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V t???????0???????????????????????????????????65??5??/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T;$$If???!vh5?h5?X#vh#vX:V ? V t???????65??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T;$$If???!vh5?h5?X#vh#vX:V ? V t???????65??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TH$$If???!vh5?5??#v#v?:V ? V t???????0??????????????????????????????????65?\5?</? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T$$If???!vh5?5??#v#v?:V ? V t??????65?\5?</? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????TH$$If???!vh5?5??#v#v?:V ? V t???????0??????????????????????????????????65?\5?</? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T$$If???!vh5?5??#v#v?:V ? V t??????65?\5?</? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????TH$$If???!vh5??5?#v?#v:V ? V t???????0??????????????????????????????????65?<5?\/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T$$If???!vh5??5?#v?#v:V ? V t??????65?<5?\/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T@$$If???!vh5??5?#v?#v:V ? V t???????0??????????????????????????????????65?L/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????TH$$If???!vh5??5?#v?#v:V ? V t???????0??????????????????????????????????65?l5?,/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T$$If???!vh5??5?#v?#v:V ? V t??????65?l5?,/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????TH$$If???!vh5??5?#v?#v:V ? V t???????0??????????????????????????????????65?<5?\/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T@$$If???!vh5??5??#v?#v?:V ? V t???????0??????????????????????????????????65?L/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T??!` ??LdAWN1... ?>?>?&????????????????????|n?? L?????z  ??  ??*? ???????????????? ?? ? ??? ? ?? ? ? ? ?? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?  CH?NH PH? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 140/2016/N-CPH? N?i, ng?y 10 th?ng 10 nm 2016?NGH? ?NHV? L? PH? TR??C B?Cn c? Lu?t t? ch?c Ch?nh ph? ng?y 19 th?ng 6 nm 2015;Cn c? Lu?t ph? v? l? ph? ng?y 25 th?ng 11 nm 2015;Cn c? Lu?t qu?n l? thu? ng?y 29 th?ng 11 nm 2006 v? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t qu?n l? thu? ng?y 20 th?ng 11 nm 2012;Theo ? ngh? c?a B? tr??ng B? T?i ch?nh;Ch?nh ph? ban h?nh Ngh? ?nh v? l? ph? tr??c b?.Ch??ng INH?NG QUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nhNgh? ?nh n?y quy ?nh v? ?i t??ng ch?u l? ph? tr??c b?, ng??i n?p l? ph? tr??c b?, cn c? t?nh l? ph? tr??c b?, ghi n?, mi?n l? ph? tr??c b?, ch? ? khai, thu, n?p v? qu?n l? l? ph? tr??c b?.i?u 2. ?i t??ng ch?u l? ph? tr??c b?1. Nh?, ?t.2. S?ng sn, s?ng d?ng ? t?p luy?n, thi ?u th? thao.3. T?u th?y, k? c? s? lan, ca n?, t?u k?o, t?u ?y.4. Thuy?n, k? c? du thuy?n.5. T?u bay.6. Xe m? t? hai b?nh, xe m? t? ba b?nh, xe g?n m?y, c?c lo?i xe t??ng t? ph?i ng k? v? g?n bi?n s? do c? quan nh? n??c c? th?m quy?n c?p (sau ?y g?i chung l? xe m?y).7. ? t?, r? mo?c ho?c s? mi r? mo?c ??c k?o b?i ? t?, c?c lo?i xe t??ng t? ph?i ng k? v? g?n bi?n s? do c? quan nh? n??c c? th?m quy?n c?p.8. V?, t?ng th?nh khung, t?ng th?nh m?y c?a t?i s?n quy ?nh t?i c?c kho?n 3, 4, 5, 6 v? 7 i?u n?y ??c thay th? m? ph?i ng k? v?i c? quan nh? n??c c? th?m quy?n.B? T?i ch?nh h??ng d?n thi h?nh quy ?nh t?i i?u n?y.i?u 3. Ng??i n?p l? ph? tr??c b?T? ch?c, c? nh?n c? t?i s?n thu?c ?i t??ng ch?u l? ph? tr??c b? quy ?nh t?i i?u 2 Ngh? ?nh n?y ph?i n?p l? ph? tr??c b? khi ng k? quy?n s? h?u, quy?n s? d?ng v?i c? quan nh? n??c c? th?m quy?n, tr? c?c tr??ng h?p thu?c di?n mi?n l? ph? tr??c b? theo quy ?nh t?i i?u 9 Ngh? ?nh n?y.i?u 4. ?p d?ng i?u ??c qu?c t?Tr??ng h?p i?u ??c qu?c t? m? C?ng h?a x? h?i ch? ngh)a Vi?t Nam l? th?nh vi?n c? quy ?nh kh?c v?i quy ?nh c?a Ngh? ?nh n?y th? ?p d?ng theo quy ?nh c?a i?u ??c qu?c t? ?.Ch??ng IICN C? T?NH L? PH? TR??C B?i?u 5. Cn c? t?nh l? ph? tr??c b?Cn c? t?nh l? ph? tr??c b? l? gi? t?nh l? ph? tr??c b? v? m?c thu l? ph? tr??c b? theo t? l? (%).i?u 6. Gi? t?nh l? ph? tr??c b?1. Gi? t?nh l? ph? tr??c b? ?i v?i nh?, ?ta) Gi? t?nh l? ph? tr??c b? ?i v?i ?t l? gi? ?t t?i B?ng gi? ?t do ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng ban h?nh theo quy ?nh c?a ph?p lu?t v? ?t ai t?i th?i i?m k? khai l? ph? tr??c b?.b) Gi? t?nh l? ph? tr??c b? ?i v?i nh? l? gi? do ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng ban h?nh theo quy ?nh c?a ph?p lu?t v? x?y d?ng t?i th?i i?m k? khai l? ph? tr??c b?.Ri?ng:- Gi? t?nh l? ph? tr??c b? ?i v?i nh? thu?c s? h?u nh? n??c b?n cho ng??i ang thu? theo quy ?nh c?a ph?p lu?t v? b?n nh? ? thu?c s? h?u nh? n??c cho ng??i ang thu? l? gi? b?n th?c t? ghi tr?n h?a ?n b?n nh? theo quy?t ?nh c?a ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng.- Gi? t?nh l? ph? tr??c b? ?i v?i nh? mua theo ph??ng th?c ?u gi? theo quy ?nh c?a ph?p lu?t v? ?u th?u, ?u gi? l? gi? tr?ng ?u gi? th?c t? ghi tr?n h?a ?n b?n h?ng.c) Tr??ng h?p gi? nh?, ?t t?i h?p ?ng chuy?n quy?n s? d?ng ?t, h?p ?ng mua b?n nh? cao h?n gi? do ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng ban h?nh th? gi? t?nh l? ph? tr??c b? ?i v?i nh?, ?t l? gi? t?i h?p ?ng chuy?n quy?n s? d?ng ?t, h?p ?ng mua b?n nh?.2. Gi? t?nh l? ph? tr??c b? ?i v?i t?i s?n kh?ca) Gi? t?nh l? ph? tr??c b? ?i v?i t?i s?n kh?c l? gi? chuy?n nh??ng t?i s?n th?c t? tr?n th? tr??ng.Gi? chuy?n nh??ng t?i s?n th?c t? tr?n th? tr??ng ??c cn c? v?o h?a ?n b?n h?ng h?p ph?p; gi? th?nh s?n ph?m (?i v?i t?i s?n t? s?n xu?t, ch? t?o ? ti?u d?ng); tr? gi? t?nh thu? nh?p kh?u theo quy ?nh c?a ph?p lu?t v? h?i quan, c?ng (+) thu? nh?p kh?u, c?ng (+) thu? ti?u th? ?c bi?t, c?ng (+) thu? gi? tr? gia tng (n?u c?) (?i v?i t?i s?n nh?p kh?u).Ri?ng ?i v?i t?i s?n ? qua s? d?ng (tr? t?i s?n ? qua s? d?ng nh?p kh?u) th? gi? t?nh l? ph? tr??c b? ??c x?c ?nh cn c? v?o th?i gian ? s? d?ng v? gi? tr? c?n l?i c?a t?i s?n.b) B? T?i ch?nh ban h?nh B?ng gi? t?nh l? ph? tr??c b? theo quy ?nh t?i i?m a kho?n n?y ? l?m cn c? t?nh l? ph? tr??c b? ?i v?i t?i s?n quy ?nh t?i kho?n 6, kho?n 7 i?u 2 Ngh? ?nh n?y v? v?, t?ng th?nh khung, t?ng th?nh m?y c?a t?i s?n quy ?nh t?i kho?n 6, kho?n 7 i?u 2 Ngh? ?nh n?y.Tr??ng h?p gi? chuy?n nh??ng t?i s?n th?c t? tr?n th? tr??ng th?p h?n gi? t?nh l? ph? tr??c b? do B? T?i ch?nh ban h?nh th? gi? t?nh l? ph? tr??c b? l? gi? do B? T?i ch?nh ban h?nh.Tr??ng h?p ph?t sinh t?i s?n m? t?i th?i i?m n?p t? khai l? ph? tr??c b? ch?a c? trong B?ng gi? t?nh l? ph? tr??c b? do B? T?i ch?nh ban h?nh th? C? quan Thu? ?p d?ng gi? t?nh l? ph? tr??c b? theo quy ?nh t?i i?m a kho?n n?y ? l?m cn c? t?nh l? ph? tr??c b?.Trong th?i h?n 3 ng?y l?m vi?c k? t? th?i i?m t?i s?n ??c ng k? tr??c b?, C? quan Thu? b?o c?o B? T?i ch?nh ? ban h?nh gi? t?nh l? ph? tr??c b? b? sung.Tr??ng h?p gi? chuy?n nh??ng t?i s?n th?c t? tr?n th? tr??ng c? bi?n ?ng tng ho?c gi?m 20% tr? l?n so v?i gi? t?nh l? ph? tr??c b? t?i B?ng gi? t?nh l? ph? tr??c b? th? B? T?i ch?nh ban h?nh gi? t?nh l? ph? tr??c b? b? sung ?m b?o gi? t?nh l? ph? tr??c b? s?t v?i gi? chuy?n nh??ng t?i s?n th?c t? tr?n th? tr??ng.B? T?i ch?nh h??ng d?n thi h?nh quy ?nh t?i i?u n?y.i?u 7. M?c thu l? ph? tr??c b? theo t? l? (%)1. Nh?, ?t m?c thu l? 0,5%.2. S?ng sn, s?ng d?ng ? t?p luy?n, thi ?u th? thao l? 2%.3. T?u th?y, s? lan, ca n?, t?u k?o, t?u ?y, thuy?n, du thuy?n, t?u bay m?c thu l? 1%.4. Xe m?y m?c thu l? 2%.Ri?ng:a) Xe m?y c?a t? ch?c, c? nh?n ? c?c th?nh ph? tr?c thu?c trung ??ng; th?nh ph? thu?c t?nh; th? x? n?i ?y ban nh?n d?n t?nh ?ng tr? s? n?p l? ph? tr??c b? l?n ?u v?i m?c l? 5%.b) ?i v?i xe m?y n?p l? ph? tr??c b? l?n th? 2 tr? i ??c ?p d?ng m?c thu l? 1%. Tr??ng h?p ch? t?i s?n ? k? khai, n?p l? ph? tr??c b? ?i v?i xe m?y l? 2%, sau ? chuy?n giao cho t? ch?c, c? nh?n ? ?a b?n quy ?nh t?i i?m a kho?n n?y th? n?p l? ph? tr??c b? theo m?c l? 5%.5. ? t?, r? mo?c ho?c s? mi r? mo?c ??c k?o b?i ? t?, c?c lo?i xe t??ng t? m?c thu l? 2%.Ri?ng:a) ? t? ch? ng??i t? 9 ch? tr? xu?ng n?p l? ph? tr??c b? l?n ?u v?i m?c thu l? 10%. Tr??ng h?p c?n ?p d?ng m?c thu cao h?n cho ph? h?p v?i i?u ki?n th?c t? t?i t?ng ?a ph??ng, H?i ?ng nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng quy?t ?nh i?u ch?nh tng nh?ng t?i a kh?ng qu? 50% m?c quy ?nh chung.b) ? t? ch? ng??i t? 9 ch? tr? xu?ng n?p l? ph? tr??c b? l?n th? 2 tr? i v?i m?c thu l? 2% v? ?p d?ng th?ng nh?t tr?n to?n qu?c.Cn c? v?o lo?i ph??ng ti?n ghi t?i Gi?y ch?ng nh?n ch?t l??ng an to?n k? thu?t v? b?o v? m?i tr??ng do c? quan ng ki?m Vi?t Nam c?p, c? quan thu? x?c ?nh m?c thu l? ph? tr??c b? ?i v?i ? t?, r? mo?c ho?c s? mi r? mo?c ??c k?o b?i ? t?, c?c lo?i xe t??ng t? theo quy ?nh t?i kho?n n?y.6. ?i v?i v?, t?ng th?nh khung, t?ng th?nh m?y quy ?nh t?i kho?n 8 i?u 2 Ngh? ?nh n?y ??c thay th? m? ph?i ng k? v?i c? quan nh? n??c c? th?m quy?n th? ?p d?ng m?c thu l? ph? tr??c b? t??ng ?ng c?a t?ng lo?i t?i s?n.M?c thu l? ph? tr??c b? ?i v?i t?i s?n quy ?nh t?i i?u n?y kh?ng ch? t?i a l? 500 tri?u ?ng/1 t?i s?n/1 l?n tr??c b?, tr? ? t? ch? ng??i t? 9 ch? tr? xu?ng, t?u bay, du thuy?n.B? T?i ch?nh h??ng d?n thi h?nh quy ?nh t?i i?u n?y.Ch??ng IIIGHI N?, MI?N L? PH? TR??C B?i?u 8. Ghi n? l? ph? tr??c b?1. Ghi n? l? ph? tr??c b? ?i v?i ?t v? nh? g?n li?n v?i ?t c?a h? gia ?nh, c? nh?n thu?c ?i t??ng ??c ghi n? ti?n s? d?ng ?t theo quy ?nh c?a ph?p lu?t ?t ai v? thu ti?n s? d?ng ?t. Khi thanh to?n n? l? ph? tr??c b? th? h? gia ?nh, c? nh?n ph?i n?p l? ph? tr??c b? t?nh theo gi? nh?, ?t do ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng quy ?nh t?i th?i i?m k? khai l? ph? tr??c b?.2. Tr??ng h?p h? gia ?nh, c? nh?n ??c ghi n? l? ph? tr??c b? theo quy ?nh t?i kho?n 1 i?u n?y n?u chuy?n nh??ng, chuy?n ?i, t?ng cho quy?n s? h?u nh?, quy?n s? d?ng ?t cho t? ch?c, c? nh?n kh?c (tr? tr??ng h?p t?ng cho nh?, ?t gi?a c?c ?i t??ng quy ?nh t?i kho?n 10 i?u 9 Ngh? ?nh n?y) th? ph?i n?p ? s? l? ph? tr??c b? c?n n? tr??c khi chuy?n nh??ng, chuy?n ?i, t?ng cho.3. Th? t?c ghi n? l? ph? tr??c b?a) H? gia ?nh, c? nh?n thu?c ?i t??ng ??c ghi n? l? ph? tr??c b? nh?, ?t n?u t?i kho?n 1 i?u n?y th?c hi?n khai l? ph? tr??c b? v? n?p h? s? khai l? ph? tr??c b? (trong ? c? gi?y t? ch?ng minh thu?c ?i t??ng ??c ghi n? l? ph? tr??c b? n?u t?i kho?n 1 i?u n?y) theo quy ?nh t?i c?c kho?n 1, 2 v? 3 i?u 10 Ngh? ?nh n?y.b) C? quan c? th?m quy?n c?p gi?y ch?ng nh?n quy?n s? d?ng ?t, quy?n s? h?u nh? v? t?i s?n g?n li?n v?i ?t ki?m tra h? s?, n?u x?c ?nh ?ng ?i t??ng ??c ghi n? l? ph? tr??c b? nh?, ?t n?u t?i kho?n 1 i?u n?y th? ghi v?o gi?y ch?ng nh?n quy?n s? d?ng ?t, quy?n s? h?u nh? v? t?i s?n g?n li?n v?i ?t:  N? l? ph? tr??c b? tr??c khi c?p cho ch? s? h?u, s? d?ng nh?, ?t.c) Tr??ng h?p nh?n ??c h? s? l?m th? t?c chuy?n nh??ng, chuy?n ?i, t?ng cho quy?n s? h?u nh?, quy?n s? d?ng ?t c?a h? gia ?nh, c? nh?n c?n ghi n? l? ph? tr??c b?, c? quan c? th?m quy?n c?p gi?y ch?ng nh?n quy?n s? d?ng ?t, quy?n s? h?u nh? v? t?i s?n g?n li?n v?i ?t c? tr?ch nhi?m chuy?n h? s?, k?m theo  Phi?u chuy?n th?ng tin ? x?c ?nh ngh)a v? t?i ch?nh v? ?t ai sang cho C? quan Thu? ? t?nh v? th?ng b?o ? h? gia ?nh, c? nh?n c? nh?, ?t n?p ? s? ti?n l? ph? tr??c b? c?n n? tr??c khi l?m th? t?c chuy?n nh??ng, chuy?n ?i, t?ng cho.i?u 9. Mi?n l? ph? tr??c