ࡱ> q` bjbjqPqP <::D / / / /4/dx 5/////1114444444$L6h8X#5-1s1^111#5//P52221//4214222// ( /12q3f5052 91 92 9211211111#5#5211151111x x x $x x x < CHNH PH CNG HA X HI CH NGH(A VIT NAM c lp - T do - Hnh phc S: 121/2010/N-CPH Ni, ngy 30 thng 12 nm 2010 NGH NH V sa i, b sung mt s iu ca Ngh nh s 142/2005/N-CP ngy 14 thng 11 nm 2005 ca Chnh ph v thu tin thu t, thu mt nc  CHNH PH Cn c Lut T chc Chnh ph ngy 25 thng 12 nm 2001; Cn c Lut t ai ngy 26 thng 11 nm 2003; Cn c Lut u t ngy 29 thng 11 nm 2005; Cn c Lut Qun l thu ngy 29 thng 11 nm 2006; Xt  ngh ca B trng B Ti chnh, NGH NH: iu 1. Phm vi sa i, b sung Ngh nh ny quy nh vic sa i, b sung mt s iu ca Ngh nh s 142/2005/N-CP ngy 14 thng 11 nm 2005 ca Chnh ph v thu tin thu t, thu mt nc (sau y gi l Ngh nh s 142/2005/N-CP). iu 2. Sa i, b sung mt s iu ca Ngh nh s 142/2005/N-CP nh sau: 1. Sa i iu 1 nh sau: "iu 1. Phm vi iu chnh Ngh nh ny quy nh thu tin thu t, thu mt nc khi: 1. Nh nc cho thu t, gm t trn b mt v phn ngm ca cng trnh xy dng trn mt t theo quy nh ca Lut t ai. 2. Nh nc cho thu t phn di mt t  xy dng cng trnh ngm nhm mc ch kinh doanh theo quy hoch c duyt m khng s dng phn mt t. 3. Chuyn t hnh thc c Nh nc giao t sang cho thu t. 4. Nh nc cho thu mt nc". 2. Sa i im a, im c khon 2 iu 2 nh sau: "a) Ngi Vit Nam nh c  nc ngoi, t chc, c nhn nc ngoi (bao gm c t chc kinh t lin doanh gia cc nh u t trong nc v nh u t nc ngoi) thu t  thc hin d n u t sn xut nng nghip, lm nghip, nui trng thy sn, lm mui; lm mt bng xy dng c s sn xut, kinh doanh; xy dng cng trnh cng cng c mc ch kinh doanh; xy dng kt cu h tng  chuyn nhng hoc cho thu; hot ng khong sn, sn xut vt liu xy dng, lm  gm; xy dng nh   bn hoc cho thu. c) T chc kinh t, h gia nh, c nhn; ngi Vit Nam nh c  nc ngoi, t chc, c nhn nc ngoi (bao gm c t chc kinh t lin doanh gia cc nh u t trong nc v nh u t nc ngoi) thu mt nc, mt bin khng thuc cc nhm t quy nh ti iu 13 Lut t ai  thc hin d n u t". 3. B sung iu 5a nh sau: "iu 5a. n gi thu t 1. Trng hp thu t tr tin thu t hng nm th n gi thu t mt nm tnh bng 1,5% gi t theo mc ch s dng t thu do y ban nhn dn tnh, thnh ph trc thuc Trung ng (sau y gi l y ban nhn dn cp tnh) ban hnh theo quy nh ca Chnh ph v phng php xc nh gi t v khung gi cc loi t. Trng hp gi t do y ban nhn dn cp tnh quy nh ti thi im cho thu t cha st vi gi chuyn nhng quyn s dng t thc t trn th trng trong iu kin bnh thng th y ban nhn dn cp tnh cn c vo gi chuyn nhng quyn s dng t thc t trn th trng ti a phng  quyt nh mc gi c th cho ph hp. 2. i vi t thuc  th, trung tm thng mi, dch v, u mi giao thng, khu dn c tp trung c kh nng sinh li c bit, c li th trong vic s dng t lm mt bng sn xut kinh doanh, thng mi v dch v th cn c vo thc t a phng, y ban nhn dn