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V?2???????????0????????????????????????????????????6????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?2???????????T??!` ??ȼAWN1... ?>?>?dZ???????????????????4&l?? L?????@?L ?? 5 ?? *? ??????????????? + ? ? ??? ? ?? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?  B? T?I CH?NH -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 80/2017/TT-BTCH? N?i, ng?y 02 th?ng 8 nm 2017?TH?NG T?H??NG D?N VI?C X?C ?NH GI? TR? QUY?N S? D?NG ?T, TI?N THU? ?T, T?I S?N G?N LI?N V?I ?T ??C HO?N TR? KHI NH? N??C THU H?I ?T V? VI?C QU?N L?, S? D?NG S? TI?N B?I TH??NG T?I S?N DO NH? N??C GIAO QU?N L? S? D?NG, S? TI?N H? TR? KHI NH? N??C THU H?I ?T NH?NG KH?NG ??C B?I TH??NG V? ?TCn c? Lu?t ?t ai s? 45/2013/QH13 ng?y 29 th?ng 11 nm 2013;Cn c? Lu?t Ng?n s?ch nh? n??c s? 83/2015/QH13 ng?y 25 th?ng 6 nm 2015;Cn c? Ngh? ?nh s? 01/2017/N-CP ng?y 06 th?ng 01 nm 2017 c?a Ch?nh ph? s?a ?i, b? sung m?t s? Ngh? ?nh quy ?nh chi ti?t thi h?nh Lu?t ?t ai;Cn c? Ngh? ?nh s? 87/2017/N-CP ng?y 26 th?ng 7 nm 2017 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a C?c tr??ng C?c Qu?n l? c?ng s?n,B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? h??ng d?n vi?c x?c ?nh gi? tr? quy?n s? d?ng ?t, ti?n thu? ?t, t?i s?n g?n li?n v?i ?t ??c ho?n tr? khi Nh? n??c thu h?i ?t v? vi?c qu?n l?, s? d?ng s? ti?n b?i th??ng t?i s?n do Nh? n??c giao qu?n l? s? d?ng, s? ti?n h? tr? khi Nh? n??c thu h?i ?t nh?ng kh?ng ??c b?i th??ng v? ?t.Ch??ng I QUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nhTh?ng t? n?y h??ng d?n vi?c x?c ?nh gi? tr? quy?n s? d?ng ?t, ti?n thu? ?t, t?i s?n g?n li?n v?i ?t ??c ho?n tr? khi Nh? n??c thu h?i ?t v? vi?c qu?n l?, s? d?ng s? ti?n b?i th??ng t?i s?n do Nh? n??c giao qu?n l? s? d?ng, s? ti?n h? tr? khi Nh? n??c thu h?i ?t nh?ng kh?ng ??c b?i th??ng v? ?t quy ?nh t?i Ngh? ?nh s? 01/2017/N-CP ng?y 06 th?ng 01 nm 2017 c?a Ch?nh ph? s?a ?i, b? sung m?t s? Ngh? ?nh quy ?nh chi ti?t thi h?nh Lu?t ?t ai (sau ?y g?i l? Ngh? ?nh s? 01/2017/N-CP).i?u 2. ?i t??ng ?p d?ng1. Ng??i b? thu h?i ?t do vi ph?m ph?p lu?t v? ?t ai quy ?nh t?i i?m c v? i?m g kho?n 1 i?u 64 Lu?t ?t ai.2. Ng??i s? d?ng ?t t? nguy?n tr? l?i ?t quy ?nh t?i i?m c kho?n 1 i?u 65 Lu?t ?t ai.3. Ng??i b? thu h?i ?t c? ngu?n g?c ??c Nh? n??c cho thu? ?t tr? ti?n thu? ?t h?ng nm nh?ng ? tr? tr??c ti?n thu? ?t nhi?u nm cho Nh? n??c quy ?nh t?i kho?n 3 i?u 4 Ngh? ?nh s? 01/2017/N-CP.4. C? quan nh? n??c, ?n v? s? nghi?p c?ng l?p, t? ch?c ch?nh tr? - x? h?i, t? ch?c ch?nh tr? - x? h?i - ngh? nghi?p, t? ch?c x? h?i, t? ch?c x? h?i - ngh? nghi?p (sau ?y g?i l? c? quan, t? ch?c, ?n v?), doanh nghi?p nh? n??c (doanh nghi?p do Nh? n??c n?m gi? 100% v?n i?u l?) b? thu h?i ?t thu?c ?i t??ng ??c b?i th??ng v? t?i s?n do Nh? n??c giao qu?n l?, s? d?ng v? c? quan, t? ch?c, ?n