{"id":16002,"date":"2017-01-22T14:54:00","date_gmt":"2017-01-22T07:54:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=16002"},"modified":"2020-05-17T12:54:09","modified_gmt":"2020-05-17T05:54:09","slug":"thong-tu-220-2016-tt-btc-muc-thu-che-do-thu-nop-quan-ly-va-su-dung-phi-le-phi-hanh-nghe-luat-su","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-220-2016-tt-btc-muc-thu-che-do-thu-nop-quan-ly-va-su-dung-phi-le-phi-hanh-nghe-luat-su\/","title":{"rendered":"Th\u00f4ng t\u01b0 220\/2016\/TT-BTC m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0"},"content":{"rendered":"\n

Th\u00f4ng t\u01b0 220\/2016\/TT-BTC m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0.<\/p>\n

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, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0<\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\u2014\u2014\u2013<\/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
\u2014\u2014\u2014\u2014\u2014<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 220\/2016\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 10 th\u00e1ng 11 n\u0103m 2016<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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, L\u1ec6 PH\u00cd TRONG L\u0128NH V\u1ef0C HO\u1ea0T \u0110\u1ed8NG H\u00c0NH NGH\u1ec0 LU\u1eacT S\u01af<\/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><\/p>\n

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><\/p>\n

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><\/p>\n

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><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf,<\/i><\/p>\n

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, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0<\/a>.<\/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, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0.<\/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, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 v\u00e0 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, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0.<\/p>\n

\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed<\/b><\/p>\n

1. C\u00e1 nh\u00e2n khi \u0111\u1ec1 ngh\u1ecb c\u1ea5p, c\u1ea5p l\u1ea1i ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 ph\u1ea3i n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh.<\/p>\n

2. T\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i khi \u0111\u1ec1 ngh\u1ecb c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 c\u1ee7a chi nh\u00e1nh c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i; c\u00f4ng ty lu\u1eadt tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t tr\u0103m ph\u1ea7n tr\u0103m v\u1ed1n n\u01b0\u1edbc ngo\u00e0i; c\u00f4ng ty lu\u1eadt tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh; c\u00f4ng ty lu\u1eadt h\u1ee3p danh gi\u1eefa t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00f4ng ty lu\u1eadt h\u1ee3p danh Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam) ph\u1ea3i n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh.<\/p>\n

3. T\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam khi \u0111\u1ec1 ngh\u1ecb thay \u0111\u1ed5i n\u1ed9i dung h\u00e0nh ngh\u1ec1 ph\u1ea3i n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh.<\/p>\n

4. Chi nh\u00e1nh c\u1ee7a c\u00f4ng ty lu\u1eadt n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam khi \u0111\u1ec1 ngh\u1ecb c\u1ea5p, c\u1ea5p l\u1ea1i, thay \u0111\u1ed5i n\u1ed9i dung h\u00e0nh ngh\u1ec1 c\u1ee7a chi nh\u00e1nh c\u1ee7a c\u00f4ng ty lu\u1eadt n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh.<\/p>\n

5. Lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i khi \u0111\u1ec1 ngh\u1ecb c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh.<\/p>\n

6. Lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i khi \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n h\u00e0nh ngh\u1ec1 t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh.<\/p>\n

7. T\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, chi nh\u00e1nh c\u1ee7a c\u00f4ng ty lu\u1eadt n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam khi \u0111\u1ec1 ngh\u1ecb c\u1ea5p, c\u1ea5p l\u1ea1i, thay \u0111\u1ed5i n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh.<\/p>\n

\u0110i\u1ec1u 3. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed<\/b><\/p>\n

1. C\u1ee5c B\u1ed5 tr\u1ee3 t\u01b0 ph\u00e1p (B\u1ed9 T\u01b0 ph\u00e1p) thu ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 thu\u1ed9c l\u0129nh v\u1ef1c lu\u1eadt s\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 1; m\u1ee5c 2a, 2b, 2c, 2d, 2\u0111 v\u00e0 m\u1ee5c 2e \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

2. S\u1edf T\u01b0 ph\u00e1p c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng thu ph\u00ed, l\u1ec7 ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 thu\u1ed9c l\u0129nh v\u1ef1c lu\u1eadt s\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 2g, 2h, 2i v\u00e0 m\u1ee5c 2k \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

\u0110i\u1ec1u 4. M\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed<\/b><\/p>\n

M\u1ee9c ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

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

\n

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

\n

M\u1ee9c thu<\/b><\/p>\n

(\u0111\u1ed3ng\/h\u1ed3 s\u01a1)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

L\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0<\/p>\n<\/td>\n

\n

100.000<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 thu\u1ed9c l\u0129nh v\u1ef1c lu\u1eadt s\u01b0<\/p>\n<\/td>\n

