{"id":44050,"date":"2022-07-06T15:08:00","date_gmt":"2022-07-06T08:08:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=44050"},"modified":"2025-07-06T15:14:25","modified_gmt":"2025-07-06T08:14:25","slug":"44050-2","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/44050-2\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 10\/2022\/N\u0110-CP 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"},"content":{"rendered":"\n

Ngh\u1ecb \u0111\u1ecbnh 10\/2022\/N\u0110-CP 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.\u00a0<\/p>\n\n\n\n\n
\n

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

\n

S\u1ed1: 10\/2022\/N\u0110-CP<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 01 n\u0103m 2022<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

QUY \u0110\u1ecaNH V\u1ec0 L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7\u00a0ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015;\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 v\u00e0 Lu\u1eadt T\u1ed5 ch\u1ee9c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng\u00a0ng\u00e0y 22 th\u00e1ng 11 n\u0103m 2019;<\/i><\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed\u00a0ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;<\/i><\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/i><\/p>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/i><\/p>\n

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

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

<\/a>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/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, n\u1ed9p v\u00e0 qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/p>\n

<\/a>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/p>\n

2. C\u01a1 quan thu\u1ebf.<\/p>\n

3. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n

<\/a>\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/b><\/p>\n

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

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

<\/a>3. T\u00e0u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao th\u00f4ng \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 h\u00e0ng h\u1ea3i (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u00e0u th\u1ee7y), k\u1ec3 c\u1ea3 s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y, t\u00e0u ng\u1ea7m, t\u00e0u l\u1eb7n; tr\u1eeb \u1ee5 n\u1ed5i, kho ch\u1ee9a n\u1ed5i v\u00e0 gi\u00e0n di \u0111\u1ed9ng.<\/p>\n

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

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

<\/a>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 xe m\u00f4 t\u00f4, xe g\u1eafn m\u00e1y 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 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 xe m\u00e1y).<\/p>\n

<\/a>7. \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 xe \u00f4 t\u00f4 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.<\/p>\n

<\/a>8. V\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y, th\u00e2n m\u00e1y (block) c\u1ee7a t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4, kho\u1ea3n 5, kho\u1ea3n 6 v\u00e0 kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c thay th\u1ebf v\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>\n

<\/a>\u0110i\u1ec1u 4. Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/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\u00a0<\/a>\u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0ph\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\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

<\/a>\u0110i\u1ec1u 5. \u00c1p d\u1ee5ng \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf<\/b><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \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 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 quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3.<\/p>\n

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

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

<\/a>\u0110i\u1ec1u 6. C\u0103n c\u1ee9 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/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 (%).<\/p>\n

<\/a>\u0110i\u1ec1u 7. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/b><\/p>\n

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

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t thu\u00ea c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea m\u00e0 th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t nh\u1ecf h\u01a1n th\u1eddi h\u1ea1n c\u1ee7a lo\u1ea1i \u0111\u1ea5t quy \u0111\u1ecbnh 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 th\u00ec gi\u00e1 \u0111\u1ea5t c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n\n
\n

Gi\u00e1 \u0111\u1ea5t c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/p>\n<\/td>\n

\n

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

\n

Gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t<\/p>\n<\/td>\n

\n

x Th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t<\/p>\n<\/td>\n<\/tr>\n

\n

70 n\u0103m<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/a>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.<\/p>\n

c) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t:<\/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, bao g\u1ed3m c\u1ea3 \u0111\u1ea5t k\u00e8m theo l\u00e0 gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng.<\/p>\n

\u2013 Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t mua theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ea5u gi\u00e1, \u0111\u1ea5u th\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u gi\u00e1, \u0111\u1ea5u th\u1ea7u l\u00e0 gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1, \u0111\u1ea5u th\u1ea7u th\u1ef1c t\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1, \u0111\u1ea5u th\u1ea7u th\u1ef1c t\u1ebf theo bi\u00ean b\u1ea3n tr\u00fang \u0111\u1ea5u gi\u00e1, \u0111\u1ea5u th\u1ea7u ho\u1eb7c theo v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t k\u1ebft qu\u1ea3 \u0111\u1ea5u gi\u00e1, \u0111\u1ea5u th\u1ea7u (n\u1ebfu c\u00f3) c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

