{"id":5797,"date":"2009-09-08T21:31:04","date_gmt":"2009-09-08T14:31:04","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=5797"},"modified":"2022-02-08T21:36:38","modified_gmt":"2022-02-08T14:36:38","slug":"118-nhung-doi-hoi-can-thiet-ve-muc-tieu-nghia-vu-va-can-cu-tinh-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/118-nhung-doi-hoi-can-thiet-ve-muc-tieu-nghia-vu-va-can-cu-tinh-thue\/","title":{"rendered":"118. Nh\u1eefng \u0111\u00f2i h\u1ecfi c\u1ea7n thi\u1ebft v\u1ec1 m\u1ee5c ti\u00eau, ngh\u0129a v\u1ee5 v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf."},"content":{"rendered":"<strong><em>(ANVI) &#8211; G\u00f3p \u00fd D\u1ef1 lu\u1eadt Thu\u1ebf nh\u00e0 \u0111\u1ea5t &#8211; H\u1ed9i th\u1ea3o VCCI ng\u00e0y 01-9-2009 <\/em><\/strong><\/p>\n<p>Nh\u00e0 \u0111\u1ea5t g\u1eafn li\u1ec1n v\u1edbi cu\u1ed9c s\u1ed1ng c\u1ee7a t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi v\u00e0 m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a x\u00e3 h\u1ed9i. Nh\u00e0 \u0111\u1ea5t l\u00e0 th\u1ee9 t\u00e0i s\u1ea3n kh\u00f4ng di d\u1eddi, che d\u1ea5u \u0111\u01b0\u1ee3c v\u00e0 \u0111\u00f2i h\u1ecfi ph\u1ea3i k\u00e8m theo gi\u1ea5y t\u1edd ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd. Do v\u1eady, n\u00f3 l\u00e0 m\u1ed1i quan t\u00e2m \u0111\u1eb7c bi\u1ec7t c\u1ee7a m\u1ecdi ng\u01b0\u1eddi, m\u1ecdi nh\u00e0 v\u00e0 m\u1ecdi t\u1ed5 ch\u1ee9c. Th\u1ebf nh\u01b0ng, D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf nh\u00e0 \u0111\u1ea5t ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng.<\/p>\n<ol>\n<li><strong>M\u1ee5c ti\u00eau c\u1ee7a D\u1ef1 th\u1ea3o ch\u01b0a r\u00f5 r\u00e0ng:<\/strong><\/li>\n<\/ol>\n<p>Thu\u1ebf n\u00e0o th\u00ec c\u0169ng nh\u1eb1m m\u1ee5c ti\u00eau tr\u01b0\u1edbc h\u1ebft l\u00e0 b\u1ea3o \u0111\u1ea3m ngu\u1ed3n thu cho Ng\u00e2n s\u00e1ch. Tuy nhi\u00ean, c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 quan \u0111i\u1ec3m thu thu\u1ebf nh\u00e0 \u0111\u1ea5t l\u00e0 \u0111\u00e1nh v\u00e0o ai. H\u1ea7u nh\u01b0 ai c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 \u0111\u1ee7 th\u1ee9 thu\u1ebf, l\u1ec7 ph\u00ed li\u00ean quan kh\u00e1c trong cu\u1ed9c s\u1ed1ng. Ng\u01b0\u1eddi c\u00f3 kh\u1ea3 n\u0103ng chi tr\u1ea3 v\u00e0 ng\u01b0\u1eddi ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec \u0111\u00e3 c\u00f3 thu\u1ebf thu nh\u1eadp v\u00e0 c\u00e1c s\u1eafc thu\u1ebf li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh, giao d\u1ecbch, trong \u0111\u00f3 c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, chuy\u1ec3n d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n. \u0110\u00e1nh thu\u1ebf nh\u00e0 \u0111\u1ea5t c\u1ea7n nh\u1eb1m t\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng nhi\u1ec1u di\u1ec7n t\u00edch nh\u00e0, \u0111\u1ea5t, \u0111\u1eb7c bi\u1ec7t l\u00e0 ng\u01b0\u1eddi \u0111\u1ea7u c\u01a1 nh\u00e0 \u0111\u1ea5t \u0111\u1ebb b\u1ea3o \u0111\u1ea3m ph\u00e1t huy \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 t\u1ed1i \u0111a ngu\u1ed3n t\u00e0i nguy\u00ean \u0111\u1ea5t \u0111ai c\u00f3 h\u1ea1n, c\u0169ng nh\u01b0 c\u1ee7a t\u00e0i s\u1ea3n r\u1ea5t l\u1edbn c\u1ee7a x\u00e3 h\u1ed9i l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Do v\u1eady nh\u1eefng gia \u0111\u00ecnh ch\u1ec9 s\u1eed d\u1ee5ng b\u00ecnh qu\u00e2n ch\u1ec9 v\u00e0i m\u00e9t vu\u00f4ng m\u1ed9t ng\u01b0\u1eddi, th\u00ec d\u00f9 t\u00e0i s\u1ea3n \u0111\u00f3 c\u00f3 l\u00e0 ti\u1ec1n t\u1ef7, c\u0169ng kh\u00f4ng n\u00ean \u0111\u00e1nh thu\u1ebf ho\u1eb7c kh\u00f4ng th\u1ec3 \u0111\u00e1nh thu\u1ebf cao theo gi\u00e1 nh\u00e0 th\u1ecb tr\u01b0\u1eddng nh\u01b0 \u0111\u1ed1i v\u1edbi vi\u1ec7c mua b\u00e1n, chuy\u1ec3n d\u1ecbch, kinh doanh,\u2026 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<p>C\u1ee9 m\u1ed7i l\u1ea7n th\u1ea5y d\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf, l\u00e0 bao ng\u01b0\u1eddi l\u1ea1i gi\u1eadt m\u00ecnh thon th\u00f3t. L\u1ea7n n\u00e0y l\u00e0 to\u00e0n d\u00e2n gi\u1eadt m\u00ecnh lo s\u1ee3 tr\u01b0\u1edbc nguy c\u01a1 ph\u1ea3i t\u0103ng m\u1ee9c n\u1ed9p thu\u1ebf. C\u00e1c \u00fd ki\u1ebfn ch\u1ee7 y\u1ebfu lo ng\u1ea1i v\u1ec1 vi\u1ec7c n\u1ed9p thu\u1ebf nh\u00e0, trong khi ph\u1ea7n ngh\u0129a v\u1ee5 ch\u1ee7 y\u1ebfu l\u00e0 \u1edf ph\u1ea7n n\u1ed9p thu\u1ebf \u0111\u1ea5t.<\/p>\n<p>Trong khi \u0111\u00f3 D\u1ef1 th\u1ea3o l\u1ea1i kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau quan tr\u1ecdng l\u00e0 h\u1ea1n ch\u1ebf \u0111\u1ea7u c\u01a1 nh\u00e0 \u0111\u1ea5t m\u00e0 kh\u00f4ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, g\u00e2y l\u00e3ng ph\u00ed c\u1ee7a c\u1ea3i, ti\u1ec1n b\u1ea1c chung c\u1ee7a x\u00e3 h\u1ed9i.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<ol start=\"2\">\n<li><strong>Ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf l\u00e0 nh\u1eefng \u1ea9n s\u1ed1:<\/strong><\/li>\n<\/ol>\n<p>L\u00e0 m\u1ed9t \u0111\u1ea1o Lu\u1eadt r\u1ea5t ph\u1ee9c t\u1ea1p, r\u1ea5t quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00fai ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, nh\u01b0ng l\u1ea1i qu\u00e1 ng\u1eafn g\u1ecdn, kh\u00f4ng \u0111\u00fang v\u1edbi \u0111\u00f2i h\u1ecfi c\u1ee7a Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt. C\u0169ng nh\u01b0 nhi\u1ec1u lu\u1eadt thu\u1ebf kh\u00e1c, ph\u1ea3i