{"id":18336,"date":"2015-03-07T21:27:00","date_gmt":"2015-03-07T14:27:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=18336"},"modified":"2020-03-30T13:31:20","modified_gmt":"2020-03-30T06:31:20","slug":"chi-phi-thi-hanh-an-dan-su","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/chi-phi-thi-hanh-an-dan-su\/","title":{"rendered":"Chi ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1"},"content":{"rendered":"\n

Chi ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1, m\u1ee9c thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 l\u00e0 bao nhi\u00eau? Ph\u00ed thi h\u00e0nh \u00e1n l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n ph\u1ea3i n\u1ed9p 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.<\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong>
\u2013 Lu\u1eadt Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 2008, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2014;
\u2013 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP; 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;
\u2013 Th\u00f4ng t\u01b0 s\u1ed1 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 (THADS).<\/p>\n

1. Tr\u00e1ch nhi\u1ec7m n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 v\u00e0 t\u1ed5 ch\u1ee9c thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/strong><\/p>\n

Kho\u1ea3n 7 \u0110i\u1ec1u 3 Lu\u1eadt THADS quy \u0111\u1ecbnh Ph\u00ed thi h\u00e0nh \u00e1n l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n ph\u1ea3i n\u1ed9p khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n, t\u00e0i s\u1ea3n theo b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh. Nh\u01b0 v\u1eady, ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n, t\u1ee9c l\u00e0 c\u00e1 nh\u00e2n, c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n, l\u1ee3i \u00edch trong b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c thi h\u00e0nh. 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\u1ec7c 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 s\u1ed1 216\/2016\/TT-BTC.<\/p>\n

Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n trong tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 \u0111i\u1ec1u ki\u1ec7n thi h\u00e0nh \u00e1n c\u1ee7a ng\u01b0\u1eddi ph\u1ea3i thi h\u00e0nh \u00e1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7[1]<\/sup>. Trong khi c\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111ang t\u1ed5 ch\u1ee9c thi h\u00e0nh \u00e1n, c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 c\u00f3 quy\u1ec1n th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c kh\u00f4ng y\u00eau c\u1ea7u c\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 thi h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh \u00e1n, tuy nhi\u00ean nh\u1eefng th\u1ecfa thu\u1eadn n\u00e0y kh\u00f4ng thu\u1ed9c v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea5m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 62\/2015\/N\u0110-CP, trong \u0111\u00f3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p nh\u1eb1m tr\u1ed1n tr\u00e1nh ph\u00ed thi h\u00e0nh \u00e1n.<\/p>\n

\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC quy \u0111\u1ecbnh 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. Theo \u0111\u00f3 c\u01a1 quan THADS n\u01a1i t\u1ed5 ch\u1ee9c thi h\u00e0nh v\u1ee5 vi\u1ec7c, n\u01a1i chi tr\u1ea3 ti\u1ec1n, t\u00e0i s\u1ea3n cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n l\u00e0 c\u01a1 quan thu ph\u00ed thi h\u00e0nh \u00e1n.<\/p>\n

2. M\u1ee9c ph\u00ed thi <\/strong>thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 l\u00e0 bao nhi\u00eau:
<\/strong>M\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC (m\u1ee9c ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 46 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 62\/2015\/N\u0110-CP \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, ng\u00e0y 01\/01\/2017), c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n ph\u1ea3i n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n khi \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n, t\u00e0i s\u1ea3n v\u1edbi m\u1ee9c ph\u00ed[2]<\/sup> sau \u0111\u00e2y:<\/em><\/p>\n

\u2013 S\u1ed1 ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn t\u1eeb tr\u00ean 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 \u0111\u1ebfn 5.000.000.000 \u0111\u1ed3ng th\u00ec m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n l\u00e0 3% s\u1ed1 ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn;<\/p>\n

\u2013 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 7.000.000.000 \u0111\u1ed3ng th\u00ec m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n 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;<\/p>\n

\u2013 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 10.000.000.000 \u0111\u1ed3ng th\u00ec m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n l\u00e0 190.000.000 \u0111\u1ed3ng c\u1ed9ng v\u1edbi 1% c\u1ee7a 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;<\/p>\n

