{"id":18383,"date":"2016-03-31T19:38:00","date_gmt":"2016-03-31T12:38:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=18383"},"modified":"2020-03-31T19:45:32","modified_gmt":"2020-03-31T12:45:32","slug":"nghi-dinh-140-2016-nd-cp-ve-le-phi-truoc-ba","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/nghi-dinh-140-2016-nd-cp-ve-le-phi-truoc-ba\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 140\/2016\/N\u0110-CP v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1"},"content":{"rendered":"\n

Ngh\u1ecb \u0111\u1ecbnh 140\/2016\/N\u0110-CP v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, c\u0103n c\u1ee9 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ghi n\u1ee3, mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ch\u1ebf \u0111\u1ed9 khai, thu, n\u1ed9p v\u00e0 qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/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: 140\/2016\/N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2016<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

V\u1ec0 L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/span><\/p>\n

C\u0103n 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 11 n\u0103m 2015;
<\/span><\/i>C\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1 <\/i>\u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu<\/span>\u1ebf<\/i> ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;
<\/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 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/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><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, c\u0103n c\u1ee9 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ghi n\u1ee3, mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ch\u1ebf \u0111\u1ed9 khai, thu, n\u1ed9p v\u00e0 qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/b><\/p>\n

1. Nh\u00e0, \u0111\u1ea5t.<\/span><\/p>\n

2. S\u00fang s\u0103n, s\u00fang d\u00f9ng \u0111\u1ec3 t\u1eadp luy\u1ec7n, thi \u0111\u1ea5u th\u1ec3 thao.<\/span><\/p>\n

3. T\u00e0u th\u1ee7y, k\u1ec3 c\u1ea3 s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y.<\/span><\/p>\n

4. Thuy\u1ec1n, k\u1ec3 c\u1ea3 du thuy\u1ec1n.<\/span><\/p>\n

5. T\u00e0u bay.<\/span><\/p>\n

6. Xe m\u00f4 t\u00f4 hai b\u00e1nh, xe m\u00f4 t\u00f4 ba b\u00e1nh, xe g\u1eafn m\u00e1y, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 g\u1eafn bi<\/span>\u1ec3n s\u1ed1 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 xe m\u00e1y).<\/span><\/p>\n

7. <\/span>\u00d4 t\u00f4, r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi <\/span>r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 g\u1eafn bi\u1ec3n s\u1ed1 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/span><\/p>\n

8. V\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 3, 4, 5, 6 v\u00e0 7 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c thay th\u1ebf m\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 3. Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/b><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h<\/span>\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 4. \u00c1p d\u1ee5ng \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf<\/span><\/b><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3.<\/span><\/p>\n

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

C\u0102N C\u1ee8 T\u00cdNH L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/span><\/b><\/p>\n

\u0110i\u1ec1u 5. C\u0103n c\u1ee9 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/b><\/p>\n

C\u0103n c\u1ee9 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 (%).<\/span><\/p>\n

\u0110i\u1ec1u 6. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/b><\/p>\n

1. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t<\/span><\/p>\n

a) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ban h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

b) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0 l\u00e0 gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ban h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

Ri\u00eang:<\/span><\/p>\n

\u2013 Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0 thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc b\u00e1n cho ng\u01b0\u1eddi \u0111ang thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u00e1n nh\u00e0 \u1edf thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc cho ng\u01b0\u1eddi \u0111ang thu\u00ea l\u00e0 gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n nh\u00e0 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a <\/span>\u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng.<\/span><\/p>\n

\u2013 Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0 mua theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ea5u gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u th\u1ea7u, \u0111\u1ea5u gi\u00e1 l\u00e0 gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 th\u1ef1c t\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 nh\u00e0, \u0111\u1ea5t t\u1ea1i h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 cao h\u01a1n gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ban h\u00e0nh th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t l\u00e0 gi\u00e1 t\u1ea1i h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0.<\/span><\/p>\n

2. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c<\/span><\/p>\n

a) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u1ee3p ph\u00e1p; gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n t\u1ef1 s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o \u0111<\/span>\u1ec3 ti\u00eau d\u00f9ng); tr\u1ecb gi\u00e1 t\u00ednh thu<\/span>\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, c\u1ed9ng (+) thu\u1ebf nh\u1eadp kh\u1ea9u, c\u1ed9ng (+) thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, c\u1ed9ng (+) thu\u1ebf gi\u00e1 tr\u1ecb gi<\/span>a t\u0103ng (n\u1ebfu c\u00f3) (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u).<\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng (tr\u1eeb t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng nh\u1eadp kh\u1ea9u) th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n

b) B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 v\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh t\u00e0i s\u1ea3n m\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ch\u01b0a c\u00f3 trong B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh th\u00ec C\u01a1 quan Thu\u1ebf \u00e1p d\u1ee5ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111<\/span>\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 3 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd tr\u01b0\u1edbc b\u1ea1, C\u01a1 quan Thu\u1ebf b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 ban h\u00e0nh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 b\u1ed5 sung.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy<\/span>\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u00f3 bi\u1ebfn \u0111\u1ed9ng t\u0103ng ho\u1eb7c gi\u1ea3m 20% tr\u1edf l\u00ean so v\u1edbi gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 b\u1ed5 sung \u0111\u1ea3m b\u1ea3o gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 s\u00e1t v\u1edbi gi\u00e1 chuy<\/span>\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 7. M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 (%)<\/span><\/b><\/p>\n

1. Nh\u00e0, \u0111\u1ea5t m\u1ee9c thu l\u00e0 0,5%.<\/span><\/p>\n

2. S\u00fang s\u0103n, s\u00fang d\u00f9ng \u0111\u1ec3 t\u1eadp luy\u1ec7n, thi \u0111\u1ea5u th\u1ec3 thao l\u00e0 2%.<\/span><\/p>\n

3. T\u00e0u th\u1ee7y, s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y, thuy\u1ec1n, du thuy\u1ec1n, t\u00e0u bay m\u1ee9c thu l\u00e0 1%.<\/span><\/p>\n

4. Xe m\u00e1y m\u1ee9c thu l\u00e0 2%.<\/span><\/p>\n

Ri\u00eang:<\/span><\/p>\n

a) Xe m\u00e1y c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf c\u00e1c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng; th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh; th\u1ecb x\u00e3 n\u01a1i \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh \u0111\u00f3ng tr\u1ee5 s\u1edf n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u v\u1edbi m\u1ee9c l\u00e0 5%.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi xe m\u00e1y n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu l\u00e0 1%. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 t\u00e0i s\u1ea3n \u0111\u00e3 k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi xe m\u00e1y l\u00e0 2%, sau \u0111\u00f3 chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u00ec n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo m\u1ee9c l\u00e0 5%.<\/span><\/p>\n

5. \u00d4 t\u00f4, r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 m\u1ee9c thu l\u00e0 2%.<\/span><\/p>\n

