{"id":274935,"date":"2025-03-26T13:59:35","date_gmt":"2025-03-26T06:59:35","guid":{"rendered":"https:\/\/mtbtr.com\/news\/?p=274935"},"modified":"2025-05-22T08:01:00","modified_gmt":"2025-05-22T01:01:00","slug":"thue-su-dung-dat-phi-nong-nghiep","status":"publish","type":"post","link":"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/","title":{"rendered":"M\u1ee9c thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t"},"content":{"rendered":"\n<p style=\"text-align: justify;\"><em>Khi s\u1edf h\u1eefu \u0111\u1ea5t \u1edf, \u0111\u1ea5t kinh doanh hay b\u1ea5t k\u1ef3 lo\u1ea1i \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p n\u00e0o, b\u1ea1n \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh quan tr\u1ecdng m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi ch\u01b0a th\u1ef1c s\u1ef1 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch t\u00ednh, m\u1ee9c thu\u1ebf su\u1ea5t c\u0169ng nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m. V\u1eady <strong>thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/strong> l\u00e0 g\u00ec? Ai l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf? C\u00f9ng <strong>Mtbtr.com<\/strong> t\u00ecm hi\u1ec3u chi ti\u1ebft qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y!<\/em><\/p>\n<figure id=\"attachment_275006\" aria-describedby=\"caption-attachment-275006\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-275006\" src=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100046\/muc-thue-su-dung-dat-phi-nong-nghiep-2.jpg\" alt=\"Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100046\/muc-thue-su-dung-dat-phi-nong-nghiep-2.jpg 800w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100046\/muc-thue-su-dung-dat-phi-nong-nghiep-2-300x169.jpg 300w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100046\/muc-thue-su-dung-dat-phi-nong-nghiep-2-768x432.jpg 768w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100046\/muc-thue-su-dung-dat-phi-nong-nghiep-2-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-275006\" class=\"wp-caption-text\">Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/figcaption><\/figure>\n<div class=\"faqpage\">\n<div class=\"faqpage-question\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >N\u1ed9i dung b&agrave;i vi\u1ebft<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/#Thue_su_dung_dat_phi_nong_nghiep_la_loai_thue_gi\" title=\"Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p l\u00e0 lo\u1ea1i thu\u1ebf g\u00ec?\">Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p l\u00e0 lo\u1ea1i thu\u1ebf g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/#Cac_loai_dat_phai_chiu_thue_su_dung_dat_phi_nong_nghiep\" title=\"C\u00e1c lo\u1ea1i \u0111\u1ea5t ph\u1ea3i ch\u1ecbu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p\">C\u00e1c lo\u1ea1i \u0111\u1ea5t ph\u1ea3i ch\u1ecbu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/#Loai_dat_phai_chiu_thue\" title=\"Lo\u1ea1i \u0111\u1ea5t ph\u1ea3i ch\u1ecbu thu\u1ebf\">Lo\u1ea1i \u0111\u1ea5t ph\u1ea3i ch\u1ecbu thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/#Loai_dat_khong_phai_chiu_thue\" title=\"Lo\u1ea1i \u0111\u1ea5t kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf\">Lo\u1ea1i \u0111\u1ea5t kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/#Muc_thue_suat_ap_dung_khi_su_dung_dat_phi_nong_nghiep\" title=\"M\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng khi s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p\">M\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng khi s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/#Thue_suat_doi_voi_dat_o_da_co_han_muc_theo_quy_dinh_ke_tu_ngay_01012012\" title=\"Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf \u0111\u00e3 c\u00f3 h\u1ea1n m\u1ee9c theo quy \u0111\u1ecbnh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2012\">Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf \u0111\u00e3 c\u00f3 h\u1ea1n m\u1ee9c theo quy \u0111\u1ecbnh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2012<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/#Thue_suat_doi_voi_dat_o_da_co_han_muc_theo_quy_dinh_truoc_ngay_01012012\" title=\"Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf \u0111\u00e3 c\u00f3 h\u1ea1n m\u1ee9c theo quy \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2012\">Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf \u0111\u00e3 