??ࡱ?!?? LK????N??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????!` ???aAWN1... |>?>??,?????????bbbb??????,D??Lbbbbb| ?????*?bbbbbbbbbb?bbbb?? ???bb??b???????????????????????????? B? T?I CH?NH -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 139/2016/TT-BTCH? N?i, ng?y 16 th?ng 9 nm 2016?TH?NG T?H??NG D?N MI?N TI?N S? D?NG ?T, TI?N THU? ?T; HO?N TR? L?I HO?C KH?U TR? V?O NGH(A V? T?I CH?NH CHO CH? ?U T? KHI ?U T? X?Y D?NG NH? ? X? H?I V? PH??NG PH?P X?C ?NH TI?N S? D?NG ?T PH?I N?P KHI NG??I MUA, THU? MUA ??C PH?P B?N L?I NH? ? X? H?ICn c? Ngh? ?nh s? 60/2003/N-CP ng?y 06 th?ng 6 nm 2003 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh Lu?t Ng?n s?ch nh? n??c;Cn c? Ngh? ?nh s? 100/2015/N-CP ng?y 20 th?ng 10 nm 2015 c?a Ch?nh ph? v? ph?t tri?n v? qu?n l? nh? ? x? h?i;Cn c? Ngh? ?nh s? 215/2015/N-CP ng?y 25 th?ng 12 nm 2015 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a C?c tr??ng C?c Qu?n l? C?ng s?n;B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? h??ng d?n mi?n ti?n s? d?ng ?t, ti?n thu? ?t, ho?n tr? l?i ho?c kh?u tr? v?o ngh)a v? t?i ch?nh cho ch? ?u t? khi ?u t? x?y d?ng nh? ? x? h?i v? ph??ng ph?p x?c ?nh ti?n s? d?ng ?t ph?i n?p khi ng??i mua, thu? mua ??c ph?p b?n l?i nh? ? x? h?i theo quy ?nh t?i Ngh? ?nh s? 100/2015/N-CP ng?y 20 th?ng 10 nm 2015 c?a Ch?nh ph? v? ph?t tri?n v? qu?n l? nh? ? x? h?i.Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nhTh?ng t? n?y h??ng d?n th?c hi?n m?t s? i?u c?a Ngh? ?nh s? 100/2015/N-CP ng?y 20 th?ng 10 nm 2015 c?a Ch?nh ph? v? ph?t tri?n v? qu?n l? nh? ? x? h?i (sau ?y g?i l? Ngh? ?nh s? 100/2015/N-CP) v? c?c n?i dung sau:1. Mi?n ti?n s? d?ng ?t, ti?n thu? ?t ?i v?i c?c d? ?n x?y d?ng nh? ? x? h?i kh?ng s? d?ng ngu?n v?n ng?n s?ch theo quy ?nh t?i kho?n 1 i?u 9 Ngh? ?nh s? 100/2015/N-CP;2. Ho?n tr? l?i ho?c kh?u tr? v?o ngh)a v? t?i ch?nh (ti?n s? d?ng ?t ho?c ti?n thu? ?t ph?i n?p khi th?c hi?n d? ?n ?u t? kh?c) c?a Ch? ?u t? ph?i n?p cho Nh? n??c trong tr??ng h?p Ch? ?u t? n?y ? n?p ti?n s? d?ng ?t khi Nh? n??c giao ?t ho?c ? nh?n chuy?n nh??ng quy?n s? d?ng ?t h?p ph?p t? c?c t? ch?c, h? gia ?nh, c? nh?n ?i v?i ph?n di?n t?ch ?t ??c x?y d?ng nh? ? x? h?i theo quy ?nh t?i kho?n 1 i?u 9 Ngh? ?nh s? 100/2015/N-CP;3. X?c ?nh ti?n