{"id":17793,"date":"2010-05-12T08:05:03","date_gmt":"2010-05-12T08:05:03","guid":{"rendered":""},"modified":"2010-05-12T08:05:03","modified_gmt":"2010-05-12T08:05:03","slug":"thong-tu-huong-dan-ve-le-phi-truoc-ba","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=17793","title":{"rendered":"Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1"},"content":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

___________<\/o:p><\/SPAN><\/P>

S\u1ed1 68<\/B>\/2010\/TT-BTC<\/o:p><\/SPAN><\/P>

 <\/o:p><\/SPAN><\/P><\/TD>

C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/st1:place><\/st1:country-region><\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

__________________________<\/o:p><\/SPAN><\/P>

H\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 4 n\u0103m 2010<\/SPAN><\/I><\/o:p><\/SPAN><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV>

 <\/o:p><\/SPAN><\/P>

TH\u00d4NG T\u01af
<\/SPAN><\/B>H\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

_____________________<\/o:p><\/SPAN><\/P>

 <\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh; <\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea5t \u0111ai 2003 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh; <\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 176\/1999\/N\u0110-CP ng\u00e0y 21\/12\/1999 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/o:p><\/SPAN><\/P>

 C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP ng\u00e0y 29\/07\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 176\/1999\/N\u0110-CP ng\u00e0y 21\/12\/1999 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 47\/2003\/N\u0110-CP ng\u00e0y 12\/5\/2003 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1; <\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 245\/2003\/Q\u0110-TTg ng\u00e0y 18\/11\/2003 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u1edf c\u00e1c x\u00e3 thu\u1ed9c Ch\u01b0\u01a1ng tr\u00ecnh 135 v\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u1edf T\u00e2y Nguy\u00ean;<\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/o:p><\/SPAN><\/P>

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 <\/I><\/B>nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

 <\/o:p><\/SPAN><\/P>

Ch\u01b0\u01a1ng I<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

  PH\u1ea0M VI \u00c1P D\u1ee4NG<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 1. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Nh\u00e0, \u0111\u1ea5t:<\/o:p><\/SPAN><\/P>

a) Nh\u00e0, g\u1ed3m: nh\u00e0 \u1edf, nh\u00e0 l\u00e0m vi\u1ec7c, nh\u00e0 x\u01b0\u1edfng, nh\u00e0 kho, c\u1eeda h\u00e0ng, c\u1eeda hi\u1ec7u v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac kh\u00e1c.<\/o:p><\/SPAN><\/P>

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

 2. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, g\u1ed3m: ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u01a1 gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u01a1 gi\u1edbi \u0111\u01b0\u1eddng thu\u1ef7, ph\u01b0\u01a1ng ti\u1ec7n  \u0111\u00e1nh b\u1eaft v\u00e0 v\u1eadn chuy\u1ec3n thu\u1ef7 s\u1ea3n, c\u1ee5 th\u1ec3:<\/o:p><\/SPAN><\/P>

a) T\u00e0u thu\u1ef7, k\u1ec3 c\u1ea3 s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y, v\u1ecf  ho\u1eb7c t\u1ed5ng th\u00e0nh m\u00e1y t\u00e0u thu\u1ef7.<\/o:p><\/SPAN><\/P>

b) Thuy\u1ec1n g\u1eafn m\u00e1y.<\/o:p><\/SPAN><\/P>

c) Xe \u00d4 t\u00f4 l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u01a1 gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9 c\u00f3 t\u1eeb 4 b\u00e1nh tr\u1edf l\u00ean thu\u1ed9c lo\u1ea1i ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt giao th\u00f4ng \u0111\u01b0\u1eddng b\u1ed9 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh; khung ho\u1eb7c t\u1ed5ng th\u00e0nh m\u00e1y xe \u00f4 t\u00f4 thay th\u1ebf. Tr\u1eeb c\u00e1c m\u00e1y, thi\u1ebft b\u1ecb kh\u00f4ng ph\u1ea3i l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, nh\u01b0: xe lu, c\u1ea7n c\u1ea9u, m\u00e1y x\u00fac, m\u00e1y \u1ee7i, xe m\u00e1y n\u00f4ng l\u00e2m nghi\u1ec7p (m\u00e1y c\u00e0y, m\u00e1y b\u1eeba, m\u00e1y x\u1edbi, m\u00e1y l\u00e0m c\u1ecf, m\u00e1y tu\u1ed1t l\u00faa, m\u00e1y k\u00e9o…) v\u00e0 c\u00e1c m\u00e1y, c\u00e1c thi\u1ebft b\u1ecb kh\u00e1c  <\/I><\/B>kh\u00f4ng ph\u1ea3i l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i.<\/o:p><\/SPAN><\/P>

d) Xe m\u00e1y, g\u1ed3m: xe m\u00f4 t\u00f4 hai b\u00e1nh, xe <\/I><\/B>m\u00f4 t\u00f4 ba b\u00e1nh, xe g\u1eafn m\u00e1y v\u00e0 c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Giao th\u00f4ng \u0111\u01b0\u1eddng b\u1ed9 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh; khung ho\u1eb7c t\u1ed5ng th\u00e0nh m\u00e1y xe m\u00e1y.<\/o:p><\/SPAN><\/P>

V\u1ecf, khung (g\u1ecdi chung l\u00e0 khung), t\u1ed5ng th\u00e0nh m\u00e1y ph\u1ea3i ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u00eau t\u1ea1i \u0111i\u1ec3m a, c, d kho\u1ea3n n\u00e0y l\u00e0 c\u00e1c khung, t\u1ed5ng th\u00e0nh m\u00e1y thay th\u1ebf c\u00f3 s\u1ed1 khung, s\u1ed1 m\u00e1y kh\u00e1c v\u1edbi s\u1ed1 khung, s\u1ed1 m\u00e1y c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn s\u1edf h\u1eefu, s\u1eed d\u1ee5ng m\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p c\u1ea3i t\u1ea1o, s\u1eeda ch\u1eefa khung, m\u00e1y ho\u1eb7c ch\u1ec9 thay th\u00e2n m\u00e1y (blok) nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i s\u1ed1 khung, s\u1ed1 m\u00e1y, kh\u00f4ng thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng ph\u1ea3i ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

3. S\u00fang s\u0103n, s\u00fang th\u1ec3 thao. <\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/SPAN><\/B> <\/o:p><\/SPAN><\/P>

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, k\u1ec3 c\u1ea3 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam (nay l\u00e0 Lu\u1eadt \u0110\u1ea7u t\u01b0) <\/I><\/B>ho\u1eb7c kh\u00f4ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, c\u00f3 c\u00e1c t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u00eau t\u1ea1i \u0110i\u1ec1u 1 <\/I><\/B>Th\u00f4ng t\u01b0 n\u00e0y, ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p n\u00eau t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y).<\/B><\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam<\/st1:place><\/st1:country-region> k\u00fd k\u1ebft, tham gia ho\u1eb7c tho\u1ea3 thu\u1eadn c\u00f3 quy \u0111\u1ecbnh kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3. <\/o:p><\/SPAN><\/P>

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

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/o:p><\/SPAN><\/P>

 1. Nh\u00e0, \u0111\u1ea5t l\u00e0 tr\u1ee5 s\u1edf c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 v\u00e0 nh\u00e0 \u1edf c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan ngo\u1ea1i giao, <\/I><\/B>c\u01a1 quan l\u00e3nh s\u1ef1 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/st1:place><\/st1:country-region>.<\/o:p><\/SPAN><\/P>

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

 2. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, s\u00fang s\u0103n, s\u00fang th\u1ec3 thao c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i sau \u0111\u00e2y:<\/o:p><\/SPAN><\/P>

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

b) Vi\u00ean ch\u1ee9c ngo\u1ea1i giao, vi\u00ean ch\u1ee9c l\u00e3nh s\u1ef1, nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh k\u1ef9 thu\u1eadt c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao v\u00e0 c\u01a1 quan l\u00e3nh s\u1ef1 n\u01b0\u1edbc ngo\u00e0i, th\u00e0nh vi\u00ean c\u01a1 quan c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c v\u00e0 th\u00e0nh vi\u00ean c\u1ee7a gia \u0111\u00ecnh h\u1ecd kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c B\u1ed9 Ngo\u1ea1i giao Vi\u1ec7t Nam ho\u1eb7c c\u01a1 quan ngo\u1ea1i v\u1ee5 \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c B\u1ed9 Ngo\u1ea1i giao u\u1ef7 quy\u1ec1n c\u1ea5p ch\u1ee9ng minh th\u01b0 ngo\u1ea1i giao ho\u1eb7c ch\u1ee9ng minh th\u01b0 c\u00f4ng v\u1ee5. <\/o:p><\/SPAN><\/P>

c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00e1c (c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf li\u00ean Ch\u00ednh ph\u1ee7 ngo\u00e0i h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c, c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c phi Ch\u00ednh ph\u1ee7, c\u00e1c \u0111o\u00e0n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, th\u00e0nh vi\u00ean c\u1ee7a c\u01a1 quan v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c) kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i \u0111i\u1ec3m a, b kho\u1ea3n n\u00e0y, nh\u01b0ng theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam k\u00fd k\u1ebft, tham gia ho\u1eb7c tho\u1ea3 thu\u1eadn c\u00f3 quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed) th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u0111\u00f3. <\/o:p><\/SPAN><\/P>

Theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam k\u00fd k\u1ebft, tham gia ho\u1eb7c tho\u1ea3 thu\u1eadn, n\u1ebfu quy \u0111\u1ecbnh kh\u00f4ng thu ho\u1eb7c mi\u1ec5n thu ph\u00ed, l\u1ec7 ph\u00ed (n\u00f3i chung) ho\u1eb7c l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u00f3i ri\u00eang), \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u00eda Vi\u1ec7t nam th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n (ho\u1eb7c Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n) l\u00e0 ph\u00eda Vi\u1ec7t nam c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thu\u1ed9c Ch\u01b0\u01a1ng tr\u00ecnh, D\u1ef1 \u00e1n \u0111\u00e3 k\u00fd k\u1ebft.<\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y, ng\u01b0\u1eddi k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan Thu\u1ebf: Hi\u1ec7p \u0111\u1ecbnh ho\u1eb7c tho\u1ea3 thu\u1eadn gi\u1eefa Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam<\/st1:country-region><\/st1:place> v\u1edbi Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i (b\u1ea3n sao th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn). <\/o:p><\/SPAN><\/P>

d) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u1eb7c bi\u1ec7t v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c m\u00e0 Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam c\u00f3 v\u0103n b\u1ea3n ri\u00eang quy \u0111\u1ecbnh mi\u1ec5n thu ho\u1eb7c kh\u00f4ng thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n \u0111\u00f3 v\u00e0 ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 kh\u00f4ng ph\u1ea3i cung c\u1ea5p b\u1ea3n sao hi\u1ec7p \u0111\u1ecbnh ho\u1eb7c tho\u1ea3 thu\u1eadn gi\u1eefa Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1edbi Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i.<\/o:p><\/SPAN><\/P>

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

a) \u0110\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p  \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y).<\/o:p><\/SPAN><\/P>

b) \u0110\u1ea5t s\u1eed d\u1ee5ng th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n, nghi\u00ean c\u1ee9u khoa h\u1ecdc theo gi\u1ea5y ph\u00e9p c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/o:p><\/SPAN><\/P>

c) \u0110\u1ea5t s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng thu\u1ef7 s\u1ea3n v\u00e0 l\u00e0m mu\u1ed1i. <\/o:p><\/SPAN><\/P>

d) \u0110\u1ea5t x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u00e0 \u0111\u00e3 n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng nh\u00e0 nh\u01b0ng kh\u00f4ng b\u00e1n m\u00e0 s\u1eed d\u1ee5ng <\/I><\/B>\u0111\u1ec3 \u1edf,<\/I><\/B> \u0111\u1ec3 kinh doanh nh\u00e0 ngh\u1ec9, kh\u00e1ch s\u1ea1n ho\u1eb7c cho thu\u00ea nh\u00e0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c); \u0111\u1ea5t \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ea5t trong hay ngo\u00e0i khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t.<\/o:p><\/SPAN><\/P>

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u0111\u1ea5t n\u00eau t\u1ea1i Kho\u1ea3n n\u00e0y ph\u1ea3i c\u00f3: Quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n), ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n v\u1ec1 vi\u1ec7c giao \u0111\u1ea5t s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng thu\u1ef7 s\u1ea3n v\u00e0 l\u00e0m mu\u1ed1i (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u00eau t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y).<\/o:p><\/SPAN><\/P>

4. \u0110\u1ea5t n\u00f4ng nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t gi\u1eefa c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n theo ch\u1ee7 tr\u01b0\u01a1ng chung v\u1ec1 \u201cd\u1ed3n \u0111i\u1ec1n \u0111\u1ed5i th\u1eeda\u201d theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 102 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2004\/N\u0110-CP.<\/o:p><\/SPAN><\/P>

5. \u0110\u1ea5t thu\u00ea c\u1ee7a nh\u00e0 n\u01b0\u1edbc ho\u1eb7c thu\u00ea c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p.<\/o:p><\/SPAN><\/P>

6. \u0110\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u1ed9ng \u0111\u1ed3ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00f4n gi\u00e1o, c\u01a1 s\u1edf t\u00edn ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng, bao g\u1ed3m: <\/o:p><\/SPAN><\/P>

a) \u0110\u1ea5t c\u00f3 c\u00f4ng tr\u00ecnh l\u00e0 ch\u00f9a, nh\u00e0 th\u1edd, th\u00e1nh th\u1ea5t, th\u00e1nh vi\u1ec7n, tu vi\u1ec7n, tr\u01b0\u1eddng h\u1ecdc, tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c v\u00e0 c\u00e1c c\u01a1 s\u1edf kh\u00e1c c\u1ee7a t\u00f4n gi\u00e1o do c\u00e1c c\u01a1 s\u1edf  t\u00f4n gi\u00e1o s\u1eed d\u1ee5ng; <\/o:p><\/SPAN><\/P>

b) \u0110\u1ea5t c\u00f3 c\u00f4ng tr\u00ecnh l\u00e0 \u0111\u00ecnh, \u0111\u1ec1n, mi\u1ebfu, am (tr\u1eeb \u0111\u1ea5t s\u1eed d\u1ee5ng l\u00e0m nh\u00e0 th\u1edd h\u1ecd, nh\u00e0 th\u1edd, t\u1eeb \u0111\u01b0\u1eddng, \u0111i\u1ec7n th\u1edd,.v.v. c\u1ee7a m\u1ed9t d\u00f2ng h\u1ecd, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n); <\/o:p><\/SPAN><\/P>

c) \u0110\u1ea5t l\u00e0m ngh\u0129a trang, ngh\u0129a \u0111\u1ecba.<\/o:p><\/SPAN><\/P>

 7. Nh\u00e0 \u0111\u1ea5t, t\u00e0i s\u1ea3n chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh.<\/o:p><\/SPAN><\/P>

8. Nh\u00e0, \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 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 ch\u00ednh tr\u1ecb <\/I><\/B>x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, <\/I><\/B>t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i-ngh\u1ec1 nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/o:p><\/SPAN><\/P>

9. Nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng (k\u1ec3 c\u1ea3 nh\u00e0 \u0111\u1ea5t mua b\u1eb1ng ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3) khi nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i nh\u00e0, \u0111\u1ea5t m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb thu h\u1ed3i nh\u00e0, \u0111\u1ea5t \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1  (ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p, ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).  <\/I><\/B> <\/o:p><\/SPAN><\/P>

10. Nh\u00e0 \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp th\u00f4ng qua h\u00ecnh th\u1ee9c ph\u00e1t tri\u1ec3n nh\u00e0 \u1edf ri\u00eang l\u1ebb theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, Kho\u1ea3n 2, \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 90\/2006\/N\u0110-CP ng\u00e0y 06\/9\/2006 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;<\/o:p><\/SPAN><\/P>

11. T\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn s\u1edf h\u1eefu, s\u1eed d\u1ee5ng khi \u0111\u0103ng k\u00fd l\u1ea1i quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn s\u1edf h\u1eefu, s\u1eed d\u1ee5ng chung c\u1ee7a h\u1ed9 gia \u0111\u00ecnh (\u0111\u1ed3ng \u0111\u1ee9ng t\u00ean ch\u1ee7 s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n trong gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n) khi ph\u00e2n chia t\u00e0i s\u1ea3n \u0111\u00f3 cho nh\u1eefng ng\u01b0\u1eddi trong h\u1ed9 gia \u0111\u00ecnh th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c chia t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

\u0110\u1ed1i v\u1edbi gi\u1ea5y ch\u1ee9ng nh\u1eadn s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n ch\u1ec9 do m\u1ed9t ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu, s\u1eed d\u1ee5ng chung c\u1ee7a h\u1ed9 gia \u0111\u00ecnh. Tuy nhi\u00ean, \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf Vi\u1ec7t Nam, n\u1ebfu ch\u1ee7 t\u00e0i s\u1ea3n chuy\u1ec3n giao t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh cho v\u1ee3 (ch\u1ed3ng), cha m\u1eb9 (k\u1ec3 c\u1ea3 cha nu\u00f4i, m\u1eb9 nu\u00f4i, cha m\u1eb9 ch\u1ed3ng, cha m\u1eb9 v\u1ee3), con (k\u1ec3 c\u1ea3 con nu\u00f4i, con d\u00e2u, con r\u1ec3) th\u00ec ng\u01b0\u1eddi nh\u1eadn t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

