{"id":6875,"date":"2015-09-07T01:48:00","date_gmt":"2015-09-06T18:48:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=6875"},"modified":"2021-04-27T07:54:54","modified_gmt":"2021-04-27T00:54:54","slug":"nghi-dinh-45-2011-nd-cp-ve-le-phi-truoc-ba","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/nghi-dinh-45-2011-nd-cp-ve-le-phi-truoc-ba\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 45\/2011\/N\u0110-CP v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1"},"content":{"rendered":"\n

Ngh\u1ecb \u0111\u1ecbnh 45\/2011\/N\u0110-CP v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a Ch\u00ednh ph\u1ee7<\/p>\n\n\n\n\n
\n

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

\n

S\u1ed1: 45\/2011\/N\u0110-CP<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 17 th\u00e1ng 06 n\u0103m 2011<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span>NGH\u1eca \u0110\u1ecaNH
\n<\/span><\/b>V\u1ec0 L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/span><\/p>\n

CH\u00cdNH PH\u1ee6<\/span><\/b><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;
\nC\u0103n c\u1ee9 Ph\u00e1p l\u1ec7nh Ph\u00ed v\u00e0 L\u1ec7 ph\u00ed ng\u00e0y 28 th\u00e1ng 8 n\u0103m 2001;
\nX\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh,<\/span><\/i><\/p>\n

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

Ch\u01b0\u01a1ng 1.<\/span><\/b><\/p>\n

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

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/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\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i 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.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/b><\/p>\n

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

2. S\u00fang s\u0103n, s\u00fang th\u1ec3 thao.<\/span><\/p>\n

3. T\u00e0u th\u1ee7y, k\u1ec3 c\u1ea3 s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y.<\/span><\/p>\n

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

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

6. Xe m\u00f4 t\u00f4 hai b\u00e1nh, xe m\u00f4 t\u00f4 ba b\u00e1nh, xe g\u1eafn m\u00e1y (k\u1ec3 c\u1ea3 xe m\u00e1y \u0111i\u1ec7n), c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 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).<\/span><\/p>\n

7. \u00d4 t\u00f4 (k\u1ec3 c\u1ea3 \u00f4 t\u00f4 \u0111i\u1ec7n), r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \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.<\/span><\/p>\n

8. V\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 3, 4, 5, 6 v\u00e0 kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y m\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

\u0110i\u1ec1u 3. Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/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 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\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 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/b><\/p>\n

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.<\/span><\/p>\n

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:<\/span><\/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 Li\u00ean h\u1ee3p qu\u1ed1c;<\/span><\/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;<\/span><\/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, 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 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/p>\n

3. \u0110\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch sau \u0111\u00e2y:<\/span><\/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;<\/span><\/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;<\/span><\/p>\n

c) \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea, 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 kinh doanh. C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u1ebfu chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1; n\u1ebfu cho thu\u00ea ho\u1eb7c t\u1ef1 s\u1eed d\u1ee5ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

4. \u0110\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao 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 v\u00e0 l\u00e0m mu\u1ed1i.<\/span><\/p>\n

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 theo ch\u1ee7 tr\u01b0\u01a1ng chung v\u1ec1 d\u1ed3n \u0111i\u1ec1n \u0111\u1ed5i th\u1eeda.<\/span><\/p>\n

6. \u0110\u1ea5t n\u00f4ng nghi\u1ec7p do h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n t\u1ef1 khai hoang \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.<\/span><\/p>\n

7. \u0110\u1ea5t thu\u00ea c\u1ee7a Nh\u00e0 n\u01b0\u1edbc 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.<\/span><\/p>\n

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.<\/span><\/p>\n

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

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 l\u1ea7n \u0111\u1ea7u.<\/span><\/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.<\/span><\/p>\n

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 kh\u00f4ng ph\u1ea3i 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 kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

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.<\/span><\/p>\n

14. Nh\u00e0, \u0111\u1ea5t thu\u1ed9c t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc 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.<\/span><\/p>\n

15. Nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng (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.<\/span><\/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 kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/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;<\/span><\/p>\n

b) T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n h\u00f3a th\u00e0nh s\u1edf h\u1eefu 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 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

c) T\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng c\u1ee7a h\u1ed9 gia \u0111\u00ecnh khi ph\u00e2n chia t\u00e0i s\u1ea3n \u0111\u00f3 cho c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd l\u1ea1i;<\/span><\/p>\n

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 ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng do gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb m\u1ea5t, r\u00e1ch n\u00e1t, h\u01b0 h\u1ecfng;<\/span><\/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 kh\u00f4ng ph\u1ea3i 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.<\/span><\/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 kh\u00f4ng ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1) sau \u0111\u00f3 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 kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