b?1. Nh?, ?t l? tr? s? c?a c? quan ?i di?n ngo?i giao, c? quan L?nh s?, c? quan ?i di?n c?a t? ch?c qu?c t? thu?c h? th?ng Li?n h?p qu?c v? nh? ? c?a ng??i ?ng ?u c? quan ?i di?n ngo?i giao, c? quan L?nh s?, c? quan ?i di?n c?a t? ch?c qu?c t? thu?c h? th?ng Li?n h?p qu?c t?i Vi?t Nam.2. T?i s?n (tr? nh?, ?t) c?a t? ch?c, c? nh?n n??c ngo?i sau ?y:a) C? quan ?i di?n ngo?i giao, c? quan L?nh s?, c? quan ?i di?n c?a t? ch?c qu?c t? thu?c h? th?ng Li?n h?p qu?c.b) Vi?n ch?c ngo?i giao, vi?n ch?c l?nh s?, nh?n vi?n h?nh ch?nh k? thu?t c?a c? quan ?i di?n ngo?i giao, c? quan L?nh s?, th?nh vi?n c? quan ?i di?n c?a t? ch?c qu?c t? thu?c h? th?ng Li?n h?p qu?c v? th?nh vi?n c?a gia ?nh h? kh?ng ph?i l? c?ng d?n Vi?t Nam ho?c kh?ng th??ng tr? t?i Vi?t Nam ??c B? Ngo?i giao Vi?t Nam c?p ch?ng minh th? ngo?i giao ho?c ch?ng minh th? c?ng v?.c) T? ch?c, c? nh?n n??c ngo?i kh?ng thu?c ?i t??ng quy ?nh t?i i?m a v? b kho?n n?y, nh?ng ??c mi?n ho?c kh?ng ph?i n?p l? ph? tr??c b? theo c?c cam k?t qu?c t? m? C?ng h?a x? h?i ch? ngh)a Vi?t Nam l? th?nh vi?n.3. ?t ??c Nh? n??c giao ho?c cho thu? s? d?ng v?o c?c m?c ?ch sau ?y:a) S? d?ng v?o m?c ?ch c?ng c?ng theo quy ?nh c?a ph?p lu?t v? ?t ai.b) Thm d?, khai th?c kho?ng s?n; nghi?n c?u khoa h?c theo gi?y ph?p ho?c x?c nh?n c?a c? quan nh? n??c c? th?m quy?n.c) ?u t? x?y d?ng k?t c?u h? t?ng (kh?ng ph?n bi?t ?t trong hay ngo?i khu c?ng nghi?p, khu ch? xu?t), ?u t? x?y d?ng nh? ? chuy?n nh??ng. C?c tr??ng h?p n?y khi ng k? quy?n s? h?u, quy?n s? d?ng v?i c? quan nh? n??c c? th?m quy?n ? cho thu? ho?c t? s? d?ng th? t? ch?c, c? nh?n ??c Nh? n??c giao ?t ho?c cho thu? ?t ph?i n?p l? ph? tr??c b?.Tr??ng h?p t? ch?c, c? nh?n nh?n chuy?n nh??ng ? ti?p t?c ?u t? x?y d?ng k?t c?u h? t?ng ho?c x?y d?ng nh? ? chuy?n nh??ng th? ??c mi?n n?p l? ph? tr??c b?.Tr??ng h?p t? ch?c, c? nh?n nh?n chuy?n nh??ng k?t c?u h? t?ng, nh? khi ng k? quy?n s? h?u, quy?n s? d?ng v?i c? quan nh? n??c c? th?m quy?n th? ph?i n?p l? ph? tr??c b?.4. ?t ??c Nh? n??c giao, cho thu? ho?c c?ng nh?n s? d?ng v?o m?c ?ch s?n xu?t n?ng nghi?p, l?m nghi?p, nu?i tr?ng th?y s?n v? l?m mu?i.5. ?t n?ng nghi?p chuy?n ?i quy?n s? d?ng gi?a c?c h? gia ?nh, c? nh?n trong c?ng x?, ph??ng, th? tr?n ? thu?n l?i cho s?n xu?t n?ng nghi?p theo quy ?nh c?a Lu?t ?t ai.6. ?t n?ng nghi?p do h? gia ?nh, c? nh?n t? khai hoang ph? h?p v?i quy ho?ch s? d?ng ?t ? ??c c? quan nh? n??c c? th?m quy?n ph? duy?t, kh?ng c? tranh ch?p m? ??c c? quan nh? n??c c? th?m quy?n c?p gi?y ch?ng nh?n quy?n s? d?ng ?t.7. ?t thu? c?a Nh? n??c theo h?nh th?c tr? ti?n thu? ?t h?ng nm ho?c thu? c?a t? ch?c, c? nh?n ? c? quy?n s? d?ng ?t h?p ph?p.8. Nh?, ?t s? d?ng v?o m?c ?ch c?ng ?ng c?a c?c t? ch?c t?n gi?o, c? s? t?n ng??ng ??c Nh? n??c c?ng nh?n ho?c ??c ph?p ho?t ?ng.9. ?t l?m ngh)a trang, ngh)a ?a.10. Nh?, ?t nh?n th?a k? ho?c l? qu? t?ng gi?a: V? v?i ch?ng; cha ?, m? ? v?i con ?; cha nu?i, m? nu?i v?i con nu?i; cha ch?ng, m? ch?ng v?i con d?u; cha v?, m? v? v?i con r?; ?ng n?i, b? n?i v?i ch?u n?i; ?ng ngo?i, b? ngo?i v?i ch?u ngo?i; anh, ch?, em ru?t v?i nhau nay ??c c? quan nh? n??c c? th?m quy?n c?p gi?y ch?ng nh?n quy?n s? d?ng ?t, quy?n s? h?u nh? ? v? t?i s?n kh?c g?n li?n v?i ?t.11. Nh? ? c?a h? gia ?nh, c? nh?n t?o l?p th?ng qua h?nh th?c ph?t tri?n nh? ? ri?ng l? theo quy ?nh c?a Lu?t nh? ?.12. T?i s?n cho thu? t?i ch?nh ??c chuy?n quy?n s? h?u cho b?n thu? khi k?t th?c th?i h?n thu? th?ng qua vi?c nh??ng, b?n t?i s?n cho thu? th? b?n thu? ??c mi?n n?p l? ph? tr??c b?; tr??ng h?p c?ng ty cho thu? t?i ch?nh mua t?i s?n c?a ?n v? c? t?i s?n ? n?p l? ph? tr??c b? sau ? cho ch?nh ?n v? b?n t?i s?n thu? l?i th? c?ng ty cho thu? t?i ch?nh ??c mi?n n?p l? ph? tr??c b?.13. Nh?, ?t, t?i s?n ?c bi?t, t?i s?n chuy?n d?ng, t?i s?n ph?c v? c?ng t?c qu?n l? chuy?n d?ng ph?c v? qu?c ph?ng, an ninh.14. Nh?, ?t thu?c t?i s?n nh? n??c d?ng l?m tr? s? c? quan c?a c? quan nh? n??c, ?n v? vi trang nh?n d?n, ?n v? s? nghi?p c?ng l?p, t? ch?c ch?nh tr?, t? ch?c ch?nh tr? - x? h?i, t? ch?c ch?nh tr? x? h?i - ngh? nghi?p, t? ch?c x? h?i, t? ch?c x? h?i - ngh? nghi?p.15. Nh?, ?t ??c b?i th??ng (k? c? nh?, ?t mua b?ng ti?n ??c b?i th??ng, h? tr?) khi Nh? n??c thu h?i nh?, ?t theo quy ?nh c?a ph?p lu?t.16. T?i s?n c?a t? ch?c, c? nh?n ? ??c c?p gi?y ch?ng nh?n quy?n s? h?u, s? d?ng khi ng k? l?i quy?n s? h?u, s? d?ng ??c mi?n n?p l? ph? tr??c b? trong nh?ng tr??ng h?p sau ?y:a) T?i s?n ? ??c c? quan c? th?m quy?n c?a Nh? n??c Vi?t Nam d?n ch? c?ng h?a, Ch?nh ph? c?ch m?ng l?m th?i C?ng h?a mi?n Nam Vi?t Nam, Nh? n??c C?ng h?a x? h?i ch? ngh)a Vi?t Nam ho?c c? quan c? th?m quy?n thu?c ch? ? ci c?p gi?y ch?ng nh?n quy?n s? h?u, s? d?ng nay ?i gi?y ch?ng nh?n quy?n s? h?u, s? d?ng m?i m? kh?ng thay ?i ch? s? h?u t?i s?n.b) T?i s?n c?a doanh nghi?p nh? n??c ??c c? ph?n h?a th?nh s? h?u c?ng ty c? ph?n ho?c c?c h?nh th?c s?p x?p l?i doanh nghi?p nh? n??c kh?c theo quy ?nh c?a ph?p lu?t.c) T?i s?n ? ??c c?p gi?y ch?ng nh?n quy?n s? h?u, s? d?ng c?a h? gia ?nh khi ph?n chia t?i s?n ? cho c?c th?nh vi?n h? gia ?nh ng k? l?i.d) T?i s?n c?a t? ch?c, c? nh?n ? ??c c?p gi?y ch?ng nh?n quy?n s? h?u, s? d?ng ph?i ng k? l?i quy?n s? h?u, s? d?ng do gi?y ch?ng nh?n b? m?t, r?ch n?t, ?, nh?e, h? h?ng. C? quan c? th?m quy?n c?p l?i gi?y ch?ng nh?n quy?n s? h?u, s? d?ng cho t? ch?c, c? nh?n khi c? ? ngh?.) Tr??ng h?p khi c?p l?i gi?y ch?ng nh?n quy?n s? d?ng ?t c? ph?t sinh ch?nh l?ch di?n t?ch ?t tng th?m nh?ng ranh gi?i c?a th?a ?t kh?ng thay ?i th? ??c mi?n n?p l? ph? tr??c b? ?i v?i ph?n di?n t?ch ?t tng th?m.e) T? ch?c, c? nh?n ??c nh? n??c giao ?t v? ? ??c c?p gi?y ch?ng nh?n quy?n s? d?ng ?t, ph?i chuy?n sang thu? ?t tr? ti?n thu? ?t m?t l?n cho c? th?i gian thu? theo quy ?nh c?a Lu?t ?t ai t? ng?y Ngh? ?nh n?y c? hi?u l?c thi h?nh.17. T?i s?n c?a t? ch?c, c? nh?n ? n?p l? ph? tr??c b? (tr? tr??ng h?p ??c mi?n n?p l? ph? tr??c b?) chuy?n cho t? ch?c, c? nh?n kh?c ng k? quy?n s? h?u, s? d?ng ??c mi?n n?p l? ph? tr??c b? trong nh?ng tr??ng h?p sau ?y:a) T? ch?c, c? nh?n, x? vi?n h?p t?c x? em t?i s?n c?a m?nh g?p v?n v?o doanh nghi?p, t? ch?c t?n d?ng, h?p t?c x? ho?c khi doanh nghi?p, t? ch?c t?n d?ng, h?p t?c x? gi?i th? ho?c ph?n chia ho?c r?t v?n cho t? ch?c, c? nh?n th?nh vi?n t?i s?n m? t? ch?c, c? nh?n th?nh vi?n ? g?p tr??c ?y.b) T?i s?n c?a doanh nghi?p i?u ?ng trong n?i b? c?a doanh nghi?p ? ho?c c? quan, ?n v? h?nh ch?nh s? nghi?p i?u ?ng t?i s?n trong n?i b? m?t c? quan, ?n v? d? to?n theo quy?t ?nh c?a c?p c? th?m quy?n.18. T?i s?n c?a t? ch?c, c? nh?n ? n?p l? ph? tr??c b? ??c chia hay g?p do chia, t?ch, h?p nh?t, s?p nh?p, ?i t?n t? ch?c theo quy?t ?nh c?a c? quan c? th?m quy?n.19. T?i s?n c?a t? ch?c, c? nh?n ? n?p l? ph? tr??c b? chuy?n ?n ?a ph??ng n?i s? d?ng m? kh?ng thay ?i ch? s? h?u.20. Nh? t?nh ngh)a, nh? ?i o?n k?t, nh? ??c h? tr? mang t?nh ch?t nh?n ?o, k? c? ?t k?m theo nh? ??c ng k? s? h?u, s? d?ng t?n ng??i ??c t?ng.21. Xe c?u h?a, xe c?u th??ng, xe chi?u ch?p X-quang, xe c?u h? (bao g?m c? xe k?o xe, xe ch? xe); xe ch? r?c, xe phun n??c, xe t??i n??c, xe xi t?c phun n??c, xe qu?t ??ng, xe h?t h?m c?u, xe h?t b?i; xe chuy?n d?ng cho th??ng binh, b?nh binh, ng??i t?n t?t ng k? quy?n s? h?u t?n th??ng binh, b?nh binh, ng??i t?n t?t.22. T?u bay s? d?ng cho m?c ?ch kinh doanh v?n chuy?n h?ng h?a, h?nh kh?ch.23. T?u, thuy?n ?nh b?t th?y, h?i s?n.24. V?, t?ng th?nh khung, t?ng th?nh m?y quy ?nh t?i kho?n 8 i?u 2 Ngh? ?nh n?y ??c thay th? m? ph?i ng k? l?i trong th?i h?n b?o h?nh.25. Nh? x??ng c?a c? s? s?n xu?t; nh? kho, nh? n, nh? ? xe c?a c? s? s?n xu?t, kinh doanh.26. Nh? ?, ?t ? c?a h? ngh?o; nh? ?, ?t ? c?a ?ng b?o d?n t?c thi?u s? ? c?c x?, ph??ng, th? tr?n thu?c v?ng kh? khn, T?y Nguy?n; nh? ?, ?t ? c?a h? gia ?nh, c? nh?n ? c?c x? thu?c Ch??ng tr?nh ph?t tri?n kinh t? - x? h?i c?c x? ?c bi?t kh? khn, mi?n n?i, v?ng s?u, v?ng xa.27. T?u th?y, thuy?n kh?ng c? ?ng c?, tr?ng t?i to?n ph?n ?n 15 t?n; t?u th?y, thuy?n c? ?ng c? t?ng c?ng su?t m?y ch?nh ?n 15 s?c ng?a; t?u th?y, thuy?n c? s?c ch? ng??i ?n 12 ng??i; t?u th?y, thuy?n ch? kh?ch t?c ? cao v? t?u th?y, thuy?n v?n t?i c?ng-ten-n?.28. Nh?, ?t c?a c?c c? s? th?c hi?n x? h?i h?a trong c?c l)nh v?c gi?o d?c - ?o t?o, d?y ngh?; y t?; vn h?a; th? d?c th? thao; m?i tr??ng theo quy ?nh c?a ph?p lu?t ng k? quy?n s? d?ng ?t, quy?n s? h?u nh? ph?c v? cho c?c ho?t ?ng n?y.29. Nh?, ?t c?a c? s? ngo?i c?ng l?p ng k? quy?n s? d?ng ?t, quy?n s? h?u nh? ph?c v? cho c?c ho?t ?ng trong l)nh v?c gi?o d?c - ?o t?o; y t?; vn h?a; th? d?c th? thao; khoa h?c v? c?ng ngh?; m?i tr??ng; x? h?i; d?n s?, gia ?nh, b?o v? chm s?c tr? em theo quy ?nh c?a ph?p lu?t, tr? tr??ng h?p quy ?nh t?i kho?n 28 i?u n?y.30. Nh?, ?t c?a doanh nghi?p khoa h?c v? c?ng ngh? ng k? quy?n s? d?ng ?t, quy?n s? h?u nh? theo quy ?nh c?a ph?p lu?t.31. Ph??ng ti?n v?n t?i h?nh kh?ch c?ng c?ng b?ng xe bu?t s? d?ng nng l??ng s?ch.B? T?i ch?nh h??ng d?n thi h?nh quy ?nh t?i i?u n?y.Ch??ng IVCH? ? KHAI, THU, N?P V? QU?N L? L? PH? TR??C B?i?u 10. Khai, thu, n?p l? ph? tr??c b?1. L? ph? tr??c b? ??c khai theo t?ng l?n ph?t sinh.T? ch?c, c? nh?n c? t?i s?n thu?c ?i t??ng ch?u l? ph? tr??c b? c? tr?ch nhi?m k? khai v? n?p h? s? khai l? ph? tr??c b? (g?m c? c?c tr??ng h?p thu?c di?n mi?n l? ph? tr??c b? theo quy ?nh t?i i?u 9 Ngh? ?nh n?y) cho C? quan Thu? khi ng k? quy?n s? h?u, quy?n s? d?ng v?i c? quan nh? n??c c? th?m quy?n.2. N?i n?p h? s? khai l? ph? tr??c b?- ?i v?i t?i s?n l? nh?, ?t: H? s? khai l? ph? tr??c b? n?p t?i c? quan ti?p nh?n h? s? v? gi?i quy?t th? t?c ng k?, c?p gi?y ch?ng nh?n quy?n s? d?ng ?t, quy?n s? h?u nh? v? t?i s?n kh?c g?n li?n v?i ?t theo quy ?nh c?a ph?p lu?t v? ?t ai.- ?i v?i t?i s?n kh?c: H? s? khai l? ph? tr??c b? n?p t?i Chi c?c Thu? ?a ph??ng n?i ng k? quy?n s? h?u, quy?n s? d?ng ho?c n?p qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ?i v?i h? s? khai thu? i?n t?.3. H? s? khai l? ph? tr??c b?a) ?i v?i t?i s?n l? nh?, ?t:- T? khai l? ph? tr??c b? theo M?u s? 01 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y.- C?c gi?y t? ch?ng minh t?i s?n (ho?c ch? t?i s?n) thu?c di?n mi?n l? ph? tr??c b? (n?u c?).b) ?i v?i t?i s?n kh?c (tr? t?u thuy?n ?nh c?, t?u thuy?n v?n t?i th?y n?i ?a, t?u bi?n thi?u h? s? g?c ho?c ?ng m?i t?i Vi?t Nam):- T? khai l? ph? tr??c b? theo M?u s? 02 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y.- C?c gi?y t? v? mua b?n, chuy?n giao t?i s?n h?p ph?p.- Gi?y ng k? quy?n s? h?u, quy?n s? d?ng t?i s?n c?a ch? ci (?i v?i t?i s?n ng k? quy?n s? h?u, quy?n s? d?ng t?i Vi?t Nam t? l?n th? 2 tr? i).- Gi?y ch?ng nh?n ch?t l??ng an to?n k? thu?t v? b?o v? m?i tr??ng do c? quan ng ki?m Vi?t Nam c?p (?i v?i ? t?, r? mo?c ho?c s? mi r? mo?c ??c k?o b?i ? t?, c?c lo?i xe t??ng t?).