{"id":5996,"date":"2025-01-06T17:10:30","date_gmt":"2025-01-06T10:10:30","guid":{"rendered":"https:\/\/wincolaw.com.vn\/?p=5996"},"modified":"2025-12-19T17:10:58","modified_gmt":"2025-12-19T10:10:58","slug":"nghi-dinh-103-2024-nd-cp-ngay-30-07-2024-quy-dinh-ve-tien-su-dung-dat-tien-thue-dat","status":"publish","type":"post","link":"https:\/\/wincolaw.com.vn\/vi\/nghi-dinh-103-2024-nd-cp-ngay-30-07-2024-quy-dinh-ve-tien-su-dung-dat-tien-thue-dat.html","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 103\/2024\/N\u0110-CP ng\u00e0y 30\/07\/2024 quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t"},"content":{"rendered":"\n\n\n\n
CH\u00cdNH PH\u1ee6<\/strong>
\n\u2014\u2014-<\/strong><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n\u2014\u2014\u2014\u2014\u2014<\/strong><\/td>\n<\/tr>\n
S\u1ed1: 103\/2024\/N\u0110-CP<\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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

QUY \u0110\u1ecaNH V\u1ec0 TI\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T, TI\u1ec0N THU\u00ca \u0110\u1ea4T<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 v\u00e0 Lu\u1eadt T\u1ed5 ch\u1ee9c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng ng\u00e0y 22 th\u00e1ng 11 n\u0103m 2019;<\/em><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea5t \u0111ai ng\u00e0y 18 th\u00e1ng 01 n\u0103m 2024;<\/em><\/p>\n

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

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/em><\/p>\n

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

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

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

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1:<\/p>\n

1.Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (bao g\u1ed3m t\u00ednh, thu, n\u1ed9p, mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; x\u1eed l\u00fd kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0; ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 153 Lu\u1eadt \u0110\u1ea5t \u0111ai trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

a) Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

b) Nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sang lo\u1ea1i \u0111\u1ea5t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

c) Nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft, cho ph\u00e9p chuy\u1ec3n h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t, cho ph\u00e9p s\u1eed d\u1ee5ng \u0111\u1ea5t k\u1ebft h\u1ee3p \u0111a m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

2 .Ti\u1ec1n thu\u00ea \u0111\u1ea5t (bao g\u1ed3m t\u00ednh, thu, n\u1ed9p, mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t; x\u1eed l\u00fd kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0) quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 153 Lu\u1eadt \u0110\u1ea5t \u0111ai trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

a) Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc).<\/p>\n

b) Nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sang lo\u1ea1i \u0111\u1ea5t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

c) Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m trong l\u00f2ng \u0111\u1ea5t c\u00f3 m\u1ee5c \u0111\u00edch kinh doanh m\u00e0 c\u00f4ng tr\u00ecnh n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 ph\u1ea7n ng\u1ea7m c\u1ee7a c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean m\u1eb7t \u0111\u1ea5t; \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh tr\u00ean m\u1eb7t \u0111\u1ea5t ph\u1ee5c v\u1ee5 cho vi\u1ec7c v\u1eadn h\u00e0nh, khai th\u00e1c, s\u1eed d\u1ee5ng c\u00f4ng tr\u00ecnh ng\u1ea7m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 216 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

d) Nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft, cho ph\u00e9p chuy\u1ec3n h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t, cho ph\u00e9p s\u1eed d\u1ee5ng \u0111\u1ea5t k\u1ebft h\u1ee3p \u0111a m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh.<\/p>\n

3. Ti\u1ec1n n\u1ed9p b\u1ed5 sung (ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u0103ng th\u00eam, ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u0103ng th\u00eam) \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng, ch\u1eadm ti\u1ebfn \u0111\u1ed9 s\u1eed d\u1ee5ng \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 81, \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 153 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/p>\n

    \n
  1. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n vi\u1ec7c qu\u1ea3n l\u00fd, t\u00ednh, thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n
  2. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt \u0110\u1ea5t \u0111ai \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft, cho ph\u00e9p chuy\u1ec3n h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n
  3. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u00ednh, thu, n\u1ed9p, qu\u1ea3n l\u00fd ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n<\/ol>\n

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

    T\u00cdNH, THU, N\u1ed8P TI\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T<\/strong><\/p>\n

    M\u1ee5c 1. T\u00cdNH TI\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T<\/strong><\/p>\n

    \u0110i\u1ec1u 3. C\u0103n c\u1ee9 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong><\/p>\n

      \n
    1. Di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
    2. Gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
    3. Ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 17, 18 v\u00e0 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

      \u0110i\u1ec1u 4. Di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong><\/p>\n

        \n
      1. Di\u1ec7n t\u00edch t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c giao, \u0111\u01b0\u1ee3c chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft, \u0111\u01b0\u1ee3c chuy\u1ec3n h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft, chuy\u1ec3n h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n
      2. Di\u1ec7n t\u00edch t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn ghi tr\u00ean Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai (sau \u0111\u00e2y g\u1ecdi l\u00e0 Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin) do c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111i\u1ec1u tra c\u01a1 b\u1ea3n \u0111\u1ea5t \u0111ai; \u0111\u0103ng k\u00fd, c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t v\u00e0 h\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111\u1ea5t \u0111ai (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn).<\/li>\n<\/ol>\n

        Vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf, h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 141, 195 v\u00e0 196 Lu\u1eadt \u0110\u1ea5t \u0111ai, Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai, Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n

          \n
        1. Di\u1ec7n t\u00edch t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh theo \u0111\u01a1n v\u1ecb m\u00e9t vu\u00f4ng (m2<\/sup>).<\/li>\n<\/ol>\n

          \u0110i\u1ec1u 5. Gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong><\/p>\n

            \n
          1. Gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, h v\u00e0 k kho\u1ea3n 1 \u0110i\u1ec1u 159 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/li>\n
          2. Gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 160 Lu\u1eadt \u0110\u1ea5t \u0111ai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 \u0111\u1ea5t.<\/li>\n
          3. Gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/li>\n
          4. Gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u01a1n v\u1ecb \u0111\u1ed3ng\/m\u00e9t vu\u00f4ng (\u0111\u1ed3ng\/m2<\/sup>).<\/li>\n<\/ol>\n

            \u0110i\u1ec1u 6. T\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t<\/strong><\/p>\n

              \n
            1. Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
              Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\nx<\/em><\/td>\nGi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

              \u2013 Di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

              \u2013 Gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

              \u2013 Th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 155 Lu\u1eadt \u0110\u1ea5t \u0111ai. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p giao \u0111\u1ea5t t\u00e1i \u0111\u1ecbnh c\u01b0 th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t v\u00e0 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 th\u1eddi \u0111i\u1ec3m c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 111 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

                \n
              1. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t theo ti\u1ebfn \u0111\u1ed9 c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ti\u1ebfn \u0111\u1ed9 thu h\u1ed3i \u0111\u1ea5t, b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 116 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec vi\u1ec7c t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, x\u1eed l\u00fd kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo t\u1eebng quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t.<\/li>\n
              2. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u1edf nhi\u1ec1u t\u1ea7ng g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao tr\u1ef1c ti\u1ebfp cho nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng. Vi\u1ec7c ph\u00e2n b\u1ed5 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n\n
                Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u00e2n b\u1ed5 cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng<\/em><\/td>\n=<\/em><\/td>\nTi\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u00ednh theo quy \u0111\u1ecbnh kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/em><\/td>\nx<\/em><\/td>\nDi\u1ec7n t\u00edch s\u00e0n s\u1eed d\u1ee5ng c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c giao<\/em><\/td>\n<\/tr>\n
                T\u1ed5ng di\u1ec7n t\u00edch s\u00e0n s\u1eed d\u1ee5ng<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

                Di\u1ec7n t\u00edch s\u00e0n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng, ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf.<\/p>\n

                T\u1ed5ng di\u1ec7n t\u00edch s\u00e0n s\u1eed d\u1ee5ng g\u1ed3m t\u1ed5ng di\u1ec7n t\u00edch s\u00e0n s\u1eed d\u1ee5ng s\u1edf h\u1eefu ri\u00eang c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu nh\u00e0 \u1edf nhi\u1ec1u t\u1ea7ng (nh\u00e0 chung c\u01b0) t\u00ednh theo di\u1ec7n t\u00edch th\u00f4ng th\u1ee7y c\u1ee7a c\u00e1c c\u0103n h\u1ed9, ph\u1ea7n di\u1ec7n t\u00edch kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 m\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (kh\u00f4ng bao g\u1ed3m ph\u1ea7n di\u1ec7n t\u00edch s\u00e0n s\u1eed d\u1ee5ng thu\u1ed9c s\u1edf h\u1eefu chung cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu).<\/p>\n

                Vi\u1ec7c ph\u00e2n b\u1ed5 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n nh\u00e0 \u1edf thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc (nay l\u00e0 nh\u00e0 \u1edf thu\u1ed9c t\u00e0i s\u1ea3n c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf) cho ng\u01b0\u1eddi \u0111ang thu\u00ea.<\/p>\n

                  \n
                1. Khi b\u00e1n l\u1ea1i nh\u00e0 \u1edf x\u00e3 h\u1ed9i l\u00e0 nh\u00e0 \u1edf ri\u00eang l\u1ebb sau th\u1eddi h\u1ea1n 5 n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 89 Lu\u1eadt Nh\u00e0 \u1edf, Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf v\u1ec1 ph\u00e1t tri\u1ec3n v\u00e0 qu\u1ea3n l\u00fd nh\u00e0 \u1edf x\u00e3 h\u1ed9i th\u00ec ngo\u00e0i c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, b\u00ean b\u00e1n ph\u1ea3i n\u1ed9p 50% ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; trong \u0111\u00f3:<\/li>\n<\/ol>\n

                  a) Di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t (sau \u0111\u00e2y g\u1ecdi l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn) quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 89 Lu\u1eadt Nh\u00e0 \u1edf.<\/p>\n

                  b) Gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t.<\/p>\n

                  c) Th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf v\u1ec1 ph\u00e1t tri\u1ec3n v\u00e0 qu\u1ea3n l\u00fd nh\u00e0 \u1edf x\u00e3 h\u1ed9i.<\/p>\n

                    \n
                  1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3ng ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng gi\u00e1 tr\u1ecb qu\u1ef9 \u0111\u1ea5t \u0111\u00e3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 83 c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf, Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf v\u1ec1 ph\u00e1t tri\u1ec3n v\u00e0 qu\u1ea3n l\u00fd nh\u00e0 \u1edf x\u00e3 h\u1ed9i th\u00ec s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng gi\u00e1 tr\u1ecb qu\u1ef9 \u0111\u1ea5t \u0111\u00e3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, trong \u0111\u00f3:<\/li>\n<\/ol>\n

                    a) Di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf trong d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt d\u00e0nh \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u0111\u00f3ng ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n

                    b) Gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u1ea5t \u0111\u00e3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i.<\/p>\n

                    c) Th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf v\u1ec1 ph\u00e1t tri\u1ec3n v\u00e0 qu\u1ea3n l\u00fd nh\u00e0 \u1edf x\u00e3 h\u1ed9i.<\/p>\n

                    \u0110i\u1ec1u 7. T\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, ng\u01b0\u1eddi g\u1ed1c Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n

                      \n
                    1. Khi \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 122 Lu\u1eadt \u0110\u1ea5t \u0111ai, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng ngh\u0129a trang \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eafn v\u1edbi h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf l\u01b0u gi\u1eef tro c\u1ed1t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 119 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 121, \u0110i\u1ec1u 156 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                      Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nTi\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n\u2013<\/em><\/td>\nTi\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u00e1c lo\u1ea1i \u0111\u1ea5t thu\u1ed9c ph\u1ea1m vi th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t (n\u1ebfu c\u00f3)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

                      \u2013 Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n
                      Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/em><\/td>\nx<\/em><\/td>\nGi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                      \u2013 Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u00e1c lo\u1ea1i \u0111\u1ea5t thu\u1ed9c ph\u1ea1m vi th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t (sau \u0111\u00e2y g\u1ecdi l\u00e0 ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t) \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                      \u2013 Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1eb1ng kh\u00f4ng (=0).<\/p>\n

                        \n
                      1. Ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                        a) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t \u1edf m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m (h\u00e0ng n\u0103m) th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1eb1ng kh\u00f4ng (= 0).<\/p>\n

                        Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho m\u1ed9t s\u1ed1 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai n\u0103m 1993 ho\u1eb7c \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i ra s\u1ed1 n\u0103m th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft (ch\u01b0a tr\u1eeb h\u1ebft) t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n m\u1ee5c \u0111\u00edch th\u00ec s\u1ed1 n\u0103m th\u00e1ng \u0111\u00e3 tr\u1ea3 (ho\u00e0n th\u00e0nh) ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra s\u1ed1 ti\u1ec1n theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n

                        b) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch c\u00f3 ngu\u1ed3n g\u1ed1c l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t \u1edf \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n\n
                        Ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u00e2n (x) gi\u00e1 \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi h\u1ea1n giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t c\u1ee7a \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch<\/em><\/td>\nx<\/em><\/td>\nTh\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i<\/em><\/td>\n<\/tr>\n
                        Th\u1eddi h\u1ea1n giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t c\u1ee7a \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

                        \u2013 Gi\u00e1 \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi h\u1ea1n giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t c\u1ee7a \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch l\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/p>\n

                        \u2013 Th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) th\u1eddi h\u1ea1n giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u1eeb (-) th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch.<\/p>\n

                        Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng tr\u00f2n n\u0103m th\u00ec t\u00ednh theo th\u00e1ng; th\u1eddi gian kh\u00f4ng tr\u00f2n th\u00e1ng th\u00ec th\u1eddi gian kh\u00f4ng tr\u00f2n th\u00e1ng t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean \u0111\u01b0\u1ee3c t\u00ednh tr\u00f2n 01 th\u00e1ng, d\u01b0\u1edbi 15 ng\u00e0y th\u00ec kh\u00f4ng t\u00ednh ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi s\u1ed1 ng\u00e0y n\u00e0y.<\/p>\n

                        Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n
                        Ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi\u1ec7n t\u00edch \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\nx<\/em><\/td>\nGi\u00e1 \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                        c) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t \u1edf c\u00f3 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u1ed5n \u0111\u1ecbnh l\u00e2u d\u00e0i \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2004 (m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng (=) di\u1ec7n t\u00edch \u0111\u1ea5t nh\u00e2n (x) v\u1edbi gi\u00e1 \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng c\u1ee7a th\u1eddi h\u1ea1n 70 n\u0103m.<\/p>\n

                        d) Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i m\u00e0 \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t trong ph\u1ea1m vi d\u1ef1 \u00e1n c\u00f3 nhi\u1ec1u lo\u1ea1i \u0111\u1ea5t, trong \u0111\u00f3 c\u00f3 \u0111\u1ea5t \u1edf (nh\u01b0ng kh\u00f4ng t\u00e1ch th\u00e0nh ph\u1ea7n ri\u00eang trong d\u1ef1 \u00e1n sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch) th\u00ec ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb v\u00e0o ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                        \u0111) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec vi\u1ec7c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c v\u00e0 d kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

                        Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n v\u1eeba c\u00f3 h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, v\u1eeba c\u00f3 h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec to\u00e0n b\u1ed9 ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n

                        Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n v\u1eeba c\u00f3 h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, v\u1eeba c\u00f3 h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t, v\u1eeba c\u00f3 h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c d\u1ef1 \u00e1n v\u1eeba c\u00f3 h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, v\u1eeba c\u00f3 h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t th\u00ec to\u00e0n b\u1ed9 ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n theo nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh 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.<\/p>\n

                          \n
                        1. Gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y l\u00e0 gi\u00e1 \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u0111\u01b0\u1ee3c t\u00ednh t\u1ea1i 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 cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/li>\n
                        2. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh t\u1ebf, ng\u01b0\u1eddi g\u1ed1c Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tho\u1ea3 thu\u1eadn nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 127 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 ph\u1ea3i chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                          \u0110i\u1ec1u 8. T\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n<\/strong><\/p>\n

                            \n
                          1. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n khi \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng sang \u0111\u1ea5t \u1edf th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                            Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sang \u0111\u1ea5t \u1edf<\/em><\/td>\n=<\/em><\/td>\nTi\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n\u2013<\/em><\/td>\nTi\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u00e1c lo\u1ea1i \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t (n\u1ebfu c\u00f3)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

                            \u2013 Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n
                            Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/em><\/td>\nx<\/em><\/td>\nGi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                            \u2013 Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u00e1c lo\u1ea1i \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t (sau \u0111\u00e2y g\u1ecdi l\u00e0 ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t) \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                            \u2013 Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1eb1ng kh\u00f4ng (=0).<\/p>\n

                              \n
                            1. Ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                              a) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng (=) di\u1ec7n t\u00edch \u0111\u1ea5t nh\u00e2n (x) v\u1edbi gi\u00e1 \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t.<\/p>\n

                              b) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n\n
                              Ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u00e2n (x) gi\u00e1 \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi h\u1ea1n cho thu\u00ea \u0111\u1ea5t c\u1ee7a \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch<\/em><\/td>\nx<\/em><\/td>\nTh\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i<\/em><\/td>\n<\/tr>\n
                              Th\u1eddi h\u1ea1n cho thu\u00ea \u0111\u1ea5t c\u1ee7a \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

                              \u2013 Gi\u00e1 \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi h\u1ea1n cho thu\u00ea \u0111\u1ea5t c\u1ee7a \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch l\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/p>\n

                              \u2013 Th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) th\u1eddi h\u1ea1n giao \u0111\u1ea5t, thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u1eeb (-) th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch.<\/p>\n

                              Tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng tr\u00f2n n\u0103m th\u00ec t\u00ednh theo th\u00e1ng; th\u1eddi gian kh\u00f4ng tr\u00f2n th\u00e1ng th\u00ec th\u1eddi gian kh\u00f4ng tr\u00f2n th\u00e1ng t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean \u0111\u01b0\u1ee3c t\u00ednh tr\u00f2n 01 th\u00e1ng, d\u01b0\u1edbi 15 ng\u00e0y th\u00ec kh\u00f4ng t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi s\u1ed1 ng\u00e0y n\u00e0y.<\/p>\n

                              c) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1eb1ng kh\u00f4ng (= 0).<\/p>\n

                              3, \u0110\u1ed1i v\u1edbi \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t \u1edf th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n

                              a) \u0110\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u1ed5n \u0111\u1ecbnh l\u00e2u d\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea c\u1ee7a \u0111\u1ea5t s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t c\u1ee7a th\u1eddi h\u1ea1n 70 n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                              b) \u0110\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ea5t thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng kh\u00f4ng (=0).<\/p>\n

                              Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho m\u1ed9t s\u1ed1 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai n\u0103m 1993 ho\u1eb7c \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i ra s\u1ed1 n\u0103m th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft (ch\u01b0a tr\u1eeb h\u1ebft) t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n m\u1ee5c \u0111\u00edch th\u00ec s\u1ed1 n\u0103m th\u00e1ng \u0111\u00e3 tr\u1ea3 (ho\u00e0n th\u00e0nh) ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra s\u1ed1 ti\u1ec1n theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n m\u1ee5c \u0111\u00edch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                              c) \u0110\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p theo h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n ho\u1eb7c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n\n
                              Ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi\u1ec7n t\u00edch \u0111\u1ea5t nh\u00e2n (x) gi\u00e1 \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi h\u1ea1n giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t c\u1ee7a \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch<\/em><\/td>\nx<\/em><\/td>\nTh\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i<\/em><\/td>\n<\/tr>\n
                              Th\u1eddi h\u1ea1n giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t c\u1ee7a \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

                              \u2013 Gi\u00e1 \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi h\u1ea1n giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t c\u1ee7a \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch l\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/p>\n

                              \u2013 Th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) th\u1eddi h\u1ea1n giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u1eeb (-) th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch.<\/p>\n

                              Tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng tr\u00f2n n\u0103m th\u00ec t\u00ednh theo th\u00e1ng; th\u1eddi gian kh\u00f4ng tr\u00f2n th\u00e1ng th\u00ec th\u1eddi gian kh\u00f4ng tr\u00f2n th\u00e1ng t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean \u0111\u01b0\u1ee3c t\u00ednh tr\u00f2n 01 th\u00e1ng, d\u01b0\u1edbi 15 ng\u00e0y th\u00ec kh\u00f4ng t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi s\u1ed1 ng\u00e0y n\u00e0y.<\/p>\n

                                \n
                              1. Gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 gi\u00e1 \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/li>\n<\/ol>\n

                                \u0110i\u1ec1u 9. T\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 gi\u1ea5y t\u1edd v\u1ec1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c<\/strong>\u00a0kho\u1ea3n 4, 5, 6 v\u00e0 7 \u0110i\u1ec1u 137 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/strong><\/p>\n

                                  \n
                                1. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 137 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 ch\u01b0a n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                  a) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 c\u00f3 th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u01b0a n\u1ed9p th\u00ec nay ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o; \u0111\u1ed3ng th\u1eddi ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng th\u1eddi k\u1ef3.<\/p>\n

                                  b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh th\u00ec nay t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p v\u00e0 kho\u1ea3n n\u1ed9p b\u1ed5 sung theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai v\u00e0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 50 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; trong \u0111\u00f3, th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m ghi tr\u00ean gi\u1ea5y t\u1edd v\u1ec1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 137 Lu\u1eadt \u0110\u1ea5t \u0111ai. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m tr\u00ean gi\u1ea5y t\u1edd v\u1ec1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2005 th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 \u0111\u1ea5t c\u1ee7a n\u0103m 2005 t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t.<\/p>\n

                                  Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 kho\u1ea3n ph\u1ea3i n\u1ed9p b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 xin c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 \u0111\u1ea5t v\u00e0 ch\u00ednh s\u00e1ch t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/p>\n

                                    \n
                                  1. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 137 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed. Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ghi t\u00ean tr\u00ean gi\u1ea5y t\u1edd v\u1ec1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 137 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 ch\u01b0a n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ngo\u00e0i ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u00f2n ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n
                                  2. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 137 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 t\u1ea1i b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c ph\u00e1n quy\u1ebft c\u1ee7a Tr\u1ecdng t\u00e0i th\u01b0\u01a1ng m\u1ea1i Vi\u1ec7t Nam, quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh \u00e1n c\u1ee7a c\u01a1 quan thi h\u00e0nh \u00e1n, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft tranh ch\u1ea5p, khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 \u0111\u1ea5t \u0111ai c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 c\u00f3 n\u1ed9i dung gi\u1ea3i quy\u1ebft v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n \u0111\u00f3.<\/li>\n<\/ol>\n

                                    Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i c\u00e1c v\u0103n b\u1ea3n n\u00eau tr\u00ean kh\u00f4ng c\u00f3 n\u1ed9i dung gi\u1ea3i quy\u1ebft v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec t\u00f9y theo ngu\u1ed3n g\u1ed1c, gi\u1ea5y t\u1edd, th\u1eddi \u0111i\u1ec3m s\u1eed d\u1ee5ng \u0111\u1ea5t, vi\u1ec7c t\u00ednh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 137 Lu\u1eadt \u0110\u1ea5t \u0111ai v\u00e0 quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u00e1c kho\u1ea3n 1, 2 v\u00e0 4 \u0110i\u1ec1u 9, c\u00e1c \u0110i\u1ec1u 10, 11, 12 v\u00e0 13 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                      \n
                                    1. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 137 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                      a) Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u 137 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n

