ࡱ> q` *:bjbjqPqP ?\::n>>>8>>|>BEZ?^?t?t?t?O@O@O@CCCCCCC$rGhIN DO@O@O@O@O@ Dt?t?E_B_B_BO@t?t?C_BO@C_B_B_Bt?N? - m>O@_BBdE0E_B(JA(J_B(J_B$_BO@O@O@ D DAO@O@O@EO@O@O@O@BBB$>BBB>j CHNH PH --------- S : 142/2005/N-CPCNG HA X HI CH NGH(A VIT NAM c lp - T do - Hnh phcH Ni, ngy 14 thng 11 nm 2005 NGH NH 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 Php lnh Gi ngy 26 thng 4 nm 2002; Xt  ngh ca B trng B Ti chnh, NGH NH : Chng I NHNG QUY NH CHUNG 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. 2. Chuyn t hnh thc c Nh nc giao t sang cho thu t. 3. Nh nc cho thu mt nc. iu 2. i tng thu tin thu t, thu mt nc 1. Nh nc cho thu t thu tin thu t hng nm trong cc trng hp sau y: a) H gia nh, c nhn: - Thu t  sn xut nng nghip, lm nghip, nui trng thu sn, lm mui. - C nhu cu tip tc s dng din tch t nng nghip vt hn mc c giao trc ngy 01 thng 01 nm 1999 m thi hn s dng t  ht theo quy nh ti khon 2 iu 67 ca Lut t ai 2003. - S dng t nng nghip vt hn mc giao t t ngy 01 thng 01 nm 1999 n trc ngy Lut t ai 2003 c hiu lc thi hnh, tr din tch t do nhn chuyn quyn s dng t. - Thu t lm mt bng xy dng c s sn xut, kinh doanh; hot ng khong sn; sn xut vt liu xy dng, lm  gm. - S dng t  xy dng cng trnh cng cng c mc ch kinh doanh. - H gia nh, c nhn khng trc tip sn xut nng nghip, lm nghip, nui trng thu sn, lm mui c giao t khng thu tin s dng t phi chuyn sang thu t theo quy nh ti im b khon 4 iu 82 Lut t ai 2003. b) T chc kinh t thu t  thc hin d n u t sn xut nng nghip, lm nghip, nui trng thu 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. c) Doanh nghip nh nc  c nh nc giao t khng thu tin s dng t  s dng vo mc ch sn xut nng nghip, lm nghip, nui trng thu sn, lm mui trc ngy 01 thng 01 nm 1999 phi chuyn sang thu t theo quy nh ti khon 2 iu 73 Lut t ai 2003. d) T chc kinh t c nh nc giao t c thu tin s dng t v  np tin s dng t hoc nhn chuyn nhng quyn s dng t v  tr tin nhn chuyn nhng quyn s dng t m tin s dng t  np, tin nhn chuyn nhng quyn s dng t  tr thuc vn ngn sch nh nc; t chc kinh t  mua ti sn thanh l, ho gi, nhng bn do ph sn, ht nhu cu s dng gn vi t cha np tin s dng t c chuyn sang thu t. ) Cc trng hp khc do Th tng Chnh ph quyt nh theo  ngh ca B trng, Th trng c quan ngang B, c quan thuc Chnh ph, Ch tch y ban nhn dn cc tnh, thnh ph trc thuc Trung ng. 2. Nh nc cho thu t, thu mt nc thu tin thu hng nm hoc thu tin thu mt ln cho c thi gian thu t, thu mt nc trong cc trng hp sau y: a) Ngi Vit Nam nh c  nc ngoi, t chc, c nhn nc ngoi thu t  thc hin d n u t sn xut nng nghip, lm nghip, nui trng thu 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. b) T chc nc ngoi c chc nng ngoi giao, t chc phi chnh ph thu t  xy dng tr s lm vic. c) T chc kinh t, h gia nh, c nhn; ngi Vit Nam nh c  nc ngoi, t chc, c nhn nc ngoi thu mt nc, mt bin khng thuc cc nhm t quy nh ti iu 13 Lut t ai 2003  thc hin d n u t. d) Cc trng hp khc do Th tng Chnh ph quyt nh theo  ngh ca B trng, Th trng c quan ngang B, c quan thuc Chnh ph, Ch tch y ban nhn dn cc tnh, thnh ph trc thuc Trung ng. iu 3. i tng khng thu tin thu t 1. Ngi c Nh nc giao t khng thu tin s dng t theo quy nh ti iu 33 Lut t ai. 2. Ngi c Nh nc giao t c thu tin s dng t theo quy nh ti iu 34 Lut t ai. 3. T chc, c nhn s dng t xy dng kt cu h tng s dng chung trong khu cng nghip theo quy hoch c cp c thm quyn ph duyt. 4. T chc, c nhn c php thm d, khai thc khong sn m khng s dng lp t mt v khng lm nh hng n vic s dng lp t mt th khng thu tin thu t i vi din tch khng s dng trn mt t. Chng II QUY NH C TH V TIN THU T, THU MT NC iu 4. n gi thu t 1. n gi thu t mt nm tnh bng 0,5% gi t theo mc ch s dng t thu do y ban nhn dn tnh, thnh ph trc thuc Trung ng (sau y gi chung l y ban nhn dn cp tnh) ban hnh theo quy nh ca Ngh nh s 188/2004/N-CP ngy 16 thng 11 nm 2004 ca Chnh ph v phng php xc nh gi t v khung gi cc loi t. 