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V֖???????????????????????????????0????????????????????????????????????6?<????????????????<????????????????<????????????????<???????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p֖???????????????????????????????T??!` ??6PAWN1... h>?>?$?????????RRRR??????D??LRRRRR?\t0??? *?RRRRRRRRRR? RRRR?  ? ??RR??R????? ??????????????????????? TH? T??NG CH?NH PH? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 25/2023/Q-TTgH? N?i, ng?y 03 th?ng 10 nm 2023?QUY?T ?NHV? VI?C GI?M TI?N THU? ?T C?A NM 2023Cn c? Lu?t T? ch?c Ch?nh ph? ng?y 19 th?ng 6 nm 2015; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t T? ch?c Ch?nh ph? v? Lu?t T? ch?c ch?nh quy?n ?a ph??ng ng?y 22 th?ng 11 nm 2019;Cn c? Lu?t ?t ai ng?y 29 th?ng 11 nm 2013;Cn c? Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019;Cn c? Ngh? ?nh s? 46/2014/N-CP ng?y 15 th?ng 5 nm 2014 c?a Ch?nh ph? v? thu ti?n thu? ?t, thu? m?t n??c;Cn c? Ngh? ?nh s? 135/2016/N-CP ng?y 09 th?ng 9 nm 2016 c?a Ch?nh ph? v? s?a ?i, b? sung m?t s? i?u c?a c?c Ngh? ?nh quy ?nh v? thu ti?n s? d?ng ?t, thu ti?n thu? ?t, thu? m?t n??c;Cn c? Ngh? ?nh s? 123/2017/N-CP ng?y 14 th?ng 11 nm 2017 c?a Ch?nh ph? v? s?a ?i, b? sung m?t s? i?u c?a c?c Ngh? ?nh quy ?nh v? thu ti?n s? d?ng ?t, thu ti?n thu? ?t, thu? m?t n??c;Cn c? Ngh? ?nh s? 35/2017/N-CP ng?y 03 th?ng 4 nm 2017 c?a Ch?nh ph? quy ?nh v? thu ti?n s? d?ng ?t, thu ti?n thu? ?t, thu? m?t n??c trong Khu kinh t?, Khu c?ng ngh? cao;Cn c? Ngh? ?nh s? 126/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t Qu?n l? thu?;Cn c? Ngh? quy?t s? 105/NQ-CP ng?y 15 th?ng 7 nm 2023 c?a Ch?nh ph? v? c?c nhi?m v?, gi?i ph?p th?o g? kh? khn cho s?n xu?t kinh doanh, ti?p t?c ?y m?nh c?i c?ch th? t?c h?nh ch?nh, si?t ch?t k? lu?t, k? c??ng;Theo ? ngh? c?a B? tr??ng B? T?i ch?nh;Th? t??ng Ch?nh ph? ban h?nh Quy?t ?nh v? vi?c gi?m ti?n thu? ?t c?a nm 2023.i?u 1. Ph?m vi i?u ch?nhQuy?t ?nh n?y quy ?nh vi?c gi?m ti?n thu? ?t c?a nm 2023 ?i v?i c?c ?i t??ng quy ?nh t?i i?u 2 Quy?t ?nh n?y.i?u 2. ?i t??ng ?p d?ng1. T? ch?c, ?n v?, doanh nghi?p, h? gia ?nh, c? nh?n ang ??c Nh? n??c cho thu? ?t tr?c ti?p theo Quy?t ?nh ho?c H?p ?ng ho?c Gi?y ch?ng nh?n quy?n s? d?ng ?t, quy?n s? h?u nh? ? v? t?i s?n kh?c g?n li?n v?i ?t c?a c? quan nh? n??c c? th?m quy?n d??i h?nh th?c thu? ?t tr? ti?n h?ng nm (sau ?y g?i l? ng??i thu? ?t).Quy ?nh