{"id":7996,"date":"2018-01-29T15:21:43","date_gmt":"2018-01-29T08:21:43","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=7996"},"modified":"2022-12-11T20:50:43","modified_gmt":"2022-12-11T13:50:43","slug":"thong-tu-111-2013-tt-btc-huong-dan-luat-thue-thu-nhap-ca-nhan-va-nghi-dinh-65-2013-nd-cp","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-111-2013-tt-btc-huong-dan-luat-thue-thu-nhap-ca-nhan-va-nghi-dinh-65-2013-nd-cp\/","title":{"rendered":"Th\u00f4ng t\u01b0 111\/2013\/TT-BTC H\u01b0\u1edbng d\u1eabn Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP"},"content":{"rendered":"\n<p>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC H\u01b0\u1edbng d\u1eabn Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\"><b><span lang=\"NL\">B\u1ed8 T\u00c0I CH\u00cdNH <\/span><br>\n<\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"center\"><b>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br>\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac<br>\n<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\">S\u1ed1:\u00a0<span lang=\"NL\">111\/2013\/TT-BTC<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"right\"><i><span lang=\"NL\">H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 08 n\u0103m 2013<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><b><span lang=\"NL\">\u00a0<\/span><\/b><b><span lang=\"NL\">TH\u00d4NG T\u01af<\/span><\/b><\/p>\n<p align=\"center\"><span lang=\"NL\">H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N LU\u1eacT THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N, LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N V\u00c0 NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0<\/span>65\/2013\/N\u0110-CP\u00a0C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N V\u00c0 LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/p>\n<p><i><span lang=\"NL\">C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 ng\u00e0y 21 th\u00e1ng 11 n\u0103m 2007;<\/span><\/i><\/p>\n<p><i>C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 26\/2012\/QH13 ng\u00e0y 22 th\u00e1ng 11 n\u0103m 2012;<\/i><\/p>\n<p><i><span lang=\"NL\">C\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006;<\/span><\/i><\/p>\n<p><i>C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/i><\/p>\n<p><i><span lang=\"NL\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a065\/2013\/N\u0110-CP\u00a0ng\u00e0y 27 th\u00e1ng 6 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/span>v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/i><\/p>\n<p><i><span lang=\"NL\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a083\/2013\/N\u0110-CP\u00a0ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/span>;<\/i><\/p>\n<p><i><span lang=\"NL\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span>118\/2008\/N\u0110-CP\u00a0ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008\u00a0<\/i><i><span lang=\"NL\">c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n<p><i><span lang=\"NL\">Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span><\/i><\/p>\n<p><i><span lang=\"NL\">B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n,\u00a0<\/span>Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/i><i><span lang=\"NL\">v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a065\/2013\/N\u0110-CPng\u00e0y 27 th\u00e1ng 6 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0\u00a0<\/span>Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/i><i><span lang=\"NL\">\u00a0nh\u01b0 sau:<\/span><\/i><\/p>\n<p><b><span lang=\"NL\">Ch\u01b0\u01a1ng 1.<\/span><\/b><\/p>\n<p align=\"center\"><b><span lang=\"NL\">QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"NL\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa theo quy \u0111\u1ecbnh t\u1ea1i<\/span><span lang=\"NL\">\u00a0\u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span>,\u00a0\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP<span lang=\"NL\">\u00a0ng\u00e0y 27\/6\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a065\/2013\/N\u0110-CP)\u00a0c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0v\u00e0\u00a0\u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a065\/2013\/N\u0110-CP<\/span><\/p>\n<p><span lang=\"NL\">Ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 thu nh\u1eadp ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 v\u00e0 nh\u1eadn thu nh\u1eadp.<\/span><\/p>\n<p><span lang=\"NL\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 v\u00e0 nh\u1eadn thu nh\u1eadp.<\/span><\/p>\n<p><span lang=\"NL\">1. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"NL\">a) C\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean t\u00ednh trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam, trong \u0111\u00f3 ng\u00e0y \u0111\u1ebfn v\u00e0 ng\u00e0y \u0111i \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 m\u1ed9t (01) ng\u00e0y. Ng\u00e0y \u0111\u1ebfn v\u00e0 ng\u00e0y \u0111i \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng th\u1ef1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh tr\u00ean h\u1ed9 chi\u1ebfu (ho\u1eb7c gi\u1ea5y th\u00f4ng h\u00e0nh) c\u1ee7a c\u00e1 nh\u00e2n khi \u0111\u1ebfn v\u00e0 khi r\u1eddi Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp c\u1ea3nh v\u00e0 xu\u1ea5t c\u1ea3nh trong c\u00f9ng m\u1ed9t ng\u00e0y th\u00ec \u0111\u01b0\u1ee3c t\u00ednh chung l\u00e0 m\u1ed9t ng\u00e0y c\u01b0 tr\u00fa.<\/span><\/p>\n<p><span lang=\"NL\">C\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 s\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"NL\">b) C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam theo m\u1ed9t trong hai tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p><span lang=\"NL\">b.1) C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u01b0 tr\u00fa:<\/span><\/p>\n<p><span lang=\"NL\">b.1.1) \u0110\u1ed1i v\u1edbi c\u00f4ng d\u00e2n Vi\u1ec7t Nam: n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean l\u00e0 n\u01a1i c\u00e1 nh\u00e2n sinh s\u1ed1ng th\u01b0\u1eddng xuy\u00ean, \u1ed5n \u0111\u1ecbnh kh\u00f4ng c\u00f3 th\u1eddi h\u1ea1n t\u1ea1i m\u1ed9t ch\u1ed7 \u1edf nh\u1ea5t \u0111\u1ecbnh v\u00e0 \u0111\u00e3 \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u01b0 tr\u00fa.<\/span><\/p>\n<p><span lang=\"NL\">b.1.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i: n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean l\u00e0 n\u01a1i \u1edf th\u01b0\u1eddng tr\u00fa ghi trong Th\u1ebb th\u01b0\u1eddng tr\u00fa ho\u1eb7c n\u01a1i \u1edf t\u1ea1m tr\u00fa khi \u0111\u0103ng k\u00fd c\u1ea5p Th\u1ebb t\u1ea1m tr\u00fa do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thu\u1ed9c B\u1ed9 C\u00f4ng an c\u1ea5p.<\/span><\/p>\n<p><span lang=\"NL\">b.2) C\u00f3 nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf, v\u1edbi th\u1eddi h\u1ea1n c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m t\u00ednh thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">b.2.1) C\u00e1 nh\u00e2n ch\u01b0a ho\u1eb7c kh\u00f4ng c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b.1, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y nh\u01b0ng c\u00f3 t\u1ed5ng s\u1ed1 ng\u00e0y thu\u00ea nh\u00e0 \u0111\u1ec3 \u1edf theo c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m t\u00ednh thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p thu\u00ea nh\u00e0 \u1edf nhi\u1ec1u n\u01a1i.<\/span><\/p>\n<p><span lang=\"NL\">b.2.2) Nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u1edf kh\u00e1ch s\u1ea1n, \u1edf nh\u00e0 kh\u00e1ch, nh\u00e0 ngh\u1ec9, nh\u00e0 tr\u1ecd, \u1edf n\u01a1i l\u00e0m vi\u1ec7c, \u1edf tr\u1ee5 s\u1edf c\u01a1 quan,\u2026 kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n t\u1ef1 thu\u00ea hay ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng thu\u00ea cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y nh\u01b0ng th\u1ef1c t\u1ebf c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m t\u00ednh thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc n\u00e0o th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"NL\">Vi\u1ec7c ch\u1ee9ng minh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc kh\u00e1c \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n thu\u1ed9c n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa th\u00ec c\u00e1 nh\u00e2n cung c\u1ea5p b\u1ea3n ch\u1ee5p H\u1ed9 chi\u1ebfu \u0111\u1ec3 ch\u1ee9ng minh th\u1eddi gian c\u01b0 tr\u00fa.<\/span><\/p>\n<p><span lang=\"NL\">2. C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">a) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh.<\/span><\/p>\n<p><span lang=\"NL\">a.1) Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u00f3 m\u1ed9t ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n \u0111\u1ee9ng t\u00ean trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<p><span lang=\"NL\">a.2) Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng \u0111\u1ee9ng t\u00ean trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh (nh\u00f3m c\u00e1 nh\u00e2n kinh doanh), c\u00f9ng tham gia kinh doanh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1eebng th\u00e0nh vi\u00ean c\u00f3 t\u00ean trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<p><span lang=\"NL\">a.3) Tr\u01b0\u1eddng h\u1ee3p trong m\u1ed9t h\u1ed9 gia \u0111\u00ecnh c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng tham gia kinh doanh nh\u01b0ng ch\u1ec9 c\u00f3 m\u1ed9t ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n \u0111\u1ee9ng t\u00ean trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<p><span lang=\"NL\">a.4) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh th\u1ef1c t\u1ebf c\u00f3 kinh doanh nh\u01b0ng kh\u00f4ng c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh (ho\u1eb7c Ch\u1ee9ng ch\u1ec9, Gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n \u0111ang th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p><span lang=\"NL\">a.5) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc, t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc, t\u00e0i s\u1ea3n kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u c\u00e1 nh\u00e2n c\u00f9ng s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc, t\u00e0i s\u1ea3n kh\u00e1c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1eebng c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng.<\/span><\/p>\n<p><span lang=\"NL\">b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c.<\/span><\/p>\n<p><span lang=\"NL\">b.1) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 \u0111\u1ed3ng s\u1edf h\u1eefu, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1eebng c\u00e1 nh\u00e2n \u0111\u1ed3ng s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"NL\">b.2) Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n qu\u1ea3n l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n m\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u00f3 quy\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c c\u00f3 c\u00e1c quy\u1ec1n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"NL\">b.3) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c b\u1ea3o h\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt S\u1edf h\u1eefu tr\u00ed tu\u1ec7, Lu\u1eadt Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n l\u00e0 \u0111\u1ed3ng s\u1edf h\u1eefu, \u0111\u1ed3ng t\u00e1c gi\u1ea3 c\u1ee7a nhi\u1ec1u c\u00e1 nh\u00e2n (nhi\u1ec1u t\u00e1c gi\u1ea3) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1eebng c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n t\u00e1c gi\u1ea3 v\u00e0 h\u01b0\u1edfng thu nh\u1eadp t\u1eeb vi\u1ec7c chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n n\u00eau tr\u00ean.<\/span><\/p>\n<p><span lang=\"NL\">b.4) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 nhi\u1ec1u c\u00e1 nh\u00e2n tham gia nh\u01b0\u1ee3ng quy\u1ec1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1eebng c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<p><span lang=\"NL\">4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c kho\u1ea3n 1 v\u00e0 2, \u0110i\u1ec1u n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">a) C\u00e1 nh\u00e2n c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam k\u1ec3 c\u1ea3 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1eed \u0111i c\u00f4ng t\u00e1c, lao \u0111\u1ed9ng, h\u1ecdc t\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">b) C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi kh\u00f4ng mang qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam nh\u01b0ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, bao g\u1ed3m: ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 2. C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"NL\">Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0v\u00e0\u00a0\u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP, c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">1. Thu nh\u1eadp t\u1eeb kinh doanh<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb kinh doanh l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong c\u00e1c l\u0129nh v\u1ef1c sau:<\/span><\/p>\n<p><span lang=\"NL\">a) Thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a; x\u00e2y d\u1ef1ng; v\u1eadn t\u1ea3i; kinh doanh \u0103n u\u1ed1ng; kinh doanh d\u1ecbch v\u1ee5, k\u1ec3 c\u1ea3 d\u1ecbch v\u1ee5 cho thu\u00ea nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc, t\u00e0i s\u1ea3n kh\u00e1c.<\/span><\/p>\n<p><span lang=\"NL\">b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n trong nh\u1eefng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"NL\">c) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m e, kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">a) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n<p><span lang=\"NL\">b) C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p sau:<\/span><\/p>\n<p><span lang=\"NL\">b.1) Tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p \u01b0u \u0111\u00e3i h\u00e0ng th\u00e1ng v\u00e0 tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng.<\/span><\/p>\n<p><span lang=\"NL\">b.2) Tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia kh\u00e1ng chi\u1ebfn, b\u1ea3o v\u1ec7 t\u1ed5 qu\u1ed1c, l\u00e0m nhi\u1ec7m v\u1ee5 qu\u1ed1c t\u1ebf, thanh ni\u00ean xung phong \u0111\u00e3 ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5.<\/span><\/p>\n<p><span lang=\"NL\">b.3) Ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh; c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang.<\/span><\/p>\n<p><span lang=\"NL\">b.4) Ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh, ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c \u1edf n\u01a1i l\u00e0m vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m.<\/span><\/p>\n<p><span lang=\"NL\">b.5) Ph\u1ee5 c\u1ea5p thu h\u00fat, ph\u1ee5 c\u1ea5p khu v\u1ef1c.<\/span><\/p>\n<p><span lang=\"NL\">b.6) Tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, m\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n, m\u1ee9c h\u01b0\u1edfng d<\/span><span lang=\"IT\">\u01b0\u1ee1ng s\u1ee9c, ph\u1ee5c h\u1ed3i s\u1ee9c kho\u1ebb sau thai s\u1ea3n,\u00a0<\/span><span lang=\"NL\">tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m, tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n<p><span lang=\"NL\">b.7) Tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"NL\">b.8) Ph\u1ee5 c\u1ea5p ph\u1ee5c v\u1ee5 \u0111\u1ed1i v\u1edbi l\u00e3nh \u0111\u1ea1o c\u1ea5p cao.<\/span><\/p>\n<p>b.9) Tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khi chuy\u1ec3n c\u00f4ng t\u00e1c \u0111\u1ebfn v\u00f9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, h\u1ed7 tr\u1ee3 m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c l\u00e0m c\u00f4ng t\u00e1c v\u1ec1 ch\u1ee7 quy\u1ec1n bi\u1ec3n \u0111\u1ea3o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u1ee3 c\u1ea5p chuy\u1ec3n v\u00f9ng m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<p><span lang=\"NL\">b.10) Ph\u1ee5 c\u1ea5p \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean y t\u1ebf th\u00f4n, b\u1ea3n.<\/span><\/p>\n<p><span lang=\"NL\">b.11) Ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1.<\/span><\/p>\n<p><span lang=\"NL\">C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p v\u00e0 m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 2, \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi khu v\u1ef1c Nh\u00e0 n\u01b0\u1edbc th\u00ec c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf kh\u00e1c, c\u00e1c c\u01a1 s\u1edf kinh doanh kh\u00e1c \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o danh m\u1ee5c v\u00e0 m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi khu v\u1ef1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 t\u00ednh tr\u1eeb.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c cao h\u01a1n m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec ph\u1ea7n v\u01b0\u1ee3t ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">Ri\u00eang tr\u1ee3 c\u1ea5p chuy\u1ec3n v\u00f9ng m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb theo m\u1ee9c ghi t\u1ea1i H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3.<\/span><\/p>\n<p><span lang=\"NL\">c) Ti\u1ec1n th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0: ti\u1ec1n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, ti\u1ec1n hoa h\u1ed3ng m\u00f4i gi\u1edbi; ti\u1ec1n tham gia c\u00e1c \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u khoa h\u1ecdc, k\u1ef9 thu\u1eadt; ti\u1ec1n tham gia c\u00e1c d\u1ef1 \u00e1n, \u0111\u1ec1 \u00e1n; ti\u1ec1n nhu\u1eadn b\u00fat theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 nhu\u1eadn b\u00fat; ti\u1ec1n tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u1ea3ng d\u1ea1y; ti\u1ec1n tham gia bi\u1ec3u di\u1ec5n v\u0103n ho\u00e1, ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c, th\u1ec3 thao; ti\u1ec1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o; ti\u1ec1n d\u1ecbch v\u1ee5 kh\u00e1c, th\u00f9 lao kh\u00e1c.<\/span><\/p>\n<p><span lang=\"NL\">d) Ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb tham gia hi\u1ec7p h\u1ed9i kinh doanh, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, ban ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd, c\u00e1c hi\u1ec7p h\u1ed9i, h\u1ed9i ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c.<\/span><\/p>\n<p><span lang=\"NL\">\u0111) C\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c:<\/span><\/p>\n<p><span lang=\"NL\">\u0111.1) Ti\u1ec1n nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1edf t\u1ea1i tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n thu\u00ea nh\u00e0 ho\u1eb7c chi ph\u00ed kh\u1ea5u hao, ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c t\u00ednh theo t\u1ef7 l\u1ec7 gi\u1eefa di\u1ec7n t\u00edch c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng v\u1edbi di\u1ec7n t\u00edch tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c.<\/span><\/p>\n<p><span lang=\"NL\">Kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 do \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 h\u1ed9 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p><span lang=\"NL\">\u0111.2) Kho\u1ea3n ti\u1ec1n ph\u00ed mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c, ti\u1ec1n \u0111\u00f3ng g\u00f3p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi nh\u1eefng s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<p><span lang=\"NL\">\u0111.3) Ph\u00ed h\u1ed9i vi\u00ean v\u00e0 c\u00e1c kho\u1ea3n chi d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ee5c v\u1ee5 cho c\u00e1 nh\u00e2n theo y\u00eau c\u1ea7u nh\u01b0: ch\u0103m s\u00f3c s\u1ee9c kho\u1ebb, vui ch\u01a1i, th\u1ec3 thao, gi\u1ea3i tr\u00ed, th\u1ea9m m\u1ef9, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">\u0111.3.1) Kho\u1ea3n ph\u00ed h\u1ed9i vi\u00ean (nh\u01b0 th\u1ebb h\u1ed9i vi\u00ean s\u00e2n g\u00f4n, s\u00e2n qu\u1ea7n v\u1ee3t, th\u1ebb sinh ho\u1ea1t c\u00e2u l\u1ea1c b\u1ed9 v\u0103n h\u00f3a ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c th\u1ec3 thao\u2026) n\u1ebfu th\u1ebb c\u00f3 ghi \u0111\u00edch danh c\u00e1 nh\u00e2n ho\u1eb7c nh\u00f3m c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p th\u1ebb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung, kh\u00f4ng ghi t\u00ean c\u00e1 nh\u00e2n ho\u1eb7c nh\u00f3m c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">\u0111.3.2)\u00a0<\/span>Kho\u1ea3n<span lang=\"NL\">\u00a0chi d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ee5c v\u1ee5 cho c\u00e1 nh\u00e2n trong ho\u1ea1t \u0111\u1ed9ng ch\u0103m s\u00f3c s\u1ee9c kho\u1ebb, vui ch\u01a1i, gi\u1ea3i tr\u00ed th\u1ea9m m\u1ef9\u2026 n\u1ebfu n\u1ed9i dung chi tr\u1ea3 ghi r\u00f5 t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung chi tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 kh\u00f4ng ghi t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u00e0 chi chung cho t\u1eadp th\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">\u0111.4) Ph\u1ea7n kho\u00e1n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c,\u2026 cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. M\u1ee9c kho\u00e1n chi kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">\u0111.4.1) \u0110\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c v\u00e0 ng\u01b0\u1eddi l\u00e0m vi\u1ec7c trong c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, \u0110\u1ea3ng, \u0111o\u00e0n th\u1ec3, H\u1ed9i, Hi\u1ec7p h\u1ed9i: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"NL\">\u0111.4.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"NL\">\u0111.4.3)\u00a0<\/span><span lang=\"FR\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i: m\u1ee9c kho\u00e1n chi th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p><span lang=\"NL\">\u0111.5) \u0110\u1ed1i v\u1edbi kho\u1ea3n chi v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n ph\u1ee5c v\u1ee5 \u0111\u01b0a \u0111\u00f3n t\u1eadp th\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u01a1i \u1edf \u0111\u1ebfn n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng; tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111\u01b0a \u0111\u00f3n ri\u00eang t\u1eebng c\u00e1 nh\u00e2n th\u00ec ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u0111\u01b0a \u0111\u00f3n.<\/span><\/p>\n<p><span lang=\"NL\">\u0111.6) \u0110\u1ed1i v\u1edbi kho\u1ea3n chi tr\u1ea3 h\u1ed9 ti\u1ec1n \u0111\u00e0o t\u1ea1o n\u00e2ng cao tr\u00ecnh \u0111\u1ed9, tay ngh\u1ec1 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u00f9 h\u1ee3p v\u1edbi c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c theo k\u1ebf ho\u1ea1ch c\u1ee7a \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p><span lang=\"NL\">\u0111.7) C\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c.<\/span><\/p>\n<p><span lang=\"NL\">C\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: chi trong c\u00e1c ng\u00e0y ngh\u1ec9, l\u1ec5; thu\u00ea c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, thu\u00ea khai thu\u1ebf cho \u0111\u00edch danh m\u1ed9t ho\u1eb7c m\u1ed9t nh\u00f3m c\u00e1 nh\u00e2n; chi cho ng\u01b0\u1eddi gi\u00fap vi\u1ec7c gia \u0111\u00ecnh nh\u01b0 l\u00e1i xe, ng\u01b0\u1eddi n\u1ea5u \u0103n, ng\u01b0\u1eddi l\u00e0m c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c trong gia \u0111\u00ecnh theo h\u1ee3p \u0111\u1ed3ng\u2026<\/span><\/p>\n<p><span lang=\"NL\">e) C\u00e1c kho\u1ea3n th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c, k\u1ec3 c\u1ea3 th\u01b0\u1edfng b\u1eb1ng ch\u1ee9ng kho\u00e1n, tr\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"NL\">e.1) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc phong t\u1eb7ng, bao g\u1ed3m c\u1ea3 ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u thi \u0111ua, c\u00e1c h\u00ecnh th\u1ee9c khen th\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thi \u0111ua, khen th\u01b0\u1edfng, c\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span lang=\"NL\">e.1.1) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u thi \u0111ua nh\u01b0 Chi\u1ebfn s\u0129 thi \u0111ua to\u00e0n qu\u1ed1c; Chi\u1ebfn s\u0129 thi \u0111ua c\u1ea5p B\u1ed9, ng\u00e0nh, \u0111o\u00e0n th\u1ec3 Trung \u01b0\u01a1ng, t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng; Chi\u1ebfn s\u0129 thi \u0111ua c\u01a1 s\u1edf, Lao \u0111\u1ed9ng ti\u00ean ti\u1ebfn, Chi\u1ebfn s\u1ef9 ti\u00ean ti\u1ebfn.<\/span><\/p>\n<p><span lang=\"NL\">e.1.2) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c h\u00ecnh th\u1ee9c khen th\u01b0\u1edfng.<\/span><\/p>\n<p><span lang=\"NL\">e.1.3) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u do Nh\u00e0 n\u01b0\u1edbc phong t\u1eb7ng.<\/span><\/p>\n<p><span lang=\"NL\">e.1.4) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c gi\u1ea3i th\u01b0\u1edfng do c\u00e1c H\u1ed9i, t\u1ed5 ch\u1ee9c thu\u1ed9c c\u00e1c 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 c\u1ee7a Trung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng trao t\u1eb7ng ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thi \u0111ua, Khen th\u01b0\u1edfng.<\/span><\/p>\n<p><span lang=\"NL\">e.1.5) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo gi\u1ea3i th\u01b0\u1edfng H\u1ed3 Ch\u00ed Minh, gi\u1ea3i th\u01b0\u1edfng Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"NL\">e.1.6) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo K\u1ef7 ni\u1ec7m ch\u01b0\u01a1ng, Huy hi\u1ec7u.<\/span><\/p>\n<p><span lang=\"NL\">e.1.7) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo B\u1eb1ng khen, Gi\u1ea5y khen.<\/span><\/p>\n<p><span lang=\"NL\">Th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh khen th\u01b0\u1edfng, m\u1ee9c ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u thi \u0111ua, h\u00ecnh th\u1ee9c khen th\u01b0\u1edfng n\u00eau tr\u00ean ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thi \u0111ua khen th\u01b0\u1edfng.<\/span><\/p>\n<p><span lang=\"NL\">e.2) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c gia, gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam th\u1eeba nh\u1eadn.<\/span><\/p>\n<p><span lang=\"NL\">e.3) Ti\u1ec1n th\u01b0\u1edfng v\u1ec1 c\u1ea3i ti\u1ebfn k\u1ef9 thu\u1eadt, s\u00e1ng ch\u1ebf, ph\u00e1t minh \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn.<\/span><\/p>\n<p><span lang=\"NL\">e.4) Ti\u1ec1n th\u01b0\u1edfng v\u1ec1 vi\u1ec7c ph\u00e1t hi\u1ec7n, khai b\u00e1o h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1edbi c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"NL\">g) Kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n sau:<\/span><\/p>\n<p><span lang=\"NL\">g.1) Kho\u1ea3n h\u1ed7 tr\u1ee3 c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cho vi\u1ec7c kh\u00e1m ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p>g.1.1) Th\u00e2n nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y bao g\u1ed3m:\u00a0<span lang=\"NL\">c<\/span>on\u00a0<span lang=\"PT-BR\">\u0111\u1ebb, con nu\u00f4i h\u1ee3p ph\u00e1p, con ngo\u00e0i gi\u00e1 th\u00fa, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng; v\u1ee3 ho\u1eb7c ch\u1ed3ng;\u00a0<\/span>c<span lang=\"PT-BR\">ha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb; cha v\u1ee3, m\u1eb9 v\u1ee3 (ho\u1eb7c cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng); cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf; cha nu\u00f4i, m\u1eb9 nu\u00f4i h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p><span lang=\"PT-BR\">g.1.2)\u00a0<\/span><span lang=\"NL\">M\u1ee9c h\u1ed7 tr\u1ee3 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf chi tr\u1ea3 theo ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n vi\u1ec7n ph\u00ed nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 s\u1ed1 ti\u1ec1n tr\u1ea3 vi\u1ec7n ph\u00ed c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi \u0111\u00e3 tr\u1eeb s\u1ed1 ti\u1ec1n chi tr\u1ea3 c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<p><span lang=\"NL\">g.1.3) Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng chi ti\u1ec1n h\u1ed7 tr\u1ee3 c\u00f3 tr\u00e1ch nhi\u1ec7m: l\u01b0u gi\u1eef b\u1ea3n sao ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n vi\u1ec7n ph\u00ed c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng (trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ea3 ph\u1ea7n c\u00f2n l\u1ea1i sau khi t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m tr\u1ea3 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh) ho\u1eb7c b\u1ea3n sao ch\u1ee9ng t\u1eeb tr\u1ea3 vi\u1ec7n ph\u00ed; b\u1ea3n sao ch\u1ee9ng t\u1eeb chi b\u1ea3o hi\u1ec3m y t\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng (trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ea3 to\u00e0n b\u1ed9 vi\u1ec7n ph\u00ed, t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng) c\u00f9ng v\u1edbi ch\u1ee9ng t\u1eeb chi ti\u1ec1n h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o.<\/span><\/p>\n<p>g.2) Kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i trong c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c \u0110\u1ea3ng, \u0111o\u00e0n th\u1ec3.<\/p>\n<p>g.3) Kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c theo ch\u1ebf \u0111\u1ed9 nh\u00e0 \u1edf c\u00f4ng v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p>g.4) C\u00e1c kho\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do tham<b>\u00a0<\/b>gia<b>\u00a0<\/b><span lang=\"SV\">\u00fd ki\u1ebfn, th\u1ea9m \u0111\u1ecbnh, th\u1ea9m tra c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, Ngh\u1ecb quy\u1ebft, c\u00e1c b\u00e1o c\u00e1o ch\u00ednh tr\u1ecb; tham gia c\u00e1c \u0111o\u00e0n ki\u1ec3m tra gi\u00e1m s\u00e1t; ti\u1ebfp c\u1eed tri, ti\u1ebfp c\u00f4ng d\u00e2n; trang ph\u1ee5c v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng c\u1ee7a V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i, H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i, c\u00e1c \u0110o\u00e0n \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i; V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng; V\u0103n ph\u00f2ng Th\u00e0nh \u1ee7y, T\u1ec9nh \u1ee7y v\u00e0 c\u00e1c Ban c\u1ee7a Th\u00e0nh u\u1ef7, T\u1ec9nh \u1ee7y.<\/span><\/p>\n<p>g.5)\u00a0<span lang=\"NL\">Kho\u1ea3n ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa, \u0103n tr\u01b0a ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0 tr\u1ef1c ti\u1ebfp n\u1ea5u \u0103n, mua su\u1ea5t \u0103n, c\u1ea5p phi\u1ebfu \u0103n.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa ca, \u0103n tr\u01b0a m\u00e0 chi ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n n\u1ebfu m\u1ee9c chi ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i. Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c chi cao h\u01a1n m\u1ee9c h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i th\u00ec ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"NL\">M\u1ee9c chi c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, \u0110\u1ea3ng, \u0110o\u00e0n th\u1ec3, c\u00e1c H\u1ed9i kh\u00f4ng qu\u00e1 m\u1ee9c h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ngo\u00e0i Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c, m\u1ee9c chi do th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb th\u1ed1ng nh\u1ea5t v\u1edbi ch\u1ee7 t\u1ecbch c\u00f4ng \u0111o\u00e0n quy\u1ebft \u0111\u1ecbnh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p>g.6) Kho\u1ea3n ti\u1ec1n mua v\u00e9 m\u00e1y bay kh\u1ee9 h\u1ed3i do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9 (ho\u1eb7c thanh to\u00e1n) cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 ph\u00e9p m\u1ed7i n\u0103m m\u1ed9t l\u1ea7n.<\/p>\n<p>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n mua v\u00e9 m\u00e1y bay l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 kho\u1ea3n ti\u1ec1n thanh to\u00e1n v\u00e9 m\u00e1y bay t\u1eeb Vi\u1ec7t Nam \u0111\u1ebfn qu\u1ed1c gia ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i mang qu\u1ed1c t\u1ecbch ho\u1eb7c qu\u1ed1c gia n\u01a1i gia \u0111\u00ecnh ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i sinh s\u1ed1ng v\u00e0 ng\u01b0\u1ee3c l\u1ea1i; kho\u1ea3n ti\u1ec1n thanh to\u00e1n v\u00e9 m\u00e1y bay t\u1eeb qu\u1ed1c gia n\u01a1i ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111ang l\u00e0m vi\u1ec7c v\u1ec1 Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n<p>g.7)\u00a0 Kho\u1ea3n ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam h\u1ecdc t\u1ea1i Vi\u1ec7t Nam, con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam \u0111ang l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i n\u01b0\u1edbc ngo\u00e0i theo b\u1eadc h\u1ecdc t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9.<\/p>\n<p>g.8) C<span lang=\"NL\">\u00e1c kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c H\u1ed9i, t\u1ed5 ch\u1ee9c t\u00e0i tr\u1ee3 kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ebfu c\u00e1 nh\u00e2n nh\u1eadn t\u00e0i tr\u1ee3 l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a H\u1ed9i, c\u1ee7a t\u1ed5 ch\u1ee9c; kinh ph\u00ed t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1eeb ngu\u1ed3n kinh ph\u00ed Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; vi\u1ec7c s\u00e1ng t\u00e1c c\u00e1c t\u00e1c ph\u1ea9m v\u0103n h\u1ecdc ngh\u1ec7 thu\u1eadt, c\u00f4ng tr\u00ecnh nghi\u00ean c\u1ee9u khoa h\u1ecdc\u2026 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb c\u1ee7a Nh\u00e0 n\u01b0\u1edbc hay theo ch\u01b0\u01a1ng tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng ph\u00f9 h\u1ee3p v\u1edbi \u0110i\u1ec1u l\u1ec7 c\u1ee7a H\u1ed9i, t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/span><\/p>\n<p>g.9) C\u00e1c kho\u1ea3n thanh to\u00e1n m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111i\u1ec1u \u0111\u1ed9ng, lu\u00e2n chuy\u1ec3n ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, tu\u00e2n th\u1ee7 l\u1ecbch lao \u0111\u1ed9ng chu\u1ea9n theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf c\u1ee7a m\u1ed9t s\u1ed1 ng\u00e0nh nh\u01b0 d\u1ea7u kh\u00ed, khai kho\u00e1ng.<\/p>\n<p>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 kho\u1ea3n ti\u1ec1n thanh to\u00e1n v\u00e9 m\u00e1y bay t\u1eeb Vi\u1ec7t Nam \u0111\u1ebfn qu\u1ed1c gia n\u01a1i ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n<p><span lang=\"NL\">V\u00ed d\u1ee5 1:\u00a0\u00d4ng X l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c nh\u00e0 th\u1ea7u d\u1ea7u kh\u00ed Y \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn l\u00e0m vi\u1ec7c t\u1ea1i gi\u00e0n khoan tr\u00ean th\u1ec1m l\u1ee5c \u0111\u1ecba Vi\u1ec7t Nam. Theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, chu k\u1ef3 l\u00e0m vi\u1ec7c c\u1ee7a \u00f4ng X t\u1ea1i gi\u00e0n khoan l\u00e0 28 ng\u00e0y li\u00ean t\u1ee5c, sau \u0111\u00f3 \u0111\u01b0\u1ee3c ngh\u1ec9 28 ng\u00e0y. Nh\u00e0 th\u1ea7u Y thanh to\u00e1n cho \u00f4ng X c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e9 m\u00e1y bay t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i m\u1ed7i l\u1ea7n \u0111\u1ed5i ca, c<\/span>hi ph\u00ed cung c\u1ea5p tr\u1ef1c th\u0103ng \u0111\u01b0a \u0111\u00f3n \u00f4ng X ch\u1eb7ng t\u1eeb \u0111\u1ea5t li\u1ec1n Vi\u1ec7t Nam ra gi\u00e0n khoan v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, chi ph\u00ed l\u01b0u tr\u00fa trong tr\u01b0\u1eddng h\u1ee3p \u00f4ng X ch\u1edd chuy\u1ebfn bay tr\u1ef1c th\u0103ng \u0111\u01b0a ra gi\u00e0n khoan l\u00e0m vi\u1ec7c th\u00ec kh\u00f4ng t\u00ednh c\u00e1c kho\u1ea3n ti\u1ec1n n\u00e0y v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a \u00f4ng X.<\/p>\n<p><span lang=\"NL\">3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:<\/span><\/p>\n<p><span lang=\"NL\">a) Ti\u1ec1n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh vay theo h\u1ee3p \u0111\u1ed3ng vay ho\u1eb7c th\u1ecfa thu\u1eadn vay, tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng,\u00a0<\/span>chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i\u00a0<span lang=\"NL\">theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft g.1, \u0111i\u1ec3m g, kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.\u00a0<\/span><\/p>\n<p><span lang=\"NL\">b) C\u1ed5 t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c g\u00f3p v\u1ed1n mua c\u1ed5 ph\u1ea7n.<\/span><\/p>\n<p><span lang=\"NL\">c) L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n (bao g\u1ed3m c\u1ea3 C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean), c\u00f4ng ty h\u1ee3p danh, h\u1ee3p t\u00e1c x\u00e3, li\u00ean doanh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kinh doanh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3; l\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; g\u00f3p v\u1ed1n v\u00e0o Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"NL\">d) Ph\u1ea7n t\u0103ng th\u00eam c\u1ee7a gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p nh\u1eadn \u0111\u01b0\u1ee3c khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p ho\u1eb7c khi r\u00fat v\u1ed1n.<\/span><\/p>\n<p><span lang=\"NL\">\u0111) Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu v\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c do c\u00e1c t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc ph\u00e1t h\u00e0nh, tr\u1eeb thu nh\u1eadp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft g.1 v\u00e0 g.3, \u0111i\u1ec3m g, kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">e) C\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1eb1ng hi\u1ec7n v\u1eadt, b\u1eb1ng danh ti\u1ebfng, b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, b\u1eb1ng ph\u00e1t minh, s\u00e1ng ch\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">g) Thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c tr\u1ea3 b\u1eb1ng c\u1ed5 phi\u1ebfu, thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n.