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, Ch tch y ban nhn dn cp tnh quyt nh ban hnh n gi thu t cao hn n gi theo quy nh nhng ti a khng qu 04 ln n gi thu t quy nh ti khon 1 iu ny. 3. t  vng su, vng xa, vng ni cao, hi o, vng c iu kin kinh t - x hi kh khn, vng c iu kin kinh t - x hi c bit kh khn; t s dng vo mc ch sn xut nng nghip, lm nghip, nui trng thu 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 Ch tch y ban nhn dn cp tnh quyt nh ban hnh n gi thu t thp hn n gi thu t theo quy nh, nhng mc gi cho thu t thp nht bng 0,5 ln n gi thu t quy nh ti khon 1 iu ny. 4. 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. iu 5. Khung gi thu mt nc 1. Mt nc khng thuc phm vi quy nh ti iu 13 Lut t ai 2003, khung gi thu c quy nh nh sau: a) D n s dng mt nc c nh: t 10.000.000 ng n 100.000.000 ng/km2/nm. b) D n s dng mt nc khng c nh: t 50.000.000 ng n 250.000.000 ng/km2/nm. 2. Gi thu mt nc ca tng d n do Ch tch y ban nhn dn cp tnh quyt nh; trng hp mt bin thu thuc a gii hnh chnh ca t hai tnh, thnh ph trc thuc Trung ng tr ln th Ch tch y ban nhn dn cc tnh, thnh ph trc thuc Trung ng thng nht gi thu mt nc; nu khng thng nht c th bo co Th tng Chnh ph quyt nh. 3. B Ti chnh hng dn xc nh tin thu mt bin i vi cc d n khai thc du kh  lnh hi v thm lc a Vit Nam. iu 6. Xc nh n gi thu t cho tng d n c th 1. Cn c gi t do y ban nhn dn cp tnh ban hnh theo quy nh ca Ngh nh s 188/2004/N-CP ngy 16 thng 11 nm 2004 ca Chnh ph v phng php xc nh gi t v khung gi cc loi t; cn c n gi thu t quy nh ti iu 4 Ngh nh ny; y ban nhn dn cp tnh ban hnh n gi thu t cho tng loi t, loi  th, loi x, khu vc, loi ng ph, v tr, hng t. 2. Cn c vo n gi thu t do y ban nhn dn cp tnh quy nh: a) Gim c S Ti chnh quyt nh n gi thu t cho tng d n c th i vi trng hp t chc kinh t, ngi Vit Nam nh c  nc ngoi , t chc, c nhn nc ngoi thu t. b) Ch tch y ban nhn dn cp huyn quyt nh n gi thu t cho tng d n c th i vi h gia nh, c nhn thu t. Trng hp c kin khc nhau v n gi thu t gia ngi thu t vi c quan c thm quyn quyt nh gi thu t th quyt nh gii quyt ca Ch tch y ban nhn dn cp tnh l quyt nh cui cng. iu 7. Xc nh tin thu t, thu mt nc 1. Tin thu t, thu mt nc thu mt nm bng din tch thu nhn vi n gi thu t, thu mt nc. 2. Tin thu t, thu mt nc c thu k t ngy c quyt nh cho thu t, thu mt nc ca c quan nh nc c thm quyn; trng hp thi im bn giao t, mt nc trn thc a khng ng vi thi im ghi trong quyt nh cho thu t, thu mt nc th thu tin thu t, thu mt nc theo thi im bn giao t, mt nc. 3. Ngi c Nh nc cho thu t m ng trc tin bi thng t, h tr t th c tr vo tin thu t phi np; trng hp n ht thi hn thu t m cha tr ht tin bi thng t, h tr t th c tr vo thi hn c gia hn thu t tip theo. Trng hp ht thi hn thu t, Nh nc thu hi t th tin bi thng t, h tr t cha tr ht vo tin thu t, c bi thng theo quy nh ca php lut v bi thng, h tr khi Nh nc thu hi t. iu 8. Thi gian n nh n gi thu t, thu mt nc 1. n gi thu t ca mi d n c n nh 05 nm. Ht thi hn n nh, Gim c S Ti chnh, Ch tch y ban nhn dn cp huyn iu chnh n gi thu t p dng cho thi hn tip theo. n gi thu t p dng cho thi hn tip theo c iu chnh theo