{"id":5596,"date":"2015-01-27T00:53:00","date_gmt":"2015-01-26T17:53:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=5596"},"modified":"2020-05-05T15:02:56","modified_gmt":"2020-05-05T08:02:56","slug":"thong-tu-2572016tt-btc-quy-dinh-muc-phi-cong-chung","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-2572016tt-btc-quy-dinh-muc-phi-cong-chung\/","title":{"rendered":"Th\u00f4ng t\u01b0 257\/2016\/TT-BTC quy \u0111\u1ecbnh m\u1ee9c ph\u00ed c\u00f4ng ch\u1ee9ng"},"content":{"rendered":"\n

Th\u00f4ng t\u01b0 257\/2016\/TT-BTC quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u00ed c\u00f4ng ch\u1ee9ng; ph\u00ed ch\u1ee9ng th\u1ef1c b\u1ea3n sao t\u1eeb b\u1ea3n ch\u00ednh, ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd trong gi\u1ea5y t\u1edd, v\u0103n b\u1ea3n; ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng; ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng; l\u1ec7 ph\u00ed c\u1ea5p th\u1ebb c\u00f4ng ch\u1ee9ng vi\u00ean.<\/span><\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n\u2014\u2014\u2013<\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n\u2014\u2014\u2014\u2014\u2014<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 257\/2016\/TT-BTC<\/p>\n<\/td>\n

\n

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

\u00a0<\/span>TH\u00d4NG T\u01af<\/b><\/p>\n

QUY \u0110\u1ecaNH M\u1ee8C THU, CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P, QU\u1ea2N L\u00dd, S\u1eec D\u1ee4NG PH\u00cd C\u00d4NG CH\u1ee8NG; PH\u00cd CH\u1ee8NG TH\u1ef0C; PH\u00cd TH\u1ea8M \u0110\u1ecaNH TI\u00caU CHU\u1ea8N, \u0110I\u1ec0U KI\u1ec6N H\u00c0NH NGH\u1ec0 C\u00d4NG CH\u1ee8NG; PH\u00cd TH\u1ea8M \u0110\u1ecaNH \u0110I\u1ec0U KI\u1ec6N HO\u1ea0T \u0110\u1ed8NG V\u0102N PH\u00d2NG C\u00d4NG CH\u1ee8NG; L\u1ec6 PH\u00cd C\u1ea4P TH\u1eba C\u00d4NG CH\u1ee8NG VI\u00caN<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;
\nC\u0103n c\u1ee9 Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2015;
\nC\u0103n c\u1ee9 Lu\u1eadt c\u00f4ng ch\u1ee9ng ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2014;
\nC\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;
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;
\nTheo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf,
\nB\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u00ed c\u00f4ng ch\u1ee9ng; ph\u00ed ch\u1ee9ng th\u1ef1c; ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng; ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng; l\u1ec7 ph\u00ed c\u1ea5p th\u1ebb c\u00f4ng ch\u1ee9ng vi\u00ean, nh\u01b0 sau:<\/i><\/p>\n

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

1. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u00ed c\u00f4ng ch\u1ee9ng; ph\u00ed ch\u1ee9ng th\u1ef1c b\u1ea3n sao t\u1eeb b\u1ea3n ch\u00ednh, ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd trong gi\u1ea5y t\u1edd, v\u0103n b\u1ea3n; ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng; ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng; l\u1ec7 ph\u00ed c\u1ea5p th\u1ebb c\u00f4ng ch\u1ee9ng vi\u00ean.<\/span><\/p>\n

2. Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

a) <\/span>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n y\u00eau c\u1ea7u c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch, b\u1ea3n d\u1ecbch, y\u00eau c\u1ea7u l\u01b0u gi\u1eef di ch\u00fac, c\u1ea5p b\u1ea3n sao v\u0103n b\u1ea3n c\u00f4ng ch\u1ee9ng; y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c b\u1ea3n sao t\u1eeb b\u1ea3n ch\u00ednh, ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd trong gi\u1ea5y t\u1edd, v\u0103n b\u1ea3n; y\u00eau c\u1ea7u <\/span>th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng, th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p th\u1ebb c\u00f4ng ch\u1ee9ng.<\/span><\/p>\n

