{"id":47976,"date":"2025-06-08T13:06:49","date_gmt":"2025-06-08T06:06:49","guid":{"rendered":"https:\/\/anvilaw.com\/?p=47976"},"modified":"2025-07-08T17:11:12","modified_gmt":"2025-07-08T10:11:12","slug":"4-103-nop-bo-sung-tien-su-dung-dat-doanh-nghiep-bat-dong-san-lo-pha-san","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-103-nop-bo-sung-tien-su-dung-dat-doanh-nghiep-bat-dong-san-lo-pha-san\/","title":{"rendered":"4.103. N\u1ed9p b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: Doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n lo ph\u00e1 s\u1ea3n?"},"content":{"rendered":"

N\u1ed9p b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: Doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n lo ph\u00e1 s\u1ea3n?<\/span><\/h4>\n
(NADS) – 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
Ki\u1ebfn ngh\u1ecb s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai<\/strong><\/h5>\n

Ng\u00e0y 26\/5\/25, 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 (Ngh\u1ecb \u0111\u1ecbnh 103) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 104\/2024\/N\u0110-CP ng\u00e0y 31\/7\/2024 v\u1ec1 Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t.\u00a0\u0110i\u1ec1u \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 d\u1ef1 th\u1ea3o v\u1eabn gi\u1eef nguy\u00ean quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i\u00a0n\u1ed9p b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/a>\u00a0m\u1eb7c d\u00f9 quy \u0111\u1ecbnh n\u00e0y ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi thi\u1ec7n ti\u1ec5n, g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p, t\u0103ng chi ph\u00ed ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111\u1ea9y gi\u00e1 nh\u00e0 t\u0103ng cao.<\/p>\n

\u00d4ng L\u00ea Ho\u00e0ng Ch\u00e2u,\u00a0Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n TP.HCM<\/a>\u00a0ki\u1ebfn ngh\u1ecb kh\u00f4ng \u00e1p d\u1ee5ng 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 \u0111\u1ec3 tr\u00e1nh doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu \u201cph\u1ea1t\u201d cho c\u00f4ng vi\u1ec7c thu\u1ed9c ch\u1ee9c tr\u00e1ch c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>\n

C\u1ee5 th\u1ec3, D\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh 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

\u0110\u1eb7t trong b\u1ed1i c\u1ea3nh B\u1ed9 Ch\u00ednh tr\u1ecb v\u1eeba ban h\u00e0nh Ngh\u1ecb quy\u1ebft s\u1ed1 66-NQ\/TW v\u1ec1 \u0111\u1ed5i m\u1edbi c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng v\u00e0 thi h\u00e0nh ph\u00e1p lu\u1eadt \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1t tri\u1ec3n \u0111\u1ea5t n\u01b0\u1edbc trong k\u1ef7 nguy\u00ean m\u1edbi v\u00e0 Ngh\u1ecb quy\u1ebft 68-NQ\/TW v\u1ec1 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n, c\u0169ng nh\u01b0 nh\u1eefng ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n tr\u00ean\u00a0th\u1ecb tr\u01b0\u1eddng B\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a>, nh\u1ea5t l\u00e0 trong kh\u00e2u x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, c\u00f3 th\u1ec3 th\u1ea5y quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 103 c\u00f3 ph\u1ea7n tr\u1edf n\u00ean \u201cng\u01b0\u1ee3c h\u01b0\u1edbng\u201d.<\/p>\n

\"N\u1ed9p<\/p>\n

Doanh nghi\u1ec7p ch\u1ecbu thi\u1ec7t, nguy c\u01a1 ph\u00e1 s\u1ea3n n\u1ebfu 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 (Ngh\u1ecb \u0111\u1ecbnh 103) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 104\/2024\/N\u0110-CP ng\u00e0y 31\/7\/2024 v\u1ec1 Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u00f4ng qua.<\/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\u1ee9ng tr\u01b0\u1edbc 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