                                      b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4, kho\u1ea3n 5 \u0110i\u1ec1u 137 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u01b0a n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ngo\u00e0i vi\u1ec7c ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u00ea, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u00f2n ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                                      \u0110i\u1ec1u 10. T\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd v\u1ec1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai, kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u0111\u01b0\u1ee3c giao kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c<\/strong>\u00a0kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/strong><\/p>\n

                                        \n
                                      1. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb tr\u01b0\u1edbc ng\u00e0y 18 th\u00e1ng 12 n\u0103m 1980 nay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                        a) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                        Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn \u0111\u1ea5t \u1edf<\/em><\/td>\nx<\/em><\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/em><\/td>\n20%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                          \n
                                        1. b) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 hi\u1ec7n tr\u1ea1ng l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/li>\n<\/ol>\n\n\n\n
                                          Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t
                                          \n\u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn<\/em><\/td>\n                                          		x<\/em><\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t c\u1ee7a
                                          \nlo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\n                                          		x<\/em><\/td>\n30%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                            \n
                                          1. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb ng\u00e0y 18 th\u00e1ng 12 n\u0103m 1980 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 15 th\u00e1ng 10 n\u0103m 1993 nay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                            a) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf nay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                            Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn \u0111\u1ea5t \u1edf<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n40%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                              \n
                                            1. b) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 hi\u1ec7n tr\u1ea1ng l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/li>\n<\/ol>\n\n\n\n
                                              Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n50%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                \n
                                              1. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb ng\u00e0y 15 th\u00e1ng 10 n\u0103m 1993 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2004 nay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                a) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn trong h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 195, kho\u1ea3n 2 \u0110i\u1ec1u 196 Lu\u1eadt \u0110\u1ea5t \u0111ai, nay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                                Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn trong h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n20%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                  \n
                                                1. b) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u01b0\u1ee3t h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 195, kho\u1ea3n 2 \u0110i\u1ec1u 196 Lu\u1eadt \u0110\u1ea5t \u0111ai, nay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/li>\n<\/ol>\n\n\n\n
                                                  Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn v\u01b0\u1ee3t h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n50%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                  c) \u0110\u1ed1i v\u1edbi th\u1eeda \u0111\u1ea5t c\u00f3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, nay \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t phi n\u00f4ng nghi\u1ec7p, \u0111\u1ea5t th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                                  Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n60%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                  d) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 hi\u1ec7n tr\u1ea1ng l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch phi n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                                  Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n60%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                    \n
                                                  1. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2004 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 nay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                    a) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn trong h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 195, kho\u1ea3n 2 \u0110i\u1ec1u 196 Lu\u1eadt \u0110\u1ea5t \u0111ai, nay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                                    Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn trong h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n40%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                    b) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u01b0\u1ee3t h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 195, kho\u1ea3n 2 \u0110i\u1ec1u 196 Lu\u1eadt \u0110\u1ea5t \u0111ai, nay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                                    Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn v\u01b0\u1ee3t h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n70%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                    c) \u0110\u1ed1i v\u1edbi th\u1eeda \u0111\u1ea5t c\u00f3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, nay \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea5t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t phi n\u00f4ng nghi\u1ec7p, \u0111\u1ea5t th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                                    Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n70%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                    d) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 hi\u1ec7n tr\u1ea1ng l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                                    Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n70%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                      \n
                                                    1. Gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3, v\u00e0 4 \u0110i\u1ec1u n\u00e0y l\u00e0 gi\u00e1 \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n

                                                      \u0110i\u1ec1u 11. T\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 vi ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c<\/strong>\u00a0kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u 139 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/strong><\/p>\n

                                                        \n
                                                      1. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 18 th\u00e1ng 12 n\u0103m 1980 nay \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0111i\u1ec3m c kho\u1ea3n 2, \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 139 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                        a) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn trong h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 141 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                                        Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn trong h\u1ea1n m\u1ee9c c<\/em>\u00f4ng nh<\/em>\u1eadn \u0111\u1ea5t \u1edf<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n10%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                        b) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u01b0\u1ee3t h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 141 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                                        Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u01b0\u1ee3t h\u1ea1n m\u1ee9c c<\/em>\u00f4ng nh<\/em>\u1eadn \u0111\u1ea5t \u1edf<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n30%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                        c) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t nay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn:<\/p>\n\n\n\n
                                                        Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n40%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                          \n
                                                        1. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb ng\u00e0y 18 th\u00e1ng 12 n\u0103m 1980 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 15 th\u00e1ng 10 n\u0103m 1993 nay \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0111i\u1ec3m c kho\u1ea3n 2, \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 139 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                          a) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn trong h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 141 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                                          Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn trong h\u1ea1n m\u1ee9c c<\/em>\u00f4ng nh<\/em>\u1eadn \u0111\u1ea5t \u1edf<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n20%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                          b) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u01b0\u1ee3t h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 141 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                                          Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u01b0\u1ee3t h\u1ea1n m\u1ee9c c<\/em>\u00f4ng nh<\/em>\u1eadn \u0111\u1ea5t \u1edf<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n50%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                          c) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t nay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn:<\/p>\n\n\n\n
                                                          Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n60%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                            \n
                                                          1. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb ng\u00e0y 15 th\u00e1ng 10 n\u0103m 1993 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2004 nay \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0111i\u1ec3m c kho\u1ea3n 2, \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 139 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                            a) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn trong h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 195, kho\u1ea3n 2 \u0110i\u1ec1u 196 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                                            Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn trong h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n30%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                            b) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 195, kho\u1ea3n 2 \u0110i\u1ec1u 196 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/p>\n\n\n\n
                                                            Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u01b0\u1ee3t h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n60%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                            c) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t nay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn:<\/p>\n\n\n\n
                                                            Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n70%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                              \n
                                                            1. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2004 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 nay \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0111i\u1ec3m c kho\u1ea3n 2, \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 139 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                              a) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 \u0111\u1ea5t \u1edf (trong h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf, v\u01b0\u1ee3t h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 195, kho\u1ea3n 2 \u0110i\u1ec1u 196 Lu\u1eadt \u0110\u1ea5t \u0111ai):<\/p>\n\n\n\n
                                                              Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn l<\/em>\u00e0 \u0111<\/em>\u1ea5t \u1edf<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n80%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                              b) \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t nay \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn:<\/p>\n\n\n\n
                                                              Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c c<\/em>\u00f4ng nh<\/em>\u1eadn quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n80%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                                \n
                                                              1. Gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 v\u00e0 4 \u0110i\u1ec1u n\u00e0y l\u00e0 gi\u00e1 \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n

                                                                \u0110i\u1ec1u 12. T\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c giao kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i<\/strong>\u00a0\u0110i\u1ec1u 140 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/strong><\/p>\n

                                                                  \n
                                                                1. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 140 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                  a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c giao n\u1eb1m trong h\u1ea1n m\u1ee9c \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 141 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

                                                                  b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c giao v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 141 Lu\u1eadt \u0110\u1ea5t \u0111ai, ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 hi\u1ec7n tr\u1ea1ng l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                    \n
                                                                  1. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 140 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                    a) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 138 Lu\u1eadt \u0110\u1ea5t \u0111ai v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                    b) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                    c) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng m\u1ee9c thu \u0111\u00e3 n\u1ed9p \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ea5p h\u01a1n m\u1ee9c thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p ti\u1ec1n th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra t\u1ef7 l\u1ec7 % di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e3 n\u1ed9p ti\u1ec1n; ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/p>\n

                                                                      \n
                                                                    1. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 140 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                      a) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 \u0111\u1ea5t \u1edf:<\/p>\n\n\n\n
                                                                      Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn l<\/em>\u00e0 \u0111<\/em>\u1ea5t \u1edf<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/td>\n70%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                      b)Tr\u01b0\u1eddng h\u1ee3p c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                      c) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng m\u1ee9c thu \u0111\u00e3 n\u1ed9p \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ea5p h\u01a1n m\u1ee9c thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p ti\u1ec1n th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra t\u1ef7 l\u1ec7 % di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e3 n\u1ed9p ti\u1ec1n; ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/p>\n

                                                                        \n
                                                                      1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 140 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng 100% ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 theo gi\u00e1 \u0111\u1ea5t \u1edf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p; m\u1ee9c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p.<\/li>\n
                                                                      2. Gi\u1ea5y t\u1edd ch\u1ee9ng minh v\u1ec1 vi\u1ec7c \u0111\u00e3 n\u1ed9p ti\u1ec1n cho c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t khi t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 v\u00e0 4 \u0110i\u1ec1u n\u00e0y bao g\u1ed3m:<\/li>\n<\/ol>\n

                                                                        a) Bi\u00ean lai, phi\u1ebfu thu, h\u00f3a \u0111\u01a1n thu ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n \u0111\u1ec1n b\u00f9 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 186\/H\u0110BT ng\u00e0y 31 th\u00e1ng 5 n\u0103m 1990 c\u1ee7a H\u1ed9i \u0111\u1ed3ng B\u1ed9 tr\u01b0\u1edfng v\u1ec1 \u0111\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, \u0111\u1ea5t c\u00f3 r\u1eebng khi chuy\u1ec3n sang s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c.<\/p>\n

                                                                        b) Bi\u00ean lai, phi\u1ebfu thu, h\u00f3a \u0111\u01a1n thu ti\u1ec1n theo Th\u00f4ng t\u01b0 s\u1ed1 60\/TC-TCT ng\u00e0y 16 th\u00e1ng 7 n\u0103m 1993 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi vi\u1ec7c b\u00e1n nh\u00e0 thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc, vi\u1ec7c c\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t x\u00e2y d\u1ef1ng nh\u00e0 \u1edf v\u00e0 c\u00f4ng tr\u00ecnh.<\/p>\n

                                                                        c) Bi\u00ean lai, phi\u1ebfu thu, h\u00f3a \u0111\u01a1n ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 ho\u1eb7c c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u00e3 giao \u0111\u1ea5t kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n.<\/p>\n

                                                                        d) Tr\u01b0\u1eddng h\u1ee3p gi\u1ea5y t\u1edd quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n n\u00e0y b\u1ecb m\u1ea5t, th\u1ea5t l\u1ea1c nh\u01b0ng t\u1ea1i \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u00e3 giao \u0111\u1ea5t kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n c\u00f2n gi\u1ea5y t\u1edd (h\u1ed3 s\u01a1) l\u01b0u tr\u1eef v\u00e0 ghi ch\u00e9p v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p ti\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 x\u00e1c nh\u1eadn ho\u1eb7c sao y b\u1ea3n ch\u00ednh. B\u1ea3n x\u00e1c nh\u1eadn ho\u1eb7c sao y b\u1ea3n ch\u00ednh t\u1ea1i \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 gi\u1ea5y t\u1edd ch\u1ee9ng minh v\u1ec1 vi\u1ec7c \u0111\u00e3 n\u1ed9p ti\u1ec1n cho c\u01a1 quan, t\u1ed5 ch\u1ee9c nh\u01b0 gi\u1ea5y t\u1edd t\u1ea1i \u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n n\u00e0y.<\/p>\n

                                                                        3. Gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 v\u00e0 4 \u0110i\u1ec1u n\u00e0y l\u00e0 gi\u00e1 \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh.<\/p>\n

                                                                        \u0110i\u1ec1u 13. T\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i<\/strong>\u00a0\u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 155 Lu\u1eadt \u0110\u1ea5t \u0111ai, c\u1ea5p \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 135 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/strong><\/p>\n

                                                                          \n
                                                                        1. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 155 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 l\u00e0m thay \u0111\u1ed5i t\u0103ng di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t t\u0103ng th\u00eam \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng di\u1ec7n t\u00edch \u0111\u1ea5t t\u0103ng th\u00eam nh\u00e2n v\u1edbi (x) gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i gi\u1ea3m di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t) m\u00e0 l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p th\u00ec s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n.<\/li>\n
                                                                        2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 155 Lu\u1eadt \u0110\u1ea5t \u0111ai do thay \u0111\u1ed5i quy ho\u1ea1ch chi ti\u1ebft th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo c\u00e1ch t\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t.<\/li>\n
                                                                        3. Tr\u01b0\u1eddng h\u1ee3p khi c\u1ea5p \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n m\u00e0 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch di\u1ec7n t\u00edch \u0111\u1ea5t t\u0103ng gi\u1eefa s\u1ed1 li\u1ec7u \u0111o \u0111\u1ea1c th\u1ef1c t\u1ebf v\u1edbi s\u1ed1 li\u1ec7u ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 c\u1ea5p v\u00e0 ranh gi\u1edbi th\u1eeda \u0111\u1ea5t \u0111ang s\u1eed d\u1ee5ng kh\u00f4ng thay \u0111\u1ed5i so v\u1edbi ranh gi\u1edbi th\u1eeda \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 c\u1ea5p theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf t\u0103ng th\u00eam n\u1eb1m ngo\u00e0i h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn tr\u01b0\u1edbc \u0111\u00e2y.<\/li>\n<\/ol>\n

                                                                          \u0110i\u1ec1u 14. T\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i<\/strong>\u00a0\u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 155, \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 160 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/strong><\/p>\n

                                                                            \n
                                                                          1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 l\u00e0m thay \u0111\u1ed5i c\u01a1 c\u1ea5u s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c v\u1ecb tr\u00ed t\u1eebng lo\u1ea1i \u0111\u1ea5t ho\u1eb7c h\u1ec7 s\u1ed1 s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                            1.1. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t th\u00f4ng qua \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/p>\n

                                                                              \n
                                                                            1. a) Tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh:<\/li>\n<\/ol>\n

                                                                              a1) Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng th\u1ec3 quy ho\u1ea1ch chi ti\u1ebft d\u1ef1 \u00e1n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u00ednh \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 d\u1ef1 \u00e1n theo quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng th\u1ec3 quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n (n\u1ebfu c\u00f3).<\/p>\n

                                                                              a2) Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh c\u1ee5c b\u1ed9 quy ho\u1ea1ch chi ti\u1ebft d\u1ef1 \u00e1n (m\u1ed9t ph\u1ea7n di\u1ec7n t\u00edch d\u1ef1 \u00e1n) c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u00ednh \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee5c b\u1ed9 theo quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh c\u1ee5c b\u1ed9 quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n (n\u1ebfu c\u00f3).<\/p>\n

                                                                              Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh ho\u1eb7c ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111i\u1ec1u ch\u1ec9nh th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 d\u1ef1 \u00e1n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a1 \u0111i\u1ec3m n\u00e0y.<\/p>\n

                                                                                \n
                                                                              1. b) Tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh (ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c giao \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 nay th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft) th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i:<\/li>\n<\/ol>\n

                                                                                b1) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 c\u00f3 th\u00f4ng b\u00e1o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t x\u00e1c \u0111\u1ecbnh theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai v\u00e0 kho\u1ea3n thu b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                b2) N\u1ed9p b\u1ed5 sung s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy ho\u1ea1ch sau khi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 theo quy ho\u1ea1ch tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y (n\u1ebfu c\u00f3).<\/p>\n

                                                                                1.2. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t th\u00f4ng qua \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n

                                                                                  \n
                                                                                1. a) Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng th\u1ec3 quy ho\u1ea1ch chi ti\u1ebft d\u1ef1 \u00e1n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n:<\/li>\n
                                                                                2. b) Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh c\u1ee5c b\u1ed9 quy ho\u1ea1ch chi ti\u1ebft d\u1ef1 \u00e1n (m\u1ed9t ph\u1ea7n di\u1ec7n t\u00edch d\u1ef1 \u00e1n) c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                  Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh ho\u1eb7c ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee5c b\u1ed9 th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 d\u1ef1 \u00e1n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n

                                                                                    \n
                                                                                  1. Tr\u01b0\u1eddng h\u1ee3p do y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 l\u00e0m thay \u0111\u1ed5i c\u01a1 c\u1ea5u s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c v\u1ecb tr\u00ed t\u1eebng lo\u1ea1i \u0111\u1ea5t ho\u1eb7c h\u1ec7 s\u1ed1 s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n d\u1eabn \u0111\u1ebfn l\u00e0m t\u0103ng, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                    a) N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft m\u00e0 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh l\u1edbn h\u01a1n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft sau v\u00e0 quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc. Vi\u1ec7c t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc v\u00e0 sau khi \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                    b) N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch m\u00e0 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh nh\u1ecf h\u01a1n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. S\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u00e0n tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc v\u00e0 quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch. Vi\u1ec7c t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc v\u00e0 sau khi \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                    Vi\u1ec7c ho\u00e0n tr\u1ea3 ti\u1ec1n s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                      \n
                                                                                    1. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n sau khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t (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) th\u00ec t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u1ea3 d\u1ef1 \u00e1n (ho\u1eb7c c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee5c b\u1ed9) b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy ho\u1ea1ch sau khi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy ho\u1ea1ch tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch.<\/li>\n
                                                                                    2. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh t\u1ebf, ng\u01b0\u1eddi g\u1ed1c Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 th\u1ecfa thu\u1eadn nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 127 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n th\u00ec t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u n\u00e0y.<\/li>\n
                                                                                    3. Tr\u01b0\u1eddng h\u1ee3p khu \u0111\u1ea5t, th\u1eeda \u0111\u1ea5t th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i l\u00e0 \u0111\u1ea5t \u1edf nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 127 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a khu \u0111\u1ea5t, th\u1eeda \u0111\u1ea5t tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 tr\u01b0\u1eddng h\u1ee3p b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u1ec1 \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t v\u00e0 Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 \u0111\u1ea5t.<\/li>\n<\/ol>\n

                                                                                      \u0110i\u1ec1u 15. T\u00ednh ti\u1ec1n n\u1ed9p b\u1ed5 sung khi gia h\u1ea1n d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i<\/strong>\u00a0kho\u1ea3n 8 \u0110i\u1ec1u 81 v\u00e0 \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 153 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/strong><\/p>\n

                                                                                        \n
                                                                                      1. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 81 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ngo\u00e0i s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u00f2n ph\u1ea3i n\u1ed9p b\u1ed5 sung cho Nh\u00e0 n\u01b0\u1edbc m\u1ed9t kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n\n
                                                                                        Kho\u1ea3n<\/em>\u00a0ti\u1ec1n b\u1ed5 sung<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\nx<\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t trong B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh<\/em>\u00e0 n\u01b0<\/em>\u1edbc c<\/em>\u00f3 th<\/em>\u1ea9m quy\u1ec1n ban h<\/em>\u00e0nh quy<\/em>\u1ebft \u0111\u1ecbnh gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\nx<\/td>\n2%<\/em><\/td>\nx<\/em><\/td>\nTh<\/em>\u1eddi gian gia h\u1ea1n (th<\/em>\u00e1ng)<\/em><\/td>\n<\/tr>\n
                                                                                        12<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                                        Trong \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian gia h\u1ea1n kh\u00f4ng tr\u00f2n th\u00e1ng th\u00ec t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean \u0111\u01b0\u1ee3c t\u00ednh tr\u00f2n 01 th\u00e1ng, d\u01b0\u1edbi 15 ng\u00e0y th\u00ec kh\u00f4ng t\u00ednh kho\u1ea3n ti\u1ec1n b\u1ed5 sung \u0111\u1ed1i v\u1edbi s\u1ed1 ng\u00e0y n\u00e0y.<\/p>\n

                                                                                          \n
                                                                                        1. Kh\u00f4ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 quy \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                                          \u0110i\u1ec1u 16. X\u1eed l\u00fd kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i<\/strong>\u00a0\u0110i\u1ec1u 94 Lu\u1eadt \u0110\u1ea5t \u0111ai, x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ea5t c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 107 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/strong><\/p>\n

                                                                                            \n
                                                                                          1. Tr\u01b0\u1eddng h\u1ee3p Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t \u1ee9ng v\u1ed1n cho \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 t\u1ea1o qu\u1ef9 \u0111\u1ea5t \u0111\u1ec3 giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 b\u1ed1 tr\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 th\u00ec kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                            Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Vi\u1ec7c ho\u00e0n tr\u1ea3 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 cho Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t, ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                                                                            Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i ho\u00e0n tr\u1ea3 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 94 Lu\u1eadt \u0110\u1ea5t \u0111ai. Vi\u1ec7c ho\u00e0n tr\u1ea3 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 cho Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t, ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                                                                              \n
                                                                                            1. Vi\u1ec7c kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n t\u1ef1 nguy\u1ec7n \u1ee9ng tr\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 cho \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 94 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n
                                                                                            2. a) Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ed1i h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng. H\u1ed3 s\u01a1 g\u1ed3m:<\/li>\n<\/ol>\n

                                                                                              a1) V\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0: 01 b\u1ea3n ch\u00ednh;<\/p>\n

                                                                                              a2) Ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t: 01 b\u1ea3n sao;<\/p>\n

                                                                                              a3) Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n cho \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c l\u00e0m nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0: 01 b\u1ea3n sao;<\/p>\n

                                                                                              a4) B\u1ea3ng k\u00ea thanh to\u00e1n kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 do \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 l\u1eadp; trong \u0111\u00f3 c\u00f3 c\u00e1c n\u1ed9i dung v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 chi tr\u1ea3, s\u1ed1 ch\u1ee9ng t\u1eeb chi tr\u1ea3, ng\u00e0y, th\u00e1ng chi ti\u1ec1n, ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n: 01 b\u1ea3n ch\u00ednh.<\/p>\n

                                                                                              b) V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng chuy\u1ec3n c\u00e1c h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y cho \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n.<\/p>\n

                                                                                              c) C\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y, trong th\u1eddi h\u1ea1n 30 ng\u00e0y, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t v\u00e0 c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eedi cho c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u1eeb s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                                              d) \u0110\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u v\u00e0 c\u00e1c th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y, tr\u1eeb c\u00e1c v\u0103n b\u1ea3n, gi\u1ea5y t\u1edd c\u00f3 trong h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan, t\u1ed5 ch\u1ee9c, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c ch\u1ea5p thu\u1eadn, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c gi\u1ea3i quy\u1ebft tr\u01b0\u1edbc \u0111\u00f3. \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u v\u1ec1 s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 cho c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u1eeb s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y, tr\u1eeb c\u00e1c v\u0103n b\u1ea3n, gi\u1ea5y t\u1edd c\u00f3 trong h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan, t\u1ed5 ch\u1ee9c, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c ch\u1ea5p thu\u1eadn, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c gi\u1ea3i quy\u1ebft tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

                                                                                              4, Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, n\u1ebfu ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n t\u1ef1 nguy\u1ec7n \u1ee9ng tr\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \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 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 94 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t (giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t) th\u00ec vi\u1ec7c kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 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. Kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 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.<\/p>\n

                                                                                              Kh\u00f4ng th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 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.<\/p>\n

                                                                                              Kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 c\u00f2n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t (n\u1ebfu c\u00f3) th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n