quy nh ti iu 4, iu 6 Ngh nh ny. 2. n gi thu mt nc ca mi d n c n nh 05 nm. Ht thi hn n nh, Ch tch y ban nhn dn cp tnh iu chnh n gi thu mt nc p dng cho thi hn tip theo. n gi thu mt nc p dng cho thi hn tip theo c iu chnh theo quy nh ti iu 5 Ngh nh ny. 3. iu chnh n gi thu t, thu mt nc trong cc trng hp sau y: a) D n  thc hin thu tin thu t, thu mt nc ht thi hn n nh theo quy nh ti khon 1, khon 2 iu ny. b) D n thay i mc ch s dng t thu th thc hin iu chnh li n gi thu theo mc ch s dng mi ti thi im thay i mc ch s dng t. 4. Vic iu chnh n gi thu t, thu mt nc khng p dng cho cc trng hp: a) Ti thi im Ch tch y ban nhn dn cp tnh iu chnh n gi thu t, thu mt nc, cha ht thi gian n nh n gi thu tr trng hp quy nh ti khon 2 iu 9 Ngh nh ny. b) D n tr tin thu t, thu mt nc 01 ln cho c thi hn thu m ti thi im Ch tch y ban nhn dn cp tnh iu chnh n gi thu t, thu mt nc  xc nh xong n gi thu t, thu mt nc,  np tin thu t, thu mt nc. iu 9. p dng n gi thu t, thu mt nc 1. D n thu t, thu mt nc t ngy 01 thng 01 nm 2006 th p dng n gi thu t, thu mt nc quy nh ti iu 4, iu 5, iu 6 Ngh nh ny. 2. D n thu t, thu mt nc trc ngy 01 thng 01 nm 2006 m np tin thu t, thu mt nc hng nm, th nay xc nh li n gi thu theo quy nh ti iu 4, iu 5, iu 6 Ngh nh ny v c p dng k t ngy 01 thng 01 nm 2006. 3. Cc trng hp thu t, thu mt nc trc ngy Ngh nh ny c hiu lc m  np trc tin thu t, thu mt nc cho nhiu nm, th trong thi hn  np tin thu t, thu mt nc khng phi xc nh li n gi thu t, thu mt nc theo quy nh ca Ngh nh ny. Ht thi hn  np tin thu t, thu mt nc th xc nh li n gi thu t, thu mt nc ca thi gian tip theo, theo quy nh ti Ngh nh ny. 4. Cc trng hp thu t, thu mt nc trc ngy Ngh nh ny c hiu lc  np tin thu t, thu mt nc 01 ln cho c thi gian thu t, thu mt nc th khng xc nh li n gi thu t, thu mt nc theo quy nh ti Ngh nh ny. 5. Cc trng hp  c cc c quan c thm quyn cho php dng gi tr quyn s dng t thu (tin thu t, thu mt nc) gp vn lin doanh, lin kt trc ngy Ngh nh ny c hiu lc th khng iu chnh theo quy nh ca Ngh nh ny. Ht thi hn gp vn lin doanh, lin kt bng gi tr quyn s dng t th phi xc nh li n gi thu t, thu mt nc theo quy nh ti iu 4, iu 5, iu 6 Ngh nh ny. iu 10. Chuyn t giao t sang thu t i vi h gia nh, c nhn 1. H gia nh, c nhn c Nh nc giao t nng nghip trong hn mc c php chuyn mc ch s dng t sang mc ch sn xut kinh doanh phi nng nghip m la chn hnh thc thu t, th c tr gi tr quyn s dng t nng nghip vo tin thu t phi np, nhng mc c tr khng c vt qu s tin thu t phi np. 2. H gia nh, c nhn c Nh nc giao t c thu tin s dng t hoc nhn chuyn nhng quyn s dng t ca ngi s dng t hp php, nay chuyn sang thu t, th c tr gi tr quyn s dng t tnh theo gi t theo mc ch s dng t c giao, mc ch s dng t khi nhn chuyn nhng vo tin thu t phi np, nhng mc c tr khng c vt qu s tin thu t phi np. iu 11. Chuyn t giao t sang thu t i vi t chc 1. T chc c giao t c thu tin s dng t m tin s dng t  np khng c ngun gc t ngn sch nh nc nay c php chuyn mc ch s dng t sang mc ch sn xut kinh doanh phi nng nghip m la chn hnh thc thu t, th c tr gi tr quyn s dng t vo tin thu t phi np, nhng mc c tr khng c vt qu s tin thu t phi np. 2. T chc c giao t khng thu tin s dng t c php chuyn mc ch s dng t sang mc ch sn xut kinh doanh phi nng nghip m la chn hnh thc thu t th np tin thu t theo quy nh ti iu 4, iu 6 Ngh nh ny. 3. T chc nhn chuyn nhng quyn s dng t hp php m tin nhn chuyn nhng  tr khng c ngun gc t ngn sch nh nc nay chuyn sang thu t, th c tr gi tr quyn s dng t tnh theo gi t ti thi