v?, doanh nghi?p nh? n??c b? thu h?i ?t thu?c ?i t??ng ??c h? tr? quy ?nh t?i kho?n 4 i?u 4 Ngh? ?nh s? 01/2017/N-CP.5. C?c c? quan, t? ch?c, c? nh?n kh?c c? li?n quan.Ch??ng IIQUY ?NH C? TH?i?u 3. X?c ?nh gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t ? t?o l?p h?p ph?p theo quy ?nh c?a ph?p lu?t m? kh?ng c? ngu?n g?c t? ng?n s?ch nh? n??c ? ho?n tr? cho ch? s? h?u t?i s?n khi Nh? n??c thu h?i ?t do vi ph?m ph?p lu?t v? ?t ai (h??ng d?n kho?n 1 i?u 18a Ngh? ?nh s? 47/2014/N-CP ng?y 15 th?ng 5 nm 2014 c?a Ch?nh ph? - ??c b? sung t?i kho?n 2 i?u 4 Ngh? ?nh s? 01/2017/N-CP)1. ?y ban nh?n d?n c?p t?nh xem x?t t?ng tr??ng h?p c? th? ? quy?t ?nh vi?c tr? l?i gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t ?i v?i c?c tr??ng h?p Nh? n??c thu h?i ?t do vi ph?m ph?p lu?t v? ?t ai quy ?nh t?i i?m c v? i?m g kho?n 1 i?u 64 Lu?t ?t ai.2. Vi?c x?c ?nh gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t ? ho?n tr? cho ch? s? h?u t?i s?n quy ?nh t?i kho?n 1 i?u n?y ??c th?c hi?n t?i th?i i?m Nh? n??c thu h?i ?t.3. Gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t quy ?nh t?i kho?n 2 i?u n?y l? t?ng gi? tr? c?n l?i c?a t?ng t?i s?n g?n li?n v?i ?t thu h?i. Gi? tr? c?n l?i c?a t?ng t?i s?n g?n li?n v?i ?t ??c x?c ?nh nh? sau:a) Gi? tr? c?n l?i c?a c?y tr?ng, v?t nu?i ??c x?c ?nh b?ng m?c b?i th??ng ?i v?i c?y tr?ng, v?t nu?i quy ?nh t?i i?u 90 Lu?t ?t ai;b) Gi? tr? c?n l?i c?a nh?, v?t ki?n tr?c, c?ng tr?nh x?y d?ng kh?c g?n li?n v?i ?t (sau ?y g?i l? c?ng tr?nh x?y d?ng g?n li?n v?i ?t) ??c x?c ?nh theo c?ng th?c sau:Gi? tr? c?n l?i c?a c?ng tr?nh x?y d?ng g?n li?n v?i ?t=T? l? % ch?t l??ng c?n l?i c?a c?ng tr?nh x?y d?ng g?n li?n v?i ?txGi? x?y d?ng m?i c?a c?ng tr?nh x?y d?ng g?n li?n v?i ?tTrong ?:- T? l? % ch?t l??ng c?n l?i c?a c?ng tr?nh x?y d?ng g?n li?n v?i ?t ??c x?c ?nh theo c?ng th?c sau:T? l? % ch?t l??ng c?n l?i c?a c?ng tr?nh x?y d?ng g?n li?n v?i ?t= 1 -Th?i gian m? c?ng tr?nh x?y d?ng g?n li?n v?i ?t ? qua s? d?ngTh?i gian t?nh kh?u hao (hao m?n) ?p d?ng ?i v?i c?ng tr?nh x?y d?ng g?n li?n v?i ?t- Gi? x?y d?ng m?i c?a c?ng tr?nh x?y d?ng g?n li?n v?i ?t ??c x?c ?nh theo c?ng th?c sau:Gi? x?y d?ng m?i c?a c?ng tr?nh x?y d?ng g?n li?n v?i ?t=?n gi? 1m2 x?y d?ng m?i c?a c?ng tr?nh x?y d?ng g?n li?n v?i ?t c? ti?u chu?n t??ng ??ng do B? qu?n l? chuy?n ng?nh ban h?nh (ho?c theo quy ?nh c? th? c?a ?a ph??ng) ?p d?ng t?i th?i i?m thu h?i ?txDi?n t?ch x?y d?ng c?a c?ng tr?nh x?y d?ng g?n li?n v?i ?t?i v?i c?ng tr?nh x?y d?ng g?n li?n v?i ?t b? thu h?i m?t ph?n m? ph?n c?n l?i kh?ng c?n s? d?ng ??c th? gi? tr? ho?n tr? b?ng gi? tr? c?n l?i c?a to?n b? c?ng tr?nh x?y d?ng g?n li?n v?i ?t; tr??ng h?p c?ng tr?nh x?y d?ng g?n li?n v?i ?t b? thu h?i m?t ph?n, nh?ng v?n s? d?ng ??c ph?n c?n l?i th? gi? tr? ho?n tr? b?ng ph?n gi? tr? c?ng tr?nh x?y d?ng g?n li?n v?i ?t