{"id":6880,"date":"2015-09-07T01:57:00","date_gmt":"2015-09-06T18:57:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=6880"},"modified":"2021-04-27T07:56:36","modified_gmt":"2021-04-27T00:56:36","slug":"thong-tu-124-2011-tt-btc-huong-dan-le-phi-truoc-ba","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-124-2011-tt-btc-huong-dan-le-phi-truoc-ba\/","title":{"rendered":"Th\u00f4ng t\u01b0 124\/2011\/TT-BTC h\u01b0\u1edbng d\u1eabn l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1"},"content":{"rendered":"\n

Th\u00f4ng t\u01b0 124\/ 2011\/ TT-BTC h\u01b0\u1edbng d\u1eabn l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do B\u1ed9 t\u00e0i ch\u00ednh<\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\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: 124\/2011\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 31 th\u00e1ng 8 n\u0103m 2011<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/span><\/b>
\nH\u01af\u1edaNG D\u1eaaN V\u1ec0 L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/span><\/p>\n

C\u0103n c\u1ee9 Ph\u00e1p l\u1ec7nh ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea5t \u0111ai 2003 v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2011\/N\u0110-CP ng\u00e0y 17\/06\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 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; B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 <\/b>nh\u01b0 sau:<\/i><\/p>\n

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

PH\u1ea0M VI \u00c1P D\u1ee4NG<\/span><\/b><\/p>\n

\u0110i\u1ec1u 1. \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

a) Nh\u00e0, g\u1ed3m: nh\u00e0 \u1edf; nh\u00e0 l\u00e0m vi\u1ec7c; nh\u00e0 s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c.<\/span><\/p>\n

b) \u0110\u1ea5t, g\u1ed3m: c\u00e1c lo\u1ea1i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p v\u00e0 \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, 2 \u0110i\u1ec1u 13 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003 thu\u1ed9c quy\u1ec1n qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n (kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ea5t \u0111\u00e3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh hay ch\u01b0a x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh).<\/span><\/p>\n

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

3. T\u00e0u thu\u1ef7, k\u1ec3 c\u1ea3 s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y.<\/p>\n

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

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

7. \u00d4t\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.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c lo\u1ea1i m\u00e1y, thi\u1ebft b\u1ecb thu\u1ed9c di\u1ec7n 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 nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 \u00f4 t\u00f4 theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Giao th\u00f4ng \u0111\u01b0\u1eddng b\u1ed9 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec kh\u00f4ng ph\u1ea3i ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

8. V\u1ecf, t\u1ed5ng th\u00e0nh <\/i>khung (g\u1ecdi chung l\u00e0 khung), t\u1ed5ng th\u00e0nh m\u00e1y ph\u1ea3i ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u00eau t\u1ea1i kho\u1ea3n 3, 4, 5, 6 v\u00e0 7 \u0110i\u1ec1u n\u00e0y <\/i>l\u00e0 c\u00e1c khung, t\u1ed5ng th\u00e0nh m\u00e1y thay th\u1ebf c\u00f3 s\u1ed1 khung, s\u1ed1 m\u00e1y kh\u00e1c v\u1edbi s\u1ed1 khung, s\u1ed1 m\u00e1y \u0111\u00e3 \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 s\u1edf h\u1eefu, s\u1eed d\u1ee5ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u1ea3i t\u1ea1o, s\u1eeda ch\u1eefa khung, m\u00e1y, thay th\u00e2n m\u00e1y (blok-l\u1ed1c), ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u0103ng k\u00fd ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i s\u1ed1 khung, s\u1ed1 m\u00e1y v\u00e0 kh\u00f4ng thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng ph\u1ea3i ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span>.<\/p>\n

\u0110i\u1ec1u 2. 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 (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i) c\u00f3 c\u00e1c t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u00eau t\u1ea1i \u0110i\u1ec1u 1 <\/i><\/b>Th\u00f4ng t\u01b0 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.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u00eau t\u1ea1i \u0110i\u1ec1u 3 v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u00eau t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ch\u1ee7 t\u00e0i s\u1ea3n ph\u1ea3i k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1edbi c\u01a1 quan Thu\u1ebf <\/b>tr\u01b0\u1edbc 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.<\/p>\n

\u0110i\u1ec1u 3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/b><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n <\/i>kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 <\/i>theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2011\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 06 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

1. Nh\u00e0, \u0111\u1ea5t l\u00e0 tr\u1ee5 s\u1edf c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i, 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 ngo\u1ea1i giao, <\/b>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 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

Tr\u1ee5 s\u1edf c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 l\u00e0 nh\u1eefng to\u00e0 nh\u00e0 ho\u1eb7c c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a to\u00e0 nh\u00e0 v\u00e0 ph\u1ea7n \u0111\u1ea5t tr\u1ef1c thu\u1ed9c to\u00e0 nh\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch ch\u00ednh th\u1ee9c c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf v\u00e0 ph\u1ea7n \u0111\u1ea5t k\u00e8m theo nh\u00e0 \u1edf c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan), c\u01a1 quan l\u00e3nh s\u1ef1 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, Kho\u1ea3n 1, v\u00e0 \u0111i\u1ec3m c, Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ph\u00e1p l\u1ec7nh v\u1ec1 quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb d\u00e0nh cho c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam n\u0103m 1993.<\/p>\n

2. T\u00e0i s\u1ea3n (tr\u1eeb nh\u00e0, \u0111\u1ea5t) <\/i>c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i sau \u0111\u00e2y:<\/p>\n

a) C\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1, c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c.<\/p>\n

