{"id":48185,"date":"2025-06-25T18:27:14","date_gmt":"2025-06-25T11:27:14","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=48185"},"modified":"2025-07-10T16:32:39","modified_gmt":"2025-07-10T09:32:39","slug":"4-119-quy-dinh-thu-tien-su-dung-dat-bo-sung-muc-thu-54-co-the-khien-doanh-nghiep-quy-nga-va-day-gia-nha-len-cao","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-119-quy-dinh-thu-tien-su-dung-dat-bo-sung-muc-thu-54-co-the-khien-doanh-nghiep-quy-nga-va-day-gia-nha-len-cao\/","title":{"rendered":"4.119. Quy \u0111\u1ecbnh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ed5 sung: “M\u1ee9c thu 5,4% c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ‘qu\u1ef5 ng\u00e3’ v\u00e0 \u0111\u1ea9y gi\u00e1 nh\u00e0 l\u00ean cao”."},"content":{"rendered":"

Quy \u0111\u1ecbnh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ed5 sung: “M\u1ee9c thu 5,4% c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ‘qu\u1ef5 ng\u00e3’ v\u00e0 \u0111\u1ea9y gi\u00e1 nh\u00e0 l\u00ean cao”.<\/strong><\/span><\/h4>\n
(B\u0110S) – Theo c\u00e1c chuy\u00ean gia, vi\u1ec7c truy thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ed5 sung 5,4% do ch\u1eadm n\u1ed9p khi\u1ebfn doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i g\u00e1nh th\u00eam chi ph\u00ed, khi l\u1ed7i kh\u00f4ng thu\u1ed9c v\u1ec1 m\u00ecnh. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 g\u00e2y thi\u1ec7t h\u1ea1i cho doanh nghi\u1ec7p, Nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n \u0111\u1ea9y gi\u00e1 nh\u00e0 l\u00ean cao.<\/h5>\n

\"Quy<\/p>\n

C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m<\/strong><\/h5>\n

Trong nh\u1eefng tu\u1ea7n g\u1ea7n \u0111\u00e2y, D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 103\/2024\/N\u0110-CP (Ngh\u1ecb \u0111\u1ecbnh 103) v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 thu\u00ea \u0111\u1ea5t \u0111ang l\u00e0 t\u00e2m \u0111i\u1ec3m ch\u00fa \u00fd c\u1ee7a d\u01b0 lu\u1eadn. Theo n\u1ed9i dung D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i, B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn gi\u1eef nguy\u00ean quy \u0111\u1ecbnh n\u1ed9p b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu\u00ea \u0111\u1ea5t 5,4%\/n\u0103m cho qu\u00e3ng th\u1eddi gian ch\u1edd x\u00e1c \u0111\u1ecbnh gi\u00e1 nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 50 v\u00e0 51 Ngh\u1ecb \u0111\u1ecbnh 103 tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

Nhi\u1ec1u chuy\u00ean gia, doanh nghi\u1ec7p cho r\u1eb1ng, n\u1ebfu chi\u1ebfu theo quy \u0111\u1ecbnh c\u0169, vi\u1ec7c thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ed5 sung c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p. \u0110\u1eb7c bi\u1ec7t, v\u1ea5n \u0111\u1ec1 tr\u1edf n\u00ean nan gi\u1ea3i h\u01a1n khi nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn s\u1ef1 ch\u1eadm tr\u1ec5 trong vi\u1ec7c t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u1ebfn t\u1eeb ph\u00eda nh\u00e0 \u0111\u1ea7u t\u01b0, m\u00e0 c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1ch quan kh\u00e1c. \u0110i\u1ec1u n\u00e0y khi\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, gi\u1edbi chuy\u00ean gia ti\u1ebfp t\u1ee5c b\u00e0y t\u1ecf s\u1ef1 quan ng\u1ea1i v\u1ec1 nh\u1eefng t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c ti\u1ec1m \u1ea9n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

“Doanh nghi\u1ec7p \u0111ang ph\u1ea3i g\u00e1nh to\u00e0n b\u1ed9 r\u1ee7i ro”<\/strong><\/h5>\n

