{"id":48156,"date":"2025-06-17T22:03:18","date_gmt":"2025-06-17T15:03:18","guid":{"rendered":"https:\/\/anvilaw.com\/?p=48156"},"modified":"2025-07-10T11:36:24","modified_gmt":"2025-07-10T04:36:24","slug":"4-514-ten-bao-14-dam-quy-dinh-nop-bo-sung-tien-su-dung-dat-dung-vat-them-ao-len-lung-con-lua","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-514-quy-dinh-nop-bo-sung-tien-su-dung-dat-dung-vat-them-ao-len-lung-con-lua\/","title":{"rendered":"4.514. Quy \u0111\u1ecbnh n\u1ed9p b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: ‘\u0110\u1eebng v\u1eaft th\u00eam \u00e1o l\u00ean l\u01b0ng con l\u1eeba’."},"content":{"rendered":"

Quy \u0111\u1ecbnh n\u1ed9p b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: ‘\u0110\u1eebng v\u1eaft th\u00eam \u00e1o l\u00ean l\u01b0ng con l\u1eeba’.<\/span><\/h4>\n
(VNF) – 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>, cho r\u1eb1ng vi\u1ec7c y\u00eau c\u1ea7u ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i \u0111\u00f3ng kho\u1ea3n b\u1ed5 sung b\u1eb1ng 5,4%\/n\u0103m tr\u00ean s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t cho kho\u1ea3ng th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, thi\u1ebfu c\u00f4ng b\u1eb1ng. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u201cqu\u1ef5 g\u1ed1i\u201d v\u00ec ph\u1ea3i ch\u1ecbu th\u00eam kho\u1ea3n chi ph\u00ed l\u1edbn, trong b\u1ed1i c\u1ea3nh \u0111ang ph\u1ea3i g\u00e1nh g\u1ed3ng r\u1ea5t n\u1eb7ng.<\/h5>\n

\u0110i\u1ec1u 50, \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh 103\/2024 h\u01b0\u1edbng d\u1eabn \u0111i\u1ec3m d, kho\u1ea3n 2, \u0110i\u1ec1u 257 Lu\u1eadt \u0110\u1ea5t \u0111ai 2024 quy \u0111\u1ecbnh: \u0111\u1ed1i v\u1edbi 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\u2026 (g\u1ecdi chung l\u00e0 c\u00f3 \u201cquy\u1ebft \u0111\u1ecbnh trao quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d) tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Lu\u1eadt \u0110\u1ea5t \u0111ai 2024 c\u00f3 hi\u1ec7u l\u1ef1c m\u00e0 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 n\u1ed9p kho\u1ea3n b\u1ed5 sung b\u1eb1ng 5,4%\/n\u0103m tr\u00ean s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t cho kho\u1ea3ng th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t. Quy \u0111\u1ecbnh n\u00e0y \u0111\u00e3 g\u00e2y ra nh\u1eefng tranh c\u00e3i tr\u00e1i chi\u1ec1u v\u1ec1 s\u1ef1 h\u1ee3p l\u00fd v\u00e0 c\u00f4ng b\u1eb1ng.<\/p>\n

T\u1ea1p ch\u00ed \u0110\u1ea7u t\u01b0 T\u00e0i ch\u00ednh \u2013 VietnamFinance \u0111\u00e3 c\u00f3 cu\u1ed9c trao \u0111\u1ed5i v\u1edbi 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><\/strong>Tr\u1ecdng t\u00e0i vi\u00ean VIAC<\/strong>, v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y:<\/h5>\n
-\u00d4ng \u0111\u00e1nh gi\u00e1 th\u1ebf n\u00e0o v\u1ec1 quy \u0111\u1ecbnh thu kho\u1ea3n b\u1ed5 sung trong Ngh\u1ecb \u0111\u1ecbnh 103\/2024?<\/em><\/strong><\/h5>\n