C\u1ea3 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p l\u1eabn c\u00e1c chuy\u00ean gia \u0111\u1ec1u cho r\u1eb1ng, ch\u00ednh s\u00e1ch truy thu b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo l\u00e3i su\u1ea5t 5,4%\/n\u0103m c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i m\u1ed9t c\u00e1ch k\u1ef9 l\u01b0\u1ee1ng. C\u1ea7n ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p, \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng gi\u1eefa Nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi kh\u00f4ng \u0111\u1ec3 ng\u01b0\u1eddi d\u00e2n tr\u1edf th\u00e0nh b\u00ean ch\u1ecbu g\u00e1nh n\u1eb7ng cu\u1ed1i c\u00f9ng th\u00f4ng qua gi\u00e1 nh\u00e0 t\u0103ng v\u1ecdt.<\/p>\n

\u0110\u1ec3 g\u1ee1 kh\u00f3 cho doanh nghi\u1ec7p, chuy\u00ean gia ki\u1ebfn ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 n\u1ed9i dung trong D\u1ef1 th\u1ea3o. C\u1ee5 th\u1ec3, n\u00ean s\u1eeda \u0111\u1ed5i \u0111i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 257 theo h\u01b0\u1edbng kh\u00f4ng t\u00ednh kho\u1ea3n ti\u1ec1n b\u1ed5 sung \u0111\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p.\u00a0 \u0110\u1ed3ng th\u1eddi, \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh m\u1edbi, Nh\u00e0 n\u01b0\u1edbc ch\u1ec9 n\u00ean \u00e1p d\u1ee5ng n\u1ed9i dung tr\u00ean cho kho\u1ea3ng th\u1eddi gian ch\u1eadm x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t t\u1eeb ng\u00e0y 1\/8\/2024 (Lu\u1eadt \u0111\u1ea5t \u0111ai 2024 c\u00f3 hi\u1ec7u l\u1ef1c) cho \u0111\u1ebfn ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t gi\u00e1 \u0111\u1ea5t, tr\u1eeb \u0111i kho\u1ea3ng th\u1eddi gian 180 ng\u00e0y l\u00e0 th\u1eddi h\u1ea1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 155 Lu\u1eadt \u0110\u1ea5t \u0111ai 2024.<\/p>\n

\u0110\u1eb7t trong b\u1ed1i c\u1ea3nh B\u1ed9 Ch\u00ednh tr\u1ecb v\u1eeba ban h\u00e0nh Ngh\u1ecb quy\u1ebft s\u1ed1 66-NQ\/TW v\u1ec1 \u0111\u1ed5i m\u1edbi c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng v\u00e0 thi h\u00e0nh ph\u00e1p lu\u1eadt \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1t tri\u1ec3n \u0111\u1ea5t n\u01b0\u1edbc trong k\u1ef7 nguy\u00ean m\u1edbi v\u00e0 Ngh\u1ecb quy\u1ebft 68-NQ\/TW v\u1ec1 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n, c\u0169ng nh\u01b0 nh\u1eefng ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n tr\u00ean th\u1ecb tr\u01b0\u1eddng B\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u1ea5t l\u00e0 trong kh\u00e2u x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, c\u00f3 th\u1ec3 th\u1ea5y quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 103 c\u00f3 ph\u1ea7n tr\u1edf n\u00ean \u201cng\u01b0\u1ee3c h\u01b0\u1edbng\u201d.<\/p>\n

B\u1ed9 Ch\u00ednh tr\u1ecb \u0111\u00e3 c\u00f3 Ngh\u1ecb quy\u1ebft 66 v\u1ec1 v\u1ea5n \u0111\u1ec1 x\u00e2y d\u1ef1ng th\u1ec3 ch\u1ebf ph\u00e1p lu\u1eadt. Cho n\u00ean nh\u1eefng quy \u0111\u1ecbnh m\u00e0 ph\u00e1p lu\u1eadt ban h\u00e0nh ch\u01b0a ph\u00f9 h\u1ee3p l\u00e0 ph\u1ea3i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf, th\u1eadm ch\u00ed l\u00e0 ph\u1ea3i b\u00e3i b\u1ecf.\u00a0 Hi\u1ec7n nay, Th\u1ee7 t\u01b0\u1edbng \u0111\u00e3 y\u00eau c\u1ea7u ngay trong th\u00e1ng 6 n\u00e0y c\u00e1c B\u1ed9, Ng\u00e0nh so\u1ea1n d\u1ef1 th\u1ea3o ngay ngh\u1ecb quy\u1ebft c\u1ee7a ch\u00ednh ph\u1ee7 \u0111\u1ec3 s\u1eeda m\u1ed9t s\u1ed1 Ngh\u1ecb \u0111\u1ecbnh, Ngh\u1ecb quy\u1ebft b\u1ea5t c\u1eadp, th\u1eadm ch\u00ed c\u00e1c \u0111i\u1ec1u kho\u1ea3n quy \u0111\u1ecbnh ch\u01b0a ph\u00f9 h\u1ee3p t\u1ea1i c\u00e1c Lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n