\u2013 Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0 nhi\u1ec1u t\u1ea7ng nhi\u1ec1u h\u1ed9 \u1edf, nh\u00e0 chung c\u01b0 bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5. Gi\u00e1 tr\u1ecb \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 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 nh\u00e2n v\u1edbi h\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5. H\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 53\/2011\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2011 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\u00a0Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p\u00a0v\u00e0 c\u00e1c v\u0103n b\u1ea3n thay th\u1ebf, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/p>\n

<\/a>d) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 nh\u00e0, \u0111\u1ea5t t\u1ea1i h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0, h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t 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.<\/p>\n

<\/a>2. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 s\u00fang s\u0103n, s\u00fang d\u00f9ng \u0111\u1ec3 t\u1eadp luy\u1ec7n, thi \u0111\u1ea5u th\u1ec3 thao, t\u00e0u th\u1ee7y, k\u1ec3 c\u1ea3 s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y, t\u00e0u ng\u1ea7m, t\u00e0u l\u1eb7n, thuy\u1ec1n, k\u1ec3 c\u1ea3 du thuy\u1ec1n, t\u00e0u bay quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4, kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;\u00a0<\/a>v\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y, th\u00e2n m\u00e1y (block) c\u1ee7a t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3, kho\u1ea3n 4, kho\u1ea3n 5, kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;\u00a0<\/a>r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4, xe \u00f4 t\u00f4 chuy\u00ean d\u00f9ng, xe m\u00e1y chuy\u00ean d\u00f9ng l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n.<\/p>\n

Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u sau:<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua b\u00e1n trong n\u01b0\u1edbc l\u00e0 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3).<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc l\u00e0 gi\u00e1 theo Th\u00f4ng b\u00e1o c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ch\u00ednh h\u00e3ng.<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n t\u1ef1 s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o ho\u1eb7c thu\u00ea s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o l\u00e0 gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, bao g\u1ed3m thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n t\u1ef1 s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o ho\u1eb7c thu\u00ea s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o m\u00e0 kh\u00f4ng c\u00f3 gi\u00e1 b\u00e1n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng l\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, c\u1ed9ng (+) thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), c\u1ed9ng (+) thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3).<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng nh\u1eadp kh\u1ea9u) l\u00e0 tr\u1ecb gi\u00e1 t\u00ednh thu\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 (n\u1ebfu c\u00f3), c\u1ed9ng (+) thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), c\u1ed9ng (+) thu\u1ebf gi\u00e1 tr\u1ecb gi\u00e1 t\u0103ng (n\u1ebfu c\u00f3); ho\u1eb7c l\u00e0 gi\u00e1 theo Th\u00f4ng b\u00e1o c\u1ee7a doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thay m\u1eb7t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 bao g\u1ed3m c\u1ea3 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n.<\/p>\n

\u2013 Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 tr\u00ean \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u01a1 quan thu\u1ebf; gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, bao g\u1ed3m thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3).<\/p>\n

<\/a>3. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 \u00f4 t\u00f4, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 xe \u00f4 t\u00f4 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u00f4 t\u00f4) v\u00e0 xe m\u00e1y quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0<\/a>(tr\u1eeb r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4, xe \u00f4 t\u00f4 chuy\u00ean d\u00f9ng, xe m\u00e1y chuy\u00ean d\u00f9ng) l\u00e0 gi\u00e1 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh v\u1ec1 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.<\/p>\n

a) 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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e2y d\u1ef1ng B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/p>\n

Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u1eebng lo\u1ea1i \u00f4 t\u00f4, xe m\u00e1y (\u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4, xe m\u00e1y l\u00e0 theo ki\u1ec3u lo\u1ea1i xe; \u0111\u1ed1i v\u1edbi xe t\u1ea3i l\u00e0 theo n\u01b0\u1edbc s\u1ea3n xu\u1ea5t, nh\u00e3n hi\u1ec7u, kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng chuy\u00ean ch\u1edf cho ph\u00e9p tham gia giao th\u00f4ng; \u0111\u1ed1i v\u1edbi xe kh\u00e1ch l\u00e0 theo n\u01b0\u1edbc s\u1ea3n xu\u1ea5t, nh\u00e3n hi\u1ec7u, s\u1ed1 ng\u01b0\u1eddi cho ph\u00e9p ch\u1edf k\u1ec3 c\u1ea3 l\u00e1i xe) \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n

<\/a>b) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh lo\u1ea1i \u00f4 t\u00f4, xe m\u00e1y m\u1edbi 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 th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y quy\u1ebft \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a t\u1eebng lo\u1ea1i \u00f4 t\u00f4, xe m\u00e1y m\u1edbi ph\u00e1t sinh (\u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4, xe m\u00e1y l\u00e0 theo ki\u1ec3u lo\u1ea1i xe; \u0111\u1ed1i v\u1edbi xe t\u1ea3i l\u00e0 theo n\u01b0\u1edbc s\u1ea3n xu\u1ea5t, nh\u00e3n hi\u1ec7u, kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng chuy\u00ean ch\u1edf cho ph\u00e9p tham gia giao th\u00f4ng; \u0111\u1ed1i v\u1edbi xe kh\u00e1ch l\u00e0 theo n\u01b0\u1edbc s\u1ea3n xu\u1ea5t, nh\u00e3n hi\u1ec7u, s\u1ed1 ng\u01b0\u1eddi cho ph\u00e9p ch\u1edf k\u1ec3 c\u1ea3 l\u00e1i xe).<\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh lo\u1ea1i \u00f4 t\u00f4, xe m\u00e1y m\u1edbi ch\u01b0a c\u00f3 trong B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u1eb7c \u00f4 t\u00f4, xe m\u00e1y c\u00f3 trong B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u00f4 t\u00f4, xe m\u00e1y tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u0103ng ho\u1eb7c gi\u1ea3m t\u1eeb 5% tr\u1edf l\u00ean so v\u1edbi gi\u00e1 t\u1ea1i B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec C\u1ee5c Thu\u1ebf t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y m\u00f9ng 5 c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd.<\/p>\n

<\/a>B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh v\u1ec1 B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung tr\u01b0\u1edbc ng\u00e0y 25 c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd \u0111\u1ec3 \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo. B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung \u0111\u01b0\u1ee3c ban h\u00e0nh theo quy \u0111\u1ecbnh v\u1ec1 ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o trung b\u00ecnh c\u1ed9ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u01a1 quan thu\u1ebf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

<\/a>4. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng (tr\u1eeb nh\u00e0, \u0111\u1ea5t; t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng nh\u1eadp kh\u1ea9u; t\u00e0i s\u1ea3n mua theo ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n x\u00e1c l\u1eadp s\u1edf h\u1eefu to\u00e0n d\u00e2n \u0111\u00e3 qua s\u1eed d\u1ee5ng) l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i t\u00ednh theo th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

\u0110\u1ed1i v\u1edbi \u00f4 t\u00f4, xe m\u00e1y \u0111\u00e3 qua s\u1eed d\u1ee5ng th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a \u00f4 t\u00f4, xe m\u00e1y m\u1edbi trong B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (\u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4, xe m\u00e1y l\u00e0 theo ki\u1ec3u lo\u1ea1i xe; \u0111\u1ed1i v\u1edbi xe t\u1ea3i l\u00e0 theo n\u01b0\u1edbc s\u1ea3n xu\u1ea5t, nh\u00e3n hi\u1ec7u, kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng chuy\u00ean ch\u1edf cho ph\u00e9p tham gia giao th\u00f4ng; \u0111\u1ed1i v\u1edbi xe kh\u00e1ch l\u00e0 theo n\u01b0\u1edbc s\u1ea3n xu\u1ea5t, nh\u00e3n hi\u1ec7u, s\u1ed1 ng\u01b0\u1eddi cho ph\u00e9p ch\u1edf k\u1ec3 c\u1ea3 l\u00e1i xe). Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a \u00f4 t\u00f4, xe m\u00e1y m\u1edbi trong B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a \u00f4 t\u00f4, xe m\u00e1y \u0111\u00e3 qua s\u1eed d\u1ee5ng l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a ki\u1ec3u lo\u1ea1i xe t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u00e3 c\u00f3 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/p>\n

5. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p l\u00e0 gi\u00e1 tr\u1ea3 m\u1ed9t l\u1ea7n (kh\u00f4ng bao g\u1ed3m l\u00e3i tr\u1ea3 g\u00f3p) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, bao g\u1ed3m c\u1ea3 thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3), thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3).<\/p>\n

<\/a>6. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua theo ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n x\u00e1c l\u1eadp s\u1edf h\u1eefu to\u00e0n d\u00e2n l\u00e0 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>\n

<\/a>\u0110i\u1ec1u 8. M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 (%)<\/b><\/p>\n

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

2. S\u00fang s\u0103n; s\u00fang d\u00f9ng \u0111\u1ec3 t\u1eadp luy\u1ec7n, thi \u0111\u1ea5u th\u1ec3 thao: M\u1ee9c thu l\u00e0 2%.<\/p>\n

<\/a>3. T\u00e0u th\u1ee7y, k\u1ec3 c\u1ea3 s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y, t\u00e0u ng\u1ea7m, t\u00e0u l\u1eb7n; thuy\u1ec1n, k\u1ec3 c\u1ea3 du thuy\u1ec1n; t\u00e0u bay: M\u1ee9c thu l\u00e0 1%.<\/p>\n

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

Ri\u00eang:<\/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 thu l\u00e0 5%.<\/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 v\u1edbi m\u1ee9c thu l\u00e0 5%.<\/p>\n

<\/a>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 xe \u00f4 t\u00f4: M\u1ee9c thu l\u00e0 2%.<\/p>\n

Ri\u00eang:<\/p>\n

<\/a>a) \u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (bao g\u1ed3m c\u1ea3 xe con pick-up): 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 thu quy \u0111\u1ecbnh chung t\u1ea1i \u0111i\u1ec3m n\u00e0y.<\/p>\n

<\/a>b) \u00d4 t\u00f4 pick-up ch\u1edf h\u00e0ng c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng chuy\u00ean ch\u1edf cho ph\u00e9p tham gia giao th\u00f4ng nh\u1ecf h\u01a1n 950 kg v\u00e0 c\u00f3 t\u1eeb 5 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng, \u00d4 t\u00f4 t\u1ea3i VAN c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng chuy\u00ean ch\u1edf cho ph\u00e9p tham gia giao th\u00f4ng nh\u1ecf h\u01a1n 950 kg n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u v\u1edbi m\u1ee9c thu b\u1eb1ng 60% m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng.<\/p>\n

<\/a>c) \u00d4 t\u00f4 \u0111i\u1ec7n ch\u1ea1y pin:<\/p>\n

\u2013 Trong v\u00f2ng 3 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh: n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u v\u1edbi m\u1ee9c thu l\u00e0 0%.<\/p>\n

\u2013 Trong v\u00f2ng 2 n\u0103m ti\u1ebfp theo: n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u v\u1edbi m\u1ee9c thu b\u1eb1ng 50% m\u1ee9c thu \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1ea1y x\u0103ng, d\u1ea7u c\u00f3 c\u00f9ng s\u1ed1 ch\u1ed7 ng\u1ed3i.<\/p>\n

<\/a>d) C\u00e1c lo\u1ea1i \u00f4 t\u00f4 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n n\u00e0y: 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.<\/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 xe \u00f4 t\u00f4 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/p>\n

