{"id":41100,"date":"2021-12-15T20:06:00","date_gmt":"2021-12-15T13:06:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=41100"},"modified":"2023-12-16T20:26:03","modified_gmt":"2023-12-16T13:26:03","slug":"thong-tu-60-2023-tt-btc-muc-thu-nop-quan-ly-le-phi-dang-ky-cap-bien-phuong-tien-giao-thong-co-gioi-duong-bo","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-60-2023-tt-btc-muc-thu-nop-quan-ly-le-phi-dang-ky-cap-bien-phuong-tien-giao-thong-co-gioi-duong-bo\/","title":{"rendered":"Th\u00f4ng t\u01b0 60\/2023\/TT-BTC m\u1ee9c thu, n\u1ed9p, qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd, c\u1ea5p bi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng c\u01a1 gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9"},"content":{"rendered":"\n<p>Th\u00f4ng t\u01b0 60\/2023\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd, c\u1ea5p bi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng c\u01a1 gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9.\u00a0<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"234\">\n<p align=\"center\"><b><span style=\"text-decoration: underline;\">B\u1ed8 T\u00c0I CH\u00cdNH<\/span><br><\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"385\">\n<p align=\"center\"><b>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br><span style=\"text-decoration: underline;\">\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac<\/span><br><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"234\">\n<p align=\"center\">S\u1ed1: 60\/2023\/TT-BTC<\/p>\n<\/td>\n<td valign=\"top\" width=\"385\">\n<p align=\"right\"><i>H\u00e0 N\u1ed9i, ng\u00e0y 07 th\u00e1ng 9 n\u0103m 2023<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div>\n<p align=\"center\"><b>TH\u00d4NG T\u01af<\/b><\/p>\n<p align=\"center\">QUY \u0110\u1ecaNH M\u1ee8C THU, CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P, MI\u1ec4N, QU\u1ea2N L\u00dd L\u1ec6 PH\u00cd \u0110\u0102NG K\u00dd, C\u1ea4P BI\u1ec2N PH\u01af\u01a0NG TI\u1ec6N GIAO TH\u00d4NG C\u01a0 GI\u1edaI \u0110\u01af\u1edcNG B\u1ed8<\/p>\n<p style=\"text-align: justify;\"><i>C\u0103n c\u1ee9 Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;<\/i><\/p>\n<p style=\"text-align: justify;\"><i>C\u0103n c\u1ee9 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2015;<\/i><\/p>\n<p style=\"text-align: justify;\"><i>C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/i><\/p>\n<p style=\"text-align: justify;\"><i>C\u0103n c\u1ee9 Lu\u1eadt Giao th\u00f4ng \u0111\u01b0\u1eddng b\u1ed9 ng\u00e0y 13 th\u00e1ng 11 n\u0103m 2008;<\/i><\/p>\n<p style=\"text-align: justify;\"><i>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;<\/i><\/p>\n<p style=\"text-align: justify;\"><i>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 39\/2023\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 6 n\u0103m 2023 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u Ngh\u1ecb quy\u1ebft s\u1ed1 73\/2022\/QH15 ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2022 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 th\u00ed \u0111i\u1ec3m \u0111\u1ea5u gi\u00e1 bi\u1ec3n s\u1ed1 xe \u00f4 t\u00f4;<\/i><\/p>\n<p style=\"text-align: justify;\"><i>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2022\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 10 n\u0103m 2022 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 126\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/i><\/p>\n<p style=\"text-align: justify;\"><i>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 14\/2023\/N\u0110-CP ng\u00e0y 20 th\u00e1ng 4 n\u0103m 2023 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;<\/i><\/p>\n<p style=\"text-align: justify;\"><i>Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf;<\/i><\/p>\n<p style=\"text-align: justify;\"><i>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, mi\u1ec5n, qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd, c\u1ea5p bi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng c\u01a1 gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9.