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Mien giam-thue-su-dung-dat-phi-nong-nghiep

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Page 1: Mien giam-thue-su-dung-dat-phi-nong-nghiep

Be rAr cnfxnrONc cVC rnun

ceNG HoA xA Hgr cut Ncnia vrET NAMDQc l$p - Trp do - H4nh phfc

56: l\trg /TCT-CSV/v: mi6n, giam thu6 sri dpng d6t

phi n6ng nghiQp.

Hd Ni.i, ngdy lJ thdng 6 ndm 2014

Kinh grii: Cuc Thu6 tinh Th6i Nguy6n

TrA ldi Cdng vin s6 41}1CT-THNVDT ngey 2510312014 cta Cpc Thu6tinh ThAi Nguy6n vd mi5n, giAm thu6 sft dung d6t phi ndng nghigp, T6ng cpcThuO c6 y ki€n nhu sau:

- Tai kho6n 1 Di€u 12 Th6ng tu s6 15312011/TT-BTC ngay fillllz}llcua BQ Tdi chfnh hg*g a6n tnu6 gt dutrg d6t phi n6ng nghiQp quy dinh:

"Di6u 12. ThAm q,rydtr quy6t dinh mi5n, giim thuiS.

1. Co quan thu6 truc ti6p qu6n ly cin cir vio hd so khai thu6 quy dinh tpiDi€u 15 Th6ng tu ndy d6 x6c clinh s6 ti6n thud SDDPNN dugc mi6n, gi6m vdquy6t dinh mi6n, gia'rn thu6 SDDPNN cho ngudi nQp thud theo k' tinh thu6".

- Cin cri quy dinh tai Th6ng tu s6 156l20l3lTT-BTC ngdy 0611112013cria BQ Tdi chinh hudrng dAn thi henh mQt si5 didu cria Lu4t Quin ly thuti; Lu4t

. t).. t A ,l a 1, !i ^ \ rrsria d6i, bO sung mQt s6 di6u ctra LuQt QuAn li thu6 vi Nghi dinh s6

83/20134{D-ND ngdy 2210712013 cria Chinh phir:

+ Tai khoin 6 Di0u 3 quy dinh:"DiAu 3. NOi dung quAn l;f thu6 hu6rng ddn tai Th6ng tu niy bao g6m

...6. Tht tpc miSn thu6, giam thu6; xo6 ng tiAn thu6, tidn ph4t;", -

. r. I+ 'I ai di€m b, khoin 7 Di6u 46 qtry dinh:

"7 . Thdm quy6n gi6i quy6t vi6c mi6n thu6, giAm thu6

b) Vipc mi5n, gi6m c6c lopi thu6 kh6c aOi vOi truong hgp co quan thu6A, r. r .i ,r A 4quy€t clinh mi€n thu€, gia.m thu€: Hd so mi6n thu6, giAm thu6 dugg nQp tpi ccr

quan thuii qqan ly tryc tiiSp c6p ndo thi Thir trudrng co quan.thu6 cAp d6 quytit+. r .idfnh vigc mi6n, gi6m thu6 ho{c th6ng b6o cho nguoi nQp thu6 ly do kh6ng dugcmi6n thu6, gi6m thu6"

+ Tai khoAn a Di0u 75 quy dinh:

"4. Bei b6 cric ngi dung hucmg din vC quin ly thuti do B0 Tdi chinh ban

henh trudc ngey Th6ng tu ndy c6 hiQu lgc thi henh kh6ng phn hqrp vdi hudngddn @i Th6ng tu niry"

Page 2: Mien giam-thue-su-dung-dat-phi-nong-nghiep

Cdn cir c6c quy dinh n6u tr€n, d6i v6i t0 chirc c6 d6t thuQc d6i tuqng 4og..X ,t A I .^ rt \ 11 , t -2-mi6n giim thu€ su dpng dat phi n6ng nSiqp thi thy tuong cCI quan thud noi

nguor nep mue nQp hO so mi5n, gi6m thu6 su dUng aAt ptri n6ng nghiQp li nguoiban hdnh qyy6t dlnh mi6n, gi6m thu6 su dung A6t ptri n6ng nghiQp tai di6m b,kho6n 7 Di€u 46 Th0ng tu s6 156120131TT-BTC ctra 86 Tdi chfnh n6u tri.

mi n ' a ' ' "4rong cgc r'hu6 trh loi dO Cuc Thui5 tinh ThAi Nguy6n dugc Ai6t.t.d

Noi nhQn: 11

- Nhutr€n; /- Vu PC-BTC;

- Vp PC-TCT (0lb);- Luu:VT, CS (03b).p

G CUC TRITONGcuc rRrJor{G

Cao Anh Tuin

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