{"id":2916,"date":"2024-10-14T18:52:44","date_gmt":"2024-10-14T18:52:44","guid":{"rendered":"https:\/\/testwatf.ddns.net\/?page_id=2916"},"modified":"2024-10-18T04:02:35","modified_gmt":"2024-10-18T04:02:35","slug":"phi-cong-chung","status":"publish","type":"page","link":"https:\/\/vpccquan11.com.vn\/?page_id=2916","title":{"rendered":"Ph\u00ed c\u00f4ng ch\u1ee9ng"},"content":{"rendered":"<p class=\"has-text-color has-link-color wp-elements-1 wp-block-paragraph\" style=\"color:#242424\"><strong>Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c ph\u00ed c\u00f4ng ch\u1ee9ng<\/strong><\/p><p class=\"has-text-color has-link-color wp-elements-2 wp-block-paragraph\" style=\"color:#242424\">M\u1ee9c ph\u00ed c\u00f4ng ch\u1ee9ng t\u1ea1i v\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft c\u00f4ng khai v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u00fd d\u1ef1a tr\u00ean Lu\u1eadt C\u00f4ng ch\u1ee9ng v\u00e0 Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh &#8211; B\u1ed9 T\u01b0 Ph\u00e1p.<\/p><p class=\"has-text-color has-link-color wp-elements-3 wp-block-paragraph\" style=\"color:#242424\"><strong>C\u0103n c\u1ee9:<\/strong><\/p><ul style=\"color:#242424\" class=\"wp-block-list has-text-color has-link-color wp-elements-4\"><li>Lu\u1eadt C\u00f4ng ch\u1ee9ng s\u1ed1 82\/2006\/QH11 ban h\u00e0nh ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006.<\/li>\n\n<li>Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 08\/2012\/TTLT-BTC-BTP c\u1ee7a B\u1ed9 T\u01b0 Ph\u00e1p &#8211; B\u1ed9 T\u00e0i ch\u00ednh.<\/li><\/ul><p class=\"has-text-color has-link-color wp-elements-5 wp-block-paragraph\" style=\"color:#242424\"><strong>M\u1ee9c thu ph\u00ed c\u00f4ng ch\u1ee9ng t\u1ea1i V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng Nguy\u1ec5n Th\u1ecb Kim Loan \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/strong><\/p><ol style=\"color:#242424\" class=\"wp-block-list has-text-color has-link-color wp-elements-6\"><li><strong>M\u1ee9c thu ph\u00ed c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch theo gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng:<\/strong><\/li><\/ol><p class=\"has-text-color has-link-color wp-elements-7 wp-block-paragraph\" style=\"color:#242424\">a) \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng v\u00e0 giao d\u1ecbch sau \u0111\u00e2y, m\u1ee9c thu ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p><ul style=\"color:#242424\" class=\"wp-block-list has-text-color has-link-color wp-elements-8\"><li>C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t).<\/li>\n\n<li>C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n (t\u00ednh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n).<\/li>\n\n<li>C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, t\u1eb7ng cho t\u00e0i s\u1ea3n kh\u00e1c ho\u1eb7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n kh\u00e1c (t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n).<\/li>\n\n<li>C\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n tho\u1ea3 thu\u1eadn ph\u00e2n chia di s\u1ea3n ho\u1eb7c v\u0103n b\u1ea3n khai nh\u1eadn di s\u1ea3n (t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb di s\u1ea3n).<\/li>\n\n<li>C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng vay ti\u1ec1n (t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb kho\u1ea3n vay).<\/li>\n\n<li>C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n ho\u1eb7c c\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n (t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n; n\u1ebfu c\u00f3 ghi gi\u00e1 tr\u1ecb kho\u1ea3n vay trong h\u1ee3p \u0111\u1ed3ng th\u00ec t\u00ednh theo gi\u00e1 tr\u1ecb kho\u1ea3n vay).<\/li>\n\n<li>C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, th\u01b0\u01a1ng m\u1ea1i, \u0111\u1ea7u t\u01b0 ho\u1eb7c kinh doanh (t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng).<\/li><\/ul><p class=\"has-text-color has-link-color wp-elements-9 wp-block-paragraph\" style=\"color:#242424\"><strong>Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u00e0 m\u1ee9c thu:<\/strong><\/p><ul style=\"color:#242424\" class=\"wp-block-list has-text-color has-link-color wp-elements-10\"><li>D\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng: 50.000 \u0111\u1ed3ng<\/li>\n\n<li>T\u1eeb 50 tri\u1ec7u \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng: 100.000 \u0111\u1ed3ng<\/li>\n\n<li>T\u1eeb tr\u00ean 100 tri\u1ec7u \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng: 0,1% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/li>\n\n<li>T\u1eeb 1 t\u1ef7 \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng: 1.000.000 \u0111\u1ed3ng + 0,06% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb v\u01b0\u1ee3t qu\u00e1 1 t\u1ef7 \u0111\u1ed3ng.<\/li>\n\n<li>T\u1eeb 3 t\u1ef7 \u0111\u1ebfn 5 t\u1ef7 \u0111\u1ed3ng: 2.200.000 \u0111\u1ed3ng + 0,05% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb v\u01b0\u1ee3t qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng.<\/li>\n\n<li>T\u1eeb 5 t\u1ef7 \u0111\u1ebfn 10 t\u1ef7 \u0111\u1ed3ng: 3.200.000 \u0111\u1ed3ng + 0,04% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb v\u01b0\u1ee3t qu\u00e1 5 t\u1ef7 \u0111\u1ed3ng.<\/li>\n\n<li>Tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng: 5.200.000 \u0111\u1ed3ng + 0,03% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng (m\u1ee9c thu t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p).<\/li><\/ul><p class=\"has-text-color has-link-color wp-elements-11 wp-block-paragraph\" style=\"color:#242424\">b) \u0110\u1ed1i v\u1edbi vi\u1ec7c c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu\u00ea nh\u00e0 \u1edf ho\u1eb7c thu\u00ea, thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n (t\u00ednh tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea):<\/p><p class=\"has-text-color has-link-color wp-elements-12 wp-block-paragraph\" style=\"color:#242424\"><strong>Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch (t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea) v\u00e0 m\u1ee9c thu:<\/strong><\/p><ul style=\"color:#242424\" class=\"wp-block-list has-text-color has-link-color wp-elements-13\"><li>D\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng: 40.000 \u0111\u1ed3ng<\/li>\n\n<li>T\u1eeb 50 tri\u1ec7u \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng: 80.000 \u0111\u1ed3ng<\/li>\n\n<li>T\u1eeb tr\u00ean 100 tri\u1ec7u \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng: 0,08% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng.<\/li>\n\n<li>T\u1eeb 1 t\u1ef7 \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng: 800.000 \u0111\u1ed3ng + 0,06% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb v\u01b0\u1ee3t qu\u00e1 1 t\u1ef7 \u0111\u1ed3ng.<\/li>\n\n<li>T\u1eeb 3 t\u1ef7 \u0111\u1ebfn 5 t\u1ef7 \u0111\u1ed3ng: 2.000.000 \u0111\u1ed3ng + 0,05% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb v\u01b0\u1ee3t qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng.<\/li>\n\n<li>T\u1eeb 5 t\u1ef7 \u0111\u1ebfn 10 t\u1ef7 \u0111\u1ed3ng: 3.000.000 \u0111\u1ed3ng + 0,04% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb v\u01b0\u1ee3t qu\u00e1 5 t\u1ef7 \u0111\u1ed3ng.<\/li>\n\n<li>Tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng: 5.000.000 \u0111\u1ed3ng + 0,03% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng (m\u1ee9c thu t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 8 tri\u1ec7u \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p).