V\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 50, ng\u01b0\u1eddi \u201cch\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\u201d th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c hi\u1ec3u r\u1eb1ng, nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 thu kho\u1ea3n b\u1ed5 sung, nh\u01b0ng ch\u1ec9 v\u1edbi tr\u01b0\u1eddng h\u1ee3p do l\u1ed7i ch\u1eadm n\u1ed9p c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t. C\u00f2n v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00ec ph\u1ea3i ch\u1edd \u0111\u1ee3i nh\u00e0 n\u01b0\u1edbc m\u00e0 n\u1ed9p ch\u1eadm th\u00ec kh\u00f4ng th\u1ec3 h\u1ed3i t\u1ed1. \u0110\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u01b0a tri\u1ec3n khai \u0111\u01b0\u1ee3c d\u1ef1 \u00e1n, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i. Ng\u01b0\u1ee3c l\u1ea1i, h\u1ecd c\u00f2n l\u00e0 b\u00ean b\u1ecb thi\u1ec7t h\u1ea1i v\u00ec \u0111\u1ea5t \u0111\u1ec3 kh\u00f4ng, d\u1ef1 \u00e1n c\u00f3 s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ecb \u0111\u00ecnh tr\u1ec7, \u0111\u00e1nh m\u1ea5t c\u01a1 h\u1ed9i kinh doanh.<\/p>\n

L\u1eadp lu\u1eadn cho r\u1eb1ng ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c l\u1ee3i t\u1eeb vi\u1ec7c kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u00e3i vay (trong tr\u01b0\u1eddng h\u1ee3p \u0111i vay \u0111\u1ec3 \u0111\u00f3ng ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t) hay \u0111\u01b0\u1ee3c l\u1ee3i t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi (trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u1ed1n t\u1ef1 c\u00f3 \u0111\u1ec3 \u0111\u00f3ng ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t) khi ch\u1eadm \u0111\u00f3ng ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00e0 thi\u1ebfu thuy\u1ebft ph\u1ee5c. \u0110\u00f3 thu\u1ea7n t\u00fay l\u00e0 g\u00f3c nh\u00ecn c\u1ee7a nh\u00e0 n\u01b0\u1edbc (b\u00ean thu ti\u1ec1n) m\u00e0 kh\u00f4ng x\u00e9t t\u1edbi g\u00f3c nh\u00ecn c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t (b\u00ean n\u1ed9p ti\u1ec1n). Nguy\u00ean t\u1eafc chung l\u00e0 b\u00ean n\u00e0o c\u00f3 l\u1ed7i, b\u00ean \u0111\u00f3 ph\u1ea3i ch\u1ecbu thi\u1ec7t h\u1ea1i.<\/p>\n

C\u1ea7n ph\u1ea3i th\u1ea5y r\u00f5 r\u1eb1ng ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng c\u1ed1 \u00fd ch\u1eadm \u0111\u00f3ng ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c tham gia v\u00e0o c\u00f4ng vi\u1ec7c n\u00e0y. V\u00ec v\u1eady, n\u1ebfu d\u1ef1 \u00e1n ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t, ch\u01b0a t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec \u0111\u00f3 l\u00e0 l\u1ed7i c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p kho\u1ea3n b\u1ed5 sung \u2013 c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 m\u1ed9t kho\u1ea3n ph\u1ea1t – cho l\u1ed7i kh\u00f4ng thu\u1ed9c v\u1ec1 h\u1ecd l\u00e0 thi\u1ebfu h\u1ee3p l\u00fd, thi\u1ebfu c\u00f4ng b\u1eb1ng, l\u00e0 s\u1ef1 \u00e1p \u0111\u1eb7t kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd.<\/p>\n