b? thu h?i v? chi ph? ? s?a ch?a, ho?n thi?n ph?n c?n l?i theo ti?u chu?n k? thu?t t??ng ??ng c?a c?ng tr?nh x?y d?ng g?n li?n v?i ?t tr??c khi b? ph? d?.?i v?i c?ng tr?nh x?y d?ng g?n li?n v?i ?t kh?ng ? ti?u chu?n k? thu?t theo quy ?nh c?a B? qu?n l? chuy?n ng?nh ban h?nh ho?c ch?a c? trong quy ?nh c? th? c?a ?a ph??ng th? ?y ban nh?n d?n c?p t?nh ch? ?o c? quan ch?c nng c? li?n quan th?c hi?n x?c ?nh gi? tr? c?n l?i c?a c?ng tr?nh x?y d?ng g?n li?n v?i ?t ph? h?p v?i quy ?nh c?a ph?p lu?t v? i?u ki?n th?c t? t?i ?a ph??ng.4. C? quan t?i ch?nh (c?a c?p c? th?m quy?n thu h?i ?t) ch? tr?, ph?i h?p v?i c?c c? quan li?n quan th?nh l?p H?i ?ng ? x?c ?nh gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t quy ?nh t?i kho?n 3 i?u n?y; tr?nh ?y ban nh?n d?n c?ng c?p ph? duy?t. Tr??ng h?p c?n thi?t, c? quan t?i ch?nh thu? t? ch?c th?m ?nh gi? x?c ?nh gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t quy ?nh t?i kho?n 3 i?u n?y; tr?n c? s? ?, c? quan t?i ch?nh ch? tr?, ph?i h?p v?i c?c c? quan li?n quan th?m ?nh gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t do t? ch?c th?m ?nh gi? x?c ?nh, tr?nh ?y ban nh?n d?n c?ng c?p ph? duy?t.5. Vi?c giao ?t, cho thu? ?t ? thu h?i (bao g?m c? t?i s?n g?n li?n v?i ?t) ??c th?c hi?n th?ng qua h?nh th?c ?u gi? theo quy ?nh c?a ph?p lu?t v? ?t ai.a) Gi? kh?i i?m ? th?c hi?n ?u gi? bao g?m gi? tr? quy?n s? d?ng ?t, ti?n thu? ?t x?c ?nh theo quy ?nh c?a ph?p lu?t v? thu ti?n s? d?ng ?t, thu ti?n thu? ?t, thu? m?t n??c v? gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t quy ?nh t?i kho?n 3, kho?n 4 i?u n?y.b) S? ti?n thu ??c t? ?u gi? sau khi tr? i c?c chi ph? c? li?n quan ?n vi?c ?u gi? ??c x? l? nh? sau:- Ho?n tr? gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t quy ?nh t?i kho?n 3, kho?n 4 i?u n?y cho ch? s? h?u t?i s?n;- S? ti?n c?n l?i n?p ng?n s?ch nh? n??c theo quy ?nh c?a ph?p lu?t v? ng?n s?ch nh? n??c.6. Tr??ng h?p vi?c giao ?t, cho thu? ?t ? thu h?i kh?ng th?ng qua h?nh th?c ?u gi? theo quy ?nh t?i kho?n 2 i?u 118 Lu?t ?t ai, ngo?i vi?c n?p ti?n s? d?ng ?t, ti?n thu? ?t theo quy ?nh c?a ph?p lu?t v? thu ti?n s? d?ng ?t, thu ti?n thu? ?t, thu? m?t n??c th? ng??i ??c giao ?t, cho thu? ?t c? tr?ch nhi?m ho?n tr? gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t quy ?nh t?i kho?n 3, kho?n 4 i?u n?y cho ch? s? h?u t?i s?n t?i th?i i?m Nh? n??c quy?t ?nh giao ?t, cho thu? ?t cho ng??i ??c giao ?t, cho thu? ?t.7. Tr??ng h?p Nh? n??c s? d?ng ?t ? thu h?i v?o m?c ?ch qu?c ph?ng, an ninh, v? l?i ?ch qu?c gia, c?ng c?ng th? kinh ph? ? ho?n tr? gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t quy ?nh t?i kho?n 3, kho?n 4 i?u n?y ??c t?nh v?o kinh ph? th?c hi?n d? ?n ?u t? v? ??c quy ?nh nh? sau:a) B?, ng?nh, c? quan trung ??ng c? tr?ch nhi?m b?o ?m ngu?n ho?n tr? ?i v?i d? ?n ?u t? do B?, ng?nh, c? quan