12. T\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p theo ch\u00ednh s\u00e1ch ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n) sau \u0111\u00f3 chuy\u1ec3n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/o:p><\/SPAN><\/P>

a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111em t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh g\u00f3p v\u1ed1n v\u00e0o t\u1ed5 ch\u1ee9c li\u00ean doanh, h\u1ee3p doanh c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n (doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n…) v\u00e0 t\u1ed5 ch\u1ee9c li\u00ean doanh, h\u1ee3p doanh \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3; ho\u1eb7c khi c\u00e1c t\u1ed5 ch\u1ee9c li\u00ean doanh, h\u1ee3p doanh gi\u1ea3i th\u1ec3, ph\u00e2n chia t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00e0nh vi\u00ean \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng.<\/o:p><\/SPAN><\/P>

b) X\u00e3 vi\u00ean h\u1ee3p t\u00e1c x\u00e3 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n v\u00e0o h\u1ee3p t\u00e1c x\u00e3 ho\u1eb7c x\u00e3 vi\u00ean h\u1ee3p t\u00e1c x\u00e3 nh\u1eadn t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia sau khi ra kh\u1ecfi h\u1ee3p t\u00e1c x\u00e3.  <\/o:p><\/SPAN><\/P>

c) T\u1ed5ng c\u00f4ng ty, c\u00f4ng ty, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 <\/B>\u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh cho c\u00e1c \u0111\u01a1n v\u1ecb (kh\u00f4ng k\u1ec3 c\u00e1 nh\u00e2n) th\u00e0nh vi\u00ean ho\u1eb7c \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean v\u1edbi nhau theo h\u00ecnh th\u1ee9c ghi t\u0103ng, ghi gi\u1ea3m v\u1ed1n, ho\u1eb7c <\/B>c\u01a1 quan, \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n trong n\u1ed9i b\u1ed9 m\u1ed9t c\u01a1 quan, \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa t\u1ed5ng c\u00f4ng ty, c\u00f4ng ty, doanh nghi\u1ec7p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n kinh t\u1ebf \u0111\u1ed9c l\u1eadp ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n kinh t\u1ebf \u0111\u1ed9c l\u1eadp v\u1edbi nhau, nh\u01b0ng kh\u00f4ng theo h\u00ecnh th\u1ee9c ghi t\u0103ng, ghi gi\u1ea3m v\u1ed1n m\u00e0 theo ph\u01b0\u01a1ng th\u1ee9c mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng, trao \u0111\u1ed5i ho\u1eb7c \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n gi\u1eefa c\u01a1 quan, \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n n\u00e0y v\u1edbi c\u01a1 quan, \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n kh\u00e1c (\u0111\u1ed1i v\u1edbi h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p) th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

d) T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia hay g\u00f3p do: chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, \u0111\u1ed5i t\u00ean t\u1ed5 ch\u1ee9c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (n\u1ebfu \u0111\u1ed5i t\u00ean \u0111\u1ed3ng th\u1eddi \u0111\u1ed5i ch\u1ee7 t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, nh\u01b0: thay s\u00e1ng l\u1eadp vi\u00ean c\u0169 b\u1eb1ng s\u00e1ng l\u1eadp vi\u00ean m\u1edbi, chuy\u1ec3n \u0111\u1ed5i t\u1eeb C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean ho\u1eb7c c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00e0nh c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean)<\/o:p><\/SPAN><\/P>

13. T\u00e0i s\u1ea3n chuy\u1ec3n \u0111\u1ebfn \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1eed d\u1ee5ng m\u00e0 kh\u00f4ng thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ee7 t\u00e0i s\u1ea3n xu\u1ea5t tr\u00ecnh cho c\u01a1 quan Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n Gi\u1ea5y \u0111\u0103ng k\u00fd s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n (Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n thu\u1ef7 ho\u1eb7c \u0110\u0103ng k\u00fd m\u00f4 t\u00f4, xe m\u00e1y ho\u1eb7c \u0110\u0103ng k\u00fd \u00f4 t\u00f4 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p…) k\u00e8m theo h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n do c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd n\u01a1i chuy\u1ec3n \u0111i  tr\u1ea3 l\u1ea1i  ph\u00f9 h\u1ee3p v\u1ec1 t\u00ean ch\u1ee7 t\u00e0i s\u1ea3n, \u0111\u1ecba ch\u1ec9 n\u01a1i \u0111\u0103ng k\u00fd (n\u01a1i chuy\u1ec3n \u0111i). <\/S><\/o:p><\/SPAN><\/P>

14. Nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, nh\u00e0 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 mang t\u00ednh ch\u1ea5t nh\u00e2n \u0111\u1ea1o t\u01b0\u01a1ng t\u1ef1 theo c\u00e1c ch\u1ee7 tr\u01b0\u01a1ng Quy\u1ebft \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc t\u1eeb c\u1ea5p huy\u1ec7n tr\u1edf l\u00ean, <\/I><\/B>bao g\u1ed3m c\u1ea3 \u0111\u1ea5t k\u00e8m theo nh\u00e0 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng mang t\u00ean ng\u01b0\u1eddi \u0111\u01b0\u1ee3c t\u1eb7ng.<\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ea7n c\u00f3 gi\u1ea5y t\u1edd chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng nh\u00e0, \u0111\u1ea5t gi\u1eefa b\u00ean t\u1eb7ng v\u00e0 b\u00ean \u0111\u01b0\u1ee3c t\u1eb7ng (b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c c\u1ee7a UBND x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n).<\/o:p><\/SPAN><\/P>

15. Xe chuy\u00ean d\u00f9ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch sau \u0111\u00e2y:<\/o:p><\/SPAN><\/P>

a) Xe c\u1ee9u ho\u1ea3;<\/o:p><\/SPAN><\/P>

b) Xe c\u1ee9u th\u01b0\u01a1ng;<\/o:p><\/SPAN><\/P>

c) Xe ch\u1edf r\u00e1c (k\u1ec3 c\u1ea3 xe ch\u1edf <\/I><\/B>c\u00e1c t\u1ea1p ch\u1ea5t kh\u00e1c trong x\u1eed l\u00fd v\u1ec7 sinh, m\u00f4i tr\u01b0\u1eddng), xe t\u01b0\u1edbi n\u01b0\u1edbc, r\u1eeda \u0111\u01b0\u1eddng (k\u1ec3 c\u1ea3 xe h\u00fat r\u00e1c, h\u00fat b\u1ee5i v\u1ec7 sinh \u0111\u01b0\u1eddng s\u00e1);<\/o:p><\/SPAN><\/P>

d) Xe chuy\u00ean d\u00f9ng cho th\u01b0\u01a1ng binh, b\u1ec7nh binh, ng\u01b0\u1eddi t\u00e0n t\u1eadt \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu t\u00ean th\u01b0\u01a1ng binh, b\u1ec7nh binh, ng\u01b0\u1eddi t\u00e0n t\u1eadt.<\/o:p><\/SPAN><\/P>

  Xe chuy\u00ean d\u00f9ng n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y (15) l\u00e0 xe c\u00f3 l\u1eafp \u0111\u1eb7t c\u00e1c thi\u1ebft b\u1ecb \u0111\u1ed3ng b\u1ed9 chuy\u00ean d\u00f9ng, nh\u01b0: b\u1ed3n chuy\u00ean d\u00f9ng ch\u1ee9a n\u01b0\u1edbc ho\u1eb7c ho\u00e1 ch\u1ea5t v\u00e0 v\u00f2i phun (\u0111\u1ed1i v\u1edbi xe c\u1ee9u ho\u1ea3, xe r\u1eeda \u0111\u01b0\u1eddng), b\u0103ng ca, c\u00f2i \u1ee7 (\u0111\u1ed1i v\u1edbi xe c\u1ee9u th\u01b0\u01a1ng), th\u00f9ng \u00e9p r\u00e1c ho\u1eb7c c\u00e1c b\u1ed9 ph\u1eadn c\u1ea7n c\u1ea9u, m\u00e1y c\u1ea9u, x\u00fac r\u00e1c (\u0111\u1ed1i v\u1edbi xe ch\u1edf r\u00e1c), xe 3 b\u00e1nh g\u1eafn m\u00e1y (\u0111\u1ed1i v\u1edbi xe chuy\u00ean d\u00f9ng cho th\u01b0\u01a1ng binh, b\u1ec7nh binh, ng\u01b0\u1eddi t\u00e0n t\u1eadt).<\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c xe chuy\u00ean d\u00f9ng n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea3i t\u1ea1o th\u00e0nh c\u00e1c xe kh\u00f4ng chuy\u00ean d\u00f9ng nh\u01b0: xe v\u1eadn t\u1ea3i h\u00e0ng ho\u00e1, xe v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, xe \u00f4 t\u00f4 con, xe m\u00f4 t\u00f4 2 b\u00e1nh c\u00e1c lo\u1ea1i, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, \u0111\u1ec1u ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

