{"id":17250,"date":"2015-03-07T21:28:00","date_gmt":"2015-03-07T14:28:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=17250"},"modified":"2020-03-07T21:29:57","modified_gmt":"2020-03-07T14:29:57","slug":"thong-tu-216-2016-tt-btc-quy-dinh-muc-thu-che-do-thu-nop-quan-ly-va-su-dung-phi-thi-hanh-an-dan-su","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-216-2016-tt-btc-quy-dinh-muc-thu-che-do-thu-nop-quan-ly-va-su-dung-phi-thi-hanh-an-dan-su\/","title":{"rendered":"Th\u00f4ng t\u01b0 216\/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 thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1"},"content":{"rendered":"\n<p>Th\u00f4ng t\u01b0 216\/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 thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh. <\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\"><b><span lang=\"VI\">B\u1ed8 T\u00c0I CH\u00cdNH <br><\/span><\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"center\"><b><span lang=\"VI\">C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM <br>\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac <br><\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\"><span lang=\"VI\">S\u1ed1: 216\/2016\/TT-BTC<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"right\"><i><span lang=\"VI\">H\u00e0 N\u1ed9i, ng\u00e0y 10 th\u00e1ng <\/span>11<\/i><i><span lang=\"VI\"> n\u0103m 2016<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"center\"><b><span lang=\"VI\">TH\u00d4NG T\u01af<\/span><\/b><\/p>\n<p align=\"center\"><span lang=\"VI\">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 THI H\u00c0NH \u00c1N D\u00c2N S\u1ef0<\/span><\/p>\n<p><i><span lang=\"VI\">C\u0103n c\u1ee9 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;<br><\/span><\/i><i><span lang=\"VI\">C\u0103n c\u1ee9 Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2015;<br><\/span><\/i><i><span lang=\"VI\">C\u0103n c\u1ee9<\/span><\/i><i><span lang=\"VI\"> Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <\/span>1<\/i><i><span lang=\"VI\">20\/20<\/span>1<\/i><i><span lang=\"VI\">6\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 <\/span>q<\/i><i><span lang=\"VI\">uy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn th<\/span>i <\/i><i><span lang=\"VI\">h\u00e0nh m\u1ed9t s<\/span>\u1ed1 <\/i><i><span lang=\"VI\">\u0110i\u1ec1u c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 <\/span>l<\/i><i><span lang=\"VI\">\u1ec7 ph\u00ed;<br><\/span><\/i><i><span lang=\"VI\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 62\/2015\/N\u0110-CP ng\u00e0y 18 th\u00e1ng 7 n\u0103m 2015 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s<\/span>\u1ed1 <\/i><i><span lang=\"VI\">\u0110i\u1ec1u c\u1ee7a Lu\u1eadt thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1;<br><\/span><\/i><i><span lang=\"VI\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 2<\/span>1<\/i><i><span lang=\"VI\">5\/20<\/span>1<\/i><i><span lang=\"VI\">3\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch<\/span>\u00ed<\/i><i><span lang=\"VI\">nh ph\u1ee7 quy \u0111<\/span>\u1ecb<\/i><i><span lang=\"VI\">nh ch\u1ee9c n\u0103ng, nhi<\/span>\u1ec7<\/i><i><span lang=\"VI\">m v<\/span>\u1ee5<\/i><i><span lang=\"VI\">, quy\u1ec1n h<\/span>\u1ea1<\/i><i><span lang=\"VI\">n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B<\/span>\u1ed9<\/i><i><span lang=\"VI\"> T<\/span>\u00e0<\/i><i><span lang=\"VI\">i ch<\/span>\u00ed<\/i><i><span lang=\"VI\">nh;<br><\/span><\/i><i><span lang=\"VI\">Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf,<br><\/span><\/i><i><span lang=\"VI\">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\u1ed9<\/span>p<\/i><i><span lang=\"VI\">, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th<\/span>i <\/i><i><span lang=\"VI\">h\u00e0nh \u00e1n d\u00e2n s\u1ef1.<\/span><\/i><\/p>\n<p><b>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/p>\n<p><span lang=\"VI\">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 thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1.<\/span><\/p>\n<p><span lang=\"VI\">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 thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 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 thi h\u00e0nh <\/span>\u00e1n <span lang=\"VI\">d\u00e2n s\u1ef1.<\/span><\/p>\n<p><b>\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/b><\/p>\n<p><span lang=\"VI\">Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n, t\u00e0i s\u1ea3n theo b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ee5 vi\u1ec7c c\u1ea1nh tranh c\u1ee7a H\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd v\u1ee5 vi\u1ec7<\/span>c <span lang=\"VI\">c\u1ea1nh tranh; ph\u00e1n quy\u1ebft, quy\u1ebft \u0111\u1ecbnh c\u1ee7a Tr\u1ecdng t\u00e0i th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 3. T\u1ed5 ch\u1ee9c thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/span><\/b><\/p>\n<p><span lang=\"VI\">C\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 l\u00e0 t\u1ed5 ch\u1ee9c thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 4. M\u1ee9c thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n ph\u1ea3i n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">a) S\u1ed1 ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn t\u1eeb tr\u00ean hai l<\/span>\u1ea7<span