??ࡱ?>?? PR????O??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ???Kbjbj?? *R??????????????????????????? $?d?..... V_$????????$\?:?-??  ?????..??????.?.???????.????@??ߢ?????????40d?H?H?H?? ??????????????d????????????????????????????????????????????????????????????????????????H?????????? ?: 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?: 7810/BTC-QLCS V/v h??ng d?n m?t s? n?i dung v? mi?n, gi?m ti?n thu? ?tH? N?i, ng?y 12 th?ng 06 nm 2015?K?nh g?i: C?c Thu? c?c t?nh, th?nh ph? tr?c thu?c Trung ??ngTri?n khai th?c hi?n Lu?t ?t ai nm 2013 v? Ngh? ?nh s? 46/2014/N-CP ng?y 15/5/2014 c?a Ch?nh ph? quy ?nh v? thu ti?n thu? ?t, thu? m?t n??c; B? T?i ch?nh ? ban h?nh Th?ng t? s? 77/2014/TT-BTC ng?y 16/6/2014 h??ng d?n m?t s? i?u c?a Ngh? ?nh s? 46/2014/N-CP ng?y 15/5/2014 c?a Ch?nh ph?. Nh?m th?o g? v??ng m?c c?n t?n t?i trong qu? tr?nh th?c hi?n ch?nh s?ch, ph?p lu?t; B? T?i ch?nh h??ng d?n m?t s? n?i dung v? mi?n, gi?m ti?n thu? ?t nh? sau:1. V? mi?n ti?n thu? ?t trong th?i gian x?y d?ng c? b?n (kh?ng bao g?m ho?t ?ng khai th?c kho?ng s?n)1.1. ?i v?i tr??ng h?p ??c Nh? n??c cho thu? ?t k? t? ng?y 01/7/2014 tr? i theo Lu?t ?t ai nm 2013; cn c? ?n ? ngh? mi?n ti?n thu? ?t trong th?i gian x?y d?ng c? b?n, d? ?n ?u t? ??c ph? duy?t theo quy ?nh c?a ph?p lu?t v? ?u t? v? ti?n ? th?c hi?n d? ?n t?i Gi?y ch?ng nh?n ?u ?i ?u t?, Gi?y ph?p ?u t? ho?c ng k? ?u t?; c? quan thu? ph?i h?p v?i c?c c? quan c? li?n quan ki?m tra, x?c ?nh c? th? th?i gian ??c mi?n ti?n thu? ?t trong th?i gian x?y d?ng c? b?n v? ban h?nh Quy?t ?nh mi?n ti?n thu? ?t theo quy ?nh c?a ph?p lu?t, t?i a kh?ng qu? 03 nm.1.2. ?i v?i tr??ng h?p ??c Nh? n??c cho thu? ?t tr??c ng?y 01/7/2014a) Tr??ng h?p d? ?n ??c Nh? n??c cho thu? ?t, ? n?p h? s? ? ngh? mi?n ti?n thu? ?t trong th?i gian x?y d?ng c? b?n theo quy ?nh v? c? quan thu? ? ban h?nh Th?ng b?o t?m mi?n ti?n thu? ?t trong th?i gian x?y d?ng c? b?n theo quy ?nh t?i i?m 3.2 m?c 3 Ph?n IX Th?ng t? s? 141/2007/TT-BTC ng?y 30/11/2007 c?a B? T?i ch?nh tr??c ng?y 01/7/2014, khi ho?t ?ng XDCB k?t th?c th? ng??i thu? ?t ho?n t?t th? t?c theo quy ?nh t?i Th?ng t? s? 156/2013/TT-BTC ? quy?t to?n s? ti?n thu? ?t ??c mi?n.b) Tr??ng h?p d? ?n ??c Nh? n??c cho thu? ?t tr??c ng?y 01/7/2014 nh?ng sau ng?y 01/7/2014 m?i n?p h? s? ? ngh? mi?n ti?n thu? ?t trong th?i gian x?y d?ng c? b?n; cn c? ?n ? ngh? mi?n ti?n thu? ?t trong th?i gian x?y d?ng c? b?n, d? ?n ?u t? ??c ph? duy?t theo quy ?nh c?a ph?p lu?t v? ?u t? v? ti?n ? th?c hi?n d? ?n t?i Gi?y ch?ng nh?n ?u ?i ?u t?, Gi?y ph?p ?u t? ho?c ng k? ?u t?, c? quan thu? ph?i h?p v?i c?c c? quan c? li?n quan ki?m tra, x?c ?nh c? th? th?i gian ??c mi?n ti?n thu? ?t trong th?i gian x?y d?ng c? b?n nh?ng t?i a kh?ng qu? 03 nm k? t? ng?y c? Quy?t ?nh thu? ?t ho?c th?i i?m ??c b?n giao ?t th?c t?. Tr??ng h?p ? n?p