ࡱ> y{x[ 8bjbj 4ΐΐ*IIIII]]]],]Y0eeeee\\\$+:!I\\\\\IIee|||\IeIe|\|||e(/]l|)0Y|e|e||eI(\\|\\\\\|\\\Y\\\\e\\\\\\\\\ : THNG T CA B TI CHNH S 96/2006/TT-BTC NGY 16 THNG 10 NM 2006 HNG DN V MC THU, CH  THU, NP, QUN L V S DNG PH U GI Cn c Ngh nh s 57/2002/N-CP ngy 03/6/2002 ca Chnh ph quy nh chi tit thi hnh Php lnh Ph v l ph; Cn c Ngh nh s 24/2006/N-CP ngy 06/3/2006 ca Chnh ph sa i, b sung mt s iu ca Ngh nh s 57/2002/N-CP ngy 03/6/2002 ca Chnh ph quy nh chi tit thi hnh Php lnh Ph v l ph; Cn c Ngh nh s 05/2005/N-CP ngy 18/01/2005 ca Chnh ph v bn u gi ti sn; Cn c Quyt nh s 216/2005/Q-TTg ngy 31/8/2005 ca Th tng Chnh ph v vic ban hnh quy ch u gi quyn s dng t  giao t c thu tin s dng t hoc cho thu t; Cn c Ch th s 18/2006/CT-TTg ngy 15/5/2006 ca Th tng Chnh ph v vic tng cng thc hin Ngh nh s 05/2005/N-CP ngy 18/01/2005 ca Chnh ph v bn u gi ti sn; B Ti chnh hng dn v mc thu, ch  thu, np, qun l v s dng ph u gi, nh sau: I. PHM VI P DNG 1. Ph u gi hng dn ti Thng t ny p dng i vi vic bn u gi ti sn theo quy nh ti Ngh nh s 05/2005/N-CP ngy 18/01/2005 ca Chnh ph v bn u gi ti sn (sau y gi tt l Ngh nh s 05/2005/N-CP) v u gi quyn s dng t  giao t c thu tin s dng t hoc cho thu t theo quy nh ti Quyt nh s 216/2005/Q-TTg ngy 31/8/2005 ca Th tng Chnh ph v vic ban hnh quy ch u gi quyn s dng t  giao t c thu tin s dng t hoc cho thu t (sau y gi tt l Quyt nh s 216/2005/Q-TTg). 2. i tng np ph u gi l ngi c ti sn bn u gi (ch s hu ti sn hoc ngi c ch s hu u quyn bn ti sn hoc c nhn, t chc c quyn bn ti sn ca ngi khc theo quy nh ca php lut) v ngi tham gia u gi ti. 3. n v c thu ph u gi theo quy nh ti Thng t ny, bao gm: doanh nghip bn u gi ti sn, n v s nghip c chc nng bn u gi ti sn v hi ng bn u gi ti sn (gi chung l n v thu ph). II. MC THU PH U GI 1. Mc thu ph u gi p dng ti n v thu ph thuc c quan trung ng a) i vi vic bn u gi ti sn theo quy nh ti Ngh nh s 05/2005/N-CP a.1. Mc thu ph u gi i vi ngi c ti sn bn u gi - Trng hp bn c ti sn bn u gi th mc thu ph c tnh trn gi tr ti sn bn c, nh sau: SttGi tr ti sn bn cMc thu1T 1.000.000 ng tr xung50.000 ng2T trn 1.000.000 ng n 100.000.000 ng5% gi tr ti sn bn c3T trn 100.000.000 ng n 1.000.000.000 ng5.000.000 ng + 1,5% ca phn gi tr ti sn bn c vt qu 100.000.000 ng4Trn 1.000.000.000 ng18.500.000 ng + 0,2% ca phn gi tr ti sn bn c vt qu 5.000.000.000 ng- Trng hp bn u gi ti sn khng thnh th ngi c ti sn bn u gi thanh ton cho n v bn u gi cc chi ph theo quy nh ti khon 2, iu 26, Ngh nh s 05/2005/N-CP ngy 18/01/2005 ca Chnh ph v bn u gi ti sn. a.2. Mc thu ph u gi i vi ngi tham gia u gi - Mc thu ph u gi i vi ngi tham gia u gi c quy nh tng ng vi gi khi im ca ti sn bn u gi, nh sau: SttGi khi im ca ti snMc thu (ng/h s)1T 