{"id":47931,"date":"2025-06-04T17:54:32","date_gmt":"2025-06-04T10:54:32","guid":{"rendered":"https:\/\/anvilaw.com\/?p=47931"},"modified":"2025-07-04T17:27:47","modified_gmt":"2025-07-04T10:27:47","slug":"4-500-chuyen-gia-thu-bo-sung-tien-su-dung-dat-chi-nen-quy-dinh-nop-them-khi-do-la-loi-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-500-chuyen-gia-thu-bo-sung-tien-su-dung-dat-chi-nen-quy-dinh-nop-them-khi-do-la-loi-cua-doanh-nghiep\/","title":{"rendered":"4.500. Chuy\u00ean gia: Thu b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1ec9 n\u00ean quy \u0111\u1ecbnh n\u1ed9p th\u00eam khi \u0111\u00f3 l\u00e0 l\u1ed7i c\u1ee7a doanh nghi\u1ec7p."},"content":{"rendered":"

Chuy\u00ean gia: Thu b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1ec9 n\u00ean quy \u0111\u1ecbnh n\u1ed9p th\u00eam khi \u0111\u00f3 l\u00e0 l\u1ed7i c\u1ee7a doanh nghi\u1ec7p.<\/strong><\/span><\/h4>\n
(CFF) – C\u00e1c chuy\u00ean gia cho r\u1eb1ng, quy \u0111\u1ecbnh n\u1ed9p b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1m t\u00ednh l\u00e0 ch\u01b0a h\u1ee3p l\u00fd b\u1edfi nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c ch\u1eadm x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t kh\u00f4ng ph\u1ea3i xu\u1ea5t ph\u00e1t t\u1eeb doanh nghi\u1ec7p m\u00e0 do ch\u1eadm tr\u1ec5 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/h5>\n

\"Chuy\u00ean<\/p>\n

Ng\u00e0y 26\/5\/2025, B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP ng\u00e0y 30\/7\/2024 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 104\/2024\/N\u0110-CP ng\u00e0y 31\/7\/2024 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t.<\/p>\n

Trong \u0111\u00f3, v\u1ea5n \u0111\u1ec1 g\u00e2y tranh c\u00e3i nh\u1ea5t l\u00e0 d\u1ef1 th\u1ea3o v\u1eabn gi\u1eef nguy\u00ean quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, 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, \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch chi ti\u1ebft\u2026 tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (1\/8\/2024), nh\u01b0ng ch\u01b0a quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t th\u00ec 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, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u1edbi m\u1ee9c thu l\u00e0 5,4%\/n\u0103m t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p.<\/p>\n

Cho \u00fd ki\u1ebfn v\u1ec1 quy \u0111\u1ecbnh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ed5 sung, \u00f4ng C\u1ea5n V\u0103n L\u1ef1c – Th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng T\u01b0 v\u1ea5n Ch\u00ednh s\u00e1ch T\u00e0i ch\u00ednh – Ti\u1ec1n t\u1ec7 Qu\u1ed1c gia cho r\u1eb1ng quy \u0111\u1ecbnh n\u00e0y ch\u01b0a th\u1eadt s\u1ef1 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf v\u00e0 g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p. Do v\u1eady, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c thu b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n

\u201cT\u00f4i cho r\u1eb1ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng quy \u0111\u1ecbnh doanh<\/em> nghi\u1ec7p ch\u1ec9 ph\u1ea3i n\u1ed9p b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi \u0111\u00f3 l\u00e0 l\u1ed7i c\u1ee7a doanh nghi\u1ec7p, c\u00f2n n\u1ebfu l\u00e0 kh\u00e1ch quan ho\u1eb7c ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ed5 sung\u201d, \u00f4ng L\u1ef1c nh\u1ea5n m\u1ea1nh.<\/h6>\n

\u0110\u1ed3ng t\u00ecnh v\u1edbi quan \u0111i\u1ec3m tr\u00ean, GS.TS \u0110\u1eb7ng H\u00f9ng V\u00f5, nguy\u00ean Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng, nh\u1ea5n m\u1ea1nh quy \u0111\u1ecbnh n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ed5 sung l\u00e0 ch\u01b0a th\u1eadt th\u1ecfa \u0111\u00e1ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, nh\u1ea5t l\u00e0 trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u201cth\u1ecfa thu\u1eadn v\u1ec1 nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. B\u1edfi c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng c\u00f3 l\u1ed7i trong vi\u1ec7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ch\u01b0a ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, ph\u01b0\u01a1ng \u00e1n gi\u00e1 \u0111\u1ea5t ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh l\u00ean UBND c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