- C?c gi?y t? ch?ng minh t?i s?n ho?c ch? t?i s?n thu?c di?n mi?n l? ph? tr??c b? (n?u c?).c) ?i v?i t?i s?n l? t?u thuy?n ?nh c?, t?u thuy?n v?n t?i th?y n?i ?a, t?u bi?n n?u thi?u h? s? g?c ho?c ?ng m?i t?i Vi?t Nam:- T? khai l? ph? tr??c b? theo M?u s? 02 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y;- Phi?u b?o ho?c x?c nh?n c?a c? quan c? th?m quy?n v? vi?c t?u th?y, thuy?n thu?c ?i t??ng ??c ng k? s? h?u.d) Tr??ng h?p h? s? khai l? ph? tr??c b? i?n t? l? T? khai l? ph? tr??c b? theo M?u s? 01 (?i v?i t?i s?n l? nh?, ?t) v? M?u s? 02 (?i v?i t?i s?n kh?c) Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y, c?c gi?y t? h?p ph?p k?m theo T? khai l? ph? tr??c b? th?c hi?n theo quy ?nh c?a c?c c? quan c?p ng k? khi l?m th? t?c ng k? c?p gi?y ch?ng nh?n quy?n s? h?u, quy?n s? d?ng t?i s?n.4. Th?i h?n ra th?ng b?o v? n?p l? ph? tr??c b?a) Chi c?c Thu? ra th?ng b?o n?p l? ph? tr??c b? trong th?i h?n 03 ng?y l?m vi?c (?i v?i t?i s?n l? nh?, ?t) ho?c 01 ng?y l?m vi?c ?i v?i t?i s?n kh?c k? t? khi nh?n ? h? s? h?p l?.Tr??ng h?p h? s? kh?ng h?p l? th? Chi c?c Thu? tr? l?i h? s? cho c? quan ti?p nh?n h? s? v? gi?i quy?t th? t?c ng k?, c?p gi?y ch?ng nh?n quy?n s? d?ng ?t, quy?n s? h?u nh? v? t?i s?n kh?c g?n li?n v?i ?t theo quy ?nh c?a ph?p lu?t v? ?t ai (?i v?i h? s? l? ph? tr??c b? nh?, ?t) ho?c cho ng??i c? t?i s?n (?i v?i h? s? l? ph? tr??c b? t?i s?n kh?c) theo th?i h?n quy ?nh t?i i?m n?y.Th?ng b?o n?p l? ph? tr??c b? ?i v?i nh?, ?t theo M?u s? 03 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y; Th?ng b?o n?p l? ph? tr??c b? ?i v?i t?i s?n kh?c ??c ghi ngay tr?n T? khai n?p l? ph? tr??c b? c?a t?i s?n ?.Tr??ng h?p n?p h? s? khai l? ph? tr??c b? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? th? Th?ng b?o n?p l? ph? tr??c b? ??c C?ng th?ng tin i?n t? c?a T?ng c?c thu? tr? v? i?n tho?i, t?i kho?n giao d?ch thu? i?n t? ho?c th? i?n t? c?a t? ch?c, c? nh?n theo t?ng m? giao d?ch i?n t? theo quy ?nh v? giao d?ch i?n t? trong l)nh v?c thu?.b) Ng??i n?p l? ph? tr??c b? th?c hi?n n?p ti?n l? ph? tr??c b? v?o ng?n s?ch nh? n??c t?i c?c c? quan, t? ch?c thu l? ph? tr??c b? theo quy ?nh c?a Lu?t qu?n l? thu? trong th?i h?n 30 ng?y l?m vi?c k? t? ng?y k? th?ng b?o n?p l? ph? tr??c b? c?a c? quan thu?.5. Vi?c l?p v? c?p ch?ng t? thu l? ph? tr??c b? th?c hi?n theo quy ?nh.Tr??ng h?p t? ch?c, c? nh?n n?p l? ph? tr??c b? qua ng?n h?ng b?ng ph??ng th?c i?n t? th? ch?ng t? n?p l? ph? tr??c b? i?n t? ??c ng?n h?ng truy?n v? C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? k? s? cung c?p cho c?c t? ch?c, c? quan c? th?m quy?n ? k?t n?i th?ng tin v?i c? quan thu?. Ch?ng t? i?n t? ??c k? s? l? cn c? ? gi?i quy?t th? t?c h?nh ch?nh li?n quan ?n vi?c ng k? t?i s?n v? t? ch?c, c? nh?n kh?ng ph?i cung c?p ch?ng t? gi?y.6. Tr??ng h?p quy tr?nh ph?i h?p li?n th?ng c?a c?c c? quan qu?n l? nh? n??c th?c hi?n th? t?c h?nh ch?nh trong c?ng t?c c?p gi?y ch?ng nh?n quy?n s? h?u, s? d?ng t?i s?n c? quy ?nh kh?c v? h? s?, th? t?c, quy tr?nh thu, n?p l? ph? tr??c b? th? th?c hi?n theo quy ?nh ?.B? T?i ch?nh h??ng d?n thi h?nh quy ?nh t?i i?u n?y.i?u 11. Qu?n l? l? ph? tr??c b?C? quan thu l? ph? tr??c b? n?p 100% s? ti?n l? ph? thu ??c v?o ng?n s?ch nh? n??c theo quy ?nh c?a ph?p lu?t.Ch??ng VT? CH?C TH?C HI?Ni?u 12. Hi?u l?c thi h?nh1. Ngh? ?nh n?y c? hi?u l?c thi h?nh t? ng?y 01 th?ng 01 nm 2017.2. K? t? ng?y Ngh? ?nh n?y c? hi?u l?c thi h?nh, c?c quy ?nh sau h?t hi?u l?c thi h?nh:a) Ngh? ?nh s? 45/2011/N-CP ng?y 17 th?ng 6 nm 2011 c?a Ch?nh ph? v? l? ph? tr??c b? v? Ngh? ?nh s? 23/2013/N-CP ng?y 25 th?ng 3 nm 2013 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 45/2011/N-CP ng?y 17 th?ng 6 nm 2011 v? l? ph? tr??c b?;b) Quy ?nh v? khai, thu, n?p v? qu?n l? l? ph? tr??c b? t?i Ngh? ?nh s? 83/2013/N-CP ng?y 22 th?ng 7 nm 2013 c?a Ch?nh ph? quy ?nh chi ti?t thi h?nh m?t s? i?u c?a Lu?t qu?n l? thu? v? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t qu?n l? thu?.3. B?i b? c?c quy ?nh sau ?y:a) Kho?n 2 i?u 5 Quy?t ?nh s? 13/2015/Q-TTg ng?y 05 th?ng 5 nm 2015 c?a Th? t??ng Ch?nh ph? ban h?nh v? c? ch? ch?nh s?ch khuy?n kh?ch ph?t tri?n v?n t?i h?nh kh?ch c?ng c?ng b?ng xe bu?t;b) Kho?n 1 i?u 5 Quy?t ?nh s? 47/2015/Q-TTg ng?y 05 th?ng 10 nm 2015 c?a Th? t??ng Ch?nh ph? v? c? ch?, ch?nh s?ch khuy?n kh?ch ph?t tri?n giao th?ng v?n t?i ??ng th?y n?i ?a.i?u 13. Tr?ch nhi?m thi h?nh1. B? T?i ch?nh c? tr?ch nhi?m ph?i h?p v?i c?c b?, ng?nh c? li?n quan x?y d?ng quy tr?nh ph?i h?p li?n th?ng i?n t? th? t?c h?nh ch?nh trong c?ng t?c c?p gi?y ch?ng nh?n quy?n s? h?u, quy?n s? d?ng t?i s?n thu?c ?i t??ng ch?u l? ph? tr??c b? quy ?nh t?i i?u 2 Ngh? ?nh n?y.2. B? Giao th?ng v?n t?i c? tr?ch nhi?m chia s? th?ng tin ph??ng ti?n ? ph?c v? cho c?ng t?c x?y d?ng B?ng gi? t?nh l? ph? tr??c b? c?a B? T?i ch?nh v? h? tr? t? ch?c, c? nh?n khai n?p l? ph? tr??c b?.3. B? C?ng an, B? T?i nguy?n v? M?i tr??ng c? tr?ch nhi?m x?y d?ng h? th?ng k?t n?i i?n t? ? gi?i quy?t c?c th? t?c h?nh ch?nh li?n quan ?n vi?c ng k? t?i s?n; ph?i h?p c?ng B? T?i ch?nh ki?m so?t gi?y t? h?p ph?p c?a c?c h? s? khai thu? i?n t?.4. C?c B? tr??ng, Th? tr??ng c? quan ngang b?, Th? tr??ng c? quan thu?c Ch?nh ph?, Ch? t?ch ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng v? c?c t? ch?c, c? nh?n c? li?n quan ch?u tr?ch nhi?m thi h?nh Ngh? ?nh n?y./.??N?i nh?n: - Ban B? th? Trung ??ng ?ng; - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?; - C?c b?, c? quan ngang b?, c? quan thu?c Ch?nh ph?; - HND, UBND c?c t?nh, th?nh ph? tr?c thu?c trung ??ng; - Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng; - Vn ph?ng T?ng B? th?; - Vn ph?ng Ch? t?ch n??c; - H?i ?ng d?n t?c v? c?c ?y ban c?a Qu?c h?i; - Vn ph?ng Qu?c h?i; - T?a ?n nh?n d?n t?i cao; - Vi?n ki?m s?t nh?n d?n t?i cao; - Ki?m to?n nh? n??c; - ?y ban Gi?m s?t t?i ch?nh Qu?c gia; - Ng?n h?ng Ch?nh s?ch x? h?i; - Ng?n h?ng Ph?t tri?n Vi?t Nam; - ?y ban trung ??ng M?t tr?n T? qu?c Vi?t Nam; - C? quan trung ??ng c?a c?c o?n th?; - Ph?ng Th??ng m?i v? C?ng nghi?p Vi?t Nam; - VPCP: BTCN, c?c PCN, Tr? l? TTg, TG C?ng TTT, c?c V?, C?c, ?n v? tr?c thu?c, C?ng b?o; - L?u: VT, KTTH (3b).TM. CH?NH PH? TH? T??NG Nguy?n Xu?n Ph?c?PH? L?C(K?m theo Ngh? ?nh s? 140/2016/N-CP ng?y 10 th?ng 10 nm 2016 c?a Ch?nh ph?)M?u s? 01T? khai l? ph? tr??c b? nh?, ?tM?u s? 02T? khai l? ph? tr??c b?M?u s? 03Th?ng b?o n?p l? ph? tr??c b? nh?, ?t?M?u s? 01C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------?T? KHAI L? PH? TR??C B? NH?, ?T[01] K? t?nh thu?: Theo t?ng l?n ph?t sinh ?