??ࡱ?>?? ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????U ??hbjbj?n?n 4???a??a?W????????2?2h@h@h@h@h@????|@|@|@|@T?D? |@4? lQlQlQlQlQGR"if?m\K?M?M?M?M?M?M?$T?? ?Hq?}h@ypGRGRypypq?h@h@lQlQ??'?'?'?ypbh@lQh@lQK?'?ypK?'?'?'?lQ???????????????u?.'?7??04?'?R???hR?'?'?R?h@;??ypyp'?ypypypypypq?q?'?ypypyp4?ypypypyp????????????????????????????????????????????????????????????????????R?ypypypypypypypypyp?2B .?: 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?: 71/2024/N-CPH? N?i, ng?y 27 th?ng 6 nm 2024 NGH? ?NH QUY ?NH V? GI? ?TCn 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 18 th?ng 01 nm 2024;Theo ? ngh? c?a B? tr??ng B? T?i nguy?n v? M?i tr??ng;Ch?nh ph? ban h?nh Ngh? ?nh quy ?nh v? gi? ?t.Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nhNgh? ?nh n?y quy ?nh v? ph??ng ph?p ?nh gi? ?t quy ?nh t?i i?u 158; x?y d?ng, i?u ch?nh, s?a ?i, b? sung b?ng gi? ?t quy ?nh t?i i?u 159; ?nh gi? ?t c? th? quy ?nh t?i i?u 160; i?u ki?n h?nh ngh? t? v?n x?c ?nh gi? ?t quy ?nh t?i i?m b kho?n 3 i?u 162; ?p d?ng ph??ng ph?p ?nh gi? ?t c?a c?c tr??ng h?p chuy?n ti?p quy ?nh t?i i?m c kho?n 2 i?u 257 Lu?t ?t ai.i?u 2. ?i t??ng ?p d?ng1. C? quan th?c hi?n ch?c nng qu?n l? nh? n??c v? ?t ai; c? quan c? ch?c nng x?y d?ng, i?u ch?nh, s?a ?i, b? sung, th?m ?nh, quy?t ?nh b?ng gi? ?t; c? quan, ng??i c? th?m quy?n x?c ?nh, th?m ?nh, quy?t ?nh gi? ?t c? th?.2. T? ch?c t? v?n x?c ?nh gi? ?t, c? nh?n h?nh ngh? t? v?n x?c ?nh gi? ?t.3. T? ch?c, c? nh?n kh?c c? li?n quan.i?u 3. Gi?i th?ch t? ng?Trong Ngh? ?nh n?y, c?c t? ng? d??i ?y ??c hi?u nh? sau:1. Chuy?n nh??ng tr?n th? tr??ng l? chuy?n nh??ng quy?n s? d?ng ?t ho?c chuy?n nh??ng quy?n s? d?ng ?t, quy?n s? h?u t?i s?n g?n li?n v?i ?t khi ? th?c hi?n th? t?c v? thu?, ph?, l? ph? t?i c? quan thu? ho?c ? ng k? bi?n ?ng t?i vn ph?ng ng k? ?t ai ho?c ? k? h?p ?ng chuy?n nh??ng gi?a ch? ?u t? d? ?n b?t ?ng s?n, nh? ? th??ng m?i v?i kh?ch h?ng theo quy ?nh c?a ph?p lu?t.2. Khu ?t c?n ?nh gi? l? t?p h?p c?c th?a ?t trong c?ng m?t khu v?c, d? ?n c? s? d?ng ?t c?n ?nh gi?.3. Th?a ?t so s?nh l? th?a ?t c? c?ng m?c ?ch s? d?ng ?t, t??ng ?ng nh?t ?nh v? c?c y?u t? ?nh h??ng ?n gi? ?t v?i th?a ?t c?n ?nh gi? ? chuy?n nh??ng tr?n th? tr??ng, tr?ng ?u gi? quy?n s? d?ng ?t m? ng??i tr?ng ?u gi? ? ho?n th?nh ngh)a v? t?i ch?nh theo quy?t ?nh tr?ng ?u gi?.4. T? ch?c th?c hi?n ?nh gi? ?t l? t? ch?c ho?t ?ng t? v?n x?c ?nh gi? ?t quy ?nh t?i kho?n 3 i?u 162 Lu?t ?t ai ??c c? quan c? ch?c nng qu?n l? ?t ai thu? ho?c giao nhi?m v? th?c hi?n t? v?n ?nh gi? ?t.Ch??ng IIPH??NG PH?P ?NH GI? ?Ti?u 4. Tr?nh t?, n?i dung x?c ?nh gi? ?t theo ph??ng ph?p so s?nh1. Kh?o s?t, thu th?p th?ng tin v? th?a ?t, khu ?t c?n ?nh gi?, g?m:a) M?c ?ch s? d?ng ?t;b) C?c y?u t? ?nh h??ng ?n gi? ?t theo quy ?nh t?i i?u 8 c?a Ngh? ?nh n?y.2. Kh?o s?t, thu th?p th?ng tin ?i v?i th?a ?t so s?nh, g?m:a) Th?ng tin ?u v?o ? ?nh gi? ?t l? gi? ?t ? chuy?n nh??ng tr?n th? tr??ng, gi? ?t ? tr?ng ?u gi? quy?n s? d?ng ?t sau khi ho?n th?nh ngh)a v? t?i ch?nh quy ?nh t?i c?c i?m a, b v? c kho?n 3 i?u 158 Lu?t ?t ai;b) Th?ng tin t?i i?m a kho?n n?y ??c l?y t? c?c ngu?n: c? s? d? li?u qu?c gia v? ?t ai, c? s? d? li?u qu?c gia v? gi?; Vn ph?ng ng k? ?t ai; ?n v? t? ch?c th?c hi?n vi?c ?u gi? quy?n s? d?ng ?t, ?n v?, t? ch?c ?u gi? t?i s?n; s?n giao d?ch b?t ?ng s?n, doanh nghi?p b?t ?ng s?n; th?ng tin thu th?p qua i?u tra, kh?o s?t;c) C?c y?u t? ?nh h??ng ?n gi? ?t theo quy ?nh t?i i?u 8 c?a Ngh? ?nh n?y.3. Vi?c l?a ch?n th?ng tin c?a c?c th?a ?t so s?nh th?c hi?n theo th? t? ?u ti?n nh? sau:a) Th?ng tin g?n nh?t v?i th?i i?m ?nh gi? ?t.Tr??ng h?p c? nhi?u ngu?n th?ng tin kh?c nhau ph?t sinh t?i c?ng th?i i?m th? ?u ti?n l?a ch?n ngu?n th?ng tin theo th? t? nh? sau: c? s? d? li?u qu?c gia v? ?t ai, c? s? d? li?u qu?c gia v? gi?; Vn ph?ng ng k? ?t ai; ?n v? t? ch?c th?c hi?n vi?c ?u gi? quy?n s? d?ng ?t, ?n v?, t? ch?c ?u gi? t?i s?n; s?n giao d?ch b?t ?ng s?n, doanh nghi?p b?t ?ng s?n; th?ng tin thu th?p qua i?u tra, kh?o s?t;b) T??ng ?ng nh?t ?nh v? c?c y?u t? ?nh h??ng ?n gi? ?t;c) C? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi? v? kh?ng b? gi?i h?n b?i ?a gi?i h?nh ch?nh c?a c?c ?n v? h?nh ch?nh c?p x?, c?p huy?n trong ?a b?n h?nh ch?nh c?p t?nh. Tr??ng h?p m? r?ng ph?m vi thu th?p th?ng tin ngo?i ?a b?n h?nh ch?nh c?p t?nh, t? ch?c th?c hi?n ?nh gi? ?t ph?i gi?i tr?nh c? th? l? do trong B?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t ? H?i ?ng th?m ?nh gi? ?t xem x?t, quy?t ?nh.4. Tr??ng h?p th?a ?t so s?nh c? t?i s?n g?n li?n v?i ?t th? gi? tr? c?a t?i s?n g?n li?n v?i ?t (n?u c?) c?a th?a ?t so s?nh ??c x?c ?nh nh? sau:a) ?i v?i tr??ng h?p t?i s?n g?n li?n v?i ?t l? c?ng tr?nh x?y d?ngVi?c x?c ?nh gi? tr? c?a t?i s?n g?n li?n v?i ?t t?i th?i i?m chuy?n nh??ng, tr?ng ?u gi? quy?n s? d?ng ?t nh? sau:Gi? tr? c?a t?i s?n g?n li?n v?i ?t t?i th?i i?m chuy?n nh??ng, tr?ng ?u gi? quy?n s? d?ng ?t=Gi? tr? x?y d?ng m?i t?i th?i i?m chuy?n nh??ng, tr?ng ?u gi? quy?n s? d?ng ?t-Gi? tr? hao m?n ?n th?i i?m chuy?n nh??ng, tr?ng ?u gi? quy?n s? d?ng ?tPh??ng ph?p t?nh gi? tr? x?y d?ng m?i v? gi? tr? hao m?n c?a t?i s?n g?n li?n v?i ?t th?c hi?n theo quy ?nh c?a ph?p lu?t chuy?n ng?nh. Tr??ng h?p ch?a c? quy ?nh ho?c h??ng d?n v? ph??ng ph?p t?nh gi? tr? x?y d?ng m?i v? gi? tr? hao m?n th? vi?c t?nh to?n th?c hi?n cn c? v?o th?ng tin, s? li?u th?c t? thu th?p ??c tr?n th? tr??ng;b) ?i v?i tr??ng h?p t?i s?n g?n li?n v?i ?t l? c?y l?u nm, r?ng tr?ng?i v?i c?y l?u nm, gi? tr? c?a t?i s?n g?n li?n v?i ?t t?i th?i i?m chuy?n nh??ng, tr?ng ?u gi? quy?n s? d?ng ?t l? gi? tr? khai th?c t?nh theo thu nh?p t? vi?c thu ho?ch s?n ph?m t??ng ?ng v?i s? nm c?n l?i trong chu k? thu ho?ch ho?c ??c x?c ?nh theo ?n gi? b?i th??ng ?i v?i c?y l?u nm do ?y ban nh?n d?n c?p t?nh ban h?nh.?i v?i r?ng tr?ng th? gi? tr? c?a t?i s?n g?n li?n v?i ?t t?i th?i i?m chuy?n nh??ng, tr?ng ?u gi? quy?n s? d?ng ?t th?c hi?n theo quy ?nh c?a ph?p lu?t chuy?n ng?nh; tr??ng h?p ch?a c? quy ?nh th? gi? tr? c?a t?i s?n g?n li?n v?i ?t ??c x?c ?nh b?ng t?ng chi ph? ? ?u t? ? tr?ng, chm s?c r?ng tr?ng ?n th?i i?m chuy?n nh??ng, tr?ng ?u gi? quy?n s? d?ng ?t ho?c ??c x?c ?nh theo ?n gi? b?i th??ng ?i v?i r?ng tr?ng do ?y ban nh?n d?n c?p t?nh ban h?nh.5. X?c ?nh gi? c?a th?a ?t so s?nh nh? sau:Gi? ?t c?a th?a ?t so s?nh=Gi? tr? quy?n s? d?ng ?t c?a th?a ?t so s?nh-Gi? tr? c?a t?i s?n g?n li?n v?i ?t t?i th?i i?m chuy?n nh??ng, tr?ng ?u gi? quy?n s? d?ng ?tDi?n t?ch th?a ?t so s?nh6. Cn c? c?c y?u t? ?nh h??ng ?n gi? ?t quy ?nh t?i i?u 8 c?a Ngh? ?nh n?y v? ?c i?m c?a th?a ?t, khu ?t c?n ?nh gi?, vi?c i?u ch?nh gi? c?a th?a ?t so s?nh theo t? l? ph?n trm (%) th?c hi?n theo nguy?n t?c sau:a) L?y c?c y?u t? ?nh h??ng ?n gi? ?t c?a th?a ?t c?n ?nh gi? l?m chu?n ? i?u ch?nh gi? c?a th?a ?t so s?nh;b) Tr??ng h?p c? y?u t? ?nh h??ng ?n gi? ?t c?a th?a ?t so s?nh theo h??ng l?m gi?m gi? ?t so v?i th?a ?t c?n ?nh gi? th? i?u ch?nh tng m?c gi? ?t c?a th?a ?t so s?nh (c?ng) theo y?u t? ?; tr??ng h?p c? y?u t? ?nh h??ng ?n gi? ?t c?a th?a ?t so s?nh theo h??ng l?m tng gi? ?t so v?i th?a ?t c?n ?nh gi? th? i?u ch?nh gi?m m?c gi? ?t c?a th?a ?t so s?nh (tr?) theo y?u t? ?;c) Tr??ng h?p c?c y?u t? ?nh h??ng ?n gi? ?t c?a th?a ?t so s?nh gi?ng v?i th?a ?t c?n ?nh gi? th? gi? nguy?n m?c gi? c?a th?a ?t so s?nh.7. Gi? ?t ??c t?nh c?a th?a ?t c?n ?nh gi? ??c x?c ?nh b?ng c?ch i?u ch?nh gi? ?t c?a t?ng th?a ?t so s?nh do c?c y?u t? kh?c nhau c?a c?c th?a ?t so s?nh v?i th?a ?t c?n ?nh gi? v? th?c hi?n nh? sau:Gi? ?t ??c t?nh c?a th?a ?t, khu ?t c?n ?nh gi? theo t?ng th?a ?t so s?nh=Gi? ?t c?a t?ng th?a ?t so s?nh?M?c i?u ch?nh v? gi? t? y?u t? ?nh h??ng ?n gi? ?t c?a t?ng th?a ?t so s?nh v?i th?a ?t c?n ?nh gi?8. Gi? ?t c?a th?a ?t c?n ?nh gi? ??c x?c ?nh b?ng c?ch l?y b?nh qu?n s? h?c ?i v?i c?c gi? ?t ??c t?nh c?a th?a ?t c?n ?nh gi? theo t?ng th?a ?t so s?nh ? x?c ?nh theo quy ?nh t?i kho?n 7 i?u n?y; gi? ?t c?a th?a ?t c?n ?nh gi? ? x?c ?nh ph?i b?o ?m ch?nh l?ch v?i t?ng gi? ?t ??c t?nh kh?ng qu? 15%.9. Vi?c x?c ?nh gi? ?t b?ng ph??ng ph?p so s?nh ??c minh h?a chi ti?t t?i v? d? s? 01 Ph? l?c II ban h?nh k?m theo Ngh? ?nh n?y.i?u 5. Tr?nh t?, n?i dung x?c ?nh gi? ?t theo ph??ng ph?p thu nh?p1. Kh?o s?t, thu th?p th?ng tin v? thu nh?p c?a th?a ?t, khu ?t c?n ?nh gi?a) ?i v?i ?t phi n?ng nghi?p th? kh?o s?t, thu th?p t? vi?c cho thu? ?t, cho thu? m?t b?ng trong th?i gian 03 nm (??c t?nh t? ng?y 01 th?ng 01 ?n h?t ng?y 31 th?ng 12) li?n t?c li?n k? tr??c th?i i?m ?nh gi? c?a th?a ?t, khu ?t c?n ?nh gi? ho?c trong 01 nm (??c t?nh t? ng?y 01 th?ng 01 ?n h?t ng?y 31 th?ng 12) li?n k? tr??c th?i i?m ?nh gi? c?a 03 th?a ?t c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi? ? so s?nh.Tr??ng h?p kh?ng thu th?p ??c th?ng tin t? vi?c cho thu? ?t, cho thu? m?t b?ng th? thu th?p th?ng tin v? thu nh?p t? ho?t ?ng s?n xu?t, kinh doanh ghi trong b?o c?o t?i ch?nh trong th?i gian 03 nm (??c t?nh t? ng?y 01 th?ng 01 ?n h?t ng?y 31 th?ng 12) li?n t?c li?n k? tr??c th?i i?m ?nh gi? c?a th?a ?t, khu ?t c?n ?nh gi? ho?c trong b?o c?o t?i ch?nh c?a 01 nm li?n k? tr??c th?i i?m ?nh gi? c?a 03 th?a ?t c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi?;b) ?i v?i ?t n?ng nghi?p th? kh?o s?t, thu th?p th?ng tin v? thu nh?p t? vi?c s? d?ng ?t n?ng nghi?p t?i c? quan th?ng k?, c? quan thu?, c? quan n?ng nghi?p v? ph?t tri?n n?ng th?n, c? th? nh? sau:- Trong kho?ng th?i gian 03 nm (??c t?nh t? ng?y 01 th?ng 01 ?n h?t ng?y 31 th?ng 12) li?n t?c li?n k? tr??c th?i i?m ?nh gi? ?i v?i ?t tr?ng c?y h?ng nm, ?t nu?i tr?ng th?y s?n, ?t l?m mu?i, ?t n?ng nghi?p kh?c;- T?i thi?u 03 v? thu ho?ch li?n t?c tr??c th?i i?m ?nh gi? ?i v?i ?t tr?ng c?y l?u nm;- Trong m?t chu k? khai th?c tr??c th?i i?m ?nh gi? ?i v?i ?t tr?ng r?ng s?n xu?t theo quy ?nh c?a ph?p lu?t c? li?n quan.Tr??ng h?p kh?ng c? s? li?u t? c? quan th?ng k?, c? quan thu?, c? quan n?ng nghi?p v? ph?t tri?n n?ng th?n th? thu th?p th?ng tin v? thu nh?p th?c t? ph? bi?n tr?n th? tr??ng c?a 03 th?a ?t c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi?.2. Kh?o s?t, thu th?p th?ng tin v? chi ph? c?a th?a ?t, khu ?t c?n ?nh gi?a) ?i v?i ?t phi n?ng nghi?pChi ph? ? t?o ra thu nh?p t? vi?c s? d?ng ?t quy ?nh t?i i?m a kho?n 1 i?u n?y l? c?c kho?n chi ph? v?n h?nh, duy tu, b?o d??ng c?ng tr?nh x?y d?ng g?n li?n v?i ?t, chi ph? s?n xu?t ??c x?c ?nh theo ?nh m?c, ?n gi? do c? quan nh? n??c c? th?m quy?n ban h?nh; c?c kho?n thu? li?n quan ?n s? d?ng ?t.Tr??ng h?p chi ph? ? t?o ra thu nh?p t? vi?c s? d?ng ?t ch?a c? ?nh m?c, ?n gi? do c? quan nh? n??c c? th?m quy?n ban h?nh th? thu th?p th?ng tin ?i v?i c?c chi ph? n?u tr?n ghi trong b?o c?o t?i ch?nh; tr??ng h?p b?o c?o t?i ch?nh kh?ng th? hi?n r? chi ph? ? t?o ra thu nh?p t? vi?c s? d?ng ?t th? kh?o s?t chi ph? ? t?o ra thu nh?p t? vi?c s? d?ng ?t th?c t? ph? bi?n tr?n th? tr??ng.b) ?i v?i ?t n?ng nghi?pChi ph? t? vi?c s? d?ng ?t n?ng nghi?p g?m c?c kho?n thu? li?n quan ?n s? d?ng ?t, chi ph? s?n xu?t cn c? v?o ?nh m?c, ?n gi? do c? quan nh? n??c c? th?m quy?n ban h?nh t?i c? quan th?ng k?, c? quan thu?, c? quan n?ng nghi?p v? ph?t tri?n n?ng th?n v? th?c hi?n theo quy ?nh t?i i?m b kho?n 1 i?u n?y.Tr??ng h?p kh?ng c? s? li?u t? c? quan th?ng k?, c? quan thu?, c? quan n?ng nghi?p v? ph?t tri?n n?ng th?n th? thu th?p th?ng tin v? chi ph? th?c t? ph? bi?n tr?n th? tr??ng c?a 03 th?a ?t c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi?.3. X?c ?nh thu nh?p r?ng b?nh qu?n nm ??c th?c hi?n nh? sau:Thu nh?p r?ng b?nh qu?n nm=Thu nh?p b?nh qu?n nm-Chi ph? b?nh qu?n nmTrong ?:a) Thu nh?p b?nh qu?n nm l? trung b?nh c?ng thu nh?p quy ?nh t?i kho?n 1 i?u n?y trong th?i gian 01 nm. ?i v?i tr??ng h?p thu nh?p ??c x?c ?nh t? vi?c cho thu? ?t, cho thu? m?t b?ng c?a 03 th?a ?t th? gi? cho thu? ?t, cho thu? m?t b?ng ? t?nh thu nh?p b?nh qu?n nm x?c ?nh theo tr?nh t?, n?i dung nh? x?c ?nh gi? ?t b?ng ph??ng ph?p so s?nh quy ?nh t?i c?c kho?n 6, 7 v? 8 i?u 4 c?a Ngh? ?nh n?y;b) Chi ph? b?nh qu?n nm l? trung b?nh c?ng chi ph? quy ?nh t?i kho?n 2 i?u n?y trong th?i gian 01 nm.4. X?c ?nh gi? tr? quy?n s? d?ng ?t c?a th?a ?t c?n ?nh gi? ??c th?c hi?n nh? sau:Gi? tr? quy?n s? d?ng ?t c?a th?a ?t c?n ?nh gi?=Thu nh?p r?ng b?nh qu?n nmL?i su?t ti?n g?i ti?t ki?m b?nh qu?nL?i su?t ti?n g?i ti?t ki?m b?nh qu?n (r) c?a lo?i ti?n g?i b?ng ti?n Vi?t Nam k? h?n 12 th?ng t?i c?c ng?n h?ng th??ng m?i do Nh? n??c n?m gi? tr?n 50% v?n i?u l? ho?c t?ng s? c? ph?n c? quy?n bi?u quy?t tr?n ?a b?n c?p t?nh (sau ?y g?i l? ng?n h?ng th??ng m?i nh? n??c) c?a 03 nm li?n k? t?nh ?n h?t qu? g?n nh?t c? s? li?u tr??c th?i i?m ?nh gi?.Ri?ng ?i v?i ?t s?n xu?t, kinh doanh phi n?ng nghi?p s? d?ng c? th?i h?n th? l?i su?t ti?n g?i ti?t ki?m b?nh qu?n ??c i?u ch?nh theo c?ng th?c sau:L?i su?t i?u ch?nh theo th?i h?n=r x (1 + r)n(1 + r)n  1Trong ?: n l? th?i h?n s? d?ng ?t c?n l?i c?a th?a ?t c?n ?nh gi? (t?nh theo nm) ?i v?i tr??ng h?p thu? ?t tr? ti?n thu? ?t m?t l?n cho c? th?i gian thu?.5. X?c ?nh gi? ?t c?a th?a ?t c?n ?nh gi? ??c th?c hi?n nh? sau:Gi? ?t c?a th?a ?t c?n ?nh gi?=Gi? tr? quy?n s? d?ng ?t c?a th?a ?t c?n ?nh gi?Di?n t?ch th?a ?t c?n ?nh gi??i v?i tr??ng h?p th?a ?t c?n ?nh gi? ? ??c ?u t?, x?y d?ng c?c c?ng tr?nh g?n li?n v?i ?t ph?c v? tr?c ti?p s?n xu?t, kinh doanh ? t?o ra thu nh?p th? sau khi x?c ?nh gi? tr? c?a th?a ?t v? c?ng tr?nh g?n li?n v?i ?t ph?i tr? i gi? tr? c?a c?ng tr?nh g?n li?n v?i ?t theo quy ?nh t?i i?m a kho?n 4 i?u 4 c?a Ngh? ?nh n?y.6. Trong th?i h?n 05 ng?y l?m vi?c k? t? ng?y nh?n ??c vn b?n y?u c?u c?a c? quan c? ch?c nng qu?n l? ?t ai, c?c ng?n h?ng th??ng m?i nh? n??c c? tr?ch nhi?m cung c?p b?ng vn b?n th?ng tin v? l?i su?t ti?n g?i ti?t ki?m b?nh qu?n quy ?nh t?i kho?n 4 i?u n?y.7. Vi?c x?c ?nh gi? ?t b?ng ph??ng ph?p thu nh?p ??c minh h?a chi ti?t t?i v? d? s? 02 Ph? l?c II ban h?nh k?m theo Ngh? ?nh n?y.i?u 6. Tr?nh t?, n?i dung x?c ?nh gi? ?t theo ph??ng ph?p th?ng d?1. Kh?o s?t, thu th?p c?c th?ng tin v? th?a ?t, khu ?t c?n ?nh gi?; c?c th?ng tin v? quy ho?ch s? d?ng ?t, quy ho?ch chi ti?t x?y d?ng ho?c quy ho?ch t?ng m?t b?ng, c?c h? s?, t?i li?u theo quy ?nh c?a ph?p lu?t v? x?y d?ng ? ??c c? quan nh? n??c c? th?m quy?n th?m ?nh, ph? duy?t ? x?c ?nh hi?u qu? s? d?ng ?t cao nh?t v? c?c th?ng tin c?n thi?t kh?c ph?c v? ?nh gi? ?t.2. ??c t?nh t?ng doanh thu ph?t tri?n c?a th?a ?t, khu ?ta) T?ng doanh thu ph?t tri?n c?a th?a ?t, khu ?t ??c x?c ?nh tr?n c? s? ??c t?nh gi? chuy?n nh??ng, gi? thu? ?t, gi? thu? m?t b?ng, gi? kinh doanh s?n ph?m, d?ch v?, m?c bi?n ?ng c?a gi? chuy?n nh??ng, gi? thu? ?t, gi? thu? m?t b?ng, gi? kinh doanh s?n ph?m, d?ch v? trong th?i gian th?c hi?n d? ?n v? c?c y?u t? kh?c h?nh th?nh doanh thu bao g?m: th?i gian b?n h?ng; th?i i?m b?t ?u b?n h?ng, kinh doanh s?n ph?m, d?ch v?; t? l? b?n h?ng; t? l? l?p ?y.Gi? kinh doanh s?n ph?m, d?ch v? ??c ?p d?ng trong tr??ng h?p kh?ng thu th?p ??c gi? chuy?n nh??ng, gi? thu? ?t, gi? thu? m?t b?ng;b) Kh?o s?t, thu th?p th?ng tin v? gi? chuy?n nh??ng, gi? thu? ?t, gi? thu? m?t b?ng; gi? kinh doanh s?n ph?m, d?ch v?.Th?ng tin v? gi? b?n nh? ?, cn h?, c?ng tr?nh x?y d?ng, m?t ph?n c?ng tr?nh x?y d?ng, gi? ?t thu th?p theo quy ?nh t?i kho?n 2 v? kho?n 3 i?u 4 c?a Ngh? ?nh n?y; th?ng tin v? gi? thu? ?t, gi? thu? m?t b?ng thu th?p th?ng qua c?c h?p ?ng cho thu? ?t, thu? m?t b?ng; th?ng tin v? gi? kinh doanh s?n ph?m, d?ch v? th?ng qua vi?c i?u tra, kh?o s?t c?c d? ?n c? h?nh th?c kinh doanh s?n ph?m, d?ch v? t??ng t? c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi?;c) Vi?c ??c t?nh gi? chuy?n nh??ng, gi? thu? ?t, gi? thu? m?t b?ng, gi? kinh doanh s?n ph?m, d?ch v? ? x?c ?nh t?ng doanh thu ph?t tri?n c?a th?a ?t, khu ?t ??c th?c hi?n b?ng ph??ng ph?p so s?nh nh? ?i v?i th?a ?t, khu ?t c?n ?nh gi? ? ??c ?u t? x?y d?ng theo quy ho?ch chi ti?t x?y d?ng ho?c quy ho?ch t?ng m?t b?ng ? ??c ph? duy?t;d) Vi?c x?c ?nh m?c bi?n ?ng c?a gi? chuy?n nh??ng, gi? thu? ?t, gi? thu? m?t b?ng, gi? kinh doanh s?n ph?m, d?ch v? cn c? v?o s? li?u c?a c? quan th?ng k? ho?c c? quan qu?n l? th? tr??ng b?t ?ng s?n. Tr??ng h?p kh?ng c? s? li?u c?a c? quan th?ng k? ho?c c? quan qu?n l? th? tr??ng b?t ?ng s?n th? th?c hi?n nh? sau:?i v?i tr??ng h?p x?c ?nh m?c bi?n ?ng c?a gi? chuy?n nh??ng th? cn c? theo ch? s? gi? ti?u d?ng nh?m nh? ? v? v?t li?u x?y d?ng b?nh qu?n 03 nm li?n k? tr??c th?i i?m ?nh gi? ?t do c? quan nh? n??c c? th?m quy?n c?ng b? ?p d?ng tr?n ?a b?n h?nh ch?nh c?p t?nh, tr??ng h?p ?a ph??ng kh?ng c?ng b? ch? s? gi? ti?u d?ng nh?m nh? ? v? v?t li?u x?y d?ng th? l?y theo ch? s? gi? ti?u d?ng nh?m nh? ? v? v?t li?u x?y d?ng c?a c? n??c;?i v?i tr??ng h?p x?c ?nh m?c bi?n ?ng c?a gi? thu? ?t, gi? thu? m?t b?ng th? cn c? theo m?c bi?n ?ng th? hi?n trong c?c h?p ?ng cho thu? ?t, cho thu? m?t b?ng; ?i v?i tr??ng h?p x?c ?nh m?c bi?n ?ng c?a gi? kinh doanh s?n ph?m, d?ch v? th? cn c? s? li?u th?c t? tr?n th? tr??ng do t? ch?c th?c hi?n ?nh gi? ?t i?u tra, kh?o s?t v? ? xu?t ? H?i ?ng th?m ?nh gi? ?t quy?t ?nh;) Cn c? t?nh h?nh th?c t? t?i ?a ph??ng, S? T?i nguy?n v? M?i tr??ng ch? tr?, ph?i h?p v?i c?c S?, ng?nh c? li?n quan tham m?u, tr?nh ?y ban nh?n d?n c?p t?nh quy ?nh c? th? t? l? b?n h?ng, t? l? l?p ?y ? ?p d?ng ch?m nh?t t? ng?y 01 th?ng 01 nm 2025. Trong tr??ng h?p c?n thi?t, ?y ban nh?n d?n c?p t?nh i?u ch?nh ? ph? h?p v?i t?nh h?nh th?c t? c?a ?a ph??ng.Trong th?i gian ?y ban nh?n d?n c?p t?nh ch?a quy ?nh t? l? b?n h?ng, t? l? l?p ?y th? t? ch?c th?c hi?n ?nh gi? ?t cn c? s? li?u th?c t? c?a 03 d? ?n ?u t? c?ng m?c ?ch s? d?ng ?t ch?nh c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi? ? ? xu?t trong b?