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2018 09 20 (2) UBND TiNH AN GIANG sO TAI CHiNH CONG HOA XA HOI CHU NGSTA VIET NAM DO lp Tty do 114nh pink • Sot 2 2 °/1 /STC HCSN V/v g6p 9 du thao quy dinh mftc thu, che dO thu, n0p, quan19 va sü dun[.]
CONG HOA XA HOI CHU NGSTA VIET NAM • DO lp - Tty - 114nh pink UBND TiNH AN GIANG sO TAI CHiNH Sot: 2.2-°/1 /STC-HCSN V/v g6p du thao quy dinh mftc thu, che dO thu, n0p, quan19 va sü dung phi tham (1,inh he so cap giay chimg than quyen sir dung dat ten dia ban tinh An Giang se THONG TINFRAN THONG ikdnh iciLiv DEN so: 5M 49, 20.8 Ng ay • 2.0 Chuyen: An Giang, 12 thong ncim 2018 - tJ' y ban Mat tan TO 3u6c Viet Nam tinh An Giang; - Cac SO, pan nganh cap tinh; - Cuc thue tinh; - Oy ban nhan dan cac huyen, thi xa, ptia tAru Ho so 85: an cu Lust Phi va le phi 25 thang 11 nam 2015; Can dr Nghi dinh só 43/2014/ND-CP 15 thang nam 2014 dm Chinh phi quy dinh chi tiAt thi hart met so di'au cña Luât dat dai; Can cir Nghi dinh se 01/2017/ND-CPr 06 thang 01 nam 2017 cfta Chinh phft sira dei, be sung met so nghi dinh quy dinh chi fiat thi hanh Lust dat dai; Can cft Nghi dinh sO 120/2016/ND-03 23 thang nam 2016 dm Chinh phft quy dinh chi tiet va huong din thi hanh met so dieu dm Lust phi va le phi; Can cft Thong tu se 23/2014/TT-BTNMT 19 thang 05,nam 2014 dm BO throng BO Tai nguyen va Mei toeing guy dinh ye Giay chirng nhan quyen sir ding dat, quyen ser hUu nha Ova tai san khac gan lien veri Tat Can cir Thong tu s6 250/2016/TT-BIC 11 ding 11 nam 2016 cilia Bo toeing BO Tai chinhhuong clan ye phi va le phi thuOc tham quyen quyet dinh cfra HOi clang nhan dan firth, tivc thuOc Trung uong; Can dr Thong tv se 14/2017/TT-BTNMT 20 thang nam 2017 cna BO truong BO Tai nguyen va M6i truang quy dinh ve Dinh mire kinh tet - ky- thuat dac lap ban dia chinh, 'tang Is9 dat dai, tai san gan lien viOi dat, lap so dia chinh, cap giay chimg nhan quyen sir dpng dat, quyen ser him nha Ova tai san khac gan lien vai Can cir Quyet dinh sa 2273 /QD-UBND ngay17 thang nam 2018 dm UBND tinh ve viec phe duyet De an quy dinh mire th14 che thu, nep, quan 19 va, sir dung phi tham dinh ho so cap giAy chimg than quyen sir dung dat tren dia ban tinh An Giang SO Tai chinh cO kin nhu sau: Phi tham dinh so cap giay chling nhan quyen sit dung dat dang ap dung tren clia ban tinh dirge thvc hien theo Nghi quyet sO 49/2016/NQ-HDND 09 thang 12 nam 2016 cita HOi dang than dan tinh ye quy dinh mire thu, che thu, n0p, quan 19 va sir clung cac loai phi linE we tai nguyen va mai tmeng thuOc thAm quyen cfra HOi sling nhan.dan tinh Ti Khoan 1, Dieu 22 Luat phi va le phi quy dinly "fly ban nhon dan cap tinh trinh d'ang nh tin clan cap tinh quyit dinh mar thu, mien, gicim, thu, n0p, quan 55 va sit dyqcac khoan phi, le phi thuac • tham quyen" ,va tai Khoan 2, Dieu Nghi dinh s6 120/2016/ND-CP 23 thang nam 2016 cita Chinh phit guy dinh chi ti'et va huong clan thi halt mot so Clieu cia Luat phi va le phi guy dinh: "Oy ban nhcin don cap tinh chi dao xdy dung, thorn dinh De an thu le phi doi voi cac khoan phi, le phi thkoc thcim quy'dn quyit dinh mkt HOi tong nhan dein cap tinh" Tai Khoan ,12, Dieu Thong tu so 250/2016/TT-BTC dm BO Tai chinh thi phi tharn dinh h6 so cap giay chi:mg nhan quyen sir dung dat thuOc tham