{"id":131,"date":"2018-04-25T16:34:21","date_gmt":"2018-04-25T09:34:21","guid":{"rendered":"http:\/\/lienvietlaw.com\/?p=131"},"modified":"2018-04-25T16:36:35","modified_gmt":"2018-04-25T09:36:35","slug":"bo-tai-chinh-thue-nha-chung-cu-khong-nhu-nhieu-nguoi-hieu-nham","status":"publish","type":"post","link":"https:\/\/legallink.vn\/?p=131","title":{"rendered":"B\u1ed9 T\u00e0i ch\u00ednh: Thu\u1ebf nh\u00e0 chung c\u01b0 &#8220;kh\u00f4ng nh\u01b0 nhi\u1ec1u ng\u01b0\u1eddi hi\u1ec3u nh\u1ea7m&#8221;"},"content":{"rendered":"<blockquote><p>Sau 4 ng\u00e0y g\u00e2y &#8220;b\u00e3o&#8221; d\u01b0 lu\u1eadn v\u1ec1 \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n l\u00ean nh\u00e0, \u0111\u1ea5t, \u00f4t\u00f4, t\u1ed1i 17-4, B\u1ed9 T\u00e0i ch\u00ednh l\u00ean ti\u1ebfng v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 chung c\u01b0 r\u1eb1ng &#8220;kh\u00f4ng nh\u01b0 nhi\u1ec1u ng\u01b0\u1eddi hi\u1ec3u nh\u1ea7m&#8221;.<\/p><\/blockquote>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" class=\"aligncenter\" src=\"http:\/\/lienvietlaw.com\/wp-content\/uploads\/2018\/04\/nha_chung_cu.png\" alt=\"\" width=\"640\" height=\"427\" \/><br \/>\nTr\u01b0\u1edbc nh\u1eefng \u00fd ki\u1ebfn ph\u1ea3n \u1ee9ng m\u1ea1nh c\u1ee7a d\u01b0 lu\u1eadn v\u1ec1 \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi nh\u00e0 chung c\u01b0, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 gi\u00e3i b\u00e0y b\u1eb1ng v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 v\u1ec1 d\u1ef1 ki\u1ebfn c\u00e1ch t\u00edch thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t c\u0103n h\u1ed9 chung c\u01b0.<\/p>\n<p style=\"text-align: justify;\">Theo \u0111\u00f3, c\u0103n h\u1ed9 chung c\u01b0 \u0111\u1ec3 \u1edf c\u00f3 di\u1ec7n t\u00edch 75m2 t\u1ea1i m\u1ed9t khu \u0111\u00f4 th\u1ecb t\u1ea1i H\u00e0 N\u1ed9i (nh\u00e0 chung c\u01b0 20 t\u1ea7ng) c\u00f3 gi\u00e1 mua theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u00e0 2,5 t\u1ec9 \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">Gi\u00e1 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do UBND c\u1ea5p t\u1ec9nh c\u00f4ng b\u1ed1 \u0111\u1ed1i v\u1edbi v\u1ecb tr\u00ed th\u1eeda \u0111\u1ea5t x\u00e2y d\u1ef1ng nh\u00e0 chung c\u01b0 l\u00e0 10.000.000 \u0111\u1ed3ng\/m2.<\/p>\n<p style=\"text-align: justify;\">Su\u1ea5t v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 chung c\u01b0 do B\u1ed9 X\u00e2y d\u1ef1ng c\u00f4ng b\u1ed1 kho\u1ea3ng 9.710.000 \u0111\u1ed3ng\/m2.<\/p>\n<p style=\"text-align: justify;\">Theo D\u1ef1 th\u1ea3o D\u1ef1 \u00e1n Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n, gi\u00e1 x\u00e1c \u0111\u1ecbnh t\u00ednh thu\u1ebf t\u00e0i s\u1ea3n s\u1ebd kh\u00f4ng d\u1ef1a tr\u00ean gi\u00e1 mua c\u0103n nh\u00e0 l\u00e0 2,5 t\u1ec9 \u0111\u1ed3ng, &#8220;nh\u01b0 nhi\u1ec1u ng\u01b0\u1eddi hi\u1ec3u nh\u1ea7m&#8221; m\u00e0 &#8220;gi\u00e1 do nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh&#8221;.<\/p>\n<p style=\"text-align: justify;\">Ch\u1ee7 c\u0103n h\u1ed9 chung c\u01b0 s\u1ebd ph\u1ea3i n\u1ed9p hai lo\u1ea1i thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 nh\u00e0 v\u00e0 \u0111\u1ea5t.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi chung c\u01b0 m\u1edbi x\u00e2y th\u00ec gi\u00e1 t\u00ednh thu\u1ebf d\u1ef1 ki\u1ebfn \u0111\u1ed1i v\u1edbi \u0111\u1ea5t c\u1ee7a c\u0103n chung c\u01b0 tr\u00ean l\u00e0 75m2 x 10.000.000 \u0111\u1ed3ng\/m2 x 0,2 (h\u1ec7 s\u1ed1 x\u00e1c \u0111\u1ecbnh di\u1ec7n t\u00edch \u0111\u1ea5t) = 150.000.000 \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">S\u1ed1 thu\u1ebf t\u00e0i s\u1ea3n d\u1ef1 ki\u1ebfn ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi \u0111\u1ea5t x\u00e1c \u0111\u1ecbnh cho c\u0103n h\u1ed9 chung c\u01b0 tr\u00ean (v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i s\u1ea3n d\u1ef1 ki\u1ebfn 0,4%) l\u00e0 150.000.000 \u0111\u1ed3ng x 0,4% = 600.000 \u0111\u1ed3ng\/n\u0103m.<\/p>\n<p style=\"text-align: justify;\">Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 x\u00e1c \u0111\u1ecbnh cho c\u0103n h\u1ed9 chung c\u01b0 tr\u00ean l\u00e0 75m2 x 9.710.000 \u0111\u1ed3ng\/m2 = 728.250.000 \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi ng\u01b0\u1ee1ng kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 700 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u0103n h\u1ed9 chung c\u01b0 tr\u00ean ph\u1ea3i n\u1ed9p thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi nh\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb l\u00e0 28.250.000 \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi nh\u00e0 c\u1ee7a c\u0103n chung c\u01b0 l\u00e0: 28.250.000 \u0111\u1ed3ng x 0,4% = 113.000 \u0111\u1ed3ng\/n\u0103m.