ti?n thu? ?t trong kho?ng th?i gian ??c mi?n ti?n thu? ?t th? ??c tr? v?o s? ti?n thu? ?t ph?i n?p c?a nh?ng nm ti?p theo. Ng??i ??c Nh? n??c cho thu? ?t ph?i l?m th? t?c, n?p ? h? s? ? ngh? mi?n ti?n thu? ?t trong th?i gian x?y d?ng c? b?n theo quy ?nh n?u tr?n tr??c ng?y 30/6/2016; qu? th?i h?n n?y m? kh?ng n?p h? s? ? ngh? mi?n ti?n thu? ?t trong th?i gian x?y d?ng c? b?n th? ch? ??c x?t mi?n ti?n thu? ?t cho th?i gian c?n l?i (n?u c?) t?nh t? th?i i?m n?p h? s? theo quy ?nh.2. V? mi?n, gi?m ti?n thu? ?t theo ph?p lu?t v? ?u ?i ?u t? (kh?ng bao g?m ho?t ?ng khai th?c kho?ng s?n)a) ?i v?i tr??ng h?p ??c Nh? n??c cho thu? ?t tr??c ng?y 01/7/2014 m? t?i Gi?y ch?ng nh?n ?u ?i ?u t? ho?c Gi?y ph?p ?u t? c? ghi c? th? m?c mi?n, gi?m ti?n thu? ?t theo ?ng quy ?nh c?a ph?p lu?t t?i th?i i?m c?p nh?ng ch?a l?m th? t?c ? ??c mi?n, gi?m ti?n thu? ?t th? nay ??c h?p th?c h?a cho ph?p c?c tr??ng h?p n?y v?n ??c h??ng ?u ?i v? ti?n thu? ?t theo quy ?nh t?i Gi?y ch?ng nh?n ?u ?i ?u t?, Gi?y ph?p ?u t? ? ??c c? quan nh? n??c c? th?m quy?n c?p. Ng??i ??c Nh? n??c cho thu? ?t ph?i l?m th? t?c, n?p ? h? s? ? ngh? mi?n, g(*??b d ? ? ? ?? v~????????? Vfhn??&8??fxP`????>P??????????&6??????? ? ? ?!?!?!?!?!?"?"J#R#T#Z#d$????????????????????????????????????????????????????????????????????????????????h?fHq? ????h?5?\?fHq? ???? h?6?]?h?6?CJ]?h? h?5?\?P*??d ? ??ldY $?x$Ifa$?x$If?kd$$If?????????????????? ?0??? g"7????????????????????????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p????? $?x$Ifa$? ? ? ( ????? ?!?0?2?9?:?<?>???????????????? $?x?\$a$?x?\$akd?$$If??0??? g"7????????????????????????????????? t??6?????????????????????????????????????2?2? l4?a?p?????d$h$~$?$?$%?%?%&.F.J.?/?/d2j2?2?2?4?4L5`5?5?5?6?6?7?7?8?8?9?9?9?9?9?9?9D:J:v:~:?:?:?:; ;&;,;d<v<?<?<?<=?>?>?>?>2?:?:@@@?@?@A&A~A?A$C*C?C?C?C,D"E0EfEnE?E?EFFF,FpF?F?????????????????????????????????????????????????????????????????????????????????????h?5?\?fHq? ???? h?5?\?Uh?h?fHq? ????Ui?m ti?n thu? ? ??c h??ng ?u ?i v? ti?n thu? ?t theo quy ?nh n?u tr?n tr??c ng?y 30/6/2016; qu? th?i h?n n?y m? kh?ng n?p h? s? ? ngh? mi?n, gi?m ti?n thu? ?t th? ch? ??c x?t mi?n, gi?m ti?n thu? ?t cho th?i gian mi?n, gi?m ti?n thu? ?t c?n l?i (n?u c?) t?nh t? th?i i?m n?p h? s? ? ngh? mi?n, gi?m ti?n thu? ?t theo quy ?nh.Tr??ng h?p ? n?p ti?n thu? ?t theo Th?ng b?o c?a c? quan thu? trong kho?ng th?i gian ??c ?u ?i v? ti?n thu? ?t quy ?nh t?i Gi?y ch?ng nh?n ?u ?i ?u t?, Gi?y ph?p ?u t? th? s? ti?n ? n?p ??c tr? v?o s? ti?n thu? ?t ph?i n?p c?a nh?ng nm ti?p theo.b) ?i v?i tr??ng h?p ??c Nh? n??c cho thu? ?t tr??c ng?y 01/7/2014 m? t?i Gi?y ch?ng nh?n ?u ?i ?u t? ho?c Gi?y ph?p ?u t? kh?ng ghi m?c mi?n, gi?m ti?n thu? ?t ho?c ghi nguy?n t?c l? ??c h??ng ?u ?i ti?n thu? ?t theo quy ?nh c?a ph?p lu?t v? ?t ai; tr??ng h?p ??c Nh? n??c cho thu? ?t