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t ?i v?i t?ng d? ?n ? H?i ?ng th?m ?nh gi? ?t xem x?t, quy?t ?nh.?i v?i th?i gian b?n h?ng, th?i i?m b?t ?u b?n h?ng, kinh doanh s?n ph?m, d?ch v? th? cn c? v?o ti?n ? ? ??c x?c ?nh trong ch? tr??ng ?u t? ho?c h? s? m?i th?u th?c hi?n d? ?n ?u t? ho?c quy?t ?nh ph? duy?t, ch?p thu?n d? ?n ?u t? ? ??c t?nh doanh thu ph?t tri?n c?a d? ?n. Tr??ng h?p trong c?c vn b?n v? ch? tr??ng ?u t? ho?c h? s? m?i th?u th?c hi?n d? ?n ?u t? ho?c quy?t ?nh ph? duy?t, ch?p thu?n d? ?n ?u t? ch?a x?c ?nh th?i gian b?n h?ng, th?i i?m b?t ?u b?n h?ng th? ?y ban nh?n d?n c?p t?nh quy ?nh ph? h?p v?i t?nh h?nh th?c t? t?i ?a ph??ng cho c?c nh?m d? ?n c?ng m?c ?ch s? d?ng ?t ch?nh ho?c t?ng d? ?n c? th? ? ?p d?ng ho?c t? ch?c th?c hi?n ?nh gi? ?t cn c? s? li?u th?c t? c?a 03 d? ?n ?u t? c?ng m?c ?ch s? d?ng ?t ch?nh c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi? ? xu?t ? H?i ?ng th?m ?nh gi? ?t xem x?t, quy?t ?nh.3. ??c t?nh t?ng chi ph? ph?t tri?n c?a th?a ?t, khu ?ta) C?c chi ph? ?u t? x?y d?ng ? x?c ?nh gi? ?t trong Ngh? ?nh n?y bao g?m:- Chi ph? x?y d?ng c?c c?ng tr?nh, h?ng m?c c?ng tr?nh c?a d? ?n (c? t?nh ?n chi ph? d? ph?ng cho y?u t? tr??t gi?);- Chi ph? x?y d?ng c?c c?ng tr?nh, h?ng m?c c?ng tr?nh x?y d?ng t?m, ph? tr? ph?c v? thi c?ng; chi ph? ph? d? c?c c?ng tr?nh x?y d?ng kh?ng thu?c ph?m vi c?a c?ng t?c ph? d? gi?i ph?ng m?t b?ng ? ??c x?c ?nh trong chi ph? b?i th??ng, h? tr?, t?i ?nh c?;- Chi ph? thi?t b?;- Chi ph? qu?n l? d? ?n;- Chi ph? t? v?n ?u t? x?y d?ng;- Chi ph? kh?c theo quy ?nh c?a ph?p lu?t v? x?y d?ng m? g?p ph?n tr?c ti?p h?nh th?nh doanh thu ph?t tri?n c?a d? ?n, do t? ch?c th?c hi?n ?nh gi? ?t l?a ch?n ?i v?i t?ng d? ?n c? th?, ? xu?t H?i ?ng th?m ?nh gi? ?t xem x?t, quy?t ?nh.Tr??ng h?p ?p d?ng su?t v?n ?u t? th? th?c hi?n theo quy ?nh c?a ph?p lu?t x?y d?ng v? su?t v?n ?u t? x?y d?ng c?ng tr?nh.Tr??ng h?p x?c ?nh gi? ?t ?i v?i d? ?n l?n bi?n ho?c h?ng m?c l?n bi?n trong d? ?n ?u t? th? ngo?i chi ph? l?n bi?n ? ??c c? quan nh? n??c c? th?m quy?n ph? duy?t c?n bao g?m c?c chi ph? ?u t? x?y d?ng t?i i?m n?y m? ch?a ??c x?c ?nh trong d? ?n l?n bi?n ho?c h?ng m?c l?n bi?n trong d? ?n ?u t? ? ??c ph? duy?t.Tr??ng h?p th?a ?t, khu ?t c?n ?nh gi? th?c hi?n d? ?n ?u t? x?y d?ng kinh doanh nh? ? ? b?n ho?c ? b?n k?t h?p cho thu? ??c chuy?n nh??ng quy?n s? d?ng ?t d??i h?nh th?c ph?n l?, b?n n?n th? kh?ng t?nh chi ph? x?y d?ng nh? ? trong chi ph? ?u t? x?y d?ng;b) Chi ph? kinh doanh bao g?m: chi ph? ti?p th?, qu?ng c?o, b?n h?ng, chi ph? qu?n l? v?n h?nh ??c t?nh b?ng t? l? % tr?n doanh thu ph? h?p v?i t?nh ch?t, quy m? d? ?n v? t?nh h?nh th?c t? t?i ?a ph??ng;c) Chi ph? l?i vay, l?i nhu?n c?a nh? ?u t? c? t?nh ?n v?n ch? s? h?u, r?i ro trong kinh doanh ??c t?nh b?ng t? l? % nh?n v?i t?ng c?a chi ph? quy ?nh t?i i?m a, i?m b kho?n n?y v? gi? tr? quy?n s? d?ng ?t c?a th?a ?t, khu ?t c?n ?nh gi? theo quy ?nh t?i kho?n 6 i?u n?y;d) T?ng chi ph? ph?t tri?n c?a th?a ?t, khu ?t quy ?nh t?i kho?n n?y kh?ng bao g?m kinh ph? b?i th??ng, h? tr?, t?i ?nh c? theo ph??ng ?n ? ??c c?p c? th?m quy?n ph? duy?t. Vi?c ho?n tr? kinh ph? b?i th??ng, h? tr?, t?i ?nh c? m? nh? ?u t? ? t? nguy?n ?ng tr??c th?c hi?n theo quy ?nh t?i kho?n 2 i?u 94 Lu?t ?t ai;) Cn c? th?ng tin v? c?c d? ?n t??ng t? trong khu v?c ?nh gi? ho?c khu v?c l?n c?n g?n nh?t, S? T?i nguy?n v? M?i tr??ng ch? tr?, ph?i h?p v?i c?c s?, ng?nh c? li?n quan tham m?u, tr?nh ?y ban nh?n d?n c?p t?nh quy ?nh c? th? c?c t? l? % ? x?c ?nh chi ph? kinh doanh; chi ph? l?i vay, l?i nhu?n c?a nh? ?u t? c? t?nh ?n v?n ch? s? h?u, r?i ro trong kinh doanh cho c?c nh?m d? ?n c?ng m?c ?ch s? d?ng ?t ch?nh ho?c t?ng d? ?n c? th? ? ?p d?ng ch?m nh?t t? ng?y 01 th?ng 01 nm 2025. Trong tr??ng h?p c?n thi?t, ?y ban nh?n d?n c?p t?nh i?u ch?nh ? ph? h?p v?i t?nh h?nh th?c t? c?a ?a ph??ng.Trong th?i gian ?y ban nh?n d?n c?p t?nh ch?a quy ?nh chi ph? kinh doanh th? chi ph? kinh doanh ??c x?c ?nh b?ng m?c b?nh qu?n c?a 03 d? ?n ?u t? c?ng m?c ?ch s? d?ng ?t ch?nh c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi?.Trong th?i gian ?y ban nh?n d?n c?p t?nh ch?a quy ?nh t? l? % ? t?nh chi ph? l?i vay, l?i nhu?n c?a nh? ?u t? c? t?nh ?n v?n ch? s? h?u, r?i ro trong kinh doanh th? t? ch?c th?c hi?n ?nh gi? ?t ? xu?t trong b?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t ?i v?i t?ng d? ?n ? H?i ?ng th?m ?nh gi? ?t xem x?t, quy?t ?nh.?i v?i th?i gian x?y d?ng, ti?n ? x?y d?ng th? cn c? v?o ti?n ? ? ??c x?c ?nh trong ch? tr??ng ?u t? ho?c h? s? m?i th?u th?c hi?n d? ?n ?u t? ho?c quy?t ?nh ph? duy?t, ch?p thu?n d? ?n ?u t? ? ??c t?nh chi ph? ph?t tri?n c?a d? ?n. Tr??ng h?p trong c?c vn b?n v? ch? tr??ng ?u t? ho?c h? s? m?i th?u th?c hi?n d? ?n ?u t? ho?c quy?t ?nh ph? duy?t, ch?p thu?n d? ?n ?u t? ch?a x?c ?nh th?i gian x?y d?ng, ti?n ? x?y d?ng th? ?y ban nh?n d?n c?p t?nh quy ?nh ph? h?p v?i t?nh h?nh th?c t? t?i ?a ph??ng cho c?c nh?m d? ?n c?ng m?c ?ch s? d?ng ?t ch?nh ho?c t?ng d? ?n c? th? ? ?p d?ng ho?c t? ch?c th?c hi?n ?nh gi? ?t cn c? s? li?u th?c t? c?a 03 d? ?n ?u t? c?ng m?c ?ch s? d?ng ?t ch?nh c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi? ? xu?t ? H?i ?ng th?m ?nh gi? ?t xem x?t, quy?t ?nh.4. Vi?c ??c t?nh t?ng chi ph? ?u t? x?y d?ng ??c th?c hi?n nh? sau:a) Chi ph? ?u t? x?y d?ng ??c ??c t?nh theo quy ho?ch chi ti?t x?y d?ng ho?c quy ho?ch t?ng m?t b?ng ho?c h? s? thi?t k? c? s? ho?c h? s? thi?t k? thi c?ng ??c c? quan c? th?m quy?n th?m ?nh, ph? duy?t. Vi?c ??c t?nh chi ph? ?u t? x?y d?ng quy ?nh t?i i?m n?y th?c hi?n theo quy ?nh c?a ph?p lu?t v? x?y d?ng;b) Vi?c ??c t?nh t?ng chi ph? ?u t? x?y d?ng cn c? theo th? t? ?u ti?n nh? sau:- D? to?n x?y d?ng ? ??c c? quan chuy?n m?n v? x?y d?ng th?m ?nh theo quy ?nh c?a ph?p lu?t v? x?y d?ng;- D? to?n x?y d?ng d?a tr?n ?nh m?c, ?n gi? do c? quan nh? n??c c? th?m quy?n ban h?nh, c?ng b? v? ? ??c c? quan, t? ch?c t? v?n th?m ?nh ho?c th?m tra ?c l?p. C? quan, t? ch?c t? v?n th?m ?nh ho?c th?m tra ?c l?p ch?u tr?ch nhi?m tr??c ph?p lu?t v? k?t qu? th?m ?nh ho?c th?m tra ?i v?i d? to?n x?y d?ng m? m?nh ? th?c hi?n;- Su?t v?n ?u t? x?y d?ng do B? X?y d?ng c?ng b?;c) Tr??ng h?p ch?a c? c?c cn c? quy ?nh t?i i?m b kho?n n?y th? t? ch?c th?c hi?n ?nh gi? ?t thu th?p th?ng tin v? chi ph? th?c t? ph? bi?n c?a 03 d? ?n ?u t? c?ng m?c ?ch s? d?ng ?t ch?nh c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi? ? ? xu?t trong B?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t l?m c? s? ? H?i ?ng th?m ?nh gi? ?t xem x?t, quy?t ?nh.5. Vi?c ??c t?nh c?c kho?n doanh thu, chi ph? th?c hi?n theo t?ng nm th?c hi?n d? ?n v? ph?i chi?t kh?u v? gi? tr? hi?n t?i t?i th?i i?m ?nh gi? ?t. Vi?c ??c t?nh t?ng doanh thu ph?t tri?n, t?ng chi ph? ph?t tri?n c?a khu ?t, th?a ?t th?c hi?n theo c?ng th?c sau:T?ng doanh thu ph?t tri?n = T?ng chi ph? ph?t tri?n = Trong ?:- TRi l? doanh thu nm th? i c?a d? ?n;- Ci l? chi ph? nm th? i c?a d? ?n;- r l? t? l? chi?t kh?u t?nh theo l?i su?t cho vay trung h?n (t? 01 nm ?n 03 nm) b?nh qu?n b?ng ti?n Vi?t Nam ?i v?i d? ?n ?u t?, kinh doanh b?t ?ng s?n c?a c?c ng?n h?ng th??ng m?i nh? n??c c?a nm li?n k? t?nh ?n h?t qu? g?n nh?t c? s? li?u tr??c th?i i?m ?nh gi?;- n l? s? nm b?n h?ng c?a d? ?n (t?nh tr?n nm);- m l? s? nm x?y d?ng v? ph?t sinh chi ph? c?a d? ?n (t?nh tr?n nm).6. X?c ?nh gi? ?t c?a th?a ?t, khu ?t c?n ?nh gi?Gi? tr? quy?n s? d?ng ?t c?a th?a ?t, khu ?t c?n ?nh gi? ??c x?c ?nh theo c?ng th?c sau:Gi? tr? quy?n s? d?ng ?t c?a th?a ?t, khu ?t c?n ?nh gi?=T?ng doanh thu ph?t tri?n-T?ng chi ph? ph?t tri?nGi? ?t c?a th?a ?t, khu ?t c?n ?nh gi? ??c x?c ?nh theo c?ng th?c sau:Gi? ?t c?a th?a ?t, khu ?t c?n ?nh gi?=Gi? tr? quy?n s? d?ng ?t c?a th?a ?t, khu ?t c?n ?nh gi?Di?n t?ch th?a ?t, khu ?t c?n ?nh gi?7. Tr??ng h?p khu ?t c? di?n t?ch giao ?t c? thu ti?n s? d?ng ?t (sau ?y g?i l? giao ?t), c? di?n t?ch cho thu? ?t tr? ti?n thu? ?t m?t l?n cho c? th?i gian thu? (sau ?y g?i l? cho thu? ?t) th? gi? ?t c?a th?a ?t c?n ?nh gi? quy ?nh t?i kho?n 6 i?u n?y ??c x?c ?nh theo t?ng doanh thu ph?t tri?n v? t?ng chi ph? ph?t tri?n c?a t?ng ph?n di?n t?ch giao ?t, cho thu? ?t.Vi?c ph?n b? chi ph? x?y d?ng k?t c?u h? t?ng k? thu?t theo t?ng ph?n di?n t?ch giao ?t, cho thu? ?t ??c th?c hi?n theo c?ng th?c sau:Chi ph? x?y d?ng k?t c?u h? t?ng k? thu?t ?i v?i ph?n di?n t?ch giao ?t=T?ng chi ph? x?y d?ng k?t c?u h? t?ng k? thu?t c?a d? ?nxDi?n t?ch giao ?tT?ng di?n t?ch giao ?t v? cho thu? ?tChi ph? x?y d?ng k?t c?u h? t?ng k? thu?t ?i v?i ph?n di?n t?ch cho thu? ?t=T?ng chi ph? x?y d?ng k?t c?u h? t?ng k? thu?t c?a d? ?nxDi?n t?ch cho thu? ?tT?ng di?n t?ch giao ?t v? cho thu? ?tTrong ?: T?ng chi ph? x?y d?ng k?t c?u h? t?ng k? thu?t c?a d? ?n ??c x?c ?nh trong chi ph? ?u t? x?y d?ng quy ?nh t?i kho?n 3 i?u n?y ??c th?c hi?n theo quy ?nh c?a ph?p lu?t v? x?y d?ng.8. Tr??ng h?p th?a ?t, khu ?t c?n ?nh gi? ??c c? quan nh? n??c c? th?m quy?n giao ?t, cho thu? ?t ? th?c hi?n d? ?n ?u t? theo nhi?u quy?t ?nh th? th?c hi?n nh? sau:a) Tr??ng h?p c? ?y ? i?u ki?n ? t?nh ??c doanh thu ph?t tri?n, chi ph? ph?t tri?n c?a th?a ?t, khu ?t th? x?c ?nh doanh thu ph?t tri?n ??c t?nh, chi ph? ph?t tri?n ??c t?nh ??c th?c hi?n theo di?n t?ch giao ?t, cho thu? ?t c?a quy?t ?nh ?;b) Tr??ng h?p kh?ng ??c t?nh ??c ?y ? doanh thu ph?t tri?n c?a th?a ?t, khu ?t ho?c chi ph? ph?t tri?n ??c t?nh l?n h?n doanh thu ph?t tri?n ??c t?nh ?i v?i di?n t?ch c?n ?nh gi? ?t th? vi?c x?c ?nh doanh thu ph?t tri?n ??c t?nh, chi ph? ph?t tri?n ??c t?nh ??c th?c hi?n cho to?n b? d? ?n theo quy ho?ch chi ti?t x?y d?ng ho?c quy ho?ch t?ng m?t b?ng ??c c? quan c? th?m quy?n ph? duy?t.9. Trong th?i h?n 05 ng?y l?m vi?c k? t? ng?y nh?n ??c vn b?n y?u c?u c?a c? quan c? ch?c nng qu?n l? ?t ai, c?c ng?n h?ng th??ng m?i nh? n??c c? tr?ch nhi?m cung c?p th?ng tin b?ng vn b?n v? l?i su?t cho vay trung h?n quy ?nh t?i kho?n 5 i?u n?y.10. Vi?c x?c ?nh gi? ?t b?ng ph??ng ph?p th?ng d? ??c minh h?a chi ti?t t?i v? d? s? 03 Ph? l?c II ban h?nh k?m theo Ngh? ?nh n?y.i?u 7. Tr?nh t?, n?i dung x?c ?nh gi? ?t theo ph??ng ph?p h? s? i?u ch?nh gi? ?t1. Kh?o s?t, thu th?p th?ng tin v? c?c th?a ?t c?n ?nh gi? theo v? tr? ?t, khu v?c quy ?nh trong b?ng gi? ?t, bao g?m: v? tr?, di?n t?ch, lo?i ?t v? th?i h?n s? d?ng, th?ng tin gi? ?t trong b?ng gi? ?t.2. Kh?o s?t, thu th?p th?ng tin v? gi? ?t theo quy ?nh t?i c?c i?m a, b, c kho?n 3 v? kho?n 4 i?u 158 Lu?t ?t ai cho t?ng v? tr? ?t, khu v?c.Tr??ng h?p th?a ?t l?a ch?n ? thu th?p th?ng tin c? t?i s?n g?n li?n v?i ?t th? th?c hi?n chi?t tr? gi? tr? t?i s?n g?n li?n v?i ?t ? x?c ?nh gi? ?t c?a th?a ?t theo quy ?nh t?i kho?n 4 v? kho?n 5 i?u 4 c?a Ngh? ?nh n?y.3. X?c ?nh gi? ?t th? tr??ng c?a t?ng v? tr? ?t, khu v?c:a) Th?ng k? gi? ?t thu th?p ??c theo t?ng v? tr? ?t, khu v?c;b) Tr??ng h?p gi? ?t thu th?p theo t?ng v? tr? ?t, khu v?c m? nhi?u th?a ?t c? t?nh t??ng ?ng nh?t ?nh v? gi? ?t n?u c? tr??ng h?p gi? ?t qu? cao ho?c qu? th?p so v?i m?t b?ng chung th? lo?i b? th?ng tin gi? ?t n?y tr??c khi x?c ?nh gi? ?t th? tr??ng;c) Gi? ?t th? tr??ng c?a t?ng v? tr? ?t, khu v?c ??c x?c ?nh b?ng c?ch l?y b?nh qu?n s? h?c c?a c?c m?c gi? ?t t?i v? tr? ?t, khu v?c ?.4. X?c ?nh h? s? i?u ch?nh gi? ?tH? s? i?u ch?nh gi? ?t ??c x?c ?nh theo t?ng lo?i ?t, v? tr? ?t, khu v?c b?ng c?ch l?y gi? ?t th? tr??ng chia cho gi? ?t trong b?ng gi? ?t t?i v? tr? ?t, khu v?c ?.5. Gi? ?t c?a th?a ?t c?n ?nh gi? t?i t?ng v? tr? ?t, khu v?c ??c x?c ?nh nh? sau:Gi? ?t c?a th?a ?t c?n ?nh gi?=Gi? ?t trong b?ng gi? ?t c?a th?a ?t c?n ?nh gi?xH? s? i?u ch?nh gi? ?ti?u 8. C?c y?u t? ?nh h??ng ?n gi? ?t1. C?c y?u t? ?nh h??ng ?n gi? ?t ?i v?i ?t phi n?ng nghi?p, bao g?m:a) V? tr?, ?a i?m c?a th?a ?t, khu ?t;b) i?u ki?n v? giao th?ng: ? r?ng, k?t c?u m?t ??ng, ti?p gi?p v?i 01 ho?c nhi?u m?t ??ng;c) i?u ki?n v? c?p tho?t n??c, c?p i?n;d) Di?n t?ch, k?ch th??c, h?nh th? c?a th?a ?t, khu ?t;) C?c y?u t? li?n quan ?n quy ho?ch x?y d?ng g?m: h? s? s? d?ng ?t, m?t ? x?y d?ng, ch? gi?i x?y d?ng, gi?i h?n v? chi?u cao c?ng tr?nh x?y d?ng, gi?i h?n s? t?ng h?m ??c x?y d?ng theo quy ho?ch chi ti?t x?y d?ng ? ??c c? quan nh? n??c c? th?m quy?n ph? duy?t (n?u c?);e) Hi?n tr?ng m?i tr??ng, an ninh;g) Th?i h?n s? d?ng ?t;h) C?c y?u t? kh?c ?nh h??ng ?n gi? ?t ph? h?p v?i i?u ki?n th?c t?, truy?n th?ng vn h?a, phong t?c t?p qu?n c?a ?a ph??ng.2. C?c y?u t? ?nh h??ng ?n gi? ?t ?i v?i ?t n?ng nghi?p, bao g?m:a) Nng su?t c?y tr?ng, v?t nu?i;b) V? tr?, ?c i?m th?a ?t, khu ?t: kho?ng c?ch g?n nh?t ?n n?i s?n xu?t, ti?u th? s?n ph?m;c) i?u ki?n giao th?ng ph?c v? s?n xu?t, ti?u th? s?n ph?m: ? r?ng, c?p ??ng, k?t c?u m?t ??ng; i?u ki?n v? ?a h?nh;d) Th?i h?n s? d?ng ?t, tr? ?t n?ng nghi?p ??c Nh? n??c giao cho h? gia ?nh, c? nh?n theo h?n m?c giao ?t n?ng nghi?p, ?t n?ng nghi?p trong h?n m?c nh?n chuy?n quy?n th? kh?ng cn c? v?o th?i h?n s? d?ng ?t;) C?c y?u t? kh?c ?nh h??ng ?n gi? ?t ph? h?p v?i th?c t?, truy?n th?ng vn h?a, phong t?c t?p qu?n c?a ?a ph??ng.3. S? T?i nguy?n v? M?i tr??ng ch? tr?, ph?i h?p v?i c?c S?, ng?nh c? li?n quan tham m?u, tr?nh ?y ban nh?n d?n c?p t?nh quy ?nh c? th? c?c y?u t? ?nh h??ng ?n gi? ?t, m?c ? ch?nh l?ch t?i a c?a t?ng y?u t? ?nh h??ng ?n gi? ?t ? x?c ?nh m?c t??ng ?ng nh?t ?nh, c?ch th?c i?u ch?nh ?i v?i t?ng m?c ? ch?nh l?ch c?a t?ng y?u t? ?nh h??ng ?n gi? ?t.Tr??ng h?p ?y ban nh?n d?n c?p t?nh ch?a quy ?nh ho?c quy ?nh c?n thi?u c?c y?u t? ?nh h??ng ?n gi? ?t, m?c ? ch?nh l?ch t?i a c?a t?ng y?u t? ?nh h??ng ?n gi? ?t, c?ch th?c i?u ch?nh ?i v?i t?ng m?c ? ch?nh l?ch c?a t?ng y?u t? ?nh h??ng ?n gi? ?t th? t? ch?c th?c hi?n ?nh gi? ?t ? xu?t c? th? trong B?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t ? H?i ?ng th?m ?nh gi? ?t xem x?t, quy?t ?nh.i?u 9. ?p d?ng ph??ng ph?p ?nh gi? ?t c?a c?c tr??ng h?p quy ?nh t?i i?m c kho?n 2 i?u 257 Lu?t ?t ai1. Tr??ng h?p giao ?t c? thu ti?n s? d?ng ?t, cho thu? ?t tr? ti?n thu? ?t m?t l?n cho c? th?i gian thu? m? theo quy ?nh t?i th?i i?m ban h?nh quy?t ?nh thu?c tr??ng h?p ?p d?ng ph??ng ph?p h? s? i?u ch?nh gi? ?t v? tr??ng h?p cho thu? ?t tr? ti?n thu? ?t h?ng nm th? ?p d?ng b?ng gi? ?t nh?n v?i h? s? i?u ch?nh gi? ?t t?i th?i i?m ban h?nh quy?t ?nh. Tr??ng h?p th?i i?m ban h?nh quy?t ?nh t? ng?y 01 th?ng 7 nm 2014 ?n ng?y 31 th?ng 12 nm 2014 m? thu?c tr??ng h?p ?p d?ng ph??ng ph?p h? s? i?u ch?nh gi? ?t t?i th?i i?m ban h?nh quy?t ?nh v? tr??ng h?p cho thu? ?t tr? ti?n thu? ?t h?ng nm th? ?p d?ng b?ng gi? ?t t?i th?i i?m ban h?nh quy?t ?nh nh?n v?i h? s? i?u ch?nh gi? ?t nm 2015.2. Tr??ng h?p giao ?t c? thu ti?n s? d?ng ?t, cho thu? ?t tr? ti?n thu? ?t m?t l?n cho c? th?i gian thu? m? theo quy ?nh t?i th?i i?m ban h?nh quy?t ?nh kh?ng thu?c tr??ng h?p ?p d?ng ph??ng ph?p h? s? i?u ch?nh gi? ?t th? ?p d?ng c?c ph??ng ph?p theo quy ?nh t?i c?c i?m a, b, c kho?n 5, c?c i?m a, b, c kho?n 6 i?u 158 Lu?t ?t ai v? c?c i?u 4, 5, 6 c?a Ngh? ?nh n?y.3. Tr??ng h?p giao ?t, cho thu? ?t theo ti?n ? b?i th??ng, h? tr?, t?i ?nh c? th? cn c? quy ?nh t?i kho?n 1 v? kho?n 2 i?u n?y ? ?p d?ng c?c ph??ng ph?p ?nh gi? ?t theo t?ng quy?t ?nh.4. ?i v?i tr??ng h?p quy ?nh t?i kho?n 3 i?u n?y khi ?p d?ng ph??ng ph?p th?ng d? ? ?nh gi? ?t th? x? l? nh? sau:a) Tr??ng h?p c? ?y ? i?u ki?n ? ??c t?nh ??c doanh thu ph?t tri?n, chi ph? ph?t tri?n c?a th?a ?t, khu ?t th? x?c ?nh doanh thu ph?t tri?n ??c t?nh, chi ph? ph?t tri?n ??c t?nh ??c th?c hi?n theo di?n t?ch giao ?t, cho thu? ?t c?a quy?t ?nh ?;b) Tr??ng h?p kh?ng ??c t?nh ??c ?y ? doanh thu ph?t tri?n c?a th?a ?t, khu ?t ho?c chi ph? ph?t tri?n ??c t?nh l?n h?n doanh thu ph?t tri?n ??c t?nh ?i v?i di?n t?ch c?n ?nh gi? ?t th? vi?c x?c ?nh doanh thu ph?t tri?n ??c t?nh, chi ph? ph?t tri?n ??c t?nh ??c th?c hi?n cho to?n b? d? ?n theo quy ho?ch chi ti?t x?y d?ng ho?c quy ho?ch t?ng m?t b?ng ??c c? quan c? th?m quy?n ph? duy?t.5. Vi?c x?c ?nh gi? ?t b?ng ph??ng ph?p th?ng d? ?i v?i tr??ng h?p quy ?nh t?i kho?n 4 i?u n?y ??c minh h?a chi ti?t t?i v? d? s? 04 Ph? l?c II ban h?nh k?m theo Ngh? ?nh n?y.i?u 10. Tr?ch nhi?m c?a c?c c? quan, ?n v? trong vi?c cung c?p th?ng tinC?c c? quan, t? ch?c, ?n v? ??c giao qu?n l?, khai th?c, s? d?ng ngu?n th?ng tin quy ?nh t?i i?m b kho?n 2 i?u 4 v? i?m b kho?n 1 i?u 5 c?a Ngh? ?nh n?y c? tr?ch nhi?m cung c?p th?ng tin ? ph?c v? c?ng t?c ?nh gi? ?t b?ng vn b?n ho?c ph??ng th?c i?n t? trong th?i h?n 05 ng?y l?m vi?c k? t? ng?y nh?n ??c vn b?n y?u c?u c?a t? ch?c th?c hi?n ?nh gi? ?t.Ch??ng IIIB?NG GI? ?TM?c 1. QUY ?NH CHUNGi?u 11. Cn c? x?y d?ng, i?u ch?nh, s?a ?i, b? sung b?ng gi? ?tVi?c x?y d?ng, i?u ch?nh, s?a ?i, b? sung b?ng gi? ?t ph?i th?c hi?n theo quy ?nh t?i i?u 158 Lu?t ?t ai v? c?c i?u 4, 5, 6, 7 c?a Ngh? ?nh n?y; k?t qu? t?ng h?p, ph?n t?ch th?ng tin v? gi? ?t th? tr??ng; k?t qu? th?c hi?n b?ng gi? ?t hi?n h?nh; c?c y?u t? t? nhi?n, kinh t? - x? h?i, qu?n l? v? s? d?ng ?t ai, c?c y?u t? ?nh h??ng ?n gi? ?t.i?u 12. N?i dung x?y d?ng, i?u ch?nh, s?a ?i, b? sung b?ng gi? ?t1. Quy ?nh c? th? gi? c?c lo?i ?t:a) Gi? ?t tr?ng c?y h?ng nm g?m ?t tr?ng l?a v? ?t tr?ng c?y h?ng nm kh?c;b) Gi? ?t tr?ng c?y l?u nm;c) Gi? ?t r?ng s?n xu?t;d) Gi? ?t nu?i tr?ng th?y s?n;) Gi? ?t l?m mu?i;e) Gi? ?t ? t?i n?ng th?n;g) Gi? ?t ? t?i ? th?;h) Gi? ?t khu c?ng nghi?p, c?m c?ng nghi?p;i) Gi? ?t th??ng m?i, d?ch v?;k) Gi? ?t c? s? s?n xu?t phi n?ng nghi?p;l) Gi? ?t s? d?ng cho ho?t ?ng kho?ng s?n;m) Gi? c?c lo?i ?t trong khu c?ng ngh? cao;n) Gi? c?c lo?i ?t kh?c theo ph?n lo?i ?t quy ?nh t?i i?u 9 Lu?t ?t ai ch?a ??c quy ?nh t? i?m a ?n i?m m kho?n n?y theo y?u c?u qu?n l? c?a ?a ph??ng.2. X?c ?nh gi? ?t ?i v?i m?t s? lo?i ?t kh?c trong b?ng gi? ?t:a) ?i v?i ?t r?ng ph?ng h? v? ?t r?ng ?c d?ng th? cn c? v?o gi? ?t r?ng s?n xu?t t?i khu v?c l?n c?n ? quy ?nh m?c gi? ?t;b) ?i v?i ?t chn nu?i t?p trung, c?c lo?i ?t n?ng nghi?p kh?c th? cn c? v?o gi? c?c lo?i ?t n?ng nghi?p t?i khu v?c l?n c?n ? quy ?nh m?c gi? ?t;c) ?i v?i ?t s? d?ng v?o c?c m?c ?ch c?ng c?ng c? m?c ?ch kinh doanh, ?t phi n?ng nghi?p kh?c th? cn c? v?o gi? ?t c? s? s?n xu?t phi n?ng nghi?p t?i khu v?c l?n c?n ? quy ?nh m?c gi? ?t;d) ?i v?i ?t x?y d?ng tr? s? c? quan, ?t x?y d?ng c?ng tr?nh s? nghi?p; ?t s? d?ng v?o c?c m?c ?ch c?ng c?ng kh?ng c? m?c ?ch kinh doanh, ?t t?n gi?o, t?n ng??ng s? d?ng; ?t ngh)a trang, nh? tang l?, c? s? h?a t?ng; ?t c? s? l?u tr? tro c?t th? cn c? v?o gi? ?t c?ng m?c ?ch s? d?ng t?i khu v?c l?n c?n ? quy ?nh m?c gi? ?t. Tr??ng h?p trong b?ng gi? ?t kh?ng c? gi? lo?i ?t c?ng m?c ?ch s? d?ng