                                                                                                \n
                                                                                              1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t tr\u01b0\u1edbc khi b\u1ecb thu h\u1ed3i l\u00e0 \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t th\u00ec chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ea5t c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 107 Lu\u1eadt \u0110\u1ea5t \u0111ai, kho\u1ea3n 6 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 88\/2024\/N\u0110-CP \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (= 0).<\/li>\n<\/ol>\n

                                                                                                M\u1ee5c 2. MI\u1ec4N, GI\u1ea2M TI\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T<\/strong><\/p>\n

                                                                                                \u0110i\u1ec1u 17. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                  \n
                                                                                                1. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18, \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m m\u1ed9t l\u1ea7n trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t \u0111\u1ec3 l\u00e0m nh\u00e0 \u1edf ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb \u0111\u1ea5t kh\u00e1c sang \u0111\u1ea5t \u1edf ho\u1eb7c \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/li>\n
                                                                                                2. Trong m\u1ed9t h\u1ed9 gia \u0111\u00ecnh c\u00f3 nhi\u1ec1u th\u00e0nh vi\u00ean thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c c\u1ed9ng c\u00e1c m\u1ee9c gi\u1ea3m c\u1ee7a t\u1eebng th\u00e0nh vi\u00ean th\u00e0nh m\u1ee9c gi\u1ea3m chung c\u1ee7a c\u1ea3 h\u1ed9, nh\u01b0ng m\u1ee9c gi\u1ea3m t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p.<\/li>\n
                                                                                                3. Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u1ea3 mi\u1ec5n v\u00e0 gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng c\u00f3 nhi\u1ec1u m\u1ee9c gi\u1ea3m kh\u00e1c nhau th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c gi\u1ea3m cao nh\u1ea5t.<\/li>\n
                                                                                                4. Vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/li>\n<\/ol>\n

                                                                                                  Vi\u1ec7c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 6, 7, 8, 9, 10, 11 v\u00e0 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

                                                                                                    \n
                                                                                                  1. Kh\u00f4ng \u00e1p d\u1ee5ng mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/li>\n<\/ol>\n

                                                                                                    Vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p giao \u0111\u1ea5t t\u00e1i \u0111\u1ecbnh c\u01b0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t.<\/p>\n

                                                                                                      \n
                                                                                                    1. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh, s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi t\u1ea1i quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i do kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m th\u00ec ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m. Vi\u1ec7c thu h\u1ed3i s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n
                                                                                                    2. a) S\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u1ea3i thu h\u1ed3i \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t c\u1ed9ng (+) v\u1edbi kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u1eebng th\u1eddi k\u1ef3.<\/li>\n
                                                                                                    3. b) Th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/li>\n
                                                                                                    4. c) C\u01a1 quan Thu\u1ebf thu h\u1ed3i s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/li>\n
                                                                                                    5. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i ho\u00e0n tr\u1ea3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb (tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) ho\u1eb7c ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb (tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) \u0111\u1ed1i v\u1edbi kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc (n\u1ebfu c\u00f3) v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i ho\u00e0n tr\u1ea3 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 94 Lu\u1eadt \u0110\u1ea5t \u0111ai v\u00e0 kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/li>\n
                                                                                                    6. \u0110\u1ed1i v\u1edbi vi\u1ec7c x\u00e1c \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n th\u00ec \u0111\u1ecba b\u00e0n (v\u00f9ng) c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n (v\u00f9ng) c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18, \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 th\u00f4n, x\u00e3, huy\u1ec7n theo quy \u0111\u1ecbnh ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ho\u1eb7c c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 giao, ph\u00e2n c\u1ea5p, \u1ee7y quy\u1ec1n.<\/li>\n<\/ol>\n

                                                                                                      Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ngh\u00e8o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7; vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/p>\n

                                                                                                        \n
                                                                                                      1. Vi\u1ec7c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i, nh\u00e0 \u1edf cho l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n, c\u1ea3i t\u1ea1o, x\u00e2y d\u1ef1ng l\u1ea1i nh\u00e0 chung c\u01b0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf.<\/li>\n<\/ol>\n

                                                                                                        Vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi c\u00f3 c\u00f4ng.<\/p>\n

                                                                                                          \n
                                                                                                        1. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 nay chuy\u1ec3n nh\u01b0\u1ee3ng, g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 g\u1eafn v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/li>\n
                                                                                                        2. a) T\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 nay chuy\u1ec3n nh\u01b0\u1ee3ng, g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n khi b\u00e1n l\u1ea1i nh\u00e0 \u1edf x\u00e3 h\u1ed9i sau 10 n\u0103m cho thu\u00ea theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 88 c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf, Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf v\u1ec1 ph\u00e1t tri\u1ec3n v\u00e0 qu\u1ea3n l\u00fd nh\u00e0 \u1edf x\u00e3 h\u1ed9i) th\u00ec ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m t\u1ea1i th\u1eddi \u0111i\u1ec3m giao \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 33 Lu\u1eadt \u0110\u1ea5t \u0111ai v\u00e0 ph\u1ea3i n\u1ed9p kho\u1ea3n ti\u1ec1n b\u1ed5 sung \u0111\u1ed1i v\u1edbi th\u1eddi gian k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ebfn ng\u00e0y chuy\u1ec3n nh\u01b0\u1ee3ng, g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u1eebng th\u1eddi k\u1ef3.<\/li>\n<\/ol>\n

                                                                                                          Vi\u1ec7c t\u00ednh s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u1ea3i tr\u1ea3 cho Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m giao \u0111\u1ea5t, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                                                            \n
                                                                                                          1. b) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng ngh\u0129a trang \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eafn v\u1edbi h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf l\u01b0u gi\u1eef tro c\u1ed1t g\u1eafn v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                            b1) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n th\u00ec ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n

                                                                                                            b2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n sau khi chuy\u1ec3n nh\u01b0\u1ee3ng. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00e3 th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba ph\u1ea7n ngh\u0129a v\u1ee5 m\u00e0 ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00e3 n\u1ed9p.<\/p>\n

                                                                                                            \u0110i\u1ec1u 18. Mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                            Mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n

                                                                                                              \n
                                                                                                            1. Mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn) trong h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ol>\n

                                                                                                              a) \u0110\u1ec3 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf \u0111\u1ed1i v\u1edbi th\u01b0\u01a1ng binh ho\u1eb7c b\u1ec7nh binh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, h\u1ed9 gia \u0111\u00ecnh li\u1ec7t s\u1ef9 kh\u00f4ng c\u00f2n lao \u0111\u1ed9ng ch\u00ednh;<\/p>\n

                                                                                                              b) Ng\u01b0\u1eddi ngh\u00e8o, h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 sinh s\u1ed1ng t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, bi\u00ean gi\u1edbi, h\u1ea3i \u0111\u1ea3o.<\/p>\n

                                                                                                              c) \u0110\u1ea5t \u1edf cho ng\u01b0\u1eddi ph\u1ea3i di d\u1eddi khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t do c\u00f3 nguy c\u01a1 \u0111e d\u1ecda t\u00ednh m\u1ea1ng con ng\u01b0\u1eddi.<\/p>\n

                                                                                                              d) Giao \u0111\u1ea5t \u1edf \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t g\u1eafn li\u1ec1n v\u1edbi nh\u00e0 \u1edf ph\u1ea3i di chuy\u1ec3n ch\u1ed7 \u1edf m\u00e0 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t \u1edf v\u00e0 kh\u00f4ng c\u00f3 ch\u1ed7 \u1edf n\u00e0o kh\u00e1c trong \u0111\u1ecba b\u00e0n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t b\u1ecb thu h\u1ed3i.<\/p>\n

                                                                                                              \u0111) Di\u1ec7n t\u00edch \u0111\u1ea5t t\u1ea1i d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng ngh\u0129a trang \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eafn v\u1edbi h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf l\u01b0u gi\u1eef tro c\u1ed1t m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 b\u1ed1 tr\u00ed \u0111\u1ec3 ph\u1ee5c v\u1ee5 mai t\u00e1ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ngh\u0129a trang v\u00e0 c\u01a1 s\u1edf h\u1ecfa t\u00e1ng.<\/p>\n

                                                                                                                \n
                                                                                                              1. Mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf khi c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi \u0111\u1ea5t do chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u1eeb \u0111\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t \u1edf sang \u0111\u1ea5t \u1edf do t\u00e1ch h\u1ed9 \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, h\u1ed9 ngh\u00e8o t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, v\u00f9ng \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c v\u00e0 mi\u1ec1n n\u00fai theo Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n do Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/li>\n
                                                                                                              2. Mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf (bao g\u1ed3m giao \u0111\u1ea5t, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn cho ng\u01b0\u1eddi \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t) \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng m\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi c\u00f3 c\u00f4ng.<\/li>\n<\/ol>\n

                                                                                                                Mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i, nh\u00e0 \u1edf cho l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n, c\u1ea3i t\u1ea1o, x\u00e2y d\u1ef1ng l\u1ea1i nh\u00e0 chung c\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf.<\/p>\n

                                                                                                                  \n
                                                                                                                1. Vi\u1ec7c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai do c\u00e1c B\u1ed9, ng\u00e0nh, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u1ec1 xu\u1ea5t g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 t\u1ed5ng h\u1ee3p tr\u00ecnh Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh sau khi \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i.<\/li>\n
                                                                                                                2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec khi l\u00e0m th\u1ee7 t\u1ee5c giao \u0111\u1ea5t; c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ed1ng k\u00ea, t\u1ed5ng h\u1ee3p c\u00e1c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/li>\n<\/ol>\n

                                                                                                                  Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (n\u1ebfu c\u00f3) th\u00ec c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n g\u1eedi c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai \u0111\u1ec3 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng ki\u1ec3m tra, r\u00e0 so\u00e1t, x\u00e1c \u0111\u1ecbnh vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                                                                  N\u1ebfu ng\u01b0\u1eddi \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai b\u00e1o c\u00e1o \u1ee6y ban nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i vi\u1ec7c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 chuy\u1ec3n th\u00f4ng tin cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 ph\u1ed1i h\u1ee3p t\u00ednh, thu, n\u1ed9p s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p (kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n) theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i 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 giao \u0111\u1ea5t v\u00e0 kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                  \u0110i\u1ec1u 19. Gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                    \n
                                                                                                                  1. Gi\u1ea3m 50% ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao \u0111\u1ea5t, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ngh\u00e8o, h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                  2. Gi\u1ea3m 50% ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u1edbi \u0111\u1ea5t \u1edf cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 124 c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai \u0111ang c\u00f4ng t\u00e1c t\u1ea1i c\u00e1c x\u00e3 bi\u00ean gi\u1edbi, h\u1ea3i \u0111\u1ea3o ho\u1eb7c huy\u1ec7n \u0111\u1ea3o kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 thu\u1ed9c v\u00f9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/li>\n
                                                                                                                  3. Gi\u1ea3m 30% ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 124 c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai \u0111ang c\u00f4ng t\u00e1c t\u1ea1i c\u00e1c x\u00e3 bi\u00ean gi\u1edbi, h\u1ea3i \u0111\u1ea3o ho\u1eb7c huy\u1ec7n \u0111\u1ea3o kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 thu\u1ed9c v\u00f9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/li>\n
                                                                                                                  4. Gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf (bao g\u1ed3m giao \u0111\u1ea5t, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn cho ng\u01b0\u1eddi \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t) \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng m\u00e0 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi c\u00f3 c\u00f4ng.<\/li>\n
                                                                                                                  5. Gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng ngh\u0129a trang \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eafn v\u1edbi h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf l\u01b0u gi\u1eef tro c\u1ed1t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/li>\n<\/ol>\n

                                                                                                                    a) Gi\u1ea3m 50% ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n

                                                                                                                    b) Gi\u1ea3m 30% ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/p>\n

                                                                                                                    c) Gi\u1ea3m 20% ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n kh\u00f4ng thu\u1ed9c c\u00e1c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/p>\n

                                                                                                                    Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/p>\n

                                                                                                                      \n
                                                                                                                    1. C\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1, gi\u1ea5y t\u1edd v\u1ec1 \u0111\u1ea5t \u0111ai do c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u1ea5t \u0111ai chuy\u1ec3n sang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u01a1 quan thu\u1ebf t\u00ednh s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m. Vi\u1ec7c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f9ng v\u1edbi vi\u1ec7c t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                    2. Vi\u1ec7c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai do c\u00e1c B\u1ed9, ng\u00e0nh, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u1ec1 xu\u1ea5t g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p tr\u00ecnh Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh sau khi \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i.<\/li>\n
                                                                                                                    3. Th\u1ea9m quy\u1ec1n t\u00ednh v\u00e0 quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m:<\/li>\n<\/ol>\n

                                                                                                                      a) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf x\u00e1c \u0111\u1ecbnh v\u00e0 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, ng\u01b0\u1eddi g\u1ed1c Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

                                                                                                                      b) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c thu\u1ebf, Chi c\u1ee5c thu\u1ebf khu v\u1ef1c x\u00e1c \u0111\u1ecbnh v\u00e0 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/p>\n

                                                                                                                      M\u1ee5c 3. T\u00cdNH TI\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T PH\u1ea2I N\u1ed8P<\/strong><\/p>\n

                                                                                                                      \u0110i\u1ec1u 20. T\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p<\/strong><\/p>\n

                                                                                                                        \n
                                                                                                                      1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p l\u00e0 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 6, 7, 8, 9, 10, 11, 12, 13, 14 v\u00e0 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                      2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                                                                                                                        Ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p<\/em><\/td>\n=<\/em><\/td>\nTi<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t<\/em>\u00ednh theo quy \u0111<\/em>\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/em><\/td>\n\u2013<\/em><\/td>\nTi<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/em>\u00a0(n<\/em>\u1ebfu c<\/em>\u00f3)<\/em><\/td>\n\u2013<\/em><\/td>\nKinh ph\u00ed b<\/em>\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t<\/em>\u00e1i \u0111<\/em>\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c tr\u1eeb v<\/em>\u00e0o ti<\/em>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/em>\u00a0(n<\/em>\u1ebfu c<\/em>\u00f3)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                                                                        M\u1ee5c 4. THU, N\u1ed8P TI\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T<\/strong><\/p>\n

                                                                                                                        \u0110i\u1ec1u 21. Tr\u00ecnh t\u1ef1 t\u00ednh, thu, n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                          \n
                                                                                                                        1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi g\u1ed1c Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i:<\/li>\n<\/ol>\n

                                                                                                                          a) C\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft, quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t, nhu c\u1ea7u c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 h\u1ed3 s\u01a1 m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p t\u1ea1i c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn, V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng chuy\u1ec3n Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

                                                                                                                          \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ngo\u00e0i h\u1ed3 s\u01a1 n\u00eau tr\u00ean ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i n\u1ed9p th\u00eam h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf v\u1ec1 ph\u00e1t tri\u1ec3n v\u00e0 qu\u1ea3n l\u00fd nh\u00e0 \u1edf x\u00e3 h\u1ed9i.<\/p>\n

                                                                                                                          b) C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u00e1c h\u1ed3 s\u01a1 do V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng chuy\u1ec3n sang, g\u1ed3m:<\/p>\n

                                                                                                                          b1) Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin (th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t, di\u1ec7n t\u00edch \u0111\u1ea5t, v\u1ecb tr\u00ed \u0111\u1ea5t, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, ngu\u1ed3n g\u1ed1c s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3).<\/p>\n

                                                                                                                          b2) Quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh v\u1ec1 ph\u00ea duy\u1ec7t gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n, ho\u1eb7c B\u1ea3ng gi\u00e1 \u0111\u1ea5t.<\/p>\n

                                                                                                                          b3) V\u0103n b\u1ea3n c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n x\u00e1c nh\u1eadn s\u1ed1 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u1ee9ng tr\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0). \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u00ec h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                          b4) V\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 Gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo M\u1eabu quy \u0111\u1ecbnh t\u1ea1i ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf (n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t).<\/p>\n

                                                                                                                          Trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y, c\u01a1 quan thu\u1ebf t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p, ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh (Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo M\u1eabu s\u1ed1 01a ho\u1eb7c M\u1eabu s\u1ed1 01b t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/p>\n

                                                                                                                          Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ed3ng th\u1eddi cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f9ng c\u1ea5p \u0111\u1ec3 theo d\u00f5i. h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh.<\/p>\n

                                                                                                                            \n
                                                                                                                          1. c) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c th\u00ec trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng v\u00e0 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ebfn \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n (tr\u01b0\u1eddng h\u1ee3p c\u00f3 n\u1ed9i dung \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0) \u0111\u1ec3 b\u1ed5 sung h\u1ed3 s\u01a1; sau khi c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 th\u00ec c\u01a1 quan thu\u1ebf ph\u1ea3i t\u00ednh v\u00e0 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1eadm nh\u1ea5t sau 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 b\u1ed5 sung. \u0110\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 theo d\u00f5i t\u00ecnh h\u00ecnh thu, n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo M\u1eabu s\u1ed1 04 t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                                            S\u1ed5 giao th\u00f4ng b\u00e1o n\u1ed9p c\u00e1c kho\u1ea3n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai theo M\u1eabu s\u1ed1 04 t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                            d) Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                            \u0111) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, sau khi thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u01a1 quan thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n th\u00f4ng tin thu, n\u1ed9p ng\u00e2n s\u00e1ch cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf chuy\u1ec3n cho c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 b\u00e1o c\u00e1o c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao \u0111\u1ea5t cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh. Vi\u1ec7c giao \u0111\u1ea5t ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh.<\/p>\n

                                                                                                                              \n
                                                                                                                            1. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n:<\/li>\n<\/ol>\n

                                                                                                                              a) C\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb (v\u0103n b\u1ea3n) c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n v\u00e0 c\u00e1c h\u1ed3 s\u01a1 kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn, V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng chuy\u1ec3n Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n

                                                                                                                              b) C\u0103n c\u1ee9 Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin (th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t, di\u1ec7n t\u00edch \u0111\u1ea5t, v\u1ecb tr\u00ed \u0111\u1ea5t, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, ngu\u1ed3n g\u1ed1c s\u1eed d\u1ee5ng \u0111\u1ea5t) do V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng chuy\u1ec3n \u0111\u1ebfn; c\u0103n c\u1ee9 B\u1ea3ng gi\u00e1 \u0111\u1ea5t, m\u1ee9c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh ho\u1eb7c ph\u00ea duy\u1ec7t (n\u1ebfu c\u00f3), trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, c\u01a1 quan thu\u1ebf t\u00ednh s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m, ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) v\u00e0 g\u1eedi cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ho\u1eb7c g\u1eedi c\u01a1 quan chuy\u1ec3n Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin theo quy \u0111\u1ecbnh. Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo M\u1eabu s\u1ed1 02 t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                              Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ed3ng th\u1eddi cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f9ng c\u1ea5p \u0111\u1ec3 theo d\u00f5i, h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh.<\/p>\n

                                                                                                                              c) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c th\u00ec trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng v\u00e0 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ebfn \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n (tr\u01b0\u1eddng h\u1ee3p c\u00f3 n\u1ed9i dung \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0) \u0111\u1ec3 b\u1ed5 sung h\u1ed3 s\u01a1; sau khi ti\u1ebfp nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 th\u00ec c\u01a1 quan thu\u1ebf ph\u1ea3i ra th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) ch\u1eadm nh\u1ea5t sau 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 b\u1ed5 sung. \u0110\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 theo d\u00f5i t\u00ecnh h\u00ecnh thu, n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo M\u1eabu s\u1ed1 04 t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                              d) Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                              \u0111) Sau khi thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u01a1 quan thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n th\u00f4ng tin thu n\u1ed9p ng\u00e2n s\u00e1ch cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf chuy\u1ec3n cho c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n vi\u1ec7c giao \u0111\u1ea5t cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh. Vi\u1ec7c giao \u0111\u1ea5t ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t).<\/p>\n

                                                                                                                                \n
                                                                                                                              1. V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u v\u00e0 c\u00e1c th\u00f4ng tin cung c\u1ea5p cho c\u01a1 quan thu\u1ebf. C\u01a1 quan thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c t\u00ednh v\u00e0 ra th\u00f4ng b\u00e1o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p.<\/li>\n
                                                                                                                              2. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 ho\u1eb7c gi\u00e1 \u0111\u1ea5t tr\u00fang \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/li>\n<\/ol>\n

                                                                                                                                a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n tr\u00fang \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

                                                                                                                                Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi tr\u00fang \u0111\u1ea5u gi\u00e1 vi ph\u1ea1m ngh\u0129a v\u1ee5 thanh to\u00e1n ti\u1ec1n tr\u00fang \u0111\u1ea5u gi\u00e1 d\u1eabn \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn k\u1ebft qu\u1ea3 \u0111\u1ea5u gi\u00e1 b\u1ecb h\u1ee7y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai, ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n, ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                                b) Tr\u01b0\u1eddng h\u1ee3p t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 m\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n a \u0110i\u1ec1u n\u00e0y, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 180 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

                                                                                                                                Qu\u00e1 th\u1eddi h\u1ea1n 180 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng n\u1ed9p \u0111\u1ee7 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c giao \u0111\u1ea5t theo quy \u0111\u1ecbnh (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t). Qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng n\u1ed9p \u0111\u1ee7 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec ph\u1ea3i n\u1ed9p kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                                Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng tu\u00e2n th\u1ee7 vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec c\u01a1 quan thu\u1ebf chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t n\u00e0y.<\/p>\n

                                                                                                                                  \n
                                                                                                                                1. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo gi\u00e1 \u0111\u1ea5t trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t<\/li>\n<\/ol>\n

                                                                                                                                  a) Tr\u01b0\u1eddng h\u1ee3p t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo gi\u00e1 \u0111\u1ea5t trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                  6. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ho\u00e0n tr\u1ea3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i ho\u00e0n tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m giao \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. C\u01a1 quan thu\u1ebf thu h\u1ed3i s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m sau khi b\u00e1o c\u00e1o v\u00e0 \u0111\u01b0\u1ee3c \u1ee6y ban nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p ch\u1ea5p thu\u1eadn.<\/p>\n

                                                                                                                                  \u0110i\u1ec1u 22. Ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                    \n
                                                                                                                                  1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, m\u1ee9c ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ghi n\u1ee3, th\u1eddi h\u1ea1n ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t, Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/li>\n
                                                                                                                                  2. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n:<\/li>\n<\/ol>\n

                                                                                                                                    a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed t\u00e1i \u0111\u1ecbnh c\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 111 Lu\u1eadt \u0110\u1ea5t \u0111ai, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 nhu c\u1ea7u ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 xin c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (trong \u0111\u00f3 bao g\u1ed3m: Quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 Ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t) t\u1ea1i V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng.<\/p>\n

                                                                                                                                    b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c v\u1ec1 ghi n\u1ee3 (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n

                                                                                                                                    c) V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng r\u00e0 so\u00e1t, ki\u1ec3m tra h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ghi n\u1ee3 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y v\u00e0 l\u1eadp Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan theo quy \u0111\u1ecbnh; trong \u0111\u00f3 t\u1ea1i Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin ph\u1ea3i c\u00f3 n\u1ed9i dung v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3, th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ghi n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; \u0111\u1ed3ng th\u1eddi tr\u1ea3 Gi\u1ea5y h\u1eb9n cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ghi n\u1ee3 theo quy \u0111\u1ecbnh.<\/p>\n