\"Quy

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean VIAC<\/p><\/div>\n

C\u1ea7n ph\u1ea3i th\u1ea5y r\u1eb1ng, \u0111\u1ea5t \u0111ai thu\u1ed9c s\u1edf h\u1eefu to\u00e0n d\u00e2n, nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p \u0111\u1ec3 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn, m\u00e0 ch\u1ec9 l\u00e0 c\u01a1 quan \u0111i\u1ec1u ph\u1ed1i, ph\u00e2n b\u1ed5, nh\u1eb1m ph\u00e1t huy ngu\u1ed3n l\u1ef1c \u0111\u1ea5t \u0111ai m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t, t\u1ea1o ra gi\u00e1 tr\u1ecb gia t\u0103ng, th\u00fac \u0111\u1ea9y n\u1ec1n kinh t\u1ebf ph\u00e1t tri\u1ec3n. X\u00e9t tr\u00ean nguy\u00ean l\u00fd \u0111\u00f3, vi\u1ec7c t\u0103ng thu t\u1eeb ch\u00ednh ti\u1ec1n \u201cb\u00e1n\u201d \u0111\u1ea5t (b\u1eaft n\u1ed9p kho\u1ea3n b\u1ed5 sung) \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c gi\u1ea3m thu t\u1eeb hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng \u0111\u1ea5t (t\u1ea1o ra l\u1ee3i nhu\u1eadn v\u00e0 gi\u00e1 tr\u1ecb gia t\u0103ng) l\u00e0 t\u00e1c \u0111\u1ed9ng x\u1ea5u \u0111\u1ebfn m\u1ee5c ti\u00eau, \u0111\u1ed9ng l\u1ef1c ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf v\u00e0 vai tr\u00f2 th\u1ef1c s\u1ef1 c\u1ee7a nh\u00e0 n\u01b0\u1edbc. \u0110\u1ea5t ngh\u00ecn \u0111\u1eddi ch\u1ec9 l\u00e0 th\u1ee9 t\u00e0i nguy\u00ean \u201cch\u1ebft\u201d, n\u00f3 ch\u1ec9 th\u1eadt s\u1ef1 t\u1ea1o ra gi\u00e1 tr\u1ecb khi \u0111\u01b0\u1ee3c khai th\u00e1c, s\u1eed d\u1ee5ng c\u00f3 hi\u1ec7u qu\u1ea3. \u0110\u1ed1i v\u1edbi \u0111\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 th\u00ec hi\u1ec7u qu\u1ea3 v\u1edbi doanh nghi\u1ec7p l\u00e0 l\u00e3i, c\u00f2n hi\u1ec7u qu\u1ea3 v\u1edbi nh\u00e0 n\u01b0\u1edbc l\u00e0 thu thu\u1ebf. T\u1ed5ng c\u1ed9ng ngu\u1ed3n thu ch\u1ec9 c\u00f3 v\u1eady, c\u00e0ng thu tr\u01b0\u1edbc th\u00ec c\u00e0ng gi\u1ea3m thu sau v\u00e0 gi\u1ea3m hi\u1ec7u qu\u1ea3 chung, l\u00e0 kho\u1ea3n thu tr\u01b0\u1edbc c\u1ee7a t\u01b0\u01a1ng lai.<\/p>\n

V\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 k\u0129 thu\u1eadt, m\u1ee9c thu 5,4%\/n\u0103m c\u0169ng ph\u1ea3i x\u00e9t l\u1ea1i. M\u1ee9c thu n\u00e0y b\u1eb1ng 50% kho\u1ea3n 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 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. M\u1ee9c thu r\u1ea5t cao n\u00e0y l\u00e0 kho\u1ea3n chi ph\u00ed qu\u00e1 l\u1edbn cho doanh nghi\u1ec7p, nh\u1ea5t l\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng nhi\u1ec1u \u0111\u1ea5t v\u00e0 b\u1ecb k\u00e9o d\u00e0i th\u1eddi gian \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t (nhi\u1ec1u n\u0103m, th\u1eadm ch\u00ed h\u00e0ng ch\u1ee5c n\u0103m). \u0110\u1eb7t trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p v\u1eabn \u0111ang kh\u00f3 kh\u0103n, ph\u1ea3i g\u1ed3ng g\u00e1nh r\u1ea5t n\u1eb7ng, vi\u1ec7c t\u1ea1o ra th\u00eam m\u1ed9t ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 khi\u1ebfn h\u1ecd \u201cqu\u1ef5 ng\u00e3\u201d – nh\u01b0 c\u00e2u chuy\u1ec7n d\u00e2n gian v\u1eaft \u00e1o l\u00ean l\u01b0ng con l\u1eeba \u0111\u00e3 ch\u1edf qu\u00e1 n\u1eb7ng.<\/p>\n

Vi\u1ec7c n\u00e0y c\u0169ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi tinh th\u1ea7n Ngh\u1ecb quy\u1ebft s\u1ed1 68 c\u1ee7a B\u1ed9 Ch\u00ednh tr\u1ecb v\u00e0 s\u1ed1 168 c\u1ee7a Qu\u1ed1c h\u1ed9i, v\u1ec1 vi\u1ec7c ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n, trong \u0111\u00f3 c\u00f3 vi\u1ec7c b\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, mi\u1ec5n thu\u1ebf thu nh\u1eadp cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba trong 3 n\u0103m \u0111\u1ea7u, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t\u2026.<\/p>\n

