ࡱ>   ` Hbjbjss FJ`)~0~0~080d2q22"222444hBu4f4"44422+@@@40822@4@@n`c22 ۪~08 a @tA0qb3>3@cc&3d8.@444j@^444q44440d0 Y BAN NHN DN THNH PH H CH MINH ______________CNG HA X HI CH NGH(A VIT NAM c lp - T do - Hnh phc S: 14/2012/Q-UBNDThnh ph H Ch Minh, ngy 16 thng 4 nm 2012 QUYT NH V n gi thu t, thu mt nc trn a bn Thnh ph H Ch Minh _________ Y BAN NHN DN THNH PH H CH MINH Cn c Lut T chc Hi ng nhn dn v y ban nhn dn ngy 26 thng 11 nm 2003; Cn c Lut t ai ngy 26 thng 11 nm 2003; Cn c Ngh nh s 181/2004/N-CP ngy 29 thng 10 nm 2004 ca Chnh ph v thi hnh Lut t ai; Cn c Ngh nh s 142/2005/N-CP ngy 14 thng 11 nm 2005 ca Chnh ph v thu tin thu t, thu mt nc; Cn c Ngh nh s 69/2009/N-CP ngy 13 thng 8 nm 2009 ca Chnh ph quy nh b sung v quy hoch s dng t, gi t, thu hi t, bi thng, h tr v ti nh c; Cn c Ngh nh s 121/2010/N-CP ngy 30 thng 12 nm 2010 ca Chnh ph 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; Cn c Thng t s 120/2005/TT-BTC ngy 30 thng 12 nm 2005 ca B Ti chnh hng dn thc hin Ngh nh s 142/2005/N-CP ngy 14 thng 11 nm 2005 ca Chnh ph v thu tin thu t, thu mt nc; Cn c Thng t s 141/2007/TT-BTC ngy 30 thng 11 nm 2007 ca B Ti chnh hng dn sa i, b sung Thng t s 120/2005/TT-BTC ngy 30 thng 12 nm 2005 ca B Ti chnh hng dn thc hin Ngh nh s 142/2005/N-CP ngy 14 thng 11 nm 2005 ca Chnh ph v thu tin thu t, thu mt nc; Cn c Thng t s 94/2011/TT-BTC ngy 29 thng 6 nm 2011 ca B Ti chnh sa i, b sung Thng t s 120/2005/TT-BTC ngy 30 thng 12 nm 2005 ca B Ti chnh hng dn thc hin Ngh nh s 142/2005/N-CP ngy 14 thng 11 nm 2005 ca Chnh ph v thu tin thu t, thu mt nc; Xt  ngh ca Gim c S Ti chnh ti cc T trnh s 3013/TT-STC-BVG ngy 10 thng 4 nm 2012, s 2774/TT-STC-BVG ngy 30 thng 3 nm 2012, s 11466/TT-STC-BVG ngy 04 thng 11 nm 2011; kin thm nh ca S T php ti Cng vn s 150/STP-VB ngy 06 thng 01 nm 2012, QUYT NH: iu 1. n gi thu t 1. n gi thu t mt mt vung (1m2) mt nm c xc nh theo cng thc nh sau: n gi thu t mt m2 mt nm=Gi t ca mt m2 tnh tin thu t xT l phn trm (%) tnh tin thu tTrong : a) Gi t tnh tin thu t l gi t theo mc ch s dng t thu do y ban nhn dn Thnh ph quy nh v cng b hng nm. Trng hp gi t do y ban nhn dn Thnh ph quy nh v cng b hng nm 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 c xc nh li gi t c th theo mc ch t thu st vi gi chuyn nhng quyn s dng t thc t trn th trng trong iu kin bnh thng  tnh tin thu t theo trnh t quy nh ti iu 7 Quyt nh ny; b) T l phn trm (%) tnh tin thu t c xc nh ty theo khu vc v mc ch s dng t thu theo Bng sau: Mc ch s dng t thuKhu vc 1Khu vc 2Khu vc 3Khu vc 4Khu vc 5Kinh doanh dch v, thng mi; ti chnh; nh hng; khch sn; nh  cho thu; vn phng lm vic v cho thu.2,5%2,4%2,3%2,2%2,1%Sn xut cng nghip, tiu cng nghip, th cng nghip; nh kho, nh xng; bn cng, bn tu, bn ph, bn , bn xe, nh ga, sn bay; hot ng khong sn; sn xut vt liu xy dng, gm s; t xy dng cng trnh cng cng c mc ch kinh doanh; t xy dng siu th, ca hng thng mi, dch v tin ch.2%1,9%1,8%1,7%1,6%Xy dng kt cu h tng  chuyn nhng hoc cho thu ti cc khu cng nghip tp trung, khu ch xut; sn xut nng nghip, lm nghip, nui trng thy sn, lm mui.1,5%Trong , cc khu vc c xc nh nh sau: - Khu vc 1, gm: Qun 1, qun 3, qun 4, qun 5, qun 10, qun Ph Nhun, Khu  th mi Ph M Hng, Khu  th mi Th Thim; - Khu vc 2, gm: Qun 2 (tr Khu  th mi Th Thim), qun 6, qun 7 (tr Khu  th mi Ph M Hng), qun 9, qun 11, qun Bnh Thnh, qun Tn Bnh, qun Bnh Tn; - Khu vc 3, gm: Qun 8 (tr Khu  th mi Ph M Hng), qun 12, qun Th c, qun Tn Ph, qun G Vp; - Khu vc 4, gm: Huyn Bnh Chnh (tr Khu  th mi Ph M Hng), huyn Hc Mn, huyn Nh B, huyn C Chi; - Khu vc 5: huyn Cn Gi. c) i vi t thu s dng vo mc ch sn xut nng nghip, lm nghip, nui trng thy sn, lm mui; t 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: T l phn trm (%) tnh bng 0,5 ln t l theo mc ch s dng v theo cc khu vc nu ti im b khon ny. 2. 