Ri\u00eang:<\/span><\/p>\n

a) \u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 tr\u1edf xu\u1ed1ng n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u v\u1edbi m\u1ee9c thu l\u00e0 10%. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u00e1p d\u1ee5ng m\u1ee9c thu cao h\u01a1n cho ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf t\u1ea1i t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng, H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 50% m\u1ee9c quy \u0111\u1ecbnh chung.<\/span><\/p>\n

b) \u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 tr\u1edf xu\u1ed1ng n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i v\u1edbi m\u1ee9c thu l\u00e0 2% v\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n qu\u1ed1c.<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n ghi t\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng do c\u01a1 quan \u0111\u0103ng ki\u1ec3m Vi\u1ec7t Nam c\u1ea5p, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

6. \u0110\u1ed1i v\u1edbi v\u1ecf, t<\/span>\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c thay th\u1ebf m\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec \u00e1p d\u1ee5ng m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n

M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y kh\u1ed1ng ch\u1ebf t<\/span>\u1ed1i \u0111a l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng\/1 t\u00e0i s\u1ea3n\/1 l\u1ea7n tr\u01b0\u1edbc b\u1ea1, tr\u1eeb \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 tr\u1edf xu\u1ed1ng, t\u00e0u bay, du thuy\u1ec1n.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

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

GHI N\u1ee2, MI\u1ec4N L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/span><\/b><\/p>\n

\u0110i\u1ec1u 8. Ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/b><\/p>\n

1. Ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u0111\u1ea5t v\u00e0 nh\u00e0 g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea5t \u0111ai v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. Khi thanh to\u00e1n n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00ednh theo gi\u00e1 nh\u00e0, \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y n\u1ebfu chuy\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n \u0111\u1ed5i, t\u1eb7ng cho quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1eb7ng cho nh\u00e0, \u0111\u1ea5t gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f2n n\u1ee3 tr\u01b0\u1edbc khi chuy<\/span>\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n \u0111\u1ed5i, t\u1eb7ng cho.<\/span><\/p>\n

3. Th\u1ee7 t\u1ee5c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/p>\n

a) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (trong \u0111\u00f3 c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y) theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

b) C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t ki\u1ec3m tra h\u1ed3 s\u01a1, n\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec ghi v\u00e0o gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t: \u201cN\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1\u201d tr\u01b0\u1edbc khi c\u1ea5p cho ch\u1ee7 s\u1edf h\u1eefu, s\u1eed d\u1ee5ng nh\u00e0, \u0111\u1ea5t.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n \u0111\u1ed5i, t\u1eb7ng cho quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f2n ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n h\u1ed3 s\u01a1, k\u00e8m theo \u201cPhi\u1ebfu chuy\u1ec3n th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai\u201d sang cho C\u01a1 quan Thu\u1ebf \u0111\u1ec3 t\u00ednh v\u00e0 th\u00f4ng b\u00e1o \u0111\u1ec3 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 nh\u00e0, \u0111\u1ea5t n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f2n n\u1ee3 tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n \u0111\u1ed5i, t\u1eb7ng cho.<\/span><\/p>\n

\u0110i\u1ec1u 9. Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/b><\/p>\n

1. Nh\u00e0, \u0111\u1ea5t l\u00e0 tr\u1ee5 s\u1edf c\u1ee7a c\u01a1 quan \u0110\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan L\u00e3nh s\u1ef1, c\u01a1 quan \u0110\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c v\u00e0 nh\u00e0 \u1edf c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan \u0110\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan L\u00e3nh s\u1ef1, c\u01a1 quan \u0110\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t<\/span>\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

2. T\u00e0i s\u1ea3n (tr\u1eeb nh\u00e0, \u0111\u1ea5t) c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i sau \u0111\u00e2y:<\/span><\/p>\n

a) C\u01a1 quan \u0110\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan L\u00e3nh s\u1ef1, c\u01a1 quan \u0110\u1ea1i <\/span>di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c.<\/span><\/p>\n

b) Vi\u00ean ch\u1ee9c ngo\u1ea1i giao, vi\u00ean ch\u1ee9c l\u00e3nh s\u1ef1, nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh k\u1ef9 thu\u1eadt c\u1ee7a c\u01a1 quan \u0110\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan L\u00e3nh s\u1ef1, th\u00e0nh vi\u00ean c\u01a1 quan \u0110\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h<\/span>\u1ee3p qu\u1ed1c v\u00e0 th\u00e0nh vi\u00ean c\u1ee7a gia \u0111\u00ecnh h\u1ecd kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c B\u1ed9 Ngo\u1ea1i giao Vi\u1ec7t Nam c\u1ea5p ch\u1ee9ng minh th\u01b0 ngo\u1ea1i giao ho\u1eb7c ch\u1ee9ng minh th\u01b0 c\u00f4ng v\u1ee5.<\/span><\/p>\n

c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 b kho\u1ea3n n\u00e0y, nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/p>\n

3. \u0110\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao ho\u1eb7c cho thu\u00ea s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch sau \u0111\u00e2y:<\/span><\/p>\n

a) S\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/span><\/p>\n

b) Th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n; nghi\u00ean c\u1ee9u khoa h\u1ecdc theo gi\u1ea5y ph\u00e9p ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

c) \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng (kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ea5t trong hay ngo\u00e0i khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t), \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng. C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 cho thu\u00ea ho\u1eb7c t\u1ef1 s\u1eed d\u1ee5ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t ho\u1eb7c cho thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ho\u1eb7c x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, nh\u00e0 khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

4. \u0110\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao, cho thu\u00ea ho\u1eb7c c\u00f4ng nh\u1eadn s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n v\u00e0 l\u00e0m mu\u1ed1i.<\/span><\/p>\n

5. \u0110\u1ea5t n\u00f4ng nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i quy\u1ec1n s\u1eed d\u1ee5ng gi\u1eefa c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n trong c\u00f9ng x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n \u0111\u1ec3 thu\u1eadn l\u1ee3i cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea5t \u0111ai.<\/span><\/p>\n

6. \u0110\u1ea5t n\u00f4ng nghi\u1ec7p do h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n t\u1ef1 khai hoang ph\u00f9 h\u1ee3p v\u1edbi quy ho\u1ea1ch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, kh\u00f4ng c\u00f3 tranh ch\u1ea5p m\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

7. \u0110\u1ea5t thu\u00ea c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m ho\u1eb7c thu\u00ea c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p.<\/span><\/p>\n

8. Nh\u00e0, \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u1ed9ng \u0111\u1ed3ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00f4n gi\u00e1o, c\u01a1 s\u1edf t\u00edn ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

9. \u0110\u1ea5t l\u00e0m ngh\u0129a trang, ngh\u0129a \u0111\u1ecba.<\/span><\/p>\n

10. Nh\u00e0, \u0111\u1ea5t nh\u1eadn th\u1eeba k\u1ebf ho\u1eb7c l\u00e0 qu\u00e0 t\u1eb7ng gi\u1eefa: V\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau nay \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/span><\/p>\n

