Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 634 B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1: \u201cDi s\u1ea3n bao g\u1ed3m t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a ng\u01b0\u1eddi ch\u1ebft, ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi ch\u1ebft trong t\u00e0i s\u1ea3n chung v\u1edbi ng\u01b0\u1eddi kh\u00e1c.\u201d\u00a0Di s\u1ea3n th\u1eeba k\u1ebf\u00a0c\u00f3 th\u1ec3 l\u00e0 hi\u1ec7n v\u1eadt, ti\u1ec1n, gi\u1ea5y t\u1edd tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c th\u00e0nh ti\u1ec1n, quy\u1ec1n t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n.<\/p>\n
thua-ke
\nVi\u1ec7c x\u00e1c \u0111\u1ecbnh\u00a0di s\u1ea3n th\u1eeba k\u1ebf\u00a0m\u00e0 ng\u01b0\u1eddi ch\u1ebft \u0111\u1ec3 l\u1ea1i c\u0103n c\u1ee9 v\u00e0o gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p \u0111\u1ed1i v\u1edbi kh\u1ed1i t\u00e0i s\u1ea3n \u0111\u00f3. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p di s\u1ea3n th\u1eeba k\u1ebf l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu chung th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n chung c\u1ee7a ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean nh\u1eefng th\u1ecfa thu\u1eadn \u0111\u00e3 c\u00f3 t\u1eeb tr\u01b0\u1edbc ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o v\u0103n b\u1ea3n do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh<\/p>\n
Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c khai nh\u1eadn\u00a0di s\u1ea3n th\u1eeba k\u1ebf\u00a0nh\u01b0 sau:<\/p>\n
H\u1ed3 s\u01a1 khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf c\u1ee7a c\u00e1c b\u00ean:<\/p>\n
– H\u1ed3 s\u01a1 khai nh\u1eadn di s\u1ea3n c\u1ee7a ng\u01b0\u1eddi nh\u1eadn di s\u1ea3n g\u1ed3m:<\/p>\n
+ Ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c h\u1ed9 chi\u1ebfu c\u1ee7a t\u1eebng ng\u01b0\u1eddi (b\u1ea3n ch\u00ednh v\u00e0 b\u1ea3n sao);<\/p>\n
+ H\u1ed9 kh\u1ea9u (B\u1ea3n ch\u00ednh v\u00e0 b\u1ea3n sao);<\/p>\n
+ Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd k\u1ebft h\u00f4n, gi\u1ea5y x\u00e1c nh\u1eadn h\u00f4n nh\u00e2n th\u1ef1c t\u1ebf ho\u1eb7c x\u00e1c nh\u1eadn \u0111\u1ed9c th\u00e2n (b\u1ea3n ch\u00ednh v\u00e0 b\u1ea3n sao);<\/p>\n
+ H\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n (b\u1ea3n ch\u00ednh v\u00e0 b\u1ea3n sao), gi\u1ea5y \u1ee7y quy\u1ec1n (n\u1ebfu x\u00e1c l\u1eadp giao d\u1ecbch th\u00f4ng qua ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n);<\/p>\n
+ Gi\u1ea5y khai sinh, Gi\u1ea5y x\u00e1c nh\u1eadn con nu\u00f4i; b\u1ea3n \u00e1n, s\u01a1 y\u1ebfu l\u00fd l\u1ecbch, c\u00e1c gi\u1ea5y t\u1edd kh\u00e1c (b\u1ea3n ch\u00ednh v\u00e0 b\u1ea3n sao) ch\u1ee9ng minh quan h\u1ec7 gi\u1eefa ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n v\u00e0 ng\u01b0\u1eddi h\u01b0\u1edfng\u00a0di s\u1ea3n th\u1eeba k\u1ebf.<\/p>\n
– H\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ec1 l\u1ea1i di s\u1ea3n th\u1eeba k\u1ebf g\u1ed3m:<\/p>\n