                                                                                                                                    d) C\u0103n c\u1ee9 Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin do V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng chuy\u1ec3n \u0111\u1ebfn, c\u01a1 quan thu\u1ebf t\u00ednh v\u00e0 ban h\u00e0nh Th\u00f4ng b\u00e1o theo quy \u0111\u1ecbnh \u0111\u1ec3 g\u1eedi \u0111\u1ebfn h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u1ea5t \u0111ai v\u00e0 c\u01a1 quan li\u00ean quan (n\u1ebfu c\u1ea7n) trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o. T\u1ea1i Th\u00f4ng b\u00e1o ph\u1ea3i bao g\u1ed3m c\u00e1c n\u1ed9i dung:<\/p>\n

                                                                                                                                    d1) T\u1ed5ng s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p.<\/p>\n

                                                                                                                                    d2) S\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ghi n\u1ee3.<\/p>\n

                                                                                                                                    d3) S\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c ghi n\u1ee3 (n\u1ebfu c\u00f3).<\/p>\n

                                                                                                                                    d4) Th\u1eddi h\u1ea1n h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p ti\u1ec1n; g\u1ed3m:<\/p>\n

                                                                                                                                    Th\u1eddi h\u1ea1n n\u1ed9p s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c ghi n\u1ee3 (n\u1ebfu c\u00f3) theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n

                                                                                                                                    Th\u1eddi h\u1ea1n n\u1ed9p s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ghi n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                                                                                                                                    \u0111) C\u0103n c\u1ee9 Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u1ed9p s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c ghi n\u1ee3 (n\u1ebfu c\u00f3) v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 n\u1ed9p ch\u1ee9ng t\u1eeb t\u1ea1i V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n

                                                                                                                                    e) C\u01a1 quan thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 cung c\u1ea5p ch\u1ee9ng t\u1eeb cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n; \u0111\u1ed3ng th\u1eddi chuy\u1ec3n th\u00f4ng tin v\u1ec1 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ebfn c\u00e1c c\u01a1 quan li\u00ean quan theo quy \u0111\u1ecbnh.<\/p>\n

                                                                                                                                    g) C\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb m\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u1ed9p, V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng tr\u1ea3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh; trong \u0111\u00f3 t\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u00f3 n\u1ed9i dung v\u1ec1 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ghi n\u1ee3 v\u00e0 th\u1eddi h\u1ea1n ghi n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                                                                                                                                    3. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c thanh to\u00e1n, x\u00f3a n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ghi n\u1ee3:<\/p>\n

                                                                                                                                    a) C\u0103n c\u1ee9 th\u1eddi h\u1ea1n ghi n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t, Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n thanh to\u00e1n n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1eb1ng c\u00e1ch n\u1ed9p m\u1ed9t l\u1ea7n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n n\u1ee3 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                                    C\u01a1 quan thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n n\u1ee3 theo s\u1ed1 n\u1ee3 ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 cung c\u1ea5p ch\u1ee9ng t\u1eeb cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n; \u0111\u1ed3ng th\u1eddi chuy\u1ec3n th\u00f4ng tin v\u1ec1 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ebfn c\u00e1c c\u01a1 quan li\u00ean quan theo quy \u0111\u1ecbnh.<\/p>\n

                                                                                                                                    C\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c x\u00e1c nh\u1eadn vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo M\u1eabu s\u1ed1 03 t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                    b) Sau khi ho\u00e0n th\u00e0nh vi\u1ec7c thanh to\u00e1n n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u00ec h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 g\u1ed3m: Gi\u1ea5y ch\u1ee9ng nh\u1eadn (b\u1ea3n g\u1ed1c), ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (b\u1ea3n g\u1ed1c) ho\u1eb7c Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c x\u00e1c nh\u1eadn vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (b\u1ea3n g\u1ed1c) t\u1ea1i V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn. Tr\u01b0\u1eddng h\u1ee3p b\u1ecb m\u1ea5t, th\u1ea5t l\u1ea1c ch\u1ee9ng t\u1eeb th\u00ec h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ebfn c\u01a1 quan thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p.<\/p>\n

                                                                                                                                    c) V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 m\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u1ed9p \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u00f3a n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0 tr\u1ea3 l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n trong th\u1eddi h\u1ea1n 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/p>\n

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

                                                                                                                                    T\u00cdNH, THU, N\u1ed8P TI\u1ec0N THU\u00ca \u0110\u1ea4T<\/strong><\/p>\n

                                                                                                                                    M\u1ee5c 1. T\u00cdNH TI\u1ec0N THU\u00ca \u0110\u1ea4T<\/strong><\/p>\n

                                                                                                                                    \u0110i\u1ec1u 23. C\u0103n c\u1ee9 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                      \n
                                                                                                                                    1. Di\u1ec7n t\u00edch t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                    2. Th\u1eddi h\u1ea1n cho thu\u00ea \u0111\u1ea5t, th\u1eddi h\u1ea1n gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                    3. \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                    4. H\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m ho\u1eb7c cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/li>\n
                                                                                                                                    5. Ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ol>\n

                                                                                                                                      \u0110i\u1ec1u 24. Di\u1ec7n t\u00edch t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                        \n
                                                                                                                                      1. Di\u1ec7n t\u00edch t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft, quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c cho thu\u00ea \u0111\u1ea5t). Tr\u01b0\u1eddng h\u1ee3p di\u1ec7n t\u00edch ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t l\u1edbn h\u01a1n so v\u1edbi di\u1ec7n t\u00edch ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c cho thu\u00ea \u0111\u1ea5t th\u00ec di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh ti\u1ec1n thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo di\u1ec7n t\u00edch ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t.<\/li>\n
                                                                                                                                      2. Di\u1ec7n t\u00edch t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn theo Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai do c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c theo H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t \u0111\u00e3 k\u00fd.<\/li>\n
                                                                                                                                      3. Di\u1ec7n t\u00edch t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh theo \u0111\u01a1n v\u1ecb m\u00e9t vu\u00f4ng (m2<\/sup>).<\/li>\n<\/ol>\n

                                                                                                                                        \u0110i\u1ec1u 25. Th\u1eddi h\u1ea1n cho thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                          \n
                                                                                                                                        1. Th\u1eddi h\u1ea1n cho thu\u00ea \u0111\u1ea5t (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y) l\u00e0 th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c cho thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n cho thu\u00ea \u0111\u1ea5t ghi tr\u00ean c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean kh\u00e1c nhau th\u00ec c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n
                                                                                                                                        2. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea th\u00ec th\u1eddi h\u1ea1n cho thu\u00ea \u0111\u1ea5t l\u00e0 th\u1eddi h\u1ea1n ghi tr\u00ean Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin do c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c theo H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t \u0111\u00e3 k\u00fd.<\/li>\n<\/ol>\n

                                                                                                                                          \u0110i\u1ec1u 26. \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                            \n
                                                                                                                                          1. Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1:<\/li>\n<\/ol>\n

                                                                                                                                            \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m = T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t nh\u00e2n (x) Gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t. Trong \u0111\u00f3:<\/p>\n

                                                                                                                                            a) T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t m\u1ed9t n\u0103m l\u00e0 t\u1eeb 0,25% \u0111\u1ebfn 3%.<\/p>\n

                                                                                                                                            C\u0103n c\u1ee9 v\u00e0o th\u1ef1c t\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo t\u1eebng khu v\u1ef1c, tuy\u1ebfn \u0111\u01b0\u1eddng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sau khi xin \u00fd ki\u1ebfn c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p.<\/p>\n

                                                                                                                                            b) Gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t (theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m h kho\u1ea3n 1 \u0110i\u1ec1u 159 Lu\u1eadt \u0110\u1ea5t \u0111ai); \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u01a1n v\u1ecb \u0111\u1ed3ng\/m\u00e9t vu\u00f4ng (\u0111\u1ed3ng\/m2<\/sup>).<\/p>\n

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

                                                                                                                                            a) Tr\u01b0\u1eddng h\u1ee3p t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t khi Nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n 1 \u0110i\u1ec1u 159 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n\n
                                                                                                                                            \u0110\u01a1n gi\u00e1 thu\u00ea \u0111<\/em>\u1ea5t tr\u1ea3 ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu<\/em>\u00ea<\/em><\/td>\n=<\/em><\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t theo m\u1ee5c \u0111<\/em>\u00edch s<\/em>\u1eed d\u1ee5ng \u0111\u1ea5t thu<\/em>\u00ea trong B\u1ea3ng<\/em>\u00a0gi<\/em>\u00e1 \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/em><\/td>\nTh<\/em>\u1eddi gian thu<\/em>\u00ea \u0111<\/em>\u1ea5t<\/em><\/td>\n<\/tr>\n
                                                                                                                                            Th<\/em>\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a gi<\/em>\u00e1 \u0111<\/em>\u1ea5t trong b\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t (theo quy \u0111\u1ecbnh c\u1ee7a Ch<\/em>\u00ednh ph<\/em>\u1ee7 v\u1ec1 gi<\/em>\u00e1 \u0111<\/em>\u1ea5t)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                                                                                            b) Tr\u01b0\u1eddng h\u1ee3p t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 160 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea l\u00e0 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 gi\u00e1 \u0111\u1ea5t.<\/p>\n

                                                                                                                                              \n
                                                                                                                                            1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t l\u00e0 \u0111\u01a1n gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m ho\u1eb7c cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/li>\n<\/ol>\n

                                                                                                                                              \u0110i\u1ec1u 27. \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m<\/strong><\/p>\n

                                                                                                                                                \n
                                                                                                                                              1. \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh tr\u00ean m\u1eb7t \u0111\u1ea5t ph\u1ee5c v\u1ee5 cho vi\u1ec7c v\u1eadn h\u00e0nh, khai th\u00e1c s\u1eed d\u1ee5ng c\u00f4ng tr\u00ecnh ng\u1ea7m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 216 Lu\u1eadt \u0110\u1ea5t \u0111ai \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                              2. \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m (kh\u00f4ng ph\u1ea3i l\u00e0 ph\u1ea7n ng\u1ea7m c\u1ee7a c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean m\u1eb7t \u0111\u1ea5t) theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 120 Lu\u1eadt \u0110\u1ea5t \u0111ai, \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                a) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c kh\u00f4ng qu\u00e1 30% c\u1ee7a \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u00ean b\u1ec1 m\u1eb7t v\u1edbi h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                                                                                                b) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c kh\u00f4ng qu\u00e1 30% c\u1ee7a \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u00ean b\u1ec1 m\u1eb7t v\u1edbi h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                                                                                                c) C\u0103n c\u1ee9 v\u00e0o th\u1ef1c t\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y sau khi xin \u00fd ki\u1ebfn c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p.<\/p>\n

                                                                                                                                                3. \u0110\u1ed1i v\u1edbi \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m g\u1eafn v\u1edbi ph\u1ea7n ng\u1ea7m c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean m\u1eb7t \u0111\u1ea5t m\u00e0 c\u00f3 ph\u1ea7n di\u1ec7n t\u00edch x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m v\u01b0\u1ee3t ra ngo\u00e0i ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t tr\u00ean b\u1ec1 m\u1eb7t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00f3 th\u00ec \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                                                                                                                                                \u0110i\u1ec1u 28. \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc<\/strong><\/p>\n

                                                                                                                                                  \n
                                                                                                                                                1. \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t kh\u00f4ng c\u00f3 m\u1eb7t n\u01b0\u1edbc, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                2. \u0110\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c kh\u00f4ng th\u1ea5p h\u01a1n 20% c\u1ee7a \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m ho\u1eb7c \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea c\u1ee7a lo\u1ea1i \u0111\u1ea5t c\u00f3 v\u1ecb tr\u00ed li\u1ec1n k\u1ec1 v\u1edbi gi\u1ea3 \u0111\u1ecbnh c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc.<\/li>\n
                                                                                                                                                3. C\u0103n c\u1ee9 v\u00e0o th\u1ef1c t\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y sau khi xin \u00fd ki\u1ebfn c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p.<\/li>\n<\/ol>\n

                                                                                                                                                  \u0110i\u1ec1u 29. C\u01a1 quan x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                                    \n
                                                                                                                                                  1. Tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea \u0111\u1ea5t kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u0103n c\u1ee9 gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 do Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh, gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t, m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) \u0111\u1ec3 t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, m\u1ee9c \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh ng\u1ea7m, m\u1ee9c \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc, Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin do c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai chuy\u1ec3n \u0111\u1ebfn, C\u1ee5c Thu\u1ebf (\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, ng\u01b0\u1eddi g\u1ed1c Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i), Chi c\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i) x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/li>\n<\/ol>\n

                                                                                                                                                    Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo M\u1eabu s\u1ed1 03 t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                      \n
                                                                                                                                                    1. Tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea \u0111\u1ea5t th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m, gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/li>\n<\/ol>\n

                                                                                                                                                      \u0110i\u1ec1u 30. T\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                                        \n
                                                                                                                                                      1. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m, ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t n\u0103m \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                                                                                                                                                        Ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t m\u1ed9t n\u0103m<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch t\u00ednh ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/em><\/td>\nx<\/em><\/td>\n\u0110\u01a1n gi\u00e1 thu\u00ea \u0111<\/em>\u1ea5t h\u1eb1ng n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 26, kho\u1ea3n 1, \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 27, kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                                                                                                                          \n
                                                                                                                                                        1. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea:<\/li>\n
                                                                                                                                                        2. a) Ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                                                                                                                                                          Ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu<\/em>\u00ea<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch t\u00ednh ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/em><\/td>\nx<\/em><\/td>\n\u0110\u01a1n gi\u00e1 thu\u00ea \u0111<\/em>\u1ea5t tr\u1ea3 ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu<\/em>\u00ea quy \u0111<\/em>\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 26, \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 27, kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                                                                                                                            \n
                                                                                                                                                          1. b) Ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                                                                                                                                                            Ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t c<\/em>\u00f3 m<\/em>\u1eb7t n\u01b0\u1edbc tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu<\/em>\u00ea<\/em><\/td>\n=<\/em><\/td>\nTi<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t c\u1ee7a ph\u1ea7n di\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t kh<\/em>\u00f4ng c\u00f3 m<\/em>\u1eb7t n\u01b0\u1edbc<\/em><\/td>\n+<\/em><\/td>\nTi<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t c\u1ee7a ph\u1ea7n di\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t c<\/em>\u00f3 m<\/em>\u1eb7t n\u01b0\u1edbc<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                                                                                                            Trong \u0111\u00f3: Ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a di\u1ec7n t\u00edch \u0111\u1ea5t kh\u00f4ng c\u00f3 m\u1eb7t n\u01b0\u1edbc, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n

                                                                                                                                                              \n
                                                                                                                                                            1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 30 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                                                                              Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp kh\u00f4ng l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m m\u00e0 s\u1eed d\u1ee5ng nh\u00e0, c\u00f4ng tr\u00ecnh g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u0111\u1ec3 kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng th\u00ec th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                \n
                                                                                                                                                              1. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 81 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u00f2n ph\u1ea3i n\u1ed9p b\u1ed5 sung cho Nh\u00e0 n\u01b0\u1edbc m\u1ed9t kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                a) Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 81 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u00f2n ph\u1ea3i n\u1ed9p b\u1ed5 sung cho Nh\u00e0 n\u01b0\u1edbc m\u1ed9t kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n\n
                                                                                                                                                                Kho\u1ea3n<\/em>\u00a0ti\u1ec1n b\u1ed5 sung<\/em><\/td>\n=<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\nx<\/em><\/td>\nGi\u00e1 \u0111<\/em>\u1ea5t trong B\u1ea3ng gi<\/em>\u00e1 \u0111<\/em>\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan c<\/em>\u00f3 th<\/em>\u1ea9m quy\u1ec1n ban h<\/em>\u00e0nh Quy<\/em>\u1ebft \u0111\u1ecbnh gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\nx<\/em><\/td>\nT<\/em>\u1ef7 l\u1ec7 (%) t<\/em>\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111<\/em>\u1ea5t do \u1ee6y ban nh<\/em>\u00e2n d\u00e2n c<\/em>\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh<\/em><\/td>\nx<\/em><\/td>\nTh<\/em>\u1eddi gian gia h\u1ea1n (th<\/em>\u00e1ng)<\/em><\/td>\n<\/tr>\n
                                                                                                                                                                12<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

                                                                                                                                                                \u2013 Gi\u00e1 \u0111\u1ea5t trong B\u1ea3ng gi\u00e1 \u0111\u1ea5t v\u00e0 t\u1ef7 l\u1ec7 (%) t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea.<\/p>\n

                                                                                                                                                                \u2013 Tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian gia h\u1ea1n kh\u00f4ng tr\u00f2n th\u00e1ng th\u00ec t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean \u0111\u01b0\u1ee3c t\u00ednh tr\u00f2n 01 th\u00e1ng, d\u01b0\u1edbi 15 ng\u00e0y th\u00ec kh\u00f4ng t\u00ednh kho\u1ea3n ti\u1ec1n b\u1ed5 sung \u0111\u1ed1i v\u1edbi s\u1ed1 ng\u00e0y n\u00e0y.<\/p>\n

                                                                                                                                                                b) Kh\u00f4ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 quy \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n

                                                                                                                                                                5. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m c\u00f3 \u0111\u01a1n t\u1ef1 nguy\u1ec7n tr\u1ea3 l\u1ea1i \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 82 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai; tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u01b0a ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t, n\u1ebfu ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian n\u00e0y.<\/p>\n

                                                                                                                                                                6. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc khi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t ho\u1eb7c tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea) m\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 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m cho th\u1eddi gian n\u00e0y. S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c t\u1ef7 l\u1ec7 (%) \u0111\u1ec3 t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t v\u00e0 gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a t\u1eebng n\u0103m s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t. Vi\u1ec7c t\u00ednh v\u00e0 thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh 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 n\u00e0y.<\/p>\n

                                                                                                                                                                7. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t theo ti\u1ebfn \u0111\u1ed9 c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ti\u1ebfn \u0111\u1ed9 thu h\u1ed3i \u0111\u1ea5t, b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 116 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec vi\u1ec7c t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t, x\u1eed l\u00fd kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo t\u1eebng quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                8. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 120 c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 142 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                                                                                                                                                                9. Tr\u01b0\u1eddng h\u1ee3p khi c\u1ea5p \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n m\u00e0 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch di\u1ec7n t\u00edch \u0111\u1ea5t t\u0103ng gi\u1eefa s\u1ed1 li\u1ec7u \u0111o \u0111\u1ea1c th\u1ef1c t\u1ebf v\u1edbi s\u1ed1 li\u1ec7u ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 c\u1ea5p v\u00e0 ranh gi\u1edbi th\u1eeda \u0111\u1ea5t \u0111ang s\u1eed d\u1ee5ng kh\u00f4ng thay \u0111\u1ed5i so v\u1edbi ranh gi\u1edbi th\u1eeda \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 c\u1ea5p theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t t\u0103ng th\u00eam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

                                                                                                                                                                \u0110i\u1ec1u 31. X\u1eed l\u00fd kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0; x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ea5t c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i<\/strong>\u00a0\u0110i\u1ec1u 107 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/strong><\/p>\n

                                                                                                                                                                  \n
                                                                                                                                                                1. Tr\u01b0\u1eddng h\u1ee3p Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t \u1ee9ng v\u1ed1n cho \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 t\u1ea1o qu\u1ef9 \u0111\u1ea5t \u0111\u1ec3 cho thu\u00ea \u0111\u1ea5t ho\u1eb7c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 b\u1ed1 tr\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 th\u00ec kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/li>\n
                                                                                                                                                                2. a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng trong th\u1eddi gian thu\u00ea c\u00f3 nguy\u1ec7n v\u1ecdng n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t (kh\u00f4ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i) quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Vi\u1ec7c ho\u00e0n tr\u1ea3 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 cho Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t, ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ol>\n

                                                                                                                                                                  Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; s\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd \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\u1eb1ng n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t; h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c quy \u0111\u1ed5i \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ti\u1ebfp t\u1ee5c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh. Vi\u1ec7c ho\u00e0n tr\u1ea3 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 cho Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t, ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                                                                                                                                                    \n
                                                                                                                                                                  1. b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t m\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i ho\u00e0n tr\u1ea3 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 94 Lu\u1eadt \u0110\u1ea5t \u0111ai. Vi\u1ec7c ho\u00e0n tr\u1ea3 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 cho Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t, ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n
                                                                                                                                                                  2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t m\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee9ng tr\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 94 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Vi\u1ec7c x\u1eed l\u00fd kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n
                                                                                                                                                                  3. Vi\u1ec7c x\u1eed l\u00fd kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t (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) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                                  4. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ra th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t th\u00ec trong kho\u1ea3ng th\u1eddi gian \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t c\u00f3 quy\u1ec1n v\u1ec1 \u0111\u1ea5t \u0111ai nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m.<\/li>\n
                                                                                                                                                                  5. 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\u1eb1ng 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 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ho\u1eb7c ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y 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 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 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 ho\u1eb7c ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch 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 ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                  6. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ho\u00e0n tr\u1ea3 v\u00e0 x\u1eed l\u00fd kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f9ng th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh.<\/li>\n
                                                                                                                                                                  7. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 b\u1ecb thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec vi\u1ec7c x\u1eed l\u00fd kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u n\u00e0y; \u0111\u1ed1i v\u1edbi s\u1ed1 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 94 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                  8. C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh tr\u00ecnh H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p quy\u1ebft \u0111\u1ecbnh vi\u1ec7c cho ph\u00e9p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t trong Khu c\u00f4ng ngh\u1ec7 cao kh\u00f4ng ph\u1ea3i ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p \u1ee9ng v\u1ed1n t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t) \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n
                                                                                                                                                                  9. a) Thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng c\u00f3 nguy\u1ec7n v\u1ecdng kh\u00f4ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                  10. b) S\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh giao th\u00f4ng, h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, khu c\u00e2y xanh, c\u00f4ng vi\u00ean s\u1eed d\u1ee5ng c\u00f4ng c\u1ed9ng theo quy ho\u1ea1ch chung v\u00e0 quy ho\u1ea1ch ph\u00e2n khu x\u00e2y d\u1ef1ng.<\/li>\n
                                                                                                                                                                  11. c) Ban qu\u1ea3n l\u00fd Khu c\u00f4ng ngh\u1ec7 cao v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c Ban qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf c\u01a1 quan, c\u00f4ng tr\u00ecnh s\u1ef1 nghi\u1ec7p, c\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd v\u00e0 khai th\u00e1c h\u1ea1 t\u1ea7ng Khu c\u00f4ng ngh\u1ec7 cao.<\/li>\n
                                                                                                                                                                  12. d) \u0110\u01b0\u1ee3c giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu\u00ea \u0111\u1ea5t mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t cho c\u1ea3 th\u1eddi h\u1ea1n thu\u00ea v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c Ban qu\u1ea3n l\u00fd Khu c\u00f4ng ngh\u1ec7 cao b\u00e0n giao \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014.<\/li>\n
                                                                                                                                                                  13. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u1ecb thu h\u1ed3i \u0111\u1ea5t \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ea5t c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 107 Lu\u1eadt \u0110\u1ea5t \u0111ai, kho\u1ea3n 6 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 88\/2024\/N\u0110-CP th\u00ec chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n
                                                                                                                                                                  14. a) \u0110\u1ed1i v\u1edbi kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc theo ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t m\u00e0 ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p (sau \u0111\u00e2y g\u1ecdi l\u00e0 kinh ph\u00ed ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                    a1) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t tr\u01b0\u1edbc khi b\u1ecb thu h\u1ed3i l\u00e0 \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea m\u00e0 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t th\u00ec kinh ph\u00ed ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (= 0)<\/p>\n

