Công văn 801/TCT-CS Chính sách thu tiền thuê đất

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B(> TAI CHiNH

TONG eve THUE

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S6: gf)) /TCT-CS

V/v: Chinh sach thu tin thue dfit

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. C(>NG HOA xA H(>I CHU NGHiA VIJT NAM

l>{}c lp - T11 do - Hnh phuc

Ha N(>i, ngay A thang J niim 2014

Kinh gui: C\}C Thus thanh ph6 Ha N9i.

Tra lai Cong van s6 49201 / CT - QLD ngay 09/12/2013 cua C\lc ThuS thanh ph6 Ha N9i vs chinh sach thu tiSn thue dAt, TBng C\lC ThuS c6 y kiSn nhu sau:

• Ti khoan 3 DiSu 9 Nghi dinh s6 142 / 2005 / ND - CP ngay 14/11/2005 cua Chinh phu vS thu in thue dAt, thue mt nu&c quy djnh:

  "3. Cac truang hqp thue dAt, thue mt nu&c tru&c ngay Nghi dinh nay c6 hiu lµc ma da n9p tru&c tiSn thue dAt, thue mt nu&c cho nhiSu nam, thi trong thai h da n9p tiSn thue dAt, thue mt nu&c khong phai xac dinh Ii don gia thue dAt, thue mt nu&c theo quy dinh cua Nghi dinh nay. HSt thai h da n9p tiSn thue dAt, thue mt nu&c thi xac dinh Ii don gia thue dftt, thue mt nu&c cua thm gian tiSp theo, theo quy dinh ti Nghi dinh nay".

• Ti diSm 1 Cong van s6 11406 TC / TCT ngay 06/10/2004 cua B9 Tai chinh hu&ng dn thu tiSn thue dAt trong khi chua c6 van ban quy djnh thi hanh Lu?t r>At dai nam 2003 hu&ng d:

"Truang hqp cac hqp dBng thue dAt nha nu&c da kY tru&c ngay 117 / 2004 va doanh nghip da tra tiSn thue dAt m9t Ik cho ca thai gian thue hoc tra tru&c cho m9t s6 nam (ks ca duqc miSn tiSn thue dAt do duqc uu dai dfiu tu) tru&c ngay 01/07/2004 thi v tiSp t\}c thµc hin nhu hin hanh (khong chuySn dBi hinh thuc tra tiSn thue dAt cho dSn hSt thai gian da tra tiSn thue dAt".

Can cu cac quy dinh neu tren, Cong ty TNHH Ng9c Khanh dugc Nha nu&c cho thue dftt dS SU d\lfig lam ca sa giao djch, cua hang va xu6ng San xuAt hang CCJ

khi nh theo QuySt dinh s6 4822 / QD - UB ngay 12/11/1999. Cong ty da dugc Sa Dia chinh - Nha dAt Ha n9i kY hqp dBng thue dAt s6 44 - 99 / DCND - HDTDTN ; theo d6 hinh thuc n9p tiSn thue dAt hang nam.

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Cong ty TNHH Ng9c Khanh da thvc hin n9p tiSn thue dt hang nam tir nam 1996 dSn nam 2003. Ngay 19/12/2003, Cong ty c6 Cong van s6 88 / NK - CV gui Chi C\lC Thus huyn Gia Lam dS nghi dugc n9p tru&c tiSn thue dfit cho thoi gian thue dAt con li. Ngay 29/12/2003, Cong ty da n9p tiSn thue dAt cho thm gian thue dAt con I:;ti (tu nam 2003 dSn hSt thai hn thue dAt ngay 0110112016 theo Hqp dBng thue dAt da ey) vao ngan sach Nha nu&c theo Giy n9p tiSn vao NSNN s6 008195. TBng c\}c ThuS th6ng nhAt v&i dS xuAt cua C\lc ThuS thanh

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ph6 Ha N9i: Tir ngay 01/01/2003 dSn hSt thoi hn thue dAt theo hqp dBng da kY

(ngay 01/01/2016) Cong ty TNHH Ng9c Khanh khong thu9c din phai xac dinh li don gia thue dt theo quy dinh ti Nghi dinh s6 142 / 2005 / NE & gt ;-CP ngay 14/11/2005 cua Chinh phu.

Tbng c\lc Thus tra lm dS C\lc Thus duqc biSt./. (

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Noi nhlin:

• Nhu tren;

• V\l CST, C\JC QLCS -BTC;

• V\l PC-TCT (Olb);

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• Luu: VT, CS (03b).t

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