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 \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao v\u00e0 c\u01a1 quan l\u00e3nh s\u1ef1 n\u01b0\u1edbc ngo\u00e0i, th\u00e0nh vi\u00ean c\u01a1 quan c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c v\u00e0 th\u00e0nh vi\u00ean c\u1ee7a gia \u0111\u00ecnh h\u1ecd bao g\u1ed3m v\u1ee3 ho\u1eb7c ch\u1ed3ng v\u00e0 con ch\u01b0a \u0111\u1ee7 18 tu\u1ed5i c\u00f9ng s\u1ed1ng chung trong gia \u0111\u00ecnh 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.<\/p>\n

c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00e1c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i \u0111i\u1ec3m a, b kho\u1ea3n n\u00e0y nh\u01b0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf li\u00ean Ch\u00ednh ph\u1ee7 ngo\u00e0i h\u1ec7 th\u1ed1ng Li\u00ean hi\u1ec7p qu\u1ed1c, c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c phi Ch\u00ednh ph\u1ee7, c\u00e1c \u0111o\u00e0n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, th\u00e0nh vi\u00ean c\u1ee7a c\u01a1 quan v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c nh\u01b0ng theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean c\u00f3 quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed) th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u0111\u00f3.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean, n\u1ebfu quy \u0111\u1ecbnh kh\u00f4ng thu ho\u1eb7c mi\u1ec5n thu ph\u00ed, l\u1ec7 ph\u00ed (n\u00f3i chung) ho\u1eb7c l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u00f3i ri\u00eang), \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u00eda Vi\u1ec7t Nam th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n (ho\u1eb7c Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n) l\u00e0 ph\u00eda Vi\u1ec7t Nam c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p 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, s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thu\u1ed9c Ch\u01b0\u01a1ng tr\u00ecnh, D\u1ef1 \u00e1n \u0111\u00e3 k\u00fd k\u1ebft.<\/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:<\/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) S\u1eed d\u1ee5ng 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.<\/i><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t; N\u1ebfu \u0111\u01b0\u1ee3c <\/span>s\u1eed d\u1ee5ng m\u1ed9t ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng <\/span>theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt 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 <\/span>s\u1eed d\u1ee5ng m\u1ed9t ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u1ec3 cho thu\u00ea ho\u1eb7c <\/span>ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh 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>\u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00f3. Khi khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c giao \u0111\u1ea5t ph\u1ea3i xu\u1ea5t tr\u00ecnh b\u1ea3n sao Quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/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 thu\u1ef7 s\u1ea3n v\u00e0 l\u00e0m mu\u1ed1i.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i xu\u1ea5t tr\u00ecnh b\u1ea3n sao quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c giao \u0111\u1ea5t ho\u1eb7c c\u00f4ng nh\u1eadn \u0111\u1ea5t 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 thu\u1ef7 s\u1ea3n v\u00e0 l\u00e0m mu\u1ed1i.<\/p>\n

5. \u0110\u1ea5t n\u00f4ng nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t gi\u1eefa c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n theo ch\u1ee7 tr\u01b0\u01a1ng chung v\u1ec1 \u201cd\u1ed3n \u0111i\u1ec1n \u0111\u1ed5i th\u1eeda\u201d theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i xu\u1ea5t tr\u00ecnh x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u00f3 \u0111\u1ea5t \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i quy\u1ec1n s\u1eed d\u1ee5ng ho\u1eb7c n\u01a1i c\u01b0 tr\u00fa c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/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.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i xu\u1ea5t tr\u00ecnh x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u00f3 \u0111\u1ea5t \u0111\u01b0\u1ee3c khai hoang ho\u1eb7c n\u01a1i c\u01b0 tr\u00fa c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/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.<\/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, bao g\u1ed3m:<\/p>\n

a) \u0110\u1ea5t c\u00f3 c\u00f4ng tr\u00ecnh l\u00e0 ch\u00f9a, nh\u00e0 th\u1edd, th\u00e1nh th\u1ea5t, th\u00e1nh vi\u1ec7n, tu vi\u1ec7n, tr\u01b0\u1eddng h\u1ecdc, tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c v\u00e0 c\u00e1c c\u01a1 s\u1edf kh\u00e1c c\u1ee7a t\u1ed5 ch\u1ee9c t\u00f4n gi\u00e1o.<\/p>\n

b) \u0110\u1ea5t c\u00f3 c\u00f4ng tr\u00ecnh l\u00e0 \u0111\u00ecnh, \u0111\u1ec1n, mi\u1ebfu, am;<\/p>\n