                                                                                                                                                                    a2) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t tr\u01b0\u1edbc khi b\u1ecb thu h\u1ed3i l\u00e0 \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea h\u1eb1ng n\u0103m v\u00e0 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111ang \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo ph\u01b0\u01a1ng th\u1ee9c quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec kinh ph\u00ed ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n
                                                                                                                                                                    Kinh ph\u00ed ch\u01b0a kh<\/em>\u1ea5u tr\u1eeb h\u1ebft<\/em><\/td>\n=<\/em><\/td>\nS<\/em>\u1ed1 n\u0103m, th<\/em>\u00e1ng \u0111\u00e3 \u0111\u01b0<\/em>\u1ee3c quy \u0111\u1ed5i ho<\/em>\u00e0n th\u00e0nh ngh\u0129a v<\/em>\u1ee5 v\u1ec1 ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng<\/em><\/td>\nx<\/em><\/td>\n\u0110\u01a1n gi\u00e1 thu\u00ea \u0111<\/em>\u1ea5t tr\u1ea3 ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t h\u1eb1ng n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh<\/em>\u00e0 n\u01b0<\/em>\u1edbc quy\u1ebft \u0111\u1ecbnh ph<\/em>\u00ea duy<\/em>\u1ec7t ph\u01b0\u01a1ng\u00a0<\/em>\u00e1n b<\/em>\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t<\/em>\u00e1i \u0111<\/em>\u1ecbnh<\/em>\u00a0c\u01b0<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                                                                                                                    Trong \u0111\u00f3, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                    a3) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t tr\u01b0\u1edbc khi b\u1ecb thu h\u1ed3i l\u00e0 \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea h\u1eb1ng n\u0103m v\u00e0 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111ang \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo ph\u01b0\u01a1ng th\u1ee9c tr\u1eeb d\u1ea7n v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh th\u00ec kinh ph\u00ed ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n
                                                                                                                                                                    Kinh ph\u00ed ch\u01b0a kh<\/em>\u1ea5u tr\u1eeb h\u1ebft<\/em><\/td>\n=<\/em><\/td>\nT<\/em>\u1ed5ng s\u1ed1 kinh ph<\/em>\u00ed b<\/em>\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t<\/em>\u00e1i \u0111<\/em>\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh<\/em><\/td>\n\u2013<\/em><\/td>\nS<\/em>\u1ed1 kinh ph<\/em>\u00ed b<\/em>\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 t<\/em>\u00e1i \u0111<\/em>\u1ecbnh c\u01b0 \u0111<\/em>\u00e3 th<\/em>\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                                                                                                                                      \n
                                                                                                                                                                    1. b) \u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m m\u00e0 \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng th\u1eddi gian \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                                                                                                                                                                      Chi ph\u00ed \u0111<\/em>\u1ea7u t\u01b0 v<\/em>\u00e0o \u0111<\/em>\u1ea5t c<\/em>\u00f2n l<\/em>\u1ea1i<\/em><\/td>\n=<\/em><\/td>\nTi<\/em>\u1ec1n thu\u1ebf \u0111\u1ea5t m\u1ed9t n\u0103m x<\/em>\u00e1c \u0111<\/em>\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh<\/em>\u00e0 n\u01b0<\/em>\u1edbc quy\u1ebft \u0111\u1ecbnh ph<\/em>\u00ea duy<\/em>\u1ec7t ph\u01b0\u01a1ng\u00a0<\/em>\u00e1n b<\/em>\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t<\/em>\u00e1i \u0111<\/em>\u1ecbnh c\u01b0<\/em><\/td>\nx<\/em><\/td>\nTh<\/em>\u1eddi h\u1ea1n \u0111<\/em>\u00e3 tr<\/em>\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t c<\/em>\u00f2n l<\/em>\u1ea1i<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

                                                                                                                                                                      \u2013 Ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0.<\/p>\n

                                                                                                                                                                      \u2013 Th\u1eddi h\u1ea1n \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) th\u1eddi h\u1ea1n \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1eeb (-) th\u1eddi h\u1ea1n \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0.<\/p>\n

                                                                                                                                                                      \u0110i\u1ec1u 32. \u1ed4n \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea h\u1eb1ng n\u0103m<\/strong><\/p>\n

                                                                                                                                                                        \n
                                                                                                                                                                      1. Ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m (bao g\u1ed3m c\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 153 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/li>\n
                                                                                                                                                                      2. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t cho chu k\u1ef3 ti\u1ebfp theo \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 26, kho\u1ea3n 1 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a chu k\u1ef3 ti\u1ebfp theo kh\u00f4ng t\u0103ng so v\u1edbi chu k\u1ef3 tr\u01b0\u1edbc th\u00ec kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u00ea \u0111\u1ea5t; tr\u01b0\u1eddng h\u1ee3p t\u0103ng so v\u1edbi chu k\u1ef3 tr\u01b0\u1edbc th\u00ec t\u1ef7 l\u1ec7 \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 153 Lu\u1eadt \u0110\u1ea5t \u0111ai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) t\u1ed5ng ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) h\u1eb1ng n\u0103m c\u1ea3 n\u01b0\u1edbc c\u1ee7a giai \u0111o\u1ea1n 05 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ol>\n

                                                                                                                                                                        Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) t\u0103ng t\u1eeb 10% tr\u1edf l\u00ean trong 05 n\u0103m li\u00ean ti\u1ebfp th\u00ec B\u1ed9 T\u00e0i ch\u00ednh ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan \u0111\u1ec3 b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m c\u1ee7a chu k\u1ef3 ti\u1ebfp theo cho ph\u00f9 h\u1ee3p.<\/p>\n

                                                                                                                                                                          \n
                                                                                                                                                                        1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n ti\u1ec1n \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t theo h\u00ecnh th\u1ee9c quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y trong th\u1eddi gian \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 ti\u1ec1n thu\u00ea \u0111\u1ea5t. Sau khi k\u1ebft th\u00fac th\u1eddi gian \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u00eau tr\u00ean th\u00ec th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u1ec3 t\u00ednh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian ti\u1ebfp theo.<\/li>\n<\/ol>\n

                                                                                                                                                                          \u0110i\u1ec1u 33. T\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i<\/strong>\u00a0kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 30 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/strong><\/p>\n

                                                                                                                                                                            \n
                                                                                                                                                                          1. Chuy\u1ec3n t\u1eeb thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea:<\/li>\n
                                                                                                                                                                          2. a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n t\u1eeb thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. \u0110\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n c\u1ee7a th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; trong \u0111\u00f3 gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n.<\/li>\n
                                                                                                                                                                          3. b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ang \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n ti\u1ec1n \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t theo h\u00ecnh th\u1ee9c quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh th\u00ec nay s\u1ed1 c\u00f2n l\u1ea1i (ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/li>\n<\/ol>\n

                                                                                                                                                                            S\u1ed1 ti\u1ec1n \u0111\u1ec3 kh\u1ea5u tr\u1eeb n\u00eau tr\u00ean \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng (=) ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n sang h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea nh\u00e2n (x) v\u1edbi th\u1eddi gian \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m c\u00f2n l\u1ea1i (ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb).<\/p>\n

                                                                                                                                                                              \n
                                                                                                                                                                            1. Chuy\u1ec3n t\u1eeb thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n
                                                                                                                                                                            2. a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m cho th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i.<\/li>\n
                                                                                                                                                                            3. b) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m t\u1eeb th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n t\u1eeb thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m. \u0110\u1ed1i v\u1edbi th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                              b1) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/p>\n\n\n\n\n
                                                                                                                                                                              Ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t ph\u1ea3i n\u1ed9p<\/em><\/td>\n=<\/em><\/td>\nS<\/em>\u1ed1 ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n c\u1ee7a c\u1ea3 th\u1eddi gian thu<\/em>\u00ea \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/em><\/td>\nTh<\/em>\u1eddi gian \u0111<\/em>\u00e3 s<\/em>\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n<\/tr>\n
                                                                                                                                                                              Th<\/em>\u1eddi h\u1ea1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                                                                                                                              \u0110\u1ed3ng th\u1eddi, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m cho ph\u00e9p chuy\u1ec3n t\u1eeb thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m.<\/p>\n

                                                                                                                                                                              b2) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p m\u1ed9t ph\u1ea7n ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b1 \u0111i\u1ec3m n\u00e0y (kh\u00f4ng bao g\u1ed3m ti\u1ec1n ch\u1eadm n\u1ed9p) th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu v\u00e0 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh tr\u00ean s\u1ed1 c\u00f2n thi\u1ebfu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b1 \u0111i\u1ec3m n\u00e0y (kh\u00f4ng bao g\u1ed3m ti\u1ec1n ch\u1eadm n\u1ed9p) th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch t\u0103ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n t\u1eeb thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m.<\/p>\n

                                                                                                                                                                              \u0110i\u1ec1u 34. T\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                                                                \n
                                                                                                                                                                              1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 121 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n
                                                                                                                                                                              2. a) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n t\u1eeb \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t sang \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m ho\u1eb7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                                              3. b) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng chuy\u1ec3n h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea:<\/li>\n<\/ol>\n

                                                                                                                                                                                b1) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00f9ng h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n
                                                                                                                                                                                Ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu<\/em>\u00ea khi chuy<\/em>\u1ec3n m\u1ee5c \u0111<\/em>\u00edch<\/em><\/td>\n=<\/em><\/td>\nTi<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111<\/em>\u00edch c<\/em>\u1ee7a th\u1eddi gian thu<\/em>\u00ea \u0111<\/em>\u1ea5t c<\/em>\u00f2n l<\/em>\u1ea1i<\/em><\/td>\n\u2013<\/em><\/td>\nTi<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111<\/em>\u00edch c<\/em>\u1ee7a th\u1eddi gian thu<\/em>\u00ea \u0111<\/em>\u1ea5t c<\/em>\u00f2n l<\/em>\u1ea1i<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                                                                                                                                b2) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00f9ng h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m, khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                  \n
                                                                                                                                                                                1. c) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c chuy\u1ec3n h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t t\u1eeb thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea m\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t sang h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m ph\u1ea3i n\u1ed9p cho m\u1ee5c \u0111\u00edch m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t k\u1ebft h\u1ee3p v\u1edbi chuy\u1ec3n h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t.<\/li>\n<\/ol>\n

                                                                                                                                                                                  Ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 m\u1ed9t l\u1ea7n c\u1ee7a th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i c\u1ee7a lo\u1ea1i \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \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 quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                    \n
                                                                                                                                                                                  1. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 121 Lu\u1eadt \u0110\u1ea5t \u0111ai t\u1eeb \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 m\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t sang lo\u1ea1i \u0111\u1ea5t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 120 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0 sau:<\/li>\n
                                                                                                                                                                                  2. a) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                                                                                                                                                                                    Ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t khi \u0111\u01b0\u1ee3c chuy\u1ec3n m\u1ee5c \u0111<\/em>\u00edch s<\/em>\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nTi<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n c\u1ee7a th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c<\/em>\u00f2n l<\/em>\u1ea1i c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111<\/em>\u00edch s<\/em>\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/td>\n\u2013<\/em><\/td>\nS<\/em>\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111<\/em>\u00e3 n<\/em>\u1ed9p<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                                                                                                                                    Trong \u0111\u00f3: S\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n c\u1ee7a th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i c\u1ee7a lo\u1ea1i \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                      \n
                                                                                                                                                                                    1. b) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m, ti\u1ec1n thu\u00ea \u0111\u1ea5t khi \u0111\u01b0\u1ee3c chuy\u1ec3n m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y; trong \u0111\u00f3, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. S\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. S\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra th\u1eddi gian ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                                    2. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh t\u1ebf nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p v\u1edbi quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 127 Lu\u1eadt \u0110\u1ea5t \u0111ai 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 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 121 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n
                                                                                                                                                                                    3. a) Ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u00ean c\u01a1 s\u1edf c\u0103n c\u1ee9 v\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 155 Lu\u1eadt \u0110\u1ea5t \u0111ai, \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                                                    4. b) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n m\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch (sau \u0111\u00e2y g\u1ecdi l\u00e0 ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                                      b1) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c (kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t thu ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m ho\u1eb7c \u0111\u1ea5t \u0111\u01b0\u1ee3c giao kh\u00f4ng thu ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c) th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ebfu lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea ho\u1eb7c \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ebfu lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m.<\/p>\n

                                                                                                                                                                                      \u2013 Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n (kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t ho\u1eb7c ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t theo ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai) th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                      b2) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p ph\u00e1p \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t \u1edf c\u00f3 ngu\u1ed3n g\u1ed1c do \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ebfu lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m, ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m t\u1ea1i 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 cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                      b3) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 ngu\u1ed3n g\u1ed1c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho thu\u00ea \u0111\u1ea5t th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng kh\u00f4ng (=0).<\/p>\n

                                                                                                                                                                                      Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho m\u1ed9t s\u1ed1 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai ho\u1eb7c \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft (ch\u01b0a tr\u1eeb h\u1ebft) t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n m\u1ee5c \u0111\u00edch th\u00ec s\u1ed1 n\u0103m, th\u00e1ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n m\u1ee5c \u0111\u00edch. Kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ebfu lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea ho\u1eb7c \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ebfu lo\u1ea1i \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m.<\/p>\n

                                                                                                                                                                                      b4) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u1ed5n \u0111\u1ecbnh l\u00e2u d\u00e0i (kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p) \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1eb1ng ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n

                                                                                                                                                                                        \n
                                                                                                                                                                                      1. c) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p ph\u00e1p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5; sau \u0111\u00f3 chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sang \u0111\u1ea5t th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 121 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                                        c1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                        c2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t t\u00ednh b\u1eb1ng kh\u00f4ng (=0). Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho m\u1ed9t s\u1ed1 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai n\u0103m 1993 ho\u1eb7c \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft (ch\u01b0a tr\u1eeb h\u1ebft) t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n m\u1ee5c \u0111\u00edch th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b3 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/p>\n

                                                                                                                                                                                        Ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p n\u1ebfu l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra th\u1eddi gian \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                          \n
                                                                                                                                                                                        1. d) Vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                                          d1) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n v\u1eeba c\u00f3 h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t v\u1eeba c\u00f3 h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec to\u00e0n b\u1ed9 ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n

                                                                                                                                                                                          d2) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n v\u1eeba c\u00f3 h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, v\u1eeba c\u00f3 h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t, v\u1eeba c\u00f3 h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a d\u1ef1 \u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ph\u1ea7n di\u1ec7n t\u00edch giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, di\u1ec7n t\u00edch cho thu\u00ea \u0111\u1ea5t. \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb theo nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 cho ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t c\u00f3 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                            \n
                                                                                                                                                                                          1. 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 \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b1 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                                                                                                            \u0110i\u1ec1u 35. T\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t khi gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i<\/strong>\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 156, \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 155 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/strong><\/p>\n

                                                                                                                                                                                              \n
                                                                                                                                                                                            1. T\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t khi gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/li>\n<\/ol>\n

                                                                                                                                                                                              Khi \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i 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 gia h\u1ea1n th\u1eddi gian thu\u00ea \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                              \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m th\u00ec chu k\u1ef3 \u1ed5n \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh t\u1eeb 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 cho ph\u00e9p gia h\u1ea1n th\u1eddi gian thu\u00ea \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m h\u1ebft th\u1eddi gian thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc khi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p gia h\u1ea1n th\u1eddi gian thu\u00ea \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi kho\u1ea3ng th\u1eddi gian n\u00e0y.<\/p>\n

                                                                                                                                                                                                \n
                                                                                                                                                                                              1. T\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t khi \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/li>\n
                                                                                                                                                                                              2. a) Tr\u01b0\u1eddng h\u1ee3p \u0111ang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m m\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<\/ol>\n

                                                                                                                                                                                                Tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p kh\u1ea5u tr\u1eeb b\u1eb1ng c\u00e1ch 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\u1eb1ng n\u0103m nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ea5t cho th\u1eddi gian \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m c\u00f2n l\u1ea1i t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t. H\u1ebft th\u1eddi gian n\u00eau tr\u00ean ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                  \n
                                                                                                                                                                                                1. b) Tr\u01b0\u1eddng h\u1ee3p \u0111ang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea m\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                                                  b1) Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng (=) ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea c\u1ee7a th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 m\u1ed9t l\u1ea7n c\u1ee7a th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

                                                                                                                                                                                                  b2) Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ed3ng th\u1eddi thay \u0111\u1ed5i quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng (=) ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea c\u1ee7a th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 m\u1ed9t l\u1ea7n c\u1ee7a th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

                                                                                                                                                                                                  b3) Th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b1, ti\u1ebft b2 \u0111i\u1ec3m n\u00e0y bao g\u1ed3m th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n v\u00e0 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng th\u00eam.<\/p>\n

                                                                                                                                                                                                  b4) Ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 m\u1ed9t l\u1ea7n c\u1ee7a th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b1, ti\u1ebft b2 \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 m\u1ed9t l\u1ea7n c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh chia (:) th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh nh\u00e2n (x) v\u1edbi th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

                                                                                                                                                                                                    \n
                                                                                                                                                                                                  1. T\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t khi \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 155 Lu\u1eadt \u0110\u1ea5t \u0111ai:<\/li>\n
                                                                                                                                                                                                  2. a) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 155 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 l\u00e0m t\u0103ng di\u1ec7n t\u00edch t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t t\u0103ng th\u00eam \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i gi\u1ea3m di\u1ec7n t\u00edch t\u00ednh thu ti\u1ec1n thu\u00ea \u0111\u1ea5t (kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t) m\u00e0 l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 n\u1ed9p th\u00ec s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n.<\/li>\n
                                                                                                                                                                                                  3. b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 155 do thay \u0111\u1ed5i quy ho\u1ea1ch chi ti\u1ebft th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo c\u00e1ch t\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                                                  4. c) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 155 do thay \u0111\u1ed5i th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t.<\/li>\n<\/ol>\n

                                                                                                                                                                                                    \u0110i\u1ec1u 36. T\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t khi thay \u0111\u1ed5i quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 kh\u00f4ng thay \u0111\u1ed5i quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i<\/strong>\u00a0\u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 155, \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 160 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/strong><\/p>\n

                                                                                                                                                                                                      \n
                                                                                                                                                                                                    1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 l\u00e0m thay \u0111\u1ed5i c\u01a1 c\u1ea5u s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c v\u1ecb tr\u00ed t\u1eebng lo\u1ea1i \u0111\u1ea5t ho\u1eb7c h\u1ec7 s\u1ed1 s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ph\u1ea3i t\u00ednh l\u1ea1i ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                                                      1.1. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t th\u00f4ng qua \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/p>\n

                                                                                                                                                                                                        \n
                                                                                                                                                                                                      1. a) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea v\u00e0 tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo quy \u0111\u1ecbnh:<\/li>\n<\/ol>\n

                                                                                                                                                                                                        a1) Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng th\u1ec3 quy ho\u1ea1ch chi ti\u1ebft d\u1ef1 \u00e1n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 d\u1ef1 \u00e1n theo quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng th\u1ec3 quy ho\u1ea1ch chi ti\u1ebft d\u1ef1 \u00e1n c\u1ee7a d\u1ef1 \u00e1n (n\u1ebfu c\u00f3).<\/p>\n

                                                                                                                                                                                                        a2) Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh c\u1ee5c b\u1ed9 quy ho\u1ea1ch chi ti\u1ebft d\u1ef1 \u00e1n (m\u1ed9t ph\u1ea7n di\u1ec7n t\u00edch d\u1ef1 \u00e1n) c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee5c b\u1ed9 theo quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh c\u1ee5c b\u1ed9 quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n (n\u1ebfu c\u00f3).<\/p>\n

                                                                                                                                                                                                        Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh ho\u1eb7c ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 d\u1ef1 \u00e1n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a1 \u0111i\u1ec3m n\u00e0y.<\/p>\n

                                                                                                                                                                                                          \n
                                                                                                                                                                                                        1. b) Tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh (ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c giao \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 nay th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft) th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i:<\/li>\n<\/ol>\n

                                                                                                                                                                                                          b1) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 c\u00f3 th\u00f4ng b\u00e1o ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t x\u00e1c \u0111\u1ecbnh theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                                                                                                          Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai v\u00e0 kho\u1ea3n thu b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                          b2) N\u1ed9p b\u1ed5 sung s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy ho\u1ea1ch sau khi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 theo quy ho\u1ea1ch tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y (n\u1ebfu c\u00f3).<\/p>\n

                                                                                                                                                                                                            \n
                                                                                                                                                                                                          1. c) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<\/ol>\n

                                                                                                                                                                                                            1.2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec:<\/p>\n

                                                                                                                                                                                                              \n
                                                                                                                                                                                                            1. a) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng th\u1ec3 quy ho\u1ea1ch chi ti\u1ebft d\u1ef1 \u00e1n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n
                                                                                                                                                                                                            2. b) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh c\u1ee5c b\u1ed9 quy ho\u1ea1ch chi ti\u1ebft d\u1ef1 \u00e1n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                                                              Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh ho\u1eb7c ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee5c b\u1ed9 th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 d\u1ef1 \u00e1n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n

