{"id":18349,"date":"2016-03-30T17:10:00","date_gmt":"2016-03-30T10:10:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=18349"},"modified":"2020-03-30T17:27:04","modified_gmt":"2020-03-30T10:27:04","slug":"nghi-dinh-120-2016-nd-cp-huong-dan-luat-phi-va-le-phi","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/nghi-dinh-120-2016-nd-cp-huong-dan-luat-phi-va-le-phi\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 120\/2016\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed"},"content":{"rendered":"\n

Ngh\u1ecb \u0111\u1ecbnh 120\/2016\/N\u0110-CP Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, thu, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed; qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u00ed; quy\u1ebft to\u00e1n ph\u00ed, <\/span>l\u1ec7 ph\u00ed; tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c trong vi\u1ec7c thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, <\/span>l\u1ec7 ph\u00ed.<\/span><\/p>\n\n\n\n\n
\n

CH\u00cdNH PH\u1ee6
\u2014\u2014-<\/span><\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\u2014\u2014\u2014\u2014\u2014<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 120\/2016\/N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 23 th\u00e1ng 8 n\u0103m 20<\/span>1<\/i>6<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

NGH\u1eca \u0110\u1ecaNH<\/span><\/b><\/p>\n

QUY \u0110\u1ecaNH CHI TI\u1ebeT V\u00c0 H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT PH\u00cd V\u00c0 L\u1ec6 PH\u00cd<\/span><\/p>\n

C<\/span>\u0103<\/i>n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015;
<\/span><\/i>C\u0103n c\u1ee9 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u00e0y 25 th\u00e1ng <\/span>11<\/i> n\u0103m 2015;
<\/span><\/i>C\u0103n c\u1ee9 Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2015;
<\/span><\/i>Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;
<\/span><\/i>Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 <\/span>l<\/i>\u1ec7 ph\u00ed.<\/span><\/i><\/p>\n

Ch\u01b0\u01a1ng I<\/span><\/b><\/p>\n

NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh
<\/span><\/b>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, thu, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed; qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u00ed; quy\u1ebft to\u00e1n ph\u00ed, <\/span>l\u1ec7 ph\u00ed; tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c trong vi\u1ec7c thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, <\/span>l\u1ec7 ph\u00ed.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng
<\/span><\/b>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed bao g\u1ed3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng, ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed bao g\u1ed3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan \u0111\u1ea1i di\u1ec7n Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng, ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c thu ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span><\/p>\n

3. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c li\u00ean quan \u0111\u1ebfn k\u00ea khai, thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/b><\/p>\n

K\u00ca KHAI, THU, N\u1ed8P, QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG PH\u00cd, L\u1ec6 PH\u00cd<\/span><\/b><\/p>\n

\u0110i\u1ec1u 3. K\u00ea khai, thu, n\u1ed9p, quy\u1ebft to\u00e1n ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/b><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed theo th\u00e1ng, qu\u00fd, n<\/span>\u0103m ho\u1eb7c theo t\u1eebng l\u1ea7n ph\u00e1t sinh. C\u0103n c\u1ee9 t\u00ednh ch\u1ea5t, \u0111\u1eb7c <\/span>\u0111i\u1ec3m c\u1ee7a t\u1eebng kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 4 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 k\u1ef3 k\u00ea khai, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed cho ph\u00f9 h\u1ee3p.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed thu \u0111\u01b0\u1ee3c nh\u01b0 sau:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n n\u1ed9p to\u00e0n b\u1ed9 ti\u1ec1n l\u1ec7 ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. T\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed theo th\u00e1ng, quy\u1ebft to\u00e1n l\u1ec7 ph\u00ed n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/a><\/span>.<\/span><\/p>\n

