ࡱ> proq` {bjbjqPqP 4::.%8$\R"bb"!!!!!!!$<#h%>!!qqq! " q! q!  V !q !""0R" % v% "% " !! XR"qqqq QUC HI _______ Lut s: 48/2010/QH12CNG HA X HI CH NGH(A VIT NAM c lp - T do - Hnh phc _______  LUT THU S DNG T PHI NNG NGHIP Cn c Hin php nc Cng ho x hi ch ngh)a Vit Nam nm 1992  c sa i, b sung mt s iu theo Ngh quyt s 51/2001/QH10; Quc hi ban hnh Lut thu s dng t phi nng nghip. CHNG I NHNG QUY NH CHUNG iu 1. Phm vi iu chnh Lut ny quy nh v i tng chu thu, i tng khng chu thu; ngi np thu; cn c tnh thu; ng k, khai, tnh v np thu; min, gim thu s dng t phi nng nghip. iu 2. i tng chu thu 1. t  ti nng thn, t  ti  th. 2. t sn xut, kinh doanh phi nng nghip bao gm: t xy dng khu cng nghip; t lm mt bng xy dng c s sn xut, kinh doanh; t khai thc, ch bin khong sn; t sn xut vt liu xy dng, lm  gm. 3. t phi nng nghip quy nh ti iu 3 ca Lut ny s dng vo mc ch kinh doanh. iu 3. i tng khng chu thu t phi nng nghip s dng khng vo mc ch kinh doanh bao gm: 1. t s dng vo mc ch cng cng bao gm: t giao thng, thu li; t xy dng cng trnh vn ho, y t, gio dc v o to, th dc th thao phc v li ch cng cng; t c di tch lch s - vn ho, danh lam thng cnh; t xy dng cng trnh cng cng khc theo quy nh ca Chnh ph; 2. t do c s tn gio s dng; 3. t lm ngh)a trang, ngh)a a; 4. t sng, ngi, knh, rch, sui v mt nc chuyn dng; 5. t c cng trnh l nh, n, miu, am, t ng, nh th h; 6. t xy dng tr s c quan, xy dng cng trnh s nghip, t s dng vo mc ch quc phng, an ninh; 7. t phi nng nghip khc theo quy nh ca php lut. iu 4. Ngi np thu 1. Ngi np thu l t chc, h gia nh, c nhn c quyn s dng t thuc i tng chu thu quy nh ti iu 2 ca Lut ny. 2. Trng hp t chc, h gia nh, c nhn cha c cp Giy chng nhn quyn s dng t, quyn s hu nh  v ti sn khc gn lin vi t (sau y gi chung l Giy chng nhn) th ngi ang s dng t l ngi np thu. 3. Ngi np thu trong mt s trng hp c th c quy nh nh sau: a) Trng hp c Nh nc cho thu t  thc hin d n u t th ngi thu t l ngi np thu; b) Trng hp ngi c quyn s dng t cho thu t theo hp ng th ngi np thu c xc nh theo tha thun trong hp ng. Trng hp trong hp ng khng c tho thun v ngi np thu th ngi c quyn s dng t l ngi np thu; c) Trng hp t  c cp Giy chng nhn nhng ang c tranh chp th trc khi tranh chp c gii quyt, ngi ang s dng t l ngi np thu. Vic np thu khng phi l cn c  gii quyt tranh chp v quyn s dng t; d) Trng hp nhiu ngi cng c quyn s dng mt tha t th ngi np thu l ngi i din hp php ca nhng ngi cng c quyn s dng tha t ; ) Trng hp ngi c quyn s dng t gp vn kinh doanh bng quyn s dng t m hnh thnh php nhn mi c quyn s dng t thuc i