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

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

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 nh\u00e0, \u0111\u1ea5t c\u00f3 ngu\u1ed3n g\u1ed1c l\u00e0 t\u00e0i s\u1ea3n th\u1eeba k\u1ebf ho\u1eb7c qu\u00e0 t\u1eb7ng m\u00e0 ng\u01b0\u1eddi nh\u1eadn t\u00e0i s\u1ea3n l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c nh\u1eadn th\u1eeba k\u1ebf ho\u1eb7c nh\u1eadn qu\u00e0 t\u1eb7ng t\u1eeb v\u1ee3 (ho\u1eb7c ch\u1ed3ng), t\u1eeb cha \u0111\u1ebb (ho\u1eb7c m\u1eb9 \u0111\u1ebb), t\u1eeb cha nu\u00f4i (ho\u1eb7c m\u1eb9 nu\u00f4i), t\u1eeb cha v\u1ee3 (ho\u1eb7c m\u1eb9 v\u1ee3), t\u1eeb cha ch\u1ed3ng (ho\u1eb7c m\u1eb9 ch\u1ed3ng), t\u1eeb \u00f4ng n\u1ed9i (ho\u1eb7c b\u00e0 n\u1ed9i), t\u1eeb \u00f4ng ngo\u1ea1i (ho\u1eb7c b\u00e0 ngo\u1ea1i), t\u1eeb con \u0111\u1ebb (ho\u1eb7c con nu\u00f4i), t\u1eeb con d\u00e2u (ho\u1eb7c con r\u1ec3) t\u1eeb ch\u00e1u n\u1ed9i (ho\u1eb7c ch\u00e1u ngo\u1ea1i), t\u1eeb anh, ch\u1ecb, em ru\u1ed9t.<\/p>\n

V\u00ed d\u1ee5: \u00d4ng A c\u00f3 3 ng\u01b0\u1eddi con l\u00e0 M, N, O. Khi \u00d4ng A m\u1ea5t \u0111i, 3 ng\u01b0\u1eddi con \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf nh\u00e0, \u0111\u1ea5t. Anh M t\u1eb7ng ph\u1ea7n t\u00e0i s\u1ea3n th\u1eeba k\u1ebf c\u1ee7a m\u00ecnh cho c\u00f4 O. Nh\u01b0 v\u1eady, khi c\u00f4 O l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec quy \u0111\u1ecbnh kh\u00f4ng thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u01b0 tr\u00ean ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean c\u00f4 O \u0111\u01b0\u1ee3c nh\u1eadn th\u1eeba k\u1ebf t\u1eeb \u00f4ng A ho\u1eb7c qu\u00e0 t\u1eb7ng t\u1eeb anh M; C\u00f3 ngh\u0129a l\u00e0 c\u00f4 O kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi ph\u1ea7n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c nh\u1eadn t\u1eeb \u00f4ng A v\u00e0 anh M.<\/span><\/i><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ng\u01b0\u1eddi nh\u1eadn t\u00e0i s\u1ea3n ph\u1ea3i xu\u1ea5t tr\u00ecnh cho c\u01a1 quan thu\u1ebf c\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 v\u1edbi ng\u01b0\u1eddi cho, t\u1eb7ng ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a u\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ng\u01b0\u1eddi cho ho\u1eb7c nh\u1eadn t\u00e0i s\u1ea3n th\u01b0\u1eddng tr\u00fa v\u1ec1 m\u1ed1i quan h\u1ec7 gi\u1eefa ng\u01b0\u1eddi cho v\u00e0 ng\u01b0\u1eddi nh\u1eadn t\u00e0i s\u1ea3n v\u00e0 b\u1ea3n t\u1ef1 cam k\u1ebft c\u1ee7a ch\u1ee7 t\u00e0i s\u1ea3n v\u1ec1 vi\u1ec7c l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c nh\u1eadn qu\u00e0 t\u1eb7ng ho\u1eb7c th\u1eeba k\u1ebf, n\u1ebfu khai kh\u00f4ng \u0111\u00fang th\u00ec ph\u1ea3i b\u1ecb truy thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

11. Nh\u00e0 \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c 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 ph\u00e1p lu\u1eadt.<\/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.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 sau \u0111\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng cho c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0\u1ee3c 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 khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi h\u1ea1n cho thu\u00ea t\u00e0i ch\u00ednh, b\u00ean thu\u00ea chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (b\u00ean th\u1ee9 ba) m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh v\u1edbi b\u00ean th\u1ee9 ba th\u00ec b\u00ean th\u1ee9 ba ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n thu\u00ea.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 m\u1ed9t giao d\u1ecbch cho thu\u00ea t\u00e0i ch\u00ednh v\u00e0 ch\u1ee7 t\u00e0i s\u1ea3n ph\u1ea3i xu\u1ea5t tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p ph\u00e1p v\u1ec1 t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh nh\u01b0:<\/p>\n

\u2013 H\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh;<\/p>\n

\u2013 Bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng;<\/p>\n

\u2013 Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0:<\/p>\n

a) C\u00e1c lo\u1ea1i <\/i>nh\u00e0, \u0111\u1ea5t chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n

b) T\u00e0u thu\u1ef7, thuy\u1ec1n, \u00f4t\u00f4, xe g\u1eafn m\u00e1y thu\u1ed9c danh m\u1ee5c t\u00e0i s\u1ea3n \u0111\u1eb7c bi\u1ec7t ho\u1eb7c t\u00e0i s\u1ea3n chuy\u00ean d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch qu\u1ed1c ph\u00f2ng, an ninh \u0111\u01b0\u1ee3c B\u1ed9 Qu\u1ed1c ph\u00f2ng ho\u1eb7c B\u1ed9 C\u00f4ng an c\u1ea5p gi\u1ea5y \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n.<\/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 s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, \u0111\u01a1n v\u1ecb l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n, 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 x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span>.<\/p>\n

15. Nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua nh\u00e0 b\u1eb1ng ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3) khi nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i nh\u00e0, \u0111\u1ea5t m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb thu h\u1ed3i nh\u00e0, \u0111\u1ea5t \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p, ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u1eb7c \u0111\u00e3 kh\u1ea5u tr\u1eeb l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p khi t\u00ednh ti\u1ec1n b\u1ed3i th\u01b0\u1eddng nh\u00e0 \u0111\u1ea5t b\u1ecb thu h\u1ed3i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) .<\/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:<\/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 ho\u00e0, Ch\u00ednh ph\u1ee7 c\u00e1ch m\u1ea1ng l\u00e2m th\u1eddi C\u1ed9ng ho\u00e0 mi\u1ec1n Nam Vi\u1ec7t Nam, nh\u00e0 n\u01b0\u1edbc C\u1ed9ng ho\u00e0 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 s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, nay \u0111\u1ed5i gi\u1ea5y ch\u1ee9ng nh\u1eadn s\u1edf h\u1eefu, s\u1eed d\u1ee5ng m\u1edbi m\u00e0 kh\u00f4ng thay \u0111\u1ed5i ch\u1ee7 t\u00e0i s\u1ea3n (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng nh\u01b0ng c\u00f2n ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u1eb7c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p di\u1ec7n t\u00edch \u0111\u1ea5t t\u0103ng so v\u1edbi Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p do tr\u01b0\u1edbc \u0111\u00e2y \u0111o ch\u01b0a ch\u00ednh x\u00e1c, nh\u01b0ng ranh gi\u1edbi th\u1eeda \u0111\u1ea5t kh\u00f4ng thay \u0111\u1ed5i th\u00ec ch\u1ee7 t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch t\u0103ng th\u00eam.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i ranh gi\u1edbi th\u1eeda \u0111\u1ea5t so v\u1edbi gi\u1ea5y ch\u1ee9ng nh\u1eadn s\u1edf h\u1eefu, s\u1eed d\u1ee5ng c\u0169 d\u1eabn \u0111\u1ebfn ph\u00e1t sinh t\u0103ng di\u1ec7n t\u00edch \u0111\u1ea5t th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng.<\/p>\n

b) T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n theo h\u00ecnh th\u1ee9c c\u1ed5 ph\u1ea7n ho\u00e1 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 th\u00ec doanh nghi\u1ec7p m\u1edbi kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/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, do m\u1ed9t ng\u01b0\u1eddi trong h\u1ed9 gia \u0111\u00ecnh \u0111\u1ee9ng t\u00ean, 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.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ch\u1ee7 t\u00e0i s\u1ea3n ph\u1ea3i xu\u1ea5t tr\u00ecnh gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 v\u1edbi ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a UBND x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa.<\/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) Nh\u00e0, \u0111\u1ea5t \u0111\u00e3 c\u00f3 Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i theo quy ho\u1ea1ch c\u1ee7a nh\u00e0 n\u01b0\u1edbc nay do thay \u0111\u1ed5i quy ho\u1ea1ch, ch\u1ee7 t\u00e0i s\u1ea3n \u0111\u0103ng k\u00fd l\u1ea1i quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng.<\/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 theo ch\u00ednh s\u00e1ch ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n) 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 th\u00ec 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:<\/p>\n

a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, x\u00e3 vi\u00ean h\u1ee3p t\u00e1c x\u00e3 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n 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 ho\u1eb7c ph\u00e2n chia ho\u1eb7c r\u00fat v\u1ed1n tr\u1ea3 l\u1ea1i cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1eb1ng ch\u00ednh t\u00e0i s\u1ea3n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 g\u00f3p v\u1ed1n tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

b) Doanh nghi\u1ec7p \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n 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.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n kinh t\u1ebf \u0111\u1ed9c l\u1eadp ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n kinh t\u1ebf \u0111\u1ed9c l\u1eadp v\u1edbi nhau kh\u00f4ng theo h\u00ecnh th\u1ee9c ghi t\u0103ng, ghi gi\u1ea3m v\u1ed1n m\u00e0 theo ph\u01b0\u01a1ng th\u1ee9c mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng, trao \u0111\u1ed5i ho\u1eb7c \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n gi\u1eefa c\u01a1 quan, \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n n\u00e0y v\u1edbi c\u01a1 quan, \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n kh\u00e1c (\u0111\u1ed1i v\u1edbi h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p) th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/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 ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i quy\u1ec1n s\u1edf h\u1eefu s\u1eed d\u1ee5ng do vi\u1ec7c chia, t\u00e1ch, c\u1ed5 ph\u1ea7n ho\u00e1, 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 nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i t\u00ean \u0111\u1ed3ng th\u1eddi \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n, t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, ph\u01b0\u01a1ng ti\u1ec7n ph\u1ea3i \u0111\u1ed5i bi\u1ec3n ki\u1ec3m so\u00e1t th\u00ec ch\u1ee7 t\u00e0i s\u1ea3n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/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, <\/i>ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i quy\u1ec1n s\u1edf h\u1eefu s\u1eed d\u1ee5ng do chuy\u1ec3n \u0111\u1ebfn \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c m\u00e0 kh\u00f4ng thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/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 t\u01b0\u01a1ng t\u1ef1 theo c\u00e1c ch\u1ee7 tr\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc t\u1eeb c\u1ea5p huy\u1ec7n tr\u1edf l\u00ean, <\/i><\/b>bao g\u1ed3m c\u1ea3 \u0111\u1ea5t k\u00e8m theo nh\u00e0 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng mang t\u00ean ng\u01b0\u1eddi \u0111\u01b0\u1ee3c t\u1eb7ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi nh\u1eadn t\u00e0i s\u1ea3n khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng ph\u1ea3i xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3.<\/p>\n