-\u00d4ng c\u00f3 th\u1ec3 ph\u00e2n t\u00edch r\u00f5 h\u01a1n v\u1ec1 t\u00e1c \u0111\u1ed9ng c\u1ee7a quy \u0111\u1ecbnh thu kho\u1ea3n b\u1ed5 sung t\u1edbi doanh nghi\u1ec7p v\u00e0 th\u1ecb tr\u01b0\u1eddng?<\/em><\/strong><\/h5>\n

V\u1edbi vi\u1ec7c ph\u1ea3i \u0111\u00f3ng kho\u1ea3n b\u1ed5 sung, ch\u1ee7 \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p, ng\u01b0\u1eddi mua nh\u00e0 \u1edf\u2026 s\u1ebd ph\u1ea3i ch\u1ecbu th\u00eam kho\u1ea3n chi ph\u00ed kh\u00f4ng nh\u1ecf, th\u1eadm ch\u00ed l\u00e0 r\u1ea5t l\u1edbn. \u0110i\u1ec1u n\u00e0y r\u00f5 r\u00e0ng t\u1ea1o th\u00eam g\u00e1nh n\u1eb7ng cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t. Th\u1eadm ch\u00ed c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ti\u1ec1n \u0111\u1ec3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u00e0y. H\u1ec7 l\u1ee5y l\u00e0 d\u1ef1 \u00e1n l\u1ea1i kh\u00f3 kh\u0103n, ch\u1eadm tr\u1ec5 trong vi\u1ec7c x\u00e2y d\u1ef1ng, khai th\u00e1c, kinh doanh, t\u1ea1o ra gi\u00e1 tr\u1ecb cho n\u1ec1n kinh t\u1ebf.<\/p>\n

D\u1ef1 \u00e1n kh\u00f4ng th\u1ec3 tri\u1ec3n khai th\u00ec b\u00e0i to\u00e1n khan hi\u1ebfm ngu\u1ed3n cung c\u1ee7a th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f3 l\u00f2ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft. T\u00ecnh tr\u1ea1ng khan cung s\u1ebd t\u1ea1o ra \u00e1p l\u1ef1c duy tr\u00ec gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1edf m\u1ee9c cao, l\u00e0m suy y\u1ebfu c\u00e1c n\u1ed7 l\u1ef1c gi\u1ea3m gi\u00e1 v\u00e0 \u1ed5n \u0111\u1ecbnh th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a nh\u00e0 n\u01b0\u1edbc. M\u1eb7t kh\u00e1c, gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 nguy c\u01a1 ti\u1ebfp t\u1ee5c leo thang, b\u1edfi doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u1eafc ch\u1eafn ph\u1ea3i c\u1ed9ng to\u00e0n b\u1ed9 chi ph\u00ed v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 ng\u01b0\u1eddi d\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i g\u00e1nh ch\u1ecbu t\u1ea5t c\u1ea3. Trong b\u1ed1i c\u1ea3nh gi\u00e1 nh\u00e0 \u0111\u00e3 cao g\u1ea5p 20 \u2013 30 l\u1ea7n thu nh\u1eadp b\u00ecnh qu\u00e2n c\u1ee7a ng\u01b0\u1eddi d\u00e2n, vi\u1ec7c gi\u00e1 nh\u00e0 ti\u1ebfp t\u1ee5c l\u00ean cao s\u1ebd khi\u1ebfn gi\u1ea5c m\u01a1 s\u1edf h\u1eefu nh\u00e0 c\u1ee7a ng\u01b0\u1eddi d\u00e2n tr\u1edf n\u00ean xa v\u1eddi.<\/p>\n

-Theo \u00f4ng, quy \u0111\u1ecbnh n\u00e0y n\u00ean s\u1eeda \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o cho ph\u00f9 h\u1ee3p?<\/em><\/strong><\/h5>\n

