{"id":8554,"date":"2018-05-11T20:51:09","date_gmt":"2018-05-11T13:51:09","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=8554"},"modified":"2020-03-13T22:36:48","modified_gmt":"2020-03-13T15:36:48","slug":"thong-tu-211-2016-tt-btc-phi-dang-ky-quyen-tac-gia-quyen-lien-quan","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-211-2016-tt-btc-phi-dang-ky-quyen-tac-gia-quyen-lien-quan\/","title":{"rendered":"Th\u00f4ng t\u01b0 211\/2016\/TT-BTC ph\u00ed \u0111\u0103ng k\u00fd quy\u1ec1n t\u00e1c gi\u1ea3 quy\u1ec1n li\u00ean quan"},"content":{"rendered":"\n

h\u00f4ng t\u01b0 211\/2016\/TT-BTC m\u1ee9c thu qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng ph\u00ed \u0111\u0103ng k\u00fd quy\u1ec1n t\u00e1c gi\u1ea3 quy\u1ec1n li\u00ean quan<\/p>\n\n\n\n\n
\n

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

\n

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

\n

S\u1ed1: 211\/2016\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span>10<\/i>\u00a0th\u00e1ng 1<\/span>1<\/i>\u00a0n\u0103m 2016<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

QUY \u0110\u1ecaNH M\u1ee8C THU, CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P, QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG PH\u00cd \u0110\u0102NG K\u00dd QUY\u1ec0N T\u00c1C GI\u1ea2, QUY\u1ec0N LI\u00caN QUAN \u0110\u1ebeN T\u00c1C GI\u1ea2<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt ph<\/span>\u00ed\u00a0<\/i>v\u00e0 l\u1ec7 ph<\/span>\u00ed<\/i>\u00a0ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;
\n<\/span><\/i>C\u0103n c\u1ee9 Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2015;
\n<\/span><\/i>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0120\/2016\/N\u0110-CP\u00a0ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch<\/span>i\u00a0<\/i>ti\u1ebft v\u00e0 h\u01b0\u1edbng d<\/span>\u1eab<\/i>n thi h\u00e0nh m\u1ed9t s<\/span>\u1ed1\u00a0<\/i>\u0111i\u1ec1u c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;
\n<\/span><\/i>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s<\/span>\u1ed1<\/i>\u00a0215\/2013\/N\u0110-CP\u00a0ng\u00e0y 23 th<\/span>\u00e1<\/i>ng 12 n\u0103m 20<\/span>1<\/i>3 c\u1ee7a Ch<\/span>\u00ed<\/i>nh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t<\/span>\u1ed5\u00a0<\/i>ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;
\n<\/span><\/i>Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf,
\n<\/span><\/i>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed \u0111\u0103ng k<\/span>\u00fd\u00a0<\/i>quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n li\u00ean quan \u0111\u1ebfn t\u00e1c gi\u1ea3.<\/span><\/i><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed \u0111\u0103ng k\u00fd quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n li\u00ean quan \u0111\u1ebfn t\u00e1c gi\u1ea3.<\/span><\/p>\n

2. Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n li\u00ean quan \u0111\u1ebfn t\u00e1c gi\u1ea3; c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd quy\u1ec1n t\u00e1c gi\u1ea3, quy<\/span>\u1ec1n li\u00ean quan \u0111\u1ebfn t\u00e1c gi\u1ea3 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed.<\/span><\/p>\n

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

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd quy\u1ec1n t\u00e1c gi\u1ea3 v\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd quy\u1ec1n li\u00ean quan \u0111\u1ebfn t\u00e1c gi\u1ea3 ph\u1ea3i n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

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

C\u1ee5c B\u1ea3n quy\u1ec1n t\u00e1c gi\u1ea3 (tr\u1ef1c thu\u1ed9c B\u1ed9 V\u0103n h\u00f3a, Th\u1ec3 thao v\u00e0 Du l\u1ecbch) l\u00e0 t\u1ed5 ch\u1ee9c thu ph\u00ed.<\/span><\/p>\n

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

1. M\u1ee9c thu ph\u00ed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S<\/b>tt<\/span><\/b><\/p>\n<\/td>\n

\n

Lo\u1ea1i h\u00ecnh t\u00e1c ph\u1ea9m<\/span><\/b><\/p>\n<\/td>\n

\n

M\u1ee9c thu
\n<\/span><\/b>(\u0111\u1ed3ng\/Gi\u1ea5y ch\u1ee9ng nh\u1eadn)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\u0110\u0103ng k\u00fd quy\u1ec1n t\u00e1c gi\u1ea3<\/span><\/b><\/td>\n<\/tr>\n
\n