 16. V\u1ecf t\u00e0u v\u00e0 t\u1ed5ng th\u00e0nh m\u00e1y t\u00e0u thu\u1ef7, khung \u00f4 t\u00f4 v\u00e0 t\u1ed5ng th\u00e0nh m\u00e1y \u00f4 t\u00f4, khung xe m\u00e1y v\u00e0 t\u1ed5ng th\u00e0nh m\u00e1y xe m\u00e1y thay th\u1ebf ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i trong th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 g\u1ed3m:<\/o:p><\/SPAN><\/P>

– B\u1ea3n sao gi\u1ea5y b\u1ea3o h\u00e0nh t\u00e0i s\u1ea3n.<\/o:p><\/SPAN><\/P>

– Phi\u1ebfu xu\u1ea5t kho t\u00e0i s\u1ea3n thay th\u1ebf, k\u00e8m theo gi\u1ea5y thu h\u1ed3i t\u00e0i s\u1ea3n c\u0169 c\u1ee7a ng\u01b0\u1eddi b\u00e1n c\u1ea5p cho ng\u01b0\u1eddi mua.<\/o:p><\/SPAN><\/P>

17. T\u00e0i s\u1ea3n l\u00e0 h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 4. Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP vi\u1ec7c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau: <\/o:p><\/SPAN><\/P>

1. Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi: nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 ngh\u00e8o; nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u1edf c\u00e1c x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n thu\u1ed9c v\u00f9ng kh\u00f3 kh\u0103n. Trong \u0111\u00f3:<\/o:p><\/SPAN><\/P>

a) H\u1ed9 ngh\u00e8o l\u00e0 h\u1ed9 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9) c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 h\u1ed9 ngh\u00e8o do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ho\u1eb7c \u0111\u01b0\u1ee3c \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n (c\u1ea5p x\u00e3) n\u01a1i c\u01b0 tr\u00fa x\u00e1c nh\u1eadn l\u00e0 h\u1ed9 ngh\u00e8o theo quy \u0111\u1ecbnh v\u1ec1 chu\u1ea9n ngh\u00e8o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/o:p><\/SPAN><\/P>

b) Nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh c\u00f3 v\u1ee3 ho\u1eb7c ch\u1ed3ng ho\u1eb7c c\u1ea3 hai v\u1ee3 ch\u1ed3ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, v\u00e0 h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n l\u00e0  ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1.<\/o:p><\/SPAN><\/P>

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

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n khi k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec k\u00e8m theo h\u1ed3 s\u01a1 v\u1ec1 ngu\u1ed3n g\u1ed1c nh\u00e0 \u0111\u1ea5t c\u00f2n <\/I><\/B>ph\u1ea3i c\u00f3:  X\u00e1c nh\u1eadn c\u1ee7a UBND x\u00e3 ph\u01b0\u1eddng n\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa ho\u1eb7c b\u1ea3n sao h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa ch\u1ee9ng minh h\u1ed9 gia \u0111\u00ecnh c\u00f3 v\u1ee3 ho\u1eb7c ch\u1ed3ng ho\u1eb7c c\u1ea3 hai v\u1ee3 ch\u1ed3ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1; ho\u1eb7c gi\u1ea5y t\u1edd ch\u1ee9ng minh c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1.<\/o:p><\/SPAN><\/P>

2.  Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi: Ph\u01b0\u01a1ng ti\u1ec7n thu\u1ef7 n\u1ed9i \u0111\u1ecba (bao g\u1ed3m c\u1ea3 t\u00e0u c\u00e1) kh\u00f4ng c\u00f3 \u0111\u1ed9ng c\u01a1, tr\u1ecdng t\u1ea3i to\u00e0n ph\u1ea7n \u0111\u1ebfn 15 t\u1ea5n ho\u1eb7c ph\u01b0\u01a1ng ti\u1ec7n c\u00f3 \u0111\u1ed9ng c\u01a1 t\u1ed5ng c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh \u0111\u1ebfn 15 m\u00e3 l\u1ef1c (CV) ho\u1eb7c ph\u01b0\u01a1ng ti\u1ec7n c\u00f3 s\u1ee9c ch\u1edf ng\u01b0\u1eddi \u0111\u1ebfn 12 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt giao th\u00f4ng \u0111\u01b0\u1eddng thu\u1ef7 n\u1ed9i \u0111\u1ecba v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh <\/I><\/B>(k\u1ec3 c\u1ea3 v\u1ecf v\u00e0 t\u1ed5ng th\u00e0nh m\u00e1y t\u01b0\u01a1ng \u1ee9ng l\u1eafp thay th\u1ebf v\u00e0o c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n n\u00e0y).<\/o:p><\/SPAN><\/P>

3. Nh\u00e0, \u0111\u1ea5t thu\u1ed9c quy\u1ec1n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t  v\u00e0o m\u1ee5c \u0111\u00edch x\u00e3 h\u1ed9i, d\u00e2n s\u1ed1, gia \u0111\u00ecnh, b\u1ea3o v\u1ec7 ch\u0103m s\u00f3c tr\u1ebb em theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 53\/2006\/N\u0110-CP ng\u00e0y 25\/5\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n c\u00e1c c\u01a1 s\u1edf cung \u1ee9ng d\u1ecbch v\u1ee5 ngo\u00e0i c\u00f4ng l\u1eadp. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt doanh nghi\u1ec7p s\u1eed d\u1ee5ng nh\u00e0, \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch n\u00eau tr\u00ean, ho\u1eb7c c\u00e1c c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng s\u1eed d\u1ee5ng nh\u00e0, \u0111\u1ea5t \u0111\u00f3 v\u00e0o m\u1ee5c \u0111\u00edch ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u1eb7c b\u1ecb truy thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh.<\/o:p><\/SPAN><\/P>

4. Nh\u00e0, \u0111\u1ea5t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2008\/N\u0110-CP ng\u00e0y 30\/05\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch x\u00e3 h\u1ed9i ho\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, d\u1ea1y ngh\u1ec1, yt\u1ebf, v\u0103n ho\u00e1, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng. <\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p  n\u1ebfu c\u00e1c \u0111\u01a1n v\u1ecb  \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft \u01b0u \u0111\u00e3i mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, \u0111\u00e3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng s\u1eed d\u1ee5ng nh\u00e0, \u0111\u1ea5t \u0111\u00f3 v\u00e0o \u0111\u00fang m\u1ee5c \u0111\u00edch ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i b\u1ecb truy thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

5. Th\u1ee7 t\u1ee5c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c I ph\u1ea7n E <\/I><\/B>Th\u00f4ng t\u01b0 s\u1ed1 60\/2007\/TT-BTC ng\u00e0y 14\/06\/2007 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 v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25\/5\/2007 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. <\/o:p><\/SPAN><\/P>

C\u01a1 quan thu\u1ebf sau khi ki\u1ec3m tra h\u1ed3 s\u01a1 n\u1ebfu x\u00e1c \u0111\u1ecbnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p  mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec ghi x\u00e1c nh\u1eadn \u201cTr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh\u201d v\u00e0o T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (ph\u1ea7n ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf) ho\u1eb7c ghi  v\u00e0o Th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf).<\/o:p><\/SPAN><\/P>

 \u0110i\u1ec1u 5. Ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/B><\/o:p><\/SPAN><\/P>

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

 H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf m\u00e0 ch\u01b0a n\u1ed9p ho\u1eb7c n\u1ed9p ch\u01b0a \u0111\u1ee7 s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u00f2n ch\u01b0a n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y:<\/o:p><\/SPAN><\/P>

a) Nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y) <\/I><\/B><\/SPAN>thu\u1ed9c Ch\u01b0\u01a1ng tr\u00ecnh ph\u00e1t tri\u1ec3n kinh t\u1ebf-x\u00e3 h\u1ed9i c\u00e1c x\u00e3 \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, mi\u1ec1n n\u00fai, v\u00f9ng s\u00e2u, v\u00f9ng xa theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 135\/1998\/Q\u0110-TTg ng\u00e0y 31\/7\/1998 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 (g\u1ecdi chung l\u00e0 Ch\u01b0\u01a1ng tr\u00ecnh 135) v\u00e0 <\/SPAN>\u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 ho\u00e1 t\u1ea1i c\u00e1c quy\u1ebft \u0111\u1ecbnh kh\u00e1c c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c ph\u00ea duy\u1ec7t c\u00e1c x\u00e3 \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n c\u1ee7a Ch\u01b0\u01a1ng tr\u00ecnh ph\u00e1t tri\u1ec3n kinh t\u1ebf-x\u00e3 h\u1ed9i c\u00e1c x\u00e3 \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, v\u00f9ng \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c mi\u1ec1n n\u00fai, bi\u00ean gi\u1edbi v\u00e0 v\u00f9ng s\u00e2u, v\u00f9ng xa v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u01b0\u1edbng d\u1eabn thi h\u00e0nh (n\u1ebfu c\u00f3).<\/SPAN> <\/S><\/o:p><\/SPAN><\/P>

b) \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00e1c \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/o:p><\/SPAN><\/P>