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 bng 30% n gi thu t trn b mt c cng mc ch s dng. Trng hp c bit cn khuyn khch u t s do y ban nhn dn Thnh ph xem xt, quyt nh c th. 3. i vi Khu Cng ngh cao Thnh ph v Khu Cng vin phn mm Quang Trung, qun 12 s p dng theo quy nh ring ca y ban nhn dn Thnh ph. iu 2. Khung gi thu mt nc Thc hin theo quy nh ti iu 5 Ngh nh s 142/2005/N-CP ngy 14 thng 11 nm 2005 ca Chnh ph v Mc II Phn B Thng t s 120/2005/TT-BTC ngy 30 thng 12 nm 2005 ca B Ti chnh hng dn thc hin Ngh nh s 142/2005/N-CP ngy 14 thng 11 nm 2005 ca Chnh ph v thu thu t, thu mt nc. iu 3. Thi im p dng ngh)a v ti chnh v tin thu t 1. T chc kinh t, h gia nh, c nhn  c c quan nh nc c thm quyn cho thu t th ngh)a v ti chnh c xc nh theo chnh sch v gi t ti thi im c quyt nh cho thu t; trng hp thi im bn giao t khng ng vi thi im ghi trong quyt nh cho thu t th ngh)a v ti chnh c xc nh theo chnh sch v gi t ti thi im bn giao t thc t. 2. Trng hp t chc kinh t, h gia nh, c nhn ng k bin ng trn Giy chng nhn quyn s dng t thu do nhn chuyn nhng ti sn trn t gn lin vi quyn s dng t thu; thay i tn n v thu t, b sung mc ch s dng t ti Vn phng ng k quyn s dng t Thnh ph thuc S Ti nguyn v Mi trng m khng cn iu chnh quyt nh cho thu t, trong trng hp phi xc nh li n gi thu t do ht thi hn n nh hoc do thay i mc ch s dng t thu th gi t  tnh tin thu t c p dng ti thi im n v, t chc ht thi hn n nh hoc ti thi im thay i mc ch s dng t thu. 3. Trng hp t chc kinh t, h gia nh, c nhn c Nh nc tm thi cho thu t trong thi gian ch thc hin quy hoch hoc i vi phn din tch t thuc quy hoch l gii, m khng phi trnh y ban nhn dn Thnh ph ban hnh quyt nh cho thu t th thi im xc nh n gi thu t c cn c theo vn bn  ngh xc nh n gi thu t ca S Ti nguyn v Mi trng gi S Ti chnh trong  c xc nh r thi gian n v np  h s hp l theo quy nh. iu 4. Thi hn 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, 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 qun - huyn (i vi trng hp h gia nh, c nhn thu t) quyt nh n gi thu t cho thi hn tip theo. Gi t  xc nh n gi thu t cho thi hn tip theo c thc hin theo quy nh ti iu 7 Quyt nh ny. 2. Trng hp u gi quyn s dng t thu i vi hnh thc thu t tr tin thu t hng nm: Thc hin theo quy nh ti im b Khon 5 iu 5a Ngh nh s 121/2010/N-CP ngy 30 thng 12 nm 2010 ca Chnh ph v hng dn ti im 3.2 Khon 3 iu 1 Thng t s 94/2011/TT-BTC ngy 29 thng 6 nm 2011 ca B Ti chnh. 3. i vi trng hp thu t tm quy nh ti Khon 3 iu 3 Quyt nh ny, th n gi thu t cing c n nh 05 nm v c iu chnh theo quy nh ti Khon 1 iu ny. Trng hp do nhu cu iu phi s dng ca Nh nc hoc n v c vi phm v ch  qun l s dng t th khu t c th b thu hi m khng ph thuc vo thi hn n nh n gi cho thu t. 4. n gi thu mt nc ca mi d n c n nh 05 nm. Ht thi hn n nh, S Ti chnh trnh Ch tch y ban nhn dn Thnh ph 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 s 142/2005/N-CP ngy 14 thng 11 nm 2005 ca Chnh ph v thu tin thu t, thu mt nc. 5. 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, 2, 3, 4 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. 6. 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 Thnh ph 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 5 Quyt 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 Thnh ph 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 5. p dng n gi thu t, thu mt nc 1. Trng hp iu chnh n gi thu t, thu mt nc: 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, thu mt nc 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 1 iu ny th giao S Ti chnh cn c Ngh nh s 142/2005/N-CP ngy 14 thng 11 nm 2005; Ngh nh s 69/2009/N-CP ngy 13 thng 8 nm 2009; Ngh nh s 121/2010/N-CP ngy 30 thng 12 nm 2010 ca Chnh ph v Quyt nh s 107/2006/Q-UBND ngy 17 thng 7 nm 2006 ca y ban nhn dn Thnh ph  thc hin iu chnh n gi thu t cho cc thi k tip theo theo quy nh. 2. Trng hp cha xc nh n gi thu t, thu mt nc: D n thu t, thu mt nc trc ngy 01 thng 01 nm 2006 n trc ngy 01 thng 3 nm 2011 (ngy Ngh nh s 121/2010/N-CP c hiu lc) np tin thu t, thu mt nc hng nm m cha xc nh n gi thu t, thu mt nc th n gi thu t, thu mt nc c xc nh ty theo tng thi k nh sau: a) Trc ngy 01 thng 01 nm 2006: Giao Cc Thu Thnh ph cn c quy nh ca php lut ca thi im trc ngy 01 thng 01 nm 2006  xc nh n gi thu t, thu mt nc v thu tin thu t theo quy nh; b) T ngy 01 thng 01 nm 2006 n trc ngy 01 thng 10 nm 2009 (ngy Ngh nh s 69/2009/N-CP ngy 13 thng 8 nm 2009 ca Chnh ph c hiu lc): Giao S Ti chnh hoc y ban nhn dn qun - huyn (ty theo thm quyn) xc nh n gi thu t, thu mt nc theo quy nh ti Ngh nh s 142/2005/N-CP ngy 14 thng 11 nm 2005 ca Chnh ph v Quyt nh s 107/2006/Q-UBND ngy 17 thng 7 nm 2006 ca y ban nhn dn Thnh ph  xc nh n gi thu t, thu mt nc; c) T ngy 01 thng 10 nm 2009 n trc ngy 01 thng 3 nm 2011 (ngy Ngh nh s 121/2010/N-CP ngy 30 thng 12 nm 2010 ca Chnh ph c hiu lc): Giao S Ti chnh hoc y ban nhn dn qun - huyn (ty theo thm quyn) xc nh n gi thu t theo quy nh ti Ngh nh s 69/2009/N-CP ngy 13 thng 8 nm 2009 ca Chnh ph v Quyt nh s 107/2006/Q-UBND ngy 17 thng 7 nm 2006 ca y ban nhn dn Thnh ph  xc nh n gi thu t, thu mt nc. 3. Lj   ( * . 