21. Xe chuy\u00ean d\u00f9ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch sau \u0111\u00e2y:<\/p>\n

a) Xe c\u1ee9u ho\u1ea3;<\/p>\n

b) Xe c\u1ee9u th\u01b0\u01a1ng (k\u1ec3 c\u1ea3 xe \u0111\u01b0\u1ee3c trang b\u1ecb c\u00e1c thi\u1ebft b\u1ecb y t\u1ebf chuy\u00ean d\u00f9ng \u0111\u1ec3 kh\u00e1m, ch\u1eefa b\u1ec7nh l\u01b0u \u0111\u1ed9ng), xe chi\u1ebfu, ch\u1ee5p X-quang, xe c\u1ee9u h\u1ed9;<\/p>\n

c) Xe ch\u1edf r\u00e1c (k\u1ec3 c\u1ea3 xe ch\u1edf <\/i><\/b>c\u00e1c t\u1ea1p ch\u1ea5t kh\u00e1c trong x\u1eed l\u00fd v\u1ec7 sinh, m\u00f4i tr\u01b0\u1eddng), xe phun <\/i>t\u01b0\u1edbi, xe qu\u00e9t <\/i>\u0111\u01b0\u1eddng, xe h\u00fat h\u1ea7m c\u1ea7u, h\u00fat b\u1ee5i;<\/p>\n

d) 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.<\/p>\n

Xe chuy\u00ean d\u00f9ng n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y (20) l\u00e0 xe c\u00f3 l\u1eafp \u0111\u1eb7t c\u00e1c thi\u1ebft b\u1ecb \u0111\u1ed3ng b\u1ed9 chuy\u00ean d\u00f9ng, nh\u01b0: b\u1ed3n chuy\u00ean d\u00f9ng ch\u1ee9a n\u01b0\u1edbc ho\u1eb7c ho\u00e1 ch\u1ea5t v\u00e0 v\u00f2i phun (\u0111\u1ed1i v\u1edbi xe c\u1ee9u ho\u1ea3, xe phun t\u01b0\u1edbi), b\u0103ng ca, c\u00f2i \u1ee7 (\u0111\u1ed1i v\u1edbi xe c\u1ee9u th\u01b0\u01a1ng), g\u1eafn c\u00e1c thi\u1ebft b\u1ecb ch\u1ee5p X-quang (\u0111\u1ed1i v\u1edbi xe chi\u1ebfu, ch\u1ee5p X-quang), th\u00f9ng \u00e9p r\u00e1c ho\u1eb7c c\u00e1c b\u1ed9 ph\u1eadn c\u1ea7n c\u1ea9u, m\u00e1y c\u1ea9u, x\u00fac r\u00e1c (\u0111\u1ed1i v\u1edbi xe ch\u1edf r\u00e1c), xe 3 b\u00e1nh g\u1eafn m\u00e1y (\u0111\u1ed1i v\u1edbi xe chuy\u00ean d\u00f9ng cho th\u01b0\u01a1ng binh, b\u1ec7nh binh, ng\u01b0\u1eddi t\u00e0n t\u1eadt).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c xe chuy\u00ean d\u00f9ng n\u00e0y \u0111\u01b0\u1ee3c c\u1ea3i t\u1ea1o theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00e0nh c\u00e1c lo\u1ea1i xe: xe v\u1eadn t\u1ea3i h\u00e0ng ho\u00e1, xe v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, xe \u00f4 t\u00f4 con, xe m\u00f4 t\u00f4 2 b\u00e1nh c\u00e1c lo\u1ea1i, th\u00ec kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, \u0111\u1ec1u ph\u1ea3i ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/p>\n

22. T\u00e0u bay s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ph\u00e9p.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng l\u00e0m ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng c\u00e1 nh\u00e2n th\u00ec thu\u1ed9c di\u1ec7n ph\u1ea3i ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/p>\n

23. T\u00e0u thuy\u1ec1n \u0111\u00e1nh b\u1eaft thu\u1ef7, h\u1ea3i s\u1ea3n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ch\u1ee7 t\u00e0i s\u1ea3n ph\u1ea3i xu\u1ea5t tr\u00ecnh gi\u1ea5y \u0111\u0103ng k\u00fd ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt c\u1ee7a 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 c\u1ee7a t\u00e0i s\u1ea3n n\u00eau t\u1ea1i kho\u1ea3n 8, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i do \u0111\u01b0\u1ee3c thay th\u1ebf trong th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh.<\/p>\n

25. Nh\u00e0 x\u01b0\u1edfng c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ec3 c\u1ea3 nh\u00e0 kho, nh\u00e0 \u0103n, nh\u00e0 \u0111\u1ec3 xe c\u1ee7a \u0111\u01a1n v\u1ecb.<\/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 II<\/b><\/p>\n

C\u0102N C\u1ee8 T\u00cdNH, C\u00c1CH T\u00cdNH L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/b><\/p>\n

\u0110i\u1ec1u 4. C\u0103n c\u1ee9 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/b><\/p>\n

1- 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 t\u1ef7 l\u1ec7 (%) l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/p>\n

2\u2013 <\/b>M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1: <\/b>s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n
\n

S\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p<\/p>\n

(\u0111\u1ed3ng)<\/p>\n<\/td>\n

\n

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

\n

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

(\u0111\u1ed3ng)<\/p>\n<\/td>\n

\n

x<\/p>\n<\/td>\n

\n

T\u1ef7 l\u1ec7 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/p>\n

(%)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y t\u1ed1i \u0111a l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng\/1 t\u00e0i s\u1ea3n\/l\u1ea7n tr\u01b0\u1edbc b\u1ea1, 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