V\u1edbi nh\u1eefng ph\u00e2n t\u00edch nh\u01b0 tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y vi\u1ec7c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh c\u1ee7a kho\u1ea3n thu b\u1ed5 sung n\u00e0y l\u00e0 n\u00ean l\u00e0m, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh \u0110\u1ea3ng, Ch\u00ednh ph\u1ee7 \u0111ang n\u1ed7 l\u1ef1c th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a kinh t\u1ebf t\u01b0 nh\u00e2n, ph\u00e1t \u0111\u1ed9ng phong tr\u00e0o to\u00e0n d\u00e2n l\u00e0m gi\u00e0u, t\u00ecm m\u1ecdi gi\u1ea3i ph\u00e1p \u0111\u1ec3 n\u1ec1n kinh t\u1ebf \u0111\u1ea1t m\u1ee9c t\u0103ng tr\u01b0\u1edfng cao\u2026 B\u1ecf b\u1edbt m\u1ed9t kho\u1ea3n thu \u0111ang l\u00e0 g\u00e1nh n\u1eb7ng c\u1ee7a doanh nghi\u1ec7p mang \u00fd ngh\u0129a r\u1ea5t l\u1edbn trong giai \u0111o\u1ea1n n\u00e0y, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c kho\u1ea3n thu t\u1eeb \u0111\u1ea5t.<\/p>\n

S\u00e2u xa c\u1ea7n xem x\u00e9t s\u1eeda l\u1ea1i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 2, \u0110i\u1ec1u 257, Lu\u1eadt \u0110\u1ea5t \u0111ai 2024. C\u00f2n tr\u01b0\u1edbc m\u1eaft, c\u1ea7n s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 50, Ngh\u1ecb \u0111\u1ecbnh 103\/2024 theo \u0111\u00fang nguy\u00ean l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00f4ng t\u1eadn thu, ph\u1ea3i ch\u1ea5p nh\u1eadn ch\u1ecbu thi\u1ec7t v\u00ec s\u1ef1 ch\u1eadm tr\u1ec5 c\u1ee7a m\u00ecnh v\u00e0 kh\u00f4ng \u0111\u1ea9y kh\u00f3 cho doanh nghi\u1ec7p. \u0110\u01b0\u01a1ng nhi\u00ean vi\u1ec7c \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng c\u1ee7a nh\u00e0 n\u01b0\u1edbc l\u00e0 thu thu\u1ebf, nh\u01b0ng l\u00e0 thu \u0111\u00fang, thu \u0111\u1ee7, thu h\u1ee3p l\u00fd. Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu, gi\u1ea3m g\u00e1nh n\u1eb7ng chi ph\u00ed cho doanh nghi\u1ec7p, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0m \u0103n c\u00f3 hi\u1ec7u qu\u1ea3 cao \u0111\u1ec3 n\u1ed9p thu\u1ebf thu nh\u1eadp, \u0111\u00f3ng g\u00f3p t\u00edch c\u1ef1c cho t\u0103ng tr\u01b0\u1edfng th\u1ef1c ch\u1ea5t.<\/p>\n

Xin c\u1ea3m \u01a1n \u00f4ng v\u1ec1 cu\u1ed9c trao \u0111\u1ed5i n\u00e0y!<\/em><\/h5>\n

\u00c1i<\/strong> Ch\u00e2u T\u1eed<\/strong><\/p>\n

—————<\/p>\n

Vietnam<\/em><\/strong> Finance <\/em><\/strong>(B\u1ea5t<\/em><\/strong> \u0111\u1ed9ng s\u1ea3n<\/em><\/strong>) ng\u00e0y <\/em><\/strong>17-6<\/em><\/strong>-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/vietnamfinance.vn\/quy-dinh-nop-bo-sung-tien-su-dung-dat-dung-vat-them-ao-len-lung-con-lua-d128356.html<\/a><\/em><\/p>\n

(<\/em>1.458\/1523<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

Quy \u0111\u1ecbnh n\u1ed9p b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: ‘\u0110\u1eebng v\u1eaft th\u00eam \u00e1o l\u00ean l\u01b0ng con l\u1eeba’. (VNF) – Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, cho r\u1eb1ng vi\u1ec7c y\u00eau c\u1ea7u ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i \u0111\u00f3ng kho\u1ea3n b\u1ed5 sung b\u1eb1ng 5,4%\/n\u0103m tr\u00ean s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t […]<\/p>\n","protected":false},"author":2,"featured_media":48062,"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-48156","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":"\n4.514. 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