\u2013 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 15.000.000.000 \u0111\u1ed3ng th\u00ec m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n l\u00e0 220.000.000 \u0111\u1ed3ng c\u1ed9ng v\u1edbi 0,5% c\u1ee7a 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;<\/p>\n

\u2013 S\u1ed1 ti\u1ec1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn t\u1eeb tr\u00ean 15.000.000.000 \u0111\u1ed3ng th\u00ec m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n l\u00e0 245.000.000 \u0111\u1ed3ng c\u1ed9ng v\u1edbi 0,01% c\u1ee7a s\u1ed1 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.<\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 th\u00eam v\u1ec1 m\u1ee9c ph\u00ed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/p>\n

M\u1ed9t l\u00e0<\/em>,<\/em><\/strong> tr\u01b0\u1eddng h\u1ee3p 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<\/p>\n

Theo kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC th\u00ec \u0111\u1ed1i v\u1edbi v\u1ee5 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.<\/p>\n

V\u00ed d\u1ee5: T\u00f2a \u00e1n x\u1eed ly h\u00f4n<\/span> 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 s\u1ed1 ti\u1ec1n: 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\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn c\u1ee7a t\u1eebng ng\u01b0\u1eddi, c\u1ee5 th\u1ec3 nh\u01b0 sau:
+ S\u1ed1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u00f4ng A ph\u1ea3i n\u1ed9p l\u00e0: 3% x 200.000.000 \u0111\u1ed3ng = 6.000.000 \u0111\u1ed3ng;
+ S\u1ed1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 b\u00e0 B ph\u1ea3i n\u1ed9p l\u00e0: 3% x (500.000.000 \u0111\u1ed3ng \u2013 200.000.000 \u0111\u1ed3ng) = 9.000.000 \u0111\u1ed3ng.<\/p>\n

Hai l\u00e0<\/strong>, <\/em>tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u ng\u01b0\u1eddi \u0111\u01b0\u1ee3c nh\u1eadn m\u1ed9t t\u00e0i s\u1ea3n<\/span> 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<\/p>\n

Kho\u1ea3n 3 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC quy \u0111\u1ecbnh \u0111\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<\/span> 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 4 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC.<\/p>\n

V\u00ed d\u1ee5: B\u1ea3n \u00e1n c\u1ee7a TAND huy\u1ec7n X tuy\u00ean: \u00d4ng Tr\u1ea7n V\u0103n \u0110 ph\u1ea3i giao cho b\u00e0 Nguy\u1ec5n Th\u1ecb A, anh Tr\u1ea7n V\u0103n B, anh Tr\u1ea7n V\u0103n C qu\u1ea3n l\u00fd c\u0103n nh\u00e0 t\u1ea1i x\u00e3 Y huy\u1ec7n X c\u00f3 gi\u00e1 tr\u1ecb l\u00e0 1,5 t\u1ef7 \u0111\u1ed3ng. Sau khi b\u1ea3n \u00e1n c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt, ch\u1ec9 c\u00f3 b\u00e0 Nguy\u1ec5n Th\u1ecb A c\u00f3 \u0111\u01a1n y\u00eau c\u1ea7u thi h\u00e0nh \u00e1n. C\u01a1 quan THADS \u0111\u00e3 ti\u1ebfn h\u00e0nh giao t\u00e0i s\u1ea3n cho b\u00e0 A qu\u1ea3n l\u00fd. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00e0 A s\u1ebd ph\u1ea3i n\u1ed9p ph\u00ed t\u00ednh tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn l\u00e0 1.500.000.000 \u0111\u1ed3ng. C\u1ee5 th\u1ec3, b\u00e0 A ph\u1ea3i n\u1ed9p ph\u00ed v\u1edbi s\u1ed1 ti\u1ec1n l\u00e0: 1.500.000.000 \u0111\u1ed3ng x 3% = 45.000.000 \u0111\u1ed3ng.<\/p>\n

Ba l\u00e0,<\/em><\/strong> 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<\/span><\/p>\n

Kho\u1ea3n 4 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC quy \u0111\u1ecbnh \u0111\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<\/span> 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<\/span> quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n, t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p<\/span> \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 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC.<\/p>\n