tng chu thu quy nh ti iu 2 ca Lut ny th php nhn mi l ngi np thu. CHNG II CN C TNH THU, NG K, KHAI, TNH V NP THU iu 5. Cn c tnh thu Cn c tnh thu l gi tnh thu v thu sut. iu 6. Gi tnh thu 1. Gi tnh thu i vi t c xc nh bng din tch t tnh thu nhn vi gi ca 1m2 t. 2. Din tch t tnh thu c quy nh nh sau: a) Din tch t tnh thu l din tch t thc t s dng. Trng hp c quyn s dng nhiu tha t  th din tch t tnh thu l tng din tch cc tha t tnh thu. Trng hp c Nh nc giao t, cho thu t  xy dng khu cng nghip th din tch t tnh thu khng bao gm din tch t xy dng kt cu h tng s dng chung; b) i vi t  nh nhiu tng nhiu h , nh chung c bao gm c trng hp va  , va  kinh doanh th din tch t tnh thu c xc nh bng h s phn b nhn vi din tch nh ca tng t chc, h gia nh, c nhn s dng. H s phn b c xc nh bng din tch t xy dng nh nhiu tng nhiu h , nh chung c chia cho tng din tch nh ca cc t chc, h gia nh, c nhn s dng. Trng hp nh nhiu tng nhiu h , nh chung c c tng hm th 50% din tch tng hm ca cc t chc, h gia nh, c nhn s dng trong tng hm c cng vo tng din tch nh ca cc t chc, h gia nh, c nhn s dng  tnh h s phn b; c) i vi cng trnh xy dng di mt t th p dng h s phn b bng 0,5 din tch t xy dng chia cho tng din tch cng trnh ca cc t chc, h gia nh, c nhn s dng. 3. Gi ca 1m2 t l gi t theo mc ch s dng do U ban nhn dn tnh, thnh ph trc thuc trung ng quy nh v c n nh theo chu k 5 nm, k t ngy Lut ny c hiu lc thi hnh. iu 7. Thu sut 1. Thu sut i vi t  bao gm c trng hp s dng  kinh doanh p dng theo biu thu lu tin tng phn c quy nh nh sau: Bc thuDin tch t tnh thu (m2)Thu sut (%)1Din tch trong hn mc 0,032Phn din tch vt khng qu 3 ln hn mc0,073Phn din tch vt trn 3 ln hn mc0,152. Hn mc t  lm cn c tnh thu l hn mc giao t  mi theo quy nh ca U ban nhn dn tnh, thnh ph trc thuc trung ng, k t ngy Lut ny c hiu lc thi hnh. Trng hp t   c hn mc theo quy nh trc ngy Lut ny c hiu lc thi hnh th p dng nh sau: a) Trng hp hn mc t  theo quy nh trc ngy Lut ny c hiu lc thi hnh thp hn hn mc giao t  mi th p dng hn mc giao t  mi  lm cn c tnh thu; b) Trng hp hn mc t  theo quy nh trc ngy Lut ny c hiu lc thi hnh cao hn hn mc giao t  mi th p dng hn mc t  ci  lm cn c tnh thu. 3. t  nh nhiu tng nhiu h , nh chung c, cng trnh xy dng di mt t p dng mc thu sut 0,03%. 4. t sn xut, kinh doanh phi nng nghip p dng mc thu sut 0,03%. 