%[02] L?n ?u ?% ??????????????????[03] B? sung l?n th? ?%[04] T?n ng??i n?p thu?: .................................................................................................... [05] M? s? thu?: .................................................................................................................. [06] ?a ch?: ......................................................................................................................... [07] Qu?n/huy?n: & & & & & & & & & & . [08] T?nh/Th?nh ph?: ........................................ [09] i?n tho?i: & & & & & & & & & & [10] Fax: & & & & & & .. [11] Email: ..................... [12] ?i l? thu?; ho?c T? ch?c, c? nh?n ??c ?y quy?n khai thay theo quy ?nh c?a ph?p lu?t (n?u c?): ?? [13] M? s? thu?: .................................................................................................................. [14] ?a ch?: ......................................................................................................................... [15] Qu?n/huy?n: & & & & & & & & [16] T?nh/Th?nh ph?: ................................................ [17] i?n tho?i: & & & & & & & & & [18] Fax: & & & & & & . [19] Email: ......................... [20] H?p ?ng ?i l? thu?, s?: & & & & & & & & & & & & & & . ng?y ................................ ?C I?M NH? ?T:1. ?t: .................................................................................................................................. 1.1. ?a ch? th?a ?t: ........................................................................................................... ............................................................................................................................................. 1.2. V? tr? th?a ?t (m?t ti?n ??ng ph? hay ng?, h?m):1.3. M?c ?ch s? d?ng ?t: ................................................................................................. 1.4. Di?n t?ch (m2): .............................................................................................................. 1.5. Ngu?n g?c nh? ?t: (?t ??c Nh? n??c giao, cho thu?; ?t nh?n chuy?n nh??ng; nh?n th?a k?, ho?c nh?n t?ng cho):a) T?n t? ch?c, c? nh?n chuy?n giao QSD:?a ch? ng??i giao QSD: .................................................................................................. b) Th?i i?m l?m gi?y t? chuy?n giao QSD ng?y & & & th?ng & & nm & & & & 1.6. Gi? tr? ?t th?c t? chuy?n giao (n?u c?):2. Nh?:2.1. C?p nh?: & & & & & & & & & & & & & & & .. Lo?i nh?: ............................................. 2.2. Di?n t?ch nh? (m2 s?n x?y d?ng): ................................................................................ 2.3. Ngu?n g?c nh?: ........................................................................................................... a) T? x?y d?ng:- Nm ho?n c?ng (ho?c nm b?t ?u s? d?ng nh?): ......................................................... b) Mua, th?a k?, t?ng cho:- Th?i i?m l?m gi?y t? chuy?n giao nh?: Ng?y & & & .. th?ng & & . nm& & & & 2.4. Gi? tr? nh? (?ng):3. Gi? tr? nh?, ?t th?c t? nh?n chuy?n nh??ng, nh?n th?a k?, nh?n t?ng cho (?ng):............................................................................................................................................ 4. T?i s?n thu?c di?n ??c mi?n l? ph? tr??c b? (l? do):............................................................................................................................................ 5. Gi?y t? c? li?n quan, g?m:- .......................................................................................................................................... - .......................................................................................................................................... T?i cam oan s? li?u khai tr?n l? ?ng v? ch?u tr?ch nhi?m tr??c ph?p lu?t v? s? li?u ? khai./.?NH?N VI?N ?I L? THU?H? v? t?n:Ch?ng ch? h?nh ngh? s?:?& ., ng?y & . th?ng & . nm & . NG??I N?P THU? ho?c ?I DI?N H?P PH?P C?A NG??I N?P THU? (K?, ghi r? h? t?n, ch?c v? v? ?ng d?u (n?u c?))Ho?c T? CH?C, C? NH?N ??C ?Y QUY?N KHAI THAYH? v? t?n:??M?u s? 02C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------?T? KHAI L? PH? TR??C B? (?p d?ng ?i v?i t?i s?n thu?c ?i t??ng ch?u l? ph? tr??c b? (tr? nh?, ?t))[01] K? t?nh thu?: ?% Theo t?ng l?n ph?t sinh[02] L?n ?u: ?% ?????????[03] B? sung l?n th? ?