lang=\"VI\">n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ebfn 5.000.000.000 \u0111\u1ed3ng th\u00ec m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 l\u00e0 3% s\u1ed1 ti<\/span>\u1ec1<span lang=\"VI\">n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn;<\/span><\/p>\n<p><span lang=\"VI\">b) S\u1ed1 ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn t\u1eeb tr\u00ean 5.000.000.000 \u0111\u1ed3ng \u0111\u1ebfn 7.0<\/span>00<span lang=\"VI\">.000.000 \u0111\u1ed3ng th\u00ec m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 l\u00e0 150.000.000 \u0111\u1ed3ng c\u1ed9ng v\u1edbi 2% c\u1ee7a s\u1ed1 ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn v\u01b0\u1ee3t qu\u00e1 5.000.000.000 \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"VI\">c) S\u1ed1 ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn t\u1eeb tr\u00ean 7.000.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.0<\/span>00<span lang=\"VI\">.000.000 \u0111\u1ed3ng th\u00ec m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 l\u00e0 190.000.000 \u0111\u1ed3ng c\u1ed9ng v\u1edbi 1% s\u1ed1 ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn v\u01b0\u1ee3t qu\u00e1 7.000.000.000 \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"VI\">d) S\u1ed1 ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn t\u1eeb tr\u00ean 10.000.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.0<\/span>00<span lang=\"VI\">.000.000 \u0111\u1ed3ng th\u00ec m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 l\u00e0 220.000.000 \u0111\u1ed3ng c\u1ed9ng 0,5% s\u1ed1 ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn v\u01b0\u1ee3t qu\u00e1 10.000.000.000 \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"VI\">\u0111) S\u1ed1 ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn tr\u00ean 15.000.000.000 \u0111\u1ed3ng th\u00ec m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 l\u00e0 245.000.000 \u0111\u1ed3ng c\u1ed9ng v\u1edbi 0,01% c\u1ee7a s<\/span>\u1ed1 <span lang=\"VI\">ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn v\u01b0\u1ee3t qu\u00e1 15.000.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">2. \u0110\u1ed1i v\u1edbi v<\/span>\u1ee5 <span lang=\"VI\">vi\u1ec7c chia t\u1ea3i s\u1ea3n chung, chia th\u1eeba k\u1ebf; chia t\u00e0i s\u1ea3n trong ly h\u00f4n; v\u1ee5 vi\u1ec7c m\u00e0 c\u00e1c b\u00ean v\u1eeba c\u00f3 quy\u1ec1n, v\u1eeba c\u00f3 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n (ch\u1ec9 c\u1ea7n m\u1ed9t trong c\u00e1c b\u00ean c\u00f3 y\u00eau c\u1ea7u thi h\u00e0nh \u00e1n), th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 giao ti\u1ec1n, t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n ph\u1ea3i n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb ti\u1ec1n, t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn.<\/span><\/p>\n<p><span lang=\"VI\">V\u00ed d\u1ee5: T\u00f2a \u00e1n x\u1eed ly h\u00f4n gi\u1eefa \u00f4ng A v\u00e0 b\u00e0 B, trong ph\u1ea7n chia t\u00e0i s\u1ea3n ly h\u00f4n, b\u00e0 B \u0111\u01b0\u1ee3c nh\u1eadn nh\u00e0 tr\u1ecb gi\u00e1 l\u00e0 500.000.000 \u0111\u1ed3ng v\u00e0 ph\u1ea3i thanh to\u00e1n cho \u00f4ng A 200.000.000 \u0111\u1ed3ng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, s\u1ed1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 m\u00e0 c\u00e1c b\u00ean ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t<\/span>\u00e0<span lang=\"VI\">i s\u1ea3n th\u1ef1c nh\u1eadn c\u1ee7a t\u1eebng ng\u01b0\u1eddi, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">S\u1ed1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u00f4ng A ph\u1ea3i n\u1ed9p l\u00e0: 3% <\/span>x <span lang=\"VI\">200.000.000 \u0111\u1ed3ng = 6.0<\/span>00<span lang=\"VI\">.000 \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"VI\">S\u1ed1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 b\u00e0 B ph\u1ea3i n\u1ed9p l\u00e0: 3% <\/span>x <span lang=\"VI\">(500.000.000 \u0111\u1ed3ng \u2013 200.<\/span>00<span lang=\"VI\">0.000 \u0111<\/span>\u1ed3<span lang=\"VI\">ng) = 9.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">3. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u ng\u01b0\u1eddi \u0111\u01b0\u1ee3c nh\u1eadn m\u1ed9t t\u00e0i s\u1ea3n c\u1ee5 th\u1ec3 ho\u1eb7c nh\u1eadn chung m\u1ed9t kho\u1ea3n ti\u1ec1n theo b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh nh\u01b0ng ch\u1ec9 c\u00f3 m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ng\u01b0\u1eddi c\u00f3 y\u00eau c\u1ea7u thi h\u00e0nh \u00e1n m\u00e0 Ch\u1ea5p h\u00e0nh vi\u00ean \u0111\u00e3 t\u1ed5 ch\u1ee9c giao t\u00e0i s\u1ea3n, kho\u1ea3n ti\u1ec1n \u0111\u00f3 cho ng\u01b0\u1eddi \u0111\u00e3 y\u00eau c\u1ea7u ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a ng\u01b0\u1eddi \u0111\u00e3 c\u00f3 y\u00eau c\u1ea7u \u0111\u1ec3 qu\u1ea3n l\u00fd th\u00ec ng\u01b0\u1eddi y\u00eau c\u1ea7u ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u00f3 ph\u1ea3i n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 t\u00ednh tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb ti\u1ec1n, t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn theo m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">4. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh \u00e1n nh\u01b0ng ch\u01b0a ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh \u00e1n ho\u1eb7c \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh \u00e1n nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh \u00e1n m\u00e0 \u0111\u01b0\u01a1ng s\u1ef1 t\u1ef1 giao, nh\u1eadn ti\u1ec1n, t\u00e0i s\u1ea3n cho nhau th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n ph\u1ea3i n\u1ed9p 1\/3 m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y t\u00ednh tr\u00ean s<\/span>\u1ed1<span lang=\"VI\"> ti<\/span>\u1ec1<span lang=\"VI\">n, t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">5. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n vi\u1ec7c c\u01b0\u1ee1ng ch<\/span>\u1ebf <span lang=\"VI\">thi h\u00e0nh \u00e1n th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n ph\u1ea3i n\u1ed9p 100% m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 <\/span>\u0111i\u1ec1u <span lang=\"VI\">n\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n, t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 5. Thu, n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. Th\u1ee7 tr\u01b0\u1edfng t\u1ed5 ch\u1ee9c thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 ra quy\u1ebft \u0111\u1ecbnh thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1. \u0110<\/span>\u1ed1<span lang=\"VI\">i v\u1edbi v\u1ee5 vi\u1ec7c ph\u1ea3i thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 nhi\u1ec1u l<\/span>\u1ea7<span lang=\"VI\">n th\u00ec m\u1ed7i l\u1ea7n thu ph\u00ed, Th\u1ee7 tr\u01b0\u1edfng t\u1ed5 ch\u1ee9c thu ph\u00ed ra m\u1ed9t quy\u1ebft \u0111\u1ecbnh thu ph\u00ed th<\/span>i <span lang=\"VI\">h\u00e0nh \u00e1n d\u00e2n s\u1ef1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n, t\u00e0i s\u1ea3n th\u00e0nh nhi\u1ec1u l\u1ea7n theo <\/span>q<span lang=\"VI\">uy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 ph\u1ea3i n\u1ed9p t\u1eebng l\u1ea7n b\u1eb1ng s\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 ph\u1ea3i n\u1ed9p khi nh\u1eadn to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n, t\u00e0i s\u1ea3n trong m\u1ed9t l\u1ea7n theo m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">V\u00ed d\u1ee5: \u00d4ng A \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e0 18.000.000.000 \u0111\u1ed3ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eadn s\u1ed1 ti\u1ec1n n\u00e0y trong 06 l\u1ea7n (l\u1ea7n th\u1ee9 nh\u1ea5t nh\u1eadn 3.000.000.000 \u0111\u1ed3ng; l\u1ea7n th\u1ee9 hai nh\u1eadn 4.000.000.000 \u0111\u1ed3ng; l\u1ea7n th\u1ee9 ba nh\u1eadn 4.500.000.000 \u0111\u1ed3ng; l\u1ea7n th\u1ee9 t\u01b0 nh\u1eadn 4.000.000.000 \u0111\u1ed3ng; l\u1ea7n th\u1ee9 n\u0103m nh\u1eadn 1.500.000.000 \u0111\u1ed3ng; l\u1ea7n th\u1ee9 s\u00e1u nh\u1eadn 1.000.000.000 \u0111\u1ed3ng), s\u1ed1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 ph\u1ea3i n\u1ed9p c\u1ee7a t\u1eebng l\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 S\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u00f4ng A ph\u1ea3i n\u1ed9p l\u1ea7n th\u1ee9 nh\u1ea5t l\u00e0: 3% <\/span>x <span lang=\"VI\">3.0<\/span>00<span lang=\"VI\">.000.000 \u0111\u1ed3ng = 90.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 S\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u00f4ng A ph\u1ea3i n\u1ed9p l\u1ea7n th\u1ee9 hai l\u00e0: (3% <\/span>x <span lang=\"VI\">2.<\/span>00<span lang=\"VI\">0.000.000 \u0111\u1ed3ng) + (2% <\/span>x<span lang=\"VI\"> 2.000.000.000 \u0111<\/span>\u1ed3<span lang=\"VI\">ng) = 100.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 S\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u00f4ng A ph\u1ea3i n\u1ed9p l\u1ea7n th\u1ee9 ba l\u00e0: (1% <\/span>x <span lang=\"VI\">3.<\/span>00<span lang=\"VI\">0.000.000 \u0111<\/span>\u1ed3<span lang=\"VI\">ng) + (0,5% <\/span>x <span lang=\"VI\">1.500.000.000 \u0111\u1ed3ng) = 37.500.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 S\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u00f4ng A ph\u1ea3i n\u1ed9p l\u1ea7n th\u1ee9 t\u01b0 l\u00e0: (0,5% <\/span>x <span lang=\"VI\">3.500.0<\/span>00<span lang=\"VI\">.000 \u0111\u1ed3ng) + (0,01% <\/span>x <span lang=\"VI\">500.000.000 \u0111\u1ed3ng) = 17.550.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 S\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u00f4ng A ph\u1ea3i n\u1ed9p l\u1ea7n th\u1ee9 n\u0103m l\u00e0: 0,01% <\/span>x <span lang=\"VI\">1.500.000.000 \u0111\u1ed3ng = 150.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 S\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u00f4ng A ph\u1ea3i n\u1ed9p l\u1ea7n th\u1ee9 s\u00e1u l\u00e0: 0,01% <\/span>x <span lang=\"VI\">1.0<\/span>00<span lang=\"VI\">.000.000 \u0111\u1ed3ng = 100.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 m\u00e0 \u00f4ng A ph\u1ea3i n\u1ed9p trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 245.300.000 \u0111\u1ed3n<\/span>g<span lang=\"VI\">, b\u1eb1ng s\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 m\u00e0 \u00f4ng A ph\u1ea3i n\u1ed9p khi nh\u1eadn m\u1ed9t l<\/span>\u1ea7<span lang=\"VI\">n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n 18.000.000.000 \u0111\u1ed3ng l\u00e0 245.<\/span>00<span lang=\"VI\">0.000 \u0111\u1ed3ng + (0.01% <\/span>x <span lang=\"VI\">3.000.000.000 \u0111\u1ed3ng) = 245.300.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">3. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n nh\u1eadn ti\u1ec1n, t\u00e0i s\u1ea3n l\u00e0m nhi\u1ec1u l\u1ea7n m\u00e0 s\u1ed1 ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c nh\u1eadn m\u1ed7i l\u1ea7n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 hai l\u1ea7n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh, nh\u01b0ng t\u1ed5ng s\u1ed1 ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c nh\u1eadn l\u1edbn h<\/span>\u01a1n <span lang=\"VI\">hai l\u1ea7n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf th\u00ec v\u1eabn thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 theo quy \u0111\u1ecbnh v\u00e0 vi\u1ec7c thu ph\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">V\u00ed d\u1ee5: \u00d4ng B \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n 5.000.000 \u0111\u1ed3ng nh\u01b0ng \u00f4ng B \u0111\u01b0\u1ee3c nh\u1eadn s\u1ed1 ti\u1ec1n n\u00e0y trong 04 l\u1ea7n (l\u1ea7n 1 nh\u1eadn 1.000.000 \u0111\u1ed3ng; l\u1ea7n 2 nh\u1eadn 1.<\/span>00<span lang=\"VI\">0.000 \u0111\u1ed3ng; l\u1ea7n 3 nh\u1eadn 1.000.000 \u0111\u1ed3ng; l\u1ea7n 4 nh\u1eadn 2.000.000 \u0111\u1ed3ng), s\u1ed1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 m\u00e0 \u00f4ng B ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 L\u1ea7n th\u1ee9 nh\u1ea5t \u00f4ng B nh\u1eadn 1.000.000 \u0111\u1ed3ng th<\/span>\u00ec <span lang=\"VI\">\u00f4ng B ch\u01b0a ph\u1ea3i n\u1ed9p ph\u00ed.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 L\u1ea7n th\u1ee9 hai \u00f4ng B nh\u1eadn 1.000.000 \u0111\u1ed3ng th\u00ec \u00f4ng B ch\u01b0a ph\u1ea3i n\u1ed9p ph\u00ed.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 L\u1ea7n th\u1ee9 ba \u00f4ng B nh\u1eadn 1.000.000 \u0111\u1ed3ng th\u00ec s\u1ed1 ph\u00ed m\u00e0 \u00f4ng B ph\u1ea3i n\u1ed9p sau ba l\u1ea7n nh\u1eadn ti\u1ec1n l\u00e0: 3% <\/span>x <span lang=\"VI\">(1.000.000 \u0111\u1ed3ng + 1.000.000 \u0111\u1ed3ng + 1.000.000 \u0111\u1ed3ng) = 90.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 L\u1ea7n th\u1ee9 t\u01b0 \u00f4ng B nh\u1eadn 2.000.000 \u0111\u1ed3ng th\u00ec s\u1ed1 ph\u00ed m\u00e0 \u00f4ng B ph\u1ea3i n\u1ed9p l\u00e0: 3 % <\/span>x <span lang=\"VI\">2.000.000 \u0111ong = 60.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 m\u00e0 \u00f4ng B ph\u1ea3i n\u1ed9p sau khi nh\u1eadn s\u1ed1 ti\u1ec1n 5.000.000 \u0111\u1ed3ng l\u00e0 90.000 \u0111\u1ed3ng + 60.000 \u0111\u1ed3ng = 150.000 \u0111\u1ed3ng, c\u0169ng b\u1eb1ng t\u1ed5ng s\u1ed1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 trong tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n, t\u00e0i s\u1ea3n 01 l\u1ea7n l\u00e0 3% <\/span>x <span lang=\"VI\">5.000.000 \u0111\u1ed3ng = 150.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">4. Vi\u1ec7c thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">a) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 chi tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t, chuy\u1ec3n kho\u1ea3n ho\u1eb7c g\u1eedi qua b\u01b0u \u0111i\u1ec7n cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c th<\/span>i <span lang=\"VI\">h\u00e0nh \u00e1n th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u1ea5u tr\u1eeb s\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 m\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc khi chi tr\u1ea3 cho h\u1ecd.<\/span><\/p>\n<p><span lang=\"VI\">b) Tr\u01b0\u1eddng h\u1ee3p T\u00f2a \u00e1n kh\u00f4ng tuy\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c c\u00f3 tuy\u00ean nh\u01b0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ph\u00ed kh\u00f4n<\/span>g <span lang=\"VI\">c\u00f2n ph\u00f9 h\u1ee3p (thay \u0111\u1ed5i qu\u00e1 20%) so v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00ec t\u1ed5 ch\u1ee9c thu ph\u00ed t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 m\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n ph\u1ea3i n\u1ed9p. Chi ph\u00ed \u0111\u1ecbnh gi\u00e1 do c\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 chi tr\u1ea3 t\u1eeb ngu\u1ed3n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1edbc khi giao t\u00e0i s\u1ea3n \u00edt nh\u1ea5t 15 ng\u00e0y, t\u1ed5 ch\u1ee9c thu ph\u00ed th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 m\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">5. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 nh\u1ea7m l\u1eabn v\u1ec1 s\u1ed1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 ph\u1ea3i n\u1ed9p th\u00ec t\u1ed5 ch\u1ee9c thu ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m t\u00ednh to\u00e1n l\u1ea1i theo quy \u0111\u1ecbnh. T\u1ed5 ch\u1ee9c thu ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu th\u1eeba ho\u1eb7c th\u1ef1c hi\u1ec7n vi\u1ec7c thu b\u1ed5 sung kho\u1ea3n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 c\u00f2n thi\u1ebfu.<\/span><\/p>\n<p><span lang=\"VI\">6. Tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c thi h\u00e0nh \u00e1n, c\u01a1 quan \u1ee7y th\u00e1c ph\u1ea3i ghi r\u00f5 s\u1ed1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111\u00e3 thu, s\u1ed1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 c\u00f2n ph\u1ea3i thu.<\/span><\/p>\n<p><span lang=\"VI\">C\u01a1 quan nh\u1eadn \u1ee7y th\u00e1c ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh \u1ee7y th\u00e1c \u0111\u1ec3 ti\u1ebfp t\u1ee5c thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 v\u00e0 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 thu \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><b>\u0110i\u1ec1u 6. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i ch\u1ecbu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/b><\/p>\n<p><span lang=\"VI\">Ng\u01b0<\/span>\u1edd<span lang=\"VI\">i \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n kh\u00f4ng ph\u1ea3i ch\u1ecbu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 khi \u0111\u01b0\u1ee3c nh\u1eadn c\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<p>1. <span lang=\"VI\">Ti\u1ec1n c\u1ea5p <\/span>d<span lang=\"VI\">\u01b0\u1ee1ng; ti\u1ec1n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i t\u00ednh m\u1ea1ng, s\u1ee9c kh\u1ecfe, danh d\u1ef1, nh\u00e2<\/span>n <span lang=\"VI\">ph\u1ea9m; ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng; ti\u1ec1n tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c; ti\u1ec1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; ti\u1ec1n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i v\u00ec b\u1ecb sa th\u1ea3i, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n<p><span lang=\"VI\">2. Kho\u1ea3n kinh ph\u00ed th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc x<\/span>\u00f3<span lang=\"VI\">a \u0111\u00f3i, gi\u1ea3m ngh\u00e8o, h\u1ed7 tr\u1ee3 v\u00f9ng s\u00e2u, v\u00f9ng xa, v\u00f9ng kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, c\u00e1c kho\u1ea3n kinh ph\u00ed tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 vi\u1ec7c ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe, gi\u00e1o d\u1ee5c c\u1ee7a <\/span>nh<span lang=\"VI\">\u00e2n d\u00e2n kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch kinh doanh m\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n \u0111\u01b0\u1ee3c nh\u1eadn.<\/span><\/p>\n<p><span lang=\"VI\">3. Hi\u1ec7n v\u1eadt \u0111\u01b0\u1ee3c nh\u1eadn ch\u1ec9 c\u00f3 \u00fd ngh\u0129a tinh th\u1ea7n, g\u1eafn v\u1edbi nh\u00e2n th\u00e2n ng\u01b0\u1eddi nh\u1eadn, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng trao \u0111\u1ed5i.<\/span><\/p>\n<p><span lang=\"VI\">4. Ti\u1ec1n ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo y\u00eau c\u1ea7u thi h\u00e0nh \u00e1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 hai l\u1ea7n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang do N<\/span>h<span lang=\"VI\">\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">5. <\/span>Kho\u1ea3n <span lang=\"VI\">thu h\u1ed3i n\u1ee3 vay cho Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i trong tr\u01b0\u1eddng h\u1ee3p Ng\u00e2n h\u00e0ng cho vay \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ngh\u00e8o v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00e1c.<\/span><\/p>\n<p><span lang=\"VI\">6. B\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n x\u00e1c \u0111\u1ecbnh kh\u00f4ng c\u00f3 gi\u00e1 ng\u1ea1ch v\u00e0 kh\u00f4ng thu \u00e1n ph\u00ed c\u00f3 gi\u00e1 ng\u1ea1ch khi x\u00e9t x\u1eed.<\/span><\/p>\n<p><span lang=\"VI\">7. Ti\u1ec1n, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i cho \u0111\u01b0\u01a1ng s\u1ef1 trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ed9ng thi h\u00e0nh <\/span>\u00e1<span lang=\"VI\">n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 36 Lu\u1eadt thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1.<\/span><\/p>\n<p><span lang=\"VI\">8. Ti\u1ec1n, t\u00e0i s\u1ea3n m\u00e0 \u0111\u01b0\u01a1ng s\u1ef1 t\u1ef1 nguy\u1ec7n thi h\u00e0nh trong th\u1eddi h\u1ea1n t\u1ef1 nguy\u1ec7n thi h\u00e0nh \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 45 Lu\u1eadt thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1.<\/span><\/p>\n<p><b>\u0110i\u1ec1u 7. Mi\u1ec5n, gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/b><\/p>\n<p>1<span lang=\"VI\">. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"VI\">a) \u0110\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng;<\/span><\/p>\n<p><span lang=\"VI\">b) Thu\u1ed9c di\u1ec7n neo \u0111\u01a1n \u0111\u01b0\u1ee3c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 c\u01b0 tr\u00fa x\u00e1c nh\u1eadn; thu\u1ed9c di\u1ec7n t\u00e0n t\u1eadt ho\u1eb7c \u1ed1m \u0111au k\u00e9o d\u00e0i c\u00f3 t\u00f3m t\u1eaft h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n \u0111<\/span>\u01b0<span lang=\"VI\">\u1ee3c c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh t\u1eeb c\u1ea5p huy\u1ec7n tr\u1edf l\u00ean x\u00e1c nh\u1eadn;<\/span><\/p>\n<p><span lang=\"VI\">c) Ng\u01b0\u1eddi \u0111<\/span>\u01b0\u1ee3<span lang=\"VI\">c thi h\u00e0nh \u00e1n x\u00e1c minh ch\u00ednh x\u00e1c sau khi c\u01a1 quan thi h\u00e0nh <\/span>\u00e1n <span lang=\"VI\">d\u00e2n s\u1ef1 \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ch\u01b0a c\u00f3 <\/span>\u0111i\u1ec1u <span lang=\"VI\">ki\u1ec7n thi h\u00e0nh \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 44a Lu\u1eadt thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 v\u00e0 c\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 x\u1eed l\u00fd \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n \u0111\u1ec3 thi h\u00e0nh \u00e1n.<\/span><\/p>\n<p><span lang=\"VI\">2. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"VI\">a) Gi\u1ea3m \u0111\u1ebfn 80% ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 kh\u00f3 kh\u0103n v\u1ec1 kinh t\u1ebf thu\u1ed9c chu\u1ea9n h\u1ed9 ngh\u00e8o v\u00e0 \u0111\u01b0\u1ee3c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 c\u01b0 tr\u00fa ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 l\u00e0m vi\u1ec7c x\u00e1c nh\u1eadn;<\/span><\/p>\n<p><span lang=\"VI\">b) Gi\u1ea3m 30% ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn t\u1eeb vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi ph\u1ea3i thi h\u00e0nh \u00e1n m\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n x\u00e1c minh ch\u00ednh x\u00e1c khi y\u00eau c\u1ea7u thi h\u00e0nh \u00e1n v\u00e0 c\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 x\u1eed l\u00fd \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n \u0111\u1ec3 thi h\u00e0nh \u00e1n m\u00e0 kh\u00f4ng ph\u1ea3i \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf c\u1ea7n huy \u0111\u1ed9ng l\u1ef1c l\u01b0\u1ee3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n, Tr\u1ecdng t\u00e0i th\u01b0\u01a1ng m\u1ea1i;<\/span><\/p>\n<p><span lang=\"VI\">c) Gi\u1ea3m 20% ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 <\/span>tr<span lang=\"VI\">ong tr\u01b0\u1eddn<\/span>g <span lang=\"VI\">h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y n\u1ebfu ph\u1ea3i \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf c\u1ea7n huy \u0111\u1ed9ng l\u1ef1c l\u01b0\u1ee3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n, Tr\u1ecdng t\u00e0i th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<p><span lang=\"VI\">3. \u0110\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1, \u0111\u01b0\u01a1ng s\u1ef1 ph\u1ea3i l\u00e0m \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ho\u1eb7c gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1, k\u00e8m theo c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan ch\u1ee9ng minh <\/span>\u0111i\u1ec1u <span lang=\"VI\">ki\u1ec7n mi\u1ec5n, gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 <\/span>\u0111i\u1ec1u<span lang=\"VI\"> n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">4. \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ho\u1eb7c gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 k\u00e8m theo c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u01b0\u1ee3c n\u1ed9p cho t\u1ed5 ch\u1ee9c thu ph\u00ed. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n, t\u00e0i li\u1ec7u ch\u01b0a \u0111<\/span>\u1ea7<span lang=\"VI\">y \u0111\u1ee7 th\u00ec t\u1ed5 ch\u1ee9c thu ph\u00ed h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi y\u00eau c<\/span>\u1ea7<span lang=\"VI\">u b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">Trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb n<\/span>g<span lang=\"VI\">\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, Th\u1ee7 tr\u01b0\u1edfng t\u1ed5 ch\u1ee9c thu ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, ra quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ho\u1eb7c gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi ph\u1ea3i n\u1ed9p ph\u00ed bi\u1ebft v\u1ec1 vi\u1ec7c h\u1ecd kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n<p><span lang=\"VI\">Vi\u1ec7c x\u00e9t mi\u1ec5n, gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi t\u1eebng quy\u1ebft \u0111\u1ecbnh thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n, gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 8. K\u00ea khai, n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/span><\/b><\/p>\n<p><span lang=\"VI\">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 thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \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<p><span lang=\"VI\">2. T\u1ed5 ch\u1ee9c thu ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p s\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 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<\/span>\u1ed9 <span lang=\"VI\">tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 <\/span>\u0111i\u1ec1u <span lang=\"VI\">c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m<\/span>\u1ed9<span lang=\"VI\">t s\u1ed1 <\/span>\u0111i\u1ec1u <span lang=\"VI\">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<p><b><span lang=\"VI\">\u0110i\u1ec1u 9. Qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. T\u1ed5 ch\u1ee9c thu p<\/span>h<span lang=\"VI\">\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 tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 <\/span>\u0111i\u1ec1u <span lang=\"VI\">n\u00e0y. Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho vi\u1ec7c 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\u00e1<\/span>n <span lang=\"VI\">c\u1ee7a t\u1ed5 ch\u1ee9c thu <\/span>th<span lang=\"VI\">eo ch\u1ebf \u0111\u1ed9, \u0111\u1ecbnh m\u1ee9c chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"VI\">2. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph\u00ed th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c s\u1eed d\u1ee5ng bi\u00ean ch\u1ebf v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u00ec th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">a) T\u1ed5 ch\u1ee9c thu ph\u00ed \u0111\u01b0\u1ee3c tr\u00edch l\u1ea1i 65% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed cho c\u00e1c n\u1ed9i dung 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.