quyen quyet dinh cira HOi dong nhan dan tinh tai diem khoan Dieu Thong tu so 250/2016/TT-BTC quy dinh "Phi thorn dinh ho se cap ;jay chirng nhan quyn sit clang dot khotin thugoi voi cac -dóz twang -clang Ay, nap ho sa cap gilt)/ chang nhan quyen sir dung dat co nhu cciu hoac can - • nham bit dap chi phi thorn clinh ho phai tham clinh theo quy , Do do, de phit hgp quy dinh eta Thong tu s6 250/2016/TT-BTC dm BO Tai chinh, nham bü dapr chi phi than dinh ho so cap giay chimg nhan quyen sir dung dat, tren co sec kien de xuat cüa Sig Tai nguyen va M6i truang, Sof Tai chinh da dg thao TO truth, Nghi quy'et ve viec quy dinh mirc thu, che 40 thu, n0p, quan 19 va sir dung Phi than dinh ho so cap giay chimg nhan quyen sir dung dat tren dia ban tinh An Giang Da dam bao trinh tu ban hanh van ban quy pham phap luat theo quy dinh tai Diau 17 Quy dinh kern theo Quyet dinh sA 76/2017/QD-UBND 02/11/2017 eta UBND tinh ban halt quy che xay dung va ban hanh van ban quy pham phap lust tren dia ban tinh An Giang, Tai chinh d& nghi cac co quart, tO chile, don vi va cá nhan co lien quan tham gia lcian cho ban du thao Nghi quy'et cña HDND tinh guy dinh mik thu, ch& dO thu, n0p, quan 117 vã sir dung phi tham dinh h so cAp giAy chting nhan quyan sir dung dat tit dia ban tinh An Giang nhu sau: a) DE nghi S& Thong tin va Truyan thong clang tai toan van du thao Nghi quy6t tran thc co quan, tiA chirc, cá nhan COng th6ng tin dien tCr tinh tiled gian it nhat 30 ngdy tham gia kin a b) DE nghi cac SO., ban nganh cap tinh; Cue thud tinh va UBND cac huyen, thi ph6 khan tnrong tham gia kin du thao Nghi quyet, thin gian lay y kien cham nhat 20/09/2018 c) Dia chi flap nhan kien dong gop: - Sâ Tài chinh tinh An Giang (thong qua phong Tài chinh Hanh chinh sw nghiC‘p), 5/10 Le Quy Don, Phudng My Binh, TP Long Xuyen, tinh An Giang • - SO dien thoai lien he: 0296.3.854291 - DEng theri giri file va dia chi mail sotaichinh@angiang.gov.vn Toan b0 nOi dung du thao Nghi quyet ctYa HOi dang nhan clan tinh va du than TO trinh cüa UBND tinh dugc clang tai tren COng thong tin din tir ctYa tinh (www.angiang.gov.vn) va Gila Sâ Tai chinh http : //sotaichinh angiang gov.vn Tai chinh da nghi SO Thong tin va Truyan th6ng; fTy ban Mat Iran T6 quOc Viet Nam firth; cac SO, ban nganh cap tinh; Cue time firth va UBND cac huyen, thi xa, phO quan tam phoi hop thgc hien./ - Nbtr tren; - UBND fink' (d&' b/c); - Ban Giam doe; - Phong THTK;- Ltru: VT, P.HCSN KT.GIAM DOC PHO GIAM DOC it2fityk, gik an I.TY BAN NHAN DAN TiNH AN GIANG S6: GONG HOA XA HOI CHU NGIIIA VIIT NAM DO lap - Tv - Hunh phtic An Giang, /TTr-UBND thcing /lam 2018 TO TRIM! Dkr thao Nghl quyet quy dinh mfrc thu, che d thu, np, quail ly va sir dung phi thAm ' dinh he so cap pay chthig nhan quytn sir dung dat tren dia ban tinh An Giang Kinh clang than dan tinh Dive hien Luat Ban hanh van ban quy pham phap luat 22 thang nam 2015; Can cir Thong tu se 250/2016/TT-BTC 11 thang 11 nam 2016 cga BO tnreng BO Tai chinh Inning dAn ye phi va I phi thuOc thAm quyen quyet dinh cüa HOi deng nhan dan tinh, ph6 true thuOc Trung acing, Oy ban nhan dan tinh An Giang trinh HOi deng nhan clan tinh du thao,Nghi quyet quy dinh mire thu, che thu, mien, n0p, quan va sir dung phi thAm dinh he so cap giay chimg than quyen sir dung