ch\u0103ng vi\u1ebft c\u1ee5 th\u1ec3, chi ti\u1ebft th\u00ec kh\u00f3 th\u00f4ng qua Qu\u1ed1c h\u1ed9i? Nh\u01b0ng n\u1ebfu c\u1ee9 nguy\u00ean t\u1eafc chung chung nh\u01b0 D\u1ef1 th\u1ea3o, th\u00ec kh\u00f3 cho ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u01a1 b\u1ea3n c\u1ee7a c\u00f4ng d\u00e2n. Ch\u1eafc ch\u1eafn sau n\u00e0y ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn s\u1ebd d\u00e0i g\u1ea5p h\u00e0ng ch\u1ee5c l\u1ea7n Lu\u1eadt (gi\u1ed1ng nh\u01b0 t\u00ecnh tr\u1ea1ng c\u1ee7a c\u00e1c lu\u1eadt thu\u1ebf kh\u00e1c).<\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u00f2i h\u1ecfi ch\u00ednh \u0111\u00e1ng, l\u00e0 sau khi \u0111\u1ecdc xong Lu\u1eadt Thu\u1ebf nh\u00e0 \u0111\u1ea5t, c\u00f3 th\u1ec3 t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c r\u1eb1ng m\u00ecnh ph\u1ea3i n\u1ed9p bao nhi\u00eau ti\u1ec1n thu\u1ebf nh\u00e0 \u0111\u1ea5t. Nh\u01b0ng theo D\u1ef1 th\u1ea3o n\u00e0y th\u00ec kh\u00f4ng ai c\u00f3 th\u1ec3 h\u00ecnh dung r\u1eb1ng m\u00ecnh s\u1ebd ph\u1ea3i n\u1ed9p bao nhi\u00eau ti\u1ec1n thu\u1ebf h\u1eb1ng n\u0103m, v\u00ec h\u1ea1n m\u1ee9c t\u00ednh thu\u1ebf, \u0111\u01a1n gi\u00e1 t\u00ednh thu\u1ebf,\u2026 \u0111\u1ec1u l\u00e0 nh\u1eefng \u1ea9n s\u1ed1. Nh\u01b0 v\u1eady, quy\u1ec1n \u0111\u00e1nh thu\u1ebf hay kh\u00f4ng \u0111\u00e1nh thu\u1ebf v\u00e0 \u0111\u00e1nh thu\u1ebf cao hay th\u1ea5p kh\u00f4ng c\u00f2n l\u00e0 c\u1ee7a Qu\u1ed1c h\u1ed9i n\u1eefa, m\u00e0 l\u00e0 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh tr\u00ean th\u1ef1c t\u1ebf.<\/p>\n<p>\u0110i\u1ec1u 84 c\u1ee7a Hi\u1ebfn ph\u00e1p \u0111\u00e3 \u0111\u1eb7t ra nguy\u00ean t\u1eafc hi\u1ebfn \u0111\u1ecbnh: Qu\u1ed1c h\u1ed9i c\u00f3 nhi\u1ec7m v\u1ee5 v\u00e0 quy\u1ec1n h\u1ea1n \u201cquy \u0111\u1ecbnh, s\u1eeda \u0111\u1ed5i ho\u1eb7c b\u00e3i b\u1ecf c\u00e1c th\u1ee9 thu\u1ebf\u201d. Do v\u1eady, ngh\u0129a v\u1ee5 \u0111\u00f3ng g\u00f3p ti\u1ec1n b\u1ea1c c\u1ee7a m\u1ecdi c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c Lu\u1eadt ho\u00e1 chi ti\u1ebft, c\u1ee5 th\u1ec3.<\/p>\n<p>T\u1ea5t c\u1ea3 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n, \u1ea3nh h\u01b0\u1edbng quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, th\u00ec c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh r\u00f5 trong Lu\u1eadt, ch\u1ee9 kh\u00f4ng th\u1ec3 \u0111\u1ea9y h\u1ebft sang cho Ch\u00ednh ph\u1ee7. Ch\u1eb3ng h\u1ea1n, h\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 cho c\u00e1c t\u1ea7ng \u0111\u1ed1i v\u1edbi nh\u00e0 nhi\u1ec1u t\u1ea7ng (\u0110i\u1ec1u kho\u1ea3n 6.2.3 v\u1ec1 Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1ea3 \u1edf) l\u00e0 n\u1ed9i dung \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh \u1ed5n \u0111\u1ecbnh h\u00e0ng ch\u1ee5c n\u0103m nay, c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh r\u00f5 trong Lu\u1eadt. Hay h\u1ea1n m\u1ee9c \u0111\u1ea5t l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung c\u01a1 b\u1ea3n c\u1ee7a Lu\u1eadt, c\u1ea7n \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh r\u00f5, ch\u1ee9 kh\u00f4ng th\u1ec3 giao cho Ch\u00ednh ph\u00f9 quy \u0111\u1ecbnh (\u0110i\u1ec1u kho\u1ea3n 7.2 v\u1ec1 Thu\u1ebf su\u1ea5t).<\/p>\n<p>\u0110\u1eb7c bi\u1ec7t l\u00e0 c\u1ea7n khuy\u1ebfn kh\u00edch x\u00e2y c\u00f4ng tr\u00ecnh cao t\u1ea7ng \u0111\u1ec3 ti\u1ebft ki\u1ec7m \u0111\u1ea5t, n\u00ean Lu\u1eadt c\u1ea7n \u1ea5n \u0111\u1ecbnh r\u00f5 t\u1ed5ng h\u1ec7 s\u1ed1 \u0111\u1ea5t c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u1ea7ng l\u00e0 b\u1eb1ng 1, ch\u1ee9 kh\u00f4ng th\u1ec3 \u0111\u1ec3 sau n\u00e0y Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u1ea5t \u0111\u1ed1i v\u1edbi nh\u00e0 20-30 t\u1ea7ng ph\u1ea3i n\u1ed9p nhi\u1ec1u h\u01a1n 2-3 l\u1ea7n nh\u00e0 th\u1ea5p t\u1ea7ng. \u0110\u1ec3 b\u1ea3o \u0111\u1ea3m s\u1ef1 c\u00f4ng b\u1eb1ng, h\u1ee3p l\u00fd trong vi\u1ec7c \u0111\u00e1nh thu\u1ebf, th\u00ec c\u1ea7n quy \u0111\u1ecbnh theo h\u01b0\u1edbng t\u1ed5ng h\u1ee3p c\u1ee7a di\u1ec7n t\u00edch gi\u1eefa nh\u00e0 v\u00e0 \u0111\u1ea5t. Nh\u00e0 th\u1ea5p t\u1ea7ng th\u00ec ch\u1ee7 y\u1ebfu t\u00ednh thu\u1ebf theo di\u1ec7n t\u00edch \u0111\u1ea5t (v\u00ec gi\u00e1 tr\u1ecb \u0111\u1ea5t chi\u1ebfm ph\u1ea7n l\u1edbn trong kh\u1ed1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n), c\u00f2n nh\u00e0 cao t\u1ea7ng th\u00ec ch\u1ee7 y\u1ebfu t\u00ednh thu\u1ebf theo di\u1ec7n t\u00edch nh\u00e0 (v\u00ec gi\u00e1 tr\u1ecb nh\u00e0 chi\u1ebfm ph\u1ea7n l\u1edbn trong kh\u1ed1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n). C\u1ea7n th\u1ec3 hi\u1ec7n quan \u0111i\u1ec3m khuy\u1ebfn kh\u00edch x\u00e2y d\u1ef1ng v\u00e0 s\u1edf h\u1eefu nh\u00e0 h\u01a1n l\u00e0 khuy\u1ebfn kh\u00edch vi\u1ec7c \u201c\u00f4m\u201d \u0111\u1ea5t (t\u1ea5t nhi\u00ean tr\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p).<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<ol start=\"3\">\n<li><strong>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf ch\u01b0a h\u1ee3p l\u00fd:<\/strong><\/li>\n<\/ol>\n<p>Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf theo gi\u00e1 tr\u1ecb nh\u00e0 l\u00e0 kh\u00f3 b\u1ea3o \u0111\u1ea3m s\u1ef1 kh\u00e1ch quan, c\u00f4ng b\u1eb1ng, ch\u00ednh x\u00e1c. V\u1eady \u0111\u1ecbnh gi\u00e1 nh\u00e0 \u1edf \u0111\u00e2y l\u00e0 theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng hay theo gi\u00e1 x\u00e2y d\u1ef1ng?