0 R V ëlW@W@W/ hk6h56OJQJ\],hk6h56OJQJ\]^JmH*sH*(hk6h56OJQJ\]mH*sH*%hk6h5H*OJQJ\mH*sH*hk6h5OJQJhk6h5OJQJhk6hH*hk6hH*OJQJ.jhk6h5OJQJU\mHnHuhk6h5OJQJ\&hk6h5CJOJQJ\^JaJhk6h5H*OJQJhk6h5OJQJ Lj | } $$Ifa$gdNkd$$Ifl0D\ %`x(64 la $$Ifa$gd $$Ifa$gd $$Ifa$gd BFV l n | ~ " $ 8 ï{m_mOB5Bhk6hOJQJ^Jhk6hP|(OJQJ^Jhk6h:[5OJQJ\^Jhk6h5OJQJ^Jhk6h:[5OJQJ^Jhk6h|5OJQJ\^J$hk6h56OJQJ\]^J hk6hZOJQJ^JmH*sH*&hk6h5OJQJ\^JmH*sH* hk6h56\]mH*sH*,hk6h56OJQJ\]^JmH*sH*(hk6h56OJQJ\]mH*sH*| ~ $ 8 , T 4 uuug $x`a$gd x`gd $a$gd>$a$$a$gd:[ $Pa$gd$&]&^a$gdmLkdk$$Ifl0D\ %`x(64 la T 0 4 h j <>@ &*8<JN46HJ2ynynynynyny^y^yhk6hC5CJaJmH*sH*hk6hCCJaJhk6hCCJaJmH*sH*hk6h)e5CJaJmH*sH*hk6h)eCJaJmH*sH*hk6h:[CJaJmH*sH*hk6h|CJaJhk6h:[CJaJhk6huOJQJ^Jhk6h|OJQJ^Jhk6hOJQJ^Jhk6hrOJQJ^J$4 @2NR$$Ifa$gd2$$Ifa$gd)e $`a$gdgdm $<a$gd?dx`gd2X\~rxz񴥴xkdkdS hk6hOJQJ^JmH*sH* hk6hmhk6hmOJQJ^Jhk6h_JCJaJmH*sH*hk6h_CJaJmH*sH*hk6h?hCJaJmH*sH*hk6h:[CJaJmH*sH*hk6h/[tCJaJmH*sH*hk6h)e5CJaJmH*sH*hk6hCJaJmH*sH*hk6hxCJaJmH*sH*hk6h)eCJaJmH*sH*6Z\f"ͻveSeBvBeSeB5ehk6h|nOJQJ^J hk6h|nOJQJ^JmH*sH*#hk6h)eH*OJQJ^JmH*sH* hk6h)eOJQJ^JmH*sH* hk6hi!OJQJ^JmH*sH* hk6hOJQJ^JmH*sH* hk6hOJQJ^JmH*sH*#hk6hwe5OJQJ^JmH*sH*#hk6h|5OJQJ^JmH*sH*#hk6h5OJQJ^JmH*sH*&hk6h5OJQJ\^JmH*sH*hk6hOJQJ^J"$ln \ "&ƹӬ}l}[J[J[}9 hk6hOJQJ^JmH*sH* hk6hVOJQJ^JmH*sH* hk6h)eOJQJ^JmH*sH* hk6hOJQJ^JmH*sH* hk6hPOOJQJ^JmH*sH* hk6hoOJQJ^JmH*sH*hk6hOJQJ^Jhk6hPOOJQJ^Jhk6hi!OJQJ^Jhk6hOJQJ^Jhk6hgOJQJ^Jhk6h|nOJQJ^J#hk6h)eH*OJQJ^JmH*sH*  @ T rdVF66$xx$Ifa$gd$ ` a$gd $ ` a$gd $ x` a$gdkd$$Iflr( T"$ y , t44 lap& @ F!j!!!!!*".">#@##ͼ~q`O`O`O~qO`O`O` hk6hOJQJ^JmH*sH* hk6hOJQJ^JmHsHhk6hOJQJ^Jhk6h5OJQJ^J#hk6h5OJQJ^JmH*sH*hk6h{rOJQJ^J hk6hJOJQJ^JmH*sH* hk6h_OJQJ^JmH*sH* hk6h 0OJQJ^JmH*sH* hk6htjOJQJ^JmH*sH* hk6h{rOJQJ^JmH*sH*T h | $xx$Ifa$gd !!:,$$Ifa$gd;U$x$Ifa$gd/[tkd$$Iflֈz+  $ t0&44 la!!!!!$$Ifa$gd;U!!2$8$:,$$Ifa$gd;U$x$Ifa$gd/[tkd[$$Iflֈz+  $ t0&44 la#0$2$`$b$%%%%&& &2&<&&&&''òåucRAR0R hk6h/}OJQJ^JmH*sH* hk6h"OJQJ^JmHsH hk6h 0OJQJ^JmHsH#hk6h"5OJQJ^JmHsH#hk6h 05OJQJ^JmHsH hk6h%jOJQJ^JmHsHhk6h9\OJQJ^Jhk6h_OJQJ^J hk6hOJQJ^JmHsHhk6hOJQJ^Jhk6h5OJQJ^J hk6hOJQJ^JmH*sH* hk6h/[tOJQJ^JmHsH8$B$L$V$`$$$Ifa$gd;U`$b$%%:,$$Ifa$gd;U$x$Ifa$gd/[tkd1$$Iflֈz+  $ t0&44 la%%&'(l)L**0-z/0xxjjjjjjj $d`a$gd $x`a$gdykd$$Ifl0z+$a t0&44 la '"'4'>'N'''''''(( ("(4(p(t(((((˺veTC hk6h_OJQJ^JmH*sH* hk6h/}OJQJ^JmHsH hk6hwOJQJ^JmHsH hk6hwOJQJ^JmH*sH* hk6hOJQJ^JmHsH hk6hBOJQJ^JmHsH hk6h/}OJQJ^JmH*sH* hk6h_OJQJ^JmHsH#hk6h"5OJQJ^JmHsH#hk6h_5OJQJ^JmHsH hk6h%jOJQJ^JmHsH((((()) ))))6)h)j)l)p))))))).*B*H*J*ʹʗʗʨucuuuR hk6h1OJQJ^JmHsH#hk6hk5OJQJ^JmHsH hk6hkOJQJ^JmHsH hk6hkOJQJ^JmH*sH* hk6hS:OJQJ^JmHsH hk6h/}OJQJ^JmH*sH* hk6h/}OJQJ^JmHsH hk6hhOJQJ^JmHsH#hk6h"5OJQJ^JmHsH#hk6hh5OJQJ^JmHsHJ*L*f*r*** ,~,,,,,,,,-*-,-0-̻̪veTC2 hk6hJOJQJ^JmHsH hk6h_yOJQJ^JmH*sH* hk6hJOJQJ^JmHsH hk6h_OJQJ^JmHsH#hk6h15OJQJ^JmHsH hk6h1OJQJ^JmHsH hk6h^q0OJQJ^JmHsH hk6hg.&OJQJ^JmHsH hk6h/}OJQJ^JmHsH hk6h/}OJQJ^JmH*sH*#hk6h/}5OJQJ^JmH*sH* hk6hg.&OJQJ^JmH*sH*0-2-*.2.j..././0/x/z/|////q\G2(hk6h;OJQJ^JmH*nH*sH*tH*(hk6hvH OJQJ^JmH*nH*sH*tH*(hk6hg]#OJQJ^JmH*nH*sH*tH*(hk6h%jOJQJ^JmH*nH*sH*tH*(hk6hOJQJ^JmH*nH*sH*tH* hk6hlOJQJ^JmH*sH*(hk6hlOJQJ^JmH*nH*sH*tH*(hk6h1n(OJQJ^JmH*nH*sH*tH*(hk6hEOJQJ^JmH*nH*sH*tH*(hk6h%jOJQJ^JmHnH*sHtH*/////0000000D11P3R3`3r`O>O>*&hk6h[:35OJQJ\^JmHsH hk6h[:3OJQJ^JmHsH hk6h[:3OJQJ^JmH*sH*#hk6h[:35OJQJ^JmH*sH*&hk6hiL"5OJQJ\^JmH*sH* hk6h ;OJQJ^JmH*sH*(hk6hg]#OJQJ^JmH*nH*sH*tH*(hk6hOJQJ^JmH*nH*sH*tH*(hk6hvH OJQJ^JmH*nH*sH*tH*(hk6h;OJQJ^JmH*nH*sH*tH*(hk6h/[tOJQJ^JmH*nH*sH*tH*00R336;?>@CbFVIvLMN:OOjQbSS6TVvY\d] $x`a$gd x`gd $d`a$gd d`gd`333333(5>550668889 9"999;<<ƴp_pNp_p_p= hk6hOJQJ^JmHsH hk6h2OJQJ^JmH*sH* hk6h/[tOJQJ^JmHsH hk6h2OJQJ^JmHsH hk6hmOJQJ^JmHsH hk6h>OJQJ^JmH*sH* hk6hJ2OJQJ^JmHsH#hk6hHrOJQJ\^JmHsH#hk6h qOJQJ\^JmHsH&hk6hHr5OJQJ\^JmHsH&hk6h q5OJQJ\^JmHsH<=0=8=X=r===P>b>|>~>>?????????ͼ͚͈ͫt`tL8&hk6h*e5OJQJ\^JmHsH&hk6h[:35OJQJ\^JmHsH&hk6hI,5OJQJ\^JmHsH&hk6hs5OJQJ\^JmHsH#hk6hHrOJQJ\^JmHsH hk6h: OJQJ^JmHsH hk6h/[tOJQJ^JmHsH hk6hOJQJ^JmHsH hk6hJ2OJQJ^JmHsH hk6hOJQJ^JmHsH hk6hylOJQJ^JmHsH??