V\u00ed d\u1ee5: B\u1ea3n \u00e1n s\u1ed1 01\/KDTM-ST tuy\u00ean, \u00f4ng Nguy\u1ec5n V\u0103n A ph\u1ea3i thanh to\u00e1n tr\u1ea3 Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n B s\u1ed1 ti\u1ec1n n\u1ee3 c\u1ea3 g\u1ed1c v\u00e0 l\u00e3i theo h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng H\u0110TD\/3352-LD l\u00e0 2.000.000.000\u0111 v\u00e0 l\u00e3i su\u1ea5t ch\u1eadm thi h\u00e0nh \u00e1n theo m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh. Trong tr\u01b0\u1eddng h\u1ee3p \u00f4ng Nguy\u1ec5n V\u0103n A kh\u00f4ng thanh to\u00e1n tr\u1ea3 n\u1ee3 \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng TMCP B th\u00ec Ng\u00e2n h\u00e0ng TMCP B c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan Thi h\u00e0nh \u00e1n k\u00ea bi\u00ean ph\u00e1t m\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a \u00f4ng Nguy\u1ec5n V\u0103n A l\u00e0 nh\u00e0 \u0111\u1ea5t t\u1ea1i \u0111\u1ecba ch\u1ec9 x\u00e3 KL, huy\u1ec7n X. Trong qu\u00e1 tr\u00ecnh thi h\u00e0nh \u00e1n c\u01a1 quan THADS \u0111\u00e3 ti\u1ebfn h\u00e0nh c\u00e1c tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c nh\u01b0 th\u00f4ng b\u00e1o, x\u00e1c minh \u0111i\u1ec1u ki\u1ec7n thi h\u00e0nh \u00e1n nh\u01b0ng ch\u01b0a ti\u1ebfn h\u00e0nh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh \u00e1n th\u00ec \u00f4ng A t\u1ef1 nguy\u1ec7n tr\u1ea3 ti\u1ec1n cho ng\u00e2n h\u00e0ng TMCP B s\u1ed1 ti\u1ec1n 2.000.000.000\u0111<\/span>, tr\u01b0\u1eddng h\u1ee3p n\u00e0y Ng\u00e2n h\u00e0ng TMCP B ph\u1ea3i n\u1ed9p s\u1ed1 ph\u00ed nh\u01b0 sau: 2.000.000.000x 3% x 1\/3= 20.000.000\u0111.<\/p>\n

B\u1ed1n l\u00e0,<\/em><\/strong> m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n trong 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\u1ebf thi h\u00e0nh \u00e1n<\/p>\n

Kho\u1ea3n 5 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC quy \u0111\u1ecbnh, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n<\/span> ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh \u00e1n<\/span> th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n ph\u1ea3i n\u1ed9p 100%<\/span> m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n, t\u00e0i s\u1ea3n th\u1ef1c nh\u1eadn.<\/p>\n

3. Thu, n\u1ed9p ph\u00ed thi <\/strong>thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1
<\/strong>Th\u1ee7 t\u1ee5c thu, n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

\u2013 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\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c ph\u1ea3i thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 nhi\u1ec1u l\u1ea7n 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 thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 theo quy \u0111\u1ecbnh.<\/p>\n

\u2013 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 quy \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 s\u1ed1 216\/2016\/TT-BTC.<\/p>\n

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:<\/p>\n

+ 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% x 3.000.000.000 \u0111\u1ed3ng = 90.000.000 \u0111\u1ed3ng.<\/p>\n

+ 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% x 2.000.000.000 \u0111\u1ed3ng) + (2% x 2.000.000.000 \u0111\u1ed3ng) = 100.000.000 \u0111\u1ed3ng.<\/p>\n

+ 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% x 3.000.000.000 \u0111\u1ed3ng) + (0,5% x 1.500.000.000 \u0111\u1ed3ng) = 37.500.000 \u0111\u1ed3ng.<\/p>\n

+ 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% x 3.500.000.000 \u0111\u1ed3ng) + (0,01% x 500.000.000 \u0111\u1ed3ng) = 17.550.000 \u0111\u1ed3ng.<\/p>\n

+ 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% x 1.500.000.000 \u0111\u1ed3ng = 150.000 \u0111\u1ed3ng.<\/p>\n

