{"id":7992,"date":"2021-06-07T08:02:49","date_gmt":"2021-06-07T08:02:49","guid":{"rendered":"https:\/\/thuvienxaydung.com.vn\/?p=7992"},"modified":"2021-06-07T08:04:23","modified_gmt":"2021-06-07T08:04:23","slug":"le-phi-tham-dinh-du-an-dau-tu-xay-dung-la-bao-nhieu","status":"publish","type":"post","link":"https:\/\/tailieuxaydung.net\/?p=7992","title":{"rendered":"L\u1ec7 ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng l\u00e0 bao nhi\u00eau?"},"content":{"rendered":"

heo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 59\/2015\/N\u0110-CP , Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2013\/N\u0110-CP khi \u0111\u01b0\u1ee3c c\u01a1 quan chuy\u00ean m\u00f4n v\u1ec1 x\u00e2y d\u1ef1ng c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, th\u1ea9m \u0111\u1ecbnh thi\u1ebft k\u1ebf c\u01a1 s\u1edf ph\u1ea3i n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

M\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng (l\u1ec7 ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 209\/2016\/TT-BTC.<\/p>\n

BI\u1ec2U M\u1ee8C THU PH\u00cd TH\u1ea8M \u0110\u1ecaNH D\u1ef0 \u00c1N \u0110\u1ea6U T\u01af X\u00c2Y D\u1ef0NG<\/strong><\/p>\n\n\n\n\n
\n

T\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n (t\u1ef7 \u0111\u1ed3ng)<\/p>\n<\/td>\n

\n

\u2264 15<\/p>\n<\/td>\n

\n

25<\/p>\n<\/td>\n

\n

50<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

200<\/p>\n<\/td>\n

\n

500<\/p>\n<\/td>\n

\n

1.000<\/p>\n<\/td>\n

\n

2.000<\/p>\n<\/td>\n

\n

5.000<\/p>\n<\/td>\n

\n

\u226510.000<\/p>\n<\/td>\n<\/tr>\n

T\u1ef7 l\u1ec7 %<\/td>\n\n

0,0190<\/p>\n<\/td>\n

\n

0,0170<\/p>\n<\/td>\n

\n

0,0150<\/p>\n<\/td>\n

\n

0,0125<\/p>\n<\/td>\n

\n

0,0100<\/p>\n<\/td>\n

\n

0,0075<\/p>\n<\/td>\n

\n

0,0047<\/p>\n<\/td>\n

\n

0,0025<\/p>\n<\/td>\n

\n

0,0020<\/p>\n<\/td>\n

\n

0,0010<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo \u0111\u00f3, theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 209\/2016\/TT-BTC<\/a>\u00a0th\u00ec s\u1ed1 ti\u1ec1n ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u1ea3i thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u1ea3i thu l\u00e0 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t v\u00e0 m\u1ee9c thu, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

Ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng = T\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t x M\u1ee9c thu<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p nh\u00f3m c\u00f4ng tr\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb n\u1eb1m trong kho\u1ea3ng gi\u1eefa c\u00e1c t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 ghi tr\u00ean Bi\u1ec3u m\u1ee9c thu th\u00ec ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ph\u1ea3i thu \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p n\u1ed9i suy nh\u01b0 sau:<\/p>\n

<\/p>\n

Trong \u0111\u00f3:<\/p>\n

+ Nit l\u00e0 ph\u00ed th\u1ea9m \u0111\u1ecbnh cho nh\u00f3m d\u1ef1 \u00e1n th\u1ee9 i theo quy m\u00f4 gi\u00e1 tr\u1ecb c\u1ea7n t\u00ednh (\u0111\u01a1n v\u1ecb t\u00ednh: %).<\/p>\n

+ Git l\u00e0 quy m\u00f4 gi\u00e1 tr\u1ecb c\u1ee7a nh\u00f3m d\u1ef1 \u00e1n th\u1ee9 i c\u1ea7n t\u00ednh ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 (\u0111\u01a1n v\u1ecb t\u00ednh: gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh).<\/p>\n

+ Gia l\u00e0 quy m\u00f4 gi\u00e1 tr\u1ecb c\u1eadn tr\u00ean quy m\u00f4 gi\u00e1 tr\u1ecb c\u1ea7n t\u00ednh ph\u00ed th\u1ea9m \u0111\u1ecbnh (\u0111\u01a1n v\u1ecb t\u00ednh: gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh).<\/p>\n