b) T<\/span>\u1ed5 ch\u1ee9c thu ph\u00ed c\u00f4ng ch\u1ee9ng; ph\u00ed ch\u1ee9ng th\u1ef1c; ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng; ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng; l\u1ec7 ph\u00ed c\u1ea5p th\u1ebb c\u00f4ng ch\u1ee9ng vi\u00ean;<\/span><\/p>\n

c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u00ed c\u00f4ng ch\u1ee9ng; ph\u00ed ch\u1ee9ng th\u1ef1c; ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng; ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng; l\u1ec7 ph\u00ed c\u1ea5p th\u1ebb c\u00f4ng ch\u1ee9ng vi\u00ean.<\/span><\/p>\n

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

1. T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi y\u00eau c\u1ea7u c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch, b\u1ea3n d\u1ecbch, l\u01b0u gi\u1eef di ch\u00fac, c\u1ea5p b\u1ea3n sao v\u0103n b\u1ea3n c\u00f4ng ch\u1ee9ng ph\u1ea3i n\u1ed9p ph\u00ed c\u00f4ng ch\u1ee9ng.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c b\u1ea3n sao t\u1eeb b\u1ea3n ch\u00ednh, ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd trong gi\u1ea5y t\u1edd, v\u0103n b\u1ea3n ph\u1ea3i n\u1ed9p ph\u00ed ch\u1ee9ng th\u1ef1c.<\/span><\/p>\n

3. C\u00e1 nh\u00e2n khi n\u1ed9p h\u1ed3 s\u01a1 tham d\u1ef1 ki\u1ec3m tra k\u1ebft qu\u1ea3 t\u1eadp s\u1ef1 h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng \u0111\u1ec3 b\u1ed5 nhi\u1ec7m c\u00f4ng ch\u1ee9ng vi\u00ean ho\u1eb7c c\u00e1 nh\u00e2n khi n\u1ed9p h\u1ed3 s\u01a1 b\u1ed5 nhi\u1ec7m l\u1ea1i c\u00f4ng ch\u1ee9ng vi\u00ean th\u00ec ph\u1ea3i n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng.<\/span><\/p>\n

4. T\u1ed5 ch\u1ee9c khi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng ph\u1ea3i n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng.<\/span><\/p>\n

5. C\u00e1 nh\u00e2n khi \u0111\u01b0\u1ee3c c\u1ea5p m\u1edbi, c\u1ea5p l\u1ea1i th\u1ebb c\u00f4ng ch\u1ee9ng vi\u00ean ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed c\u1ea5p th\u1ebb c\u00f4ng ch\u1ee9ng vi\u00ean.<\/span><\/p>\n

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

1. Ph\u00f2ng C\u00f4ng ch\u1ee9ng l\u00e0 t\u1ed5 ch\u1ee9c thu ph\u00ed c\u00f4ng ch\u1ee9ng, ph\u00ed ch\u1ee9ng th\u1ef1c.<\/span><\/p>\n

2. V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng l\u00e0 t\u1ed5 ch\u1ee9c thu ph\u00ed c\u00f4ng ch\u1ee9ng, ph\u00ed ch\u1ee9ng th\u1ef1c.<\/span><\/p>\n

3. C\u1ee5c B\u1ed5 tr\u1ee3 t\u01b0 ph\u00e1p (B\u1ed9 T\u01b0 ph\u00e1p) l\u00e0 t\u1ed5 ch\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng.<\/span><\/p>\n

4. S\u1edf T\u01b0 ph\u00e1p c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 S\u1edf T\u01b0 ph\u00e1p) l\u00e0 t\u1ed5 ch\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng v\u00e0 l\u1ec7 ph\u00ed c\u1ea5p th\u1ebb c\u00f4ng ch\u1ee9ng vi\u00ean.<\/span><\/p>\n

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

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

1. M\u1ee9c thu ph\u00ed c\u00f4ng ch\u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t \u0111\u1ed1i v\u1edbi Ph\u00f2ng C\u00f4ng ch\u1ee9ng v\u00e0 V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb thu ph\u00ed l\u00e0 V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng th\u00ec m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u00e3 bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