dat tren dia ban tinh An Giang nhu saw L Sv can thiet ban hAnh Nghi quyet:, Tai Khoan 1, Dieu 22 Luat phi va le phi quy dinh: "CI)) ban nhein ddn cap tinh trinh Hai clang nhiin ddn cap tinh quyit clinh mire thu, mien, gicim, thu, nap, quc'zn 1)5 va th dyng cdc khothn phi, le phi thuac thcim quyen" va tad Khoan 2, Dieu Nghi dinh se 120/2016/ND-CP 23 thang nam 2016 dm Chinh phe quy dinh chi tik va hueng dn thi hanh met se dieu cüa Luat phi va le phi guy dinh: "Oy ban nhdn &in cdp tinh chi dgo xdy c4mg, thám clinh De an thu le phi doi voi ale khocin phi, le phi thuac theim quyen quyet clinh caa Hai tong nhan dein cap tinh", - Tai Khoan 12, Dieu Th6ng ttr s6 250/2016/TT-BTC 11 thang 11 nam 2016 cga BO trueng BO Tai chinh haring clan ye phi va le phi thuOc thim quyen quyet dinh cüa HOi Tong than dan tinh, ph8 trc thuOc Trung yang thi phi thAm dinh he so cap giay chimg nhan quyen sir dung dat thuOc thAm guy& quyet dinh cüa HOi thing than clan tinh Do do, phit hop voi cac quy dinh neu tren va de ap dung thong nhAt thgc hien tren dia ban tinh, fly ban nhan clan tinh trinh Hei deng nhan dan tinh khea IX, ky hop thir quy dinh mire thu,, che de thu,, mien, n0p, quan ly va sir dung phi tham dinh he so cAp giay chirng nhan quyen sir dung dat tren dia ban tinh An Giang a IL Muc ditch, quan dim chi duo 1.Mgc dich: Ban hanh van ban mei thay the guy dinh mire thu, che d'e thu, min, n0p, quan 19 Ira sir dung phi thAm dinh he so cap giay chimg nhan quyen sir dung dat tren dia ban tinh An Giang de Ail hop vdri quy dinh tai Th6ng tu se 250/2016/TT-BTC 11 thang 11 nam 2016 dm BO truerng BO Tai chinh Quan diem chi dao: a) Tuan the trinh tv, the tpc xay dtmg ban hanh van ban quy pham phap luat b) Dam bao phi' hop vdri quy dirth hien hanh va tinh hinh phat triL kinh te - xa hoi cua dia phucrng III Qua trinh xay chyng dtt thin Ngbi quyet Thgc hien Lust phi va le phi va Th6ng tu s6 250/2016/TT-BTC II thang 11 nam 2016; Quyat dinh s6 2273 /QD-UBND 17 thang nam 2018 dm UBND tinh ve viec phe duyet De an quy dinh mire thu, cha thu, mien, n0p, quan l va sir dung phi tharn dinh he sa cap giAy chimg nhan quy'en sir dung dat tren dia ban tinh An Giang, Ser Tai chinh da dtr thao Nghi quyet giri den cac Sec ban nganh, doan the cap tinh va fly ban than dan cac huyen, thi xa, ph6 gop y Du thao Nghi quyat da dugc chinh sira, b6 sung theo Ici4n tham dinh Cita Ser Tu phap tai Bao cao s6 /BC-STP thang na'm 2018 ve viec tham dinh du thao Nghi guy& quy dinh muc thu, che dØ thu, mien, n0p, quan va sir dung phi tham dinh ho sa cap giay chimg nhan quyen sir dung dat teen dia ban tinh An Giang IV BO clic vi ni)i dung co bin dkr thin Nghl quyet I B6 cue du thao Nghi quyAt c6 Dieu, g6m: a) Dieu Quy dinh mire thu, che thu,, min, nop, quan va six dung phi tharn dinh he, sa cap giay chimg than quy'en sir dung dat tren dia ban tinh An Giang b) Dieu Dieu khoan thi hanh c) Dieu Hieu ltrc thi hanh Nei, dung ca ban ,quy dinh mire thu, che dO thu,, min, n0p, quan ly va sir dung phi tharn dinh ho sor cap giay chirng nhlan quyen sir dung dat ten dia ban tinh An Giang theo dv thao Nghi quyet dinh kern Tren day la Ta frith dm ffy ban nhan dan tinh vo du than Nghi quyat ban hanh mire thu, ,cha dO thu, mien, n'Op, quan I va sir dung phi tham dinh ho,sa cap gidy