b) \u0110\u1ecbnh k\u1ef3 h\u00e0ng ng\u00e0y; tu\u1ea7n ho\u1eb7c th\u00e1ng, t\u1ed5 ch\u1ee9c thu ph\u00ed ph\u1ea3i g\u1eedi s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c 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. C\u0103n c\u1ee9 s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c nhi\u1ec1u hay \u00edt, n\u01a1i thu ph\u00ed xa hay g\u1ea7n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 4 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed quy \u0111\u1ecbnh \u0111\u1ecbnh k\u1ef3 ng\u00e0y; tu\u1ea7n ho\u1eb7c th\u00e1ng t\u1ed5 ch\u1ee9c thu ph\u00ed ph\u1ea3i g\u1eedi s\u1ed1 ti\u1ec1n ph\u00ed \u0111\u00e3 thu \u0111\u01b0\u1ee3c trong k\u1ef3 v\u00e0o T\u00e0i kho\u1ea3n ph\u00ed ch\u1edd n\u1ed9p ng\u00e2n s\u00e1ch.<\/span><\/p>\n

T\u1ed5 ch\u1ee9c thu ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c theo th\u00e1ng, quy\u1ebft to\u00e1n n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu<\/span>\u1ebf v\u00e0 n\u1ed9p ti<\/span>\u1ec1n ph\u00ed ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, sau khi <\/span>tr\u1eeb s\u1ed1 ti\u1ec1n ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i.<\/span><\/p>\n

c) T\u1ed5 ch\u1ee9c thu ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9, C\u01a1 quan \u0111\u1ea1i di\u1ec7n Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i thu ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai, thu, n\u1ed9p theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n l\u1eadp v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb thu ph\u00ed, l\u1ec7 ph\u00ed theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

4. \u0110\u1ed3ng ti\u1ec1n thu n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/p>\n

a) Ph\u00ed, l\u1ec7 ph\u00ed thu t\u1ea1i Vi\u1ec7t Nam b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu ph\u00ed, l\u1ec7 ph\u00ed b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh thu b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i th\u00ec \u0111\u01b0\u1ee3c thu b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c thu b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 nh\u01b0 sau:<\/span><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed m<\/span>\u1edf t\u00e0i <\/span>kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed tr\u1ef1c ti\u1ebfp t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1.<\/span><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c theo h\u00ecnh th\u1ee9c kh\u00e1c cho t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 mua v\u00e0o theo h\u00ecnh th\u1ee9c chuy\u1ec3n <\/span>kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c<\/span>\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c cu\u1ed1i ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n tr\u01b0\u1edbc ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9.<\/span><\/p>\n

b) Ph\u00ed, l\u1ec7 ph\u00ed thu \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c thu b\u1eb1ng ti\u1ec1n c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i ho\u1eb7c b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111<\/span>\u1ed5i.<\/span><\/p>\n

\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed<\/span><\/b><\/p>\n

1. Ph\u00ed thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c kho\u00e1n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u1eeb ngu\u1ed3n thu ph\u00ed th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo t\u1ef7 <\/span>l\u1ec7 x\u00e1c \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; ph\u1ea7n c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

C\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c kho\u00e1n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng bao g\u1ed3m:<\/span><\/p>\n

a) C\u01a1 quan 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.<\/span><\/p>\n

b) C\u01a1 quan \u0111\u1ea1i di\u1ec7n Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

c) C\u01a1 quan c\u00f4ng an, qu\u1ed1c ph\u00f2ng \u0111\u01b0\u1ee3c giao cung c\u1ea5p d\u1ecbch v\u1ee5, ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c thu ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span><\/p>\n

2. Ph\u00ed thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 do \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng <\/span>l\u1eadp th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s<\/span>\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, thu ph\u00ed theo t\u1ef7 l\u1ec7 x\u00e1c \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; ph\u1ea7n c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

3. Ph\u00ed thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 do t<\/span>\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, thu ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; ph\u1ea7n c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p Ch\u00ednh ph\u1ee7 c\u00f3 quy \u0111\u1ecbnh kh\u00e1c th<\/span>\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. S\u1ed1 ti\u1ec1n ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i l\u00e0 doanh thu c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed.<\/span><\/p>\n

\u0110i\u1ec1u 5. X\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 \u0111\u1ec3 l\u1ea1i v\u00e0 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u00ed<\/span><\/b><\/p>\n