Doanh nghi\u1ec7p ch\u1ecbu thi\u1ec7t, nguy c\u01a1 ph\u00e1 s\u1ea3n!<\/strong><\/h5>\n
Tr\u1ea3 l\u1eddi b\u00e1o ch\u00ed, Lu\u1eadt s\u01b0<\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/span><\/a> ANVI<\/span><\/a><\/span><\/strong><\/em>, 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><\/h5>\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, <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

“Ngh\u1ecb quy\u1ebft nh\u1ea5n m\u1ea1nh nguy\u00ean t\u1eafc kh\u00f4ng h\u00ecnh s\u1ef1 h\u00f3a c\u00e1c quan h\u1ec7 d\u00e2n s\u1ef1, kinh t\u1ebf, kh\u00f4ng \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 b\u1ea5t l\u1ee3i v\u00e0 y\u00eau c\u1ea7u t\u00e1ch b\u1ea1ch r\u00f5 gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd t\u1ea1o khung ph\u00e1p l\u00fd an to\u00e0n, nh\u1ea5t qu\u00e1n, t\u1ea1o ni\u1ec1m tin cho nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p. Ngh\u1ecb quy\u1ebft 68-NQ\/TW kh\u01a1i th\u00f4ng 5 ngu\u1ed3n l\u1ef1c then ch\u1ed1t, \u0111\u00f3 l\u00e0 \u0111\u1ea5t \u0111ai, ngu\u1ed3n v\u1ed1n, nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng cao, ngu\u1ed3n l\u1ef1c b\u1ecb \u201cm\u1eafc k\u1eb9t\u201d do tranh ch\u1ea5p d\u00e2n s\u1ef1, h\u1ee3p \u0111\u1ed3ng k\u00e9o d\u00e0i v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh”,\u00a0\u00f4ng Phan \u0110\u1ee9c Hi\u1ebfu – \u1ee6y vi\u00ean chuy\u00ean tr\u00e1ch \u1ee6y ban Kinh t\u1ebf v\u00e0 T\u00e0i ch\u00ednh Qu\u1ed1c h\u1ed9i ki\u00eam Ch\u1ee7 t\u1ecbch Ban C\u1ed1 v\u1ea5n c\u1ea5p cao VIOD chia s\u1ebb.<\/p>\n

\u00d4ng 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 \u2013 Ti\u1ec1n t\u1ec7 Qu\u1ed1c gia, cho r\u1eb1ng n\u00ean ph\u00e2n bi\u1ec7t r\u00f5 tr\u01b0\u1eddng h\u1ee3p l\u1ed7i t\u1eeb doanh nghi\u1ec7p v\u00e0 l\u1ed7i t\u1eeb ph\u00eda nh\u00e0 n\u01b0\u1edbc. Ch\u1ec9 n\u00ean truy thu n\u1ebfu l\u1ed7i ch\u1eadm tr\u1ec5 thu\u1ed9c v\u1ec1 doanh nghi\u1ec7p, c\u00f2n n\u1ebfu do nguy\u00ean nh\u00e2n kh\u00e1ch quan ho\u1eb7c ch\u01b0a r\u00f5 r\u00e0ng, th\u00ec kh\u00f4ng th\u1ec3 t\u00ednh th\u00eam chi ph\u00ed.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, 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, ch\u1ec9 r\u00f5: vi\u1ec7c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi h\u1ed3 s\u01a1 b\u1ecb \u201ctreo\u201d do ch\u01b0a ho\u00e0n thi\u1ec7n ph\u01b0\u01a1ng \u00e1n gi\u00e1 \u0111\u1ea5t, hay ch\u1eadm tr\u00ecnh l\u00ean UBND t\u1ec9nh.<\/p>\n