c\u00f3 h\u1ea1n m\u1ee9c theo quy \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2012<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/#Cach_tinh_thue_su_dung_dat_phi_nong_nghiep\" title=\"C\u00e1ch t\u00ednh thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p\">C\u00e1ch t\u00ednh thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/#Thu_tuc_ke_khai_va_nop_thue_su_dung_dat_phi_nong_nghiep\" title=\"Th\u1ee7 t\u1ee5c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p\">Th\u1ee7 t\u1ee5c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/#Ho_so_khai_thue\" title=\"H\u1ed3 s\u01a1 khai thu\u1ebf\">H\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/#Thoi_han_nop_ho_so_khai_thue\" title=\"Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/#Noi_nop_ho_so_khai\" title=\"N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai\">N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/#Truong_hop_mien_giam_thue_su_dung_dat_phi_nong_nghiep\" title=\"Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n gi\u1ea3m thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p\">Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n gi\u1ea3m thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"faqpage-question-title\"><span class=\"ez-toc-section\" id=\"Thue_su_dung_dat_phi_nong_nghiep_la_loai_thue_gi\"><\/span><strong>Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p l\u00e0 lo\u1ea1i thu\u1ebf g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<div class=\"faqpage-answer\">\n<p style=\"text-align: justify;\"><strong><a href=\"https:\/\/mtbtr.com\/news\/thue-su-dung-dat-phi-nong-nghiep-274935\/\">Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/a><\/strong> l\u00e0 m\u1ed9t kho\u1ea3n thu\u1ebf b\u1eaft bu\u1ed9c m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ph\u1ea3i \u0111\u00f3ng khi s\u1edf h\u1eefu, s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng thu\u1ed9c nh\u00f3m \u0111\u1ea5t n\u00f4ng nghi\u1ec7p. Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai 2013, thu\u1ebf n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c lo\u1ea1i \u0111\u1ea5t nh\u01b0 \u0111\u1ea5t \u1edf, \u0111\u1ea5t s\u1ea3n xu\u1ea5t kinh doanh phi n\u00f4ng nghi\u1ec7p, \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh,&#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: justify;\">Kho\u1ea3n thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c thu nh\u1eb1m t\u1ea1o ngu\u1ed3n ng\u00e2n s\u00e1ch cho Nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u1ea3m b\u1ea3o vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ea5t hi\u1ec7u qu\u1ea3, h\u1ee3p l\u00fd. M\u1ee9c thu\u1ebf s\u1ebd kh\u00e1c nhau t\u00f9y theo di\u1ec7n t\u00edch \u0111\u1ea5t, v\u1ecb tr\u00ed khu v\u1ef1c v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_loai_dat_phai_chiu_thue_su_dung_dat_phi_nong_nghiep\"><\/span><strong>C\u00e1c lo\u1ea1i \u0111\u1ea5t ph\u1ea3i ch\u1ecbu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c lo\u1ea1i \u0111\u1ea5t ph\u1ea3i ch\u1ecbu thu\u1ebf v\u00e0 lo\u1ea1i \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p n\u0103m 2010:<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loai_dat_phai_chiu_thue\"><\/span><strong>Lo\u1ea1i \u0111\u1ea5t ph\u1ea3i ch\u1ecbu thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"415\" data-end=\"515\">C\u0103n c\u1ee9 \u0110i\u1ec1u 2 <strong>Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p n\u0103m 2010<\/strong>, c\u00e1c lo\u1ea1i \u0111\u1ea5t ph\u1ea3i ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"519\" data-end=\"563\">\u0110\u1ea5t \u1edf t\u1ea1i n\u00f4ng th\u00f4n, \u0111\u1ea5t \u1edf t\u1ea1i \u0111\u00f4 th\u1ecb.<\/li>\n<li style=\"text-align: justify;\" data-start=\"519\" data-end=\"563\">\u0110\u1ea5t s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p bao g\u1ed3m: \u0111\u1ea5t x\u00e2y d\u1ef1ng khu c\u00f4ng nghi\u1ec7p; \u0111\u1ea5t l\u00e0m m\u1eb7t b\u1eb1ng x\u00e2y d\u1ef1ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh; \u0111\u1ea5t khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; \u0111\u1ea5t s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, l\u00e0m \u0111\u1ed3 g\u1ed1m.<\/li>\n<li style=\"text-align: justify;\" data-start=\"519\" data-end=\"563\">\u0110\u1ea5t phi n\u00f4ng nghi\u1ec7p s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p n\u0103m 2010.