trung ??ng l?m ch? ?u t?;b) ?y ban nh?n d?n c?p t?nh c? tr?ch nhi?m b?o ?m ngu?n ho?n tr? ?i v?i d? ?n ?u t? do ?a ph??ng l?m ch? ?u t?.i?u 4. X?c ?nh gi? tr? quy?n s? d?ng ?t, ti?n thu? ?t, gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t ? ho?n tr? cho ng??i s? d?ng ?t ?i v?i tr??ng h?p ng??i s? d?ng ?t t? nguy?n tr? l?i ?t (h??ng d?n kho?n 1, kho?n 3 i?u 18a Ngh? ?nh s? 47/2014/N-CP c?a Ch?nh ph? - ??c b? sung t?i kho?n 2 i?u 4 Ngh? ?nh s? 01/2017/N-CP)1. Gi? tr? quy?n s? d?ng ?t, ti?n thu? ?t ? ho?n tr? cho ng??i s? d?ng ?t ?i v?i tr??ng h?p ng??i s? d?ng ?t t? nguy?n tr? l?i ?t ??c x?c ?nh nh? sau:a) Tr??ng h?p ng??i s? d?ng ?t t? nguy?n tr? l?i ?t ? ??c Nh? n??c c?ng nh?n quy?n s? d?ng ?t, giao ?t c? thu ti?n s? d?ng ?ta.1. ?i v?i ?t ?Gi? tr? quy?n s? d?ng ?t ho?n tr?=Di?n t?ch ?t ? n?p ti?n s? d?ng ?txGi? ?t ? (do ?y ban nh?n d?n c?p t?nh quy ?nh t?i B?ng gi? ?t) t?i th?i i?m Nh? n??c thu h?i ?ta. 2 ?i v?i ?t s? d?ng c? th?i h?n??Di?n t?ch ?t ? n?p ti?n s? d?ng ?txGi? ?t theo m?c ?ch s? d?ng c?a th?i h?n giao ?t c?a d? ?n x?c ?nh theo B?ng gi? ?t t?i th?i i?m Nh? n??c thu h?i ?t???Gi? tr? quy?n s? d?ng ?t ho?n tr?=xTh?i h?n giao ?t (**)?Th?i h?n giao ?t (*)Th?i h?n giao ?t (*)Th?i h?n giao ?t (*)?Trong ?:- Th?i h?n giao ?t (*): l? th?i h?n giao ?t c?a d? ?n.- Th?i h?n giao ?t c?n l?i (**): b?ng (=) th?i h?n giao ?t c?a d? ?n tr? (-) th?i h?n ? s? d?ng ?t giao t?nh ?n th?i i?m Nh? n??c thu h?i ?t.b) Tr??ng h?p ng??i s? d?ng ?t t? nguy?n tr? l?i ?t ??c Nh? n??c cho thu? ?t tr? ti?n m?t l?n cho c? th?i gian thu? th? gi? tr? ho?n tr? l? ti?n thu? ?t n?p m?t l?n cho th?i gian thu? ?t c?n l?i ??c x?c ?nh theo gi? ?t t?i th?i i?m Nh? n??c thu h?i ?t v?i ph??ng ph?p x?c ?nh ti?n thu? ?t quy ?nh t?i ch?nh s?ch thu ti?n thu? ?t, thu? m?t n??c t?i th?i i?m x?c ?nh ngh)a v? v? ti?n thu? ?t tr??c ?y; c? th?:b.1. Tr??ng h?p ti?n thu? ?t ? n?p m?t l?n cho c? th?i gian thu? ??c x?c ?nh theo quy ?nh c?a ph?p lu?t tr??c ng?y Ngh? ?nh s? 69/2009/N-CP ng?y 13 th?ng 8 nm 2009 c?a Ch?nh ph? c? hi?u l?c thi h?nh:Ti?n thu? ?t ho?n tr?=Ti?n thu? ?t m?t nm x?c ?nh t?i th?i i?m thu h?i ?t (*)xTh?i h?n thu? ?t c?n l?i (**)Trong ?:- Ti?n thu? ?t m?t nm x?c ?nh t?i th?i i?m thu h?i ?t (*): b?ng (=) t? l? ph?n trm (%) t?nh ti?n thu? ?t theo ch?nh s?ch t?i th?i i?m thu h?i ?t nh?n (x) gi? ?t theo m?c ?ch s? d?ng c?a th?i h?n thu? ?t c?a d? ?n x?c ?nh theo B?ng gi? ?t t?i th?i i?m Nh? n??c thu h?i ?t.- Th?i h?n thu? ?t c?n l?i (**): b?ng (=) th?i h?n thu? ?t c?a d? ?n tr? (-) th?i h?n ? s? d?ng ?t thu? t?nh ?n th?i i?m Nh? n??c thu h?i ?t.b.2. Tr??ng h?p ti?n thu? ?t ? n?p m?t l?n cho c? th?i gian thu? ??c x?c ?nh theo quy ?nh t?i Ngh? ?nh s? 69/2009/N-CP c?a Ch?nh ph? ho?c quy ?nh c?a ph?p lu?t sau ng?y Ngh? ?nh s? 69/2009/N-CP c? hi?u l?c thi h?nh:??Di?n t?ch ?t ? n?p ti?n thu? ?txGi? ?t theo m?c ?ch s? d?ng c?a th?i h?n thu? ?t c?a d? ?n x?c ?nh theo B?ng gi? ?t t?i th?i i?m Nh? n??c thu h?i ?t????????Ti?n thu? ?t ho?n tr?