<\/span><\/p>\n<p><span lang=\"NL\">4. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">a)\u00a0<\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p trong c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n (bao g\u1ed3m c\u1ea3 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean), c\u00f4ng ty h\u1ee3p danh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh, h\u1ee3p t\u00e1c x\u00e3, qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n,<b>\u00a0<\/b>t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c.<\/p>\n<p><span lang=\"NL\">b)\u00a0<\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, bao g\u1ed3m: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, quy\u1ec1n mua c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n trong c\u00f4ng ty c\u1ed5 ph\u1ea7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p.<\/p>\n<p><span lang=\"NL\">c)\u00a0<\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/p>\n<p>5. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/p>\n<p>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m:<\/p>\n<p><span lang=\"NL\">a)\u00a0<\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n<p><span lang=\"NL\">b)\u00a0<\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t. T\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t bao g\u1ed3m:<\/p>\n<p>b.1) Nh\u00e0 \u1edf, k\u1ec3 c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai.<\/p>\n<p>b.2) K\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, k\u1ec3 c\u1ea3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai.<\/p>\n<p>b.3) C\u00e1c t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n l\u00e0 s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p (nh\u01b0 c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i).<\/p>\n<p><span lang=\"NL\">c)\u00a0<\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, k\u1ec3 c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai.<\/p>\n<p><span lang=\"NL\">d)\u00a0<\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t, quy\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/p>\n<p><span lang=\"NL\">\u0111)\u00a0<\/span>Thu nh\u1eadp khi g\u00f3p v\u1ed1n b\u1eb1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u0103ng v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p><span lang=\"NL\">e)\u00a0<\/span><span lang=\"AMH\">Thu nh\u1eadp t\u1eeb vi\u1ec7c \u1ee7y quy\u1ec1n qu\u1ea3n l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0<\/span><span lang=\"AMH\">m\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u00f3 quy\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c c\u00f3\u00a0<\/span>quy\u1ec1n nh\u01b0 ng\u01b0\u1eddi s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0<span lang=\"AMH\">theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"NL\">g)\u00a0<\/span>C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/p>\n<p><span lang=\"VI\">Quy \u0111\u1ecbnh v\u1ec1 nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai\u00a0<\/span>n\u00eau t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y\u00a0<span lang=\"VI\">th\u1ef1c hi\u1ec7n\u00a0<\/span>theo\u00a0<span lang=\"VI\">ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"NL\">6. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"NL\">a) Tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1 do c\u00e1c c\u00f4ng ty x\u1ed5 s\u1ed1 ph\u00e1t h\u00e0nh tr\u1ea3 th\u01b0\u1edfng.<\/span><\/p>\n<p><span lang=\"NL\">b) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i khi tham gia mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<p><span lang=\"NL\">c) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c, \u0111\u1eb7t c\u01b0\u1ee3c \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p.<\/span><\/p>\n<p><span lang=\"NL\">d) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c casino \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p ho\u1ea1t \u0111\u1ed9ng.<s><\/s><\/span><\/p>\n<p><span lang=\"NL\">\u0111) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c tr\u00f2 ch\u01a1i, cu\u1ed9c thi c\u00f3 th\u01b0\u1edfng v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c tr\u00fang th\u01b0\u1edfng kh\u00e1c do c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 quan h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, c\u00e1c \u0111o\u00e0n th\u1ec3 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<p><span lang=\"NL\">7. Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n l\u00e0 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c khi chuy\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt S\u1edf h\u1eefu tr\u00ed tu\u1ec7; thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">a) \u0110\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt S\u1edf h\u1eefu tr\u00ed tu\u1ec7\u00a0v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">a.1) \u0110\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n t\u00e1c gi\u1ea3 bao g\u1ed3m c\u00e1c t\u00e1c ph\u1ea9m v\u0103n h\u1ecdc, t\u00e1c ph\u1ea9m ngh\u1ec7 thu\u1eadt, khoa h\u1ecdc; \u0111\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n li\u00ean quan \u0111\u1ebfn quy\u1ec1n t\u00e1c gi\u1ea3 bao g\u1ed3m: ghi h\u00ecnh, ghi \u00e2m ch\u01b0\u01a1ng tr\u00ecnh ph\u00e1t s\u00f3ng, t\u00edn hi\u1ec7u v\u1ec7 tinh mang ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c m\u00e3 ho\u00e1.<\/span><\/p>\n<p><span lang=\"NL\">a.2) \u0110\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p bao g\u1ed3m s\u00e1ng ch\u1ebf, ki\u1ec3u d\u00e1ng c\u00f4ng nghi\u1ec7p, thi\u1ebft k\u1ebf b\u1ed1 tr\u00ed m\u1ea1ch t\u00edch h\u1ee3p b\u00e1n d\u1eabn, b\u00ed m\u1eadt kinh doanh, nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i v\u00e0 ch\u1ec9 d\u1eabn \u0111\u1ecba l\u00fd.<\/span><\/p>\n<p><span lang=\"NL\">a.3) \u0110\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng l\u00e0 v\u1eadt li\u1ec7u nh\u00e2n gi\u1ed1ng v\u00e0 v\u1eadt li\u1ec7u thu ho\u1ea1ch.<\/span><\/p>\n<p><span lang=\"NL\">b) \u0110\u1ed1i t\u01b0\u1ee3ng c\u1ee7a chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 7 c\u1ee7a Lu\u1eadt Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">b.1) Chuy\u1ec3n giao c\u00e1c b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt.<\/span><\/p>\n<p><span lang=\"NL\">b.2) Chuy\u1ec3n giao ki\u1ebfn th\u1ee9c k\u1ef9 thu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 d\u01b0\u1edbi d\u1ea1ng ph\u01b0\u01a1ng \u00e1n c\u00f4ng ngh\u1ec7, quy tr\u00ecnh c\u00f4ng ngh\u1ec7, gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt, c\u00f4ng th\u1ee9c, th\u00f4ng s\u1ed1 k\u1ef9 thu\u1eadt, b\u1ea3n v\u1ebd, s\u01a1 \u0111\u1ed3 k\u1ef9 thu\u1eadt, ch\u01b0\u01a1ng tr\u00ecnh m\u00e1y t\u00ednh, th\u00f4ng tin d\u1eef li\u1ec7u.<\/span><\/p>\n<p><span lang=\"NL\">b.3) Chuy\u1ec3n giao gi\u1ea3i ph\u00e1p h\u1ee3p l\u00fd h\u00f3a s\u1ea3n xu\u1ea5t, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7.<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 n\u00eau tr\u00ean bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea1i.<\/span><\/p>\n<p><span lang=\"NL\">8. Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/span><\/p>\n<p><span lang=\"NL\">Nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, theo \u0111\u00f3 b\u00ean nh\u01b0\u1ee3ng quy\u1ec1n cho ph\u00e9p v\u00e0 y\u00eau c\u1ea7u b\u00ean nh\u1eadn quy\u1ec1n t\u1ef1 m\u00ecnh ti\u1ebfn h\u00e0nh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a b\u00ean nh\u01b0\u1ee3ng quy\u1ec1n t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i n\u00eau tr\u00ean, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng l\u1ea1i quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<p><span lang=\"NL\">9. Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf l\u00e0 kho\u1ea3n thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c theo di ch\u00fac ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1eeba k\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">a)\u00a0<\/span><span lang=\"VI\">\u0110\u1ed1i v\u1edbi nh\u1eadn th\u1eeba k\u1ebf l\u00e0 ch\u1ee9ng kho\u00e1n bao g\u1ed3m: c\u1ed5 phi\u1ebfu, quy\u1ec1n mua c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n<\/span>;\u00a0<span lang=\"VI\">c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1 nh\u00e2n trong c\u00f4ng ty c\u1ed5 ph\u1ea7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt\u00a0<\/span>D<span lang=\"VI\">oanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"NL\">b) \u0110\u1ed1i v\u1edbi nh\u1eadn th\u1eeba k\u1ebf l\u00e0 ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh bao g\u1ed3m: v\u1ed1n g\u00f3p trong c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, h\u1ee3p t\u00e1c x\u00e3, c\u00f4ng ty h\u1ee3p danh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh; v\u1ed1n trong doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u01a1 s\u1edf kinh doanh c\u1ee7a c\u00e1 nh\u00e2n; v\u1ed1n trong c\u00e1c hi\u1ec7p h\u1ed9i, qu\u1ef9 \u0111\u01b0\u1ee3c ph\u00e9p th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c to\u00e0n b\u1ed9 c\u01a1 s\u1edf kinh doanh n\u1ebfu l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u01a1 s\u1edf kinh doanh c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"NL\">c) \u0110\u1ed1i v\u1edbi nh\u1eadn th\u1eeba k\u1ebf l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m: quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t; quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, k\u1ec3 c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai; k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, k\u1ec3 c\u1ea3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai; quy\u1ec1n thu\u00ea \u0111\u1ea5t; quy\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc; c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb th\u1eeba k\u1ebf l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c; tr\u1eeb thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">d)\u00a0<\/span>\u0110\u1ed1i v\u1edbi nh\u1eadn th\u1eeba k\u1ebf l\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc nh\u01b0: \u00f4 t\u00f4; xe g\u1eafn m\u00e1y, xe m\u00f4 t\u00f4; t\u00e0u th\u1ee7y, k\u1ec3 c\u1ea3 s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y; thuy\u1ec1n, k\u1ec3 c\u1ea3 du thuy\u1ec1n; t\u00e0u bay; s\u00fang s\u0103n, s\u00fang th\u1ec3 thao.<\/p>\n<p><span lang=\"NL\">10. Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 kho\u1ea3n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p>a)\u00a0<span lang=\"VI\">\u0110\u1ed1i v\u1edbi nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n bao g\u1ed3m: c\u1ed5 phi\u1ebfu, quy\u1ec1n mua c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo qu<\/span>y\u00a0<span lang=\"VI\">\u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n; c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n trong c\u00f4ng ty c\u1ed5 ph\u1ea7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt\u00a0<\/span>D<span lang=\"VI\">oanh nghi\u1ec7p.<\/span><\/p>\n<p>b)\u00a0<span lang=\"NL\">\u0110\u1ed1i v\u1edbi nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh bao g\u1ed3m: v\u1ed1n trong c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, h\u1ee3p t\u00e1c x\u00e3, c\u00f4ng ty h\u1ee3p danh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh, v\u1ed1n trong doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u01a1 s\u1edf kinh doanh c\u1ee7a c\u00e1 nh\u00e2n, v\u1ed1n trong c\u00e1c hi\u1ec7p h\u1ed9i, qu\u1ef9 \u0111\u01b0\u1ee3c ph\u00e9p th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c to\u00e0n b\u1ed9 c\u01a1 s\u1edf kinh doanh n\u1ebfu l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u01a1 s\u1edf kinh doanh c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n<p>c)\u00a0<span lang=\"NL\">\u0110\u1ed1i v\u1edbi nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m: quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t; quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, k\u1ec3 c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai; k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, k\u1ec3 c\u1ea3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai; quy\u1ec1n thu\u00ea \u0111\u1ea5t; quy\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc; c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb th\u1eeba k\u1ebf l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c; tr\u1eeb thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p>d) \u0110\u1ed1i v\u1edbi nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc nh\u01b0: \u00f4 t\u00f4; xe g\u1eafn m\u00e1y, xe m\u00f4 t\u00f4; t\u00e0u th\u1ee7y, k\u1ec3 c\u1ea3 s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y; thuy\u1ec1n, k\u1ec3 c\u1ea3 du thuy\u1ec1n; t\u00e0u bay; s\u00fang s\u0103n, s\u00fang th\u1ec3 thao.<\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 3. C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"NL\">1. C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i<\/span><span lang=\"NL\">\u00a0\u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n,\u00a0\u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP,\u00a0c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai theo quy \u0111\u1ecbnh\u00a0<\/span><span lang=\"VI\">ph\u00e1p lu\u1eadt\u00a0<\/span><span lang=\"NL\">v\u1ec1 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) 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; b\u1ed1 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<\/span>.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n (<span lang=\"NL\">bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai theo quy \u0111\u1ecbnh\u00a0<\/span><span lang=\"VI\">ph\u00e1p lu\u1eadt\u00a0<\/span><span lang=\"NL\">v\u1ec1 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) do v\u1ee3 ho\u1eb7c ch\u1ed3ng t\u1ea1o l\u1eadp trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng, khi ly h\u00f4n \u0111\u01b0\u1ee3c ph\u00e2n chia theo th\u1ecfa thu\u1eadn ho\u1eb7c do t\u00f2a \u00e1n ph\u00e1n quy\u1ebft th\u00ec vi\u1ec7c ph\u00e2n chia t\u00e0i s\u1ea3n n\u00e0y thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p>b.1) C\u00e1 nh\u00e2n\u00a0<span lang=\"AMH\">chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf \u0111\u01b0\u1ee3c\u00a0<\/span>mi\u1ec5n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn\u00a0<span lang=\"AMH\">t\u1ea1i \u0111i\u1ec3m<\/span>\u00a0b,\u00a0<span lang=\"AMH\">kho\u1ea3n\u00a0<\/span>1, \u0110i\u1ec1u\u00a0<span lang=\"AMH\">n\u00e0y\u00a0<\/span>ph\u1ea3i \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<p>b.1.1) Ch\u1ec9 c\u00f3 duy nh\u1ea5t quy\u1ec1n s\u1edf h\u1eefu m\u1ed9t nh\u00e0 \u1edf ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng m\u1ed9t th\u1eeda \u0111\u1ea5t \u1edf\u00a0<span lang=\"AMH\">(bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 nh\u00e0 \u1edf ho\u1eb7c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng g\u1eafn li\u1ec1n v\u1edbi th\u1eeda \u0111\u1ea5t \u0111\u00f3<\/span>) t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>b.1.1.1)\u00a0<span lang=\"AMH\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh\u00a0<\/span>quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng\u00a0<span lang=\"AMH\">\u0111\u1ea5t \u1edf c\u0103n c\u1ee9 v\u00e0o\u00a0<\/span>Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/p>\n<p>b.1.1.2)\u00a0<span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf c\u00f3 chung quy\u1ec1n s\u1edf h\u1eefu, \u0111\u1ea5t \u1edf c\u00f3 chung quy\u1ec1n s\u1eed d\u1ee5ng th\u00ec ch\u1ec9 c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf n\u01a1i kh\u00e1c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf; c\u00e1 nh\u00e2n c\u00f3 chung quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf c\u00f2n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<p>b.1.1.3)\u00a0<span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ch\u1ed3ng c\u00f3 chung quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 c\u0169ng l\u00e0 duy nh\u1ea5t c\u1ee7a chung v\u1ee3 ch\u1ed3ng nh\u01b0ng v\u1ee3 ho\u1eb7c ch\u1ed3ng c\u00f2n c\u00f3 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf ri\u00eang, khi chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a chung v\u1ee3 ch\u1ed3ng th\u00ec v\u1ee3 ho\u1eb7c ch\u1ed3ng ch\u01b0a c\u00f3 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf ri\u00eang \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf; ch\u1ed3ng ho\u1eb7c v\u1ee3 c\u00f3 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf ri\u00eang kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.\u00a0<\/span><\/p>\n<p>b.1.2) C\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u l\u00e0 183 ng\u00e0y.<\/p>\n<p>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf l\u00e0 ng\u00e0y c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/p>\n<p>b.1.3) C<span lang=\"AMH\">huy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n ho\u1eb7c chung quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf duy nh\u1ea5t nh\u01b0ng chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf cho ph\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"NL\">b.2) Nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf do c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ef1 khai v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m. N\u1ebfu ph\u00e1t hi\u1ec7n kh\u00f4ng \u0111\u00fang s\u1ebd b\u1ecb x\u1eed l\u00fd truy thu thu\u1ebf v\u00e0 ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">b.3)\u00a0<\/span><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span><span lang=\"SV\">chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng\u00a0<\/span><span lang=\"VI\">lai\u00a0<\/span><span lang=\"SV\">kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">c) Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi giao \u0111\u1ea5t, n\u1ebfu chuy\u1ec3n nh\u01b0\u1ee3ng di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">d) Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) 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.<\/span><\/p>\n<p><span lang=\"NL\">\u0111) Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ec3 h\u1ee3p l\u00fd h\u00f3a s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p\u00a0<\/span><span lang=\"VI\">nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t\u00a0<\/span><span lang=\"NL\">c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p<\/span><span lang=\"VI\">,\u00a0<\/span><span lang=\"NL\">\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p><span lang=\"NL\">e) Thu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c.<\/span><\/p>\n<p><span lang=\"NL\">H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p><span lang=\"NL\">e.1) C\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t, quy\u1ec1n s\u1eed d\u1ee5ng m\u1eb7t n\u01b0\u1edbc, quy\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u1ee3p ph\u00e1p \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 tr\u1ef1c ti\u1ebfp tham gia lao \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p \u0111i thu\u00ea l\u1ea1i \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n thu\u00ea \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u00a0<\/span>(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n nh\u1eadn kho\u00e1n tr\u1ed3ng r\u1eebng, ch\u0103m s\u00f3c, qu\u1ea3n l\u00fd v\u00e0 b\u1ea3o v\u1ec7 r\u1eebng v\u1edbi c\u00e1c c\u00f4ng ty L\u00e2m nghi\u1ec7p).\u00a0<span lang=\"NL\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n ph\u1ea3i c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0u, thuy\u1ec1n s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u00e1nh b\u1eaft v\u00e0 tr\u1ef1c ti\u1ebfp tham gia ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n\u00a0<\/span>(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n tr\u00ean s\u00f4ng b\u1eb1ng h\u00ecnh th\u1ee9c \u0111\u00e1y s\u00f4ng (\u0111\u00e1y c\u00e1) v\u00e0 kh\u00f4ng thu\u1ed9c nh\u1eefng ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c th\u1ee7y s\u1ea3n b\u1ecb c\u1ea5m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).<\/p>\n<p><span lang=\"NL\">e.2) Th\u1ef1c t\u1ebf c\u01b0 tr\u00fa t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n.<\/span><\/p>\n<p><span lang=\"NL\">\u0110\u1ecba ph\u01b0\u01a1ng n\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n theo h\u01b0\u1edbng d\u1eabn n\u00e0y l\u00e0 qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh (g\u1ecdi chung l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p huy\u1ec7n) ho\u1eb7c huy\u1ec7n gi\u00e1p ranh v\u1edbi n\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p><span lang=\"NL\">Ri\u00eang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n th\u00ec kh\u00f4ng ph\u1ee5 thu\u1ed9c n\u01a1i c\u01b0 tr\u00fa.<\/span><\/p>\n<p><span lang=\"NL\">e.3) C\u00e1c s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c m\u1edbi ch\u1ec9 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng\u00a0<\/span>l\u00e0 s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, t\u00e1ch h\u1ea1t, c\u1eaft, \u01b0\u1edbp mu\u1ed1i, b\u1ea3o qu\u1ea3n l\u1ea1nh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.<\/p>\n<p><span lang=\"NL\">g) Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng,\u00a0<\/span>chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i,\u00a0<span lang=\"NL\">l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd; thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p><span lang=\"NL\">g.1) L\u00e3i ti\u1ec1n g\u1eedi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u00e3i g\u1eedi \u0110\u1ed3ng Vi\u1ec7t Nam, v\u00e0ng, ngo\u1ea1i t\u1ec7 t\u1ea1i\u00a0<\/span>c\u00e1c\u00a0<span lang=\"NL\">t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u01b0\u1edbi c\u00e1c\u00a0<\/span>h\u00ecnh th\u1ee9c g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, c\u00f3 k\u1ef3 h\u1ea1n, g\u1eedi ti\u1ebft ki\u1ec7m, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c nh\u1eadn ti\u1ec1n g\u1eedi kh\u00e1c theo nguy\u00ean t\u1eafc c\u00f3 ho\u00e0n tr\u1ea3 \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n g\u1ed1c, l\u00e3i cho ng\u01b0\u1eddi g\u1eedi theo th\u1ecfa thu\u1eadn.<\/p>\n<p><span lang=\"NL\">C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi l\u00e0 s\u1ed5 ti\u1ebft ki\u1ec7m (ho\u1eb7c th\u1ebb ti\u1ebft ki\u1ec7m)<\/span>, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu v\u00e0 c\u00e1c gi\u1ea5y t\u1edd kh\u00e1c theo nguy\u00ean t\u1eafc c\u00f3 ho\u00e0n tr\u1ea3 \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n g\u1ed1c, l\u00e3i cho ng\u01b0\u1eddi g\u1eedi theo th\u1ecfa thu\u1eadn.<\/p>\n<p><span lang=\"NL\">g.2) L\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd l\u00e0 kho\u1ea3n l\u00e3i m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c theo h\u1ee3p \u0111\u1ed3ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<p><span lang=\"NL\">C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u00e3i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd l\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.<\/span><\/p>\n<p><span lang=\"NL\">g.3) L\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 l\u00e0 kho\u1ea3n l\u00e3i m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c mua tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 do B\u1ed9 T\u00e0i ch\u00ednh ph\u00e1t h\u00e0nh.\u00a0<\/span><\/p>\n<p><span lang=\"NL\">C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 l\u00e0 m\u1ec7nh gi\u00e1, l\u00e3i su\u1ea5t v\u00e0 k\u1ef3 h\u1ea1n tr\u00ean tr\u00e1i phi\u1ebfu Ch\u00ednh Ph\u1ee7.<\/span><\/p>\n<p><span lang=\"NL\">h) Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 kho\u1ea3n ti\u1ec1n c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb n\u01b0\u1edbc ngo\u00e0i do th\u00e2n nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i lao \u0111\u1ed9ng, c\u00f4ng t\u00e1c, h\u1ecdc t\u1eadp t\u1ea1i n\u01b0\u1edbc ngo\u00e0i g\u1eedi ti\u1ec1n v\u1ec1 cho th\u00e2n nh\u00e2n \u1edf trong n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"NL\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh ngu\u1ed3n ti\u1ec1n nh\u1eadn t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0 ch\u1ee9ng t\u1eeb chi ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 h\u1ed9 (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"NL\">i) Thu nh\u1eadp t\u1eeb ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m vi\u1ec7c trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">i.1) Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n do ph\u1ea3i l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c tr\u1ea3 do ph\u1ea3i l\u00e0m \u0111\u00eam, th\u00eam gi\u1edd tr\u1eeb (-) \u0111i m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n<p><span lang=\"NL\">V\u00ed d\u1ee5 2: \u00d4ng A c\u00f3 m\u1ee9c l\u01b0\u01a1ng tr\u1ea3 theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng l\u00e0 40.000 \u0111\u1ed3ng\/gi\u1edd.<\/span><\/p>\n<p><span lang=\"NL\">\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y th\u01b0\u1eddng, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c tr\u1ea3 60.000 \u0111\u1ed3ng\/gi\u1edd th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0:\u00a0<\/span><\/p>\n<p><span lang=\"NL\">60.000 \u0111\u1ed3ng\/gi\u1edd \u2013 40.000 \u0111\u1ed3ng\/gi\u1edd = 20.000 \u0111\u1ed3ng\/gi\u1edd<\/span><\/p>\n<p><span lang=\"NL\">\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y ngh\u1ec9 ho\u1eb7c ng\u00e0y l\u1ec5, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c tr\u1ea3 80.000 \u0111\u1ed3ng\/gi\u1edd th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0:<\/span><\/p>\n<p><span lang=\"NL\">80.000 \u0111\u1ed3ng\/gi\u1edd \u2013 40.000 \u0111\u1ed3ng\/gi\u1edd = 40.000 \u0111\u1ed3ng\/gi\u1edd\u00a0<\/span><\/p>\n<p><span lang=\"NL\">i.2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ph\u1ea3n \u00e1nh r\u00f5 th\u1eddi gian l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 th\u00eam do l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u1ea3ng k\u00ea n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p>k)\u00a0<span lang=\"AMH\">Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do\u00a0<\/span>Qu\u1ef9 b<span lang=\"AMH\">\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt\u00a0<\/span>B<span lang=\"AMH\">\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; ti\u1ec1n l\u01b0\u01a1ng h\u01b0u nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng t\u1eeb\u00a0<\/span>Q<span lang=\"AMH\">u\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n.<\/span><\/p>\n<p><span lang=\"AMH\">C\u00e1 nh\u00e2n sinh s\u1ed1ng, l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng h\u01b0u \u0111\u01b0\u1ee3c\u00a0<\/span>tr\u1ea3 t\u1eeb\u00a0<span lang=\"AMH\">n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p><span lang=\"NL\">m) Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">m.1) H\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m: h\u1ecdc b\u1ed5ng c\u1ee7a B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o, S\u1edf Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o, c\u00e1c tr\u01b0\u1eddng c\u00f4ng l\u1eadp ho\u1eb7c c\u00e1c lo\u1ea1i h\u1ecdc b\u1ed5ng kh\u00e1c c\u00f3 ngu\u1ed3n t\u1eeb ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"NL\">m.2) H\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc (bao g\u1ed3m c\u1ea3 kho\u1ea3n ti\u1ec1n sinh ho\u1ea1t ph\u00ed) theo ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 khuy\u1ebfn h\u1ecdc c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"NL\">T\u1ed5 ch\u1ee9c tr\u1ea3 h\u1ecdc b\u1ed5ng cho c\u00e1 nh\u00e2n n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i l\u01b0u gi\u1eef c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u1ea5p h\u1ecdc b\u1ed5ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb tr\u1ea3 h\u1ecdc b\u1ed5ng. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn h\u1ecdc b\u1ed5ng tr\u1ef1c ti\u1ebfp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp ph\u1ea3i l\u01b0u gi\u1eef t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0 h\u1ecdc b\u1ed5ng do c\u00e1c t\u1ed5 ch\u1ee9c ngo\u00e0i n\u01b0\u1edbc c\u1ea5p.<\/span><\/p>\n<p><span lang=\"NL\">n) Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe; ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng;\u00a0<\/span><span lang=\"SV\">ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0;\u00a0<\/span><span lang=\"NL\">c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng Nh\u00e0 n\u01b0\u1edbc. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">n.1) Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c do t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe tr\u1ea3 cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u00e3 k\u00fd k\u1ebft. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kho\u1ea3n b\u1ed3i th\u01b0\u1eddng n\u00e0y l\u00e0 v\u0103n b\u1ea3n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m ho\u1eb7c T\u00f2a \u00e1n v\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng.<\/span><\/p>\n<p><span lang=\"NL\">n.2) Thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng l\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i do b\u1ecb tai n\u1ea1n trong qu\u00e1 tr\u00ecnh tham gia lao \u0111\u1ed9ng. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kho\u1ea3n b\u1ed3i th\u01b0\u1eddng n\u00e0y l\u00e0 v\u0103n b\u1ea3n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh b\u1ed3i th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c T\u00f2a \u00e1n v\u00e0 ch\u1ee9ng t\u1eeb chi b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng.<\/span><\/p>\n<p><span lang=\"NL\">n.3) Thu nh\u1eadp t\u1eeb\u00a0<\/span><span lang=\"SV\">b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 l\u00e0 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 do Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp do c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 khi th\u1ef1c hi\u1ec7n thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"NL\">C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3\u00a0<\/span><span lang=\"SV\">theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 l\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c thu h\u1ed3i \u0111\u1ea5t, b\u1ed3i th\u01b0\u1eddng t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 ch\u1ee9ng t\u1eeb chi ti\u1ec1n b\u1ed3i th\u01b0\u1eddng.<\/span><\/p>\n<p><span lang=\"NL\">n.4) Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng Nh\u00e0 n\u01b0\u1edbc l\u00e0 kho\u1ea3n ti\u1ec1n c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng do c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00fang c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n, c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n g\u00e2y thi\u1ec7t h\u1ea1i \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1 nh\u00e2n; thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng cho ng\u01b0\u1eddi b\u1ecb oan do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong ho\u1ea1t \u0111\u1ed9ng t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 quy\u1ebft \u0111\u1ecbnh. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kho\u1ea3n b\u1ed3i th\u01b0\u1eddng n\u00e0y l\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n bu\u1ed9c c\u01a1 quan ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quy\u1ebft \u0111\u1ecbnh sai ph\u1ea3i b\u1ed3i th\u01b0\u1eddng v\u00e0 ch\u1ee9ng t\u1eeb chi b\u1ed3i th\u01b0\u1eddng.<\/span><\/p>\n<p><span lang=\"NL\">p) Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch thu l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<p><span lang=\"NL\">Qu\u1ef9 t\u1eeb thi\u1ec7n n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 qu\u1ef9 t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a030\/2012\/N\u0110-CP\u00a0ng\u00e0y 12\/4\/2012 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a qu\u1ef9 x\u00e3 h\u1ed9i, qu\u1ef9 t\u1eeb thi\u1ec7n.<\/span><\/p>\n<p><span lang=\"NL\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 v\u0103n b\u1ea3n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh trao kho\u1ea3n thu nh\u1eadp c\u1ee7a qu\u1ef9 t\u1eeb thi\u1ec7n v\u00e0 ch\u1ee9ng t\u1eeb chi ti\u1ec1n, hi\u1ec7n v\u1eadt t\u1eeb qu\u1ef9 t\u1eeb thi\u1ec7n.<\/span><\/p>\n<p><span lang=\"NL\">q) Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ngu\u1ed3n vi\u1ec7n tr\u1ee3 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o d\u01b0\u1edbi h\u00ecnh th\u1ee9c Ch\u00ednh ph\u1ee7 v\u00e0 phi Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/p>\n<p><span lang=\"NL\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t vi\u1ec7c nh\u1eadn vi\u1ec7n tr\u1ee3.<\/span><\/p>\n<p><span lang=\"NL\">2. Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi\u00a0<\/span><span lang=\"VI\">c\u00e1c\u00a0<\/span><span lang=\"NL\">tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span><span lang=\"VI\">mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m<\/span>\u00a0a, b, c, d, \u0111,\u00a0<span lang=\"VI\">kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo\u00a0<\/span>v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1\u00a0<span lang=\"VI\">qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 4. Gi\u1ea3m thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"NL\">Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 5 Lu\u1eadt thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n,\u00a0\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">1. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m<\/span><\/p>\n<p><span lang=\"NL\">a) Vi\u1ec7c x\u00e9t gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo n\u0103m t\u00ednh thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o trong n\u0103m t\u00ednh thu\u1ebf n\u00e0o th\u00ec \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"NL\">b) S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0m c\u0103n c\u1ee9 x\u00e9t gi\u1ea3m thu\u1ebf l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m t\u00ednh thu\u1ebf, bao g\u1ed3m:\u00a0<\/span><\/p>\n<p><span lang=\"NL\">b.1) Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p ho\u1eb7c \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf; thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng.<\/span><\/p>\n<p><span lang=\"NL\">b.2) Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/p>\n<p><span lang=\"NL\">c) C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf l\u00e0 t\u1ed5ng chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u1ec3 kh\u1eafc ph\u1ee5c thi\u1ec7t h\u1ea1i tr\u1eeb (-) \u0111i c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3) ho\u1eb7c t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n g\u00e2y ra tai n\u1ea1n (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"NL\">d) S\u1ed1 thu\u1ebf gi\u1ea3m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">d.1) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m t\u00ednh thu\u1ebf l\u1edbn h\u01a1n m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i th\u00ec s\u1ed1 thu\u1ebf gi\u1ea3m b\u1eb1ng m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i.<\/span><\/p>\n<p><span lang=\"NL\">d.2) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m t\u00ednh thu\u1ebf nh\u1ecf h\u01a1n m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i th\u00ec s\u1ed1 thu\u1ebf gi\u1ea3m b\u1eb1ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span lang=\"NL\">2. Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 x\u00e9t gi\u1ea3m thu\u1ebf th\u1ef1c\u00a0<\/span><span lang=\"VI\">hi\u1ec7n theo\u00a0<\/span>v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1\u00a0<span lang=\"VI\">qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 5. Quy \u0111\u1ed5i thu nh\u1eadp ch\u1ecbu thu\u1ebf ra \u0111\u1ed3ng Vi\u1ec7t Nam<\/span><\/b><\/p>\n<p><span lang=\"NL\">1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<p><span lang=\"NL\">\u0110\u1ed1i v\u1edbi lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i th\u00f4ng qua m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"NL\">2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng b\u1eb1ng ti\u1ec1n ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00f3 ho\u1eb7c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 6. K\u1ef3 t\u00ednh thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"NL\">1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/span><\/p>\n<p><span lang=\"NL\">a) K\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam. T\u1eeb n\u0103m th\u1ee9 hai, k\u1ef3 t\u00ednh thu\u1ebf c\u0103n c\u1ee9 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<p><span lang=\"NL\">V\u00ed d\u1ee5 3: \u00d4ng B l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u1ebfn Vi\u1ec7t Nam t\u1eeb ng\u00e0y 20\/4\/2014. Trong n\u0103m 2014 t\u00ednh \u0111\u1ebfn ng\u00e0y 31\/12\/2014, \u00f4ng B c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1ed5ng c\u1ed9ng 130 ng\u00e0y. Trong n\u0103m 2015, t\u00ednh \u0111\u1ebfn 19\/4\/2015 \u00f4ng B c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1ed5ng c\u1ed9ng 65 ng\u00e0y. K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a \u00f4ng B \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb ng\u00e0y 20\/4\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 19\/4\/2015. K\u1ef3 t\u00ednh thu\u1ebf th\u1ee9 hai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb ng\u00e0y 01\/01\/2015 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2015.