B\u00e0n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y,<\/em> Lu\u1eadt s\u01b0<\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/span><\/a>\u00a0ANVI<\/strong><\/span><\/a><\/span><\/em>\u00a0cho r\u1eb1ng \u0111\u1ea5t \u0111ai thu\u1ed9c s\u1edf h\u1eefu to\u00e0n d\u00e2n, nh\u00e0 n\u01b0\u1edbc \u0111\u1ea1i di\u1ec7n qu\u1ea3n l\u00fd. Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng th\u1ec3 cho kh\u00f4ng hay b\u00e1n r\u1ebb, nh\u01b0ng c\u0169ng kh\u00f4ng n\u00ean \u0111\u1ecbnh gi\u00e1 qu\u00e1 cao v\u00e0 t\u1eadn thu, m\u00e0 c\u1ea7n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p ti\u1ebfp c\u1eadn \u0111\u1ea5t \u0111ai, s\u1ea3n xu\u1ea5t, kinh doanh.<\/em><\/h5>\n

Theo <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a>, n\u1ebfu ch\u1eadm \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb doanh nghi\u1ec7p n\u00ean vi\u1ec7c truy thu b\u1ed5 sung 5,4% m\u1ed7i n\u0103m l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. Doanh nghi\u1ec7p kh\u00f4ng quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi gian \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, n\u00ean vi\u1ec7c thu b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 ch\u01b0a \u0111\u00fang. Nh\u00e0 n\u01b0\u1edbc c\u1ea7n \u0111i\u1ec1u ph\u1ed1i h\u1ee3p l\u00fd thay v\u00ec t\u1eadn thu l\u00e0m t\u0103ng chi ph\u00ed, \u0111\u1ea9y gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00ean cao.<\/em><\/p>\n

\u201cHi\u1ec7n nay, Ch\u00ednh ph\u1ee7 \u0111ang k\u00eau g\u1ecdi gi\u1ea3m gi\u00e1 nh\u00e0 \u0111\u1ec3 ng\u01b0\u1eddi d\u00e2n c\u00f3 c\u01a1 h\u1ed9i ti\u1ebfp c\u1eadn nh\u00e0 \u1edf. Tuy nhi\u00ean, quy \u0111\u1ecbnh thu b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00f4 h\u00ecnh chung l\u00e0m t\u0103ng chi ph\u00ed, \u0111\u1ea9y gi\u00e1 th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u0103ng cao. \u0110i\u1ec1u n\u00e0y \u0111ang \u0111i ng\u01b0\u1ee3c ch\u1ee7 tr\u01b0\u01a1ng h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, nh\u01b0 gi\u1ea3m thu\u1ebf, mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t theo c\u00e1c ngh\u1ecb quy\u1ebft hi\u1ec7n h\u00e0nh\u201d, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

\u0110\u1ed3ng t\u00ecnh v\u1edbi quan \u0111i\u1ec3m tr\u00ean, B\u00e0 Nguy\u1ec5n Thanh L\u1ecbch \u2013 Ch\u1ee7 t\u1ecbch H\u0110TV C\u00f4ng ty \u0110\u1ecbnh gi\u00e1 VNG Value c\u0169ng cho r\u1eb1ng vi\u1ec7c quy \u0111\u1ecbnh \u0111\u00e1nh \u0111\u1ed3ng t\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 n\u1ed9p b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p. N\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m ho\u1eb7c ch\u1eadm n\u1ed9p thu\u1ebf sau khi c\u00f3 th\u00f4ng b\u00e1o th\u00ec truy thu l\u00e0 h\u1ee3p l\u00fd, nh\u01b0ng n\u1ebfu ch\u1eadm tr\u1ec5 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, vi\u1ec7c \u00e1p m\u1ee9c 5,4% m\u1ed7i n\u0103m l\u00e0 ch\u01b0a c\u00f4ng b\u1eb1ng.<\/p>\n

C\u0169ng theo b\u00e0 L\u1ecbch, quy tr\u00ecnh giao \u0111\u1ea5t tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng \u0111\u1ea5u gi\u00e1, nh\u00e0 n\u01b0\u1edbc gom \u0111\u1ea5t, giao cho doanh nghi\u1ec7p, r\u1ed3i m\u1edbi t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. Doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 khi c\u00f3 th\u00f4ng b\u00e1o thu\u1ebf, kh\u00f4ng th\u1ec3 t\u1ef1 \u00fd n\u1ed9p. Vi\u1ec7c truy thu b\u1ed5 sung v\u00ec ch\u1eadm tr\u1ec5 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00f4 t\u00ecnh g\u00e2y thi\u1ec7t h\u1ea1i k\u00e9p cho doanh nghi\u1ec7p, \u1ea3nh h\u01b0\u1edfng k\u1ebf ho\u1ea1ch kinh doanh v\u00e0 ngu\u1ed3n v\u1ed1n. V\u00ec v\u1eady, d\u1ef1 th\u1ea3o n\u00e0y c\u1ea7n s\u1eeda \u0111\u1ed5i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n.<\/p>\n