+ 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% x 1.000.000.000 \u0111\u1ed3ng = 100.000 \u0111\u1ed3ng.<\/p>\n

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\u1ed3ng, 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\u1ea7n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n 18.000.000.000 \u0111\u1ed3ng l\u00e0 245.000.000 \u0111\u1ed3ng + (0.01% x 3.000.000.000 \u0111\u1ed3ng) = 245.300.000 \u0111\u1ed3ng.<\/p>\n

\u2013 \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\u01a1n 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 s\u1ed1 216\/2016\/TT-BTC.<\/p>\n

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 1.000.000 \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:
+ L\u1ea7n th\u1ee9 nh\u1ea5t \u00f4ng B nh\u1eadn 1.000.000 \u0111\u1ed3ng th\u00ec \u00f4ng B ch\u01b0a ph\u1ea3i n\u1ed9p ph\u00ed.
+ 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.
+ 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% x (1.000.000 \u0111\u1ed3ng + 1.000.000 \u0111\u1ed3ng + 1.000.000 \u0111\u1ed3ng) = 90.000 \u0111\u1ed3ng.
+ 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 % x 2.000.000 \u0111\u1ed3ng = 60.000 \u0111\u1ed3ng.
-> 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% x 5.000.000 \u0111\u1ed3ng = 150.000 \u0111\u1ed3ng.<\/p>\n

\u2013 Vi\u1ec7c thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:
+ 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<\/span> ho\u1eb7c g\u1eedi qua b\u01b0u \u0111i\u1ec7n<\/span> cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi 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. Sau \u0111\u00f3, c\u01a1 quan THADS l\u1eadp v\u00e0 c\u1ea5p bi\u00ean lai cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n.
+ 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\u00f4ng 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.<\/p>\n

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 s\u1ed1 216\/2016\/TT-BTC.<\/p>\n

\u2013 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.<\/p>\n

\u2013 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. 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 s\u1ed1 216\/2016\/TT-BTC.<\/p>\n

4. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i ch\u1ecbu ph\u00ed thi h\u00e0nh \u00e1n
<\/strong>\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC quy \u0111\u1ecbnh ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n kh\u00f4ng ph\u1ea3i ch\u1ecbu ph\u00ed thi h\u00e0nh \u00e1n 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:
\u2013 Ti\u1ec1n c\u1ea5p d\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\u00e2n 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.
\u2013 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\u00f3a \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 nh\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.
\u2013 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.
\u2013 S\u1ed1 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 Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.
\u2013 Kho\u1ea3n 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.
\u2013 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.
\u2013 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 \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 36 Lu\u1eadt Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1.
\u2013 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.<\/p>\n

(L\u01b0u \u00fd:<\/em> Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i ch\u1ecbu ph\u00ed thi h\u00e0nh \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 62\/2015\/N\u0110-CP \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2017, ng\u00e0y m\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh).<\/p>\n

5. Mi\u1ec5n, gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/strong><\/p>\n

5.1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed thi h\u00e0nh \u00e1n
<\/em><\/strong>Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed thi h\u00e0nh \u00e1n trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:
\u2013 \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[3]<\/sup>;
\u2013 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[4]<\/sup>, \u1ed1m \u0111au k\u00e9o d\u00e0i c\u00f3 t\u00f3m t\u1eaft h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n \u0111\u01b0\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;
\u2013 Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n x\u00e1c minh ch\u00ednh x\u00e1c t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi ph\u1ea3i thi h\u00e0nh \u00e1n sau khi c\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ch\u01b0a c\u00f3 \u0111i\u1ec1u 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.<\/p>\n

5.2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 m\u1ee9c ph\u00ed thi h\u00e0nh \u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m
<\/em><\/strong>Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n nh\u01b0 sau:
\u2013 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;
\u2013 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;
\u2013 Gi\u1ea3m 20% ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 trong tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 216\/2016\/TT-BTC 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.<\/p>\n

5.3. Th\u1ee7 t\u1ee5c mi\u1ec5n, gi\u1ea3m ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1
<\/em><\/strong>\u2013 \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 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n, gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC.
\u2013 \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\u1ea7y \u0111\u1ee7 th\u00ec t\u1ed5 ch\u1ee9c thu ph\u00ed h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi y\u00eau c\u1ea7u b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/p>\n

Trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\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 s\u1ed1 216\/2016\/TT-BTCho\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.<\/p>\n

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.<\/p>\n

6. K\u00ea khai, n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1
<\/strong>\u2013 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.
\u2013 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\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, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

Kho\u1ea3n 3 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 khai ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:
+ C\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 thu ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u1ed9p h\u1ed3 s\u01a1 khai ph\u00ed, l\u1ec7 ph\u00ed cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.
+ Khai ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 lo\u1ea1i khai theo th\u00e1ng v\u00e0 khai quy\u1ebft to\u00e1n n\u0103m.
+ H\u1ed3 s\u01a1 khai ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u00e1ng l\u00e0 T\u1edd khai ph\u00ed, l\u1ec7 ph\u00ed theo m\u1eabu s\u1ed1 01\/PHLP ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC n\u00e0y.
+ H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n n\u0103m ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 T\u1edd khai quy\u1ebft to\u00e1n ph\u00ed, l\u1ec7 ph\u00ed n\u0103m theo m\u1eabu s\u1ed1 02\/PHLP ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC n\u00e0y.<\/p>\n

\u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf nh\u01b0 sau:
+ Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.
+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf ho\u1eb7c th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ghi tr\u00ean th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh, v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c.<\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 1 c\u1ee7a n\u0103m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c ghi thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n ghi thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

7. Qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/strong><\/p>\n

\u2013 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 tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC. 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\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

\u2013 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:<\/p>\n

+ 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\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

\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 thu 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 thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n, t\u00e0i s\u1ea3n do c\u01a1 quan tr\u1ea1i giam, c\u01a1 quan thi h\u00e0nh \u00e1n h\u00ecnh s\u1ef1 C\u00f4ng an c\u1ea5p huy\u1ec7n thu th\u00ec c\u01a1 quan thi 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 quan 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\u1ec1n, t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n. S\u1ed1 ti\u1ec1n n\u00e0y s\u1eed d\u1ee5ng \u0111\u1ec3 chi cho c\u00e1c n\u1ed9i dung 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.<\/p>\n

+ T\u1ed5 ch\u1ee9c thu 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\u01b0\u01a1ng \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\u01b0 ph\u00e1p (ho\u1eb7c C\u1ee5c Thi h\u00e0nh \u00e1n thu\u1ed9c B\u1ed9 Qu\u1ed1c ph\u00f2ng) th\u1ef1c hi\u1ec7n \u0111i\u1ec1u 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\u00f4ng 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.<\/p>\n

S\u1ed1 ti\u1ec1n ph\u00ed 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 d\u00e2n s\u1ef1 (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\u01b0\u01a1ng \u0111\u01b0\u01a1ng) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 100%. T\u1ed5ng c\u1ee5c 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 \u0111i\u1ec1u h\u00f2a ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n \u0111\u01b0\u1ee3c ph\u00e9p chi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00f2a ti\u1ec1n 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\u1ed5ng h\u1ee3p s\u1ed1 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, \u0111i\u1ec1u 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; nh\u01b0ng s\u1ed1 chi h\u00e0ng n\u0103m kh\u00f4ng qu\u00e1 35% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u00ed thi h\u00e0nh \u00e1n do c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9p v\u1ec1.<\/p>\n

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 \u0111\u00fang ch\u1ebf \u0111\u1ed9, s\u1ed1 ti\u1ec1n ph\u00ed ch\u01b0a 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.<\/p>\n

+ 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\u00e0 n\u01b0\u1edbc.<\/p>\n

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 s\u1ed1 216\/2016\/TT-BTC, \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