s? d?ng ?t m? ng??i mua, thu? mua nh? ? x? h?i ph?i n?p Ng?n s?ch nh? n??c khi ??c ph?p b?n nh? ? x? h?i theo quy ?nh t?i kho?n 4 i?u 19 c?a Ngh? ?nh s? 100/2015/N-CP.i?u 2. ?i t??ng ?p d?ngTh?ng t? n?y ?p d?ng ?i v?i c?c t? ch?c, h? gia ?nh, c? nh?n v? c?c c? quan qu?n l? nh? n??c c? li?n quan ?n l)nh v?c ph?t tri?n v? qu?n l? nh? ? x? h?i ??c quy ?nh t?i Ngh? ?nh s? 100/2015/N-CP.CH??NG IIM?c I. MI?N TI?N S? D?NG ?T, TI?N THU? ?T ?I V?I D? ?N X?Y D?NG NH? ? X? H?I KH?NG S? D?NG NGU?N V?N NG?N S?CH NH? N??Ci?u 3. Mi?n ti?n s? d?ng ?t, ti?n thu? ?tVi?c mi?n ti?n s? d?ng ?t, ti?n thu? ?t ?i v?i c?c d? ?n x?y d?ng nh? ? x? h?i kh?ng s? d?ng ngu?n v?n Ng?n s?ch nh? n??c theo quy ?nh t?i kho?n 1 i?u 9 Ngh? ?nh s? 100/2015/N-CP th?c hi?n nh? sau:1. Mi?n ti?n s? d?ng ?t, ti?n thu? ?t ?i v?i to?n b? di?n t?ch ?t ? ??c Nh? n??c giao, cho thu? ? ?u t? x?y d?ng nh? ? x? h?i, bao g?m c? qu? ?t ? ?u t? x?y d?ng c?ng tr?nh kinh doanh th??ng m?i ? ??c c?p c? th?m quy?n ph? duy?t trong ph?m vi d? ?n x?y d?ng nh? ? x? h?i.2. Mi?n ti?n s? d?ng ?t, ti?n thu? ?t ?i v?i to?n b? di?n t?ch ?t ? ?u t? x?y d?ng nh? ? x? h?i s? d?ng qu? ?t 20% c?a c?c d? ?n ph?t tri?n nh? ? th??ng m?i, d? ?n ?u t? ph?t tri?n ? th? theo quy ?nh c?a ph?p lu?t v? nh? ?, bao g?m c? ph?n di?n t?ch ?t 20% ? ?u t? x?y d?ng c?ng tr?nh kinh doanh th??ng m?i ??c c?p c? th?m quy?n ph? duy?t trong ph?m vi d? ?n x?y d?ng nh? ? x? h?i.3. Ch? ?u t? th?c hi?n d? ?n ?u t? x?y d?ng nh? ? x? h?i ph?i th?c hi?n c?c th? t?c ? ??c mi?n ti?n s? d?ng ?t, ti?n thu? ?t theo quy ?nh c?a ph?p lu?t v? ?t ai.M?c II. HO?N TR? L?I HO?C KH?U TR? V?O NGH(A V? T?I CH?NH PH?I N?P CHO NH? N??C C?A CH? ?U T? D? ?N X?Y D?NG NH? ? X? H?Ii?u 4. Nguy?n t?c ho?n tr? l?i ho?c kh?u tr? v?o ngh)a v? t?i ch?nh ph?i n?p cho nh? n??c c?a ch? ?u t? d? ?n ?u t? x?y d?ng nh? ? x? h?i1. Ch? ?u t? ??c xem x?t ho?n tr? l?i ho?c kh?u tr? v?o ngh)a v? t?i ch?nh (ti?n s? d?ng ?t ho?c ti?n thu? ?t) ph?i n?p Nh? n??c ?i v?i s? ti?n s? d?ng ?t ? n?p khi Nh? n??c giao ?t ho?c ? nh?n chuy?n nh??ng quy?n s? d?ng ?t h?p ph?p t? c?c t? ch?c, h? gia ?nh, c? nh?n m? ph?n di?n t?ch ? ??c x?y d?ng nh? ? x? h?i trong tr??ng h?p Ch? ?u t? th?c hi?n c?c d? ?n ?u t? kh?c (kh?ng ph?i l? d? ?n x?y d?ng nh? ? x? h?i) tr?n c?ng ?a b?n t?nh n?i c? d? ?n x?y d?ng nh? ? x? h?i.2. Cn c? kh? nng c?a ng?n s?ch, Ch? t?ch ?y ban nh?n d?n c?p t?nh quy?t ?nh vi?c kh?u tr? ho?c ho?n tr? l?i cho Ch? ?u t? (sau khi c? ? ki?n th?ng nh?t c?a th??ng tr?c H?i ?ng nh?n d?n c?ng c?p) tr?n c? s? ? ngh? c?a Gi?m ?c S? T?i ch?nh.i?u 5. Ho?n tr? l?i ho?c kh?u tr? v?o ngh)a v? t?i ch?nh ph?i n?p cho nh? n??c c?a ch? ?u t? d? ?n ?u t? x?y d?ng nh? ? x? h?iVi?c ho?n tr? l?i ho?c kh?u tr? v?o ngh)a v? t?i ch?nh ph?i n?p cho nh? n??c c?a Ch? ?u t? d? ?n ?u t? x?y d?ng nh? ? x? h?i theo quy ?nh t?i kho?n 1 i?u 9 Ngh? ?nh s? 100/2015/N-CP th?c hi?n nh? sau:1. Tr??ng h?p Ch? ?u t? ? n?p ti?n s? d?ng ?t khi Nh? n??c giao ?t m? ph?n di?n t?ch ? ??c x?y d?ng nh? ? x? h?i th? ??c ho?n tr? l?i ho?c kh?u tr? s? ti?n s? d?ng ?t ? n?p v?o ngh)a v? t?i ch?nh (ti?n s? d?ng ?t ho?c ti?n thu? ?t) ph?i n?p cho nh? n??c khi th?c hi?n c?c d? ?n ?u t? kh?c; s? ti?n s? d?ng ?t ? n?p m? Ch? ?u t? ??c ho?n tr? l?i ho?c kh?u tr? v?o ngh)a v? t?i ch?nh (ti?n s? d?ng ?t ho?c ti?n thu? ?t) ph?i n?p cho nh? n??c l? s? ti?n s? d?ng ?t Ch? ?u t? ? n?p theo Th?ng b?o ho?c vn b?n c?a c? quan c? th?m quy?n theo quy ?nh c?a ph?p lu?t ?t ai.2. Tr??ng h?p Ch? ?u t? nh?n chuy?n nh??ng quy?n s? d?ng ?t h?p ph?p t? c?c t? ch?c, h? gia ?nh, c? nh?n m? ph?n di?n t?ch ? ??c x?y d?ng nh? ? x? h?i th? ??c ho?n tr? l?i ho?c kh?u tr? s? ti?n n?y v?o ngh)a v? t?i ch?nh (ti?n s? d?ng ?t ho?c ti?n thu? ?t) ph?i n?p cho nh? n??c; s? ti?n Ch? ?u t? ??c ho?n tr? l?i ho?c kh?u tr? v?o ngh)a v? t?i ch?nh ph?i n?p cho nh? n??c ??c x?c ?nh theo gi? ?t c?a m?c ?ch s? d?ng ?t nh?n chuy?n nh??ng t?i th?i i?m ??c c? quan nh? n??c c? th?m quy?n cho ph?p chuy?n m?c ?ch s? d?ng ?t ho?c t?i th?i i?m cho ph?p s? d?ng ?t ? th?c hi?n d? ?n ?u t? x?y d?ng nh? ? x? h?i nh?ng kh?ng v??t qu? s? ti?n b?i th??ng, h? tr? ?t t??ng ?ng v?i tr??ng h?p nh? n??c thu h?i ?t theo quy ?nh c?a ph?p lu?t ?t ai. Gi? ?t c?a lo?i ?t nh?n chuy?n nh??ng ??c x?c ?nh b?ng ph??ng ph?p h? s? i?u ch?nh gi? ?t.3. S? ti?n s? d?ng ?t, ti?n thu? ?t m? Ch? ?u t? ph?i n?p khi th?c hi?n c?c d? ?n ?u t? kh?c (kh?ng ph?i d? ?n nh? ? x? h?i) ? th?c hi?n kh?u tr? ??c x?c ?nh theo quy ?nh c?a ph?p lu?t ?t ai. Tr??ng h?p d? ?n ?u t? kh?c m? Ch? ?u t? ??c Nh? n??c