Li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y, trao \u0111\u1ed5i v\u1edbi\u00a0Reatimes<\/em>, \u00f4ng Nguy\u1ec5n Ch\u00ed Thanh, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Cao \u1ed1c qu\u1ed1c t\u1ebf H\u1ed3 T\u00e2y b\u00e0y t\u1ecf quan \u0111i\u1ec3m v\u1ec1 nh\u1eefng b\u1ea5t c\u1eadp trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 thu n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

\u00d4ng Thanh nh\u1ea5n m\u1ea1nh r\u1eb1ng, nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p th\u01b0\u1eddng kh\u00f4ng ph\u1ea3i do l\u1ed7i ch\u1ee7 quan t\u1eeb ph\u00eda nh\u00e0 \u0111\u1ea7u t\u01b0: “L\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0, khi ch\u00fang t\u00f4i ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 x\u00e1c \u0111\u1ecbnh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec l\u00e0m sao ch\u00fang t\u00f4i c\u00f3 c\u01a1 s\u1edf \u0111\u00f3ng ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t? Vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n c\u1ea7n \u0111\u00f3ng c\u1ee7a doanh nghi\u1ec7p th\u01b0\u1eddng l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. Do \u0111\u00f3, vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf ph\u1ea1t ho\u1eb7c l\u00e3i su\u1ea5t 5,4% cho s\u1ef1 ch\u1eadm tr\u1ec5 n\u00e0y l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, b\u1edfi \u0111\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00e1ch quan n\u1eb1m ngo\u00e0i t\u1ea7m ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p”.<\/p>\n

Vi\u1ec7c truy thu ch\u1ec9 n\u00ean \u00e1p d\u1ee5ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ed1 t\u00ecnh ch\u00e2y \u1ef3, tr\u00ec ho\u00e3n d\u00f9 \u0111\u00e3 c\u00f3 th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p. Ng\u01b0\u1ee3c l\u1ea1i, nh\u1eefng d\u1ef1 \u00e1n tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh, c\u1ea7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf linh ho\u1ea1t, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea7n l\u00e3i su\u1ea5t ho\u1eb7c mi\u1ec5n m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p, nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i v\u00e0 c\u00f4ng b\u1eb1ng cho doanh nghi\u1ec7p.<\/p>\n

\u00d4ng Nguy\u1ec5n Ch\u00ed Thanh, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Cao \u1ed1c qu\u1ed1c t\u1ebf H\u1ed3 T\u00e2y<\/strong><\/h5>\n

\u00d4ng Thanh cho r\u1eb1ng, m\u1ed9t ch\u00ednh s\u00e1ch ban h\u00e0nh ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng cho doanh nghi\u1ec7p. Doanh nghi\u1ec7p ch\u1ec9 c\u00f3 l\u1ed7i trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc (CQQLNN) \u0111\u00e3 th\u00f4ng b\u00e1o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ho\u1eb7c x\u00e1c \u0111\u1ecbnh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t (b\u1ed5 sung) m\u00e0 trong th\u1eddi h\u1ea1n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, doanh nghi\u1ec7p kh\u00f4ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh th\u00ec b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n

T\u1eeb \u0111\u00f3, \u00f4ng \u0111\u1ec1 xu\u1ea5t c\u1ea7n c\u00f3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 ch\u1ebf t\u00e0i ph\u00f9 h\u1ee3p trong kh\u00e2u gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t. \u00d4ng ki\u1ebfn ngh\u1ecb, vi\u1ec7c truy thu ch\u1ec9 n\u00ean \u00e1p d\u1ee5ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ed1 t\u00ecnh ch\u00e2y \u1ef3, tr\u00ec ho\u00e3n d\u00f9 \u0111\u00e3 c\u00f3 th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p. Ng\u01b0\u1ee3c l\u1ea1i, nh\u1eefng d\u1ef1 \u00e1n tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh, c\u1ea7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf linh ho\u1ea1t, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea7n l\u00e3i su\u1ea5t ho\u1eb7c mi\u1ec5n m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p, nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i v\u00e0 c\u00f4ng b\u1eb1ng cho doanh nghi\u1ec7p.<\/p>\n