11. Nh\u00e0 \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n t\u1ea1o l\u1eadp th\u00f4ng qua h\u00ecnh th\u1ee9c ph\u00e1t tri\u1ec3n nh\u00e0 \u1edf ri\u00eang l\u1ebb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt nh\u00e0 \u1edf.<\/span><\/p>\n

12. T\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu cho b\u00ean thu\u00ea khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n thu\u00ea th\u00f4ng qua vi\u1ec7c nh\u01b0\u1ee3ng, b\u00e1n t\u00e0i s\u1ea3n cho thu\u00ea th\u00ec b\u00ean thu\u00ea \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1; tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh mua t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 sau \u0111\u00f3 cho ch\u00ednh \u0111\u01a1n v\u1ecb b\u00e1n t\u00e0i s\u1ea3n thu\u00ea l\u1ea1i th\u00ec c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

13. Nh\u00e0, \u0111\u1ea5t, t\u00e0i s\u1ea3n \u0111\u1eb7c bi\u1ec7t, t\u00e0i s\u1ea3n chuy\u00ean d\u00f9ng, t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh.<\/span><\/p>\n

14. Nh\u00e0, \u0111\u1ea5t thu\u1ed9c t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc d\u00f9ng l\u00e0m tr\u1ee5 s\u1edf c\u01a1 quan c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p.<\/span><\/p>\n

15. Nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng (k\u1ec3 c\u1ea3 nh\u00e0, \u0111\u1ea5t mua b\u1eb1ng ti\u1ec1n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3) khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i nh\u00e0, \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

16. T\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng khi \u0111\u0103ng k\u00fd l\u1ea1i quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam d\u00e2n ch\u1ee7 c\u1ed9ng h\u00f2a, Ch\u00ednh ph\u1ee7 c\u00e1ch m\u1ea1ng l\u00e2m th\u1eddi C\u1ed9ng h\u00f2a mi\u1ec1n Nam Vi\u1ec7t Nam, Nh\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thu\u1ed9c ch\u1ebf \u0111\u1ed9 c\u0169 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng nay \u0111\u1ed5i gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng m\u1edbi m\u00e0 kh\u00f4ng thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n.<\/span><\/p>\n

b) T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n h\u00f3a th\u00e0nh s\u1edf h\u1eefu c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

c) T\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng c\u1ee7a h\u1ed9 gia \u0111\u00ecnh khi ph\u00e2n chia t\u00e0i s\u1ea3n \u0111\u00f3 cho c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd l\u1ea1i.<\/span><\/p>\n

d) T\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng do gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb m\u1ea5t, r\u00e1ch n\u00e1t, \u1ed1, nh\u00f2e, h\u01b0 h\u1ecfng. C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi c\u00f3 \u0111\u1ec1 ngh\u1ecb.<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p khi c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch di\u1ec7n t\u00edch \u0111\u1ea5t t\u0103ng th\u00eam nh\u01b0ng ranh gi\u1edbi c\u1ee7a th\u1eeda \u0111\u1ea5t kh\u00f4ng thay \u0111\u1ed5i th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t t\u0103ng th\u00eam.<\/span><\/p>\n

e) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea5t \u0111ai t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/p>\n

17. T\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1) chuy\u1ec3n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, x\u00e3 vi\u00ean h\u1ee3p t\u00e1c x\u00e3 \u0111em t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, h\u1ee3p t\u00e1c x\u00e3 ho\u1eb7c khi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, h\u1ee3p t\u00e1c x\u00e3 gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e2n chia ho\u1eb7c r\u00fat v\u1ed1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00e0nh vi\u00ean t\u00e0i s\u1ea3n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00e0nh vi\u00ean \u0111\u00e3 g\u00f3p tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n

b) T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111i\u1ec1u \u0111\u1ed9ng trong n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3 ho\u1eb7c c\u01a1 quan, \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n trong n\u1ed9i b\u1ed9 m\u1ed9t c\u01a1 quan, \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

18. T\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c chia hay g\u00f3p do chia, t\u00e1ch, h<\/span>\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, \u0111\u1ed5i t\u00ean t\u1ed5 ch\u1ee9c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

19. T\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 chuy\u1ec3n \u0111<\/span>\u1ebfn \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1eed d\u1ee5ng m\u00e0 kh\u00f4ng thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

20. Nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, nh\u00e0 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 mang t\u00ednh ch\u1ea5t nh\u00e2n \u0111\u1ea1o, k\u1ec3 c\u1ea3 \u0111\u1ea5t k\u00e8m theo nh\u00e0 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00ean ng\u01b0\u1eddi \u0111\u01b0\u1ee3c t\u1eb7ng.<\/span><\/p>\n

21. Xe c\u1ee9u h\u1ecfa, xe c\u1ee9u th\u01b0\u01a1ng, xe chi\u1ebfu ch\u1ee5p X-quang, xe c\u1ee9u h\u1ed9 (bao g\u1ed3m c\u1ea3 xe k\u00e9o xe, xe ch\u1edf xe); xe ch\u1edf r\u00e1c, xe phun n\u01b0\u1edbc, xe t\u01b0\u1edbi n\u01b0\u1edbc, xe xi t\u00e9c phun n\u01b0\u1edbc, xe qu\u00e9t \u0111\u01b0\u1eddng, xe h\u00fat h\u1ea7m c\u1ea7u, xe h\u00fat b\u1ee5i; xe chuy\u00ean d\u00f9ng cho th\u01b0\u01a1ng binh, b\u1ec7nh binh, ng\u01b0\u1eddi t\u00e0n t\u1eadt \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu t\u00ean th\u01b0\u01a1ng binh, b\u1ec7nh binh, ng\u01b0\u1eddi t\u00e0n t\u1eadt.<\/span><\/p>\n

22. T\u00e0u bay s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch.<\/span><\/p>\n

23. T\u00e0u, thuy\u1ec1n \u0111\u00e1nh b\u1eaft th\u1ee7y, h\u1ea3i s\u1ea3n.<\/span><\/p>\n

24. V\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c thay th\u1ebf m\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i trong th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh.<\/span><\/p>\n

25. Nh\u00e0 x\u01b0\u1edfng c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t; nh\u00e0 kho, nh\u00e0 \u0103n, nh\u00e0 \u0111\u1ec3 xe c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

26. Nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 ngh\u00e8o; nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u1edf c\u00e1c x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n thu\u1ed9c v\u00f9ng kh\u00f3 kh\u0103n, T\u00e2y Nguy\u00ean; nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u1edf c\u00e1c x\u00e3 thu\u1ed9c Ch\u01b0\u01a1ng tr\u00ecnh ph\u00e1t tri\u1ec3n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i c\u00e1c x\u00e3 \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, mi\u1ec1n n\u00fai, v\u00f9ng s\u00e2u, v\u00f9ng xa.<\/span><\/p>\n