<\/span><\/p>\n<p><span lang=\"NL\">b) K\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng.<\/span><\/p>\n<p><span lang=\"NL\">c) K\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo n\u0103m \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n<p><span lang=\"NL\">2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/span><\/p>\n<p><span lang=\"NL\">K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp.\u00a0<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh nh\u01b0 c\u1eeda h\u00e0ng, qu\u1ea7y h\u00e0ng th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh.<\/span><\/p>\n<p><b><span lang=\"NL\">Ch\u01b0\u01a1ng 2.<\/span><\/b><\/p>\n<p align=\"center\"><b><span lang=\"NL\">C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe \u0110\u1ed0I V\u1edaI C\u00c1 NH\u00c2N C\u01af TR\u00da<\/span><\/b><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 7. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/b><\/p>\n<p><span lang=\"NL\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf<b>\u00a0<\/b>su\u1ea5t, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">1. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y tr\u1eeb (-) c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb sau:<\/span><\/p>\n<p><span lang=\"NL\">a) C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">b) C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">c) C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"PT-BR\">2. Thu\u1ebf su\u1ea5t<\/span><\/p>\n<p><span lang=\"PT-BR\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 22 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"62\">\n<p align=\"center\"><b><span lang=\"NL\">B\u1eadc thu\u1ebf<\/span><\/b><\/p>\n<\/td>\n<td width=\"229\">\n<p align=\"center\"><b><span lang=\"NL\">Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m (tri\u1ec7u \u0111\u1ed3ng)<\/span><\/b><\/p>\n<\/td>\n<td width=\"210\">\n<p align=\"center\"><b><span lang=\"NL\">Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng (tri\u1ec7u \u0111\u1ed3ng)<\/span><\/b><\/p>\n<\/td>\n<td width=\"100\">\n<p align=\"center\"><b><span lang=\"NL\">Thu\u1ebf su\u1ea5t (%)<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"62\">\n<p align=\"center\"><span lang=\"NL\">1<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"229\"><span lang=\"NL\">\u0110\u1ebfn 60<\/span><\/td>\n<td valign=\"top\" width=\"210\"><span lang=\"NL\">\u0110\u1ebfn 5<\/span><\/td>\n<td valign=\"top\" width=\"100\">\n<p align=\"center\"><span lang=\"NL\">5<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"62\">\n<p align=\"center\"><span lang=\"NL\">2<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"229\"><span lang=\"NL\">Tr\u00ean 60 \u0111\u1ebfn 120<\/span><\/td>\n<td valign=\"top\" width=\"210\"><span lang=\"NL\">Tr\u00ean 5 \u0111\u1ebfn 10<\/span><\/td>\n<td valign=\"top\" width=\"100\">\n<p align=\"center\"><span lang=\"NL\">10<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"62\">\n<p align=\"center\"><span lang=\"NL\">3<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"229\"><span lang=\"NL\">Tr\u00ean 120 \u0111\u1ebfn 216<\/span><\/td>\n<td valign=\"top\" width=\"210\"><span lang=\"NL\">Tr\u00ean 10 \u0111\u1ebfn 18<\/span><\/td>\n<td valign=\"top\" width=\"100\">\n<p align=\"center\"><span lang=\"NL\">15<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"62\">\n<p align=\"center\"><span lang=\"NL\">4<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"229\"><span lang=\"NL\">Tr\u00ean 216 \u0111\u1ebfn 384<\/span><\/td>\n<td valign=\"top\" width=\"210\"><span lang=\"NL\">Tr\u00ean 18 \u0111\u1ebfn 32<\/span><\/td>\n<td valign=\"top\" width=\"100\">\n<p align=\"center\"><span lang=\"NL\">20<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"62\">\n<p align=\"center\"><span lang=\"NL\">5<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"229\"><span lang=\"NL\">Tr\u00ean 384 \u0111\u1ebfn 624<\/span><\/td>\n<td valign=\"top\" width=\"210\"><span lang=\"NL\">Tr\u00ean 32 \u0111\u1ebfn 52<\/span><\/td>\n<td valign=\"top\" width=\"100\">\n<p align=\"center\"><span lang=\"NL\">25<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"62\">\n<p align=\"center\"><span lang=\"NL\">6<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"229\"><span lang=\"NL\">Tr\u00ean 624 \u0111\u1ebfn 960<\/span><\/td>\n<td valign=\"top\" width=\"210\"><span lang=\"NL\">Tr\u00ean 52 \u0111\u1ebfn 80<\/span><\/td>\n<td valign=\"top\" width=\"100\">\n<p align=\"center\"><span lang=\"NL\">30<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"62\">\n<p align=\"center\"><span lang=\"NL\">7<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"229\"><span lang=\"NL\">Tr\u00ean 960<\/span><\/td>\n<td valign=\"top\" width=\"210\"><span lang=\"NL\">Tr\u00ean 80<\/span><\/td>\n<td valign=\"top\" width=\"100\">\n<p align=\"center\"><span lang=\"NL\">35<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span lang=\"NL\">3. C\u00e1ch t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf t\u00ednh theo t\u1eebng b\u1eadc thu nh\u1eadp. S\u1ed1 thu\u1ebf t\u00ednh theo t\u1eebng b\u1eadc thu nh\u1eadp b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a b\u1eadc thu nh\u1eadp nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng c\u1ee7a b\u1eadc thu nh\u1eadp \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"NL\">\u0110\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c t\u00ednh to\u00e1n, c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh r\u00fat g\u1ecdn theo ph\u1ee5 l\u1ee5c s\u1ed1\u00a001\/PL-TNCN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">V\u00ed d\u1ee5 4: B\u00e0\u00a0<\/span>C\u00a0<span lang=\"NL\">c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong th\u00e1ng l\u00e0\u00a0<\/span><span lang=\"VI\">4<\/span><span lang=\"NL\">0 tri\u1ec7u \u0111\u1ed3ng<\/span><span lang=\"VI\">\u00a0v\u00e0\u00a0<\/span><span lang=\"NL\">n\u1ed9p c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m\u00a0<\/span><span lang=\"VI\">l<\/span><span lang=\"NL\">\u00e0: 7% b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, 1,5% b\u1ea3o hi\u1ec3m y t\u1ebf tr\u00ean ti\u1ec1n l\u01b0\u01a1ng<\/span><span lang=\"VI\">.\u00a0<\/span><span lang=\"NL\">B\u00e0\u00a0<\/span>C\u00a0<span lang=\"NL\">nu\u00f4i 2 con d\u01b0\u1edbi 18 tu\u1ed5i<\/span><span lang=\"VI\">, trong th\u00e1ng\u00a0<\/span><span lang=\"NL\">B\u00e0\u00a0<\/span>C\u00a0<span lang=\"NL\">kh\u00f4ng \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1m n\u1ed9p trong th\u00e1ng c\u1ee7a B\u00e0\u00a0<\/span>C\u00a0<span lang=\"NL\">\u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">\u2013 Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a B\u00e0 C l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"NL\">\u2013 B\u00e0\u00a0<\/span>C\u00a0<span lang=\"NL\">\u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n sau:<\/span><\/p>\n<p><span lang=\"NL\">+ Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n:\u00a0<\/span><span lang=\"VI\">9\u00a0<\/span><span lang=\"NL\">tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span lang=\"NL\">+ Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho 02 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (2 con):<\/span><\/p>\n<p><span lang=\"VI\">3<\/span><span lang=\"NL\">,6 tri\u1ec7u \u0111\u1ed3ng\u00a0<\/span><span lang=\"VI\">\u00d7<\/span><span lang=\"NL\">\u00a02 =\u00a0<\/span><span lang=\"VI\">7<\/span><span lang=\"NL\">,2 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span lang=\"VI\">+\u00a0<\/span><span lang=\"NL\">B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf:<\/span><\/p>\n<p><span lang=\"VI\">4<\/span><span lang=\"NL\">0 tri\u1ec7u \u0111\u1ed3ng \u00d7 (7% + 1,5%) =\u00a0<\/span>3<span lang=\"NL\">,<\/span><span lang=\"VI\">4\u00a0<\/span><span lang=\"NL\">tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span lang=\"NL\">T\u1ed5ng c\u1ed9ng c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb:<\/span><\/p>\n<p><span lang=\"VI\">9\u00a0<\/span><span lang=\"NL\">tri\u1ec7u \u0111\u1ed3ng +\u00a0<\/span><span lang=\"VI\">7<\/span><span lang=\"NL\">,2 tri\u1ec7u \u0111\u1ed3ng + 3,<\/span><span lang=\"VI\">4\u00a0<\/span><span lang=\"NL\">tri\u1ec7u \u0111\u1ed3ng =\u00a0<\/span><span lang=\"VI\">1<\/span>9<span lang=\"NL\">,<\/span><span lang=\"VI\">6\u00a0<\/span><span lang=\"NL\">tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span lang=\"NL\">\u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a B\u00e0 C l\u00e0:<\/span><\/p>\n<p><span lang=\"VI\">4<\/span><span lang=\"NL\">0 tri\u1ec7u \u0111\u1ed3ng \u2013\u00a0<\/span><span lang=\"VI\">1<\/span>9<span lang=\"NL\">,<\/span><span lang=\"VI\">6\u00a0<\/span><span lang=\"NL\">tri\u1ec7u \u0111\u1ed3ng =\u00a0<\/span><span lang=\"VI\">2<\/span>0<span lang=\"NL\">,<\/span><span lang=\"VI\">4\u00a0<\/span><span lang=\"NL\">tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span lang=\"NL\">\u2013 S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/span><\/p>\n<p><span lang=\"NL\">C\u00e1ch 1: S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u00ednh\u00a0<\/span>theo t\u1eebng b\u1eadc c\u1ee7a Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<span lang=\"NL\">:<\/span><\/p>\n<p><span lang=\"NL\">+ B\u1eadc 1: thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 5%:<\/span><\/p>\n<p><span lang=\"NL\">5 tri\u1ec7u \u0111\u1ed3ng\u00a0<\/span><span lang=\"VI\">\u00d7\u00a0<\/span><span lang=\"NL\">5% = 0,25 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span lang=\"NL\">+ B\u1eadc 2: thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 10%:<\/span><\/p>\n<p><span lang=\"NL\">(10 tri\u1ec7u \u0111\u1ed3ng \u2013 5 tri\u1ec7u \u0111\u1ed3ng)\u00a0<\/span><span lang=\"VI\">\u00d7\u00a0<\/span><span lang=\"NL\">10% = 0,5 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span lang=\"NL\">+ B\u1eadc 3: thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 18 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 15%:<\/span><\/p>\n<p><span lang=\"NL\">(18 tri\u1ec7u \u0111\u1ed3ng \u2013 10 tri\u1ec7u \u0111\u1ed3ng)\u00a0<\/span><span lang=\"VI\">\u00d7\u00a0<\/span><span lang=\"NL\">15% = 1,2 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span lang=\"NL\">+ B\u1eadc 4: thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 18 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 32 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 20%:<\/span><\/p>\n<p><span lang=\"NL\">(<\/span><span lang=\"VI\">2<\/span>0<span lang=\"VI\">,4\u00a0<\/span><span lang=\"NL\">tri\u1ec7u \u0111\u1ed3ng \u2013 18 tri\u1ec7u \u0111\u1ed3ng)\u00a0<\/span><span lang=\"VI\">\u00d7<\/span><span lang=\"NL\">\u00a020% =\u00a0<\/span><span lang=\"VI\">0,<\/span>4<span lang=\"VI\">8\u00a0<\/span><span lang=\"NL\">tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span lang=\"NL\">\u2013 T\u1ed5ng s\u1ed1 thu\u1ebf B\u00e0 C ph\u1ea3i t\u1ea1m n\u1ed9p trong th\u00e1ng l\u00e0:<\/span><\/p>\n<p><span lang=\"NL\">0,25 tri\u1ec7u \u0111\u1ed3ng + 0,5 tri\u1ec7u \u0111\u1ed3ng + 1,2 tri\u1ec7u \u0111\u1ed3ng +\u00a0<\/span><span lang=\"VI\">0,<\/span>4<span lang=\"VI\">8\u00a0<\/span><span lang=\"NL\">tri\u1ec7u \u0111\u1ed3ng =\u00a0<\/span><span lang=\"VI\">2,<\/span>4<span lang=\"VI\">3\u00a0<\/span><span lang=\"NL\">tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p>C\u00e1ch 2: S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p r\u00fat g\u1ecdn:<\/p>\n<p><span lang=\"VI\">Thu nh\u1eadp t\u00ednh thu\u1ebf trong th\u00e1ng 2<\/span>0<span lang=\"VI\">,4 tri\u1ec7u \u0111\u1ed3ng l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0<\/span>thu\u1ed9c\u00a0<span lang=\"VI\">b\u1eadc 4. S\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">2<\/span>0<span lang=\"VI\">,4 tri\u1ec7u \u0111\u1ed3ng \u00d7 20% \u2013 1,65 tri\u1ec7u \u0111\u1ed3ng = 2,<\/span>4<span lang=\"VI\">3 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p>4. Quy \u0111\u1ed5i thu nh\u1eadp kh\u00f4ng bao g\u1ed3m thu\u1ebf th\u00e0nh thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng bao g\u1ed3m thu\u1ebf th\u00ec ph\u1ea3i quy \u0111\u1ed5i thu nh\u1eadp kh\u00f4ng bao g\u1ed3m thu\u1ebf th\u00e0nh thu nh\u1eadp t\u00ednh thu\u1ebf theo Ph\u1ee5 l\u1ee5c s\u1ed1\u00a002\/PL-TNCN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>a) Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i th\u00e0nh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp th\u1ef1c nh\u1eadn c\u1ed9ng (+) c\u00e1c kho\u1ea3n l\u1ee3i \u00edch do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu c\u00f3) tr\u1eeb (-) c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p trong c\u00e1c kho\u1ea3n tr\u1ea3 thay c\u00f3 ti\u1ec1n thu\u00ea nh\u00e0 th\u00ec ti\u1ec1n thu\u00ea nh\u00e0 t\u00ednh v\u00e0o thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i b\u1eb1ng s\u1ed1 th\u1ef1c tr\u1ea3 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0).<\/p>\n<p>C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i:<\/p>\n<div align=\"center\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"168\">\n<p align=\"center\">Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i<\/p>\n<\/td>\n<td width=\"25\">\n<p align=\"center\">=<\/p>\n<\/td>\n<td width=\"100\">\n<p align=\"center\">Thu nh\u1eadp th\u1ef1c nh\u1eadn<\/p>\n<\/td>\n<td width=\"22\">\n<p align=\"center\">+<\/p>\n<\/td>\n<td width=\"96\">\n<p align=\"center\">C\u00e1c kho\u1ea3n tr\u1ea3 thay<\/p>\n<\/td>\n<td width=\"25\">\n<p align=\"center\">\u2013<\/p>\n<\/td>\n<td width=\"107\">\n<p align=\"center\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/p>\n<\/td>\n<td width=\"46\">\n<p align=\"center\">\n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Trong \u0111\u00f3:<\/p>\n<p>\u2013 Thu nh\u1eadp th\u1ef1c nh\u1eadn l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng bao g\u1ed3m thu\u1ebf m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng.<\/p>\n<p>\u2013 C\u00e1c kho\u1ea3n tr\u1ea3 thay l\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>\u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb bao g\u1ed3m: gi\u1ea3m tr\u1eeb gia c\u1ea3nh; gi\u1ea3m tr\u1eeb \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n; gi\u1ea3m tr\u1eeb \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>V\u00ed d\u1ee5 5: N\u0103m 2014, theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd gi\u1eefa \u00d4ng D v\u00e0 C\u00f4ng ty X th\u00ec \u00d4ng D \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng h\u00e0ng th\u00e1ng l\u00e0 31,5 tri\u1ec7u \u0111\u1ed3ng, ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng \u00d4ng D \u0111\u01b0\u1ee3c c\u00f4ng ty X tr\u1ea3 thay ph\u00ed h\u1ed9i vi\u00ean c\u00e2u l\u1ea1c b\u1ed9 th\u1ec3 thao 1 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. \u00d4ng D ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c l\u00e0 1,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. C\u00f4ng ty X ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh thay cho \u00f4ng D. Trong n\u0103m \u00d4ng D ch\u1ec9 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n, kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 kh\u00f4ng ph\u00e1t sinh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/p>\n<p>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p h\u00e0ng th\u00e1ng c\u1ee7a \u00d4ng D nh\u01b0 sau:<\/p>\n<p>\u2013 Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i l\u00e0:<\/p>\n<p>31,5 tri\u1ec7u \u0111\u1ed3ng + 1 tri\u1ec7u \u0111\u1ed3ng \u2013 (9 tri\u1ec7u \u0111\u1ed3ng + 1,5 tri\u1ec7u \u0111\u1ed3ng) = 22 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>\u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf (x\u00e1c \u0111\u1ecbnh theo Ph\u1ee5 l\u1ee5c s\u1ed1\u00a002\/PL-TNCN)\u00a0l\u00e0:<\/p>\n<p>(22 tri\u1ec7u \u0111\u1ed3ng \u2013 1,65 tri\u1ec7u \u0111\u1ed3ng)\/0,8 = 25,4375 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>\u2013 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00d4ng D ph\u1ea3i n\u1ed9p (\u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf r\u00fat g\u1ecdn theo Ph\u1ee5 l\u1ee5c s\u1ed1\u00a001\/PL-TNCN)\u00a0l\u00e0:<\/p>\n<p>25,4375 tri\u1ec7u \u0111\u1ed3ng \u00d7 20% \u2013 1,65 tri\u1ec7u \u0111\u1ed3ng = 3,4375 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>V\u00ed d\u1ee5 6: Gi\u1ea3 s\u1eed \u00f4ng D t\u1ea1i v\u00ed d\u1ee5 5 n\u00eau tr\u00ean c\u00f2n \u0111\u01b0\u1ee3c c\u00f4ng ty X tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0 l\u00e0 6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p h\u00e0ng th\u00e1ng c\u1ee7a \u00d4ng D nh\u01b0 sau:<\/p>\n<p>B\u01b0\u1edbc 1:\u00a0<span lang=\"VI\">X\u00e1c \u0111\u1ecbnh ti\u1ec1n thu\u00ea nh\u00e0 tr\u1ea3 thay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i<\/span><\/p>\n<p>\u2013\u00a0<span lang=\"NL\">Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i\u00a0<\/span><span lang=\"VI\">(kh\u00f4ng\u00a0<\/span>g\u1ed3m\u00a0<span lang=\"VI\">ti\u1ec1n thu\u00ea nh\u00e0)<\/span>:<\/p>\n<p>31,5 tri\u1ec7u \u0111\u1ed3ng + 1 tri\u1ec7u \u0111\u1ed3ng \u2013 (9 tri\u1ec7u \u0111\u1ed3ng + 1,5 tri\u1ec7u \u0111\u1ed3ng) = 22 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>\u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf (x\u00e1c \u0111\u1ecbnh theo Ph\u1ee5 l\u1ee5c s\u1ed1\u00a002\/PL-TNCN)\u00a0l\u00e0:<\/p>\n<p>(22 tri\u1ec7u \u0111\u1ed3ng \u2013 1,65 tri\u1ec7u \u0111\u1ed3ng)\/0,8 = 25,4375 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>\u2013 Thu nh\u1eadp ch\u1ecbu thu\u1ebf (kh\u00f4ng g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0):<\/p>\n<p>25,4375 tri\u1ec7u \u0111\u1ed3ng + 9 tri\u1ec7u \u0111\u1ed3ng + 1,5 tri\u1ec7u \u0111\u1ed3ng = 35,9375 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/p>\n<p>\u2013 15% T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (kh\u00f4ng g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0):<\/p>\n<p>35,9375 tri\u1ec7u \u0111\u1ed3ng\u00a0<span lang=\"NL\">\u00d7\u00a0<\/span>15% = 5,390 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/p>\n<p>V\u1eady ti\u1ec1n thu\u00ea nh\u00e0\u00a0<span lang=\"VI\">\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i\u00a0<\/span>l\u00e0 5,390 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/p>\n<p><span lang=\"VI\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p>\u2013\u00a0<span lang=\"NL\">Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 quy \u0111\u1ed5i th\u00e0nh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span>:<\/p>\n<p>31,5 tri\u1ec7u \u0111\u1ed3ng + 1 tri\u1ec7u \u0111\u1ed3ng + 5,390 tri\u1ec7u \u0111\u1ed3ng \u2013 (9 tri\u1ec7u \u0111\u1ed3ng + 1,5 tri\u1ec7u \u0111\u1ed3ng) = 27,39 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/p>\n<p>\u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf (quy \u0111\u1ed5i theo Ph\u1ee5 l\u1ee5c s\u1ed1 02\/PL-TNCN):<\/p>\n<p>(27,39 tri\u1ec7u \u0111\u1ed3ng \u2013 3,25 tri\u1ec7u \u0111\u1ed3ng)\/0,75 = 32,187 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/p>\n<p>\u2013 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p:<\/p>\n<p>32,187 tri\u1ec7u \u0111\u1ed3ng\u00a0<span lang=\"NL\">\u00d7\u00a0<\/span>25% \u2013 3,25 tri\u1ec7u \u0111\u1ed3ng = 4,797 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/p>\n<p>\u2013 Thu nh\u1eadp ch\u1ecbu thu\u1ebf h\u00e0ng th\u00e1ng c\u1ee7a \u00f4ng D l\u00e0:<\/p>\n<p>31,5 tri\u1ec7u \u0111\u1ed3ng + 1 tri\u1ec7u \u0111\u1ed3ng + 5,390 tri\u1ec7u \u0111\u1ed3ng + 4,797 tri\u1ec7u \u0111\u1ed3ng = 42,687 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/p>\n<p>Ho\u1eb7c x\u00e1c \u0111\u1ecbnh theo c\u00e1ch:<\/p>\n<p>32,187 tri\u1ec7u \u0111\u1ed3ng + 9 tri\u1ec7u \u0111\u1ed3ng + 1,5 tri\u1ec7u \u0111\u1ed3ng = 42,687 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n<p>b) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m l\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a t\u1eebng th\u00e1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u00e3 quy \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp kh\u00f4ng bao g\u1ed3m thu\u1ebf t\u1eeb nhi\u1ec1u t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m l\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eebng th\u00e1ng t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp trong n\u0103m.<\/p>\n<p>V\u00ed d\u1ee5 7: Gi\u1ea3 s\u1eed \u00d4ng D t\u1ea1i v\u00ed d\u1ee5 6 n\u00eau tr\u00ean, ngo\u00e0i thu nh\u1eadp t\u1ea1i c\u00f4ng ty X,<span lang=\"VI\">\u00a0t<\/span><span lang=\"NL\">\u1eeb th\u00e1ng 01\/2014 \u0111\u1ebfn th\u00e1ng 5\/2014 \u00f4ng c\u00f2n c\u00f3 h\u1ee3p \u0111\u1ed3ng nh\u1eadn thu nh\u1eadp t\u1ea1i c\u00f4ng ty Y l\u00e0\u00a0<\/span><span lang=\"VI\">1<\/span>2\u00a0<span lang=\"NL\">tri\u1ec7u\u00a0<\/span><span lang=\"VI\">\u0111\u1ed3ng\/th\u00e1ng<\/span><span lang=\"NL\">.\u00a0<\/span><span lang=\"VI\">C\u00f4ng ty Y c\u0169ng tr\u1ea3 thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho \u00d4ng\u00a0<\/span>D<span lang=\"VI\">.<\/span><\/p>\n<p><span lang=\"VI\">Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a \u00f4ng\u00a0<\/span>D<span lang=\"VI\">\u00a0n\u0103m 2014 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1ea1i c\u00f4ng ty\u00a0<\/span>X, t<span lang=\"VI\">hu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m c\u1ee7a \u00f4ng\u00a0<\/span>D<span lang=\"VI\">\u00a0l\u00e0:<\/span><\/p>\n<p>42,687 tri\u1ec7u \u0111\u1ed3ng x 12 th\u00e1ng = 512,244 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p><span lang=\"NL\">\u2013 T\u1ea1i c\u00f4ng ty Y:<\/span><\/p>\n<p>+\u00a0<span lang=\"VI\">Thu nh\u1eadp t\u00ednh thu\u1ebf h\u00e0ng th\u00e1ng (qu<\/span>y\u00a0<span lang=\"VI\">\u0111\u1ed5i theo Ph\u1ee5 l\u1ee5c s\u1ed1 0<\/span>2\/PL-TNCN<span lang=\"VI\">):<\/span><\/p>\n<p>(12 tri\u1ec7u \u0111\u1ed3ng \u2013 0,75 tri\u1ec7u \u0111\u1ed3ng)\/0,85 = 13,235 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p><span lang=\"NL\">+ Thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m t\u1ea1i c\u00f4ng ty Y:<\/span><\/p>\n<p>13,235 tri\u1ec7u \u0111\u1ed3ng\u00a0<span lang=\"NL\">x 5 th\u00e1ng =<\/span><span lang=\"VI\">\u00a06<\/span>6,175 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p><span lang=\"NL\">\u2013 T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a \u00f4ng\u00a0<\/span>D<span lang=\"NL\">\u00a0n\u0103m 2014:<\/span><\/p>\n<p>512,244 tri\u1ec7u \u0111\u1ed3ng\u00a0<span lang=\"NL\">+\u00a0<\/span><span lang=\"VI\">6<\/span>6, 175 tri\u1ec7u \u0111\u1ed3ng<span lang=\"NL\">\u00a0= 578,419\u00a0<\/span>tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p><span lang=\"VI\">\u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf th\u00e1ng:<\/span><\/p>\n<p><span lang=\"VI\">(<\/span><span lang=\"NL\">578,419\u00a0<\/span>tri\u1ec7u \u0111\u1ed3ng<span lang=\"VI\">\u00a0: 12 th\u00e1ng)\u00a0<\/span>\u2013<span lang=\"VI\">\u00a0(9\u00a0<\/span>tri\u1ec7u \u0111\u1ed3ng<span lang=\"VI\">\u00a0+\u00a0<\/span>1,5 tri\u1ec7u \u0111\u1ed3ng<span lang=\"VI\">) =\u00a0<\/span>37,702 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p><span lang=\"VI\">\u2013\u00a0<\/span><span lang=\"NL\">Thu\u1ebf\u00a0<\/span><span lang=\"VI\">Thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/span><span lang=\"NL\">ph\u1ea3i n\u1ed9p trong n\u0103m<\/span><span lang=\"VI\">:<\/span><\/p>\n<p><span lang=\"VI\">(<\/span>37,702 tri\u1ec7u \u0111\u1ed3ng<span lang=\"VI\">\u00a0\u00d7 25% \u2013 3,25\u00a0<\/span>tri\u1ec7u \u0111\u1ed3ng<span lang=\"VI\">) \u00d7 12 th\u00e1ng =\u00a0<\/span>74,105\u00a0<span lang=\"VI\">tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p>5. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, t\u1eeb \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, t\u1eeb b\u00e1n h\u00e0ng \u0111a c\u1ea5p l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0<span lang=\"NL\">thu nh\u1eadp c\u00e1 nh\u00e2n<\/span>. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>a)\u00a0<span lang=\"VI\">Thu nh\u1eadp\u00a0<\/span>t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp\u00a0<span lang=\"VI\">ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1<\/span>, t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, t\u1eeb b\u00e1n h\u00e0ng \u0111a c\u1ea5p bao g\u1ed3m:\u00a0<span lang=\"VI\">hoa h\u1ed3ng c\u1ee7a \u0111\u1ea1i l\u00fd, c\u00e1c kho\u1ea3n th\u01b0\u1edfng d\u01b0\u1edbi\u00a0<\/span>m\u1ecdi\u00a0<span lang=\"VI\">h\u00ecnh th\u1ee9c, c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3\u00a0<\/span>v\u00e0 c\u00e1c kho\u1ea3n<span lang=\"VI\">\u00a0kh\u00e1c<\/span>\u00a0m<span lang=\"VI\">\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb\u00a0<\/span>c<span lang=\"VI\">\u00f4ng ty\u00a0<\/span>x<span lang=\"VI\">\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft<\/span>, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p.<\/p>\n<p>b) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u00a0<span lang=\"AMH\">nh\u1eadp ch\u1ecbu thu\u1ebf\u00a0<\/span>l\u00e0 th\u1eddi \u0111i\u1ec3m\u00a0<span lang=\"AMH\">c\u00f4ng ty\u00a0<\/span><span lang=\"VI\">X\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft<\/span>, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p\u00a0<span lang=\"VI\">tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n<\/span>.<\/p>\n<p>c) T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/p>\n<p>c.1)\u00a0<span lang=\"AMH\">C\u00f4ng ty X\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft\u00a0<\/span>th\u1ef1c hi\u1ec7n\u00a0<span lang=\"AMH\">kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0<\/span><span lang=\"NL\">thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/span><span lang=\"AMH\">theo t\u1ef7 l\u1ec7\u00a0<\/span>tr\u00ean\u00a0<span lang=\"AMH\">thu nh\u1eadp t\u00ednh thu\u1ebf<\/span>\u00a0h\u00e0ng th\u00e1ng\u00a0<span lang=\"AMH\">c\u1ee7a c\u00e1 nh\u00e2n nh\u01b0 sau:<\/span><\/p>\n<p align=\"right\"><span lang=\"AMH\">\u0110\u01a1n v\u1ecb: 1.000 \u0111\u1ed3ng Vi\u1ec7t Nam<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"281\">\n<p align=\"center\"><b><span lang=\"AMH\">Thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/span><\/b><\/p>\n<\/td>\n<td width=\"323\">\n<p align=\"center\"><b><span lang=\"AMH\">T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"281\">\n<p align=\"center\"><span lang=\"NL\">\u0110\u1ebfn 9.000<\/span><\/p>\n<\/td>\n<td width=\"323\">\n<p align=\"center\"><span lang=\"NL\">0%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"281\">\n<p align=\"center\"><span lang=\"NL\">Tr\u00ean 9.000<\/span><\/p>\n<\/td>\n<td width=\"323\">\n<p align=\"center\"><span lang=\"NL\">5%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>c.2) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p th\u1ef1c hi\u1ec7n\u00a0<span lang=\"AMH\">kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0<\/span><span lang=\"NL\">thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/span><span lang=\"AMH\">theo t\u1ef7 l\u1ec7\u00a0<\/span>tr\u00ean\u00a0<span lang=\"AMH\">thu nh\u1eadp t\u00ednh thu\u1ebf<\/span>\u00a0h\u00e0ng th\u00e1ng\u00a0<span lang=\"AMH\">c\u1ee7a c\u00e1 nh\u00e2n nh\u01b0 sau<\/span>:<\/p>\n<p align=\"right\"><span lang=\"AMH\">\u0110\u01a1n v\u1ecb: 1.000 \u0111\u1ed3ng Vi\u1ec7t Nam<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"281\">\n<p align=\"center\"><b><span lang=\"AMH\">Thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/span><\/b><\/p>\n<\/td>\n<td width=\"323\">\n<p align=\"center\"><b><span lang=\"AMH\">T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"281\">\n<p align=\"center\"><span lang=\"NL\">\u0110\u1ebfn 9.000<\/span><\/p>\n<\/td>\n<td width=\"323\">\n<p align=\"center\"><span lang=\"NL\">0%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"281\">\n<p align=\"center\"><span lang=\"NL\">Tr\u00ean 9.000 \u0111\u1ebfn 20.000<\/span><\/p>\n<\/td>\n<td width=\"323\">\n<p align=\"center\"><span lang=\"NL\">5%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"281\">\n<p align=\"center\"><span lang=\"NL\">Tr\u00ean 20.000<\/span><\/p>\n<\/td>\n<td width=\"323\">\n<p align=\"center\"><span lang=\"NL\">10%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>6. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n t\u00edch l\u0169y mua b\u1ea3o hi\u1ec3m\u00a0<span lang=\"NL\">kh\u00f4ng b\u1eaft bu\u1ed9c<\/span>, ti\u1ec1n t\u00edch l\u0169y \u0111\u00f3ng qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n l\u00e0\u00a0<span lang=\"NL\">kho\u1ea3n ti\u1ec1n ph\u00ed t\u00edch l\u0169y mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c, ti\u1ec1n t\u00edch l\u0169y \u0111\u00f3ng g\u00f3p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb 10%.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1edbc khi tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m, ti\u1ec1n l\u01b0\u01a1ng h\u01b0u cho c\u00e1 nh\u00e2n, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed t\u00edch lu\u1ef9, ti\u1ec1n t\u00edch l\u0169y \u0111\u00f3ng g\u00f3p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span><\/p>\n<p><span lang=\"PT-BR\">Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i ri\u00eang ph\u1ea7n ph\u00ed b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c, ti\u1ec1n t\u00edch l\u0169y \u0111\u00f3ng g\u00f3p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf\u00a0<\/span><span lang=\"NL\">thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><span lang=\"PT-BR\">.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 8. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/b><\/p>\n<p><span lang=\"NL\">1. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">a) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u00fang ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p><span lang=\"NL\">a.1) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu, chi ph\u00ed v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n).<\/span><\/p>\n<p><span lang=\"NL\">a.1.1) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<div align=\"center\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"164\">\n<p align=\"center\"><span lang=\"NL\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td width=\"28\">\n<p align=\"center\">=<\/p>\n<\/td>\n<td width=\"157\">\n<p align=\"center\">Doanh thu kho\u00e1n trong k\u1ef3 t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<td width=\"27\">\n<p align=\"center\">x<\/p>\n<\/td>\n<td width=\"151\">\n<p align=\"center\">T\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1ea5n \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Trong \u0111\u00f3:<\/p>\n<p><span lang=\"NL\">\u2013\u00a0<\/span>Doanh thu kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u00e0i li\u1ec7u k\u00ea khai c\u1ee7a c\u00e1 nh\u00e2n kinh doanh, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf, k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra doanh thu th\u1ef1c t\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 \u00fd ki\u1ebfn tham v\u1ea5n c\u1ee7a H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng.<\/p>\n<p><span lang=\"NL\">\u2013\u00a0<\/span>T\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1ea5n \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn \u0111i\u1ec3m a.4, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y.<\/p>\n<p><span lang=\"NL\">a.1.2) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p><span lang=\"NL\">a.1.2.1)\u00a0<\/span><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span>c\u00e1 nh\u00e2n kinh doanh\u00a0<span lang=\"AMH\">n\u1ed9p thu\u1ebf\u00a0<\/span>theo ph\u01b0\u01a1ng ph\u00e1p\u00a0<span lang=\"AMH\">kho\u00e1n<\/span><span lang=\"AMH\">\u00a0<\/span><span lang=\"FR\">c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n quy\u1ec3n, n\u1ebfu trong qu\u00fd doanh thu tr\u00ean h\u00f3a \u0111\u01a1n cao h\u01a1n doanh thu kho\u00e1n th\u00ec ngo\u00e0i vi\u1ec7c n\u1ed9p thu\u1ebf theo doanh thu kho\u00e1n c\u00f2n ph\u1ea3i n\u1ed9p b\u1ed5 sung thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ph\u1ea7n doanh thu tr\u00ean h\u00f3a \u0111\u01a1n cao h\u01a1n doanh thu kho\u00e1n.<\/span><\/p>\n<p><span lang=\"NL\">a.1.2.2)\u00a0<\/span><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span>c\u00e1 nh\u00e2n kinh doanh\u00a0<span lang=\"AMH\">n\u1ed9p thu\u1ebf<\/span>\u00a0theo ph\u01b0\u01a1ng ph\u00e1p<span lang=\"AMH\">\u00a0kho\u00e1n<\/span><span lang=\"AMH\">\u00a0<\/span><span lang=\"FR\">s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf b\u00e1n l\u1ebb theo t\u1eebng s\u1ed1 th\u00ec khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a t\u1eebng l\u1ea7n ph\u00e1t sinh. \u00a0<\/span><\/p>\n<p><span lang=\"FR\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<div align=\"center\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"146\">\n<p align=\"center\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eebng l\u1ea7n ph\u00e1t sinh<\/p>\n<\/td>\n<td width=\"19\">\n<p align=\"center\">=<\/p>\n<\/td>\n<td width=\"173\">\n<p align=\"center\">Doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eebng l\u1ea7n ph\u00e1t sinh<\/p>\n<\/td>\n<td width=\"22\">\n<p align=\"center\">x<\/p>\n<\/td>\n<td width=\"152\">\n<p align=\"center\">T\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1ea5n \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Trong \u0111\u00f3:<\/p>\n<p>\u2013 Doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng\u00a0<span lang=\"VI\">v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb mua b\u00e1n<\/span>.<\/p>\n<p>\u2013 T\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1ea5n \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a.4, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y.<\/p>\n<p><span lang=\"FR\">a.1.2.3) Tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span>c\u00e1 nh\u00e2n kinh doanh\u00a0<span lang=\"AMH\">n\u1ed9p thu\u1ebf\u00a0<\/span>theo ph\u01b0\u01a1ng ph\u00e1p\u00a0<span lang=\"AMH\">kho\u00e1n<\/span><span lang=\"AMH\">\u00a0<\/span><span lang=\"FR\">s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n quy\u1ec3n c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec doanh thu t\u00ednh thu\u1ebf c\u1ee7a n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">\u2013\u00a0<\/span><span lang=\"FR\">N\u1ebfu doanh thu tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a c\u1ea3 n\u0103m th\u1ea5p h\u01a1n doanh thu kho\u00e1n th\u00ec doanh thu t\u00ednh thu\u1ebf c\u1ee7a n\u0103m l\u00e0 doanh thu kho\u00e1n.<\/span><\/p>\n<p><span lang=\"NL\">\u2013\u00a0<\/span><span lang=\"FR\">N\u1ebfu doanh thu tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a c\u1ea3 n\u0103m cao h\u01a1n doanh thu kho\u00e1n th\u00ec doanh thu t\u00ednh thu\u1ebf c\u1ee7a n\u0103m l\u00e0 doanh thu tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p><span lang=\"NL\">a.2)\u00a0<\/span>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu kh\u00f4ng h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c chi ph\u00ed\u00a0<span lang=\"NL\">th\u00ec\u00a0<\/span>thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"140\">\n<p align=\"center\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<td width=\"16\">\n<p align=\"center\">=<\/p>\n<\/td>\n<td width=\"167\">\n<p align=\"center\">Doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<td width=\"21\">\n<p align=\"center\">\u00d7<\/p>\n<\/td>\n<td width=\"114\">\n<p align=\"center\">T\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1ea5n \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"24\">\n<p align=\"center\"><span lang=\"PT-BR\">+<\/span><\/p>\n<\/td>\n<td width=\"131\">\n<p align=\"center\"><span lang=\"PT-BR\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3:<\/p>\n<p>\u2013 Doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b.1, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y.<\/p>\n<p>\u2013 T\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1ea5n \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a.4, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y.<\/p>\n<p>\u2013\u00a0<span lang=\"PT-BR\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh kinh doanh g\u1ed3m: ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng; ti\u1ec1n ph\u1ea1t do ch\u1eadm thanh to\u00e1n; ti\u1ec1n l\u00e3i ng\u00e2n h\u00e0ng trong qu\u00e1 tr\u00ecnh thanh to\u00e1n; ti\u1ec1n l\u00e3i do b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p; ti\u1ec1n l\u00e3i do b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; ti\u1ec1n b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c.