{"id":16968,"date":"2015-02-28T08:06:00","date_gmt":"2015-02-28T01:06:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=16968"},"modified":"2020-02-28T08:13:51","modified_gmt":"2020-02-28T01:13:51","slug":"thong-tu-232-2016-tt-btc-quy-dinh-muc-thu-che-do-thu-nop-quan-ly-va-su-dung-phi-cap-ma-so-ma-vach","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-232-2016-tt-btc-quy-dinh-muc-thu-che-do-thu-nop-quan-ly-va-su-dung-phi-cap-ma-so-ma-vach\/","title":{"rendered":"Th\u00f4ng t\u01b0 232\/2016\/TT-BTC 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 c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch"},"content":{"rendered":"\n

Th\u00f4ng t\u01b0 232\/2016<\/em>\/TT-BTC<\/em> 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 c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch.
<\/span><\/p>\n\n\n\n\n
\n

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

\n

S<\/span>\u1ed1: 232\/2016\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 11 th\u00e1ng 11 n\u0103m 20<\/span>1<\/i>6<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/span><\/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 C\u1ea4P M\u00c3 S\u1ed0 M\u00c3 V\u1ea0CH<\/span><\/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;
<\/span><\/i>C\u0103n c\u1ee9 \u0110i\u1ec1u l\u1ec7 c\u1ee7a Hi\u1ec7p h\u1ed9i t\u1ed5 ch\u1ee9c m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch qu\u1ed1c t\u1ebf;
<\/span><\/i>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s<\/span>\u1ed1 <\/i>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<\/span>\u1ed1 <\/i>\u0111i\u1ec1u c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;
<\/span><\/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;
<\/span><\/i>C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 45\/2002\/Q\u0110-TTg ng\u00e0y 27 th\u00e1ng 3 n\u0103m 2002 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c quy \u0111\u1ecbnh n\u1ed9i dung qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan qu\u1ea3n l<\/span>\u00fd <\/i>nh\u00e0 n\u01b0\u1edbc v\u1ec1 m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch;
<\/span><\/i>Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch<\/span>\u00ed<\/i>nh s\u00e1ch thu\u1ebf,
<\/span><\/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 c\u1ea5p m\u00e3 s<\/span>\u1ed1 <\/i>m\u00e3 v\u1ea1ch.<\/span><\/i><\/p>\n

\u00bbTh\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch s\u1ea3n ph\u1ea9m<\/a><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/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 c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch bao g\u1ed3m: Ph\u00ed c\u1ea5p v\u00e0 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch; Ph\u00ed duy tr\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch c\u1ee7a c\u00e1c lo\u1ea1i m\u00e3 doanh nghi\u1ec7p, m\u00e3 \u0111\u1ecba \u0111i\u1ec3m to\u00e0n c\u1ea7u GLN, m\u00e3 EAN-8; Ph\u00ed \u0111\u0103ng k\u00fd (x\u00e1c nh\u1eadn) s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

2. Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch, duy tr\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch, \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch n\u01b0\u1edbc ngo\u00e0i; c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c li\u00ean quan \u0111\u1ebfn thu, n\u1ed9p ph\u00ed c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch.<\/span><\/p>\n

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

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i \u0111ang ho\u1ea1t \u0111\u1ed9ng tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch, duy tr\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i n\u1ed9p ph\u00ed c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

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

T\u1ed5ng c\u1ee5c Ti\u00eau chu\u1ea9n \u0110o l\u01b0\u1eddng Ch\u1ea5t l\u01b0\u1ee3ng (B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7) v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u1ee5c Ti\u00eau chu\u1ea9n \u0110o l\u01b0\u1eddng Ch\u1ea5t l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 li\u00ean quan \u0111\u1ebfn c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch v\u00e0 thu ph\u00ed l\u00e0 t\u1ed5 ch\u1ee9c thu ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

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

1. M\u1ee9c thu ph\u00ed c\u1ea5p v\u00e0 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch<\/span><\/p>\n\n\n\n\n\n\n
\n

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

\n

Ph\u00e2n lo\u1ea1i ph\u00ed<\/span><\/b><\/p>\n<\/td>\n

\n

M\u1ee9c thu<\/span>
<\/b>(\u0111\u1ed3ng\/m\u00e3)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

S\u1eed d\u1ee5ng m\u00e3 doanh nghi\u1ec7p GS1 (kh\u00f4ng ph\u00e2n bi\u1ec7t m\u00e3 s\u1ed1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng)<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

S\u1eed d\u1ee5ng m\u00e3 \u0111\u1ecba \u0111i\u1ec3m to\u00e0n c\u1ea7u (GLN)<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