@<@>@ABBCCCCCCDDDDİ}l}[J[9[9 hk6hro|OJQJ^JmHsH hk6hOJQJ^JmHsH hk6hkzOJQJ^JmHsH hk6h=jOJQJ^JmHsH hk6h_OJQJ^JmHsH hk6hjTVOJQJ^JmHsH hk6h OJQJ^JmHsH&hk6h5OJQJ\^JmHsH&hk6h5OJQJ\^JmHsH&hk6h*e5OJQJ\^JmHsH&hk6h(15OJQJ\^JmHsHDDDD0EEEEEEE\FbFdFhFFFFGGHHͼͫͼ͚xggVVE hk6hQ(OJQJ^JmHsH hk6hOJQJ^JmHsH hk6h)/OJQJ^JmHsH hk6hOJQJ^JmHsH hk6h;OJQJ^JmHsH hk6hkzOJQJ^JmHsH hk6h7cOJQJ^JmHsH hk6h/[tOJQJ^JmHsH hk6hRZOJQJ^JmHsH hk6hro|OJQJ^JmHsH hk6hOJQJ^JmHsHHTIVIXIZIIJ2J6J>J@JRJTJdJKrLvLxLzLͼudQ>$hk6h5@OJQJ^JmHsH$hk6h;@OJQJ^JmHsH hk6h/[tOJQJ^JmHsH&hk6h55OJQJ\^JmHsH hk6h1OJQJ^JmH*sH* hk6h$6OJQJ^JmHsH hk6h5OJQJ^JmHsH hk6hPkOJQJ^JmHsH hk6h;OJQJ^JmHsH hk6hOJQJ^JmHsH hk6h\yOJQJ^JmHsHzL|LMMMMMMMM:OS OJQJ^JmHsH hk6hM[OJQJ^JmHsH hk6h2OJQJ^JmHsH hk6h$OOJQJ^JmHsHD n thu t, thu mt nc t ngy 01 thng 3 nm 2011 tr v sau th p dng n gi thu t, thu mt nc theo Quyt nh ny v cc vn bn php lut c lin quan. 4. Cc trng hp tr tin thu t mt (01) ln cho c thi gian thu t m  c quyt nh (thng bo, tho thun) ca c quan nh nc c thm quyn, nhng cha thc hin ngh)a v np tin thu t hoc mi np cho mt s nm th thi gian cha np tin thu t phi xc nh li n gi thu t theo quy nh sau: a) Trng hp la chn phng thc tr tin thu t mt ln cho c thi gian thu cn li, th n gi thu t c xc nh li theo quy nh ti Khon 3 iu 2 Ngh nh s 121/2010/N-CP ngy 30 thng 12 nm 2010 ca Chnh ph; b) Trng hp la chn phng thc tr tin thu t hng nm cho thi gian thu cn li, th n gi thu t c xc nh theo quy nh ti Quyt nh ny. 5. Trng hp  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 Quyt 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 ca Quyt nh ny. 6. Cc trng hp c c quan c thm quyn cho php dng gi tr quyn s dng t thu (tin thu t) gp vn lin doanh, lin kt trc ngy Quyt nh ny c hiu lc th khng iu chnh li theo quy nh ca Quyt 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 theo quy nh ti Quyt nh ny. iu 6. Thm quyn quyt nh n gi cho tng trng hp thu t 1. Gim c S Ti chnh cn c quy nh ti Quyt nh ny  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. 2. Ch tch y ban nhn dn qun - huyn cn c quy nh ti Quyt nh ny  quyt nh n gi thu t cho tng d n c th i vi h gia nh, c nhn thu t. 3. 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 nu ti Khon 1, 2 iu ny th quyt nh gii quyt ca Ch tch y ban nhn dn Thnh ph l quyt nh cui cng. iu 7. Trnh t xc nh n gi thu t 1. Vic xc nh gi t c th  tnh n gi thu t k u trong trng hp thu t tr tin thu t hng nm: Vn phng ng k quyn s dng t hoc c quan ti nguyn v mi trng chu trch nhim cung cp h s a chnh cho S Ti chnh hoc y ban nhn dn qun - huyn (theo thm quyn quy nh ti iu 6 Quyt nh ny) trong vng 10 ngy lm vic, k t ngy c vn bn cho thu t ca c quan nh nc c thm quyn,  xc nh n gi thu t. S Ti chnh hoc y ban nhn dn qun - huyn cn c h s a chnh do Vn phng ng k quyn s dng t hoc c quan ti nguyn v mi trng cung cp  xc nh n gi thu t, c th nh sau: 1.1. i vi t chc kinh t, ngi Vit Nam nh c  nc ngoi, t chc, c nhn nc ngoi: Cn c h s thu t theo quy nh, S Ti chnh phi hp vi cc c quan c lin quan xem xt tnh ph hp ca gi t do y ban nhn dn Thnh ph quy nh vi gi t thc t trn th trng trong iu kin bnh thng  xc nh gi t  tnh n gi thu t trnh y ban nhn dn Thnh ph quyt nh nh sau: - Trng hp gi t do y ban nhn dn Thnh ph quy nh  st vi gi chuyn nhng quyn s dng t thc t trn th trng trong iu kin bnh thng ti thi im xc nh n gi thu t th p dng gi t do y ban nhn dn Thnh ph quy nh v cng b vo ngy 01 thng 01 hng nm  xc nh n gi thu t. - Trng hp gi t do y ban nhn dn Thnh ph quy nh cha st vi gi chuyn nhng quyn s dng t thc t trn th trng trong iu kin bnh thng ti thi im xc nh n gi thu t th phi xc nh li gi t ph hp vi gi chuyn nhng quyn s dng t thc t trn th trng trong iu kin bnh thng  tnh n gi thu t; c th nh sau: a) i vi nhng tha t c gi tr ln (tnh theo gi quy nh ti Bng gi t do y ban nhn dn Thnh ph ban hnh) t 15 t ng tr ln th y ban nhn dn Thnh ph quyt nh gi t  tnh n gi thu t cho tng tha t c th. Vic xc nh gi t th trng  tnh n gi thu t trong trng hp ny do S Ti chnh thu t chc c chc nng thm nh gi xc nh. Sau khi c chng th thm nh gi, S Ti chnh ch tr phi hp vi S Ti nguyn v Mi trng, Cc Thu Thnh ph v cc c quan c lin quan thm nh li trnh y ban nhn dn Thnh ph quyt nh gi t cho tng trng hp c th. Cc chi ph lin quan n vic thu t chc thm nh gi xc nh gi t  tnh thu tin thu t c chi t ngn sch nh nc bng phng thc do n v s dng t ng trc  tr cho n v t vn v c khu tr vo tin thu t phi np. Giao c quan Thu thc hin khu tr chi ph thu t chc thm nh gi vo tin thu t phi np theo quy nh. b) i vi nhng tha t c gi tr nh (thp hn mc quy nh nu ti tit a im ny) th S Ti chnh p dng h s iu chnh gi t l hai (02) ln gi t do y ban nhn dn Thnh ph quy nh v cng b hng nm  xc nh gi t tnh n gi thu t theo quy nh. H s iu chnh gi t ny s thay i khi c quyt nh iu chnh ca y ban nhn dn Thnh ph. 1.2. i vi h gia nh, c nhn: Cn c vo h s thu t, cn c bin ng gi t thc t trn th