{"id":412,"date":"2017-03-10T09:03:00","date_gmt":"2017-03-10T02:03:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/?p=412"},"modified":"2024-11-15T15:40:17","modified_gmt":"2024-11-15T08:40:17","slug":"muc-phi-trong-tai-khi-giai-quyet-tai-viac","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/muc-phi-trong-tai-khi-giai-quyet-tai-viac\/","title":{"rendered":"M\u1ee9c ph\u00ed tr\u1ecdng t\u00e0i khi gi\u1ea3i quy\u1ebft t\u1ea1i VIAC"},"content":{"rendered":"\n

\u0110\u1ec1 ngh\u1ecb cho bi\u1ebft m\u1ee9c ph\u00ed tr\u1ecdng t\u00e0i khi gi\u1ea3i quy\u1ebft t\u1ea1i VIAC. C\u01a1 s\u1edf t\u00ednh ph\u00ed tr\u1ecdng t\u00e0i Bi\u1ec3u ph\u00ed Tr\u1ecdng T\u00e0i \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 89\/Q\u0110-VIAC ng\u00e0y 25\/01\/2016 c\u1ee7a Ch\u1ee7 t\u1ecbch VIAC), VIAC s\u1ebd \u00e1p d\u1ee5ng bi\u1ec3u ph\u00ed tr\u1ecdng t\u00e0i m\u1edbi, c\u1ee5 th\u1ec3 theo \u0110\u01a1n kh\u1edfi ki\u1ec7n, \u0110\u01a1n ki\u1ec7n l\u1ea1i n\u00eau tr\u1ecb gi\u00e1 v\u1ee5 tranh ch\u1ea5p:\u00a0<\/span><\/p>\n

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Bi\u00ea\u0309u phi\u0301 tro\u0323ng ta\u0300i cu\u0309a Trung t\u00e2m Tro\u0323ng ta\u0300i Qu\u00f4\u0301c t\u00ea\u0301 Vi\u00ea\u0323t Nam<\/h2>\n<\/div>\n
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I. C\u01a1 s\u1edf t\u00ednh ph\u00ed tr\u1ecdng t\u00e0i<\/strong><\/h3>\n

1. Tr\u01b0\u1eddng h\u1ee3p \u0110\u01a1n kh\u1edfi ki\u1ec7n, \u0110\u01a1n ki\u1ec7n l\u1ea1i n\u00eau tr\u1ecb gi\u00e1 v\u1ee5 tranh ch\u1ea5p:<\/p>\n

1.1. Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 tranh ch\u1ea5p \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft b\u1edfi H\u1ed9i \u0111\u1ed3ng Tr\u1ecdng t\u00e0i g\u1ed3m ba Tr\u1ecdng t\u00e0i vi\u00ean:<\/p>\n