<\/a>6. \u0110\u1ed1i v\u1edbi v\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y, th\u00e2n m\u00e1y (block) quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 8 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0<\/a>\u0111\u01b0\u1ee3c thay th\u1ebf v\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.<\/p>\n

7. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu \u00f4 t\u00f4, xe m\u00e1y l\u1ea7n \u0111\u1ea7u, n\u1ebfu chuy\u1ec3n nh\u01b0\u1ee3ng cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ho\u1eb7c chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng m\u00e0 kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu \u00f4 t\u00f4, xe m\u00e1y n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1edbi m\u1ee9c thu l\u1ea7n \u0111\u1ea7u tr\u00ean gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

8. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u00f4 t\u00f4, xe m\u00e1y x\u00e1c l\u1eadp s\u1edf h\u1eefu to\u00e0n d\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 \u00f4 t\u00f4, xe m\u00e1y x\u00e1c l\u1eadp s\u1edf h\u1eefu to\u00e0n d\u00e2n c\u00f3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu tr\u01b0\u1edbc \u0111\u00f3 th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu \u00f4 t\u00f4, xe m\u00e1y n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1edbi m\u1ee9c thu l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i.<\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u00f4 t\u00f4, xe m\u00e1y x\u00e1c l\u1eadp s\u1edf h\u1eefu to\u00e0n d\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 \u00f4 t\u00f4, xe m\u00e1y x\u00e1c l\u1eadp s\u1edf h\u1eefu to\u00e0n d\u00e2n kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu tr\u01b0\u1edbc \u0111\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh vi\u1ec7c \u0111\u00e3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu tr\u01b0\u1edbc \u0111\u00f3 th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu \u00f4 t\u00f4, xe m\u00e1y n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1edbi m\u1ee9c thu l\u1ea7n \u0111\u1ea7u.<\/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\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.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>\n

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

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

<\/a>\u0110i\u1ec1u 9. Ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/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.<\/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\u00a0<\/a>kho\u1ea3n 10 \u0110i\u1ec1u 10 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\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n \u0111\u1ed5i, t\u1eb7ng cho.<\/p>\n

3. Th\u1ee7 t\u1ee5c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/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.<\/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.<\/p>\n

<\/a>\u0110i\u1ec1u 10. Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/b><\/p>\n

<\/a>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\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

<\/a>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:<\/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 \u0111i\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

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\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.<\/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 \u0111i\u1ec3m 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.<\/p>\n

3. \u0110\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao ho\u1eb7c cho thu\u00ea theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch sau \u0111\u00e2y:<\/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.<\/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.<\/p>\n

<\/a>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, bao g\u1ed3m c\u1ea3 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, \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 n\u1ebfu \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ec3 cho thu\u00ea ho\u1eb7c t\u1ef1 s\u1eed d\u1ee5ng th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/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, l\u00e0m mu\u1ed1i.<\/p>\n

<\/a>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\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/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.<\/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.<\/p>\n

<\/a>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.<\/p>\n

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

<\/a>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.<\/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\u00a0Lu\u1eadt Nh\u00e0 \u1edf.<\/p>\n

<\/a>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.<\/p>\n

<\/a>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.<\/p>\n

<\/a>14. Nh\u00e0, \u0111\u1ea5t thu\u1ed9c t\u00e0i s\u1ea3n c\u00f4ng 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.<\/p>\n

<\/a>15. Nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, t\u00e1i \u0111\u1ecbnh c\u01b0 (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.<\/p>\n

Vi\u1ec7c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb thu h\u1ed3i nh\u00e0, \u0111\u1ea5t.<\/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:<\/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.<\/p>\n

b) T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n h\u00f3a th\u00e0nh 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, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

<\/a>c) T\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng chung c\u1ee7a h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean gia \u0111\u00ecnh khi ph\u00e2n chia t\u00e0i s\u1ea3n \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt cho c\u00e1c th\u00e0nh vi\u00ean gia \u0111\u00ecnh \u0111\u0103ng k\u00fd l\u1ea1i; t\u00e0i s\u1ea3n h\u1ee3p nh\u1ea5t c\u1ee7a v\u1ee3 ch\u1ed3ng sau khi k\u1ebft h\u00f4n; t\u00e0i s\u1ea3n ph\u00e2n chia cho v\u1ee3, ch\u1ed3ng khi ly h\u00f4n theo b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt c\u1ee7a T\u00f2a \u00e1n.<\/p>\n