2. Kh\u00f4ng \u00e1p d\u1ee5ng ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u n\u00e0y trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/o:p><\/SPAN><\/SPAN><\/P>

a) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng nh\u00e0, \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c ngo\u00e0i m\u1ee5c \u0111\u00edch nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf, nh\u01b0: nh\u00e0, \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5  (nh\u00e0 ngh\u1ec9, kh\u00e1ch s\u1ea1n, c\u1eeda h\u00e0ng, c\u1eeda hi\u1ec7u, nh\u00e0 kho, nh\u00e0 l\u00e0m vi\u1ec7c, tr\u1ee5 s\u1edf c\u00f4ng ty…); tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh g\u1eafn li\u1ec1n v\u1edbi nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf.<\/o:p><\/SPAN><\/SPAN><\/P>

b) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1  quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u n\u00e0y m\u00e0 \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec kh\u00f4ng ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u00e3 n\u1ed9p \u0111\u1ec3 chuy\u1ec3n sang ghi n\u1ee3.<\/o:p><\/SPAN><\/SPAN><\/P>

3. Th\u1ee7 t\u1ee5c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u01b0 sau:<\/o:p><\/SPAN><\/SPAN><\/P>

a) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf n\u00eau t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 (trong \u0111\u00f3 c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u00eau t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u n\u00e0y) t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 122 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2004\/N\u0110-CP. <\/SPAN><\/o:p><\/SPAN><\/P>

b) C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf ki\u1ec3m tra h\u1ed3 s\u01a1, n\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf n\u00eau t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u n\u00e0y th\u00ec ghi  v\u00e0o gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf: “N\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1” tr\u01b0\u1edbc khi c\u1ea5p cho ch\u1ee7 s\u1edf h\u1eefu, s\u1eed d\u1ee5ng nh\u00e0 \u0111\u1ea5t.<\/SPAN><\/o:p><\/SPAN><\/P>

4. \u0110\u1ed1i v\u1edbi nh\u1eefng nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng m\u00e0 tr\u00ean gi\u1ea5y \u0111\u00f3 c\u00f3 ghi “N\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1” th\u00ec khi<\/SPAN> th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n \u0111\u1ed5i nh\u00e0, \u0111\u1ea5t \u0111\u00f3 ph\u1ea3i n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f2n ghi n\u1ee3 tr\u01b0\u1edbc khi chuy\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n \u0111\u1ed5i theo gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f2n ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n \u0111\u1ed5i quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n h\u1ed3 s\u01a1, k\u00e8m theo “Phi\u1ebfu chuy\u1ec3n th\u00f4ng tin \u0111\u1ecba ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh” sang cho c\u01a1 quan Thu\u1ebf \u0111\u1ec3 t\u00ednh v\u00e0 ra th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n \u0111\u1ed5i theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 30\/2005\/TTLT\/BTC-BTNMT ng\u00e0y 18\/4\/2005 ho\u1eb7c theo quy \u0111\u1ecbnh v\u1ec1 c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/SPAN><\/o:p><\/SPAN><\/P>

 <\/o:p><\/SPAN><\/P>

Ch\u01b0\u01a1ng II<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

  <\/o:p><\/SPAN><\/B><\/P>

C\u0102N C\u1ee8 T\u00cdNH  L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 6. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/SPAN><\/B> <\/o:p><\/SPAN><\/P>

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u1ec7 ph\u00ed <\/I><\/B>tr\u01b0\u1edbc b\u1ea1. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n nh\u01b0 sau: <\/o:p><\/SPAN><\/P>

1. Gi\u00e1 tr\u1ecb \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:  <\/o:p><\/SPAN><\/P>

Gi\u00e1 tr\u1ecb \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c t\u1ebf do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

Gi\u00e1 tr\u1ecb \u0111\u1ea5t t\u00ednh<\/o:p><\/SPAN><\/P>

l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/o:p><\/SPAN><\/P><\/TD>

=<\/o:p><\/SPAN><\/P><\/TD>

Di\u1ec7n t\u00edch \u0111\u1ea5t ch\u1ecbu<\/o:p><\/SPAN><\/P>

l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/o:p><\/SPAN><\/P><\/TD>

X<\/o:p><\/SPAN><\/P><\/TD>

Gi\u00e1 <\/I>m\u1ed9t m\u00e9t<\/o:p><\/SPAN><\/P>

vu\u00f4ng \u0111\u1ea5t (m2<\/SUP>)<\/o:p><\/SPAN><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV>

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

1.2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai kh\u00f4ng \u0111\u00fang gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t c\u0103n c\u1ee9 v\u00e0o gi\u00e1 m\u1ed9t m2 \u0111\u1ea5t do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p <\/I><\/B>t\u1ec9nh)<\/SPAN>quy \u0111\u1ecbnh \u00e1p d\u1ee5ng trong \u0111\u1ecba b\u00e0n t\u1ec9nh theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t v\u00e0 khung <\/I><\/B>gi\u00e1 c\u00e1c lo\u1ea1i \u0111\u1ea5t do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh. Gi\u00e1 \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

 a) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t k\u00e8m theo nh\u00e0 thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc b\u00e1n cho ng\u01b0\u1eddi \u0111ang thu\u00ea theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 61\/CP ng\u00e0y 05\/7\/1994 c\u1ee7a Ch\u00ednh ph\u1ee7, gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n nh\u00e0 \u0111\u1ea5t (lo\u1ea1i ho\u00e1 \u0111\u01a1n do B\u1ed9 T\u00e0i ch\u00ednh ph\u00e1t h\u00e0nh) theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh.<\/o:p><\/SPAN><\/P>

b) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao theo h\u00ecnh th\u1ee9c \u0111\u1ea5u th\u1ea7u, \u0111\u1ea5u gi\u00e1 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u0111\u1ea5u gi\u00e1) th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 th\u1ef1c t\u1ebf ghi tr\u00ean ho\u00e1 \u0111\u01a1n ho\u1eb7c l\u00e0 gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 th\u1ef1c t\u1ebf theo bi\u00ean b\u1ea3n tr\u00fang \u0111\u1ea5u gi\u00e1 ho\u1eb7c theo v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t tr\u00fang \u0111\u1ea5u gi\u00e1 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/o:p><\/SPAN><\/P>

 c) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao kh\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 th\u00ec t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo gi\u00e1 \u0111\u1ea5t do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p <\/I><\/B>t\u1ec9nh quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

d) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n (kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh hay kh\u00f4ng kinh doanh) th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c t\u1ebf ghi tr\u00ean ho\u00e1 \u0111\u01a1n, ho\u1eb7c h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, gi\u1ea5y t\u1edd mua b\u00e1n, ho\u1eb7c T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ghi tr\u00ean c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc b\u1ea1 th\u00ec l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 \u0111\u1ea5t do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/o:p><\/SPAN><\/P>

e) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, sau \u0111\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p chuy\u1ec3n sang s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c v\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, n\u1ebfu gi\u00e1 \u0111\u1ea5t do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh quy \u0111\u1ecbnh theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng m\u1edbi cao h\u01a1n gi\u00e1 \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (c\u00f3 ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng +) th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch; n\u1ebfu gi\u00e1 \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng m\u1edbi th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng tr\u01b0\u1edbc \u0111\u00f3 (ch\u00eanh l\u1ec7ch \u00e2m – ) th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u00e3 n\u1ed9p.<\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, sau \u0111\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, m\u00e0 \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng m\u1edbi thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng m\u1edbi do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p <\/I><\/B>t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

g) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t t\u00e1i \u0111\u1ecbnh c\u01b0  \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao \u0111\u1ea5t v\u00e0 ph\u00ea duy\u1ec7t gi\u00e1 c\u1ee5 th\u1ec3 m\u00e0 gi\u00e1 ph\u00ea duy\u1ec7t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e2n \u0111\u1ed1i b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 \u0111\u1ec1n b\u00f9 n\u01a1i b\u1ecb thu h\u1ed3i \u0111\u1ea5t v\u00e0 gi\u00e1 \u0111\u1ea5t n\u01a1i t\u00e1i \u0111\u1ecbnh c\u01b0 th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.  <\/I><\/B><\/o:p><\/SPAN><\/P>

<\/I><\/B>2. Gi\u00e1 tr\u1ecb nh\u00e0 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/o:p><\/SPAN><\/P>