27. T\u00e0u th\u1ee7y, thuy\u1ec1n kh\u00f4ng c\u00f3 \u0111\u1ed9ng c\u01a1, tr\u1ecdng t\u1ea3i to\u00e0n ph\u1ea7n \u0111\u1ebfn 15 t\u1ea5n; t\u00e0u th\u1ee7y, thuy\u1ec1n c\u00f3 \u0111\u1ed9ng c\u01a1 t\u1ed5ng c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh \u0111\u1ebfn 15 s\u1ee9c ng\u1ef1a; t\u00e0u th\u1ee7y, thuy\u1ec1n c\u00f3 s\u1ee9c ch\u1edf ng\u01b0\u1eddi \u0111\u1ebfn 12 ng\u01b0\u1eddi; t\u00e0u th\u1ee7y, thuy\u1ec1n ch\u1edf kh\u00e1ch t\u1ed1c \u0111\u1ed9 cao v\u00e0 t\u00e0u th\u1ee7y, thuy\u1ec1n v\u1eadn t\u1ea3i c\u00f4ng-ten-n\u01a1.<\/span><\/p>\n

28. Nh\u00e0, \u0111\u1ea5t c\u1ee7a c\u00e1c c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a trong c\u00e1c l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1; y t\u1ebf; v\u0103n h\u00f3a; th\u1ec3 d\u1ee5c th\u1ec3 thao; m\u00f4i tr\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span><\/p>\n

29. Nh\u00e0, \u0111\u1ea5t c\u1ee7a c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o; y t\u1ebf; v\u0103n h\u00f3a; th\u1ec3 d\u1ee5c th\u1ec3 thao; khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; m\u00f4i tr\u01b0\u1eddng; x\u00e3 h\u1ed9i; d\u00e2n s\u1ed1, gia \u0111\u00ecnh, b\u1ea3o v\u1ec7 ch\u0103m s\u00f3c tr\u1ebb em theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 28 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

30. Nh\u00e0, \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

31. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

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

CH\u1ebe \u0110\u1ed8 KHAI, THU, N\u1ed8P V\u00c0 QU\u1ea2N L\u00dd L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/span><\/b><\/p>\n

\u0110i\u1ec1u 10. Khai, thu, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/b><\/p>\n

1. L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) cho C\u01a1 quan Thu\u1ebf khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

2. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, \u0111\u1ea5t: H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u1ed9p t\u1ea1i c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u1ec1 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c: H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng ho\u1eb7c n\u1ed9p qua <\/span>C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

3. H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, \u0111\u1ea5t:<\/span><\/p>\n

\u2013 T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo M\u1eabu s\u1ed1 01 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u2013 C\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u00e0i s\u1ea3n (ho\u1eb7c ch\u1ee7 t\u00e0i s\u1ea3n) thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c (tr\u1eeb t\u00e0u thuy\u1ec1n \u0111\u00e1nh c\u00e1, t\u00e0u thuy\u1ec1n v\u1eadn t\u1ea3i th\u1ee7y n\u1ed9i \u0111\u1ecba, t\u00e0u bi\u1ec3n thi\u1ebfu h\u1ed3 s\u01a1 g\u1ed1c ho\u1eb7c \u0111\u00f3ng m\u1edbi t\u1ea1i Vi\u1ec7t Nam):<\/span><\/p>\n

\u2013 T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo M\u1eabu s\u1ed1 02 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u2013 C\u00e1c gi\u1ea5y t\u1edd v\u1ec1 mua b\u00e1n, chuy\u1ec3n giao t\u00e0i s\u1ea3n h\u1ee3p ph\u00e1p.<\/span><\/p>\n

\u2013 Gi\u1ea5y \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ee7a ch\u1ee7 c\u0169 (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i).<\/span><\/p>\n

\u2013 Gi\u1ea5y ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng do c\u01a1 quan \u0111\u0103ng ki\u1ec3m Vi\u1ec7t Nam c\u1ea5p (\u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1).<\/span><\/p>\n

\u2013 C\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u00e0i s\u1ea3n ho\u1eb7c ch\u1ee7 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 t\u00e0u thuy\u1ec1n \u0111\u00e1nh c\u00e1, t\u00e0u thuy\u1ec1n v\u1eadn t\u1ea3i th\u1ee7y n\u1ed9i \u0111\u1ecba, t\u00e0u bi\u1ec3n n\u1ebfu thi\u1ebfu h\u1ed3 s\u01a1 g\u1ed1c ho\u1eb7c \u0111\u00f3ng m\u1edbi t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n

\u2013 T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo M\u1eabu s\u1ed1 02 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

\u2013 Phi\u1ebfu b\u00e1o ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c t\u00e0u th\u1ee7y, thuy\u1ec1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1edf h\u1eefu.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111i\u1ec7n t\u1eed l\u00e0 T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo <\/span>M\u1eabu s\u1ed1 01<\/span> (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, \u0111\u1ea5t) v\u00e0 M\u1eabu s\u1ed1 02 (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c) Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p k\u00e8m theo T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c c\u01a1 quan c\u1ea5p \u0111\u0103ng k\u00fd khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/span><\/p>\n

4. Th\u1eddi h\u1ea1n ra th\u00f4ng b\u00e1o v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/p>\n

a) Chi c\u1ee5c Thu\u1ebf ra th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, \u0111\u1ea5t) ho\u1eb7c 01 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng h\u1ee3p l\u1ec7 th\u00ec Chi c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1ea1i h\u1ed3 s\u01a1 cho c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u1ec1 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy<\/span>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy<\/span>\u1ec1n s\u1edf h\u1eefu nh\u00e0 v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g<\/span>\u1eafn li<\/span>\u1ec1n v\u1edbi \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai (\u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t) ho\u1eb7c cho ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n (\u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00e0i s\u1ea3n kh\u00e1c) theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y.<\/span><\/p>\n

Th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t theo M\u1eabu s\u1ed1 03 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; Th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c \u0111\u01b0\u1ee3c ghi ngay tr\u00ean T\u1edd khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 qua <\/span>C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec Th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c <\/span>C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf tr\u1ea3 v\u1ec1 \u0111i\u1ec7n tho\u1ea1i, t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo t\u1eebng m\u00e3 giao d\u1ecbch \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/span> trong th\u1eddi h\u1ea1n 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

5. Vi\u1ec7c l\u1eadp v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 qua ng\u00e2n h\u00e0ng b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed th\u00ec ch\u1ee9ng t\u1eeb n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng truy\u1ec1n v\u1ec1 <\/span>C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 k\u00fd s\u1ed1 cung c\u1ea5p cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 k\u1ebft n\u1ed1i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u0103ng k\u00fd t\u00e0i s\u1ea3n v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i cung c\u1ea5p ch\u1ee9ng t\u1eeb gi\u1ea5y.<\/span><\/p>\n

6. Tr\u01b0\u1eddng h\u1ee3p quy tr\u00ecnh ph\u1ed1i h\u1ee3p li\u00ean th\u00f4ng c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong c\u00f4ng t\u00e1c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c, quy tr\u00ecnh thu, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u0111\u00f3.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 11. Qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/b><\/p>\n

C\u01a1 quan thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u1ed9p 100% s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