th? cn c? v?o gi? ?t ? t?i khu v?c l?n c?n ? quy ?nh m?c gi? ?t;) ?i v?i ?t s?ng, ng?i, k?nh, r?ch, su?i v? m?t n??c chuy?n d?ng th? cn c? v?o m?c ?ch s? d?ng ? quy ?nh m?c gi? ?t cho ph? h?p;3. Gi? ?t trong b?ng gi? ?t ?i v?i ?t s? d?ng c? th?i h?n ??c t?nh t??ng ?ng v?i th?i h?n s? d?ng ?t l? 70 nm, tr? ?t n?ng nghi?p ??c Nh? n??c giao cho h? gia ?nh, c? nh?n theo h?n m?c giao ?t n?ng nghi?p, ?t n?ng nghi?p trong h?n m?c nh?n chuy?n quy?n th? kh?ng cn c? v?o th?i h?n s? d?ng ?t.i?u 13. Chu?n b? x?y d?ng b?ng gi? ?tVi?c chu?n b? x?y d?ng b?ng gi? ?t l?n ?u ? c?ng b? v? ?p d?ng t? ng?y 01 th?ng 01 nm 2026 th?c hi?n nh? sau:1. S? T?i nguy?n v? M?i tr??ng l?p d? ?n x?y d?ng b?ng gi? ?t, trong ? x?c ?nh n?i dung, th?i gian, ti?n ?, d? to?n kinh ph? th?c hi?n v? c?c n?i dung li?n quan.2. S? T?i nguy?n v? M?i tr??ng chu?n b? h? s? th?m ?nh d? ?n x?y d?ng b?ng gi? ?t v? g?i S? T?i ch?nh; S? T?i ch?nh c? tr?ch nhi?m th?m ?nh v? g?i vn b?n th?m ?nh h? s? d? ?n x?y d?ng b?ng gi? ?t v? S? T?i nguy?n v? M?i tr??ng. H? s? th?m ?nh d? ?n x?y d?ng b?ng gi? ?t g?m:a) C?ng vn ? ngh? th?m ?nh d? ?n x?y d?ng b?ng gi? ?t;b) D? th?o D? ?n x?y d?ng b?ng gi? ?t;c) D? th?o T? tr?nh v? vi?c ph? duy?t d? ?n;d) D? th?o Quy?t ?nh c?a ?y ban nh?n d?n c?p t?nh v? vi?c ph? duy?t d? ?n.3. S? T?i nguy?n v? M?i tr??ng ti?p thu, ho?n thi?n ? ki?n th?m ?nh v? tr?nh ?y ban nh?n d?n c?p t?nh h? s? d? ?n x?y d?ng b?ng gi? ?t. H? s? d? ?n x?y d?ng b?ng gi? ?t g?m:a) D? ?n x?y d?ng b?ng gi? ?t sau khi ? ti?p thu, ho?n thi?n ? ki?n th?m ?nh;b) T? tr?nh v? vi?c ph? duy?t d? ?n;c) D? th?o Quy?t ?nh c?a ?y ban nh?n d?n c?p t?nh v? vi?c ph? duy?t d? ?n;d) Vn b?n th?m ?nh h? s? d? ?n x?y d?ng b?ng gi? ?t.4. ?y ban nh?n d?n c?p t?nh ch? ?o c?c s?, ng?nh, ?y ban nh?n d?n c?p huy?n, Ban qu?n l? khu c?ng ngh? cao, khu kinh t? (n?u c?) ? th?c hi?n x?y d?ng b?ng gi? ?t.5. S? T?i nguy?n v? M?i tr??ng l?a ch?n t? ch?c th?c hi?n ?nh gi? ?t ? x?y d?ng b?ng gi? ?t theo quy ?nh c?a ph?p lu?t v? ?u th?u. Tr??ng h?p t?i th?i i?m ?ng th?u, kh?ng c? nh? th?u n?o tham d? th? ??c gia h?n 01 l?n. Sau khi gia h?n m? kh?ng l?a ch?n ??c nh? th?u th? S? T?i nguy?n v? M?i tr??ng giao nhi?m v? cho ?n v? s? nghi?p c?ng l?p ? i?u ki?n ho?t ?ng t? v?n x?c ?nh gi? ?t.6. Th?nh l?p H?i ?ng th?m ?nh b?ng gi? ?t, T? gi?p vi?c c?a H?i ?ng:a) S? T?i ch?nh tr?nh ?y ban nh?n d?n c?p t?nh th?nh ph?n H?i ?ng th?m ?nh b?ng gi? ?t theo quy ?nh t?i kho?n 1 i?u 161 Lu?t ?t ai ? th?m ?nh d? th?o b?ng gi? ?t, trong ?:?i di?n t? ch?c t? v?n x?c ?nh gi? ?t tham gia H?i ?ng l? ng??i ? i?u ki?n h?nh ngh? t? v?n x?c ?nh gi? ?t theo quy ?nh v? kh?ng thu?c t? ch?c t? v?n x?c ?nh gi? ?t ??c thu? ? x?y d?ng, i?u ch?nh, s?a ?i, b? sung b?ng gi? ?t;Chuy?n gia v? gi? ?t tham gia H?i ?ng l? ng??i c? t?i thi?u 05 nm kinh nghi?m l?m vi?c m?t trong c?c l)nh v?c t?i ch?nh ?t ai, qu?n l? gi?, qu?n l? ?t ai, th?m ?nh gi?.b) S? T?i ch?nh tr?nh Ch? t?ch H?i ?ng th?m ?nh b?ng gi? ?t quy?t ?nh th?nh l?p T? gi?p vi?c c?a H?i ?ng, bao g?m: ?i di?n l?nh ?o S? T?i ch?nh l?m T? tr??ng v? ?i di?n c?c c? quan c? ch?c nng qu?n l? ?t ai, x?y d?ng, k? ho?ch v? ?u t?, thu? v? c?c th?nh vi?n kh?c do Ch? t?ch H?i ?ng quy?t ?nh. T? gi?p vi?c c? tr?ch nhi?m chu?n b? c?c n?i dung theo ph?n c?ng ? ? xu?t, b?o c?o H?i ?ng th?m ?nh b?ng gi? ?t xem x?t t?i phi?n h?p th?m ?nh.i?u 14. Tr?nh t?, th? t?c x?y d?ng b?ng gi? ?tVi?c x?y d?ng b?ng gi? ?t l?n ?u ? c?ng b? v? ?p d?ng t? ng?y 01 th?ng 01 nm 2026 th?c hi?n nh? sau:1. T? ch?c th?c hi?n ?nh gi? ?t ti?n h?nh x?y d?ng b?ng gi? ?t nh? sau:a) i?u tra, kh?o s?t, thu th?p th?ng tin ph?c v? vi?c x?y d?ng b?ng gi? ?t theo khu v?c, v? tr?; vi?c x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n;b) X?c ?nh lo?i ?t, khu v?c, v? tr? ?t t?i t?ng x?, ph??ng, th? tr?n ?i v?i khu v?c x?y d?ng b?ng gi? ?t theo khu v?c, v? tr?; x?c ?nh lo?i ?t, t?ng s? th?a ?t, s? th?a ?t c?a m?i lo?i ?t ?i v?i khu v?c x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n;c) T?ng h?p, ho?n thi?n h? s? k?t qu? i?u tra, kh?o s?t, thu th?p th?ng tin t?i c?p x?, c?p huy?n, c?p t?nh; ph?n t?ch, ?nh gi? k?t qu? th?c hi?n b?ng gi? ?t hi?n h?nh ?i v?i vi?c x?y d?ng b?ng gi? ?t theo khu v?c, v? tr?;d) T?ng h?p k?t qu? i?u tra, kh?o s?t, thu th?p th?ng tin; thi?t l?p v?ng gi? tr?; l?a ch?n th?a ?t chu?n v? x?c ?nh gi? cho th?a ?t chu?n; l?p b?ng t? l? so s?nh ?i v?i vi?c x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n;) X?y d?ng d? th?o b?ng gi? ?t v? d? th?o B?o c?o thuy?t minh x?y d?ng b?ng gi? ?t.2. S? T?i nguy?n v? M?i tr??ng c? tr?ch nhi?m x?y d?ng d? th?o T? tr?nh v? vi?c ban h?nh b?ng gi? ?t; ng h? s? l?y ? ki?n ?i v?i d? th?o b?ng gi? ?t tr?n trang th?ng tin i?n t? c?a ?y ban nh?n d?n c?p t?nh, S? T?i nguy?n v? M?i tr??ng trong th?i gian 30 ng?y; l?y ? ki?n b?ng vn b?n ?i v?i d? th?o b?ng gi? ?t c?a ?y ban M?t tr?n T? qu?c Vi?t Nam c?p t?nh, c?c t? ch?c th?nh vi?n c?a M?t tr?n, c? quan thu?, t? ch?c c?ng ch?ng nh? n??c, t? ch?c t? v?n x?c ?nh gi? ?t; ti?p thu, ho?n thi?n d? th?o T? tr?nh v? vi?c ban h?nh b?ng gi? ?t; ch? ?o t? ch?c th?c hi?n ?nh gi? ?t ti?p thu, gi?i tr?nh ? ki?n g?p ?, ho?n thi?n d? th?o b?ng gi? ?t v? B?o c?o thuy?t minh x?y d?ng b?ng gi? ?t.3. S? T?i nguy?n v? M?i tr??ng tr?nh H?i ?ng th?m ?nh b?ng gi? ?t h? s? tr?nh th?m ?nh b?ng gi? ?t; H?i ?ng th?m ?nh b?ng gi? ?t th?c hi?n th?m ?nh b?ng gi? ?t v? g?i vn b?n th?m ?nh b?ng gi? ?t v? S? T?i nguy?n v? M?i tr??ng.4. S? T?i nguy?n v? M?i tr??ng t? ch?c th?c hi?n ti?p thu, gi?i tr?nh, ch?nh s?a v? ho?n thi?n d? th?o b?ng gi? ?t theo ? ki?n c?a H?i ?ng th?m ?nh b?ng gi? ?t; tr?nh ?y ban nh?n d?n c?p t?nh.5. ?y ban nh?n d?n c?p t?nh tr?nh H?i ?ng nh?n d?n c?ng c?p quy?t ?nh b?ng gi? ?t, c?ng b? c?ng khai v? ch? ?o c?p nh?t v?o c? s? d? li?u qu?c gia v? ?t ai.i?u 15. H? s? l?y ? ki?n g?p ? ?i v?i d? th?o b?ng gi? ?t, tr?nh H?i ?ng th?m ?nh b?ng gi? ?t, tr?nh H?i ?ng nh?n d?n c?p t?nh th?ng qua b?ng gi? ?t1. H? s? l?y ? ki?n g?p ? ?i v?i d? th?o b?ng gi? ?t:a) D? th?o T? tr?nh v? vi?c ban h?nh b?ng gi? ?t;b) D? th?o b?ng gi? ?t;c) D? th?o B?o c?o thuy?t minh x?y d?ng b?ng gi? ?t.2. H? s? tr?nh th?m ?nh b?ng gi? ?t:a) T? tr?nh v? vi?c ban h?nh b?ng gi? ?t;b) D? th?o b?ng gi? ?t;c) B?o c?o thuy?t minh x?y d?ng b?ng gi? ?t;d) B?o c?o ti?p thu, gi?i tr?nh ? ki?n g?p ? ?i v?i d? th?o b?ng gi? ?t.3. H? s? tr?nh H?i ?ng nh?n d?n c?p t?nh quy?t ?nh b?ng gi? ?t:a) T? tr?nh v? vi?c ban h?nh b?ng gi? ?t;b) D? th?o b?ng gi? ?t;c) B?o c?o thuy?t minh x?y d?ng b?ng gi? ?t;d) B?o c?o ti?p thu, gi?i tr?nh ? ki?n g?p ? ?i v?i d? th?o b?ng gi? ?t;) Vn b?n th?m ?nh b?ng gi? ?t;e) B?o c?o ti?p thu, gi?i tr?nh ? ki?n th?m ?nh b?ng gi? ?t.i?u 16. i?u ch?nh, s?a ?i, b? sung b?ng gi? ?t1. B?ng gi? ?t do ?y ban nh?n d?n c?p t?nh tr?nh H?i ?ng nh?n d?n c?ng c?p quy?t ?nh i?u ch?nh, s?a ?i, b? sung h?ng nm ? c?ng b? v? ?p d?ng t? ng?y 01 th?ng 01 c?a nm ti?p theo ho?c trong nm th?c hi?n nh? sau:a) i?u ch?nh, s?a ?i gi? ?t c?a t?ng lo?i ?t t?i t?ng khu v?c, v? tr? c? bi?n ?ng tr?n th? tr??ng ?i v?i khu v?c x?y d?ng b?ng gi? ?t theo khu v?c, v? tr?; gi? ?t c?a t?ng th?a ?t c? bi?n ?ng tr?n th? tr??ng ?i v?i khu v?c x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n;b) B? sung gi? ?t ch?a ??c quy ?nh trong b?ng gi? ?t hi?n h?nh c?a t?ng lo?i ?t t?i t?ng khu v?c, v? tr? ?i v?i khu v?c x?y d?ng b?ng gi? ?t theo khu v?c, v? tr?; c?a t?ng th?a ?t ?i v?i khu v?c x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n;c) Gi? nguy?n gi? ?t trong b?ng gi? ?t ? x?y d?ng, i?u ch?nh, s?a ?i, b? sung hi?n h?nh c?a t?ng lo?i ?t t?i t?ng khu v?c, v? tr? kh?ng c? bi?n ?ng tr?n th? tr??ng ?i v?i khu v?c x?y d?ng b?ng gi? ?t theo khu v?c, v? tr?; gi? ?t c?a t?ng th?a ?t kh?ng c? bi?n ?ng tr?n th? tr??ng ?i v?i khu v?c x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n.2. Tr?nh t?, th? t?c i?u ch?nh, s?a ?i, b? sung b?ng gi? ?t th?c hi?n theo quy ?nh t?i c?c i?u 13, 14 v? 15 c?a Ngh? ?nh n?y.3. Tr??ng h?p thu?c ?i t??ng ?p d?ng b?ng gi? ?t m? t?i th?i i?m ?nh gi? ?t th?a ?t, khu ?t c?n ?nh gi? ch?a ??c quy ?nh trong b?ng gi? ?t th? cn c? t?nh h?nh c? th? t?i ?a ph??ng, c? quan c? ch?c nng qu?n l? nh? n??c v? ?t ai c?p t?nh cn c? v?o gi? ?t trong b?ng gi? ?t c?a khu v?c, v? tr? c? i?u ki?n h? t?ng t??ng t? ? x?c ?nh gi? ?t tr?nh ?y ban nh?n d?n c?p t?nh quy?t ?nh, tr? tr??ng h?p quy ?nh t?i kho?n 3 i?u 111 Lu?t ?t ai.i?u 17. Tr?nh t? i?u ch?nh b?ng gi? ?t ?i v?i tr??ng h?p quy ?nh t?i kho?n 1 i?u 257 Lu?t ?t ai1. S? T?i nguy?n v? M?i tr??ng l?a ch?n t? ch?c th?c hi?n ?nh gi? ?t theo quy ?nh t?i kho?n 5 i?u 13 c?a Ngh? ?nh n?y.2. T? ch?c th?c hi?n ?nh gi? ?t ti?n h?nh i?u ch?nh b?ng gi? ?t theo quy ?nh t?i kho?n 1 i?u 14 c?a Ngh? ?nh n?y.3. S? T?i nguy?n v? M?i tr??ng c? tr?ch nhi?m x?y d?ng d? th?o T? tr?nh v? vi?c ban h?nh b?ng gi? ?t; t? ch?c l?y ? ki?n c?c c? quan, t? ch?c, c? nh?n c? li?n quan v? h? s? l?y ? ki?n ?i v?i d? th?o b?ng gi? ?t; ti?p thu, ho?n thi?n T? tr?nh v? vi?c ban h?nh b?ng gi? ?t; ti?p thu, gi?i tr?nh ? ki?n g?p ?, ho?n thi?n d? th?o b?ng gi? ?t v? B?o c?o thuy?t minh x?y d?ng b?ng gi? ?t.4. S? T?i nguy?n v? M?i tr??ng tr?nh H?i ?ng th?m ?nh b?ng gi? ?t.5. H?i ?ng th?m ?nh b?ng gi? ?t th?c hi?n th?m ?nh b?ng gi? ?t v? g?i vn b?n th?m ?nh v? S? T?i nguy?n v? M?i tr??ng.6. S? T?i nguy?n v? M?i tr??ng th?c hi?n ti?p thu, gi?i tr?nh, ch?nh s?a v? ho?n thi?n d? th?o b?ng gi? ?t, tr?nh ?y ban nh?n d?n c?p t?nh quy?t ?nh i?u ch?nh b?ng gi? ?t theo th?nh ph?n h? s? quy ?nh t?i kho?n 3 i?u 15 c?a Ngh? ?nh n?y.M?c 2. B?NG GI? ?T THEO V? TR? ?Ti?u 18. X?c ?nh khu v?c trong x?y d?ng b?ng gi? ?t1. C?c lo?i ?t c?n x?c ?nh khu v?c trong b?ng gi? ?t bao g?m: ?t n?ng nghi?p, ?t ? t?i n?ng th?n; ?t th??ng m?i, d?ch v? t?i n?ng th?n; ?t s?n xu?t kinh doanh phi n?ng nghi?p kh?ng ph?i l? ?t th??ng m?i, d?ch v? t?i n?ng th?n; ?t x?y d?ng tr? s? c? quan, ?t x?y d?ng c?ng tr?nh s? nghi?p, ?t s? d?ng v?o m?c ?ch c?ng c?ng v? ?t phi n?ng nghi?p kh?c t?i n?ng th?n.2. Khu v?c trong x?y d?ng b?ng gi? ?t ??c x?c ?nh theo t?ng ?n v? h?nh ch?nh c?p x? v? cn c? v?o nng su?t, c?y tr?ng, v?t nu?i, kho?ng c?ch ?n n?i s?n xu?t, ti?u th? s?n ph?m, i?u ki?n giao th?ng ph?c v? s?n xu?t, ti?u th? s?n ph?m (?i v?i ?t n?ng nghi?p); cn c? v?o i?u ki?n k?t c?u h? t?ng k? thu?t, h? t?ng x? h?i, c?c l?i th? cho s?n xu?t, kinh doanh; kho?ng c?ch ?n trung t?m ch?nh tr?, kinh t?, th??ng m?i trong khu v?c (?i v?i ?t ? t?i n?ng th?n; ?t th??ng m?i, d?ch v? t?i n?ng th?n; ?t s?n xu?t kinh doanh phi n?ng nghi?p kh?ng ph?i l? ?t th??ng m?i, d?ch v? t?i n?ng th?n; ?t x?y d?ng tr? s? c? quan, ?t x?y d?ng c?ng tr?nh s? nghi?p, ?t s? d?ng v?o m?c ?ch c?ng c?ng v? ?t phi n?ng nghi?p kh?c t?i n?ng th?n) v? th?c hi?n theo quy ?nh sau:a) Khu v?c 1 l? khu v?c c? kh? nng sinh l?i cao nh?t v? i?u ki?n k?t c?u h? t?ng thu?n l?i nh?t;b) C?c khu v?c ti?p theo l? khu v?c c? kh? nng sinh l?i th?p h?n v? k?t c?u h? t?ng k?m thu?n l?i h?n so v?i khu v?c li?n k? tr??c ?.i?u 19. i?u tra, kh?o s?t, thu th?p th?ng tin1. Thu th?p th?ng tin v? c?c y?u t? t? nhi?n, kinh t? - x? h?i, qu?n l? v? s? d?ng ?t ai ?nh h??ng ?n gi? ?t t?i x?, ph??ng, th? tr?n theo M?u s? 01 Ph? l?c I ban h?nh k?m theo Ngh? ?nh n?y.2. Thu th?p th?ng tin ?u v?o theo quy ?nh t?i i?m a v? b kho?n 2 i?u 4 c?a Ngh? ?nh n?y ??c h?nh th?nh trong th?i gian 24 th?ng t?nh t? th?i i?m kh?o s?t tr? v? tr??c. Tr??ng h?p th?ng tin c? c?ng th?i i?m ph?t sinh th? ?u ti?n l?a ch?n ngu?n th?ng tin theo th? t? nh? sau: c? s? d? li?u qu?c gia v? ?t ai, c? s? d? li?u qu?c gia v? gi?; Vn ph?ng ng k? ?t ai; ?n v? t? ch?c th?c hi?n vi?c ?u gi? quy?n s? d?ng ?t, ?n v?, t? ch?c ?u gi? t?i s?n; s?n giao d?ch b?t ?ng s?n, doanh nghi?p b?t ?ng s?n; th?ng tin thu th?p qua i?u tra, kh?o s?t.3. i?u tra, kh?o s?t, thu th?p th?ng tin v? c?c kho?n thu nh?p, chi ph? ? x?c ?nh gi? ?t theo ph??ng ph?p thu nh?p ?i v?i tr??ng h?p kh?ng ? i?u ki?n ?p d?ng ph??ng ph?p so s?nh nh?ng x?c ?nh ??c c?c kho?n thu nh?p, chi ph? t? vi?c s? d?ng ?t theo m?c ?ch s? d?ng ?t.4. Vi?c i?u tra, kh?o s?t, thu th?p th?ng tin quy ?nh t?i kho?n 2 v? kho?n 3 i?u n?y th?c hi?n theo m?u bi?u t? M?u s? 02 ?n M?u s? 03 c?a Ph? l?c I ban h?nh k?m theo Ngh? ?nh n?y. Ngo?i c?c n?i dung i?u tra, kh?o s?t quy ?nh t?i kho?n n?y, ?y ban nh?n d?n c?p t?nh c? th? b? sung c?c th?ng tin kh?c v?o phi?u i?u tra ? ?p ?ng y?u c?u x?y d?ng b?ng gi? ?t t?i ?a ph??ng.i?u 20. X?c ?nh v? tr? ?t trong x?y d?ng b?ng gi? ?t1. Cn c? x?c ?nh v? tr? ?t trong x?y d?ng b?ng gi? ?ta) ?i v?i nh?m ?t n?ng nghi?p: V? tr? ?t trong x?y d?ng b?ng gi? ?t ??c x?c ?nh theo t?ng khu v?c v? th?c hi?n nh? sau:V? tr? 1 l? v? tr? m? t?i ? c?c th?a ?t c? c?c y?u t? v? i?u ki?n thu?n l?i nh?t;C?c v? tr? ti?p theo l? v? tr? m? t?i ? c?c th?a ?t c? c?c y?u t? v? i?u ki?n k?m thu?n l?i h?n so v?i v? tr? li?n k? tr??c ?.b) ?i v?i ?t phi n?ng nghi?p: V? tr? ?t ??c x?c ?nh g?n v?i t?ng ??ng, o?n ??ng, ph?, o?n ph? (?i v?i ?t ? t?i ? th?, ?t th??ng m?i, d?ch v? t?i ? th?, ?t s?n xu?t kinh doanh phi n?ng nghi?p kh?ng ph?i l? ?t th??ng m?i, d?ch v? t?i ? th?), ??ng, o?n ??ng ho?c khu v?c (?i v?i c?c lo?i ?t phi n?ng nghi?p quy ?nh t?i kho?n 1 i?u 18 c?a Ngh? ?nh n?y) v? cn c? v?o i?u ki?n k?t c?u h? t?ng k? thu?t, h? t?ng x? h?i, c?c l?i th? cho s?n xu?t, kinh doanh; kho?ng c?ch ?n trung t?m ch?nh tr?, kinh t?, th??ng m?i trong khu v?c v? th?c hi?n nh? sau:V? tr? 1 l? v? tr? m? t?i ? c?c th?a ?t c? c?c y?u t? v? i?u ki?n thu?n l?i nh?t;C?c v? tr? ti?p theo l? v? tr? m? t?i ? c?c th?a ?t c? c?c y?u t? v? i?u ki?n k?m thu?n l?i h?n so v?i v? tr? li?n k? tr??c ?.2. Cn c? quy ?nh t?i kho?n 1 i?u n?y v? t?nh h?nh th?c t? t?i ?a ph??ng, H?i ?ng nh?n d?n c?p t?nh quy ?nh ti?u ch? c? th? ? x?c ?nh v? tr? ?i v?i t?ng lo?i ?t, s? l??ng v? tr? ?t trong b?ng gi? ?t. ?i v?i th?a ?t, khu ?t c? y?u t? thu?n l?i ho?c k?m thu?n l?i trong vi?c s? d?ng ?t, H?i ?ng nh?n d?n c?p t?nh ??c quy ?nh tng ho?c gi?m m?c gi? nh? sau:a) ?i v?i ?t th??ng m?i, d?ch v?, ?t s?n xu?t kinh doanh phi n?ng nghi?p kh?ng ph?i l? ?t th??ng m?i, d?ch v? c? kh? nng sinh l?i cao, c? l?i th? trong vi?c s? d?ng ?t l?m m?t b?ng s?n xu?t, kinh doanh, th??ng m?i v? d?ch v?; ?t n?ng nghi?p trong khu d?n c?, trong ?a gi?i h?nh ch?nh ph??ng th? cn c? v?o th?c t? t?i ?a ph??ng, H?i ?ng nh?n d?n c?p t?nh ??c quy ?nh m?c gi? ?t cao h?n;b) ?i v?i th?a ?t ? c? c?c y?u t? thu?n l?i h?n ho?c k?m thu?n l?i h?n v? c?c y?u t? ?nh h??ng ?n gi? ?t so v?i c?c th?a ?t ? c? c?ng v? tr? ?t trong b?ng gi? ?t, H?i ?ng nh?n d?n c?p t?nh cn c? t?nh h?nh th?c t? t?i ?a ph??ng ? quy ?nh tng ho?c gi?m m?c gi?.i?u 21. T?ng h?p, ho?n thi?n h? s? k?t qu? i?u tra, kh?o s?t, thu th?p th?ng tin t?i x?, ph??ng, th? tr?n1. Ki?m tra, r? so?t to?n b? phi?u i?u tra v? x?c ?nh m?c gi? c?a c?c v? tr? ?t sau khi thu th?p th?ng tin gi? ?t quy ?nh t?i i?u 19 c?a Ngh? ?nh n?y. M?c gi? c?a v? tr? ?t ??c x?c ?nh b?ng b?nh qu?n s? h?c m?c gi? c?a c?c th?a ?t ? i?u tra, kh?o s?t t?i t?ng v? tr? ?t.?i v?i lo?i ?t m? t?i m?t hay m?t s? v? tr? ?t kh?ng c? th?ng tin v? gi? ?t quy ?nh t?i kho?n 2 i?u 19 c?a Ngh? ?nh n?y th? cn c? v?o gi? ?t trong b?ng gi? ?t hi?n h?nh, m?c gi? c?a c?c v? tr? ?t kh?c ? ??c x?c ?nh c?a lo?i ?t ?, ?p d?ng ph??ng ph?p so s?nh ? x?c ?nh m?c gi? c?a c?c v? tr? ?t c?n l?i.?i v?i lo?i ?t m? kh?ng c? th?ng tin v? gi? ?t quy ?nh t?i kho?n 2 i?u 19 Ngh? ?nh n?y th? gi? ?t ??c x?c ?nh b?ng ph??ng ph?p thu nh?p d?a tr?n th?ng tin quy ?nh t?i kho?n 3 i?u 19 c?a Ngh? ?nh n?y.2. Th?ng k? gi? ?t ?u v?o t?i x?, ph??ng, th? tr?n th?c hi?n theo M?u s? 04 c?a Ph? l?c I ban h?nh k?m theo Ngh? ?nh n?y v? x?y d?ng b?o c?o v? t?nh h?nh v? k?t qu? i?u tra gi? ?t t?i x?, ph??ng, th? tr?n. B?o c?o g?m c?c n?i dung ch? y?u sau:a) ?nh gi? t?ng quan v? x?, ph??ng, th? tr?n;b) ?nh gi? t?nh h?nh v? k?t qu? i?u tra gi? ?t t?i x?, ph??ng, th? tr?n; t?nh h?nh bi?n ?ng v? m?c bi?n ?ng (tng ho?c gi?m) gi?a gi? ?t i?u tra v?i gi? ?t c?ng lo?i trong b?ng gi? ?t hi?n h?nh;c) ? xu?t m?c gi? c?a c?c v? tr? ?t t?i x?, ph??ng, th? tr?n.3. Ho?n thi?n h? s? k?t qu? i?u tra kh?o s?t, thu th?p th?ng tin gi? ?t t?i x?, ph??ng, th? tr?n. H? s? g?m c?:a) Phi?u thu th?p th?ng tin v? x?, ph??ng, th? tr?n;b) Phi?u thu th?p th?ng tin v? th?a ?t;c) B?ng th?ng k? gi? ?t t?i x?, ph??ng, th? tr?n;d) B?o c?o v? t?nh h?nh v? k?t qu? i?u tra gi? ?t t?i x?, ph??ng, th? tr?n.i?u 22. T?ng h?p, ho?n thi?n h? s? k?t qu? i?u tra, kh?o s?t, thu th?p th?ng tin t?i c?p huy?n, c?p t?nh; ph?n t?ch, ?nh gi? k?t qu? th?c hi?n b?ng gi? ?t hi?n h?nh1. T?ng h?p k?t qu? i?u tra, thu th?p th?ng tin gi? ?t t?i c?p huy?n th?c hi?n theo m?u bi?u t? M?u s? 05 ?n M?u s? 08 Ph? l?c I ban h?nh k?m theo Ngh? ?nh n?y v? x?y d?ng b?o c?o v? t?nh h?nh v? k?t qu? i?u tra gi? ?t t?i c?p huy?n. B?o c?o g?m c?c n?i dung ch? y?u sau:a) ?nh gi? v? c?c y?u t? t? nhi?n, kinh t? - x? h?i, qu?n l? v? s? d?ng ?t ai ?nh h??ng ?n gi? ?t tr?n ?a b?n c?p huy?n;b) ?nh gi? t?nh h?nh v? k?t qu? i?u tra, thu th?p th?ng tin gi? ?t; t?nh h?nh bi?n ?ng v? m?c bi?n ?ng (tng ho?c gi?m) gi?a gi? ?t i?u tra v?i gi? ?t c?ng lo?i trong b?ng gi? ?t hi?n h?nh t?i c?p huy?n;c) ? xu?t m?c gi? c?a c?c v? tr? ?t tr?n ?a b?n c?p huy?n.2. Ho?n thi?n h? s? k?t qu? i?u tra kh?o s?t, thu th?p th?ng tin gi? ?t t?i c?p huy?n. H? s? g?m c?:a) B?ng t?ng h?p gi? ?t tr?n ?a b?n c?p huy?n;b) B?o c?o v? t?nh h?nh v? k?t qu? i?u tra gi? ?t th? tr??ng t?i c?p huy?n.3. T?ng h?p k?t qu? i?u tra, thu th?p th?ng tin gi? ?t t?i c?p t?nh th?c hi?n theo m?u bi?u t? M?u s? 09 ?n M?u s? 11 Ph? l?c I ban h?nh k?m theo Ngh? ?nh n?y.4. Ph?n t?ch, ?nh gi? k?t qu? th?c hi?n b?ng gi? ?t hi?n h?nha) ?nh gi? t?nh h?nh bi?n ?ng v? m?c bi?n ?ng (tng ho?c gi?m) gi?a gi? ?t i?u tra v?i gi? ?t c?ng lo?i trong b?ng gi? ?t hi?n h?nh;b) ?nh gi? c?c quy ?nh trong b?ng gi? ?t hi?n h?nh.i?u 23. X?y d?ng d? th?o b?ng gi? ?t, d? th?o B?o c?o thuy?t minh x?y d?ng b?ng gi? ?t theo khu v?c, v? tr? ?t1. B?ng gi? ?t ??c x?y d?ng theo khu v?c, v? tr? ?t th?c hi?n theo m?u bi?u t? M?u s? 12 ?n M?u s? 15 Ph? l?c I ban h?nh k?m theo Ngh? ?nh n?y.2. B?o c?o thuy?t minh x?y d?ng b?ng gi? ?t theo khu v?c, v? tr? g?m