1. S\u1ed1 ti\u1ec1n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u1ec3 l\u1ea1i cho t\u1ed5 ch\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

a) S\u1ed1 ti\u1ec1n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u1ec3 l\u1ea1i = S\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c <\/span>x T\u1ef7 l\u1ec7 \u0111\u1ec3 l\u1ea1i.<\/span><\/p>\n

b) T\u1ef7 l\u1ec7 \u0111\u1ec3 l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n
\n

T<\/span>\u1ef7 l<\/span>\u1ec7 \u0111\u1ec3 l\u1ea1i (%)<\/span><\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

D\u1ef1 to\u00e1n c\u1ea3 n\u0103m v\u1ec1 chi ph\u00ed c\u1ea7n thi\u1ebft cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, thu ph\u00ed<\/span><\/p>\n<\/td>\n

\n

x 100<\/p>\n<\/td>\n<\/tr>\n

\n

D\u1ef1 to\u00e1n c\u1ea3 n\u0103m v\u1ec1 ph\u00ed thu \u0111\u01b0\u1ee3c<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/span><\/p>\n

\u2013 D\u1ef1 to\u00e1n c\u1ea3 n\u0103m v\u1ec1 chi ph\u00ed c<\/span>\u1ea7n thi\u1ebft cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p <\/span>d\u1ecbch v\u1ee5, thu ph\u00ed \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng c\u0103n c\u1ee9 n\u1ed9i dung chi t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 c\u0103n c\u1ee9 ch\u1ebf \u0111\u1ed9, ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c chi theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u2013 D\u1ef1 to\u00e1n c\u1ea3 n\u0103m v\u1ec1 ph\u00ed thu \u0111\u01b0\u1ee3c do t\u1ed5 ch\u1ee9c thu th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng c\u0103n c\u1ee9 m\u1ee9c ph\u00ed d\u1ef1 ki\u1ebfn v\u00e0 s\u1ed1 l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 cung c\u1ea5p trong n\u0103m.<\/span><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c t\u1ef7 l\u1ec7 \u0111\u1ec3 l\u1ea1i, d\u1ef1 to\u00e1n thu, chi c\u00f2n c\u0103n c\u1ee9 s\u1ed1 li\u1ec7u thu, chi c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/p>\n

\u2013 T\u1ef7 l\u1ec7 \u0111\u1ec3 l\u1ea1i t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 100%.<\/span><\/p>\n

c) C\u0103n c\u1ee9 t\u00ednh ch\u1ea5t, \u0111\u1eb7c <\/span>\u0111i\u1ec3m c\u1ee7a c\u00e1c kho\u1ea3n ph\u00ed v\u00e0 n\u1ed9i dung chi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, t\u1ed5 ch\u1ee9c thu ph\u00ed l\u1eadp d\u1ef1 to\u00e1n thu, chi v\u00e0 t\u1ef7 <\/span>l\u1ec7 \u0111<\/span>\u1ec3 l\u1ea1i t\u1ea1i \u0110\u1ec1 \u00e1n thu ph\u00ed; tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

d) C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 4 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed quy\u1ebft \u0111\u1ecbnh t\u1ef7 l\u1ec7 \u0111\u1ec3 l\u1ea1i cho t\u1ed5 ch\u1ee9c thu ph\u00ed. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n ph\u00ed c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t quy\u1ebft \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 \u0111\u1ec3 l\u1ea1i chung \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc thay \u0111\u1ed5i; s\u1ed1 ti\u1ec1n ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i kh\u00f4ng \u0111\u1ee7 \u0111\u1ea3m b\u1ea3o chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed ho\u1eb7c t\u1ed3n d\u01b0 s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft chuy\u1ec3n ngu\u1ed3n qua c\u00e1c n\u0103m, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 \u0111\u1ec3 l\u1ea1i ph\u00f9 h\u1ee3p.<\/span><\/p>\n

2. S\u1ed1 ti\u1ec1n ph\u00ed \u0111\u1ec3 l\u1ea1i cho t\u1ed5 ch\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c chi d\u00f9ng cho c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

a) Chi th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 t\u1ef1 ch\u1ee7 (\u0111\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc), chi th\u01b0\u1eddng xuy\u00ean (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp).<\/span><\/p>\n

\u2013 Chi thanh to\u00e1n cho c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed: Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng (tr\u1eeb chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c \u0111\u00e3 h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh).<\/span><\/p>\n