<\/i><\/p>\n<p style=\"text-align: justify;\"><a name=\"dieu_1\"><\/a><b>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/p>\n<p style=\"text-align: justify;\">1. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, mi\u1ec5n, qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd, c\u1ea5p bi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng c\u01a1 gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9 (sau \u0111\u00e2y g\u1ecdi l\u00e0 l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng).<\/p>\n<p style=\"text-align: justify;\">2. Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn thu, n\u1ed9p, mi\u1ec5n, qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng.<\/p>\n<p style=\"text-align: justify;\">3. Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 xe m\u00e1y chuy\u00ean d\u00f9ng tham gia giao th\u00f4ng \u0111\u01b0\u1eddng b\u1ed9 (do S\u1edf Giao th\u00f4ng v\u1eadn t\u1ea3i c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1) v\u00e0 xe c\u01a1 gi\u1edbi c\u1ee7a qu\u00e2n \u0111\u1ed9i s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch qu\u1ed1c ph\u00f2ng.<\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed<\/b><\/p>\n<p style=\"text-align: justify;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f4ng an c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p style=\"text-align: justify;\"><a name=\"dieu_3\"><\/a><b>\u0110i\u1ec1u 3. T\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed<\/b><\/p>\n<p style=\"text-align: justify;\">C\u01a1 quan c\u00f4ng an th\u1ef1c hi\u1ec7n c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt l\u00e0 t\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec1u 4. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/b><\/p>\n<p style=\"text-align: justify;\">Trong Th\u00f4ng t\u01b0 n\u00e0y, m\u1ed9t s\u1ed1 t\u1eeb ng\u1eef \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">1. Ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng, g\u1ed3m:<\/p>\n<p style=\"text-align: justify;\">a) Xe \u00f4 t\u00f4, m\u00e1y k\u00e9o, r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi xe \u00f4 t\u00f4, m\u00e1y k\u00e9o v\u00e0 c\u00e1c lo\u1ea1i xe \u0111\u01b0\u1ee3c c\u1ea5p bi\u1ec3n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 xe \u00f4 t\u00f4 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 xe \u00f4 t\u00f4); kh\u00f4ng bao g\u1ed3m xe lam.<\/p>\n<p style=\"text-align: justify;\">b) Xe m\u00f4 t\u00f4 hai b\u00e1nh, xe m\u00f4 t\u00f4 ba b\u00e1nh, xe g\u1eafn m\u00e1y (k\u1ec3 c\u1ea3 xe m\u00e1y \u0111i\u1ec7n) v\u00e0 c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 xe m\u00f4 t\u00f4).<\/p>\n<p style=\"text-align: justify;\">2. C\u00e1c khu v\u1ef1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">a) Khu v\u1ef1c I g\u1ed3m: Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c qu\u1eadn, huy\u1ec7n tr\u1ef1c thu\u1ed9c th\u00e0nh ph\u1ed1 kh\u00f4ng ph\u00e2n bi\u1ec7t n\u1ed9i th\u00e0nh hay ngo\u1ea1i th\u00e0nh.<\/p>\n<p style=\"text-align: justify;\">b) Khu v\u1ef1c II g\u1ed3m: Th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng (tr\u1eeb Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh) bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c qu\u1eadn, huy\u1ec7n tr\u1ef1c thu\u1ed9c th\u00e0nh ph\u1ed1 kh\u00f4ng ph\u00e2n bi\u1ec7t n\u1ed9i th\u00e0nh hay ngo\u1ea1i th\u00e0nh; th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c t\u1ec9nh, th\u1ecb x\u00e3 bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c ph\u01b0\u1eddng, x\u00e3 thu\u1ed9c th\u00e0nh ph\u1ed1, th\u1ecb x\u00e3 kh\u00f4ng ph\u00e2n bi\u1ec7t ph\u01b0\u1eddng n\u1ed9i th\u00e0nh, n\u1ed9i th\u1ecb hay x\u00e3 ngo\u1ea1i th\u00e0nh, ngo\u1ea1i th\u1ecb.