n?y ?p d?ng cho c? tr??ng h?p ng??i thu? ?t kh?ng thu?c ?i t??ng ??c mi?n, gi?m ti?n thu? ?t, h?t th?i h?n ??c mi?n, gi?m ti?n thu? ?t v? tr??ng h?p ng??i thu? ?t ang ??c gi?m ti?n thu? ?t theo quy ?nh c?a ph?p lu?t v? ?t ai (Lu?t ?t ai v? c?c vn b?n quy ?nh chi ti?t Lu?t ?t ai) v? ph?p lu?t kh?c c? li?n quan.2. C? quan c? th?m quy?n gi?i quy?t h? s? gi?m ti?n thu? ?t; c?c c? quan, t? ch?c, c? nh?n kh?c c? li?n quan.i?u 3. M?c gi?m ti?n thu? ?t1. Gi?m 30% ti?n thu? ?t ph?i n?p (ph?t sinh thu) c?a nm 2023 ?i v?i ng??i thu? ?t quy ?nh t?i i?u 2 Quy?t ?nh n?y; kh?ng th?c hi?n gi?m tr?n s? ti?n thu? ?t c?n n? c?a c?c nm tr??c nm 2023 v? ti?n ch?m n?p (n?u c?).2. M?c gi?m ti?n thu? ?t quy ?nh t?i kho?n 1 i?u n?y ??c t?nh tr?n s? ti?n thu? ?t ph?i n?p (ph?t sinh thu) c?a nm 2023 theo quy ?nh c?a ph?p lu?t. Tr??ng h?p ng??i thu? ?t ang ??c gi?m ti?n thu? ?t theo quy ?nh ho?c/v? kh?u tr? ti?n b?i th??ng, gi?i ph?ng m?t b?ng theo quy ?nh c?a ph?p lu?t v? ti?n thu? ?t th? m?c gi?m 30% ti?n thu? ?t ??c t?nh tr?n s? ti?n thu? ?t ph?i n?p (n?u c?) sau khi ? ??c gi?m ho?c/v? kh?u tr? theo quy ?nh c?a ph?p lu?t (tr? s? ti?n thu? ?t ??c gi?m theo Quy?t ?nh s? 01/2023/Q-TTg ng?y 31 th?ng 01 nm 2023 c?a Th? t??ng Ch?nh ph?).i?u 4. H? s? gi?m ti?n thu? ?t1. Gi?y ? ngh? gi?m ti?n thu? ?t nm 2023 c?a ng??i thu? ?t theo M?u t?i Ph? l?c ban h?nh k?m theo Quy?t ?nh n?y.Ng??i thu? ?t ch?u tr?ch nhi?m tr??c ph?p lu?t v? t?nh trung th?c, ch?nh x?c c?a th?ng tin v? ? ngh? gi?m ti?n thu? ?t c?a m?nh, ?m b?o ?ng ?i t??ng ??c gi?m ti?n thu? ?t theo quy ?nh t?i Quy?t ?nh n?y.2. Quy?t ?nh cho thu? ?t ho?c H?p ?ng thu? ?t ho?c Gi?y ch?ng nh?n quy?n s? d?ng ?t, quy?n s? h?u nh? ? v? t?i s?n kh?c g?n li?n v?i ?t c?a c? quan nh? n??c c? th?m quy?n (b?n sao).i?u 5. Tr?nh t?, th? t?c gi?m ti?n thu? ?t1. Ng??i thu? ?t n?p 01 b? h? s? ? ngh? gi?m ti?n thu? ?t (b?ng m?t trong c?c ph??ng th?c: Tr?c ti?p, i?n t?, b?u ch?nh) cho c? quan thu? qu?n l? thu ti?n thu? ?t, Ban Qu?n l? Khu kinh t?, Ban Qu?n l? Khu c?ng ngh? cao, c? quan kh?c theo quy ?nh c?a ph?p lu?t v? qu?n l? thu? k? t? th?i i?m Quy?t ?nh n?y c? hi?u l?c thi h?nh ?n h?t ng?y 31 th?ng 3 nm 2024. Kh?ng ?p d?ng gi?m ti?n thu? ?t theo quy ?nh t?i Quy?t ?nh n?y ?i v?i tr??ng h?p ng??i thu? ?t n?p h? s? sau ng?y 31 th?ng 3 nm 2024.2. Cn c? h? s? gi?m ti?n thu? ?t do ng??i thu? ?t n?p theo quy ?nh kho?n 1 i?u n?y; kh?ng qu? 30 