a0trong\u00a0th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 do nguy\u00ean nh\u00e2n b\u1ea5t kh\u1ea3 kh\u00e1ng g\u00e2y ra nh\u01b0 sau:<\/span><\/p>\n

a) Th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00e0 th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng theo x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

b) S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p n\u1ebfu kh\u00f4ng b\u1ecb ng\u1eebng ho\u1ea1t \u0111\u1ed9ng do nguy\u00ean nh\u00e2n b\u1ea5t kh\u1ea3 kh\u00e1ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

c) C\u0103n c\u1ee9 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, c\u01a1 quan thu\u1ebf\u00a0ph\u1ed1i h\u1ee3p\u00a0v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan (trong\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0c\u1ea7n thi\u1ebft) th\u1ef1c hi\u1ec7n ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 6. B\u1ed5 sung \u0110i\u1ec1u 12a<\/span><\/b><\/p>\n

\u201c\u0110i\u1ec1u 12a. Mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/span><\/p>\n

1. 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 27 th\u00e1ng 12 n\u0103m 2015 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1108\/2006\/N\u0110-CP\u00a0nh\u01b0ng nay kh\u00f4ng thu\u1ed9c danh m\u1ee5c \u0111\u1ecba b\u00e0n, l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0118\/2015\/N\u0110-CP\u00a0th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 27 th\u00e1ng 12 n\u0103m 2015 cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i (n\u1ebfu c\u00f2n).<\/span><\/p>\n

2. 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 27 th\u00e1ng 12 n\u0103m 2015 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0108\/2006\/N\u0110-CP\u00a0nh\u01b0ng nay thu\u1ed9c danh m\u1ee5c \u0111\u1ecba b\u00e0n, l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0118\/2015\/N\u0110-CP\u00a0th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 1, Kho\u1ea3n 3 \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i (n\u1ebfu c\u00f2n) t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m c, \u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 15 Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u0103m 2014\u00a0\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2015 (ng\u00e0y Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u0103m 2014 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh).<\/span><\/p>\n

3. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 6.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean (tr\u1eeb d\u1ef1 \u00e1n kinh doanh nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i; d\u1ef1 \u00e1n khai th\u00e1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n; d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (tr\u1eeb s\u1ea3n xu\u1ea5t \u00f4 t\u00f4) v\u00e0 c\u00e1c d\u1ef1 \u00e1n kh\u00e1c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai) n\u1ebfu th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed1i thi\u1ec3u 6.000 t\u1ef7 \u0111\u1ed3ng trong th\u1eddi h\u1ea1n 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

a) M\u1ee9c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00e0 11 n\u0103m n\u1ebfu kh\u00f4ng thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0; 15 n\u0103m n\u1ebfu thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0; to\u00e0n b\u1ed9 th\u1eddi gian thu\u00ea \u0111\u1ea5t n\u1ebfu thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0. Danh m\u1ee5c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

b) Th\u1eddi gian mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0. S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y. Ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt sau th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

c) C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh v\u00e0 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m v\u1ed1n \u0111\u1ea7u t\u01b0 gi\u1ea3i ng\u00e2n \u0111\u1ee7 6.000 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p khi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n d\u1ef1 \u00e1n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh thi ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea3i ho\u00e0n tr\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

4. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i v\u00f9ng n\u00f4ng th\u00f4n s\u1eed d\u1ee5ng t\u1eeb 500 lao \u0111\u1ed9ng (b\u00ecnh qu\u00e2n trong n\u0103m) tr\u1edf l\u00ean (kh\u00f4ng bao g\u1ed3m lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn th\u1eddi gian v\u00e0 lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 12 th\u00e1ng) t\u00ednh t\u1eeb ng\u00e0y x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh \u0111\u01b0a d\u1ef1 \u00e1n v\u00e0o ho\u1ea1t \u0111\u1ed9ng (tr\u1eeb d\u1ef1 \u00e1n kinh doanh nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i, d\u1ef1 \u00e1n khai th\u00e1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n, d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (tr\u1eeb s\u1ea3n xu\u1ea5t \u00f4 t\u00f4) v\u00e0 c\u00e1c d\u1ef1 \u00e1n kh\u00e1c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai) \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t 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 thi vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c 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.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai, ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t 7 n\u0103m n\u1ebfu kh\u00f4ng thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0; 11 n\u0103m n\u1ebfu thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0; 15 n\u0103m n\u1ebfu thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0. Th\u1eddi gian mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0. S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y. C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh v\u00e0 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh. Danh m\u1ee5c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p khi th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra m\u00e0 d\u1ef1 \u00e1n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng t\u1eeb 500 lao \u0111\u1ed9ng tr\u1edf l\u00ean th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i (n\u1ebfu c\u00f2n). Ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n trong th\u1eddi gian s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u1ee7 500 lao \u0111\u1ed9ng v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea3i ho\u00e0n tr\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 s\u1eed d\u1ee5ng 500 lao \u0111\u1ed9ng tr\u1edf l\u00ean v\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n bao g\u1ed3m c\u1ea3 v\u00f9ng n\u00f4ng th\u00f4n v\u00e0 v\u00f9ng kh\u00f4ng ph\u1ea3i n\u00f4ng th\u00f4n th\u00ec m\u1ee9c \u01b0u \u0111\u00e3i mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch c\u00f3 t\u1ef7 l\u1ec7 l\u1edbn nh\u1ea5t.<\/span><\/p>\n

5. Doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong c\u1ea3 th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u01a1 s\u1edf nghi\u00ean c\u1ee9u khoa h\u1ecdc n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khoa h\u1ecdc c\u00f4ng ngh\u1ec7 (n\u1ebfu c\u00f3) bao g\u1ed3m: \u0110\u1ea5t x\u00e2y d\u1ef1ng ph\u00f2ng th\u00ed nghi\u1ec7m, \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 v\u00e0 \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u01a1 s\u1edf th\u1ef1c nghi\u1ec7m, \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m.<\/span><\/p>\n

6. 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 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t sau th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo c\u00e1c m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 10 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0(\u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i\u00a0Kho\u1ea3n 6 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP). Tr\u01b0\u1eddng h\u1ee3p khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t n\u1eb1m tr\u00ean ph\u1ea1m vi nhi\u1ec1u huy\u1ec7n m\u00e0 c\u00f3 m\u1ee9c \u01b0u \u0111\u00e3i kh\u00e1c nhau th\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i theo \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 c\u00f3 t\u1ef7 l\u1ec7 di\u1ec7n t\u00edch \u0111\u1ea5t l\u1edbn nh\u1ea5t.<\/span><\/p>\n

7. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf cho c\u00f4ng nh\u00e2n c\u1ee7a c\u00e1c khu c\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong to\u00e0n b\u1ed9 th\u1eddi gian thu\u00ea theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i\u00a0Kho\u1ea3n 6 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP). Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 thu\u00ea l\u1ea1i \u0111\u1ea5t trong Khu c\u00f4ng nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n D\u1ef1 \u00e1n x\u00e2y d\u1ef1ng nh\u00e0 \u1edf cho c\u00f4ng nh\u00e2n theo quy ho\u1ea1ch \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t (ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o gi\u00e1 cho thu\u00ea nh\u00e0) quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

a) Ch\u1ee7 \u0111\u1ea7u t\u01b0 thu\u00ea l\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong to\u00e0n b\u1ed9 th\u1eddi gian thu\u00ea l\u1ea1i \u0111\u1ea5t. Th\u1eddi gian thu\u00ea l\u1ea1i \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p.<\/span><\/p>\n

b) C\u0103n c\u1ee9 \u0111\u1ec1 ngh\u1ecb c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n v\u00e0 doanh nghi\u1ec7p kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p k\u00e8m theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t cho doanh nghi\u1ec7p kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n v\u00e0 th\u1eddi gian cho thu\u00ea l\u1ea1i \u0111\u1ea5t. S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n 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, m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ch\u1eadm 24 th\u00e1ng so v\u1edbi ti\u1ebfn \u0111\u1ed9 ghi trong d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c kh\u00f4ng tri\u1ec3n khai \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng trong th\u1eddi h\u1ea1n 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn b\u00e0n giao \u0111\u1ea5t tr\u00ean th\u1ef1c \u0111\u1ecba th\u00ec doanh nghi\u1ec7p kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i v\u00e0 b\u1ecb truy thu s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n c\u1ed9ng v\u1edbi m\u1ed9t kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n thu\u00ea l\u1ea1i \u0111\u1ea5t gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1\u201d.<\/span><\/p>\n