<\/p>\n<p style=\"text-align: justify;\">c) Khu v\u1ef1c III g\u1ed3m: C\u00e1c khu v\u1ef1c kh\u00e1c ngo\u00e0i khu v\u1ef1c I v\u00e0 khu v\u1ef1c II quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b Kho\u1ea3n n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">3. C\u1ea5p l\u1ea7n \u0111\u1ea7u ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd k\u00e8m theo bi\u1ec3n s\u1ed1 l\u00e0 c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd v\u00e0 bi\u1ec3n s\u1ed1 cho ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u t\u1ea1i Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng \u0111\u00e3 qua s\u1eed d\u1ee5ng hay \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, ph\u01b0\u01a1ng ti\u1ec7n t\u1ecbch thu v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n kh\u00e1c) theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng an.<\/p>\n<p style=\"text-align: justify;\">4. C\u1ea5p \u0111\u1ed5i ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1, g\u1ed3m:<\/p>\n<p style=\"text-align: justify;\">a) C\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p: \u0110\u0103ng k\u00fd sang t\u00ean, di chuy\u1ec3n xe theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng an.<\/p>\n<p style=\"text-align: justify;\">b) C\u1ea5p \u0111\u1ed5i, c\u1ea5p l\u1ea1i ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng an.<\/p>\n<p style=\"text-align: justify;\">c) C\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b Kho\u1ea3n n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng an.<\/p>\n<p style=\"text-align: justify;\"><a name=\"dieu_5\"><\/a><b>\u0110i\u1ec1u 5. M\u1ee9c thu l\u1ec7 ph\u00ed<\/b><\/p>\n<p style=\"text-align: justify;\">1. M\u1ee9c thu l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p align=\"right\"><i>\u0110\u01a1n v\u1ecb t\u00ednh: \u0111\u1ed3ng\/l\u1ea7n\/xe<\/i><\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"7%\">\n<p align=\"center\"><b>S\u1ed1 TT<\/b><\/p>\n<\/td>\n<td width=\"51%\">\n<p align=\"center\"><b>N\u1ed9i dung thu l\u1ec7 ph\u00ed<\/b><\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"center\"><b>Khu v\u1ef1c I<\/b><\/p>\n<\/td>\n<td width=\"14%\">\n<p align=\"center\"><b>Khu v\u1ef1c II<\/b><\/p>\n<\/td>\n<td width=\"12%\">\n<p align=\"center\"><b>Khu v\u1ef1c III<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\"><b>I<\/b><\/p>\n<\/td>\n<td width=\"51%\">\n<p><b>C\u1ea5p l\u1ea7n \u0111\u1ea7u ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd k\u00e8m theo bi\u1ec3n s\u1ed1<\/b><\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"center\">\u00a0<\/p>\n<\/td>\n<td width=\"14%\">\n<p align=\"center\">\u00a0<\/p>\n<\/td>\n<td width=\"12%\">\n<p align=\"center\">\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td width=\"51%\">\n<p>Xe \u00f4 t\u00f4, tr\u1eeb xe \u00f4 t\u00f4 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2, \u0111i\u1ec3m 3 M\u1ee5c n\u00e0y<\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"center\">500.000<\/p>\n<\/td>\n<td width=\"14%\">\n<p align=\"center\">150.000<\/p>\n<\/td>\n<td width=\"12%\">\n<p align=\"center\">150.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td width=\"51%\">\n<p>Xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 tr\u1edf xu\u1ed1ng (bao g\u1ed3m c\u1ea3 xe con pick-up)<\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"center\">20.000.000<\/p>\n<\/td>\n<td width=\"14%\">\n<p align=\"center\">1.000.000<\/p>\n<\/td>\n<td width=\"12%\">\n<p align=\"center\">200.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">3<\/p>\n<\/td>\n<td width=\"51%\">\n<p>R\u01a1 mo\u00f3c, s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u0103ng k\u00fd r\u1eddi<\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"center\">200.000<\/p>\n<\/td>\n<td width=\"14%\">\n<p align=\"center\">150.000<\/p>\n<\/td>\n<td width=\"12%\">\n<p align=\"center\">150.