cho thu? ?t v? tr? ti?n thu? ?t h?ng nm th? s? ti?n thu? ?t ??c kh?u tr? s? quy ?i th?nh s? nm, th?ng ho?n th?nh ngh)a v? t?i ch?nh n?p ti?n thu? ?t v? ??c x?c ?nh l? th?i gian ? ho?n th?nh vi?c n?p ti?n thu? ?t h?ng nm; vi?c x?c ?nh s? ti?n thu? ?t trong tr??ng h?p n?y ??c th?c hi?n theo quy ?nh c?a ph?p lu?t ?t ai.Ch??ng IIIX?C ?NH TI?N S? D?NG ?T PH?I N?P KHI B?N NH? ? X? H?Ii?u 6. Vi?c n?p ti?n s? d?ng ?t khi b?n l?i nh? ? x? h?iVi?c n?p ti?n s? d?ng ?t c?a ng??i mua, thu? mua nh? ? x? h?i khi ??c ph?p b?n l?i nh? ? x? h?i theo quy ?nh t?i kho?n 4 i?u 19 Ngh? ?nh s? 100/2015/N-CP th?c hi?n nh? sau:1. Tr??ng h?p b?n nh? ? x? h?i l? cn h? nh? chung c? th? ng??i b?n ph?i n?p cho ng?n s?ch nh? n??c 50% ti?n s? d?ng ?t ??c ph?n b? cho cn h? ?.2. Tr??ng h?p b?n nh? ? x? h?i l? nh? ? th?p t?ng li?n k? ph?i n?p 100% ti?n s? d?ng ?t.i?u 7. X?c ?nh ti?n s? d?ng ?t ph?i n?p khi b?n l?i nh? ? x? h?iVi?c x?c ?nh ti?n s? d?ng ?t m? ng??i mua, thu? mua nh? ? x? h?i ph?i n?p khi ??c ph?p b?n nh? ? x? h?i theo quy ?nh t?i kho?n 4 i?u 19 Ngh? ?nh s? 100/2015/N-CP ??c th?c hi?n nh? sau:1. Gi? ?t ? t?nh ti?n s? d?ng ?t ??c x?c ?nh theo gi? ?t ? do ?y ban nh?n d?n c?p t?nh quy ?nh t?i B?ng gi? ?t nh?n (x) v?i h? s? i?u ch?nh gi? ?t t?i th?i i?m ng??i mua, thu? mua b?n l?i nh? ? x? h?i.2. Ti?n s? d?ng ?t ph?i n?p khi b?n l?i nh? ? x? h?i:a) Tr??ng h?p ng??i mua, thu? mua nh? ? x? h?i b?n l?i nh? ? x? h?i l? cn h? chung c? th? ph?i n?p ti?n s? d?ng ?t nh? sau:Ti?n s? d?ng ?t ph?i n?p=50% x S x Gi? ?txH? s? ph?n b? ti?n s? d?ng ?t cho cn h?Trong ?:- S l? di?n t?ch cn h? chung c? c?n ??c x?c ?nh ti?n s? d?ng ?t ph?i n?p.- Gi? ?t ??c x?c ?nh theo quy ?nh t?i kho?n 1 i?u n?y.- H? s? ph?n b? c?a cn h? chung c? ??c x?c ?nh theo quy ?nh t?i i?u 8 Th?ng t? n?y.b) Tr??ng h?p ng??i mua, thu? mua nh? ? x? h?i b?n l?i nh? ? x? h?i l? nh? ? th?p t?ng li?n k? th? b?n b?n nh? ? x? h?i ph?i n?p 100% ti?n s? d?ng ?t. Ti?n s? d?ng ?t ??c x?c ?nh theo gi? ?t quy ?nh t?i kho?n 1 i?u n?y nh?n (x) v?i di?n t?ch ?t c?a nh? ? x? h?i.i?u 8. H? s? ph?n b? ti?n s? d?ng ?t1. H? s? ph?n b? ? x?c ?nh ti?n s? d?ng ?t trong tr??ng h?p b?n nh? ? x? h?i l? cn h? chung c? ??c x?c ?nh nh? sau:H? s? ph?n b?