<\/a>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 khi \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n do gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb m\u1ea5t, r\u00e1ch n\u00e1t, \u1ed1, nh\u00f2e, h\u01b0 h\u1ecfng. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i k\u00ea khai, l\u00e0m th\u1ee7 t\u1ee5c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/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.<\/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\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai\u00a0t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n

g) Tr\u01b0\u1eddng h\u1ee3p khi \u0111\u0103ng k\u00fd l\u1ea1i quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 kh\u00f4ng thay \u0111\u1ed5i ng\u01b0\u1eddi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/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:<\/p>\n

<\/a>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; doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, h\u1ee3p t\u00e1c x\u00e3 gi\u1ea3i th\u1ec3, ph\u00e2n chia ho\u1eb7c r\u00fat v\u1ed1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00e0nh vi\u00ean \u0111\u00e3 g\u00f3p tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

<\/a>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.<\/p>\n

<\/a>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\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.<\/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\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.<\/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.<\/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 b\u1ee5i, xe h\u00fat ch\u1ea5t th\u1ea3i; xe \u00f4 t\u00f4 chuy\u00ean d\u00f9ng, xe m\u00e1y 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.<\/p>\n

<\/a>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.<\/p>\n

<\/a>23. T\u00e0u c\u00e1 (bao g\u1ed3m t\u00e0u \u0111\u00e1nh b\u1eaft ngu\u1ed3n l\u1ee3i th\u1ee7y s\u1ea3n, t\u00e0u h\u1eadu c\u1ea7n \u0111\u00e1nh b\u1eaft ngu\u1ed3n l\u1ee3i th\u1ee7y s\u1ea3n); v\u1ecf, t\u1ed5ng th\u00e0nh m\u00e1y, th\u00e2n m\u00e1y (block) c\u1ee7a t\u00e0u c\u00e1 \u0111\u01b0\u1ee3c thay th\u1ebf v\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

24. V\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y, th\u00e2n m\u00e1y (block) quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 8 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0\u0111\u01b0\u1ee3c thay th\u1ebf v\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i trong th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh.<\/p>\n

<\/a>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. Nh\u00e0 x\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e2n c\u1ea5p c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/p>\n

<\/a>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.<\/p>\n

<\/a>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 kh\u00e1ch cao t\u1ed1c (T\u00e0u cao t\u1ed1c ch\u1edf kh\u00e1ch), t\u00e0u thu gom r\u00e1c v\u00e0 t\u00e0u th\u1ee7y, thuy\u1ec1n v\u1eadn t\u1ea3i c\u00f4ng-ten-n\u01a1.<\/p>\n

C\u00e1c ph\u01b0\u01a1ng ti\u1ec7n n\u00eau tr\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao th\u00f4ng \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh (k\u1ec3 c\u1ea3 v\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y, th\u00e2n m\u00e1y (block) t\u01b0\u01a1ng \u1ee9ng l\u1eafp thay th\u1ebf v\u00e0o c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n n\u00e0y).<\/p>\n

<\/a>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.<\/p>\n

<\/a>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.<\/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.<\/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.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>\n

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

<\/a>KHAI, N\u1ed8P V\u00c0 QU\u1ea2N L\u00dd L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/b><\/p>\n

<\/a>\u0110i\u1ec1u 11. Khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

<\/a>2. D\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf k\u00fd s\u1ed1 v\u00e0 cung c\u1ea5p l\u00ean C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia, c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ch\u1ee9ng t\u1eeb b\u1ea3n gi\u1ea5y \u0111\u1ec3 c\u01a1 quan c\u1ea3nh s\u00e1t giao th\u00f4ng, c\u01a1 quan t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 k\u1ebft n\u1ed1i v\u1edbi C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia truy c\u1eadp, khai th\u00e1c d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/p>\n