trng so vi gi t do y ban nhn dn Thnh ph quy nh, y ban nhn dn qun - huyn thc hin nh sau: a) Quyt nh p dng gi t do y ban nhn dn Thnh ph quy nh  xc nh n gi thu t i vi h gia nh, c nhn trn a bn qun - huyn trong trng hp gi t do y ban nhn dn Thnh ph quy nh  st vi gi chuyn nhng quyn s dng t thc t trn th trng trong iu kin bnh thng ti thi im xc nh n gi thu t. b) Trng hp gi t do y ban nhn dn Thnh ph quy nh cha st vi gi chuyn nhng quyn s dng t thc t trn th trng trong iu kin bnh thng ti thi im xc nh n gi thu t th y ban nhn dn qun - huyn xc nh gi t tnh thu tin thu t i vi h gia nh, c nhn nh sau: - i vi nhng tha t c gi tr ln (tnh theo gi quy nh ti Bng gi t do y ban nhn dn Thnh ph ban hnh) t 15 t ng tr ln, y ban nhn dn qun - huyn c vn bn bo co S Ti chnh  hng dn xc nh gi t  tnh n gi thu t theo quy nh ti tit a im 1.1 Khon ny; - i vi nhng tha t c gi tr nh (tnh theo gi quy nh ti Bng gi t do y ban nhn dn Thnh ph ban hnh) thp hn 15 t ng, th y ban nhn dn qun - huyn p dng h s iu chnh gi t l hai (02) ln gi t do y ban nhn dn Thnh ph quy nh v cng b hng nm  xc nh gi t tnh n gi thu t theo quy nh. H s iu chnh gi t ny s thay i khi c quyt nh iu chnh ca y ban nhn dn Thnh ph. 2. Vic xc nh gi t c th  iu chnh n gi thu t khi ht thi k n nh trong trng hp thu t tr tin thu t hng nm: a) Giao Cc Thu Thnh ph v Chi cc Thu qun - huyn c trch nhim thng xuyn r sot, phi hp vi Phng Ti nguyn v Mi trng qun - huyn tng hp cc trng hp ang thu t trn a bn, nhm xc nh cc trng hp thu t  ht thi hn n nh, c vn bn bo co,  xut c th ca tng trng hp gi S Ti chnh hoc y ban nhn dn qun - huyn (theo thm quyn)  quyt nh iu chnh n gi thu t. b) S Ti chnh hoc y ban nhn dn qun - huyn cn c h s do c quan Thu gi n  xc nh n gi thu t, c th nh sau: - Trng hp p dng gi t do y ban nhn dn Thnh ph quy nh  iu chnh n gi thu t ca k n nh tip theo th S Ti chnh xc nh gi t  iu chnh n gi thu t (i vi t chc kinh t, ngi Vit Nam nh c  nc ngoi, t chc, c nhn nc ngoi) theo thm quyn quy nh ti Khon 1 iu 6 Quyt nh ny; y ban nhn dn qun - huyn xc nh gi t  iu chnh n gi thu t (i vi h gia nh, c nhn) theo thm quyn quy nh ti Khon 2 iu 6 Quyt nh ny. - Trng hp phi xc nh gi t th trng trong iu kin bnh thng  iu chnh n gi thu t ca k n nh tip theo th khng phn bit tha t c gi tr ln hay tha t c gi tr nh u c c p dng h s iu chnh gi t l hai (02) ln gi t do y ban nhn dn Thnh ph quy nh v cng b hng nm  xc nh gi t tnh n gi thu t theo quy nh. H s iu chnh gi t ny s thay i khi c quyt nh iu chnh ca y ban nhn dn Thnh ph. iu 8. Hiu lc thi hnh 1. Quyt nh ny c hiu lc thi hnh sau mi (10) ngy k t ngy k. 2. X l mt s vn  tn ti khi Quyt 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 Quyt nh ny; c) Trng hp t chc, h gia nh, c nhn  c c quan Nh nc c thm quyn cho thu t, m gi t tnh tin thu t phi xc nh st vi gi chuyn nhng quyn s dng t thc t trn th trng trong iu kin bnh thng, nhng cha c xc nh, th giao S Ti chnh, y ban nhn dn qun - huyn cn c Quyt nh ny  xc nh n gi thu t theo quy nh. 3. Cc ni dung khc cha c quy nh ti Quyt nh ny th c thc hin theo quy nh ti Ngh nh s 142/2005/N-CP ngy 14 thng 11 nm 2005; s 121/2010/N-CP ngy 30 thng 12 nm 2010 ca Chnh ph v cc Thng t s 120/2005/TT-BTC ngy 30 thng 12 nm 2005; s 141/2007/TT-BTC ngy 30 thng 11 nm 2007; s 94/2011/TT-BTC ngy 29 thng 6 nm 2011 ca B Ti chnh. 4. Bi b cc quy nh sau: a) Quyt nh s 107/2006/Q-UBND ngy 17 thng 7 nm 2006 ca y ban nhn dn Thnh ph v n gi thu t trn a bn Thnh ph H Ch Minh; b) Cc quy nh trc y v n gi thu t do y ban nhn dn Thnh ph ban hnh tri vi Quyt nh ny u bi b. iu 9. Trong qu trnh thc hin Quyt nh ny nu pht sinh vng mc th cc S - ngnh thnh ph v y ban nhn dn qun - huyn phn nh kp thi cho S Ti chnh  nghin cu, trnh y ban nhn dn Thnh ph xem xt, quyt nh. iu 10. Chnh Vn phng y ban nhn dn Thnh ph, Th trng cc S - ngnh Thnh ph, Ch tch y ban nhn dn cc qun - huyn, cc t chc, c nhn c lin quan chu trch nhim thi hnh Quyt nh ny./. Ni nhn: - Nh iu 10; - Th tng Chnh ph; - Vn phng Chnh ph; - B Ti chnh; - B Xy dng; - B Ti nguyn v Mi trng; - Cc Kim tra vn bn QPPL - B T php; - Thng trc Thnh y (BT, PBT/TT); - Thng trc HND thnh ph; - TTUB: CT cc PCT; - on i biu Quc hi thnh ph; - y ban Mt trn T quc VN thnh ph; - Cc Ban HND thnh ph; - VPUB: Cc PVP; - Cc Phng Chuyn vin, TMT (5); - Trung tm Cng bo; - Lu:VT, (TMT/Chg) D. TM. Y BAN NHN DN KT. CH TCH PH CH TCH Nguyn Hu Tn     PAGE  PAGE 9 Z^fhȹعڹFh&(*,tͼxxxxͫgUC#hk6hmi OJQJ\^JmHsH#hk6h2DOJQJ\^JmHsH hk6hZOJQJ^JmHsH hk6huDOJQJ^JmHsH