+ Gi\u1ea5y ch\u1ee9ng t\u1eed (b\u1ea3n ch\u00ednh k\u00e8m b\u1ea3n sao) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n, gi\u1ea5y b\u00e1o t\u1eed, b\u1ea3n \u00e1n tuy\u00ean b\u1ed1 \u0111\u00e3 ch\u1ebft (b\u1ea3n ch\u00ednh k\u00e8m b\u1ea3n sao).<\/p>\n
+ Gi\u1ea5y \u0111\u0103ng k\u00fd k\u1ebft h\u00f4n, gi\u1ea5y x\u00e1c nh\u1eadn h\u00f4n nh\u00e2n th\u1ef1c t\u1ebf ho\u1eb7c x\u00e1c nh\u1eadn \u0111\u1ed9c th\u00e2n (b\u1ea3n ch\u00ednh k\u00e8m b\u1ea3n sao)<\/p>\n
+ Di ch\u00fac (n\u1ebfu c\u00f3)<\/p>\n
– Gi\u1ea5y t\u1edd ch\u1ee9ng minh quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n l\u00e0 di s\u1ea3n th\u1eeba k\u1ebf:<\/p>\n
+ Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf, Gi\u1ea5y Ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf do UBND c\u1ea5p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t, c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd kh\u00e1c v\u1ec1 nh\u00e0 \u1edf (b\u1ea3n ch\u00ednh k\u00e8m b\u1ea3n sao); Gi\u1ea5y ph\u00e9p mua b\u00e1n, chuy\u1ec3n d\u1ecbch nh\u00e0 c\u1eeda – h\u1ee3p th\u1ee9c h\u00f3a do UBND qu\u1eadn\/huy\u1ec7n c\u1ea5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Ph\u00f2ng thu\u1ebf tr\u01b0\u1edbc b\u1ea1 v\u00e0 th\u1ed5 tr\u1ea1ch TP. HCM; V\u0103n t\u1ef1 b\u00e1n nh\u00e0 \u0111\u01b0\u1ee3c UBND ch\u1ee9ng nh\u1eadn (n\u1ebfu c\u00f3); Bi\u00ean lai thu thu\u1ebf nh\u00e0 \u0111\u1ea5t (n\u1ebfu c\u00f3)<\/p>\n
+ Gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng (n\u1ebfu c\u00f3)<\/p>\n
+ Bi\u00ean b\u1ea3n ki\u1ec3m tra c\u00f4ng trr\u00ecnh ho\u00e0n th\u00e0nh (n\u1ebfu c\u00f3)<\/p>\n
+ B\u1ea3n v\u1ebd do c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n, \u0111\u00e3 \u0111\u01b0\u1ee3c UBND ho\u1eb7c Ph\u00f2ng T\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng x\u00e1c nh\u1eadn ki\u1ec3m tra n\u1ed9i nghi\u1ec7p, quy ho\u1ea1ch (n\u1ebfu c\u00f3)<\/p>\n
+ Gi\u1ea5y t\u1edd v\u1ec1 t\u00e0i s\u1ea3n kh\u00e1c (S\u1ed5 ti\u1ebft ki\u1ec7m, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a ng\u00e2n h\u00e0ng m\u1edf t\u00e0i kho\u1ea3n, gi\u1ea5y \u0111\u0103ng k\u00fd xe \u00f4 t\u00f4, c\u1ed5 phi\u1ebfu,<\/p>\n
– S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1: 01 b\u1ed9<\/p>\n
– Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft: UBND x\u00e3, v\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng, Ph\u00f2ng c\u00f4ng ch\u1ee9ng<\/p>\n
– Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft: \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 th\u00f4ng th\u01b0\u1eddng, kh\u00f4ng qu\u00e1 02 ng\u00e0y l\u00e0m vi\u1ec7c; \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ph\u1ee9c t\u1ea1p, kh\u00f4ng qu\u00e1 10 ng\u00e0y l\u00e0m vi\u1ec7c<\/p>\n
– M\u1ee9c ph\u00ed, l\u1ec7 ph\u00ed: (Theo Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 91\/2008\/TTLT-BTP-BTC). M\u1ee9c thu ph\u00ed t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u00e2n chia. C\u1ee5 th\u1ec3 nh\u01b0 sau:
\n+ D\u01b0\u1edbi 100.000.000 \u0111\u1ed3ng m\u1ee9c thu l\u1ec7 ph\u00ed l\u00e0 100.000\u0111\u1ed3ng
