{"id":15125,"date":"2015-04-02T20:37:26","date_gmt":"2015-04-02T13:37:26","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=15125"},"modified":"2020-11-10T05:50:07","modified_gmt":"2020-11-09T22:50:07","slug":"thong-tu-226-2016-tt-btc-phi-chung-thuc","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-226-2016-tt-btc-phi-chung-thuc\/","title":{"rendered":"Th\u00f4ng t\u01b0 226\/2016\/TT-BTC ph\u00ed ch\u1ee9ng th\u1ef1c"},"content":{"rendered":"\n

Th\u00f4ng t\u01b0 226\/2016\/TT-BTC ph\u00ed ch\u1ee9ng th\u1ef1c, m\u1ee9c thu n\u1ed9p ph\u00ed ch\u1ee9ng th\u1ef1c. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed ch\u1ee9ng th\u1ef1c \u1edf c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
<\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 226\/2016\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 11th\u00e1ng 11 n\u0103m 2016<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb Th\u00f4ng t\u01b0 257\/2016\/TT-BTC quy \u0111\u1ecbnh m\u1ee9c ph\u00ed c\u00f4ng ch\u1ee9ng<\/a><\/p>\n

TH\u00d4NG T\u01af<\/b><\/p>\n

QUY \u0110\u1ecaNH M\u1ee8C THU, CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P, QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG PH\u00cd CH\u1ee8NG TH\u1ef0C<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;
<\/i>C\u0103n c\u1ee9 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2015;
<\/i>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;
<\/i>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;
<\/i>Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf,
<\/i>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed ch\u1ee9ng th\u1ef1c, nh\u01b0 sau:<\/i><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed ch\u1ee9ng th\u1ef1c \u1edf c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

2. Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p, t\u1ed5 ch\u1ee9c thu ph\u00ed ch\u1ee9ng th\u1ef1c v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed ch\u1ee9ng th\u1ef1c.<\/p>\n

\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p ph\u00ed<\/span><\/b><\/p>\n

T<\/span>\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c b\u1ea3n sao t\u1eeb b\u1ea3n ch<\/span>\u00ednh, ch\u1ee9ng th\u1ef1c ch\u1eef k<\/span>\u00fd, ch\u1ee9ng th\u1ef1c h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch t\u1ea1i \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n v\u00e0 Ph\u00f2ng T\u01b0 ph\u00e1p thu\u1ed9c \u1ee6y ban nh<\/span>\u00e2n d\u00e2n huy\u1ec7n, qu\u1eadn, th\u1ecb x<\/span>\u00e3, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh th<\/span>\u00ec ph\u1ea3i n\u1ed9p ph<\/span>\u00ed ch\u1ee9ng th\u1ef1c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th<\/span>\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

\u0110i\u1ec1u 3. T\u1ed5 ch\u1ee9c thu ph\u00ed<\/span><\/b><\/p>\n

1. <\/span>\u1ee6y ban nh<\/span>\u00e2n d\u00e2n c\u1ea5p x<\/span>\u00e3.<\/p>\n

2. Ph\u00f2ng T\u01b0 ph\u00e1p thu<\/span>\u1ed9c \u1ee6y ban nh<\/span>\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n.<\/span><\/p>\n

\u0110i\u1ec1u 4. M\u1ee9c thu ph\u00ed<\/span><\/b><\/p>\n

M<\/span>\u1ee9c thu ph<\/span>\u00ed ch\u1ee9ng th\u1ef1c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
\n

tt<\/span><\/b><\/p>\n<\/td>\n

\n

N<\/span><\/b>\u1ed9i dung thu<\/span><\/b><\/p>\n<\/td>\n

\n

M<\/span><\/b>\u1ee9c thu<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

\n

Ph\u00ed ch<\/span>\u1ee9ng th\u1ef1c b\u1ea3n sao t\u1eeb b\u1ea3n ch<\/span>\u00ednh<\/p>\n<\/td>\n