\u2013 Chi ph\u00ed ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed nh\u01b0: V\u0103n ph\u00f2ng ph\u1ea9m, v\u1eadt t\u01b0 v\u0103n ph\u00f2ng, th\u00f4ng tin li\u00ean l\u1ea1c, \u0111i\u1ec7n, n\u01b0\u1edbc, c\u00f4ng t\u00e1c ph\u00ed theo ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

\u2013 Chi s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed.<\/span><\/p>\n

\u2013 Chi mua s\u1eafm v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed.<\/span><\/p>\n

\u2013 Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, <\/span>d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 t\u1eeb ngu\u1ed3n thu ph\u00ed.<\/span><\/p>\n

\u2013 C\u00e1c <\/span>kho\u1ea3n chi kh\u00e1c li\u00ean quan \u0111\u1ebfn th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed.<\/span><\/p>\n

b) Chi kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 t\u1ef1 ch\u1ee7 (\u0111\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc), chi nhi\u1ec7m v\u1ee5 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp).<\/span><\/p>\n

\u2013 Chi mua s\u1eafm, s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed (tr\u1eeb \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 t\u1eeb ngu\u1ed3n thu ph\u00ed theo Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed).<\/span><\/p>\n

\u2013 C\u00e1c <\/span>kho\u1ea3n chi kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng th\u01b0\u1eddng xuy\u00ean li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed.<\/span><\/p>\n

3. Ngo\u00e0i c\u00e1c n\u1ed9i dung chi t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, t\u1ed5 ch\u1ee9c thu ph\u00ed l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ho\u1eb7c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 cho ph\u00e9p s\u1eed d\u1ee5ng ti\u1ec1n ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 chi cho c\u00e1c n\u1ed9i dung kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n chi theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh ri<\/span>\u00eang c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, ti\u1ec1n ph\u00ed \u0111\u1ec3 l\u1ea1i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

4. S\u1ed1 ti\u1ec1n ph\u00ed \u0111\u1ec3 l\u1ea1i cho t\u1ed5 ch\u1ee9c thu ph\u00ed chi cho c\u00e1c n\u1ed9i dung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, \u0111\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u1ebf \u0111\u1ed9 t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m trong s\u1eed d\u1ee5ng bi\u00ean ch\u1ebf v\u00e0 kinh ph\u00ed qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh; \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7.<\/span><\/p>\n

5. H\u00e0ng n\u0103m, t\u1ed5 ch\u1ee9c thu ph\u00ed ph\u1ea3i quy\u1ebft to\u00e1n thu, chi theo quy \u0111\u1ecbnh. Sau khi quy\u1ebft to\u00e1n thu, chi \u0111\u00fang ch\u1ebf \u0111\u1ed9, s\u1ed1 ti\u1ec1n ph\u00ed \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ec3 l\u1ea1i ch\u01b0a chi trong n\u0103m \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau \u0111\u1ec3 ti\u1ebfp t\u1ee5c chi theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/span><\/b><\/p>\n

\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/b><\/p>\n

\u0110i\u1ec1u 6. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/b><\/p>\n

C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c tr\u00e1ch nhi\u1ec7m theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed. \u0110\u1ed3ng th\u1eddi, th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 <\/span>tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

a) X\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n thu ph\u00ed, l\u1ec7 ph\u00ed; tr\u00ecnh b\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh (\u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c th\u1ea9m quy\u1ec1n B\u1ed9 T\u00e0i ch\u00ednh), s\u1edf qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh (\u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c th<\/span>\u1ea9m quy\u1ec1n H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh). Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed do nhi\u1ec1u t\u1ed5 ch\u1ee9c c\u00f9ng th\u1ef1c hi\u1ec7n thu; kh\u00f4ng ban h\u00e0nh v\u0103n b\u1ea3n ri\u00eang cho t\u1eebng t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed, b\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh ch\u1ee7 tr\u00ec x\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n (\u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c th\u1ea9m quy\u1ec1n B\u1ed9 T\u00e0i ch\u00ednh) theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ch\u1ec9 \u0111\u1ea1o s\u1edf qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh ch\u1ee7 <\/span>tr\u00ec x\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n (\u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c th\u1ea9m quy\u1ec1n H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh).<\/span><\/p>\n