                                                                                                                                                                                                                \n
                                                                                                                                                                                                              1. c) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m c\u1ee7a to\u00e0n b\u1ed9 d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i theo quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft.<\/li>\n
                                                                                                                                                                                                              2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea nh\u01b0ng do y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chung, quy ho\u1ea1ch ph\u00e2n khu m\u00e0 l\u00e0m thay \u0111\u1ed5i quy ho\u1ea1ch chi ti\u1ebft, l\u00e0m thay \u0111\u1ed5i c\u01a1 c\u1ea5u s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c v\u1ecb tr\u00ed t\u1eebng lo\u1ea1i \u0111\u1ea5t ho\u1eb7c h\u1ec7 s\u1ed1 s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a d\u1ef1 \u00e1n d\u1eabn \u0111\u1ebfn l\u00e0m t\u0103ng, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/li>\n
                                                                                                                                                                                                              3. a) N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft m\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh l\u1edbn h\u01a1n ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft sau v\u00e0 quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh. Vi\u1ec7c t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo t\u1eebng quy ho\u1ea1ch chi ti\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                                                                              4. b) N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft m\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh nh\u1ecf h\u01a1n ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t. S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ho\u00e0n tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea t\u00ednh theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc v\u00e0 quy ho\u1ea1ch chi ti\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch. Vi\u1ec7c t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo quy ho\u1ea1ch chi ti\u1ebft tr\u01b0\u1edbc, sau khi \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                Vi\u1ec7c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e0n tr\u1ea3 tr\u1ef1c ti\u1ebfp ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c v\u1edbi Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                                                                                                                  \n
                                                                                                                                                                                                                1. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n sau khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t (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) th\u00ec t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u1ea3 d\u1ef1 \u00e1n (ho\u1eb7c c\u1ee7a ph\u1ea7n di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee5c b\u1ed9) b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy ho\u1ea1ch sau khi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy ho\u1ea1ch tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch.<\/li>\n
                                                                                                                                                                                                                2. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh t\u1ebf, ng\u01b0\u1eddi g\u1ed1c Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 tho\u1ea3 thu\u1eadn nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 127 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n th\u00ec t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u n\u00e0y.<\/li>\n
                                                                                                                                                                                                                3. Tr\u01b0\u1eddng h\u1ee3p khu \u0111\u1ea5t, th\u1eeda \u0111\u1ea5t th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n l\u00e0 \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n th\u00ec t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a khu \u0111\u1ea5t, th\u1eeda \u0111\u1ea5t tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng m\u1ee9c b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t v\u00e0 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 gi\u00e1 \u0111\u1ea5t.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                  \u0110i\u1ec1u 37. T\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                                                                                                    \n
                                                                                                                                                                                                                  1. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m:<\/li>\n
                                                                                                                                                                                                                  2. a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t sau khi \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                                                                                                                                                                                                                    Ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t ph\u1ea3i n\u1ed9p<\/em><\/td>\n=<\/em><\/td>\n\u0110\u01a1n gi\u00e1 thu\u00ea \u0111<\/em>\u1ea5t h\u1eb1ng n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch ph<\/em>\u1ea3i n\u1ed9p
                                                                                                                                                                                                                    \nti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                                                                                                                                                                                      \n
                                                                                                                                                                                                                    1. b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m m\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u00e1c n\u0103m \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                                                                                                                                                                                                                      S<\/em>\u1ed1 ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t<\/em><\/td>\n=<\/em><\/td>\nTi<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t c\u1ee7a n\u0103m \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t<\/em><\/td>\nx<\/em><\/td>\n(100% \u2013 T<\/em>\u1ef7 l\u1ec7 % \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                                                                                                                                                                      Trong \u0111\u00f3: Ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a n\u0103m \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00e0 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                        \n
                                                                                                                                                                                                                      1. c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 nguy\u1ec7n \u1ee9ng tr\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                        c1) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t s\u1ed1 n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec sau th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t s\u1ed1 n\u0103m, ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n\n
                                                                                                                                                                                                                        n<\/td>\n=<\/td>\nS<\/em>\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph<\/em>\u00f3ng m<\/em>\u1eb7t b\u1eb1ng \u0111<\/em>\u00e3\u00a0<\/em>\u1ee9ng tr\u01b0\u1edbc theo<\/em>\u00a0ph\u01b0\u01a1ng\u00a0<\/em>\u00e1n \u0111\u01b0<\/em>\u1ee3c c\u01a1 quan nh<\/em>\u00e0 n\u01b0<\/em>\u1edbc c<\/em>\u00f3 th<\/em>\u1ea9m quy\u1ec1n ph<\/em>\u00ea duy<\/em>\u1ec7t<\/em><\/td>\n<\/tr>\n
                                                                                                                                                                                                                        Ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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

                                                                                                                                                                                                                        c2) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec sau khi tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc m\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh cho kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1eb1ng s\u1ed1 ti\u1ec1n tuy\u1ec7t \u0111\u1ed1i \u0111\u1ed1i v\u1edbi th\u1eddi gian \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u1eebng n\u0103m; s\u1ed1 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 c\u00f2n l\u1ea1i (sau khi \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f2n ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m c\u1ee7a th\u1eddi gian \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ti\u1ebfp b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i ra s\u1ed1 n\u0103m, th\u00e1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n\n
                                                                                                                                                                                                                        n<\/td>\n=<\/td>\nKinh ph\u00ed b<\/em>\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t<\/em>\u00e1i \u0111<\/em>\u1ecbnh c\u01b0 \u0111<\/em>\u00e3\u00a0<\/em>\u1ee9ng<\/em>\u00a0tr\u01b0\u1edbc c<\/em>\u00f2n l<\/em>\u1ea1i sau khi \u0111<\/em>\u00e3 kh<\/em>\u1ea5u tr\u1eeb v<\/em>\u00e0o ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t c<\/em>\u00f2n ph<\/em>\u1ea3i n\u1ed9p<\/em>\u00a0h\u1eb1ng n\u0103m c\u1ee7a th\u1eddi gian \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t<\/em><\/td>\n<\/tr>\n
                                                                                                                                                                                                                        Ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t h\u1eb1ng n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m t<\/em>\u00ednh ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t theo quy \u0111\u1ecbnh<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

                                                                                                                                                                                                                        n l\u00e0 s\u1ed1 n\u0103m, th\u00e1ng \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                                                          \n
                                                                                                                                                                                                                        1. Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/li>\n
                                                                                                                                                                                                                        2. a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/li>\n<\/ol>\n\n\n\n
                                                                                                                                                                                                                          Ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t ph\u1ea3i n\u1ed9p<\/em><\/td>\n=<\/em><\/td>\n\u0110\u01a1n gi\u00e1 thu\u00ea \u0111<\/em>\u1ea5t thu m\u1ed9t l\u1ea7n c\u1ee7a th\u1eddi h\u1ea1n thu<\/em>\u00ea sau khi \u0111\u00e3 tr<\/em>\u1eeb \u0111i th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/em><\/td>\nx<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch ph<\/em>\u1ea3i
                                                                                                                                                                                                                          \nn\u1ed9p ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                                                                                                                                                                                            \n
                                                                                                                                                                                                                          1. b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                                                                                                                                                                                                                            Ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t ph\u1ea3i n\u1ed9p<\/em><\/td>\n=<\/em><\/td>\n\u0110\u01a1n gi\u00e1 thu\u00ea \u0111<\/em>\u1ea5t
                                                                                                                                                                                                                            \ntr\u1ea3 m\u1ed9t l\u1ea7n cho
                                                                                                                                                                                                                            \nc\u1ea3 th\u1eddi gian thu<\/em>\u00ea<\/em><\/td>\n                                                                                                                                                                                                                            		x<\/em><\/td>\nDi<\/em>\u1ec7n t<\/em>\u00edch<\/em>\u00a0t\u00ednh ti<\/em>\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t<\/em><\/td>\n\u2013<\/em><\/td>\nS<\/em>\u1ed1 ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c
                                                                                                                                                                                                                            \ngi<\/em>\u1ea3m quy \u0111<\/em>\u1ecbnh t\u1ea1i kho\u1ea3n
                                                                                                                                                                                                                            \n2 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                                                                                                                                                                                              \n
                                                                                                                                                                                                                            1. c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 nguy\u1ec7n \u1ee9ng ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 94 Lu\u1eadt \u0110\u1ea5t \u0111ai v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, sau khi tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh cho kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                              M\u1ee5c 2. MI\u1ec4N, GI\u1ea2M TI\u1ec0N THU\u00ca \u0110\u1ea4T<\/strong><\/p>\n

                                                                                                                                                                                                                              \u0110i\u1ec1u 38. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                                                                                                                \n
                                                                                                                                                                                                                              1. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh:<\/li>\n
                                                                                                                                                                                                                              2. a) Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c 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 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 \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian \u01b0u \u0111\u00e3i gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ee3p l\u1ec7 \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh; kho\u1ea3ng th\u1eddi gian ch\u1eadm l\u00e0m th\u1ee7 t\u1ee5c kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                                                                              3. b) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u00e0 \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                                                                              4. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u1ea3 mi\u1ec5n v\u00e0 gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng c\u00f3 nhi\u1ec1u m\u1ee9c gi\u1ea3m kh\u00e1c nhau quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c gi\u1ea3m cao nh\u1ea5t.<\/li>\n
                                                                                                                                                                                                                              5. Vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 39 v\u00e0 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo t\u1eebng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t v\u00e0 t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n, gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                                                                                                                                                                                                                              6. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t cao h\u01a1n quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i; tr\u01b0\u1eddng h\u1ee3p m\u1ee9c \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u1ee7a th\u1eddi h\u1ea1n \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t m\u1edbi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                  \n
                                                                                                                                                                                                                                1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng trong th\u1eddi gian thu\u00ea c\u00f3 nguy\u1ec7n v\u1ecdng n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t (kh\u00f4ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i) th\u00ec s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 theo ch\u00ednh s\u00e1ch, gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 quy\u1ec1n v\u1ec1 \u0111\u1ea5t \u0111ai t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 33 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/li>\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\u1eb1ng n\u0103m v\u00e0 \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ebfu th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a m\u00ecnh g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t cho th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo \u0111\u00fang m\u1ee5c \u0111\u00edch khi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n
                                                                                                                                                                                                                                3. a) Ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m v\u00e0o gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/li>\n
                                                                                                                                                                                                                                4. b) Ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                                                                                5. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 nay chuy\u1ec3n nh\u01b0\u1ee3ng, g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 g\u1eafn v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/li>\n
                                                                                                                                                                                                                                6. a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 nay chuy\u1ec3n nh\u01b0\u1ee3ng, g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m t\u1ea1i th\u1eddi \u0111i\u1ec3m cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 33 Lu\u1eadt \u0110\u1ea5t \u0111ai v\u00e0 ph\u1ea3i n\u1ed9p kho\u1ea3n ti\u1ec1n b\u1ed5 sung \u0111\u1ed1i v\u1edbi th\u1eddi gian k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ebfn ng\u00e0y chuy\u1ec3n nh\u01b0\u1ee3ng, g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u1eebng th\u1eddi k\u1ef3.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                  Vi\u1ec7c t\u00ednh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea3i tr\u1ea3 cho Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 30, \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m cho thu\u00ea \u0111\u1ea5t, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                                                                    \n
                                                                                                                                                                                                                                  1. b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 nay chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 g\u1eafn v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                    b1) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n th\u00ec ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n. Tr\u01b0\u1eddng h\u1ee3p ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                                                                    b2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c theo \u0111\u00fang quy \u0111\u1ecbnh th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n sau chuy\u1ec3n nh\u01b0\u1ee3ng. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00e3 th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba ph\u1ea7n ngh\u0129a v\u1ee5 m\u00e0 ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00e3 n\u1ed9p.<\/p>\n

                                                                                                                                                                                                                                      \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\u1eb1ng n\u0103m v\u00e0 \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t khi th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c c\u1ed5 ph\u1ea7n h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec t\u1ed5 ch\u1ee9c kinh t\u1ebf sau khi chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c c\u1ed5 ph\u1ea7n h\u00f3a ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i n\u1ebfu ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c c\u1ed5 ph\u1ea7n h\u00f3a.<\/li>\n
                                                                                                                                                                                                                                    2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh, s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi t\u1ea1i quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec1 ngh\u1ecb kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i do kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m th\u00ec ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m. Vi\u1ec7c thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n
                                                                                                                                                                                                                                    3. a) S\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u1ea3i thu h\u1ed3i \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng 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 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh t\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 155 Lu\u1eadt \u0110\u1ea5t \u0111ai c\u1ed9ng (+) v\u1edbi kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u1eebng th\u1eddi k\u1ef3.<\/li>\n
                                                                                                                                                                                                                                    4. b) Th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m;<\/li>\n
                                                                                                                                                                                                                                    5. c) C\u01a1 quan thu\u1ebf thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/li>\n
                                                                                                                                                                                                                                    6. Kh\u00f4ng \u00e1p d\u1ee5ng mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u1ea5t th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 39, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Kh\u00f4ng \u00e1p d\u1ee5ng mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t th\u00f4ng qua \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                                                                                    7. Kh\u00f4ng \u00e1p d\u1ee5ng mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c 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 d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t \u00f4 t\u00f4, t\u00e0u bay, du thuy\u1ec1n.<\/li>\n
                                                                                                                                                                                                                                    8. Kh\u00f4ng \u00e1p d\u1ee5ng mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n khai th\u00e1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n.<\/li>\n
                                                                                                                                                                                                                                    9. Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0; ng\u00e0nh, ngh\u1ec1 \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 39, \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                      Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i ti\u1ec1n thu\u00ea \u0111\u1ea5t ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u1ecba b\u00e0n c\u00f3 \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh c\u1ee5 th\u1ec3 (\u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n).<\/p>\n

                                                                                                                                                                                                                                      14 Vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u1ec3 cho thu\u00ea, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ea3i t\u1ea1o, x\u00e2y d\u1ef1ng l\u1ea1i nh\u00e0 chung c\u01b0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf.<\/p>\n

                                                                                                                                                                                                                                        \n
                                                                                                                                                                                                                                      1. C\u0103n c\u1ee9 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh tr\u00ecnh H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p quy\u1ebft \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 \u01b0u \u0111\u00e3i mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo t\u1eebng khu v\u1ef1c, l\u0129nh v\u1ef1c \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 (ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0) ho\u1eb7c t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n: D\u1ef1 \u00e1n thu\u1ed9c danh m\u1ee5c c\u00e1c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n x\u00e3 h\u1ed9i h\u00f3a do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh; d\u1ef1 \u00e1n phi l\u1ee3i nhu\u1eadn.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                        Ch\u1ebf \u0111\u1ed9 \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo nguy\u00ean t\u1eafc: m\u1ee9c t\u1ed1i \u0111a l\u00e0 mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t cho c\u1ea3 th\u1eddi gian thu\u00ea, m\u1ee9c t\u1ed1i thi\u1ec3u b\u1eb1ng m\u1ee9c \u01b0u \u0111\u00e3i mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 cung c\u1ea5p cho x\u00e3 h\u1ed9i.<\/p>\n

                                                                                                                                                                                                                                          \n
                                                                                                                                                                                                                                        1. Vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c ban h\u00e0nh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                          \u0110i\u1ec1u 39. Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                                                                                                                          Vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

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

                                                                                                                                                                                                                                            a) S\u1eed d\u1ee5ng \u0111\u1ea5t s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1;<\/p>\n

                                                                                                                                                                                                                                            b) S\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 l\u01b0u tr\u00fa c\u00f4ng nh\u00e2n trong khu c\u00f4ng nghi\u1ec7p;<\/p>\n

                                                                                                                                                                                                                                            c) S\u1eed d\u1ee5ng \u0111\u1ea5t x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng s\u1eaft chuy\u00ean d\u00f9ng, x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u00f4ng nghi\u1ec7p \u0111\u01b0\u1eddng s\u1eaft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1, \u0111i\u1ec3m b kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 209 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

                                                                                                                                                                                                                                            d) S\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0m m\u1eb7t b\u1eb1ng x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf, s\u00e2n ph\u01a1i, nh\u00e0 kho, nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t; x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, l\u00e0m mu\u1ed1i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3;<\/p>\n

                                                                                                                                                                                                                                            \u0111) S\u1eed d\u1ee5ng \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u1ea5p n\u01b0\u1edbc s\u1ea1ch v\u00e0 tho\u00e1t n\u01b0\u1edbc, x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i t\u1ea1i khu v\u1ef1c \u0111\u00f4 th\u1ecb v\u00e0 n\u00f4ng th\u00f4n.<\/p>\n

                                                                                                                                                                                                                                            e) S\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng tr\u1ea1m b\u1ea3o d\u01b0\u1ee1ng, s\u1eeda ch\u1eefa, b\u00e3i \u0111\u1ed7 xe (bao g\u1ed3m c\u1ea3 khu b\u00e1n v\u00e9, khu qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh, khu ph\u1ee5c v\u1ee5 c\u00f4ng c\u1ed9ng) ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 v\u1eadn t\u1ea3i giao th\u00f4ng \u0111\u01b0\u1eddng b\u1ed9.<\/p>\n

                                                                                                                                                                                                                                            g) S\u1eed d\u1ee5ng \u0111\u1ea5t x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 208 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

                                                                                                                                                                                                                                            h) S\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng giao th\u00f4ng theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0.<\/p>\n

                                                                                                                                                                                                                                            i) S\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i cho thu\u00ea theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 120 Lu\u1eadt \u0110\u1ea5t \u0111ai; d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ea3i t\u1ea1o, x\u00e2y d\u1ef1ng l\u1ea1i nh\u00e0 chung c\u01b0 m\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf, ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/p>\n

                                                                                                                                                                                                                                            k) Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch kh\u00f4ng ph\u1ea3i \u0111\u1ea5t qu\u1ed1c ph\u00f2ng, an ninh s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch qu\u1ed1c ph\u00f2ng, an ninh c\u1ee7a doanh nghi\u1ec7p qu\u00e2n \u0111\u1ed9i, c\u00f4ng an m\u00e0 t\u00e1ch \u0111\u01b0\u1ee3c di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch qu\u1ed1c ph\u00f2ng, an ninh v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00e1c.<\/p>\n

                                                                                                                                                                                                                                            2. Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p (tr\u1ed3ng c\u00e2y l\u00e2u n\u0103m) theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u01b0\u1eddn c\u00e2y \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i c\u00e2y th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh k\u1ef9 thu\u1eadt tr\u1ed3ng v\u00e0 ch\u0103m s\u00f3c c\u00e2y l\u00e2u n\u0103m do B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n quy \u0111\u1ecbnh. Vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo d\u1ef1 \u00e1n g\u1eafn v\u1edbi vi\u1ec7c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t m\u1edbi, chuy\u1ec3n t\u1eeb giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t sang thu\u00ea \u0111\u1ea5t, kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 t\u00e1i canh v\u01b0\u1eddn c\u00e2y tr\u00ean di\u1ec7n t\u00edch \u0111\u1ea5t \u0111ang \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea; tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea th\u00eam di\u1ec7n t\u00edch \u0111\u1ea5t kh\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, trong \u0111\u00f3 c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea th\u00eam.<\/p>\n

                                                                                                                                                                                                                                            Tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c 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 c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 c\u1ea5p tr\u01b0\u1edbc ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 ghi th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n) th\u00ec c\u0103n c\u1ee9 v\u00e0o Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, Quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 \u0111\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ed1i v\u1edbi t\u1eebng d\u1ef1 \u00e1n nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                                                                              \n
                                                                                                                                                                                                                                            1. Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t sau th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                              a) Mi\u1ec5n 03 (ba) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/p>\n

                                                                                                                                                                                                                                              b) Mi\u1ec5n 07 (b\u1ea3y) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/p>\n

                                                                                                                                                                                                                                              c) Mi\u1ec5n 11 (m\u01b0\u1eddi m\u1ed9t) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ea7u t\u01b0 thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0; d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/p>\n

                                                                                                                                                                                                                                              d) Mi\u1ec5n 15 (m\u01b0\u1eddi l\u0103m) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; \u0111\u1ed1i v\u1edbi \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh tr\u00ean m\u1eb7t \u0111\u1ea5t ph\u1ee5c v\u1ee5 cho vi\u1ec7c v\u1eadn h\u00e0nh khai th\u00e1c s\u1eed d\u1ee5ng c\u00f4ng tr\u00ecnh ng\u1ea7m.<\/p>\n

                                                                                                                                                                                                                                              e) Mi\u1ec5n to\u00e0n b\u1ed9 th\u1eddi gian thu\u00ea \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n

                                                                                                                                                                                                                                              g) Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 15 \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y theo m\u1ee9c do H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/p>\n

                                                                                                                                                                                                                                              4. Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t sau th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong Khu kinh t\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai nh\u01b0 sau:<\/p>\n

                                                                                                                                                                                                                                              a) Mi\u1ec5n 11 (m\u01b0\u1eddi m\u1ed9t) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c Danh m\u1ee5c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0) \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0o Khu kinh t\u1ebf n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n kh\u00f4ng thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/p>\n

                                                                                                                                                                                                                                              b) Mi\u1ec5n 13 (m\u01b0\u1eddi ba) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n kh\u00f4ng thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0o Khu kinh t\u1ebf n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/p>\n

                                                                                                                                                                                                                                              c) Mi\u1ec5n 15 (m\u01b0\u1eddi l\u0103m) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n kh\u00f4ng thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0o Khu kinh t\u1ebf n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; d\u1ef1 \u00e1n thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0o Khu kinh t\u1ebf n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n kh\u00f4ng thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/p>\n

                                                                                                                                                                                                                                              d) Mi\u1ec5n 17 (m\u01b0\u1eddi b\u1ea3y) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0o Khu kinh t\u1ebf n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/p>\n

                                                                                                                                                                                                                                              \u0111) Mi\u1ec5n 19 (m\u01b0\u1eddi ch\u00edn) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0o Khu kinh t\u1ebf n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n

                                                                                                                                                                                                                                              e) Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t cho to\u00e0n b\u1ed9 th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c ng\u00e0nh, ngh\u1ec1 \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n n\u00e0y).<\/p>\n

                                                                                                                                                                                                                                              g) Ri\u00eang 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 ch\u1ee9c n\u0103ng trong Khu kinh t\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0 sau:<\/p>\n

                                                                                                                                                                                                                                              \u2013 Mi\u1ec5n 11 (m\u01b0\u1eddi m\u1ed9t) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n kh\u00f4ng thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/p>\n

                                                                                                                                                                                                                                              \u2013 Mi\u1ec5n 15 (m\u01b0\u1eddi l\u0103m) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/p>\n

                                                                                                                                                                                                                                              \u2013 Mi\u1ec5n to\u00e0n b\u1ed9 th\u1eddi gian thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n

                                                                                                                                                                                                                                              Tr\u01b0\u1eddng h\u1ee3p Khu kinh t\u1ebf n\u1eb1m tr\u00ean ph\u1ea1m vi nhi\u1ec1u huy\u1ec7n th\u00ec vi\u1ec7c \u01b0u \u0111\u00e3i mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo di\u1ec7n t\u00edch t\u01b0\u01a1ng \u1ee9ng \u1edf t\u1eebng huy\u1ec7n.<\/p>\n

                                                                                                                                                                                                                                                \n
                                                                                                                                                                                                                                              1. Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t sau th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong Khu c\u00f4ng ngh\u1ec7 cao thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                a) Mi\u1ec5n 15 (m\u01b0\u1eddi l\u0103m) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0; d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng Khu c\u00f4ng ngh\u1ec7 cao.<\/p>\n

                                                                                                                                                                                                                                                b) Mi\u1ec5n 19 (m\u01b0\u1eddi ch\u00edn) n\u0103m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/p>\n

                                                                                                                                                                                                                                                c) Mi\u1ec5n to\u00e0n b\u1ed9 ti\u1ec1n thu\u00ea \u0111\u1ea5t cho c\u1ea3 th\u1eddi h\u1ea1n thu\u00ea trong tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n thu\u1ed9c Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng Khu c\u00f4ng ngh\u1ec7 cao).<\/p>\n

                                                                                                                                                                                                                                                6. Vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai do c\u00e1c B\u1ed9, ng\u00e0nh, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u1ec1 xu\u1ea5t g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p tr\u00ecnh Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh sau khi \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i.<\/p>\n