\n

2.000 \u0111<\/span>\u1ed3ng\/trang. T\u1eeb trang th\u1ee9 ba tr\u1edf l<\/span>\u00ean thu 1.000 \u0111\u1ed3ng\/trang, nh\u01b0ng m\u1ee9c thu t\u1ed1i \u0111a kh<\/span>\u00f4ng qu\u00e1 200.000 \u0111\u1ed3ng\/b\u1ea3n. Trang l<\/span>\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 thu ph<\/span>\u00ed \u0111\u01b0\u1ee3c t<\/span>\u00ednh theo trang c\u1ee7a b\u1ea3n ch<\/span>\u00ednh<\/p>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

\n

Ph\u00ed ch<\/span>\u1ee9ng th\u1ef1c ch\u1eef k<\/span>\u00fd<\/p>\n<\/td>\n

\n

10.000 \u0111<\/span>\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c hi\u1ec3u l<\/span>\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u ch\u1eef k<\/span>\u00fd trong c\u00f9ng m\u1ed9t gi\u1ea5y t\u1edd, v\u0103n b\u1ea3n<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

3<\/span><\/p>\n<\/td>\n

\n

Ph\u00ed ch<\/span>\u1ee9ng th\u1ef1c h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch:<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

a<\/span><\/p>\n<\/td>\n

\n

Ch<\/span>\u1ee9ng th\u1ef1c h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch<\/span><\/p>\n<\/td>\n

\n

50.000 \u0111<\/span>\u1ed3ng\/h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

b<\/span><\/p>\n<\/td>\n

\n

Ch<\/span>\u1ee9ng th\u1ef1c vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, h\u1ee7y b\u1ecf h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch<\/span><\/p>\n<\/td>\n

\n

30.000 \u0111<\/span>\u1ed3ng\/h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

c<\/span><\/p>\n<\/td>\n

\n

S<\/span>\u1eeda l\u1ed7i sai s<\/span>\u00f3t trong h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch \u0111<\/span>\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c<\/span><\/p>\n<\/td>\n

\n

25.000 \u0111<\/span>\u1ed3ng\/h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec1u 5. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed<\/span><\/b><\/p>\n

C\u00e1 nh\u00e2n, h<\/span>\u1ed9 gia \u0111<\/span>\u00ecnh vay v\u1ed1n t\u1ea1i t\u1ed5 ch\u1ee9c t<\/span>\u00edn d\u1ee5ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 ph<\/span>\u00e1t tri\u1ec3n n<\/span>\u00f4ng nghi\u1ec7p, n<\/span>\u00f4ng th\u00f4n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 55\/2015\/N\u0110-CP ng<\/span>\u00e0y 09 th\u00e1ng 6 n\u0103m 2015 c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7 v\u1ec1 ch<\/span>\u00ednh s\u00e1ch t\u00edn d\u1ee5ng ph\u1ee5c v\u1ee5 ph<\/span>\u00e1t tri\u1ec3n n<\/span>\u00f4ng nghi\u1ec7p, n<\/span>\u00f4ng th\u00f4n th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ph<\/span>\u00ed ch\u1ee9ng th\u1ef1c h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p t<\/span>\u00e0i s\u1ea3n.<\/span><\/p>\n

