{"id":80976,"date":"2026-05-20T09:04:41","date_gmt":"2026-05-20T02:04:41","guid":{"rendered":"https:\/\/hbbgroup.net\/dat-o-18m%c2%b2-co-phai-nop-thue-su-dung-dat-phi-nong-nghiep\/"},"modified":"2026-05-20T09:04:41","modified_gmt":"2026-05-20T02:04:41","slug":"dat-o-18m%c2%b2-co-phai-nop-thue-su-dung-dat-phi-nong-nghiep","status":"publish","type":"post","link":"https:\/\/hbbgroup.net\/vi\/dat-o-18m%c2%b2-co-phai-nop-thue-su-dung-dat-phi-nong-nghiep\/","title":{"rendered":"\u0110\u1ea5t \u1edf 18m\u00b2 c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p?"},"content":{"rendered":"
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\"thu\u1ebf<\/p>

\n

\u0110\u1ea5t \u1edf \u0111\u00f4 th\u1ecb t\u1ea1i H\u00e0 N\u1ed9i – \u1ea2nh: H\u1ed2NG QUANG<\/p>\n<\/figcaption><\/figure>\n

Nhi\u1ec1u n\u0103m nay, t\u00f4i l\u00ean ph\u01b0\u1eddng n\u1ed9p thu\u1ebf \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c c\u00e1n b\u1ed9 tr\u1ea3 l\u1eddi l\u00e0 di\u1ec7n t\u00edch nh\u1ecf kh\u00f4ng thu\u1ed9c di\u1ec7n thu thu\u1ebf<\/a>. Nh\u01b0ng m\u1edbi \u0111\u00e2y c\u01a1 quan thu\u1ebf ph\u01b0\u1eddng y\u00eau c\u1ea7u t\u00f4i ph\u1ea3i n\u1ed9p t\u1ed5ng c\u1ed9ng 25.067 \u0111\u1ed3ng, trong \u0111\u00f3 ti\u1ec1n ph\u1ea1t do ch\u1eadm n\u1ed9p l\u00e0 2.430 \u0111\u1ed3ng.\u00a0<\/p>\n

V\u1eady quy \u0111\u1ecbnh ra sao, c\u00f3 ph\u1ea3i ai c\u00f3 \u0111\u1ea5t \u1edf \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf phi n\u00f4ng nghi\u1ec7p hay c\u01a1 quan ch\u1ee9c n\u0103ng thu thu\u1ebf d\u1ef1a v\u00e0o h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf theo quy \u0111\u1ecbnh? (M\u1ed9t b\u1ea1n \u0111\u1ecdc)<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p?<\/h2>\n

Lu\u1eadt s\u01b0 Nguy\u1ec5n Th\u1ecb Thu T\u00e2m (\u0110o\u00e0n lu\u1eadt s\u01b0 TP.HCM) tr\u1ea3 l\u1eddi:<\/span><\/p>\n

\u0110i\u1ec1u 2 v\u00e0 \u0111i\u1ec1u 3 Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p 2010 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p.\u00a0Theo \u0111\u00f3, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p g\u1ed3m:<\/p>\n

– \u0110\u1ea5t \u1edf t\u1ea1i n\u00f4ng th\u00f4n, \u0111\u1ea5t \u1edf t\u1ea1i \u0111\u00f4 th\u1ecb.<\/p>\n

– \u0110\u1ea5t s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p bao g\u1ed3m: \u0111\u1ea5t x\u00e2y d\u1ef1ng\u00a0khu c\u00f4ng nghi\u1ec7p<\/a>; \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.<\/p>\n

– \u0110\u1ea5t phi n\u00f4ng nghi\u1ec7p s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh.<\/span><\/i><\/p>\n

\u0110\u1ea5t phi n\u00f4ng nghi\u1ec7p kh\u00f4ng d\u00f9ng \u0111\u1ec3 kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, g\u1ed3m:<\/p>\n