\u0110\u01a1n v\u1ecb t\u00ednh: \u0110\u1ed3ng Vi\u1ec7t Nam<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Tr\u1ecb gi\u00e1 v\u1ee5 tranh ch\u1ea5p<\/strong><\/td>\nPh\u00ed tr\u1ecdng t\u00e0i (\u0111\u00e3 bao g\u1ed3m VAT)<\/strong><\/td>\n<\/tr>\n
\n100.000.000<\/strong>\u00a0tr\u1edf xu\u1ed1ng<\/strong>\n<\/td>\n16,500,000<\/strong><\/td>\n<\/tr>\n
100.000.001 \u0111\u1ebfn 1.000.000.000<\/strong><\/td>\n16.500.000 + 7,7% s\u1ed1 ti\u1ec1n v\u01b0\u1ee3t qu\u00e1 100.000.000<\/strong><\/td>\n<\/tr>\n
1.000.000.001 \u0111\u1ebfn 5.000.000.000<\/strong><\/td>\n85,800,000 + 4.4% s\u1ed1 ti\u1ec1n v\u01b0\u1ee3t qu\u00e1 1,000,000,000<\/strong><\/td>\n<\/tr>\n
5.000.000.001 \u0111\u1ebfn 10.000.000.000<\/strong><\/td>\n\u00a0261,800,000 + 2.75% s\u1ed1 ti\u1ec1n v\u01b0\u1ee3t qu\u00e1 5,000,000,000<\/strong><\/td>\n<\/tr>\n
10.000.000.001 \u0111\u1ebfn 50.000.000.000<\/strong><\/td>\n\u00a0399,300,000 + 1.65% s\u1ed1 ti\u1ec1n v\u01b0\u1ee3t qu\u00e1 10,000,000,000<\/strong><\/td>\n<\/tr>\n
50.000.000.001 \u0111\u1ebfn 100.000.000.000<\/strong><\/td>\n\u00a01,059,300,000 + 1.1% s\u1ed1 ti\u1ec1n v\u01b0\u1ee3t qu\u00e1 50,000,000,000<\/strong><\/td>\n<\/tr>\n
100.000.000.001 \u0111\u1ebfn 500.000.000.000<\/strong><\/td>\n\u00a01,609,300,000 + 0.50% s\u1ed1 ti\u1ec1n v\u01b0\u1ee3t qu\u00e1 100,000,000,000<\/strong><\/td>\n<\/tr>\n
500.000.000.001 tr\u1edf l\u00ean<\/strong><\/td>\n3,609,300,000 + 0.30% s\u1ed1 ti\u1ec1n v\u01b0\u1ee3t qu\u00e1 500,000,000,000\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

1.2. Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 tranh ch\u1ea5p \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft b\u1edfi Tr\u1ecdng t\u00e0i vi\u00ean duy nh\u1ea5t, m\u1ee9c ph\u00ed tr\u1ecdng t\u00e0i b\u1eb1ng 70% c\u1ee7a ph\u00ed tr\u1ecdng t\u00e0i n\u00eau t\u1ea1i M\u1ee5c 1.1 \u0111\u1ed1i v\u1edbi c\u00f9ng tr\u1ecb gi\u00e1 v\u1ee5 tranh ch\u1ea5p.<\/p>\n

1.3. Tr\u1ecb gi\u00e1 v\u1ee5 tranh ch\u1ea5p b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i sang \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n c\u1ee7a Ng\u00e2n h\u00e0ng Th\u01b0\u01a1ng m\u1ea1i C\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam (VIETCOMBANK) t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0110\u01a1n kh\u1edfi ki\u1ec7n, \u0110\u01a1n ki\u1ec7n l\u1ea1i.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p \u0110\u01a1n kh\u1edfi ki\u1ec7n, \u0110\u01a1n ki\u1ec7n l\u1ea1i kh\u00f4ng n\u00eau tr\u1ecb gi\u00e1 v\u1ee5 tranh ch\u1ea5p th\u00ec Ch\u1ee7 t\u1ecbch VIAC quy\u1ebft \u0111\u1ecbnh s\u1ed1 ph\u00ed tr\u1ecdng t\u00e0i c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t c\u1ee7a v\u1ee5 tranh ch\u1ea5p, th\u1eddi gian gi\u1ea3i quy\u1ebft v\u1ee5 tranh ch\u1ea5p v\u00e0 s\u1ed1 l\u01b0\u1ee3ng Tr\u1ecdng t\u00e0i vi\u00ean.<\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p \u0110\u01a1n kh\u1edfi ki\u1ec7n, \u0110\u01a1n ki\u1ec7n l\u1ea1i v\u1eeba c\u00f3 y\u00eau c\u1ea7u n\u00eau tr\u1ecb gi\u00e1 v\u1eeba c\u00f3 y\u00eau c\u1ea7u kh\u00e1c kh\u00f4ng n\u00eau tr\u1ecb gi\u00e1 th\u00ec ph\u00ed tr\u1ecdng t\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1c y\u00eau c\u1ea7u n\u00eau tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c t\u00ednh theo M\u1ee5c 1, ph\u00ed tr\u1ecdng t\u00e0i \u0111\u1ed1i v\u1edbi y\u00eau c\u1ea7u kh\u00f4ng n\u00eau tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c t\u00ednh theo M\u1ee5c 2 n\u00eau tr\u00ean.<\/p>\n