5. t phi nng nghip quy nh ti iu 3 ca Lut ny s dng vo mc ch kinh doanh p dng mc thu sut 0,03%. "6:P2 8 F H 0 ͸͠vvv^v^vvGv,hh5B*CJOJQJ^JaJph/hh6B*CJOJQJ]^JaJph)hhB*CJOJQJ^JaJph)h7hB*CJOJQJ^JaJph/hh5B*CJOJQJ\^JaJph)h5B*CJOJQJ\^JaJph2h7h5B*CJOJQJ\^JaJphy(/h7h5B*CJOJQJ\^JaJph"$P4 8 H ykdx[$`gd <d\$gd $((a$gd $<d\$a$gdWkd$$If60 T$` `$622 l4a $$Ifa$gd {{H 0 & T66$7dhxx`7a$gd$dhxx`a$gd$dh((a$gd$dd[$\$a$gddx[$`gd LNbd 0!6!h!!!!!"",,-".2/B/D/x/z/|/~///////////80:0B0D0H0ҏuҏҏ2hh5B*CJH*OJQJ\^JaJph)hhM{B*CJOJQJ^JaJph,hhB*CJH*OJQJ^JaJph,hh5B*CJOJQJ^JaJph/hh5B*CJOJQJ\^JaJph)hhB*CJOJQJ^JaJph. 2!6!h!!!"##~$%'$dh((a$gd$dh((`a$gd$dhxx`a$gd$dhxx`a$gd' )+t,-".2/D/~////tekd$$IfFS#o1| #6    22 4a$dhxx$Ifa$gd$dhxx`a$gd /////:0D0vckd.$$IfFS#o1| #6    22 4a$dhxx$Ifa$gd$dhxx$Ifa$gdD0F0J000v$dhxx$Ifa$gd$dhxx$Ifa$gdckd$$IfFS#o1| #6    22 4aH0J000007NQR<^d^f^^cckkkkp$q:v`vbvvx&y6z.{4{V{Z{ռդռդՏռռդռռwդb)h5B*CJOJQJ\^JaJph/hh6B*CJOJQJ]^JaJph)hhB*CJOJQJ^JaJph/hh5B*CJOJQJ\^JaJph,hh5B*CJOJQJ^JaJphU)hhB*CJOJQJ^JaJph)hhM{B*CJOJQJ^JaJph 00 22>45n6774PQRRSUW$dhxx`a$gdckdj$$IfFS#o1| #6    22 4a6. t s dng khng ng mc ch, t cha s dng theo ng quy nh p dng mc thu sut 0,15%. Trng hp t ca d n u t phn k theo ng k ca nh u t c c quan nh nc c thm quyn ph duyt th khng coi l t cha s dng v p dng mc thu sut 0,03%. 7. t ln, chim p dng mc thu sut 0,2% v khng p dng hn mc. Vic np thu khng phi l cn c  cng nhn quyn s dng t hp php ca ngi np thu i vi din tch t ln, chim. iu 8. ng k, khai, tnh v np thu 1. Ngi np thu ng k, khai, tnh v np thu theo quy nh ca php lut v qun l thu. 2. Ngi np thu ng k, khai, tnh v np thu ti c quan thu huyn, qun, th x, thnh ph thuc tnh ni c quyn s dng t. Trng hp  vng su, vng xa, iu kin i li kh khn, ngi np thu c th thc hin vic ng k, khai, tnh v np thu ti U ban nhn dn x. C quan thu to iu kin  ngi np thu thc hin ngh)a v ca mnh. 3. Trng hp ngi np thu c quyn s dng nhiu tha t  th din tch tnh thu l tng din tch cc tha t  tnh thu trong phm vi tnh, thnh ph trc thuc trung ng. Vic ng k, khai, tnh v np thu c quy nh nh sau: a) Ngi np thu ng k, khai, tnh v np thu ti c quan thu huyn, qun, th x, thnh ph thuc tnh ni c quyn s dng t; b) Ngi np thu c la chn hn mc t  ti mt huyn, qun, th x, thnh ph thuc tnh ni c quyn s dng t. Trng hp c mt hoc nhiu tha t  vt hn mc th ngi np thu c la chn mt ni c tha t  vt hn mc  xc nh din tch vt hn mc ca cc tha t. Gi tnh thu c p dng theo gi t ca tng huyn, qun, th x, thnh ph thuc tnh ti ni c tha t. Ngi np thu lp t khai tng hp theo mu quy nh  xc nh tng din tch cc tha t  c quyn s dng v s thu  np, gi c quan thu ni ngi np thu  la chn  xc nh hn mc t   np phn chnh lch gia s thu phi np theo quy nh ca Lut ny v s thu  np. CHNG III MIN THU, GIM THU iu 9. Min thu 1. t ca