Theo TS. Nguy\u1ec5n V\u0103n \u0110\u00ednh, Ch\u1ee7 t\u1ecbch H\u1ed9i M\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam (VARS), \u0111\u1ebfn nay nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n v\u1eabn kh\u00f4ng th\u1ec3 tri\u1ec3n khai do “t\u1eafc” t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. Kh\u00f4ng \u00edt d\u1ef1 \u00e1n \u0111\u00e3 ho\u00e0n thi\u1ec7n nh\u01b0ng 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. B\u1edfi nh\u1eefng r\u1ee7i ro v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u0103ng cao l\u00e0 \u0111i\u1ec1u d\u1ec5 x\u1ea3y ra.<\/p>\n

D\u1ef1 \u00e1n Khu d\u00e2n c\u01b0 H\u1ed3ng \u0110\u1ea1t (t\u00ean th\u01b0\u01a1ng m\u1ea1i Bella Vista) c\u00f3 \u0111\u1ecba ch\u1ec9 t\u1ea1i x\u00e3 \u0110\u1ee9c L\u1eadp H\u1ea1, huy\u1ec7n \u0110\u1ee9c H\u00f2a, t\u1ec9nh Long An, ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 C\u00f4ng ty C\u1ed5 ph\u1ea7n H\u1ed3ng \u0110\u1ea1t \u2013 Long An \u0111ang g\u1eb7p v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u00e1ch t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. \u0110\u00e2y l\u00e0 ch\u00ednh l\u00fd do khi\u1ebfn nhi\u1ec1u n\u0103m qua, kh\u00e1ch h\u00e0ng mua \u0111\u1ea5t t\u1ea1i d\u1ef1 \u00e1n n\u00e0y li\u00ean t\u1ee5c k\u00eau c\u1ee9u kh\u1eafp n\u01a1i v\u00ec ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c s\u1ed5 h\u1ed3ng. B\u1ea3n th\u00e2n ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u0169ng nhi\u1ec1u l\u1ea7n k\u00eau c\u1ee9u, ki\u1ebfn ngh\u1ecb \u0111\u01b0\u1ee3c \u0111\u00f3ng ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p s\u1ed5 h\u1ed3ng cho kh\u00e1ch h\u00e0ng.<\/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

V\u1edbi m\u1ee9c thu l\u00ean t\u1edbi 5,4%\/n\u0103m, doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0ph\u1ea3i ch\u1ecbu m\u1ed9t kho\u1ea3n chi ph\u00ed r\u1ea5t l\u1edbn, nh\u1ea5t l\u00e0 v\u1edbi c\u00e1c \u201c\u0111\u1ea1i d\u1ef1 \u00e1n\u201d v\u00e0 b\u1ecb ch\u1eadm x\u00e1c \u0111\u1ecbnh \u0111\u1ea5t trong nhi\u1ec1u n\u0103m. V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c giao \u0111\u1ea5t t\u1eeb n\u0103m 2015 nh\u01b0ng \u0111\u1ebfn nay m\u1edbi \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, doanh nghi\u1ec7p \u0111\u00f3 s\u1ebd ph\u1ea3i n\u1ed9p to\u00e0n b\u1ed9 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ed9ng th\u00eam kho\u1ea3n b\u1ed5 sung l\u00ean t\u1edbi 54% t\u1ed5ng s\u1ed1 ti\u1ec1n n\u00e0y. \u0110\u00e2y l\u00e0 m\u1ed9t g\u00e1nh n\u1eb7ng \u201ckh\u1ee7ng khi\u1ebfp\u201d, nh\u1ea5t l\u00e0 khi doanh nghi\u1ec7p v\u1eeba tr\u1ea3i qua m\u1ed9t c\u01a1n kh\u1ee7ng ho\u1ea3ng t\u1ed3i t\u1ec7 nh\u1ea5t trong v\u00f2ng m\u1ed9t th\u1eadp ni\u00ean qua v\u00e0 th\u1ecb tr\u01b0\u1eddng B\u1ea5t \u0111\u1ed9ng s\u1ea3n m\u1edbi ch\u1eadp ch\u1eefng b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n ph\u1ee5c h\u1ed3i.<\/p>\n

