{"id":23791,"date":"2019-05-24T17:38:00","date_gmt":"2019-05-24T10:38:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=23791"},"modified":"2020-08-10T17:52:19","modified_gmt":"2020-08-10T10:52:19","slug":"thong-tu-224-2016-tt-btc-muc-thu-che-do-thu-nop-quan-ly-va-su-dung-phi-quan-tai-vien","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-224-2016-tt-btc-muc-thu-che-do-thu-nop-quan-ly-va-su-dung-phi-quan-tai-vien\/","title":{"rendered":"Th\u00f4ng t\u01b0 224\/2016\/TT-BTC m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed qu\u1ea3n t\u00e0i vi\u00ean"},"content":{"rendered":"\n

Th\u00f4ng t\u01b0 224\/2016\/TT-BTC Quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n; l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 qu\u1ea3n t\u00e0i vi\u00ean<\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\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: 224\/2016\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 10 th\u00e1ng 11 n\u0103m 2016<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/span><\/b><\/p>\n

QUY \u0110\u1ecaNH M\u1ee8C THU, CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P, QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG PH\u00cd TH\u1ea8M \u0110\u1ecaNH TI\u00caU CHU\u1ea8N, \u0110I\u1ec0U KI\u1ec6N H\u00c0NH NGH\u1ec0, HO\u1ea0T \u0110\u1ed8NG QU\u1ea2N L\u00dd, THANH L\u00dd T\u00c0I S\u1ea2N; L\u1ec6 PH\u00cd C\u1ea4P CH\u1ee8NG CH\u1ec8 H\u00c0NH NGH\u1ec0 QU\u1ea2N T\u00c0I VI\u00caN<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2015;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf,<\/span><\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n; l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 qu\u1ea3n t\u00e0i vi\u00ean.<\/span><\/i><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n; l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 qu\u1ea3n t\u00e0i vi\u00ean.<\/span><\/p>\n

2. Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p, t\u1ed5 ch\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9n<\/span>g qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n; l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 qu\u1ea3n t\u00e0i vi\u00ean v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n; l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 qu\u1ea3n t\u00e0i vi\u00ean.<\/span><\/p>\n

\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/b><\/p>\n

1. C\u00e1 nh\u00e2n khi \u0111\u1ec1 ngh\u1ecb c\u1ea5p Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 qu\u1ea3n t\u00e0i vi\u00ean ph\u1ea3i n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

2. Qu\u1ea3n t\u00e0i vi\u00ean khi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p ph\u00ed.<\/span><\/p>\n

3. Doanh nghi\u1ec7p khi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n ph\u1ea3i n<\/span>\u1ed9p ph\u00ed.<\/span><\/p>\n

\u0110i\u1ec1u 3. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/b><\/p>\n

1. C\u1ee5c B\u1ed5 tr\u1ee3 t\u01b0 ph\u00e1p (B\u1ed9 T\u01b0 ph\u00e1p) th\u1ef1c hi\u1ec7n thu ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 <\/span>qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 2a \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y; l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 qu\u1ea3n t\u00e0i vi\u00ean quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 1 \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. S\u1edf T\u01b0 ph\u00e1p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n thu ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 2b \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 4. M\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/b><\/p>\n

M\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n
\n

S<\/b>tt<\/span><\/b><\/p>\n<\/td>\n

\n

N\u1ed9i dung<\/span><\/b><\/p>\n<\/td>\n

\n

M\u1ee9c thu<\/span>
<\/b>(\u0110\u1ed3ng\/h\u1ed3 s\u01a1)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

L\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 qu\u1ea3n t\u00e0i vi\u00ean<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

Ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

Th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

Th<\/span>\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi qu\u1ea3n t\u00e0i vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n<\/span><\/p>\n<\/td>\n

\n

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

\u0110i\u1ec1u 5. K\u00ea khai, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/b><\/p>\n

1. Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 05 h\u00e0ng th\u00e1ng, t\u1ed5 ch\u1ee9c thu ph\u00ed ph\u1ea3i g\u1eedi s\u1ed1 ti\u1ec1n ph\u00ed \u0111\u00e3 thu c\u1ee7a th\u00e1ng tr\u01b0\u1edbc v\u00e0o t\u00e0i kho\u1ea3n ph\u00ed ch\u1edd n\u1ed9p ng\u00e2n s\u00e1ch m\u1edf t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p s\u1ed1 ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu \u0111\u01b0\u1ee3c theo th\u00e1ng, quy\u1ebft to\u00e1n n\u0103m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 19, kho\u1ea3n 2 \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

\u0110i\u1ec1u 6. Qu\u1ea3n l\u00fd ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c thu ph\u00ed n\u1ed9p to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c v\u00e0 thu ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c thu theo ch\u1ebf \u0111\u1ed9, \u0111\u1ecbnh m\u1ee9c chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph\u00ed l\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c kho\u00e1n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u1eeb ngu\u1ed3n thu ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec \u0111\u01b0\u1ee3c tr\u00edch l\u1ea1i 90% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed cho c\u00e1c n\u1ed9i dung chi theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7. N\u1ed9p 10% ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, ti\u1ec3u m\u1ee5c c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed n\u1ed9p 100% ti\u1ec1n l\u1ec7 ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, ti\u1ec3u m\u1ee5c c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h\u00e0nh. Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c v\u00e0 thu l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 qu\u1ea3n t\u00e0i vi\u00ean do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c thu theo ch\u1ebf \u0111\u1ed9, \u0111\u1ecbnh m\u1ee9c chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

\u0110i\u1ec1u 7. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017.<\/span><\/p>\n

2. C\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, ch\u1ee9ng t\u1eeb thu, c\u00f4ng khai ch\u1ebf \u0111\u1ed9 thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0<\/span>y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7; Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh; Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n

3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, h\u01b0\u1edbng d\u1eabn b\u1ed5 sung.\/<\/span>.<\/p>\n\n\n\n
\n


<\/i><\/b>N\u01a1i nh\u1eadn:
<\/span><\/i><\/b>\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 Qu\u1ed1c h\u1ed9i;
\u2013 V\u0103n ph\u00f2ng Ch<\/span>\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 T<\/span>\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\u2013 C<\/span>\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\u2013 H\u0110ND, UBND, S<\/span>\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf c\u00e1c t<\/span>\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\u2013 C\u00f4ng b\u00e1o;
\u2013 Website Ch\u00ednh ph\u1ee7;
\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\u2013 Website B\u1ed9 T\u00e0i ch\u00ednh;
\u2013 L\u01b0u: VT, CST (CST5).<\/span><\/p>\n<\/td>\n

\n

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


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

\u00bb Ngh\u1ecb \u0111\u1ecbnh 22\/2015\/N\u0110-CP v\u1ec1 Qu\u1ea3n t\u00e0i vi\u00ean v\u00e0 h\u00e0nh ngh\u1ec1 qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n<\/a><\/p>\n

\u00bb Lu\u1eadt ph\u00e1 s\u1ea3n 2014<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 224\/2016\/TT-BTC Quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n; l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 qu\u1ea3n t\u00e0i vi\u00ean B\u1ed8 T\u00c0I CH\u00cdNH\u2014\u2014- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u0110\u1ed9c l\u1eadp […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[201],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/23791"}],"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=23791"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/23791\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=23791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=23791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=23791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}