\u00d4ng Tr\u1ea7n Kh\u00e1nh Quang, T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Vi\u1ec7t An H\u00f2a cho hay: “Quy \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n thu b\u1ed5 sung v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t 5,4% m\u1ed7i n\u0103m tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p l\u00e0 v\u00f4 l\u00fd. Trong th\u1ef1c t\u1ebf, vi\u1ec7c c\u01a1 quan ch\u1ee9c n\u0103ng ch\u1eadm ra quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t g\u00e2y ra thi\u1ec7t h\u1ea1i k\u00e9p cho c\u1ea3 Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi mua nh\u00e0”.<\/p>\n

Quy \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n thu b\u1ed5 sung v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t 5,4% m\u1ed7i n\u0103m tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p l\u00e0 v\u00f4 l\u00fd. Trong th\u1ef1c t\u1ebf, vi\u1ec7c c\u01a1 quan ch\u1ee9c n\u0103ng ch\u1eadm ra quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t g\u00e2y ra thi\u1ec7t h\u1ea1i k\u00e9p cho c\u1ea3 Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi mua nh\u00e0.<\/p>\n

\u00d4ng Tr\u1ea7n Kh\u00e1nh Quang<\/h6>\n
T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Vi\u1ec7t An H\u00f2a<\/h6>\n

\u00d4ng Quang ph\u00e2n t\u00edch, v\u1edbi doanh nghi\u1ec7p, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 xu h\u01b0\u1edbng t\u0103ng qua c\u00e1c n\u0103m, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p s\u1ebd ph\u1ea3i n\u1ed9p m\u1ed9t kho\u1ea3n ti\u1ec1n l\u1edbn h\u01a1n n\u1ebfu b\u1ecb ch\u1eadm \u0111\u1ecbnh gi\u00e1. Chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh do ch\u1eadm tr\u1ec5 n\u00e0y, c\u1ed9ng v\u1edbi l\u00e3i vay, s\u1ebd \u0111\u1ed9i l\u00ean \u0111\u00e1ng k\u1ec3.<\/p>\n

Trong khi \u0111\u00f3, ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng thu \u0111\u01b0\u1ee3c ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo \u0111\u00fang k\u1ebf ho\u1ea1ch, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 c\u00f4ng kh\u00e1c. Cu\u1ed1i c\u00f9ng, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 m\u1ecdi chi ph\u00ed \u0111\u1ec1u s\u1ebd \u0111\u1ed5 l\u00ean gi\u00e1 nh\u00e0, ng\u01b0\u1eddi mua nh\u00e0 s\u1ebd ph\u1ea3i ch\u1ecbu c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u1ed9i l\u00ean n\u00e0y. N\u1ebfu \u0111\u1ecbnh gi\u00e1 s\u1edbm, t\u00ednh xong ti\u1ec1n \u0111\u1ea5t s\u1edbm, doanh nghi\u1ec7p s\u1ebd s\u1edbm xong th\u1ee7 t\u1ee5c v\u00e0 m\u1edf b\u00e1n, gi\u00e1 nh\u00e0 s\u1ebd m\u1ec1m h\u01a1n. N\u1ebfu ch\u1eadm \u0111\u1ecbnh gi\u00e1, ti\u1ec1n \u0111\u1ea5t \u0111\u1ed9i l\u00ean, chi ph\u00ed t\u00e0i ch\u00ednh cao h\u01a1n, l\u00e3i vay \u0111\u1eadm h\u01a1n, \u0111\u01b0\u01a1ng nhi\u00ean doanh nghi\u1ec7p s\u1ebd ph\u1ea3i b\u00e1n v\u1edbi m\u1ee9c gi\u00e1 nh\u00e0 cao h\u01a1n nhi\u1ec1u.<\/p>\n