b) \u0110\u1ec1 \u00e1n thu ph\u00ed g\u1ed3m: Ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5, thu ph\u00ed; d\u1ef1 ki\u1ebfn m\u1ee9c thu, c\u0103n c\u1ee9 x\u00e2y d\u1ef1ng m\u1ee9c thu; \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu ph\u00ed; mi\u1ec5n, gi\u1ea3m ph\u00ed; d\u1ef1 to\u00e1n thu, chi; t\u1ef7 l\u1ec7 \u0111\u1ec3 l\u1ea1i; \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng \u0111\u00f3ng g\u00f3p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p ph\u00ed; hi\u1ec7u qu\u1ea3 thu ph\u00ed.<\/span><\/p>\n

c) \u0110\u1ec1 \u00e1n thu l\u1ec7 ph\u00ed g\u1ed3m: Ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5, thu l\u1ec7 ph\u00ed; d\u1ef1 ki\u1ebfn m\u1ee9c thu v\u00e0 c\u0103n c\u1ee9 x\u00e2y d\u1ef1ng m\u1ee9c thu; \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed; mi\u1ec5n, gi\u1ea3m l\u1ec7 ph\u00ed; \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng \u0111\u00f3ng g\u00f3p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p, hi\u1ec7u qu\u1ea3 thu l\u1ec7 ph\u00ed.<\/span><\/p>\n

2. \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ch\u1ec9 \u0111\u1ea1o x\u00e2y d\u1ef1ng, th\u1ea9m \u0111\u1ecbnh \u0111\u1ec1 \u00e1n thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh.<\/span><\/p>\n

3. C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

a) Ti\u1ebfp nh\u1eadn \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c qu\u1ea3n l\u00fd ng\u00e0nh, l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd; th\u1ea9m \u0111\u1ecbnh v\u00e0 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n quy \u0111\u1ecbnh thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed do nhi\u1ec1u t\u1ed5 ch\u1ee9c c\u00f9ng th\u1ef1c hi\u1ec7n thu ho\u1eb7c c\u00e1c c\u01a1 quan \u0111\u1ecba ph\u01b0\u01a1ng th\u1ef1c hi\u1ec7n thu (kh\u00f4ng ban h\u00e0nh v\u0103n b\u1ea3n ri\u00eang cho t\u1eebng t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed), th\u00ec giao \u0111\u01a1n v\u1ecb ch\u1ee9c n\u0103ng x\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n tr\u00ecnh b\u1ed9 th\u1ea9m \u0111\u1ecbnh v\u00e0 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n quy \u0111\u1ecbnh thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

4. Ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 t\u00ean trong Danh m\u1ee5c ph\u00ed, l\u1ec7 ph\u00ed ban h\u00e0nh k\u00e8m theo Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ch\u1ec9 \u0111\u01b0\u1ee3c thu khi c\u00f3 v\u0103n b\u1ea3n quy \u0111\u1ecbnh m\u1ee9c thu.<\/span><\/p>\n

\u0110i\u1ec1u 7. \u0110i\u1ec1u <\/span>k<\/b>ho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/span><\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n s\u1ed1 thu t\u1eeb ph\u00ed, l\u1ec7 ph\u00ed n\u0103m 2016 theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p l\u1ec7nh ph\u00ed v\u00e0 l\u1ec7 ph\u00ed v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Sau khi quy\u1ebft to\u00e1n, s\u1ed1 ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ec3 l\u1ea1i ch\u01b0a chi trong n\u0103m \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau \u0111\u1ec3 ti\u1ebfp t\u1ee5c chi theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh \u0111\u1ebfn ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2018, s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed c\u00f2n d\u01b0 ph\u1ea3i n\u1ed9p to\u00e0n b\u1ed9 v\u00e0o ng\u00e2n s\u00e1ch nh<\/span>\u00e0 n<\/span>\u01b0\u1edbc<\/span>.<\/p>\n