2. M\u1ee9c thu ph\u00ed c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch:<\/span><\/p>\n

a) M\u1ee9c thu ph\u00ed \u0111\u1ed1i v\u1edbi vi\u1ec7c c\u00f4ng ch\u1ee9ng c\u00e1c h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch sau \u0111\u00e2y \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n

a1) C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng, cho, chia, t\u00e1ch, nh\u1eadp, \u0111\u1ed5i, g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: T\u00ednh tr\u00ean gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

a2) C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng, cho, chia t\u00e1ch, nh\u1eadp, \u0111\u1ed5i, <\/b>g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t bao g\u1ed3m nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t: T\u00ednh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, gi\u00e1 tr\u1ecb nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t.<\/span><\/p>\n

a3) C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, t\u1eb7ng cho t\u00e0i s\u1ea3n kh\u00e1c, g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n kh\u00e1c: T\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/span><\/p>\n

a4) C\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n tho\u1ea3 thu\u1eadn ph\u00e2n chia di s\u1ea3n, v\u0103n b\u1ea3n khai nh\u1eadn di s\u1ea3n: T\u00ednh tr\u00ean gi\u00e1 tr\u1ecb di s\u1ea3n.<\/span><\/p>\n

a5) C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng vay ti\u1ec1n: T\u00ednh tr\u00ean gi\u00e1 tr\u1ecb kho\u1ea3n vay.<\/span><\/p>\n

a6) C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n, c\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n: T\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n; tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n, c\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n c\u00f3 ghi gi\u00e1 tr\u1ecb kho\u1ea3n vay th\u00ec t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb kho\u1ea3n vay.<\/span><\/p>\n

a7) C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, th\u01b0\u01a1ng m\u1ea1i, \u0111\u1ea7u t\u01b0, kinh doanh: T\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n

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

\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch<\/b><\/p>\n<\/td>\n

\n

M\u1ee9c thu
\n<\/b>(\u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p)<\/i><\/p>\n<\/td>\n<\/tr>\n

1<\/td>\nD\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng<\/td>\n50 ngh\u00ecn<\/td>\n<\/tr>\n
2<\/td>\nT\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/td>\n100 ngh\u00ecn<\/td>\n<\/tr>\n
3<\/td>\nT\u1eeb tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 01 t\u1ef7 \u0111\u1ed3ng<\/td>\n0,1% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch<\/td>\n<\/tr>\n
4<\/td>\nT\u1eeb tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 03 t\u1ef7 \u0111\u1ed3ng<\/td>\n01 tri\u1ec7u \u0111\u1ed3ng + 0,06% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 01 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n
5<\/td>\nT\u1eeb tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 05 t\u1ef7 \u0111\u1ed3ng<\/td>\n2,2 tri\u1ec7u \u0111\u1ed3ng + 0,05% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n
6<\/td>\nT\u1eeb tr\u00ean 05 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 10 t\u1ef7 \u0111\u1ed3ng<\/td>\n3,2 tri\u1ec7u \u0111\u1ed3ng + 0,04% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 05 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n
7<\/td>\nT\u1eeb tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 100 t\u1ef7 \u0111\u1ed3ng<\/td>\n5,2 tri\u1ec7u \u0111\u1ed3ng + 0,03% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng.<\/td>\n<\/tr>\n
8<\/td>\nTr\u00ean 100 t\u1ef7 \u0111\u1ed3ng<\/td>\n32,2 tri\u1ec7u \u0111\u1ed3ng + 0,02% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 100 t\u1ef7 \u0111\u1ed3ng (m\u1ee9c thu t\u1ed1i \u0111a l\u00e0 70 tri\u1ec7u \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b) M\u1ee9c thu ph\u00ed \u0111\u1ed1i v\u1edbi vi\u1ec7c c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; thu\u00ea nh\u00e0 \u1edf; thu\u00ea, thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n:<\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

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

\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch (t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea)<\/b><\/p>\n<\/td>\n

\n

M\u1ee9c thu
\n<\/b>(\u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

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

D\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng<\/td>\n40 ngh\u00ecn<\/td>\n<\/tr>\n
\n

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

T\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/td>\n80 ngh\u00ecn<\/td>\n<\/tr>\n
\n