20.000.000 ng tr xung20.0002T trn 20.000.000 ng n 50.000.000 ng50.0003T trn 50.000.000 ng n 100.000.000 ng100.0004T trn 100.000.000 ng n 500.000.000 ng200.0005Trn 500.000.000 ng500.000 - Trng hp cuc u gi ti sn khng c t chc th ngi tham gia u gi ti sn c hon li ton b s tin ph u gi ti sn m ngi tham gia u gi ti sn  np. b) i vi vic bn u gi quyn s dng t  giao t c thu tin s dng t hoc cho thu t theo quy nh ti Quyt nh s 216/2005/Q-TTg Mc thu ph u gi i vi ngi tham gia u gi c quy nh tng ng vi gi khi im ca quyn s dng t hoc din tch t bn u gi, nh sau: b.1. Trng hp bn u gi quyn s dng t  u t xy dng nh  ca h gia nh, c nhn quy nh ti im a, khon 1, iu 3 ca Quy ch u gi quyn s dng t  giao t c thu tin s dng t hoc cho thu t ban hnh km theo Quyt nh s 216/2005/Q-TTg SttGi khi im ca quyn s dng tMc thu (ng/h s)1T 200.000.000 ng tr xung100.0002T trn 200.000.000 ng n 500.000.000 ng200.0003Trn 500.000.000 ng 500.000b.2. Trng hp bn u gi quyn s dng t khc quyn s dng t quy nh ti im a, khon 1, iu 3 ca Quy ch u gi quyn s dng t  giao t c thu tin s dng t hoc cho thu t ban hnh km theo Quyt nh s 216/2005/Q-TTg SttDin tch tMc thu (ng/h s)1T 0,5 ha tr xung1.000.0002T trn 0,5 ha n 2 ha3.000.0003T trn 2 ha n 5 ha4.000.0004T trn 5 ha5.000.000 2. Mc thu ph u gi p dng ti n v thu ph thuc c quan a phng Tu thuc vo c im, iu kin c th ca a phng, Hi ng nhn dn tnh, thnh ph trc thuc Trung ng quyt nh c th mc thu ph u gi p dng cho ph hp i vi tng loi i tng np ph, tng mc gi tr ca ti sn bn c, tng mc gi khi im u gi ca ti sn, quyn s dng t hoc din tch t bn u gi, nhng khng vt qu mc thu quy nh ti khon 1, mc ny. 3.     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Trng hp l ph khng thuc ngn sch nh nc th mc ph  (mc ph p dng thng nht)  bao gm thu gi tr gia tng theo quy nh ca Lut thu gi tr gia tng v cc vn bn hng dn thi hnh. III. CH  THU, NP, QUN L V S DNG PH U GI 1. Vic thu, np ph u gi a) Khi ng k tham gia u gi, ngi tham gia u gi phi np ph u gi theo quy nh. b) i vi ngi c ti sn bn u gi, thc hin np ph u gi khi c thanh ton tin bn ti sn. c) Khi thu ph, n v thu ph phi lp v giao chng t thu cho i tng np ph, nh sau: - i vi n v thu ph l doanh nghip bn u gi ti sn, thc hin lp v giao ho n cho i tng np ph theo quy nh hin hnh ca B Ti chnh v pht hnh, qun l, s dng ho n. - i vi n v thu ph l n v s nghip c chc nng bn u gi ti sn hoc hi ng bn u gi ti sn, thc hin lp v giao bin lai thu cho i tng np ph theo quy nh hin hnh ca B Ti chnh v pht hnh, qun l, s dng n ch thu. 2. Vic qun l, s dng ph u gi Ph u gi l khon thu nhm b p chi ph cho vic t chc bn u gi v thu ph (nh chi ph nim yt, thng bo cng khai vic bn u gi, chi ph t chc ng k mua ti sn bn u gi, chi ph h s tham gia u gi, chi ph