<\/p>\n<p>N\u1ebfu \u0111\u1ecbnh gi\u00e1 theo \u0111\u01a1n gi\u00e1 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, th\u00ec li\u1ec7u nh\u1eefng nh\u00e0 \u0111\u00e3 c\u00f3 tu\u1ed5i th\u1ecd v\u00e0i ch\u1ee5c n\u0103m tr\u1edf l\u00ean c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh gi\u00e1 tr\u1ecb b\u1eb1ng kh\u00f4ng ho\u1eb7c g\u1ea7n b\u1eb1ng kh\u00f4ng? N\u1ebfu t\u00ednh b\u1eb1ng kh\u00f4ng th\u00ec \u0111\u00e3 ph\u1ee7 nh\u1eadn gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf. N\u1ebfu kh\u00f4ng cho t\u00ednh b\u1eb1ng kh\u00f4ng (nh\u01b0 gi\u1ea3i tr\u00ecnh), th\u00ec t\u1ea1i sao ch\u1ebf \u0111\u1ed9 h\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec cho ph\u00e9p, c\u00f2n ch\u1ebf \u0111\u1ed9 n\u1ed9p thu\u1ebf th\u00ec l\u1ea1i kh\u00f4ng?<\/p>\n<p>N\u1ebfu \u0111\u1ecbnh gi\u00e1 nh\u00e0 theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00ec l\u1ea1i c\u00e0ng b\u1ea5t h\u1ee3p l\u00fd. V\u00ec gi\u00e1 nh\u00e0 bao gi\u1edd c\u0169ng g\u1eafn v\u1edbi \u0111\u1ea5t. Kh\u00f4ng th\u1ec3 t\u00ednh c\u1ea3 gi\u00e1 nh\u00e0 v\u00e0 \u0111\u1ea5t theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/p>\n<p>L\u00e0 ng\u00e2n h\u00e0ng h\u1eb1ng ng\u00e0y li\u00ean quan \u0111\u1ebfn chy\u1ec7n \u0111\u1ecbnh gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 cho vay, ch\u00fang t\u00f4i th\u1ea5y v\u1ea5n \u0111\u1ec1 v\u00f4 c\u00f9ng r\u1eafc r\u1ed1i, ph\u1ee9c t\u1ea1p. Trong khi \u0111\u00f3, vi\u1ec7c \u0111\u1ecbnh gi\u00e1 c\u1ee7a ng\u00e2n h\u00e0ng ch\u1ec9 \u0111\u1ec3 t\u00ednh t\u1ef7 l\u1ec7 cho vay, ch\u1ee9 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00fai ti\u1ec1n nh\u01b0 n\u1ed9p thu\u1ebf nh\u00e0 \u0111\u1ea5t. Th\u1ef1c t\u1ebf cho th\u1ea5y, vi\u1ec7c \u0111\u1ecbnh gi\u00e1 gi\u1ea3i to\u1ea3, b\u1ed3i th\u01b0\u1eddng ch\u1ec9 chi\u1ebfm m\u1ed9t t\u1ef7 l\u1ec7 r\u1ea5t nh\u1ecf nh\u00e0 \u0111\u1ea5t, nh\u01b0ng \u0111\u00e3 g\u00e2y ra v\u00f4 v\u00e0n s\u1ef1 oan sai, v\u00f4 l\u00fd, r\u1eafc r\u1ed1i, ph\u1ee9c t\u1ea1p.<\/p>\n<p>Do v\u1eady, n\u1ebfu t\u00ednh theo di\u1ec7n t\u00edch nh\u00e0 th\u00ec s\u1ebd h\u1ee3p l\u00fd h\u01a1n, \u0111\u01a1n gi\u1ea3n. Vi\u1ec7c t\u00ednh thu\u1ebf theo di\u1ec7n t\u00edch c\u0169ng kh\u00f4ng t\u1ea1o ra s\u1ef1 b\u1ea5t c\u00f4ng \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf n\u00f4ng th\u00f4n v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m l\u00e0 di\u1ec7n t\u00edch nh\u00e0 r\u1ed9ng nh\u01b0ng gi\u00e1 r\u1ebb. V\u00ec th\u1ee9 nh\u1ea5t, gi\u00e1 