8. Li\u00ean h\u1ec7 m\u1ed9t v\u00e0i quy \u0111\u1ecbnh qu\u1ed1c t\u1ebf c\u00f3 li\u00ean quan<\/strong><\/p>\n

Hi\u1ec7n nay, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 theo Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC c\u01a1 b\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh, th\u1ed1ng nh\u1ea5t, tuy nhi\u00ean, v\u1eabn c\u00f2n c\u00f3 nh\u1eefng quan \u0111i\u1ec3m kh\u00e1c nhau li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu ph\u00ed thi h\u00e0nh \u00e1n trong v\u1ee5 vi\u1ec7c thi h\u00e0nh \u00e1n ph\u00e1 s\u1ea3n[5]<\/sup> ho\u1eb7c v\u1eabn c\u00f2n nh\u1eefng \u0111i\u1ec3m kh\u00e1c nhau nh\u1ea5t \u0111\u1ecbnh so v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u1ec1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1. C\u1ee5 th\u1ec3, trong khi ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh v\u1ec1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 theo nguy\u00ean t\u1eafc d\u1ef1a v\u00e0o ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n, t\u1ee9c l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n, l\u1ee3i \u00edch trong b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c thi h\u00e0nh c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ea3i n\u1ed9p ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1, ph\u00e1p lu\u1eadt ch\u00e2u \u00c2u l\u1ea1i quy \u0111\u1ecbnh b\u1ecb \u0111\u01a1n n\u00ean l\u00e0 ng\u01b0\u1eddi ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 n\u1ebfu h\u1ecd l\u00e0 ng\u01b0\u1eddi c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n, c\u00f9ng v\u1edbi kh\u1ea3 n\u0103ng thanh to\u00e1n m\u1ed9t ph\u1ea7n ph\u00ed thi h\u00e0nh \u00e1n t\u1eeb ph\u00eda nguy\u00ean \u0111\u01a1n (ng\u01b0\u1eddi y\u00eau c\u1ea7u). N\u1ebfu b\u1ecb \u0111\u01a1n l\u00e0 ng\u01b0\u1eddi kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n (m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n) th\u00ec nguy\u00ean \u0111\u01a1n (ng\u01b0\u1eddi y\u00eau c\u1ea7u) n\u00ean l\u00e0 ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1.[6]<\/sup><\/p>\n

M\u1ed9t k\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u kh\u00e1c khi gi\u1ea3i th\u00edch v\u1ec1 nguy\u00ean t\u1eafc \u201cng\u01b0\u1eddi th\u1eafng ki\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadn t\u1ea5t c\u1ea3<\/em>\u201d c\u00f2n \u201cng\u01b0\u1eddi thua ki\u1ec7n ph\u1ea3i thanh to\u00e1n c\u00e1c chi ph\u00ed t\u1ed1 t\u1ee5ng<\/em>\u201d, c\u0169ng \u0111\u00e3 ch\u1ec9 ra r\u1eb1ng c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn chi ph\u00ed t\u1ed1 t\u1ee5ng c\u1ea7n y\u00eau c\u1ea7u b\u00ean thua ki\u1ec7n trong c\u00e1c v\u1ee5 ki\u1ec7n ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n c\u00e1c lo\u1ea1i chi ph\u00ed t\u1ed1 t\u1ee5ng b\u1edfi v\u00ec b\u00ean thua ki\u1ec7n l\u00e0 ng\u01b0\u1eddi c\u00f3 l\u1ed7i d\u1eabn \u0111\u1ebfn ph\u00e1t sinh c\u00e1c chi ph\u00ed t\u1ed1 t\u1ee5ng[7]<\/sup>.<\/p>\n

Ngo\u00e0i ra, v\u00ec ph\u00ed c\u00f9ng v\u1edbi chi ph\u00ed thi h\u00e0nh \u00e1n l\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a quy tr\u00ecnh thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1, n\u00ean c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ch\u00e2u \u00c2u c\u0169ng \u0111\u00f2i h\u1ecfi ph\u00ed, chi ph\u00ed thi h\u00e0nh \u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7, d\u1ec5 hi\u1ec3u ph\u00f9 h\u1ee3p v\u1edbi lu\u1eadt ph\u00e1p c\u1ee7a m\u1ed7i qu\u1ed1c gia. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 ph\u00ed, chi ph\u00ed thi h\u00e0nh \u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u1ec9 l\u1ec7 t\u00ednh ph\u00ed thi h\u00e0nh \u00e1n n\u00ean \u0111\u01b0\u1ee3c c\u00f4ng khai, minh b\u1ea1ch, v\u00e0 lu\u00f4n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean c\u00e1c trang website ho\u1eb7c tr\u00ean c\u00e1c trang m\u1ea1ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed ch\u00ednh th\u1ee9c c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 m\u1ecdi ng\u01b0\u1eddi d\u00e2n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng t\u00ecm hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n.<\/p>\n