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">4<\/p>\n<\/td>\n<td width=\"51%\">\n<p>Xe m\u00f4 t\u00f4<\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"center\">\u00a0<\/p>\n<\/td>\n<td width=\"14%\">\n<p align=\"center\">\u00a0<\/p>\n<\/td>\n<td width=\"12%\">\n<p align=\"center\">\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">a<\/p>\n<\/td>\n<td width=\"51%\">\n<p>Tr\u1ecb gi\u00e1 \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"center\">1.000.000<\/p>\n<\/td>\n<td width=\"14%\">\n<p align=\"center\">200.000<\/p>\n<\/td>\n<td width=\"12%\">\n<p align=\"center\">150.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">b<\/p>\n<\/td>\n<td width=\"51%\">\n<p>Tr\u1ecb gi\u00e1 tr\u00ean 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"center\">2.000.000<\/p>\n<\/td>\n<td width=\"14%\">\n<p align=\"center\">400.000<\/p>\n<\/td>\n<td width=\"12%\">\n<p align=\"center\">150.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">c<\/p>\n<\/td>\n<td width=\"51%\">\n<p>Tr\u1ecb gi\u00e1 tr\u00ean 40.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"center\">4.000.000<\/p>\n<\/td>\n<td width=\"14%\">\n<p align=\"center\">800.000<\/p>\n<\/td>\n<td width=\"12%\">\n<p align=\"center\">150.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\"><b>II<\/b><\/p>\n<\/td>\n<td width=\"51%\">\n<p><b>C\u1ea5p \u0111\u1ed5i ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1<\/b><\/p>\n<\/td>\n<td colspan=\"3\" width=\"41%\">\n<p align=\"center\">\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td width=\"51%\">\n<p>C\u1ea5p \u0111\u1ed5i ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd k\u00e8m theo bi\u1ec3n s\u1ed1<\/p>\n<\/td>\n<td colspan=\"3\" width=\"41%\">\n<p align=\"center\">\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">a<\/p>\n<\/td>\n<td width=\"51%\">\n<p>Xe \u00f4 t\u00f4<\/p>\n<\/td>\n<td colspan=\"3\" width=\"41%\">\n<p align=\"center\">150.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">b<\/p>\n<\/td>\n<td width=\"51%\">\n<p>Xe m\u00f4 t\u00f4<\/p>\n<\/td>\n<td colspan=\"3\" width=\"41%\">\n<p align=\"center\">100.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td width=\"51%\">\n<p>C\u1ea5p \u0111\u1ed5i ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kh\u00f4ng k\u00e8m theo bi\u1ec3n s\u1ed1<\/p>\n<\/td>\n<td colspan=\"3\" width=\"41%\">\n<p align=\"center\">50.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">3<\/p>\n<\/td>\n<td width=\"51%\">\n<p>C\u1ea5p \u0111\u1ed5i bi\u1ec3n s\u1ed1<\/p>\n<\/td>\n<td colspan=\"3\" width=\"41%\">\n<p align=\"center\">\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">a<\/p>\n<\/td>\n<td width=\"51%\">\n<p>Xe \u00f4 t\u00f4<\/p>\n<\/td>\n<td colspan=\"3\" width=\"41%\">\n<p align=\"center\">100.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">b<\/p>\n<\/td>\n<td width=\"51%\">\n<p>Xe m\u00f4 t\u00f4<\/p>\n<\/td>\n<td colspan=\"3\" width=\"41%\">\n<p align=\"center\">50.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\"><b>III<\/b><\/p>\n<\/td>\n<td width=\"51%\">\n<p><b>C\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 t\u1ea1m th\u1eddi<\/b><\/p>\n<\/td>\n<td colspan=\"3\" width=\"41%\">\n<p align=\"center\">\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td width=\"51%\">\n<p>C\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd t\u1ea1m th\u1eddi v\u00e0 bi\u1ec3n s\u1ed1 t\u1ea1m th\u1eddi b\u1eb1ng gi\u1ea5y<\/p>\n<\/td>\n<td colspan=\"3\" width=\"41%\">\n<p align=\"center\">50.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"7%\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td width=\"51%\">\n<p>C\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd t\u1ea1m th\u1eddi v\u00e0 bi\u1ec3n s\u1ed1 t\u1ea1m th\u1eddi b\u1eb1ng kim lo\u1ea1i<\/p>\n<\/td>\n<td colspan=\"3\" width=\"41%\">\n<p align=\"center\">150.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u1ee5 s\u1edf, n\u01a1i c\u01b0 tr\u00fa \u1edf khu v\u1ef1c n\u00e0o th\u00ec n\u1ed9p l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng theo m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi khu v\u1ef1c \u0111\u00f3.