r\u1ebb hay \u0111\u1eaft ch\u1ee7 y\u1ebfu l\u00e0 \u0111\u1ea5t ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 gi\u00e1 nh\u00e0. Th\u1ee9 hai, n\u1ebfu ch\u1ec9 \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch nh\u00e0 tr\u00ean h\u1ea1n m\u1ee9c, ch\u1eb3ng h\u1ea1n nh\u01b0 tr\u00ean 30 m<sup>2<\/sup>\/ng\u01b0\u1eddi,<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a> th\u00ec c\u0169ng ho\u00e0n to\u00e0n c\u00f4ng b\u1eb1ng. V\u00ec \u1edf n\u00f4ng th\u00f4n th\u01b0\u1eddng ch\u1ec9 r\u1ed9ng \u0111\u1ea5t ch\u1ee9 kh\u00f4ng r\u1ed9ng nh\u00e0, cho n\u00ean \u00edt tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p thu\u1ebf nh\u00e0.<\/p>\n<ol start=\"4\">\n<li><strong>Nh\u1eefng n\u1ed9i dung kh\u00e1c:<\/strong><\/li>\n<\/ol>\n<p>V\u1ec1 c\u1ee5m t\u1eeb \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu nh\u00e0\u201d v\u00e0 \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d c\u1ea7n thay \u0111\u1ed5i theo Lu\u1eadt m\u1edbi l\u00e0 \u201c<em>Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t<\/em>\u201d.<\/p>\n<p>\u0110i\u1ec1u kho\u1ea3n 6.1 ch\u1ec9 nh\u1eafc \u0111\u1ebfn di\u1ec7n t\u00edch \u201cban c\u00f4ng\u201d m\u00e0 l\u1ea1i qu\u00ean di\u1ec7n t\u00edch \u201cl\u00f4-gia\u201d l\u00e0 hai thu\u1eadt ng\u1eef kh\u00e1c nhau \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00eau trong Lu\u1eadt Nh\u00e0 \u1edf.<\/p>\n<p>V\u1ec1 k\u1ef9 thu\u1eadt \u0111\u1eb7t \u0111i\u1ec1u kho\u1ea3n v\u00e0 k\u1ef9 thu\u1eadt so\u1ea1n th\u1ea3o kh\u00e1c, c\u1ea7n b\u1ea3o \u0111\u1ea3m chu\u1ea9n m\u1ef1c v\u00e0 s\u1ef1 th\u1ed1ng nh\u1ea5t c\u1ee7a v\u0103n b\u1ea3n lu\u1eadt.<\/p>\n<p><em>Tr\u00e2n tr\u1ecdng tham gia!<\/em><\/p>\n<p><em>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2013<\/em><\/p>\n<p><em>\u0110C:\u00a0<\/em><em>C\u00f4ng ty Lu\u1eadt\u00a0<\/em><em>ANVI, t\u1ea7ng 2, T\u00f2a nh\u00e0 Savina, s\u1ed1 1 \u0110inh L\u1ec5, ph\u1ed1 Tr\u00e0ng Ti\u1ec1n, qu\u1eadn Ho\u00e0n Ki\u1ebfm,\u00a0<\/em><em>HN<\/em><\/p>\n<p><em>FB: Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (www.facebook.com\/LSTruongThanhDuc)<\/em><\/p>\n<p><em>E-mail: duc.tt\u00a0@anvilaw.com<\/em><\/p>\n<p><em>Web: www.anvilaw.com<\/em><\/p>\n<p><em>\u0110T: 090.345.9070<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> C\u00f3 th\u00f4ng tin cho bi\u1ebft Ban so\u1ea1n th\u1ea3o t\u00ednh gi\u00e1 tr\u1ecb nh\u00e0 tr\u00ean 600 tri\u1ec7u \u0111\u1ed3ng m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf d\u1ef1a tr\u00ean c\u01a1 s\u1edf di\u1ec7n t\u00edch nh\u00e0 b\u00ecnh qu\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf l\u00e0 37,5 