\u0110i\u1ec1u 5. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/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 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/p>\n

1- Nguy\u00ean t\u1eafc ban h\u00e0nh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/b><\/p>\n

1.1- U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng, ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng x\u00e2y d\u1ef1ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ec3 UBND c\u1ea5p t\u1ec9nh c\u00f3 c\u01a1 s\u1edf xem x\u00e9t, ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00e0i s\u1ea3n \u00e1p d\u1ee5ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng trong t\u1eebng th\u1eddi k\u1ef3, c\u1ee5 th\u1ec3:<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi \u0111\u1ea5t: gi\u00e1 t\u00ednh thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 \u0111\u1ea5t do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai .<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi nh\u00e0: S\u1edf T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi S\u1edf X\u00e2y d\u1ef1ng, x\u00e2y d\u1ef1ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, c\u0103n c\u1ee9 gi\u00e1 th\u1ef1c t\u1ebf x\u00e2y d\u1ef1ng \u201cm\u1edbi\u201d m\u1ed9t (01) m2<\/sup> s\u00e0n nh\u00e0 \u0111\u1ed1i v\u1edbi t\u1eebng c\u1ea5p nh\u00e0, h\u1ea1ng nh\u00e0 v\u00e0 t\u1ef7 l\u1ec7 ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a nh\u00e0 cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c: S\u1edf T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi C\u1ee5c Thu\u1ebf x\u00e2y d\u1ef1ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo nguy\u00ean t\u1eafc sau:<\/p>\n

+ \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua b\u00e1n: gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi b\u00e1n;<\/p>\n

+ \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n t\u1ef1 s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o: gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t.<\/p>\n

1.2- Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi t\u00e0i s\u1ea3n \u0111\u0103ng k\u00fd n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong b\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng ho\u1eb7c gi\u00e1 quy \u0111\u1ecbnh trong b\u1ea3ng gi\u00e1 ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh th\u00ec ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t k\u1ecbp th\u1eddi g\u1eedi S\u1edf T\u00e0i ch\u00ednh \u0111\u1ec3 b\u00e1o c\u00e1o U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n ban h\u00e0nh b\u1ea3ng gi\u00e1 \u0111\u1ec3 b\u1ed5 sung, s\u1eeda \u0111\u1ed5i b\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 cho ph\u00f9 h\u1ee3p.<\/p>\n

Ch\u1eadm nh\u1ea5t sau 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, c\u01a1 quan ban h\u00e0nh g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 theo d\u00f5i th\u1ef1c hi\u1ec7n.<\/p>\n

2- C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/b><\/p>\n

2.1\u2013 <\/i>\u0110\u1ed1i v\u1edbi \u0111\u1ea5t: C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ea5t l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 gi\u00e1 \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/p>\n

Trong \u0111\u00f3:<\/p>\n

a- Di\u1ec7n t\u00edch \u0111\u1ea5t ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 to\u00e0n b\u1ed9 di\u1ec7n t\u00edch th\u1eeda \u0111\u1ea5t thu\u1ed9c quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n do <\/i>V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t x\u00e1c \u0111\u1ecbnh v\u00e0 cung c\u1ea5p cho c\u01a1 quan Thu\u1ebf theo \u201cPhi\u1ebfu chuy\u1ec3n th\u00f4ng tin \u0111\u1ecba ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh\u201d.<\/p>\n

b- Gi\u00e1 \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1: l\u00e0 gi\u00e1 \u0111\u1ea5t do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh .<\/p>\n

2.2- \u0110\u1ed1i v\u1edbi nh\u00e0: C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 l\u00e0 di\u1ec7n t\u00edch nh\u00e0 ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 gi\u00e1 nh\u00e0 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/p>\n

Trong \u0111\u00f3:<\/p>\n

a\u2013 <\/b>Di\u1ec7n t\u00edch nh\u00e0 ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 to\u00e0n b\u1ed9 di\u1ec7n t\u00edch s\u00e0n nh\u00e0 (k\u1ec3 c\u1ea3 di\u1ec7n t\u00edch c\u00f4ng tr\u00ecnh ph\u1ee5 k\u00e8m theo) thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/p>\n

b- <\/b>Gi\u00e1 nh\u00e0 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1: l\u00e0 gi\u00e1 do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/p>\n

2.3. \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c nh\u01b0 t\u00e0u bay, t\u00e0u thu\u1ef7, thuy\u1ec1n, xe \u00f4t\u00f4, r\u01a1 mo\u00f3c, xe g\u1eafn m\u00e1y, s\u00fang s\u0103n, s\u00fang th\u1ec3 thao\u2026 : l\u00e0 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do UBND c\u1ea5p t\u1ec9nh ban h\u00e0nh.<\/p>\n

\u0110i\u1ec1u 6. T\u1ef7 l\u1ec7 (%) l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/b><\/p>\n

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

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

3. T\u00e0u thu\u1ef7, s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y, thuy\u1ec1n, du thuy\u1ec1n, t\u00e0u bay l\u00e0 1%.<\/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