im chuyn sang thu t vo tin thu t phi np, nhng mc c tr khng c vt qu s tin thu t phi np. iu 12. Xc nh tin bi thng t, h tr t, gi tr quyn s dng t c giao, do nhn chuyn nhng c tr vo tin thu t 1. Tin bi thng t, h tr t c tr vo tin thu t phi np quy nh ti khon 3 iu 7 Ngh nh ny c tnh theo gi t tnh bi thng ti thi im tr tin bi thng t, h tr t ca loi t cng mc ch s dng vi t  bi thng, h tr do y ban nhn dn cp tnh ban hnh. 2. Gi tr quyn s dng t c giao, do nhn chuyn nhng quyn s dng t c tr vo tin thu t phi np quy nh ti iu 10, iu 11 Ngh nh ny c tnh theo gi ca loi t c giao, loi t khi nhn chuyn nhng ti thi im chuyn t giao t sang thu t do y ban nhn dn cp tnh ban hnh. Chng III MIN, GIM TIN THU T, THU MT NC iu 13. Nguyn tc thc hin min, gim tin thu t, thu mt nc 1. t thu, mt nc thu  thc hin d n u t thuc i tng c min, gim tin thu t, thu mt nc th c thc hin theo tng d n u t. 2. Trong trng hp t thu, mt nc thu thuc i tng c hng c min v gim tin thu t, thu mt nc th ch c hng min tin thu t, thu mt nc; trng hp c hng nhiu mc gim tin thu t, thu mt nc khc nhau th c hng mc gim cao nht. 3. Khng p dng min, gim tin thu t trong trng hp u gi quyn s dng t  cho thu t. 4. Min, gim tin thu t, thu mt nc theo quy nh ti iu 14, iu 15 Ngh nh ny ch c thc hin trc tip vi i tng c thu v tnh trn s tin thu t, thu mt nc phi np. 5. D n ang hot ng m c u i v min, gim tin thu t, thu mt nc cao hn quy nh ca Ngh nh ny th c hng mc u i cho thi gian cn li; trng hp mc u i thp hn quy nh ti Ngh nh ny th c hng theo quy nh ti Ngh nh ny ca thi hn u i cn li. iu 14. Min tin thu t, thu mt nc Min tin thu t, thu mt nc trong cc trng hp sau: 1. D n u t thuc l)nh vc c bit khuyn khch u t c u t ti a bn kinh t - x hi c bit kh khn. 2. D n s dng t xy dng nh chung c cho cng nhn ca cc khu cng nghip theo d n c cp c thm quyn ph duyt bao gm c gi bn hoc gi cho thu nh, trong c cu gi bn hoc gi cho thu nh khng c chi ph v tin thu t; d n s dng t xy dng k tc x sinh vin bng tin t ngn sch nh nc, n v c giao qun l s dng cho sinh vin  ch c tnh thu ph  trang tri chi ph phc v, in nc, chi ph qun l v chi ph khc c lin quan, khng c tnh chi ph v tin thu t v khu hao gi tr nh; d n s dng t xy dng cng trnh cng cng c mc ch kinh doanh (x hi ho) thuc l)nh vc gio dc, y t, vn ho, th dc, th thao, khoa hc - cng ngh. 3. Trong thi gian xy dng theo d n c cp c thm quyn ph duyt; trng hp d n c nhiu hng mc cng trnh hoc giai on xy dng c lp vi nhau th min tin thu theo tng hng mc hoc giai on xy dng c lp ; trng hp khng th tnh ring c tng hng mc hoc giai on xy dng c lp th thi gian xy dng c tnh theo hng mc cng trnh c t trng vn ln nht. 4. K t ngy xy dng hon thnh a d n vo hot ng, c th nh s(,6<HRTVҺxf[F2'haha5B*OJQJ\^Jph)h4"5B*CJOJQJ\^JaJphh4"5CJ\aJ#haB*CJOJQJ^JaJph/hah4"5B*CJOJQJ\^JaJph)hah4"B*CJOJQJ^JaJph)hahaB*CJOJQJ^JaJph/hah4"5B*CJOJQJ\^JaJph/hah4"5B*CJOJQJ\^JaJph)ha5B*CJOJQJ\^JaJph(TV i`kd$$Ifl4FE "G #    4 laf4$$If]`a$$$If]`a$$$If`a$ 9(:    " $ & ( * , vaH1h4"5B*CJOJQJ\^JaJmHphsH)h4"5B*CJOJQJ\^JaJph h4"5CJOJQJ\^JaJh4"CJaJh4"CJOJQJ^JaJ)h4"5B*CJOJQJ\^JaJphh4"6B*CJ]aJphha6B*CJ]aJphh4"5CJ\aJ)h4"5B*CJOJQJ\^JaJphhah4"5OJQJ\^J " $ & ||$$If]`a$$$If`a$`kd$$Ifl4FE "G     4 laf4& ( * , B ( 4 6  1`1 1`1 $`a$`kd$$Ifl4FE "G #    4 laf4, 4 N P b 2 ^4Z$ͻt\tP>P"h4"CJOJQJ^JaJmHsHh4"CJaJmHsH/h4"@B*CJOJQJ^JaJmHphsH/h4"@B*CJOJQJ^JaJmHphsH+h4"B*CJOJQJ^JaJmHphsH1h4"5B*CJOJQJ\^JaJmHphsH#h4"B*OJQJ^JmHphsH1h4"5B*CJOJQJ\^JaJmHphsH1h4"5B*CJOJQJ\^JaJmHphsH6 N P b > r 2 <p^ 4 $11$`1 1`11`1` $`a$Z #$&((|(B)* +,,,F-x- 1`1 $[$\$a$$1[$\$`1a$$1d7$8$[$\$`1a$$1d1$`1 1d`1 1`1 1`1$1[$\$`1a$$% %%&&''((|(**:** +"+,,D-F-x-".rj^O@Oh4"5CJ\aJmHsHh4"5CJ\aJmHsHh4"CJaJmHsHh4"mHsHh4"B*CJaJmHphsH1h4"5B*CJOJQJ\^JaJmHphsH+h4"B*CJOJQJ^JaJmHphsHh4"B*CJaJmHphsH+h4"B*CJOJQJ^JaJmHphsH"h4"CJOJQJ^JaJmHsH+h4"B*CJOJQJ^JaJmHphsH".