\u0110i\u1ec1u 6. K\u00ea khai, n\u1ed9p ph\u00ed<\/span><\/b><\/p>\n

1. Ch<\/span>\u1eadm nh\u1ea5t l<\/span>\u00e0 ng\u00e0y 05 h\u00e0ng th\u00e1ng, t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed ph\u1ea3i g\u1eedi s\u1ed1 ti\u1ec1n ph<\/span>\u00ed \u0111\u00e3 thu c\u1ee7a th<\/span>\u00e1ng tr\u01b0\u1edbc v<\/span>\u00e0o t\u00e0i kho\u1ea3n ph<\/span>\u00ed ch\u1edd n\u1ed9p ng<\/span>\u00e2n s\u00e1ch m\u1edf t\u1ea1i Kho b\u1ea1c nh<\/span>\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. T<\/span>\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed th\u1ef1c hi\u1ec7n k<\/span>\u00ea khai, n\u1ed9p s\u1ed1 ti\u1ec1n ph<\/span>\u00ed thu \u0111\u01b0\u1ee3c theo th<\/span>\u00e1ng, quy\u1ebft to<\/span>\u00e1n n\u0103m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 19, kho\u1ea3n 2 \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng<\/span>\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T<\/span>\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h<\/span>\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l<\/span>\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l<\/span>\u00fd thu\u1ebf v<\/span>\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng<\/span>\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7.<\/span><\/p>\n

\u0110i\u1ec1u 7. Qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed<\/span><\/b> <\/b><\/p>\n

1. T<\/span>\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed n\u1ed9p to<\/span>\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ph<\/span>\u00ed thu \u0111\u01b0\u1ee3c v<\/span>\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span> tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Ngu\u1ed3n chi ph<\/span>\u00ed trang tr\u1ea3i cho th\u1ef1c hi\u1ec7n c<\/span>\u00f4ng vi\u1ec7c v<\/span>\u00e0 thu ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr<\/span>\u00ed trong d\u1ef1 to<\/span>\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c thu theo ch\u1ebf \u0111\u1ed9, \u0111\u1ecbnh m\u1ee9c chi ng<\/span>\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed \u0111\u01b0\u1ee3c kho<\/span>\u00e1n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng <\/span>t\u1eeb ngu\u1ed3n thu ph\u00ed theo quy \u0111\u1ecbnh <\/span>t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7<\/span> th\u00ec \u0111\u01b0\u1ee3c tr\u00edch l\u1ea1i 50% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed cho c\u00e1c n\u1ed9i dung chi theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng<\/span>\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7. N\u1ed9p 50% ti\u1ec1n ph<\/span>\u00ed thu \u0111\u01b0\u1ee3c v<\/span>\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, ti\u1ec3u m\u1ee5c c\u1ee7a M\u1ee5c l\u1ee5c ng<\/span>\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h<\/span>\u00e0nh.<\/p>\n

\u0110i\u1ec1u 8. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi<\/span>\u1ec7u l\u1ef1c thi h<\/span>\u00e0nh k\u1ec3 t\u1eeb ng<\/span>\u00e0y 01 th\u00e1ng 01 n\u0103m 2017 v\u00e0 thay th\u1ebf Th<\/span>\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 158\/2015\/TTLT-BTC-BTP ng<\/span>\u00e0y 12 th\u00e1ng 10 n\u0103m 2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T<\/span>\u00e0i ch\u00ednh v\u00e0 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u01b0 ph<\/span>\u00e1p quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p v<\/span>\u00e0 qu\u1ea3n l<\/span>\u00fd l\u1ec7 ph<\/span>\u00ed ch\u1ee9ng th\u1ef1c b\u1ea3n sao t\u1eeb b\u1ea3n ch<\/span>\u00ednh, ch\u1ee9ng th\u1ef1c ch\u1eef k<\/span>\u00fd, ch\u1ee9ng th\u1ef1c h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch.<\/span><\/p>\n

2. C\u00e1c n<\/span>\u1ed9i dung kh<\/span>\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu, n\u1ed9p, qu\u1ea3n l<\/span>\u00fd, s\u1eed d\u1ee5ng, ch\u1ee9ng t\u1eeb thu, c<\/span>\u00f4ng khai ch\u1ebf \u0111\u1ed9 thu ph<\/span>\u00ed kh\u00f4ng \u0111\u1ec1 c\u1eadp t\u1ea1i Th<\/span>\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Ph<\/span>\u00ed v\u00e0 l\u1ec7 ph<\/span>\u00ed, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng<\/span>\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7; Th<\/span>\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng<\/span>\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T<\/span>\u00e0i ch\u00ednh; Th<\/span>\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T<\/span>\u00e0i ch\u00ednh quy \u0111\u1ecbnh in, ph<\/span>\u00e1t h\u00e0nh, qu\u1ea3n l<\/span>\u00fd v\u00e0 s\u1eed d\u1ee5ng c<\/span>\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed thu\u1ed9c ng<\/span>\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v<\/span>\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf (n\u1ebfu c<\/span>\u00f3).<\/p>\n