=xTh?i h?n thu? ?t c?n l?i (**)?Th?i h?n thu? ?t (*)Th?i h?n thu? ?t (*)Th?i h?n thu? ?t (*)?Trong ?:- Th?i h?n thu? ?t (*): l? th?i h?n thu? ?t c?a d? ?n.- Th?i h?n thu? ?t c?n l?i (**): b?ng (=) th?i h?n thu? ?t c?a d? ?n tr? (-) th?i h?n ? s? d?ng ?t thu? t?nh ?n th?i i?m Nh? n??c thu h?i ?t.c) Tr??ng h?p h? gia ?nh, c? nh?n t? nguy?n tr? l?i ?t n?ng nghi?p c? ngu?n g?c ??c Nh? n??c giao ?t kh?ng thu ti?n s? d?ng ?t (m? ? i?u ki?n ??c b?i th??ng):Gi? tr? quy?n s? d?ng ?t ho?n tr?=Di?n t?ch ?t n?ng nghi?p t? nguy?n tr? l?i (*)xGi? ?t theo m?c ?ch s? d?ng ?t n?ng nghi?p (do ?y ban nh?n d?n c?p t?nh quy ?nh t?i B?ng gi? ?t) t?i th?i i?m Nh? n??c thu h?i ?tTrong ?: Di?n t?ch ?t n?ng nghi?p t? nguy?n tr? l?i (*) l? di?n t?ch trong h?n m?c s? d?ng ?t n?ng nghi?p, kh?ng bao g?m di?n t?ch v??t h?n m?c s? d?ng ?t n?ng nghi?p ph?i chuy?n sang thu? ?t theo quy ?nh t?i kho?n 8 i?u 210 Lu?t ?t ai.2. ?y ban nh?n d?n c?p t?nh xem x?t t?ng tr??ng h?p c? th? ? quy?t ?nh vi?c tr? l?i gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t ?i v?i c?c tr??ng h?p ng??i s? d?ng ?t t? nguy?n tr? l?i ?t quy ?nh t?i i?m c kho?n 1 i?u 65 Lu?t ?t ai.Gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t ? ho?n tr? cho ng??i s? d?ng ?t ?i v?i tr??ng h?p ng??i s? d?ng ?t t? nguy?n tr? l?i ?t ??c x?c ?nh nh? tr??ng h?p Nh? n??c thu h?i ?t do vi ph?m ph?p lu?t v? ?t ai quy ?nh t?i i?u 3 Th?ng t? n?y.3. C? quan t?i ch?nh (c?a c?p c? th?m quy?n thu h?i ?t) ch? tr?, ph?i h?p v?i c?c c? quan li?n quan th?nh l?p H?i ?ng ? x?c ?nh gi? tr? quy?n s? d?ng ?t, ti?n thu? ?t, gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t quy ?nh t?i kho?n 1, kho?n 2 i?u n?y; tr?nh ?y ban nh?n d?n c?ng c?p ph? duy?t. Tr??ng h?p c?n thi?t, c? quan t?i ch?nh thu? t? ch?c th?m ?nh gi? x?c ?nh gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t quy ?nh t?i kho?n 2 i?u n?y; tr?n c? s? ?, c? quan t?i ch?nh ch? tr?, ph?i h?p v?i c?c c? quan li?n quan th?m ?nh gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t do t? ch?c th?m ?nh gi? x?c ?nh, tr?nh ?y ban nh?n d?n c?ng c?p ph? duy?t.4. Vi?c giao ?t, cho thu? ?t ? thu h?i (bao g?m c? t?i s?n g?n li?n v?i ?t) ??c th?c hi?n th?ng qua h?nh th?c ?u gi? theo quy ?nh c?a ph?p lu?t v? ?t ai:a) Gi? kh?i i?m ? th?c hi?n ?u gi? bao g?m gi? tr? quy?n s? d?ng ?t, ti?n thu? ?t x?c ?nh theo quy ?nh c?a ph?p lu?t v? thu ti?n s? d?ng ?t, thu ti?n thu? ?t, thu? m?t n??c v? gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t nh?ng kh?ng th?p h?n gi? tr? quy?n s? d?ng ?t, ti?n thu? ?t, gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t quy ?nh t?i kho?n 1, kho?n 2, kho?n 3 i?u n?y.b) S? ti?n thu ??c t? ?u gi? sau khi tr? i c?c chi ph? li?n quan ?n vi?c ?u gi? ??c x? l? nh? sau:- Ho?n tr? gi? tr? quy?n s? d?ng ?t, ti?n thu? ?t, gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t quy ?nh t?i kho?n 1, kho?n 2, kho?n 3 i?u n?y cho ng??i s? d?ng ?t t? nguy?n tr? l?i ?t;- S? ti?n c?n l?i (n?u c?) n?p ng?n s?ch nh? n??c theo quy ?nh c?a ph?p lu?t v? ng?n s?ch nh? n??c.5. Tr??ng h?p vi?c giao ?t, cho thu? ?t ? thu h?i (bao g?m c? t?i s?n g?n li?n v?i ?t) kh?ng th?ng qua h?nh th?c ?u gi? theo quy ?nh t?i kho?n 2 i?u 118 Lu?t ?t ai th? ng??i ??c giao ?t, cho thu? ?t c? tr?ch nhi?m ho?n tr? gi? tr? quy?n s? d?ng ?t, ti?n thu? ?t, gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t quy ?nh t?i kho?n 1, kho?n 2, kho?n 3 i?u n?y cho ng??i s? d?ng ?t t? nguy?n tr? l?i ?t t?i th?i i?m Nh? n??c quy?t ?nh giao ?t, cho thu? ?t cho ng??i ??c giao ?t, cho thu? ?t. Tr??ng h?p gi? tr? quy?n s? d?ng ?t, ti?n thu? ?t x?c ?nh t?i th?i i?m Nh? n??c quy?t ?nh giao ?t, cho thu? ?t theo quy ?nh c?a ph?p lu?t v? thu ti?n s? d?ng ?t, thu ti?n thu? ?t, thu? m?t n??c cao h?n h?n gi? tr? quy?n s? d?ng ?t, ti?n thu? ?t quy ?nh t?i kho?n 1, kho?n 3 i?u n?y th? ph?n ch?nh l?ch n?y ??c n?p ng?n s?ch nh? n??c theo quy ?nh c?a ph?p lu?t v? ng?n s?ch nh? n??c.6. Tr??ng h?p Nh? n??c s? d?ng ?t ? thu h?i v?o m?c ?ch qu?c ph?ng, an ninh, v? l?i ?ch qu?c gia, c?ng c?ng th? kinh ph? ? ho?n tr? gi? tr? quy?n s? d?ng ?t, ti?n thu? ?t, gi? tr? c?n l?i c?a t?i s?n g?n li?n v?i ?t quy ?nh t?i kho?n 1, kho?n 2, kho?n 3 i?u n?y ??c t?nh v?o kinh ph? th?c hi?n d? ?n ?u t? v? quy ?nh nh? sau:a) B?, ng?nh, c? quan trung ??ng c? tr?ch nhi?m b?o ?m ngu?n ho?n tr? ?i v?i d? ?n ?u t? do B?, ng?nh, c? quan trung ??ng l?m ch? ?u t?;b) ?y ban nh?n d?n c?p t?nh c? tr?ch nhi?m b?o ?m ngu?n ho?n tr? ?i v?i d? ?n ?u t? do ?a ph??ng l?m ch? ?u t?.i?u 5. X?c ?nh ti?n thu? ?t ? tr? tr??c c?n l?i ? ho?n tr? cho ng??i s? d?ng ?t khi Nh? n??c thu h?i ?t trong tr??ng h?p ng??i s? d?ng ?t ??c Nh? n??c cho thu? ?t tr? ti?n thu? ?t h?ng nm nh?ng ? tr? tr??c ti?n thu? ?t nhi?u nm (h??ng d?n i?u 18b Ngh? ?nh s? 47/2014/N-CP c?a Ch?nh ph? - ??c b? sung t?i kho?n 3 i?u 4 Ngh? ?nh s? 01/2017/N-CP)1. Ti?n thu? ?t ? tr? tr??c c?n l?i ? ho?n tr? cho ng??i s? d?ng ?t khi nh? n??c thu h?i ?t ??c x?c ?nh nh? sau:Ti?n thu? ?t ho?n tr?=Ti?n thu? ?t m?t nm x?c ?nh t?i th?i i?m thu h?i ?t (*)xTh?i h?n ? tr? tr??c ti?n thu? ?t c?n l?i (**)Trong ?:- Ti?n thu? ?t m?t nm x?c ?nh t?i th?i i?m thu h?i ?t (*): b?ng (=) t? l? ph?n trm (%) t?nh ti?n thu? ?t theo ch?nh s?ch t?i th?i i?m thu h?i ?t nh?n (x) gi? ?t theo m?c ?ch s? d?ng c?a th?i h?n thu? ?t c?a d? ?n x?c ?nh theo B?ng gi? ?t t?i th?i i?m Nh? n??c thu h?i ?t.