\u00d4ng Tr\u1ea7n Kh\u00e1nh Quang c\u0169ng cho r\u1eb1ng, quy \u0111\u1ecbnh truy thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1m t\u00ednh n\u00e0y c\u00f2n v\u00f4 h\u00ecnh trung t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ti\u00eau c\u1ef1c, kh\u00f4ng tr\u00e1nh kh\u1ecfi vi\u1ec7c c\u00e1n b\u1ed9 c\u00f3 l\u00fd do nh\u0169ng nhi\u1ec5u ch\u1ee7 \u0111\u1ea7u t\u01b0, y\u00eau c\u1ea7u ch\u1ee7 \u0111\u1ea7u t\u01b0 “chung chi” \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t s\u1edbm, tr\u00e1nh ph\u1ea3i n\u1ed9p kho\u1ea3n b\u1ed5 sung l\u1edbn.<\/p>\n

T\u1eeb nh\u1eefng ph\u00e2n t\u00edch tr\u00ean, chuy\u00ean gia ki\u1ebfn ngh\u1ecb c\u1ea7n c\u00f3 c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd, quy \u0111\u1ecbnh x\u1eed ph\u1ea1t r\u00f5 r\u00e0ng v\u00e0 x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u00ean li\u00ean quan trong qu\u00e1 tr\u00ecnh \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t. V\u1edbi quy \u0111\u1ecbnh hi\u1ec7n t\u1ea1i, doanh nghi\u1ec7p \u0111ang ph\u1ea3i g\u00e1nh to\u00e0n b\u1ed9 r\u1ee7i ro ph\u00e1t sinh t\u1eeb s\u1ef1 ch\u1eadm tr\u1ec5 c\u1ee7a b\u1ed9 m\u00e1y h\u00e0nh ch\u00ednh.<\/p>\n

C\u1ea7n xem x\u00e9t l\u1ea1i m\u1ee9c thu 5,4%\/n\u0103m<\/strong><\/h5>\n
\u1ede g\u00f3c \u0111\u1ed9 nghi\u00ean c\u1ee9u lu\u1eadt, 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>\u00a0ph\u00e2n t\u00edch,\u00a0<\/strong>v\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 50, ng\u01b0\u1eddi “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” 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 CQQLNN 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 b\u1ecb \u0111\u00ecnh tr\u1ec7, \u0111\u00e1nh m\u1ea5t c\u01a1 h\u1ed9i kinh doanh.<\/em><\/h5>\n

Theo Lu\u1eadt s\u01b0<\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a><\/em>, 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 c\u01a1 quan 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.<\/em><\/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.<\/em><\/p>\n

\u0110\u1ea5t \u0111ai t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c s\u1edf h\u1eefu to\u00e0n d\u00e2n, v\u00e0 Nh\u00e0 n\u01b0\u1edbc \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n qu\u1ea3n l\u00fd, \u0111i\u1ec1u ph\u1ed1i ngu\u1ed3n l\u1ef1c \u0111\u1ea5t \u0111ai nh\u1eb1m s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3, t\u1ea1o gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i, thay v\u00ec t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn nh\u01b0 m\u1ed9t doanh nghi\u1ec7p. Tuy nhi\u00ean, vi\u1ec7c t\u0103ng thu ng\u00e2n s\u00e1ch th\u00f4ng qua c\u00e1c kho\u1ea3n b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c ti\u1ec1n thu\u00ea \u0111\u1ea5t, nh\u01b0 quy \u0111\u1ecbnh trong D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 103\/2024\/N\u0110-CP, c\u00f3 th\u1ec3 l\u00e0m gia t\u0103ng chi ph\u00ed cho doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 kh\u1ea3 n\u0103ng t\u1ea1o ra gi\u00e1 tr\u1ecb kinh t\u1ebf. \u0110i\u1ec1u n\u00e0y ti\u1ec1m \u1ea9n nguy c\u01a1 c\u1ea3n tr\u1edf \u0111\u1ed9ng l\u1ef1c \u0111\u1ea7u t\u01b0, l\u00e0m suy gi\u1ea3m s\u1ee9c c\u1ea1nh tranh c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111i ng\u01b0\u1ee3c l\u1ea1i vai tr\u00f2 \u0111i\u1ec1u ph\u1ed1i h\u1ee3p l\u00fd c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/em><\/p>\n