cp tnh quyt nh n gi thu t ti a khng qu hai (02) ln n gi thu t theo quy nh ti khon 1 iu ny. 3. i vi t  vng su, vng xa, vng ni cao, hi o, vng c iu kin kinh t - x hi kh khn, c bit kh khn; t s dng vo mc ch sn xut nng nghip, lm nghip, nui trng thy sn, lm mui; t s dng lm mt bng sn xut kinh doanh ca d n thuc l)nh vc khuyn khch u t, l)nh vc c bit khuyn khch u t th cn c vo thc t a phng, y ban nhn dn cp tnh quyt nh n gi thu t ti thiu khng di 0,5 ln n gi thu t quy nh ti khon 1 iu ny. 4. Trng hp nh nc cho thu t tr tin thu t mt ln cho c thi gian thu th s tin thu t phi np c tnh bng vi s tin s dng t phi np nh trng hp giao t c thu tin s dng t c cng mc ch s dng t v cng thi hn s dng t. Trng hp thi hn hot ng ca d n ghi trn Giy chng nhn u t (Giy php u t) khc vi thi hn thu t trong trng hp tr tin thu t mt ln quy nh ti im ny th thi hn hot ng ca d n c iu chnh ph hp vi thi hn thu t. 5. n gi thu t trong trng hp u gi quyn s dng t thu hoc u thu d n c s dng t thu l n gi trng u gi, c th nh sau: a) u gi quyn s dng t thu hoc u thu d n c s dng t thu i vi hnh thc tr tin thu t mt ln cho c thi hn thu t th n gi thu t l n gi trng u gi. S tin thu t phi np trong trng hp ny l n gi trng u gi nhn (x) vi din tch t thu nhn (x) vi thi hn thu t (bng vi s tin s dng t phi np v tng ng nh trng hp u gi giao t c thu tin s dng t). b) u gi quyn s dng t thu hoc u thu d n c s dng t thu i vi hnh thc tr tin thu t hng nm th n gi thu t l n gi trng u gi; n gi ny c n nh trong 10 nm, ht thi gian n nh, vic iu chnh n gi thu t p dng nh trng hp nh nc cho thu t tr tin thu t hng nm khng theo hnh thc u gi nhng mc iu chnh ca thi k n nh 10 nm tip theo khng vt qu 30% n gi thu t ca k n nh trc. 6. i vi cng trnh kin trc xy dng trn mt nc thuc mt trong cc nhm t quy nh ti iu 13 Lut t ai th p dng n gi thu t quy nh ti khon 1, khon 2, khon 3, khon 4, khon 5 iu ny. 7. n gi thu t  xy dng cng trnh ngm (khng phi l phn ngm ca cng trnh xy dng trn mt t) c xc nh khng qu 30% n gi thu t trn b mt c cng mc ch s dng. n gi thu t c th do y ban nhn dn cp tnh p dng cho ph hp vi thc t ti a phng". 4. Sa i khon 1 iu 6 nh sau: "1. Cn c gi t v n gi thu t quy nh ti iu 5a Ngh nh ny, y ban nhn dn cp tnh ban hnh n gi thu t (mc t l % gi t theo mc ch s dng t thu) cho tng loi t, loi  th, loi x, khu vc, loi ng ph, v tr hng t". 5. B sung khon 3 iu 7 nh sau: "3. Trng hp ngi c Nh nc cho thu t thc hin ng trc tin bi thng, h tr, ti nh c v kinh ph t chc thc hin bi thng, gii phng mt bng theo phng n c cp c thm quyn ph duyt th c tr s tin  ng trc vo tin thu t phi np theo phng n c duyt; Mc c tr khng vt qu s tin thu t phi np. S tin bi thng, h tr, ti nh c v kinh ph t chc thc hin bi thng, gii phng mt bng cn li cha c tr vo tin thu t phi np (nu c) c tnh vo vn u t ca d n". 