Gi\u00e1 tr\u1ecb nh\u00e0 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (sau \u0111\u00e2y g\u1ecdi l\u00e0 gi\u00e1 tr\u1ecb nh\u00e0 tr\u01b0\u1edbc b\u1ea1) l\u00e0 gi\u00e1 tr\u1ecb nh\u00e0 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. <\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c k\u00ea khai gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00ec \u00e1p d\u1ee5ng gi\u00e1 nh\u00e0 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

Gi\u00e1 tr\u1ecb nh\u00e0 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/o:p><\/SPAN><\/P><\/TD>

<\/B><\/o:p><\/SPAN><\/P>

=<\/SPAN><\/B><\/o:p><\/SPAN><\/P><\/TD>

Di\u1ec7n t\u00edch nh\u00e0 ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/o:p><\/SPAN><\/P><\/TD>

 <\/o:p><\/SPAN><\/P>

X<\/o:p><\/SPAN><\/P><\/TD>

Gi\u00e1 m\u1ed9t (01) m\u00e9t vu\u00f4ng (m2<\/SUP>) nh\u00e0<\/o:p><\/SPAN><\/P><\/TD>

<\/B><\/o:p><\/SPAN><\/P>

X<\/o:p><\/SPAN><\/P><\/TD>

T\u1ef7 l\u1ec7 (%) ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a nh\u00e0 ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/o:p><\/SPAN><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV>

<\/I><\/o:p><\/SPAN><\/P>

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

2.2. <\/B>Gi\u00e1 m\u1ed9t (01) m2<\/SUP> nh\u00e0 l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf x\u00e2y d\u1ef1ng “m\u1edbi” m\u1ed9t (01) m2<\/SUP> s\u00e0n nh\u00e0 c\u1ee7a t\u1eebng c\u1ea5p nh\u00e0, h\u1ea1ng nh\u00e0 do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

2.3. <\/B>T\u1ef7 l\u1ec7 (%) ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a nh\u00e0 ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

a) K\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi nh\u00e0 c\u00f3 th\u1eddi gian \u0111\u00e3  s\u1eed d\u1ee5ng d\u01b0\u1edbi 5 n\u0103m: 100%;<\/o:p><\/SPAN><\/P>

K\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1  l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi nh\u00e0 ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f3 th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb 5 n\u0103m tr\u1edf l\u00ean th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7<\/SPAN>(%) ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a nh\u00e0 c\u00f3 th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/o:p><\/SPAN><\/P>

b) K\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i:<\/o:p><\/SPAN><\/P>

 <\/o:p><\/SPAN><\/P>

Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng<\/o:p><\/SPAN><\/P><\/TD>

Nh\u00e0<\/o:p><\/SPAN><\/P>

 bi\u1ec7t th\u1ef1<\/o:p><\/SPAN><\/P>

(%)<\/o:p><\/SPAN><\/P><\/TD>

Nh\u00e0 <\/o:p><\/SPAN><\/P>

c\u1ea5p I <\/o:p><\/SPAN><\/P>

(%)<\/o:p><\/SPAN><\/P><\/TD>

Nh\u00e0 <\/o:p><\/SPAN><\/P>

c\u1ea5p II<\/o:p><\/SPAN><\/P>

(%)<\/o:p><\/SPAN><\/P><\/TD>

Nh\u00e0 <\/o:p><\/SPAN><\/P>

c\u1ea5p III <\/I><\/B><\/o:p><\/SPAN><\/P>

(%)<\/o:p><\/SPAN><\/P><\/TD>

Nh\u00e0 c\u1ea5p IV  <\/S><\/o:p><\/SPAN><\/P>

(%)<\/o:p><\/SPAN><\/P><\/TD><\/TR>

– D\u01b0\u1edbi 5 n\u0103m<\/o:p><\/SPAN><\/P><\/TD>

95<\/o:p><\/SPAN><\/P><\/TD>

90<\/o:p><\/SPAN><\/P><\/TD>

90<\/o:p><\/SPAN><\/P><\/TD>

80<\/o:p><\/SPAN><\/P><\/TD>

80 <\/o:p><\/SPAN><\/P><\/TD><\/TR>

– T\u1eeb 5 \u0111\u1ebfn 10 n\u0103m<\/o:p><\/SPAN><\/P><\/TD>

85<\/o:p><\/SPAN><\/P><\/TD>

80<\/o:p><\/SPAN><\/P><\/TD>

80<\/o:p><\/SPAN><\/P><\/TD>

65<\/o:p><\/SPAN><\/P><\/TD>

65<\/o:p><\/SPAN><\/P><\/TD><\/TR>

– Tr\u00ean 10 n\u0103m \u0111\u1ebfn 20 n\u0103m <\/o:p><\/SPAN><\/P><\/TD>

70<\/o:p><\/SPAN><\/P><\/TD>

60<\/o:p><\/SPAN><\/P><\/TD>

55<\/o:p><\/SPAN><\/P><\/TD>

35<\/o:p><\/SPAN><\/P><\/TD>

35<\/o:p><\/SPAN><\/P><\/TD><\/TR>

– Tr\u00ean 20 n\u0103m \u0111\u1ebfn 50 n\u0103m <\/o:p><\/SPAN><\/P><\/TD>

50<\/o:p><\/SPAN><\/P><\/TD>

40<\/o:p><\/SPAN><\/P><\/TD>

35<\/o:p><\/SPAN><\/P><\/TD>

25<\/o:p><\/SPAN><\/P><\/TD>

25<\/o:p><\/SPAN><\/P><\/TD><\/TR>

– Tr\u00ean 50 n\u0103m<\/o:p><\/SPAN><\/P><\/TD>

30<\/o:p><\/SPAN><\/P><\/TD>

25<\/o:p><\/SPAN><\/P><\/TD>

25<\/o:p><\/SPAN><\/P><\/TD>

20<\/o:p><\/SPAN><\/P><\/TD>

20<\/o:p><\/SPAN><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV>

Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a nh\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m (n\u0103m) x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh b\u00e0n giao nh\u00e0 (ho\u1eb7c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng)  \u0111\u1ebfn n\u0103m k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u0103m x\u00e2y d\u1ef1ng nh\u00e0 th\u00ec theo n\u0103m mua nh\u00e0 ho\u1eb7c nh\u1eadn nh\u00e0.<\/o:p><\/SPAN><\/P>

2.4. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng gi\u00e1 tr\u1ecb nh\u00e0 tr\u01b0\u1edbc b\u1ea1 nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

a) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc b\u00e1n cho ng\u01b0\u1eddi \u0111ang thu\u00ea theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 61\/CP ng\u00e0y 05\/7\/1994 c\u1ee7a Ch\u00ednh ph\u1ee7 l\u00e0 gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n nh\u00e0 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh.<\/o:p><\/SPAN><\/P>

b) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 mua c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n (kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh hay kh\u00f4ng kinh doanh; tr\u1eeb nh\u00e0 thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc b\u00e1n cho ng\u01b0\u1eddi \u0111ang thu\u00ea theo Ngh\u1ecb \u0111\u1ecbnh 61\/CP) th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ghi tr\u00ean ho\u00e1 \u0111\u01a1n (lo\u1ea1i ho\u00e1 \u0111\u01a1n h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh), ho\u1eb7c gi\u00e1 mua th\u1ef1c t\u1ebf ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng <\/I><\/B> nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 nh\u00e0 do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

c) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0  \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t gi\u00e1 c\u1ee5 th\u1ec3 m\u00e0 gi\u00e1 ph\u00ea duy\u1ec7t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e2n \u0111\u1ed1i b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 \u0111\u1ec1n b\u00f9 n\u01a1i b\u1ecb thu h\u1ed3i nh\u00e0 v\u00e0 gi\u00e1 nh\u00e0 n\u01a1i t\u00e1i \u0111\u1ecbnh c\u01b0 th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 nh\u00e0  \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/o:p><\/SPAN><\/P>

<\/I><\/B>3. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n l\u00e0 t\u00e0u thuy\u1ec1n, xe \u00f4t\u00f4, xe g\u1eafn m\u00e1y, s\u00fang s\u0103n, s\u00fang th\u1ec3 thao t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u01b0\u1edbc b\u1ea1) l\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00ean th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

3.1. T\u00e0i s\u1ea3n mua tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 s\u1edf \u0111\u01b0\u1ee3c ph\u00e9p s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trong n\u01b0\u1edbc (g\u1ecdi chung l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t) b\u00e1n ra l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n (gi\u00e1 b\u00e1n bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t – n\u1ebfu c\u00f3) ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u1ee3p ph\u00e1p.<\/o:p><\/SPAN><\/P>

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng c\u1ee7a c\u00e1c \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n \u0111\u00fang gi\u00e1 c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t quy \u0111\u1ecbnh th\u00ec c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 mua tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t. <\/o:p><\/SPAN><\/P>