3<\/p>\n<\/td>\n

T\u1eeb tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 01 t\u1ef7 \u0111\u1ed3ng<\/td>\n0,08% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch<\/td>\n<\/tr>\n
\n

4<\/p>\n<\/td>\n

T\u1eeb tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 03 t\u1ef7 \u0111\u1ed3ng<\/td>\n800 ngh\u00ecn \u0111\u1ed3ng + 0,06% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 01 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n
\n

5<\/p>\n<\/td>\n

T\u1eeb tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 05 t\u1ef7 \u0111\u1ed3ng<\/td>\n02 tri\u1ec7u \u0111\u1ed3ng + 0,05% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n
\n

6<\/p>\n<\/td>\n

T\u1eeb tr\u00ean 05 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 10 t\u1ef7 \u0111\u1ed3ng<\/td>\n03 tri\u1ec7u \u0111\u1ed3ng + 0,04% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 05 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n
\n

7<\/p>\n<\/td>\n

T\u1eeb tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng<\/td>\n05 tri\u1ec7u \u0111\u1ed3ng + 0,03% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng (m\u1ee9c thu t\u1ed1i \u0111a l\u00e0 8 tri\u1ec7u \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

c) M\u1ee9c thu ph\u00ed \u0111\u1ed1i v\u1edbi vi\u1ec7c c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ea5u gi\u00e1 (t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n) \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n
\n

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

\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/b><\/p>\n<\/td>\n

\n

M\u1ee9c thu
\n<\/b>(\u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

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

D\u01b0\u1edbi 5 t\u1ef7 \u0111\u1ed3ng<\/td>\n\n

100 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n

\n

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

T\u1eeb 5 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 20 t\u1ef7 \u0111\u1ed3ng<\/td>\n\n

300 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

Tr\u00ean 20 t\u1ef7 \u0111\u1ed3ng<\/td>\n\n

500 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

d) \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u1ec1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u00ednh ph\u00ed c\u00f4ng ch\u1ee9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo tho\u1ea3 thu\u1eadn c\u1ee7a c\u00e1c b\u00ean trong h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch \u0111\u00f3; tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t, gi\u00e1 t\u00e0i s\u1ea3n do c\u00e1c b\u00ean tho\u1ea3 thu\u1eadn th\u1ea5p h\u01a1n m\u1ee9c gi\u00e1 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng ch\u1ee9ng th\u00ec gi\u00e1 tr\u1ecb t\u00ednh ph\u00ed c\u00f4ng ch\u1ee9ng t\u00ednh nh\u01b0 sau:<\/p>\n

Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u00ednh ph\u00ed c\u00f4ng ch\u1ee9ng = Di\u1ec7n t\u00edch \u0111\u1ea5t, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n ghi trong h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch (x) Gi\u00e1 \u0111\u1ea5t, gi\u00e1 t\u00e0i s\u1ea3n do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/p>\n

3. M\u1ee9c ph\u00ed \u0111\u1ed1i v\u1edbi vi\u1ec7c c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch kh\u00f4ng theo gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

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

\n

Lo\u1ea1i vi\u1ec7c<\/b><\/p>\n<\/td>\n

\n

M\u1ee9c thu
\n<\/b>(\u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p)<\/i><\/p>\n<\/td>\n<\/tr>\n

1<\/td>\nC\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n \u0111\u1ed5i quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p<\/td>\n\n

40 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n

2<\/td>\nC\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng b\u1ea3o l\u00e3nh<\/td>\n\n

100 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n

3<\/td>\nC\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n<\/td>\n\n

50 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n

4<\/td>\nC\u00f4ng ch\u1ee9ng gi\u1ea5y \u1ee7y quy\u1ec1n<\/td>\n\n

20 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n

5<\/td>\nC\u00f4ng ch\u1ee9ng vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch (Tr\u01b0\u1eddng h\u1ee3p s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch th\u00ec \u00e1p d\u1ee5ng m\u1ee9c thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n t\u0103ng t\u1ea1i \u0111i\u1ec3m a, b, c kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y)<\/td>\n\n

40 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n

6<\/td>\nC\u00f4ng ch\u1ee9ng vi\u1ec7c h\u1ee7y b\u1ecf h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch<\/td>\n\n