6. Sa i khon 1 iu 8 nh sau: "1. n gi thu t ca mi d n c n nh 05 nm. Ht thi hn n nh, nu gi t do y ban nhn dn cp tnh quy nh v cng b c s bin ng khng qu 20% so vi gi t  tnh tin thu t ti thi im xc nh n gi thu t ln trc  th S Ti chnh (i vi trng hp t chc kinh t, ngi Vit Nam nh c  nc ngoi, t chc, c nhn nc ngoi thu t), y ban nhn dn cp huyn (i vi trng hp h gia nh, c nhn thu t) quyt nh n gi thu t cho thi hn tip theo. Trng hp gi t do y ban nhn dn cp tnh quy nh v cng b c s bin ng t 20% tr ln so vi t  tnh tin thu t ti thi im xc nh n gi thu t ln trc  th S Ti chnh ch tr xc nh li v trnh y ban nhn dn cp tnh quyt nh iu chnh cho ph hp lm c s  S Ti chnh (i vi trng hp t chc kinh t, ngi Vit Nam nh c  nc ngoi, t chc, c nhn nc ngoi thu t), y ban nhn dn cp huyn (i vi trng hp h gia nh, c nhn thu t) quyt nh iu chnh n gi thu ca thi hn (05 nm) tip theo". 7. Sa i khon 2 iu 9 nh sau: "2. D n thu t, thu mt nc trc ngy 01 thng 01 nm 2006 np tin thu t, thu mt nc hng nm m cha thc hin iu chnh li n gi thu t th vic xc nh li n gi thu t c thc hin nh sau: a) D n u t m ti mt trong ba loi giy t sau y: Giy chng nhn u t (Giy php u t), Quyt nh cho thu t, Hp ng thu t do c quan nh nc c thm quyn cp (k kt) c quy nh n gi thu t, thu mt nc v nguyn tc iu chnh n gi thu th c tip tc thc hin nguyn tc iu chnh n gi thu  ghi trong Giy chng nhn u t (Giy php u t); Quyt nh cho thu t hoc Hp ng thu t. b) D n u t khng thuc quy nh ti im a khon 2 iu ny th thc hin iu chnh n gi thu theo quy nh ti iu 5a, iu 5, iu 6 Ngh nh ny". 8. B sung iu 12a nh sau: "iu 12a. `  6 8 : < N P  z | 2 4 H J 4~MXڌ @4ҶҫīīwnwnwnwnwīīīlīīUhhCJ]aJhhhhCJ]aJ%jhh5CJUaJmHnHuhh5CJaJhhhh5CJaJhhhhCJaJhhhh6CJ]aJhhhh5CJ\aJhhhhCJaJhhhh5CJ\aJ(jhh5CJU\aJmHnHu( =Ukdt$$If0 !%2[%622 l4a $$Ifa$gdhUkd$$If0 !%2[%622 l4a $$Ifa$gdh 8 < P | 4 J 4>l*$7dxx`7a$gdh$7dxx`7a$gdh$a$gdh FX"N&h(v*+/2p4679X9$<==A|FF|HK.MhM:Y$7dxx`7a$gdhXc nh ngh)a v ti chnh i vi d n u t s dng t c ngun gc do cc t chc kinh t ang c nh nc cho thu t tr tin thu t hng nm. 1. T chc kinh t ang c Nh nc cho thu t tr tin thu t hng nm, nu c cp c thm quyn cho php u t d n mi v kinh doanh bt ng sn (nh , nh cho thu), trung tm thng mi, dch v trn t Nh nc ang cho thu th: a) Trng hp t chc kinh t t thc hin d n u t th phi chuyn t hnh thc thu t tr tin thu t hng nm sang giao t c thu tin s dng t. b) Trng hp t chc kinh t c c quan nh nc c thm quyn cho php lin doanh, lin kt vi t chc kinh t khc (hnh thnh php nhn mi)  thc hin d n u t th php nhn mi phi thc hin theo hnh thc giao t c thu tin s dng t (trng hp php nhn mi thuc i tng c giao t c thu tin s dng t); phi chuyn sang thu t tr tin thu t mt ln cho c thi gian thu (trng hp php nhn mi thuc i tng thu t tr tin thu t mt ln cho c thi gian thu). 