<\/a>\u0110i\u1ec1u 12. Qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/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 tr\u01b0\u1edbc b\u1ea1 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.<\/p>\n

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

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

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

1. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>\n

<\/a>a) X\u00e2y d\u1ef1ng, ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh v\u1ec1 B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung v\u00e0 quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c giao theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

b) T\u1ed5ng k\u1ebft, \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n v\u00e0 \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 \u0111i\u1ec7n ch\u1ea1y pin tr\u01b0\u1edbc 6 th\u00e1ng khi k\u1ebft th\u00fac giai \u0111o\u1ea1n \u00e1p d\u1ee5ng m\u1ee9c thu quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 5 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

2. B\u1ed9 Giao th\u00f4ng v\u1eadn t\u1ea3i, B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng, B\u1ed9 X\u00e2y d\u1ef1ng, B\u1ed9 C\u00f4ng an v\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>\n

a) X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u, ch\u1ec9 \u0111\u1ea1o t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan truy c\u1eadp, khai th\u00e1c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 tr\u00ean C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia \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.<\/p>\n

b) K\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u v\u1ec1 th\u00f4ng tin t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo c\u00e1c ti\u00eau ch\u00ed t\u1ea1i m\u1eabu T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u00e0 theo quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c li\u00ean th\u00f4ng \u0111i\u1ec7n t\u1eed.<\/p>\n

<\/a>3. B\u1ed9 Giao th\u00f4ng v\u1eadn t\u1ea3i (C\u1ee5c \u0110\u0103ng ki\u1ec3m Vi\u1ec7t Nam) c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u00e2n lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh.<\/p>\n

<\/a>4. \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>\n

a) Ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

b) Tr\u00ecnh 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 m\u1ee9c thu t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng theo\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

5. 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 kh\u00e1c c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

<\/a>\u0110i\u1ec1u 14. \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 3 n\u0103m 2022.<\/p>\n

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

a) M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u00e0 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0, \u00f4 t\u00f4, xe m\u00e1y ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng, B\u1ed9 T\u00e0i ch\u00ednh cho \u0111\u1ebfn khi H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ban h\u00e0nh m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u1edbi \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng, \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u1edbi \u0111\u1ed1i v\u1edbi nh\u00e0 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u1edbi \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, xe m\u00e1y theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

b) M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 \u0111i\u1ec7n ch\u1ea1y pin th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

c) 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 xe \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trong n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2021\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 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 xe \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trong n\u01b0\u1edbc \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 5 n\u0103m 2022.<\/p>\n

3. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y b\u00e3i b\u1ecf:<\/p>\n

a) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 140\/2016\/N\u0110-CP ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/p>\n

b) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2019\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 02 n\u0103m 2019 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 140\/2016\/N\u0110-CP ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.\u00a0<\/p>\n\n\n\n
\n

\u00a0<\/p>\n

N\u01a1i nh\u1eadn:
<\/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\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 \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 tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
\u2013 C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\u2013 VPCP: BTCN, c\u00e1c PCN, TG\u0110 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 (2b).<\/p>\n<\/td>\n

\n

TM. CH\u00cdNH PH\u1ee6
KT. TH\u1ee6 T\u01af\u1edaNG
PH\u00d3 TH\u1ee6 T\u01af\u1edaNG



L\u00ea Minh Kh\u00e1i<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb Ngh\u1ecb \u0111\u1ecbnh 51\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 10\/2022\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 10\/2022\/N\u0110-CP 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.\u00a0 CH\u00cdNH PH\u1ee6\u2014\u2014- 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 S\u1ed1: 10\/2022\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y […]<\/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\/44050"}],"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=44050"}],"version-history":[{"count":2,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/44050\/revisions"}],"predecessor-version":[{"id":44053,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/44050\/revisions\/44053"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=44050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=44050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=44050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}