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.<\/em><\/p>\n

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><\/h5>\n
\"Quy

Kh\u00e1t v\u1ecdng h\u00f9ng c\u01b0\u1eddng – Gi\u1ea3m thi\u1ec3u can thi\u1ec7p v\u00e0o th\u1ecb tr\u01b0\u1eddng l\u00e0 t\u0103ng c\u01b0\u1eddng c\u01a1 h\u1ed9i<\/p><\/div>\n

“\u0110\u1ea5t \u0111ai ch\u1ec9 t\u1ea1o ra gi\u00e1 tr\u1ecb th\u1ef1c s\u1ef1 khi \u0111\u01b0\u1ee3c khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3. V\u1edbi \u0111\u1ea5t kinh doanh, d\u1ecbch v\u1ee5, hi\u1ec7u qu\u1ea3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0 l\u1ee3i nhu\u1eadn, trong khi Nh\u00e0 n\u01b0\u1edbc h\u01b0\u1edfng l\u1ee3i qua c\u00e1c kho\u1ea3n thu\u1ebf. T\u1ed5ng ngu\u1ed3n thu t\u00e0i ch\u00ednh t\u1eeb \u0111\u1ea5t ch\u1ee7 y\u1ebfu \u0111\u1ebfn t\u1eeb hai kho\u1ea3n n\u00e0y. Tuy nhi\u00ean, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n thu b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c thu\u00ea \u0111\u1ea5t ngay t\u1eeb \u0111\u1ea7u c\u00f3 th\u1ec3 l\u00e0m t\u0103ng chi ph\u00ed cho doanh nghi\u1ec7p, d\u1eabn \u0111\u1ebfn gi\u1ea3m l\u1ee3i nhu\u1eadn, gi\u1ea3m thu\u1ebf thu \u0111\u01b0\u1ee3c trong t\u01b0\u01a1ng lai v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 kinh t\u1ebf chung. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 xem l\u00e0 vi\u1ec7c “\u1ee9ng tr\u01b0\u1edbc” ngu\u1ed3n thu ti\u1ec1m n\u0103ng, ti\u1ec1m \u1ea9n r\u1ee7i ro c\u1ea3n tr\u1edf \u0111\u1ed9ng l\u1ef1c ph\u00e1t tri\u1ec3n d\u00e0i h\u1ea1n”, Lu\u1eadt s\u01b0<\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a><\/em>\u00a0nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

Theo c\u00e1c chuy\u00ean gia, quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu b\u1ed5 sung 5,4%\/n\u0103m trong Ngh\u1ecb \u0111\u1ecbnh 103\/2024\/N\u0110-CP li\u00ean quan \u0111\u1ebfn ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ang \u0111\u1eb7t ra nhi\u1ec1u lo ng\u1ea1i v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i.<\/p>\n

M\u1ee9c thu n\u00e0y \u0111\u01b0\u1ee3c cho l\u00e0 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 hi\u1ec7n h\u00e0nh (m\u1ee9c ch\u1eadm n\u1ed9p th\u00f4ng th\u01b0\u1eddng l\u00e0 0,03%\/ng\u00e0y, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng 10,95%\/n\u0103m). \u0110i\u1ec1u n\u00e0y bi\u1ebfn kho\u1ea3n thu 5,4%\/n\u0103m tr\u1edf th\u00e0nh m\u1ed9t chi ph\u00ed r\u1ea5t cao \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng nhi\u1ec1u \u0111\u1ea5t v\u00e0 g\u1eb7p ph\u1ea3i t\u00ecnh tr\u1ea1ng k\u00e9o d\u00e0i th\u1eddi gian \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t.<\/p>\n

Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf c\u00f2n nhi\u1ec1u kh\u00f3 kh\u0103n, c\u00e1c doanh nghi\u1ec7p \u0111ang ph\u1ea3i “g\u1ed3ng g\u00e1nh” r\u1ea5t n\u1eb7ng n\u1ec1, vi\u1ec7c b\u1ed5 sung th\u00eam m\u1ed9t ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u00e1ng k\u1ec3 nh\u01b0 v\u1eady c\u00f3 th\u1ec3 \u0111\u1ea9y h\u1ecd v\u00e0o t\u00ecnh th\u1ebf “qu\u1ef5 ng\u00e3”, \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 kh\u1ea3 n\u0103ng ph\u1ee5c h\u1ed3i.<\/p>\n

\u0110\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 50, 51 Ngh\u1ecb \u0111\u1ecbnh 103<\/strong><\/h5>\n

Tr\u01b0\u1edbc th\u1ef1c tr\u1ea1ng tr\u00ean, m\u1edbi \u0111\u00e2y Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam (VNREA) \u0111\u00e3 c\u00f3 ki\u1ebfn ngh\u1ecb s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh \u0111\u1ec3 g\u1ee1 v\u01b0\u1edbng cho doanh nghi\u1ec7p, gi\u1ea3m chi ph\u00ed \u0111\u1ea7u v\u00e0o cho n\u1ec1n kinh t\u1ebf v\u00e0 th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u1eb1m kh\u01a1i th\u00f4ng ngu\u1ed3n cung nh\u00e0 \u1edf.<\/p>\n

VNREA cho hay, th\u1ef1c t\u1ebf m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n\u00a0<\/strong>\u0111\u00e3 c\u00f3 \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t nh\u01b0ng ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u1ea9m quy\u1ec1n. Vi\u1ec7c ch\u01b0a ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 l\u1ed7i c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng \u00e1p d\u1ee5ng m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c, t\u00ednh t\u1ea1m thu kho\u1ea3n n\u1ed9p b\u1ed5 sung, g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p. C\u1ea7n quy \u0111\u1ecbnh r\u00f5 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb \u0111\u1ec3 c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng \u00e1p d\u1ee5ng t\u00ednh thu ti\u1ec1n b\u1ed5 sung cho ph\u00f9 h\u1ee3p.<\/p>\n

C\u00f9ng v\u1edbi \u0111\u00f3, tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t khi th\u1ef1c hi\u1ec7n giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch l\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 qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t. Do \u0111\u00f3, kh\u00f4ng th\u1ec3 b\u1eaft ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1ecbu h\u1eadu qu\u1ea3 (n\u1ed9p ti\u1ec1n b\u1ed5 sung cho th\u1eddi gian ch\u1eadm x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t) v\u00ec h\u00e0nh vi\/l\u1ed7i c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Vi\u1ec7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ch\u1eadm x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i, l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t (ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t d\u00f9 mu\u1ed1n c\u0169ng kh\u00f4ng th\u1ec3 n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\/ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c b\u00e0n giao \u0111\u1ea5t, kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 kh\u00f4ng th\u1ec3 \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng, \u0111\u1ea7u t\u01b0, kinh doanh v\u00e0 kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t), d\u1eabn \u0111\u1ebfn vi\u1ec7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i g\u00e1nh ch\u1ecbu nhi\u1ec1u thi\u1ec7t h\u1ea1i khi kh\u00f4ng th\u1ec3 \u0111\u01b0a \u0111\u1ea5t v\u00e0o khai th\u00e1c, kinh doanh, m\u1ea5t c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0, m\u1ea5t uy t\u00edn v\u1edbi kh\u00e1ch h\u00e0ng do ch\u1eadm ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n v\u00e0 g\u00e2y l\u00e3ng ph\u00ed v\u1ec1 th\u1eddi gian.<\/p>\n