GS-TSKH \u0110\u1eb7ng H\u00f9ng V\u00f5, nguy\u00ean Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 TN-MT, \u0111\u00e1nh gi\u00e1 c\u00e1c quy \u0111\u1ecbnh truy thu n\u1eb7ng n\u1ec1 \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 l\u00e0 ho\u00e0n to\u00e0n v\u00f4 l\u00fd, g\u00e2y nhi\u1ec1u h\u1ec7 l\u1ee5y cho doanh nghi\u1ec7p n\u00f3i ri\u00eang c\u0169ng nh\u01b0 c\u1ea3 n\u1ec1n kinh t\u1ebf n\u00f3i chung.<\/p>\n

B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng \u0111\u1ec1 ngh\u1ecb UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u00e1nh gi\u00e1 theo c\u00e1c n\u1ed9i dung qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u1ea5t \u0111ai, trong \u0111\u00f3 \u0111\u00e1nh gi\u00e1 v\u1ec1 3 n\u1ed9i dung tr\u1ecdng t\u00e2m.\u00a0<\/em><\/p>\n

Th\u1ee9 nh\u1ea5t, \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ecnh h\u00ecnh ban h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai theo th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt \u0110\u1ea5t \u0111ai v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh. Trong \u0111\u00f3, \u0111\u00e1nh gi\u00e1 v\u1ec1 ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n ban h\u00e0nh v\u0103n b\u1ea3n, v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a v\u0103n b\u1ea3n c\u1ea5p tr\u00ean, v\u1ec1 t\u00ednh th\u1ed1ng nh\u1ea5t, t\u00ednh \u0111\u1ed3ng b\u1ed9 c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt, v\u1ec1 v\u01b0\u1edbng m\u1eafc, kh\u00f3 kh\u0103n n\u1ebfu c\u00f3.\u00a0<\/em><\/p>\n

Th\u1ee9 hai, \u0111\u00e1nh gi\u00e1 v\u1ec1 c\u00f4ng t\u00e1c tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn, gi\u00e1o d\u1ee5c ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai; v\u1ec1 h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c, \u0111\u1ed1i t\u01b0\u1ee3ng, s\u1ed1 l\u01b0\u1ee3ng c\u00e1c kh\u00f3a t\u1eadp hu\u1ea5n, tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn, gi\u00e1o d\u1ee5c ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai, v\u01b0\u1edbng m\u1eafc, kh\u00f3 kh\u0103n (n\u1ebfu c\u00f3).\u00a0<\/em><\/p>\n

Th\u1ee9 ba, t\u1eadp trung \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ecnh h\u00ecnh t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng \u0111\u1ea5t, thu h\u1ed3i \u0111\u1ea5t, 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, giao \u0111\u1ea5t, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00f4ng qua th\u1ecfa thu\u1eadn v\u1ec1 nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai, t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/em><\/p>\n

\u0110\u1ecbnh<\/strong> An (t.h)<\/strong><\/h5>\n

————-<\/em><\/p>\n

Nhi\u1ebfp<\/em><\/strong> \u1ea3nh & \u0110\u1eddi s\u1ed1ng (Kinh doanh) 08-6-2025:<\/em><\/strong><\/p>\n

https:\/\/nhiepanhdoisong.vn\/nop-bo-sung-tien-su-dung-dat-doanh-nghiep-bat-dong-san-lo-pha-san-16094.html<\/em><\/a><\/p>\n

(<\/em>155\/2.031<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

N\u1ed9p b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: Doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n lo ph\u00e1 s\u1ea3n? (NADS) – 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 […]<\/p>\n","protected":false},"author":2,"featured_media":47977,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[42,38],"class_list":["post-47976","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-dat-dai","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.103. 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