4. Ph\u00ed tr\u1ecdng t\u00e0i n\u00eau t\u1ea1i M\u1ee5c 1, 2 v\u00e0 3 tr\u00ean \u0111\u00e2y kh\u00f4ng bao g\u1ed3m chi ph\u00ed \u0111i l\u1ea1i, \u1edf v\u00e0 c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan kh\u00e1c c\u1ee7a c\u00e1c Tr\u1ecdng t\u00e0i vi\u00ean v\u00e0 th\u01b0 k\u00fd phi\u00ean h\u1ecdp gi\u1ea3i quy\u1ebft v\u1ee5 tranh ch\u1ea5p; chi ph\u00ed gi\u00e1m \u0111\u1ecbnh, \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, chi ph\u00ed tham v\u1ea5n \u00fd ki\u1ebfn chuy\u00ean gia v\u00e0 chi ph\u00ed cho c\u00e1c tr\u1ee3 gi\u00fap kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed9i \u0111\u1ed3ng Tr\u1ecdng t\u00e0i.<\/p>\n

5. C\u00e1c quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 1, 2, 3,v\u00e0 4 n\u00eau tr\u00ean c\u0169ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110\u01a1n kh\u1edfi ki\u1ec7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng v\u1ec1 tr\u1ecb gi\u00e1 c\u1ee7a v\u1ee5 tranh ch\u1ea5p; vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110\u01a1n ki\u1ec7n l\u1ea1i c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng v\u1ec1 tr\u1ecb gi\u00e1 c\u1ee7a v\u1ee5 ki\u1ec7n l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u1ec1 tr\u1ecb gi\u00e1 c\u1ee7a v\u1ee5 tranh ch\u1ea5p ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1ecb gi\u00e1 c\u1ee7a v\u1ee5 ki\u1ec7n l\u1ea1i th\u00ec ph\u00ed tr\u1ecdng t\u00e0i kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/p>\n

II. Ho\u00e0n tr\u1ea3 ph\u00ed tr\u1ecdng t\u00e0i<\/strong><\/h3>\n

Ph\u00ed tr\u1ecdng t\u00e0i \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p r\u00fat \u0110\u01a1n kh\u1edfi ki\u1ec7n; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110\u01a1n kh\u1edfi ki\u1ec7n; r\u00fat \u0110\u01a1n ki\u1ec7n l\u1ea1i; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110\u01a1n ki\u1ec7n l\u1ea1i:<\/p>\n

a) N\u1ebfu \u0110\u01a1n kh\u1edfi ki\u1ec7n; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110\u01a1n kh\u1edfi ki\u1ec7n; \u0110\u01a1n ki\u1ec7n l\u1ea1i; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110\u01a1n ki\u1ec7n l\u1ea1i \u0111\u01b0\u1ee3c r\u00fat tr\u01b0\u1edbc khi H\u1ed9i \u0111\u1ed3ng Tr\u1ecdng t\u00e0i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, VIAC ho\u00e0n tr\u1ea3 70% ph\u00ed tr\u1ecdng t\u00e0i.<\/p>\n

b) N\u1ebfu \u0110\u01a1n kh\u1edfi ki\u1ec7n; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110\u01a1n kh\u1edfi ki\u1ec7n; \u0110\u01a1n ki\u1ec7n l\u1ea1i; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110\u01a1n ki\u1ec7n l\u1ea1i \u0111\u01b0\u1ee3c r\u00fat sau khi H\u1ed9i \u0111\u1ed3ng Tr\u1ecdng t\u00e0i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, VIAC ho\u00e0n tr\u1ea3 40% ph\u00ed tr\u1ecdng t\u00e0i.<\/p>\n

