{"id":23690,"date":"2025-04-23T10:00:00","date_gmt":"2025-04-23T03:00:00","guid":{"rendered":"https:\/\/luathoasen.vn\/?p=23690"},"modified":"2025-04-23T09:41:38","modified_gmt":"2025-04-23T02:41:38","slug":"quy-dinh-giam-tien-thue-dat-nam-2024","status":"publish","type":"post","link":"https:\/\/luathoasen.vn\/en\/tin-tuc\/quy-dinh-giam-tien-thue-dat-nam-2024\/","title":{"rendered":"Quy \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u0103m 2024"},"content":{"rendered":"

Gi\u1ea3m 30% ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2024 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh.<\/strong><\/p>\n\n\n\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/p>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u0103m 2024 g\u1ed3m:<\/p>\n\n\n\n

1- Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024 \u0111ang \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ef1c ti\u1ebfp theo Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t ho\u1eb7c H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c trong n\u0103m 2024 d\u01b0\u1edbi h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m. Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m 2024, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd v\u1ec1 \u0111\u1ea5t \u0111ai nh\u01b0ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 ho\u00e0n thi\u1ec7n th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd v\u1ec1 \u0111\u1ea5t \u0111ai (c\u00f3 Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t ho\u1eb7c H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t d\u01b0\u1edbi h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m) th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n\n\n\n

Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ang \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

2- C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t; c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

M\u1ee9c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh gi\u1ea3m 30% ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2024 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng 1 \u1edf tr\u00ean.<\/p>\n\n\n\n

M\u1ee9c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t quy \u0111\u1ecbnh \u1edf tr\u00ean \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2024 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Kh\u00f4ng th\u1ef1c hi\u1ec7n gi\u1ea3m tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f2n n\u1ee3 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc n\u0103m 2024 v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ang \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh ho\u1eb7c\/v\u00e0 kh\u1ea5u tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec m\u1ee9c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t quy \u0111\u1ecbnh \u1edf tr\u00ean \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c\/v\u00e0 kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n\n\n\n

H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t g\u1ed3m c\u00f3 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u0103m 2024 c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (b\u1ea3n ch\u00ednh).<\/p>\n\n\n\n

Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh trung th\u1ef1c, ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin v\u00e0 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a m\u00ecnh, \u0111\u1ea3m b\u1ea3o \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n\n\n\n

Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh n\u00eau r\u00f5, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p 01 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t (b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng th\u1ee9c: G\u1eedi tr\u1ef1c ti\u1ebfp, g\u1eedi qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, g\u1eedi qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c g\u1eedi qua h\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) cho c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai, ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y 11\/4\/2025 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/7\/2025. Kh\u00f4ng \u00e1p d\u1ee5ng gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t sau ng\u00e0y 31\/7\/2025.<\/p>\n\n\n\n

C\u0103n c\u1ee9 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t do ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p theo quy \u0111\u1ecbnh v\u00e0 Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u0103m 2024 c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t (n\u1ebfu c\u00f3); kh\u00f4ng qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u01b0ng sau \u0111\u00f3 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra vi\u1ec7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i ho\u00e0n tr\u1ea3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a n\u0103m 2024 m\u00e0 sau khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 quy\u1ebft \u0111\u1ecbnh gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f3 ph\u00e1t sinh th\u1eeba ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p th\u1eeba v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a k\u1ef3 sau ho\u1eb7c n\u0103m ti\u1ebfp theo theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f2n k\u1ef3 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t ti\u1ebfp theo th\u00ec th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb ho\u1eb7c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 11\/4\/2025.<\/p>\n\n\n\n

Ngu\u1ed3n: B\u00e1o \u0110i\u1ec7n T\u1eed Ch\u00ednh Ph\u1ee7<\/a> <\/p>","protected":false},"excerpt":{"rendered":"

Gi\u1ea3m 30% ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2024 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u0103m 2024 g\u1ed3m: 1- Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m<\/p>","protected":false},"author":5,"featured_media":23691,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-23690","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23690","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/comments?post=23690"}],"version-history":[{"count":1,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23690\/revisions"}],"predecessor-version":[{"id":23692,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23690\/revisions\/23692"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/media\/23691"}],"wp:attachment":[{"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/media?parent=23690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/categories?post=23690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/tags?post=23690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}