\u0110i\u1ec1u 7. S\u1eeda \u0111\u1ed5i<\/span><\/b>\u00a0\u0110i\u1ec3m a Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 16<\/span><\/b><\/p>\n

1. S\u1eeda \u0111\u1ed5i \u0110i\u1ec3m a Kho\u1ea3n 1 nh\u01b0 sau:<\/span><\/p>\n

\u201ca) \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\u00a0\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP, s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u00e0ng n\u0103m ph\u1ea3i n\u1ed9p sau 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\u1ea5u tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1eeb ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t 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, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p 01 n\u0103m<\/span><\/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 01 n\u0103m<\/p>\n<\/td>\n

\n

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

\n

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

Trong \u0111\u00f3:<\/span><\/p>\n

– \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t 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. 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 l\u00e0 th\u1eddi \u0111i\u1ec3m sau khi \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt 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\u1ea5u tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1eeb ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo ph\u01b0\u01a1ng th\u1ee9c quy \u0111\u1ed5i ra s\u1ed1 n\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. Chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc (05 n\u0103m) \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc. Trong th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 \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 th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt 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\u1ea5u tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1eeb ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u1ecf h\u01a1n th\u1eddi gian c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t (05 n\u0103m) \u0111\u1ea7u ti\u00ean th\u00ec \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a chu k\u1ef3 l\u00e0 \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m c\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.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p sau khi tr\u1eeb \u0111i th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 th\u1eddi gian \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t do \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1eeb ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh m\u00e0 th\u1eddi gian th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t nh\u1ecf h\u01a1n 05 n\u0103m v\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t c\u00f3 nguy\u1ec7n v\u1ecdng \u0111\u01b0\u1ee3c n\u1ed9p tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian n\u00e0y th\u00ec c\u01a1 quan thu\u1ebf b\u00e1o c\u00e1o\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh. Gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n 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 \u0111i\u1ec3m\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ch\u1ea5p thu\u1eadn cho ph\u00e9p n\u1ed9p tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i. Ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t c\u00f3 quy\u1ec1n v\u1ec1 \u0111\u1ea5t \u0111ai t\u01b0\u01a1ng \u1ee9ng \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.\u201d<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i Kho\u1ea3n 2 nh\u01b0 sau:<\/span><\/p>\n

\u201c2.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 m\u00e0 gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 4 v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0th\u00ec s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n
\n

S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n

\n

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

\n

Gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea<\/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<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n

\n

S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n

\n

Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/p>\n\n\n\n\n
\n

S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n<\/p>\n<\/td>\n

\n

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

\n

Gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea<\/p>\n<\/td>\n

\n

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

\n

S\u1ed1 n\u0103m \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n)<\/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<\/p>\n<\/td>\n<\/tr>\n

\n

Th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 m\u00e0 gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 4 v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP:<\/span><\/p>\n\n\n\n\n
\n

S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n

\n

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

\n

Gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t<\/p>\n<\/td>\n

\n

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

\n

Th\u1eddi gian th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/p>\n<\/td>\n

\n

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

\n

H\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t<\/p>\n<\/td>\n

\n

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

\n

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

\n

–<\/p>\n<\/td>\n

\n

Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh (n\u1ebfu c\u00f3)<\/p>\n<\/td>\n<\/tr>\n

\n

Th\u1eddi h\u1ea1n c\u1ee7a lo\u1ea1i \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3, th\u1eddi gian th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng th\u1eddi gian \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1eeb (-) \u0111i th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 8. B\u1ed5 sung Kho\u1ea3n 7, Kho\u1ea3n 8, Kho\u1ea3n 9, Kho\u1ea3n 10, Kho\u1ea3n 11, Kho\u1ea3n 12, Kho\u1ea3n 13, Kho\u1ea3n 14, Kho\u1ea3n 15 v\u00e0o<\/span><\/b>\u00a0\u0110i\u1ec1u 17<\/span><\/b><\/p>\n