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 xe \u00f4 t\u00f4 tr\u00fang \u0111\u1ea5u gi\u00e1 cho xe m\u1edbi, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u00fang \u0111\u1ea5u gi\u00e1 n\u1ed9p l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng, nh\u01b0 sau: \u0110\u0103ng k\u00fd c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn, bi\u1ec3n s\u1ed1 t\u1ea1i khu v\u1ef1c I \u00e1p d\u1ee5ng m\u1ee9c thu l\u1ec7 ph\u00ed t\u1ea1i khu v\u1ef1c I; \u0111\u0103ng k\u00fd c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn, bi\u1ec3n s\u1ed1 t\u1ea1i khu v\u1ef1c II v\u00e0 khu v\u1ef1c III \u00e1p d\u1ee5ng m\u1ee9c thu l\u1ec7 ph\u00ed t\u1ea1i khu v\u1ef1c II.<\/p>\n<p style=\"text-align: justify;\">3. \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4, xe m\u00f4 t\u00f4 c\u1ee7a c\u00f4ng an s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch an ninh \u0111\u0103ng k\u00fd t\u1ea1i khu v\u1ef1c I ho\u1eb7c \u0111\u0103ng k\u00fd t\u1ea1i C\u1ee5c C\u1ea3nh s\u00e1t giao th\u00f4ng, B\u1ed9 C\u00f4ng an th\u00ec \u00e1p d\u1ee5ng m\u1ee9c thu t\u1ea1i khu v\u1ef1c I.<\/p>\n<p style=\"text-align: justify;\">4. Tr\u1ecb gi\u00e1 xe m\u00f4 t\u00f4 l\u00e0m c\u0103n c\u1ee9 \u00e1p d\u1ee5ng m\u1ee9c thu l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng l\u00e0 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd.<\/p>\n<p style=\"text-align: justify;\"><a name=\"dieu_6\"><\/a><b>\u0110i\u1ec1u 6. Mi\u1ec5n l\u1ec7 ph\u00ed<\/b><\/p>\n<p style=\"text-align: justify;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed:<\/p>\n<p style=\"text-align: justify;\">1. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1, c\u01a1 quan \u0111\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.<\/p>\n<p style=\"text-align: justify;\">2. 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 \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao v\u00e0 c\u01a1 quan l\u00e3nh s\u1ef1 n\u01b0\u1edbc ngo\u00e0i, th\u00e0nh vi\u00ean c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\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 ho\u1eb7c c\u01a1 quan ngo\u1ea1i v\u1ee5 \u0111\u1ecba ph\u01b0\u01a1ng (\u0111\u01b0\u1ee3c B\u1ed9 Ngo\u1ea1i giao \u1ee7y quy\u1ec1n) c\u1ea5p ch\u1ee9ng minh th\u01b0 ngo\u1ea1i giao; ch\u1ee9ng minh th\u01b0 c\u00f4ng v\u1ee5 ho\u1eb7c ch\u1ee9ng th\u01b0 l\u00e3nh s\u1ef1.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y khi \u0111\u0103ng k\u00fd c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn, bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng, ng\u01b0\u1eddi \u0111\u0103ng k\u00fd ph\u1ea3i xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd ch\u1ee9ng minh th\u01b0 ngo\u1ea1i giao; ch\u1ee9ng minh th\u01b0 c\u00f4ng v\u1ee5 ho\u1eb7c ch\u1ee9ng th\u01b0 l\u00e3nh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Ngo\u1ea1i giao.<\/p>\n<p style=\"text-align: justify;\">3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00e1c (c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf li\u00ean ch\u00ednh ph\u1ee7 ngo\u00e0i h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c, c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7, c\u00e1c \u0111o\u00e0n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, th\u00e0nh vi\u00ean c\u1ee7a c\u01a1 quan v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c) kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng theo cam k\u1ebft qu\u1ed1c t\u1ebf, \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf gi\u1eefa b\u00ean k\u00fd k\u1ebft Vi\u1ec7t Nam v\u1edbi b\u00ean k\u00fd k\u1ebft n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan \u0111\u0103ng k\u00fd: B\u1ea3n ch\u1ee5p cam k\u1ebft qu\u1ed1c t\u1ebf, \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf.<\/p>\n<p style=\"text-align: justify;\">4. Xe m\u00f4 t\u00f4 ba b\u00e1nh chuy\u00ean d\u00f9ng cho ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/p>\n<p style=\"text-align: justify;\"><a name=\"dieu_7\"><\/a><b>\u0110i\u1ec1u 7. K\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed<\/b><\/p>\n<p style=\"text-align: justify;\">1. Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n n\u1ed9p l\u1ec7 ph\u00ed theo m\u1ee9c thu quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y cho t\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed theo h\u00ecnh th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 74\/2022\/TT-BTC ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2022 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c, th\u1eddi h\u1ea1n thu, n\u1ed9p, k\u00ea khai c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">2. T\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai, thu, n\u1ed9p l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 74\/2022\/TT-BTC.<\/p>\n<p style=\"text-align: justify;\"><a name=\"dieu_8\"><\/a><b>\u0110i\u1ec1u 8. Qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed<\/b><\/p>\n<p style=\"text-align: justify;\">T\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed 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 (ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng) 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 thu l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng 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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"text-align: justify;\"><a name=\"dieu_9\"><\/a><b>\u0110i\u1ec1u 9. \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/b><\/p>\n<p style=\"text-align: justify;\">1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 22 th\u00e1ng 10 n\u0103m 2023.<\/p>\n<p style=\"text-align: justify;\">2. Th\u00f4ng t\u01b0 n\u00e0y b\u00e3i b\u1ecf:<\/p>\n<p style=\"text-align: justify;\">a) Th\u00f4ng t\u01b0 s\u1ed1 229\/2016\/TT-BTC ng\u00e0y 11 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd, c\u1ea5p bi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng c\u01a1 gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9.<\/p>\n<p style=\"text-align: justify;\">b) B\u00e3i b\u1ecf\u00a0<a class=\"clsBookmark_dc clsopentLogin\" name=\"dc_1\"><\/a>\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 43\/2023\/TT-BTC\u00a0ng\u00e0y 27 th\u00e1ng 6 n\u0103m 2023 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Th\u00f4ng t\u01b0 c\u00f3 quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c n\u1ed9p, xu\u1ea5t tr\u00ecnh v\u00e0 khai th\u00f4ng tin v\u1ec1 \u0111\u0103ng k\u00fd s\u1ed5 h\u1ed9 kh\u1ea9u, s\u1ed5 t\u1ea1m tr\u00fa ho\u1eb7c gi\u1ea5y t\u1edd c\u00f3 y\u00eau c\u1ea7u x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u01b0 tr\u00fa khi th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch ho\u1eb7c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">2. L\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong c\u1ea3 n\u01b0\u1edbc. T\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u00f3 ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng kh\u00e1c v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y tr\u00ean c\u01a1 s\u1edf c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i cho ph\u00e9p \u00e1p d\u1ee5ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng th\u00ec \u00e1p d\u1ee5ng m\u1ee9c thu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00f3.