\u0110\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng (\u0111\u1ea5t giao th\u00f4ng, th\u1ee7y l\u1ee3i; \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh v\u0103n h\u00f3a, y t\u1ebf, gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o, th\u1ec3 d\u1ee5c th\u1ec3 thao ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng; \u0111\u1ea5t c\u00f3 di t\u00edch l\u1ecbch s\u1eed – v\u0103n h\u00f3a, danh lam th\u1eafng c\u1ea3nh…); \u0111\u1ea5t do c\u01a1 s\u1edf t\u00f4n gi\u00e1o s\u1eed d\u1ee5ng.<\/p>\n

Ngo\u00e0i ra c\u00f2n c\u00f3 \u0111\u1ea5t l\u00e0m ngh\u0129a trang<\/a>, ngh\u0129a \u0111\u1ecba; \u0111\u1ea5t s\u00f4ng, ng\u00f2i, k\u00eanh, r\u1ea1ch, su\u1ed1i v\u00e0 m\u1eb7t n\u01b0\u1edbc chuy\u00ean d\u00f9ng; \u0111\u1ea5t c\u00f3 c\u00f4ng tr\u00ecnh l\u00e0 \u0111\u00ecnh, \u0111\u1ec1n, mi\u1ebfu, am, t\u1eeb \u0111\u01b0\u1eddng, nh\u00e0 th\u1edd h\u1ecd; \u0111\u1ea5t x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf c\u01a1 quan, x\u00e2y d\u1ef1ng 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…<\/span><\/p>\n

Nh\u01b0 v\u1eady, t\u1ea5t c\u1ea3 \u0111\u1ea5t \u1edf t\u1ea1i n\u00f4ng th\u00f4n, \u0111\u1ea5t \u1edf t\u1ea1i \u0111\u00f4 th\u1ecb kh\u00f4ng ph\u00e2n bi\u1ec7t di\u1ec7n t\u00edch nh\u1ecf, l\u1edbn \u0111\u1ec1u thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p.\u00a0<\/span><\/p>\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/h2>\n

C\u1ee5 th\u1ec3 theo \u0111i\u1ec1u 9 Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p:<\/p>\n

– \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; d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p s\u1eed d\u1ee5ng tr\u00ean 50% s\u1ed1 lao \u0111\u1ed9ng l\u00e0 th\u01b0\u01a1ng binh<\/a>, b\u1ec7nh binh.<\/p>\n

– \u0110\u1ea5t c\u1ee7a c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng.<\/p>\n

– \u0110\u1ea5t x\u00e2y d\u1ef1ng nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, c\u01a1 s\u1edf nu\u00f4i d\u01b0\u1ee1ng ng\u01b0\u1eddi gi\u00e0 c\u00f4 \u0111\u01a1n, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, tr\u1ebb m\u1ed3 c\u00f4i; c\u01a1 s\u1edf ch\u1eefa b\u1ec7nh x\u00e3 h\u1ed9i.<\/p>\n

– \u0110\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n

– \u0110\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c c\u1ee7a ng\u01b0\u1eddi ho\u1ea1t \u0111\u1ed9ng c\u00e1ch m\u1ea1ng tr\u01b0\u1edbc ng\u00e0y 19-8-1945; th\u01b0\u01a1ng binh h\u1ea1ng 1\/4, 2\/4; ng\u01b0\u1eddi h\u01b0\u1edfng ch\u00ednh s\u00e1ch nh\u01b0 th\u01b0\u01a1ng binh h\u1ea1ng 1\/4, 2\/4; b\u1ec7nh binh h\u1ea1ng 1\/3; anh h\u00f9ng l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n.<\/p>\n

M\u1eb9 Vi\u1ec7t Nam anh h\u00f9ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, ng\u01b0\u1eddi c\u00f3 c\u00f4ng nu\u00f4i d\u01b0\u1ee1ng li\u1ec7t s\u0129 khi c\u00f2n nh\u1ecf; v\u1ee3, ch\u1ed3ng c\u1ee7a li\u1ec7t s\u0129; con c\u1ee7a li\u1ec7t s\u0129 \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1ee3 c\u1ea5p h\u1eb1ng th\u00e1ng; ng\u01b0\u1eddi ho\u1ea1t \u0111\u1ed9ng c\u00e1ch m\u1ea1ng b\u1ecb nhi\u1ec5m ch\u1ea5t \u0111\u1ed9c da cam; ng\u01b0\u1eddi b\u1ecb nhi\u1ec5m ch\u1ea5t \u0111\u1ed9c da cam m\u00e0 ho\u00e0n c\u1ea3nh gia \u0111\u00ecnh kh\u00f3 kh\u0103n.<\/p>\n