%A. PH?N NG??I N?P THU? T? K? KHAI:[04] T?n ng??i n?p thu? (Ch? s? h?u, s? d?ng t?i s?n): ..................................................... [05] M? s? thu? (n?u c?): ...................................................................................................... [06] ?a ch?: ........................................................................................................................... [07] Qu?n/huy?n: & & & & & & & & . [08] T?nh/th?nh ph?: ................................................... [09] i?n tho?i: & & & & & & & & & . [10] Fax: & & & & & . [11] Email: ............................... [12] ?i l? thu?; ho?c T? ch?c, c? nh?n ??c ?y quy?n khai thay theo quy ?nh c?a ph?p lu?t (n?u c?): ?? [13] M? s? thu?: ..................................................................................................................... [14] ?a ch?: ............................................................................................................................ [15] Qu?n/huy?n: & & & & & & & & & & .. [16] T?nh/Th?nh ph?: .......................................... [17] i?n tho?i: & & & & & & & & & & & .. [18] Fax: & & & & & .. [19] Email: ...................... [20] H?p ?ng ?i l? thu?, s?: & & & & & & & & & & & & & & & . ng?y ............................... I. ?C I?M T?I S?N:1. Lo?i t?i s?n (v? d?: ? t?, xe m?y, t?u thuy?n...): ................................................................ 2. Nh?n hi?u: ......................................................................................................................... 3. S? lo?i ho?c t?n th??ng m?i: ............................................................................................ 4. N??c s?n xu?t: ................................................................................................................. 5. Nm s?n xu?t: .................................................................................................................. 6. Th? t?ch l?m vi?c: ............................................................................................................. 7. Tr?ng t?i (ho?c c?ng su?t): .............................................................................................. 8. S? ng??i cho ph?p ch? (k? c? l?i xe): ............................................................................. 9. C?ng th?c b?nh xe: .......................................................................................................... 10. Ch?t l??ng t?i s?n: ......................................................................................................... 11. S? m?y: .......................................................................................................................... 12. S? khung: ...................................................................................................................... 13. Bi?n ki?m so?t: ............................................................................................................. 14. S? ng k?: ................................................................................................................... 15. Tr? gi? t?i s?n (?ng): .................................................................................................... (Vi?t b?ng ch?: ................................................................................................................... )II. NGU?N G?C T?I S?N:1. T? ch?c, c? nh?n giao t?i s?n: ........................................................................................ 2. ?a ch?: ............................................................................................................................ 3. Th?i i?m l?m gi?y t? chuy?n d?ch t?i s?n: .................................................................... III. T?I S?N THU?C DI?N ??C MI?N L? PH? TR??C B? (l? do):............................................................................................................................................ IV. GI?Y T? C? LI?N QUAN, G?M:............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ T?i cam oan s? li?u khai tr?n l? ?ng v? ch?u tr?ch nhi?m tr??c ph?p lu?t v? s? li?u ? khai./.?NH?N VI?N ?I L? THU?H? v? t?n:Ch?ng ch? h?nh ngh? s?:?& ., ng?y & . th?ng & . nm & . NG??I N?P THU? ho?c ?I DI?N H?P PH?P C?A NG??I N?P THU? (K?, ghi r? h? t?n, ch?c v? v? ?ng d?u (n?u c?))Ho?c T? CH?C, C? NH?N ??C ?Y QUY?N KHAI THAYH? v? t?n:??B. TH?NG B?O N?P L? PH? TR??C B? (d?nh cho C? quan Thu?):1. Tr? gi? t?i s?n t?nh l? ph? tr??c b? (?ng):(Vi?t b?ng ch?: .................................................................................................................. )2. S? ti?n l? ph? tr??c b? ph?i n?p (?ng): {B?ng tr? gi? t?i s?n t?nh l? ph? tr??c b? nh?n (x) m?c thu l? ph? tr??c b? (%). M?c thu l? ph? tr??c b? ??c quy ?nh chi ti?t cho t?ng lo?i t?i s?n (v? d?: M?y bay, t?u th?y, thuy?n, ? t?, xe m?y...)} & ..(Vi?t b?ng ch?: .................................................................................................................. )N?p theo ch??ng & & & & & & & & & & & & ti?u m?c ................................................... 3. ?a i?m n?p: ................................................................................................................. 4. Th?i h?n n?p ti?n ch?m nh?t l? ng?y... th?ng ... nm ... Qu? 30 ng?y k? t? ng?y k? th?ng b?o c?a c? quan thu? m? ng??i n?p thu? ch?a n?p th? m?i ng?y ch?m n?p ph?i tr? ti?n ch?m n?p theo quy ?nh c?a Lu?t qu?n l? thu?.5. Mi?n n?p l? ph? tr??c b? (n?u c?): Ch? t?i s?n thu?c di?n ??c mi?n n?p l? ph? tr??c b? theo quy ?nh t?i i?m & & kho?n & .. i?u & .. Ngh? ?nh s? ... ng?y ... c?a Ch?nh ph?:............................................................................................................................................ ............................................................................................................................................ ? C?N B? KI?M TRA T?NH L? PH? TR??C B? (K? t?n, ghi r? h? t?n)& ., ng?y & .. th?ng& .. nm .... TH? TR??NG C? QUAN THU? RA TH?NG B?O (K?, ghi r? h?, t?n, ?ng d?u)?NG??I NH?N TH?NG B?O N?P L? PH? TR??C B? & & .., ng?y & . th?ng & . nm & .. (K?, ghi r? h? t?n, ch?c v? v? ?ng d?u (n?u c?))