- Th?i h?n ? tr? tr??c ti?n thu? ?t c?n l?i (**): b?ng (=) th?i h?n ? tr? tr??c ti?n thu? ?t tr? (-) th?i h?n ? s? d?ng ?t thu? t?nh ?n th?i i?m Nh? n??c thu h?i ?t.2. C? quan t?i ch?nh (c?a c?p c? th?m quy?n thu h?i ?t) ch? tr?, ph?i h?p v?i c?c c? quan li?n quan th?nh l?p H?i ?ng ? x?c ?nh gi? tr? ti?n thu? ?t ? tr? tr??c c?n l?i quy ?nh t?i kho?n 1 i?u n?y; tr?nh ?y ban nh?n d?n c?ng c?p ph? duy?t.3. Kinh ph? ? ho?n tr? gi? tr? ti?n thu? ?t ? tr? tr??c c?n l?i quy ?nh t?i kho?n 1, kho?n 2 i?u n?y ??c t?nh v?o kinh ph? th?c hi?n d? ?n ?u t? v? quy ?nh nh? sau:a) B?, ng?nh c? tr?ch nhi?m b?o ?m ngu?n ho?n tr? ?i v?i c?c d? ?n ?u t? thu?c th?m quy?n quy?t ?nh ch? tr??ng ?u t? c?a Qu?c h?i; ch?p thu?n, quy?t ?nh ?u t? c?a Th? t??ng Ch?nh ph? nh?ng do B?, ng?nh th?c hi?n v? c?c d? ?n do B?, ng?nh l?m ch? ?u t?;b) ?y ban nh?n d?n c?p t?nh c? tr?ch nhi?m b?o ?m ngu?n ho?n tr? ?i v?i c?c d? ?n ?u t? thu?c th?m quy?n quy?t ?nh c?a ?a ph??ng.4. Vi?c ho?n tr? gi? tr? ti?n thu? ?t m? ng??i s? d?ng ?t ? tr? tr??c c?n l?i cho ng??i s? d?ng ?t ??c th?c hi?n t?i th?i i?m Nh? n??c quy?t ?nh thu h?i ?t, theo quy ?nh c?a ph?p lu?t v? b?i th??ng, h? tr?, t?i ?nh c? khi Nh? n??c thu h?i ?t.i?u 6. Qu?n l?, s? d?ng s? ti?n b?i th??ng ?i v?i t?i s?n do Nh? n??c giao qu?n l?, s? d?ng v? s? ti?n h? tr? ?i v?i tr??ng h?p t? ch?c b? thu h?i ?t nh?ng kh?ng ??c b?i th??ng v? ?t (h??ng d?n i?u 18c Ngh? ?nh s? 47/2014/N-CP c?a Ch?nh ph? - ??c b? sung t?i kho?n 4 i?u 4 Ngh? ?nh s? 01/2017/N-CP)1. ?i v?i doanh nghi?p nh? n??c b? thu h?i ?t v? ph?i di d?i ?n c? s? m?ia) S? ti?n b?i th??ng t?i s?n quy ?nh t?i kho?n 1 i?u 18c Ngh? ?nh s? 47/2014/N-CP ??c qu?n l?, s? d?ng theo quy ?nh c?a ph?p lu?t v? doanh nghi?p.b) S? ti?n h? tr? quy ?nh t?i kho?n 2 i?u 18c Ngh? ?nh s? 47/2014/N-CP ??c n?p ng?n s?ch nh? n??c (ng?n s?ch trung ??ng ?i v?i doanh nghi?p b? thu h?i ?t thu?c trung ??ng qu?n l?; ng?n s?ch ?a ph??ng ?i v?i doanh nghi?p b? thu h?i ?t thu?c ?a ph??ng qu?n l?).c) S? ti?n ? n?p ng?n s?ch nh? n??c theo quy ?nh t?i i?m b kho?n n?y ??c ?u ti?n b? tr? trong d? to?n chi ng?n s?ch nh? n??c theo quy ?nh c?a ph?p lu?t v? ng?n s?ch nh? n??c, ph?p lu?t v? ?u t? c?ng v? ph?p lu?t c? li?n quan ? chi th?c hi?n d? ?n ?u t? ??c c? quan, ng??i c? th?m quy?n ph? duy?t.2. ?i v?i tr??ng h?p c? quan, t? ch?c, ?n v? b? thu h?i ?t v? ph?i di d?i ?n c? s? m?ia) S? ti?n b?i th??ng t?i s?n quy ?nh t?i kho?n 1 i?u 18c Ngh? ?nh s? 47/2014/N-CP v? s? ti?n h? tr? quy ?nh t?i kho?n 2 i?u 18c Ngh? ?nh s? 47/2014/N-CP ??c n?p ng?n s?ch nh? n??c (ng?n s?ch trung ??ng ?i v?i c? quan, t? ch?c, ?n v? b? thu h?i ?t thu?c trung ??ng qu?n l?; ng?n s?ch ?a ph??ng ?i v?i c? quan, t? ch?c, ?n v? b? thu h?i ?t thu?c ?a ph??ng qu?n l?).S? ti?n ? n?p ng?n s?ch nh? n??c theo quy ?nh t?i i?m n?y ??c ?u ti?n b? tr? trong d? to?n chi ng?n s?ch nh? n??c theo quy ?nh c?a ph?p lu?t v? ng?n s?ch nh? n??c, ph?p lu?t v? ?u t? c?ng v? ph?p lu?t c? li?n quan ? chi th?c hi?n d? ?n ?u t? ??c c? quan, ng??i c? th?m quy?n ph? duy?t.b) Tr??ng h?p