<\/span><\/p>\n<p><span lang=\"VI\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan tr\u1ea1i giam, c\u01a1 quan thi h\u00e0nh \u00e1n h\u00ecnh s\u1ef1 C\u00f4ng an c\u1ea5p huy\u1ec7n th<\/span>u <span lang=\"VI\">ti\u1ec1n, t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n: Trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan t<\/span>hi <span lang=\"VI\">h\u00e0nh \u00e1n d\u00e2n s\u1ef1 thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111<\/span>\u1ed1<span lang=\"VI\">i v\u1edbi s\u1ed1 ti\u1ec1n, t\u00e0i s\u1ea3n <\/span>d<span lang=\"VI\">o c\u01a1 quan tr\u1ea1i giam, c\u01a1 quan th<\/span>i <span lang=\"VI\">h\u00e0nh \u00e1n h\u00ecnh s\u1ef1 C\u00f4ng an c\u1ea5p huy\u1ec7n thu th\u00ec c\u01a1 qua<\/span>n<span lang=\"VI\"> th<\/span>i <span lang=\"VI\">h\u00e0nh \u00e1n d\u00e2n s\u1ef1 chuy\u1ec3n 65% ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a c\u01a1 q<\/span>u<span lang=\"VI\">an tr\u1ea1i giam, c\u01a1 quan thi h\u00e0nh \u00e1n h\u00ecnh s\u1ef1 C\u00f4ng an c\u1ea5p huy\u1ec7n \u0111\u00e3 thu ti<\/span>\u1ec1<span lang=\"VI\">n, t<\/span>\u00e0<span lang=\"VI\">i s\u1ea3n thi h\u00e0nh \u00e1<\/span>n<span lang=\"VI\">. S<\/span>\u1ed1<span lang=\"VI\"> ti<\/span>\u1ec1<span lang=\"VI\">n n\u00e0y s\u1eed d\u1ee5ng \u0111\u1ec3 chi cho c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh t<\/span>\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP <span lang=\"VI\">ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p>b<span lang=\"VI\">) T\u1ed5 ch\u1ee9c t<\/span>h<span lang=\"VI\">u ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p 20% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a T\u1ed5ng c\u1ee5c Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 thu\u1ed9c B\u1ed9 T\u01b0 ph\u00e1p (ho\u1eb7c C\u1ee5c Thi h\u00e0nh \u00e1n thu\u1ed9c B\u1ed9 Qu\u1ed1c ph\u00f2ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed l\u00e0 c\u01a1 quan thi h\u00e0nh \u00e1n qu\u00e2n khu v\u00e0 t<\/span>\u01b0\u01a1<span lang=\"VI\">ng \u0111\u01b0\u01a1ng) t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc. T\u1ed5ng c\u1ee5c Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 thu\u1ed9c B\u1ed9 T<\/span>\u01b0 <span lang=\"VI\">ph\u00e1p (ho\u1eb7c C\u1ee5c Thi h\u00e0nh \u00e1n thu\u1ed9c B\u1ed9 Qu\u1ed1c ph\u00f2ng) th\u1ef1c hi\u1ec7n <\/span>\u0111i\u1ec1u <span lang=\"VI\">h\u00f2a ti\u1ec1n ph\u00ed cho c\u00e1c t\u1ed5 ch\u1ee9c thu ph\u00ed \u1edf nh\u1eefng n\u01a1i ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c kh\u00f4n<\/span>g <span lang=\"VI\">b\u1ea3o \u0111\u1ea3m \u0111\u1ee7 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.<\/span><\/p>\n<p><span lang=\"VI\">S\u1ed1 ti\u1ec1n p<\/span>h\u00ed <span lang=\"VI\">do t\u1ed5 ch\u1ee9c thu ph\u00ed n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a T\u1ed5ng c\u1ee5c Thi h\u00e0nh \u00e1n <\/span>d\u00e2<span lang=\"VI\">n <\/span>s\u1ef1 <span lang=\"VI\">(ho\u1eb7c C\u1ee5c Thi h\u00e0nh \u00e1n thu\u1ed9c B\u1ed9 Qu\u1ed1c ph\u00f2ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed <\/span>l<span lang=\"VI\">\u00e0 c\u01a1 quan thi h\u00e0nh \u00e1n qu\u00e2n khu v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 100%<\/span>.<span lang=\"VI\"> T<\/span>\u1ed5<span lang=\"VI\">ng <\/span>c\u1ee5c <span lang=\"VI\">Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 (ho\u1eb7c C\u1ee5c Thi h\u00e0nh \u00e1n thu\u1ed9c B\u1ed9 Qu\u1ed1c ph\u00f2ng) th\u1ef1c hi\u1ec7n vi\u1ec7c <\/span>\u0111i\u1ec1u <span lang=\"VI\">h\u00f2a ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n \u0111\u01b0\u1ee3c ph\u00e9p chi qu\u1ea3n l\u00fd, <\/span>\u0111i\u1ec1u <span lang=\"VI\">h\u00f2a ti<\/span>\u1ec1<span lang=\"VI\">n ph\u00ed thi h\u00e0nh \u00e1n (chi v\u0103n ph\u00f2ng ph\u1ea9m, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, theo d\u00f5i, t<\/span>\u1ed5ng <span lang=\"VI\">h\u1ee3p s<\/span>\u1ed1 <span lang=\"VI\">li\u1ec7u ph\u00e2n b\u1ed5 ti\u1ec1n ph\u00ed, th\u00f4ng tin li\u00ean l\u1ea1c, t\u1eadp hu\u1ea5n, ch\u1ec9 \u0111\u1ea1o nghi\u1ec7p v\u1ee5, ki\u1ec3m tra, b\u00e1o c\u00e1o v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd, <\/span>\u0111i\u1ec1u <span lang=\"VI\">h\u00f2a ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n) v\u00e0 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; nh\u01b0ng s\u1ed1 chi h\u00e0ng n\u0103m kh\u00f4ng qu\u00e1 35% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u00ed thi <\/span>h<span lang=\"VI\">\u00e0nh \u00e1n do <\/span>c<span lang=\"VI\">\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9p v\u1ec1.<\/span><\/p>\n<p><span lang=\"VI\">H\u00e0ng n\u0103m, t\u1ed5 ch\u1ee9c thu ph\u00ed ph\u1ea3i quy\u1ebft to\u00e1n thu chi theo th\u1ef1c t\u1ebf. Sau khi quy\u1ebft to\u00e1n <\/span>\u0111\u00fang <span lang=\"VI\">ch\u1ebf \u0111\u1ed9, s\u1ed1 ti\u1ec1n ph\u00ed <\/span>ch\u01b0a <span lang=\"VI\">chi trong n\u0103m \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang n\u0103m sau \u0111\u1ec3 ti\u1ebfp t\u1ee5c chi theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">c) T\u1ed5 ch\u1ee9c thu ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p 15% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh<\/span>\u00e0 <span lang=\"VI\">n\u01b0\u1edbc.