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

\na) T\u00e1c ph\u1ea9m v\u0103n h\u1ecdc, khoa h\u1ecdc, s\u00e1ch gi\u00e1o khoa, gi\u00e1o tr\u00ecnh v\u00e0 t\u00e1c ph<\/span>\u1ea9m kh\u00e1c \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng ch\u1eef vi\u1ebft ho\u1eb7c k\u00fd t\u1ef1 kh\u00e1c (g\u1ecdi chung l\u00e0 lo\u1ea1i h\u00ecnh t\u00e1c ph\u1ea9m vi\u1ebft);<\/span>\n

b) B\u00e0i gi\u1ea3ng, b\u00e0i ph\u00e1t bi\u1ec3u v\u00e0 b\u00e0i n\u00f3i kh\u00e1c;<\/span><\/p>\n

c) T\u00e1c ph\u1ea9m b\u00e1o ch\u00ed;<\/span><\/p>\n

d) T\u00e1c ph\u1ea9m \u00e2m nh\u1ea1c;<\/span><\/p>\n

\u0111) T\u00e1c ph\u1ea9m nhi\u1ebfp \u1ea3nh.<\/span><\/p>\n<\/td>\n

\n

100.000<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\na) T\u00e1c ph\u1ea9m ki\u1ebfn tr\u00fac;<\/span>\n

b) B\u1ea3n h\u1ecda \u0111\u1ed3, s\u01a1 \u0111\u1ed3, b\u1ea3n \u0111\u1ed3, b\u1ea3n v\u1ebd li\u00ean quan \u0111\u1ebfn \u0111\u1ecba h\u00ecnh, c\u00f4ng tr\u00ecnh khoa h\u1ecdc.<\/span><\/p>\n<\/td>\n

\n

300.000<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\na) T\u00e1c ph\u1ea9m t\u1ea1o h\u00ecnh;<\/span>\n

b) T\u00e1c ph\u1ea9m m\u1ef9 thu\u1eadt \u1ee9ng d\u1ee5ng.<\/span><\/p>\n<\/td>\n

\n

400.000<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\na) T\u00e1c ph<\/span>\u1ea9m \u0111i\u1ec7n \u1ea3nh;<\/span>\n

b) T\u00e1c ph\u1ea9m s\u00e2n kh\u1ea5u \u0111\u01b0\u1ee3c \u0111\u1ecbnh h\u00ecnh tr\u00ean b\u0103ng, \u0111\u0129a.<\/span><\/p>\n<\/td>\n

\n

500.000<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

Ch\u01b0\u01a1ng tr\u00ecnh m\u00e1y t\u00ednh, s\u01b0u t\u1eadp d\u1eef li\u1ec7u ho\u1eb7c c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ch\u1ea1y tr\u00ean m\u00e1y t\u00ednh<\/span><\/td>\n\n

600.000<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\u0110\u0103ng k\u00fd quy\u1ec1n li\u00ean quan \u0111\u1ebfn t\u00e1c gi\u1ea3<\/span><\/b><\/td>\n<\/tr>\n
\n

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

\nCu\u1ed9c bi<\/span>\u1ec3u di\u1ec5n \u0111\u01b0\u1ee3c \u0111\u1ecbnh h\u00ecnh tr\u00ean:<\/span>\n<\/td>\n\n

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

\na) B\u1ea3n ghi \u00e2m;<\/span>\n

b) B\u1ea3n ghi h\u00ecnh;<\/span><\/p>\n

c) Ch\u01b0\u01a1ng tr\u00ecnh ph\u00e1t s\u00f3ng.<\/span><\/p>\n<\/td>\n

\n

200.000<\/span><\/p>\n

300.000<\/span><\/p>\n

500.000<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

B\u1ea3n ghi \u00e2m<\/span><\/td>\n\n

200.000<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

B\u1ea3n ghi h\u00ecnh<\/span><\/td>\n\n

300.000<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

Ch\u01b0\u01a1ng tr\u00ecnh ph\u00e1t s\u00f3ng<\/span><\/td>\n\n

500.000<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. M\u1ee9c thu quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n li\u00ean quan \u0111\u1ebfn t\u00e1c gi\u1ea3 l\u1ea7n \u0111\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p xin c\u1ea5p l\u1ea1i th\u00ec m\u1ee9c thu b\u1eb1ng 50% m\u1ee9c thu l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n

3. C\u01a1 quan thu kh\u00f4ng ph\u1ea3i ho\u00e0n tr\u1ea3 ph\u00ed \u0111\u1ed1i v\u1edbi nh\u1eefng gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n li\u00ean quan \u0111\u1ebfn t\u00e1c gi\u1ea3 b\u1ecb thu h\u1ed3i, h\u1ee7y b\u1ecf hi\u1ec7u l\u1ef1c.<\/span><\/p>\n