S\u1eed d\u1ee5ng m\u00e3 s\u1ed1 th\u01b0\u01a1ng ph\u1ea9m to\u00e0n c\u1ea7u 8 ch\u1eef s\u1ed1 EAN-8 (GTIN-8)<\/span><\/p>\n<\/td>\n

\n

300.000<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. M\u1ee9c thu ph\u00ed \u0111\u0103ng k\u00fd (x\u00e1c nh\u1eadn) s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n\n\n\n\n\n
\n

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

\n

Ph\u00e2n <\/span>lo\u1ea1i<\/b><\/p>\n<\/td>\n

\n

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

\n

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

\n

H<\/span>\u1ed3 s\u01a1 c\u00f3 \u00edt h<\/span>\u01a1n ho\u1eb7c b<\/span>\u1eb1ng 50 m\u00e3 s\u1ea3n ph\u1ea9m<\/span><\/p>\n<\/td>\n

\n

500.000 \u0111<\/span>\u1ed3ng\/h<\/span>\u1ed3 s\u01a1<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

H<\/span>\u1ed3 s\u01a1 tr\u00ean 50 m\u00e3 s\u1ea3n ph\u1ea9m<\/span><\/p>\n<\/td>\n

\n

10.000 \u0111<\/span>\u1ed3ng\/m\u00e3<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3. M\u1ee9c thu ph\u00ed duy tr\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch h\u00e0ng n\u0103m (ni\u00ean ph\u00ed)<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

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

\n

Ph\u00e2n lo\u1ea1i ph\u00ed<\/span><\/b><\/p>\n<\/td>\n

\n

M\u1ee9c thu<\/span>
<\/b>(\u0111\u1ed3ng\/n\u0103m)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

S\u1eed d\u1ee5ng m\u00e3 doanh nghi\u1ec7p GS1<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

S\u1eed d\u1ee5ng m\u00e3 doanh nghi\u1ec7p GS1 lo\u1ea1i 10 s\u1ed1 (t\u01b0\u01a1ng \u1ee9ng v\u1edbi tr\u01b0\u1eddng h<\/span>\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 100 s\u1ed1 v\u1eadt ph\u1ea9m)<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

S\u1eed d\u1ee5ng m\u00e3 doanh nghi\u1ec7p GS1 lo\u1ea1i 9 s\u1ed1 (t\u01b0\u01a1ng \u1ee9ng v\u1edbi tr\u01b0\u1eddng h<\/span>\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 1.000 s\u1ed1 v\u1eadt ph\u1ea9m)<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

S\u1eed d\u1ee5ng m\u00e3 doanh nghi\u1ec7p GS1 lo\u1ea1i 8 s<\/span>\u1ed1 (t\u01b0\u01a1ng \u1ee9ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 10.000 s\u1ed1 v\u1eadt ph\u1ea9m)<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

S\u1eed d\u1ee5ng m\u00e3 doanh nghi\u1ec7p GS1 lo\u1ea1i 7 s<\/span>\u1ed1 (t\u01b0\u01a1ng \u1ee9ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 100.000 s\u1ed1 v\u1eadt ph\u1ea9m)<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

S\u1eed d\u1ee5ng m\u00e3 \u0111\u1ecba \u0111i\u1ec3m to\u00e0n c\u1ea7u (GLN)<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

S\u1eed d\u1ee5ng m\u00e3 s<\/span>\u1ed1 th\u01b0\u01a1ng ph\u1ea9m to\u00e0n c<\/span>\u1ea7u 8 ch\u1eef s<\/span>\u1ed1 EAN-8 (GTIN-8)<\/span><\/p>\n<\/td>\n

\n

200.000<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c nh\u1eadn Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch sau ng\u00e0y 30 th\u00e1ng 6 n\u1ed9p 50% (n\u0103m m\u01b0\u01a1i ph\u1ea7n tr\u0103m) m\u1ee9c ph\u00ed duy tr\u00ec t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch theo quy \u0111\u1ecbnh n\u00eau tr\u00ean.<\/span><\/p>\n

4. Khi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ph\u00ed c\u1ea5p v\u00e0 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

5. Khi n\u1ed9p h\u1ed3 s\u01a1 xin x\u00e1c nh\u1eadn s\u1eed d\u1ee5ng m\u00e3 n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ph\u00ed \u0111\u0103ng k\u00fd (x\u00e1c nh\u1eadn) s\u1eed d\u1ee5ng m\u00e3 n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