d n u t thuc l)nh vc c bit khuyn khch u t; d n u t ti a bn c iu kin kinh t - x hi c bit kh khn; d n u t thuc l)nh vc khuyn khch u t ti a bn c iu kin kinh t - x hi kh khn; t ca doanh nghip s dng trn 50% s lao ng l thng binh, bnh binh. 2. t ca c s thc hin x hi ho i vi cc hot ng trong l)nh vc gio dc, dy ngh, y t, vn ho, th thao, mi trng. 3. t xy dng nh tnh ngh)a, nh i on kt, c s nui dng ngi gi c n, ngi khuyt tt, tr m ci; c s cha bnh x hi. 4. t  trong hn mc ti a bn c iu kin kinh t - x hi c bit kh khn. 5. t  trong hn mc ca ngi hot ng cch mng trc ngy 19/8/1945; thng binh hng 1/4, 2/4; ngi hng chnh sch nh thng binh hng 1/4, 2/4; bnh binh hng 1/3; anh hng lc lng vi trang nhn dn; m Vit Nam anh hng; cha , m , ngi c cng nui dng lit s khi cn nh; v, chng ca lit s; con ca lit s c hng tr cp hng thng; ngi hot ng cch mng b nhim cht c da cam; ngi b nhim cht c da cam m hon cnh gia nh kh khn. 6. t  trong hn mc ca h ngho theo quy nh ca Chnh ph. 7. H gia nh, c nhn trong nm b thu hi t  theo quy hoch, k hoch c c quan nh nc c thm quyn ph duyt th c min thu trong nm thc t c thu hi i vi t ti ni b thu hi v t ti ni  mi. 8. t c nh vn c c quan nh nc c thm quyn xc nhn l di tch lch s - vn ho. 9. Ngi np thu gp kh khn do s kin bt kh khng nu gi tr thit hi v t v nh trn t trn 50% gi tnh thu. iu 10. Gim thu Gim 50% s thu phi np cho cc trng hp sau y: 1. t ca d n u t thuc l)nh vc khuyn khch u t; d n u t ti a bn c iu kin kinh t - x hi kh khn; t ca doanh nghip s dng t 20% n 50% s lao ng l thng binh, bnh binh; 2. t  trong hn mc ti a bn c iu kin kinh t - x hi kh khn; 3. t  trong hn mc ca thng binh hng 3/4, 4/4; ngi hng chnh sch nh thng binh hng 3/4, 4/4; bnh binh hng 2/3, 3/3; con ca lit s khng c hng tr cp hng thng; 4. Ngi np thu gp kh khn do s kin bt kh khng nu gi tr thit hi v t v nh trn t t 20% n 50% gi tnh thu. iu 11. Nguyn tc min thu, gim thu 1. Ngi np thu c hng c min thu v gim thu i vi cng mt tha t th c min thu; ngi np thu thuc hai trng hp c gim thu tr ln quy nh ti iu 10 ca Lut ny th c min thu. 2. Ngi np thu t  ch c min thu hoc gim thu ti mt ni do ngi np thu la chn, tr trng hp quy nh ti khon 9 iu 9 v khon 4 iu 10 ca Lut ny. 3. Ngi np thu c nhiu d n u t c min thu, gim thu th thc hin min, gim theo tng d n u t. 4. Min thu, gim thu ch p dng trc tip i vi ngi np thu v ch tnh trn s tin thu phi np theo quy nh ca Lut ny. CHNG IV IU KHON THI HNH iu 12. Hiu lc thi hnh 1. Lut ny c hiu lc thi hnh t ngy 01 thng 01 nm 2012. 