chimg nhan quyen sir dung dat tren dia ban tinh An Giang, kinh trinh HOi dong nhan clan tinh xem xet, quyet Nal nhrin : - Nhu trOn ; - TT.TU, HDND, UBND firth (b/c); - Cac Dai bi)au HIND tinh khoa IX; - SO TM chinh, SO Ttr phap; - Lau, VT, P.K1TH TM.OY BAN MEAN DAN TiNH KT CHU TWEE PHO CHt TJCII HQI BONG NHAN DAN TINH AN GIANG Só: /20 8/NQ-HDND CQNG H6A XA HQI CHU NGIIIA VIET NAM Dew Ip Tv - Hanh phtic An Giang, thang 12 nam 2018 NGHI QUYET Quy dinh mot thu, ched thu, n0p, quart 13, va sir dung phi thAm dinh hit scr cAp giAy chtrng n110 quyen sir dung dAt tren dia ban tinh An Giang Ell BONG NHAN DAN TIM! AN GIANG KHOA IX Kt HQP THIl Can cU Luat To chtirc chinh guyen dia phuong 19 thang nam 2015; Can thLuat Ban hanh van ban guy phgm phap luat 22 thing nam 2015; Can ca-Luat Ddt dal so 45/2013/QH13 29 thong 11 nam 2013; Can cicLuat Phi va lphI 25 thang 11 nam 2015; Can ca Nghi 43/2014/ND-CF 15 Mang darn 2014 caa Chinh pha guy clinh chi flit thi hanh mat se; diau caa Ludt ddt dal; Can cu Nghi dinh sO 01/2017/ND-CP ngcly 06 thcing 01 nam 2017 caa Chinh phi sera dal, b di sung mat so nghi clinh guy clinh chi tiet thi hanh Ludt &it dai; Can a? Nghl dinh so 120/2016/ND-CP 23 thang nam 2016 caa Chinh phi' guy d'inh chi lib va hufmg ddn thi hanh mat so diau cart Luck phi va e phi; Can cti• Thong tic so' 23/2014/TT-BTNMT ,ngay 19 thang 05 nam 2014 caa BO inning BO Tai nguyen va Mai Throng guy dinh ve Giay chting nhan guyan sit dung &it, guyan sa heiu nha va- tai san khac gein lien vat diit; • Can cie Thong tic so.250/2016/'TT-BTC 11 thang ?1 nom 2016 caa Bỗ5 truang Ba Tai chinh hiding clan va phi va le phi thuac thelm guyan guyit idinh caa at clang nhan clan tinh, thànhphô tryv thuac Trung uong; Can ca Thong tic so' 14/2017/TT-BTNMT 20 thing • neim 2017 caa BO truemgBa Tai nguyen va Mei truenig guy dinh va Dinh mar kinh d - kj thuat Jac lap ban dia chinh, clang 195 ddt dai, tai san gan lien voi det, lap ho so dia chink cap gidy chang nh an guyan sic dung ddt, guyen so haze nha va tai san khac gan lien vai &it Xit,Ta trinh ITTr-UBND thing nam 2018 dia L5' ban nhan don tinh ye thao Nghi guy& guy clinh mice thu, chi da thu, nap, guan 1)5 va s& dung phi tham clinh he) sa cap gitiy chang nhan guyan dung dd't tren ilia ban tinh An Giang; Bao cao thdrn Ira caa Ban ; kien tháo luan caa dgi biau Hal tong nhan dan tinh tQilCj'hQp QUYET NGHI: , Dieu Quy dinh mire thu, ehe dO thu, mien, n0p, quan 13, va sir dung phi tham dinh ho sa cap giay chi:mg nhan quyen sir dung dat tren dia ban tinh An Giang, ev the nhu sau: Pham vi di'eu chinh: Nghi guy& quy dinh mire thu, chedo thu, mien, nop, quan I vã sir dung phi tham dinh ho so cap giay chimg nhan quyen sir dung dat tren dja ban tinh An Giang D'ai tugng áp dung: a) Doi tugng n0p phi: T6 chirc, h0 gia dinh, eá nhan (tang 141, nOp sa cap gi&y chung nhan, quyen sir dung dat c6 nhu cau than dinkhoac can tham dinh theo quy dinh phap luat doi vgi tracing ,hgp co quan nha nuge c6 tharn quyen giao dat, cho thue dat va doi voi truemg hop chuyen nhugng quyen quy'en sir dung dat, quyen so' hitu nha a vã tai san khac gan lien voi dat b) Ta °hire thu phi: He thang Van phong (Pang 1(3'7 dat dai tinh, gam: - Van phong gang ky/ dat dai tinh thu phi den v6i t6 ehiic - CM nhanh Van phong Dang