\u0110\u1ed1i v\u1edbi xe m\u00e1y \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i, ch\u1ee7 t\u00e0i s\u1ea3n k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i xu\u1ea5t tr\u00ecnh cho c\u01a1 quan Thu\u1ebf gi\u1ea5y \u0111\u0103ng k\u00fd m\u00f4 t\u00f4, xe m\u00e1y ho\u1eb7c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd xe do C\u00f4ng an c\u1ea5p \u0111\u0103ng k\u00fd tr\u1ea3. \u0110\u1ecba b\u00e0n \u0111\u00e3 k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed l\u1ea7n tr\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u201cN\u01a1i th\u01b0\u1eddng tr\u00fa\u201d, \u201cN\u01a1i \u0110\u0103ng k\u00fd nh\u00e2n kh\u1ea9u th\u01b0\u1eddng tr\u00fa\u201d ho\u1eb7c \u201c\u0110\u1ecba ch\u1ec9\u201d ghi trong gi\u1ea5y \u0111\u0103ng k\u00fd m\u00f4 t\u00f4, xe m\u00e1y ho\u1eb7c gi\u1ea5y khai \u0111\u0103ng k\u00fd xe, gi\u1ea5y khai sang t\u00ean, di chuy\u1ec3n trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd xe v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

5. \u00d4t\u00f4, r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4 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), bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u00f4t\u00f4 b\u00e1n t\u1ea3i v\u1eeba ch\u1edf ng\u01b0\u1eddi, v\u1eeba ch\u1edf h\u00e0ng th\u00ec n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 t\u1eeb 10% \u0111\u1ebfn 20%. C\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111i\u1ec3m 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 t\u1ef7 l\u1ec7 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

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 U\u1ef7 ban nh\u00e2n d\u00e2n <\/span>t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng \u0111\u00f3ng tr\u1ee5 s\u1edf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, trong \u0111\u00f3: Th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c qu\u1eadn, huy\u1ec7n tr\u1ef1c thu\u1ed9c th\u00e0nh ph\u1ed1, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00e1c qu\u1eadn n\u1ed9i th\u00e0nh hay c\u00e1c huy\u1ec7n ngo\u1ea1i th\u00e0nh, \u0111\u00f4 th\u1ecb hay n\u00f4ng th\u00f4n; Th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh v\u00e0 th\u1ecb x\u00e3 n\u01a1i U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh \u0111\u00f3ng tr\u1ee5 s\u1edf bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c ph\u01b0\u1eddng, x\u00e3 thu\u1ed9c th\u00e0nh ph\u1ed1, th\u1ecb x\u00e3, kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 n\u1ed9i th\u00e0nh, n\u1ed9i th\u1ecb hay x\u00e3 ngo\u1ea1i th\u00e0nh, ngo\u1ea1i th\u1ecb.<\/span><\/p>\n

6. 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 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 t\u1ef7 l\u1ec7 thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, 4 v\u00e0 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

V\u00ed d\u1ee5 v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i (trong \u0111\u00f3 \u0111\u1ecba b\u00e0n A l\u00e0 \u0111\u1ecba b\u00e0n trong nh\u00f3m c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh v\u00e0 th\u1ecb x\u00e3 n\u01a1i U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh \u0111\u00f3ng tr\u1ee5 s\u1edf; \u0111\u1ecba b\u00e0n B l\u00e0 c\u00e1c \u0111\u1ecba b\u00e0n kh\u00e1c) nh\u01b0 sau:<\/span><\/i><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p 1: Xe m\u00e1y \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A, l\u1ea7n ti\u1ebfp theo k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 1%.<\/i><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p 2: Xe m\u00e1y \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A, l\u1ea7n ti\u1ebfp theo k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n B n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 1%.<\/i><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p 3: Xe m\u00e1y \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n B, l\u1ea7n ti\u1ebfp theo k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 5%.<\/i><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p 4: Xe m\u00e1y \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n B, l\u1ea7n ti\u1ebfp theo k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n B n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 1%.<\/i><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p 5: Xe m\u00e1y k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u t\u1ea1i \u0111\u1ecba b\u00e0n A ho\u1eb7c \u0111\u1ecba b\u00e0n B, sau \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n B, l\u1ea7n ti\u1ebfp theo k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 5%.<\/i><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p 6: Xe m\u00e1y k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u t\u1ea1i \u0111\u1ecba b\u00e0n A ho\u1eb7c \u0111\u1ecba b\u00e0n B, sau \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A, l\u1ea7n ti\u1ebfp theo k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 1%.<\/i><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p 7: Xe m\u00e1y k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u t\u1ea1i \u0111\u1ecba b\u00e0n A ho\u1eb7c \u0111\u1ecba b\u00e0n B, sau \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A ho\u1eb7c \u0111\u1ecba b\u00e0n B, l\u1ea7n ti\u1ebfp theo k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n B n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 1%.<\/i><\/p>\n

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

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

\u0110i\u1ec1u 7. Ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/b><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/b><\/p>\n

Nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1c 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\/12\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 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 3\/12\/2004 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

2. Thanh to\u00e1n n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/b><\/p>\n

Gi\u00e1 \u0111\u1ea5t l\u00e0m c\u0103n c\u1ee9 t\u00ednh s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 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.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi chuy\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n \u0111\u1ed5i nh\u00e0, \u0111\u1ea5t \u0111\u00f3 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.<\/p>\n

3. Th\u1ee7 t\u1ee5c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/b><\/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 \u1edf, \u0111\u1ea5t \u1edf n\u00eau t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 (trong \u0111\u00f3 c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u00eau t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u n\u00e0y) t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh.<\/p>\n

b) C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf 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 \u1edf, \u0111\u1ea5t \u1edf n\u00eau t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u n\u00e0y th\u00ec ghi v\u00e0o gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf: \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