3. Trong qu\u00e1 tr\u00ecnh th<\/span>\u1ef1c hi\u1ec7n, n\u1ebfu c<\/span>\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb c<\/span>\u00e1c t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n ph\u1ea3n <\/span>\u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T<\/span>\u00e0i ch\u00ednh \u0111\u1ec3 nghi<\/span>\u00ean c\u1ee9u, h\u01b0\u1edbng d\u1eabn b\u1ed5 sung.\/.<\/span><\/p>\n\n\n\n
\n

\u00a0<\/span><\/i><\/b>N\u01a1i nh<\/span><\/i><\/b>\u1eadn:<\/span><\/i><\/b>
<\/span><\/i><\/b>\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c<\/span>\u1ee7a \u0110\u1ea3ng;
<\/span>\u2013 V\u0103n ph\u00f2ng T<\/span>\u1ed5ng B<\/span>\u00ed th\u01b0;
\u2013 V\u0103n ph\u00f2ng Qu<\/span>\u1ed1c h\u1ed9i;
<\/span>\u2013 V\u0103n ph\u00f2ng Ch<\/span>\u1ee7 t\u1ecbch n\u01b0\u1edbc;
<\/span>\u2013 Vi<\/span>\u1ec7n Ki\u1ec3m s<\/span>\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
<\/span>\u2013 To\u00e0 \u00e1n nh\u00e2n d\u00e2n t<\/span>\u1ed1i cao;
<\/span>\u2013 Ki<\/span>\u1ec3m to<\/span>\u00e1n nh\u00e0 n\u01b0\u1edbc;
<\/span>\u2013 C\u00e1c B<\/span>\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch<\/span>\u00ednh ph\u1ee7;
<\/span>\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c<\/span>\u1ee7a c<\/span>\u00e1c \u0111o\u00e0n th\u1ec3;
<\/span>\u2013 H\u0110ND, UBND, S<\/span>\u1edf T<\/span>\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf c<\/span>\u00e1c t\u1ec9nh, th<\/span>\u00e0nh ph\u1ed1 <\/span>tr<\/span>\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
<\/span>\u2013 C\u00f4ng b\u00e1o;
\u2013 Website ch\u00ednh ph<\/span>\u1ee7;
<\/span>\u2013 C<\/span>\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph<\/span>\u00e1p);
\u2013 C\u00e1c \u0111\u01a1n v<\/span>\u1ecb thu\u1ed9c B\u1ed9 T<\/span>\u00e0i ch\u00ednh;
\u2013 Website B<\/span>\u1ed9 T<\/span>\u00e0i ch\u00ednh;
\u2013 L\u01b0u: VT, CST (CST5).<\/span><\/p>\n<\/td>\n

\n

KT. B<\/span><\/b>\u1ed8 TR\u01af\u1edeNG<\/span><\/b>
TH<\/b><\/span>\u1ee8 TR\u01af\u1edeNG<\/span><\/b>

V\u0169 Th<\/b><\/span>\u1ecb Mai<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb Th\u1ee7 t\u1ee5c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1<\/a><\/p>\n

\u00bb Tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c c\u00f4ng ch\u1ee9ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 226\/2016\/TT-BTC ph\u00ed ch\u1ee9ng th\u1ef1c, m\u1ee9c thu n\u1ed9p ph\u00ed ch\u1ee9ng th\u1ef1c. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed ch\u1ee9ng th\u1ef1c \u1edf c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i Vi\u1ec7t Nam. B\u1ed8 T\u00c0I CH\u00cdNH C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/15125"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=15125"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/15125\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=15125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=15125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=15125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}