<\/li>\n<li style=\"text-align: justify;\" data-start=\"815\" data-end=\"945\"><a href=\"https:\/\/mtbtr.com\/news\/nhom-dat-phi-nong-nghiep-270491\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0110\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/strong><\/a> s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p n\u0103m 2010.<\/li>\n<\/ul>\n<figure id=\"attachment_275010\" aria-describedby=\"caption-attachment-275010\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-275010\" src=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100122\/muc-thue-su-dung-dat-phi-nong-nghiep-6.jpg\" alt=\"C\u00e1c lo\u1ea1i \u0111\u1ea5t ph\u1ea3i ch\u1ecbu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100122\/muc-thue-su-dung-dat-phi-nong-nghiep-6.jpg 800w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100122\/muc-thue-su-dung-dat-phi-nong-nghiep-6-300x169.jpg 300w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100122\/muc-thue-su-dung-dat-phi-nong-nghiep-6-768x432.jpg 768w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100122\/muc-thue-su-dung-dat-phi-nong-nghiep-6-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-275010\" class=\"wp-caption-text\">C\u00e1c lo\u1ea1i \u0111\u1ea5t ph\u1ea3i ch\u1ecbu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loai_dat_khong_phai_chiu_thue\"><\/span><strong>Lo\u1ea1i \u0111\u1ea5t kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">C\u0169ng d\u1ef1a tr\u00ean quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p n\u0103m 2010, c\u00e1c lo\u1ea1i \u0111\u1ea5t kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0110\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng bao g\u1ed3m: \u0111\u1ea5t giao th\u00f4ng, th\u1ee7y l\u1ee3i; \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh v\u0103n h\u00f3a, y t\u1ebf, gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o, th\u1ec3 d\u1ee5c th\u1ec3 thao ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch chung; \u0111\u1ea5t c\u00f3 di t\u00edch l\u1ecbch s\u1eed &#8211; v\u0103n h\u00f3a, danh lam th\u1eafng c\u1ea3nh; \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/li>\n<li data-start=\"500\" data-end=\"536\">\u0110\u1ea5t do c\u01a1 s\u1edf t\u00f4n gi\u00e1o s\u1eed d\u1ee5ng.<\/li>\n<li data-start=\"541\" data-end=\"578\">\u0110\u1ea5t l\u00e0m ngh\u0129a trang, ngh\u0129a \u0111\u1ecba.<\/li>\n<li data-start=\"583\" data-end=\"646\">\u0110\u1ea5t s\u00f4ng, ng\u00f2i, k\u00eanh, r\u1ea1ch, su\u1ed1i v\u00e0 m\u1eb7t n\u01b0\u1edbc chuy\u00ean d\u00f9ng.<\/li>\n<li data-start=\"651\" data-end=\"747\">\u0110\u1ea5t c\u00f3 c\u00f4ng tr\u00ecnh t\u00f4n gi\u00e1o, t\u00edn ng\u01b0\u1ee1ng nh\u01b0\u00a0\u0111\u00ecnh, \u0111\u1ec1n, mi\u1ebfu, am, t\u1eeb \u0111\u01b0\u1eddng, nh\u00e0 th\u1edd h\u1ecd.<\/li>\n<li data-start=\"752\" data-end=\"854\">\u0110\u1ea5t x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf c\u01a1 quan, c\u00f4ng tr\u00ecnh s\u1ef1 nghi\u1ec7p; \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch qu\u1ed1c ph\u00f2ng, an ninh.<\/li>\n<li data-start=\"859\" data-end=\"927\">C\u00e1c lo\u1ea1i \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Xem th\u00eam: Lu\u1eadt \u0111\u1ea5t \u0111ai 2024: 16 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng c\u1ea7n bi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_thue_suat_ap_dung_khi_su_dung_dat_phi_nong_nghiep\"><\/span><strong>M\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng khi s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p n\u0103m 2010, m\u1ee9c thu\u1ebf su\u1ea5t s\u1ebd \u00e1p d\u1ee5ng t\u00f9y theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf. C\u1ee5 th\u1ec3:<\/p>\n<div>\n<h3 data-zone-id=\"0\" data-line-index=\"0\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"Thue_suat_doi_voi_dat_o_da_co_han_muc_theo_quy_dinh_ke_tu_ngay_01012012\"><\/span><strong>Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf \u0111\u00e3 c\u00f3 h\u1ea1n m\u1ee9c theo quy \u0111\u1ecbnh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2012<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 7 Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p 2010, m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u1ec3 kinh doanh, \u00e1p d\u1ee5ng theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n nh\u01b0 sau:<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 