C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 gi\u00e1 b\u00e1n c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng thu\u1ed9c lo\u1ea1i t\u00e0i s\u1ea3n ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong t\u1eebng th\u1eddi k\u1ef3. <\/o:p><\/SPAN><\/P>

C\u01a1 quan Thu\u1ebf \u0111\u1ed1i chi\u1ebfu gi\u1eefa gi\u00e1 b\u00e1n ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a \u0111\u1ea1i l\u00fd xu\u1ea5t cho kh\u00e1ch h\u00e0ng v\u1edbi gi\u00e1 b\u00e1n theo th\u00f4ng b\u00e1o gi\u00e1 c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, n\u1ebfu ph\u00f9 h\u1ee3p th\u00ec t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo gi\u00e1 ghi tr\u00ean ho\u00e1 \u0111\u01a1n.<\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n h\u00e0ng ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a \u0111\u1ea1i l\u00fd xu\u1ea5t cho kh\u00e1ch h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n h\u00e0ng do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u00f4ng b\u00e1o th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo b\u1ea3ng gi\u00e1 t\u1ed1i thi\u1ec3u t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/o:p><\/SPAN><\/P>

3.2. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo gi\u00e1 tr\u1ea3 m\u1ed9t l\u1ea7n bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3) quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00f3 (kh\u00f4ng t\u00ednh l\u00e3i tr\u1ea3 g\u00f3p).<\/o:p><\/SPAN><\/P>

3.3. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ea5u gi\u00e1 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u th\u1ea7u, \u0111\u1ea5u gi\u00e1 (k\u1ec3 c\u1ea3 h\u00e0ng t\u1ecbch thu, h\u00e0ng thanh l\u00fd) th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 th\u1ef1c t\u1ebf ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng. <\/o:p><\/SPAN><\/P>

 3.4. \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c l\u1eafp \u0111\u1eb7t c\u00e1c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng g\u1eafn li\u1ec1n v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n \u0111\u00f3, nh\u01b0: xe \u00f4t\u00f4 chuy\u00ean d\u00f9ng ch\u1edf h\u00e0ng \u0111\u00f4ng l\u1ea1nh \u0111\u01b0\u1ee3c l\u1eafp \u0111\u1eb7t h\u1ec7 th\u1ed1ng m\u00e1y l\u1ea1nh, xe \u00f4 t\u00f4 chuy\u00ean d\u00f9ng d\u00f2 s\u00f3ng \u0111\u01b0\u1ee3c l\u1eafp \u0111\u1eb7t h\u1ec7 th\u1ed1ng ra \u0111a,.v.v. th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, bao g\u1ed3m c\u1ea3 c\u00e1c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng g\u1eafn li\u1ec1n v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u00f3.<\/o:p><\/SPAN><\/P>

3.5. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c k\u00ea khai gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n gi\u00e1 do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh, th\u00ec \u00e1p d\u1ee5ng b\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

 Tr\u01b0\u1eddng h\u1ee3p U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh c\u0169ng ch\u01b0a quy \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00f3, th\u00ec \u00e1p d\u1ee5ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a lo\u1ea1i t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng, ho\u1eb7c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) gi\u00e1 nh\u1eadp kh\u1ea9u (theo gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u m\u00e0 c\u01a1 quan H\u1ea3i quan \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ) <\/I><\/B>t\u1ea1i c\u1eeda kh\u1ea9u (CIF), c\u1ed9ng (+) thu\u1ebf nh\u1eadp kh\u1ea9u, c\u1ed9ng (+) thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), c\u1ed9ng (+) thu\u1ebf gi\u00e1 tr\u1ecb gi\u00e1 t\u0103ng theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng (kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p hay \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p thu\u1ebf).<\/o:p><\/SPAN><\/P>

3.6. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n tr\u01b0\u1edbc b\u1ea1 l\u00e0 t\u00e0i s\u1ea3n c\u0169 \u0111\u00e3 qua s\u1eed d\u1ee5ng th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u1edbi (100%) nh\u00e2n (x) t\u1ef7 l\u1ec7 (%) ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc b\u1ea1 nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

a) Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u1edbi (100%) x\u00e1c \u0111\u1ecbnh theo b\u1ea3ng gi\u00e1 t\u00e0i s\u1ea3n t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh quy \u0111\u1ecbnh.<\/o:p><\/SPAN><\/P>

b) T\u1ef7 l\u1ec7 (%) ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:            <\/o:p><\/SPAN><\/P>

* K\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u t\u1ea1i Vi\u1ec7t Nam<\/st1:place><\/st1:country-region>:<\/o:p><\/SPAN><\/P>

– T\u00e0i s\u1ea3n m\u1edbi: 100%.<\/o:p><\/SPAN><\/P>

– T\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam<\/st1:place><\/st1:country-region>: 85%.<\/o:p><\/SPAN><\/P>

* K\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i Vi\u1ec7t Nam<\/st1:country-region>  t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i (tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i Vi\u1ec7t Nam<\/st1:place><\/st1:country-region> th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ti\u1ebfp theo v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc):<\/o:p><\/SPAN><\/P>

– Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng trong 1 n\u0103m: 85% <\/o:p><\/SPAN><\/P>

– Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng  tr\u00ean <\/I><\/B>1 \u0111\u1ebfn <\/I><\/B> 3 n\u0103m:  70%<\/o:p><\/SPAN><\/P>

– Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb tr\u00ean 3 \u0111\u1ebfn 6 n\u0103m:  50%<\/o:p><\/SPAN><\/P>

– Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng tr\u00ean 6 \u0111\u1ebfn 10  n\u0103m:  30%<\/o:p><\/SPAN><\/P>

– Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng tr\u00ean 10 n\u0103m:   20%<\/o:p><\/SPAN><\/P>

* Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

– \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam<\/st1:place><\/st1:country-region>, th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m (n\u0103m) <\/I><\/B>s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u1ebfn n\u0103m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/o:p><\/SPAN><\/P>

– \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n m\u1edbi (100%) nh\u1eadp kh\u1ea9u, th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m (n\u0103m) <\/I><\/B>nh\u1eadp kh\u1ea9u t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u1ebfn n\u0103m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi \u0111i\u1ec3m nh\u1eadp kh\u1ea9u th\u00ec t\u00ednh theo th\u1eddi \u0111i\u1ec3m (n\u0103m) s\u1ea3n xu\u1ea5t ra t\u00e0i s\u1ea3n \u0111\u00f3.<\/o:p><\/SPAN><\/P>

– \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng nh\u1eadp kh\u1ea9u k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i Vi\u1ec7t Nam t\u1eeb l\u1ea7n th\u1ee9  2 tr\u1edf \u0111i, th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m (n\u0103m) <\/I><\/B>s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u1ebfn n\u0103m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 c\u1ee7a lo\u1ea1i t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh quy \u0111\u1ecbnh m\u1edbi 100%. <\/o:p><\/SPAN><\/P>

V\u00ed d\u1ee5: T\u00e0i s\u1ea3n s\u1ea3n xu\u1ea5t n\u0103m 2007, \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u t\u1ea1i Vi\u1ec7t Nam (ch\u1ea5t l\u01b0\u1ee3ng m\u1edbi 100%) n\u0103m 2007, \u0111\u1ebfn n\u0103m 2009 chuy\u1ec3n giao cho c\u00e1 nh\u00e2n kh\u00e1c th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng l\u1ea7n 2 th\u00ec th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 3 n\u0103m (2007, 2008, 2009).<\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi \u0111i\u1ec3m (n\u0103m) <\/I><\/B>s\u1ea3n xu\u1ea5t ra t\u00e0i s\u1ea3n \u0111\u00f3 th\u00ec th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m (n\u0103m) <\/I><\/B>nh\u1eadp kh\u1ea9u t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 c\u1ee7a lo\u1ea1i t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng \u0111\u00e3 qua s\u1eed d\u1ee5ng (85%).<\/o:p><\/SPAN><\/P>

4. C\u0103n c\u1ee9 v\u00e0o nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i  \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 176\/1999\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh x\u00e1c \u0111\u1ecbnh v\u00e0 ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, \u0111\u1ea5t, t\u00e0u thuy\u1ec1n, xe <\/I><\/B>\u00f4t\u00f4, xe g\u1eafn m\u00e1y, s\u00fang s\u0103n, s\u00fang th\u1ec3 thao \u00e1p d\u1ee5ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng trong t\u1eebng th\u1eddi k\u1ef3.  <\/o:p><\/SPAN><\/P>

Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd  thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, n\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00e0i s\u1ea3n quy \u0111\u1ecbnh ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng ho\u1eb7c t\u00e0i s\u1ea3n \u0111\u00e3 xu\u1ea5t hi\u1ec7n tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u0103ng k\u00fd n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong b\u1ea3ng g\u00eda t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng th\u00ec ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t k\u1ecbp th\u1eddi g\u1eedi U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n ban h\u00e0nh b\u1ea3ng gi\u00e1 \u0111\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