c) N\u1ebfu \u0110\u01a1n kh\u1edfi ki\u1ec7n; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110\u01a1n kh\u1edfi ki\u1ec7n; \u0110\u01a1n ki\u1ec7n l\u1ea1i; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110\u01a1n ki\u1ec7n l\u1ea1i \u0111\u01b0\u1ee3c r\u00fat sau khi VIAC g\u1eedi Gi\u1ea5y tri\u1ec7u t\u1eadp Phi\u00ean h\u1ecdp gi\u1ea3i quy\u1ebft v\u1ee5 tranh ch\u1ea5p v\u00e0 tr\u01b0\u1edbc ng\u00e0y m\u1edf phi\u00ean h\u1ecdp gi\u1ea3i quy\u1ebft v\u1ee5 tranh ch\u1ea5p, VIAC ho\u00e0n tr\u1ea3 20% ph\u00ed tr\u1ecdng t\u00e0i.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p H\u1ed9i \u0111\u1ed3ng Tr\u1ecdng t\u00e0i ra Quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 gi\u1ea3i quy\u1ebft v\u1ee5 tranh ch\u1ea5p do th\u1ecfa thu\u1eadn tr\u1ecdng t\u00e0i kh\u00f4ng t\u1ed3n t\u1ea1i ho\u1eb7c th\u1ecfa thu\u1eadn tr\u1ecdng t\u00e0i v\u00f4 hi\u1ec7u ho\u1eb7c th\u1ecfa thu\u1eadn tr\u1ecdng t\u00e0i kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c, VIAC ho\u00e0n tr\u1ea3 30% ph\u00ed tr\u1ecdng t\u00e0i.<\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p H\u1ed9i \u0111\u1ed3ng Tr\u1ecdng t\u00e0i ra Quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 gi\u1ea3i quy\u1ebft v\u1ee5 tranh ch\u1ea5p khi c\u00f3 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n cho r\u1eb1ng tranh ch\u1ea5p kh\u00f4ng thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a Tr\u1ecdng t\u00e0i, VIAC ho\u00e0n tr\u1ea3 20% ph\u00ed tr\u1ecdng t\u00e0i.<\/p>\n

4. Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, ph\u00ed tr\u1ecdng t\u00e0i c\u00f2n l\u1ea1i sau khi ho\u00e0n tr\u1ea3 kh\u00f4ng d\u01b0\u1edbi 10.000.000 \u0111\u1ed3ng.<\/p>\n<\/div>\n<\/div>\n

\u00bb\u00a0Lu\u1eadt s\u01b0 b\u1ea3o v\u1ec7 \u0111\u01b0\u01a1ng s\u1ef1 t\u1ea1i trung t\u00e2m tr\u1ecdng t\u00e0i<\/a>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ec1 ngh\u1ecb cho bi\u1ebft m\u1ee9c ph\u00ed tr\u1ecdng t\u00e0i khi gi\u1ea3i quy\u1ebft t\u1ea1i VIAC. C\u01a1 s\u1edf t\u00ednh ph\u00ed tr\u1ecdng t\u00e0i Bi\u1ec3u ph\u00ed Tr\u1ecdng T\u00e0i \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 89\/Q\u0110-VIAC ng\u00e0y 25\/01\/2016 c\u1ee7a Ch\u1ee7 t\u1ecbch VIAC), VIAC s\u1ebd \u00e1p d\u1ee5ng bi\u1ec3u ph\u00ed tr\u1ecdng t\u00e0i m\u1edbi, c\u1ee5 th\u1ec3 theo \u0110\u01a1n kh\u1edfi ki\u1ec7n, \u0110\u01a1n ki\u1ec7n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/412"}],"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=412"}],"version-history":[{"count":3,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/412\/revisions"}],"predecessor-version":[{"id":42468,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/412\/revisions\/42468"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}