hk6hj"OJQJ^JmHsH hk6h*&OJQJ^JmHsH hk6hOJQJ^JmHsH hk6hmi OJQJ^JmHsH hk6hg]#OJQJ^JmHsH hk6hOJQJ^JmHsH hk6hvOJQJ^JmHsH "PV6T$.024jn۷ۣ{gVEVEVgVEVEV hk6h;OJQJ^JmHsH hk6hs*OJQJ^JmHsH&hk6hs*5OJQJ\^JmHsH&hk6hN05OJQJ\^JmHsH&hk6h?,5OJQJ\^JmHsH&hk6hvH 5OJQJ\^JmHsH#hk6hj"OJQJ\^JmHsH#hk6h/[tOJQJ\^JmHsH#hk6hmi OJQJ\^JmHsH#hk6hZOJQJ\^JmHsHRVrt ޼ުtbQ@ hk6hbBOJQJ^JmHsH hk6h_2OJQJ^JmHsH#hk6hOJQJ\^JmHsH#hk6h;5OJQJ^JmH*sH*#hk6hY0n5OJQJ^JmHsH#hk6h?,5OJQJ^JmHsH#hk6h5OJQJ^JmHsH hk6h/[tOJQJ^JmHsH hk6h;OJQJ^JmHsH hk6hs*OJQJ^JmHsH hk6hj"OJQJ^JmHsH@B68:<jzxﻩsaO=#hk6hgsOJQJ\^JmHsH#hk6hqOJQJ\^JmHsH#hk6h/[tOJQJ\^JmHsH#hk6hz8OJQJ\^JmHsH#hk6h?wOJQJ\^JmHsH#hk6hBkOJQJ\^JmHsH#hk6hN%OJQJ\^JmHsH#hk6h OJQJ\^JmHsH hk6h]&KOJQJ^JmH*sH* hk6h/[tOJQJ^JmHsH hk6h]&KOJQJ^JmHsH ^`JLT $BlpooXDXD&hk6h_256OJQJ^JmHsH-hk6h_256@OJQJ]^JmHsH hk6hBkOJQJ^JmHsH hk6h_2OJQJ^JmHsH$hk6h_2@OJQJ^JmHsH$hk6h?@@OJQJ^JmHsH#hk6hkOJQJ\^JmHsH#hk6h/[tOJQJ\^JmHsH#hk6hBkOJQJ\^JmHsH#hk6h3OJQJ\^JmHsHdXr @,.Lr@JLijď|kkZk hk6h/[tOJQJ^JmHsH hk6hfuCOJQJ^JmHsH$hk6hQ@OJQJ^JmHsH$hk6h_2@OJQJ^JmHsH hk6hBkOJQJ^JmHsH hk6h_2OJQJ^JmHsH'hk6h_2@OJQJ]^JmHsH&hk6h_256OJQJ^JmHsH&hk6hBk56OJQJ^JmHsHX@PT.$jh`jb4h!$x[$\$`a$gd$x`a$gd x`gd $x`a$gdT|Hl,02Bʶޔޥރr_L9$hk6h_2@OJQJ^JmHsH$hk6h_2@OJQJ^JmHsH$hk6h_2@OJQJ^JmHsH hk6h/[tOJQJ^JmHsH hk6hbBOJQJ^JmHsH hk6hdROJQJ^JmHsH hk6h?@OJQJ^JmHsH'hk6h?@@OJQJ]^JmHsH'hk6h_2@OJQJ]^JmHsH hk6h_2OJQJ^JmHsH hk6hOJQJ^JmHsHBDJb:VX"$&ڳڠ~m\K\8~$hk6h_2@OJQJ^JmHsH hk6hOJQJ^JmHsH hk6h >OJQJ^JmHsH hk6h6OJQJ^JmHsH hk6hbBOJQJ^JmHsH hk6h_2OJQJ^JmHsH$hk6h_2@OJQJ^JmHsH$hk6h@OJQJ^JmHsH'hk6h0L-5@OJQJ^JmHsH$hk6h0L-@OJQJ^JmHsH$hk6hbB@OJQJ^JmHsHFHX02B VXhP\@BRT02Tɸڸڸڧڸڧڧڂڂڂɂɂqq hk6hEOJQJ^JmHsH hk6h6OJQJ^JmHsH'hk6h6@OJQJ]^JmHsH hk6hOJQJ^JmHsH hk6hbBOJQJ^JmHsH hk6h/[tOJQJ^JmHsH hk6h_2OJQJ^JmHsH'hk6h_2@OJQJ]^JmHsH*T $\^"ͺo^oL:#hk6h^3OJQJ\^JmHsH#hk6h3OJQJ\^JmHsH hk6hOJQJ^JmHsH hk6h >OJQJ^JmHsH$hk6h@OJQJ^JmHsH'hk6hQ5@OJQJ^JmHsH$hk6hQ@OJQJ^JmHsH$hk6hQ@OJQJ^JmHsH hk6hQOJQJ^JmHsH hk6h6OJQJ^JmHsH hk6hOJQJ^JmHsH"$6:^`bd*^`jlpr۷۷ɦ۷۷۷۷~gSgS&hk6h656OJQJ^JmHsH-hk6h656@OJQJ]^JmHsH-hk6h^356@OJQJ]^JmHsH hk6hOJQJ^JmHsH hk6h^3OJQJ^JmHsH#hk6hOJQJ\^JmHsH#hk6h^3OJQJ\^JmH*sH*#hk6h^3OJQJ\^JmHsH#hk6h/[tOJQJ\^JmHsH2>$&>V^`bdZrİzgT@'hk6h&5@OJQJ^JmHsH$hk6h&@OJQJ^JmHsH$hk6h&@OJQJ^JmHsH hk6h&OJQJ^JmHsH hk6h6OJQJ^JmHsH'hk6h6@OJQJ]^JmHsH'hk6h^3@OJQJ]^JmHsH&hk6h656OJQJ^JmHsH&hk6h^356OJQJ^JmHsH&hk6h56OJQJ^JmHsHrh 4>@fhlnɸkYE4 hk6hOJQJ^JmHsH&hk6h5OJQJ\^JmHsH#hk6hOJQJ\^JmHsH&hk6h35OJQJ\^JmHsH&hk6h?,5OJQJ\^JmHsH&hk6h$5OJQJ\^JmHsH hk6hOJQJ^JmHsH hk6hDOJQJ^JmHsH hk6h&OJQJ^JmHsH$hk6h@OJQJ^JmHsH$hk6h&@OJQJ^JmHsH͸ydyOdyd@dhk6h'OJQJmHsH(hk6hCOJQJ^JmH*nH*sH*tH*(hk6h[-OJQJ^JmH*nH*sH*tH*(hk6h'\KOJQJ^JmH*nH*sH*tH*(hk6h'\KCJOJQJ^JaJmH*sH*(hk6h'\KCJOJQJ^JaJmHsH(hk6hSFCJOJQJ^JaJmHsH hk6hOJQJ^JmHsH hk6hMNOJQJ^JmHsH hk6h= OJQJ^JmHsH  0 :Jj $$Ifa$ $<`a$gd$x<`a$gd$x<`a$gdm?dx<`gd!$x[$\$`a$gd$x`a$gd@ D             f         ֬֬֬֬֗֬mm^Ohk6h$CJaJmH*sH*hk6hCCJaJmH*sH*(hk6h0T&CJOJQJ^JaJmHsH(hk6h_yCJOJQJ^JaJmH*sH*(hk6h78CJOJQJ^JaJmHsH(hk6hCCJOJQJ^JaJmHsH(hk6hZeCJOJQJ^JaJmHsH(hk6h'\KCJOJQJ^JaJmHsH(hk6hCCJOJQJ^JaJmH*sH*       j    :J~  ,Drv"$יִppp``hk6hSF5CJaJmH*sH*hk6hCJaJmH*sH*hk6hbCJaJmHsHhk6hX%CJaJmH*sH*hk6hX%CJaJmHsHhk6h7k5CJaJmH*sH* hk6hOJQJ^JmH*sH* hk6hOJQJ^JmH*sH* hk6hOJQJ^JmH*sH* hk6hOJQJ^JmH*sH*#$fhhlLdviXGG hk6hOJQJ^JmH*sH* hk6hSFOJQJ^JmH*sH*hk6hOJQJ^J hk6h7kOJQJ^JmH*sH* hk6h$ OJQJ^JmH*sH* hk6hOJQJ^JmH*sH*,hk6h56OJQJ\]^JmH*sH* hk6hOJQJ^JmH*sH* hk6h{D_OJQJ^JmH*sH*hk6hCJaJmH*sH*hk6hSFCJaJmH*sH*hd,b $$Ifa$gdf! $$Ifa$ $$Ifa$gdSF $$Ifa$gd $$Ifa$d,6@FJNRTV\bͼޫޫ޼ޚxxgVE hk6hOJQJ^JmH sH  hk6hSFOJQJ^JmH sH  hk6h78OJQJ^JmH sH  hk6hf!OJQJ^JmH sH  hk6hOJQJ^JmH sH  hk6hy OJQJ^JmH sH  hk6h2UOJQJ^JmH*sH* hk6hy OJQJ^JmH*sH* hk6hOJQJ^JmH*sH* hk6hOJQJ^JmH*sH* hk6hf!OJQJ^JmH*sH*b  ,찜uouokgTEhh0JCJOJQJ%jhh0JCJOJQJUh!h h0Jjh0JUh9jh9U hk6hOJQJ^JmH sH &hk6h0T&5OJQJ\^JmH sH &hk6hf!5OJQJ\^JmH sH &hk6h5OJQJ\^JmH sH &hk6h5OJQJ\^JmH sH &hk6h5OJQJ\^JmH sH 46 $h]ha$gdh]hgd &`#$gd! $ a$Nkd$$IfTl0e##4 laT,.02468:<>@BDFH̻&hk6h5OJQJ\^JmH sH h]"hh9haCJaJh?,hahaCJ aJ h9Zh9ZCJOJQJ^JaJhh0JCJOJQJ!hk60JCJOJQJmHnHu%jhh0JCJOJQJU68:<>@BDFH $ a$ !u$a$h]hgdQ D 00&P 1bP/R :pm. A!"n#$% i$$If!vh55`#v#v`:V lx(655`4ae$$If!vh55`#v#v`:V lx(655`4a$$Ifp!vh5$ 5y5 55, #v$ #vy#v #v#v, :V l t,5$ 5y5 55, ap$$If!vh555555#v#v#v#v:V l t0&,,5555a$$If!vh555555#v#v#v#v:V l t0&,5555a$$If!vh555555#v#v#v#v:V l t0&,5555a$$If!vh55a#v#va:V l t0&,55aaa$$If!vh55#v#v:V l#554TD666666666vvvvvvvvv66666686666666666666666666666666666666666666666666666666hH66666666666666666666666666666666666666666666666666666666666666666L@L Normal$CJOJQJ^J_HaJmH sH tH B@B : Heading 1 $x@& 6KH]D@D ; Heading 2$$@&a$ 5KH\:@: < Heading 3$@&5\@@@  Heading 4$$@&a$5\L@L = Heading 5$$x@&^a$5\d@d  Heading 62$$ (r^x@&](^r`^a$5\^@^  Heading 8$$@&]a$5B*CJ\aJphN @N  Heading 9 <@&CJOJQJ^JaJPA@P CDefault Paragraph Font, CharRi@R  Table Normal4 l4a (k(No List @B@@ >Body Text, Char$a$VC@V 9Body Text Indent, Char$`a$hR@h Body Text Indent 2$$ vx^`va$5\^S@"^ Body Text Indent 3$x`a$ 56\]4"@4 Caption 5KH\PT@BP  Block Text$mx]m^a$6]4@R4 Header  !