$.../082:266(9h99D:::::>;@;;;< <0<<=2=D=ӪӒ|d|dӒRR#h4"@B*CJaJmHphsH.h4"B*CJH*OJQJ^JaJmHphsH+h4"B*CJOJQJ^JaJmHphsH/h4"@B*CJOJQJ^JaJmHphsH1h4"5B*CJOJQJ\^JaJmHphsHh4"B*CJaJmHphsH+h4"B*CJOJQJ^JaJmHphsH+h4"B*CJOJQJ^JaJmHphsHx-"038(9h9D::;>~??CCEFGHHKMFOO RdTfTT1`1 1`1 1`1D=F=b===>~??@@$@&@AAFCHCRCTC E"E,E.EFGHGGHFOOPսսxxxxx`/h4"@B*CJOJQJ^JaJmHphsH+h4"B*CJOJQJ^JaJmHphsH1h4"5B*CJOJQJ\^JaJmHphsH+h4"B*CJOJQJ^JaJmHphsH/h4"@B*CJOJQJ^JaJmHphsH#h4"@B*CJaJmHphsH/h4"@B*CJOJQJ^JaJmHphsHPP RRRRRdTTX XX&XZZ$Z4ZL[[g.hjpmmn nnnϹϹzz_I+h4"B*CJOJQJ^JaJmHphsH5h4"5@B*CJOJQJ\^JaJmHphsHh4"B*CJaJmHphsH1h4"5B*CJOJQJ\^JaJmHphsH+h4"B*CJOJQJ^JaJmHphsH+h4"B*CJOJQJ^JaJmHphsH/h4"@B*CJOJQJ^JaJmHphsH/h4"@B*CJOJQJ^JaJmHphsHTU*WWVYL[[\^LbBdg.hjmnnZqθ縠pdRd@/ ha5OJQJ\^JmHsH"ha56CJ\]aJmHsH"haCJOJQJ^JaJmHsHhaCJaJmHsH/ha@B*CJOJQJ^JaJmHphsH/ha@B*CJOJQJ^JaJmHphsH+haB*CJOJQJ^JaJmHphsHU+h4"B*CJOJQJ^JaJmHphsH1h4"5B*CJOJQJ\^JaJmHphsH/h4"@B*CJOJQJ^JaJmHphsHau: 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; d n thuc Danh mc l)nh vc c bit khuyn khch u t. 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 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. 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. 5. D n ang s dng t c giao khi chuyn sang thu t, nu d n  thuc i tng c min tin thu t, thu mt nc theo quy nh ti khon 1, khon 3, khon 4 iu ny th c min tin thu t cho thi gian cn li ca thi hn c min tin thu t. 6. D n gp kh khn phi tm ngng xy dng, tm ngng hot ng c min tin thu t, thu mt nc trong thi gian tm ngng xy dng c bn, tm ngng hot ng theo s xc nhn ca c quan cp giy php u t hoc cp ng k kinh doanh. 7. D n xy dng tr s lm vic ca cc c quan i din ngoi giao, c quan lnh s nc ngoi v c quan i din ca t chc quc t ti Vit Nam theo iu c quc t m Vit Nam l thnh vin hoc theo nguyn tc c i c li. 8. Cc trng hp khc do Th tng Chnh ph quyt nh theo  ngh ca B trng, Th trng c quan ngang B, c quan thuc Chnh ph, Ch tch y ban nhn dn cc tnh, thnh ph trc thuc Trung ng. iu 15. Gim tin thu t, thu mt nc Gim tin thu t, thu mt nc trong cc trng hp sau: 1. Thu t  s dng lm mt bng sn xut kinh doanh i vi hp tc x c gim 50% tin thu t. 2. Thu t, thu mt nc  s dng vo mc ch sn xut nng nghip, lm nghip, nui trng thu sn, lm mui m b thin tai, ho hon lm thit hi di 40% sn lng c xt gim tin thu tng ng; thit hi t 40% tr ln th c min tin thu i vi nm b thit hi. 3. Thu t, thu mt nc  s dng vo mc ch sn xut kinh doanh m khng phi l sn xut nng nghip, lm nghip, nui trng thu sn, lm mui khi b thin tai, ho hon, tai nn bt kh khng th c gim 50% tin thu t, mt nc trong thi gian ngng sn xut kinh doanh. 