2. Trng hp c quan nh nc c thm quyn thu hi t ang cho t chc kinh t thu  giao cho t chc kinh t khc u t d n mi v kinh doanh bt ng sn (nh , nh cho thu), trung tm thng mi, dch v th phi thc hin giao t thng qua hnh thc u gi quyn s dng t hoc u gi cho thu t tr tin thu t mt ln cho c thi gian thu. 3. Vic xc nh thu tin s dng t, tin thu t tr tin thu t mt ln cho c thi gian thu i vi cc trng hp quy nh ti khon 1 v trng hp giao t, cho thu t khng thc hin c bng hnh thc u gi theo quy nh ti khon 2 iu ny c thc hin theo quy nh ca Chnh ph. Gi t tnh thu tin s dng t, tin thu t tr mt ln cho c thi gian thu do y ban nhn dn cp tnh quyt nh st vi gi t thc t trn th trng trong iu kin bnh thng". 9. Sa i khon 2 iu 13 nh sau: "2. Trng hp ngi thu t, thu mt nc va thuc i tng c min tin thu t, thu mt nc va thuc i tng c gim tin thu t, thu mt nc th c min tin thu t, thu mt nc; ht thi hn min tin thu t, thu mt nc th c gim tin thu t, thu mt nc theo quy nh cho thi gian thu t cn li; trng hp c hng nhiu mc gim tin thu t, thu mt nc khc nhau th c hng mc gim cao nht". 10. Sa i khon 4 iu 14 nh sau:  4. K t ngy d n hon thnh a vo hot ng, c th nh sau: a) Ba (3) nm i vi d n thuc Danh mc l)nh vc khuyn khch u t, ti c s sn xut kinh doanh mi ca t chc kinh t thc hin di di theo quy hoch, di di do nhim mi trng. b) By (7) nm i vi d n u t vo a bn c iu kin kinh t - x hi kh khn c) Mi mt (11) nm i vi d n u t ti a bn c iu kin kinh t - x hi c bit kh khn; d n u t thuc Danh mc l)nh vc c bit khuyn khch u t; d n thuc Danh mc l)nh vc khuyn khch u t c u t ti a bn c iu kin kinh t - x hi kh khn. d) Mi lm (15) nm i vi d n thuc Danh mc l)nh vc khuyn khch u t c u t ti a bn c iu kin kinh t - x hi c bit kh khn; d n thuc Danh mc l)nh vc c bit khuyn khch u t c u t ti a bn c iu kin kinh t - x hi kh khn. Danh mc l)nh vc khuyn khch u t, l)nh vc c bit khuyn khch u t, a bn c iu kin kinh t - x hi kh khn, a bn c iu kin kinh t - x hi c bit kh khn thc hin theo quy nh ca Chnh ph". 11. Sa i khon 1, khon 2 iu 18 nh sau: "1. Trng hp np tin thu t, thu mt nc hng nm S tin  ng trc (nu c) v bi thng, h tr, ti nh c v kinh ph t chc thc hin bi thng, gii phng mt bng theo phng n c cp c thm quyn ph duyt c tr vo tin thu t phi np, c quy i ra s nm, thng tng ng phi np tin thu t theo gi thu t ti thi im xc nh tin thu t phi np k u v c xc nh l s nm, thng  hon thnh vic np tin thu t hng nm. S thi gian thu t cn li c tip tc p dng np tin thu t hng nm. S thi gian thu t cn li c tip tc p dng np tin thu t hng nm nh sau: a) Trng hp bnh thng Tin thu t, thu mt nc phi np 01 nm=n gi thu t, thu mt ncxDin tch t thu, mt nc thu-Tin thu t, thu mt nc c gim theo quy nh ti khon 1 iu 15 Ngh nh ny (nu c)b) Trng