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BO TAI CHfNII
TONG eve THu:E
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S6: r;tff() ITCT-CS
V/v: Hu6ng dful vS chinh sach l phi tru6c b.
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CO.NG HOA xA HO.I CHU NGHiA VIE.T NAM
l>Qc lp - Tl}:' do - Hnh ph uc
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Ha N<)i, ngay 11- thang ,/ nam 2014
Kinh gui: C\lc ThuS tinh Hu Giang
Tra ICri Cong van s6 1391 / CT - TH .NV.DT ngay 25111 / 2013 cua C\lc ThuS tinh Hu Giang vS chinh sach l phi tru6c b d6i v6i nha a thu nhp thp, Tdng . C\JC ThuS c6 y kiSn nhu sau:
- Can cu Thong tu s6 124 / 2011 / TT - BTC ngay 31/8/2011 cua B9 Tai chinh hu6ng dn vS l phi tru6c b:
+ Ti DiSu 1 Chuong I, quy dinh d6i tuQ'llg chiu l phi tru6c b:
"1.Nha, ddt:
a) Nha, g6m: nha a; nha lam vi?c; nha sir dl!ng cha cac ml!C dich kha,c ... "
+ Ti DiSu 2 Chuong I, quy dinh nguai n9p l phi truac b:
"TJ chuc, ca nhan (baa gcJ m ca tJ chuc, ca nhan nguiri nubc ngaai) c6 cac tai san thu(>c d6i tu(lng chtu l? phi trubc bq neu tqi Diu 1 Thong tu nay, phai n(>p l? phi trubc bq khi dang kY quyn sa hi1u, quyn sit d¥ ng vbi ca quan
nha nubc c6 thdm quyJn... "
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+ Ti DiSm c Khoan 3 DiSu 3 Chuong I, quy dinh cac truang hqp khong phai n9p l phi truac b:
"3. Ddt du9'C nha nubc giaa cha cac t6 chuc, ca nhan sit d¥ng vaa cac m¥ c dich sau day:
c) Ddu tu xdy dvng kit cdu hq tdng di chuyin nhu(lng hij,c cha thue, kh6ng phan bi?t ddt trang hay ngaai khu c6ng nghi?p, khu chi xudt; ddu tuxay dvng nha di kinh doanh.
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Truirng h<JP nay, cac tJ chuc, ca nhan kh6ng phai n(>p l?phi trubc bq khi du9'C nha nubc giaa ddt; Niu dU9'C sir d¥ng m(>t phdn di?n tich ddt di chuyin nhu(lng theo quy dtnh cua phap lucj.t thi t6 chuc, ca nhan nhc].n chuyin nhu(lng phai n(>p l? phi trubc bq; niu sir d¥ ng m(>t phdn di?n tich ddt di cha thue hoij,c ph¥C VI! cho hoqt d(>ng cua dan vt minh thi t6 chuc, ca nhan dU9'C Nha nubc
giao ddt phai n(Jp l? phi truac bq &5i vai di?n tich adt d6. Khi khai l? phi truac bq, t6 chuc, ca nhdn GU(JC giao adt phai xudt trinh ban sao Quyit dfnh giao ddt cua ca quan nha nuac c6 thdm quyn. "
Can cu quy dinh tren, T6ng C\lC Thus thBng nht v6i y kiSn XU ly cua C\lC ThuS tinh H?u Giang neu ti Cong van sB 1391 / CT - TH .NV.DT ngay 25/11/2013. Tru0ng hqp t6 chuc, ca nhan duqc Nha nu6c giao dt dS xay d\IIlg
nha a thu nh?p thp thi t6 chuc, ca nhan khong phai n<)p l phi tru6c b; T6
chuc, ca nhan nh?n chuySn nhuqng dt phai n9p l phi tru6c b; Tru0ng hqp t6
chuc, ca nhan SU d\lllg nha, dt cho nhu cu cua t6 chuc, ca nhan hoc cho thue thi t6 chuc, ca nhan phai n9p l phi truac b khi dang kY quysn sa hfru, quysn su d\lng v6i ca quan nha nu6c co thm quySn dBi v6i phn din tich nay.
T6ng c\lc Thus tra lai dS C\lc Thus tinh H?u Giang duqc biSt./. r·
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N<ri nhl)n: (1
- Nhu tren; Y
Vµ Phcip ch€ (BTC);
V\l Phelp ch€ (TCT);
- Luu: VT, CS (03b); f-
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