4. t thu thuc d n xy dng tr s lm vic ca cc c quan i din ngoi giao, c quan lnh s nc ngoi v c quan i din ca t chc quc t ti Vit Nam theo iu c quc t m Vit Nam l thnh vin hoc theo nguyn tc c i c li. 5. Cc trng hp khc do Th tng Chnh ph quyt nh theo  ngh ca B trng, Th trng c quan ngang B, c quan thuc Chnh ph, Ch tch y ban nhn dn cc tnh, thnh ph trc thuc Trung ng. iu 16. Thm quyn quyt nh min, gim tin thu t, thu mt nc C quan thu cn c vo h s a chnh km theo giy t chng minh thuc i tng c min, gim tin thu t, thu mt nc quy nh ti iu 14, iu 15 Ngh nh ny  xc nh s tin thu t, thu mt nc phi np, s tin thu t, thu mt nc c min, gim. Cc trng Cc thu quyt nh min, gim tin thu t, thu mt nc i vi t chc kinh t; t chc, c nhn nc ngoi, ngi Vit Nam nh c  nc ngoi thu t. Chi cc trng Chi cc thu quyt nh min, gim tin thu t, thu mt nc i vi h gia nh, c nhn thu t. Chng IV THU NP TIN THU T, THU MT NC iu 17. Trnh t xc nh tin thu t, thu mt nc 1. i vi trng hp thu t, thu mt nc mi: a) H s a chnh v thu t do Vn phng ng k quyn s dng t hoc c quan ti nguyn v mi trng gi n, quyt nh gi cho thu t, thu mt nc ca Ch tch y ban nhn dn cp tnh, Gim c S Ti chnh hoc Ch tch y ban nhn dn cp huyn l cn c  c quan thu xc nh s tin thu t, thu mt nc m t chc, h gia nh, c nhn phi np. b) Trong thi hn 05 ngy lm vic k t ngy nhn c  h s a chnh do Vn phng ng k quyn s dng t hoc c quan ti nguyn v mi trng gi n, c quan thu phi thc hin: - Kim tra h s (s liu) a chnh, xc nh s tin thu t, thu mt nc phi np; vit thng bo tin thu t, thu mt nc gi n ngi c ngh)a v phi np; thng bo phi ghi r s tin thu np mt ln cho ton b thi gian thu hoc tin thu np hng nm, thi gian np v cc ni dung khc theo quy nh ca B Ti chnh. Trng hp cha  c s  xc nh s thu tin thu t, thu mt nc th trong thi hn 10 ngy lm vic k t ngy nhn c h s, c quan thu phi thng bo bng vn bn cho c quan gi h s  b sung; sau khi c  h s a chnh th thi hn hon thnh l sau 05 ngy lm vic c tnh t ngy nhn  h s b sung. - Lp h s theo di thu np tin thu t, thu mt nc theo mu do B Ti chnh quy nh; gi thng bo np tin thu t, thu mt nc cho ngi c ngh)a v np tin thu t, thu mt nc. 2. i vi trng hp ang s dng t thu, mt nc thu trc ngy Ngh nh ny c hiu lc m thuc trng hp thu quy nh ti khon 2, khon 3 iu 9 Ngh nh ny; c quan thu cn c n gi thu t hin hnh tng hp, bo co S Ti chnh  ch tr, phi hp vi cc ngnh lin quan quyt nh iu chnh n gi thu t, thu mt nc theo quy nh ca Ngh nh ny. Cn c vo quyt nh ca Ch tch y ban nhn dn cp tnh, Gim c S Ti chnh hoc Ch tch y ban nhn dn cp huyn v iu chnh n gi thu t, thu mt nc, c quan thu xc nh li tin thu t, thu mt nc phi np v ra thng bo cho ngi phi np tin thu t, thu mt nc. 3. Sau nm u tin thu t, thu mt nc v np tin thu t, thu mt nc do vn phng ng k quyn s dng t gi thng bo cho ngi phi np tin thu t, thu mt nc, cc nm tip theo vo trc mi k np tin thu t, thu mt nc, c quan thu ra thng bo cho ngi phi np tin thu t, thu mt nc. Trng hp y ban nhn dn cp c thm quyn iu chnh gi t hoc cn c tnh tin thu t, thu mt nc c thay i th phi xc nh li tin thu t, thu mt nc phi np, sau  thng bo cho ngi c ngh)a v thc hin. iu 18. Xc nh tin thu t, thu mt nc phi np 1. Trng hp np tin thu t, thu mt nc hng nm. a) Trng hp bnh thng Tin thu t, thu mt nc phi np 01 nm=n gi thu t, thu mt nc xDin 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)-Tin bi thng t, h tr t phn b cho 01 nm tr vo tin thu t, thu mt nc b) Nm np tin thu t, thu mt nc tnh theo nm dng lch t ngy 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. c) 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=Tin thu t, thu mt nc phi np theo xc nh ti im a khon 1 iu ny-S tin thu t, thu mt nc c gim theo quy nh ti khon 2 hoc khon 3 iu 15 (nu c) 2. Trng hp np tin thu mt ln cho c thi gian thu t, thu mt nc Tin thu t, thu mt nc phi np=S nm phi np tin thu t, thu mt ncxn gi thu t, thu mt nc xDin 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)-Tin bi thng t, h tr tCh : 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). iu 19. Thu, np tin thu