??C. PH?N T?NH TI?N CH?M N?P L? PH? TR??C B? (d?nh cho c? quan thu ti?n):1. S? ng?y ch?m n?p l? ph? tr??c b?: ................................................................................. 2. S? ti?n ph?t ch?m n?p l? ph? tr??c b? (?ng): ............................................................... (Vi?t b?ng ch?: ................................................................................................................... )??& & & ng?y & . th?ng & . nm .... TH? TR??NG C? QUAN THU TI?N (K?, ghi r? h? t?n, ?ng d?u)?M?u s? 03T?N C? QUAN THU? C?P TR?N T?N C? QUAN THU? RA TH?NG B?O -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & /TB-....& & ., ng?y & . th?ng & .. nm & & ?TH?NG B?O N?P L? PH? TR??C B? NH?, ?TCn c? h? s? v? Phi?u chuy?n th?ng tin ?a ch?nh ? x?c ?nh ngh)a v? t?i ch?nh s? & .. ng?y.... th?ng & . nm .... c?a (t?n c? quan ti?p nh?n h? s? v? gi?i quy?t th? t?c ng k?, c?p gi?y ch?ng nh?n quy?n s? d?ng ?t, quy?n s? h?u nh? v? t?i s?n g?n li?n v?i ?t), ho?c cn c? h? s? c?a ng??i n?p l? ph? tr??c b?, ...(t?n C? quan Thu?) th?ng b?o n?p l? ph? tr??c b? nh?, ?t nh? sau:I. ?NH DANH V? NG??I N?P THU?:1. T?n ch? t?i s?n: ............................................................................................................... 2. M? s? thu? (n?u c?): ........................................................................................................ 3. ?a ch? g?i th?ng b?o n?p ti?n LPTB: .............................................................................. 4. ?i l? thu? (n?u c?): ......................................................................................................... 5. M? s? thu?: ...................................................................................................................... 6. ?a ch?: ............................................................................................................................. II. ?C I?M T?I S?N1. Th?a ?t s?: & & & & & & & & & & & .. T? b?n ? s?: ................................................... S? nh?& & ... ??ng ph?& & & .... Th?n (?p, b?n, phum, s?c) & .. x? (ph??ng) ............... 2. Lo?i ?t: ............................................................................................................................ 3. Lo?i ??ng/khu v?c: ........................................................................................................ 4. V? tr? (1, 2, 3, 4...): ............................................................................................................ 5. C?p nh?: & & & & & & & & & & & & & & & & . Lo?i nh?: ................................................ 6. H?ng nh?: ......................................................................................................................... 7. T? l? (%) ch?t l??ng c?n l?i c?a nh?: .............................................................................. 8. Di?n t?ch nh?, ?t t?nh l? ph? tr??c b? (m2): .................................................................... 8.1. ?t: ............................................................................................................................... 8.2. Nh? (m2 s?n nh?): ........................................................................................................ 9. ?n gi? m?t m?t vu?ng s?n nh?, ?t t?nh l? ph? tr??c b? (?ng/m2): ............................. 9.1. ?t: ................................................................................................................................ 9.2. Nh? (theo gi? x?y d?ng m?i): ....................................................................................... III. L? PH? TR??C B? DO C? QUAN THU? T?NH:1. T?ng gi? tr? nh?, ?t t?nh l? ph? tr??c b?: ........................................................................ 1.1. ?t (8.1 x 9.1): ............................................................................................................. 1.2. Nh? (7 x 8.2 x 9.2): ...................................................................................................... 2. S? ti?n l? ph? tr??c b? ph?i n?p (?ng): ........................................................................ (Vi?t b?ng ch?: .................................................................................................................. )N?p theo ch??ng & & .. lo?i & & kho?n & & h?ng & & . m?c & & .. ti?u m?c ................. 3. ?a i?m n?p ................................................................................................................... 4. Th?i h?n n?p ti?n: Ch?m nh?t l? ng?y ... th?ng ... nm .... Qu? 30 ng?y k? t? ng?y k? th?ng b?o c?a c? quan thu? m? ng??i n?p thu? ch?a n?p th? m?i ng?y ch?m n?p ph?i tr? ti?n ch?m n?p theo quy ?nh c?a Lu?t qu?n l? thu?.5. Tr??ng h?p mi?n n?p l? ph? tr??c b?: Ch? t?i s?n thu?c di?n ??c mi?n n?p l? ph? tr??c b? theo quy ?nh t?i i?m ... kho?n.... i?u .... Ngh? ?nh s? ... ng?y .... th?ng ... nm ... c?a Ch?nh ph? ................................. ............................................................................................................................................. ............................................................................................................................................. N?u c? v??ng m?c, ? ngh? ng??i n?p thu? li?n h? v?i ...(T?n c? quan thu?)... theo s? i?n tho?i: & & & & & & & & & & .. ?a ch?: & & & & & & & & & & .....(T?n c? quan thu?) & & & & .. th?ng b?o ? ng??i n?p thu? ??c bi?t v? th?c hi?n./.?NG??I NH?N TH?NG B?O N?P L? PH? 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