{"id":50,"date":"2026-01-19T06:51:58","date_gmt":"2026-01-19T06:51:58","guid":{"rendered":"https:\/\/vietduong.vn\/?p=50"},"modified":"2026-01-22T00:28:30","modified_gmt":"2026-01-22T00:28:30","slug":"hoan-cong-la-gi-thu-tuc-va-chi-phi-hoan-cong-hien-nay","status":"publish","type":"post","link":"https:\/\/vietduong.vn\/index.php\/2026\/01\/19\/hoan-cong-la-gi-thu-tuc-va-chi-phi-hoan-cong-hien-nay\/","title":{"rendered":"HO\u00c0N C\u00d4NG L\u00c0 G\u00cc?  TH\u1ee6 T\u1ee4C V\u00c0 CHI PH\u00cd HO\u00c0N C\u00d4NG HI\u1ec6N NAY"},"content":{"rendered":"<h3 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>1. Ho\u00e0n c\u00f4ng l\u00e0 g\u00ec?<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Hi\u1ec7n nay, Lu\u1eadt x\u00e2y d\u1ef1ng kh\u00f4ng c\u00f3 \u0111\u1ecbnh ngh\u0129a c\u1ee5 th\u1ec3 ho\u00e0n c\u00f4ng l\u00e0 g\u00ec. Nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf, ho\u00e0n c\u00f4ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh quan tr\u1ecdng nh\u1eb1m x\u00e1c nh\u1eadn vi\u1ec7c ch\u1ee7 \u0111\u1ea7u t\u01b0 ho\u1eb7c ch\u1ee7 nh\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng sau khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0110\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ho\u00e0n c\u00f4ng ch\u00ednh l\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c nghi\u1ec7m thu ho\u00e0n th\u00e0nh h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng (C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh\u00a006\/2021\/N\u0110-CP).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Ho\u00e0n c\u00f4ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi ch\u1ee7 nh\u00e0 ho\u1eb7c ch\u1ee7 \u0111\u1ea7u t\u01b0, sau khi ho\u00e0n t\u1ea5t thi c\u00f4ng c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>2. V\u00ec sao c\u1ea7n ho\u00e0n c\u00f4ng<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Ph\u00e1p l\u00fd minh b\u1ea1ch: \u0110\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u1ea5p S\u1ed5 h\u1ed3ng m\u1edbi (ghi nh\u1eadn di\u1ec7n t\u00edch s\u00e0n x\u00e2y d\u1ef1ng).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Giao d\u1ecbch d\u00e2n s\u1ef1: L\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ebf ch\u1ea5p ng\u00e2n h\u00e0ng, chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho ho\u1eb7c th\u1eeba k\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n: Nh\u00e0 \u0111\u00e3 ho\u00e0n c\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb cao h\u01a1n nhi\u1ec1u so v\u1edbi nh\u00e0 ch\u01b0a ho\u00e0n c\u00f4ng khi \u0111\u1ecbnh gi\u00e1 b\u00e1n ho\u1eb7c vay v\u1ed1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; D\u1ec5 d\u00e0ng chuy\u1ec3n nh\u01b0\u1ee3ng: Gi\u00fap vi\u1ec7c sang t\u00ean, t\u1eb7ng cho, th\u1eeba k\u1ebf di\u1ec5n ra thu\u1eadn l\u1ee3i, \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; S\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o: L\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p s\u1eeda ch\u1eefa ho\u1eb7c n\u00e2ng c\u1ea5p sau n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>3. H\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng c\u1ea7n ph\u1ea3i chu\u1ea9n b\u1ecb nh\u1eefng gi\u1ea5y t\u1edd c\u1ea7n thi\u1ebft sau:<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (S\u1ed5 \u0111\u1ecf\/S\u1ed5 h\u1ed3ng): B\u1ea3n g\u1ed1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; H\u1ee3p \u0111\u1ed3ng thi c\u00f4ng x\u00e2y d\u1ef1ng (H\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi \u0111\u01a1n v\u1ecb thi c\u00f4ng).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf, th\u1ea9m \u0111\u1ecbnh (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; H\u1ed3 s\u01a1 thi\u1ebft k\u1ebf b\u1ea3n v\u1ebd thi c\u00f4ng x\u00e2y d\u1ef1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; B\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng (trong tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c thi c\u00f4ng x\u00e2y d\u1ef1ng c\u00f3 sai kh\u00e1c so v\u1edbi thi\u1ebft k\u1ebf b\u1ea3n v\u1ebd thi c\u00f4ng x\u00e2y d\u1ef1ng).