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 ho\u1eb7c khi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, h\u1ee3p t\u00e1c x\u00e3 gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e2n chia ho\u1eb7c r\u00fat v\u1ed1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00e0nh vi\u00ean t\u00e0i s\u1ea3n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00e0nh vi\u00ean \u0111\u00e3 g\u00f3p tr\u01b0\u1edbc \u0111\u00e2y;<\/span><\/p>\n

b) T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111i\u1ec1u \u0111\u1ed9ng cho c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean ho\u1eb7c doanh nghi\u1ec7p \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean thu\u1ed9c doanh nghi\u1ec7p theo h\u00ecnh th\u1ee9c ghi t\u0103ng, ghi gi\u1ea3m v\u1ed1n 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.<\/span><\/p>\n

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, c\u1ed5 ph\u1ea7n h\u00f3a, 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.<\/span><\/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.<\/span><\/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.<\/span><\/p>\n

21. Xe chuy\u00ean d\u00f9ng: xe c\u1ee9u h\u1ecfa, xe c\u1ee9u th\u01b0\u01a1ng, xe c\u1ee9u h\u1ed9, xe ch\u1edf r\u00e1c, xe phun t\u01b0\u1edbi, xe qu\u00e9t \u0111\u01b0\u1eddng, xe chi\u1ebfu ch\u1ee5p X-quang; xe 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.<\/span><\/p>\n

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.<\/span><\/p>\n

23. T\u00e0u, thuy\u1ec1n \u0111\u00e1nh b\u1eaft th\u1ee7y, h\u1ea3i s\u1ea3n.<\/span><\/p>\n

24. V\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c thay th\u1ebf m\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i trong th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh.<\/span><\/p>\n

25. Nh\u00e0 x\u01b0\u1edfng c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

26. T\u00e0i s\u1ea3n l\u00e0 h\u00e0ng h\u00f3a kinh doanh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 kh\u00f4ng \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.<\/span><\/p>\n

Ch\u01b0\u01a1ng 2.<\/span><\/b><\/p>\n

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

\u0110i\u1ec1u 5. C\u0103n c\u1ee9 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/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 (%).<\/span><\/p>\n

\u0110i\u1ec1u 6. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/b><\/p>\n

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

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ban h\u00e0nh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 7. M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 (%)<\/span><\/b><\/p>\n

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

2. S\u00fang s\u0103n, s\u00fang th\u1ec3 thao m\u1ee9c thu l\u00e0 2%.<\/span><\/p>\n

3. T\u00e0u th\u1ee7y, s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y, thuy\u1ec1n, du thuy\u1ec1n, t\u00e0u bay m\u1ee9c thu l\u00e0 1%.<\/span><\/p>\n

4. Xe m\u00e1y m\u1ee9c thu l\u00e0 2%. Ri\u00eang:<\/span><\/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 l\u00e0 5%;<\/span><\/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 th\u1ea5p h\u01a1n 5%, 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 theo m\u1ee9c l\u00e0 5%.<\/span><\/p>\n

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 m\u1ee9c thu l\u00e0 2%.<\/span><\/p>\n

Ri\u00eang: \u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi 10 ch\u1ed7 ng\u1ed3i (k\u1ec3 c\u1ea3 l\u00e1i xe) n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo m\u1ee9c t\u1eeb 10% \u0111\u1ebfn 20%. C\u0103n c\u1ee9 quy \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i kho\u1ea3n n\u00e0y, 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 c\u1ee5 th\u1ec3 m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi 10 ch\u1ed7 ng\u1ed3i (k\u1ec3 c\u1ea3 l\u00e1i xe) cho ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

6. \u0110\u1ed1i v\u1edbi v\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 3, 4 v\u00e0 5 \u0110i\u1ec1u n\u00e0y m\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.<\/span><\/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, tr\u1eeb: \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi 10 ch\u1ed7 ng\u1ed3i (k\u1ec3 c\u1ea3 l\u00e1i xe), t\u00e0u bay, du thuy\u1ec1n.<\/span><\/p>\n

Ch\u01b0\u01a1ng 3.<\/span><\/b><\/p>\n

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

\u0110i\u1ec1u 8. Ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/b><\/p>\n

Ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i 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 t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2010\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2010 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 198\/2004\/N\u0110-CP ng\u00e0y 03 th\u00e1ng 12 n\u0103m 2004 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 \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 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

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 n\u1ebfu chuy\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n \u0111\u1ed5i nh\u00e0, \u0111\u1ea5t cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c 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.<\/span><\/p>\n