hp c gim tin thu t, thu mt nc theo quy nh ti khon 2 hoc khon 3 iu 15 Ngh nh ny. Tin thu t, thu mt nc phi np 01 nm=Tin thu t, thu mt nc phi np theo xc nh ti im a khon 1 iu ny-Tin thu t, thu mt nc c gim theo quy nh ti khon 2, khon 3 iu 15 Ngh nh ny (nu c)Ghi ch: - Tin bi thng, h tr, ti nh c v kinh ph t chc thc hin bi thng, gii phng mt bng (nu c) c quy i ra nm, thng v c tr vo thi gian phi np tin thu t nhng mc tr ti a khng qu thi gian phi np tin thu t. - Nm np tin thu t, thu mt nc tnh theo nm dng lch t 01 thng 01 n ht ngy 31 thng 12 hng nm. Trng hp nm u thu t, thu mt nc, nm kt thc thu t, thu mt nc khng  12 thng th tin thu nm u v nm kt thc thu tnh theo s thng thu. 2. Trng hp np tin thu mt ln cho c thi gian thu t, thu mt nc. Tin thu t phi np=Gi giao t c thu tin s dng t ca loi t tng ng vi cng thi hnxDin tch t thu-Tin thu t c gim theo quy nh ti khon 1 iu 15 Ngh nh ny (nu c)-Tin bi thng, h tr, ti nh c v kinh ph t chc thc hin bi thng, gii phng mt bng theo phng n c cp c thm quyn ph duyt c tr vo tin thu t (nu c) Tin thu mt nc phi np=S nm phi np tin thu mt ncxn gi thu mt ncxDin tch mt nc thu-S tin thu mt nc c gim theo quy nh ti khon 1 iu 15 Ngh nh ny (nu c)Ghi ch: - Tin bi thng, h tr, ti nh c v kinh ph t chc thc hin bi thng, gii phng mt bng (nu c) c tr vo tin thu t phi np mt ln nhng mc tr ti a khng qu s tin thu t phi np. - S nm phi np tin thu t, thu mt nc bng tng s nm thu tr i s nm c min tin thu t, thu mt nc (nu c)" 12. Sa i khon 1 iu 22 nh sau: "1. Trng hp chm np tin thu t, thu mt nc vo ngn sch nh nc th ngi c thu t, thu mt nc phi chu np pht; vic x pht chm np tin thu t, thu mt nc thc hin theo mc quy nh ca Lut Qun l thu v cc vn bn hng dn thi hnh". iu 3. iu khon thi hnh 1. Ngh nh ny c hiu lc thi hnh t ngy 01 thng 3 nm 2011. 2. X l mt s vn  tn ti khi Ngh nh ny c hiu lc thi hnh; a) Trng hp nh u t thc hin ng trc tin bi thng, h tr, ti nh c v kinh ph t chc thc hin bi thng, gii phng mt bng theo phng n  c ph duyt theo chnh sch bi thng, h tr v ti nh c khi Nh nc thu hi t trc ngy 01 thng 10 nm 2009 th c tr chi ph bi thng t, h tr t vo tin thu t phi np, mc c tr khng vt qu s tin thu t phi np. Trng hp nh u t thc hin ng trc tin bi thng, h tr, ti nh c v kinh ph t chc thc hin bi thng, gii phng mt bng theo phng n  c ph duyt theo quy nh ti Ngh nh s 69/2009/N-CP ngy 13 thng 8 nm 2009 ca Chnh ph th c tr s tin  ng trc vo tin thu t phi np theo quy nh ti iu 15 Ngh nh s 69/2009/N-CP ngy 13 thng 8 nm 2009 ca Chnh ph. b) i vi cc trng hp  k hp ng thu t v  xc nh n gi thu t ang thc hin trong thi gian n nh tin thu t (05 nm) th khi ht thi gian n nh  mi iu chnh n gi thu t theo quy nh ti Ngh nh ny. 3. 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