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u00ed nghi\u1ec7m, ki\u1ec3m \u0111\u1ecbnh (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 an to\u00e0n ph\u00f2ng ch\u00e1y, ch\u1eefa ch\u00e1y; an to\u00e0n v\u1eadn h\u00e0nh thang m\u00e1y (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Ngo\u00e0i ra, tr\u00ean\u00a0th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 s\u1ebd ph\u00e1t sinh th\u00eam m\u1ed9t s\u1ed1 gi\u1ea5y t\u1edd li\u00ean quan c\u1ea7n b\u1ed5 sung do b\u00ean c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>4. Th\u1ee7 t\u1ee5c ho\u00e0n c\u00f4ng<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0<strong>Ch\u1ee7 nh\u00e0<\/strong>\u00a0<strong>chu\u1ea9n b\u1ecb<\/strong>\u00a0<strong>\u0111\u1ea7y \u0111\u1ee7 c\u00e1c<\/strong>\u00a0<strong>h\u1ed3 s\u01a1<\/strong>\u00a0<strong>c\u1ea7n c\u00f3 \u0111\u1ec3 ho\u00e0n c\u00f4ng nh\u00e0 \u1edf<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0<strong>N\u1ed9p h\u1ed3 s\u01a1<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">H\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda thu\u1ed9c UBND Ph\u01b0\u1eddng n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0<strong>Nh\u1eadn v\u00e0 ki\u1ec3m tra h\u1ed3 s\u01a1<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Sau khi ti\u1ebfp nh\u1eadn, c\u01a1 quan ch\u1ee9c n\u0103ng s\u1ebd ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, t\u00ednh ph\u00e1p l\u00fd c\u1ee7a h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">N\u1ebfu c\u00f4ng tr\u00ecnh \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh, gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u00e0n c\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p. C\u00f2n khi h\u1ed3 s\u01a1 thi\u1ebfu hay gi\u1ea5y t\u1edd kh\u00f4ng h\u1ee3p l\u1ec7, ch\u1ee7 \u0111\u1ea7u t\u01b0 s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1ed5 sung, ch\u1ec9nh s\u1eeda.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 4: Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 Nh\u1eadn k\u1ebft qu\u1ea3<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Ch\u1ee7 nh\u00e0 n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf\/ph\u00ed theo th\u00f4ng b\u00e1o v\u00e0 nh\u1eadn S\u1ed5 h\u1ed3ng \u0111\u00e3 c\u1eadp nh\u1eadt t\u00e0i s\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>5. Chi ph\u00ed ho\u00e0n c\u00f4ng<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Nh\u00e0 \u1edf ri\u00eang l\u1ebb bao g\u1ed3m: Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\">N\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">GTGT = 5% doanh thu<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">TNCN = 2% doanh thu<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\">N\u1ebfu h\u1ee3p \u0111\u1ed3ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">GTGT = 3%<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">TNCN = 1.5%<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>L\u01b0u \u00fd:<\/strong><strong>\u00a0<\/strong>Theo kho\u1ea3n 11 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<a style=\"color: #000000;\" href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-10-2022-nd-cp-chinh-phu-215819-d1.html\">10\/2022\/N\u0110-CP<\/a>, nh\u00e0 \u1edf ri\u00eang l\u1ebb thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Chi ph\u00ed l\u1eadp b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0110\u00e2y l\u00e0 kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 thu\u00ea \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ee9c n\u0103ng \u0111o \u0111\u1ea1c. M\u1ee9c ph\u00ed dao \u0111\u1ed9ng t\u00f9y theo di\u1ec7n t\u00edch v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>1. Ho\u00e0n c\u00f4ng l\u00e0 g\u00ec? Hi\u1ec7n nay, Lu\u1eadt x\u00e2y d\u1ef1ng kh\u00f4ng c\u00f3 \u0111\u1ecbnh ngh\u0129a c\u1ee5 th\u1ec3 ho\u00e0n c\u00f4ng l\u00e0 g\u00ec. Nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf, ho\u00e0n c\u00f4ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh quan tr\u1ecdng nh\u1eb1m x\u00e1c nh\u1eadn vi\u1ec7c ch\u1ee7 \u0111\u1ea7u t\u01b0 ho\u1eb7c ch\u1ee7 nh\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng sau khi [&#8230;]\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-50","post","type-post","status-publish","format-standard","hentry","category-chua-phan-loai"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/vietduong.vn\/index.php\/wp-json\/wp\/v2\/posts\/50","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vietduong.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vietduong.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vietduong.vn\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vietduong.vn\/index.php\/wp-json\/wp\/v2\/comments?post=50"}],"version-history":[{"count":3,"href":"https:\/\/vietduong.vn\/index.php\/wp-json\/wp\/v2\/posts\/50\/revisions"}],"predecessor-version":[{"id":216,"href":"https:\/\/vietduong.vn\/index.php\/wp-json\/wp\/v2\/posts\/50\/revisions\/216"}],"wp:attachment":[{"href":"https:\/\/vietduong.vn\/index.php\/wp-json\/wp\/v2\/media?parent=50"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vietduong.vn\/index.php\/wp-json\/wp\/v2\/categories?post=50"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vietduong.vn\/index.php\/wp-json\/wp\/v2\/tags?post=50"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}