c?c n?i dung ch? y?u sau:a) ?nh gi? v? i?u ki?n t? nhi?n, kinh t? - x? h?i, t?nh h?nh qu?n l? v? s? d?ng ?t ai ?nh h??ng ?n gi? ?t tr?n ?a b?n c?p t?nh;b) ?nh gi? t?nh h?nh v? k?t qu? i?u tra, thu th?p th?ng tin gi? ?t tr?n ?a b?n c?p t?nh; k?t qu? th?c hi?n b?ng gi? ?t hi?n h?nh;c) ?nh gi? s? ph? h?p ho?c ch?a ph? h?p c?a gi? ?t trong d? th?o b?ng gi? ?t so v?i k?t qu? i?u tra gi? ?t i?u tra;d) Vi?c quy ?nh khu v?c, v? tr? ?t; ?p d?ng c?c ph??ng ph?p ?nh gi? ?t v? m?c gi? c?c lo?i ?t trong d? th?o b?ng gi? ?t; c?c ph??ng ?n gi? c?c lo?i ?t (n?u c?);) ?nh gi? t?c ?ng c?a d? th?o b?ng gi? ?t ?n t?nh h?nh kinh t? - x? h?i, m?i tr??ng ?u t?, vi?c th?c hi?n ch?nh s?ch t?i ch?nh v? ?t ai v? thu nh?p, ?i s?ng c?a h? gia ?nh, c? nh?n, t? ch?c s? d?ng ?t.M?c 3. B?NG GI? ?T ?N T?NG TH?A ?T TR?N C? S? V?NG GI? TR?, TH?A ?T CHU?Ni?u 24. i?u ki?n khu v?c x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?nKhu v?c x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n ph?i ?m b?o c?c i?u ki?n sau:1. C? b?n ? ?a ch?nh s? ??c ch?nh l?, c?p nh?t khi c? s? thay ?i v? h?nh d?ng, k?ch th??c, di?n t?ch th?a ?t v? c?c y?u t? kh?c c? li?n quan ?n n?i dung b?n ? ?a ch?nh v? ?ng th?i ??c c?p nh?t v?o c? s? d? li?u qu?c gia v? ?t ai theo quy ?nh c?a ph?p lu?t v? b?n ? ?a ch?nh.2. C? c? s? d? li?u gi? ?t g?m: gi? ?t ??c ghi trong h?p ?ng chuy?n nh??ng quy?n s? d?ng ?t; gi? tr?ng ?u gi? quy?n s? d?ng ?t sau khi ho?n th?nh ngh)a v? t?i ch?nh; th?ng tin gi? ?t thu th?p qua i?u tra, kh?o s?t trong th?i gian 24 th?ng t?nh t? th?i i?m ?nh gi? ?t tr? v? tr??c.i?u 25. i?u tra, kh?o s?t, thu th?p v? t?ng h?p th?ng tin1. Thu th?p th?ng tin v? c?c y?u t? t? nhi?n, kinh t? - x? h?i, qu?n l? v? s? d?ng ?t ai ?nh h??ng ?n gi? ?t t?i khu v?c x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n.2. Thu th?p th?ng tin v? ?c t?nh c?a t?t c? c?c th?a ?t t?i khu v?c x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n theo c?c ti?u ch? v? ?c t?nh th?a ?t.3. Thu th?p th?ng tin ?u v?o ? ?nh gi? ?t theo quy ?nh t?i kho?n 3 v? kho?n 4 i?u 158 Lu?t ?t ai theo M?u s? 02 v? M?u s? 03 Ph? l?c I k?m theo Ngh? ?nh n?y.4. T?ng h?p k?t qu? i?u tra, kh?o s?t, thu th?p th?ng tin ph?c v? vi?c x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n.a) T?ng h?p th?ng tin v? ?c t?nh c?a t?t c? c?c th?a ?t;b) T?ng h?p th?ng tin gi? ?t ?u v?o ? ?nh gi? ?t.i?u 26. Thi?t l?p v?ng gi? tr?1. Cn c? c?c y?u t? ?nh h??ng ?n gi? ?t quy ?nh t?i i?u 8 c?a Ngh? ?nh n?y, t? ch?c th?c hi?n ?nh gi? ?t l?a ch?n y?u t? ?nh h??ng ?n gi? ?t ? thi?t l?p v?ng gi? tr? quy ?nh t?i kho?n 48 i?u 3 Lu?t ?t ai nh?m ph? h?p v?i t?nh h?nh th?c t? t?i ?a ph??ng.Tr??ng h?p sau khi thi?t l?p c?c v?ng gi? tr? m? c? c?c th?a ?t kh?ng li?n k? nhau nh?ng c? c?ng m?c ?ch s? d?ng v? c? c?c y?u t? t??ng ?ng v? v? tr?, kh? nng sinh l?i, i?u ki?n k?t c?u h? t?ng v? c?c y?u t? ?nh h??ng ?n gi? ?t so v?i c?c th?a ?t thu?c v?ng gi? tr? kh?c th? cn c? t?nh h?nh c? th? t?i ?a ph??ng ? thi?t l?p c?c v?ng gi? tr? ph? h?p v?i c?c th?a ?t n?y.2. V?ng gi? tr? ??c x?c ?nh ranh gi?i, ?nh s? th? t? v? bi?u th? tr?n b?n ? ?a ch?nh s?.i?u 27. L?a ch?n th?a ?t chu?n v? x?c ?nh gi? cho th?a ?t chu?n1. L?a ch?n th?a ?t chu?nTh?a ?t c? c?c ?c t?nh v? di?n t?ch, h?nh th?, k?ch th??c mang t?nh ?i di?n cho c?c th?a ?t trong v?ng gi? tr?; c? t?nh ?n ?nh v? v? tr?, m?c ?ch, h?nh d?ng, quy ho?ch s? ??c ch?n l?m th?a ?t chu?n ? ?nh gi? cho c?c th?a ?t kh?c trong v?ng gi? tr?.2. X?c ?nh gi? cho th?a ?t chu?na) Tr??ng h?p th?a ?t chu?n c? th?ng tin ?u v?o theo quy ?nh t?i i?m a v? b kho?n 2 i?u 4 c?a Ngh? ?nh n?y v? s? d?ng th?ng tin theo quy ?nh t?i kho?n 4 i?u 158 Lu?t ?t ai th? gi? c?a th?a ?t chu?n l? th?ng tin ?u v?o;b) Tr??ng h?p th?a ?t chu?n kh?ng c? th?ng tin v? gi? ?t quy ?nh t?i i?m a kho?n n?y, gi? c?a th?a ?t chu?n ??c x?c ?nh th?ng qua c?c ph??ng ph?p ?nh gi? ?t quy ?nh t?i i?m a, b, c kho?n 5 i?u 158 Lu?t ?t ai v? c?c i?u 4, 5, 6 c?a Ngh? ?nh n?y.i?u 28. L?p b?ng t? l? so s?nh1. B?ng t? l? so s?nh quy ?nh c?ch th?c i?u ch?nh ? x?c ?nh gi? c?a th?a ?t c? th? tr?n c? s? kh?c bi?t c?c y?u t? ?nh h??ng ?n gi? ?t c?a th?a ?t chu?n v? th?a ?t c? th?.2. Cn c? c?c y?u t? ?nh h??ng ?n gi? ?t, th?ng tin gi? ?t tr?n th? tr??ng v? t?nh h?nh c? th? t?i ?a ph??ng, t? ch?c th?c hi?n ?nh gi? ?t l?p b?ng t? l? so s?nh ? ? xu?t trong B?o c?o thuy?t minh x?y d?ng b?ng gi? ?t l?m c? s? ? c? quan c? ch?c nng qu?n l? ?t ai tr?nh H?i ?ng th?m ?nh b?ng gi? ?t xem x?t, quy?t ?nh.i?u 29. X?y d?ng d? th?o b?ng gi? ?t, d? th?o B?o c?o thuy?t minh x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t theo v?ng gi? tr?, th?a ?t chu?n1. ?nh gi? c?c th?a ?t c? th? trong t?ng v?ng gi? tr?a) Cn c? ?c t?nh c?a th?a ?t v? gi? c?a th?a ?t chu?n, ?p d?ng c?ch th?c i?u ch?nh trong b?ng t? l? so s?nh gi? ?t ? t?nh gi? c?a t?ng th?a ?t c? th? trong t?ng v?ng gi? tr?;b) R? so?t, ki?m tra, hi?u ch?nh k?t qu? x?c ?nh gi? c?a th?a ?t c? th?: ki?m ch?ng m?c ch?nh l?ch gi? ?t gi?a c?c th?a ?t li?n k? c? c?ng m?c ?ch s? d?ng trong t?ng v?ng gi? tr?; ki?m ch?ng m?c ch?nh l?ch gi? ?t c?c th?a ?t li?n k? c? c?ng m?c ?ch s? d?ng gi?a c?c v?ng gi? tr?; hi?u ch?nh gi? c?a th?a ?t c? th?.2. X?y d?ng d? th?o b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n.3. X?y d?ng d? th?o B?o c?o thuy?t minh x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n. N?i dung chi ti?t c?a b?o c?o nh? sau:a) ?nh gi? v? i?u ki?n t? nhi?n, kinh t? - x? h?i, t?nh h?nh qu?n l? v? s? d?ng ?t ai ?nh h??ng ?n gi? ?t tr?n ?a b?n c?p t?nh;b) ?nh gi? i?u ki?n khu v?c x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n;c) ?nh gi? k?t qu? i?u tra, kh?o s?t, thu th?p th?ng tin ph?c v? vi?c x?y d?ng b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n;d) K?t qu? thi?t l?p v?ng gi? tr?, l?a ch?n th?a ?t chu?n v? x?c ?nh gi? cho th?a ?t chu?n, l?p b?ng t? l? so s?nh v? m?c gi? c?c lo?i ?t trong d? th?o b?ng gi? ?t; c?c ph??ng ?n gi? c?c lo?i ?t (n?u c?);) ?nh gi? t?c ?ng c?a d? th?o b?ng gi? ?t ?n t?nh h?nh kinh t? - x? h?i, m?i tr??ng ?u t?, vi?c th?c hi?n ch?nh s?ch t?i ch?nh v? ?t ai v? thu nh?p, ?i s?ng c?a h? gia ?nh, c? nh?n, t? ch?c s? d?ng ?t.Ch??ng IV?NH GI? ?T C? TH?i?u 30. Cn c? ?nh gi? ?t c? th?1. Vi?c ?nh gi? ?t c? th? ph?i th?c hi?n theo quy ?nh t?i i?u 158 Lu?t ?t ai v? c?c i?u 4, 5, 6, 7 c?a Ngh? ?nh n?y; k?t qu? t?ng h?p, ph?n t?ch th?ng tin v? gi? ?t th? tr??ng; c?c y?u t? ?nh h??ng ?n gi? ?t.2. Gi? ?t c? th? ??c x?c ?nh theo t?ng m?c ?ch s? d?ng ?t, di?n t?ch ?t ??c x?c ?nh trong h? s? giao ?t, cho thu? ?t, c?ng nh?n quy?n s? d?ng ?t, cho ph?p chuy?n m?c ?ch s? d?ng ?t, gia h?n s? d?ng ?t, i?u ch?nh th?i h?n s? d?ng ?t, i?u ch?nh quy ho?ch chi ti?t, cho ph?p chuy?n h?nh th?c s? d?ng ?t, c? ph?n h?a doanh nghi?p nh? n??c, ph??ng ?n ?u gi? quy?n s? d?ng ?t, th?ng b?o thu h?i ?t, k?t qu? i?u tra, kh?o s?t, o ?c, ki?m ?m.i?u 31. Chu?n b? h? s? ?nh gi? ?t c? th? v? l?a ch?n t? ch?c th?c hi?n ?nh gi? ?t1. C? quan c? ch?c nng qu?n l? ?t ai c? tr?ch nhi?m chu?n b? h? s? ?nh gi? ?t c? th?. H? s? ?nh gi? ?t c? th? g?m:a) M?c ?ch ?nh gi? ?t, th?i gian th?c hi?n v? d? to?n kinh ph?;b) Quy?t ?nh giao ?t, cho thu? ?t, cho ph?p chuy?n m?c ?ch s? d?ng ?t, c?ng nh?n quy?n s? d?ng ?t, cho ph?p chuy?n h?nh th?c thu? ?t tr? ti?n h?ng nm sang thu? ?t tr? ti?n m?t l?n cho c? th?i gian thu?, gia h?n s? d?ng ?t, i?u ch?nh th?i h?n s? d?ng ?t, i?u ch?nh quy ho?ch chi ti?t x?y d?ng, thu h?i ?t;c) C?c vn b?n ph?p l? kh?c li?n quan ?n th?a ?t c?n ?nh gi?.2. Cn c? h? s? ?nh gi? ?t c? th?, c? quan c? ch?c nng qu?n l? ?t ai l?a ch?n t? ch?c th?c hi?n ?nh gi? ?t theo quy ?nh t?i kho?n 5 i?u 13 c?a Ngh? ?nh n?y.i?u 32. Th?nh l?p H?i ?ng th?m ?nh gi? ?t c? th?1. C? quan t?i ch?nh c?ng c?p tr?nh ?y ban nh?n d?n c?p c? th?m quy?n quy?t ?nh th?nh l?p H?i ?ng th?m ?nh gi? ?t c? th? theo quy ?nh t?i kho?n 2 v? kho?n 3 i?u 161 Lu?t ?t ai ? th?m ?nh ph??ng ?n gi? ?t theo h?nh th?c H?i ?ng ho?t ?ng th??ng xuy?n ho?c H?i ?ng ho?t ?ng theo v? vi?c, trong ?:a) ?i di?n t? ch?c t? v?n x?c ?nh gi? ?t tham gia H?i ?ng l? ng??i ? i?u ki?n h?nh ngh? t? v?n x?c ?nh gi? ?t theo quy ?nh v? kh?ng thu?c t? ch?c t? v?n x?c ?nh gi? ?t ??c thu? ? x?c ?nh gi? ?t c? th?;b) Chuy?n gia v? gi? ?t tham gia H?i ?ng l? ng??i c? t?i thi?u 05 nm kinh nghi?m l?m vi?c m?t trong c?c l)nh v?c t?i ch?nh ?t ai, qu?n l? gi?, qu?n l? ?t ai, th?m ?nh gi?.2. C? quan t?i ch?nh c?ng c?p tr?nh Ch? t?ch H?i ?ng th?m ?nh gi? ?t c? th? c? th?m quy?n quy?t ?nh th?nh l?p T? gi?p vi?c c?a H?i ?ng, bao g?m: ?i di?n l?nh ?o c? quan t?i ch?nh c?ng c?p l?m T? tr??ng v? ?i di?n c?c c? quan c? ch?c nng qu?n l? ?t ai, x?y d?ng, k? ho?ch v? ?u t?, thu? c?ng c?p v? c?c th?nh vi?n kh?c do Ch? t?ch H?i ?ng quy?t ?nh. T? gi?p vi?c c? tr?ch nhi?m chu?n b? c?c n?i dung theo ph?n c?ng ? ? xu?t, b?o c?o H?i ?ng th?m ?nh gi? ?t c? th? xem x?t t?i phi?n h?p th?m ?nh.i?u 33. Tr?nh t?, th? t?c x?c ?nh gi? ?t c? th?T? ch?c th?c hi?n ?nh gi? ?t ti?n h?nh x?c ?nh gi? ?t c? th? g?m c?c n?i dung sau:1. Thu th?p, t?ng h?p, ph?n t?ch th?ng tina) C?c th?ng tin c?n thu th?p g?m th?ng tin v? th?a ?t ?nh gi?, th?ng tin ?u v?o ? ?p d?ng c?c ph??ng ph?p ?nh gi? ?t.Vi?c thu th?p, t?ng h?p th?ng tin v? th?a ?t, th?ng tin ?u v?o ? ?p d?ng c?c ph??ng ph?p ?nh gi? ?t th?c hi?n theo m?u bi?u t? M?u s? 02 ?n M?u s? 03 Ph? l?c I ban h?nh k?m theo Ngh? ?nh n?y;b) T? ch?c th?c hi?n ?nh gi? ?t ch?u tr?ch nhi?m v? t?nh ch?nh x?c, ?y ? c?a c?c th?ng tin ? ?p d?ng ph??ng ph?p ?nh gi? ?t v? cung c?p th?ng tin v? k?t qu? i?u tra, thu th?p th?ng tin ?u v?o cho c? quan c? ch?c nng qu?n l? ?t ai ? c?p nh?t c? s? d? li?u v? gi? ?t.2. L?a ch?n ph??ng ph?p ?nh gi? ?tCn c? v?o m?c ?ch s? d?ng ?t ??c ?a ra ?nh gi?, ?c i?m c?a th?a ?t, khu ?t c?n ?nh gi?, c?c th?ng tin ? thu th?p ??c, i?u ki?n ?p d?ng c?c ph??ng ph?p ?nh gi? ?t quy ?nh t?i kho?n 6 i?u 158 Lu?t ?t ai, t? ch?c th?c hi?n ?nh gi? ?t c? tr?ch nhi?m ph?n t?ch, l?a ch?n ph??ng ph?p ?nh gi? ?t ph? h?p ? xu?t H?i ?ng th?m ?nh gi? ?t c? th? quy?t ?nh.3. X?y d?ng B?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t, d? th?o Ch?ng th? ?nh gi? ?ta) T? ch?c th?c hi?n ?nh gi? ?t x?y d?ng B?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t, d? th?o Ch?ng th? ?nh gi? ?t v? g?i ?n c? quan c? ch?c nng qu?n l? ?t ai;b) B?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t th?c hi?n theo M?u s? 16 Ph? l?c I ban h?nh k?m theo Ngh? ?nh n?y. Ch?ng th? ?nh gi? ?t th?c hi?n theo M?u s? 17 Ph? l?c I ban h?nh k?m theo Ngh? ?nh n?y.i?u 34. Th?m ?nh gi? ?t c? th?1. C? quan c? ch?c nng qu?n l? ?t ai ki?m tra t?nh ?y ? v? n?i dung c?a B?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t; x?y d?ng T? tr?nh v? ph??ng ?n gi? ?t, vn b?n ? ngh? th?m ?nh ph??ng ?n gi? ?t; tr?nh H?i ?ng th?m ?nh gi? ?t c? th? th?m ?nh ph??ng ?n gi? ?t. H? s? tr?nh H?i ?ng th?m ?nh gi? ?t c? th? g?m:a) Vn b?n ? ngh? th?m ?nh ph??ng ?n gi? ?t;b) T? tr?nh v? ph??ng ?n gi? ?t;c) B?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t, d? th?o Ch?ng th? ?nh gi? ?t;d) H? s? ?nh gi? ?t c? th?.2. H?i ?ng th?m ?nh gi? ?t c? th? th?m ?nh ph??ng ?n gi? ?t v? g?i vn b?n th?m ?nh ph??ng ?n gi? ?t ?n c? quan c? ch?c nng qu?n l? ?t ai.i?u 35. Quy?t ?nh gi? ?t c? th?1. C? quan c? ch?c nng qu?n l? ?t ai t? ch?c th?c hi?n ti?p thu, gi?i tr?nh, ch?nh s?a, ho?n thi?n ph??ng ?n gi? ?t.2. C? quan c? ch?c nng qu?n l? ?t ai tr?nh Ch? t?ch ?y ban nh?n d?n c?p c? th?m quy?n quy?t ?nh gi? ?t c? th?. H? s? ph??ng ?n gi? ?t tr?nh Ch? t?ch ?y ban nh?n d?n c?p c? th?m quy?n quy?t ?nh gi? ?t c? th? g?m:a) T? tr?nh v? ph??ng ?n gi? ?t c?a c? quan c? ch?c nng qu?n l? ?t ai;b) B?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t, Ch?ng th? ?nh gi? ?t;c) Vn b?n th?m ?nh ph??ng ?n gi? ?t c?a H?i ?ng th?m ?nh gi? ?t c? th?;d) Bi?n b?n cu?c h?p H?i ?ng th?m ?nh gi? ?t c? th?;) B?o c?o ti?p thu, ch?nh s?a, ho?n thi?n ph??ng ?n gi? ?t theo vn b?n th?m ?nh ph??ng ?n gi? ?t c?a H?i ?ng th?m ?nh gi? ?t c? th?.3. Tr??ng h?p gi? ?t c? th? ??c ?p d?ng ? t?nh ti?n b?i th??ng khi Nh? n??c thu h?i ?t theo quy ?nh t?i i?m e kho?n 1 i?u 160 Lu?t ?t ai th? c? quan c? ch?c nng qu?n l? ?t ai cung c?p ph??ng ?n gi? ?t ? ??c ti?p thu ho?n thi?n theo quy ?nh t?i kho?n 1 i?u n?y cho ?n v?, t? ch?c th?c hi?n nhi?m v? b?i th??ng, h? tr?, t?i ?nh c? ? ?a v?o ph??ng ?n b?i th??ng, h? tr?, t?i ?nh c? theo quy ?nh c?a ph?p lu?t v? b?i th??ng, h? tr?, t?i ?nh c?.4. C? quan c? ch?c nng qu?n l? ?t ai c? tr?ch nhi?m l?u tr? v? c?p nh?t v?o c? s? d? li?u qu?c gia v? ?t ai to?n b? k?t qu? ?nh gi? ?t c? th? t?i ?a ph??ng. H? s? ?nh gi? ?t c? th? ??c l?u gi? ?t nh?t l? m??i nm, k? t? ng?y c? quy?t ?nh c? ph? duy?t gi? ?t c? th? c?a c? quan nh? n??c c? th?m quy?n, tr? tr??ng h?p ph?p lu?t c? quy ?nh kh?c.5. C? quan, t? ch?c, ng??i c? th?m quy?n x?c ?nh, th?m ?nh, quy?t ?nh gi? ?t c? th? ch?u tr?ch nhi?m v? ?p d?ng nguy?n t?c, ph??ng ph?p ?nh gi? ?t, tr?nh t?, th? t?c x?c ?nh gi? ?t c? th?, th?m ?nh, quy?t ?nh gi? ?t c? th? ? ??c quy ?nh t?i Ngh? ?nh n?y; kh?ng ch?u tr?ch nhi?m v? c?c n?i dung kh?c ? ??c c? quan, ng??i c? th?m quy?n th?m ?nh, ch?p thu?n, quy?t ?nh, ph? duy?t ho?c gi?i quy?t tr??c ?.i?u 36. i?u ki?n c?a c? nh?n h?nh ngh? t? v?n x?c ?nh gi? ?t1. C? nh?n ??c h?nh ngh? t? v?n x?c ?nh gi? ?t trong t? ch?c t? v?n x?c ?nh gi? ?t khi c? ? c?c i?u ki?n sau ?y:a) C? b?ng t?t nghi?p ?i h?c tr? l?n thu?c c?c ng?nh ho?c chuy?n ng?nh v? qu?n l? ?t ai, ?a ch?nh, b?t ?ng s?n, th?m ?nh gi?, kinh t?, t?i ch?nh, k? to?n, ki?m to?n, ng?n h?ng;b) C? th?i gian c?ng t?c th?c t? theo ng?nh ho?c chuy?n ng?nh ?o t?o t? 36 th?ng tr? l?n sau khi c? b?ng t?t nghi?p ng?nh ho?c chuy?n ng?nh quy ?nh t?i i?m a kho?n n?y t?nh ?n ng?y ng k? danh s?ch ?nh gi? vi?n, thay ?i, b? sung danh s?ch ?nh gi? vi?n;c) C? Gi?y ch?ng nh?n ? ho?n th?nh kh?a ?o t?o, b?i d??ng nghi?p v? v? gi? ?t do c?c c? s? ?o t?o, b?i d??ng nghi?p v? v? gi? ?t quy ?nh t?i kho?n 3 i?u n?y.2. Tr??ng h?p c? nh?n ? ??c c?p Th? th?m ?nh vi?n v? gi? theo quy ?nh c?a ph?p lu?t v? gi? th? kh?ng c?n ?p ?ng c?c i?u ki?n quy ?nh t?i c?c kho?n 1 i?u n?y.3. C? s? ?o t?o, b?i d??ng nghi?p v? v? gi? ?t ph?i ?m b?o c?c i?u ki?n sau:a) L? c? s? gi?o d?c ?i h?c, c? s? gi?o d?c ngh? nghi?p, c? s? ?o t?o b?i d??ng c?n b? c?ng ch?c, vi?n ch?c ho?c c?c t? ch?c ?o t?o kh?c do Nh? n??c th?nh l?p, cho ph?p ho?t ?ng theo quy ?nh c?a ph?p lu?t;b) C? ?t nh?t 03 gi?ng vi?n c? h?u, ng??i ??c m?i th?nh gi?ng ?t ti?u chu?n, tr?nh ? chuy?n m?n, nghi?p v? theo quy ?nh c?a ph?p lu?t, c? tr?nh ? th?c s) tr? l?n thu?c c?c ng?nh, chuy?n ng?nh v? qu?n l? ?t ai, ?a ch?nh, b?t ?ng s?n, th?m ?nh gi?, kinh t?, t?i ch?nh, k? to?n, ki?m to?n, ng?n h?ng v? c? kinh nghi?m c?ng t?c t? 10 nm tr? l?n li?n quan tr?c ti?p ?n chuy?n ? gi?ng d?y;c) X?y d?ng k? ho?ch ?o t?o, b?i d??ng nghi?p v? v? gi? ?t b?o c?o B? T?i nguy?n v? M?i tr??ng ? theo d?i, ki?m tra trong qu? tr?nh ho?t ?ng. K? ho?ch ?o t?o, b?i d??ng nghi?p v? v? gi? ?t bao g?m c?c n?i dung:- Th?i gian, h?nh th?c ?o t?o, b?i d??ng trong ? th?i gian h?c tr?c ti?p t?p trung ?m b?o t?i thi?u l? 60% t?ng th?i l??ng kho? ?o t?o;- H? s? nng l?c c?a ?i ngi gi?ng vi?n d? ki?n gi?ng d?y (bao g?m gi?ng vi?n c? h?u v? ng??i ??c m?i th?nh gi?ng);- Gi?o tr?nh v? t?i li?u d? ki?n gi?ng d?y ??c x?y d?ng tr?n c? s? khung ch??ng tr?nh ?o t?o, b?i d??ng nghi?p v? v? gi? ?t do B? T?i nguy?n v? M?i tr??ng ban h?nh;- B? c?u h?i thi s?t h?ch ho?n th?nh kh?a ?o t?o, b?i d??ng nghi?p v? v? gi? ?t.d) C? s? ?o t?o, b?i d??ng nghi?p v? v? gi? ?t ph?i ti?n h?nh ?nh gi? qu? tr?nh tham gia ?o t?o c?a ng??i h?c, t? ch?c s?t h?ch ho?n th?nh kh?a ?o t?o, b?i d??ng nghi?p v? v? gi? ?t, c?p Gi?y ch?ng nh?n ho?n th?nh kh?a ?o t?o, b?i d??ng nghi?p v? v? gi? ?t v? th?c hi?n l?u tr? th?ng tin trong v?ng 10 nm tr? l?n.4. Trong th?i gian kh?ng qu? 10 ng?y l?m vi?c k? t? ng?y nh?n ? h? s? h?p l? quy ?nh t?i kho?n 3 i?u n?y, B? T?i nguy?n v? M?i tr??ng c? tr?ch nhi?m c?ng khai c?c c? s? ?o t?o, b?i d??ng nghi?p v? v? gi? ?t ?p ?ng i?u ki?n quy ?nh t?i i?m c kho?n 3 i?u n?y tr?n C?ng th?ng tin i?n t? c?a B? T?i nguy?n v? M?i tr??ng ho?c th?ng b?o b?ng vn b?n cho c?c tr??ng h?p kh?ng ?p ?ng i?u ki?n; thanh tra, ki?m tra vi?c tu?n th? c?c quy ?nh t?i kho?n 3 i?u n?y ?i v?i c?c c? s? ?o t?o, b?i d??ng nghi?p v? v? gi? ?t.5. C? quan c? ch?c nng qu?n l? ?t ai c?p t?nh c? tr?ch nhi?m l?p danh s?ch t? ch?c t? v?n x?c ?nh gi? ?t, ?nh gi? vi?n b?o c?o B? T?i nguy?n v? M?i tr??ng c? ? ki?n tr??c khi c?ng khai danh s?ch ? i?u ki?n h?nh ngh? t? v?n x?c ?nh gi? ?t, c?p nh?t v?o C?ng th?ng tin i?n t? c?a B? T?i nguy?n v? M?i tr??ng; ki?m tra, theo d?i vi?c ch?p h?nh ph?p lu?t v? t? v?n x?c ?nh gi? ?t c?a t? ch?c t? v?n x?c ?nh gi? ?t, ?nh gi? vi?n.Ch??ng VI?U KHO?N THI H?NHi?u 37. Cn c? kho?n 2 i?u 112 Lu?t ?t ai ng?y 29 th?ng 11 nm 2013 s?a ?i, b? sung Ngh? ?nh s? 44/2014/N-CP ng?y 15 th?ng 5 nm 2014 c?a Ch?nh ph? quy ?nh v? gi? ?t (??c s?a ?i, b? sung t?i Ngh? ?nh s? 12/2024/N-CP ng?y 05 th?ng 2 nm 2024 s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 44/2014/N-CP ng?y 15 th?ng 5 nm 2014 c?a Ch?nh ph? quy ?nh v? gi? ?t v? Ngh? ?nh s? 10/2023/N-CP ng?y 03 th?ng 4 nm 2023 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a c?c ngh? ?nh h??ng d?n thi h?nh Lu?t ?t ai)1. S?a ?i, b? sung i?u 5 nh? sau: i?u 5. Tr?nh t?, n?i dung x?c ?nh gi? ?t theo ph??ng ph?p th?ng d?1. Kh?o s?t, thu th?p c?c th?ng tin v? th?a ?t, khu ?t c?n ?nh gi?; c?c th?ng tin v? quy ho?ch s? d?ng ?t, quy ho?ch chi ti?t x?y d?ng ho?c quy ho?ch t?ng m?t b?ng, c?c h? s?, t?i li?u theo quy ?nh c?a ph?p lu?t v? x?y d?ng ? ??c c? quan nh? n??c c? th?m quy?n th?m ?nh, ph? duy?t ? x?c ?nh hi?u qu? s? d?ng ?t cao nh?t v? c?c th?ng tin c?n thi?t kh?c ph?c v? ?nh gi? ?t.2. ??c t?nh t?ng doanh thu ph?t tri?n c?a th?a ?t, khu ?ta) T?ng doanh thu ph?t tri?n c?a th?a ?t, khu ?t ??c x?c ?nh tr?n c? s? ??c t?nh gi? chuy?n nh??ng, gi? thu? ?t, gi? thu? m?t b?ng, gi? kinh doanh s?n ph?m, d?ch v?, m?c bi?n ?ng c?a gi? chuy?n nh??ng, gi? thu? ?t, gi? thu? m?t b?ng, gi? kinh doanh s?n ph?m, d?ch v? trong th?i gian th?c hi?n d? ?n v? c?c y?u t? kh?c h?nh th?nh doanh thu bao g?m: th?i gian b?n h?ng; th?i i?m b?t ?u b?n h?ng, kinh doanh s?n ph?m, d?ch v?; t? l? b?n h?ng; t? l? l?p ?y.Gi? kinh doanh s?n ph?m, d?ch v? ??c ?p d?ng trong tr??ng h?p kh?ng thu th?p ??c gi? chuy?n nh??ng, gi? thu? ?t, gi? thu? m?t b?ng;b) Kh?o s?t, thu th?p th?ng tin v? gi? chuy?n nh??ng, gi? thu? ?t, gi? thu? m?t b?ng; gi? kinh doanh s?n ph?m, d?ch v? th?c hi?n theo quy ?nh t?i kho?n 1 v? kho?n 2 i?u 5b c?a Ngh? ?nh n?y;c) Vi?c ??c t?nh gi? chuy?n nh??ng, gi? thu? ?t, gi? thu? m?t b?ng, gi? kinh doanh s?n ph?m, d?ch v? ? x?c ?nh t?ng doanh thu ph?t tri?n c?a th?a ?t, khu ?t ??c th?c hi?n b?ng ph??ng ph?p so s?nh nh? ?i v?i th?a ?t, khu ?t c?n ?nh gi? ? ??c ?u t? x?y d?ng theo quy ho?ch chi ti?t x?y d?ng ho?c quy ho?ch t?ng m?t b?ng ? ??c ph? duy?t;d) Vi?c x?c ?nh m?c bi?n ?ng c?a gi? chuy?n nh??ng, gi? thu? ?t, gi? thu? m?t b?ng, gi? kinh doanh s?n ph?m, d?ch v? cn c? v?o s? li?u c?a c? quan th?ng k? ho?c c? quan qu?n l? th? tr??ng b?t ?ng s?n. 