– \u0110\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c c\u1ee7a h\u1ed9 ngh\u00e8o theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

– H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n trong n\u0103m b\u1ecb thu h\u1ed3i \u0111\u1ea5t \u1edf theo quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong n\u0103m th\u1ef1c t\u1ebf c\u00f3 thu h\u1ed3i \u0111\u1ed1i v\u1edbi \u0111\u1ea5t t\u1ea1i n\u01a1i b\u1ecb thu h\u1ed3i v\u00e0 \u0111\u1ea5t t\u1ea1i n\u01a1i \u1edf m\u1edbi.<\/p>\n

– \u0110\u1ea5t c\u00f3 nh\u00e0 v\u01b0\u1eddn \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn l\u00e0 di t\u00edch l\u1ecbch s\u1eed – v\u0103n h\u00f3a.<\/p>\n

– 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 tr\u00ean 50% gi\u00e1 t\u00ednh thu\u1ebf.<\/p>\n

Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/h2>\n

– 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:<\/span><\/p>\n

\n\n\n\n\n\n\n
\n

B\u1eadc thu\u1ebf<\/span><\/p>\n<\/td>\n

\n

Di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf (m2<\/sup>)<\/span><\/p>\n<\/td>\n

\n

Thu\u1ebf su\u1ea5t (0%)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

\n

Di\u1ec7n t\u00edch trong h\u1ea1n m\u1ee9c<\/span><\/p>\n<\/td>\n

\n

0,03<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

\n

Ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t kh\u00f4ng qu\u00e1 3 l\u1ea7n h\u1ea1n m\u1ee9c<\/span><\/p>\n<\/td>\n

\n

0,07<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

3<\/span><\/p>\n<\/td>\n

\n

Ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t tr\u00ean 3 l\u1ea7n h\u1ea1n m\u1ee9c<\/span><\/p>\n<\/td>\n

\n

0,15<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

C\u1ea7n l\u01b0u \u00fd l\u00e0 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 UBND t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng.<\/p>\n

– \u0110\u1ea5t \u1edf 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 m\u1ee9c thu\u1ebf su\u1ea5t 0,03%.<\/span><\/p>\n

– \u0110\u1ea5t s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0,03%.<\/span><\/p>\n

– \u0110\u1ea5t phi n\u00f4ng nghi\u1ec7p s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh thu\u1ed9c di\u1ec7n <\/span>ch\u1ecbu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p n\u00eau \u1edf ph\u1ea7n tr\u00ean \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0,03%…<\/span><\/span><\/p>\n

<\/pattern> <\/defs> <\/svg> \u0110\u1ecdc ti\u1ebfp <\/a> <\/pattern> <\/defs> <\/svg> V\u1ec1 trang Ch\u1ee7 \u0111\u1ec1 <\/a> <\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"

\u0110\u1ea5t \u1edf \u0111\u00f4 th\u1ecb t\u1ea1i H\u00e0 N\u1ed9i – \u1ea2nh: H\u1ed2NG QUANG Nhi\u1ec1u n\u0103m nay, t\u00f4i l\u00ean ph\u01b0\u1eddng n\u1ed9p thu\u1ebf \u0111\u1ea5t […]<\/p>","protected":false},"author":5,"featured_media":80980,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[221],"tags":[],"class_list":["post-80976","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chung-khoan"],"acf":[],"_links":{"self":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts\/80976","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/comments?post=80976"}],"version-history":[{"count":0,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts\/80976\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/media\/80980"}],"wp:attachment":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/media?parent=80976"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/categories?post=80976"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/tags?post=80976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}