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

T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 12. 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\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 45\/2011\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 23\/2013\/N\u0110-CP ng\u00e0y 25 th\u00e1ng 3 n\u0103m 2013 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 45\/2011\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2011 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/span><\/p>\n

b) Quy \u0111\u1ecbnh v\u1ec1 khai, thu, n\u1ed9p v\u00e0 qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i 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 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111<\/span>\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

3. B\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/span><\/p>\n

a) Kho\u1ea3n 2 \u0110i\u1ec1u 5 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 13\/2015\/Q\u0110-TTg ng\u00e0y 05 th\u00e1ng 5 n\u0103m 2015 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh v\u1ec1 c\u01a1 ch\u1ebf ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt;<\/span><\/p>\n

b) Kho\u1ea3n 1 \u0110i\u1ec1u 5 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 47\/2015\/Q\u0110-TTg ng\u00e0y 05 th\u00e1ng 10 n\u0103m 2015 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n giao th\u00f4ng v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n

\u0110i\u1ec1u 13. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span><\/b><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh c\u00f3 li\u00ean quan x\u00e2y d\u1ef1ng quy tr\u00ecnh ph\u1ed1i h\u1ee3p li\u00ean th\u00f4ng \u0111i\u1ec7n t\u1eed th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong c\u00f4ng t\u00e1c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. B\u1ed9 Giao th\u00f4ng v\u1eadn t\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m chia s\u1ebb th\u00f4ng tin ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 h\u1ed7 tr\u1ee3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

3. B\u1ed9 C\u00f4ng an, B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebft n\u1ed1i \u0111i\u1ec7n t\u1eed \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u0103ng k\u00fd t\u00e0i s\u1ea3n; ph\u1ed1i h\u1ee3p c\u00f9ng B\u1ed9 T\u00e0i ch\u00ednh ki\u1ec3m so\u00e1t gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

4. C\u00e1c 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 t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n

\u00a0<\/p>\n\n\n\n
\n

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

N\u01a1i nh\u1eadn:
<\/span><\/i><\/b>\u2013 Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\u2013 Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t<\/span>\u01b0\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;
\u2013 H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung <\/span>\u01b0\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\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 <\/span>tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
\u2013 C\u01a1 quan trung <\/span>\u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\u2013 Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam;
\u2013 VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l<\/span>\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

\u00a0<\/p>\n

PH\u1ee4 L\u1ee4C<\/span><\/b><\/p>\n

(K\u00e8m theo <\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 140\/2016\/N\u0110-CP<\/span> ng\u00e0y 10 t<\/i>h<\/span>\u00e1<\/i>ng 10 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7)<\/span><\/i><\/p>\n\n\n\n\n\n
\n

M<\/span>\u1eabu s\u1ed1 01<\/span><\/p>\n<\/td>\n

\n

T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

M<\/span>\u1eabu s\u1ed1 02<\/span><\/p>\n<\/td>\n

\n

T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

M<\/span>\u1eabu s\u1ed1 03<\/span><\/p>\n<\/td>\n

\n

Th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

M\u1eabu s\u1ed1 01<\/span><\/b><\/p>\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

\u00a0<\/p>\n

T\u1edc KHAI L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0 NH\u00c0, \u0110\u1ea4T<\/span><\/b><\/p>\n

[<\/span>01] K\u1ef3 t\u00ednh thu\u1ebf: Theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u25a1<\/span><\/p>\n

[02] L\u1ea7n \u0111\u1ea7u \u25a1 <\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0[03] B\u1ed5 sung l\u1ea7n th\u1ee9 \u25a1<\/span><\/p>\n

[<\/span>04] T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

[<\/span>05] M\u00e3 s\u1ed1 thu\u1ebf: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

[<\/span>06] \u0110\u1ecba ch\u1ec9: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

[<\/span>07] Qu\u1eadn\/huy\u1ec7n: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. [08] T\u1ec9nh\/Th\u00e0nh ph\u1ed1:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

[09] \u0110i\u1ec7n tho\u1ea1i: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 [10] Fax: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026.. [11] Email:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

[12] \u0110\u1ea1i l\u00fd thu\u1ebf; ho\u1eb7c T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n khai thay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3):<\/span> \u00a0\u00a0<\/p>\n

[13] M\u00e3 s\u1ed1 thu\u1ebf:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

[14] \u0110\u1ecba ch\u1ec9:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

[15] Qu\u1eadn\/huy\u1ec7n: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 [16] T\u1ec9nh\/Th\u00e0nh ph\u1ed1:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

[17] \u0110i\u1ec7n tho\u1ea1i: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 [18] Fax: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026. [19] Email:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

[20] H\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd thu\u1ebf, s\u1ed1: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. ng\u00e0y<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u1eb6C \u0110I\u1ec2M NH\u00c0 \u0110<\/span>\u1ea4<\/b>T:<\/span><\/b><\/p>\n

1. \u0110\u1ea5t: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

1.1. \u0110\u1ecba ch\u1ec9 th\u1eeda \u0111\u1ea5t:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

1.2. V\u1ecb tr\u00ed th\u1eeda \u0111\u1ea5t (m\u1eb7t ti\u1ec1n \u0111\u01b0\u1eddng ph\u1ed1 hay ng\u00f5, h\u1ebbm):<\/span><\/p>\n

1.3. M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

1.4. Di\u1ec7n t\u00edch (m2<\/sup>):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

1.5. Ngu\u1ed3n g\u1ed1c nh\u00e0 \u0111\u1ea5t: (\u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao, cho thu\u00ea; \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng; nh\u1eadn th\u1eeba k\u1ebf, ho\u1eb7c nh\u1eadn t\u1eb7ng cho):<\/span><\/p>\n

a) T\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chuy\u1ec3n giao QSD\u0110:<\/span><\/p>\n

\u0110\u1ecba ch\u1ec9 ng\u01b0\u1eddi giao QSD\u0110:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

b) Th\u1eddi \u0111i\u1ec3m l\u00e0m gi\u1ea5y t\u1edd chuy\u1ec3n giao QSD\u0110 ng\u00e0y <\/span>\u2026\u2026\u2026 th\u00e1ng <\/span>\u2026\u2026 n\u0103m<\/span> \u2026\u2026\u2026\u2026<\/p>\n

1.6. Gi\u00e1 tr\u1ecb \u0111\u1ea5t th\u1ef1c t\u1ebf chuy\u1ec3n giao (n\u1ebfu c\u00f3):<\/span><\/p>\n

2. Nh\u00e0:<\/span><\/p>\n

2.1. <\/span>C\u1ea5p nh\u00e0: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. Lo\u1ea1i nh\u00e0:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

2.2. Di\u1ec7n t\u00edch nh\u00e0 (m2<\/sup> s\u00e0n x\u00e2y d\u1ef1ng):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