6. Khi nh\u1eadn \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ph\u00ed duy tr\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch cho n\u0103m \u0111\u1ea7u ti\u00ean theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y (n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch); c\u00e1c n\u0103m ti\u1ebfp theo, th\u1eddi h\u1ea1n n\u1ed9p ph\u00ed ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 6 h\u00e0ng n\u0103m.<\/span><\/p>\n

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

2. T\u1ed5 ch\u1ee9c thu ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p ph\u00ed thu \u0111\u01b0\u1ee3c theo th\u00e1ng, quy\u1ebft to\u00e1n theo n\u0103m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 19 v\u00e0 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.<\/span><\/p>\n

\u0110i\u1ec1u 6. Qu\u1ea3n L\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed<\/span><\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i 90% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, thu ph\u00ed v\u00e0 n\u1ed9p 10% v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Ti\u1ec1n ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5, thu ph\u00ed 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\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; trong \u0111\u00f3, c\u00e1c kho\u1ea3n chi kh\u00e1c li\u00ean quan \u0111\u1ebfn th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed bao g\u1ed3m c\u1ea3: chi n\u1ed9p h\u1ed9i ph\u00ed cho T\u1ed5 ch\u1ee9c m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch qu\u1ed1c t\u1ebf (GS1) theo quy \u0111\u1ecbnh; chi cho vi\u1ec7c tri\u1ec3n khai \u00e1p d\u1ee5ng nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a GS1; chi ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n, tri\u1ec3n khai c\u00f4ng ngh\u1ec7, gi\u1ea3i ph\u00e1p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch; chi x\u00e2y d\u1ef1ng v\u00e0 duy tr\u00ec h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch; chi cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch; chi h\u1ed9i th\u1ea3o, t\u1eadp hu\u1ea5n, \u0111\u00e0o t\u1ea1o nghi\u1ec7p v\u1ee5 trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf, t\u1ed5 ch\u1ee9c c\u00e1c s\u1ef1 ki\u1ec7n li\u00ean quan do GS1 qu\u1ed1c t\u1ebf ch\u1ec9 \u0111\u1ecbnh; chi tuy\u00ean truy\u1ec1n qu\u1ea3ng c\u00e1o ph\u1ee5c v\u1ee5 cho c\u00f4ng vi\u1ec7c d\u1ecbch v\u1ee5, thu ph\u00ed, tri\u1ec3n khai ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd m<\/span>\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch.<\/span><\/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 kh\u00f4ng thu\u1ed9c di\u1ec7n \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 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 th\u00ec ph\u1ea3i n\u1ed9p 100% ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, 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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 7. \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/span><\/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 88\/2002\/TT-BTC ng\u00e0y 02 th\u00e1ng 10 n\u0103m 2002 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ch<\/span>\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng ph\u00ed c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 36\/2007\/TT-BTC ng\u00e0y 11 th\u00e1ng 4 n\u0103m 2007 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 88\/2002\/TT-BTC ng\u00e0y 02 th\u00e1ng 10 n\u0103m 2002.<\/span><\/p>\n

2. C\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn 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 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 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; 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<\/span>; 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; Th\u00f4ng t\u01b0 s\u1ed1 153\/2012\/TT-BTC ng\u00e0y 17\/9\/2012 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf (n\u1ebfu c\u00f3).<\/span><\/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.\/<\/span>.<\/p>\n\n\n\n
\n

\u00a0<\/span>N\u01a1i nh\u1eadn:
<\/span><\/i><\/b>\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\u2013 V\u0103n ph\u00f2ng Ch<\/span>\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 T<\/span>\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\u2013 \u1ee6y ban nh\u00e2n d\u00e2n, S<\/span>\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\u2013 C\u00f4ng b\u00e1o;
\u2013 Website ch\u00ednh ph\u1ee7;
\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\u2013 Website B\u1ed9 T\u00e0i ch\u00ednh;
\u2013 L\u01b0u: VT, CST (CST5).<\/span><\/p>\n<\/td>\n

\n

KT. B\u1ed8 TR\u01af\u1edeNG
TH\u1ee8 TR\u01af\u1edeNG


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

\u00bb Chi ph\u00ed \u0111\u0103ng k\u00fd M\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch<\/a><\/p>\n

\u00bb Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd m\u00e3 v\u1ea1ch n\u01b0\u1edbc ngo\u00e0i<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 232\/2016\/TT-BTC 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 c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch. 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 do \u2013 H\u1ea1nh ph\u00fac S\u1ed1: 232\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 11 th\u00e1ng 11 n\u0103m 2016 TH\u00d4NG T\u01af QUY \u0110\u1ecaNH M\u1ee8C […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/16968"}],"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=16968"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/16968\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=16968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=16968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=16968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}