+ Gib l\u00e0 quy m\u00f4 gi\u00e1 tr\u1ecb c\u1eadn d\u01b0\u1edbi quy m\u00f4 gi\u00e1 tr\u1ecb c\u1ea7n t\u00ednh ph\u00ed th\u1ea9m \u0111\u1ecbnh (\u0111\u01a1n v\u1ecb t\u00ednh: gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh).<\/p>\n

+ Nia l\u00e0 ph\u00ed th\u1ea9m \u0111\u1ecbnh cho nh\u00f3m d\u1ef1 \u00e1n th\u1ee9 i t\u01b0\u01a1ng \u1ee9ng Gia (\u0111\u01a1n v\u1ecb t\u00ednh: %).<\/p>\n

+ Nib l\u00e0 ph\u00ed th\u1ea9m \u0111\u1ecbnh cho nh\u00f3m d\u1ef1 \u00e1n th\u1ee9 i t\u01b0\u01a1ng \u1ee9ng Gib (\u0111\u01a1n v\u1ecb t\u00ednh: %).<\/p>\n

Ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u1ea3i thu \u0111\u1ed1i v\u1edbi m\u1ed9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn tr\u00ean nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 150.000.000 (M\u1ed9t tr\u0103m n\u0103m m\u01b0\u01a1i tri\u1ec7u) \u0111\u1ed3ng\/d\u1ef1 \u00e1n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, B\u1ed9 X\u00e2y d\u1ef1ng c\u00f3 \u0111\u1ec1 \u00e1n \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u1ea3i thu \u0111\u1ed1i v\u1edbi t\u1eebng d\u1ef1 \u00e1n c\u1ee5 th\u1ec3.<\/p>\n

Ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi khu \u0111\u00f4 th\u1ecb m\u1edbi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn tr\u00ean, trong \u0111\u00f3 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu ph\u00ed kh\u00f4ng bao g\u1ed3m chi ph\u00ed b\u1ed3i th\u01b0\u1eddng gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t trong d\u1ef1 \u00e1n.<\/p>\n

Ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh quy m\u00f4 nh\u1ecf (th\u1ea9m \u0111\u1ecbnh B\u00e1o c\u00e1o kinh t\u1ebf – k\u1ef9 thu\u1eadt) s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn tr\u00ean.<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh, nh\u01b0ng c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ea9m \u0111\u1ecbnh m\u00e0 ph\u1ea3i thu\u00ea chuy\u00ean gia, t\u01b0 v\u1ea5n th\u1ea9m tra ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c th\u1ea9m \u0111\u1ecbnh ho\u1eb7c c\u00f3 y\u00eau c\u1ea7u chuy\u00ean gia, t\u01b0 v\u1ea5n th\u1ea9m tra ho\u1eb7c \u0111\u00e3 c\u00f3 th\u1ea9m tra tr\u01b0\u1edbc khi th\u1ea9m \u0111\u1ecbnh th\u00ec c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ch\u1ec9 \u0111\u01b0\u1ee3c thu ph\u00ed b\u1eb1ng 50% (n\u0103m m\u01b0\u01a1i ph\u1ea7n tr\u0103m) m\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng t\u01b0\u01a1ng \u1ee9ng. Chi ph\u00ed thu\u00ea chuy\u00ean gia, t\u01b0 v\u1ea5n th\u1ea9m tra th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng.<\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 quan \u0111i\u1ec3m t\u01b0 v\u1ea5n c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ed1i v\u1edbi v\u1ea5n \u0111\u1ec1 m\u00e0 b\u1ea1n \u0111ang th\u1eafc m\u1eafc.<\/p>\n","protected":false},"excerpt":{"rendered":"

heo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 59\/2015\/N\u0110-CP , Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2013\/N\u0110-CP khi \u0111\u01b0\u1ee3c c\u01a1 quan chuy\u00ean m\u00f4n v\u1ec1 x\u00e2y d\u1ef1ng c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, th\u1ea9m \u0111\u1ecbnh thi\u1ebft…<\/p>\n","protected":false},"author":1,"featured_media":7999,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7992","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts\/7992","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7992"}],"version-history":[{"count":3,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts\/7992\/revisions"}],"predecessor-version":[{"id":8000,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts\/7992\/revisions\/8000"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/media\/7999"}],"wp:attachment":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}