@ @b@ B0 Footer, Char  !.)@q.  Page Number6O6 d$x`a$5\LOL G) 7x]^`75\NON 1 Char Char$x@&]a$5\8O8 a$7x]`7a$:O: a1$Sx]`Sa$<O< a11$x]`a$@Q@@ 7 Body Text 3$a$CJaJ8O8 2$7x`7a$CJaJ^O^ 1 Char Char Char&5CJOJQJ\^JaJmH sH tH J^@J  Normal (Web)!dd[$\$CJaJ@P@"@  Body Text 2"$a$CJaJDZ@2D 8 Plain Text#CJOJQJ^JaJpOBp n-dieu0$$x5$7$8$9DH$^`a$5CJOJQJ\^JaJ8OR8 1%$x`a$CJaJXObX n-dieund&$x`a$5CJOJQJ\^JaJ@Or@ g'$7x]`7a$CJaJ|O| Body Text 216($7d <5$7$8$9DH$^`7a$CJOJQJ^JaJO Body Text 22o)$ >p@ P !$`'0*-/2p5@8#d <<5$7$8$9DH$`#a$CJOJQJ^JaJ4/@4 List*h^h`82@8 List 2+^`83@8 List 3,8^8`84@8 List 4-^`85@8 List 5.^`ZM@Z Body Text First Indent/$x`a$fN@f Body Text First Indent 20$hx^h`a$HH *F4 Balloon Text1CJOJQJ^JaJVO"V P|(2 d8xx$CJOJQJ^J_HaJmH sH tH J>@2J  Title3$xx`a$5CJ$\aJ$8J@B8  Subtitle4$a$5\RORR # 05nidungvb5dd[$\$CJOJQJ^JaJOb Uz<4Default Paragraph Font Para Char Char Char Char Char6 d8xx$CJOJQJ^J_HaJmH sH tH BOqB ' Char Char4CJOJQJ^JaJ:O: #' Char Char3 OJQJ^JLOL u~ Char Char Char1CJOJQJ^JaJLOL  0 Char Char56CJKHOJQJ]^JaJLOL  0 Char Char25CJKHOJQJ\^JaJHOH  0 Char Char15CJOJQJ\^JaJFOF  0 Char Char5CJOJQJ\^JaJLOL  0 Char Char Char2CJOJQJ^JaJhOh @:[05 Ni dung VB?$7dx1$`7a$CJOJQJ^JaJROR ?:[05 Ni dung VB CharCJaJmH sH tH jj |n Table Grid7:VA0AVO!V 0 Char Char Char CJOJQJ^JaJmH sH tH bO2b CharC d8xx(CJOJPJQJ^J_HaJmH sH tH ``J&5XtvwB*H I_`abco ' ) P Q [  * 4 > H R S !&+01I&CQro1 ;""###$%%&'(u**+,.0U123=45;7~7^89:0::<</=~>?IAQBC@EFFGH,J]KMMYOOQSS&TnT VWXZ[[A\\]^^^^^^^^^ _8_]_{_____`)`?`Z`o`|```````````````````````````````000 000 0 0 0 0 0000000%0%0%0%?0%?0%?0?0%?0?00000000+0+ 0+ 0+ 0+ 0+ 0+ 0+00+0+ 0+ 0+ 0+ 0+ 0+ 0+ 0+ 0+ 0+ 0+ 0+ 0+ 0+ 0 0 0 0 0 0 0 0+ 0+ 0+ 0+0+00+0+0+0+000+00+0000+0+0000+00+0+000+0+0+0+00+00000+0+000+00+0+000+0+000+000000+00+000000+00000+0+!0+0+0+0+0+!0+?0+00?0?00+0+0+0+0+0+0+0+00000@0@000000 0000000000 0 0I00h00jI00h00j@0h00j@0h00j@0I0 0 @0@0@0I00@0@0I00h00jI00)h0k```K000^ K00  %%(+V 2"&#'(J*0-/`3<?DHzLfQT[B`6eZBT"r $b,H58:<=>@EIJKLMOPQRSTUVWYZ| 4 T !!8$`$%0d]X6H69;?ABCDFGHNXF7  +!!@  @ (  NB  S DB S  ?H0(  t`t|ILs_cddoo AAvw>?)!*!""""""y)z)))f*k*** ,!,559999::;;X<Y<NCOCEEEEFFLGMGGGTHUHII#J#JJJIKJKRKSKKKWLXLMMMMMMMM6N8NOOOOOOOOOOPPQQQQQQRRSS[[[[[\*\+\4\4\\\]]]]]]]^`````````````````````` HI^cno    H Q S 1HI%&BCPRqrno01 :";""""#####$$%%%%&&''((t*u***++,,..00T1U12233<4=455:7;7}7~7]8^899::/:0:::<<<<.=/=}>~>??HAIAPBQBCC?E@EFFFFGGHH+J-J\K]KMMMMXOYOOOQQSSSS%T&TmTnT V VWWXXZZ[[[[@\A\\\]]^^^^^^^^^^^^ _ _7_8_\_]_z_{_________``(`)`>`?`Y`Z`n`o`{`|```````````````````333&5w_cddoo ' ) S 1))#J#JOOSS[[4\4\]]^^^^```````````````````````````````` X,$xqdz[Q!  7<;V/lWX{B`0X{OmvW^d#Zdνy%*jXKh0vp .&5r6EzV  ^`56o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.rr^r`OJPJQJ^Jo(-BB^B`OJQJ^Jo(hHo  ^ `OJQJo(hH  ^ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hHRR^R`OJQJo(hH""^"`OJQJ^Jo(hHo^`OJQJo(hH88^8`OJPJQJo(-^`OJQJ^Jo(o  ^ `OJQJ^Jo(  ^ `OJQJ^Jo(xx^x`OJQJ^Jo(oHH^H`OJQJ^Jo(^`OJQJ^Jo(^`OJQJ^Jo(o^`OJQJ^Jo(^`OJPJQJ^Jo(- ^`OJQJo(o pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo(hh^h`5o(.hh^h`5o(..0^`05o(...0^`05o(.... 88^8`5o( ..... 88^8`5o( ...... 88^8`5o(....... `^``5o(........ `^``5o(.........88^8`o(. ^`hH.  L ^ `LhH.   ^ `hH. xx^x`hH. HLH^H`LhH. ^`hH. ^`hH. L^`LhH.^`o(. ^`hH. pL^p`LhH. @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PL^P`LhH.^`o(. o^o`hH. ? L^? `LhH.  ^ `hH. ^`hH. L^`LhH. ^`hH. O^O`hH. L^`LhH.rr^r`o(. BB^B`hH.  L ^ `LhH.   ^ `hH. ^`hH. L^`LhH. RR^R`hH. ""^"`hH. L^`LhH.rr^r`o(. BB^B`hH.  L ^ `LhH.   ^ `hH. ^`hH. L^`LhH. RR^R`hH. ""^"`hH. L^`LhH.88^8`OJPJQJo(-^`OJQJ^Jo(o  ^ `OJQJ^Jo(  ^ `OJQJ^Jo(xx^x`OJQJ^Jo(oHH^H`OJQJ^Jo(^`OJQJ^Jo(^`OJQJ^Jo(o^`OJQJ^Jo( ^`OJPJQJ^Jo(- ^`OJQJo(o pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo( &5r 7mvW^0vpQ! %*j`0X#ZdzX;VlWxq 4                 ;F        vQ        \[U                 V        Hl        fp        X        D(|~U( d 0R2P;|\^oaip0tx  !J7u<q]/^6^suE JZ"&1339]ObQu[.