\u0110\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 hi\u1ec3u, n\u1eafm b\u1eaft v\u00e0 ch\u1ea5p h\u00e0nh nghi\u00eam ch\u1ec9nh c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1, \u0111\u1ed3ng th\u1eddi ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u1ec1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 c\u1ee7a Vi\u1ec7t Nam trong th\u1eddi gian t\u1edbi n\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1ed5n \u0111\u1ecbnh, \u0111\u1ea7y \u0111\u1ee7, th\u1ed1ng nh\u1ea5t v\u00e0 t\u1eadp trung trong m\u1ed9t v\u0103n b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd cao h\u01a1n, quy \u0111\u1ecbnh \u0111a d\u1ea1ng tr\u00e1ch nhi\u1ec7m tr\u1ea3 ph\u00ed c\u1ee7a c\u00e1c b\u00ean nh\u1eb1m v\u1eeba b\u1ea3o \u0111\u1ea3m t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c thu ph\u00ed v\u1eeba b\u1ea3o \u0111\u1ea3m thu \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 nguy\u00ean nh\u00e2n l\u00e0m ph\u00e1t sinh ph\u00ed; b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng cho c\u00e1c b\u00ean li\u00ean quan, \u0111\u1ed3ng th\u1eddi qua \u0111\u00f3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng t\u00e1c thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1.<\/p>\n

theo thongtinphapluatdansu.edu.vn<\/em><\/p>\n

[1] \u0110i\u1ec3m k kho\u1ea3n 1 \u0110i\u1ec1u 7 Lu\u1eadt THADS.
[2] kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 216\/2016\/TT-BTC.
[3] Tham kh\u1ea3o \u0110i\u1ec1u 2, \u0110i\u1ec1u 14 c\u1ee7a Ph\u00e1p l\u1ec7nh \u01afu \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi C\u00e1ch m\u1ea1ng n\u0103m 2005, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2007, 2012.
[4] Tham kh\u1ea3o \u0110i\u1ec1u 2 Lu\u1eadt Ng\u01b0\u1eddi khuy\u1ebft t\u1eadt n\u0103m 2010.
[5] Xem th\u00eam b\u00e0i \u201cV\u1ea5n \u0111\u1ec1 thu ph\u00ed thi h\u00e0nh \u00e1n trong v\u1ee5 vi\u1ec7c thi h\u00e0nh \u00e1n ph\u00e1 s\u1ea3n\u201d,<\/em> t\u00e1c gi\u1ea3 V\u0103n Th\u1ecb T\u00e2m H\u1ed3ng, website http:\/\/thads.moj.gov.vn\/noidung\/tintuc\/lists\/nghiencuutraodoi\/view_detail.aspx?itemid=820, tr.c 11.9.2017
[6] H\u01b0\u1edbng d\u1eabn s\u1ed1 60 c\u1ee7a \u1ee6y ban ch\u00e2u \u00c2u v\u1ec1 t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u01b0 ph\u00e1p ng\u00e0y 17\/12\/2009.
[7] Xem SOU (Statens Offentliga Utredningar, Official reports series of Swedish legislative and investigations commissions)<\/em> 1938:44, p. 231 and Jacobsson, U., Parts Kostmad i civilprocess, Norstedts Stockholm, 1964, p. 58.<\/p>\n

\u00bb D\u1ecbch v\u1ee5 nh\u1eadn \u1ee7y quy\u1ec1n thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Chi ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1, m\u1ee9c thu ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 l\u00e0 bao nhi\u00eau? Ph\u00ed thi h\u00e0nh \u00e1n l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n ph\u1ea3i n\u1ed9p 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. C\u0103n c\u1ee9 ph\u00e1p l\u00fd:\u2013 Lu\u1eadt Thi h\u00e0nh \u00e1n […]<\/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\/18336"}],"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=18336"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/18336\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=18336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=18336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=18336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}