<\/span><\/p>\n<p><span lang=\"NL\">a.3)\u00a0<\/span><span lang=\"FR\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh l\u01b0u \u0111\u1ed9ng (bu\u00f4n chuy\u1ebfn) v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p><span lang=\"FR\">C\u00e1 nh\u00e2n kinh doanh l\u01b0u \u0111\u1ed9ng (bu\u00f4n chuy\u1ebfn) v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p><span lang=\"FR\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf b\u00e1n l\u1ebb theo t\u1eebng s\u1ed1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft a.1.2.2, \u0111i\u1ec3m a, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"FR\">a.4)\u00a0<\/span><span lang=\"PT-BR\">T\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1ea5n \u0111\u1ecbnh<\/span><\/p>\n<p><span lang=\"PT-BR\">T\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1ea5n \u0111\u1ecbnh t\u00ednh tr\u00ean doanh thu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u00fang ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; c\u00e1 nh\u00e2n kinh doanh l\u01b0u \u0111\u1ed9ng v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0 sau:<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"431\">\n<p align=\"center\"><b>Ho\u1ea1t \u0111\u1ed9ng<\/b><\/p>\n<\/td>\n<td width=\"180\">\n<p align=\"center\"><b>T\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1ea5n \u0111\u1ecbnh (%)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"431\"><span lang=\"VI\">Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a<\/span><\/td>\n<td width=\"180\">\n<p align=\"center\">7<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"431\"><span lang=\"VI\">D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/td>\n<td width=\"180\">\n<p align=\"center\">30<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"431\"><span lang=\"VI\">S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/td>\n<td width=\"180\">\n<p align=\"center\">15<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"431\">Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/td>\n<td width=\"180\">\n<p align=\"center\">12<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span lang=\"PT-BR\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 th\u00ec \u00e1p d\u1ee5ng theo t\u1ef7 l\u1ec7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n th\u1ef1c t\u1ebf kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 v\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u00e0nh ngh\u1ec1 kinh doanh ch\u00ednh th\u00ec \u00e1p d\u1ee5ng theo t\u1ef7 l\u1ec7 c\u1ee7a \u201cHo\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c\u201d.<\/span><\/p>\n<p>b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec<b>\u00a0<\/b>thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"127\">\n<p align=\"center\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<td width=\"25\">\n<p align=\"center\"><span lang=\"PT-BR\">=<\/span><\/p>\n<\/td>\n<td width=\"163\">\n<p align=\"center\"><span lang=\"PT-BR\">Doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td width=\"22\">\n<p align=\"center\"><b><span lang=\"PT-BR\">\u2013<\/span><\/b><\/p>\n<\/td>\n<td width=\"134\">\n<p align=\"center\"><span lang=\"PT-BR\">Chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td width=\"25\">\n<p align=\"center\"><span lang=\"PT-BR\">+<\/span><\/p>\n<\/td>\n<td width=\"140\">\n<p align=\"center\"><span lang=\"PT-BR\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span lang=\"PT-BR\">b.1) Doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"PT-BR\">Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m c\u1ea3 kho\u1ea3n tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1.1) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1.1.1) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1.1.2) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc, t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng cho thu\u00ea c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p><span lang=\"PT-BR\">Tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a (ho\u1eb7c d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh) th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u01b0\u1ee3c t\u00ednh theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1.2) Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1.2.1) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n, kh\u00f4ng bao g\u1ed3m ti\u1ec1n l\u00e3i tr\u1ea3 g\u00f3p.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1.2.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm l\u00e0 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ea3 m\u1ed9t l\u1ea7n, kh\u00f4ng bao g\u1ed3m ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm.<\/span><\/p>\n<p><span lang=\"PT-BR\">Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm k\u00e9o d\u00e0i nhi\u1ec1u k\u1ef3 t\u00ednh thu\u1ebf theo doanh thu l\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i thu c\u1ee7a ng\u01b0\u1eddi mua trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m l\u00e3i tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"PT-BR\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc chi ph\u00ed ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi doanh thu.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1.2.3) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u00e1 nh\u00e2n kinh doanh l\u00e0m ra d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, trang b\u1ecb, th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, trang b\u1ecb, th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1.2.4) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u00e1 nh\u00e2n kinh doanh l\u00e0m ra t\u1ef1 d\u00f9ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u00e1 nh\u00e2n th\u00ec doanh thu l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1.2.5) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng h\u00e0ng h\u00f3a th\u00ec doanh thu l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u1ec1 t\u1eeb ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng, nhi\u00ean li\u1ec7u, \u0111\u1ed9ng l\u1ef1c, v\u1eadt li\u1ec7u ph\u1ee5 v\u00e0 chi ph\u00ed kh\u00e1c ph\u1ee5c v\u1ee5 cho vi\u1ec7c gia c\u00f4ng h\u00e0ng h\u00f3a.\u00a0<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1.2.6) \u0110\u1ed1i v\u1edbi nh\u1eadn \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi b\u00e1n h\u00e0ng \u0111\u00fang gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a c\u00e1 nh\u00e2n kinh doanh giao \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi h\u01b0\u1edfng hoa h\u1ed3ng th\u00ec doanh thu l\u00e0 ti\u1ec1n hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi h\u00e0ng h\u00f3a.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1.2.7) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 nh\u1eadn ti\u1ec1n hay ch\u01b0a nh\u1eadn ti\u1ec1n.<\/span><\/p>\n<p><span lang=\"PT-BR\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1.2.8) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, gi\u00e1 tr\u1ecb h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh nghi\u1ec7m thu b\u00e0n giao. Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00ec doanh thu t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/span><\/p>\n<p><span lang=\"PT-BR\">Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00ec doanh thu t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1.2.9) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i l\u00e0 to\u00e0n b\u1ed9 doanh thu v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd, h\u00e0ng h\u00f3a ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2) C\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n<p><span lang=\"PT-BR\">Chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh, c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.1) Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, c\u00e1c kho\u1ea3n th\u00f9 lao v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng.<\/span><\/p>\n<p><span lang=\"PT-BR\">\u0110\u1ed1i v\u1edbi chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng bao g\u1ed3m kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh ho\u1eb7c c\u00e1c th\u00e0nh vi\u00ean \u0111\u1ee9ng t\u00ean trong\u00a0<\/span><span lang=\"NL\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn\u00a0<\/span><span lang=\"PT-BR\">\u0111\u0103ng k\u00fd kinh doanh c\u1ee7a nh\u00f3m kinh doanh.<\/span><\/p>\n<p><span lang=\"PT-BR\">\u0110\u1ed1i v\u1edbi ti\u1ec1n trang ph\u1ee5c tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5.000.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.\u00a0<\/span><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1\u00a0<\/span>5.000.000\u00a0<span lang=\"VI\">\u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m. \u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.2) Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu, thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c ti\u00eau hao h\u1ee3p l\u00fd, gi\u00e1 th\u1ef1c t\u1ebf xu\u1ea5t kho do h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, h\u00e0ng h\u00f3a \u0111\u00e3\u00a0<\/span>\u0111\u01b0\u1ee3c\u00a0<span lang=\"VI\">Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c ti\u00eau hao th\u00ec th\u1ef1c hi\u1ec7n theo \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh<\/span>.<\/p>\n<p><span lang=\"PT-BR\">M\u1ecdi tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t v\u1eadt t\u01b0, t\u00e0i s\u1ea3n, ti\u1ec1n v\u1ed1n, h\u00e0ng h\u00f3a \u0111\u1ec1u kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t \u0111\u00f3 v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng.<\/span><\/p>\n<p><span lang=\"PT-BR\">\u0110\u1ed1i v\u1edbi v\u1eadt t\u01b0 h\u00e0ng h\u00f3a v\u1eeba d\u00f9ng cho ti\u00eau d\u00f9ng c\u00e1 nh\u00e2n, v\u1eeba d\u00f9ng cho kinh doanh th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ph\u1ea7n s\u1eed d\u1ee5ng v\u00e0o kinh doanh.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.3) Chi ph\u00ed kh\u1ea5u hao, duy tu, b\u1ea3o d\u01b0\u1ee1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.3.1) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p><span lang=\"PT-BR\">\u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<p><span lang=\"PT-BR\">\u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p kh\u00e1c ch\u1ee9ng minh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<p><span lang=\"PT-BR\">\u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00e1 nh\u00e2n kinh doanh theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span lang=\"PT-BR\">Ri\u00eang tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.3.2) M\u1ee9c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.3.3) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb nh\u01b0ng v\u1eabn ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao.<\/span><\/p>\n<p><span lang=\"PT-BR\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1eeba s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh, v\u1eeba s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd t\u01b0\u01a1ng \u1ee9ng m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n cho kinh doanh.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.4) Chi ph\u00ed tr\u1ea3 l\u00e3i c\u00e1c kho\u1ea3n ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu, thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">M\u1ee9c l\u00e3i su\u1ea5t ti\u1ec1n vay \u0111\u01b0\u1ee3c t\u00ednh theo l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span>, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i\u00a0<span lang=\"VI\">ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf. Tr\u01b0\u1eddng h\u1ee3p vay c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span>, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i\u00a0<span lang=\"VI\">ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf th\u00ec chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng vay nh\u01b0ng m\u1ee9c t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1,5 l\u1ea7n m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.<\/span><\/p>\n<p><span lang=\"PT-BR\">Chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp c\u01a1 s\u1edf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.5) Chi ph\u00ed qu\u1ea3n l\u00fd, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.5.1) Chi ph\u00ed tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i, ti\u1ec1n mua v\u0103n ph\u00f2ng ph\u1ea9m, ti\u1ec1n thu\u00ea ki\u1ec3m to\u00e1n, ti\u1ec1n thu\u00ea d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd, ti\u1ec1n thu\u00ea thi\u1ebft k\u1ebf, ti\u1ec1n mua b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n, ti\u1ec1n d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt v\u00e0 d\u1ecbch v\u1ee5 mua ngo\u00e0i kh\u00e1c.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.5.2) C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 c\u00f3 c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 chi mua v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf, gi\u1ea5y ph\u00e9p chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.5.3) Ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng theo h\u1ee3p \u0111\u1ed3ng thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1ed9t l\u1ea7n cho nhi\u1ec1u n\u0103m th\u00ec ti\u1ec1n thu\u00ea \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh theo s\u1ed1 n\u0103m s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.5.4) Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i, thu\u00ea ngo\u00e0i kh\u00e1c ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.5.5) Chi v\u1ec1 ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 bao g\u1ed3m: chi ph\u00ed b\u1ea3o qu\u1ea3n, \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, thu\u00ea kho b\u00e3i, b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.6) C\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 thu kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan), bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.6.1) Thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.6.2) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.6.3) C\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed m\u00e0 c\u01a1 s\u1edf kinh doanh th\u1ef1c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2.7) Ph\u1ea7n chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c (kh\u00f4ng bao g\u1ed3m ti\u1ec1n \u0111i l\u1ea1i v\u00e0 ti\u1ec1n \u1edf) t\u1ed1i \u0111a l\u00e0 hai l\u1ea7n m\u1ee9c quy \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"VI\">Chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ch\u1ed7 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh c\u00f3 kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i v\u00e0 ti\u1ec1n \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i v\u00e0 ti\u1ec1n \u1edf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc<\/span>.<\/p>\n<p><span lang=\"PT-BR\">b.2.8) C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu, thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.3) Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c<\/span><\/p>\n<p><span lang=\"PT-BR\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh kinh doanh g\u1ed3m: ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng; ti\u1ec1n ph\u1ea1t do ch\u1eadm thanh to\u00e1n; ti\u1ec1n l\u00e3i ng\u00e2n h\u00e0ng trong qu\u00e1 tr\u00ecnh thanh to\u00e1n; ti\u1ec1n l\u00e3i do b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p; ti\u1ec1n l\u00e3i do b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; ti\u1ec1n b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c.<\/span><\/p>\n<p><span lang=\"NL\">c) \u0110\u1ed1i v\u1edbi nh\u00f3m c\u00e1 nh\u00e2n kinh doanh\u00a0<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng \u0111\u1ee9ng t\u00ean trong m\u1ed9t Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea nh\u00e0, thu\u00ea m\u1eb7t b\u1eb1ng c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng \u0111\u1ee9ng t\u00ean trong\u00a0<\/span>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\u00a0<span lang=\"NL\">(g\u1ecdi chung l\u00e0 nh\u00f3m c\u00e1 nh\u00e2n kinh doanh), sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a v\u00e0 b, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y, thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e2n chia theo m\u1ed9t trong c\u00e1c c\u00e1ch sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"NL\">c.1) Theo t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<p><span lang=\"NL\">c.2) Theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"NL\">c.3) Theo s\u1ed1 b\u00ecnh qu\u00e2n thu nh\u1eadp \u0111\u1ea7u ng\u01b0\u1eddi trong tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p ho\u1eb7c kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 ph\u00e2n chia thu nh\u1eadp gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u00ean c\u01a1 s\u1edf thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n c\u00f9ng tham gia kinh doanh \u0111\u00e3 x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc ph\u00e2n chia n\u00eau tr\u00ean, t\u1eebng c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p ri\u00eang cho t\u1eebng c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"PT-BR\">2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/p>\n<p><span lang=\"PT-BR\">a) Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 t\u00ednh thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"PT-BR\">b) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">Ri\u00eang th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n ph\u00ed mua s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m c\u00f3 t\u00edch l\u0169y theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111.2, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 h\u1eefu tr\u00ed t\u1ef1 nguy\u1ec7n tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<p><span lang=\"PT-BR\">\u00a0<\/span><span lang=\"NL\">3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 9. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/span><\/b><\/p>\n<p><span lang=\"NL\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u n\u00e0y l\u00e0 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, t\u1eeb kinh doanh. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"PT-BR\">1. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/p>\n<p><span lang=\"PT-BR\">Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 19 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;\u00a0kho\u1ea3n 4, \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;\u00a0\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP, vi\u1ec7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"PT-BR\">a) Gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>\n<p><span lang=\"PT-BR\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1ed9t l\u1ea7n v\u00e0o t\u1ed5ng thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/p>\n<p><span lang=\"PT-BR\">b) M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/p>\n<p><span lang=\"PT-BR\">b.1) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, 108 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/span><\/p>\n<p><span lang=\"PT-BR\">b.2) \u0110\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/p>\n<p><span lang=\"PT-BR\">c) Nguy\u00ean t\u1eafc t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/p>\n<p><span lang=\"PT-BR\">c.1) Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>\n<p><span lang=\"PT-BR\">c.1.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, t\u1eeb kinh doanh th\u00ec t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m (t\u00ednh \u0111\u1ee7 theo th\u00e1ng) ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i m\u1ed9t n\u01a1i.<\/span><\/p>\n<p><span lang=\"PT-BR\">c.1.2)\u00a0<\/span>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n\u00a0<span lang=\"NL\">c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1eeb th\u00e1ng 01 ho\u1eb7c t\u1eeb th\u00e1ng \u0111\u1ebfn Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam \u0111\u1ebfn th\u00e1ng k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 r\u1eddi Vi\u1ec7t Nam trong n\u0103m t\u00ednh thu\u1ebf (<\/span><span lang=\"PT-BR\">\u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7 theo th\u00e1ng<\/span><span lang=\"NL\">).\u00a0<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5<\/span>\u00a08<span lang=\"AMH\">: \u00d4ng\u00a0<\/span>E l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam l\u00e0m vi\u1ec7c li\u00ean t\u1ee5c t\u1eeb ng\u00e0y 01\/3\/2014. \u0110\u1ebfn ng\u00e0y 15\/11\/2014, \u00f4ng E k\u1ebft th\u00fac H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 v\u1ec1 n\u01b0\u1edbc. T\u1eeb ng\u00e0y 01\/3\/2014 \u0111\u1ebfn khi v\u1ec1 n\u01b0\u1edbc \u00f4ng E c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam tr\u00ean 183 ng\u00e0y. Nh\u01b0 v\u1eady, n\u0103m 2014, \u00f4ng E l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1eeb th\u00e1ng 01 \u0111\u1ebfn h\u1ebft th\u00e1ng 11 n\u0103m 2014.<\/p>\n<p>V\u00ed d\u1ee5 9: B\u00e0 G l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam l\u1ea7n \u0111\u1ea7u ti\u00ean v\u00e0o ng\u00e0y 21\/9\/2013. Ng\u00e0y 15\/6\/2014, B\u00e0 G k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 r\u1eddi Vi\u1ec7t Nam. Trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y 21\/9\/2013 \u0111\u1ebfn ng\u00e0y 15\/6\/2014 B\u00e0 G c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam 187 ng\u00e0y. Nh\u01b0 v\u1eady trong n\u0103m t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean (t\u1eeb ng\u00e0y 21\/9\/2013 \u0111\u1ebfn ng\u00e0y 20\/9\/2014), B\u00e0 G \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1eeb th\u00e1ng 9\/2013 \u0111\u1ebfn h\u1ebft th\u00e1ng 6\/2014.<\/p>\n<p><span lang=\"PT-BR\">c.1.3) Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m t\u00ednh thu\u1ebf c\u00e1 nh\u00e2n ch\u01b0a gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ho\u1eb7c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ch\u01b0a \u0111\u1ee7 12 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb \u0111\u1ee7 12 th\u00e1ng khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"PT-BR\">c.2) Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/p>\n<p><span lang=\"PT-BR\">c.2.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">c.2.2) Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 \u0111\u01b0\u1ee3c t\u1ea1m t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh trong n\u0103m k\u1ec3 t\u1eeb khi \u0111\u0103ng k\u00fd. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho \u0111\u1ebfn khi \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">c.2.3)\u00a0<\/span><span lang=\"NL\">Tr<\/span><span lang=\"PT-BR\">\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"PT-BR\">c.2.4) M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong n\u0103m t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 chung ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 th\u1ecfa thu\u1eadn \u0111\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">d) Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"PT-BR\">d.1) Con: con \u0111\u1ebb, con nu\u00f4i h\u1ee3p ph\u00e1p, con ngo\u00e0i gi\u00e1 th\u00fa, con ri\u00eang c\u1ee7a v\u1ee3, con ri\u00eang c\u1ee7a ch\u1ed3ng, c\u1ee5 th\u1ec3 g\u1ed3m:<\/span><\/p>\n<p><span lang=\"PT-BR\">d.1.1) Con d\u01b0\u1edbi 18 tu\u1ed5i (t\u00ednh \u0111\u1ee7 theo th\u00e1ng).<\/span><\/p>\n<p><span lang=\"PT-BR\">V\u00ed d\u1ee5 10: Con \u00f4ng H sinh ng\u00e0y 25 th\u00e1ng 7 n\u0103m 2014 th\u00ec \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb th\u00e1ng 7 n\u0103m 2014.<\/span><\/p>\n<p><span lang=\"PT-BR\">d.1.2) Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean b\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/span><\/p>\n<p><span lang=\"PT-BR\">d.1.3) Con \u0111ang theo h\u1ecdc t\u1ea1i\u00a0<\/span><span lang=\"VI\">Vi\u00ea\u0323t Nam\u00a0<\/span>ho\u1eb7c\u00a0<span lang=\"VI\">n\u01b0\u01a1\u0301c ngoa\u0300i ta\u0323i b\u00e2\u0323c ho\u0323c\u00a0<\/span><span lang=\"PT-BR\">\u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, d\u1ea1y ngh\u1ec1, k\u1ec3 c\u1ea3 con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean \u0111ang h\u1ecdc b\u1eadc h\u1ecdc ph\u1ed5 th\u00f4ng (t\u00ednh\u00a0<\/span>c\u1ea3\u00a0<span lang=\"PT-BR\">trong th\u1eddi gian ch\u1edd k\u1ebft qu\u1ea3 thi \u0111\u1ea1i h\u1ecdc t\u1eeb th\u00e1ng 6 \u0111\u1ebfn th\u00e1ng 9 n\u0103m l\u1edbp 12) kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp\u00a0<\/span><span lang=\"NL\">b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"PT-BR\">d.2) V\u1ee3 ho\u1eb7c ch\u1ed3ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec7u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"PT-BR\">d.3) Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb; cha v\u1ee3, m\u1eb9 v\u1ee3 (ho\u1eb7c cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng); cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf; cha nu\u00f4i, m\u1eb9 nu\u00f4i h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"PT-BR\">d.4) C\u00e1c c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"PT-BR\">d.4.1) Anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">d.4.2) \u00d4ng n\u1ed9i, b\u00e0 n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i; c\u00f4 ru\u1ed9t, d\u00ec ru\u1ed9t, c\u1eadu ru\u1ed9t, ch\u00fa ru\u1ed9t, b\u00e1c ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">d.4.3) Ch\u00e1u ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m: con c\u1ee7a anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t.<\/span><\/p>\n<p><span lang=\"PT-BR\">d.4.4) Ng\u01b0\u1eddi ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p>\u0111) C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<span lang=\"PT-BR\">c\u00e1c ti\u1ebft\u00a0<\/span>d.2, d.3, d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y\u00a0<span lang=\"VI\">ph\u1ea3i\u00a0<\/span>\u0111\u00e1p \u1ee9ng\u00a0<span lang=\"VI\">c\u00e1c \u0111i\u1ec1u ki\u1ec7n<\/span>\u00a0sau<span lang=\"VI\">:<\/span><\/p>\n<p>\u0111.1)\u00a0<span lang=\"VI\">\u0110\u1ed1i\u00a0<\/span>v\u1edbi n<span lang=\"VI\">g\u01b0\u1eddi trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng\u00a0<\/span>ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<p>\u0111.1.1) B\u1ecb khuy\u1ebft t\u1eadt, k<span lang=\"VI\">h\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng<\/span><span lang=\"FR\">.<\/span><\/p>\n<p>\u0111.1.2) Kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3<span lang=\"VI\">\u00a0thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m\u00a0<\/span>t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp\u00a0<span lang=\"VI\">kh\u00f4ng v\u01b0\u1ee3t qu\u00e1\u00a0<\/span>1.0<span lang=\"VI\">00.000 \u0111\u1ed3ng.<\/span><\/p>\n<p>\u0111.2)\u00a0<span lang=\"VI\">\u0110\u1ed1i\u00a0<\/span>v\u1edbi n<span lang=\"VI\">g\u01b0\u1eddi ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng\u00a0<\/span>ph\u1ea3i kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3<span lang=\"VI\">\u00a0thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m\u00a0<\/span>t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp\u00a0<span lang=\"VI\">kh\u00f4ng v\u01b0\u1ee3t qu\u00e1\u00a0<\/span>1.0<span lang=\"VI\">00.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"PT-BR\">e) Ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft \u0111.1.1, \u0111i\u1ec3m \u0111, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y l\u00e0 nh\u1eefng ng\u01b0\u1eddi thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi m\u1eafc b\u1ec7nh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (nh\u01b0 b\u1ec7nh AIDS, ung th\u01b0, suy th\u1eadn m\u00e3n,\u2026).<\/span><\/p>\n<p><strong><span lang=\"PT-BR\">g) H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/strong><\/p>\n<p><span lang=\"PT-BR\">g.1) \u0110\u1ed1i v\u1edbi con:<\/span><\/p>\n<p><span lang=\"PT-BR\">g.1.1) Con d\u01b0\u1edbi 18 tu\u1ed5i: H\u1ed3 s\u01a1 ch\u1ee9ng minh l\u00e0<b>\u00a0<\/b>b\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh v\u00e0 b\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n (n\u1ebfu c\u00f3).<s><\/s><\/span><\/p>\n<p><span lang=\"PT-BR\">g.1.2) Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean b\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, h\u1ed3 s\u01a1 ch\u1ee9ng minh g\u1ed3m:<\/span><\/p>\n<p><span lang=\"PT-BR\">g.1.2.1) B\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh v\u00e0 b\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"PT-BR\">g.1.2.2) B\u1ea3n ch\u1ee5p\u00a0<\/span>Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/p>\n<p><span lang=\"PT-BR\">g.1.3) Con \u0111ang theo h\u1ecdc t\u1ea1i c\u00e1c b\u1eadc h\u1ecdc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.1.3, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y, h\u1ed3 s\u01a1 ch\u1ee9ng minh g\u1ed3m:<\/span><\/p>\n<p><span lang=\"PT-BR\">g.1.3.1) B\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh.<\/span><\/p>\n<p><span lang=\"PT-BR\">g.1.3.2) B\u1ea3n ch\u1ee5p Th\u1ebb sinh vi\u00ean ho\u1eb7c b\u1ea3n khai c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a nh\u00e0 tr\u01b0\u1eddng ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh \u0111ang theo h\u1ecdc t\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, trung h\u1ecdc ph\u1ed5 th\u00f4ng ho\u1eb7c h\u1ecdc ngh\u1ec1.<\/span><\/p>\n<p><span lang=\"PT-BR\">g.1.4) Tr\u01b0\u1eddng h\u1ee3p l\u00e0 con nu\u00f4i, con ngo\u00e0i gi\u00e1 th\u00fa, con ri\u00eang th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd kh\u00e1c \u0111\u1ec3 ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 nh\u01b0: b\u1ea3n ch\u1ee5p quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nu\u00f4i con nu\u00f4i, quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nh\u1eadn cha, m\u1eb9, con c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n\u2026<\/span><\/p>\n<p><span lang=\"PT-BR\">g.2) \u0110\u1ed1i v\u1edbi v\u1ee3 ho\u1eb7c ch\u1ed3ng, h\u1ed3 s\u01a1 ch\u1ee9ng minh g\u1ed3m:<\/span><\/p>\n<p><span lang=\"PT-BR\">\u2013 B\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n.<\/span><\/p>\n<p><span lang=\"PT-BR\">\u2013 B\u1ea3n ch\u1ee5p s\u1ed5 h\u1ed9 kh\u1ea9u (ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 v\u1ee3 ch\u1ed3ng) ho\u1eb7c B\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n.<\/span><\/p>\n<p><span lang=\"PT-BR\">Tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ho\u1eb7c ch\u1ed3ng trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng nh\u01b0 b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh\u00a0<\/span>c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1\u00a0<span lang=\"PT-BR\">ng\u01b0\u1eddi khuy\u1ebft t\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi khuy\u1ebft t\u1eadt kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, b\u1ea3n ch\u1ee5p h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi m\u1eafc b\u1ec7nh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (nh\u01b0 b\u1ec7nh AIDS, ung th\u01b0, suy th\u1eadn m\u00e3n,..).<\/span><\/p>\n<p><span lang=\"PT-BR\">g.3) \u0110\u1ed1i v\u1edbi cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha v\u1ee3, m\u1eb9 v\u1ee3 (ho\u1eb7c cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng), cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha nu\u00f4i h\u1ee3p ph\u00e1p, m\u1eb9 nu\u00f4i h\u1ee3p ph\u00e1p h\u1ed3 s\u01a1 ch\u1ee9ng minh g\u1ed3m:<\/span><\/p>\n<p><span lang=\"PT-BR\">\u2013 B\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n.<\/span><\/p>\n<p><span lang=\"PT-BR\">\u2013 Gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 b\u1ea3n ch\u1ee5p s\u1ed5 h\u1ed9 kh\u1ea9u (n\u1ebfu c\u00f3 c\u00f9ng s\u1ed5 h\u1ed9 kh\u1ea9u), gi\u1ea5y khai sinh, quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nh\u1eadn cha, m\u1eb9, con c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"PT-BR\">Tr\u01b0\u1eddng h\u1ee3p trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean, h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd ch\u1ee9ng minh l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng nh\u01b0 b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh\u00a0<\/span>c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1\u00a0<span lang=\"PT-BR\">ng\u01b0\u1eddi khuy\u1ebft t\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi khuy\u1ebft t\u1eadt kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, b\u1ea3n ch\u1ee5p h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi m\u1eafc b\u1ec7nh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (nh\u01b0 b\u1ec7nh AIDS, ung th\u01b0, suy th\u1eadn m\u00e3n,..).<\/span><\/p>\n<p><span lang=\"PT-BR\">g.4) \u0110\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y h\u1ed3 s\u01a1 ch\u1ee9ng minh g\u1ed3m:<\/span><\/p>\n<p><span lang=\"PT-BR\">g.4.1) B\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c Gi\u1ea5y khai sinh.<\/span><\/p>\n<p><span lang=\"PT-BR\">g.4.2) C\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"PT-BR\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean, h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd ch\u1ee9ng minh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng nh\u01b0 b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh\u00a0<\/span>c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1\u00a0<span lang=\"PT-BR\">ng\u01b0\u1eddi khuy\u1ebft t\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi khuy\u1ebft t\u1eadt kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, b\u1ea3n ch\u1ee5p h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi m\u1eafc b\u1ec7nh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (nh\u01b0 b\u1ec7nh AIDS, ung th\u01b0, suy th\u1eadn m\u00e3n,..).<\/span><\/p>\n<p><span lang=\"PT-BR\">C\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p t\u1ea1i ti\u1ebft g.4.2, \u0111i\u1ec3m g, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y l\u00e0 b\u1ea5t k\u1ef3 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd n\u00e0o x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0:<\/span><\/p>\n<p><span lang=\"PT-BR\">\u2013 B\u1ea3n ch\u1ee5p gi\u1ea5y t\u1edd x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"PT-BR\">\u2013 B\u1ea3n ch\u1ee5p s\u1ed5 h\u1ed9 kh\u1ea9u (n\u1ebfu c\u00f3 c\u00f9ng s\u1ed5 h\u1ed9 kh\u1ea9u).<\/span><\/p>\n<p><span lang=\"PT-BR\">\u2013 B\u1ea3n ch\u1ee5p \u0111\u0103ng k\u00fd t\u1ea1m tr\u00fa c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (n\u1ebfu kh\u00f4ng c\u00f9ng s\u1ed5 h\u1ed9 kh\u1ea9u).<\/span><\/p>\n<p><span lang=\"PT-BR\">\u2013\u00a0<\/span><span lang=\"FR\">B\u1ea3n t\u1ef1 khai c\u1ee7a\u00a0<\/span><span lang=\"PT-BR\">ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<\/span><span lang=\"FR\">theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i\u00a0<\/span><span lang=\"PT-BR\">ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<\/span><span lang=\"FR\">c\u01b0 tr\u00fa v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111ang s\u1ed1ng c\u00f9ng.<\/span><\/p>\n<p><span lang=\"PT-BR\">\u2013\u00a0<\/span><span lang=\"FR\">B\u1ea3n t\u1ef1 khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111ang c\u01b0 tr\u00fa v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c hi\u1ec7n \u0111ang c\u01b0 tr\u00fa t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 kh\u00f4ng c\u00f3 ai nu\u00f4i d\u01b0\u1ee1ng (tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng s\u1ed1ng c\u00f9ng).<\/span><\/p>\n<p><span lang=\"PT-BR\">g.5) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, n\u1ebfu kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 theo h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 n\u00eau tr\u00ean th\u00ec ph\u1ea3i c\u00f3 c\u00e1c t\u00e0i li\u1ec7u ph\u00e1p l\u00fd t\u01b0\u01a1ng t\u1ef1 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"PT-BR\">g.6) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p c\u00f3 b\u1ed1, m\u1eb9, v\u1ee3 (ho\u1eb7c ch\u1ed3ng), con v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 khai r\u00f5 trong l\u00fd l\u1ecbch c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c ti\u1ebft g.1, g.2, g.3, g.4, g.5, \u0111i\u1ec3m g, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y ho\u1eb7c ch\u1ec9 c\u1ea7n T\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1eabu\u00a0<\/span><span lang=\"FR\">ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/span><span lang=\"PT-BR\">\u00a0c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb v\u00e0o b\u00ean tr\u00e1i t\u1edd khai.<\/span><\/p>\n<p><span lang=\"PT-BR\">Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ch\u1ec9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung sau: h\u1ecd t\u00ean ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, n\u0103m sinh v\u00e0 quan h\u1ec7 v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; c\u00e1c n\u1ed9i dung kh\u00e1c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 khai v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/span><\/p>\n<p><span lang=\"PT-BR\">h) Khai gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/p>\n<p>h.