                                                                                                                                                                                                                                                7. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai th\u00ec khi l\u00e0m th\u1ee7 t\u1ee5c cho thu\u00ea \u0111\u1ea5t c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ed1ng k\u00ea, t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t s\u1ed1 n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y th\u00ec tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m h\u1ebft th\u1eddi h\u1ea1n 06 th\u00e1ng \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i \u0111i l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n g\u1eedi c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai \u0111\u1ec3 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng ki\u1ec3m tra, r\u00e0 so\u00e1t, x\u00e1c \u0111\u1ecbnh vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u01b0u \u0111\u00e3i mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                                                                                Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai b\u00e1o c\u00e1o \u1ee6y ban nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 chuy\u1ec3n th\u00f4ng tin cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 ph\u1ed1i h\u1ee3p t\u00ednh, thu, n\u1ed9p s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p (kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n) theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t v\u00e0 kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                                                                                                                                                \u0110i\u1ec1u 40. Gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                                                                                                                                Vi\u1ec7c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

                                                                                                                                                                                                                                                  \n
                                                                                                                                                                                                                                                1. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                  a) Gi\u1ea3m 80% ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m trong c\u1ea3 th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ph\u1ee5 tr\u1ee3 kh\u00e1c tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ch\u1ea1y t\u00e0u, \u0111\u00f3n ti\u1ec5n h\u00e0nh kh\u00e1ch, x\u1ebfp d\u1ee1 h\u00e0ng h\u00f3a c\u1ee7a \u0111\u01b0\u1eddng s\u1eaft; \u0111\u1ed1i v\u1edbi \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh d\u1ecbch v\u1ee5 h\u00e0ng kh\u00f4ng, d\u1ecbch v\u1ee5 phi h\u00e0ng kh\u00f4ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1, \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 208 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

                                                                                                                                                                                                                                                  b) Gi\u1ea3m 50% ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m trong to\u00e0n b\u1ed9 th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 120 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

                                                                                                                                                                                                                                                  c) Gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m trong to\u00e0n b\u1ed9 th\u1eddi gian thu\u00ea \u0111\u1ea5t theo t\u1ef7 l\u1ec7 % doanh thu nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh tr\u00ean t\u1ed5ng doanh thu \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t kh\u00f4ng ph\u1ea3i \u0111\u1ea5t qu\u1ed1c ph\u00f2ng, an ninh s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch qu\u1ed1c ph\u00f2ng, an ninh v\u00e0 doanh thu \u0111\u1ed1i v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00e1c trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch qu\u1ed1c ph\u00f2ng, an ninh v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 % doanh thu nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh tr\u00ean t\u1ed5ng doanh thu \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t kh\u00f4ng ph\u1ea3i \u0111\u1ea5t qu\u1ed1c ph\u00f2ng, an ninh s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch qu\u1ed1c ph\u00f2ng, an ninh v\u00e0 doanh thu \u0111\u1ed1i v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00e1c th\u00ec gi\u1ea3m 30% ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m trong to\u00e0n b\u1ed9 th\u1eddi gian thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                                                                                  d) Gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0; ng\u00e0nh, ngh\u1ec1 \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0; \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n 1 \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                    \n
                                                                                                                                                                                                                                                  1. \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, s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                                                                                                                                                                                                                                                    S<\/em>\u1ed1 ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m<\/em><\/td>\n=<\/td>\nS<\/em>\u1ed1 ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n
                                                                                                                                                                                                                                                    \nc\u1ee7a c\u1ea3 th\u1eddi h\u1ea1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t<\/em><\/td>\n                                                                                                                                                                                                                                                    		x<\/td>\nT<\/em>\u1ef7 l\u1ec7 gi\u1ea3m ti\u1ec1n thu<\/em>\u00ea \u0111<\/em>\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                                                                                                                                                                                                                      \n
                                                                                                                                                                                                                                                    1. Th\u1ea9m quy\u1ec1n t\u00ednh v\u00e0 quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                                                                                                                    2. Vi\u1ec7c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai do c\u00e1c B\u1ed9, ng\u00e0nh, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u1ec1 xu\u1ea5t g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p tr\u00ecnh Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh sau khi \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                      \u0110i\u1ec1u 41. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                                                                                                                                        \n
                                                                                                                                                                                                                                                      1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                                                                                                      2. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 thu\u00ea \u0111\u1ea5t c\u1ee7a ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t do V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai chuy\u1ec3n \u0111\u1ebfn, \u0111\u1ed1i t\u01b0\u1ee3ng, m\u1ee9c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf t\u00ednh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t; c\u1ee5 th\u1ec3:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                        a) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t l\u00e0 t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc; ng\u01b0\u1eddi g\u1ed1c Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

                                                                                                                                                                                                                                                        b) Chi C\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c thu\u1ebf, Chi c\u1ee5c thu\u1ebf khu v\u1ef1c ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t l\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/p>\n

                                                                                                                                                                                                                                                        Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo M\u1eabu s\u1ed1 02 t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                        M\u1ee5c 3. THU, N\u1ed8P TI\u1ec0N THU\u00ca \u0110\u1ea4T<\/strong><\/p>\n

                                                                                                                                                                                                                                                        \u0110i\u1ec1u 42. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

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

                                                                                                                                                                                                                                                          a) Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin do V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai (c\u01a1 quan chuy\u1ec3n Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin) chuy\u1ec3n \u0111\u1ebfn, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1, t\u00ednh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p v\u00e0 ra th\u00f4ng b\u00e1o ti\u1ec1n thu\u00ea \u0111\u1ea5t g\u1eedi \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t; \u0111\u1ed3ng th\u1eddi g\u1eedi c\u01a1 quan chuy\u1ec3n Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin.<\/p>\n

                                                                                                                                                                                                                                                          Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo M\u1eabu s\u1ed1 01a ho\u1eb7c M\u1eabu s\u1ed1 01b t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                          b) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan chuy\u1ec3n Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin \u0111\u1ec3 b\u1ed5 sung; trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c sau khi c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ecba ch\u00ednh theo quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1, t\u00ednh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ra th\u00f4ng b\u00e1o ti\u1ec1n thu\u00ea \u0111\u1ea5t g\u1eedi \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t; \u0111\u1ed3ng th\u1eddi g\u1eedi c\u01a1 quan chuy\u1ec3n Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin.<\/p>\n

                                                                                                                                                                                                                                                            \n
                                                                                                                                                                                                                                                          1. H\u1eb1ng n\u0103m c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c thu, n\u1ed9p trong th\u1eddi gian \u1ed5n \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p c\u0103n c\u1ee9 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f3 thay \u0111\u1ed5i th\u00ec ph\u1ea3i t\u00ednh l\u1ea1i ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p, sau \u0111\u00f3 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                            N\u0103m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 h\u1eb1ng n\u0103m. Tr\u01b0\u1eddng h\u1ee3p n\u0103m \u0111\u1ea7u ti\u00ean thu\u00ea \u0111\u1ea5t, n\u0103m k\u1ebft th\u00fac thu\u00ea \u0111\u1ea5t kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec ti\u1ec1n thu\u00ea n\u0103m \u0111\u1ea7u v\u00e0 n\u0103m k\u1ebft th\u00fac t\u00ednh theo s\u1ed1 th\u00e1ng thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian thu\u00ea \u0111\u1ea5t c\u1ee7a th\u00e1ng thu\u00ea \u0111\u1ea7u ti\u00ean ho\u1eb7c th\u00e1ng thu\u00ea k\u1ebft th\u00fac kh\u00f4ng \u0111\u1ee7 s\u1ed1 ng\u00e0y c\u1ee7a m\u1ed9t (01) th\u00e1ng th\u00ec:<\/p>\n

                                                                                                                                                                                                                                                            a) N\u1ebfu s\u1ed1 ng\u00e0y thu\u00ea \u0111\u1ea5t t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean \u0111\u1ebfn \u0111\u1ee7 th\u00e1ng ( >= 15 ng\u00e0y) th\u00ec t\u00ednh tr\u00f2n 01 th\u00e1ng.<\/p>\n

                                                                                                                                                                                                                                                            b) N\u1ebfu s\u1ed1 ng\u00e0y thu\u00ea \u0111\u1ea5t d\u01b0\u1edbi 15 ng\u00e0y (< 15 ng\u00e0y) th\u00ec kh\u00f4ng t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi s\u1ed1 ng\u00e0y n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                              \n
                                                                                                                                                                                                                                                            1. Sau th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 153 Lu\u1eadt \u0110\u1ea5t \u0111ai, c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh ti\u1ebfp theo theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh. Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin \u0111\u1ecba ch\u00ednh (v\u1ecb tr\u00ed, \u0111o\u1ea1n \u0111\u01b0\u1eddng, khu v\u1ef1c\u2026) c\u00f3 s\u1ef1 thay \u0111\u1ed5i th\u00ec c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai, V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n th\u00f4ng tin cho c\u01a1 quan thu\u1ebf l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t c\u1ee7a k\u1ef3 \u1ed5n \u0111\u1ecbnh ti\u1ebfp theo theo quy \u0111\u1ecbnh.<\/li>\n
                                                                                                                                                                                                                                                            2. C\u01a1 quan thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 theo d\u00f5i t\u00ecnh h\u00ecnh thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                              S\u1ed5 giao th\u00f4ng b\u00e1o n\u1ed9p c\u00e1c kho\u1ea3n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai theo M\u1eabu s\u1ed1 04 t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                              \u0110i\u1ec1u 43. Thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                                                                                                                                                \n
                                                                                                                                                                                                                                                              1. Ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n Vi\u1ec7t Nam (VN\u0110); tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i sang ti\u1ec1n VN\u0110 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p.<\/li>\n
                                                                                                                                                                                                                                                              2. Vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t quy \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                a) C\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ebfn ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t; \u0111\u1ed3ng th\u1eddi g\u1eedi \u0111\u1ebfn V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai v\u00e0 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f9ng c\u1ea5p (\u0111\u1ec3 theo d\u00f5i, h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh).<\/p>\n

                                                                                                                                                                                                                                                                b) Ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                                                                                                                                                                c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p 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, sau khi thu ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, c\u01a1 quan thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n th\u00f4ng tin thu n\u1ed9p ng\u00e2n s\u00e1ch cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf chuy\u1ec3n cho c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n giao \u0111\u1ea5t cho ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh. Vi\u1ec7c giao \u0111\u1ea5t ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo quy \u0111\u1ecbnh.<\/p>\n

                                                                                                                                                                                                                                                                  \n
                                                                                                                                                                                                                                                                1. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                  a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n tr\u00fang \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i ph\u01b0\u01a1ng \u00e1n \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn k\u1ebft qu\u1ea3 tr\u00fang \u0111\u1ea5u gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u gi\u00e1 \u0111\u1ec3 ng\u01b0\u1eddi tr\u00fang \u0111\u1ea5u gi\u00e1 th\u1ef1c hi\u1ec7n, nh\u01b0ng kh\u00f4ng qu\u00e1 th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                                                                                                                                                                  Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi tr\u00fang \u0111\u1ea5u gi\u00e1 vi ph\u1ea1m ngh\u0129a v\u1ee5 thanh to\u00e1n ti\u1ec1n tr\u00fang \u0111\u1ea5u gi\u00e1 d\u1eabn \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn k\u1ebft qu\u1ea3 \u0111\u1ea5u gi\u00e1 b\u1ecb h\u1ee7y th\u00ec vi\u1ec7c x\u1eed l\u00fd th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n, Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai, ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                                                                                                                                                                  b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 180 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n (trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3). Qu\u00e1 th\u1eddi h\u1ea1n 180 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea m\u00e0 ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t kh\u00f4ng n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c giao \u0111\u1ea5t theo quy \u0111\u1ecbnh. Qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t kh\u00f4ng n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec ph\u1ea3i n\u1ed9p kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                                                                                                                                                                  Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t kh\u00f4ng tu\u00e2n th\u1ee7 vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf th\u00ec c\u01a1 quan thu\u1ebf chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                                  c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc d\u01b0\u1edbi h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u1ec1 ngh\u1ecb th\u00ec \u0111\u01b0\u1ee3c n\u1ed9p tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho m\u1ed9t s\u1ed1 n\u0103m c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t (kh\u00f4ng qu\u00e1 05 n\u0103m) v\u00e0 c\u00f3 quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t theo h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m.<\/p>\n

                                                                                                                                                                                                                                                                    \n
                                                                                                                                                                                                                                                                  1. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1edd khai, ch\u1ee9ng t\u1eeb, s\u1ed5 theo d\u00f5i thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                    Ch\u01b0\u01a1ng IV<\/strong><\/p>\n

                                                                                                                                                                                                                                                                    TR\u00c1CH NHI\u1ec6M C\u1ee6A C\u01a0 QUAN, NG\u01af\u1edcI S\u1eec D\u1ee4NG \u0110\u1ea4T<\/strong><\/p>\n

                                                                                                                                                                                                                                                                    M\u1ee5c 1. TR\u00c1CH NHI\u1ec6M C\u1ee6A C\u01a0 QUAN, NG\u01af\u1edcI S\u1eec D\u1ee4NG \u0110\u1ea4T TRONG X\u00c1C \u0110\u1ecaNH V\u00c0 THU N\u1ed8P TI\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T, TI\u1ec0N THU\u00ca \u0110\u1ea4T<\/strong><\/p>\n

                                                                                                                                                                                                                                                                    \u0110i\u1ec1u 44. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong><\/p>\n

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

                                                                                                                                                                                                                                                                      Ch\u1ee7 tr\u00ec x\u00e2y d\u1ef1ng v\u00e0 tr\u00ecnh \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 (%) c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t; m\u1ee9c t\u1ef7 l\u1ec7 (%) \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ed1i v\u1edbi \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m, c\u00f4ng tr\u00ecnh ng\u1ea7m n\u1eb1m ngo\u00e0i ph\u1ea7n kh\u00f4ng gian s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 x\u00e1c \u0111\u1ecbnh cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26, 27 v\u00e0 28 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                                        \n
                                                                                                                                                                                                                                                                      1. C\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai, v\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                        a) X\u00e1c \u0111\u1ecbnh \u0111\u1ecba \u0111i\u1ec3m, v\u1ecb tr\u00ed, di\u1ec7n t\u00edch, lo\u1ea1i \u0111\u1ea5t, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t (bao g\u1ed3m th\u1eddi \u0111i\u1ec3m b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00ednh ti\u1ec1n n\u1ed9p b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 50, kho\u1ea3n 9 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y), th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 trong t\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a lo\u1ea1i \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch, tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft, \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t) v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n n\u1ed9p b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                                        b) H\u1eb1ng n\u0103m, th\u1ed1ng k\u00ea, t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 th\u00f4ng b\u00e1o cho c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra, thanh tra, ki\u1ec3m to\u00e1n theo ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao.<\/p>\n

                                                                                                                                                                                                                                                                        c) Th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n

                                                                                                                                                                                                                                                                          \n
                                                                                                                                                                                                                                                                        1. C\u01a1 quan thu\u1ebf:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                          a) C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin do c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai v\u00e0 c\u00e1c c\u01a1 quan kh\u00e1c chuy\u1ec3n \u0111\u1ebfn \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m, c\u00f4ng tr\u00ecnh ng\u1ea7m n\u1eb1m ngo\u00e0i ph\u1ea7n kh\u00f4ng gian s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                                          b) T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n, h\u01b0\u1edbng d\u1eabn, gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i v\u1ec1 t\u00ednh, thu, n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n

                                                                                                                                                                                                                                                                          c) X\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                                          d) R\u00e0 so\u00e1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ghi n\u1ee3 nh\u01b0ng \u0111\u1ebfn nay ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c tr\u1ea3 n\u1ee3 \u0111\u1ec3 th\u00f4ng b\u00e1o \u0111\u1ebfn c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u1ec1 vi\u1ec7c ghi n\u1ee3, thanh to\u00e1n n\u1ee3 v\u00e0 x\u00f3a n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                                          \u0111) Th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n

                                                                                                                                                                                                                                                                            \n
                                                                                                                                                                                                                                                                          1. C\u01a1 quan kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u01a1 quan thu ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (ng\u00e2n h\u00e0ng) \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                            a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc:<\/p>\n

                                                                                                                                                                                                                                                                            a1) Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc theo Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eeb ch\u1ed1i thu v\u00ec b\u1ea5t c\u1ee9 l\u00fd do g\u00ec.<\/p>\n

                                                                                                                                                                                                                                                                            a2) Kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n vi\u1ec7c thu ti\u1ec1n sang ng\u00e0y h\u00f4m sau khi \u0111\u00e3 nh\u1eadn \u0111\u1ee7 th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                                                                                                            a3) Chuy\u1ec3n th\u00f4ng tin thu n\u1ed9p ng\u00e2n s\u00e1ch c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf chuy\u1ec3n c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 b\u00e1o c\u00e1o c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh.<\/p>\n

                                                                                                                                                                                                                                                                            a4) Th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n

                                                                                                                                                                                                                                                                            b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u1ea1i c\u01a1 quan thu ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (ng\u00e2n h\u00e0ng) \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf:<\/p>\n

                                                                                                                                                                                                                                                                            C\u01a1 quan thu ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (ng\u00e2n h\u00e0ng) \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thu th\u1ef1c hi\u1ec7n thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n; Th\u1ef1c hi\u1ec7n vi\u1ec7c n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 chuy\u1ec3n th\u00f4ng tin thu n\u1ed9p ng\u00e2n s\u00e1ch c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                                                                                                                                                                                                                                                              \n
                                                                                                                                                                                                                                                                            1. \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                              a) X\u00e1c nh\u1eadn s\u1ed1 kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p.<\/p>\n

                                                                                                                                                                                                                                                                              b) C\u00f9ng v\u1edbi \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u v\u00e0 c\u00e1c th\u00f4ng tin tr\u00ean B\u1ea3ng k\u00ea thanh to\u00e1n kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0.<\/p>\n

                                                                                                                                                                                                                                                                              c) Th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n

                                                                                                                                                                                                                                                                              Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/p>\n

                                                                                                                                                                                                                                                                              a) Th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

                                                                                                                                                                                                                                                                              b) N\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo \u0111\u00fang th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

                                                                                                                                                                                                                                                                              c) Qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 kh\u00f4ng n\u1ed9p \u0111\u1ee7 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 45 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                                                \n
                                                                                                                                                                                                                                                                              1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 thu n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n theo c\u01a1 ch\u1ebf th\u00ed \u0111i\u1ec3m, \u0111\u1eb7c th\u00f9 th\u00ec th\u1ef1c hi\u1ec7n theo c\u00e1c v\u0103n b\u1ea3n quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c cho ph\u00e9p th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf th\u00ed \u0111i\u1ec3m, \u0111\u1eb7c th\u00f9.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                \u0110i\u1ec1u 45. X\u1eed l\u00fd ch\u1eadm n\u1ed9p<\/strong><\/p>\n

                                                                                                                                                                                                                                                                                Tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

                                                                                                                                                                                                                                                                                \u0110i\u1ec1u 46. Khi\u1ebfu n\u1ea1i v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i<\/strong><\/p>\n

                                                                                                                                                                                                                                                                                Vi\u1ec7c khi\u1ebfu n\u1ea1i v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Khi\u1ebfu n\u1ea1i v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. Trong th\u1eddi gian ch\u1edd gi\u1ea3i quy\u1ebft, ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i ph\u1ea3i n\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o.<\/p>\n

                                                                                                                                                                                                                                                                                M\u1ee5c 2. TR\u00c1CH NHI\u1ec6M QU\u1ea2N L\u00dd NH\u00c0 N\u01af\u1edaC V\u1ec0 THU TI\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T, TI\u1ec0N THU\u00ca \u0110\u1ea4T<\/strong><\/p>\n

                                                                                                                                                                                                                                                                                \u0110i\u1ec1u 47. Tr\u00e1ch nhi\u1ec7m c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/strong><\/p>\n

                                                                                                                                                                                                                                                                                  \n
                                                                                                                                                                                                                                                                                1. H\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                                                                                                                                                2. Quy \u0111\u1ecbnh h\u1ed3 s\u01a1, t\u1edd khai, m\u1eabu s\u1ed5 \u0111\u1ec3 qu\u1ea3n l\u00fd vi\u1ec7c thu, n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ph\u00e2n c\u1ea5p vi\u1ec7c qu\u1ea3n l\u00fd thu, n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh.<\/li>\n
                                                                                                                                                                                                                                                                                3. Th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n
                                                                                                                                                                                                                                                                                4. T\u1ed5ng h\u1ee3p tr\u00ecnh Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai do c\u00e1c B\u1ed9, ng\u00e0nh, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u1ec1 xu\u1ea5t sau khi \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                  \u0110i\u1ec1u 48. Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh<\/strong><\/p>\n

                                                                                                                                                                                                                                                                                    \n
                                                                                                                                                                                                                                                                                  1. Ban h\u00e0nh m\u1ee9c t\u1ef7 l\u1ec7 (%) \u0111\u1ec3 t\u00ednh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, m\u1ee9c t\u1ef7 l\u1ec7 (%) thu \u0111\u1ed1i v\u1edbi \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ng\u1ea7m, m\u1ee9c t\u1ef7 l\u1ec7 (%) thu \u0111\u1ed1i v\u1edbi \u0111\u1ea5t c\u00f3 m\u1eb7t n\u01b0\u1edbc v\u00e0 quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3 theo th\u1ea9m quy\u1ec1n l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                                                                                                                                  2. Ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng kh\u1ea9n tr\u01b0\u01a1ng ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u1ec1 \u0111\u1ea5t \u0111ai \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                                                                                                                                  3. Ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n
                                                                                                                                                                                                                                                                                  4. Ch\u1ec9 \u0111\u1ea1o ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai ph\u1ea1m v\u1ec1 k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, ch\u1ebf \u0111\u1ed9 g\u00e2y thi\u1ec7t h\u1ea1i cho Nh\u00e0 n\u01b0\u1edbc c\u0169ng nh\u01b0 ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t; ki\u1ec3m tra vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 truy thu (ho\u00e0n tr\u1ea3) ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t, thu\u00ea \u0111\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                                                                                                                                  5. Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 vi\u1ec7c t\u00ednh, thu, n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o.<\/li>\n
                                                                                                                                                                                                                                                                                  6. C\u0103n c\u1ee9 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai, v\u1ec1 gi\u00e1 \u0111\u1ea5t v\u00e0 quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c t\u00ednh, thu, n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 ban h\u00e0nh Quy \u0111\u1ecbnh v\u1ec1 quy tr\u00ecnh 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 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n
                                                                                                                                                                                                                                                                                  7. C\u00f3 tr\u00e1ch nhi\u1ec7m tr\u00ecnh H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p quy\u1ebft \u0111\u1ecbnh:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                    a) Ch\u1ebf \u0111\u1ed9 \u01b0u \u0111\u00e3i mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo t\u1eebng khu v\u1ef1c, l\u0129nh v\u1ef1c \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 (ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0) ho\u1eb7c t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 157 Lu\u1eadt \u0110\u1ea5t \u0111ai m\u00e0 \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n: D\u1ef1 \u00e1n thu\u1ed9c danh m\u1ee5c c\u00e1c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n x\u00e3 h\u1ed9i h\u00f3a do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh; d\u1ef1 \u00e1n phi l\u1ee3i nhu\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 15 \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                                                    b) Cho ph\u00e9p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t trong Khu c\u00f4ng ngh\u1ec7 cao kh\u00f4ng ph\u1ea3i ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p \u1ee9ng v\u1ed1n t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t) theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                                                      \n
                                                                                                                                                                                                                                                                                    1. Ch\u1ec9 \u0111\u1ea1o, r\u00e0 so\u00e1t \u0111\u1ec3 x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed3n t\u1ea1i v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/li>\n
                                                                                                                                                                                                                                                                                    2. Th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                      \u0110i\u1ec1u 49. Tr\u00e1ch nhi\u1ec7m c\u1ee7a B\u1ed9, ng\u00e0nh<\/strong><\/p>\n

