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Tháng 10/2014, gia đình tôi có chuyển 135,3m2 đất lúa sang đất ở. Theo Văn bản số 494/TB-CCT ngày 10/12/2014 của Chi cục Thuế huyện Văn Quan thông báo nộp tiền sử dụng đất: Diện tích tính tiền sử dụng đất: 135,3m2; Diện tích phải nộp tiền sử dụng đất: 135,3m2; Giá tính tiền sử dụng đất: 1,8 triệu đồng/m2. Tổng số tiền sử dụng đất phải nộp: 236,775 triệu đồng.
Với cách tính tổng số tiền sử dụng đất phải nộp là 236,775 triệu đồng của Chi cục Thuế huyện Văn Quan thì tôi không được giảm 50% tiền sử dụng đất trong hạn mức đất ở đối với hộ gia đình là đồng bào dân tộc thiểu số theo Nghị định số 45/2014/NĐ-CP.
Đến tháng 12/2019, gia đình tôi phải thanh toán số tiền trên vì đã hết hạn nợ tiền chuyển đổi mục đích sử dụng đất. Tháng 8/2019, tôi xuống Phòng Tài nguyên và Môi trường, Văn phòng Đăng ký sử dụng đất huyện Văn Quan hỏi về vấn đề này thì nhận được trả lời, vì lúc đó không biết theo Nghị định số 45/2014/NĐ-CP là được giảm nên đã làm thủ tục phải nộp 100% tiền chuyển đổi mục đích sử dụng đất.
Xin hỏi, nay tôi có còn được giảm 50% tiền chuyển đổi mục đích sử dụng đất nữa không? Nếu được thì tục như thế nào?
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