<\/p>\n<p style=\"text-align: justify;\">3. C\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu, n\u1ed9p, qu\u1ea3n l\u00fd, ch\u1ee9ng t\u1eeb thu, c\u00f4ng khai ch\u1ebf \u0111\u1ed9 thu l\u1ec7 ph\u00ed kh\u00f4ng \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n: 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 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; Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2022\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 10 n\u0103m 2022 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 126\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2020\/N\u0110-CP ng\u00e0y 20 th\u00e1ng 01 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n<p style=\"text-align: justify;\">4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00e1c v\u0103n b\u1ea3n li\u00ean quan n\u00eau t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung ho\u1eb7c thay th\u1ebf \u0111\u00f3.<\/p>\n<p style=\"text-align: justify;\">5. 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 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.\/.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"52%\">\n<p><b><i><br>N\u01a1i nh\u1eadn:<br><\/i><\/b>\u2013 Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<br>\u2013 Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<br>\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng \u0110\u1ea3ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<br>\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<br>\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<br>\u2013 H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c;<br>\u2013 \u1ee6y ban T\u00e0i ch\u00ednh, Ng\u00e2n s\u00e1ch;<br>\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<br>\u2013 V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<br>\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<br>\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<br>\u2013 Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<br>\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<br>\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c H\u1ed9i, \u0110o\u00e0n th\u1ec3;<br>\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt, B\u1ed9 T\u01b0 ph\u00e1p;<br>\u2013 H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<br>\u2013 C\u1ee5c Thu\u1ebf, S\u1edf T\u00e0i ch\u00ednh, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<br>c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<br>\u2013 C\u00f4ng b\u00e1o;<br>\u2013 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7;<br>\u2013 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh;<br>\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<br>\u2013 L\u01b0u: VT, CST (CST5).<\/p>\n<\/td>\n<td valign=\"top\" width=\"47%\">\n<p align=\"center\"><b>KT. B\u1ed8 TR\u01af\u1edeNG<br>TH\u1ee8 TR\u01af\u1edeNG<br><br><br><br><br>Cao Anh Tu\u1ea5n<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00bb\u00a0<a title=\"Th\u1ee7 t\u1ee5c, gi\u1ea5y t\u1edd mua b\u00e1n xe c\u0169 theo th\u00f4ng t\u01b0 24\/2023\/TT-BCA\" href=\"https:\/\/luatsubaoho.com\/phapluat\/thu-tuc-giay-to-mua-ban-xe-cu-theo-thong-tu-24-2023-tt-bca\/\" rel=\"bookmark\">Th\u1ee7 t\u1ee5c, gi\u1ea5y t\u1edd mua b\u00e1n xe c\u0169 theo th\u00f4ng t\u01b0 24\/2023\/TT-BCA<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 60\/2023\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd, c\u1ea5p bi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng c\u01a1 gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9.\u00a0 B\u1ed8 T\u00c0I CH\u00cdNH C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac S\u1ed1: 60\/2023\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 07 th\u00e1ng 9 n\u0103m [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[254],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/41100"}],"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=41100"}],"version-history":[{"count":4,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/41100\/revisions"}],"predecessor-version":[{"id":41110,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/41100\/revisions\/41110"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=41100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=41100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=41100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}