trng by, cho xem ti sn, chi ph t chc phin bn u gi, chi ph bn giao ti sn...). Vic qun l, s dng tin thu t ph u gi c thc hin nh sau: a) i vi n v thu ph l n v s nghip c chc nng bn u gi ti sn hoc hi ng bn u gi ti sn: Ph u gi thu c l khon thu thuc ngn sch nh nc, c qun l, s dng nh sau: - Trng hp n v thu ph  c ngn sch nh nc bo m kinh ph cho vic t chc bn u gi th n v thu ph phi np ton b s tin ph thu c vo ngn sch nh nc theo chng, loi, khon, mc, tiu mc tng ng ca Mc lc ngn sch nh nc hin hnh. - Trng hp n v thu ph cha c ngn sch nh nc bo m kinh ph cho vic t chc bn u gi th n v thu ph c s dng ton b (100%) tin ph thu c  trang tri chi ph cho vic t chc bn u gi v thu ph theo ch  quy nh. Cn c vo mc thu ph u gi p dng ti a phng v tnh hnh hot ng ca n v s nghip c chc nng bn u gi ti sn hoc hi ng bn u gi ti sn trn a bn, Hi ng nhn dn tnh, thnh ph trc thuc Trung ng quyt nh t l phn trm trch li trn s tin ph u gi thu c cho n v thu ph  trang tri chi ph cho vic t chc bn u gi v thu ph. b) i vi n v thu ph l doanh nghip bn u gi ti sn: Ph u gi thu c l khon thu khng thuc ngn sch nh nc. Tin ph thu c l doanh thu ca n v thu ph. n v thu ph c ngh)a v np thu theo quy nh ca php lut i vi s ph thu c v c quyn qun l, s dng s tin thu ph sau khi  np thu theo quy nh ca php lut. Hng nm, n v thu ph phi thc hin quyt ton thu i vi s tin ph thu c vi c quan thu theo quy nh ca php lut v thu hin hnh. c) i vi trng hp u gi quyn s dng t  giao t c thu tin s dng t hoc cho thu t theo quy nh ti Quyt nh s 216/2005/Q-TTg m tin thu t ph u gi ca ngi tham gia u gi khng  b p chi ph cho vic t chc bn u gi th ngn sch nh nc h tr phn kinh ph cn thiu i vi vic t chc bn u gi , theo nguyn tc sau: - Gi tr quyn s dng t u gi l khon thu thuc ngn sch cp no (khng phn bit u gi thnh hay khng thnh) th ngn sch cp  c trch nhim m bo kinh ph h tr; - S tin h tr l khon chnh lch gia chi ph thc t, hp l cho vic bn u gi (c ho n, chng t hp php) tr i s ph u gi thu c t ngi tham gia u gi, nhng khng vt qu s ph u gi tnh theo mc thu c quy nh theo im a.1, khon 1, mc II ca Thng t ny. IV. T CHC THC HIN 1. Thng t ny c hiu lc thi hnh sau 15 ngy, k t ngy ng Cng bo. 2. Cc ni dung khc lin quan n vic thu, np, qun l, s dng, cng khai ch  thu ph khng quy nh ti Thng t ny c thc hin theo hng dn ti Thng t s 63/2002/TT-BTC ngy 24/7/2002 ca B Ti chnh hng dn thc hin cc quy nh php lut v ph v l ph v Thng t s 45/2006/TT-BTC ngy 25/5/2006 ca B Ti chnh sa i, b sung Thng t s 63/2002/TT-BTC. 3. i vi cc a phng  ban hnh vn bn thu ph u gi m cha ph hp vi quy nh ti Thng t ny th U ban nhn dn tnh, thnh ph trc thuc Trung ng trnh Hi ng nhn dn cng cp ban hnh vn bn quy nh mi cho ph hp. 4. 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