{"id":2515,"date":"2026-04-06T07:04:35","date_gmt":"2026-04-06T07:04:35","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=2515"},"modified":"2026-04-06T07:04:35","modified_gmt":"2026-04-06T07:04:35","slug":"quy-dinh-phap-luat-ve-ban-quan-tri-nha-chung-cu-va-nghia-vu-thue","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=2515","title":{"rendered":"Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 Ban Qu\u1ea3n tr\u1ecb nh\u00e0 chung c\u01b0 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf"},"content":{"rendered":"\n<p>Minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 n\u1ec1n t\u1ea3ng cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a c\u1ed9ng \u0111\u1ed3ng nh\u00e0 chung c\u01b0<\/p>\n\n\n\n<p>Theo Lu\u1eadt Nh\u00e0 \u1edf 2023, Ban Qu\u1ea3n tr\u1ecb nh\u00e0 chung c\u01b0 l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p, thay m\u1eb7t c\u01b0 d\u00e2n qu\u1ea3n l\u00fd ph\u1ea7n s\u1edf h\u1eefu chung v\u00e0 qu\u1ef9 b\u1ea3o tr\u00ec. D\u00f9 kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, Ban Qu\u1ea3n tr\u1ecb nh\u00e0 chung c\u01b0 c\u00f3 quy\u1ec1n m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1eadn h\u00e0nh t\u00f2a nh\u00e0 \u0111\u00fang ph\u00e1p lu\u1eadt. \u0110\u1eb7c bi\u1ec7t, khi ph\u00e1t sinh ngu\u1ed3n thu t\u1eeb cho thu\u00ea di\u1ec7n t\u00edch chung ho\u1eb7c khai th\u00e1c qu\u1ea3ng c\u00e1o, Ban Qu\u1ea3n tr\u1ecb nh\u00e0 chung c\u01b0 b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng, minh b\u1ea1ch m\u00e0 c\u00f2n kh\u1eb3ng \u0111\u1ecbnh uy t\u00edn v\u00e0 s\u1ef1 chuy\u00ean nghi\u1ec7p c\u1ee7a Ban Qu\u1ea3n tr\u1ecb nh\u00e0 chung c\u01b0 trong vi\u1ec7c x\u00e2y d\u1ef1ng c\u1ed9ng \u0111\u1ed3ng v\u0103n minh, th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/3e3f2a1e8e43671d3e52#412668672\" alt=\"\"\/><\/figure>\n\n\n\n<p><img loading=\"lazy\" decoding=\"async\" src=\"blob:https:\/\/www.binhthanhtax.gov.vn\/a2cfe887-7416-4c3b-bb78-955eae504f34\" width=\"15\" height=\"15\">\u200b<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 n\u1ec1n t\u1ea3ng cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a c\u1ed9ng \u0111\u1ed3ng nh\u00e0 chung c\u01b0 <a class=\"mh-excerpt-more\" href=\"https:\/\/www.binhthanhtax.gov.vn\/?p=2515\" title=\"Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 Ban Qu\u1ea3n tr\u1ecb nh\u00e0 chung c\u01b0 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":31337,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,11,1,10],"tags":[],"class_list":["post-2515","post","type-post","status-publish","format-standard","hentry","category-thong-bao","category-tin-ve-thue","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2515","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/31337"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2515"}],"version-history":[{"count":1,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2515\/revisions"}],"predecessor-version":[{"id":2516,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2515\/revisions\/2516"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}