1. B\u1ed5 sung Kho\u1ea3n 7 nh\u01b0 sau:<\/span><\/p>\n

\u201c7. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 quy\u1ebft \u0111\u1ecbnh 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 \u0110\u1ea5t \u0111ai n\u0103m 2003 nh\u01b0ng th\u1eddi \u0111i\u1ec3m b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 tr\u1edf v\u1ec1 sau th\u00ec \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\u00a0th\u1eddi \u0111i\u1ec3m\u00a0\u0111\u01b0\u1ee3c b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 nh\u01b0ng c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 tr\u1edf v\u1ec1 sau v\u00e0 ch\u01b0a n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n truy thu ti\u1ec1n thu\u00ea \u0111\u1ea5t theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng th\u1eddi k\u1ef3 t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 thu n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u00f3 Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t tr\u1edf v\u1ec1 sau \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a046\/2014\/N\u0110-CP\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0135\/2016\/N\u0110-CP\u00a0.\u201d<\/span><\/p>\n

2.\u00a0B\u1ed5 sung\u00a0Kho\u1ea3n 8 nh\u01b0 sau:<\/span><\/p>\n

\u201c8. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3\u00a0th\u1ea9m quy\u1ec1n\u00a0ph\u00ea duy\u1ec7t v\u00e0 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2003 m\u00e0 s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 cho kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh v\u00e0 ch\u01b0a t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea) ho\u1eb7c \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m theo\u00a0\u0111\u01a1n\u00a0gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a046\/2014\/N\u0110-CP\u00a0(\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m).\u201d<\/span><\/p>\n

3. B\u1ed5 sung Kho\u1ea3n 9 nh\u01b0 sau:<\/span><\/p>\n

\u201c9. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ph\u01b0\u01a1ng \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003 nh\u01b0ng \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 m\u00e0 s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 cho kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh v\u00e0 ch\u01b0a t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea) ho\u1eb7c \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m c\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 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m).\u201d<\/span><\/p>\n

4. B\u1ed5 sung Kho\u1ea3n 10 nh\u01b0 sau:<\/span><\/p>\n

\u201c10. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ef1 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003 v\u00e0 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 m\u00e0 s\u1ed1 ti\u1ec1n t\u1ef1 th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 cho kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh v\u00e0 ch\u01b0a t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea) ho\u1eb7c \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m theo\u00a0\u0111\u01a1n\u00a0gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m c\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 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m), s\u1ed1 ti\u1ec1n t\u1ef1 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t.<\/span><\/p>\n

C\u01a1 quan t\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf, c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c c\u01a1 quan kh\u00e1c c\u00f3 li\u00ean quan (n\u1ebfu c\u1ea7n) x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n t\u1ef1 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c tr\u1eeb khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn cho ph\u00e9p t\u1ef1 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng.\u201d<\/span><\/p>\n

5. B\u1ed5 sung Kho\u1ea3n 11 nh\u01b0 sau:<\/span><\/p>\n

\u201c11. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003) c\u00f3 h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ed7n h\u1ee3p (giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t) m\u00e0 nh\u00e0 \u0111\u1ea7u \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t t\u1eeb ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2009 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a069\/2009\/N\u0110-CP\u00a0ng\u00e0y 13 th\u00e1ng 8 n\u0103m 2009 c\u1ee7a Ch\u00ednh ph\u1ee7 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 ch\u01b0a t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 4 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0(\u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP) v\u00e0 Kho\u1ea3n 4a \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/span><\/p>\n

6. B\u1ed5 sung Kho\u1ea3n 12 nh\u01b0 sau:<\/span><\/p>\n

\u201c12. 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 7 n\u0103m 2014 v\u00e0 \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0142\/2005\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2005, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0121\/2010\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2010 th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t khi \u0111\u1ebfn k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh cho \u0111\u1ebfn h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. Chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc. 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 l\u00e0 th\u1eddi \u0111i\u1ec3m sau khi \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh) 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\u1ea5u tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng ho\u1eb7c ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo ph\u01b0\u01a1ng th\u1ee9c quy \u0111\u1ed5i ra s\u1ed1 n\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\u201d.<\/span><\/p>\n