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H?i ?ng th?m ?nh gi? ?t quy?t ?nh;) Cn c? t?nh h?nh th?c t? t?i ?a ph??ng, S? T?i nguy?n v? M?i tr??ng ch? tr?, ph?i h?p v?i c?c s?, ng?nh c? li?n quan tham m?u, tr?nh ?y ban nh?n d?n c?p t?nh quy ?nh c? th? t? l? b?n h?ng, t? l? l?p ?y.Tr??ng h?p ?y ban nh?n d?n c?p t?nh ch?a quy ?nh t? l? b?n h?ng, t? l? l?p ?y th? t? ch?c th?c hi?n ?nh gi? ?t cn c? s? li?u th?c t? c?a 03 d? ?n ?u t? c?ng m?c ?ch s? d?ng ?t ch?nh c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi? ? ? xu?t trong B?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t ?i v?i t?ng d? ?n ? H?i ?ng th?m ?nh gi? ?t xem x?t, quy?t ?nh.?i v?i th?i gian b?n h?ng, th?i i?m b?t ?u b?n h?ng, kinh doanh s?n ph?m, d?ch v? th? cn c? v?o ti?n ? ? ??c x?c ?nh trong ch? tr??ng ?u t? ho?c h? s? m?i th?u th?c hi?n d? ?n ?u t? ho?c quy?t ?nh ph? duy?t, ch?p thu?n d? ?n ?u t? ? ??c t?nh doanh thu ph?t tri?n c?a d? ?n. Tr??ng h?p trong c?c vn b?n v? ch? tr??ng ?u t? ho?c h? s? m?i th?u th?c hi?n d? ?n ?u t? ho?c quy?t ?nh ph? duy?t, ch?p thu?n d? ?n ?u t? ch?a x?c ?nh th?i gian b?n h?ng, th?i i?m b?t ?u b?n h?ng th? ?y ban nh?n d?n c?p t?nh quy ?nh ph? h?p v?i t?nh h?nh th?c t? t?i ?a ph??ng cho c?c nh?m d? ?n c?ng m?c ?ch s? d?ng ?t ch?nh ho?c t?ng d? ?n c? th? ? ?p d?ng ho?c t? ch?c th?c hi?n ?nh gi? ?t cn c? s? li?u th?c t? c?a 03 d? ?n ?u t? c?ng m?c ?ch s? d?ng ?t ch?nh c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi? ? xu?t ? H?i ?ng th?m ?nh gi? ?t xem x?t, quy?t ?nh.3. ??c t?nh t?ng chi ph? ph?t tri?n c?a th?a ?t, khu ?ta) C?c chi ph? ?u t? x?y d?ng ? x?c ?nh gi? ?t trong Ngh? ?nh n?y bao g?m:- Chi ph? x?y d?ng c?c c?ng tr?nh, h?ng m?c c?ng tr?nh c?a d? ?n (c? t?nh ?n chi ph? d? ph?ng cho y?u t? tr??t gi?);- Chi ph? x?y d?ng c?c c?ng tr?nh, h?ng m?c c?ng tr?nh x?y d?ng t?m, ph? tr? ph?c v? thi c?ng; chi ph? ph? d? c?c c?ng tr?nh x?y d?ng kh?ng thu?c ph?m vi c?a c?ng t?c ph? d? gi?i ph?ng m?t b?ng ? ??c x?c ?nh trong chi ph? b?i th??ng, h? tr?, t?i ?nh c?;- Chi ph? thi?t b?;- Chi ph? qu?n l? d? ?n;- Chi ph? t? v?n ?u t? x?y d?ng;- Chi ph? kh?c theo quy ?nh c?a ph?p lu?t v? x?y d?ng m? g?p ph?n tr?c ti?p th?nh doanh thu ph?t tri?n c?a d? ?n, do t? ch?c th?c hi?n ?nh gi? ?t l?a ch?n ?i v?i t?ng d? ?n c? th?, ? xu?t H?i ?ng th?m ?nh gi? ?t quy?t ?nh.Tr??ng h?p ?p d?ng su?t v?n ?u t? th? th?c hi?n theo quy ?nh c?a ph?p lu?t x?y d?ng v? su?t v?n ?u t? x?y d?ng c?ng tr?nh.Tr??ng h?p x?c ?nh gi? ?t ?i v?i d? ?n l?n bi?n ho?c h?ng m?c l?n bi?n trong d? ?n ?u t? th? ngo?i chi ph? l?n bi?n ? ??c c? quan nh? n??c c? th?m quy?n ph? duy?t c?n bao g?m c?c chi ph? ?u t? x?y d?ng t?i i?m n?y m? ch?a ??c x?c ?nh trong d? ?n l?n bi?n ho?c h?ng m?c l?n bi?n trong d? ?n ?u t? ? ??c ph? duy?t.Tr??ng h?p th?a ?t, khu ?t c?n ?nh gi? th?c hi?n d? ?n ?u t? x?y d?ng kinh doanh nh? ? ? b?n ho?c ? b?n k?t h?p cho thu? ??c chuy?n nh??ng quy?n s? d?ng ?t d??i h?nh th?c ph?n l?, b?n n?n th? kh?ng t?nh chi ph? x?y d?ng nh? ? trong chi ph? ?u t? x?y d?ng;b) Chi ph? kinh doanh bao g?m: chi ph? ti?p th?, qu?ng c?o, b?n h?ng, chi ph? qu?n l? v?n h?nh ??c t?nh b?ng t? l? % tr?n doanh thu ph? h?p v?i t?nh ch?t, quy m? d? ?n v? t?nh h?nh th?c t? t?i ?a ph??ng;c) Chi ph? l?i vay, l?i nhu?n c?a nh? ?u t? c? t?nh ?n v?n ch? s? h?u, r?i ro trong kinh doanh ??c t?nh b?ng t? l? % nh?n v?i t?ng c?a chi ph? quy ?nh t?i i?m a, i?m b kho?n n?y v? gi? tr? quy?n s? d?ng ?t c?a th?a ?t, khu ?t c?n ?nh gi? theo quy ?nh t?i kho?n 6 i?u n?y;d) T?ng chi ph? ph?t tri?n c?a th?a ?t, khu ?t quy ?nh t?i kho?n n?y kh?ng bao g?m kinh ph? b?i th??ng, h? tr?, t?i ?nh c? theo ph??ng ?n ? ??c c?p c? th?m quy?n ph? duy?t. Vi?c ho?n tr? kinh ph? b?i th??ng, h? tr?, t?i ?nh c? m? nh? ?u t? ? t? nguy?n ?ng tr??c th?c hi?n theo quy ?nh t?i i?m a kho?n 1 i?u 21 Ngh? ?nh s? 45/2014/N-CP ng?y 15 th?ng 5 nm 2014 c?a Ch?nh ph? quy ?nh v? thu ti?n s? d?ng ?t, i?m c kho?n 1 i?u 23 Ngh? ?nh s? 46/2014/N-CP ng?y 15 th?ng 5 nm 2014 c?a Ch?nh ph? quy ?nh v? thu ti?n thu? ?t, thu? m?t n??c;) Cn c? th?ng tin v? c?c d? ?n t??ng t? trong khu v?c ?nh gi? ho?c khu v?c l?n c?n g?n nh?t, S? T?i nguy?n v? M?i tr??ng ch? tr?, ph?i h?p v?i c?c s?, ng?nh c? li?n quan tham m?u, tr?nh ?y ban nh?n d?n c?p t?nh quy ?nh c? th? c?c t? l? % ? x?c ?nh chi ph? kinh doanh; chi ph? l?i vay, l?i nhu?n c?a nh? ?u t? c? t?nh ?n v?n ch? s? h?u, r?i ro trong kinh doanh cho c?c nh?m d? ?n c?ng m?c ?ch s? d?ng ?t ch?nh ho?c t?ng d? ?n c? th?.Tr??ng h?p ?y ban nh?n d?n c?p t?nh ch?a quy ?nh chi ph? kinh doanh th? chi ph? kinh doanh ??c x?c ?nh b?ng m?c b?nh qu?n c?a 03 d? ?n ?u t? c?ng m?c ?ch s? d?ng ?t ch?nh c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi?.Tr??ng h?p ?y ban nh?n d?n c?p t?nh ch?a quy ?nh t? l? % ? t?nh chi ph? l?i vay, l?i nhu?n c?a nh? ?u t? c? t?nh ?n v?n ch? s? hiu, r?i ro trong kinh doanh th? t? ch?c th?c hi?n ?nh gi? ?t ? xu?t trong B?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t ?i v?i t?ng d? ?n ? H?i ?ng th?m ?nh gi? ?t xem x?t, quy?t ?nh.?i v?i th?i gian x?y d?ng, ti?n ? x?y d?ng th? cn c? v?o ti?n ? ? ??c x?c ?nh trong ch? tr??ng ?u t? ho?c h? s? m?i th?u th?c hi?n d? ?n ?u t? ho?c quy?t ?nh ph? duy?t, ch?p thu?n d? ?n ?u t? ? ??c t?nh chi ph? ph?t tri?n c?a d? ?n. Tr??ng h?p trong c?c vn b?n v? ch? tr??ng ?u t? ho?c h? s? m?i th?u th?c hi?n d? ?n ?u t? ho?c quy?t ?nh ph? duy?t, ch?p thu?n d? ?n ?u t? ch?a x?c ?nh th?i gian x?y d?ng, ti?n ? x?y d?ng th? ?y ban nh?n d?n c?p t?nh quy ?nh ph? h?p v?i t?nh h?nh th?c t? t?i ?a ph??ng cho c?c nh?m d? ?n c?ng m?c ?ch s? d?ng ?t ch?nh ho?c t?ng d? ?n c? th? ? ?p d?ng ho?c t? ch?c th?c hi?n ?nh gi? ?t cn c? s? li?u th?c t? c?a 03 d? ?n ?u t? c?ng m?c ?ch s? d?ng ?t ch?nh c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi? ? xu?t ? H?i ?ng th?m ?nh gi? ?t xem x?t, quy?t ?nh.4. Vi?c ??c t?nh t?ng chi ph? ?u t? x?y d?ng ??c th?c hi?n nh? sau:a) Chi ph? ?u t? x?y d?ng ??c ??c t?nh theo quy ho?ch chi ti?t x?y d?ng ho?c quy ho?ch t?ng m?t b?ng ho?c h? s? thi?t k? c? s? ho?c h? s? thi?t k? thi c?ng ??c c? quan c? th?m quy?n th?m ?nh, ph? duy?t. Vi?c ??c t?nh chi ph? ?u t? x?y d?ng quy ?nh t?i i?m n?y th?c hi?n theo quy ?nh c?a ph?p lu?t v? x?y d?ng;b) Vi?c ??c t?nh t?ng chi ph? ?u t? x?y d?ng cn c? theo th? t? ?u ti?n nh? sau:- D? to?n x?y d?ng ? ??c c? quan chuy?n m?n v? x?y d?ng th?m ?nh theo quy ?nh c?a ph?p lu?t v? x?y d?ng;- D? to?n x?y d?ng d?a tr?n ?nh m?c, ?n gi? do c? quan nh? n??c c? th?m quy?n ban h?nh, c?ng b? v? ? ??c c? quan, t? ch?c t? v?n th?m ?nh ho?c th?m tra ?c l?p. C? quan, t? ch?c t? v?n th?m ?nh ho?c th?m tra ?c l?p ch?u tr?ch nhi?m tr??c ph?p lu?t v? k?t qu? th?m ?nh ho?c th?m tra ?i v?i d? to?n x?y d?ng m? m?nh ? th?c hi?n;- Su?t v?n ?u t? x?y d?ng do B? X?y d?ng c?ng b?;c) Tr??ng h?p ch?a c? c?c cn c? quy ?nh t?i i?m b kho?n n?y th? t? ch?c th?c hi?n ?nh gi? ?t thu th?p th?ng tin v? chi ph? th?c t? ph? bi?n c?a 03 d? ?n ?u t? c?ng m?c ?ch s? d?ng ?t ch?nh c? kho?ng c?ch g?n nh?t ?n th?a ?t, khu ?t c?n ?nh gi? ? ? xu?t trong B?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t l?m c? s? ? H?i ?ng th?m ?nh gi? ?t xem x?t, quy?t ?nh.5. Vi?c ??c t?nh c?c kho?n doanh thu, chi ph? th?c hi?n theo t?ng nm th?c hi?n d? ?n v? ph?i chi?t kh?u v? gi? tr? hi?n t?i t?i th?i i?m ?nh gi? ?t. Vi?c ??c t?nh t?ng doanh thu ph?t tri?n, t?ng chi ph? ph?t tri?n c?a th?a ?t, khu ?t th?c hi?n theo c?ng th?c sau:T?ng doanh thu ph?t tri?n =T?ng chi ph? ph?t tri?n =Trong ?:- TRi l? doanh thu nm th? i c?a d? ?n;- Ci l? chi ph? nm th? i c?a d? ?n;- r l? t? l? chi?t kh?u t?nh theo l?i su?t cho vay trung h?n (t? 01 nm ?n 03 nm) b?nh qu?n c?a lo?i ti?n vay b?ng ti?n Vi?t Nam ?i v?i d? ?n ?u t?, kinh doanh b?t ?ng s?n c?a c?c ng?n h?ng th??ng m?i nh? n??c c?a nm li?n k? t?nh ?n h?t qu? g?n nh?t c? s? li?u tr??c th?i i?m ?nh gi?;- n l? s? nm b?n h?ng c?a d? ?n (t?nh tr?n nm);- m l? s? nm x?y d?ng v? ph?t sinh chi ph? c?a d? ?n (t?nh tr?n nm).6. X?c ?nh gi? ?t c?a th?a ?t, khu ?t c?n ?nh gi?Gi? tr? quy?n s? d?ng ?t c?a th?a ?t, khu ?t c?n ?nh gi? ??c x?c ?nh theo c?ng th?c sau:Gi? tr? quy?n s? d?ng ?t c?a th?a ?t, khu ?t c?n ?nh gi?=T?ng doanh thu ph?t tri?n-T?ng chi ph? ph?t tri?nGi? ?t c?a th?a ?t, khu ?t c?n ?nh gi? ??c x?c ?nh theo c?ng th?c sau:Gi? ?t c?a th?a ?t, khu ?t c?n ?nh gi?=Gi? tr? quy?n s? d?ng ?t c?a th?a ?t, khu ?t c?n ?nh gi?Di?n t?ch th?a ?t, khu ?t c?n ?nh gi?7. Tr??ng h?p khu ?t c? di?n t?ch giao ?t c? thu ti?n s? d?ng ?t (sau ?y g?i l? giao ?t), c? di?n t?ch cho thu? ?t tr? ti?n thu? ?t m?t l?n cho c? th?i gian thu? (sau ?y g?i l? cho thu? ?t) th? gi? ?t c?a th?a ?t c?n ?nh gi? ??c x?c ?nh theo t?ng doanh thu ph?t tri?n v? t?ng chi ph? ph?t tri?n c?a t?ng ph?n di?n t?ch giao ?t, cho thu? ?t.Vi?c ph?n b? chi ph? x?y d?ng k?t c?u h? t?ng k? thu?t theo t?ng ph?n di?n t?ch giao ?t, cho thu? ?t ??c th?c hi?n theo c?ng th?c sau:Chi ph? x?y d?ng k?t c?u h? t?ng k? thu?t ?i v?i ph?n di?n t?ch giao ?t=T?ng chi ph? x?y d?ng k?t c?u h? t?ng k? thu?t c?a d? ?nxDi?n t?ch giao ?tT?ng di?n t?ch giao ?t v? cho thu? ?tChi ph? x?y d?ng k?t c?u h? t?ng k? thu?t ?i v?i ph?n di?n t?ch cho thu? ?t=T?ng chi ph? x?y d?ng k?t c?u h? t?ng k? thu?t c?a d? ?nxDi?n t?ch cho thu? ?tT?ng di?n t?ch giao ?t v? cho thu? ?tTrong ?: T?ng chi ph? x?y d?ng k?t c?u h? t?ng k? thu?t c?a d? ?n ??c x?c ?nh trong chi ph? ?u t? x?y d?ng quy ?nh t?i kho?n 3 i?u n?y ??c th?c hi?n theo quy ?nh c?a ph?p lu?t v? x?y d?ng.8. Tr??ng h?p th?a ?t, khu ?t c?n ?nh gi? ??c c? quan nh? n??c c? th?m quy?n giao ?t, cho thu? ?t ? th?c hi?n d? ?n ?u t? theo nhi?u quy?t ?nh th? th?c hi?n nh? sau:a) Tr??ng h?p c? ?y ? i?u ki?n ? t?nh ??c doanh thu ph?t tri?n, chi ph? ph?t tri?n c?a th?a ?t, khu ?t th? x?c ?nh doanh thu ph?t tri?n ??c t?nh, chi ph? ph?t tri?n ??c t?nh ??c th?c hi?n theo di?n t?ch giao ?t, cho thu? ?t c?a quy?t ?nh ?;b) Tr??ng h?p kh?ng ??c t?nh ??c ?y ? doanh thu ph?t tri?n c?a th?a ?t, khu ?t ho?c chi ph? ph?t tri?n ??c t?nh l?n h?n doanh thu ph?t tri?n ??c t?nh ?i v?i di?n t?ch c?n ?nh gi? ?t th? vi?c x?c ?nh doanh thu ph?t tri?n ??c t?nh, chi ph? ph?t tri?n ??c t?nh ??c th?c hi?n cho to?n b? d? ?n theo quy ho?ch chi ti?t x?y d?ng ho?c quy ho?ch t?ng m?t b?ng ??c c? quan c? th?m quy?n ph? duy?t.9. Trong th?i h?n 05 ng?y l?m vi?c k? t? ng?y nh?n ??c vn b?n y?u c?u c?a c? quan c? ch?c nng qu?n l? ?t ai, c?c ng?n h?ng th??ng m?i nh? n??c c? tr?ch nhi?m cung c?p th?ng tin b?ng vn b?n v? l?i su?t cho vay trung h?n quy ?nh t?i kho?n 5 i?u n?y. 2. Vi?c x?c ?nh gi? ?t b?ng ph??ng ph?p th?ng d? ??c minh h?a chi ti?t t?i V? d? s? 03 Ph? l?c II ban h?nh k?m theo Ngh? ?nh n?y.i?u 38. Tr?ch nhi?m c?a c?c b?, ng?nh v? ?y ban nh?n d?n c?p t?nh, ng??i c? th?m quy?n quy?t ?nh gi? ?t1. B? T?i nguy?n v? M?i tr??ng:a) Quy ?nh chi ti?t v? x?y d?ng, i?u ch?nh, s?a ?i, b? sung b?ng gi? ?t ?n t?ng th?a ?t tr?n c? s? v?ng gi? tr?, th?a ?t chu?n;b) Thanh tra, ki?m tra, x? l? vi ph?m trong vi?c ?p d?ng ph??ng ph?p ?nh gi? ?t; x?y d?ng, i?u ch?nh, s?a ?i, b? sung b?ng gi? ?t; gi? ?t c? th? v? ho?t ?ng t? v?n x?c ?nh gi? ?t theo quy ?nh c?a ph?p lu?t;c) Quy ?nh chi ti?t v? ?o t?o, b?i d??ng, c?p nh?t ki?n th?c cho c? nh?n h?nh ngh? t? v?n ?nh gi? ?t; khung ch??ng tr?nh ?o t?o, b?i d??ng nghi?p v? v? gi? ?t.2. ?y ban nh?n d?n c?p t?nh:a) T? ch?c x?y d?ng, i?u ch?nh, s?a ?i, b? sung tr?nh H?i ?ng nh?n d?n ban h?nh b?ng gi? ?t;b) H??ng d?n, ki?m tra vi?c th?c hi?n c?c quy ?nh c?a ph?p lu?t v? gi? ?t t?i ?a ph??ng; gi?i quy?t c?c v??ng m?c ph?t sinh v? gi? ?t theo th?m quy?n;c) Thanh tra, ki?m tra v? x? l? vi ph?m v? gi? ?t v? ho?t ?ng t? v?n x?c ?nh gi? ?t t?i ?a ph??ng;d) T? ch?c x?y d?ng, c?p nh?t, qu?n l? v? khai th?c c? s? d? li?u v? gi? ?t t?i ?a ph??ng theo quy ?nh c?a B? T?i nguy?n v? M?i tr??ng;) T? ch?c quy ?nh c? th? c?c n?i dung ??c giao t?i Ngh? ?nh n?y;e) H?ng nm, b?o c?o B? T?i nguy?n v? M?i tr??ng v? t?nh h?nh th?c hi?n c?c quy ?nh c?a ph?p lu?t v? gi? ?t t?i ?a ph??ng.3. Ch? t?ch ?y ban nh?n d?n c?p t?nh, Ch? t?ch ?y ban nh?n d?n c?p huy?n t? ch?c th?c hi?n vi?c quy?t ?nh gi? ?t c? th? theo quy ?nh t?i Ngh? ?nh n?y.4. Kinh ph? ? t? ch?c x?y d?ng, i?u ch?nh, s?a ?i, b? sung b?ng gi? ?t, x?c ?nh gi? ?t c? th?, th?m ?nh, theo d?i, c?p nh?t gi? ?t ??c b? tr? t? ngu?n chi th??ng xuy?n theo quy ?nh c?a Lu?t Ng?n s?ch nh? n??c.i?u 39. Hi?u l?c thi h?nh1. Ngh? ?nh n?y c? hi?u l?c thi h?nh k? t? ng?y Lu?t ?t ai s? 31/2024/QH15 c? hi?u l?c thi h?nh, tr? tr??ng h?p quy ?nh t?i kho?n 2 i?u n?y.2. i?u 37 c?a Ngh? ?nh n?y c? hi?u l?c k? t? ng?y Ngh? ?nh n?y ??c k? ban h?nh.3. C?c ngh? ?nh sau ?y h?t hi?u l?c k? t? ng?y Ngh? ?nh n?y c? hi?u l?c thi h?nha) Ngh? ?nh s? 44/2014/N-CP ng?y 15 th?ng 5 nm 2014 c?a Ch?nh ph? quy ?nh v? gi? ?t;b) i?u 2 Ngh? ?nh s? 136/2018/N-CP ng?y 05 th?ng 10 nm 2018 c?a Ch?nh ph? s?a ?i m?t s? i?u c?a c?c Ngh? ?nh li?n quan ?n i?u ki?n ?u t? kinh doanh thu?c l)nh v?c t?i nguy?n v? m?i tr??ng;c) i?u 2 Ngh? ?nh s? 10/2023/N-CP ng?y 03 th?ng 4 nm 2023 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a c?c ngh? ?nh h??ng d?n thi h?nh Lu?t ?t ai;d) Ngh? ?nh s? 12/2024/N-CP ng?y 05 th?ng 02 nm 2024 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 44/2014/N-CP ng?y 15 th?ng 5 nm 2014 c?a Ch?nh ph? quy ?nh v? gi? ?t v? Ngh? ?nh s? 10/2023/N-CP ng?y 03 th?ng 4 nm 2023 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a c?c ngh? ?nh h??ng d?n thi h?nh Lu?t ?t ai. V? d? v? vi?c ?p d?ng ph??ng ph?p th?ng d? t?i Ph? l?c III ban h?nh k?m theo Ngh? ?nh s? 12/2024/N-CP h?t hi?u l?c k? t? ng?y k? Ngh? ?nh n?y;) i?u 37 c?a Ngh? ?nh n?y.4. i?u kho?n chuy?n ti?pa) C? nh?n ??c c?p Ch?ng ch? ?nh gi? ?t m? Ch?ng ch? ?nh gi? ?t c?n th?i h?n v? kh?ng thu?c tr??ng h?p thu h?i Ch?ng ch? ?nh gi? ?t theo quy ?nh c?a ph?p lu?t ?n tr??c ng?y Ngh? ?nh n?y c? hi?u l?c thi h?nh th? ti?p t?c ??c h?nh ngh? ?nh gi? ?t trong th?i h?n c?n l?i c?a Ch?ng ch? ?nh gi? ?t;b) C? nh?n ??c c?p Gi?y ch?ng nh?n ? ho?n th?nh kh?a h?c b?i d??ng v? ?nh gi? ?t theo ch??ng tr?nh b?i d??ng v? ?nh gi? ?t do B? T?i nguy?n v? M?i tr??ng ban h?nh m? ?n tr??c ng?y Ngh? ?nh n?y c? hi?u l?c thi h?nh ch?a ??c c?p Ch?ng ch? ?nh gi? ?t v? ? i?u ki?n h?nh ngh? t? v?n x?c ?nh gi? ?t theo quy ?nh t?i i?m a v? b kho?n 1 i?u 36 c?a Ngh? ?nh n?y th? ??c h?nh ngh? t? v?n ?nh gi? ?t theo quy ?nh c?a Ngh? ?nh n?y.5. C?c b?, c? quan ngang b?, c? quan thu?c Ch?nh ph?, ?y ban nh?n d?n c?p t?nh c? tr?ch nhi?m r? so?t c?c vn b?n quy ph?m ph?p lu?t do m?nh ban h?nh tr?i v?i quy ?nh c?a Lu?t ?t ai, c?a Ngh? ?nh n?y ? s?a ?i, b? sung ho?c b?i b?.i?u 40. Tr?ch nhi?m thi h?nhC?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 c?c c?p, t? ch?c v? c? nh?n c? li?n quan ch?u tr?ch nhi?m thi h?nh Ngh? ?nh n?y. N?i nh?n: - Ban B? th? Trung ??ng ?ng; - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?; - C?c b?, c? quan ngang b?, c? quan thu?c Ch?nh ph?; - HND, UBND c?c t?nh, th?nh ph? tr?c thu?c trung ??ng; - 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 ?y ban 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 trung ??ng 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, C?ng b?o; - L?u: VT, NN (2).TM. CH?NH PH? KT. TH? T??NG PH? TH? T??NG Tr?n H?ng H?PH? L?C I(K?m theo Ngh? ?nh s? 71/2024/N-CP ng?y 27 th?ng 6 nm 2024 c?a Ch?nh ph?)STTM?u s?T?n m?u1M?u s? 01Phi?u thu th?p th?ng tin v? c?c y?u t? t? nhi?n, kinh t? - x? h?i, qu?n l? v? s? d?ng ?t ai ?nh h??ng ?n gi? ?t t?i x?, ph??ng, th? tr?n2M?u s? 02Phi?u thu th?p th?ng tin v? th?a ?t (?p d?ng ?i v?i ?t n?ng nghi?p)3M?u s? 03Phi?u thu th?p th?ng tin v? th?a ?t (?p d?ng ?i v?i ?t phi n?ng nghi?p)4M?u s? 04B?ng th?ng k? gi? ?t t?i x?, ph??ng, th? tr?n5M?u s? 05B?ng t?ng h?p gi? ?t c?p huy?n (?p d?ng ?i v?i ?t n?ng nghi?p)6M?u s? 06B?ng t?ng h?p gi? ?t c?p huy?n (?p d?ng ?i v?i ?t phi n?ng nghi?p t?i n?ng th?n)7M?u s? 07B?ng t?ng h?p gi? ?t c?p huy?n (?p d?ng ?i v?i ?t phi n?ng nghi?p t?i ? th?)8M?u s? 08B?ng t?ng h?p gi? ?t trong khu c?ng ngh? cao (?p d?ng ?i v?i c?c lo?i ?t trong khu c?ng ngh? cao)9M?u s? 09B?ng t?ng h?p gi? ?t c?p t?nh (?p d?ng ?i v?i ?t n?ng nghi?p)10M?u s? 10B?ng t?ng h?p gi? ?t c?p t?nh (?p d?ng ?i v?i ?t phi n?ng nghi?p t?i n?ng th?n)11M?u s? 11B?ng t?ng h?p gi? ?t c?p t?nh (?p d?ng ?i v?i ?t phi n?ng nghi?p t?i ? th?)12M?u s? 12B?ng gi? ?t n?ng nghi?p13M?u s? 13B?ng gi? ?t phi n?ng nghi?p t?i n?ng th?n14M?u s? 14B?ng gi? ?t phi n?ng nghi?p t?i ? th?15M?u s? 15B?ng gi? c?c lo?i ?t trong khu c?ng ngh? cao16M?u s? 16B?o c?o thuy?t minh x?y d?ng ph??ng ?n gi? ?t17M?u s? 17Ch?ng th? ?nh gi? ?tPhi?u s?...M?u s? 01PHI?U THU TH?P TH?NG TIN V? C?C Y?U T? T? NHI?N, KINH T? - X? H?I, QU?N L? V? S? D?NG ?T AI ?NH H??NG ?N GI? ?T T?I X?, PH??NG, TH? TR?NT?n x? (ph??ng, th? tr?n):& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & .1. Thu?c v?ng: ?ng b?ng ?% trung du ?% mi?n n?i ?%2. C?c th?ng tin v? kinh t? - x? h?i- Gi? tr? t?ng s?n ph?m b?nh qu?n: & & & & . ?ng/ha, so v?i m?c b?nh qu?n chung c?a t?nh: cao ?%, trung b?nh ?%, th?p ?%.- Thu nh?p b?nh qu?n nm: & & & & ?ng/ng??i, so v?i m?c b?nh qu?n chung c?a t?nh: cao ?%, trung b?nh ?%, th?p ?%.