25 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n

7<\/td>\nC\u00f4ng ch\u1ee9ng di ch\u00fac<\/td>\n\n

50 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n

8<\/td>\nC\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n t\u1eeb ch\u1ed1i nh\u1eadn di s\u1ea3n<\/td>\n\n

20 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n

9<\/td>\nC\u00e1c c\u00f4ng vi\u1ec7c c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch kh\u00e1c<\/td>\n\n

40 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

4. M\u1ee9c thu ph\u00ed nh\u1eadn l\u01b0u gi\u1eef di ch\u00fac: 100 ngh\u00ecn \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

5. M\u1ee9c thu ph\u00ed c\u1ea5p b\u1ea3n sao v\u0103n b\u1ea3n c\u00f4ng ch\u1ee9ng: 05 ngh\u00ecn \u0111\u1ed3ng\/trang, t\u1eeb trang th\u1ee9 ba (3) tr\u1edf l\u00ean th\u00ec m\u1ed7i trang thu 03 ngh\u00ecn \u0111\u1ed3ng nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 100 ngh\u00ecn \u0111\u1ed3ng\/b\u1ea3n.<\/p>\n

6. Ph\u00ed c\u00f4ng ch\u1ee9ng b\u1ea3n d\u1ecbch: 10 ngh\u00ecn \u0111\u1ed3ng\/trang v\u1edbi b\u1ea3n d\u1ecbch th\u1ee9 nh\u1ea5t.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi y\u00eau c\u1ea7u c\u00f4ng ch\u1ee9ng c\u1ea7n nhi\u1ec1u b\u1ea3n d\u1ecbch th\u00ec t\u1eeb b\u1ea3n d\u1ecbch th\u1ee9 2 tr\u1edf l\u00ean thu 05 ngh\u00ecn \u0111\u1ed3ng\/trang \u0111\u1ed1i v\u1edbi trang th\u1ee9 nh\u1ea5t, trang th\u1ee9 2; t\u1eeb trang th\u1ee9 3 tr\u1edf l\u00ean thu 03 ngh\u00ecn \u0111\u1ed3ng\/trang nh\u01b0ng m\u1ee9c thu t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 200 ngh\u00ecn \u0111\u1ed3ng\/b\u1ea3n.<\/span><\/p>\n

7. Ph\u00ed ch\u1ee9ng th\u1ef1c b\u1ea3n sao t\u1eeb b\u1ea3n ch\u00ednh: 02 ngh\u00ecn \u0111\u1ed3ng\/trang \u0111\u1ed1i v\u1edbi trang th\u1ee9 nh\u1ea5t, trang th\u1ee9 hai; t\u1eeb trang th\u1ee9 ba tr\u1edf l\u00ean thu 01 ngh\u00ecn \u0111\u1ed3ng\/trang nh\u01b0ng m\u1ee9c thu t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 200 ngh\u00ecn \u0111\u1ed3ng\/b\u1ea3n.<\/span><\/p>\n

8. Ph\u00ed ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd trong gi\u1ea5y t\u1edd, v\u0103n b\u1ea3n: 10 ngh\u00ecn \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p (tr\u01b0\u1eddng h\u1ee3p hi\u1ec3u l\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u ch\u1eef k\u00fd trong m\u1ed9t gi\u1ea5y t\u1edd, v\u0103n b\u1ea3n).<\/span><\/p>\n

9. Ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng; th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng v\u00e0 l\u1ec7 ph\u00ed c\u1ea5p th\u1ebb c\u00f4ng ch\u1ee9ng vi\u00ean:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

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

\n

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

\n

M\u1ee9c thu<\/b><\/p>\n

(\u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p\/h\u1ed3 s\u01a1)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

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

L\u1ec7 ph\u00ed c\u1ea5p m\u1edbi, c\u1ea5p l\u1ea1i Th\u1ebb c\u00f4ng ch\u1ee9ng vi\u00ean<\/td>\n\n

100 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n

\n

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

Ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 trong l\u0129nh v\u1ef1c c\u00f4ng ch\u1ee9ng<\/td>\n\n

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

\n

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

Th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p tham d\u1ef1 ki\u1ec3m tra k\u1ebft qu\u1ea3 t\u1eadp s\u1ef1 h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng \u0111\u1ec3 b\u1ed5 nhi\u1ec7m c\u00f4ng ch\u1ee9ng vi\u00ean<\/td>\n\n