t, thu mt nc 1. Tin thu t, thu mt nc np ngn sch nh nc bng tin Vit Nam (VN); trng hp t chc, c nhn nc ngoi, ngi Vit Nam nh c  nc ngoi c nhu cu np tin thu t, thu mt nc bng ngoi t th quy i (hoc quy i thng qua ng tin th 3 nu khng c t gi trc tip) theo t gi giao dch bnh qun ca th trng lin ngn hng ti thi im np tin thu t, thu mt nc. 2. Vic np tin thu t, thu mt nc quy nh nh sau: a) Theo thng bo ca c quan thu gi n, c quan ti nguyn v mi trng gi cho t chc, h gia nh, c nhn thu t, thu mt nc np tin thu t, thu mt nc. b) T chc, h gia nh, c nhn np tin thu t, thu mt nc theo ng quy nh ti thng bo ca c quan thu. 3. Trng hp np tin thu t, thu mt nc hng nm: a) Sau nm u tin np tin thu, cc nm tip theo c quan thu thng bo trc tip cho ngi np tin thu t, thu mt nc. b) Tin thu np mi nm 2 k, k th nht trc ngy 01 thng 4, k th hai trc ngy 01 thng 10 hng nm. 4. B Ti chnh quy nh t khai, chng t, s theo di np tin thu t, thu mt nc. iu 20. X l cc tn ti v thu tin thu t, thu mt nc 1. Cc trng hp  np tha tin thu t, thu mt nc ca thi gian thu tnh n trc ngy Ngh nh ny c hiu lc: a) Trng hp np tha bng ngoi t, th quy i s tin np tha bng ngoi t thnh tin Vit Nam (VN)  chuyn np vo thi gian tip theo k t ngy Ngh nh ny c hiu lc. b) Trng hp np tha bng tin Vit Nam (VN) th c chuyn np vo thi gian tip theo k t ngy Ngh nh ny c hiu lc. 2. Cc trng hp cn n tin thu t, thu mt nc ca thi gian thu tnh n trc ngy Ngh nh ny c hiu lc. a) Trng hp cn n tin thu bng tin ngoi t th quy i ra tin Vit Nam (VN) ti thi im np tin thu. b) Trng hp cn n tin thu bng tin Vit Nam (VN) th np  s n cn li. 3. Vic np ht s tin thu t, thu mt nc cn n c thc hin trong nm 2006, qu thi hn ny th chu pht theo quy nh ti khon 1 iu 22 Ngh nh ny. iu 21. Trch nhim ca c quan thu, ti nguyn v mi trng, kho bc v ca ngi np tin thu t, thu mt nc 1. C quan thu: a) Xc nh tin thu t, thu mt nc v thng bo cho ngi np theo quy nh ti Ngh nh ny. b) n c, hng dn, kim tra mi t chc, c nhn np tin thu t, thu mt nc vo ngn sch nh nc theo ng thi gian quy nh ti iu 19 Ngh nh ny. c) Gii thch nhng thc mc cho ngi np tin thu t, thu mt nc; gii quyt khiu ni v tin thu t, thu mt nc. 2. C quan kho bc: - Thu  s tin thu vo Kho bc Nh nc theo thng bo np tin thu t, thu mt nc. - Khng c chuyn vic thu tin sang ngy hm sau khi  nhn  th tc np tin ca ngi c trch nhim thc hin ngh)a v ti chnh. - Khng c t chi thu v bt c l do g. 3. C quan ti nguyn v mi trng: a) Xc nh ng a im, v tr, din tch, loi t c thu. b) Chu trch nhim v s y , hp php ca h s lm cn c xc nh n gi thu, tin thu t. c) Xc nhn v ghi y  cc ch tiu lm cn c xc nh n gi thu, tin thu t. 4. Trch nhim ca ngi thu t, thu mt nc. a) Np tin thu t, thu mt nc theo ng phng thc, thi hn ghi trong Hp ng thu t, thu mt nc. b) Qu thi hn np tin thu t, thu mt nc theo thng bo ca c quan thu m khng np  tin thu t, thu mt nc th phi chu pht chm np theo quy nh ti khon 1 iu 22 Ngh nh ny. iu 22. X pht 1. Chm np tin thu t, thu mt nc vo ngn sch nh nc, th mi ngy chm np chu pht 0,02% (hai phn vn) tnh trn s tin thu t, thu mt nc chm np. 2. Ngi no li dng chc v, quyn hn, c gy kh khn, tr ngi cho ngi np tin thu t, thu mt nc hoc chim dng, tham tin thu t, thu mt nc; lm sai lch h s, gy tht thu cho ngn sch nh nc th tu theo mc  vi phm m b x l k lut, bi thng thit hi hoc b truy cu trch nhim hnh s theo quy nh ca php lut. 3. Ngi thu t, thu mt nc vi phm cc quy nh ti Ngh nh ny s b x pht hnh chnh. iu 23. Khiu ni v gii quyt khiu ni 1. Ngi phi np tin thu t, thu mt nc c quyn