Do \u0111\u00f3, vi\u1ec7c ti\u1ebfp t\u1ee5c y\u00eau c\u1ea7u ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i ch\u1ecbu th\u00eam h\u1eadu qu\u1ea3, n\u1ed9p ti\u1ec1n b\u1ed5 sung cho th\u1eddi gian ch\u1eadm x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc l\u00e0 kh\u00f4ng c\u00f4ng b\u1eb1ng, l\u00e0m t\u0103ng th\u00eam chi ph\u00ed cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t, gi\u1ea3m s\u1ef1 c\u1ea1nh tranh c\u1ee7a s\u1ea3n ph\u00e2m, h\u00e0ng h\u00f3a. \u0110i\u1ec1u n\u00e0y tr\u00e1i v\u1edbi l\u1ebd c\u00f4ng b\u1eb1ng v\u00e0 tinh th\u1ea7n c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 66-NQ\/TW c\u1ee7a B\u1ed9 Ch\u00ednh tr\u1ecb 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 c\u1ee7a B\u1ed9 Ch\u00ednh tr\u1ecb v\u1ec1 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n<\/p>\n

VNREA \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 50, \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh 103 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea5t \u0111ai 2024 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng nh\u1ea5t cho c\u00e1c doanh nghi\u1ec7p.<\/p>\n

Nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t v\u00ec v\u01b0\u1edbng m\u1eafc trong \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t. \u1ea2nh minh h\u1ecda.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, Lu\u1eadt s\u01b0<\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a>\u00a0<\/em>c\u0169ng cho r\u1eb1ng: “Vi\u1ec7c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh c\u1ee7a kho\u1ea3n thu b\u1ed5 sung 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, \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ec3 n\u1ec1n kinh t\u1ebf \u0111\u1ea1t m\u1ee9c t\u0103ng tr\u01b0\u1edfng cao\u2026 Vi\u1ec7c 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.”.<\/em><\/p>\n

Theo v\u1ecb lu\u1eadt s\u01b0, 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, 51 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 tr\u00e1ch nhi\u1ec7m v\u00ec s\u1ef1 ch\u1eadm tr\u1ec5 c\u1ee7a m\u00ecnh v\u00e0 kh\u00f4ng \u0111\u1ea9y kh\u00f3 cho doanh nghi\u1ec7p.\u00a0<\/em><\/p>\n

An V\u0169<\/strong><\/p>\n

————-<\/em><\/p>\n

B\u1ea5t \u0111\u1ed9ng s\u1ea3n (Th\u1ecb tr\u01b0\u1eddng) ng\u00e0y 25-6-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/reatimes.vn\/quy-dinh-thu-tien-su-dung-dat-bo-sung-muc-thu-54-co-the-khien-doanh-nghiep-quy-nga-va-day-gia-nha-len-cao-202250618161538177.htm<\/em><\/a><\/p>\n

(898\/2.870)<\/em>","protected":false},"excerpt":{"rendered":"

Quy \u0111\u1ecbnh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ed5 sung: “M\u1ee9c thu 5,4% c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ‘qu\u1ef5 ng\u00e3’ v\u00e0 \u0111\u1ea9y gi\u00e1 nh\u00e0 l\u00ean cao”. (B\u0110S) – Theo c\u00e1c chuy\u00ean gia, vi\u1ec7c truy thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ed5 sung 5,4% do ch\u1eadm n\u1ed9p khi\u1ebfn doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i g\u00e1nh th\u00eam chi ph\u00ed, […]<\/p>\n","protected":false},"author":2,"featured_media":48186,"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-48185","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":"\n4.119. Quy \u0111\u1ecbnh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ed5 sung: "M\u1ee9c thu 5,4% c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p 'qu\u1ef5 ng\u00e3' v\u00e0 \u0111\u1ea9y gi\u00e1 nh\u00e0 l\u00ean cao". - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Quy \u0111\u1ecbnh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ed5 sung | xem x\u00e9t s\u1eeda Lu\u1eadt \u0110\u1ea5t \u0111ai 2024 v\u00e0 tr\u01b0\u1edbc m\u1eaft, c\u1ea7n s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 50, 51 Ngh\u1ecb \u0111\u1ecbnh 103\/2024...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/?p=48185\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.119. 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