2.3. Ngu\u1ed3n g\u1ed1c nh\u00e0:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

a) T\u1ef1 x\u00e2y d\u1ef1ng:<\/span><\/p>\n

\u2013 N\u0103m ho\u00e0n c\u00f4ng (ho\u1eb7c n\u0103m b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng nh\u00e0):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

b) Mua, th\u1eeba k\u1ebf, t\u1eb7ng cho:<\/span><\/p>\n

\u2013 Th\u1eddi \u0111i\u1ec3m l\u00e0m gi\u1ea5y t\u1edd chuy\u1ec3n giao nh\u00e0: Ng\u00e0y <\/span>\u2026\u2026\u2026.. th\u00e1ng<\/span> \u2026\u2026. n\u0103m\u2026<\/span>\u2026\u2026\u2026<\/p>\n

2.4. Gi\u00e1 tr\u1ecb nh\u00e0 (\u0111\u1ed3ng):<\/span><\/p>\n

3. Gi\u00e1 tr\u1ecb nh\u00e0, \u0111\u1ea5t th\u1ef1c t\u1ebf nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn th\u1eeba k\u1ebf, nh\u1eadn t\u1eb7ng cho (\u0111\u1ed3ng):<\/span><\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

4. T\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (l\u00fd do):<\/span><\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

5. Gi\u1ea5y t\u1edd c\u00f3 li\u00ean quan, g\u1ed3m:<\/span><\/p>\n

\u2013 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

T\u00f4i cam \u0111oan s\u1ed1 li\u1ec7u khai tr\u00ean l\u00e0 \u0111\u00fang v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 s\u1ed1 li\u1ec7u \u0111\u00e3 khai.\/.<\/span><\/p>\n

\u00a0<\/p>\n\n\n\n\n
\n

NH\u00c2N VI\u00caN \u0110\u1ea0I L\u00dd THU<\/span>\u1ebe<\/b><\/p>\n

H\u1ecd v\u00e0 t\u00ean:<\/span><\/p>\n

Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 s\u1ed1:<\/span><\/p>\n

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

\n

\u2026., ng\u00e0y \u2026. th\u00e1ng \u2026. n\u0103m \u2026.
<\/i>NG\u01af\u1edcI N\u1ed8P THU\u1ebe ho\u1eb7c
\u0110\u1ea0I DI\u1ec6N H\u1ee2P PH\u00c1P C\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe
<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean, ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3))<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

Ho\u1eb7c T<\/b><\/span>\u1ed4 <\/b>CH\u1ee8C, C\u00c1 NH\u00c2N \u0110\u01af\u1ee2C <\/span>
<\/b>\u1ee6Y QUY<\/span>\u1ec0<\/b>N KHAI THAY<\/span><\/b><\/p>\n

H\u1ecd v\u00e0 t\u00ean:<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

M\u1eabu s\u1ed1 02<\/span><\/b><\/p>\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

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

T\u1edc KHAI L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/span><\/b>
<\/b>(\u00c1p d\u1ee5ng \u0111<\/span>\u1ed1<\/i>i v\u1edbi t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (tr\u1eeb nh\u00e0, \u0111\u1ea5t))<\/span><\/i><\/p>\n

[<\/span>01] K\u1ef3 t\u00ednh thu\u1ebf: \u25a1 Theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/p>\n

[<\/span>02] L\u1ea7n \u0111\u1ea7u: \u25a1 <\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0[03] B\u1ed5 sung l\u1ea7n th\u1ee9 \u25a1<\/span><\/p>\n

A. PH\u1ea6N NG\u01af\u1edcI N\u1ed8P THU\u1ebe T\u1ef0 K\u00ca KHAI:<\/span><\/b><\/p>\n

[<\/span>04] T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (Ch\u1ee7 s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

[<\/span>05] M\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3): <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

[<\/span>06] \u0110\u1ecba ch\u1ec9: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

[<\/span>07] Qu\u1eadn\/huy\u1ec7n: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. [08] T\u1ec9nh\/th\u00e0nh ph\u1ed1:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

[09] \u0110i\u1ec7n tho\u1ea1i: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. [10] Fax: <\/span>\u2026\u2026\u2026\u2026\u2026. [11] Email:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

[12] \u0110\u1ea1i l\u00fd thu\u1ebf; ho\u1eb7c T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n khai thay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3):<\/span> \u00a0\u00a0<\/p>\n

[13] M\u00e3 s\u1ed1 thu\u1ebf: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

[14] \u0110\u1ecba ch\u1ec9: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

[15] Qu\u1eadn\/huy\u1ec7n: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. [16] T\u1ec9nh\/Th\u00e0nh ph\u1ed1:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

[17] \u0110i\u1ec7n tho\u1ea1i: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. [18] Fax: <\/span>\u2026\u2026\u2026\u2026\u2026.. [19] Email:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

[20] H\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd thu\u1ebf, s\u1ed1: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. ng\u00e0y<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

I. \u0110\u1eb6C \u0110I<\/span>\u1ec2<\/b>M T\u00c0I S\u1ea2N:<\/span><\/b><\/p>\n

1. Lo\u1ea1i t\u00e0i s\u1ea3n (v\u00ed d\u1ee5: <\/span>\u00d4 t\u00f4, xe m\u00e1y, t\u00e0u thuy\u1ec1n\u2026):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

2. Nh\u00e3n hi\u1ec7u: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

3. S\u1ed1 lo\u1ea1i ho\u1eb7c t\u00ean th\u01b0\u01a1ng m\u1ea1i:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

4. N\u01b0\u1edbc s\u1ea3n xu\u1ea5t:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

5. N\u0103m s\u1ea3n xu\u1ea5t: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

6. Th\u1ec3 t\u00edch l\u00e0m vi\u1ec7c:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

7. Tr\u1ecdng t\u1ea3i (ho\u1eb7c c\u00f4ng su\u1ea5t):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

8. S\u1ed1 ng\u01b0\u1eddi cho ph\u00e9p ch\u1edf (k\u1ec3 c\u1ea3 l\u00e1i xe):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

9. C\u00f4ng th\u1ee9c b\u00e1nh xe:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

10. Ch\u1ea5t l\u01b0\u1ee3ng t\u00e0i s\u1ea3n:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

11. S\u1ed1 m\u00e1y:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

12. S\u1ed1 khung:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

13. Bi\u1ec3n ki\u1ec3m so\u00e1t:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

14. S\u1ed1 \u0111\u0103ng k\u00fd:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

15. Tr\u1ecb gi\u00e1 t\u00e0i s\u1ea3n (\u0111\u1ed3ng): <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

(Vi\u1ebft b\u1eb1ng ch\u1eef: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. )<\/span><\/p>\n

II. NGU<\/span>\u1ed2<\/b>N G<\/span>\u1ed0<\/b>C T\u00c0I S\u1ea2N:<\/span><\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n giao t\u00e0i s\u1ea3n:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

2. \u0110\u1ecba ch\u1ec9: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

3. Th\u1eddi \u0111i\u1ec3m l\u00e0m gi\u1ea5y t\u1edd chuy\u1ec3n d\u1ecbch t\u00e0i s\u1ea3n:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