104px;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"width: 16.6666%; height: 26px; text-align: center;\"><strong>B\u1eadc thu\u1ebf<\/strong><\/td>\n<td style=\"width: 54.5977%; height: 26px; text-align: center;\"><strong>Di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf (m\u00b2)<\/strong><\/td>\n<td style=\"width: 28.7356%; height: 26px; text-align: center;\"><strong>Thu\u1ebf su\u1ea5t (%)<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 16.6666%; height: 26px; text-align: center;\">1<\/td>\n<td style=\"width: 54.5977%; height: 26px; text-align: center;\">Di\u1ec7n t\u00edch trong h\u1ea1n m\u1ee9c<\/td>\n<td style=\"width: 28.7356%; height: 26px; text-align: center;\">0,03<\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 16.6666%; height: 26px; text-align: center;\">2<\/td>\n<td style=\"width: 54.5977%; height: 26px; text-align: center;\">Ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t kh\u00f4ng qu\u00e1 3 l\u1ea7n h\u1ea1n m\u1ee9c<\/td>\n<td style=\"width: 28.7356%; height: 26px; text-align: center;\">0,07<\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"width: 16.6666%; text-align: center; height: 26px;\">3<\/td>\n<td style=\"width: 54.5977%; text-align: center; height: 26px;\">Ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t tr\u00ean 3 l\u1ea7n h\u1ea1n m\u1ee9c<\/td>\n<td style=\"width: 28.7356%; text-align: center; height: 26px;\">0,15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"\" data-start=\"648\" data-end=\"816\"><em><strong>L\u01b0u \u00fd:<\/strong> H\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf m\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2012.<\/em><\/p>\n<div>\n<h3 data-zone-id=\"0\" data-line-index=\"0\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"Thue_suat_doi_voi_dat_o_da_co_han_muc_theo_quy_dinh_truoc_ngay_01012012\"><\/span><strong>Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf \u0111\u00e3 c\u00f3 h\u1ea1n m\u1ee9c theo quy \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2012<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u1edf \u0111\u00e3 c\u00f3 h\u1ea1n m\u1ee9c theo quy \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2012 th\u00ec \u00e1p d\u1ee5ng nh\u01b0 sau:<\/p>\n<\/div>\n<p>1. N\u1ebfu h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2012<strong> <em>th\u1ea5p h\u01a1n <\/em><\/strong>h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf m\u1edbi, th\u00ec \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf m\u1edbi \u0111\u1ec3 t\u00ednh thu\u1ebf.<\/p>\n<p>2. N\u1ebfu h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2012 <strong><em>cao h\u01a1n<\/em><\/strong> h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf m\u1edbi, th\u00ec \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf c\u0169 \u0111\u1ec3 t\u00ednh thu\u1ebf.<\/p>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"285\" data-end=\"402\">\u0110\u1ea5t \u1edf thu\u1ed9c lo\u1ea1i nh\u00e0 nhi\u1ec1u t\u1ea7ng, nhi\u1ec1u h\u1ed9 \u1edf, nh\u00e0 chung c\u01b0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng d\u01b0\u1edbi m\u1eb7t \u0111\u1ea5t \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,03%.<\/li>\n<li style=\"text-align: justify;\" data-start=\"406\" data-end=\"477\">\u0110\u1ea5t s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,03%.<\/li>\n<li style=\"text-align: justify;\" data-start=\"481\" data-end=\"624\">\u0110\u1ea5t phi n\u00f4ng nghi\u1ec7p theo \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p 2010, n\u1ebfu s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh, s\u1ebd \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u1edf m\u1ee9c 0,03%.<\/li>\n<li style=\"text-align: justify;\" data-start=\"628\" data-end=\"915\">\u0110\u1ea5t s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch ho\u1eb7c ch\u01b0a s\u1eed d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,15%. Tuy nhi\u00ean, n\u1ebfu \u0111\u1ea5t thu\u1ed9c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 ph\u00e2n k\u1ef3 theo \u0111\u0103ng k\u00fd c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 \u0111\u1ea5t ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 v\u1eabn \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,03%.