khiu ni vic thi hnh khng ng nhng quy nh v thu tin thu t, thu mt nc theo Ngh nh ny. n khiu ni phi c gi n c quan trc tip tnh v thu tin thu trong thi hn 30 ngy k t ngy nhn c thng bo np tin thu t, thu mt nc. Trong thi gian ch gii quyt, ngi khiu ni phi np ng thi hn v np  s tin thu t, thu mt nc  thng bo. 2. Vic gii quyt khiu ni thc hin theo quy nh ca Lut Khiu ni, t co. Chng V T CHC THC HIN iu 24. B Ti chnh c trch nhim 1. Hng dn vic tnh v np tin thu t, thu mt nc; hng dn th tc, h s min, gim tin thu t, thu mt nc. 2. Quy nh mu s  qun l vic thu np tin thu t, thu mt nc v phn cp vic qun l thu np tin thu t, thu mt nc ph hp vi phn cp qun l ngn sch nh nc v php lut t ai. 3. Phi hp vi B Ti nguyn v Mi trng quy nh v h s, trnh t, th tc tip nhn, lun chuyn h s gia c quan ti chnh, c quan thu vi c quan ti nguyn v mi trng  xc nh tin thu t, thu mt nc theo nguyn tc mt u mi tip nhn h s i vi cc trng hp thu t mi, chuyn mc ch s dng t thu, chuyn t giao t, nhn chuyn nhng quyn s dng t sang thu t. iu 25. B Ti nguyn v Mi trng c trch nhim 1. Hng dn vic xc nh loi t, mc ch s dng t, din tch t thu, cc loi giy t lin quan khc v thu t, thu mt nc; chuyn t giao t, nhn chuyn nhng quyn s dng t sang thu t. 2. Thng nht vi B Ti chnh  hng dn h s, trnh t, th tc tip nhn, lun chuyn h s cho c quan ti chnh, c quan thu cc cp  lm cn c xc nh n gi thu t, thu mt nc; xc nh tin thu t, thu mt nc. 3. Hng dn vic xc nh v tr, hng t, phn hng t lm cn c  p dng n gi thu t. iu 26. y ban nhn dn tnh, thnh ph trc thuc Trung ng 1. Quyt nh gi thu mt nc v ban hnh n gi thu t lm c s  Gim c S Ti chnh, Ch tch y ban nhn dn cp huyn quyt nh n gi thu t cho tng d n c th. 2. Ch o y ban nhn dn cc cp thc hin cc bin php kim tra, gim st vic s dng t ca i tng c nh nc cho thu t, thu mt nc v vic thu np tin thu t, thu mt nc theo quy nh ca Ngh nh ny. 3. Ch o c quan chuyn mn thuc y ban nhn dn cp tnh phi hp vi c quan thu t chc thc hin vic qun l i tng thu v thu tin thu t, thu mt nc theo quy nh ca Ngh nh ny. Kim tra v x l cc trng hp sai phm v k khai v thc hin min, gim khng ng i tng, ch  gy thit hi cho Nh nc cing nh ngi np tin thu t. 4. Quyt nh gii quyt khiu ni, t co hoc phn cp theo thm quyn khiu ni, t co vic thi hnh khng ng quy nh v thu tin thu t, thu mt nc theo quy nh ca php lut v khiu ni, t co. iu 27. Hiu lc thi hnh Ngh nh ny c hiu lc thi hnh sau 15 ngy, k t ngy ng Cng bo. Ngh nh ny thay th cc quy nh v u i tin thu t quy nh ti Ngh nh s 71/2001/N-CP ngy 05 thng 10 nm 2001 ca Chnh ph v u i u t xy dng nh   bn v cho thu. Nhng quy nh trc y v n gi thu t, thu tin thu t tri vi quy nh ti Ngh nh ny u bi b. iu 28. Trch nhim thi hnh B trng B Ti chnh hng dn thi hnh Ngh nh ny. Cc B trng, Th trng c quan ngang B, Th trng c quan thuc Chnh ph, Ch tch y ban nhn dn cc tnh, thnh ph trc thuc Trung ng, ngi c nh nc cho thu t, thu mt nc chu trch nhim thi hnh Ngh nh ny./. TM. CHNH PH TH TNG Ni nhn: - Ban B th Trung ng ng; - Th tng, cc Ph Th tng Chnh ph; - Cc B, c quan ngang B, c quan thuc CP; - HND, UBND cc tnh, TP trc thuc Trung ng; - Vn phng Trung ng v cc Ban ca ng; - Vn phng Ch tch nc; - Hi ng Dn tc v cc y ban ca QH; - Vn phng Quc hi; Phan Vn Khi  k - Ta n nhn dn ti cao; - Vin Kim st nhn dn ti cao; - C quan Trung ng ca cc on th; - Hc vin Hnh chnh quc gia; - VPCP: BTCN, TBNC, cc PCN, BNC, BH 112, Ngi pht ngn ca Th tng Chnh ph, cc V, Cc, n v trc thuc, Cng bo; - Lu: Vn th, NN (5b). 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