=Di?n t?ch cn h? b?nT?ng di?n t?ch s?n t?a nh?Tr??ng h?p nh? ? x? h?i c? t?ng h?m (to?n b? ho?c m?t ph?n) v? ??c x?c ?nh l? thu?c s? h?u chung c?a c?c ?i t??ng sinh s?ng trong t?a nh? th? vi?c x?c ?nh di?n t?ch t?ng h?m ? ph?n b? cho t?ng cn h? ??c th?c hi?n theo quy ?nh ph?p lu?t ?t ai v? ??c c?ng v?o t?ng di?n t?ch cn h? b?n ? t?nh h? s? ph?n b?; Tr??ng h?p di?n t?ch t?ng h?m ??c x?c ?nh l? thu?c s? h?u ri?ng c?a ch? ?u t? th? kh?ng ph?n b? v?o di?n t?ch cn h? b?n.2. T?ng di?n t?ch s?n t?a nh? quy ?nh t?i kho?n 1 i?u n?y ??c x?c ?nh sau khi ? tr? i ph?n di?n t?ch ??c ph?p kinh doanh th??ng m?i theo quy ?nh (n?u c?).Ch??ng IVT? CH?C TH?C HI?Ni?u 9. Hi?u l?c thi h?nh1. Th?ng t? n?y c? hi?u l?c k? t? ng?y 15 th?ng 11 nm 2016.2. C?c tr??ng h?p ph?t sinh k? t? ng?y 10 th?ng 12 nm 2015 ??c th?c hi?n theo quy ?nh t?i Ngh? ?nh s? 100/2015/N-CP ng?y 20 th?ng 10 nm 2015 c?a Ch?nh ph? v? ph?t tri?n v? qu?n l? nh? ? x? h?i v? h??ng d?n t?i Th?ng t? n?y.3. Tr??ng h?p c?c vn b?n quy ph?m ph?p lu?t ??c d?n chi?u ?p d?ng t?i Th?ng t? n?y ??c s?a ?i, b? sung ho?c thay th? th? th?c hi?n theo c?c vn b?n s?a ?i, b? sung ho?c thay th? ?.i?u 10. T? ch?c th?c hi?n1. C? quan, ?n v? qu?n l? nh? ? thu?c s? h?u nh? n??c theo quy ?nh t?i i?u 2 Th?ng t? n?y; ?y ban nh?n d?n c?c t?nh, th?nh ph? tr?c thu?c trung ??ng; c?c c? quan, ?n v? kh?c c? li?n quan c? tr?ch nhi?m t? ch?c th?c hi?n quy ?nh t?i Th?ng t? n?y.2. Trong qu? tr?nh th?c hi?n n?u c? kh? khn v??ng m?c, ? ngh? c?c c? quan, ?n v? ph?n ?nh v? B? T?i ch?nh ? nghi?n c?u, s?a ?i cho ph? h?p./.? N?i nh?n: - Th? t??ng Ch?nh ph? v? c?c Ph? TTg CP; - C?c B?, C? quan ngang B?, c? quan thu?c CP; - HND, UBND c?c t?nh, th?nh ph? tr?c thu?c TW; - Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng; - Vn ph?ng T?ng B? th?; - Vn ph?ng Qu?c H?i; - Vn ph?ng Ch? t?ch n??c; - 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; - ?y ban Trung ??ng M?t tr?n T? qu?c Vi?t Nam; - C? quan TW c?a c?c o?n th?; - C?c Ki?m tra vn b?n - B? T? ph?p; - C?c S? TC, XD c?c t?nh, th?nh ph? tr?c thu?c TW; - C?ng b?o; Website CP; Website B? TC; - C?c ?n v? tr?c thu?c B? TC; - L?u: VT, QLCS, (380b).KT. B? TR??NG TH? TR??NG Nguy?n H?u Ch??(*????  4 : < L N B D ? ? ? ?   V X f ~ ? ? ? ? :<>@FJbfh??????hj??????????:R???? 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