\u0110i\u1ec1u 9. Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/b><\/p>\n

1. Nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 ngh\u00e8o; nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a ng\u01b0\u1eddi 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; 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; nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u1edf T\u00e2y Nguy\u00ean.<\/span><\/p>\n

2. Ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y n\u1ed9i \u0111\u1ecba kh\u00f4ng c\u00f3 \u0111\u1ed9ng c\u01a1, tr\u1ecdng t\u1ea3i to\u00e0n ph\u1ea7n \u0111\u1ebfn 15 t\u1ea5n; ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y n\u1ed9i \u0111\u1ecba c\u00f3 \u0111\u1ed9ng c\u01a1 t\u1ed5ng c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh \u0111\u1ebfn 15 m\u00e3 l\u1ef1c; ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y n\u1ed9i \u0111\u1ecba c\u00f3 s\u1ee9c ch\u1edf ng\u01b0\u1eddi \u0111\u1ebfn 12 ng\u01b0\u1eddi.<\/span><\/p>\n

3. 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.<\/span><\/p>\n

4. 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 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

5. 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.<\/span><\/p>\n

6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

Ch\u01b0\u01a1ng 4.<\/span><\/b><\/p>\n

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

\u0110i\u1ec1u 10. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2011 v\u00e0 b\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/span><\/p>\n

a) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 176\/1999\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 12 n\u0103m 1999, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 7 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/span><\/p>\n

b) Kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 16\/2001\/N\u0110-CP ng\u00e0y 02 th\u00e1ng 5 n\u0103m 2001 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh;<\/span><\/p>\n

c) Quy\u1ebft \u0111\u1ecbnh s\u1ed1 245\/2003\/Q\u0110-TTg ng\u00e0y 18 th\u00e1ng 11 n\u0103m 2003 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u1edf c\u00e1c x\u00e3 thu\u1ed9c Ch\u01b0\u01a1ng tr\u00ecnh 135 v\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u1edf T\u00e2y Nguy\u00ean;<\/span><\/p>\n

d) Kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 53\/2006\/N\u0110-CP ng\u00e0y 25 th\u00e1ng 5 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n c\u00e1c c\u01a1 s\u1edf cung \u1ee9ng d\u1ecbch v\u1ee5 ngo\u00e0i c\u00f4ng l\u1eadp;<\/span><\/p>\n

\u0111) Kho\u1ea3n 4 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2007\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 5 n\u0103m 2007 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;<\/span><\/p>\n

e) C\u00e1c quy \u0111\u1ecbnh c\u00f3 li\u00ean quan \u0111\u1ebfn l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u00eau t\u1ea1i:<\/span><\/p>\n

\u2013 \u0110i\u1ec1u 102 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2004\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 10 n\u0103m 2004 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 thi h\u00e0nh Lu\u1eadt \u0110\u1ea5t \u0111ai;<\/span><\/p>\n

\u2013 Kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2008\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 5 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch x\u00e3 h\u1ed9i h\u00f3a \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

2. K\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi 10 ch\u1ed7 ng\u1ed3i (k\u1ec3 c\u1ea3 l\u00e1i xe) ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh 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 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 11. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span><\/b><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. 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 c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n\n\n\n
\nN\u01a1i nh\u1eadn:
\n<\/i><\/b>\u2013 Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\n\u2013 Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
\n\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;
\n\u2013 VP BC\u0110 TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;
\n\u2013 H\u0110ND, UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
\n\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n\u2013 H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
\n\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n\u2013 Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
\n\u2013 Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch X\u00e3 h\u1ed9i;
\n\u2013 Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
\n\u2013 \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
\n\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n\u2013 VPCP: BTCN, c\u00e1c PCN, C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
\n\u2013 L\u01b0u: V\u0103n th\u01b0, KTTH (5b).<\/td>\n		\n

TM. CH\u00cdNH PH\u1ee6
\nTH\u1ee6 T\u01af\u1edaNG<\/b><\/p>\n

Nguy\u1ec5n T\u1ea5n D\u0169ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n so\u1ea1n th\u1ea3o h\u1ee3p \u0111\u1ed3ng<\/a><\/p>\n

\u00bb Th\u00f4ng t\u01b0 124\/2011\/TT-BTC h\u01b0\u1edbng d\u1eabn l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 45\/2011\/N\u0110-CP v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a Ch\u00ednh ph\u1ee7 CH\u00cdNH PH\u1ee6 C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac S\u1ed1: 45\/2011\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 17 th\u00e1ng 06 n\u0103m 2011 \u00a0NGH\u1eca \u0110\u1ecaNH V\u1ec0 L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0 CH\u00cdNH PH\u1ee6 C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[218],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/6875"}],"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=6875"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/6875\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=6875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=6875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=6875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}