7. B\u1ed5 sung Kho\u1ea3n 13 nh\u01b0 sau:<\/span><\/p>\n

\u201c13. 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 th\u00ec vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong\u00a0th\u1eddi gian\u00a0x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t, \u0111\u00e3 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 theo quy \u0111\u1ecbnh v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh Th\u00f4ng b\u00e1o t\u1ea1m mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (m\u1ed9t l\u1ea7n cho nhi\u1ec1u n\u0103m) theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014, khi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n k\u1ebft th\u00fac th\u00ec ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 05 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n nh\u01b0ng th\u1eddi gian mi\u1ec5n t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 th\u1eddi gian \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1m mi\u1ec5n.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0Th\u00f4ng b\u00e1o t\u1ea1m mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong\u00a0th\u1eddi gian\u00a0x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u1ef1c hi\u1ec7n theo t\u1eebng n\u0103m th\u00ec c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n nh\u01b0ng 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\u00a0th\u1eddi \u0111i\u1ec3m\u00a0\u0111\u01b0\u1ee3c b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf n\u1ebfu\u00a0th\u1eddi \u0111i\u1ec3mb\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf kh\u00f4ng \u0111\u00fang v\u1edbi th\u1eddi \u0111i\u1ec3m c\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.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \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 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 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 tr\u1edf v\u1ec1 sau th\u00ec c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n nh\u01b0ng 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 \u0111i\u1ec3m \u0111\u01b0\u1ee3c b\u00e0n giao \u0111\u1ea5t. Ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 8 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP\u00a0(Kho\u1ea3n 16 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP). 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\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 theo ph\u01b0\u01a1ng th\u1ee9c b\u1ea3o to\u00e0n th\u1eddi gian t\u01b0\u01a1ng \u1ee9ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh v\u1ec1 mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo\u00a0quy \u0111\u1ecbnh\u00a0t\u1eeb ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2016 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 m\u00e0 ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t \u0111\u00e3 n\u1ed9p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y.\u201d<\/span><\/p>\n

8. B\u1ed5 sung Kho\u1ea3n 14 nh\u01b0 sau:<\/span><\/p>\n

\u201c14. Mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 (kh\u00f4ng bao g\u1ed3m ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n) \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 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 c\u00f3 ghi c\u1ee5 th\u1ec3 m\u1ee9c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p nh\u01b0ng ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p sau khi n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 8 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP\u00a0(Kho\u1ea3n 17 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP). Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf trong kho\u1ea3ng th\u1eddi gian \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p \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 theo ph\u01b0\u01a1ng th\u1ee9c b\u1ea3o to\u00e0n th\u1eddi gian t\u01b0\u01a1ng \u1ee9ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh v\u1ec1 mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 kh\u00f4ng ghi m\u1ee9c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t ho\u1eb7c ghi nguy\u00ean t\u1eafc l\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai 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 ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 nh\u01b0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng, \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 \u0111i\u1ec3m \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t nh\u01b0ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 tr\u1edf v\u1ec1 sau th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t. Vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 t\u1eeb ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2016 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 m\u00e0 ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t \u0111\u00e3 n\u1ed9p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y.\u201d<\/span><\/p>\n

9. B\u1ed5 sung Kho\u1ea3n 15 nh\u01b0 sau:<\/span><\/p>\n

\u201c15. Mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea\u00a0\u0111\u1ea5ttr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t, \u0111\u00e3 b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 th\u00ec \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 \u0111i\u1ec3m \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t, \u0111\u00e3 b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 nh\u01b0ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 tr\u1edf v\u1ec1 sau v\u00e0 trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 8 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP(Kho\u1ea3n 16, Kho\u1ea3n 17 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP) th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0 \u0111\u1ed1i v\u1edbi\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 8 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP\u00a0ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t m\u1edbi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m cho th\u1eddi gian mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3).<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n \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 \u0111\u01b0\u1ee3c b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 tr\u1edf v\u1ec1 sau th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t m\u00e0 c\u00f3 c\u00e1c ph\u1ea7n di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c b\u00e0n giao th\u1ef1c t\u1ebf tr\u01b0\u1edbc v\u00e0 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 tr\u1edf v\u1ec1 sau th\u00ec vi\u1ec7c \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ph\u1ea7n di\u1ec7n t\u00edch b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, \u0110i\u1ec3m b v\u00e0 \u0110i\u1ec3m c Kho\u1ea3n n\u00e0y.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 9. B\u1ed5 sung Kho\u1ea3n 4 v\u00e0o<\/span><\/b>\u00a0\u0110i\u1ec1u 18<\/span><\/b><\/p>\n