<\/p>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, T\u1ed5ng s\u1ed1 thu\u1ebf t\u00e0i s\u1ea3n ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t c\u1ee7a c\u0103n chung c\u01b0 75m vu\u00f4ng \u1edf H\u00e0 N\u1ed9i l\u00e0 713.000 \u0111\u1ed3ng\/n\u0103m.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p khu chung c\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng 7 n\u0103m th\u00ec s\u1ed1 thu\u1ebf \u0111\u1ea5t cho c\u1ee7a c\u0103n h\u1ed9 chung c\u01b0 l\u00e0 600.000 \u0111\u1ed3ng\/n\u0103m.<\/p>\n<p style=\"text-align: justify;\">C\u00f2n thu\u1ebf nh\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p khi t\u1ec9 l\u1ec7 ch\u1ea5t l\u01b0\u1ee3ng m\u00e0 b\u1ed9 X\u00e2y d\u1ef1ng quy \u0111\u1ecbnh ch\u1ec9 c\u00f2n 80%.<\/p>\n<p style=\"text-align: justify;\">L\u00fd do l\u00e0 gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng c\u0103n h\u1ed9 chung c\u01b0 ch\u1ec9 l\u00e0 75m2 x 9.710.000 \u0111\u1ed3ng\/m2 x 80% = 582.600.000 \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">Gi\u00e1 tr\u1ecb n\u00e0y n\u1eb1m \u1edf ng\u01b0\u1ee1ng kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p khu chung \u0111\u00e3 qua s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c 7 n\u0103m th\u00ec ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi \u0111\u1ea5t l\u00e0 600.000 \u0111\u1ed3ng\/n\u0103m.<\/p>\n<p style=\"text-align: justify;\">C\u00f2n thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea5t n\u1ec1n c\u0169ng \u0111\u01b0\u1ee3c d\u01b0 lu\u1eadn \u0111\u1eb7c bi\u1ec7t quan t\u00e2m. Tuy nhi\u00ean, B\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a \u0111\u01b0a ra v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 v\u1ec1 \u0111\u1ec1 xu\u1ea5t c\u00e1ch t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n<p style=\"text-align: justify;\">Theo B\u1ed9 T\u00e0i ch\u00ednh, nh\u1eefng n\u1ed9i dung v\u1ec1 \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t v\u00e0 \u00f4t\u00f4 ch\u1ec9 l\u00e0 h\u1ed3 s\u01a1 D\u1ef1 \u00e1n Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n b\u01b0\u1edbc \u0111\u1ea7u g\u1eedi l\u1ea5y \u00fd ki\u1ebfn r\u1ed9ng r\u00e3i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, ng\u01b0\u1eddi d\u00e2n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf l\u1eadp v\u00e0 ho\u00e0n thi\u1ec7n \u0111\u1ec1 ngh\u1ecb x\u00e2y d\u1ef1ng d\u1ef1 \u00e1n Lu\u1eadt tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t tr\u01b0\u1edbc khi tr\u00ecnh Qu\u1ed1c h\u1ed9i b\u1ed5 sung d\u1ef1 \u00e1n Lu\u1eadt v\u00e0o Ch\u01b0\u01a1ng tr\u00ecnh x\u00e2y d\u1ef1ng lu\u1eadt, ph\u00e1p l\u1ec7nh c\u1ee7a Qu\u1ed1c h\u1ed9i.<\/p>\n<p style=\"text-align: justify;\">B\u1ed9 T\u00e0i ch\u00ednh xin ghi nh\u1eadn c\u00e1c \u00fd ki\u1ebfn tham gia \u0111\u1ec3 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 d\u1ef1 \u00e1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sau 4 ng\u00e0y g\u00e2y &#8220;b\u00e3o&#8221; d\u01b0 lu\u1eadn v\u1ec1 \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n l\u00ean nh\u00e0, \u0111\u1ea5t, \u00f4t\u00f4, t\u1ed1i 17-4, B\u1ed9 T\u00e0i ch\u00ednh l\u00ean ti\u1ebfng v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 chung c\u01b0 r\u1eb1ng &#8220;kh\u00f4ng nh\u01b0 nhi\u1ec1u ng\u01b0\u1eddi hi\u1ec3u nh\u1ea7m&#8221;. Tr\u01b0\u1edbc nh\u1eefng \u00fd ki\u1ebfn ph\u1ea3n \u1ee9ng m\u1ea1nh c\u1ee7a d\u01b0 lu\u1eadn v\u1ec1 \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed1i [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":132,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts\/131"}],"collection":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=131"}],"version-history":[{"count":0,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts\/131\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/media\/132"}],"wp:attachment":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=131"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=131"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=131"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}