\n+ T\u1eeb 100.000.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000.000 \u0111\u1ed3ng m\u1ee9c thu l\u1ec7 ph\u00ed l\u00e0 0,1% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch
\n+ T\u1eeb tr\u00ean 1.000.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000.000 \u0111\u1ed3ng m\u1ee9c thu l\u1ec7 ph\u00ed l\u00e0 1.000.000 + 0,07% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 1.000.000.000 \u0111\u1ed3ng
\n+ T\u1eeb tr\u00ean 5.000.000.000 \u0111\u1ed3ng m\u1ee9c thu l\u1ec7 ph\u00ed l\u00e0 3.800.000 \u0111\u1ed3ng + 0,05% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 5.000.000.000 \u0111\u1ed3ng (m\u1ee9c thu t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 10.000.000 \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p).<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t, gi\u00e1 t\u00e0i s\u1ea3n do c\u00e1c b\u00ean tho\u1ea3 thu\u1eadn th\u1ea5p h\u01a1n m\u1ee9c gi\u00e1 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng ch\u1ee9ng th\u00ec gi\u00e1 tr\u1ecb t\u00ednh ph\u00ed c\u00f4ng ch\u1ee9ng \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau: Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u00ednh ph\u00ed c\u00f4ng ch\u1ee9ng = Di\u1ec7n t\u00edch \u0111\u1ea5t, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n ghi trong h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch (x) Gi\u00e1 \u0111\u1ea5t, gi\u00e1 t\u00e0i s\u1ea3n do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/p>\n
Lu\u1eadt s\u01b0 911 t\u01b0 v\u1ea5n c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn th\u1ee7 t\u1ee5c khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf nh\u01b0 sau:<\/p>\n
– T\u01b0 v\u1ea5n x\u00e1c \u0111\u1ecbnh di s\u1ea3n th\u1eeba k\u1ebf;<\/p>\n
– T\u01b0 v\u1ea5n tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf;<\/p>\n
– T\u01b0 v\u1ea5n th\u1ee7 t\u1ee5c t\u1eeb ch\u1ed1i nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf;<\/p>\n
– T\u01b0 v\u1ea5n l\u1eadp h\u1ed3 s\u01a1 khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf;<\/p>\n
– T\u01b0 v\u1ea5n c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c li\u00ean quan \u0111\u1ebfn th\u1ee7 t\u1ee5c khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"
Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 634 B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1: \u201cDi s\u1ea3n bao g\u1ed3m t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a ng\u01b0\u1eddi ch\u1ebft, ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi ch\u1ebft trong t\u00e0i s\u1ea3n chung v\u1edbi ng\u01b0\u1eddi kh\u00e1c.\u201d\u00a0Di s\u1ea3n th\u1eeba k\u1ebf\u00a0c\u00f3 th\u1ec3 l\u00e0 hi\u1ec7n v\u1eadt, ti\u1ec1n, gi\u1ea5y t\u1edd tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c th\u00e0nh ti\u1ec1n, quy\u1ec1n t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a […]<\/p>\n","protected":false},"author":1,"featured_media":4312,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,45],"tags":[],"class_list":["post-2097","post","type-post","status-publish","format-standard","has-post-thumbnail","category-luat-su-thua-ke-di-chuc","category-tranh-chap-dan-su"],"yoast_head":"\n