m<sup>2<\/sup>\/ng\u01b0\u1eddi.","protected":false},"excerpt":{"rendered":"<p>(ANVI) &#8211; G\u00f3p \u00fd D\u1ef1 lu\u1eadt Thu\u1ebf nh\u00e0 \u0111\u1ea5t &#8211; H\u1ed9i th\u1ea3o VCCI ng\u00e0y 01-9-2009 Nh\u00e0 \u0111\u1ea5t g\u1eafn li\u1ec1n v\u1edbi cu\u1ed9c s\u1ed1ng c\u1ee7a t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi v\u00e0 m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a x\u00e3 h\u1ed9i. Nh\u00e0 \u0111\u1ea5t l\u00e0 th\u1ee9 t\u00e0i s\u1ea3n kh\u00f4ng di d\u1eddi, che d\u1ea5u \u0111\u01b0\u1ee3c v\u00e0 \u0111\u00f2i h\u1ecfi ph\u1ea3i k\u00e8m theo gi\u1ea5y t\u1edd ph\u00e1p [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5798,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-5797","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>118. Nh\u1eefng \u0111\u00f2i h\u1ecfi c\u1ea7n thi\u1ebft v\u1ec1 m\u1ee5c ti\u00eau, ngh\u0129a v\u1ee5 v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf.  - ANVI Law Firm<\/title>\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\/118-nhung-doi-hoi-can-thiet-ve-muc-tieu-nghia-vu-va-can-cu-tinh-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]118. Nh\u1eefng \u0111\u00f2i h\u1ecfi c\u1ea7n thi\u1ebft v\u1ec1 m\u1ee5c ti\u00eau, ngh\u0129a v\u1ee5 v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf. [:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(ANVI) &#8211; G\u00f3p \u00fd D\u1ef1 lu\u1eadt Thu\u1ebf nh\u00e0 \u0111\u1ea5t &#8211; H\u1ed9i th\u1ea3o VCCI ng\u00e0y 01-9-2009 Nh\u00e0 \u0111\u1ea5t g\u1eafn li\u1ec1n v\u1edbi cu\u1ed9c s\u1ed1ng c\u1ee7a t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi v\u00e0 m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a x\u00e3 h\u1ed9i. Nh\u00e0 \u0111\u1ea5t l\u00e0 th\u1ee9 t\u00e0i s\u1ea3n kh\u00f4ng di d\u1eddi, che d\u1ea5u \u0111\u01b0\u1ee3c v\u00e0 \u0111\u00f2i h\u1ecfi ph\u1ea3i k\u00e8m theo gi\u1ea5y t\u1edd ph\u00e1p [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/118-nhung-doi-hoi-can-thiet-ve-muc-tieu-nghia-vu-va-can-cu-tinh-thue\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2009-09-08T14:31:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-08T14:36:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Tax-Law-Update-website-300x200-1.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/118-nhung-doi-hoi-can-thiet-ve-muc-tieu-nghia-vu-va-can-cu-tinh-thue\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/118-nhung-doi-hoi-can-thiet-ve-muc-tieu-nghia-vu-va-can-cu-tinh-thue\\\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/3ed6356b2b43ea929d46dfbdac9c841c\"},\"headline\":\"118. 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