III. T\u00c0I S\u1ea2N THU\u1ed8C DI\u1ec6N \u0110\u01af\u1ee2C MI<\/span>\u1ec4<\/b>N L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/span><\/b> (l\u00fd do)<\/span>:<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

IV. GI\u1ea4Y T\u1edc C\u00d3 LI\u00caN QUAN, G<\/span>\u1ed2<\/b>M:<\/span><\/b><\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

T\u00f4i cam \u0111oan s\u1ed1 li\u1ec7u khai tr\u00ean l\u00e0 \u0111\u00fang v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 s\u1ed1 li\u1ec7u \u0111\u00e3 khai.\/<\/span>.<\/p>\n

\u00a0<\/p>\n\n\n\n\n
\n

NH\u00c2N VI\u00caN \u0110\u1ea0I L\u00dd THU<\/span>\u1ebe<\/b><\/p>\n

H\u1ecd v\u00e0 t\u00ean:<\/span><\/p>\n

Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 s\u1ed1:<\/span><\/p>\n

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

\n

\u2026., ng\u00e0y \u2026. th\u00e1ng \u2026. n\u0103m \u2026.
<\/i>NG\u01af\u1edcI N\u1ed8P THU\u1ebe ho\u1eb7c
\u0110\u1ea0I DI\u1ec6N H\u1ee2P PH\u00c1P C\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe
<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean, ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3))<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

Ho\u1eb7c T<\/b><\/span>\u1ed4 <\/b>CH\u1ee8C, C\u00c1 NH\u00c2N \u0110\u01af\u1ee2C <\/span>
<\/b>\u1ee6Y QUY<\/span>\u1ec0<\/b>N KHAI THAY<\/span><\/b><\/p>\n

H\u1ecd v\u00e0 t\u00ean:<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

B. TH\u00d4NG B\u00c1O N\u1ed8P L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0 (d\u00e0nh cho C\u01a1 quan Thu<\/span>\u1ebf<\/b>):<\/span><\/b><\/p>\n

1. Tr\u1ecb gi\u00e1 t\u00e0i s\u1ea3n t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (\u0111\u1ed3ng):<\/span><\/p>\n

(Vi\u1ebft b\u1eb1ng ch\u1eef: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 )<\/span><\/p>\n

2. S\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p (\u0111\u1ed3ng): {B\u1eb1ng tr\u1ecb gi\u00e1 t\u00e0i s\u1ea3n t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e2n (x) m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (%). M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft cho t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n (v\u00ed d\u1ee5: M\u00e1y bay, t\u00e0u th\u1ee7y, thuy\u1ec1n, \u00f4 t\u00f4, xe m\u00e1y\u2026)}<\/span> \u2026..<\/p>\n

(Vi\u1ebft b\u1eb1ng ch\u1eef: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 )<\/span><\/p>\n

N\u1ed9p theo ch\u01b0\u01a1ng <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 ti\u1ec3u m\u1ee5c<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

3. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

4. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y\u2026 th\u00e1ng \u2026 n\u0103m \u2026 Qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p th\u00ec m\u1ed7i ng\u00e0y ch\u1eadm n\u1ed9p ph\u1ea3i tr\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

5. Mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3): Ch\u1ee7 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m <\/span>\u2026\u2026 kho\u1ea3n <\/span>\u2026.. \u0110i\u1ec1u <\/span>\u2026.. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 \u2026 ng\u00e0y \u2026 c\u1ee7a Ch\u00ednh ph\u1ee7:<\/span><\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u00a0<\/p>\n\n\n\n\n
\n


<\/b>C\u00c1N B\u1ed8 KI\u1ec2M TRA T\u00cdNH L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/span><\/b>
(K<\/span>\u00fd <\/i>t\u00ean, gh<\/span>i <\/i>r\u00f5 h\u1ecd t\u00ean)<\/span><\/i><\/p>\n<\/td>\n

\n

\u2026., <\/i>ng\u00e0y <\/span>\u2026.. <\/i>th\u00e1ng\u2026<\/span>..<\/i> n\u0103m \u2026.<\/span>
<\/i>TH\u1ee6 TR\u01af\u1edeNG C\u01a0 QUAN THU\u1ebe
RA TH\u00d4NG B\u00c1O<\/span>
<\/b>(K<\/span>\u00fd<\/i>, ghi r\u00f5 h\u1ecd, t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/span><\/i><\/p>\n

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

\n

NG\u01af\u1edcI NH\u1eacN TH\u00d4NG B\u00c1O<\/span>
<\/b>N\u1ed8P L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/span>
<\/b>\u2026\u2026.., <\/i>ng\u00e0y <\/span>\u2026. <\/i>th\u00e1ng <\/span>\u2026. <\/i>n\u0103m<\/span> \u2026..
<\/i>(K<\/span>\u00fd<\/i>, ghi r\u00f5 h\u1ecd t\u00ean, ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d<\/span>\u1ea5<\/i>u (n\u1ebfu c\u00f3))<\/span><\/i><\/p>\n<\/td>\n

\n

\u00a0<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

C. PH\u1ea6N T\u00cdNH TI\u1ec0N CH\u1eacM N\u1ed8P L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0 <\/b>(d\u00e0nh cho c\u01a1 quan thu ti\u1ec1n):<\/span><\/b><\/p>\n

1. S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

2. S\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (\u0111\u1ed3ng):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

(Vi\u1ebft b\u1eb1ng ch\u1eef: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. )<\/span><\/p>\n

\u00a0<\/p>\n\n\n\n
\n

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

\n

\u2026\u2026\u2026 <\/i>ng\u00e0y <\/span>\u2026. <\/i>th\u00e1ng <\/span>\u2026. <\/i>n\u0103m \u2026.<\/span>
<\/i>TH\u1ee6 TR\u01af\u1edeNG C\u01a0 QUAN THU TI\u1ec0N<\/span>
<\/b>(K<\/span>\u00fd<\/i>, ghi r\u00f5 h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

M\u1eabu s\u1ed1 03<\/span><\/b><\/p>\n\n\n\n\n
\n

T\u00caN C\u01a0 QUAN THU\u1ebe C\u1ea4P TR\u00caN <\/span>
T\u00caN C\u01a0 QUAN THU\u1ebe RA TH\u00d4NG B\u00c1O
\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<\/span>\u1ed1: <\/span>\u2026\u2026\/TB-\u2026.<\/span><\/p>\n<\/td>\n

\n

\u2026\u2026., <\/i>ng\u00e0y <\/span>\u2026. <\/i>th\u00e1ng <\/span>\u2026.. <\/i>n\u0103m<\/span> \u2026\u2026<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

TH\u00d4NG B\u00c1O N\u1ed8P L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0 NH\u00c0, \u0110\u1ea4T<\/span><\/b><\/p>\n

C\u0103n c\u1ee9 h\u1ed3 s\u01a1 v\u00e0 Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin \u0111\u1ecba ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh s\u1ed1 <\/span>\u2026.. ng\u00e0y\u2026. th\u00e1ng <\/span>\u2026. n\u0103m \u2026. c\u1ee7a (t\u00ean c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u1ec1 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t), ho\u1eb7c c\u0103n c\u1ee9 h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, \u2026(t\u00ean C\u01a1 quan Thu\u1ebf) th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