2. Cc vn bn quy phm php lut sau y ht hiu lc thi hnh k t ngy Lut ny c hiu lc: a) Php lnh thu nh, t nm 1992; b) Php lnh sa i, b sung mt s iu ca Php lnh thu nh, t nm 1994. iu 13. Quy nh chi tit v hng dn thi hnh Chnh ph quy nh chi tit v hng dn thi hnh nhng ni dung cn thit ca Lut ny  p ng yu cu qun l nh nc. Lut ny  c Quc hi nc Cng ho x hi ch ngh)a Vit Nam kho XII, k hp th 7 thng qua ngy 17 thng 6 nm 2010. CH TCH QUC HI ( k) Nguyn Ph Trng     PAGE  PAGE 1 WXZ[^"^&^<^f^^ ab(ccghijkk lm$dh((a$gd$dhxxa$gd$dhxx`a$gd$dhxx`a$gdmVnop$qr,tu"v&v:vbvvww"xx&y z0{4{ $dx[$a$gd$dh((a$gd$dh((`a$gd$dhxx`a$gd4{X{Z{j{{{{{{{{{{{{{{{{{{h]hgd &`#$gdM{ dd[$\$gd $dx[$a$gd$dd[$\$`a$gd $`a$gdZ{h{j{{{{{{{{{{{{{{{{{{{{{{{{{{Ϸwh0JmHnHuh h0Jjh0JUhM{jhM{U)hhB*CJOJQJ^JaJph/hh5B*CJOJQJ\^JaJph,hh6B*CJOJQJ^JaJph2hh56B*CJOJQJ\^JaJph{{{{ dd[$\$gd21h:p/ =!"#$% $$If!vh5` 5`#v` #v`:V 6$6,5` 5`/ 22 l4$$If!vh5o515| #vo#v1#v| :V #6,5o515| / 22 4$$If!vh5o515| #vo#v1#v| :V #6,5o515| / 22 4$$If!vh5o515| #vo#v1#v| :V #6,5o515| / 22 4$$If!vh5o515| #vo#v1#v| :V #6,5o515| / 22 4D@D NormalOJQJ^J_HmH sH tH DA@D Default Paragraph FontRi@R  Table Normal4 l4a (k@(No ListNoN normal-pdd[$\$CJOJQJ^JaJ(o( normal-hRoR  n-dieund-pdd[$\$CJOJQJ^JaJ,o!,  n-dieund-h$o1$ dieu-h.oA.  normal-h1-hRoRR  heading5-pdd[$\$CJOJQJ^JaJ,oa,  heading5-h4 @r4 Footer  !.)@.  Page Number. (Lhqrty$]_h}Mil*Vx]C v Z \ f ] ?:"#%LQRp7^Ck    ( : z!!""$%%>&&&'' ((^))]* +~+,,,&,A,,,-V--.........................000 000 0 00000000000000000000000000000000000000000000000000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00000000000000000000000000000000000000000000000000000000000000I0I0I0I0I0I0@0I0@0I0I0@0@0I0 bI0t5(Lhqr"#QR......@0@0@0 @0@0@0 @0 K00 @5 + -K00P @(K00@K00 @K0 0 fK0 I0 !QJ#U^J#aJe(0(0( $$$' H0Z{{ %AH '/D00Wm4{{{!"#$&>?@B{  '!!ee4GG.JJ.B*urn:schemas-microsoft-com:office:smarttagscountry-region9*urn:schemas-microsoft-com:office:smarttagsplace  h}MT]_* . > 16X\`d$(;?14z}TW 8:04~UWj( / $$%%(%]&_&&&^)f)f+j+++&,.,V-^-................333333333333333333333333333333333333333333333333r................................>!?,G/>!?,M{(qr"#%LQR.@..Np..T$.NUnknownGz Times New Roman5Symbol3& z Arial3Times"1hc&c&'T'T!4..2HX ?2QUC HI  Oh+'0l  ( 4 @LT\dQUỐC HỘI Normal 1Microsoft Office Word@Ik@!@!'՜.+,0 hp|   T.  QUỐC HỘI Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCEFGHIJKMNOPQRSTUVWXYZ[\]^`abcdefhijklmnqRoot Entry F!sData D1TableL%WordDocument4SummaryInformation(_DocumentSummaryInformation8gCompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q