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb 09 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf xu\u1ed1ng kh\u00f4ng ph\u1ea3i khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n<p>h.2) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u00ean 09<b>\u00a0<\/b>tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khai nh\u01b0 sau:<\/p>\n<p><span lang=\"PT-BR\">h.2.1) \u0110\u1ed1i v\u1edbi\u00a0<\/span>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<span lang=\"PT-BR\">c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/p>\n<p><span lang=\"PT-BR\">h.2.1.1)\u00a0<\/span>\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/p>\n<p><span lang=\"PT-BR\">h.2.1.1.1) \u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea7n \u0111\u1ea7u:<\/span><\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<span lang=\"PT-BR\">c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1eabu ban h\u00e0nh k\u00e8m theo\u00a0<\/span><span lang=\"FR\">v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/span><span lang=\"PT-BR\">v\u00e0 n\u1ed9p hai (02) b\u1ea3n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"PT-BR\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp l\u01b0u gi\u1eef m\u1ed9t (01) b\u1ea3n \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p m\u1ed9t (01) b\u1ea3n \u0111\u0103ng k\u00fd cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a k\u1ef3 khai thu\u1ebf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec c\u00e1 nh\u00e2n n\u1ed9p m\u1ed9t (01) b\u1ea3n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a k\u1ef3 khai thu\u1ebf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">\u00a0h.2.1.1.2) \u0110\u0103ng k\u00fd khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/span><\/p>\n<p><span lang=\"PT-BR\">Khi c\u00f3 thay \u0111\u1ed5i (t\u0103ng, gi\u1ea3m) v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c,\u00a0<\/span>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<span lang=\"PT-BR\">th\u1ef1c hi\u1ec7n khai b\u1ed5 sung th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 n\u1ed9p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">h.2.1.2) \u0110\u1ecba \u0111i\u1ec3m, th\u1eddi h\u1ea1n\u00a0<\/span>n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/p>\n<p><span lang=\"PT-BR\">\u2013\u00a0<\/span>\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1\u00a0<span lang=\"PT-BR\">ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p b\u1ea3n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"PT-BR\">T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">\u2013\u00a0<\/span>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: trong v\u00f2ng ba (03) th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p t\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd thay \u0111\u1ed5i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c).<\/p>\n<p><span lang=\"PT-BR\">Qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 n\u00eau tr\u00ean, n\u1ebfu\u00a0<\/span>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<span lang=\"PT-BR\">kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span lang=\"PT-BR\">h.2.2) \u0110\u1ed1i v\u1edbi\u00a0<\/span>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<span lang=\"PT-BR\">c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh<\/span><\/p>\n<p><span lang=\"PT-BR\">h.2.2.1) \u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/p>\n<p><span lang=\"PT-BR\">h.2.2.1.1) C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u00f9ng v\u1edbi t\u1edd khai t\u1ea1m n\u1ed9p thu\u1ebf. Khi c\u00f3 thay \u0111\u1ed5i (t\u0103ng, gi\u1ea3m) v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c,\u00a0<\/span>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<span lang=\"PT-BR\">th\u1ef1c hi\u1ec7n khai b\u1ed5 sung th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 n\u1ed9p c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><span lang=\"PT-BR\">h.2.2.1.2) C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n khai gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo t\u1edd khai thu\u1ebf kho\u00e1n.<\/span><\/p>\n<p><span lang=\"PT-BR\">h.2.2.2)\u00a0<\/span>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: trong v\u00f2ng ba (03) th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y khai gi\u1ea3m tr\u1eeb gia c\u1ea3nh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p\u00a0<span lang=\"PT-BR\">ph\u00e1t sinh t\u0103ng, gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ho\u1eb7c m\u1edbi ra kinh doanh).<\/span><\/p>\n<p><span lang=\"PT-BR\">h.2.2.3) Qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 n\u00eau tr\u00ean, n\u1ebfu\u00a0<\/span>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<span lang=\"PT-BR\">kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i m\u1ee9c thu\u1ebf \u0111\u00e3 kho\u00e1n.<\/span><\/p>\n<p><span lang=\"PT-BR\">i)\u00a0<\/span>Ng\u01b0\u1eddi\u00a0<span lang=\"PT-BR\">n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh cho m\u1ed7i m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1ed9t l\u1ea7n trong su\u1ed1t th\u1eddi gian \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span>ng\u01b0\u1eddi\u00a0<span lang=\"PT-BR\">n\u1ed9p thu\u1ebf thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, n\u01a1i kinh doanh th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea7n \u0111\u1ea7u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft h.2.1.1.1, \u0111i\u1ec3m h, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"PT-BR\">2. Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/span><\/p>\n<p><span lang=\"PT-BR\">a) C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m bao g\u1ed3m: b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p><span lang=\"PT-BR\">b) C\u00e1c kho\u1ea3n \u0111\u00f3ng v\u00e0o Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/span><\/p>\n<p><span lang=\"PT-BR\">M\u1ee9c \u0111\u00f3ng v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb ra kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf theo th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 m\u1ed9t (01) tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (12 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m) \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia c\u00e1c s\u1ea3n ph\u1ea9m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tham gia nhi\u1ec1u qu\u1ef9. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n (ho\u1eb7c n\u1ed9p ph\u00ed) do qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n c\u1ea5p.<\/span><\/p>\n<p>V\u00ed d\u1ee5 11: \u00d4ng Y \u0111\u00f3ng g\u00f3p v\u00e0o Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n th\u00f4ng qua vi\u1ec7c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ho\u1eb7c c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p c\u00e1c s\u1ea3n ph\u1ea9m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c s\u1ea3n ph\u1ea9m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n n\u00e0y tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea chu\u1ea9n tri\u1ec3n khai, \u00f4ng Y s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb ra kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/p>\n<p>\u2013 Gi\u1ea3 s\u1eed m\u1ee9c \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 800.000 \u0111\u1ed3ng\/th\u00e1ng, t\u01b0\u01a1ng \u1ee9ng v\u1edbi 9.600.000 \u0111\u1ed3ng\/n\u0103m th\u00ec m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 9.600.000 \u0111\u1ed3ng\/n\u0103m.<\/p>\n<p>\u2013 Gi\u1ea3 s\u1eed m\u1ee9c \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n l\u00e0 2.000.000 \u0111\u1ed3ng\/th\u00e1ng, t\u01b0\u01a1ng \u1ee9ng v\u1edbi 24.000.000 \u0111\u1ed3ng\/n\u0103m th\u00ec m\u1ee9c \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 12.000.000 \u0111\u1ed3ng\/n\u0103m.<\/p>\n<p><span lang=\"PT-BR\">c)\u00a0<\/span><span lang=\"SV\">Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa nh\u01b0ng l\u00e0m vi\u1ec7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 tham gia \u0111\u00f3ng c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a qu\u1ed1c gia n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa mang qu\u1ed1c t\u1ecbch ho\u1eb7c l\u00e0m vi\u1ec7c t\u01b0\u01a1ng t\u1ef1 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam nh\u01b0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p b\u1eaft bu\u1ed9c v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c kh\u00e1c (n\u1ebfu c\u00f3) th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00f3 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"SV\">C\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam c\u00f3 tham gia \u0111\u00f3ng c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m n\u00eau tr\u00ean \u1edf n\u01b0\u1edbc ngo\u00e0i s\u1ebd \u0111\u01b0\u1ee3c t\u1ea1m gi\u1ea3m tr\u1eeb ngay v\u00e0o thu nh\u1eadp \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf trong n\u0103m (n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb) v\u00e0 t\u00ednh theo s\u1ed1 ch\u00ednh th\u1ee9c n\u1ebfu c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1ec3 t\u1ea1m gi\u1ea3m tr\u1eeb trong n\u0103m th\u00ec s\u1ebd gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">d)\u00a0<\/span><span lang=\"SV\">Kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m, \u0111\u00f3ng g\u00f3p v\u00e0o Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n c\u1ee7a n\u0103m n\u00e0o \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"SV\">\u0111) Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau tr\u00ean l\u00e0 b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb thu ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u1ec1 s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 n\u1ed9p (tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp n\u1ed9p thay).<\/span><\/p>\n<p><span lang=\"PT-BR\">3. Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc<\/span><\/p>\n<p><span lang=\"PT-BR\">a) C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf c\u1ee7a\u00a0<\/span>ng\u01b0\u1eddi\u00a0<span lang=\"PT-BR\">n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"PT-BR\">a.1) Kho\u1ea3n chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi gi\u00e0 kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a.<\/span><\/p>\n<p><span lang=\"PT-BR\">\u00a0C\u00e1c t\u1ed5 ch\u1ee9c c\u01a1 s\u1edf ch\u0103m s\u00f3c nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ph\u1ea3i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a068\/2008\/N\u0110-CP\u00a0ng\u00e0y 30\/5\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng v\u00e0 gi\u1ea3i th\u1ec3 c\u01a1 s\u1edf b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a081\/2012\/N\u0110-CP\u00a0ng\u00e0y 08\/10\/2012 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh\u00a068\/2008\/N\u0110-CP\u00a0ng\u00e0y 30\/5\/2008 c\u1ee7a\u00a0<\/span>Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng v\u00e0 gi\u1ea3i th\u1ec3 c\u01a1 s\u1edf b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i v\u00e0 Ngh\u1ecb \u0111\u1ecbnh \u00a0s\u1ed1\u00a0109\/2002\/N\u0110-CP\u00a0ng\u00e0y 27\/12\/2002 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 195\/CP ng\u00e0y 31\/12\/1994 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng v\u1ec1 th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c, th\u1eddi gi\u1edd ngh\u1ec9 ng\u01a1i.<\/p>\n<p><span lang=\"PT-BR\">T\u00e0i li\u1ec7u \u0111\u1ec3 ch\u1ee9ng minh \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi gi\u00e0 kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a l\u00e0 ch\u1ee9ng t\u1eeb thu h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf.<\/span><\/p>\n<p><span lang=\"PT-BR\">a.2) Kho\u1ea3n chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><span lang=\"NL\">30\/2012\/N\u0110-CP\u00a0ng\u00e0y 12\/4\/2012\u00a0<\/span><span lang=\"PT-BR\">c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a qu\u1ef9 x\u00e3 h\u1ed9i, qu\u1ef9 t\u1eeb thi\u1ec7n, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn v\u00e0 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n t\u00e0i tr\u1ee3.<\/span><\/p>\n<p><span lang=\"PT-BR\">T\u00e0i li\u1ec7u ch\u1ee9ng minh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc l\u00e0 ch\u1ee9ng t\u1eeb thu h\u1ee3p ph\u00e1p do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1c qu\u1ef9 c\u1ee7a Trung \u01b0\u01a1ng ho\u1eb7c c\u1ee7a t\u1ec9nh c\u1ea5p.<\/span><\/p>\n<p><span lang=\"PT-BR\">b) C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc ph\u00e1t sinh v\u00e0o n\u0103m n\u00e0o \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3, n\u1ebfu gi\u1ea3m tr\u1eeb kh\u00f4ng h\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m t\u00ednh thu\u1ebf ti\u1ebfp theo. M\u1ee9c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a n\u0103m t\u00ednh thu\u1ebf ph\u00e1t sinh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 10. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/span><\/b><\/p>\n<p><span lang=\"VI\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/span><\/p>\n<p>1.\u00a0<span lang=\"VI\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3<\/span>,\u00a0<span lang=\"VI\">\u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p>2.\u00a0<span lang=\"VI\">Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u00e1p d\u1ee5ng theo\u00a0<\/span>B<span lang=\"VI\">i\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 5%.<\/span><\/p>\n<p>3.\u00a0<span lang=\"VI\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p>Ri\u00eang th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n<p>a) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p t\u0103ng th\u00eam theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d, kho\u1ea3n 3, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n th\u1ef1c nh\u1eadn thu nh\u1eadp khi\u00a0<span lang=\"NL\">gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p ho\u1eb7c khi r\u00fat v\u1ed1n.<\/span><\/p>\n<p>b) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m g, kho\u1ea3n 3, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r\u00fat v\u1ed1n.<\/p>\n<p>c) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c tr\u1ea3 b\u1eb1ng c\u1ed5 phi\u1ebfu theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m g, kho\u1ea3n 3, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu.<\/p>\n<p>d)\u00a0<span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp do vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u1ed1n ra n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp.<\/span><\/p>\n<p>4. C\u00e1ch t\u00ednh thu\u1ebf<\/p>\n<div align=\"center\">\n<table border=\"0\" width=\"413\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"156\">\n<p align=\"center\">S\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n<td width=\"25\">\n<p align=\"center\">=<\/p>\n<\/td>\n<td width=\"106\">\n<p align=\"center\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<td width=\"33\">\n<p align=\"center\">\u00d7<\/p>\n<\/td>\n<td width=\"93\">\n<p align=\"center\">Thu\u1ebf su\u1ea5t 5%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 11. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/span><\/b><\/p>\n<p>1. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p<\/p>\n<p>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/p>\n<p>a) Thu nh\u1eadp t\u00ednh thu\u1ebf: thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1eeb gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/p>\n<p><span lang=\"PL\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7, c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam, c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam\u00a0<\/span><span lang=\"VI\">theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng\u00a0<\/span><span lang=\"PL\">b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p><span lang=\"PL\">a.1) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/span><\/p>\n<p><span lang=\"PL\">Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span><\/p>\n<p><span lang=\"PL\">\u00a0Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng quy \u0111\u1ecbnh gi\u00e1 thanh to\u00e1n ho\u1eb7c gi\u00e1 thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PL\">a.2) Gi\u00e1 mua<\/span><\/p>\n<p><span lang=\"PL\">Gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0<\/span><span lang=\"AMH\">l\u00e0 tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n\u00a0<\/span>g\u00f3p\u00a0<span lang=\"AMH\">t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng bao g\u1ed3m: tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n g\u00f3p th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/span>,\u00a0<span lang=\"AMH\">tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n c\u1ee7a c\u00e1c l\u1ea7n g\u00f3p b\u1ed5 sung<\/span>,\u00a0<span lang=\"AMH\">tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n do mua l\u1ea1i<\/span>,\u00a0<span lang=\"AMH\">tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n t\u1eeb l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"PL\">a.2.1)\u00a0<\/span><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p th\u00e0nh l\u1eadp doanh nghi\u1ec7p l\u00e0 tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u00f3p v\u1ed1n. Tr\u1ecb gi\u00e1 v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p><span lang=\"PL\">a.2.2)\u00a0<\/span><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p b\u1ed5 sung l\u00e0 tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n g\u00f3p b\u1ed5 sung t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u00f3p v\u1ed1n b\u1ed5 sung. Tr\u1ecb gi\u00e1 v\u1ed1n g\u00f3p b\u1ed5 sung \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<b><\/b><\/span><\/p>\n<p><span lang=\"PL\">a.2.3) \u0110\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n do mua l\u1ea1i l\u00e0 gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m mua. Gi\u00e1 mua \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p kh\u00f4ng c\u00f3 gi\u00e1 thanh to\u00e1n ho\u1eb7c gi\u00e1 thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 mua theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf .<\/span><\/p>\n<p><span lang=\"PL\">a.2.4) \u0110\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n\u00a0<\/span><span lang=\"AMH\">t\u1eeb\u00a0<\/span><span lang=\"PL\">l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n l\u00e0 gi\u00e1 tr\u1ecb l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n.<\/span><\/p>\n<p><span lang=\"PL\">a.3) C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 nh\u1eefng chi ph\u00ed h\u1ee3p l\u00fd th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"PL\">a.3.1) Chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p><span lang=\"PL\">a.3.2) C\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng n\u1ed9p ng\u00e2n s\u00e1ch khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p><span lang=\"PL\">a.3.3) C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span><\/p>\n<p><span lang=\"PL\">b) Thu\u1ebf su\u1ea5t<\/span><\/p>\n<p><span lang=\"PL\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 20%.<\/span><\/p>\n<p><span lang=\"PL\">c)\u00a0 Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"PL\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u00f3 hi\u1ec7u l\u1ef1c. Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng ph\u1ea7n v\u1ed1n g\u00f3p th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r\u00fat v\u1ed1n.<\/span><\/p>\n<p>d)\u00a0<span lang=\"NL\">C\u00e1ch t\u00ednh thu\u1ebf<\/span><\/p>\n<div align=\"center\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"148\">\n<p align=\"center\"><span lang=\"NL\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td width=\"32\">\n<p align=\"center\"><span lang=\"NL\">=<\/span><\/p>\n<\/td>\n<td width=\"111\">\n<p align=\"center\"><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td width=\"26\">\n<p align=\"center\"><span lang=\"NL\">\u00d7<\/span><\/p>\n<\/td>\n<td width=\"102\">\n<p align=\"center\"><span lang=\"NL\">Thu\u1ebf su\u1ea5t 20%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span lang=\"VI\">2. \u0110\u1ed1i v\u1edbi\u00a0<\/span>thu nh\u1eadp t\u1eeb\u00a0<span lang=\"VI\">chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/span><\/p>\n<p><span lang=\"VI\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/span><\/p>\n<p>a) Thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<p><span lang=\"VI\">Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed\u00a0<\/span>h\u1ee3p l\u00fd\u00a0<span lang=\"VI\">li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p>a.1)\u00a0<span lang=\"VI\">Gi\u00e1\u00a0<\/span>b\u00e1n ch\u1ee9ng kho\u00e1n\u00a0<span lang=\"VI\">\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p>a.1.1)\u00a0<span lang=\"AMH\">\u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n\u00a0<\/span>c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang\u00a0<span lang=\"AMH\">giao d\u1ecbch\u00a0<\/span><span lang=\"VI\">tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n<\/span>, gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 th\u1ef1c hi\u1ec7n t\u1ea1i S\u1edf\u00a0<span lang=\"VI\">Giao d\u1ecbch ch\u1ee9ng kho\u00e1n<\/span>. Gi\u00e1 th\u1ef1c hi\u1ec7n l\u00e0 gi\u00e1 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb k\u1ebft qu\u1ea3 kh\u1edbp l\u1ec7nh ho\u1eb7c gi\u00e1 h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c giao d\u1ecbch th\u1ecfa thu\u1eadn t\u1ea1i S\u1edf\u00a0<span lang=\"VI\">Giao d\u1ecbch ch\u1ee9ng kho\u00e1n<\/span>.<\/p>\n<p>a.1.2) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch tr\u00ean S\u1edf\u00a0<span lang=\"VI\">Giao d\u1ecbch ch\u1ee9ng kho\u00e1n<\/span>\u00a0m\u00e0 ch\u1ec9 th\u1ef1c hi\u1ec7n chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu qua h\u1ec7 th\u1ed1ng chuy\u1ec3n quy\u1ec1n c\u1ee7a Trung t\u00e2m l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n, gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/p>\n<p>a.1.3)\u00a0<span lang=\"AMH\">\u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean<\/span>, gi\u00e1 b\u00e1n\u00a0<span lang=\"AMH\">l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ee9ng kho\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng<\/span>.<\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng quy \u0111\u1ecbnh gi\u00e1\u00a0<\/span>b\u00e1n\u00a0<span lang=\"AMH\">ho\u1eb7c gi\u00e1\u00a0<\/span>b\u00e1n\u00a0<span lang=\"AMH\">tr\u00ean h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1\u00a0<\/span>b\u00e1n\u00a0<span lang=\"AMH\">theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p>a.2)\u00a0<span lang=\"AMH\">Gi\u00e1 mua ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p>a.2.1)\u00a0<span lang=\"AMH\">\u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n\u00a0<\/span>c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang\u00a0<span lang=\"AMH\">giao d\u1ecbch\u00a0<\/span><span lang=\"VI\">tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n<\/span>, gi\u00e1 mua ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 th\u1ef1c hi\u1ec7n t\u1ea1i S\u1edf\u00a0<span lang=\"VI\">Giao d\u1ecbch ch\u1ee9ng kho\u00e1n<\/span>. Gi\u00e1 th\u1ef1c hi\u1ec7n l\u00e0 gi\u00e1 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb k\u1ebft qu\u1ea3 kh\u1edbp l\u1ec7nh ho\u1eb7c gi\u00e1 h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c giao d\u1ecbch th\u1ecfa thu\u1eadn t\u1ea1i S\u1edf\u00a0<span lang=\"VI\">Giao d\u1ecbch ch\u1ee9ng kho\u00e1n<\/span>.<\/p>\n<p>a.2.2) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch tr\u00ean S\u1edf\u00a0<span lang=\"VI\">Giao d\u1ecbch ch\u1ee9ng kho\u00e1n<\/span>\u00a0m\u00e0 ch\u1ec9 th\u1ef1c hi\u1ec7n chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu qua h\u1ec7 th\u1ed1ng chuy\u1ec3n quy\u1ec1n c\u1ee7a Trung t\u00e2m l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n, gi\u00e1 mua l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/p>\n<p>a.2.3)\u00a0<span lang=\"VI\">\u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n mua th\u00f4ng qua \u0111\u1ea5u gi\u00e1 th\u00ec gi\u00e1 mua ch\u1ee9ng kho\u00e1n l\u00e0 m\u1ee9c gi\u00e1 ghi tr\u00ean th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 tr\u00fang \u0111\u1ea5u gi\u00e1 c\u1ed5 ph\u1ea7n c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u1ea5u gi\u00e1 c\u1ed5 ph\u1ea7n v\u00e0 gi\u1ea5y n\u1ed9p ti\u1ec1n<\/span><span lang=\"AMH\">.<\/span><\/p>\n<p>a.2.4)\u00a0<span lang=\"AMH\">\u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span><span lang=\"VI\">n\u00eau tr\u00ean<\/span><span lang=\"AMH\">,\u00a0<\/span>gi\u00e1 mua\u00a0<span lang=\"AMH\">l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf mua<\/span>\u00a0ghi tr\u00ean\u00a0<span lang=\"AMH\">h\u1ee3p \u0111\u1ed3ng\u00a0<\/span>nh\u1eadn\u00a0<span lang=\"AMH\">chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ee9ng kho\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m mua.\u00a0<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng quy \u0111\u1ecbnh gi\u00e1\u00a0<\/span>mua\u00a0<span lang=\"AMH\">ho\u1eb7c gi\u00e1\u00a0<\/span>mua\u00a0<span lang=\"AMH\">tr\u00ean h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1\u00a0<\/span>mua\u00a0<span lang=\"AMH\">theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p>a.3)\u00a0<span lang=\"VI\">C\u00e1c chi ph\u00ed h\u1ee3p\u00a0<\/span>l\u00fd\u00a0<span lang=\"VI\">\u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh bao g\u1ed3m:<\/span><\/p>\n<p>a.3.1)\u00a0<span lang=\"VI\">Chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng<\/span>.<\/p>\n<p>a.3.2)\u00a0<span lang=\"VI\">C\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0<\/span>ph\u1ea3i\u00a0<span lang=\"VI\">n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng<\/span>.<\/p>\n<p>a.3.3)\u00a0<span lang=\"VI\">Ph\u00ed d\u1ecbch v\u1ee5 l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 ch\u1ee9ng t\u1eeb thu c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n<\/span>.<\/p>\n<p>a.3.4)\u00a0<span lang=\"VI\">Ph\u00ed\u00a0<\/span>\u1ee7y\u00a0<span lang=\"VI\">th\u00e1c \u0111\u1ea7u t\u01b0, ph\u00ed qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb thu c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c<\/span>.<\/p>\n<p>a.3.5)\u00a0<span lang=\"VI\">Ph\u00ed m\u00f4i gi\u1edbi ch\u1ee9ng kho\u00e1n khi chuy\u1ec3n nh\u01b0\u1ee3ng<\/span>.<\/p>\n<p>a.3.6)\u00a0<span lang=\"VI\">Ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 v\u00e0 cung c\u1ea5p th\u00f4ng tin<\/span>.<\/p>\n<p>a.3.7) Ph\u00ed chuy\u1ec3n kho\u1ea3n, ph\u00ed chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu qua Trung t\u00e2m l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n (n\u1ebfu c\u00f3).<\/p>\n<p>a.3.8)\u00a0<span lang=\"VI\">C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/span><\/p>\n<p>b) Thu\u1ebf su\u1ea5t v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf<\/p>\n<p>b.1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%<\/p>\n<p>b.1.1) Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng<\/p>\n<p>C<span lang=\"AMH\">\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u00e1p d\u1ee5ng n\u1ed9p thu\u1ebf theo thu\u1ebf su\u1ea5t 20%<\/span>\u00a0l\u00e0 c\u00e1 nh\u00e2n \u0111<span lang=\"AMH\">\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf<\/span>,\u00a0<span lang=\"AMH\">c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m\u00a0<\/span>l\u00e0m th\u1ee7 t\u1ee5c\u00a0<span lang=\"AMH\">quy\u1ebft to\u00e1n thu\u1ebf\u00a0<\/span>v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 2, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>Ri\u00eang g<span lang=\"AMH\">i\u00e1 mua c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh\u00a0<\/span>b\u1eb1ng t\u1ed5ng gi\u00e1 mua b\u00ecnh qu\u00e2n c\u1ee7a t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n b\u00e1n ra trong k\u1ef3\u00a0<span lang=\"AMH\">nh\u01b0 sau:<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"118\">\n<p align=\"center\"><span lang=\"AMH\">Gi\u00e1 mua<\/span>\u00a0b\u00ecnh qu\u00e2n\u00a0<span lang=\"AMH\">c\u1ee7a t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n b\u00e1n ra<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"34\">\n<p align=\"center\"><span lang=\"AMH\">=<\/span><\/p>\n<\/td>\n<td width=\"116\">\n<p align=\"center\"><span lang=\"AMH\">Gi\u00e1 v\u1ed1n \u0111\u1ea7u k\u1ef3<\/span><\/p>\n<\/td>\n<td width=\"31\">\n<p align=\"center\"><span lang=\"AMH\">+<\/span><\/p>\n<\/td>\n<td width=\"153\">\n<p align=\"center\"><span lang=\"AMH\">Gi\u00e1 v\u1ed1n ph\u00e1t sinh trong k\u1ef3<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"25\">\n<p align=\"center\"><span lang=\"NL\">x<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"123\">\n<p align=\"center\"><span lang=\"AMH\">S\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n b\u00e1n ra<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"116\">\n<p align=\"center\"><span lang=\"AMH\">S\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1ed3n \u0111\u1ea7u k\u1ef3<\/span><\/p>\n<\/td>\n<td width=\"31\">\n<p align=\"center\"><span lang=\"AMH\">+<\/span><\/p>\n<\/td>\n<td width=\"153\">\n<p align=\"center\"><span lang=\"AMH\">S\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u00e1t sinh trong k\u1ef3<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>b.1.2)\u00a0<span lang=\"VI\">C\u00e1ch t\u00ednh thu\u1ebf<\/span><\/p>\n<div align=\"center\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"155\">\n<p align=\"center\"><span lang=\"VI\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td width=\"40\">\n<p align=\"center\">=<\/p>\n<\/td>\n<td width=\"108\">\n<p align=\"center\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<td width=\"33\">\n<p align=\"center\">x<\/p>\n<\/td>\n<td width=\"123\">\n<p align=\"center\">Thu\u1ebf su\u1ea5t 20%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Khi quy\u1ebft to\u00e1n thu\u1ebf, c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p theo thu\u1ebf su\u1ea5t 0,1% trong n\u0103m t\u00ednh thu\u1ebf.<\/p>\n<p><span lang=\"VI\">b<\/span>.2<span lang=\"VI\">) \u0110\u1ed1i\u00a0<\/span>v\u1edbi t<span lang=\"VI\">r\u01b0\u1eddng h\u1ee3p \u00e1p\u00a0<\/span>d\u1ee5ng thu\u1ebf su\u1ea5t 0,1%<\/p>\n<p>C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf theo thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%.<\/p>\n<p><span lang=\"VI\">C\u00e1ch t\u00ednh thu\u1ebf:<\/span><\/p>\n<div align=\"center\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"155\">\n<p align=\"center\"><span lang=\"VI\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td width=\"40\">\n<p align=\"center\">=<\/p>\n<\/td>\n<td width=\"189\">\n<p align=\"center\">Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n<\/p>\n<\/td>\n<td width=\"33\">\n<p align=\"center\">x<\/p>\n<\/td>\n<td width=\"92\">\n<p align=\"center\">Thu\u1ebf su\u1ea5t 0,1%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>c)\u00a0 Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<p>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>c.1) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang giao d\u1ecbch tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/p>\n<p>c.2) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n m\u00e0 ch\u1ec9 th\u1ef1c hi\u1ec7n chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu qua h\u1ec7 th\u1ed1ng chuy\u1ec3n quy\u1ec1n c\u1ee7a Trung t\u00e2m l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu ch\u1ee9ng kho\u00e1n t\u1ea1i Trung t\u00e2m l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n.<\/p>\n<p>c.3) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<p>c.4) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng ch\u1ee9ng kho\u00e1n m\u00e0 ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf khi g\u00f3p v\u1ed1n th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n do g\u00f3p v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r\u00fat v\u1ed1n.<\/p>\n<p>d)\u00a0<span lang=\"AMH\">\u0110\u1ed1i v\u1edbi\u00a0<\/span>tr\u01b0\u1eddng h\u1ee3p\u00a0<span lang=\"AMH\">nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/span>.<\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, c\u00e1 nh\u00e2n ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi nh\u1eadn c\u1ed5 phi\u1ebfu. Khi chuy\u1ec3n nh\u01b0\u1ee3ng s\u1ed1 c\u1ed5 phi\u1ebfu n\u00e0y, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p>d.1)\u00a0<span lang=\"AMH\">C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 gi\u00e1 tr\u1ecb c\u1ed5 t\u1ee9c ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu th\u1ef1c nh\u1eadn nh\u00e2n (\u00d7) v\u1edbi m\u1ec7nh gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu \u0111\u00f3 v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf\u00a0<\/span><span lang=\"NL\">thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/span><span lang=\"AMH\">\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu nh\u1eadn thay c\u1ed5 t\u1ee9c th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1 th\u00ec t\u00ednh thu\u1ebf\u00a0<\/span><span lang=\"NL\">thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/span><span lang=\"AMH\">\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p><span lang=\"AMH\">Sau khi nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, n\u1ebfu c\u00e1 nh\u00e2n c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u00f9ng lo\u1ea1i th\u00ec khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u1ed5 t\u1ee9c nh\u1eadn b\u1eb1ng c\u1ed5 phi\u1ebfu\u00a0<\/span>cho t\u1edbi khi h\u1ebft s\u1ed1 c\u1ed5 phi\u1ebfu nh\u1eadn thay c\u1ed5 t\u1ee9c.<\/p>\n<p>d.2)\u00a0<span lang=\"AMH\">C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m\u00a0<\/span>b<span lang=\"AMH\">,\u00a0<\/span>kho\u1ea3n 2,\u00a0<span lang=\"AMH\">\u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5\u00a0<\/span>12<span lang=\"AMH\">: \u00d4ng\u00a0<\/span>K\u00a0<span lang=\"AMH\">l\u00e0 c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n\u00a0<\/span>X\u00a0<span lang=\"AMH\">(\u0111\u00e3 ni\u00eam y\u1ebft tr\u00ean S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n<\/span>)<span lang=\"AMH\">. N\u0103m 2011, \u00f4ng\u00a0<\/span>K\u00a0<span lang=\"AMH\">\u0111\u01b0\u1ee3c nh\u1eadn 5<\/span>.<span lang=\"AMH\">000 c\u1ed5 phi\u1ebfu<\/span>\u00a0(CP)\u00a0<span lang=\"AMH\">tr\u1ea3 thay c\u1ed5 t\u1ee9c\u00a0<\/span>c\u1ee7a C\u00f4ng ty X\u00a0<span lang=\"AMH\">(m\u1ec7nh gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 10.000 \u0111\u1ed3ng). Th\u00e1ng 2\/2014, \u00d4ng\u00a0<\/span>K\u00a0<span lang=\"AMH\">chuy\u1ec3n nh\u01b0\u1ee3ng 2<\/span>.<span lang=\"AMH\">000 c\u1ed5 phi\u1ebfu\u00a0<\/span>c\u1ee7a c\u00f4ng ty X\u00a0<span lang=\"AMH\">v\u1edbi gi\u00e1 l\u00e0 30.000 \u0111\u1ed3ng\/c\u1ed5 phi\u1ebfu. Th\u00e1ng 8\/2014, \u00f4ng\u00a0<\/span>K\u00a0<span lang=\"AMH\">chuy\u1ec3n nh\u01b0\u1ee3ng 7<\/span>.<span lang=\"AMH\">000 c\u1ed5 phi\u1ebfu v\u1edbi gi\u00e1 l\u00e0 20.000 \u0111\u1ed3ng\/c\u1ed5 phi\u1ebfu.<\/span><\/p>\n<p><span lang=\"AMH\">Khi chuy\u1ec3n nh\u01b0\u1ee3ng \u00f4ng\u00a0<\/span>K\u00a0<span lang=\"AMH\">ph\u1ea3i n\u1ed9p thu\u1ebf\u00a0<\/span><span lang=\"NL\">thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/span><span lang=\"AMH\">\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p>*\u00a0<span lang=\"AMH\">\u0110\u1ed1i v\u1edbi l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng th\u00e1ng 2\/2014<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Thu\u1ebf\u00a0<\/span><span lang=\"NL\">thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/span><span lang=\"AMH\">\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n:<\/span><\/p>\n<p><span lang=\"AMH\">(2<\/span>.<span lang=\"AMH\">000 CP \u00d7 10.000 \u0111\u1ed3ng) \u00d7 5% = 1.000.000 \u0111\u1ed3ng<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Thu\u1ebf\u00a0<\/span><span lang=\"NL\">thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/span><span lang=\"AMH\">(t\u1ea1m n\u1ed9p) \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n:<\/span><\/p>\n<p>(2.000 CP \u00d7 30.000 \u0111\u1ed3ng) \u00d7 0,1% = 60.000 \u0111\u1ed3ng<\/p>\n<p>* \u0110\u1ed1i v\u1edbi l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng th\u00e1ng 8\/2014<\/p>\n<p>\u2013 Thu\u1ebf\u00a0<span lang=\"NL\">thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/span>\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n:<\/p>\n<p>(3.000 CP \u00d7 10.000 \u0111\u1ed3ng) \u00d7 5% = 1.500.000 \u0111\u1ed3ng<\/p>\n<p>\u2013 Thu\u1ebf\u00a0<span lang=\"NL\">thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/span>(t\u1ea1m n\u1ed9p) \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n:<\/p>\n<p>(7.000 CP \u00d7 20.000 \u0111\u1ed3ng) \u00d7 0,1% = 140.000 \u0111\u1ed3ng<\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 12. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/b><\/p>\n<p>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/p>\n<p>1. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<p>a) Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1eeb (-) gi\u00e1 v\u1ed1n v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan.<\/p>\n<p>a.1) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/p>\n<p>G<span lang=\"AMH\">i\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo b\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/p>\n<p>a.2)\u00a0<span lang=\"AMH\">Gi\u00e1 v\u1ed1n<\/span>:<\/p>\n<p><span lang=\"AMH\">Gi\u00e1 v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p>a.2.1)\u00a0<span lang=\"AMH\">\u0110\u1ed1i v\u1edbi \u0111\u1ea5t c\u00f3 ngu\u1ed3n g\u1ed1c\u00a0<\/span>N<span lang=\"AMH\">h\u00e0 n\u01b0\u1edbc giao c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec gi\u00e1 v\u1ed1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a\u00a0<\/span>N<span lang=\"AMH\">h\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p>a.2.2)\u00a0<span lang=\"AMH\">\u0110\u1ed1i v\u1edbi \u0111\u1ea5t c\u00f3 ngu\u1ed3n g\u1ed1c do Nh\u00e0 n\u01b0\u1edbc giao kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec gi\u00e1 v\u1ed1n c\u1ee7a \u0111\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m giao \u0111\u1ea5t.