<\/span><\/p>\n<p><b>\u0110i\u1ec1u 10. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/b><b>.<\/b><\/p>\n<p style=\"text-align: justify;\"><span lang=\"VI\">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 li\u00ean t\u1ecbch s\u1ed1 144\/2010\/TTLT-BTC-BTP ng\u00e0y 22 th\u00e1ng 9 n\u0103m 2010 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u01b0 ph\u00e1p h\u01b0\u1edbng d\u1eabn v\u1ec1 ch<\/span>\u1ebf <span lang=\"VI\">\u0111\u1ed9 <\/span>thu<span lang=\"VI\">, n\u1ed9p, qu\u1ea3n l\u00fd <\/span>v<span lang=\"VI\">\u00e0 s\u1eed d\u1ee5ng ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"VI\">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 kh\u00f4ng \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n <\/span>th<span lang=\"VI\">eo quy \u0111\u1ecbnh t\u1ea1<\/span>i <span lang=\"VI\">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<\/span>\u00f4<span lang=\"VI\">ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06 th\u00e1ng 11 n\u0103m <\/span>2<span lang=\"VI\">013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh; Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 tr<\/span>\u01b0\u1edf<span lang=\"VI\">ng 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 (<\/span>n\u1ebfu<span lang=\"VI\"> c\u00f3).<\/span><\/p>\n<p><span lang=\"VI\">3. <\/span>T<span lang=\"VI\">rong qu<\/span>\u00e1 t<span lang=\"VI\">r\u00ecnh th\u1ef1c hi\u1ec7n, n<\/span>\u1ebf<span lang=\"VI\">u c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n p<\/span>h<span lang=\"VI\">\u1ea3n \u00e1nh k\u1ecbp <\/span>t<span lang=\"VI\">h\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, h\u01b0\u1edbng d\u1eabn b<\/span>\u1ed5<span lang=\"VI\"> sung.\/. <br><\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"295\">\n<p><span lang=\"VI\">\u00a0<\/span><b><i><span lang=\"VI\">N\u01a1i nh\u1eadn:<br><\/span><\/i><\/b><span lang=\"VI\">\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1<\/span>n<span lang=\"VI\">g v<\/span>\u00e0<span lang=\"VI\"> c\u00e1c B<\/span>a<span lang=\"VI\">n c\u1ee7a \u0110\u1ea3ng<\/span>;<br><span lang=\"VI\">\u2013 <\/span>V\u0103<span lang=\"VI\">n ph\u00f2ng T<\/span>\u1ed5<span lang=\"VI\">ng B\u00ed <\/span>t<span lang=\"VI\">h\u01b0;<br>\u2013 V<\/span>\u0103<span lang=\"VI\">n ph\u00f2ng Qu\u1ed1c h\u1ed9i ,<br>\u2013 V<\/span>\u0103<span lang=\"VI\">n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<br>\u2013 V<\/span>i<span lang=\"VI\">\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2<\/span>n<span lang=\"VI\"> d\u00e2n t<\/span>\u1ed1<span lang=\"VI\">i cao:,<br>\u2013 T<\/span>\u00f2a<span lang=\"VI\"> \u00e1n nh\u00e2n d\u00e2<\/span>n<span lang=\"VI\"> t<\/span>\u1ed1<span lang=\"VI\">i cao;<br>\u2013 Ki<\/span>\u1ec3<span lang=\"VI\">m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<br>\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, <\/span>c\u01a1 <span lang=\"VI\">quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<br>\u2013 C\u01a1 quan Trung <\/span>\u01b0\u01a1ng <span lang=\"VI\">c\u1ee7a c\u00e1c <\/span>\u0111<span lang=\"VI\">o\u00e0n th\u1ec3<\/span>;<br><span lang=\"VI\">\u2013 H\u0110ND, UBND, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<br>\u2013 C\u00f4ng b\u00e1o;<br>\u2013 Webs<\/span>i<span lang=\"VI\">te ch\u00ednh ph\u1ee7;<br>\u2013 C\u1ee5c Ki\u1ec3m tra <\/span>v<span lang=\"VI\">\u0103n b\u1ea3n (B\u1ed9 <\/span>T<span lang=\"VI\">\u01b0 ph\u00e1p)<\/span>;<br><span lang=\"VI\">\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T<\/span>\u00e0<span lang=\"VI\">i <\/span>c<span lang=\"VI\">h\u00ednh<\/span>;<br><span lang=\"VI\">\u2013 Website B\u1ed9 T\u00e0i ch\u00ednh;<br>\u2013 L\u01b0u: VT, CST (CST5).<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"295\">\n<p align=\"center\"><b>KT. B\u1ed8 TR\u01af\u1edeNG<br>TH\u1ee8 TR\u01af\u1edeNG<br><br><br>V\u0169 Th\u1ecb Mai<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00bb <a title=\"M\u1eabu \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n\" href=\"https:\/\/luatsubaoho.com\/phapluat\/mau-don-de-nghi-mien-giam-phi-thi-hanh-an\/\" rel=\"bookmark\">M\u1eabu \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n<\/a><\/p>\n<p>\u00bb <a title=\"D\u1ecbch v\u1ee5 nh\u1eadn \u1ee7y quy\u1ec1n thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1\" href=\"https:\/\/luatsubaoho.com\/phapluat\/dich-vu-nhan-uy-quyen-thi-hanh-an-dan-su\/\" rel=\"bookmark\">D\u1ecbch v\u1ee5 nh\u1eadn \u1ee7y quy\u1ec1n thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 216\/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 thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh. 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: 216\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 10 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[40],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/17250"}],"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=17250"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/17250\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=17250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=17250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=17250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}