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

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

2. T\u1ed5 ch\u1ee9c thu ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p ph\u00ed thu \u0111\u01b0\u1ee3c theo th\u00e1ng, quy\u1ebft to\u00e1n theo n\u0103m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 19 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 26 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC\u00a0ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a083\/2013\/N\u0110-CPng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

\u0110i\u1ec1u 6. Qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed<\/span><\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c thu ph\u00ed n\u1ed9p to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho vi\u1ec7c th\u1ea9m \u0111\u1ecbnh v\u00e0 thu ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c thu theo ch\u1ebf \u0111\u1ed9, \u0111\u1ecbnh m\u1ee9c chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph\u00ed \u0111\u01b0\u1ee3c kho\u00e1n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c s\u1eed d\u1ee5ng bi\u00ean ch\u1ebf v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i 70% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c, \u0111<\/span>\u1ec3\u00a0trang tr\u1ea3i chi ph\u00ed ph\u1ee5c v\u1ee5 th\u1ea9m \u0111\u1ecbnh, thu ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP\u00a0ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed. Trong \u0111\u00f3, c\u00e1c kho\u1ea3n chi kh\u00e1c li\u00ean quan \u0111\u1ebfn th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed, bao g\u1ed3m c\u1ea3:<\/span><\/p>\n

\u2013 Chi in ni\u00ean gi\u00e1m \u0111\u0103ng k\u00fd quy\u1ec1n t\u00e1c gi\u1ea3<\/a><\/span>, quy\u1ec1n li\u00ean quan;<\/span><\/p>\n

\u2013 Chi l\u01b0u gi\u1eef, s\u1ed1 h\u00f3a c\u00e1c d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n li\u00ean quan;<\/span><\/p>\n

\u2013 Chi cho vi\u1ec7c thi\u1ebft l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 t\u1ed5 ch\u1ee9c khai th\u00e1c m\u1ea1ng l\u01b0\u1edbi c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u00f4ng tin v\u1ec1 quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n li\u00ean quan.<\/span><\/p>\n

S\u1ed1 ti\u1ec1n ph\u00ed c\u00f2n l\u1ea1i (30%), t\u1ed5 ch\u1ee9c thu ph\u00ed n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, m\u1ee5c, ti\u1ec3u m\u1ee5c t\u01b0<\/span>\u01a1ng \u1ee9ng c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

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

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1\u00a029\/2009\/TT-BTC\u00a0ng\u00e0y 10 th\u00e1ng 2 n\u0103m 2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n li\u00ean quan.<\/span><\/p>\n

2. C\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, ch\u1ee9ng t\u1eeb thu, c\u00f4ng khai ch\u1ebf \u0111\u1ed9 thu ph\u00ed kh\u00f4ng \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0120\/2016\/N\u0110-CP\u00a0ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC\u00a0n<\/span>g\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a083\/2013\/N\u0110-CP\u00a0ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7; Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/span><\/p>\n

3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k<\/span>\u1ecbp th\u1eddi v\u1ec1 B<\/span>\u1ed9\u00a0T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, h\u01b0\u1edbng d\u1eabn b\u1ed5 sung<\/span>.\/.<\/p>\n\n\n\n
\nN\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed t<\/span>h\u01b0;
\n\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\n\u2013 C\u00f4ng b\u00e1o;
\n\u2013 Website Ch\u00ednh ph\u1ee7;
\n\u2013\u00a0<\/span>\u1ee6y\u00a0ban nh\u00e2n d\u00e2n, C\u1ee5c Thu\u1ebf, S<\/span>\u1edf\u00a0T\u00e0i ch\u00ednh, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t<\/span>\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
\n\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\n\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n\u2013 Website B\u1ed9 T\u00e0i ch\u00ednh;
\n\u2013 L\u01b0u: VT, V\u1ee5 CST (CST 5).<\/span>\n<\/td>\n		\n

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

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

\u00bb \u0110\u0103ng k\u00fd b\u1ea3n quy\u1ec1n t\u00e1c gi\u1ea3 \u1edf \u0111\u00e2u?<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

h\u00f4ng t\u01b0 211\/2016\/TT-BTC m\u1ee9c thu qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng ph\u00ed \u0111\u0103ng k\u00fd quy\u1ec1n t\u00e1c gi\u1ea3 quy\u1ec1n li\u00ean quan 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: 211\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y\u00a010\u00a0th\u00e1ng 11\u00a0n\u0103m 2016 TH\u00d4NG T\u01af QUY \u0110\u1ecaNH M\u1ee8C THU, CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P, QU\u1ea2N […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/8554"}],"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=8554"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/8554\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=8554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=8554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=8554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}