\n

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

\n

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

\n

Th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0<\/p>\n<\/td>\n

\n

800.000<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/p>\n<\/td>\n

\n

20.000.000<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n thay \u0111\u1ed5i n\u1ed9i dung h\u00e0nh ngh\u1ec1 c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/p>\n<\/td>\n

\n

4.000.000<\/p>\n<\/td>\n<\/tr>\n

\n

d<\/p>\n<\/td>\n

\n

Th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1; thay \u0111\u1ed5i n\u1ed9i dung h\u00e0nh ngh\u1ec1 c\u1ee7a chi nh\u00e1nh c\u1ee7a c\u00f4ng ty lu\u1eadt n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/p>\n<\/td>\n

\n

3.000.000<\/p>\n<\/td>\n<\/tr>\n

\n

\u0111<\/p>\n<\/td>\n

\n

Th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u1ee7a lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/p>\n<\/td>\n

\n

5.000.000<\/p>\n<\/td>\n<\/tr>\n

\n

e<\/p>\n<\/td>\n

\n

Th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n gia h\u1ea1n h\u00e0nh ngh\u1ec1 c\u1ee7a lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/p>\n<\/td>\n

\n

3.000.000<\/p>\n<\/td>\n<\/tr>\n

\n

g<\/p>\n<\/td>\n

\n

Th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/p>\n<\/td>\n

\n

2.000.000<\/p>\n<\/td>\n<\/tr>\n

\n

h<\/p>\n<\/td>\n

\n

Th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n thay \u0111\u1ed5i n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/p>\n<\/td>\n

\n

1.000.000<\/p>\n<\/td>\n<\/tr>\n

\n

i<\/p>\n<\/td>\n

\n

Th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh c\u1ee7a c\u00f4ng ty lu\u1eadt n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/p>\n<\/td>\n

\n

600.000<\/p>\n<\/td>\n<\/tr>\n

\n

k<\/p>\n<\/td>\n

\n

Th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n thay \u0111\u1ed5i n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh c\u1ee7a c\u00f4ng ty lu\u1eadt n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/p>\n<\/td>\n

\n

400.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec1u 5. K\u00ea khai, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed<\/b><\/p>\n

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

2. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p s\u1ed1 ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu \u0111\u01b0\u1ee3c theo th\u00e1ng, quy\u1ebft to\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\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\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\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

\u0110i\u1ec1u 6. Qu\u1ea3n l\u00fd ph\u00ed, l\u1ec7 ph\u00ed<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c thu ph\u00ed n\u1ed9p to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 c\u1ee7a \u0110i\u1ec1u n\u00e0y. Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c v\u00e0 thu ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c thu theo ch\u1ebf \u0111\u1ed9, \u0111\u1ecbnh m\u1ee9c chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph\u00ed l\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c kho\u00e1n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u1eeb ngu\u1ed3n thu ph\u00ed theo quy \u0111\u1ecbnh 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\u00ednh ph\u1ee7 th\u00ec \u0111\u01b0\u1ee3c tr\u00edch l\u1ea1i 90% 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\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7. N\u1ed9p 10% ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\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\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h\u00e0nh.<\/p>\n

3. T\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed n\u1ed9p 100% ti\u1ec1n l\u1ec7 ph\u00ed thu \u0111\u01b0\u1ee3c v\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\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h\u00e0nh. Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c v\u00e0 thu l\u1ec7 ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c thu theo ch\u1ebf \u0111\u1ed9, \u0111\u1ecbnh m\u1ee9c chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

\u0110i\u1ec1u 7. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 02\/2012\/TT-BTC ng\u00e0y 05 th\u00e1ng 01 n\u0103m 2012 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 t\u1ea1i Vi\u1ec7t Nam v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 118\/2015\/TT-BTC ng\u00e0y 12 th\u00e1ng 8 n\u0103m 2015 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 02\/2012\/TT-BTC ng\u00e0y 05 th\u00e1ng 01 n\u0103m 2012.<\/p>\n

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

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

\u00a0<\/b><\/p>\n<\/td>\n

\n

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


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

\u00bb Th\u00f4ng t\u01b0 02\/2019\/TT-BTP b\u1ed3i d\u01b0\u1ee1ng b\u1eaft bu\u1ed9c v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u1ee7a lu\u1eadt s\u01b0<\/a><\/p>\n

\u00bb Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2013\/N\u0110-CP Quy \u0111inh bi\u1ec7n ph\u00e1p thi h\u00e0nh lu\u1eadt lu\u1eadt s\u01b0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 220\/2016\/TT-BTC m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed h\u00e0nh ngh\u1ec1 lu\u1eadt s\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, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 B\u1ed8 T\u00c0I CH\u00cdNH\u2014\u2014\u2013 C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[168],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/16002"}],"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=16002"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/16002\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=16002"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=16002"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=16002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}