                                                                                                                                                                                                                                                                                        \n
                                                                                                                                                                                                                                                                                      1. C\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh trong vi\u1ec7c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n t\u00ednh, thu, n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                                                                                                                                                      2. Th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                        Ch\u01b0\u01a1ng V<\/strong><\/p>\n

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

                                                                                                                                                                                                                                                                                        M\u1ee5c 1. \u0110I\u1ec0U KHO\u1ea2N CHUY\u1ec2N TI\u1ebeP V\u00c0 X\u1eec L\u00dd M\u1ed8T S\u1ed0 V\u1ea4N \u0110\u1ec0 C\u1ee4 TH\u1ec2<\/strong><\/p>\n

                                                                                                                                                                                                                                                                                        \u0110i\u1ec1u 50. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp \u0111\u1ed1i v\u1edbi ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                                                                                                                                                                          \n
                                                                                                                                                                                                                                                                                        1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c giao \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u00ednh v\u00e0 th\u00f4ng b\u00e1o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec nay ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n thi\u1ebfu v\u00e0 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 t\u1eebng th\u1eddi k\u1ef3.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                          Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u00ednh l\u1ea1i m\u00e0 ph\u00e1t sinh kho\u1ea3n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u0103ng th\u00eam so v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u0103ng th\u00eam v\u00e0 n\u1ed9p kho\u1ea3n thu b\u1ed5 sung t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n t\u0103ng th\u00eam theo nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                                                                                                                                                                                                                                                                            \n
                                                                                                                                                                                                                                                                                          1. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                            Kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung \u0111\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng m\u1ee9c thu 5,4%\/n\u0103m t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/p>\n

                                                                                                                                                                                                                                                                                              \n
                                                                                                                                                                                                                                                                                            1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 nh\u01b0ng \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 ch\u01b0a thanh to\u00e1n h\u1ebft n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                              a) \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 10 th\u00e1ng 12 n\u0103m 2019 th\u00ec ti\u1ebfp t\u1ee5c thanh to\u00e1n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n n\u1ee3 theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn (ho\u1eb7c theo s\u1ed1 ti\u1ec1n ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt). Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n thanh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2014\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 79\/2019\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 10 n\u0103m 2019 c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u1ea3 n\u1ee3.<\/p>\n

                                                                                                                                                                                                                                                                                              b) \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb ng\u00e0y 10 th\u00e1ng 12 n\u0103m 2019 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c thanh to\u00e1n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n n\u1ee3 theo s\u1ed1 ti\u1ec1n ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2014\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 trong th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

                                                                                                                                                                                                                                                                                              Qu\u00e1 th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u1ea3 n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

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                                                                                                                                                                                                                                                                                              1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 th\u00ec k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, c\u01a1 quan thu\u1ebf chuy\u1ec3n l\u1ea1i h\u1ed3 s\u01a1 cho c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 157 Lu\u1eadt \u0111\u1ea5t \u0111ai v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                                                                                                                                                              2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111ang th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0ng ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec nay th\u1ef1c hi\u1ec7n gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c gi\u1ea3m t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u1ea5p h\u01a1n m\u1ee9c gi\u1ea3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ang l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c gi\u1ea3m cao h\u01a1n.<\/li>\n
                                                                                                                                                                                                                                                                                              3. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong Khu kinh t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec c\u01a1 quan \u0111\u00f3 chuy\u1ec3n l\u1ea1i h\u1ed3 s\u01a1 cho c\u01a1 quan ch\u1ee9c n\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo th\u1ea9m quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u01b0\u1ee3c giao.<\/li>\n
                                                                                                                                                                                                                                                                                              4. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1ed5n \u0111\u1ecbnh l\u00e2u d\u00e0i c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/li>\n
                                                                                                                                                                                                                                                                                              5. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u0111\u00f3ng ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng gi\u00e1 tr\u1ecb qu\u1ef9 \u0111\u1ea5t 20% \u0111\u00e3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt d\u00e0nh \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf m\u00e0 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ch\u01b0a t\u00ednh kho\u1ea3n ti\u1ec1n n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh, thu, n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 t\u00ednh kho\u1ea3n ti\u1ec1n n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c thu, n\u1ed9p theo \u0111\u00fang s\u1ed1 ti\u1ec1n \u0111\u00e3 t\u00ednh v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p (ho\u1eb7c kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p) ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n
                                                                                                                                                                                                                                                                                              6. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 \u0111\u00e3 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 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo ch\u00ednh s\u00e1ch b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo ph\u00e1p lu\u1eadt v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng th\u1eddi k\u1ef3.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                                \u0110i\u1ec1u 51. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp \u0111\u1ed1i v\u1edbi thu ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                                                                                                                                                                                                                                  \n
                                                                                                                                                                                                                                                                                                1. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111ang s\u1eed d\u1ee5ng di\u1ec7n t\u00edch \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c giao tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 nh\u01b0ng v\u01b0\u1ee3t h\u1ea1n m\u1ee9c giao \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m giao th\u00ec ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t h\u1ea1n m\u1ee9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 255 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                                                                                                                                                                2. T\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 nay thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ea5t theo th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i m\u00e0 kh\u00f4ng ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhu c\u1ea7u chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i; tr\u01b0\u1eddng h\u1ee3p khi chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t m\u00e0 th\u1eddi gian thu\u00ea \u0111\u1ea5t ghi tr\u00ean Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t d\u00e0i h\u01a1n th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i tr\u01b0\u1edbc khi chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho kho\u1ea3ng th\u1eddi gian k\u00e9o d\u00e0i.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                                  Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Khi h\u1ebft th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, n\u1ebfu \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 255 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 m\u00e0 ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh, thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                                                                    \n
                                                                                                                                                                                                                                                                                                  1. T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 m\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013, nay chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 255 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh, thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                                    \u0110\u1ed1i v\u1edbi \u0111\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 nh\u01b0ng ch\u01b0a chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t ho\u1eb7c \u0111\u00e3 chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t nh\u01b0ng ch\u01b0a ho\u1eb7c ch\u1eadm l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 c\u01a1 quan thu\u1ebf ch\u01b0a ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec nay kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a ho\u1eb7c ch\u1eadm l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t (n\u1ebfu c\u00f3) m\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ch\u01b0a n\u1ed9p ho\u1eb7c ch\u01b0a n\u1ed9p \u0111\u1ee7 theo th\u00f4ng b\u00e1o th\u00ec \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp b\u00e1o c\u00e1o c\u00e1c B\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng ch\u1ee7 qu\u1ea3n \u0111\u1ec3 t\u1ed5ng h\u1ee3p, \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd v\u00e0 g\u1eedi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p.<\/p>\n

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                                                                                                                                                                                                                                                                                                    1. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc, c\u00f4ng ty n\u00f4ng, l\u00e2m nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m nh\u01b0ng ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c t\u1ebf v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd v\u1ec1 \u0111\u1ea5t (k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t) nh\u01b0ng c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm l\u00e0m th\u1ee7 t\u1ee5c ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t nh\u01b0ng ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 \u0111\u1ec3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd v\u1ec1 \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                                                                                                                                                    2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 ng\u01b0\u1eddi \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \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 ho\u1eb7c theo c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                                      a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ang \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. H\u1ebft th\u1eddi gian mi\u1ec5n, gi\u1ea3m th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                                                                      b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 \u0111ang c\u00f2n trong th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i (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 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh; tr\u01b0\u1eddng h\u1ee3p m\u1ee9c \u01b0u \u0111\u00e3i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cao h\u01a1n th\u00ec \u00e1p d\u1ee5ng m\u1ee9c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i.<\/p>\n

                                                                                                                                                                                                                                                                                                      c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng \u0111ang c\u00f2n trong th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec th\u1ef1c hi\u1ec7n mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i.<\/p>\n

                                                                                                                                                                                                                                                                                                      d) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n n\u00e0y m\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec c\u01a1 quan thu\u1ebf chuy\u1ec3n tr\u1ea3 h\u1ed3 s\u01a1 cho c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 \u0111\u1ea5t \u0111ai (kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t); \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i th\u00ec c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c l\u00e0m th\u1ee7 t\u1ee5c v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                                                                        \n
                                                                                                                                                                                                                                                                                                      1. T\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 ngu\u1ed3n g\u1ed1c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t v\u00e0 \u0111\u00e3 n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, nay thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024, n\u1ebfu c\u00f3 nhu c\u1ea7u chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i.<\/li>\n
                                                                                                                                                                                                                                                                                                      2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                                        a) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

                                                                                                                                                                                                                                                                                                        b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u00ednh l\u1ea1i m\u00e0 ph\u00e1t sinh kho\u1ea3n ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u0103ng th\u00eam so v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u0103ng th\u00eam v\u00e0 n\u1ed9p kho\u1ea3n thu b\u1ed5 sung t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u0103ng th\u00eam theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u n\u00e0y, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                                                                                                                                                                                                                                                                                          \n
                                                                                                                                                                                                                                                                                                        1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo ph\u01b0\u01a1ng \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo ch\u00ednh s\u00e1ch b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003, Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u01b0a tr\u1eeb h\u1ebft v\u00e0o th\u1eddi gian ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m) v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed (v\u1ed1n) \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p theo ph\u00e1p lu\u1eadt v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng th\u1eddi k\u1ef3.<\/li>\n
                                                                                                                                                                                                                                                                                                        2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n t\u1eeb h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft c\u1ee7a d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea th\u00ec vi\u1ec7c t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                                          Kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung \u0111\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng m\u1ee9c thu 5,4%\/n\u0103m t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024.<\/p>\n

                                                                                                                                                                                                                                                                                                            \n
                                                                                                                                                                                                                                                                                                          1. Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 \u0111ang trong th\u1eddi gian \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u1ebfn h\u1ebft th\u1eddi gian \u1ed5n \u0111\u1ecbnh. H\u1ebft th\u1eddi gian \u1ed5n \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 \u00e1p d\u1ee5ng cho chu k\u1ef3 ti\u1ebfp theo. Ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh 05 n\u0103m, h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                                                                                                                                                                          2. Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea h\u1eb1ng n\u0103m m\u00e0 th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh th\u00ec t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 \u00e1p d\u1ee5ng cho chu k\u1ef3 ti\u1ebfp theo. Ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh 05 n\u0103m, h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. \u0110\u1ed1i v\u1edbi th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo ph\u00e1p lu\u1eadt c\u1ee7a t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n thanh, quy\u1ebft to\u00e1n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                                                                                                                                                          3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho nhi\u1ec1u n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec trong th\u1eddi gian \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng ph\u1ea3i t\u00ednh l\u1ea1i ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. H\u1ebft th\u1eddi gian \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 \u00e1p d\u1ee5ng cho chu k\u1ef3 ti\u1ebfp theo. Ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh 05 n\u0103m, h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                                                                                                                                                                          4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p d\u00f9ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea (ti\u1ec1n thu\u00ea \u0111\u1ea5t) g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t k\u1ebft th\u00fac v\u00e0o th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 quy\u1ec1n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u0111\u1ea5t v\u1eabn thu\u1ed9c quy\u1ec1n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26, \u0110i\u1ec1u 27 v\u00e0 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                                                                                                                                                                          5. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t trong Khu kinh t\u1ebf, Khu c\u00f4ng ngh\u1ec7 cao \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec c\u01a1 quan \u0111\u00f3 chuy\u1ec3n l\u1ea1i h\u1ed3 s\u01a1 cho c\u01a1 quan ch\u1ee9c n\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo th\u1ea9m quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u01b0\u1ee3c giao.<\/li>\n
                                                                                                                                                                                                                                                                                                          6. Tr\u01b0\u1eddng h\u1ee3p \u0111ang s\u1eed d\u1ee5ng \u0111\u1ea5t theo H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t v\u1edbi c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t; tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c c\u1ed5 ph\u1ea7n h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u1ea3i t\u00ednh l\u1ea1i ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc \u1ed5n \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t cho chu k\u1ef3 05 n\u0103m. H\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                                            \u0110i\u1ec1u 52. X\u1eed l\u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 c\u1ee5 th\u1ec3<\/strong><\/p>\n

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                                                                                                                                                                                                                                                                                                            1. T\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p m\u00e0 \u0111\u00e3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t c\u00f3 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014:<\/li>\n
                                                                                                                                                                                                                                                                                                            2. a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 m\u00e0 ba lo\u1ea1i gi\u1ea5y t\u1edd g\u1ed3m: Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0), Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t do c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p (k\u00fd k\u1ebft) kh\u00f4ng ghi nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t ho\u1eb7c t\u1ea1i m\u1ed9t trong ba lo\u1ea1i gi\u1ea5y t\u1edd n\u00eau tr\u00ean c\u00f3 ghi nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t nh\u01b0ng \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 142\/2005\/N\u0110-CP v\u00e0 \u0111\u00e3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 260 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 \u0111\u01b0\u1ee3c t\u00ednh, thu, n\u1ed9p nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                                              a1) T\u00ednh, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m cho th\u1eddi gian thu\u00ea \u0111\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025 theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang quy \u0111\u1ecbnh ho\u1eb7c theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 t\u1ea1m t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m ban h\u00e0nh Th\u00f4ng b\u00e1o t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo s\u1ed1 \u0111\u00e3 t\u00ednh ho\u1eb7c \u0111\u00e3 t\u1ea1m n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p \u0111ang t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 ho\u1eb7c ch\u01b0a x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 142\/2005\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ec3 t\u00ednh, thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025.<\/p>\n

                                                                                                                                                                                                                                                                                                              a2) T\u00ednh, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026 \u0111\u1ebfn h\u1ebft th\u1eddi gian cho thu\u00ea l\u1ea1i \u0111\u1ea5t. S\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf di\u1ec7n t\u00edch \u0111\u1ea5t cho thu\u00ea l\u1ea1i, th\u1eddi gian cho thu\u00ea l\u1ea1i \u0111\u1ea5t c\u00f2n l\u1ea1i t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026, \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 v\u00e0 c\u1ed9ng th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n n\u00e0y t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 ho\u1eb7c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m cho thu\u00ea l\u1ea1i \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t t\u1eeb sau ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014.<\/p>\n

                                                                                                                                                                                                                                                                                                                \n
                                                                                                                                                                                                                                                                                                              1. b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t trong giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 v\u00e0 \u0111\u00e3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t thu ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 260 Lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2024 \u0111\u01b0\u1ee3c t\u00ednh, thu, n\u1ed9p nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                                                b1) T\u00ednh, thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025 theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang quy \u0111\u1ecbnh ho\u1eb7c theo \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u00e3 t\u1ea1m t\u00ednh theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m ban h\u00e0nh Th\u00f4ng b\u00e1o t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo s\u1ed1 ti\u1ec1n \u0111\u00e3 t\u00ednh ho\u1eb7c \u0111\u00e3 t\u1ea1m n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t ho\u1eb7c \u0111ang t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m nh\u01b0ng ch\u01b0a \u0111\u00fang ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m ban h\u00e0nh Th\u00f4ng b\u00e1o t\u1ea1m n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n t\u00ednh l\u1ea1i \u0111\u1ec3 thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025.<\/p>\n

                                                                                                                                                                                                                                                                                                                b2) T\u00ednh, thu, n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho th\u1eddi gian t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026 \u0111\u1ebfn h\u1ebft th\u1eddi gian cho thu\u00ea l\u1ea1i \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi di\u1ec7n t\u00edch \u0111\u00e3 cho thu\u00ea l\u1ea1i nh\u01b0 sau:<\/p>\n

                                                                                                                                                                                                                                                                                                                \u2013 Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m trong giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2009 (ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2009\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 8 n\u0103m 2009 c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh) th\u00ec s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p m\u1ed9t l\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m t\u1ea1i th\u1eddi \u0111i\u1ec3m cho thu\u00ea l\u1ea1i \u0111\u1ea5t nh\u00e2n (x) s\u1ed1 n\u0103m cho thu\u00ea l\u1ea1i \u0111\u1ea5t (t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026 \u0111\u1ebfn h\u1ebft th\u1eddi gian cho thu\u00ea l\u1ea1i \u0111\u1ea5t) v\u00e0 c\u1ed9ng th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c thu ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u1eebng th\u1eddi k\u1ef3 t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m nh\u00e0 \u0111\u1ea7u t\u01b0 cho thu\u00ea l\u1ea1i \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                                                                                                                                                                                                                                                                                                \u2013 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\u1eb1ng n\u0103m trong giai \u0111o\u1ea1n 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 th\u00ec s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p m\u1ed9t l\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p nh\u01b0 tr\u01b0\u1eddng h\u1ee3p giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 c\u00f9ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 c\u00f9ng th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t (t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026 \u0111\u1ebfn h\u1ebft th\u1eddi gian cho thu\u00ea l\u1ea1i \u0111\u1ea5t) theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m cho thu\u00ea l\u1ea1i \u0111\u1ea5t v\u00e0 c\u1ed9ng th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c thu ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u1eebng th\u1eddi k\u1ef3 t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m nh\u00e0 \u0111\u1ea7u t\u01b0 cho thu\u00ea l\u1ea1i \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                                                                                                                                                                                                                                                                                                c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t m\u00e0 m\u1ed9t trong ba lo\u1ea1i gi\u1ea5y t\u1edd g\u1ed3m: Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0), Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p (k\u00fd k\u1ebft) c\u00f3 ghi nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t v\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 142\/2005\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP ng\u00e0y 09 th\u00e1ng 9 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 nh\u01b0ng \u0111\u00e3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t c\u00f3 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea trong giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 th\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/p>\n

                                                                                                                                                                                                                                                                                                                d) Doanh nghi\u1ec7p kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n n\u00e0y tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2026. Qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y m\u00e0 doanh nghi\u1ec7p ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p ti\u1ec1n th\u00ec b\u1ecb x\u1eed l\u00fd b\u1eb1ng c\u00e1c bi\u1ec7n ph\u00e1p h\u00e0nh ch\u00ednh v\u00e0 n\u1ed9p kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ch\u01b0a n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

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                                                                                                                                                                                                                                                                                                                1. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 cho ph\u00e9p \u00e1p d\u1ee5ng theo ch\u00ednh s\u00e1ch thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh kh\u00e1c h\u01b0\u1edbng d\u1eabn Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/li>\n
                                                                                                                                                                                                                                                                                                                2. Tr\u01b0\u1eddng h\u1ee3p Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t \u1ee9ng v\u1ed1n cho \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 t\u1ea1o qu\u1ef9 \u0111\u1ea5t \u0111\u1ec3 giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t ho\u1eb7c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 b\u1ed1 tr\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng sau ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u1edbi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n x\u1eed l\u00fd kinh ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                                                                                                                                                                                                3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng \u0111\u1ebfn ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u00e0 \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t, trong \u0111\u00f3 c\u00f3 \u0111\u1ea5t \u1edf (nh\u01b0ng kh\u00f4ng t\u00e1ch th\u00e0nh ph\u1ea7n ri\u00eang trong d\u1ef1 \u00e1n sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch) ho\u1eb7c d\u1ef1 \u00e1n sau khi chuy\u1ec3n m\u1ee5c \u0111\u00edch c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec t\u00ednh ti\u1ec1n \u0111\u1ea5t tr\u01b0\u1edbc khi chuy\u1ec3n m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7, \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i 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 cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eebng th\u1eddi k\u1ef3 \u0111\u1ed1i v\u1edbi kho\u1ea3ng th\u1eddi gian t\u1eeb 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 cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                                                  M\u1ee5c 2. \u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/strong><\/p>\n

                                                                                                                                                                                                                                                                                                                  \u0110i\u1ec1u 53. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/p>\n

                                                                                                                                                                                                                                                                                                                    \n
                                                                                                                                                                                                                                                                                                                  1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024.<\/li>\n
                                                                                                                                                                                                                                                                                                                  2. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf c\u00e1c Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2014\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP ng\u00e0y 09 th\u00e1ng 9 n\u0103m 2016, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2017\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 35\/2017\/N\u0110-CP ng\u00e0y 03 th\u00e1ng 4 n\u0103m 2017 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 trong Khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 79\/2019\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 10 n\u0103m 2019 v\u1ec1 s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2014\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/li>\n
                                                                                                                                                                                                                                                                                                                  3. B\u00e3i b\u1ecf quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n thu\u1ed9c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2008\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 5 n\u0103m 2008, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 59\/2014\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 6 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/li>\n<\/ol>\n

                                                                                                                                                                                                                                                                                                                    \u0110i\u1ec1u 54. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/p>\n

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

                                                                                                                                                                                                                                                                                                                     <\/p>\n\n\n\n

                                                                                                                                                                                                                                                                                                                    \nN\u01a1i nh<\/em><\/strong>\u1eadn:<\/em><\/strong>
                                                                                                                                                                                                                                                                                                                    \n<\/strong>\u2013 Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
                                                                                                                                                                                                                                                                                                                    \n\u2013 Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
                                                                                                                                                                                                                                                                                                                    \n\u2013 C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
                                                                                                                                                                                                                                                                                                                    \n\u2013 H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
                                                                                                                                                                                                                                                                                                                    \n\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
                                                                                                                                                                                                                                                                                                                    \n\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
                                                                                                                                                                                                                                                                                                                    \n\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
                                                                                                                                                                                                                                                                                                                    \n\u2013 H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
                                                                                                                                                                                                                                                                                                                    \n\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
                                                                                                                                                                                                                                                                                                                    \n\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
                                                                                                                                                                                                                                                                                                                    \n\u2013 Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
                                                                                                                                                                                                                                                                                                                    \n\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
                                                                                                                                                                                                                                                                                                                    \n\u2013 \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;
                                                                                                                                                                                                                                                                                                                    \n\u2013 Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;
                                                                                                                                                                                                                                                                                                                    \n\u2013 Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
                                                                                                                                                                                                                                                                                                                    \n\u2013 \u1ee6y ban trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
                                                                                                                                                                                                                                                                                                                    \n\u2013 C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
                                                                                                                                                                                                                                                                                                                    \n\u2013 VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
                                                                                                                                                                                                                                                                                                                    \n\u2013 L\u01b0u: VT, NN (2b).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

                                                                                                                                                                                                                                                                                                                    CH\u00cdNH PH\u1ee6 \u2014\u2014- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac \u2014\u2014\u2014\u2014\u2014 S\u1ed1: 103\/2024\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2024   NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH V\u1ec0 TI\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T, TI\u1ec0N THU\u00ca \u0110\u1ea4T C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[102],"tags":[],"yst_prominent_words":[],"class_list":["post-5996","post","type-post","status-publish","format-standard","hentry","category-van-ban-phap-luat"],"_links":{"self":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5996","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=5996"}],"version-history":[{"count":1,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5996\/revisions"}],"predecessor-version":[{"id":5997,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5996\/revisions\/5997"}],"wp:attachment":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=5996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=5996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=5996"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=5996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}