Th\u1ef1c t\u1ebf cho th\u1ea5y, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c ch\u1eadm x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t kh\u00f4ng ph\u1ea3i xu\u1ea5t ph\u00e1t t\u1eeb doanh nghi\u1ec7p m\u00e0 do ch\u1eadm tr\u1ec5 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Khi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t cho c\u00e1 nh\u00e2n\/doanh nghi\u1ec7p th\u00ec \u0111\u00e2y m\u1edbi ch\u1ec9 l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean giao quy\u1ec1n cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 ch\u01b0a ph\u00e1t sinh \u0111\u1ea7y \u0111\u1ee7 quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao \u0111\u1ea5t.<\/p>\n

Sau \u0111\u00f3, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ph\u1ea3i t\u00ednh to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, s\u1ed1 ti\u1ec1n thu\u1ebf\/ti\u1ec1n thu\u00ea \u0111\u1ea5t, v\u00e0 khi ch\u01b0a n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao \u0111\u1ea5t ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, ch\u01b0a th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 m\u1ecdi quy\u1ec1n l\u1ee3i nh\u01b0 x\u00e2y d\u1ef1ng, c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c\u2026<\/p>\n

Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ch\u1ecbu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u1edf m\u1ee9c 5,4% l\u00e0 ch\u01b0a h\u1ee3p l\u00fd. C\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf, \u0111\u1ea5t \u0111\u00e3 giao cho ch\u1ee7 \u0111\u1ea7u t\u01b0 nh\u01b0ng nhi\u1ec1u n\u0103m sau d\u1ef1 \u00e1n v\u1eabn n\u1eb1m tr\u00ean gi\u1ea5y, ch\u01b0a x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t v\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao \u0111\u1ea5t ph\u1ea3i n\u1ed9p, th\u00ec b\u1ea3n th\u00e2n doanh nghi\u1ec7p c\u0169ng b\u1ecb m\u1ea5t c\u01a1 h\u1ed9i, kh\u00f4ng th\u1ec3 b\u00e1n h\u00e0ng v\u00ec ph\u1ea3i ch\u1edd ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/p>\n

Kh\u00f4ng nh\u1eefng v\u1eady, vi\u1ec7c m\u1ed9t d\u1ef1 \u00e1n k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m, th\u1eadm ch\u00ed h\u00e0ng ch\u1ee5c n\u0103m m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u00e0m t\u0103ng chi ph\u00ed ph\u00e1t sinh cho doanh nghi\u1ec7p. B\u1edfi trong th\u1eddi gian ch\u1edd \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i g\u00e1nh ch\u1ecbu chi ph\u00ed l\u00e3i vay, chi ph\u00ed c\u01a1 h\u1ed9i.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi nh\u1eefng d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1m t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi th\u00e1ch th\u1ee9c r\u1ea5t l\u1edbn v\u1edbi kho\u1ea3n ph\u1ea3i n\u1ed9p b\u1ed5 sung nhi\u1ec1u h\u01a1n d\u1ef1 t\u00ednh ban \u0111\u1ea7u, d\u1eabn \u0111\u1ebfn nguy c\u01a1 thua l\u1ed7. D\u1eabn ch\u1ee9ng l\u00e0 trong th\u1eddi gian qua, kh\u00f4ng \u00edt doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh do kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chi ph\u00ed ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u0103ng cao.<\/p>\n

Phan Nam<\/strong><\/p>\n

—————<\/p>\n

CafeF (B\u1ea5t \u0111\u1ed9ng s\u1ea3n) ng\u00e0y 04-6-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/cafef.vn\/chuyen-gia-thu-bo-sung-tien-su-dung-dat-chi-nen-quy-dinh-nop-them-khi-do-la-loi-cua-doanh-nghiep-18825060416515622.chn<\/a><\/em><\/p>\n

(219\/1.240)<\/em>","protected":false},"excerpt":{"rendered":"

Chuy\u00ean gia: Thu b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1ec9 n\u00ean quy \u0111\u1ecbnh n\u1ed9p th\u00eam khi \u0111\u00f3 l\u00e0 l\u1ed7i c\u1ee7a doanh nghi\u1ec7p. (CFF) – C\u00e1c chuy\u00ean gia cho r\u1eb1ng, quy \u0111\u1ecbnh n\u1ed9p b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1m t\u00ednh l\u00e0 ch\u01b0a h\u1ee3p l\u00fd b\u1edfi nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c ch\u1eadm x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t kh\u00f4ng […]<\/p>\n","protected":false},"author":2,"featured_media":47932,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[42,38],"class_list":["post-47931","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-dat-dai","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.500. 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