3,5 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n

\n

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

Th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb b\u1ed5 nhi\u1ec7m l\u1ea1i c\u00f4ng ch\u1ee9ng vi\u00ean.<\/td>\n\n

500 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n

\n

c<\/p>\n<\/td>\n

Th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n\u2013 Th\u1ea9m \u0111\u1ecbnh \u0111\u1ec3 c\u1ea5p m\u1edbi Gi\u1ea5y \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng<\/td>\n\n

01 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\u2013 Th\u1ea9m \u0111\u1ecbnh \u0111\u1ec3 c\u1ea5p l\u1ea1i Gi\u1ea5y \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng<\/td>\n\n

500 ngh\u00ecn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

1. Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 05 h\u00e0ng th\u00e1ng, t\u1ed5 ch\u1ee9c thu ph\u00ed l\u00e0 C\u1ee5c B\u1ed5 tr\u1ee3 t\u01b0 ph\u00e1p, S\u1edf T\u01b0 ph\u00e1p, Ph\u00f2ng c\u00f4ng ch\u1ee9ng ph\u1ea3i g\u1eedi s\u1ed1 ti\u1ec1n ph\u00ed \u0111\u00e3 thu c\u1ee7a th\u00e1ng tr\u01b0\u1edbc v\u00e0o t\u00e0i kho\u1ea3n ph\u00ed ch\u1edd n\u1ed9p ng\u00e2n s\u00e1ch m\u1edf t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 C\u1ee5c B\u1ed5 tr\u1ee3 t\u01b0 ph\u00e1p, S\u1edf T\u01b0 ph\u00e1p, Ph\u00f2ng C\u00f4ng ch\u1ee9ng th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 19, kho\u1ea3n 2 \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

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

1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed l\u00e0 C\u1ee5c B\u1ed5 tr\u1ee3 t\u01b0 ph\u00e1p, S\u1edf T\u01b0 ph\u00e1p, Ph\u00f2ng c\u00f4ng ch\u1ee9ng:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c thu ph\u00ed n\u1ed9p to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho vi\u1ec7c th\u1ea9m \u0111\u1ecbnh v\u00e0 thu ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c thu theo ch\u1ebf \u0111\u1ed9, \u0111\u1ecbnh m\u1ee9c chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kho\u00e1n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c s\u1eed d\u1ee5ng bi\u00ean ch\u1ebf v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u00ec th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ti\u1ec1n ph\u00ed nh\u01b0 sau:<\/span><\/p>\n

b1) <\/span>\u0110\u1ed1i v\u1edbi <\/span>C\u1ee5c B\u1ed5 tr\u1ee3 t\u01b0 ph\u00e1p, S\u1edf T\u01b0 ph\u00e1p \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i <\/span>90<\/span>% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed cho c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP; n\u1ed9p 10% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c c\u00f2n l\u1ea1i v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

b2) \u0110\u1ed1i v\u1edbi Ph\u00f2ng c\u00f4ng ch\u1ee9ng:<\/span><\/p>\n

\u2013 Ph\u00f2ng c\u00f4ng ch\u1ee9ng t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 th\u00ec \u0111\u01b0\u1ee3c tr\u00edch 75% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed ph\u00ed cho c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP. N\u1ed9p 25% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c c\u00f2n l\u1ea1i v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

\u2013 Ph\u00f2ng c\u00f4ng ch\u1ee9ng t\u1ef1 b\u1ea3o \u0111\u1ea3m m\u1ed9t ph\u1ea7n chi th\u01b0\u1eddng xuy\u00ean th\u00ec \u0111\u01b0\u1ee3c tr\u00edch 60% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed cho c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP; n\u1ed9p 40% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c c\u00f2n l\u1ea1i v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