ng?y k? t? ng?y nh?n ? h? s? h?p l? theo quy ?nh t?i i?u 4 Quy?t ?nh n?y, c? quan c? th?m quy?n x?c ?nh s? ti?n thu? ?t ??c gi?m v? ban h?nh Quy?t ?nh gi?m ti?n thu? ?t theo quy ?nh t?i ph?p lu?t v? thu ti?n thu? ?t v? ph?p lu?t v? qu?n l? thu?.3. Tr??ng h?p ng??i thu? ?t ? ??c c? quan c? th?m quy?n quy?t ?nh gi?m ti?n thu? ?t theo quy ?nh c?a Quy?t ?nh n?y nh?ng sau ? c? quan qu?n l? nh? n??c ph?t hi?n qua thanh tra, ki?m tra vi?c ng??i thu? ?t kh?ng thu?c tr??ng h?p ??c gi?m ti?n thu? ?t theo quy ?nh t?i Quy?t ?nh n?y th? ng??i thu? ?t ph?i ho?n tr? ng?n s?ch nh? n??c s? ti?n thu? ?t ? ??c gi?m v? ti?n ch?m n?p t?nh tr?n s? ti?n ??c gi?m theo quy ?nh c?a ph?p lu?t v? qu?n l? thu?.4. Tr??ng h?p ng??i thu? ?t ? n?p ti?n thu? ?t c?a nm 2023 m? sau khi c? quan c? th?m quy?n x?c ?nh v? quy?t ?nh gi?m ti?n thu? ?t c? ph?t sinh th?a ti?n thu? ?t th? ??c tr? s? ti?n ? n?p th?a v?o ti?n thu? ?t c?a k? sau ho?c nm ti?p theo theo quy ?nh c?a ph?p lu?t v? qu?n l? thu? v? ph?p lu?t kh?c c? li?n quan; tr??ng h?p kh?ng c?n k? ph?i n?p ti?n thu? ?t ti?p theo th? th?c hi?n b? tr? ho?c ho?n tr? s? ti?n n?p th?a theo quy ?nh c?a ph?p lu?t v? qu?n l? thu? v? ph?p lu?t kh?c c? li?n quan.i?u 6. T? ch?c th?c hi?n v? hi?u l?c thi h?nh1. Quy?t ?nh n?y c? hi?u l?c thi h?nh t? ng?y 20 th?ng 11 nm 2023.2. B? T?i ch?nh ch?u tr?ch nhi?m ch? ?o, t? ch?c tri?n khai v? x? l? v??ng m?c ph?t sinh trong qu? tr?nh th?c hi?n Quy?t ?nh n?y.3. B? tr??ng, Th? tr??ng c? quan ngang b?, Th? tr??ng c? quan thu?c Ch?nh ph?, Ch? t?ch ?y ban nh?n d?n c?c t?nh, th?nh ph? tr?c thu?c trung ??ng t? ch?c th?c hi?n thanh tra, ki?m tra, x? l? k?p th?i nghi?m minh c?c h?nh vi vi ph?m theo ?ng quy ?nh c?a ph?p lu?t (n?u c?).4. ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng c? tr?ch nhi?m ch? ?o c?c c? quan ch?c nng c?a ?a ph??ng kh?n tr??ng tri?n khai th?c hi?n vi?c gi?m ti?n thu? ?t theo quy ?nh t?i Quy?t ?nh n?y.5. C?c B? tr??ng, Th? tr??ng c? quan ngang B?, Th? tr??ng c? quan thu?c Ch?nh ph?, Ch? t?ch ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng v? c?c doanh nghi?p, t? ch?c, h? gia ?nh, c? nh?n c? li?n quan ch?u tr?ch nhi?m thi h?nh Quy?t ?nh n?y./.? N?i nh?n: - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?; - C?c B?, c? quan ngang B?, c? quan thu?c CP; - HND, UBND c?c t?nh, th?nh ph? tr?c thu?c TW; - Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng; - Vn