- D?n s?: & & & .. ng??i, m?t ? d?n s?: & & & & ng??i/km2, so v?i m?t ? d?n s? c?a t?nh: cao ?%, trung b?nh ?%, th?p ?%.3. C?c th?ng tin v? k?t c?u h? t?ng (so v?i i?u ki?n chung c?a t?nh)- Giao th?ng: T?t ?%, trung b?nh ?%, k?m ?%;- C?p, tho?t n??c: T?t ?%, trung b?nh ?%, k?m ?%;- Th?y l?i: T?t ?%, trung b?nh ?%, k?m ?%;- i?n: T?t ?%, trung b?nh ?%, k?m ?%;- C? s? gi?o d?c: T?t ?%, trung b?nh ?%, k?m ?%;- C? s? y t?: T?t ?%, trung b?nh ?%, k?m ?%.4. C?c th?ng tin v? cung c?p d?ch v? (so v?i i?u ki?n chung c?a t?nh)- D?ch v? v?t t?, k? thu?t n?ng nghi?p: Thu?n l?i ?%, trung b?nh ?%, k?m ?%.- D?ch v? t?i ch?nh, t?n d?ng: Thu?n l?i ?%, trung b?nh ?%, k?m ?%.- D?ch v? th?ng tin li?n l?c: T?t ?%, trung b?nh ?%, k?m ?%.- Th??ng m?i: Thu?n l?i ?%, trung b?nh ?%, k?m ?%.5. C?c th?ng tin kh?c- Quy ho?ch x?y d?ng chi ti?t: ? ??c ph? duy?t ?%, ch?a ??c ph? duy?t ?%.- S? th?a ?t ? ??c x?c ?nh l?i gi? ?t, ? tr?ng ?u gi? trong nm i?u tra: & & & . th?a.Ng?y & . th?ng & . nm & . Ng??i i?u tra (K? v? ghi r? h? t?n)Phi?u s?...M?u s? 02PHI?U THU TH?P TH?NG TIN V? TH?A ?T(?p d?ng ?i v?i ?t n?ng nghi?p)T?n x? (ph??ng, th? tr?n): T?n ng??i ??c i?u tra: ?a ch? (1) & & & & & & & ..; th?i i?m chuy?n nh??ng/tr?ng ?u gi?: Gi? b?t ?ng s?n chuy?n nh??ng/tr?ng ?u gi?: & & & & & & & & tri?u ?ng/b?t ?ng s?nGi? ?t chuy?n nh??ng/tr?ng ?u gi?: & & . tri?u ?ng/th?a ho?c & & & & & & & ?ng/m2Ngu?n th?ng tin: 1. C?c th?ng tin v? th?a ?t- T? b?n ? s?: & & & & & ..; th?a ?t s?: & & & & & & .., di?n t?ch: & & & & & & & & . m2- ?a ch? th?a ?t (2): - Kho?ng c?ch g?n nh?t ?n n?i s?n xu?t, ti?u th? s?n ph?m: Chi ti?t: Ti?p gi?p qu?c l? ?%, ti?p gi?p t?nh l? ?%, ti?p gi?p huy?n l? ?%, ti?p gi?p x? l? ?%, kh?ng ti?p gi?p l? ?%.- M?c ?ch s? d?ng (3): - ?c i?m v? nng su?t c?y tr?ng, v?t nu?i (h? th?ng t??i ti?u, ? ph? c?a ?t...): - ?a h?nh: - i?u ki?n giao th?ng ph?c v? s?n xu?t, ti?u th? s?n ph?m: - Th?ng tin kh?c (n?u c?): 2. C?c th?ng tin v? t?i s?n g?n li?n v?i ?t- Lo?i c?y tr?ng (th?y s?n nu?i tr?ng): & & & & & & & ; Nm tr?ng (nu?i tr?ng): - C?ng tr?nh x?y d?ng ph?c v? s?n xu?t n?ng nghi?p: & & & & .. Lo?i c?ng tr?nh: & & & & ; nm x?y d?ng: & & & & & & .; gi? tr? c?a c?ng tr?nh x?y d?ng: & & & & & & & & ..tri?u ?ng.- T?i s?n kh?c (n?u c?): 3. C?c th?ng tin v? thu nh?p, chi ph? t? vi?c s? d?ng ?tTh?i gianN?i dungNm 1/V? 1Nm 2/V? 2Nm 3/V? 3V? ...01 Chu k? khai th?cThu nh?pChi ph?& & , ng?y & . th?ng & . nm & . Ng??i i?u tra (K? v? ghi r? h? t?n)Ghi ch?:- (1) Ghi r? t?n th?n, ?p, b?n, bu?n, phum, s?c.- (2) Ghi r? t?n x? ?ng.- (3) Ghi r? lo?i ?t.Phi?u s?...M?u s? 03PHI?U THU TH?P TH?NG TIN V? TH?A ?T(?p d?ng ?i v?i ?t phi n?ng nghi?p)T?n x?, ph??ng (th? tr?n): T?n ng??i ??c i?u tra: - ?a ch?(1): & & & & & & & & ..; th?i i?m chuy?n nh??ng/tr?ng ?u gi?: - Gi? b?t ?ng s?n chuy?n nh??ng/tr?ng ?u gi?: & & & & & & & tri?u ?ng/b?t ?ng s?n- Gi? ?t chuy?n nh??ng/tr?ng ?u gi?: & & & & tri?u ?ng/th?a ho?c & & & & . ?ng/m2- Gi? thu? ?t, gi? thu? m?t b?ng: & & & & & & & & & & & & & & & & & & & & & ?ng/m2- Gi? kinh doanh s?n ph?m, d?ch v?: - Ngu?n th?ng tin: 1. C?c th?ng tin v? th?a ?t- T? b?n ? s?: & & & & & & ; th?a ?t s?: & & & & & & .; di?n t?ch: & & & & & & & . m2.- ?a ch? th?a ?t (2): - K?ch th??c m?t ti?n: & & & & & & . m; k?ch th??c chi?u s?u th?a ?t: & & & & & & ..m- H?nh th? th?a ?t: h?nh ch? nh?t ?%, h?nh b?nh h?nh ?%, h?nh vu?ng ?%, h?nh thang xu?i ?%, h?nh thang ng??c ?%, h?nh a gi?c ?%, h?nh ch? L ?%, h?nh kh?c ?%.- M?c ?ch s? d?ng ?t: - Kho?ng c?ch ?n th?a ?t chu?n: - Kho?ng c?ch g?n nh?t t? th?a ?t ?n:+ Trung t?m h?nh ch?nh: & & & & & .m; + Trung t?m th??ng m?i, ch?: & & & & & & .m;+ C? s? gi?o d?c: & & & & & & & & .m; + C? s? th? d?c, th? thao: & & & & & & & & m;+ C? s? y t?: & & & & & & & & & & ..m; + C?ng vi?n, khu vui ch?i gi?i tr?: & & & & & m.- C?c y?u t? li?n quan ?n h? t?ng k? thu?t:+ i?u ki?n v? giao th?ng: ? r?ng: & & & .& ..m; c?p ??ng: & & & & & ..; k?t c?u m?t ??ng: & & & & & & ; ti?p gi?p v?i m?t ??ng: & & & & & & & .;+ i?u ki?n v? c?p tho?t n??c: ;+ i?u ki?n v? c?p i?n: ;- C?c y?u t? li?n quan ?n h? t?ng x? h?i:+ H? t?ng giao th?ng c?ng c?ng: ;+ H? t?ng kh?ng gian: ;+ H? t?ng cung c?p d?ch v?: ;+ H? t?ng vn h?a, th? thao: ;+ H? t?ng m?i tr??ng: ;- C?c y?u t? kh?c ?nh h??ng ?n gi? ?t ph? h?p v?i th?c t?, truy?n th?ng vn h?a, phong t?c t?p qu?n c?a ?a ph??ng: - Th?i h?n s? d?ng ?t: 2. C?c th?ng tin v? t?i s?n g?n li?n v?i ?t2.1. T?i s?n g?n li?n v?i ?t l? nh? ?- Nh? ?: Lo?i nh?: & & & & & ....; c?p nh?: & & & & & & & ..; nm x?y d?ng: - Di?n t?ch x?y d?ng: & & & .m2; s? t?ng: & & & & ..; di?n t?ch s?n s? d?ng: & & & & & .m2- T?i s?n kh?c (n?u c?): 2.2. T?i s?n g?n li?n v?i ?t l? c?ng tr?nh x?y d?ng kh?c- Lo?i t?i s?n: - Nm x?y d?ng: & & & & & & & & ; Di?n t?ch x?y d?ng: - T?i s?n kh?c (n?u c?): - Thu nh?p b?nh qu?n nm: - Chi ph? b?nh qu?n nm: 2.3. T?i s?n g?n li?n v?i ?t l? c?y l?u nm, r?ng tr?ng- Lo?i c?y tr?ng: C?y l?u nm ?%, R?ng tr?ng ?%- Di?n t?ch: & & & ..& & & .; M?t ? tr?ng: & & & & ..& ..; Nm tr?ng: & & & & & .& & ;- Gi? tr? khai th?c t?nh theo thu nh?p t? vi?c thu ho?ch s?n ph?m t??ng ?ng v?i s? nm c?n l?i trong chu k? thu ho?ch c?a c?y l?u nm: ;- T?ng chi ph? ? ?u t? ? tr?ng, chm s?c r?ng tr?ng ?n th?i i?m chuy?n nh??ng, tr?ng ?u gi? quy?n s? d?ng ?t: & & , ng?y & . th?ng & . nm & . Ng??i i?u tra (K? v? ghi r? h? t?n)Ghi ch?:- (1) Ghi r? t?n th?n, ?p, b?n, bu?n, phum, s?c.- (2) Ghi r? t?n ??ng, t?n th?n, ?p, b?n, bu?n, phum, s?c.X? (ph??ng, th? tr?n):...............Huy?n (Qu?n, TX, TP):& & & ..T?nh (TP).......& & & & & & & & M?u s? 04B?NG TH?NG K? GI? ?T T?I X?, PH??NG, TH? TR?N(?p d?ng ?i v?i ?t: & & & & & & & & & ..& ..) (1)Phi?u s?T?n ng??i s? d?ng ?tTh?a ?t s?T? B s?Di?n t?ch (m2)T?n ??ng, o?n ??ng, ph?, o?n ph?Khu v?cV? tr? ?tTh?i i?m chuy?n nh??ng/tr?ng ?u gi?Gi? b?n b?t ?ng s?n (1.000/ b?t ?ng s?n)Gi? ?t chuy?n nh??ng/tr?ng ?u gi? (1.000/m2)Gi? ?t trong b?ng gi? ?t hi?n h?nh (1.000/m2)So s?nh (11)/(12) (%)(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)123456& .. X?c nh?n c?a T? ch?c th?c hi?n ?nh gi? ?t (K?, ghi r? h? t?n v? ?ng d?u)& & .., ng?y & .. th?ng & . nm & . Ng??i l?p bi?u (K? v? ghi r? h? t?n)Ghi ch?: (1) ?p d?ng ? th?ng k? phi?u i?u tra ?i v?i t?t c? c?c lo?i ?t.Huy?n (Qu?n, TX, TP):& & & ..T?nh (TP): .......& & & & & & & & M?u s? 05B?NG T?NG H?P GI? ?T C?P HUY?N(?p d?ng ?i v?i ?t n?ng nghi?p)VT: 1.000 ?ng/m2N?i dungGi? ?t i?u traGi? ?t trong b?ng gi? ?t hi?n h?nhGi? ?t ? xu?tSo s?nh %T?ng s? phi?uCao nh?tB?nh qu?nTh?p nh?t(5)/(7)(8)/(7)(1)(3)(4)(5)(6)(7)(8)(9)(10)1. X? (P, TT): & .- V? tr? 1- V? tr? 2- & 2. X? (P, TT): & .- V? tr? 1- V? tr? 2- & 3. X? (P, TT): & & ..- V? tr? 1- V? tr? 2- &  X?c nh?n c?a Ph?ng TN&MT (K?, ghi r? h? t?n v? ?ng d?u) X?c nh?n c?a T? ch?c th?c hi?n ?nh gi? ?t (K?, ghi r? h? t?n v? ?ng d?u)& .., ng?y& .. th?ng& . nm & . Ng??i l?p bi?u (K? v? ghi r? h? t?n)Huy?n (Qu?n, TX, TP):& & & ..T?nh (TP): .......& & & & & & & & M?u s? 06B?NG T?NG H?P GI? ?T C?P HUY?N(?p d?ng ?i v?i ?t phi n?ng nghi?p t?i n?ng th?n)VT: 1.000 ?ng/m2N?i dungGi? ?t i?u traGi? ?t trong b?ng gi? ?t hi?n h?nhGi? ?t ? xu?tSo s?nh %T?ng s? phi?uCao nh?tB?nh qu?nTh?p nh?t(5)/(7)(8)/(7)(1)(3)(4)(5)(6)(7)(8)(9)(10)1. X?: & & & .- Khu v?c 1 ho?c t?n ??ng, o?n ??ng+ V? tr? 1+ .....- Khu v?c 2 ho?c t?n ??ng, o?n ??ng+ V? tr? 1+ .....- Khu v?c 3 ho?c t?n ??ng, o?n ??ng2. X?: & & & - Khu v?c 1 ho?c t?n ??ng, o?n ??ng+ V? tr? 1& & . X?c nh?n c?a Ph?ng TN&MT (K?, ghi r? h? t?n v? ?ng d?u) X?c nh?n c?a T? ch?c th?c hi?n ?nh gi? ?t (K?, ghi r? h? t?n v? ?ng d?u)..., ng?y& .. th?ng& . nm & . Ng??i l?p bi?u (K? v? ghi r? h? t?n)Huy?n (Qu?n, TX, TP):& & & ..T?nh (TP): .......& & & & & & & & M?u s? 07B?NG T?NG H?P GI? ?T C?P HUY?N(?p d?ng ?i v?i ?t phi n?ng nghi?p t?i ? th?)VT: 1.000 ?ng/m2N?i dungGi? ?t i?u traGi? ?t trong b?ng gi? ?t hi?n h?nhGi? ?t ? xu?tSo s?nh %T?ng s? phi?uCao nh?tB?nh qu?nTh?p nh?t(5)/(7)(8)/(7)(1)(3)(4)(5)(6)(7)(8)(9)(10)1. T?n ??ng, ph?, o?n ??ng, o?n ph?- V? tr? 1- V? tr? 2- & .2. T?n ??ng, ph?, o?n ??ng, o?n ph?- V? tr? 1- V? tr? 2- & ..3. T?n ??ng, ph?, o?n ??ng, o?n ph?- ..... X?c nh?n c?a Ph?ng TN&MT (K?, ghi r? h? t?n v? ?ng d?u) X?c nh?n c?a T? ch?c th?c hi?n ?nh gi? ?t (K?, ghi r? h? t?n v? ?ng d?u)..., ng?y& .. th?ng& . nm & . Ng??i l?p bi?u (K? v? ghi r? h? t?n)Khu CNC: & & & & & & & & ..T?nh (TP): ....& & & & & & & & M?u s? 08B?NG T?NG H?P GI? ?T TRONG KHU C?NG NGH? CAO(?p d?ng ?i v?i c?c lo?i ?t trong khu c?ng ngh? cao)VT: 1.000 ?ng/m2N?i dungGi? ?t i?u traGi? ?t trong b?ng gi? ?t hi?n h?nhGi? ?t ? xu?tSo s?nh %T?ng s? phi?uCao nh?tB?nh qu?nTh?p nh?t(5)/(7)(8)/(7)(1)(3)(4)(5)(6)(7)(8)(9)(10)1. ?t ...- T?n ??ng, ph?, o?n ??ng, o?n ph?+ V? tr? 1& 2. ?t...- T?n ??ng, ph?, o?n ??ng, o?n ph?+ V? tr? 1& ..3. ?t...- T?n ??ng, ph?, o?n ??ng, o?n ph?+ V? tr? 1&  X?c nh?n c?a Ban qu?n l? Khu C?ng ngh? cao (K?, ghi r? h? t?n v? ?ng d?u) X?c nh?n c?a T? ch?c th?c hi?n ?nh gi? ?t (K?, ghi r? h? t?n v? ?ng d?u)..., ng?y& .. th?ng& . nm & . Ng??i l?p bi?u (K? v? ghi r? h? t?n)T?nh (TP): ..& & & & & & & & M?u s? 09B?NG T?NG H?P GI? ?T C?P T?NH(?p d?ng ?i v?i ?t n?ng nghi?p)VT: 1.000 ?ng/m2N?i dungGi? ?t i?u traGi? ?t trong b?ng gi? ?t hi?n h?nhGi? ?t ? xu?tSo s?nh %T?ng s? phi?uCao nh?tB?nh qu?n (1)Th?p nh?t(5)/(7)(8)/(7)(1)(3)(4)(5)(6)(7)(8)(9)(10)1. Huy?n (Q, TX, TP):1.1. X? (P, TT): & & - V? tr? 1& & 1.2. X? (P, TT): & & ..- V? tr? 1& ..2. Huy?n (Q, TX, TP):2.1. X? (P, TT): & & .- V? tr? 1& .2.2. X? (P, TT): & & & .. X?c nh?n c?a S? TN&MT (K?, ghi r? h? t?n v? ?ng d?u) X?c nh?n c?a T? ch?c th?c hi?n ?nh gi? ?t (K?, ghi r? h? t?n v? ?ng d?u)..., ng?y& .. th?ng& . nm & . Ng??i l?p bi?u (K? v? ghi r? h? t?n)T?nh (TP): .& & & & & & & & M?u s? 10B?NG T?NG H?P GI? ?T C?P T?NH(?p d?ng ?i v?i ?t phi n?ng nghi?p t?i n?ng th?n)VT: 1.000 ?ng/m2N?i dungGi? ?t i?u traGi? ?t trong b?ng gi? ?t hi?n h?nhGi? ?t ? xu?tSo s?nh %T?ng s? phi?uCao nh?tB?nh qu?nTh?p nh?t(5)/(7)(8)/(7)(1)(3)(4)(5)(6)(7)(8)(9)(10)1. Huy?n (TX, TP): & & .1.1. X?: & & .- Khu v?c 1 ho?c t?n ??ng, o?n ??ng+ V? tr? 1& ..- Khu v?c 2 ho?c t?n ??ng, o?n ??ng+ V? tr? 1& & 1.2. X?: & & & 2. Huy?n (TX, TP): & & 2.1. X?: & & & & - Khu v?c 1 ho?c t?n ??ng, o?n ??ng& & . X?c nh?n c?a S? TN&MT (K?, ghi r? h? t?n v? ?ng d?u) X?c nh?n c?a T? ch?c th?c hi?n ?nh gi? ?t (K?, ghi r? h? t?n v? ?ng d?u)..., ng?y& .. th?ng& . nm & . Ng??i l?p bi?u (K? v? ghi r? h? t?n)T?nh (TP): ...& & & & & & & & M?u s? 11B?NG T?NG H?P GI? ?T C?P T?NH(?p d?ng ?i v?i ?t phi n?ng nghi?p t?i ? th?)VT: 1.000 ?ng/m2N?i dungGi? ?t i?u traGi? ?t trong b?ng gi? ?t hi?n h?nhGi? ?t ? xu?tSo s?nh %T?ng s? phi?uCao nh?tB?nh qu?nTh?p nh?t(5)/(7)(8)/(7)(1)(3)(4)(5)(6)(7)(8)(9)(10)1. Qu?n (TX, TP, H): ....- T?n ??ng, ph?, o?n ??ng, o?n ph?+ V? tr? 1+ & & .- T?n ??ng, ph?, o?n ??ng, o?n ph?+ V? tr? 1+ & & .- T?n ??ng, ph?, o?n ??ng, o?n ph?2. Qu?n (TX, TP, H): ....& &  X?c nh?n c?a S? TN&MT (K?, ghi r? h? t?n v? ?ng d?u) X?c nh?n c?a T? ch?c th?c hi?n ?nh gi? ?t (K?, ghi r? h? t?n v? ?ng d?u)..., ng?y& .. th?ng& . nm & . Ng??i l?p bi?u (K? v? ghi r? h? t?n)T?nh (TP): & & & & & & & & M?u s? 12B?NG GI? ?T N?NG NGHI?P(Ban h?nh k?m theo Quy?t ?nh s?... ng?y... th?ng ... nm ... c?a HND & ...)VT: 1.000 ?ng/m2S? TTT?n ?n v? h?nh ch?nhGi? ?tVT1VT2VT3& 1Huy?n (Q, TX, TP) & .1.1X? (ph??ng, th? tr?n) & .1.2X? (ph??ng, th? tr?n) & .& X? (ph??ng, th? tr?n) & .2Huy?n (Q, TX, TP) & .2.1X? (ph??ng, th? tr?n) & .2.2X? (ph??ng, th? tr?n) & .& X? (ph??ng, th? tr?n) & .& & & & & & & T?nh (TP): & & & & & M?u s? 13B?NG GI? ?T PHI N?NG NGHI?P T?I N?NG TH?N(Ban h?nh k?m theo Quy?t ?nh s?... ng?y... th?ng... nm ... c?a HND & .& ..)VT: 1.000 ?ng/m2S? TTT?n ?n v? h?nh ch?nhGi? ?tVT1VT2VT3& 1Huy?n (TX, TP): & ..1.1X? & & Khu v?c 1 ho?c t?n ??ng, o?n ??ng& ..1.2X? & & 2Huy?n (TX, TP): & & ..2.1X? & & .Khu v?c 1 ho?c t?n ??ng, o?n ??ng& ..T?nh (TP): & & & & & & & M?u s? 14B?NG GI? ?T PHI N?NG NGHI?P T?I ? TH?(Ban h?nh k?m theo Quy?t ?nh s?... ng?y... th?ng... nm ... c?a HND & & )VT: 1.000 ?ng/m2S? TTT?n ?n v? h?nh ch?nho?n ??ngGi? ?tT??nVT1VT2VT3& 1Qu?n (H, TX, TP): & .1.1T?n ??ng, ph?, o?n ??ng, o?n ph?1.2T?n ??ng, ph?, o?n ??ng, o?n ph?& & & & & 2Qu?n (H, TX, TP): & & .2.1T?n ??ng, ph?, o?n ??ng, o?n ph?2.2T?n ??ng, ph?, o?n ??ng, o?n ph?& .& & & .& .Qu?n (H, TX, TP): & ..& & & & ..T?nh (TP): & & & & & & M?u s? 15B?NG GI? C?C LO?I ?T TRONG KHU C?NG NGH? CAO(Ban h?nh k?m theo Quy?t ?nh s?... ng?y... th?ng... nm ... c?a HND & & & .)VT: 1.000 ?ng/m2S? TTT?n khu c?ng ngh? caoo?n ??ngGi? ?tT??nVT1VT2VT3& (1)(2)(4)(5)(6)(7)(8)(9)1?t ...1.1T?n ??ng, ph?, o?n ??ng, o?n ph?1.2T?n ??ng, ph?, o?n ??ng, o?n ph?& 2?t ...2.1T?n ??ng, ph?, o?n ??ng, o?n ph?2.2T?n ??ng, ph?, o?n ??ng, o?n ph?& .3?t ...3.1T?n ??ng, ph?, o?n ??ng, o?n ph?3.2T?n ??ng, ph?, o?n ??ng, o?n ph?& .M?u s? 16T?N T? CH?C TH?C HI?N ?NH GI? ?T -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------& .., ng?y ...th?ng ... nm & B?O C?O THUY?T MINH X?Y D?NG PH??NG ?N GI? ?T(K?m theo Ch?ng th? ?nh gi? ?t s? /CT-G ng?y ... th?ng ... nm & .)1. Th?a ?t, khu ?t c?n ?nh gi?2. M?c ?ch ?nh gi? ?t: X?c ?nh gi? ?t c? th? khi Nh? n??c quy?t ?nh giao ?t, cho thu? ?t, cho ph?p chuy?n m?c ?ch s? d?ng ?t, c?ng nh?n quy?n s? d?ng ?t, cho ph?p chuy?n h?nh th?c thu? ?t tr? ti?n h?ng nm sang thu? ?t tr? ti?n m?t l?n cho c? th?i gian thu?, gia h?n s? d?ng ?t, i?u ch?nh th?i h?n s? d?ng ?t, i?u ch?nh quy ho?ch chi ti?t x?y d?ng, t?nh ti?n b?i th??ng khi nh? n??c thu h?i ?t.3. Th?i i?m ?nh gi? ?t4. Cn c? ?nh gi? ?t4.1. Cn c? ph?p l? ? ?nh gi? ?t4.2. Cn c? ph?p l? c?a th?a ?t, khu ?t c?n ?nh gi?5. C?c th?ng tin v? th?a ?t, khu ?t c?n ?nh gi? bao g?m: v? tr?, ?a i?m, di?n t?ch, k?ch th??c, h?nh th?, m?c ?ch s? d?ng ?t, m?t ? x?y d?ng, chi?u cao c?ng tr?nh; lo?i ?t v? th?i h?n s? d?ng; gi? ?t trong b?ng gi? ?t.6. C?c th?ng tin v? c?c y?u t? ?nh h??ng ?n gi? c?a th?a ?t, khu ?t c?n ?nh gi?.7. ?nh gi? t?nh h?nh v? k?t qu? i?u tra, t?ng h?p th?ng tin ? ?p d?ng ph??ng ph?p ?nh gi? ?t.8. L?a ch?n, ?p d?ng ph??ng ph?p ?nh gi? ?t.9. Tr?nh t?, n?i dung, k?t qu? x?c ?nh gi? ?t theo ph??ng ph?p ?nh gi? ?t ??c ?p d?ng.?NH GI? VI?N/TH?M ?NH VI?N V? GI? (K? v? ghi r? h?, t?n)?I DI?N PH?P NH?N (K? t?n, ?ng d?u) M?u s? 17T?N T? CH?C TH?C HI?N ?NH GI? ?T -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: /CT-G& ., ng?y ...th?ng ...nm& CH?NG TH? ?NH GI? ?TK?nh g?i: & & & & & & & & & ..Cn c? Lu?t ?t ai ng?y 18 th?ng 01 nm 2024;Cn c? Ngh? ?nh s? .../2024/N-CP ng?y .... th?ng ... nm 2024 c?a Ch?nh ph? quy ?nh v? gi? ?t;Cn c? H?p ?ng s? & & & & & 1. M?c ?ch ?nh gi? ?tX?c ?nh gi? ?t ph?c v? m?c ?ch ....2. Th?i i?m ?nh gi? ?tT?i th?i i?m ?nh gi? ?t (ng?y ... th?ng .... nm....).3. C? s? ?nh gi? ?t- H? s?, gi?y t? ph?p l? c?a th?a ?t c?n ?nh gi?.- Gi?y ph?p x?y d?ng, b?n v? ho?n c?ng, h? s? quy?t to?n c?ng tr?nh (n?u c?).- C?c cn c? ph?p l? kh?c.4. Th?ng tin c?a th?a ?t, khu ?t c?n ?nh gi? v? t?i s?n g?n li?n v?i ?t4.1. Th?a ?t, khu ?t c?n ?nh gi?- V? tr?: m? t? c? th? v? tr? ?a l?; ?a ch? th?a ?t; s? t? b?n ?; s? th?a ?t.- Di?n t?ch (t?ng di?n t?ch, di?n t?ch t?ng ph?n); h?nh th?; k?ch th??c.- M?c ?ch v? th?i h?n s? d?ng ?t.- C?c th?ng tin kh?c (n?u c?).4.2. Nh?:- M? t? chung: lo?i nh?, c?p nh?, di?n t?ch x?y d?ng, di?n t?ch s? d?ng, s? t?ng, s? ph?ng.- K?t c?u: k?t c?u t?ng th? to?n b? nh? v? t?ng b? ph?n (m?ng, t??ng, m?i...).- Th?c tr?ng: m? t? lo?i v?t li?u, thi?t b? ??c s? d?ng, t?nh tr?ng th?c t? t?ng b? ph?n.- C?c th?ng tin kh?c (n?u c?).4.3. T?i s?n kh?c g?n li?n v?i ?t:- C?c th?ng s? k? thu?t, th?c tr?ng c?a t?i s?n.- T?nh tr?ng ph?p l? c?a t?i s?n.- C?c th?ng tin kh?c (n?u c?).5. Ph??ng ph?p ?nh gi? ?t?p d?ng ph??ng ph?p ?nh gi? ?t& & & .6. K?t qu? x?c ?nh gi? ?t- Gi? tr? quy?n s? d?ng ?t c?a th?a ?t, khu ?t c?n ?nh gi?: & & & & . (?ng)- Gi? ?t: & & & & & & .. (?ng/m2)(Vi?t b?ng ch?: & & & & & & & & & & & & & & & & ..& & & .?ng/m2)?NH GI? VI?N/TH?M ?NH VI?N V? GI? (K? v? ghi r? h?, t?n)?I DI?N PH?P NH?N (K? t?n, ?ng d?u)PH? L?C II(K?m theo Ngh? ?nh s? 71/2024/N-CP ng?y 27 th?ng 6 nm 2024 c?a Ch?nh ph?)STTV? d?T?n v? d?1V? d? s? 01V? ph??ng ph?p so s?nh2V? d? s? 02V? ph??ng ph?p thu nh?p3V? d? s? 03V? ph??ng ph?p th?ng d?4V? d? s? 04V? ph??ng ph?p th?ng d? ?i v?i tr??ng h?p giao ?t, cho thu? ?t theo ti?n ? b?i th??ng, h? tr?, t?i ?nh c? quy ?nh t?i i?m c kho?n 2 i?u 257V? D? S? 01: V? PH??NG PH?P SO S?NH1. Th?ng tin c?a th?a ?t c?n ?nh gi?Th?a ?t c?n ?nh gi? X l? th?a ?t ? t?i ? th?, th?i h?n s? d?ng l?u d?i n?m tr?n ?a b?n th? tr?n c?a m?t huy?n thu?c t?nh A, gi?p m?t ??ng Nguy?n Vn A, c? di?n t?ch 100 m?t vu?ng (m2), m?t ti?n 5 m?t (m), chi?u s?u 20 m, h?nh th? vu?ng v?n; c? ch? ti?u quy ho?ch x?y d?ng ??c c? quan c? th?m quy?n ph? duy?t v?i m?t ? x?y d?ng l? 90%. ??ng Nguy?n Vn A l? ??ng b? t?ng nh?a, c? ? r?ng ??ng (bao g?m c? v?a h?) l? 15 m. Th?a ?t c?n ?nh gi? X c? kho?ng c?ch ?n trung t?m h?nh ch?nh th? tr?n l? 600 m; g?n ch?, tr??ng h?c, b?nh vi?n; n?m trong khu v?c c?p tho?t n??c t?t; c?p i?n ?n ?nh; hi?n tr?ng m?i tr??ng, an ninh t?t.Th?i i?m ?nh gi? ?t l? ng?y 01 th?ng 6 nm 2024.2. X?c ?nh gi? ?t c?a th?a ?t c?n ?nh gi?2.1. Kh?o s?t, thu th?p th?ng tin c?a th?a ?t so s?nhKh?o s?t, thu th?p ??c th?ng tin v? gi? ?t c?a 03 th?a ?t ? t?i ? th? ? chuy?n nh??ng tr?n th? tr??ng trong kho?ng th?i gian kh?ng qu? 24 th?ng t?nh t? th?i i?m ?nh gi? ?t tr? v? tr??c, t??ng ?ng nh?t ?nh v? c?c y?u t? ?nh h??ng ?n gi? ?t so v?i th?a ?t c?n ?nh gi? v? c? kho?ng c?ch g?n nh?t v?i th?a ?t c?n ?nh gi?.Th?ng tin c?a th?a ?t c?n ?nh gi? v? c?c th?a ?t so s?nh thu th?p ??c c? th? nh? sau:TTY?u t? so s?nhTh?a ?t c?n ?nh gi? XTh?a ?t so s?nh s? 1Th?a ?t so s?nh s? 2Th?a ?t so s?nh s? 31M?c ?ch s? d?ng?t ? t?i ? th??t ? t?i ? th??t ? t?i ? th??t ? t?i ? th?2Th?i h?n s? d?ng ?tL?u d?iL?u d?iL?u d?iL?u d?i3V? tr?, ?a i?mTi?p gi?p m?t ??ng Nguy?n Vn A c?ch trung t?m h?nh ch?nh, ch?, tr??ng h?c, b?nh vi?n 600mTi?p gi?p m?t ??ng Nguy?n Vn A c?ch th?a ?t ?nh gi? kho?ng 100m; c?ch trung t?m h?nh ch?nh, ch?, tr??ng h?c, b?nh vi?n 500mTi?p gi?p m?t ??ng Nguy?n Vn B, c?ch th?a ?t ?nh gi? kho?ng 300m; c?ch trung t?m h?nh ch?nh, ch?, tr??ng h?c, b?nh vi?n 700mTi?p gi?p m?t ??ng Nguy?n Vn C, c?ch th?a ?t ?nh gi? kho?ng 500m; c?ch trung t?m h?nh ch?nh, ch?, tr??ng h?c, b?nh vi?n 800m4Th?i i?m chuy?n nh??ng/tr?ng ?u gi?Th?i i?m ?nh gi? ?t ng?y 01 th?ng 6 nm 2024Ng?y 10 th?ng 10 nm 2023Ng?y 05 th?ng 10 nm 2023Ng?y 19 th?ng 8 nm 20225Giao th?ng??ng b? t?ng nh?a, ? r?ng ??ng (bao g?m c? v?a h?) l? 15mTi?p gi?p 2 ??ng; ??ng b? t?ng nh?a, ? r?ng ??ng (bao g?m c? v?a h?) l? 15m v? 6m??ng b? t?ng nh?a, ? r?ng ??ng (bao g?m c? v?a h?) l? 12m??ng b? t?ng nh?a, ? r?ng ??ng (bao g?m c? v?a h?) l? 15m6Di?n t?ch, k?ch th??c, h?nh th?