<\/span><\/p>\n<p>a.2.3)\u00a0<span lang=\"AMH\">\u0110\u1ed1i v\u1edbi \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec\u00a0<\/span>gi\u00e1 v\u1ed1n\u00a0<span lang=\"AMH\">c\u0103n c\u1ee9 v\u00e0o\u00a0<\/span>gi\u00e1 ghi tr\u00ean<b>\u00a0<\/b><span lang=\"AMH\">h\u1ee3p \u0111\u1ed3ng\u00a0<\/span>chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m\u00a0<span lang=\"AMH\">nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span>.<\/p>\n<p>a.2.4)\u00a0<span lang=\"AMH\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec gi\u00e1 v\u1ed1n l\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n theo gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1.<\/span><\/p>\n<p>a.2.5) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t c\u00f3 ngu\u1ed3n g\u1ed1c kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean th\u00ec gi\u00e1 v\u1ed1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb ch\u1ee9ng minh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi Nh\u00e0 n\u01b0\u1edbc khi \u0111\u01b0\u1ee3c 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 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n.<\/p>\n<p>a.3)\u00a0<span lang=\"AMH\">Chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan<\/span><\/p>\n<p><span lang=\"AMH\">Chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, bao g\u1ed3m:<\/span><\/p>\n<p>a.3.1)\u00a0<span lang=\"AMH\">C\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn c\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch\u00a0<\/span>N<span lang=\"AMH\">h\u00e0 n\u01b0\u1edbc<\/span>.<\/p>\n<p>a.3.2)\u00a0<span lang=\"AMH\">Chi ph\u00ed c\u1ea3i t\u1ea1o \u0111\u1ea5t, san l\u1ea5p m\u1eb7t b\u1eb1ng (n\u1ebfu c\u00f3)<\/span>.<\/p>\n<p>a.3.3)\u00a0<span lang=\"AMH\">C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0 chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, chi ph\u00ed thu\u00ea \u0111o \u0111\u1ea1c.<\/span><\/p>\n<p><span lang=\"NL\">b) Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eafn v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t, k\u1ec3 c\u1ea3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1eeb (-) gi\u00e1 v\u1ed1n v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan.<\/span><\/p>\n<p><span lang=\"NL\">b.1) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/span><\/p>\n<p><span lang=\"NL\">Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ghi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng th\u1ea5p h\u01a1n gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo b\u1ea3ng gi\u00e1 \u0111\u1ea5t, gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh\u00a0<span lang=\"AMH\">c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng v\u1ec1 ph\u00e2n lo\u1ea1i nh\u00e0<\/span>,\u00a0<span lang=\"AMH\">v\u1ec1 ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span>,\u00a0<span lang=\"AMH\">v\u1ec1 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng\u00a0nh\u00e2n (\u00d7) v\u1edbi\u00a0gi\u00e1\u00a0t\u00ednh\u00a0l\u1ec7\u00a0ph\u00ed\u00a0tr\u01b0\u1edbc\u00a0b\u1ea1\u00a0c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng\u00a0do\u00a0<\/span>\u1ee6y ban nh\u00e2n d\u00e2n\u00a0<span lang=\"AMH\">c\u1ea5p\u00a0t\u1ec9nh\u00a0quy\u00a0\u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span>\u1ee6y ban nh\u00e2n d\u00e2n\u00a0<span lang=\"AMH\">c\u1ea5p t\u1ec9nh ch\u01b0a c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n gi\u00e1 th\u00ec \u00e1p d\u1ee5ng theo su\u1ea5t v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh do B\u1ed9 X\u00e2y d\u1ef1ng c\u00f4ng b\u1ed1, \u0111ang \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p><span lang=\"NL\">b.2) Gi\u00e1 v\u1ed1n<\/span><\/p>\n<p><span lang=\"NL\">Gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua.\u00a0<\/span>\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec gi\u00e1 v\u1ed1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb ch\u1ee9ng minh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/p>\n<p><span lang=\"NL\">b.3) Chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan<\/span><\/p>\n<p><span lang=\"NL\">Chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">b.3.1) C\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn c\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"NL\">b.3.2) Chi ph\u00ed c\u1ea3i t\u1ea1o \u0111\u1ea5t, san l\u1ea5p m\u1eb7t b\u1eb1ng.<\/span><\/p>\n<p><span lang=\"NL\">b.3.3) Chi ph\u00ed x\u00e2y d\u1ef1ng, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng v\u00e0 c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac tr\u00ean \u0111\u1ea5t.<\/span><\/p>\n<p><span lang=\"NL\">b.3.4) C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u01b0: chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, chi ph\u00ed thu\u00ea \u0111o \u0111\u1ea1c.<\/span><\/p>\n<p><span lang=\"NL\">c) Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, k\u1ec3 c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n tr\u1eeb (-) gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan.<\/span><\/p>\n<p><span lang=\"NL\">c.1) Gi\u00e1 b\u00e1n<b><\/b><\/span><\/p>\n<p><span lang=\"NL\">Gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111\u01b0\u1ee3c ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ghi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"NL\">c.2) Gi\u00e1 mua<\/span><\/p>\n<p><span lang=\"NL\">Gi\u00e1 mua \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng mua.\u00a0<\/span>\u0110\u1ed1i v\u1edbi nh\u00e0 \u1edf kh\u00f4ng c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, mua l\u1ea1i th\u00ec c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb ch\u1ee9ng minh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/p>\n<p><span lang=\"NL\">c.3) Chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan<\/span><\/p>\n<p><span lang=\"NL\">Chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">c.3.1) C\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn c\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng nh\u00e0 ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch.<\/span><\/p>\n<p><span lang=\"NL\">c.3.2) Chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p nh\u00e0.<\/span><\/p>\n<p><span lang=\"NL\">c.3.3) C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p><span lang=\"NL\">d) Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 cho thu\u00ea l\u1ea1i tr\u1eeb (-) gi\u00e1 thu\u00ea v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan.<\/span><\/p>\n<p><span lang=\"NL\">d.1) Gi\u00e1 cho thu\u00ea l\u1ea1i<\/span><\/p>\n<p><span lang=\"NL\">Gi\u00e1 cho thu\u00ea l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 th\u1ef1c t\u1ebf ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea m\u1eb7t \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n gi\u00e1 cho thu\u00ea l\u1ea1i tr\u00ean h\u1ee3p \u0111\u1ed3ng th\u1ea5p h\u01a1n gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m cho thu\u00ea l\u1ea1i th\u00ec gi\u00e1 cho thu\u00ea l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo b\u1ea3ng gi\u00e1 thu\u00ea do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"NL\">d.2) Gi\u00e1 thu\u00ea<\/span><\/p>\n<p><span lang=\"NL\">Gi\u00e1 thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/span><\/p>\n<p><span lang=\"NL\">d.3) Chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan<\/span><\/p>\n<p><span lang=\"NL\">Chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">d.3.1) C\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan \u0111\u1ebfn quy\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc m\u00e0 ng\u01b0\u1eddi chuy\u1ec3n quy\u1ec1n \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n<p><span lang=\"NL\">d.3.2) C\u00e1c chi ph\u00ed c\u1ea3i t\u1ea1o \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc;<\/span><\/p>\n<p><span lang=\"NL\">d.3.3) C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n quy\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"NL\">2) Thu\u1ebf su\u1ea5t<\/span><\/p>\n<p><span lang=\"NL\">Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 25% tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng x\u00e1c \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n ho\u1eb7c gi\u00e1 mua ho\u1eb7c gi\u00e1 thu\u00ea v\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p x\u00e1c \u0111\u1ecbnh c\u00e1c chi ph\u00ed li\u00ean quan l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 b\u00e1n ho\u1eb7c gi\u00e1 cho thu\u00ea l\u1ea1i.<\/span><\/p>\n<p>3.\u00a0<span lang=\"AMH\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 th\u1eddi \u0111i\u1ec3m\u00a0<\/span>c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0<span lang=\"AMH\">theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"NL\">4. C\u00e1ch t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">a) Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp t\u00ednh thu\u1ebf, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<div align=\"center\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"193\">\n<p align=\"center\"><span lang=\"NL\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td width=\"21\">\n<p align=\"center\"><span lang=\"NL\">=<\/span><\/p>\n<\/td>\n<td width=\"109\">\n<p align=\"center\"><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td width=\"31\">\n<p align=\"center\"><span lang=\"NL\">x<\/span><\/p>\n<\/td>\n<td width=\"90\">\n<p align=\"center\"><span lang=\"NL\">Thu\u1ebf su\u1ea5t 25%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span lang=\"NL\">b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng x\u00e1c \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n ho\u1eb7c gi\u00e1 mua ho\u1eb7c gi\u00e1 thu\u00ea v\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p x\u00e1c \u0111\u1ecbnh li\u00ean quan c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf th\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<div align=\"center\">\n<table border=\"0\" width=\"448\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"186\">\n<p align=\"center\"><span lang=\"NL\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td width=\"25\">\n<p align=\"center\"><span lang=\"NL\">=<\/span><\/p>\n<\/td>\n<td width=\"115\">\n<p align=\"center\"><span lang=\"NL\">Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/span><\/p>\n<\/td>\n<td width=\"33\">\n<p align=\"center\"><span lang=\"NL\">x<\/span><\/p>\n<\/td>\n<td width=\"89\">\n<p align=\"center\"><span lang=\"NL\">Thu\u1ebf su\u1ea5t 2%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>c) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t s\u1ea3n l\u00e0 \u0111\u1ed3ng s\u1edf h\u1eefu th\u00ec\u00a0<span lang=\"NL\">ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang cho t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 s\u1edf h\u1eefu l\u00e0 t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p nh\u01b0: th\u1ecfa thu\u1eadn g\u00f3p v\u1ed1n ban \u0111\u1ea7u, di ch\u00fac ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ph\u00e2n chia c\u1ee7a T\u00f2a \u00e1n,\u2026 Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 b\u00ecnh qu\u00e2n.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 13. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n<\/span><\/b><\/p>\n<p><span lang=\"NL\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/span><\/p>\n<p><span lang=\"NL\">1. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n l\u00e0 ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u1ea7n thanh to\u00e1n ho\u1eb7c s\u1ed1 l\u1ea7n nh\u1eadn ti\u1ec1n m\u00e0\u00a0<\/span>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<span lang=\"NL\">nh\u1eadn \u0111\u01b0\u1ee3c khi chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p c\u00f9ng l\u00e0 m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 nh\u01b0ng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng th\u1ef1c hi\u1ec7n l\u00e0m nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng t\u00ednh tr\u00ean t\u1ed5ng c\u00e1c h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n l\u00e0 \u0111\u1ed3ng s\u1edf h\u1eefu th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n chia cho t\u1eebng c\u00e1 nh\u00e2n s\u1edf h\u1eefu. T\u1ef7 l\u1ec7 ph\u00e2n chia \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"NL\">2. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 5%.<\/span><\/p>\n<p><span lang=\"NL\">3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb b\u1ea3n quy\u1ec1n l\u00e0 th\u1eddi \u0111i\u1ec3m tr\u1ea3 ti\u1ec1n b\u1ea3n quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"NL\">4. C\u00e1ch t\u00ednh thu\u1ebf<\/span><\/p>\n<div align=\"center\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"191\">\n<p align=\"center\"><span lang=\"NL\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td width=\"26\">\n<p align=\"center\"><span lang=\"NL\">=<\/span><\/p>\n<\/td>\n<td width=\"94\">\n<p align=\"center\"><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td width=\"36\">\n<p align=\"center\"><span lang=\"NL\">x<\/span><\/p>\n<\/td>\n<td width=\"96\">\n<p align=\"center\"><span lang=\"NL\">thu\u1ebf su\u1ea5t 5%.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 14. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/span><\/b><\/p>\n<p><span lang=\"NL\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/span><\/p>\n<p><span lang=\"NL\">1. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u1ea7n thanh to\u00e1n ho\u1eb7c s\u1ed1 l\u1ea7n nh\u1eadn ti\u1ec1n m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p c\u00f9ng l\u00e0 m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i nh\u01b0ng vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n th\u00e0nh nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 ph\u1ea7n v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng t\u00ednh tr\u00ean t\u1ed5ng c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<p><span lang=\"NL\">2. Thu\u1ebf su\u1ea5t<\/span><\/p>\n<p><span lang=\"NL\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n l\u00e0 5%.<\/span><\/p>\n<p><span lang=\"NL\">3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0t\u1eeb\u00a0nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ti\u1ec1n nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i gi\u1eefa b\u00ean nh\u1eadn quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 b\u00ean nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<p><span lang=\"NL\">4. C\u00e1ch t\u00ednh thu\u1ebf<\/span><\/p>\n<div align=\"center\">\n<table border=\"0\" width=\"473\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"172\">\n<p align=\"center\"><span lang=\"NL\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td width=\"36\">\n<p align=\"center\"><span lang=\"NL\">=<\/span><\/p>\n<\/td>\n<td width=\"108\">\n<p align=\"center\"><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td width=\"35\">\n<p align=\"center\"><span lang=\"NL\">x<\/span><\/p>\n<\/td>\n<td width=\"123\">\n<p align=\"center\"><span lang=\"NL\">Thu\u1ebf su\u1ea5t 5%.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 15. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/span><\/b><\/p>\n<p><span lang=\"NL\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/span><\/p>\n<p><span lang=\"NL\">1. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0\u00a0<\/span>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<span lang=\"NL\">nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n tr\u00fang th\u01b0\u1edfng kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u1ea7n nh\u1eadn ti\u1ec1n th\u01b0\u1edfng.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t gi\u1ea3i th\u01b0\u1edfng nh\u01b0ng c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi tr\u00fang gi\u1ea3i th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n chia cho t\u1eebng ng\u01b0\u1eddi nh\u1eadn gi\u1ea3i th\u01b0\u1edfng. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c tr\u00fang gi\u1ea3i ph\u1ea3i xu\u1ea5t tr\u00ecnh c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u1ee9ng minh. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u1ee9ng minh th\u00ec thu nh\u1eadp tr\u00fang th\u01b0\u1edfng t\u00ednh cho m\u1ed9t c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n tr\u00fang nhi\u1ec1u gi\u1ea3i th\u01b0\u1edfng trong m\u1ed9t cu\u1ed9c ch\u01a1i th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c gi\u1ea3i th\u01b0\u1edfng.<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">a) \u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1 l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb ti\u1ec1n th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng tr\u00ean m\u1ed9t (01) v\u00e9 x\u1ed5 s\u1ed1 nh\u1eadn \u0111\u01b0\u1ee3c trong m\u1ed9t \u0111\u1ee3t quay th\u01b0\u1edfng ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.<\/span><\/p>\n<p><span lang=\"NL\">b) \u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i b\u1eb1ng hi\u1ec7n v\u1eadt l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m khuy\u1ebfn m\u1ea1i v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c quy \u0111\u1ed5i th\u00e0nh ti\u1ec1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn th\u01b0\u1edfng ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.<\/span><\/p>\n<p><span lang=\"NL\">c) \u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c, \u0111\u1eb7t c\u01b0\u1ee3c, casino,\u00a0<\/span>tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c tr\u00f2 ch\u01a1i t\u1ea1i \u0110i\u1ec3m vui ch\u01a1i gi\u1ea3i tr\u00ed c\u00f3 th\u01b0\u1edfng:<\/p>\n<p>c.1) \u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c, \u0111\u1eb7t c\u01b0\u1ee3c l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi tham gia nh\u1eadn \u0111\u01b0\u1ee3c ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.<\/p>\n<p>c.2) \u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng trong c\u00e1c casino, tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c tr\u00f2 ch\u01a1i t\u1ea1i \u0110i\u1ec3m vui ch\u01a1i gi\u1ea3i tr\u00ed c\u00f3 th\u01b0\u1edfng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb tr\u00fang th\u01b0\u1edfng trong m\u1ed9t cu\u1ed9c ch\u01a1i, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>c.2.1) Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng trong m\u1ed9t cu\u1ed9c ch\u01a1i l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n m\u1eb7t ng\u01b0\u1eddi ch\u01a1i nh\u1eadn l\u1ea1i (cash out) tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n m\u1eb7t \u0111\u00e3 chi ra (cash in) trong m\u1ed9t cu\u1ed9c ch\u01a1i.<\/p>\n<p><span lang=\"FR\">Tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<p>c.2.2)\u00a0<span lang=\"FR\">C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n m\u1eb7t nh\u1eadn l\u1ea1i v\u00e0 s\u1ed1 ti\u1ec1n m\u1eb7t \u0111\u00e3 chi ra trong m\u1ed9t cu\u1ed9c ch\u01a1i nh\u01b0 sau:<\/span><\/p>\n<p>c.2.2.1)\u00a0<span lang=\"FR\">\u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c ch\u01a1i b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n quy \u01b0\u1edbc\u00a0<\/span>(\u0111\u1ed3ng ch\u00edp, \u0111\u1ed3ng ch\u00edp trung gian v\u00e0 \u0111\u1ed3ng x\u00e8ng theo Quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<span lang=\"FR\">:<\/span><\/p>\n<p>c.2.2.1.1)\u00a0<span lang=\"FR\">S\u1ed1 ti\u1ec1n m\u1eb7t ng\u01b0\u1eddi ch\u01a1i nh\u1eadn l\u1ea1i (cash out) trong m\u1ed9t cu\u1ed9c ch\u01a1i l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c l\u1ea7n ng\u01b0\u1eddi ch\u01a1i \u0111\u1ed5i \u0111\u1ed3ng ch\u00edp\/x\u00e8ng l\u1ea5y ti\u1ec1n m\u1eb7t trong su\u1ed1t m\u1ed9t cu\u1ed9c ch\u01a1i.<\/span><\/p>\n<p>c.2.2.1.2)\u00a0<span lang=\"FR\">S\u1ed1 ti\u1ec1n m\u1eb7t \u0111\u00e3 chi ra (cash in) trong m\u1ed9t cu\u1ed9c ch\u01a1i l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c l\u1ea7n ng\u01b0\u1eddi ch\u01a1i \u0111\u1ed5i ti\u1ec1n m\u1eb7t l\u1ea5y \u0111\u1ed3ng ch\u00edp\/x\u00e8ng trong su\u1ed1t m\u1ed9t cu\u1ed9c ch\u01a1i.<\/span><\/p>\n<p><span lang=\"FR\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n m\u1eb7t nh\u1eadn l\u1ea1i v\u00e0 s\u1ed1 ti\u1ec1n m\u1eb7t \u0111\u00e3 chi ra trong m\u1ed9t cu\u1ed9c ch\u01a1i l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ed5i ti\u1ec1n cho kh\u00e1ch (theo m\u1eabu k\u00e8m theo\u00a0<\/span>Quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<span lang=\"FR\">) v\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span lang=\"FR\">V\u00ed d\u1ee5 13: \u00d4ng M t\u1eeb l\u00fac v\u00e0o cho \u0111\u1ebfn l\u00fac ra kh\u1ecfi \u0110i\u1ec3m vui ch\u01a1i gi\u1ea3i tr\u00ed c\u00f3 th\u01b0\u1edfng \u0111\u00e3 th\u1ef1c hi\u1ec7n 3 l\u1ea7n \u0111\u1ed5i ti\u1ec1n m\u1eb7t l\u1ea5y \u0111\u1ed3ng ch\u00edp, t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u1ea3 3 l\u1ea7n l\u00e0 500 USD v\u00e0 th\u1ef1c hi\u1ec7n 2 l\u1ea7n \u0111\u1ed5i \u0111\u1ed3ng ch\u00edp l\u1ea5y ti\u1ec1n m\u1eb7t, t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ea3 2 l\u1ea7n \u0111\u1ed5i l\u00e0 700 USD. C\u0103n c\u1ee9 c\u00e1c l\u1ea7n \u0111\u1ed5i ti\u1ec1n th\u00ec thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a \u00d4ng A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau\u00a0:<\/span><\/p>\n<p><span lang=\"FR\">\u2013 Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng = 700 USD \u2013 500 USD = 200 USD.<\/span><\/p>\n<p><span lang=\"FR\">\u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf = 200 USD \u00d7 t\u1ef7 gi\u00e1 USD\/VND \u2013 10 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p>c.2.2.2)\u00a0<span lang=\"FR\">\u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c ch\u01a1i v\u1edbi m\u00e1y ch\u01a1i t\u1ef1 \u0111\u1ed9ng b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/span><\/p>\n<p>c.2.2.2.1)\u00a0<span lang=\"FR\">S\u1ed1 ti\u1ec1n m\u1eb7t ng\u01b0\u1eddi ch\u01a1i nh\u1eadn l\u1ea1i trong m\u1ed9t cu\u1ed9c ch\u01a1i l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb s\u1ed1 ti\u1ec1n r\u00fat kh\u1ecfi m\u00e1y ch\u01a1i (Cash out) khi k\u1ebft th\u00fac m\u1ed9t cu\u1ed9c ch\u01a1i tr\u1eeb \u0111i ph\u1ea7n gi\u1ea3i th\u01b0\u1edfng t\u00edch l\u0169y (n\u1ebfu c\u00f3).<\/span><\/p>\n<p>c.2.2.2.2)\u00a0<span lang=\"FR\">S\u1ed1 ti\u1ec1n m\u1eb7t \u0111\u00e3 chi ra trong m\u1ed9t cu\u1ed9c ch\u01a1i l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c l\u1ea7n n\u1ea1p ti\u1ec1n m\u1eb7t v\u00e0o m\u00e1y ch\u01a1i (Key in\/Cash in) trong su\u1ed1t m\u1ed9t cu\u1ed9c ch\u01a1i.<\/span><\/p>\n<p><span lang=\"FR\">Ri\u00eang \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c tr\u00fang th\u01b0\u1edfng t\u1eeb gi\u1ea3i th\u01b0\u1edfng t\u00edch l\u0169y (jackpot), c\u00e1c gi\u1ea3i th\u01b0\u1edfng \u0111\u1ecbnh k\u1ef3 cho kh\u00e1ch may m\u1eafn v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c t\u01b0\u01a1ng t\u1ef1 kh\u00e1c th\u00ec thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o kh\u00e1c.<\/span><\/p>\n<p><span lang=\"FR\">V\u00ed d\u1ee5\u00a014: \u00d4ng N ch\u01a1i tr\u1ef1c ti\u1ebfp v\u1edbi m\u00e1y ch\u01a1i t\u1ef1 \u0111\u1ed9ng d\u00f9ng ti\u1ec1n m\u1eb7t. Trong m\u1ed9t cu\u1ed9c ch\u01a1i \u00d4ng N \u0111\u00e3 th\u1ef1c hi\u1ec7n 2 l\u1ea7n n\u1ea1p ti\u1ec1n (Key in), t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c l\u1ea7n n\u1ea1p ti\u1ec1n (Key in) l\u00e0 300 USD. Khi k\u1ebft th\u00fac cu\u1ed9c ch\u01a1i \u00d4ng N r\u00fat to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i kh\u1ecfi m\u00e1y ch\u01a1i (Cash out), t\u1ed5ng s\u1ed1 ti\u1ec1n m\u1eb7t c\u00f2n l\u1ea1i (Cash out) l\u00e0 1.500 USD. Trong cu\u1ed9c ch\u01a1i \u0111\u00f3 \u00f4ng N c\u00f2n tr\u00fang th\u00eam ph\u1ea7n th\u01b0\u1edfng t\u1eeb gi\u1ea3i th\u01b0\u1edfng t\u00edch l\u0169y (jackpot) l\u00e0 1.000 USD (Gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng jackpot \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ed9ng d\u1ed3n trong s\u1ed1 ti\u1ec1n Cash out). C\u0103n c\u1ee9 s\u1ed1 ti\u1ec1n n\u1ea1p v\u00e0o v\u00e0 s\u1ed1 ti\u1ec1n r\u00fat ra th\u00ec thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a \u00d4ng N bao g\u1ed3m 02 kho\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"FR\">\u2013 Thu nh\u1eadp tr\u00fang th\u01b0\u1edfng t\u1eeb gi\u1ea3i th\u01b0\u1edfng t\u00edch l\u0169y (jackpot) c\u1ee7a \u00d4ng B l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng t\u00edch l\u0169y (jackpot)\u00a0:<\/span><\/p>\n<p><span lang=\"FR\">+ Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng = 1000 USD<\/span><\/p>\n<p><span lang=\"FR\">+ Thu nh\u1eadp t\u00ednh thu\u1ebf = 1000USD \u00d7 t\u1ef7 gi\u00e1 USD\/VND \u2013 10 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"FR\">\u2013 Thu nh\u1eadp tr\u00fang th\u01b0\u1edfng t\u1eeb cu\u1ed9c ch\u01a1i v\u1edbi m\u00e1y ch\u01a1i t\u1ef1 \u0111\u1ed9ng c\u1ee7a \u00d4ng B l\u00e0:<\/span><\/p>\n<p><span lang=\"FR\">+ Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng\u00a0:<\/span><\/p>\n<p><span lang=\"FR\">= 1500 USD \u2013 1000 USD \u2013 300 USD = 200 USD.<\/span><\/p>\n<p><span lang=\"FR\">+ Thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0:<\/span><\/p>\n<p><span lang=\"FR\">= 200 USD \u00d7 t\u1ef7 gi\u00e1 USD\/VND \u2013 10 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p>c.2.3)\u00a0<span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 th\u01b0\u1edfng\u00a0<\/span>tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, casino kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n tr\u00fang th\u01b0\u1edfng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c.2, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y th\u00ec\u00a0<span lang=\"AMH\">th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf thay cho\u00a0<\/span>c\u00e1c c\u00e1 nh\u00e2n\u00a0<span lang=\"AMH\">tr\u00fang th\u01b0\u1edfng theo\u00a0<\/span>m\u1ee9c \u1ea5n \u0111\u1ecbnh\u00a0<span lang=\"AMH\">tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i cho\u00a0<\/span>ng\u01b0\u1eddi ch\u01a1i (cash out)<span lang=\"AMH\">.\u00a0<\/span>T\u1ed5 ch\u1ee9c\u00a0<span lang=\"AMH\">tr\u1ea3 th\u01b0\u1edfng\u00a0<\/span>tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, casino\u00a0<span lang=\"AMH\">n\u1ebfu \u00e1p d\u1ee5ng n\u1ed9p thu\u1ebf\u00a0<\/span>thu nh\u1eadp c\u00e1 nh\u00e2n theo m\u1ee9c \u1ea5n \u0111\u1ecbnh ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0\u00a0<span lang=\"AMH\">\u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u01a1 c\u1ea5u tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch l\u00e0 thu nh\u1eadp\u00a0<\/span>sau thu\u1ebf \u0111\u1ec3 ni\u00eam y\u1ebft c\u00f4ng khai t\u1ea1i \u0111i\u1ec3m vui ch\u01a1i gi\u1ea3i tr\u00ed c\u00f3 th\u01b0\u1edfng. M\u1ee9c thu\u1ebf \u1ea5n \u0111\u1ecbnh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>c.2.4)<i>\u00a0\u201cM\u1ed9t cu\u1ed9c ch\u01a1i\u201d<\/i>\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c ch\u01a1i b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n quy \u01b0\u1edbc, cu\u1ed9c ch\u01a1i \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u khi ng\u01b0\u1eddi ch\u01a1i v\u00e0o \u0110i\u1ec3m vui ch\u01a1i gi\u1ea3i tr\u00ed c\u00f3 th\u01b0\u1edfng v\u00e0 k\u1ebft th\u00fac khi ng\u01b0\u1eddi ch\u01a1i \u0111\u00f3 ra kh\u1ecfi \u0110i\u1ec3m vui ch\u01a1i gi\u1ea3i tr\u00ed c\u00f3 th\u01b0\u1edfng.<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c ch\u01a1i v\u1edbi m\u00e1y ch\u01a1i t\u1ef1 \u0111\u1ed9ng b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec cu\u1ed9c ch\u01a1i \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u khi ng\u01b0\u1eddi ch\u01a1i n\u1ea1p ti\u1ec1n v\u00e0o m\u00e1y ch\u01a1i (Key in\/Cash in) v\u00e0 k\u1ebft th\u00fac khi ng\u01b0\u1eddi ch\u01a1i r\u00fat ti\u1ec1n kh\u1ecfi m\u00e1y ch\u01a1i (Cash out).<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng t\u1eeb gi\u1ea3i th\u01b0\u1edfng t\u00edch l\u0169y (jackpot), c\u00e1c gi\u1ea3i th\u01b0\u1edfng \u0111\u1ecbnh k\u1ef3 cho kh\u00e1ch ch\u01a1i may m\u1eafn v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c t\u01b0\u01a1ng t\u1ef1 kh\u00e1c m\u1ed7i l\u1ea7n tr\u00fang th\u01b0\u1edfng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t cu\u1ed9c ch\u01a1i ri\u00eang bi\u1ec7t.<\/p>\n<p><span lang=\"NL\">d) \u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng t\u1eeb c\u00e1c tr\u00f2 ch\u01a1i, cu\u1ed9c thi c\u00f3 th\u01b0\u1edfng \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n l\u0129nh th\u01b0\u1edfng. Gi\u00e1 tr\u1ecb ti\u1ec1n th\u01b0\u1edfng b\u1eb1ng to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi ch\u01a1i nh\u1eadn \u0111\u01b0\u1ee3c ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.\u00a0<\/span><\/p>\n<p><span lang=\"NL\">2. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 10%.<\/span><\/p>\n<p><span lang=\"NL\">3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 th\u01b0\u1edfng cho ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng.<\/span><\/p>\n<p><span lang=\"NL\">4. C\u00e1ch t\u00ednh thu\u1ebf:<\/span><\/p>\n<div align=\"center\">\n<table border=\"0\" width=\"469\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"193\">\n<p align=\"center\"><span lang=\"NL\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"36\">\n<p align=\"center\"><span lang=\"NL\">=<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"108\">\n<p align=\"center\"><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"40\">\n<p align=\"center\"><span lang=\"NL\">x<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"92\">\n<p align=\"center\"><span lang=\"NL\">Thu\u1ebf su\u1ea5t 10%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 16. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/span><\/b><\/p>\n<p><span lang=\"NL\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/span><\/p>\n<p><span lang=\"NL\">1. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n nh\u1eadn. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p>a) \u0110\u1ed1i v\u1edbi th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n: gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf l\u00e0 gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>a.1) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n giao d\u1ecbch tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n: gi\u00e1 tr\u1ecb c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tham chi\u1ebfu tr\u00ean S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ch\u1ee9ng kho\u00e1n.<\/p>\n<p>a.2) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u00ean: gi\u00e1 tr\u1ecb c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty ph\u00e1t h\u00e0nh lo\u1ea1i ch\u1ee9ng kho\u00e1n \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ch\u1ee9ng kho\u00e1n.<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 v\u1ed1n g\u00f3p trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh: thu nh\u1eadp \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ph\u1ea7n v\u1ed1n g\u00f3p.<\/p>\n<p><span lang=\"NL\">c) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n: gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">c.1) \u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"NL\">c.2) \u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 nh\u00e0 v\u00e0 c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac tr\u00ean \u0111\u1ea5t th\u00ec gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 ph\u00e2n lo\u1ea1i gi\u00e1 tr\u1ecb nh\u00e0; quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n do c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh; gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a nh\u00e0, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u0103n c\u1ee9 v\u00e0o gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"NL\">d) \u0110\u1ed1i v\u1edbi th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0\u00a0<\/span>c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc<span lang=\"NL\">: gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf b\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng.<\/span><\/p>\n<p><span lang=\"NL\">2. Thu\u1ebf su\u1ea5t: Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 10%.<\/span><\/p>\n<p><span lang=\"NL\">3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng.<\/span><\/p>\n<p><span lang=\"NL\">4. C\u00e1ch t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/p>\n<div align=\"center\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"189\">\n<p align=\"center\"><span lang=\"NL\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"36\">\n<p align=\"center\"><span lang=\"NL\">=<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"111\">\n<p align=\"center\"><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"25\">\n<p align=\"center\"><span lang=\"NL\">x<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"106\">\n<p align=\"center\"><span lang=\"NL\">Thu\u1ebf su\u1ea5t 10%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><b><span lang=\"NL\">Ch\u01b0\u01a1ng 3.<\/span><\/b><\/p>\n<p align=\"center\"><b><span lang=\"NL\">C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe \u0110\u1ed0I V\u1edaI C\u00c1 NH\u00c2N KH\u00d4NG C\u01af TR\u00da<\/span><\/b><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 17. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh<\/span><\/b><\/p>\n<p><span lang=\"NL\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t.<\/span><\/p>\n<p><span lang=\"NL\">1. Doanh thu:<\/span><\/p>\n<p><span lang=\"NL\">Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 doanh thu l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">2. Thu\u1ebf su\u1ea5t<\/span><\/p>\n<p><span lang=\"NL\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">a) 1% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a.<\/span><\/p>\n<p><span lang=\"NL\">b) 5% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span lang=\"NL\">c) 2% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.<\/span><\/p>\n<p><span lang=\"NL\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 doanh thu t\u1eeb nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c nhau nh\u01b0ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c doanh thu c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u00ec thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng tr\u00ean to\u00e0n b\u1ed9 doanh thu.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 18. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/b><\/p>\n<p><span lang=\"NL\">1.<b>\u00a0<\/b>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t 20%.<\/span><\/p>\n<p><span lang=\"NL\">2.<b>\u00a0<\/b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<b>\u00a0<\/b>c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0m vi\u1ec7c \u0111\u1ed3ng th\u1eddi \u1edf Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam\u00a0 th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<p><span lang=\"NL\">a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"92\">\n<p align=\"center\"><span lang=\"NL\">T\u1ed5ng thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"25\">\n<p align=\"center\"><span lang=\"NL\">=<\/span><\/p>\n<\/td>\n<td width=\"194\">\n<p align=\"center\"><span lang=\"NL\">S\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c cho c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"29\">\n<p align=\"center\"><span lang=\"NL\">x<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"120\">\n<p align=\"center\"><span lang=\"NL\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng to\u00e0n c\u1ea7u (tr\u01b0\u1edbc thu\u1ebf)<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"25\">\n<p align=\"center\"><span lang=\"NL\">+<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"125\">\n<p align=\"center\"><span lang=\"NL\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c (tr\u01b0\u1edbc thu\u1ebf) ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"194\">\n<p align=\"center\"><span lang=\"NL\">T\u1ed5ng s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong n\u0103m<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span lang=\"NL\">Trong \u0111\u00f3: T\u1ed5ng s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong n\u0103m \u0111\u01b0\u1ee3c t\u00ednh theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng c\u1ee7a Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"NL\">b) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"101\">\n<p align=\"center\"><span lang=\"NL\">T\u1ed5ng thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"25\">\n<p align=\"center\"><span lang=\"NL\">=<\/span><\/p>\n<\/td>\n<td width=\"137\">\n<p align=\"center\"><span lang=\"NL\">S\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t \u1edf Vi\u1ec7t Nam<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"29\">\n<p align=\"center\"><span lang=\"NL\">x<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"133\">\n<p align=\"center\"><span lang=\"NL\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng to\u00e0n c\u1ea7u (tr\u01b0\u1edbc thu\u1ebf)<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"26\">\n<p align=\"center\"><span lang=\"NL\">+<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"143\">\n<p align=\"center\"><span lang=\"NL\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c (tr\u01b0\u1edbc thu\u1ebf) ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"137\">\n<p align=\"center\"><span lang=\"NL\">365 ng\u00e0y<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span lang=\"NL\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c (tr\u01b0\u1edbc thu\u1ebf) ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam t\u1ea1i \u0111i\u1ec3m a, b n\u00eau tr\u00ean l\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 ho\u1eb7c tr\u1ea3 h\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 19. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/span><\/b><\/p>\n<p><span lang=\"NL\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u00ednh thu\u1ebf, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 3, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 20. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/span><\/b><\/p>\n<p><span lang=\"NL\">1. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t 0,1%, kh\u00f4ng ph\u00e2n bi\u1ec7t vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam hay t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p><span lang=\"NL\">T\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00f4ng tr\u1eeb b\u1ea5t k\u1ef3 kho\u1ea3n chi ph\u00ed n\u00e0o k\u1ec3 c\u1ea3 gi\u00e1 v\u1ed1n.<\/span><\/p>\n<p><span lang=\"NL\">2. Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">a. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a.1, kho\u1ea3n 1, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">b. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a.1, kho\u1ea3n 2, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf:<\/span><\/p>\n<p><span lang=\"NL\">a) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p><span lang=\"NL\">b) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 2, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 21. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/b><\/p>\n<p><span lang=\"NL\">1. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t 2%.<\/span><\/p>\n<p><span lang=\"NL\">Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng tr\u1eeb b\u1ea5t k\u1ef3 kho\u1ea3n chi ph\u00ed n\u00e0o k\u1ec3 c\u1ea3 gi\u00e1 v\u1ed1n.<\/span><\/p>\n<p><span lang=\"NL\">2. Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a.1, b.1, c.1, d.1, kho\u1ea3n 1, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 22. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/span><\/b><\/p>\n<p><span lang=\"NL\">1. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n<\/span><\/p>\n<p><span lang=\"NL\">a) Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 t\u1ea1i Vi\u1ec7t Nam nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">b) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb chuy\u1ec3n b\u1ea3n quy\u1ec1n cho\u00a0<\/span>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<span lang=\"NL\">l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/p>\n<p><span lang=\"NL\">2. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/span><\/p>\n<p><span lang=\"NL\">a) Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">b)\u00a0Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0t\u1eeb\u00a0nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ti\u1ec1n nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i gi\u1eefa b\u00ean nh\u1eadn quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 b\u00ean nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 23. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/span><\/b><\/p>\n<p><span lang=\"NL\">1. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u n\u00e0y nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t 10%.<\/span><\/p>\n<p><span lang=\"NL\">2. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">a) Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng l\u1ea7n tr\u00fang th\u01b0\u1edfng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">b) Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"NL\">Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">a) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng: th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam tr\u1ea3 ti\u1ec1n th\u01b0\u1edfng cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/p>\n<p><span lang=\"NL\">b) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf: th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"NL\">c) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng: th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><b><span lang=\"NL\">Ch\u01b0\u01a1ng 4.<\/span><\/b><\/p>\n<p align=\"center\"><b><span lang=\"NL\">\u0110\u0102NG K\u00dd THU\u1ebe, KH\u1ea4U TR\u1eea THU\u1ebe, KHAI THU\u1ebe, QUY\u1ebeT TO\u00c1N THU\u1ebe, HO\u00c0N THU\u1ebe<\/span><\/b><\/p>\n<p><b><span lang=\"NL\">\u0110i\u1ec1u 24. \u0110\u0103ng k\u00fd thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"NL\">1. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a065\/2013\/N\u0110-CP\u00a0th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">a.1) C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh k\u1ec3 c\u1ea3 c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ri\u00eang v\u00e0 c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n ri\u00eang.<\/span><\/p>\n<p><span lang=\"NL\">a.2) C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p.<\/span><\/p>\n<p><span lang=\"NL\">a.3) C\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i ngh\u1ec1 nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"NL\">a.4) C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"NL\">a.5) C\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p><span lang=\"NL\">a.6) C\u00e1c Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p><span lang=\"NL\">a.7) C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n<p><span lang=\"NL\">b) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"NL\">b.1) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t, kinh doanh bao g\u1ed3m c\u1ea3 c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp; c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c \u0111\u0103ng k\u00fd c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c.<\/span><\/p>\n<p><span lang=\"NL\">b.2) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u1ec3 c\u1ea3 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"NL\">b.3) C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"NL\">b.4) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c (n\u1ebfu c\u00f3 y\u00eau c\u1ea7u).<\/span><\/p>\n<p><span lang=\"NL\">c. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/p>\n<p><span lang=\"NL\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m a, b v\u00e0 c, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y, n\u1ebfu \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd m\u1edbi. C\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec ch\u1ec9 \u0111\u0103ng k\u00fd thu\u1ebf m\u1ed9t l\u1ea7n. M\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung \u0111\u1ec3 khai thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp.<\/span><\/p>\n<p><span lang=\"NL\">2. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">3. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">a) \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">b) \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span lang=\"NL\">b.1) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ho\u1eb7c c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><span lang=\"NL\">b.2) C\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp: t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, t\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan, \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp ho\u1eb7c t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i kinh doanh.<\/span><\/p>\n<p><span lang=\"NL\">b.3) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i b\u1ea5t k\u1ef3 c\u01a1 quan thu\u1ebf n\u00e0o.\u00a0<\/span><\/p>\n<p><span lang=\"NL\">4. \u0110\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span lang=\"NL\">a) \u0110\u1ed1i v\u1edbi nh\u00f3m c\u00e1 nh\u00e2n kinh doanh th\u00ec ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a nh\u00f3m c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf theo h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho b\u1ea3n th\u00e2n. M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a nh\u00f3m c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf m\u00f4n b\u00e0i,\u2026 chung cho c\u1ea3 nh\u00f3m v\u00e0 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n. Nh\u1eefng c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n kh\u00e1c trong nh\u00f3m \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<p><span lang=\"NL\">b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho c\u00e1 nh\u00e2n c\u0103n c\u1ee9 tr\u00ean th\u00f4ng tin c\u00e1 nh\u00e2n t\u1ea1i H\u1ed3 s\u01a1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"NL\">c) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 k\u00ea khai gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u1ebfu ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u0103n c\u1ee9 tr\u00ean th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i T\u1edd khai \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh (theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 25. Kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/b><\/p>\n<p>1. Kh\u1ea5u tr\u1eeb thu\u1ebf<\/p>\n<p><span lang=\"AMH\">Kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n t\u00ednh tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp<\/span>, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>a)\u00a0<span lang=\"AMH\">Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/span><\/p>\n<p><span lang=\"NL\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp. S\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng III (t\u1eeb \u0110i\u1ec1u 17 \u0111\u1ebfn \u0110i\u1ec1u 23) Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p>b)\u00a0<span lang=\"AMH\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/p>\n<p>b.1)\u00a0<span lang=\"NL\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<b>\u00a0<\/b>tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span><span lang=\"AMH\">c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng\u00a0<\/span>t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i nhi\u1ec1u n\u01a1i<span lang=\"AMH\">.<\/span><\/p>\n<p>b.2)\u00a0<span lang=\"NL\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean nh\u01b0ng ngh\u1ec9 l\u00e0m tr\u01b0\u1edbc khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<b>\u00a0<\/b>tr\u1ea3 thu nh\u1eadp v\u1eabn th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span><\/p>\n<p>b.3) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ghi tr\u00ean H\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n c\u1eed sang l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 t\u1ea1m kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y trong n\u0103m t\u00ednh thu\u1ebf) ho\u1eb7c theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m t\u00ednh thu\u1ebf).<\/p>\n<p>b.4) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ti\u1ec1n t\u00edch l\u0169y mua b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c, ti\u1ec1n t\u00edch l\u0169y \u0111\u00f3ng qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 6, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>b.5)\u00a0<span lang=\"NL\">S\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y; c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y<\/span><span lang=\"PT-BR\">.<\/span><\/p>\n<p>c) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p<\/p>\n<p><span lang=\"NL\">C\u00f4ng ty x\u1ed5 s\u1ed1, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, tham gia m\u1ea1ng l\u01b0\u1edbi b\u00e1n h\u00e0ng \u0111a c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n. S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p>d)\u00a0<span lang=\"AMH\">Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/span><\/p>\n<p><span lang=\"NL\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n t\u1ef1 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 9, \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 n\u00e0y. S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p>\u0111)\u00a0<span lang=\"AMH\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/span><\/p>\n<p><span lang=\"NL\">M\u1ecdi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u1ec1u ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u01b0\u1edbc khi thanh to\u00e1n cho ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng. C\u1ee5 th\u1ec3 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">\u0111.1) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n giao d\u1ecbch tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n:<\/span><\/p>\n<p><span lang=\"NL\">\u0111.1.1) C\u00f4ng ty ch\u1ee9ng kho\u00e1n, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u01b0\u1edbc khi thanh to\u00e1n ti\u1ec1n cho c\u00e1 nh\u00e2n. S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b.2, kho\u1ea3n 2, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">\u0111.1.2) C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 n\u01a1i c\u00e1 nh\u00e2n \u1ee7y th\u00e1c qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00e1 nh\u00e2n \u1ee7y th\u00e1c danh m\u1ee5c \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n theo b\u1ea3ng ph\u00e2n b\u1ed5 c\u1ee7a c\u00f4ng ty g\u1eedi ng\u00e2n h\u00e0ng l\u01b0u k\u00fd m\u00e0 c\u00f4ng ty m\u1edf t\u00e0i kho\u1ea3n l\u01b0u k\u00fd.\u00a0<\/span><\/p>\n<p><span lang=\"NL\">\u0111.2) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng qua h\u1ec7 th\u1ed1ng giao d\u1ecbch tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n:<\/span><\/p>\n<p><span lang=\"NL\">\u0111.2.1) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang \u0111\u00e3 \u0111\u0103ng k\u00fd ch\u1ee9ng kho\u00e1n t\u1eadp trung t\u1ea1i Trung t\u00e2m l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n:<\/span><\/p>\n<p><span lang=\"NL\">C\u00f4ng ty ch\u1ee9ng kho\u00e1n, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu ch\u1ee9ng kho\u00e1n t\u1ea1i Trung t\u00e2m L\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n<p><span lang=\"NL\">\u0111.2.2) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u01b0a l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang\u00a0 nh\u01b0ng t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n \u1ee7y quy\u1ec1n cho c\u00f4ng ty ch\u1ee9ng kho\u00e1n qu\u1ea3n l\u00fd danh s\u00e1ch c\u1ed5 \u0111\u00f4ng:\u00a0<\/span><\/p>\n<p><span lang=\"NL\">C\u00f4ng ty ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qu\u1ea3n l\u00fd danh s\u00e1ch c\u1ed5 \u0111\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n<p><span lang=\"NL\">C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u1ea3i xu\u1ea5t tr\u00ecnh h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1edbi C\u00f4ng ty ch\u1ee9ng kho\u00e1n khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n<p>e.Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u1ee7a c\u00e1\u00a0 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/p>\n<p>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p.<\/p>\n<p>g)\u00a0<span lang=\"AMH\">Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/span><\/p>\n<p><span lang=\"NL\">T\u1ed5 ch\u1ee9c tr\u1ea3 ti\u1ec1n th\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 th\u01b0\u1edfng cho c\u00e1 nh\u00e2n tr\u00fang th\u01b0\u1edfng. S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p>h)\u00a0<span lang=\"AMH\">Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n<\/span>, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/p>\n<p><span lang=\"NL\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n. S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t 5%. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn thanh to\u00e1n l\u00e0m nhi\u1ec1u l\u1ea7n th\u00ec l\u1ea7n \u0111\u1ea7u thanh to\u00e1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp tr\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng kh\u1ecfi gi\u00e1 tr\u1ecb thanh to\u00e1n, s\u1ed1 c\u00f2n l\u1ea1i ph\u1ea3i nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 5% \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf. C\u00e1c l\u1ea7n thanh to\u00e1n sau s\u1ebd kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp t\u00ednh tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n c\u1ee7a t\u1eebng l\u1ea7n.<\/span><\/p>\n<p><span lang=\"NL\">i) Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span><\/p>\n<p><span lang=\"NL\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3\u00a0<\/span><span lang=\"AMH\">ti\u1ec1n\u00a0<\/span>c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c\u00a0<span lang=\"NL\">cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng\u00a0<\/span>(<span lang=\"NL\">theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft (theo\u00a0<\/span>m<span lang=\"AMH\">\u1eabu\u00a0<\/span>ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<span lang=\"AMH\">) g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0<\/span>thu nh\u1eadp c\u00e1 nh\u00e2n<span lang=\"AMH\">.<\/span><\/p>\n<p><span lang=\"AMH\">C\u0103n c\u1ee9 v\u00e0o cam k\u1ebft c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf. K\u1ebft th\u00fac n\u0103m<\/span>\u00a0t\u00ednh thu\u1ebf<span lang=\"AMH\">, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u1eabn ph\u1ea3i\u00a0<\/span>t\u1ed5ng h\u1ee3p\u00a0<span lang=\"AMH\">danh s\u00e1ch v\u00e0 thu nh\u1eadp c\u1ee7a nh\u1eefng\u00a0<\/span>c\u00e1 nh\u00e2n\u00a0<span lang=\"AMH\">ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf<\/span>\u00a0(v\u00e0o m<span lang=\"AMH\">\u1eabu\u00a0<\/span>ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) v\u00e0 n\u1ed9p\u00a0<span lang=\"AMH\">cho c\u01a1 quan thu\u1ebf. C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u1ea3n cam k\u1ebft c\u1ee7a m\u00ecnh, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 gian l\u1eadn s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.<\/span><\/p>\n<p><span lang=\"NL\">2. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb<\/span><\/p>\n<p><span lang=\"NL\">a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb kh\u1ea5u tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.\u00a0\u00a0<\/span><\/p>\n<p><span lang=\"NL\">b) C\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">b.1) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng: c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho m\u1ed7i l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c c\u1ea5p m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho nhi\u1ec1u l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">V\u00ed d\u1ee5 15: \u00d4ng Q k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi c\u00f4ng ty X \u0111\u1ec3 ch\u0103m s\u00f3c c\u00e2y c\u1ea3nh t\u1ea1i khu\u00f4n vi\u00ean c\u1ee7a C\u00f4ng ty theo l\u1ecbch m\u1ed9t th\u00e1ng m\u1ed9t l\u1ea7n trong th\u1eddi gian t\u1eeb th\u00e1ng 9\/2013 \u0111\u1ebfn th\u00e1ng 4\/2014. Thu nh\u1eadp c\u1ee7a \u00f4ng Q \u0111\u01b0\u1ee3c C\u00f4ng ty thanh to\u00e1n theo t\u1eebng th\u00e1ng v\u1edbi s\u1ed1 ti\u1ec1n l\u00e0 03 tri\u1ec7u \u0111\u1ed3ng. Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00f4ng Q c\u00f3 th\u1ec3 y\u00eau c\u1ea7u C\u00f4ng ty c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb theo t\u1eebng th\u00e1ng ho\u1eb7c c\u1ea5p m\u1ed9t ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb th\u00e1ng 9 \u0111\u1ebfn th\u00e1ng 12\/2013 v\u00e0 m\u1ed9t ch\u1ee9ng t\u1eeb cho th\u1eddi gian t\u1eeb th\u00e1ng 01 \u0111\u1ebfn th\u00e1ng 04\/2014.\u00a0<\/span><\/p>\n<p><span lang=\"NL\">b.2) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean: t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ec9 c\u1ea5p cho c\u00e1 nh\u00e2n m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span lang=\"NL\">V\u00ed d\u1ee5 16: \u00d4ng R k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n (t\u1eeb th\u00e1ng 9\/2013 \u0111\u1ebfn th\u00e1ng h\u1ebft th\u00e1ng 8\/2014) v\u1edbi c\u00f4ng ty Y. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u1ebfu \u00f4ng R thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u00f3 y\u00eau c\u1ea7u C\u00f4ng ty c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb th\u00ec C\u00f4ng ty s\u1ebd th\u1ef1c hi\u1ec7n c\u1ea5p 01 ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb th\u00e1ng 9 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2013 v\u00e0 01 ch\u1ee9ng t\u1eeb cho th\u1eddi gian t\u1eeb th\u00e1ng 01 \u0111\u1ebfn h\u1ebft th\u00e1ng 8\/2014.<\/span><\/p>\n<p><b>\u0110i\u1ec1u 26. Khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/p>\n<p>T<span lang=\"VI\">\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf\u00a0<\/span>theo h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 t\u1ea1i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Nguy\u00ean t\u1eafc khai thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<span lang=\"NL\">:<\/span><\/p>\n<p><span lang=\"VI\">1. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"VI\">a<\/span>)\u00a0<span lang=\"VI\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ho\u1eb7c qu\u00fd, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec kh\u00f4ng ph\u1ea3i khai thu\u1ebf.<\/span><\/p>\n<p>b)\u00a0<span lang=\"VI\">Vi\u1ec7c khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t l\u1ea7n k\u1ec3 t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng cho c\u1ea3 n\u0103m\u00a0<\/span>t\u00ednh thu\u1ebf, c<span lang=\"VI\">\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p>b.1)\u00a0<span lang=\"VI\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb trong th\u00e1ng c\u1ee7a \u00edt nh\u1ea5t m\u1ed9t lo\u1ea1i t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf theo th\u00e1ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/span><\/p>\n<p>b.2) T<span lang=\"VI\">\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n\u00a0<\/span>tr\u1ea3\u00a0<span lang=\"VI\">thu nh\u1eadp\u00a0<\/span>kh\u00f4ng thu\u1ed9c di\u1ec7n khai thu\u1ebf theo th\u00e1ng theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd.<\/p>\n<p>c)\u00a0<span lang=\"VI\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3\u00a0<\/span>\u1ee7y\u00a0<span lang=\"VI\">quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"VI\">2. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span>,\u00a0<span lang=\"VI\">t\u1eeb kinh doanh<\/span><\/p>\n<p>a)\u00a0<span lang=\"VI\">C\u00e1 nh\u00e2n\u00a0<\/span>c\u01b0 tr\u00fa\u00a0<span lang=\"VI\">c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf\u00a0<\/span>bao g\u1ed3m:<\/p>\n<p>a.1) C<span lang=\"VI\">\u00e1 nh\u00e2n\u00a0<\/span>c\u01b0 tr\u00fa\u00a0<span lang=\"VI\">c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0<\/span>th\u1ef1c hi\u1ec7n khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo qu\u00fd.<\/p>\n<p>a.2) C<span lang=\"VI\">\u00e1 nh\u00e2n\u00a0<\/span>c\u01b0 tr\u00fa\u00a0<span lang=\"VI\">c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 t\u1eeb n\u01b0\u1edbc\u00a0<\/span>ngo\u00e0i th\u1ef1c hi\u1ec7n khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo qu\u00fd.<\/p>\n<p>b)\u00a0<span lang=\"VI\">C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n\u00a0<\/span>c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb\u00a0<span lang=\"VI\">kinh doanh\u00a0<\/span>khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf bao g\u1ed3m:<\/p>\n<p>b.1)\u00a0<span lang=\"VI\">C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai l\u00e0\u00a0<\/span>c<span lang=\"VI\">\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span>\u00a0v\u00e0\u00a0<span lang=\"VI\">c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu, kh\u00f4ng h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c chi ph\u00ed\u00a0<\/span>th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd.<\/p>\n<p>b.2)\u00a0<span lang=\"VI\">C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n l\u00e0 c\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh\u00a0<\/span>kh\u00f4ng\u00a0<span lang=\"VI\">th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu, chi ph\u00ed v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf theo n\u0103m<\/span>.<\/p>\n<p>b.3) C\u00e1 nh\u00e2n kinh doanh l\u01b0u \u0111\u1ed9ng (bu\u00f4n chuy\u1ebfn) khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n<p>b.4) C\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf b\u00e1n l\u1ebb theo t\u1eebng s\u1ed1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi doanh thu tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n<p><span lang=\"AMH\">b.5)\u00a0<\/span>C<span lang=\"VI\">\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng\u00a0<\/span>khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<span lang=\"AMH\">\u00a0<\/span><\/p>\n<p>b.6) C<span lang=\"VI\">\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea\u00a0<\/span>nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc,\u00a0<span lang=\"VI\">t\u00e0i s\u1ea3n\u00a0<\/span>kh\u00e1c khai thu\u1ebf theo qu\u00fd ho\u1eb7c t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n<p>c) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, t\u1eeb kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<p>c.1<span lang=\"VI\">) C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau<\/span>.<\/p>\n<p>c.2<span lang=\"VI\">) C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp t\u1eeb kinh doanh \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo\u00a0<\/span>ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/p>\n<p>c.3<span lang=\"VI\">) C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb vi\u1ec7c cho thu\u00ea nh\u00e0,\u00a0<\/span>cho thu\u00ea\u00a0<span lang=\"VI\">quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo k\u00ea khai t\u1ea1i n\u01a1i c\u00f3 nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea<\/span>.<\/p>\n<p>c.4<span lang=\"VI\">) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0<\/span>k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1<span lang=\"VI\">i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3\u00a0<\/span>thu nh\u1eadp\u00a0<span lang=\"VI\">kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n\u00a0<\/span>theo t\u1ef7 l\u1ec7 10%\u00a0<span lang=\"VI\">n\u1ebfu kh\u00f4ng c\u00f3\u00a0<\/span>y\u00eau\u00a0<span lang=\"VI\">c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y<\/span>.<\/p>\n<p>c.5<span lang=\"VI\">) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0<\/span>k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam\u00a0<span lang=\"VI\">thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, cho thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 doanh thu b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 nh\u00e0 cho thu\u00ea, c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea n\u1ebfu kh\u00f4ng c\u00f3\u00a0<\/span>y\u00eau\u00a0<span lang=\"VI\">c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n<p>d)\u00a0<span lang=\"VI\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng<\/span>,\u00a0<span lang=\"VI\">ti\u1ec1n c\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p>d.<span lang=\"VI\">1) C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0<\/span>k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c \u1edf \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m.<\/p>\n<p>d.<span lang=\"VI\">2) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0<\/span>k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean\u00a0<span lang=\"VI\">v\u00e0\u00a0<\/span>c\u00f3 th\u00eam\u00a0<span lang=\"VI\">thu nh\u1eadp kh\u00e1c\u00a0<\/span>theo h\u01b0\u1edbng d\u1eabn\u00a0<span lang=\"VI\">t\u1ea1i\u00a0<\/span>ti\u1ebft c.4 v\u00e0 c.5, \u0111i\u1ec3m c, kho\u1ea3n 2, \u0110i\u1ec1u\u00a0<span lang=\"VI\">n\u00e0y<\/span>.<\/p>\n<p><span lang=\"VI\">\u0111<\/span>)\u00a0<span lang=\"VI\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ec9 th\u1ef1c hi\u1ec7n quy\u1ebft\u00a0<\/span>to\u00e1n\u00a0<span lang=\"VI\">thu\u1ebf thay cho c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n<p>e)\u00a0<span lang=\"VI\">Nguy\u00ean t\u1eafc khai\u00a0<\/span>thu\u1ebf, quy\u1ebft\u00a0<span lang=\"VI\">to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng\u00a0<\/span>h\u1ee3p nh\u01b0 sau:<\/p>\n<p>e.1) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc ngo\u00e0i th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i. S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u00ednh theo bi\u1ec3u thu\u1ebf c\u1ee7a Vi\u1ec7t Nam t\u00ednh ph\u00e2n b\u1ed5 cho ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i. T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ef7 l\u1ec7 gi\u1eefa s\u1ed1 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<p>e.2<span lang=\"VI\">) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u00ednh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean l\u00e0 d\u01b0\u1edbi 183 ng\u00e0y, nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean.<\/span><\/p>\n<p>\u2013\u00a0<span lang=\"VI\">N\u0103m t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t: khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y t\u00ednh \u0111\u1ee7 12 th\u00e1ng li\u00ean t\u1ee5c.<\/span><\/p>\n<p>\u2013 T\u1eeb n<span lang=\"VI\">\u0103m t\u00ednh thu\u1ebf th\u1ee9 hai: khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.\u00a0<\/span>S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p trong n\u0103m t\u00ednh thu\u1ebf th\u1ee9 2 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"181\">\n<p align=\"center\">S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p n\u0103m t\u00ednh thu\u1ebf th\u1ee9 2<\/p>\n<\/td>\n<td width=\"35\">\n<p align=\"center\">=<\/p>\n<\/td>\n<td width=\"191\">\n<p align=\"center\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00ednh thu\u1ebf th\u1ee9 2<\/p>\n<\/td>\n<td width=\"26\">\n<p align=\"center\">\u2013<\/p>\n<\/td>\n<td width=\"157\">\n<p align=\"center\">S\u1ed1 thu\u1ebf t\u00ednh tr\u00f9ng \u0111\u01b0\u1ee3c tr\u1eeb<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3:<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"152\">\n<p align=\"center\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00ednh thu\u1ebf th\u1ee9 2<\/p>\n<\/td>\n<td valign=\"top\" width=\"31\">\n<p align=\"center\">=<\/p>\n<\/td>\n<td valign=\"top\" width=\"168\">\n<p align=\"center\">Thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a n\u0103m t\u00ednh thu\u1ebf th\u1ee9 2<\/p>\n<\/td>\n<td valign=\"top\" width=\"27\">\n<p align=\"center\">x<\/p>\n<\/td>\n<td valign=\"top\" width=\"225\">\n<p align=\"center\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo Bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u00a0<\/b><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"165\">\n<p align=\"center\">S\u1ed1 thu\u1ebf t\u00ednh tr\u00f9ng \u0111\u01b0\u1ee3c tr\u1eeb<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"35\">\n<p align=\"center\">=<\/p>\n<\/td>\n<td width=\"257\">\n<p align=\"center\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"36\">\n<p align=\"center\">x<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"112\">\n<p align=\"center\">S\u1ed1 th\u00e1ng t\u00ednh tr\u00f9ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"257\">\n<p align=\"center\">12<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5\u00a0<\/span>17<span lang=\"AMH\">: \u00d4ng\u00a0<\/span>S\u00a0<span lang=\"AMH\">l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>l\u1ea7n \u0111\u1ea7u ti\u00ean t\u1edbi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1eddi h\u1ea1n\u00a0<span lang=\"AMH\">t\u1eeb ng\u00e0y\u00a0<\/span>01<span lang=\"AMH\">\/<\/span>6<span lang=\"AMH\">\/201<\/span>4 \u0111\u1ebfn 31\/5\/2016. N<span lang=\"AMH\">\u0103m 201<\/span>4,<span lang=\"AMH\">\u00a0\u00f4<\/span>ng S\u00a0<span lang=\"AMH\">c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam 80 ng\u00e0y\u00a0<\/span>v\u00e0\u00a0<span lang=\"AMH\">ph\u00e1t sinh thu nh\u1eadp\u00a0<\/span>t\u1eeb\u00a0<span lang=\"AMH\">ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0\u00a0<\/span>134\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span>. N\u0103m 2<span lang=\"AMH\">01<\/span>5, \u00f4ng S\u00a0<span lang=\"AMH\">c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>trong th\u1eddi gian t\u1eeb 01\/01\/2015 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/5\/2015 l\u00e0\u00a0<span lang=\"AMH\">110 ng\u00e0y<\/span>\u00a0v\u00e0 ph\u00e1t sinh\u00a0<span lang=\"AMH\">thu nh\u1eadp\u00a0<\/span>t\u1eeb\u00a0<span lang=\"AMH\">ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 10<\/span>6\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span>; t<span lang=\"AMH\">\u1eeb ng\u00e0y\u00a0<\/span>01<span lang=\"AMH\">\/<\/span>6<span lang=\"AMH\">\/201<\/span>5\u00a0<span lang=\"AMH\">\u0111\u1ebfn\u00a0<\/span>31\/12\/<span lang=\"AMH\">201<\/span>5,\u00a0<span lang=\"AMH\">\u00f4ng\u00a0<\/span>S c\u00f3 m\u1eb7t t\u1ea1i\u00a0<span lang=\"AMH\">Vi\u1ec7t Nam l\u00e0\u00a0<\/span>105<span lang=\"AMH\">\u00a0ng\u00e0y\u00a0<\/span>v\u00e0\u00a0<span lang=\"AMH\">ph\u00e1t sinh\u00a0<\/span>thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0<span lang=\"AMH\">l\u00e0 1<\/span>22\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span>. \u00d4ng S kh\u00f4ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 kh\u00f4ng ph\u00e1t sinh c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m, t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/p>\n<p>S\u1ed1\u00a0<span lang=\"AMH\">thu\u1ebf\u00a0<\/span>thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<span lang=\"AMH\">c\u1ee7a \u00d4ng\u00a0<\/span>S\u00a0<span lang=\"AMH\">ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p>+\u00a0<span lang=\"AMH\">N\u1ebfu t\u00ednh theo n\u0103m 201<\/span>4,<span lang=\"AMH\">\u00a0\u00d4ng\u00a0<\/span>S\u00a0<span lang=\"AMH\">l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, nh\u01b0ng t\u00ednh theo 12 th\u00e1ng li\u00ean t\u1ee5c\u00a0<\/span>k\u1ec3\u00a0<span lang=\"AMH\">t\u1eeb\u00a0<\/span>ng\u00e0y 01\/6<span lang=\"AMH\">\/201<\/span>4\u00a0<span lang=\"AMH\">\u0111\u1ebfn h\u1ebft\u00a0<\/span>ng\u00e0y 31\/5\/<span lang=\"AMH\">201<\/span>5, t\u1ed5ng th\u1eddi gian\u00a0<span lang=\"AMH\">\u00f4<\/span>ng S c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 190 ng\u00e0y (<span lang=\"AMH\">80 ng\u00e0y + 110 ng\u00e0y<\/span>). V\u00ec v\u1eady,\u00a0<span lang=\"AMH\">\u00f4ng\u00a0<\/span>S\u00a0<span lang=\"AMH\">l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/span>.<\/p>\n<p>+\u00a0<span lang=\"AMH\">N\u0103m t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t (<\/span>t<span lang=\"AMH\">\u1eeb\u00a0<\/span>ng\u00e0y 01\/6<span lang=\"AMH\">\/201<\/span>4\u00a0<span lang=\"AMH\">\u0111\u1ebfn\u00a0<\/span>ng\u00e0y 31\/5<span lang=\"AMH\">\/201<\/span>5<span lang=\"AMH\">):<\/span><\/p>\n<p>\u2013\u00a0<span lang=\"AMH\">T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf trong n\u0103m t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t:<\/span><\/p>\n<p>134\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng + 10<\/span>6\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng =\u00a0<\/span>240\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p>\u2013\u00a0<span lang=\"AMH\">Gi\u1ea3m tr\u1eeb gia c\u1ea3nh:\u00a0<\/span>9\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng x 12 =\u00a0<\/span>10<span lang=\"AMH\">8 tri\u1ec7u \u0111\u1ed3ng\u00a0\u00a0<\/span><\/p>\n<p>\u2013\u00a0<span lang=\"AMH\">Thu nh\u1eadp t\u00ednh thu\u1ebf:\u00a0<\/span>240\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng\u00a0<\/span>\u2013 10<span lang=\"AMH\">8 tri\u1ec7u \u0111\u1ed3ng =\u00a0<\/span>132\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p>\u2013\u00a0<span lang=\"AMH\">Thu\u1ebf\u00a0<\/span>thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<span lang=\"AMH\">ph\u1ea3i n\u1ed9p n\u0103m t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t:<\/span>\u00a060\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span>\u00a0\u00d7 5% + (120\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span>\u00a0\u2013 60<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span>) \u00d7 10% + (132\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span>\u00a0\u2013 120\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span>) \u00d7 15%<span lang=\"AMH\">\u00a0=\u00a0<\/span>10,8\u00a0\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p>+\u00a0<span lang=\"AMH\">N\u0103m t\u00ednh thu\u1ebf th\u1ee9 hai (t\u1eeb\u00a0<\/span>0<span lang=\"AMH\">1\/<\/span>0<span lang=\"AMH\">1\/201<\/span>5\u00a0<span lang=\"AMH\">\u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/201<\/span>5<span lang=\"AMH\">): \u00d4ng\u00a0<\/span>S\u00a0<span lang=\"AMH\">c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam 21<\/span>5<span lang=\"AMH\">ng\u00e0y (110 ng\u00e0y + 10<\/span>5<span lang=\"AMH\">\u00a0ng\u00e0y) l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/span>.