tr??c ng?y 01/7/2014 kh?ng thu?c tr??ng h?p ph?i c?p Gi?y ch?ng nh?n ?u ?i ?u t? ho?c Gi?y ph?p ?u t? nh?ng thu?c ?i t??ng, ?p ?ng ? c?c i?u ki?n ? ??c mi?n, gi?m ti?n thu? ?t theo quy ?nh ph?p lu?t t?i th?i i?m ??c Nh? n??c cho thu? ?t nh?ng ch?m l?m th? t?c mi?n, gi?m (n?p h? s? ? ngh? mi?n, gi?m ti?n thu? ?t sau ng?y 01/7/2014) th? ??c h?p th?c h?a cho ph?p c?c tr??ng h?p n?y v?n ??c h??ng ?u ?i mi?n, gi?m ti?n thu? ?t theo quy ?nh ph?p lu?t t?i th?i i?m ??c Nh? n??c cho thu? ?t. Vi?c n?p h? s? v? th?i h?n gi?i quy?t vi?c mi?n, gi?m ti?n thu? ?t th?c hi?n nh? ?i v?i tr??ng h?p t?i i?m a n?u tr?n.3. V? mi?n, gi?m ti?n thu? ?t ?i v?i ho?t ?ng khai th?c kho?ng s?na) ?i v?i d? ?n khai th?c kho?ng s?n ??c Nh? n??c cho thu? ?t, ? b?n giao ?t th?c t? v? n?p h? s? ? ngh? mi?n, gi?m ti?n thu? ?t theo quy ?nh tr??c ng?y 01/7/2014 th? ??c mi?n, gi?m ti?n thu? ?t theo quy ?nh c?a ph?p lu?t t?i th?i i?m ??c Nh? n??c cho thu? ?t.b) ?i v?i d? ?n khai th?c kho?ng s?n ??c Nh? n??c cho thu? ?t, ? b?n giao ?t th?c t? tr??c ng?y 01/7/2014 nh?ng ch?m l?m th? t?c, n?p h? s? ? ngh? mi?n, gi?m ti?n thu? ?t sau ng?y 01/7/2014 th? cing ??c h??ng ?u ?i mi?n, gi?m ti?n thu? ?t nh? ?i v?i tr??ng h?p t?i i?m a n?u tr?n.c) ?i v?i d? ?n khai th?c kho?ng s?n ??c Nh? n??c cho thu? ?t tr??c ng?y 01/7/2014 nh?ng ??c b?n giao ?t th?c t? v? n?p h? s? ? ngh? mi?n, gi?m ti?n thu? ?t sau ng?y 01/7/2014 th? kh?ng ??c mi?n, gi?m ti?n thu? ?t theo quy ?nh t?i Lu?t ?t ai nm 2013 v? Ngh? ?nh s? 46/2014/N-CP.d) ?i v?i d? ?n khai th?c kho?ng s?n ??c Nh? n??c cho thu? ?t m? c? c?c ph?n di?n t?ch ??c b?n giao th?c t? tr??c v? sau ng?y 01/7/2014 th? vi?c ?u ?i mi?n, gi?m ti?n thu? ?t ??c th?c hi?n t??ng ?ng v?i t?ng ph?n di?n t?ch b?n giao ?t th?c t? theo h??ng d?n t?i c?c i?m a, b v? c n?u tr?n.4. V? mi?n ti?n thu? ?t ?i v?i di?n t?ch ?t n?ng nghi?p trong h?n m?cVi?c mi?n ti?n thu? ?t ?i v?i di?n t?ch ?t n?ng nghi?p trong h?n m?c ?i v?i h? n?ng d?n, h? n?ng tr??ng vi?n, x? vi?n h?p t?c x? n?ng nghi?p nh?n giao kho?n c?a doanh nghi?p, h?p t?c x? s?n xu?t n?ng nghi?p nay ph?i chuy?n sang thu? ?t v? k? h?p ?ng thu? ?t v?i c? quan nh? n??c c? th?m quy?n theo quy ?nh c?a Lu?t ?t ai theo quy ?nh t?i kho?n 9 i?u 19 Ngh? ?nh s? 46/2014/N-CP ??c ?p d?ng t? ng?y 01/01/2011 ?n h?t ng?y 31/12/2020.Ngo?i ra, ? c?i c?ch th? t?c h?nh ch?nh, vi?c n?p h? s? mi?n, gi?m ti?n thu? ?t ?i v?i c?c tr??ng h?p n?u tr?n c? th? ??c th?c hi?n th?ng qua H? th?ng giao d?ch i?n t? trong l)nh v?c thu?.? ngh? C?c Thu? c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng b?o c?o ?y ban nh?n d?n c?p t?nh ch? ?o t? ch?c th?c hi?n./.??N?i nh?n: - Nh? tr?n; - UBND c?c t?nh, tp tr?c thu?c TW; - STC c?c t?nh, tp tr?c thu?c TW; - TCT; - C?c v?: PC, CST; - L?u: VT, QLCS.(200)KT. B? TR??NG TH? 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