ph?ng T?ng B? th?; - Vn ph?ng Ch? t?ch n??c; - H?i ?ng D?n t?c v? c?c UB c?a Qu?c h?i; - Vn ph?ng Qu?c h?i; - T?a ?n nh?n d?n t?i cao; - Vi?n Ki?m s?t nh?n d?n t?i cao; - Ki?m to?n Nh? n??c; - ?y ban Gi?m s?t t?i ch?nh Qu?c gia; - Ng?n h?ng Ch?nh s?ch X? h?i; - Ng?n h?ng Ph?t tri?n Vi?t Nam; - ?y ban TW M?t tr?n T? qu?c Vi?t Nam; - C? quan Trung ??ng c?a c?c o?n th?; - VPCP: BTCN, c?c PCN, Tr? l? TTg, TG C?ng TTT, c?c V?, C?c, ?n v? tr?c thu?c; - L?u: Vn th?, NN.KT. TH? T??NG PH? TH? T??NG L? Minh Kh?i?Ph? l?c(K?m theo Quy?t ?nh s? 25/2023/Q-TTg ng?y 03 th?ng 10 nm 2023 c?a Th? t??ng Ch?nh ph?)C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------GI?Y ? NGH? GI?M TI?N THU? ?T NM 2023K?nh g?i: C? quan & & & & & & & .[01] T?n ng??i n?p thu?: ................................................................................................... [02] M? s? thu?:??????????????[03] ?a ch?: ....................................................................................................................... [04] S? i?n tho?i: ............................................................................................................. [05] T?n ?i l? thu? (n?u c?):............................................................................................... [06] M? s? thu?:??????????????[07] ?a ch? khu, th?a ?t thu?:............................................................................................ - Quy?t ?nh thu? ?t s?...., ng?y ... th?ng ... nm & ..- H?p ?ng thu? ?t s?& .., ng?y ... th?ng .... nm & ..- Gi?y ch?ng nh?n quy?n s? d?ng ?t, quy?n s? h?u nh? ? v? t?i s?n kh?c g?n li?n v?i ?t s?...., ng?y & th?ng & . nm& .[8] C?c th?ng tin li?n quan kh?c (n?u c?): ........................................................................... T?i cam oan nh?ng n?i dung khai tr?n l? ?ng v? ch?u tr?ch nhi?m tr??c ph?p lu?t v? nh?ng th?ng tin ? khai.? NH?N VI?N ?I L? THU? H? v? t?n: & & & & & & .. Ch?ng ch? h?nh ngh? s?: ......., ng?y .... th?ng ... nm 2023 NG??I N?P THU? HO?C ?I DI?N H?P PH?P C?A NG??I N?P THU? (K?, ghi r? h? t?n; ch?c v? v? ?ng d?u (n?u c?))?68??@ F H \ ^ ? ?   x z ? ? ? ? :<?? " "?? "????????TV24pr68?"?"##?#?#?%?%' 'x'z'p+r+>.@.?1?1?5?5@6B6?6?6?7?7?9?9?;?;?=?=?=?=?=?B?B4C8C???????????????????????????????????????????????CJZ56\]Z5CJ\Z 6]ZZ 5\ZX8C:C?@ABC????EFGHI????????L????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????