\u2013 Ph\u00f2ng c\u00f4ng ch\u1ee9ng do Nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean th\u00ec \u0111\u01b0\u1ee3c tr\u00edch 50% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed cho c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP; n\u1ed9p 50% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c c\u00f2n l\u1ea1i v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng: Ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c l\u00e0 doanh thu c\u1ee7a V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng. V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i 100% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 trang tr\u1ea3i cho vi\u1ec7c thu ph\u00ed v\u00e0 ph\u1ea3i khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng th\u1ef1c hi\u1ec7n l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed n\u1ed9p 1<\/span>00<\/span>% v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho vi\u1ec7c thu l\u1ec7 ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c thu theo ch\u1ebf \u0111\u1ed9, \u0111\u1ecbnh m\u1ee9c chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

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

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

2. K\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, c\u00e1c quy \u0111\u1ecbnh sau h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/p>\n

a) Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 08\/2012\/TTLT-BTC-BTP ng\u00e0y 19 th\u00e1ng 01 n\u0103m 2012 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u01b0 ph\u00e1p h\u01b0\u1edbng d\u1eabn v\u1ec1 m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed c\u00f4ng ch\u1ee9ng;<\/span><\/p>\n

b) Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 115\/2015\/TTLT-BTC-BTP ng\u00e0y 11 th\u00e1ng 8 n\u0103m 2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u01b0 ph\u00e1p s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 08\/2012\/TTLT-BTC-BTP ng\u00e0y 19 th\u00e1ng 01 n\u0103m 2012 h\u01b0\u1edbng d\u1eabn v\u1ec1 m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed c\u00f4ng ch\u1ee9ng;<\/span><\/p>\n

c) Th\u00f4ng t\u01b0 s\u1ed1 54\/2015\/TT-BTC ng\u00e0y 21 th\u00e1ng 4 n\u0103m 2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh thu ph\u00ed s\u00e1t h\u1ea1ch b\u1ed5 nhi\u1ec7m c\u00f4ng ch\u1ee9ng vi\u00ean; l\u1ec7 ph\u00ed c\u1ea5p th\u1ebb c\u00f4ng ch\u1ee9ng vi\u00ean, c\u1ea5p gi\u1ea5y \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng.<\/span><\/p>\n

3. C\u00e1c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c, th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng, th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng, c\u1ea5p th\u1ebb c\u00f4ng ch\u1ee9ng vi\u00ean n\u1ed9p tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft <\/span>sau ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec th\u1ef1c hi\u1ec7n thu ph\u00ed, l\u1ec7 ph\u00ed theo m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 08\/2012\/TTLT-BTC-BTP<\/span> ng\u00e0y 19 th\u00e1ng 01 n\u0103m 2012 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u01b0 ph\u00e1p, Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 115\/2015\/TTLT-BTC-BTP ng\u00e0y 11 th\u00e1ng 8 n\u0103m 2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u01b0 ph\u00e1p v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 54\/2015\/TT-BTC ng\u00e0y 21 th\u00e1ng 4 n\u0103m 2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

4. C\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, ch\u1ee9ng t\u1eeb thu, c\u00f4ng khai ch\u1ebf \u0111\u1ed9 thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 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; Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7; Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n

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, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, h\u01b0\u1edbng d\u1eabn b\u1ed5 sung.\/.<\/span><\/p>\n\n\n\n
\n\u00a0N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\n\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n\u2013 To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\n\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n\u2013 H\u0110ND, UBND, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\n<\/span>\u2013 C\u00f4ng b\u00e1o;
\n\u2013 Website ch\u00ednh ph\u1ee7;
\n\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\n\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n\u2013 Website B\u1ed9 T\u00e0i ch\u00ednh;
\n\u2013 L\u01b0u: VT, CST (CST5).<\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\n<\/span>TH\u1ee8 TR\u01af\u1edeNG
\n<\/b><\/p>\n


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

\u00bb D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n lu\u1eadt c\u00f4ng ch\u1ee9ng<\/a><\/p>\n

\u00bb Tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c c\u00f4ng ch\u1ee9ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 257\/2016\/TT-BTC quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u00ed c\u00f4ng ch\u1ee9ng; ph\u00ed ch\u1ee9ng th\u1ef1c b\u1ea3n sao t\u1eeb b\u1ea3n ch\u00ednh, ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd trong gi\u1ea5y t\u1edd, v\u0103n b\u1ea3n; ph\u00ed th\u1ea9m \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng; ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng V\u0103n ph\u00f2ng […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/5596"}],"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=5596"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/5596\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=5596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=5596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=5596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}