\U^{f)#%,?CD Xbopw,f4;x>CKODSY^2_ahru|-ARRSW@Ziw*z~   }$79:NNa[`mT \_es i,DD[\ ]egi}l{ v m ^6 = @ F Q U m 8o u  m    ' ) 2 _< = F G H DK >S aT Z mi p q x }  1( ? vH H Z n 9n s y z ] W l T 0 = fK JZ b q /| ' R 50 =; I J y Vk5"#11k63FyP`cu(yzl|Vs Cc,v/1_JLZghr, E,[Va,g~ir{c  3SX^cN5;9U*V&X$]7^bbx h$$h%,9EDQXW csvz90%,2{6?~G[s#/@9C3Mmn "++4X;UJP\Y^r]wLxo B-f3f7 88>(\pkp rk1uT"u]"9=k>3DHJSPXX[be ii=6 #k(1s<MAOY +;2j<\DOLmx yNM 2#7AuXYp\_7k"%AP`` nHrvy%4W9DG\jC6~;G1_`l wzW{ } H |2 : X z b{ >} !!!X%!>!J!pL!N! t! "w-"-";"KD"E"MG"iL"T" U"?W"^"j"### #n#&#%#,#:K#*L#sY#g]#fj#Sr# t#$ $$:$B$X$%\$s]$.a$b$4d$]h$'% 0%V%[%[%\%Ck%r%w%& &Y&)&-&g.&BD&H&IK&0T&b&h&t&y&|& }&~'''z''|%'&'=/'hI'Q'}X'Y'e'n'p' ()(D(V((t-(0(8( >(D(L(P(Q(dX(b(i(1n(5n(s({(P|(K())t)0)V1)3)7)C)~)h)***O*'*<*sI*J*6K*j*s*v*{*++ +'+M)+-+:2+@?+s+x+V ,;,,O<,?,I,Y,b,.d,l,Iq,r, ----E-Z(-4-s6- ;-~=->-0L-O-p-v-!x-{- .x .W.'. ).+.D;.=.V?.b.////W8a@8@8A8EG8Z8_8l8^o8z8899.9H!9.*9r59d;9M>9AV9d9l9m9}9B:=:%:b3:?;:N:R:S:bj:p:;t;;^ ;Q;+;.;p/;A;H;Y;Sc;f;k;t;<<#<n-<.1<1<2<6<97<6<<@<Ab<Uz<=)=/=QN=U=Y=h=t= >K2>9>Y^>lb>s>t>y>)y>f~>=??(?]'?A?wB?.E? H?e?h?2w?{?@?@ P@P@_[@5]@gk@l@q@ AAAUA ABAyIAOASA)YAeAXiATBBBB44B4Bx:BR2IRsbRlR~RSyS;SiSS3SCSJSLSdSjSnSvS{S T3T+T;DTjKTOTXTaTdT+nTFnT~TUOU7"U49UZ/Z-GZjLZ+bZotZ}Z[ [[6M[M[V[c[\\ \!\ $\1\>7\9\fJ\ER\g\r\]]]]bW]_]6h]_o]p]f$^*^+0^1^58^tC^&[^v^_0$_]2_?_{D_L_U_3Z_za_h_>o_tw_`1`@ `/`<`G`M`U`;W`]`;^`u`v`aK"aV$a(a-aT7ajatabb$b+b,b&:bGLbQbRbXbXbabHdbLubWc!c01c7c;cF>cacrcytcivcd d ddddWd\ d"dY%dE;dqf Kfff#iCiGJizYiD\iU]ihili jjjj$!j!j%j=jAj$Cjrjrjkk^ kkhk0kJ6k:k@kBk+Lkwkzk\ l&l&lKBl ClCl/Pl`ldlglyl{l"m%mBmJm6QmbmsdmqmK{mmnnninn nA%nw+nY0n7n9nEnEHnLn^nsn|n; oo "of"o*$ot+o9o,Ho LoQoTYolo0o$ pp %p'p=,p60p9pODpGpWpXpmp=qlq9"qj8qaWqlzqr"r#r[r`rprrrsr{r{rsss\sssR'sK)sdNsgs*is=ksttt't;tz@t4BtWt/[t[t7u u' u1u2u7ux9uSMu^uiuv,v6vAvFGvLv'Wv\v^vfvQhvsvwvf|vw?wMww_/w@wPwyRw.[wsw'twtwxxhx:!x!x)x+xKxLxbxgxOoxroxyLyy y+;y_yjvy\y" z zzzzU&z'zTzc\z kzsz.vz{zr{ {m{{{z"{#{3y{Az{z{5~{|||||"|(|j?|F|I|V|i| l|ro|s}}B}|}}6}'}5}=}=}A}D}mJ}H}}~~1~u;~xJ~VO~O~le~u~ :0?PVx!$&27z<>[Ugo)'2(7778`dnN"++I78_<OTZl0pnP 70%-|0z<*APJWadbjy ]!C"CIX_uz  "t%44X0`k%34;APSlrt{ !"YT}~ ""e*+3ETx".9FHNZldkef/hNy~z?%?2_2W8@;UTv> %%'u82_g{|0ql b!X8BCIJJL_f!hh{OA $%])R @ A@IwSSe]kHy[8"$!&'n5b69Xf_py? %&24EN:R#U~zn%)#7|8Z;f@AKZ\hs i!"%*89AW]LsJ 613TY^ey|%GGVThossRxxx S2n*-/2UUmq~Y,$AA JPR^u[6o()R68<\`Gfnv B+0}138FPeqvgl#A\rsBv*PNNZWF`lsm -H35I'IrO?RSSmuqr1,08:^>w@cTU_i`CnS~R z!<1"3W=@mBEbh!|6 #;M3Z[`d eklVrpQ F9NF 7'>}ANTZhq{c (|,+878MW}ejuO #009{CGMGcd{qz}w!!s1?L$LxZZ,.IK:Nf[>fkv&$y%1JNX]2_ao"ACXMw43'T-24dX1Zeyy );X>ZadCeknrw PWu{w| 376\=^_vEEJP@TYyaza{|"S {!(ASz f!l2416:FkOVVV^n"i6MNw "-)/+MQhv*&2..0~@N5iDk P 4"+ .43BHW\\>|;/i0A(MM[[df/}>(DGJMr>r;u-56X;OTV7Y)eny HN$*TDXno6tv ay*##$C>e?EFQT2b )@M;Yev-}E}}q@uETXfHr&([-DJIY}bz{.u:BJoMWYert'a8 ?COaYZ qu|% h ]-4 ;DG&Pciju=3BJQ_Jge H$:,\,@-(= GIwWY`tt0{T #& /U02>AuCz!'f)t3ANVW]jm{-".5FqOQZbhx3 P-A.g>?{Ojmv"r!"~EHIN0Y\^ch\iRN%&(//NT_m{ O $R%%QR:[\}aUm $4h?RQhIvA  z'D#6p@P[\ik4;F[Jh?o XD/JQ.TZu}: "#u(7IALNgcr|o>GO&[7];=mFPcfp2g ' *+NYri<&xJUORUvXqrkz{ .>@UGRVp]fklqwm }\be~!4BGEIOoQai0qs}u KBTTMX`bhmnMsc}   p<H8niUd#,25>uz $@Y_ aYoA$'D<pBJmNRZUpqs{8 u%FHK_cf~gBv{#j5Xd|> q [,238=MN%T\]_JfKg-u/y{})g>Ccd3v "O+[5c;d`gAuw x "$%*n.S:govF%.5O9t>JM6bqfj !dAEQdRS3oz  &H!#;^for~  l(=IQ]Pp} e(/0$6NrORVT\`arequ;uDhE5U)X9Z[]y_? '6~8Naokm y5vw ' ) P Q  * 4 > H R S !&+01^^Z````"333@p !')*0`@@@@ @J@V@Z@\@Unknown G:Ax Times New Roman5Symbol3& :Cx Arial;VNI-Times?5 :Cx Courier New7& r.VnTime5& >[`)Tahoma;VNI-Helve;Wingdings"hkl5R1l5R1!4dp`p`2qX?'2ieu 6: Noi dung phng an va trnh t lap phng an bao cao tham nh, trnh duyet phng an en bu, tai nh c:PHUONGAdmin@         Oh+'0,8HT`p     ieu 6: Noi dung phng an va trnh t lap phng an bao cao tham nh, trnh duyet phng an en bu, tai nh c:PHUONGNormalAdmin5Microsoft Office Word@xA@@L@V8l5R՜.+,0l hp  N246 LTT1p` ieu 6: Noi dung phng an va trnh t lap phng an bao cao tham nh, trnh duyet phng an en bu, tai nh c: Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~   Root Entry F`?Data 1TablesWordDocumentFJSummaryInformation(DocumentSummaryInformation8CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q