- Di?n t?ch100 m2120 m2110 m2100 m2- M?t ti?n5 m6 m5 m5 m- Chi?u s?u20 m20 m22 m20 m- H?nh th?Vu?ng v?nKh?ng vu?ng v?nVu?ng v?nVu?ng v?n7T?i s?n g?n li?n v?i ?tKh?ng c? t?i s?n g?n li?n v?i ?tKh?ng c? t?i s?n g?n li?n v?i ?tKh?ng c? t?i s?n g?n li?n v?i ?tC?ng tr?nh x?y d?ng cao 2 t?ng; di?n t?ch x?y d?ng 90 m2; t?ng di?n t?ch s?n x?y d?ng 180 m2; gi? tr? hao m?n c?a c?ng tr?nh kho?ng 20%.8T?nh ph?p l? v? quy?n s? d?ng ?tC? GCNQSD, quy?n s? h?u nh? ? v? t?i s?n kh?c g?n li?n v?i ?tC? GCNQSD, quy?n s? h?u nh? ? v? t?i s?n kh?c g?n li?n v?i ?tC? GCNQSD, quy?n s? h?u nh? ? v? t?i s?n kh?c g?n li?n v?i ?tC? GCNQSD, quy?n s? h?u nh? ? v? t?i s?n kh?c g?n li?n v?i ?t9Ch? ti?u quy ho?ch x?y d?ng ??c duy?t- M?t ? x?y d?ng: 90%;- ....- M?t ? x?y d?ng: 90%;- ....- M?t ? x?y d?ng: 90%;- ....- M?t ? x?y d?ng: 90%;- ....10Hi?n tr?ng c?c y?u t? h? t?ng- Khu v?c c?p tho?t n??c t?t;- C?p i?n ?n ?nh;- ....- Khu v?c c?p tho?t n??c t?t;- C?p i?n ?n ?nh;- ....- Khu v?c c?p tho?t n??c t?t;- C?p i?n ?n ?nh;- ....- Khu v?c c?p tho?t n??c t?t;- C?p i?n ?n ?nh;- ....11Hi?n tr?ng m?i tr??ng, an ninhT?tT?tT?tT?t12Gi? tr? th?a ?t, th?a ?t c? t?i s?n g?n li?n v?i ?t chuy?n nh??ng, tr?ng ?u gi? (?ng)5.160.000.0004.180.000.0005.000.000.0002.2. X?c ?nh gi? tr? c?a t?i s?n g?n li?n v?i ?t t?i th?i i?m chuy?n nh??ng, tr?ng ?u gi? quy?n s? d?ng ?t c?a th?a ?t so s?nh s? 3:Cn c? v?o su?t v?n ?u t? x?y d?ng c?ng tr?nh nh? 2 t?ng m?i b?ng c? ti?u chu?n k? thu?t t??ng ??ng v?i t?i s?n g?n li?n v?i ?t c?a th?a ?t so s?nh s? 3 t?i th?i i?m chuy?n nh??ng/tr?ng ?u gi? l? 7.500.000 ?ng/ m2, gi? tr? x?y d?ng m?i c?a c?ng tr?nh x?y d?ng g?n li?n v?i th?a ?t so s?nh s? 3 t?i th?i i?m chuy?n nh??ng/tr?ng ?u gi? l?:180 m2 x 7.500.000 ?ng/ m2 = 1.350.000.000 ?ng.Gi? tr? hao m?n ?n th?i i?m chuy?n nh??ng, tr?ng ?u gi? quy?n s? d?ng ?t = 1.350.000.000 ?ng x 20% = 270.000.000 ?ng.Gi? tr? c?a t?i s?n g?n li?n v?i ?t t?i th?i i?m chuy?n nh??ng, tr?ng ?u gi? quy?n s? d?ng ?t c?a th?a ?t so s?nh s? 3 l?:1.350.000.000 ?ng - 270.000.000 ?ng = 1.080.000.000 ?ng.2.3. X?c ?nh gi? ?t c?a th?a ?t so s?nh s? 3Gi? ?t c?a th?a ?t so s?nh s? 3 l?:5.000.000.000 ?ng - 1.080.000.000 ?ng = 39.200.000 ?ng/ m2100 m22.4. i?u ch?nh gi? c?a c?c th?a ?t so s?nh, x?c ?nh gi? ?t ??c t?nh c?a th?a ?t c?n ?nh gi?, gi? ?t c?a th?a ?t c?n ?nh gi?a) Cn c? c?ch th?c i?u ch?nh ?i v?i t?ng m?c ? ch?nh l?ch c?a t?ng y?u t? ?nh h??ng ?n gi? ?t do ?y ban nh?n d?n t?nh A quy ?nh- V? tr?, ?a i?m c?a th?a ?t c?n ?nh gi?: th?a ?t c?n ?nh gi? k?m thu?n l?i h?n th?a ?t so s?nh s? 01 l? 1%, thu?n l?i h?n th?a ?t so s?nh s? 2 l? 3% v? th?a ?t so s?nh s? 03 l? 5%.- Th?a ?t c? ? r?ng ??ng (bao g?m c? v?a h?) l? 15m thu?n l?i h?n th?a ?t c? ? r?ng ??ng (bao g?m c? v?a h?) l? 12m l? 5%.- Th?a ?t ti?p gi?p m?t ??ng k?m thu?n l?i h?n th?a ?t ti?p gi?p hai ??ng l? 10%.- Th?a ?t c? di?n t?ch 100 m2 thu?n l?i h?n th?a ?t c? di?n t?ch 110 m2 l? 1%, thu?n l?i h?n th?a ?t c? di?n t?ch 120 m2 l? 2%.- Th?a ?t c? m?t ti?n 5m thu?n l?i h?n th?a ?t c? m?t ti?n 6m l? 5%.- Th?a ?t c? chi?u s?u 20m thu?n l?i h?n th?a ?t c? chi?u s?u 22m l? 2%.- Th?a ?t vu?ng v?n thu?n l?i h?n th?a ?t kh?ng vu?ng v?n l? 5%.- Th?a ?t ? khu v?c c?p tho?t n??c t?t thu?n l?i h?n th?a ?t ? khu v?c c?p tho?t n??c trung b?nh l? 2%.b) Vi?c i?u ch?nh gi? c?a c?c th?a ?t so s?nh, x?c ?nh gi? ?t ??c t?nh c?a th?a ?t c?n ?nh gi?, gi? ?t c?a th?a ?t c?n ?nh gi? ??c th?c hi?n theo b?ng sau:TTY?u t? so s?nhTh?a ?t c?n ?nh gi? XTh?a ?t so s?nh s? 1Th?a ?t so s?nh s? 2Th?a ?t so s?nh s? 31Di?n t?ch100 m2120 m2110 m2100 m22Gi? tr? th?a ?t, th?a ?t c? t?i s?n g?n li?n v?i ?t chuy?n nh??ng, tr?ng ?u gi? (?ng)5.160.000.0004.180.000.0005.000.000.0003X?c ?nh gi? tr? hi?n t?i t?i s?n g?n li?n v?i ?t (?ng)1.080.000.0004Gi? tr? quy?n s? d?ng ?t chuy?n nh??ng/ tr?ng ?u gi? (?ng)5.160.000.0004.180.000.0003.920.000.0005Gi? ?t chuy?n nh??ng/tr?ng ?u gi? (?ng/m2)43.000.00038.000.00039.200.0006i?u ch?nh gi? c?a th?a ?t so s?nh6.1V? tr?Ti?p gi?p m?t ??ng Nguy?n Vn A c?ch trung t?m h?nh ch?nh, ch?, tr??ng h?c, b?nh vi?n 600 mTi?p gi?p m?t ??ng Nguy?n Vn A c?ch th?a ?t ?nh gi? kho?ng 100m; c?ch trung t?m h?nh ch?nh, ch?, tr??ng h?c, b?nh vi?n 500 mTi?p gi?p m?t ??ng Nguy?n Vn B, c?ch th?a ?t ?nh gi? kho?ng 300m; c?ch trung t?m h?nh ch?nh, ch?, tr??ng h?c, b?nh vi?n 700 mTi?p gi?p m?t ??ng Nguy?n Vn C, c?ch th?a ?t ?nh gi? kho?ng 500m; c?ch trung t?m h?nh ch?nh, ch?, tr??ng h?c, b?nh vi?n 800 mT? l?100%101%97%95%T? l? i?u ch?nh-0,99%3,09%5,26%M?c i?u ch?nh (?ng/ m2)-425.7431.175.2582.063.1586.2Giao th?ng6.2.1? r?ng ??ng? r?ng ??ng (bao g?m c? v?a h?) l? 15 m? r?ng ??ng (bao g?m c? v?a h?) l? 15 m? r?ng ??ng (bao g?m c? v?a h?) l? 12 m? r?ng ??ng(bao g?m c? v?a h?) l? 15 mT? l?100%100%95%100%T? l? i?u ch?nh0,00%5,26%0,00%M?c i?u ch?nh (?ng/ m2)01.998.80006.2.2Lo?i ??ng??ng b? t?ng nh?a??ng b? t?ng nh?a??ng b? t?ng nh?a??ng b? t?ng nh?aT? l?100%100%100%100%T? l? i?u ch?nh0,00%0,00%0,00%M?c i?u ch?nh (?ng/ m2)0006.2.3S? m?t ??ng ti?p gi?pTi?p gi?p m?t m?t ??ngTi?p gi?p hai m?t ??ngTi?p gi?p m?t m?t ??ngTi?p gi?p m?t m?t ??ngT? l?100%110%100%100%T? l? i?u ch?nh-9,09%0,00%0,00%M?c i?u ch?nh (?ng/ m2)-3.909.091006.3Di?n t?ch100 m2120 m2110 m2100 m2T? l?100%98%99%100%T? l? i?u ch?nh2,04%1,01%0,00%M?c i?u ch?nh (?ng/ m2)877.551383.83806.4M?t ti?n5 m6 m5 m5 mT? l?100%105%100%100%T? l? i?u ch?nh-4,76%0,00%0,00%M?c i?u ch?nh (?ng/ m2)-2.047.619006.5Chi?u s?u20 m20 m22 m20 mT? l?100%100%98%100%T? l? i?u ch?nh0,00%2,04%0,00%M?c i?u ch?nh (?ng/ m2)0775.51006.6H?nh th?Vu?ng v?nKh?ng vu?ng v?nVu?ng v?nVu?ng v?nT? l?100%95%100%100%T? l? i?u ch?nh5,26%0,00%0,00%M?c i?u ch?nh (?ng/ m2)2.263.158006.7Ch? ti?u quy ho?ch x?y d?ng ??c duy?tM?t ? x?y d?ng 90%M?t ? x?y d?ng 90%M?t ? x?y d?ng 90%M?t ? x?y d?ng 90%T? l?100%100%100%100%T? l? i?u ch?nh0,00%0,00%0,00%M?c i?u ch?nh (?ng/ m2)0006.8Hi?n tr?ng c?c y?u t? h? t?ngKhu v?c c?p tho?t n??c t?t; c?p i?n ?n ?nhKhu v?c c?p tho?t n??c t?t; c?p i?n ?n ?nhKhu v?c c?p tho?t n??c trung b?nh; c?p i?n ?n ?nhKhu v?c c?p tho?t n??c t?t; c?p i?n ?n ?nhT? l?100%100%98%100%T? l? i?u ch?nh0,00%2,04%0,00%M?c i?u ch?nh (?ng/ m2)0775.51006.9Hi?n tr?ng m?i tr??ng, an ninhT?tT?tT?tT?tT? l?100%100%100%100%T? l? i?u ch?nh0,00%0,00%0,00%M?c i?u ch?nh (?ng/ m2)0007Gi? ?t ??c t?nh c?a th?a ?t c?n ?nh gi? theo t?ng th?a ?t so s?nh (?ng/ m2)39.758.25643.108.91641.263.158Gi? ?t c?a th?a ?t c?n ?nh gi? (?ng/ m2)41.376.777T? l? ch?nh l?ch gi?a gi? ?t c?a th?a ?t c?n ?nh gi? v?i gi? ?t ??c t?nh theo th?a ?t so s?nh4,07%-4,02%0,28%K?t lu?n: Gi? ?t c?a th?a ?t c?n ?nh gi? (l?m tr?n) l? 41.377.000 ?ng/ m2.(C?c s? li?u n?u trong v? d? ch? mang t?nh ch?t minh h?a v? kh?ng ??c s? d?ng ? ?p d?ng trong th?c t?).V? D? S? 02: V? PH??NG PH?P THU NH?P1. Tr??ng h?p 1:TH?A ?T ?NH GI? L? ?T TR?NG C?Y H?NG NMTh?a ?t c?n ?nh gi? l? th?a ?t tr?ng c?y h?ng nm t?i x? A c?a huy?n B, t?nh C thu?c v?ng ?ng b?ng s?ng C?u Long. Th?a ?t c?n ?nh gi? c? di?n t?ch 4.000 m2, m?t nm thu ho?ch 03 v? l?a t? th??ng, s?n l??ng thu ho?ch l?a v? gi? b?n b?nh qu?n nm thu th?p ??c t?i c? quan th?ng k?.Th?i i?m ?nh gi? ?t: th?ng 6 nm 2024K?t qu? thu th?p th?ng tin v? thu nh?p t? vi?c s? d?ng ?t c?a th?a ?t c?n ?nh gi? trong kho?ng th?i gian 03 nm (??c t?nh t? ng?y 01 th?ng 01 ?n h?t ng?y 31 th?ng 12) li?n t?c li?n k? tr??c th?i i?m ?nh gi? nh? sau:N?i dung?n v? t?nh202120222023S?n l??ng l?a thu ho?ch c? nmKg7.2007.0006.800Gi? b?n b?nh qu?n nm?ng/kg4.3004.7004.600T?ng thu nh?p?ng30.960.00032.900.00031.280.000Chi ph? s?n xu?t?ng21.000.00020.000.00018.500.000L?i su?t ti?n g?i ti?t ki?m b?nh qu?n (r) c?a lo?i ti?n g?i b?ng ti?n Vi?t Nam k? h?n 12 th?ng t?i c?c ng?n h?ng th??ng m?i do Nh? n??c n?m gi? tr?n 50% v?n i?u l? ho?c t?ng s? c? ph?n c? quy?n bi?u quy?t tr?n ?a b?n c?p t?nh c?a 03 nm li?n k? t?nh ?n h?t qu? g?n nh?t c? s? li?u tr??c th?i i?m ?nh gi?.%/nm1298,5Vi?c x?c ?nh gi? ?t theo ph??ng ph?p thu nh?p th?c hi?n nh? sau:- Thu nh?p b?nh qu?n m?t nm:30.960.000 + 32.900.000 + 31.280.000= 31.713.333 ?ng3- Chi ph? b?nh qu?n m?t nm:21.000.000 + 20.000.000+ 18.500.000= 19.833.333 ?ng3- Thu nh?p r?ng b?nh qu?n m?t nm:31.713.333 ?ng- 19.833.333 ?ng = 11.880.000 ?ng- L?i su?t ti?n g?i ti?t ki?m b?nh qu?n nm (r) l?:12% + 9% + 8,5%= 9,83 %3- Gi? tr? quy?n s? d?ng ?t c?a th?a ?t c?n ?nh gi? l?:Gi? tr? c?a th?a ?t c?n ?nh gi?=11.880.000 ?ngx 100= 120.854.527 ?ng9,83- Gi? ?t c?a th?a ?t c?n ?nh gi? l?:Gi? ?t c?a th?a ?t c?n ?nh gi?=120.854.527 ?ng= 30.214 ?ng/m24.000m2K?t lu?n: Gi? ?t c?a th?a ?t c?n ?nh gi? (l?m tr?n) l? 30.000 ?ng/m2.(C?c s? li?u n?u trong v? d? ch? mang t?nh ch?t minh h?a v? kh?ng ??c s? d?ng ? ?p d?ng trong th?c t?).2. Tr??ng h?p 2:TH?A ?T ?NH GI? L? ?T TR?NG C?Y L?U NMTh?a ?t c?n ?nh gi? l? ?t tr?ng c?y l?u nm t?i x? B c?a huy?n C, t?nh D thu?c khu v?c T?y Nguy?n. Th?i i?m ?nh gi? ?t th?ng 01/2024.Th?ng tin v? th?a ?t c?n ?nh gi? nh? sau:Th?a ?t c?n ?nh gi? tr?ng c?y c? ph? c? di?n t?ch 10 ha, ?t ? bazan, m?t ? tr?ng 1.110 c?y/ha. ?n th?i i?m x?c ?nh gi? ? ho?n th?nh 03 nm ki?n thi?t c? b?n (tr?ng m?i v? chm s?c), b?t ?u ?a v?o khai th?c, th?i gian khai th?c b?t ?u t? nm th? t?, m?i nm thu ho?ch ??c 2 v?.S?n l??ng h?t c? ph? nh?n x? thu ho?ch 4 v? trong 02 nm l? 7 t?n/ha. Gi? b?n tr?n th? tr??ng l?: 40.000.000 ?ng/t?n.Chi ph? t? vi?c s? d?ng ?t tr?ng c?y c? ph? nh? sau:STTKho?n m?c chi ph??n v?Ki?n thi?t c? b?n (tr?ng m?i v? chm s?c)Chm s?c, thu ho?ch trong 04 v?, t??ng ?ng 02 nm (th?i k? khai th?c)1V?t t?, d?ng c? Bao g?m: C?y gi?ng, ph?n b?n, thu?c b?o v? th?c v?t, v?t t?, d?ng c? kh?c?ng/ha47.500.00045.000.0002Nh?n c?ng B?nh qu?n nh?n c?ng b?c 3?ng/ha90.000.000120.000.0003M?y Bao g?m: m?y c?y, m?y b?a, m?y khoan, ph??ng ti?n v?n chuy?n...?ng/ha8.500.0007.000.0004Chi ph? kh?c (qu?n l?, thu? s? d?ng ?t...)?ng/ha7.300.0008.600.000C?ng?ng/ha153.300.000180.600.000L?i su?t ti?n g?i ti?t ki?m b?nh qu?n (r) c?a lo?i ti?n g?i b?ng ti?n Vi?t Nam k? h?n 12 th?ng t?i c?c ng?n h?ng th??ng m?i do Nh? n??c n?m gi? tr?n 50% v?n i?u l? ho?c t?ng s? c? ph?n c? quy?n bi?u quy?t tr?n ?a b?n c?p t?nh c?a 03 nm li?n k? t?nh ?n h?t qu? g?n nh?t c? s? li?u tr??c th?i i?m ?nh gi? l?: r = 9,83%/nm (nm 2021 l?: 12%; nm 2022 l? 9%; nm 2023 l? 8,5%).Vi?c x?c ?nh gi? ?t theo ph??ng ph?p thu nh?p th?c hi?n nh? sau:- Thu nh?p b?nh qu?n m?t nm t? b?n h?t c? ph? nh?n x? l?:40.000.000 ?ng/t?n x 7 t?n/ha : 2 x 10 ha = 1.400.000.000 ?ng/nm- Chi ph? b?nh qu?n m?t nm:180.600.000 ?ng/ha : 2 x 10 ha = 903.000.000 ?ng/nm- Thu nh?p r?ng m?t nm t? b?n h?t c? ph? nh?n x?:1.400.000.000 ?ng/nm - 903.000.000 ?ng/nm = 497.000.000 ?ng/nm- Gi? tr? th?a ?t v? v??n c?y c?n ?nh gi?:Gi? tr? c?a th?a ?t v? v??n c?y=497.000.000x 100= 5.055.951.170 ?ng9,83- Gi? tr? th?a ?t c?n ?nh gi?:5.055.951.170 ?ng - (153.300.000 ?ng/ha x 10ha) = 3.522.951.170 ?ng- Gi? ?t c?a th?a ?t c?n ?nh gi?:Gi? ?t c?a th?a ?t c?n ?nh gi?=3.522.951.170 ?ng= 35.230 ?ng/m2100.000 m2K?t lu?n: Gi? ?t c?a th?a ?t c?n ?nh gi? (l?m tr?n) l? 35.000 ?ng/ m2.(C?c s? li?u n?u trong v? d? ch? mang t?nh ch?t minh h?a v? kh?ng ??c s? d?ng ? ?p d?ng trong th?c t?).3. Tr??ng h?p 3:TH?A ?T ?NH GI? L? ?T S?N XU?T, KINH DOANH PHI N?NG NGHI?P(1) Th?a ?t c?n ?nh gi? l? th?a ?t s?n xu?t, kinh doanh phi n?ng nghi?p t?i ??ng A, qu?n B, th?nh ph? C, ??c Nh? n??c cho thu? ?t tr? ti?n thu? ?t m?t l?n cho c? th?i gian thu?. Tr?n th?a ?t c? c?ng tr?nh x?y d?ng, bao g?m 01 t?a nh? vn ph?ng cho thu? v? c?c h?ng m?c ph? tr? v?i c?c th?ng tin nh? sau:- Di?n t?ch th?a ?t c?n ?nh gi?: 6.000 m2, th?i h?n s? d?ng ?t c?n l?i l? 40 nm.- T?a nh? vn ph?ng: di?n t?ch x?y d?ng 3.000 m2, cao 10 t?ng, t?ng di?n t?ch s?n x?y d?ng 30.000 m2; di?n t?ch s? d?ng cho thu? l?m vn ph?ng 22.000 m2.- T?ng gi? tr? c?ng tr?nh tr?n ?t (t?a nh? ch?nh v? c?c h?ng m?c ph? tr?) t?i th?i i?m ?nh gi? ?t l?: 315.000 tri?u ?ng.- Gi? tr? thu h?i c?a c?ng tr?nh sau khi h?t th?i h?n s? d?ng ?t l? kh?ng ?ng k?.- Thu th?p th?ng tin v? thu nh?p c?a gi? thu? vn ph?ng trong 01 nm li?n k? tr??c th?i i?m ?nh gi? c?a 03 th?a ?t c? kho?ng c?ch g?n nh?t ?n th?a ?t c?n ?nh gi?. Sau khi i?u ch?nh c?c y?u t? kh?c bi?t, m?c gi? b?nh qu?n cho thu? tr?n th? tr??ng t?i th?i i?m x?c ?nh gi? l?: 0,23 tri?u ?ng/m2/th?ng (ch?a g?m thu? gi? tr? gia tng); t? l? cho thu? ??c (t? l? l?p ?y) l? 80%. Ti?n thu? ??c thanh to?n h?ng nm, l?n thanh to?n ?u ti?n sau th?i i?m ?nh gi? ?t l? m?t nm.- Gi? s? chi ph? v?n h?nh, duy tu, b?o d??ng c?ng tr?nh x?y d?ng g?n li?n v?i ?t b?ng 15% doanh thu.- Ti?n thu? s? d?ng ?t h?ng nm l? 30 tri?u ?ng.- L?i su?t ti?n g?i ti?t ki?m b?nh qu?n (r) c?a lo?i ti?n g?i b?ng ti?n Vi?t Nam k? h?n 12 th?ng t?i c?c ng?n h?ng th??ng m?i do Nh? n??c n?m gi? tr?n 50% v?n i?u l? ho?c t?ng s? c? ph?n c? quy?n bi?u quy?t tr?n ?a b?n c?p t?nh c?a 03 nm li?n k? t?nh ?n h?t qu? g?n nh?t c? s? li?u tr??c th?i i?m ?nh gi? l? 9,83%/nm.(2) Vi?c x?c ?nh gi? ?t theo ph??ng ph?p thu nh?p th?c hi?n nh? sau:- Thu nh?p m?t nm t? cho thu? vn ph?ng l?:0,23 tri?u ?ng/ m2/th?ng x 22.000 m2 x 80% x 12 th?ng = 48.576 tri?u ?ng.- Chi ph? v?n h?nh, duy tu, b?o d??ng c?ng tr?nh x?y d?ng g?n li?n v?i ?t m?t nm l?:48.576 tri?u ?ng x 15% = 7.286 tri?u ?ng.- Ti?n thu? s? d?ng ?t h?ng nm l?: 30 tri?u ?ng.- Thu nh?p r?ng m?t nm t? cho thu? vn ph?ng l?:48.576 tri?u ?ng - 7.286 tri?u ?ng - 30 tri?u ?ng = 41.260 tri?u ?ng.- Do khu ?t c? th?i h?n s? d?ng c?n l?i l? 40 nm, n?n l?i su?t ??c i?u ch?nh nh? sau:R = r x (1 + r)n=9,83% x (1+9,83%)40= 10,07%(1 + r)n - 1 (1 + 9,83%)40 -1- Gi? tr? c?a b?t ?ng s?n l?:Gi? tr? c?a b?t ?ng s?n=41.260 tri?u ?ng = 409.731 tri?u ?ng10,07%- Gi? tr? quy?n s? d?ng ?t c?a th?a ?t c?n ?nh gi? l?:409.731 tri?u ?ng - 315.000 tri?u ?ng = 94.731 tri?u ?ng.- Gi? ?t c?a th?a ?t c?n ?nh gi?:Gi? ?t c?a th?a ?t c?n ?nh gi?=94.731 tri?u ?ng= 15,788 tri?u ?ng/ m26.000 m2K?t lu?n: Gi? ?t c?a th?a ?t c?n ?nh gi? l?m tr?n l? 15,8 tri?u ?ng/ m2.(C?c s? li?u n?u trong v? d? ch? mang t?nh ch?t minh h?a v? kh?ng ??c s? d?ng ? ?p d?ng trong th?c t?)V? D? S? 03: V? PH??NG PH?P TH?NG D?1. Nm 2024, ?y ban nh?n d?n Th?nh ph? A giao khu ?t c? di?n t?ch 20.000 m2 cho C?ng ty B ? th?c hi?n d? ?n ?u t? x?y d?ng nh? chung c? v? t?a nh? vn ph?ng cho thu?. Hi?n t?i khu ?t ? ho?n th?nh vi?c b?i th??ng, gi?i ph?ng m?t b?ng. Trong ? ph??ng ?n s? d?ng ?t c? hi?u qu? cao nh?t theo quy ho?ch s? d?ng ?t, quy ho?ch chi ti?t x?y d?ng ? ??c c? quan nh? n??c c? th?m quy?n ph? duy?t:- 7.000 m2 ?t ? x?y d?ng nh? chung c?, di?n t?ch x?y d?ng 4.000 m2, cao 20 t?ng; h?nh th?c s? d?ng ?t: giao ?t ? c? thu ti?n s? d?ng ?t.- 9.000 m2 ?t ? x?y d?ng t?a nh? vn ph?ng cho thu?, di?n t?ch x?y d?ng 4.000 m2, cao 15 t?ng; h?nh th?c s? d?ng ?t: thu? ?t tr? ti?n thu? ?t 01 l?n cho c? th?i gian thu?, th?i h?n thu? ?t l? 50 nm.- 4.000 m2 ?t ??ng giao th?ng n?i b? s? d?ng chung; h?nh th?c s? d?ng ?t: giao ?t kh?ng thu ti?n s? d?ng ?t.- D? ?n n?y s? ho?n th?nh x?y d?ng trong v?ng 02 nm v? quy?t to?n l?m 02 l?n v?o cu?i nm th? nh?t v? cu?i nm th? hai.2. C?c kho?n chi ph? ? th?c hi?n d? ?n (ch?a g?m thu? gi? tr? gia tng):- Chi ph? x?y d?ng c?ng tr?nh h? t?ng bao g?m chi ph? thi?t b?: 0,9 tri?u ?ng/m2;- Chi ph? x?y d?ng nh? chung c? 20 t?ng bao g?m chi ph? thi?t b?: 12 tri?u ?ng/m2;- Chi ph? x?y d?ng t?a nh? vn ph?ng 15 t?ng bao g?m chi ph? thi?t b?: 12,5 tri?u ?ng/m2;- Chi ph? x?y d?ng c?c c?ng tr?nh, h?ng m?c c?ng tr?nh x?y d?ng t?m, ph? tr? ph?c v? thi c?ng: 450 tri?u ?ng; trong ? chi ph? n?y ??c ph?n b? trong chi ph? x?y d?ng nh? chung c? l? 197 tri?u ?ng, ph?n b? trong chi ph? x?y d?ng t?a nh? vn ph?ng l? 253 tri?u ?ng.- Chi ph? ph? d? c?c c?ng tr?nh x?y d?ng kh?ng thu?c ph?m vi c?a c?ng t?c ph? d? gi?i ph?ng m?t b?ng ? ??c x?c ?nh trong chi ph? b?i th??ng, h? tr?, t?i ?nh c?: 200 tri?u ?ng; trong ? chi ph? n?y ??c ph?n b? trong chi ph? x?y d?ng nh? chung c? l? 87,5 tri?u ?ng, ph?n b? trong chi ph? x?y d?ng t?a nh? vn ph?ng l? 112,5 tri?u ?ng.- Chi ph? qu?n l? d? ?n b?ng 2% t?ng c?a chi ph? x?y d?ng c?ng tr?nh h? t?ng bao g?m chi ph? thi?t b? v? chi ph? x?y d?ng nh? chung c? bao g?m chi ph? thi?t b? c?a d? ?n.- Chi ph? t? v?n ?u t? x?y d?ng: 15.000 tri?u ?ng (trong ? chi ph? t? v?n nh? chung c? l? 8.000 tri?u ?ng).- Chi ph? kh?c theo quy ?nh c?a ph?p lu?t v? x?y d?ng m? g?p ph?n tr?c ti?p th?nh doanh thu ph?t tri?n c?a d? ?n ?i v?i nh? chung c? l? 5.000 tri?u ?ng, ?i v?i t?a nh? vn ph?ng l? 4.000 tri?u ?ng.- Chi ph? ti?p th?, qu?ng c?o, b?n h?ng b?ng 1% t?ng doanh thu.- Chi ph? l?i vay, l?i nhu?n c?a nh? ?u t? c? t?nh ?n v?n ch? s? h?u, r?i ro trong kinh doanh ??c t?nh b?ng 15% nh?n v?i t?ng c?a chi ph? ?u t? x?y d?ng, chi ph? kinh doanh v? gi? tr? quy?n s? d?ng ?t c?a th?a ?t, khu ?t c?n ?nh gi?.- Bi?t t? l? chi?t kh?u t?nh theo l?i su?t cho vay trung h?n (t? 01 nm ?n 03 nm) b?nh qu?n b?ng ti?n Vi?t Nam ?i v?i d? ?n ?u t?, kinh doanh b?t ?ng s?n c?a c?c ng?n h?ng th??ng m?i do Nh? n??c n?m gi? tr?n 50% v?n i?u l? ho?c t?ng s? c? ph?n c? quy?n bi?u quy?t tr?n ?a b?n Th?nh ph? A c?a nm li?n k? t?nh ?n h?t qu? g?n nh?t c? s? li?u tr??c th?i i?m ?nh gi? l? 12%/nm.- Chi ph? ph? d? c?c c?ng tr?nh x?y d?ng kh?ng thu?c ph?m vi c?a c?ng t?c ph? d? gi?i ph?ng m?t b?ng ? ??c x?c ?nh trong chi ph? b?i th??ng, h? tr?, t?i ?nh c?; chi ph? x?y d?ng c?c c?ng tr?nh, h?ng m?c c?ng tr?nh x?y d?ng t?m, ph? tr? ph?c v? thi c?ng; chi ph? kh?c theo quy ?nh c?a ph?p lu?t v? x?y d?ng m? g?p ph?n tr?c ti?p h?nh th?nh doanh thu ph?t tri?n c?a d? ?n ho?n thi?n trong nm ?u. C?c kho?n chi ph? x?y d?ng h? t?ng, t? v?n ?u t? x?y d?ng v? chi ph? x?y d?ng c?c t?a nh?, nm ?u th?c hi?n 50% kh?i l??ng; chi ph? qu?n l? d? ?n th?c hi?n theo chi ph? x?y d?ng c?a t?ng nm.