<\/p>\n<p>\u2013\u00a0<span lang=\"AMH\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong n\u0103m 201<\/span>5<span lang=\"AMH\">:<\/span><\/p>\n<p><span lang=\"AMH\">10<\/span>6\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng + 1<\/span>22\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng = 2<\/span>28\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p>\u2013\u00a0<span lang=\"AMH\">Gi\u1ea3m tr\u1eeb gia c\u1ea3nh :\u00a0<\/span>9\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng x 12 =\u00a0<\/span>10<span lang=\"AMH\">8 tri\u1ec7u \u0111\u1ed3ng\u00a0\u00a0<\/span><\/p>\n<p>\u2013\u00a0<span lang=\"AMH\">Thu nh\u1eadp t\u00ednh thu\u1ebf n\u0103m 201<\/span>5<span lang=\"AMH\">:<\/span><\/p>\n<p><span lang=\"AMH\">\u00a02<\/span>28\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng \u2013\u00a0<\/span>10<span lang=\"AMH\">8 tri\u1ec7u \u0111\u1ed3ng =\u00a0<\/span>120\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p>\u2013\u00a0<span lang=\"AMH\">Thu\u1ebf\u00a0<\/span>thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<span lang=\"AMH\">ph\u1ea3i n\u1ed9p\u00a0 n\u0103m 201<\/span>5<span lang=\"AMH\">:<\/span><\/p>\n<p>(60\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng\u00a0<\/span>\u00d7 5%) + (120\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span>\u00a0\u2013 60\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span>) \u00d7 10% = 9\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p>+\u00a0<span lang=\"AMH\">Quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 201<\/span>5<span lang=\"AMH\">\u00a0c\u00f3\u00a0<\/span>5\u00a0<span lang=\"AMH\">th\u00e1ng t\u00ednh tr\u00f9ng v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u1ee9 nh\u1ea5t<\/span>\u00a0(<span lang=\"AMH\">t\u1eeb th\u00e1ng 01\/201<\/span>5\u00a0<span lang=\"AMH\">\u0111\u1ebfn th\u00e1ng 0<\/span>5<span lang=\"AMH\">\/201<\/span>5)<\/p>\n<p>\u2013\u00a0<span lang=\"AMH\">S\u1ed1 thu\u1ebf t\u00ednh tr\u00f9ng \u0111\u01b0\u1ee3c tr\u1eeb :<\/span><\/p>\n<p>(10,8\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng\/12 th\u00e1ng<\/span>)<span lang=\"AMH\">\u00a0x\u00a0<\/span>5<span lang=\"AMH\">\u00a0th\u00e1ng =\u00a0<\/span>4,5\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p>\u2013\u00a0<span lang=\"AMH\">Thu\u1ebf\u00a0<\/span>thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<span lang=\"AMH\">c\u00f2n ph\u1ea3i n\u1ed9p n\u0103m 201<\/span>5<span lang=\"AMH\">\u00a0l\u00e0 :<\/span><\/p>\n<p>9\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng \u2013\u00a0\u00a0<\/span>4,5\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng =\u00a0<\/span>4,5\u00a0<span lang=\"AMH\">tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p>e.3<span lang=\"VI\">)\u00a0<\/span>C<span lang=\"VI\">\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac\u00a0<\/span>h<span lang=\"VI\">\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t\u00a0<\/span>N<span lang=\"VI\">am\u00a0<\/span>th\u1ef1c hi\u1ec7n\u00a0<span lang=\"VI\">quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh<\/span>.<\/p>\n<p>e.4<span lang=\"VI\">) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n\u00a0<\/span><span lang=\"NL\">cho thu\u00ea nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc,\u00a0<\/span><span lang=\"VI\">t\u00e0i s\u1ea3n\u00a0<\/span>kh\u00e1c th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c.3 v\u00e0 c.5, kho\u1ea3n 2, \u0110i\u1ec1u n\u00e0y, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p><span lang=\"FR\">e.4.1) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n khai thu\u1ebf theo qu\u00fd ho\u1eb7c khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n t\u1eeb m\u1ed9t n\u0103m tr\u1edf xu\u1ed1ng th\u00ec th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/span><\/p>\n<p><span lang=\"FR\">e.4.2) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n tr\u00ean m\u1ed9t n\u0103m v\u00e0 nh\u1eadn ti\u1ec1n tr\u01b0\u1edbc cho m\u1ed9t th\u1eddi h\u1ea1n thu\u00ea th\u00ec c\u00e1 nh\u00e2n l\u1ef1a ch\u1ecdn m\u1ed9t trong hai h\u00ecnh th\u1ee9c h\u00ecnh th\u1ee9c quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau: n\u1ebfu quy\u1ebft to\u00e1n thu\u1ebf h\u1ebft v\u00e0o n\u0103m \u0111\u1ea7u th\u00ec doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n v\u00e0 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a m\u1ed9t n\u0103m, c\u00e1c n\u0103m sau kh\u00f4ng t\u00ednh l\u1ea1i; n\u1ebfu quy\u1ebft to\u00e1n theo t\u1eebng n\u0103m th\u00ec t\u1ea1m k\u00ea khai doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n v\u00e0 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a n\u0103m \u0111\u1ea7u, c\u00e1c n\u0103m sau ph\u00e2n b\u1ed5 l\u1ea1i doanh thu cho thu\u00ea t\u00e0i s\u1ea3n v\u00e0 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<p>e<span lang=\"VI\">.<\/span>5<span lang=\"VI\">) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p\u00a0<\/span>tr\u1ef1c ti\u1ebfp\u00a0<span lang=\"VI\">quy\u1ebft to\u00e1n\u00a0<\/span>thu\u1ebf\u00a0<span lang=\"VI\">v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu\u00a0<\/span>thu\u1ed9c di\u1ec7n ph\u1ea3i\u00a0<span lang=\"VI\">quy\u1ebft to\u00e1n\u00a0<\/span>thu\u1ebf<span lang=\"VI\">.<\/span><\/p>\n<p>e<span lang=\"VI\">.<\/span>6<span lang=\"VI\">) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb\u00a0<\/span>ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, t\u1eeb kinh doanh nh\u01b0ng thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, t\u1ea1i n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf\u00a0<span lang=\"VI\">v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p>e.7) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa nh\u01b0ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa.<\/p>\n<p><span lang=\"VI\">3. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/p>\n<p><span lang=\"VI\">a) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p>a.1)\u00a0<span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 nh\u01b0ng \u0111em th\u1ebf ch\u1ea5p, b\u1ea3o l\u00e3nh vay v\u1ed1n ho\u1eb7c thanh to\u00e1n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span>, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i<span lang=\"VI\">; \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3, c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span>, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i\u00a0<span lang=\"VI\">l\u00e0m th\u1ee7 t\u1ee5c ph\u00e1t m\u1ea1i, b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n khai\u00a0<\/span>thu\u1ebf,\u00a0<span lang=\"VI\">n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n thanh quy\u1ebft to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n<p>a.2)\u00a0<span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 nh\u01b0ng \u0111em th\u1ebf ch\u1ea5p \u0111\u1ec3 vay v\u1ed1n ho\u1eb7c thanh to\u00e1n v\u1edbi t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n kh\u00e1c, nay th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 (ho\u1eb7c m\u1ed9t ph\u1ea7n) b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 \u0111\u1ec3 thanh to\u00e1n n\u1ee3 th\u00ec c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 ph\u1ea3i khai\u00a0<\/span>thu\u1ebf<span lang=\"VI\">, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng thay ph\u1ea3i khai\u00a0<\/span>thu\u1ebf<span lang=\"VI\">, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi thanh quy\u1ebft to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3.<\/span><\/p>\n<p>a.3)\u00a0<span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n do c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh \u00e1n c\u1ee7a T\u00f2a \u00e1n th\u00ec c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ed5 ch\u1ee9c b\u00e1n \u0111\u1ea5u gi\u00e1 ph\u1ea3i khai\u00a0<\/span>thu\u1ebf<span lang=\"VI\">, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho\u00a0<\/span>c\u00e1 nh\u00e2n\u00a0<span lang=\"VI\">chuy\u1ec3n nh\u01b0\u1ee3ng. Ri\u00eang \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n t\u1ecbch thu, b\u00e1n \u0111\u1ea5u gi\u00e1 n\u1ed9p v\u00e0o\u00a0<\/span>N<span lang=\"VI\">g\u00e2n s\u00e1ch\u00a0<\/span>N<span lang=\"VI\">h\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kh\u00f4ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p>a.4)\u00a0<span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i nh\u00e0, \u0111\u1ea5t cho nhau gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n\u00a0<\/span>kh\u00f4ng thu\u1ed9c\u00a0<span lang=\"VI\">c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ec3 s\u1ea3n xu\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo\u00a0<\/span>h\u01b0\u1edbng d\u1eabn\u00a0<span lang=\"VI\">t\u1ea1i\u00a0<\/span>\u0111i\u1ec3m \u0111,\u00a0<span lang=\"VI\">kho\u1ea3n\u00a0<\/span>1,\u00a0<span lang=\"VI\">\u0110i\u1ec1u\u00a0<\/span>3 Th\u00f4ng t\u01b0 n\u00e0y\u00a0<span lang=\"VI\">th\u00ec t\u1eebng c\u00e1 nh\u00e2n chuy\u1ec3n \u0111\u1ed5i\u00a0<\/span>nh\u00e0,\u00a0<span lang=\"VI\">\u0111\u1ea5t ph\u1ea3i khai\u00a0<\/span>thu\u1ebf,\u00a0<span lang=\"VI\">n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p>a.5)\u00a0<span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p khai thay h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thay\u00a0<\/span>ghi th\u00eam \u201cKhai thay\u201d v\u00e0o ph\u1ea7n tr\u01b0\u1edbc c\u1ee5m t\u1eeb \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c \u0110\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d\u00a0<span lang=\"VI\">\u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi khai k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean, n\u1ebfu l\u00e0 t\u1ed5 ch\u1ee9c khai thay th\u00ec sau khi k\u00fd t\u00ean ph\u1ea3i \u0111\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c. Tr\u00ean h\u1ed3 s\u01a1 t\u00ednh thu\u1ebf, ch\u1ee9ng t\u1eeb thu thu\u1ebf v\u1eabn ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u00fang\u00a0\u00a0<\/span>ng\u01b0\u1eddi\u00a0<span lang=\"VI\">n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p>b<span lang=\"VI\">) C\u01a1 quan qu\u1ea3n l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ec9 l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n khi \u0111\u00e3 c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 kho\u1ea3n thu nh\u1eadp t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u00a0<\/span>ho\u1eb7c t\u1ea1m th\u1eddi ch\u01b0a thu thu\u1ebf<span lang=\"VI\">.<\/span><\/p>\n<p><span lang=\"VI\">4. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (tr\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n)<\/span><\/p>\n<p><span lang=\"PT-BR\">a) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p th\u1ef1c hi\u1ec7n khai thu\u1ebf theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 hay kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<p><span lang=\"PT-BR\">b) C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m e, kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p>c) Doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n m\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span>doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n\u00a0<span lang=\"VI\">khai thay h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span>. Doanh nghi\u1ec7p\u00a0<span lang=\"VI\">khai thay\u00a0<\/span>ghi th\u00eam \u201cKhai thay\u201d v\u00e0o ph\u1ea7n tr\u01b0\u1edbc c\u1ee5m t\u1eeb \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c \u0110\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d\u00a0<span lang=\"VI\">\u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi khai k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean<\/span>\u00a0v\u00e0\u00a0<span lang=\"VI\">\u0111\u00f3ng d\u1ea5u c\u1ee7a\u00a0<\/span>doanh nghi\u1ec7p<span lang=\"VI\">. Tr\u00ean h\u1ed3 s\u01a1 t\u00ednh thu\u1ebf, ch\u1ee9ng t\u1eeb thu thu\u1ebf v\u1eabn ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u00fang\u00a0<\/span>ng\u01b0\u1eddi\u00a0<span lang=\"VI\">n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0<\/span>v\u1ed1n g\u00f3p (tr\u01b0\u1eddng h\u1ee3p l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa) ho\u1eb7c c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (tr\u01b0\u1eddng h\u1ee3p l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa)<span lang=\"VI\">.<\/span><\/p>\n<p><span lang=\"VI\">5. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/span><\/p>\n<p>a) C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a C\u00f4ng ty \u0111\u1ea1i ch\u00fang giao d\u1ecbch t\u1ea1i S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n kh\u00f4ng ph\u1ea3i khai tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf m\u00e0 C\u00f4ng ty ch\u1ee9ng kho\u00e1n, Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n l\u01b0u k\u00fd, C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 n\u01a1i c\u00e1 nh\u00e2n \u1ee7y th\u00e1c qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 26<b>\u00a0<\/b>Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>b) C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kh\u00f4ng th\u00f4ng qua h\u1ec7 th\u1ed1ng giao d\u1ecbch tr\u00ean S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n:<\/p>\n<p>b.1) C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang \u0111\u00e3 \u0111\u0103ng k\u00fd ch\u1ee9ng kho\u00e1n t\u1eadp trung t\u1ea1i Trung t\u00e2m l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n kh\u00f4ng ph\u1ea3i khai tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf m\u00e0 C\u00f4ng ty ch\u1ee9ng kho\u00e1n, Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>b.2) C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u01b0a l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang nh\u01b0ng t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n \u1ee7y quy\u1ec1n cho c\u00f4ng ty ch\u1ee9ng kho\u00e1n qu\u1ea3n l\u00fd danh s\u00e1ch c\u1ed5 \u0111\u00f4ng kh\u00f4ng ph\u1ea3i khai tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf m\u00e0 C\u00f4ng ty ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qu\u1ea3n l\u00fd danh s\u00e1ch c\u1ed5 \u0111\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>c) C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a, b, kho\u1ea3n 5, \u0110i\u1ec1u n\u00e0y th\u00ec khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n<p>d) Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch c\u1ed5 \u0111\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n m\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span>doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n khai thu\u1ebf thay cho c\u00e1 nh\u00e2n th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n\u00a0<span lang=\"VI\">khai thay h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span>. Doanh nghi\u1ec7p\u00a0<span lang=\"VI\">khai thay\u00a0<\/span>ghi th\u00eam \u201cKhai thay\u201d v\u00e0o ph\u1ea7n tr\u01b0\u1edbc c\u1ee5m t\u1eeb \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c \u0110\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d\u00a0<span lang=\"VI\">\u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi khai k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean<\/span>\u00a0v\u00e0\u00a0<span lang=\"VI\">\u0111\u00f3ng d\u1ea5u c\u1ee7a\u00a0<\/span>doanh nghi\u1ec7p<span lang=\"VI\">. Tr\u00ean h\u1ed3 s\u01a1 t\u00ednh thu\u1ebf, ch\u1ee9ng t\u1eeb thu thu\u1ebf v\u1eabn ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u00fang\u00a0<\/span>ng\u01b0\u1eddi\u00a0<span lang=\"VI\">n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0<\/span>ch\u1ee9ng kho\u00e1n<span lang=\"VI\">.<\/span><\/p>\n<p>\u0111) Cu\u1ed1i n\u0103m n\u1ebfu c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p><span lang=\"VI\">6. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/span><\/p>\n<p>a)\u00a0<span lang=\"VI\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, nh\u1eadn qu\u00e0 t\u1eb7ng khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh\u00a0<\/span>k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<span lang=\"VI\">.<\/span><\/p>\n<p>b)\u00a0<span lang=\"VI\">C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd\u00a0<\/span>N<span lang=\"VI\">h\u00e0 n\u01b0\u1edbc, c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan ch\u1ec9 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n\u00a0<\/span>s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n,\u00a0<span lang=\"VI\">ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0 c\u00e1c t\u00e0i s\u1ea3n<\/span>\u00a0kh\u00e1c\u00a0<span lang=\"VI\">ph\u1ea3i \u0111\u0103ng k\u00fd\u00a0<\/span>quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng\u00a0<span lang=\"VI\">cho ng\u01b0\u1eddi nh\u1eadn th\u1eeba k\u1ebf, nh\u1eadn qu\u00e0 t\u1eb7ng khi \u0111\u00e3 c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf\u00a0<\/span>ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 kho\u1ea3n thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<span lang=\"VI\">.<\/span><\/p>\n<p><span lang=\"VI\">7. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span>, ri\u00eang\u00a0<span lang=\"VI\">c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i khai thu\u1ebf theo qu\u00fd<\/span>.<\/p>\n<p><span lang=\"VI\">8. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng nh\u1eadn thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n<p>a)\u00a0<span lang=\"VI\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng nh\u1eadn t\u1ea1i n\u01b0\u1edbc ngo\u00e0i khai thu\u1ebf theo l\u1ea7n ph\u00e1t sinh<\/span>. Ri\u00eang c<span lang=\"VI\">\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng nh\u1eadn t\u1ea1i n\u01b0\u1edbc ngo\u00e0i khai thu\u1ebf theo qu\u00fd<\/span>.<\/p>\n<p>b)<span lang=\"VI\">\u00a0C\u00e1 nh\u00e2n\u00a0<\/span>kh\u00f4ng\u00a0<span lang=\"VI\">c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (bao g\u1ed3m c\u1ea3 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n)\u00a0<\/span>ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng nh\u1eadn thu nh\u1eadp\u00a0<span lang=\"VI\">t\u1ea1i n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n khai thu\u1ebf\u00a0<\/span>theo t\u1eebng l\u1ea7n ph\u00e1t sinh\u00a0<span lang=\"VI\">\u00a0h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/span>kho\u1ea3n<span lang=\"VI\">\u00a03<\/span>, kho\u1ea3n<span lang=\"VI\">\u00a04<\/span>, kho\u1ea3n 5\u00a0<span lang=\"VI\">\u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">9. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi\u00a0<\/span>thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n trong\u00a0<span lang=\"VI\">tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n<\/span>.<\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n ch\u01b0a ph\u1ea3i\u00a0<\/span>khai v\u00e0\u00a0<span lang=\"VI\">n\u1ed9p thu\u1ebf\u00a0<\/span>t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n khi nh\u1eadn<span lang=\"VI\">. Khi chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0<\/span>v\u1ed1n, r\u00fat v\u1ed1n, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p\u00a0<span lang=\"VI\">c\u00e1 nh\u00e2n khai\u00a0<\/span>v\u00e0 n\u1ed9p\u00a0<span lang=\"VI\">thu\u1ebf\u00a0<\/span>thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<span lang=\"VI\">\u0111\u1ed1i v\u1edbi\u00a0<\/span>thu nh\u1eadp t\u1eeb\u00a0<span lang=\"VI\">chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0<\/span>v\u1ed1n\u00a0<span lang=\"VI\">v\u00e0 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/span><\/p>\n<p>10<span lang=\"VI\">. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi\u00a0<\/span>thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong\u00a0<span lang=\"VI\">tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span>g\u00f3p v\u1ed1n b\u1eb1ng ph\u1ea7n v\u1ed1n g\u00f3p, g\u00f3p v\u1ed1n b\u1eb1ng ch\u1ee9ng kho\u00e1n, g\u00f3p v\u1ed1n b\u1eb1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n\u00a0<\/span>g\u00f3p v\u1ed1n b\u1eb1ng ph\u1ea7n v\u1ed1n g\u00f3p, b\u1eb1ng ch\u1ee9ng kho\u00e1n, b\u1eb1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0<span lang=\"VI\">ch\u01b0a ph\u1ea3i\u00a0<\/span>khai v\u00e0<span lang=\"VI\">n\u1ed9p thu\u1ebf\u00a0<\/span>t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng k<span lang=\"VI\">hi\u00a0<\/span>g\u00f3p v\u1ed1n.\u00a0<span lang=\"VI\">Khi chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0<\/span>v\u1ed1n, r\u00fat v\u1ed1n, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p\u00a0<span lang=\"VI\">c\u00e1 nh\u00e2n khai\u00a0<\/span>v\u00e0 n\u1ed9p\u00a0<span lang=\"VI\">thu\u1ebf \u0111\u1ed1i v\u1edbi\u00a0<\/span>thu nh\u1eadp t\u1eeb\u00a0<span lang=\"VI\">chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0<\/span>v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n khi g\u00f3p v\u1ed1n\u00a0<span lang=\"VI\">v\u00e0 thu nh\u1eadp t\u1eeb\u00a0<\/span>chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0<span lang=\"VI\">v\u1ed1n<\/span>, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n khi chuy\u1ec3n nh\u01b0\u1ee3ng<span lang=\"VI\">.<\/span><\/p>\n<p>11. Khai thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u01b0\u1edfng b\u1eb1ng c\u1ed5 phi\u1ebfu.<\/p>\n<p>C\u00e1 nh\u00e2n khi nh\u1eadn th\u01b0\u1edfng b\u1eb1ng c\u1ed5 phi\u1ebfu t\u1eeb \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Khi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu th\u01b0\u1edfng th\u00ec khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 27. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng mua d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam<\/span><\/b><\/p>\n<p><span lang=\"VI\">T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 b\u00ean Vi\u1ec7t Nam) c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng mua d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 nh\u00e0 th\u1ea7u \u0111\u00f3 c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam th\u00ec b\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 v\u1ec1 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i, g\u1ed3m:\u00a0<\/span>d<span lang=\"VI\">anh s\u00e1ch, qu\u1ed1c t\u1ecbch, s\u1ed1 h\u1ed9 chi\u1ebfu, th\u1eddi gian l\u00e0m vi\u1ec7c, c\u00f4ng vi\u1ec7c \u0111\u1ea3m nh\u1eadn, thu nh\u1eadp cho b\u00ean Vi\u1ec7t Nam \u0111\u1ec3 b\u00ean Vi\u1ec7t Nam cung c\u1ea5p cho c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t tr\u01b0\u1edbc\u00a0<\/span>0<span lang=\"VI\">7 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i b\u1eaft \u0111\u1ea7u l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><b><span lang=\"FR\">\u0110i\u1ec1u 28. Ho\u00e0n thu\u1ebf<\/span><\/b><\/p>\n<p>1.\u00a0<span lang=\"AMH\">Vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3<\/span>\u00a0\u0111\u0103ng k\u00fd v\u00e0\u00a0<span lang=\"AMH\">c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf\u00a0<\/span>t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<span lang=\"AMH\">.<\/span><\/p>\n<p>2.\u00a0<span lang=\"AMH\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.\u00a0<\/span>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n\u00a0<span lang=\"AMH\">b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2<\/span>n. Sau khi b\u00f9 tr\u1eeb, n\u1ebfu\u00a0<span lang=\"AMH\">c\u00f2n s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba\u00a0<\/span>th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau ho\u1eb7c ho\u00e0n thu\u1ebf n\u1ebfu c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3.<\/p>\n<p>3. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n khai tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau t\u1ea1i c\u00f9ng c\u01a1 quan thu\u1ebf.<\/p>\n<p><span lang=\"SV\">4. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0ng ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng ph\u1ea1t \u0111\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh khai quy\u1ebft to\u00e1n thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n.<\/span><\/p>\n<p><b><span lang=\"FR\">Ch\u01b0\u01a1ng 5.<\/span><\/b><\/p>\n<p align=\"center\"><b><span lang=\"FR\">\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/b><\/p>\n<p><b><span lang=\"FR\">\u0110i\u1ec1u 29. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/p>\n<p><span lang=\"FR\">1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2013.<b><\/b><\/span><\/p>\n<p><span lang=\"FR\">C\u00e1c n\u1ed9i dung v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a065\/2013\/N\u0110-CP\u00a0hi\u1ec7u l\u1ef1c t\u1eeb th\u1eddi \u0111i\u1ec3m Lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c (01\/7\/2013).<\/span><\/p>\n<p><span lang=\"FR\">B\u00e3i b\u1ecf h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 s\u1ed1\u00a084\/2008\/TT-BTC\u00a0ng\u00e0y 30\/9\/2008,10\/2009\/TT-BTC\u00a0ng\u00e0y 21\/01\/2009,\u00a042\/2009\/TT-BTC\u00a0ng\u00e0y 09\/3\/2009,\u00a062\/2009\/TT-BTC\u00a0ng\u00e0y 27\/3\/2009,\u00a0161\/2009\/TT-BTC\u00a0ng\u00e0y 12\/8\/2009,\u00a0164\/2009\/TT-BTC\u00a0ng\u00e0y 13\/8\/2009,\u00a002\/2010\/TT-BTCng\u00e0y 11\/01\/2010,\u00a012\/2011\/TT-BTC\u00a0ng\u00e0y 26\/01\/2011,\u00a078\/2011\/TT-BTC\u00a0ng\u00e0y 08\/6\/2011,\u00a0113\/2011\/TT-BTC\u00a0ng\u00e0y 04\/8\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"SV\">2. B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><b><span lang=\"FR\">\u0110i\u1ec1u 30. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span><\/b><\/p>\n<p><span lang=\"FR\">1. C\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span lang=\"FR\">2. Vi\u1ec7c gi\u1ea3i quy\u1ebft nh\u1eefng t\u1ed3n t\u1ea1i, v\u01b0\u1edbng m\u1eafc v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<p><span lang=\"FR\">3. Vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1ea5n \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/span><\/p>\n<p>4<span lang=\"VI\">.\u00a0<\/span><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n n\u1ec1n nh\u00e0, h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n \u0111\u1ec3 c\u00f3 quy\u1ec1n mua n\u1ec1n nh\u00e0, nh\u00e0, c\u0103n h\u1ed9 k\u00fd tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a071\/2010\/N\u0110-CP\u00a0ng\u00e0y 23\/6\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Nh\u00e0 \u1edf, nay \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ed3ng \u00fd cho c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec khai, n\u1ed9p thu\u1ebf nh\u01b0 h\u01b0\u1edbng d\u1eabn v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<p><span lang=\"SV\">5. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t do nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009 nay n\u1ed9p h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 xin c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn th\u00ec ch\u1ec9 thu m\u1ed9t (01) l\u1ea7n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng cu\u1ed1i c\u00f9ng, c\u00e1c l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng tr\u01b0\u1edbc \u0111\u00f3 kh\u00f4ng th\u1ef1c hi\u1ec7n truy thu thu\u1ebf.<\/span><\/p>\n<p><span lang=\"SV\">T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009 th\u1ef1c hi\u1ec7n Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 h\u1ee3p \u0111\u1ed3ng c\u00f4ng ch\u1ee9ng ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng ch\u1ec9 c\u00f3 gi\u1ea5y t\u1edd vi\u1ebft tay \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p><span lang=\"FR\">6. C\u00e1 nh\u00e2n \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i.<\/span><\/p>\n<p><span lang=\"FR\">7. Tr\u01b0\u1eddng h\u1ee3p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam tham gia k\u00fd k\u1ebft \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00e1c v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"FR\">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 (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"290\">\n<b><i><\/i><\/b><b><i><span lang=\"FR\">N\u01a1i nh\u1eadn:<\/span><\/i><\/b><br>\n<span lang=\"VI\">\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<b><br>\n<\/b>\u2013 Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<br>\n\u2013 V\u0103n ph\u00f2ng T\u1ed5ng b\u00ed th\u01b0, Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc, Qu\u1ed1c h\u1ed9i;<br>\n\u2013 H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<br>\n\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<br>\n\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<br>\n\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<br>\n\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<br>\n\u2013 UBTW M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<br>\n\u2013 V\u0103n ph\u00f2ng Ban ch\u1ec9 \u0111\u1ea1o Trung \u01b0\u01a1ng v\u1ec1 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;<br>\n\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0110o\u00e0n th\u1ec3;<br>\n\u2013 H\u0110ND, UBND, S\u1edf TC, C\u1ee5c thu\u1ebf, C\u1ee5c H\u1ea3i quan c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<br>\n\u2013 C\u00f4ng b\u00e1o;<br>\n\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<br>\n\u2013 Website Ch\u00ednh ph\u1ee7;<\/span><br>\n\u2013\u00a0<span lang=\"VI\">Website\u00a0<\/span>B\u1ed9 T\u00e0i ch\u00ednh,Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<span lang=\"VI\"><br>\n\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9;<br>\n<\/span><span lang=\"NL\">\u2013 L\u01b0u: VT, TCT (VT, TNCN).Th\u0103ng<\/span>\n<\/td>\n<td valign=\"top\" width=\"290\">\n<p align=\"center\"><b><span lang=\"FR\">KT. B\u1ed8 TR\u01af\u1edeNG<br>\nTH\u1ee8 TR\u01af\u1edeNG<\/span><\/b><\/p>\n<p><b><br>\n<\/b><b>\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"center\"><b>Ph\u1ee5 l\u1ee5c: 01\/PL-TNCN<\/b><\/p>\n<p align=\"center\"><i>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n<p align=\"center\"><b>Ph\u1ee5 l\u1ee5c<\/b><\/p>\n<p align=\"center\"><b>B\u1ea2NG H\u01af\u1edaNG D\u1eaaN<\/b><\/p>\n<p align=\"center\"><b>PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe THEO BI\u1ec2U THU\u1ebe L\u0168Y TI\u1ebeN T\u1eeaNG PH\u1ea6N<\/b><\/p>\n<p align=\"center\"><i>(\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, t\u1eeb kinh doanh)<\/i><\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 h\u00f3a theo Bi\u1ec3u t\u00ednh thu\u1ebf r\u00fat g\u1ecdn nh\u01b0 sau:<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"42\">\n<p align=\"center\"><b>B\u1eadc<\/b><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"162\">\n<p align=\"center\"><b>Thu nh\u1eadp t\u00ednh thu\u1ebf \/th\u00e1ng<\/b><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"54\">\n<p align=\"center\"><b>Thu\u1ebf su\u1ea5t<\/b><\/p>\n<\/td>\n<td colspan=\"2\" width=\"402\">\n<p align=\"center\"><b>T\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"240\">\n<p align=\"center\"><b>C\u00e1ch 1<\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\"><b>C\u00e1ch 2<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"42\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\u0110\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng (tr\u0111)<\/td>\n<td valign=\"top\" width=\"54\">\n<p align=\"center\">5%<\/p>\n<\/td>\n<td valign=\"top\" width=\"240\">\n<p align=\"center\">0 tr\u0111 + 5% TNTT<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">5% TNTT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"42\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">Tr\u00ean 5 tr\u0111 \u0111\u1ebfn 10 tr\u0111<\/td>\n<td valign=\"top\" width=\"54\">\n<p align=\"center\">10%<\/p>\n<\/td>\n<td valign=\"top\" width=\"240\">\n<p align=\"center\">0,25 tr\u0111 + 10% TNTT tr\u00ean 5 tr\u0111<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">10% TNTT \u2013 0,25 tr\u0111<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"42\">\n<p align=\"center\">3<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">Tr\u00ean 10 tr\u0111 \u0111\u1ebfn 18 tr\u0111<\/td>\n<td valign=\"top\" width=\"54\">\n<p align=\"center\">15%<\/p>\n<\/td>\n<td valign=\"top\" width=\"240\">\n<p align=\"center\">0,75 tr\u0111 + 15% TNTT tr\u00ean 10 tr\u0111<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">15% TNTT \u2013 0,75 tr\u0111<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"42\">\n<p align=\"center\">4<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">Tr\u00ean 18 tr\u0111 \u0111\u1ebfn 32 tr\u0111<\/td>\n<td valign=\"top\" width=\"54\">\n<p align=\"center\">20%<\/p>\n<\/td>\n<td valign=\"top\" width=\"240\">\n<p align=\"center\">1,95 tr\u0111 + 20% TNTT tr\u00ean 18 tr\u0111<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">20% TNTT \u2013 1,65 tr\u0111<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"42\">\n<p align=\"center\">5<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">Tr\u00ean 32 tr\u0111 \u0111\u1ebfn 52 tr\u0111<\/td>\n<td valign=\"top\" width=\"54\">\n<p align=\"center\">25%<\/p>\n<\/td>\n<td valign=\"top\" width=\"240\">\n<p align=\"center\">4,75 tr\u0111 + 25% TNTT tr\u00ean 32 tr\u0111<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">25% TNTT \u2013 3,25 tr\u0111<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"42\">\n<p align=\"center\">6<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">Tr\u00ean 52 tr\u0111 \u0111\u1ebfn 80 tr\u0111<\/td>\n<td valign=\"top\" width=\"54\">\n<p align=\"center\">30%<\/p>\n<\/td>\n<td valign=\"top\" width=\"240\">\n<p align=\"center\">9,75 tr\u0111 + 30% TNTT tr\u00ean 52 tr\u0111<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">30 % TNTT \u2013 5,85 tr\u0111<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"42\">\n<p align=\"center\">7<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">Tr\u00ean 80 tr\u0111<\/td>\n<td valign=\"top\" width=\"54\">\n<p align=\"center\">35%<\/p>\n<\/td>\n<td valign=\"top\" width=\"240\">\n<p align=\"center\">18,15 tr\u0111 + 35% TNTT tr\u00ean 80 tr\u0111<\/p>\n<\/td>\n<td valign=\"top\" width=\"162\">\n<p align=\"center\">35% TNTT \u2013 9,85 tr\u0111<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"center\"><b>Ph\u1ee5 l\u1ee5c: 02\/PL-TNCN<\/b><\/p>\n<p align=\"center\"><i>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n<p align=\"center\"><b>Ph\u1ee5 l\u1ee5c<\/b><\/p>\n<p align=\"center\"><b>B\u1ea2NG QUY \u0110\u1ed4I<\/b><\/p>\n<p align=\"center\"><b>THU NH\u1eacP KH\u00d4NG BAO G\u1ed2M THU\u1ebe RA THU NH\u1eacP T\u00cdNH THU\u1ebe<\/b><\/p>\n<p align=\"center\"><i>(\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng)<\/i><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"47\">\n<p align=\"center\"><b>Stt<\/b><\/p>\n<\/td>\n<td width=\"319\">\n<p align=\"center\"><b>Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i\/th\u00e1ng<\/b><\/p>\n<p align=\"center\"><b>(vi\u1ebft t\u1eaft l\u00e0 TNQ\u0110)<\/b><\/p>\n<\/td>\n<td width=\"217\">\n<p align=\"center\"><b>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"47\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td valign=\"top\" width=\"319\">\u0110\u1ebfn 4,75 tri\u1ec7u \u0111\u1ed3ng (tr\u0111)<\/td>\n<td valign=\"top\" width=\"217\">\n<p align=\"center\">TNQ\u0110\/0,95<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"47\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td valign=\"top\" width=\"319\">Tr\u00ean 4,75 tr\u0111 \u0111\u1ebfn 9,25tr\u0111<\/td>\n<td valign=\"top\" width=\"217\">\n<p align=\"center\">(TNQ\u0110 \u2013 0,25 tr\u0111)\/0,9<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"47\">\n<p align=\"center\">3<\/p>\n<\/td>\n<td valign=\"top\" width=\"319\">Tr\u00ean 9,25 tr\u0111 \u0111\u1ebfn 16,05tr\u0111<\/td>\n<td valign=\"top\" width=\"217\">\n<p align=\"center\">(TNQ\u0110 \u2013 0,75 tr\u0111 )\/0,85<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"47\">\n<p align=\"center\">4<\/p>\n<\/td>\n<td valign=\"top\" width=\"319\">Tr\u00ean 16,05 tr\u0111 \u0111\u1ebfn 27,25 tr\u0111<\/td>\n<td valign=\"top\" width=\"217\">\n<p align=\"center\">(TNQ\u0110 \u2013 1,65 tr\u0111)\/0,8<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"47\">\n<p align=\"center\">5<\/p>\n<\/td>\n<td valign=\"top\" width=\"319\">Tr\u00ean 27,25 tr\u0111 \u0111\u1ebfn 42,25 tr\u0111<\/td>\n<td valign=\"top\" width=\"217\">\n<p align=\"center\">(TNQ\u0110 \u2013 3,25 tr\u0111)\/0,75<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"47\">\n<p align=\"center\">6<\/p>\n<\/td>\n<td valign=\"top\" width=\"319\">Tr\u00ean 42,25 tr\u0111 \u0111\u1ebfn 61,85 tr\u0111<\/td>\n<td valign=\"top\" width=\"217\">\n<p align=\"center\">(TNQ\u0110 \u2013 5,85 tr\u0111)\/0,7<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"47\">\n<p align=\"center\">7<\/p>\n<\/td>\n<td valign=\"top\" width=\"319\">Tr\u00ean 61,85 tr\u0111<\/td>\n<td valign=\"top\" width=\"217\">\n<p align=\"center\">(TNQ\u0110 \u2013 9,85 tr\u0111)\/0,65<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00bb <a title=\"T\u01b0 v\u1ea5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" href=\"https:\/\/luatsubaoho.com\/phapluat\/tu-van-thue-thu-nhap-ca-nhan\/\" rel=\"bookmark\">T\u01b0 v\u1ea5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC H\u01b0\u1edbng d\u1eabn Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP 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:\u00a0111\/2013\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 08 n\u0103m 2013 \u00a0TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N LU\u1eacT THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[191],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/7996"}],"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=7996"}],"version-history":[{"count":1,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/7996\/revisions"}],"predecessor-version":[{"id":35019,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/7996\/revisions\/35019"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=7996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=7996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=7996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}