<\/li><\/ul><ol start=\"2\" style=\"color:#242424\" class=\"wp-block-list has-text-color has-link-color wp-elements-14\"><li><strong>M\u1ee9c thu ph\u00ed cho c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch kh\u00f4ng theo gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng:<\/strong><\/li><\/ol><div class=\"wp-block-group has-text-color has-link-color wp-elements-15\" style=\"color:#242424\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\"><figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>S\u1ed1 TT<\/strong><\/td><td><strong>Lo\u1ea1i vi\u1ec7c<\/strong><\/td><td><strong>M\u1ee9c thu (\u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p)<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">1<\/td><td>C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n \u0111\u1ed5i quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p<\/td><td>40.000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">2<\/td><td>C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng b\u00e1n \u0111\u1ea5u gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/td><td>100.000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">3<\/td><td>C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng b\u1ea3o l\u00e3nh<\/td><td>100.000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">4<\/td><td>C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n<\/td><td>40.000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">5<\/td><td>C\u00f4ng ch\u1ee9ng gi\u1ea5y \u1ee7y quy\u1ec1n<\/td><td>20.000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">6<\/td><td>C\u00f4ng ch\u1ee9ng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng] (tr\u1eeb vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n)<\/td><td>40.000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">7<\/td><td>C\u00f4ng ch\u1ee9ng vi\u1ec7c hu\u1ef7 b\u1ecf h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch<\/td><td>20.000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">8<\/td><td>C\u00f4ng ch\u1ee9ng di ch\u00fac<\/td><td>40.000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">9<\/td><td>C\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n t\u1eeb ch\u1ed1i nh\u1eadn di s\u1ea3n<\/td><td>20.000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">10<\/td><td>C\u00e1c c\u00f4ng vi\u1ec7c c\u00f4ng ch\u1ee9ng kh\u00e1c<\/td><td>40.000<\/td><\/tr><\/tbody><\/table><\/figure><\/div><\/div><ol start=\"3\" style=\"color:#242424\" class=\"wp-block-list has-text-color has-link-color wp-elements-16\"><li><strong>M\u1ee9c thu ph\u00ed nh\u1eadn l\u01b0u gi\u1eef di ch\u00fac:<\/strong> 100.000 \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p.<\/li><\/ol><p class=\"has-text-color has-link-color wp-elements-17 wp-block-paragraph\" style=\"color:#242424\"><strong>M\u1ee9c thu ph\u00ed c\u1ea5p b\u1ea3n sao v\u0103n b\u1ea3n c\u00f4ng ch\u1ee9ng:<\/strong> 5.000 \u0111\u1ed3ng\/trang, t\u1eeb trang th\u1ee9 ba tr\u1edf \u0111i, m\u1ed7i trang thu 3.000 \u0111\u1ed3ng nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 100.000 \u0111\u1ed3ng\/b\u1ea3n.<\/p><p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c ph\u00ed c\u00f4ng ch\u1ee9ng M\u1ee9c ph\u00ed c\u00f4ng ch\u1ee9ng t\u1ea1i v\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft c\u00f4ng khai v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u00fd d\u1ef1a tr\u00ean Lu\u1eadt C\u00f4ng ch\u1ee9ng v\u00e0 Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh &#8211; B\u1ed9 T\u01b0 Ph\u00e1p. C\u0103n c\u1ee9: M\u1ee9c thu ph\u00ed c\u00f4ng ch\u1ee9ng t\u1ea1i V\u0103n ph\u00f2ng c\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2916","page","type-page","status-publish","hentry","no-thumb"],"_links":{"self":[{"href":"https:\/\/vpccquan11.com.vn\/index.php?rest_route=\/wp\/v2\/pages\/2916","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vpccquan11.com.vn\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/vpccquan11.com.vn\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/vpccquan11.com.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vpccquan11.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2916"}],"version-history":[{"count":3,"href":"https:\/\/vpccquan11.com.vn\/index.php?rest_route=\/wp\/v2\/pages\/2916\/revisions"}],"predecessor-version":[{"id":3041,"href":"https:\/\/vpccquan11.com.vn\/index.php?rest_route=\/wp\/v2\/pages\/2916\/revisions\/3041"}],"wp:attachment":[{"href":"https:\/\/vpccquan11.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}