- Chi ph? d? ph?ng cho y?u t? tr??t gi? trong th?i gian th?c hi?n x?y d?ng nh? chung c? l? 56.742,24 tri?u ?ng (trong ? nm th? 1 l? 18.660,3 tri?u ?ng, nm th? 2 l? 38.081,94 tri?u ?ng). Chi ph? d? ph?ng cho y?u t? tr??t gi? trong th?i gian th?c hi?n x?y d?ng t?a nh? vn ph?ng l? 40.238,47 tri?u ?ng (trong ? nm th? 1 l? 13.232,86 tri?u ?ng, nm th? 2 l? 27.005,61 tri?u ?ng).3. Gi? b?n cn h? v? cho thu? vn ph?ng (ch?a g?m thu? gi? tr? gia tng):- Gi? b?n cn h? chung c? b?nh qu?n t?i th?i i?m ?nh gi? 25 tri?u ?ng/ m2, t?ng di?n t?ch s?n th??ng ph?m cn h? chi?m 80% t?ng di?n t?ch s?n x?y d?ng nh? chung c?. Nm ?u ti?n x?y d?ng, ch?a th?c hi?n b?n h?ng n?n ch?a ph?t sinh doanh thu, nm th? 2 x?y d?ng b?t ?u th?c hi?n b?n h?ng v? b?n ??c 50% trong t?ng di?n t?ch s?n th??ng ph?m, nm ti?p theo b?n ??c 50% trong t?ng di?n t?ch s?n th??ng ph?m.- T?ng di?n t?ch s?n th??ng ph?m khu vn ph?ng b?ng 75% t?ng di?n t?ch s?n x?y d?ng t?a nh? vn ph?ng; gi? cho thu? b?nh qu?n c?c vn ph?ng t??ng t? trong c?ng khu v?c l? 0,35 tri?u ?ng/ m2/th?ng; t? l? cho thu? ??c (t? l? l?p ?y) l? 80%. Chi ph? qu?n l?, v?n h?nh t?a nh? vn ph?ng (chi ph? i?n, n??c, b?o v?, v? sinh, nh?n c?ng qu?n l?...) h?ng nm b?ng 15% doanh thu h?ng nm. C?ng tr?nh khai th?c v?n h?nh sau 02 nm x?y d?ng.Trong th?i gian th?c hi?n d? ?n, gi? b?n cn h? bi?n ?ng l? 2%/nm v? gi? cho thu? vn ph?ng bi?n ?ng l? 5% sau 3 nm.4. Vi?c ?p d?ng ph??ng ph?p th?ng d? ? ?nh gi? khu ?t th?c hi?n nh? sau:4.1. X?c ?nh gi? ?t c?a khu ?t x?y d?ng nh? chung c?4.1.1. ??c t?nh doanh thu ph?t tri?n nh? chung c?- Doanh thu nm ?u b?ng 0 do ch?a th?c hi?n b?n h?ng, ch?a ph?t sinh doanh thu.- Doanh thu nm th? hai (sau 01 nm ?u t? x?y d?ng):(4.000 m2/t?ng x 20 t?ng x 80%) x [25 tri?u ?ng/ m2 x (1+2%)] x 50% = 816.000 tri?u ?ng- Doanh thu nm th? ba:(4.000 m2/t?ng x 20 t?ng x 80%) x [25 tri?u ?ng/ m2 x (1+2%)^2] x 50% = 832.320 tri?u ?ng- Doanh thu ph?t tri?n nh? t?a chung c? chi?t kh?u v? gi? tr? hi?n t?i t?i th?i i?m ?nh gi? ?t:0 tri?u ?ng+816.000 tri?u ?ng+832.320 tri?u ?ng= 1.242.939,14 tri?u ?ng(1+12%)1(1+12%)2(1+12%)34.1.2. ??c t?nh chi ph? ph?t tri?n nh? chung c?a) Chi ph? ?u t? x?y d?ng- Chi ph? x?y d?ng h? t?ng bao g?m chi ph? thi?t b?:20.000 m2 x 0,9 tri?u ?ng/m2 x 7.000 m2/(7.000 m2+ 9.000 m2) = 7.875 tri?u ?ng.- Chi ph? x?y d?ng nh? chung c? bao g?m chi ph? thi?t b?:4.000 m2/t?ng x 20 t?ng x 12 tri?u ?ng/ m2 = 960.000 tri?u ?ng- Chi ph? t? v?n ?u t? x?y d?ng nh? chung c?: 8.000 tri?u ?ng- Chi ph? qu?n l? d? ?n:(7.875 tri?u ?ng + 960.000 tri?u ?ng) x 2% = 19.357,50 tri?u ?ng- T?ng chi ph? ?u t? x?y d?ng:87,5 + 197 + 7.875 + 960.000 + 8.000 + 19.357,50 + 5.000 + 56.742,24 = 1.057.259,24 tri?u ?ng.- Chi ph? ?u t? x?y d?ng nm th? 1 l?:87,5 + 197 + (7.875 + 960.000 + 8.000 + 19.357,50) x 50% + 5.000 + 18.660,3 = 521.561,05 tri?u ?ng.- Chi ph? ?u t? x?y d?ng nm th? 2 l?:(7.875 + 960.000 + 8.000 + 19.357,50) x 50% + 38.081,94 = 535.698,19 tri?u ?ng.T?ng chi ph? ?u t? x?y d?ng nh? chung c? chi?t kh?u v? gi? tr? hi?n t?i t?i th?i i?m ?nh gi? ?t:521.561,05 tri?u ?ng+535.698,19 tri?u ?ng= 892.734,83 tri?u ?ng(1+12%)1(1+12%)2b) Chi ph? ti?p th?, qu?ng c?o, b?n h?ng1% x 1.242.939,14 tri?u ?ng = 12.429,39 tri?u ?ngc) Chi ph? l?i vay, l?i nhu?n c?a nh? ?u t? c? t?nh ?n v?n ch? s? h?u, r?i ro trong kinh doanh = 15% x (892.734,83 tri?u ?ng + 12.429,39 tri?u ?ng + Vcc) = 135.774,63 tri?u ?ng + 15% x VccTrong ?: Vcc l? gi? tr? quy?n s? d?ng ?t c?a ph?n di?n t?ch ?t x?y d?ng nh? chung c?d) T?ng chi ph? ph?t tri?n c?a nh? chung c?892.734,83 tri?u ?ng + 12.429,39 tri?u ?ng + 135.774,63 tri?u ?ng +15% x Vcc = 1.040.938,85 tri?u ?ng +15% x Vcc4.1.3. X?c ?nh gi? tr? quy?n s? d?ng ?t c?a khu ?t nh? chung c?:Vcc = 1.242.939,14 tri?u ?ng - (1.040.938,85 tri?u ?ng +15% x Vcc)Vcc = 175.652,42 tri?u ?ng4.1.4. X?c ?nh gi? ?t c?a khu ?t nh? chung c?:175.652,42 tri?u ?ng /7.000 m2 = 25,09 tri?u ?ng/m2.4.2. X?c ?nh gi? ?t c?a t?a nh? vn ph?ng cho thu?4.2.1. ??c t?nh t?ng doanh thu ph?t tri?n t?a nh? vn ph?ng cho thu?:- Thu nh?p t? cho thu? vn ph?ng m?t nm l?:0,35 tri?u ?ng/th?ng x (4.000 m2/t?ng x 15 t?ng x 75%) x 80% x 12 th?ng = 151.200 tri?u ?ng.- Chi ph? qu?n l?, v?n h?nh m?t nm (b?ng 15% doanh thu h?ng nm) l?:151.200 tri?u ?ng x 15% = 22.680 tri?u ?ng- Thu nh?p r?ng m?t nm t? cho thu? vn ph?ng l?:151.200 tri?u ?ng - 22.680 tri?u ?ng = 128.520 tri?u ?ng- Doanh thu t? t?a nh? vn ph?ng quy v? th?i i?m hi?n t?i (2 nm ?u x?y d?ng kh?ng ph?t sinh doanh thu, gi? cho thu? vn ph?ng bi?n ?ng l? 5% sau 3 nm): 995.151 tri?u ?ng.4.2.2. ??c t?nh chi ph? ph?t tri?n t?a nh? vn ph?ng cho thu?. a) Chi ph? ?u t? x?y d?ng- Chi ph? x?y d?ng h? t?ng bao g?m chi ph? thi?t b?:20.000 m2 x 0,9 tri?u ?ng/m2 x 9.000 m2 /(7.000 m2 + 9.000 m2) = 10.125 tri?u ?ng.- Chi ph? x?y d?ng t?a nh? vn ph?ng bao g?m c? chi ph? thi?t b?:4.000 m2/t?ng x 15 t?ng x 12,5 tri?u ?ng/m2 = 750.000 tri?u ?ng- Chi ph? t? v?n ?u t? x?y d?ng t?a vn ph?ng:15.000 tri?u ?ng - 8.000 tri?u ?ng = 7.000 tri?u ?ng- Chi ph? qu?n l? d? ?n:(10.125 tri?u ?ng + 750.000 tri?u ?ng) x 2% = 15.202,50 tri?u ?ng.- T?ng chi ph? ?u t? x?y d?ng:112,5 + 253 + 10.125 + 750.000 + 7.000 + 15.202,50 + 4.000 + 40.238,47 = 826.931,47 tri?u ?ng.- Chi ph? ?u t? x?y d?ng nm th? 1:112,5 + 253 + (10.125 + 750.000 + 7.000 + 15.202,50) x 50% + 4.000 + 13.232,86 = 408.762,11 tri?u ?ng- Chi ph? ?u t? x?y d?ng nm th? 2:(10.125 + 750.000 + 7.000 + 15.202,50) x 50% + 27.005,61 = 418.169,36 tri?u ?ng- T?ng chi ph? ?u t? x?y d?ng chi?t kh?u v? gi? tr? hi?n t?i:408.762,11 tri?u ?ng+418.169,36 tri?u ?ng= 698.328,22 tri?u ?ng(1+12%)1(1+12%)2b) Chi ph? ti?p th?, qu?ng c?o, b?n h?ng1% x 995.151 tri?u ?ng = 9.951,51 tri?u ?ng.c) Chi ph? l?i vay, l?i nhu?n c?a nh? ?u t? c? t?nh ?n v?n ch? s? h?u, r?i ro trong kinh doanh = 15% x (698.328,22 tri?u ?ng + 9.951,51 tri?u ?ng + Vvp) = 106.241,96 tri?u ?ng + 15% x VvpTrong ?: Vvp l? gi? tr? quy?n s? d?ng ?t c?a ph?n di?n t?ch ?t x?y t?a vn ph?ng cho thu?d) T?ng chi ph? ph?t tri?n t?a vn ph?ng cho thu?698.328,22 tri?u ?ng + 9.951,51 tri?u ?ng + 106.241,96 tri?u ?ng + 15% x Vvp = 814.521,69 tri?u ?ng + 15% x Vvp4.2.3. X?c ?nh gi? tr? c?a khu ?t t?a vn ph?ng cho thu?Vvp = 995.151 tri?u ?ng - (814.521,69 tri?u ?ng + 15% x Vvp)Vvp = 157.069,31 tri?u ?ng4.2.4. X?c ?nh gi? ?t c?a khu ?t t?a vn ph?ng cho thu?157.069,31 tri?u ?ng/ 9.000 m2 = 17,45 tri?u ?ng/m2.III. T?ng gi? tr? quy?n s? d?ng ?t c?a khu ?t c? di?n t?ch 20.000 m2 c?n ?nh gi?175.652,42 tri?u ?ng + 157.069,31 tri?u ?ng = 332.721,73 tri?u ?ng- Gi? tr? quy?n s? d?ng ?t c?a khu ?t x?y nh? chung c? l? 175.652,42 tri?u ?ng; gi? ?t c?a khu ?t x?y nh? chung c? l? 25,09 tri?u ?ng/m2.- Gi? tr? quy?n s? d?ng ?t c?a khu ?t x?y t?a vn ph?ng cho thu? l? 157.069,31 tri?u ?ng; Gi? ?t c?a khu ?t x?y t?a vn ph?ng cho thu? l? 17,45 tri?u ?ng/ m2.(C?c s? li?u n?u trong v? d? mang t?nh ch?t minh h?a v? kh?ng s? d?ng ? ?p d?ng trong th?c t?)V? D? S? 04: V? PH??NG PH?P TH?NG D? ?I V?I TR??NG H?P GIAO ?T, CHO THU? ?T THEO TI?N ? B?I TH??NG, H? TR?, T?I ?NH C? QUY ?NH T?I I?M C KHO?N 2 I?U 2571. ?y ban nh?n d?n Th?nh ph? A ph? duy?t quy ho?ch chi ti?t d? ?n ?u t? x?y d?ng kinh doanh nh? ? ? b?n d??i h?nh th?c ph?n l?, b?n n?n nh? sau:- 32.000 m2 ?t x?y d?ng nh? li?n k?;- 18.000 m2 ?t ??ng giao th?ng, n?i b? s? d?ng chung;2. C?ng ty B ??c ?y ban nh?n d?n Th?nh ph? A giao 50.000 m2 ? th?c hi?n d? ?n ?u t? x?y d?ng kinh doanh nh? ? ? b?n d??i h?nh th?c ph?n l?, b?n n?n theo ti?n ? b?i th??ng, h? tr?, t?i ?nh c? t?i 03 Quy?t ?nh giao ?t nm 2017, 2018 v? 2019. C? th?:- T?i quy?t ?nh giao ?t nm 2017 giao 20.000 m2 ?t; trong ?:+ 14.000 m2 ?t x?y d?ng nh? li?n k? h?nh th?c s? d?ng ?t: giao ?t ? c? thu ti?n s? d?ng ?t;+ 6.000 m2 ?t ??ng giao th?ng n?i b? s? d?ng chung; h?nh th?c s? d?ng ?t: giao ?t kh?ng thu ti?n s? d?ng ?t.Giai o?n n?y s? ho?n th?nh x?y d?ng trong v?ng 02 nm v? quy?t to?n l?m 02 l?n v?o cu?i nm th? nh?t v? cu?i nm th? hai.- T?i quy?t ?nh giao ?t nm 2018 giao 20.000 m2 ?t; trong ?:+ 16.000 ?t x?y d?ng nh? li?n k?; h?nh th?c s? d?ng ?t: giao ?t ? c? thu ti?n s? d?ng ?t.+ 4.000 m2 ?t ??ng giao th?ng n?i b? s? d?ng chung; h?nh th?c s? d?ng ?t: giao ?t kh?ng thu ti?n s? d?ng ?t.- T?i quy?t ?nh giao ?t nm 2019 giao 10.000 m2 ?t; trong ?:+ 2.000 m2 ?t x?y d?ng nh? li?n k?;+ 8.000 m2 ?t ??ng giao th?ng n?i b? s? d?ng chung; h?nh th?c s? d?ng ?t: giao ?t kh?ng thu ti?n s? d?ng ?t.Trong 03 quy?t ?nh giao ?t th? quy?t ?nh giao ?t nm 2017 ? i?u ki?n ? t?nh ??c doanh thu ph?t tri?n, chi ph? ph?t tri?n c?a th?a ?t, khu ?t; quy?t ?nh giao ?t nm 2018, quy?t ?nh giao ?t nm 2019 kh?ng ??c t?nh ??c ?y ? doanh thu ph?t tri?n c?a th?a ?t, khu ?t ?i v?i t?ng quy?t ?nh. Do ?, nm 2017 x?c ?nh doanh thu ph?t tri?n ??c t?nh, chi ph? ph?t tri?n ??c t?nh ??c th?c hi?n theo di?n t?ch c?a quy?t ?nh nm 2017; nm 2018, 2019 x?c ?nh doanh thu ph?t tri?n ??c t?nh, chi ph? ph?t tri?n ??c t?nh ??c th?c hi?n cho to?n b? d? ?n.M?i quy?t ?nh giao ?t ??c ho?n th?nh x?y d?ng trong v?ng 02 nm v? quy?t to?n l?m 02 l?n v?o cu?i nm th? nh?t v? cu?i nm th? hai k? t? nm giao ?t c?a t?ng quy?t ?nh.3. C?c kho?n chi ph? ? t?nh to?n chi ph? ph?t tri?n c?a d? ?n (kh?ng bao g?m thu? gi? tr? gia tng): Nm201720182019Quy m? di?n t?ch ? t?nh to?n20.000 m250.000 m250.000 m2Chi ph? x?y d?ng h? t?ng bao g?m chi ph? thi?t b?0,75 tri?u ?ng/m20,8 tri?u ?ng/m20,9 tri?u ?ng/m2Chi ph? x?y d?ng c?c c?ng tr?nh, h?ng m?c c?ng tr?nh x?y d?ng t?m, ph? tr? ph?c v? thi c?ng135 tri?u ?ngTi?p t?c s? d?ng c?ng tr?nh t?m, ph? tr? ph?c v? thi c?ngTi?p t?c s? d?ng c?ng tr?nh t?m, ph? tr? ph?c v? thi c?ngChi ph? ph? d? c?c c?ng tr?nh x?y d?ng kh?ng thu?c ph?m vi c?a c?ng t?c ph? d? gi?i ph?ng m?t b?ng ? ??c x?c ?nh trong chi ph? b?i th??ng, h? tr? v? t?i ?nh c?200 tri?u ?ngKh?ng ph?t sinhKh?ng ph?t sinhChi ph? qu?n l? d? ?n2% t?ng c?a chi ph? x?y d?ng h? t?ng v? chi ph? thi?t b? c?a d? ?n2% t?ng c?a chi ph? x?y d?ng h? t?ng v? chi ph? thi?t b? c?a d? ?n2% t?ng c?a chi ph? x?y d?ng h? t?ng v? chi ph? thi?t b? c?a d? ?nChi ph? t? v?n ?u t? x?y d?ng, chi ph? b?o hi?m c?ng tr?nh, chi ph? quan tr?c bi?n d?ng c?ng tr?nh5.000 tri?u ?ng8.000 tri?u ?ng8.000 tri?u ?ngChi ph? kh?c theo quy ?nh c?a ph?p lu?t v? x?y d?ng m? g?p ph?n tr?c ti?p th?nh doanh thu ph?t tri?n c?a d? ?n105 tri?u ?ng200 tri?u ?ng200 tri?u ?ngChi ph? d? ph?ng cho y?u t? tr??t gi?888,6 tri?u ?ng(nm 1: 292,22 tri?u ?ng; nm 2: 596,38 tri?u ?ng)2.369,6 tri?u ?ng(nm 1: 779,28 tri?u ?ng; nm 2: 1.590,35 tri?u ?ng)2.665,8 tri?u ?ng(nm 1: 876,69 tri?u ?ng; nm 2: 1.789,15 tri?u ?ng)Chi ph? ti?p th?, qu?ng c?o, b?n h?ng1% t?ng doanh thu1% t?ng doanh thu1% t?ng doanh thuChi ph? l?i vay, l?i nhu?n c?a nh? ?u t? c? t?nh ?n v?n ch? s? h?u, r?i ro trong kinh doanh15% nh?n v?i t?ng c?a chi ph? ?u t? x?y d?ng, chi ph? kinh doanh v? gi? tr? quy?n s? d?ng ?t c?a th?a ?t, khu ?t c?n ?nh gi?15% nh?n v?i t?ng c?a chi ph? ?u t? x?y d?ng, chi ph? kinh doanh v? gi? tr? quy?n s? d?ng ?t c?a th?a ?t, khu ?t c?n ?nh gi?15% nh?n v?i t?ng c?a chi ph? ?u t? x?y d?ng, chi ph? kinh doanh v? gi? tr? quy?n s? d?ng ?t c?a th?a ?t, khu ?t c?n ?nh gi?T? l? chi?t kh?u t?nh theo l?i su?t cho vay trung h?n (t? 01 nm ?n 03 nm) b?nh qu?n b?ng ti?n Vi?t Nam ?i v?i d? ?n ?u t?, kinh doanh b?t ?ng s?n c?a c?c ng?n h?ng th??ng m?i do Nh? n??c n?m gi? tr?n 50% v?n i?u l? ho?c t?ng s? c? ph?n c? quy?n bi?u quy?t tr?n ?a b?n Th?nh ph? A c?a nm li?n k? t?nh ?n h?t qu? g?n nh?t c? s? li?u tr??c th?i i?m ?nh gi?11%11,5%11,5%Chi ph? ph? d? c?c c?ng tr?nh x?y d?ng kh?ng thu?c ph?m vi c?a c?ng t?c ph? d? gi?i ph?ng m?t b?ng ? ??c x?c ?nh trong chi ph? b?i th??ng, h? tr? v? t?i ?nh c?, chi ph? x?y d?ng c?ng tr?nh t?m, ph? tr? ph?c v? thi c?ng ho?n thi?n trong nm 2017; c?c nm 2018 v? 2019 ti?p t?c s? d?ng c?ng tr?nh t?m, ph? tr? ph?c v? thi c?ng v? kh?ng ph?t sinh chi ph? ph? d?. Chi ph? kh?c theo quy ?nh c?a ph?p lu?t v? x?y d?ng m? g?p ph?n tr?c ti?p h?nh th?nh doanh thu ph?t tri?n c?a d? ?n ho?n thi?n trong nm ?u c?a nm giao ?t. C?c kho?n chi ph? x?y d?ng h? t?ng, t? v?n ?u t? x?y d?ng nm ?u giao ?t c?a t?ng quy?t ?nh th?c hi?n 50% kh?i l??ng; chi ph? qu?n l? d? ?n th?c hi?n theo chi ph? x?y d?ng c?a t?ng nm x?y d?ng ?i v?i t?ng ?t giao ?t.4. Gi? chuy?n nh??ng ?t x?y d?ng nh? li?n k? kh?o s?t nm 2017, nm 2018, nm 2019 (ch?a g?m thu? gi? tr? gia tng) b?nh qu?n l?n l??t l? 18 tri?u ?ng/ m2, 19 tri?u ?ng/m2, 21 tri?u ?ng/m2.Th?i gian b?n h?ng ? ??c t?nh doanh thu ph?t tri?n nh?m x?c ?nh gi? ?t cho quy?t ?nh giao ?t nm 2017: nm ?u ti?n x?y d?ng ch?a th?c hi?n b?n h?ng n?n ch?a ph?t sinh doanh thu, nm th? 2 x?y d?ng b?t ?u th?c hi?n b?n h?ng v? b?n ??c 50% trong t?ng di?n t?ch s?n th??ng ph?m, nm ti?p theo b?n ??c 50% trong t?ng di?n t?ch s?n th??ng ph?m.Th?i gian b?n h?ng ? ??c t?nh doanh thu ph?t tri?n nh?m x?c ?nh gi? ?t cho t?ng quy?t ?nh giao ?t nm 2018, 2019: nm ?u ti?n x?y d?ng ch?a th?c hi?n b?n h?ng n?n ch?a ph?t sinh doanh thu, nm th? 2 x?y d?ng b?t ?u th?c hi?n b?n h?ng v? b?n ??c t? l? 1/3 trong t?ng di?n t?ch s?n th??ng ph?m, hai nm ti?p theo m?i nm b?n ??c t? l? 1/3 trong t?ng di?n t?ch s?n th??ng ph?m.Gi? s? c? quan th?ng k?, c? quan qu?n l? th? tr??ng b?t ?ng s?n kh?ng c? s? li?u v? m?c bi?n ?ng c?a gi? chuy?n nh??ng ?t x?y d?ng nh? li?n k?. Ch? s? gi? ti?u d?ng nh?m nh? ? v? v?t li?u x?y d?ng b?nh qu?n 03 nm li?n k? g?n nh?t c?a t?nh ?i v?i th?i i?m ?nh gi? nm 2017 l? 3,5%/nm; th?i i?m ?nh gi? nm 2018 l? 3,6%/nm; th?i i?m ?nh gi? nm 2019 l? 3,8%/nm.5. Vi?c ?p d?ng ph??ng ph?p th?ng d? ? ?nh gi? khu ?t th?c hi?n nh? sau:5.1. ?i v?i th?i i?m c? quy?t ?nh giao ?t nm 20175.1.1. ??c t?nh t?ng doanh thu ph?t tri?n- Doanh thu nm ?u b?ng 0 do ch?a th?c hi?n b?n h?ng, ch?a ph?t sinh doanh thu.- Doanh thu nm th? hai (sau 01 nm ?u t? x?y d?ng):14.000 m2 x 18 tri?u ?ng/m2 x (1+3,5%) x 50% = 130.410,00 tri?u ?ng- Doanh thu nm th? ba:14.000 m2 x 18 tri?u ?ng/m2 x (1+3,5%)^2 x 50% = 134.974,35 tri?u ?ng- Doanh thu ph?t tri?n chi?t kh?u v? gi? tr? hi?n t?i t?i th?i i?m ?nh gi? ?t:0 tri?u ?ng+130.410 tri?u ?ng+134.974,35 tri?u ?ng= 204.535,76 tri?u ?ng(1+11%)1(1+11%)2(1+11%)35.1.2. ??c t?nh t?ng chi ph? ph?t tri?na) Chi ph? ?u t? x?y d?ng- Chi ph? x?y d?ng h? t?ng bao g?m chi ph? thi?t b?:20.000 m2 x 0,75 tri?u ?ng/m2 = 15.000 tri?u ?ng.- Chi ph? qu?n l? d? ?n:15.000 tri?u ?ng x 2% = 300 tri?u ?ng- T?ng chi ph? ?u t? x?y d?ng:105 + 200 + 135 + 15.000 + 5.000 + 300 + 888,61 = 21.628,61 tri?u ?ng.- Chi ph? ?u t? x?y d?ng nm th? 1 l?:105 + 200 + 135 + (15.000 + 5.000 + 300) x 50% + 292,22 = 10.882,22 tri?u ?ng.- Chi ph? ?u t? x?y d?ng nm th? 2 l?:(15.000 + 5.000 + 300) x 50% + 596,38 = 10.746,38 tri?u ?ng.T?ng chi ph? ?u t? x?y d?ng nh? chung c? chi?t kh?u v? gi? tr? hi?n t?i t?i th?i i?m ?nh gi? ?t:10.882,22 tri?u ?ng+10.746,38 tri?u ?ng= 18.525.82 tri?u ?ng(1+11%)1(1+11%)2b) Chi ph? qu?ng c?o, b?n h?ng1% x 204.535,76 tri?u ?ng = 2.045,36 tri?u ?ngc) Chi ph? l?i vay, l?i nhu?n c?a nh? ?u t? c? t?nh ?n v?n ch? s? h?u, r?i ro trong kinh doanh = 15% x (18.525,82 tri?u ?ng + 2.045,36 tri?u ?ng + V1) = 3.085,68+ 15% x V1Trong ?: V1 l? gi? tr? c?a khu ?t theo di?n t?ch giao ?t c? thu ti?n s? d?ng ?t t?i quy?t ?nh giao ?t nm 2017.d) T?ng chi ph? ph?t tri?n18.525,82 tri?u ?ng + 2.045,36 tri?u ?ng + 3.085,68 tri?u ?ng+15%x V1 = 23.656,86 tri?u ?ng +15% x V15.1.3. X?c ?nh gi? tr? quy?n s? d?ng ?t c?a khu ?t theo di?n t?ch giao ?t c? thu ti?n s? d?ng ?t t?i quy?t ?nh giao ?t nm 2017:V1 = 204.535,76 tri?u ?ng - (23.656,86 tri?u ?ng +15% x V1)V1 = 157.286,01 tri?u ?ng5.1.4. X?c ?nh gi? ?t c?a khu ?t:157.286,01 tri?u ?ng /14.000 m2 = 11,23 tri?u ?ng/m2.5.2. ?i v?i th?i i?m c? quy?t ?nh giao ?t nm 20185.2.1. ??c t?nh t?ng doanh thu ph?t tri?n- Doanh thu nm ?u b?ng 0 do ch?a th?c hi?n b?n h?ng, ch?a ph?t sinh doanh thu.- Doanh thu nm th? hai (sau 01 nm ?u t? x?y d?ng):32.000 m2 x 19 tri?u ?ng/m2 x (1+3,6%) : 3 = 209.962,67 tri?u ?ng- Doanh thu nm th? ba:32.000 m2 x 19 tri?u ?ng/m2 x (1+3,6%)^2 : 3 = 217.521,32 tri?u ?ng- Doanh thu nm th? t?:32.000 m2 x 19 tri?u ?ng/m2 x (1+3,6%)^3 : 3 = 225.352,09 tri?u ?ng- Doanh thu ph?t tri?n chi?t kh?u v? gi? tr? hi?n t?i t?i th?i i?m ?nh gi? ?t:0 tri?u ?ng+209.962,67 tri?u ?ng+217.521,32 tri?u ?ng+225.352,09 tri?u ?ng(1+11,5%)1(1+11,5%)2(1+11,5%)3(1+11,5%)4= 471.606,65 tri?u ?ng5.2.2. ??c t?nh t?ng chi ph? ph?t tri?na) Chi ph? ?u t? x?y d?ngChi ph? x?y d?ng h? t?ng bao g?m chi ph? thi?t b?:50.000 m2 x 0,8 tri?u ?ng/m2 = 40.000 tri?u ?ng.- Chi ph? qu?n l? d? ?n:40.000 tri?u ?ng x 2% = 800 tri?u ?ng- T?ng chi ph? ?u t? x?y d?ng:200 + 40.000 + 8.000 + 2.369,63 + 800 = 51.369,63 tri?u ?ng.- Chi ph? ?u t? x?y d?ng nm th? 1 l?:200 + (40.000 + 8.000 + 800) x 50% + 779,28 = 25.379,28 tri?u ?ng.- Chi ph? ?u t? x?y d?ng nm th? 2 l?:(40.000 + 8.000 + 800) x 50% + 1.590,35 = 25.990,35 tri?u ?ng.T?ng chi ph? ?u t? x?y d?ng chi?t kh?u v? gi? tr? hi?n t?i t?i th?i i?m ?nh gi? ?t:25.379,28 tri?u ?ng+25.990,35 tri?u ?ng= 43.667,28 tri?u ?ng(1+11,5%)1(1+11,5%)2b) Chi ph? ti?p th?, qu?ng c?o, b?n h?ng1% x 471.606,65 tri?u ?ng = 4.716,07 tri?u ?ngc) Chi ph? l?i vay, l?i nhu?n c?a nh? ?u t? c? t?nh ?n v?n ch? s? h?u, r?i ro trong kinh doanh = 15% x (43.667,28 tri?u ?ng + 4.716,07 tri?u ?ng + V2) = 7.257,50 tri?u ?ng + 15% x V2Trong ?: V2 l? gi? tr? c?a khu ?t t?i th?i i?m nm 2018 theo di?n t?ch giao ?t c? thu ti?n s? d?ng ?t c?a c? d? ?n.d) T?ng chi ph? ph?t tri?n43.667,28 tri?u ?ng + 4.716,07 tri?u ?ng + 7.257,50 tri?u ?ng +15% x V2 = 55.640,85 tri?u ?ng +15% x V25.2.3. X?c ?nh gi? tr? quy?n s? d?ng ?t c?a khu ?t t?i th?i i?m nm 2018 theo di?n t?ch giao ?t c? thu ti?n s? d?ng ?t c?a c? d? ?n.V2 = 471.606,65 tri?u ?ng - (55.640,85 tri?u ?ng +15% x V2)V2 = 361.709,40 tri?u ?ng5.2.4. X?c ?nh gi? ?t c?a khu ?t361.709,40 tri?u ?ng /32.000 m2 = 11,30 tri?u ?ng/m2.5.2. ?i v?i th?i i?m c? quy?t ?nh giao ?t nm 2019Th?c hi?n x?c ?nh t??ng t? nh? th?i i?m c? quy?t ?nh giao ?t nm 2018, x?c ?nh ??c gi? ?t c?a khu ?t t?i th?i i?m nm 2019 l? 12,55 tri?u ?ng/m2. 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