c? quan, t? ch?c, ?n v? c? d? ?n ?u t? ??c c? quan, ng??i c? th?m quy?n ph? duy?t ho?c ch? tr??ng ?u t? ??c c? quan, ng??i c? th?m quy?n ch?p thu?n; trong ? ngu?n v?n th?c hi?n d? ?n ??c s? d?ng t? s? ti?n b?i th??ng t?i s?n quy ?nh t?i kho?n 1 i?u 18c Ngh? ?nh s? 47/2014/N-CP v? s? ti?n h? tr? quy ?nh t?i kho?n 2 i?u 18c Ngh? ?nh s? 47/2014/N-CP:- C? quan, t? ch?c, ?n v? ??c ph?p m? t?i kho?n ti?n g?i c? m?c ?ch t?i Kho b?c nh? n??c do Th? tr??ng c? quan, t? ch?c, ?n v? l?m ch? t?i kho?n ? ti?p nh?n s? ti?n b?i th??ng t?i s?n quy ?nh t?i kho?n 1 i?u 18c Ngh? ?nh s? 47/2014/N-CP v? s? ti?n h? tr? quy ?nh t?i kho?n 2 i?u 18c Ngh? ?nh s? 47/2014/N-CP.- S? ti?n ? ti?p nh?n v?o t?i kho?n ti?n g?i c? m?c ?ch t?i Kho b?c nh? n??c theo quy ?nh t?i i?m n?y ??c s? d?ng ? th?c hi?n d? ?n ?u t? ??c c? quan, ng??i c? th?m quy?n ph? duy?t theo quy ?nh c?a ph?p lu?t v? ng?n s?ch nh? n??c, ph?p lu?t v? ?u t? c?ng v? ph?p lu?t c? li?n quan.- Kho b?c nh? n??c c?c c?p (n?i c? quan, t? ch?c, ?n v? m? t?i kho?n ti?n g?i c? m?c ?ch ? giao d?ch) th?c hi?n ki?m so?t, thanh to?n v? quy?t to?n v?n ?u t? theo quy ?nh v? ?u t? x?y d?ng c? b?n thu?c ngu?n v?n ng?n s?ch nh? n??c khi ? c? trong d? to?n ng?n s?ch ??c giao theo quy ?nh c?a ph?p lu?t v? ng?n s?ch nh? n??c; c? quan t?i ch?nh c?c c?p th?c hi?n ghi thu, ghi chi ng?n s?ch nh? n??c theo quy ?nh c?a ph?p lu?t v? ng?n s?ch nh? n??c.- Sau khi th?c hi?n quy?t to?n d? ?n ho?n th?nh, tr??ng h?p kh?ng s? d?ng h?t s? ti?n ? ti?p nh?n v?o t?i kho?n ti?n g?i c? m?c ?ch ? th?c hi?n d? ?n ?u t?, c? quan, t? ch?c, ?n v? c? tr?ch nhi?m n?p s? ti?n c?n l?i v?o ng?n s?ch nh? n??c (ng?n s?ch trung ??ng ?i v?i c? quan, t? ch?c, ?n v? b? thu h?i ?t thu?c trung ??ng qu?n l?; ng?n s?ch ?a ph??ng ?i v?i c? quan, t? ch?c, ?n v? b? thu h?i ?t thu?c ?a ph??ng qu?n l?).Ch??ng III T? CH?C TH?C HI?Ni?u 7. Hi?u l?c thi h?nh 1. Th?ng t? n?y c? hi?u l?c thi h?nh k? t? ng?y 15 th?ng 9 nm 2017.2. Trong qu? tr?nh th?c hi?n, n?u c? v??ng m?c ? ngh? c?c c? quan, t? ch?c, ?n v? ph?n ?nh k?p th?i v? B? T?i ch?nh ? ph?i h?p gi?i quy?t./.? N?i nh?n: - Ban B? th? Trung ??ng ?ng; - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?; - VP TW ?ng v? c?c Ban c?a ?ng; - VP T?ng b? th?; VP Qu?c h?i; - VP Ch? t?ch n??c; VP Ch?nh ph?; - H?i ?ng d?n t?c v? c?c ?y ban c?a Qu?c h?i; - Ban N?i ch?nh Trung ??ng; - Vi?n Ki?m s?t Nh?n d?n t?i cao; - T?a ?n Nh?n d?n t?i cao; Ki?m to?n Nh? n??c; - C?c B?, c? quan ngang B?, c? quan thu?c CP; - C? quan Trung ??ng c?a c?c o?n th?; - HND, UBND t?nh, th?nh ph? tr?c thu?c TW; - S? T?i ch?nh, Kho b?c nh? n??c c?c t?nh, th?nh ph? tr?c thu?c TW; - C?c Ki?m tra vn b?n QPPL (B? T? ph?p); - C?ng b?o; - C?ng TTT: Ch?nh ph?, B? T?i ch?nh, C?c QLCS; - C?c ?n v? thu?c B? T?i ch?nh; - L?u: VT, QLCS. (400)KT. B? TR??NG TH? 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