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 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf 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\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n h\u1ed3 s\u01a1, k\u00e8m theo \u201cPhi\u1ebfu chuy\u1ec3n th\u00f4ng tin \u0111\u1ecba ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh\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.<\/p>\n

\u0110i\u1ec1u 8. Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/b><\/p>\n

Quy \u0111\u1ecbnh mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2011\/N\u0110-CP \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/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. Trong \u0111\u00f3:<\/p>\n

\u2013 H\u1ed9 ngh\u00e8o l\u00e0 h\u1ed9 gia \u0111\u00ecnh m\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 h\u1ed9 ngh\u00e8o do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ho\u1eb7c \u0111\u01b0\u1ee3c \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n (c\u1ea5p x\u00e3) n\u01a1i c\u01b0 tr\u00fa x\u00e1c nh\u1eadn l\u00e0 h\u1ed9 ngh\u00e8o theo quy \u0111\u1ecbnh v\u1ec1 chu\u1ea9n ngh\u00e8o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

\u2013 H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 c\u00e1c c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 gia \u0111\u00ecnh trong \u0111\u00f3 v\u1ee3 ho\u1eb7c ch\u1ed3ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1.<\/p>\n

\u2013 V\u00f9ng kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 30\/2007\/Q\u0110-TTg ng\u00e0y 05\/3\/2007 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh Danh m\u1ee5c c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh thu\u1ed9c v\u00f9ng kh\u00f3 kh\u0103n v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n khi k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i xu\u1ea5t tr\u00ecnh cho c\u01a1 quan Thu\u1ebf c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 nh\u01b0: X\u00e1c nh\u1eadn c\u1ee7a UBND x\u00e3 ph\u01b0\u1eddng n\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa ho\u1eb7c b\u1ea3n sao h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1.<\/p>\n

2. Ph\u01b0\u01a1ng ti\u1ec7n thu\u1ef7 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 thu\u1ef7 n\u1ed9i \u0111\u1ecba <\/i>c\u00f3 \u0111\u1ed9ng c\u01a1 t\u1ed5ng c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh \u0111\u1ebfn 15 m\u00e3 l\u1ef1c (CV); Ph\u01b0\u01a1ng ti\u1ec7n thu\u1ef7 n\u1ed9i \u0111\u1ecba <\/i>c\u00f3 s\u1ee9c ch\u1edf ng\u01b0\u1eddi \u0111\u1ebfn 12 ng\u01b0\u1eddi; V\u1ecf v\u00e0 t\u1ed5ng th\u00e0nh m\u00e1y t\u01b0\u01a1ng \u1ee9ng l\u1eafp thay th\u1ebf v\u00e0o c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n n\u00e0y.<\/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 Lu\u1eadt giao th\u00f4ng \u0111\u01b0\u1eddng thu\u1ef7 n\u1ed9i \u0111\u1ecba v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh <\/i><\/b>(k\u1ec3 c\u1ea3 v\u1ecf v\u00e0 t\u1ed5ng th\u00e0nh m\u00e1y t\u01b0\u01a1ng \u1ee9ng l\u1eafp thay th\u1ebf v\u00e0o c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n n\u00e0y).<\/p>\n

3. Nh\u00e0, \u0111\u1ea5t do c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i ho\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n ho\u00e1, th\u1ec3 d\u1ee5c th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n .<\/i><\/p>\n

C\u00e1c c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a 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 ph\u1ea3i \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

4. <\/i>Nh\u00e0, \u0111\u1ea5t do c\u00e1c c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o 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 ho\u00e1; 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.<\/p>\n

C\u00e1c c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o; y t\u1ebf; v\u0103n ho\u00e1; 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 ph\u1ea3i \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

5. Nh\u00e0, \u0111\u1ea5t do 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 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch nghi\u00ean c\u1ee9u khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/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.<\/p>\n

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

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

\u0110i\u1ec1u 9. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 15\/10\/2011 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 68\/2010\/TT-BTC ng\u00e0y 26\/10\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

C\u00e1c 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, c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2011\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

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 \u1ea3nh 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
\nN\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>\u2013 V\u0103n ph\u00f2ng T\u01af \u0110\u1ea3ng;
\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 NDTC;
\n\u2013 V\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;
\n\u2013 To\u00e0 \u00e1n NDTC;
\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 TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n\u2013 H\u0110ND, UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
\n\u2013 S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc,
\nS\u1edf T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u00e1c t\u1ec9nh, TP;
\n\u2013 C\u00f4ng b\u00e1o;
\n\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n B\u1ed9 T\u01b0 ph\u00e1p;
\n<\/span>\u2013 Website Ch\u00ednh ph\u1ee7, BTC;
\n\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n\u2013 L\u01b0u: VT, TCT (VT,CS). H\u01b0ng<\/td>\n		\n

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

<\/b>\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n lu\u1eadt \u0111\u1ea5t \u0111ai<\/a><\/p>\n

\u00bb T\u01b0 v\u1ea5n tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c xin c\u1ea5p s\u1ed5 \u0111\u1ecf, sang t\u00ean s\u1ed5 \u0111\u1ecf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 124\/ 2011\/ TT-BTC h\u01b0\u1edbng d\u1eabn l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do B\u1ed9 t\u00e0i ch\u00ednh B\u1ed8 T\u00c0I CH\u00cdNH C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac S\u1ed1: 124\/2011\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 31 th\u00e1ng 8 n\u0103m 2011 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN V\u1ec0 L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0 C\u0103n c\u1ee9 […]<\/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\/6880"}],"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=6880"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/6880\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=6880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=6880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=6880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}