<\/li>\n<li style=\"text-align: justify;\" data-start=\"919\" data-end=\"1091\">\u0110\u1ea5t l\u1ea5n, chi\u1ebfm s\u1ebd \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,2%, kh\u00f4ng c\u00f3 h\u1ea1n m\u1ee9c. Tuy nhi\u00ean, vi\u1ec7c n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00f4ng d\u00e2n \u0111\u01b0\u1ee3c quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t l\u1ea5n, chi\u1ebfm.<\/li>\n<\/ul>\n<figure id=\"attachment_275007\" aria-describedby=\"caption-attachment-275007\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-275007\" src=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100055\/muc-thue-su-dung-dat-phi-nong-nghiep-3.jpg\" alt=\"M\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng khi s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100055\/muc-thue-su-dung-dat-phi-nong-nghiep-3.jpg 800w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100055\/muc-thue-su-dung-dat-phi-nong-nghiep-3-300x169.jpg 300w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100055\/muc-thue-su-dung-dat-phi-nong-nghiep-3-768x432.jpg 768w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100055\/muc-thue-su-dung-dat-phi-nong-nghiep-3-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-275007\" class=\"wp-caption-text\">M\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng khi s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/figcaption><\/figure>\n<p><strong>Xem th\u00eam:<\/strong><span style=\"color: #ff0000;\"><strong> C\u00e1c Tr\u01b0\u1eddng H\u1ee3p Kh\u00f4ng \u0110\u01b0\u1ee3c T\u00e1ch Th\u1eeda \u0110\u1ea5t M\u1edbi Nh\u1ea5t 2025<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_su_dung_dat_phi_nong_nghiep\"><\/span><strong>C\u00e1ch t\u00ednh thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<strong>Th\u00f4ng t\u01b0 153\/2011\/TT-BTC<\/strong>,s\u1ed1 ti\u1ec1n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p m\u00e0 c\u00f4n d\u00e2n ph\u1ea3i n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a v\u00e0o c\u00f4ng th\u1ee9c sau:<\/p>\n<p><strong>1. \u0110\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf, \u0111\u1ea5t s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh:<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><strong>S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p = S\u1ed1 thu\u1ebf ph\u00e1t sinh &#8211; S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m <\/strong><em>(n\u1ebfu c\u00f3)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Trong \u0111\u00f3: <\/em><\/p>\n<p style=\"text-align: justify;\">S\u1ed1 thu\u1ebf ph\u00e1t sinh = Di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf (m\u00b2) \u00d7 Gi\u00e1 c\u1ee7a 1m\u00b2 \u0111\u1ea5t (\u0111\u1ed3ng\/m\u00b2) \u00d7 Thu\u1ebf su\u1ea5t (%)<\/p>\n<p><strong>2. \u0110\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf nh\u00e0 nhi\u1ec1u t\u1ea7ng, nhi\u1ec1u h\u1ed9 \u1edf, nh\u00e0 chung c\u01b0 (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u1ea7ng h\u1ea7m) v\u00e0 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng d\u01b0\u1edbi m\u1eb7t \u0111\u1ea5t:<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><strong>S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p = S\u1ed1 thu\u1ebf ph\u00e1t sinh &#8211; S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m <\/strong><em>(n\u1ebfu c\u00f3)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Trong \u0111\u00f3:<\/em><\/p>\n<p style=\"text-align: justify;\">S\u1ed1 thu\u1ebf ph\u00e1t sinh = Di\u1ec7n t\u00edch nh\u00e0 c\u1ee7a t\u1eebng t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u00d7 H\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 \u00d7 Gi\u00e1 c\u1ee7a 1m\u00b2 \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng \u00d7 Thu\u1ebf su\u1ea5t<\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng d\u01b0\u1edbi m\u1eb7t \u0111\u1ea5t:<\/em><\/p>\n<p style=\"text-align: justify;\">S\u1ed1 thu\u1ebf ph\u00e1t sinh = Di\u1ec7n t\u00edch s\u1eed d\u1ee5ng c\u00f4ng tr\u00ecnh \u00d7 H\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 \u00d7 Gi\u00e1 c\u1ee7a 1m\u00b2 \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng \u00d7 Thu\u1ebf su\u1ea5t<\/p>\n<p style=\"text-align: justify;\"><strong>3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh:<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 52px;\">\n<tbody>\n<tr style=\"height: 52px;\">\n<td style=\"width: 100%; text-align: center; height: 52px;\"><strong>S\u1ed1 thu\u1ebf ph\u00e1t sinh = Di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o