k dAt dai cac huyen, thi xa, ph6 thu phi dal voi h0 gia dinh, cá nhan Mire thu phi: a) Mire thu phi tharn dinh h6 so cap giay chimg nhan quyen sir dung dat tren dia ban tinh An Giang nhu sau: STT I 11 a b a b Dien tich dat DM voi 16 chtit: Dired 1.000 m' Tir 1.000 in' den du6i 5.000 m' Tir 5.000 m2 den dual 01 Tir 01 den duoi 03 Tir 03 den clued 05 Tir 05 tra len DM veri ho gia dinh, cá nhan: D6i vai &At san xuat, kinh doanh: Dien tich dirdri 100 m2 Dien tich tir 100 m2 trey len Doi voi dat A: Dien tich dugi 100 m2 Dien tich dr 100 m2 tra len Mire thu phi (Song/ho so) 400.000 580.000 1.250.000 2.230.000 2.600.000 2.970.000 200.000 250.000 150.000 200.000 b) Mire thu phi tham dinh d6i veri tnremg cap lai giay chirng nhart %wen sir dung dat (khi c6 sai sot ye thong tin khong loi dm co quan than dinh h6 so cap giay chimg than quyen sir dung dat): mire thu phi bang 50% (nam muai phan tram) mire phi tai diem a khoan Quanl5T va sir dung phi tham dinh so cap giay chimg nhan quyen sir MATT dat: a) Don thu phi dirge de lai 90% (chin mirth phAn tram) tren tang so tien phi , tharn dinh h6 so cap giAy cluing nhan quyen sir dyng dat thu dirge de trang trai chi phi cho hoat (tang cung cap dich viz, thu phi theo quy dinh tai Nghj dinh so 120/2016/NDCP 23/8/2016 dm Chinh phir b) So tin eon lai 10% (mueri phan tram) nap vao ngan saeh nha nuac theo chuong, mpc, tieu mpc eUa Mpc lye ngan sach nha nuat hien hanh Co quan thu phi: a) TA chlic thu, min, nap, quanlY va sir dung phi them dinh so cAp giAy chimg nha'n quyen sir dung dat tren dia ban tinh theo &nig Nghi quyet b) Niem ytt va thong bao ding khai mire thu phi tai dia diem thu, thu phi phai cap bien lai thu cho doi tugng nap phi theo quy dinh, (Tang Icy voi co quan thue de sir dpng va guy& toan bien lai thu theo quy dinh hien hanh • c) Ma sar sach ke toan de theo dai, phan anh viec thu, nap, quan I va sir dung sa tien phi theo che da hien hanh d) Tang hop bao cao tinh hinh thu phi them dinh so cap giAy chimg nhan quyen sir dung-dal tren dia ban tinh theo quy dinh Cac nOi dung_khac lien quan d'en viec thu, nap, quan 15, va sir dung phi dirge thirc hien theo huang clan tai Luat phi va le phi va cac van ban phap luat ea lien quan DiEu Giao Uy ban nhan dan tinh trien khai thuc hien Nghj guy& Dieu Ngh1 quyet dd doge HOi Tong nhan dan tinh An Giang khaa IX ky hop tan ' thir thong qua thana 12 narp 2018, ea, hieu lye thi hanh tir than nail' 2018 va thay the quy dinh ye phi tham dirih ho so cap giay chimg than quyen sir dung det tai Chuang I Ngh1 9uyet sa 49/2016/NQ-}ND 09 thang 12 nain 2016 elm Hai !Jong than dan tinh ye quy dinh mire thu, che da thu, nap, quan va sir dung cac loai phi linh we tai -nguyen va m6i tnriang thuac tham quyen cüa Hai 'Jong nhan dan tinh./ Nai nhfun - Uy ban Thu?mg vu Quoc hOi; - Chinh phir, - Van phOng Quoc hOi; - BO Tai chInh; - BO Tai nguyan va M6i truOng; - Cuc lciem tra VB - BO Tu phap; - TT.TU, REND, UBND, UBMTTQVN tinh; - Doan DBQH tinh; - Ck vi dai biau REND tinh; - Cac Ser, ban nganh, doan tht cap tinh; - Van phong: TU, Doan DBQH & REND, UBND, UBMTTQ tinh; - TT.HDND, UBND cac huyOn, thi, thanh; - Website Chinh phil; - Bao AG, Dai PTTH AG, Phan xa AG, Website tinh An Giang; - Trung tam c6ng bao tinh; - Ltru: VT, P.TOng hop-Nh CHU TfC11