\u201c4. Vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n \u0111\u1ec1n b\u00f9, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ef1 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng ho\u1eb7c t\u1ef1 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng) 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 quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 6 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0(\u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i\u00a0Kho\u1ea3n 9 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP):<\/span><\/p>\n

a) C\u01a1 quan t\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf, c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c c\u01a1 quan kh\u00e1c c\u00f3 li\u00ean quan (n\u1ebfu c\u1ea7n) c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng \u00e1n \u0111\u1ec1n b\u00f9, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \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 theo gi\u00e1 \u0111\u1ea5t c\u1ee7a m\u1ee5c \u0111\u00edch nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 th\u1ecfa thu\u1eadn, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n \u0111\u1ec1n b\u00f9, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng (kh\u00f4ng bao g\u1ed3m t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ph\u00ea duy\u1ec7t.<\/span><\/p>\n

b) S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m a Kho\u1ea3n 6 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ph\u00ea duy\u1ec7t chia (:) cho th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t nh\u00e2n (x) v\u1edbi th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0135\/2016\/N\u0110-CP\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m, 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 quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m b Kho\u1ea3n 6 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ph\u00ea duy\u1ec7t chia (:) cho th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t nh\u00e2n (x) v\u1edbi th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0135\/2016\/N\u0110-CP\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh sau \u0111\u00f3 chia (:) cho s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 v\u00e0 do c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n t\u1eeb giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m sang giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m c Kho\u1ea3n 6 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP\u00a0x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ph\u00ea duy\u1ec7t chia (:) cho th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t nh\u00e2n (x) v\u1edbi th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n sang giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n sang giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0135\/2016\/N\u0110-CP\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i t\u00ednh t\u1eeb ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016\u201d.<\/span><\/p>\n

\u0110i\u1ec1u 10. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 10 th\u00e1ng 02 n\u0103m 2017.<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i t\u00ean \u201cV\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d th\u00e0nh \u201cV\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai\u201d t\u1ea1i M\u1eabu s\u1ed1 01 – Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a077\/2014\/TT-BTC\u00a0ng\u00e0y 16 th\u00e1ng 6 n\u0103m 2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t, gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n

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

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>–\u00a0V\u0103n\u00a0ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban\u00a0c\u1ee7a\u00a0\u0110\u1ea3ng;
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng\u00a0Ch\u00ednh ph\u1ee7;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc, Qu\u1ed1c h\u1ed9i;
\n– H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c\u00a0\u1ee6y ban\u00a0c\u1ee7a Qu\u1ed1c h\u1ed9i;
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\n– UBTW M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
\n– H\u0110ND, UBND, S\u1edf TC, C\u1ee5c thu\u1ebf, KBNN c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
\n– Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam;
\n– C\u00f4ng b\u00e1o;
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt (B\u1ed9 T\u01b0 ph\u00e1p);
\n– C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed: Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh, C\u1ee5c Qu\u1ea3n l\u00fd c\u00f4ng s\u1ea3n;
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9;
\n– L\u01b0u: VT, QLCS. (<\/span>460)<\/span><\/td>\n		\n

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

Nguy\u1ec5n H\u1eefu Ch\u00ed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8\u00a0T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 333\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2016   TH\u00d4NG T\u01af S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A TH\u00d4NG T\u01af S\u1ed0\u00a077\/2014\/TT-BTC\u00a0NG\u00c0Y 16 TH\u00c1NG 6 N\u0102M 2014 H\u01af\u1edaNG D\u1eaaN M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A..<\/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\/31766"}],"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=31766"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31766\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31766"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}