kinh doanh (m\u00b2) \u00d7 Gi\u00e1 c\u1ee7a 1m\u00b2 \u0111\u1ea5t (\u0111\u1ed3ng\/m\u00b2) \u00d7 Thu\u1ebf su\u1ea5t (%)<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Trong \u0111\u00f3:<\/em><\/p>\n<p style=\"text-align: justify;\">Di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o kinh doanh (m\u00b2) = T\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng \u00d7 (Doanh thu ho\u1ea1t \u0111\u1ed9ng kinh doanh \/ T\u1ed5ng doanh thu c\u1ea3 n\u0103m)<\/p>\n<figure id=\"attachment_275009\" aria-describedby=\"caption-attachment-275009\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-275009\" src=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100113\/muc-thue-su-dung-dat-phi-nong-nghiep-5.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100113\/muc-thue-su-dung-dat-phi-nong-nghiep-5.jpg 800w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100113\/muc-thue-su-dung-dat-phi-nong-nghiep-5-300x169.jpg 300w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100113\/muc-thue-su-dung-dat-phi-nong-nghiep-5-768x432.jpg 768w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100113\/muc-thue-su-dung-dat-phi-nong-nghiep-5-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-275009\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/figcaption><\/figure>\n<p><strong>C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a 1m\u00b2 \u0111\u1ea5t t\u00ednh thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p:<\/strong><\/p>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"75\" data-end=\"216\">Gi\u00e1 c\u1ee7a 1m\u00b2 \u0111\u1ea5t t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a th\u1eeda \u0111\u1ea5t v\u00e0 do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh, \u1ed5n \u0111\u1ecbnh theo chu k\u1ef3 5 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2012. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"203\" data-end=\"342\">Trong chu k\u1ef3 5 n\u0103m, n\u1ebfu c\u00f3 thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 \u0111\u1ea5t, th\u00ec v\u1eabn gi\u1eef nguy\u00ean gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ebfn h\u1ebft chu k\u1ef3.<\/li>\n<li style=\"text-align: justify;\" data-start=\"346\" data-end=\"565\">N\u1ebfu Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t ho\u1eb7c cho ph\u00e9p chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t (v\u00ed d\u1ee5: t\u1eeb \u0111\u1ea5t n\u00f4ng nghi\u1ec7p sang \u0111\u1ea5t \u1edf), th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng theo gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m giao \u0111\u1ea5t v\u00e0 kh\u00f4ng thay \u0111\u1ed5i cho \u0111\u1ebfn h\u1ebft chu k\u1ef3.<\/li>\n<li style=\"text-align: justify;\" data-start=\"569\" data-end=\"698\">N\u1ebfu \u0111\u1ea5t s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch ho\u1eb7c b\u1ecb l\u1ea5n chi\u1ebfm, gi\u00e1 t\u00ednh thu\u1ebf s\u1ebd l\u1ea5y theo gi\u00e1 \u0111\u1ea5t th\u1ef1c t\u1ebf \u0111ang s\u1eed d\u1ee5ng do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><strong>Xem th\u00eam: C\u1eadp nh\u1eadt quy \u0111\u1ecbnh t\u00e1ch th\u1eeda m\u1edbi nh\u1ea5t theo Lu\u1eadt \u0110\u1ea5t \u0111ai 2024<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_ke_khai_va_nop_thue_su_dung_dat_phi_nong_nghiep\"><\/span><strong>Th\u1ee7 t\u1ee5c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u200b<span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ti\u1ebfn h\u00e0nh c\u00e1c b\u01b0\u1edbc k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. C\u1ee5 th\u1ebb nh\u01b0 sau:\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_khai_thue\"><\/span><strong>H\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"111\" data-end=\"192\">(1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m, h\u1ed3 s\u01a1 g\u1ed3m:\u200b<\/p>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"196\" data-end=\"277\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">T\u1edd khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p cho t\u1eebng th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf theo m\u1eabu s\u1ed1 01\/TK-SDDPNN ban h\u00e0nh k\u00e8m theo<strong> Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC.<\/strong><\/span>\u200b<\/li>\n<li style=\"text-align: justify;\" data-start=\"281\" data-end=\"362\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">B\u1ea3n ch\u1ee5p c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf, nh\u01b0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, Quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c H\u1ee3p \u0111\u1ed3ng cho thu\u00ea \u0111\u1ea5t, Quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span>\u200b<\/li>\n<li style=\"text-align: justify;\" data-start=\"366\" data-end=\"447\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">B\u1ea3n ch\u1ee5p c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p>(2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai t\u1ed5ng h\u1ee3p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, h\u1ed3 s\u01a1 g\u1ed3m:<\/p>\n<p>T\u1edd khai t\u1ed5ng h\u1ee3p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p m\u1eabu s\u1ed1 03\/TKTH- SDDPNN ban h\u00e0nh k\u00e8m theo<strong> Th\u00f4ng t\u01b0 153\/2011\/TT-BTC<\/strong>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_khai_thue\"><\/span><strong>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p.<\/span> <span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i c\u00e1c y\u1ebfu t\u1ed1 d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh c\u00e1c y\u1ebfu t\u1ed1 \u0111\u00f3.<\/span><\/p>\n<figure id=\"attachment_275008\" aria-describedby=\"caption-attachment-275008\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-275008\" src=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100104\/muc-thue-su-dung-dat-phi-nong-nghiep-4.jpg\" alt=\"M\u1ee9c thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p m\u1edbi nh\u1ea5t\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100104\/muc-thue-su-dung-dat-phi-nong-nghiep-4.jpg 800w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100104\/muc-thue-su-dung-dat-phi-nong-nghiep-4-300x169.jpg 300w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100104\/muc-thue-su-dung-dat-phi-nong-nghiep-4-768x432.jpg 768w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100104\/muc-thue-su-dung-dat-phi-nong-nghiep-4-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-275008\" class=\"wp-caption-text\">M\u1ee9c thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_nop_ho_so_khai\"><\/span><strong>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/span> <span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">\u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 n\u1ed9p t\u1ea1i \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 ho\u1eb7c v\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 x\u00e1c nh\u1eadn th\u00f4ng tin tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span>\u200b<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_mien_giam_thue_su_dung_dat_phi_nong_nghiep\"><\/span><strong>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n gi\u1ea3m thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u200b<span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p n\u0103m 2010, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch v\u00e0 khuy\u1ebfn kh\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t hi\u1ec7u qu\u1ea3.<\/span> D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:\u200b<\/p>\n<p class=\"\" data-start=\"125\" data-end=\"150\"><strong data-start=\"125\" data-end=\"150\">Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf:<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"155\" data-end=\"236\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">\u0110\u1ea5t c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/span><\/li>\n<li style=\"text-align: justify;\" data-start=\"241\" data-end=\"322\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">\u0110\u1ea5t s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng, ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i.<\/span>\u200b<\/li>\n<li style=\"text-align: justify;\" data-start=\"327\" data-end=\"408\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">\u0110\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c c\u1ee7a h\u1ed9 ngh\u00e8o theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span>\u200b<\/li>\n<li style=\"text-align: justify;\" data-start=\"413\" data-end=\"534\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/span> \u200b<\/li>\n<\/ul>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m 50% thu\u1ebf:<\/strong><\/p>\n<ul>\n<li data-start=\"570\" data-end=\"655\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">\u0110\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/span>\u200b<\/li>\n<li data-start=\"660\" data-end=\"745\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">\u0110\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c c\u1ee7a th\u01b0\u01a1ng binh h\u1ea1ng 3\/4, 4\/4; ng\u01b0\u1eddi h\u01b0\u1edfng ch\u00ednh s\u00e1ch nh\u01b0 th\u01b0\u01a1ng binh h\u1ea1ng 3\/4, 4\/4; b\u1ec7nh binh h\u1ea1ng 2\/3, 3\/3; con c\u1ee7a li\u1ec7t s\u0129 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng.<\/span><\/li>\n<li data-start=\"660\" data-end=\"745\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng n\u1ebfu gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 \u0111\u1ea5t v\u00e0 nh\u00e0 tr\u00ean \u0111\u1ea5t t\u1eeb 20% \u0111\u1ebfn 50% gi\u00e1 t\u00ednh thu\u1ebf, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u200b<span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c t\u1ed5 ch\u1ee9c ph\u1ea3i n\u1ed9p khi s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span> <span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem]\">Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf n\u00e0y gi\u00fap ng\u01b0\u1eddi d\u00e2n th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 v\u00e0 t\u1eadn d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. \u0110\u1ec3 bi\u1ebft th\u00eam nhi\u1ec1u ki\u1ebfn th\u1ee9c hay v\u1ec1 <a href=\"https:\/\/mtbtr.com\/mua-nha-dat\" target=\"_blank\" rel=\"noopener\"><strong>nh\u00e0 \u0111\u1ea5t<\/strong><\/a>, h\u00e3y truy c\u1eadp <a href=\"https:\/\/mtbtr.com\/\" target=\"_blank\" rel=\"noopener\"><strong>Mtbtr.com<\/strong><\/a> ngay.<\/span><\/p>\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/mtbtr.com\/news\/nop-thue-dat-online-2-201820\/\" target=\"_blank\" rel=\"noopener\"><strong>B\u1ecf T\u00fai Chi Ti\u1ebft C\u00e1ch N\u1ed9p Thu\u1ebf \u0110\u1ea5t Online Nhanh Ch\u00f3ng, Ti\u1ec7n L\u1ee3i<\/strong><\/a><\/li>\n<li><a href=\"https:\/\/mtbtr.com\/news\/phi-sang-ten-so-do-nha-dat-233306\/\" target=\"_blank\" rel=\"noopener\"><strong>C\u00e1c Lo\u1ea1i Chi Ph\u00ed Sang T\u00ean S\u1ed5 \u0110\u1ecf Nh\u00e0 \u0110\u1ea5t V\u00e0 Tr\u01b0\u1eddng H\u1ee3p \u0110\u01b0\u1ee3c Mi\u1ec5n Thu\u1ebf Ph\u00ed<\/strong><\/a><\/li>\n<li><a href=\"https:\/\/mtbtr.com\/news\/thue-nha-dat-2-230138\/\"><strong>Thu\u1ebf Nh\u00e0 \u0110\u1ea5t L\u00e0 G\u00ec? C\u00e1ch T\u00ednh Thu\u1ebf \u0110\u1ea5t V\u00e0 Th\u1eddi Gian N\u1ed9p Thu\u1ebf H\u00e0ng N\u0103m<\/strong><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Khi s\u1edf h\u1eefu \u0111\u1ea5t \u1edf, \u0111\u1ea5t kinh doanh hay b\u1ea5t k\u1ef3 lo\u1ea1i \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p n\u00e0o, b\u1ea1n \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh quan tr\u1ecdng m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi ch\u01b0a th\u1ef1c s\u1ef1 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch t\u00ednh, m\u1ee9c thu\u1ebf su\u1ea5t c\u0169ng nh\u01b0 [&hellip;]<\/p>\n","protected":false},"author":182,"featured_media":275005,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ub_ctt_via":"","_lmt_disableupdate":"yes","_lmt_disable":"","footnotes":""},"categories":[27,3073],"tags":[],"acf":[],"featured_image_src":"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/03\/26100037\/muc-thue-su-dung-dat-phi-nong-nghiep-1.jpg","author_info":{"display_name":"Nh\u01b0 Naila","author_link":"https:\/\/mtbtr.com\/news\/author\/nhu-do\/"},"modified_by":"Nguy\u1ec5n Ph\u00fa","_links":{"self":[{"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/posts\/274935"}],"collection":[{"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/users\/182"}],"replies":[{"embeddable":true,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/comments?post=274935"}],"version-history":[{"count":5,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/posts\/274935\/revisions"}],"predecessor-version":[{"id":296704,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/posts\/274935\/revisions\/296704"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/media\/275005"}],"wp:attachment":[{"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/media?parent=274935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/categories?post=274935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/tags?post=274935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}