I. \u0110\u1ecaNH DANH V\u1ec0 NG\u01af\u1edcI N\u1ed8P THU\u1ebe:<\/span><\/b><\/p>\n

1. T\u00ean ch\u1ee7 t\u00e0i s\u1ea3n:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

2. M\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

3. \u0110\u1ecba ch\u1ec9 g\u1eedi th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n LPTB:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

4. \u0110\u1ea1i l\u00fd thu\u1ebf (n\u1ebfu c\u00f3):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

5. M\u00e3 s\u1ed1 thu\u1ebf: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

6. \u0110\u1ecba ch\u1ec9:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

II. \u0110\u1eb6C \u0110I\u1ec2M T\u00c0I S\u1ea2N<\/span><\/b><\/p>\n

1. Th\u1eeda \u0111\u1ea5t s<\/span>\u1ed1: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. T\u1edd b\u1ea3n \u0111\u1ed3 s\u1ed1:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 nh\u00e0\u2026<\/span>\u2026... \u0110\u01b0\u1eddng ph\u1ed1\u2026<\/span>\u2026\u2026.... Th\u00f4n (\u1ea5p, b\u1ea3n, phum, s\u00f3c) <\/span>\u2026.. x\u00e3 (ph\u01b0\u1eddng)<\/span> \u2026\u2026\u2026\u2026\u2026<\/p>\n

2. Lo\u1ea1i \u0111\u1ea5t:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

3. Lo\u1ea1i \u0111\u01b0\u1eddng\/khu v\u1ef1c:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

4. V\u1ecb tr\u00ed (1, 2, 3, 4\u2026):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

5. C\u1ea5p nh\u00e0: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. Lo\u1ea1i nh\u00e0: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

6. H\u1ea1ng nh\u00e0: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

7. T\u1ef7 l\u1ec7 (%) ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a nh\u00e0:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

8. Di\u1ec7n t\u00edch nh\u00e0, \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (m2<\/sup>):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

8.1. \u0110\u1ea5t:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

8.2. Nh\u00e0 (m2<\/sup> s\u00e0n nh\u00e0):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

9. \u0110\u01a1n gi\u00e1 m\u1ed9t m\u00e9t vu\u00f4ng s\u00e0n nh\u00e0, \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (\u0111\u1ed3ng\/m2<\/sup>):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

9.1. \u0110\u1ea5t: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

9.2. Nh\u00e0 (theo gi\u00e1 x\u00e2y d\u1ef1ng m\u1edbi):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

III. L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0 DO C\u01a0 QUAN THU\u1ebe T\u00cdNH:<\/span><\/b><\/p>\n

1. T\u1ed5ng gi\u00e1 tr\u1ecb nh\u00e0, \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

1.1. \u0110\u1ea5t (8.1 <\/span>x 9.1):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

1.2. Nh\u00e0 (7 <\/span>x 8.2 <\/span>x 9.2):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

2. S\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p (\u0111\u1ed3ng):<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

(Vi\u1ebft b\u1eb1ng ch\u1eef: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 )<\/span><\/p>\n

N\u1ed9p theo ch\u01b0\u01a1ng <\/span>\u2026\u2026.. lo\u1ea1i <\/span>\u2026\u2026 kho\u1ea3n <\/span>\u2026\u2026 h\u1ea1ng <\/span>\u2026\u2026. m\u1ee5c <\/span>\u2026\u2026.. ti\u1ec3u m\u1ee5c<\/span> \u2026\u2026\u2026\u2026\u2026..<\/p>\n

3. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

4. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026. Qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p th\u00ec m\u1ed7i ng\u00e0y ch\u1eadm n\u1ed9p ph\u1ea3i tr\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1: Ch\u1ee7 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u2026 kho\u1ea3n\u2026. \u0110i\u1ec1u \u2026. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 \u2026 ng\u00e0y \u2026. th\u00e1ng \u2026 n\u0103m \u2026 c\u1ee7a Ch\u00ednh ph\u1ee7<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

N\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u00ean h\u1ec7 v\u1edbi \u2026(T\u00ean c\u01a1 quan thu\u1ebf)\u2026 theo s\u1ed1 \u0111i\u1ec7n tho\u1ea1i: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. \u0111\u1ecba ch\u1ec9:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2026(T\u00ean c\u01a1 quan thu\u1ebf) <\/span>\u2026\u2026\u2026\u2026.. th\u00f4ng b\u00e1o \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

\u00a0<\/p>\n\n\n\n
\n

NG\u01af\u1edcI NH\u1eacN TH\u00d4NG B\u00c1O<\/span>
<\/b>N\u1ed8P L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/span><\/b>
\u2026, ng\u00e0y <\/span>\u2026. <\/i>th\u00e1ng <\/span>\u2026.. <\/i>n\u0103m <\/span>\u2026\u2026\u2026
<\/i>(K<\/span>\u00fd<\/i>, ghi r\u00f5 h\u1ecd t\u00ean, ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3))<\/span><\/i><\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG C\u01a0 QUAN THU\u1ebe<\/span>
<\/b>RA TH\u00d4NG B\u00c1O<\/span>
<\/b>(K<\/span>\u00fd<\/i>, ghi r\u00f5 h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

IV. PH\u1ea6N T\u00cdNH TI\u1ec0N CH\u1eacM N\u1ed8P L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/b> (d\u00e0nh cho c\u01a1 quan thu ti\u1ec1n):<\/span><\/p>\n

1. S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 so v\u1edbi th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan Thu\u1ebf:<\/span> \u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

2. S\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (\u0111\u1ed3ng): <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

(Vi\u1ebft b\u1eb1ng ch\u1eef: <\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..)<\/span><\/p>\n

\u00a0<\/p>\n\n\n\n
\n

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

\n

\u2026.., <\/i>ng\u00e0y <\/span>\u2026. <\/i>th\u00e1ng <\/span>\u2026. <\/i>n\u0103m \u2026.<\/span>
<\/i>TH\u1ee6 TR<\/span>\u01af\u1ede<\/b>NG C\u01a0 QUAN THU TI\u1ec0N<\/span>
<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean, \u0111<\/span>\u00f3<\/i>ng d\u1ea5u)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb Lu\u1eadt s\u01b0 gi\u1ea3i quy\u1ebft tranh ch\u1ea5p \u0111\u1ea5t \u0111ai<\/a><\/p>\n

\u00bb Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n lu\u1eadt \u0111\u1ea5t \u0111ai<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 140\/2016\/N\u0110-CP v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, c\u0103n c\u1ee9 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ghi n\u1ee3, mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ch\u1ebf \u0111\u1ed9 khai, thu, n\u1ed9p v\u00e0 qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. CH\u00cdNH PH\u1ee6\u2014\u2014- […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[179],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/18383"}],"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=18383"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/18383\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=18383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=18383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=18383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}