2. C\u00e1c kho\u1ea3n ph\u00ed trong Danh m\u1ee5c ph\u00ed v\u00e0 l\u1ec7 ph\u00ed k\u00e8m theo Ngh<\/span>\u1ecb \u0111<\/span>\u1ecbnh s<\/span>\u1ed1 24\/2006\/N\u0110-CP ng\u00e0y 06 th\u00e1ng 3 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Ph\u00e1p l\u1ec7nh ph\u00ed v\u00e0 l\u1ec7 ph\u00ed chuy\u1ec3n sang c\u01a1 ch\u1ebf gi\u00e1 theo Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/span><\/p>\n

\u0110i\u1ec1u 8. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017.<\/span><\/p>\n

2. K<\/span>\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, c\u00e1c quy \u0111\u1ecbnh sau h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/p>\n

a) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 57\/2002\/N\u0110-CP ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2002 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Ph\u00e1p l\u1ec7nh ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 24\/2006\/N\u0110-CP ng\u00e0y 06 th\u00e1ng 3 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 57\/2002\/N\u0110-CP ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2002; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 115\/2011\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 12 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/span>\u0110i\u1ec3m 2, M\u1ee5c IV ph\u1ea7n B Danh m\u1ee5c chi ti\u1ebft ph\u00ed, l\u1ec7 ph\u00ed ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 24\/2006\/N\u0110-CP ng\u00e0y 06 th\u00e1ng 3 n\u0103m 2006.<\/span><\/p>\n

b) C\u00e1c \u0110i\u1ec1u 46, 47, 48 v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c c\u00f3 <\/span>li\u00ean quan \u0111\u1ebfn ph\u00ed thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 62\/2015\/N\u0110-CP ng\u00e0y 18 th\u00e1ng 7 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1.<\/span><\/p>\n

c) Quy \u0111\u1ecbnh v\u1ec1 ph\u00ed x\u1eed l\u00fd v\u1ee5 vi\u1ec7c c\u1ea1nh tranh v\u00e0 l\u1ec7 ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n tr\u1eeb t\u1ea1i c\u00e1c \u0110i\u1ec1u 51, 52, 53, 54, 55, 56 v\u00e0 \u0110i\u1ec1u 57 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 116\/2005\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 9 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt c\u1ea1nh tranh.<\/span><\/p>\n

3. B\u00e3i b\u1ecf n\u1ed9i dung v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed t\u1ea1i Ch\u1ec9 th\u1ecb s\u1ed1 24\/2007\/CT-TTg ng\u00e0y 01 th\u00e1ng 11 n\u0103m 2007 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c t\u0103ng c\u01b0\u1eddng ch\u1ea5n ch\u1ec9nh vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed, ch\u00ednh s\u00e1ch huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n.<\/span><\/p>\n

4. B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n\n\n\n
\n

\u00a0<\/i><\/b>N\u01a1i nh\u1eadn:
<\/span><\/i><\/b>\u2013 Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\u2013 Th\u1ee7 t\u01b0<\/span>\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0<\/span>\u1edbng Ch\u00ednh ph\u1ee7;
\u2013 C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7<\/span>;
\u2013 H\u0110ND, UBND c\u00e1c t\u1ec9nh, th<\/span>\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0<\/span>\u01a1ng;
\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\u2013 V<\/span>\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\u2013 H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\u2013 \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;
\u2013 Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;
\u2013 Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
\u2013 \u1ee6y ban trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
\u2013 C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\u2013 VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 <\/span>C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
\u2013 L\u01b0u: VT, KTTH (3b).<\/span><\/p>\n<\/td>\n

\n

TM. CH\u00cdNH PH\u1ee6 <\/span>
<\/b>TH\u1ee6 T\u01af\u1edaNG
<\/span>

<\/b>Nguy\u1ec5n Xu\u00e2n Ph\u00fac<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb T\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf<\/a><\/p>\n

\u00bb Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n lu\u1eadt thu\u1ebf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 120\/2016\/N\u0110-CP Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, thu, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed; qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u00ed; quy\u1ebft to\u00e1n ph\u00ed, l\u1ec7 ph\u00ed; tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c trong vi\u1ec7c […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/18349"}],"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=18349"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/18349\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=18349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=18349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=18349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}