Ch\u1eadm nh\u1ea5t sau 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, c\u01a1 quan ban h\u00e0nh ph\u1ea3i g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 theo d\u00f5i th\u1ef1c hi\u1ec7n.<\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 7. M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 (%) tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

1. Nh\u00e0, \u0111\u1ea5t: 0,5% (kh\u00f4ng ph\u1ea9y n\u0103m ph\u1ea7n tr\u0103m).<\/SPAN><\/o:p><\/SPAN><\/P>

2. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u01a1 gi\u1edbi \u0111\u01b0\u1eddng thu\u1ef7, ph\u01b0ong ti\u1ec7n \u0111\u00e1nh b\u1eaft v\u00e0 v\u1eadn chuy\u1ec3n thu\u1ef7 s\u1ea3n (k\u1ec3 c\u1ea3 v\u1ecf, khung, t\u1ed5ng th\u00e0nh m\u00e1y thu\u1ef7)<\/SPAN>: 1% (m\u1ed9t ph\u1ea7n tr\u0103m); ri\u00eang t\u00e0u \u0111\u00e1nh c\u00e1 xa b\u1edd (k\u1ec3 c\u1ea3 v\u1ecf, khung, t\u1ed5ng th\u00e0nh m\u00e1y l\u1eafp thay th\u1ebf) <\/I><\/B>l\u00e0: 0,5% (kh\u00f4ng ph\u1ea9y n\u0103m ph\u1ea7n tr\u0103m).<\/SPAN><\/o:p><\/SPAN><\/P>

Trong \u0111\u00f3 t\u00e0u \u0111\u00e1nh c\u00e1 xa b\u1edd l\u00e0 t\u00e0u \u0111\u01b0\u1ee3c l\u1eafp m\u00e1y ch\u00ednh c\u00f3 c\u00f4ng su\u1ea5t t\u1eeb 90 m\u00e3 l\u1ef1c (CV) tr\u1edf l\u00ean \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u0103ng ki\u1ec3m ch\u1ea5t l\u01b0\u1ee3ng t\u00e0u c\u00e1 x\u00e1c nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u00e1nh c\u00e1 xa b\u1edd v\u00e0 ng\u01b0\u1eddi k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00e0u \u0111\u00e1nh c\u00e1 xa b\u1edd ph\u1ea3i xu\u1ea5t tr\u00ecnh cho c\u01a1 quan Thu\u1ebf:<\/SPAN><\/o:p><\/SPAN><\/P>

–  Bi\u00ean b\u1ea3n ki\u1ec3m tra k\u1ef9 thu\u1eadt do c\u01a1 quan \u0111\u0103ng ki\u1ec3m t\u00e0u c\u00e1 c\u1ea5p.<\/SPAN><\/o:p><\/SPAN><\/P>

– Gi\u1ea5y t\u1edd x\u00e1c minh ngu\u1ed3n g\u1ed1c h\u1ee3p ph\u00e1p c\u1ee7a t\u00e0u, ghi r\u00f5: s\u1ed1 m\u00e1y, c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh c\u1ee7a t\u00e0u.<\/SPAN><\/o:p><\/SPAN><\/P>

3. <\/SPAN>S\u00fang s\u0103n, s\u00fang th\u1ec3 thao: 2% (hai ph\u1ea7n tr\u0103m).<\/SPAN><\/o:p><\/SPAN><\/P>

4. Xe m\u00e1y (k\u1ec3 c\u1ea3 khung, t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a xe  m\u00e1y) m\u1ee9c thu nh\u01b0 sau:<\/SPAN><\/o:p><\/SPAN><\/P>

a) T\u1ef7 l\u1ec7 thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi xe m\u00e1y c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i c\u00e1c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh v\u00e0 th\u1ecb x\u00e3 n\u01a1i \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh \u0111\u00f3ng tr\u1ee5 s\u1edf nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

– K\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 xe m\u00e1y l\u1ea7n \u0111\u1ea7u: xe m\u00e1y \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee7 t\u00e0i s\u1ea3n k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n kh\u00e1c, sau \u0111\u00f3 chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u00ec n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7: 5% (n\u0103m ph\u1ea7n tr\u0103m).<\/o:p><\/SPAN><\/P>

– K\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 xe m\u00e1y t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i (l\u00e0 xe m\u00e1y \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee7 t\u00e0i s\u1ea3n k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y, nay \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ti\u1ebfp theo) n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7: 1% (m\u1ed9t ph\u1ea7n tr\u0103m).<\/o:p><\/SPAN><\/P>

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

b) T\u1ef7 l\u1ec7 thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi xe m\u00e1y c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n kh\u00e1c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

– K\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 xe m\u00e1y l\u1ea7n \u0111\u1ea7u n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7: 2% (hai ph\u1ea7n tr\u0103m).<\/o:p><\/SPAN><\/P>

– K\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 xe m\u00e1y t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i (l\u00e0 xe m\u00e1y \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee7 t\u00e0i s\u1ea3n k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i Vi\u1ec7t Nam th\u00ec l\u1ea7n k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ti\u1ebfp theo \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i) n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7: 1% (m\u1ed9t ph\u1ea7n tr\u0103m) <\/o:p><\/SPAN><\/P>

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

Th\u00ed d\u1ee5 c\u1ee5 th\u1ec3 v\u1ec1 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i (trong \u0111\u00f3 \u0111\u1ecba b\u00e0n A l\u00e0 \u0111\u1ecba b\u00e0n trong nh\u00f3m c\u00e1c t\u1ec9nh,  th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh v\u00e0 th\u1ecb x\u00e3 n\u01a1i U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh \u0111\u00f3ng tr\u1ee5 s\u1edf; \u0111\u1ecba b\u00e0n B l\u00e0 c\u00e1c \u0111\u1ecba b\u00e0n kh\u00e1c) nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

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

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

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

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

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

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

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

5.  Xe \u00f4t\u00f4 (k\u1ec3 c\u1ea3 khung, t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a xe \u00f4t\u00f4) m\u1ee9c thu nh\u01b0 sau:<\/SPAN><\/o:p><\/SPAN><\/P>

5.1. Xe <\/I><\/B>\u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi 10 ch\u1ed7 ng\u1ed3i (k\u1ec3 c\u1ea3 l\u00e1i xe) n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 t\u1eeb 10% (m\u01b0\u1eddi ph\u1ea7n tr\u0103m) \u0111\u1ebfn 15% (m\u01b0\u1eddi l\u0103m ph\u1ea7n tr\u0103m). Trong \u0111\u00f3:<\/o:p><\/SPAN><\/P>

a) S\u1ed1 ch\u1ed7 ng\u1ed3i tr\u00ean xe \u00f4t\u00f4 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo thi\u1ebft k\u1ebf c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t.<\/o:p><\/SPAN><\/P>

b) Xe \u00f4t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi 10 ch\u1ed7 ng\u1ed3i k\u1ec3 c\u1ea3 l\u00e1i xe (sau \u0111\u00e2y g\u1ecdi l\u00e0 xe \u00f4t\u00f4 d\u01b0\u1edbi 10 ch\u1ed7 ng\u1ed3i) kh\u00f4ng bao g\u1ed3m: xe lam; xe \u00f4t\u00f4 thi\u1ebft k\u1ebf v\u1eeba ch\u1edf ng\u01b0\u1eddi, v\u1eeba ch\u1edf h\u00e0ng ho\u00e1<\/o:p><\/SPAN><\/P>

c) C\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 d\u01b0\u1edbi 10 ch\u1ed7 ng\u1ed3i t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y, U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh) giao cho c\u01a1 quan ch\u1ee9c n\u0103ng x\u00e2y d\u1ef1ng t\u1ef7 l\u1ec7 thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee5 th\u1ec3 \u0111\u1ec3 tr\u00ecnh H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ef7 l\u1ec7 thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi xe <\/I><\/B>\u00f4 t\u00f4 d\u01b0\u1edbi 10 ch\u1ed7 ng\u1ed3i cho ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng.<\/o:p><\/SPAN><\/P>

5.2. \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4 (k\u1ec3 c\u1ea3 r\u01a1 mo\u00f3c, s\u01a1 mi r\u01a1 mo\u00f3c) kh\u00e1c, kh\u00f4ng ph\u1ea3i l\u00e0 xe \u00f4 t\u00f4 <\/SPAN>d\u01b0\u1edbi 10 ch\u1ed7 ng\u1ed3i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 5.1 kho\u1ea3n n\u00e0y v\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 xe chuy\u00ean d\u00f9ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 v\u00e0 kho\u1ea3n 15 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y <\/SPAN>th\u00ec n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7: 2% (hai ph\u1ea7n tr\u0103m).<\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 8. X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi m\u1ed9t t\u00e0i s\u1ea3n c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u01b0\u1edbc b\u1ea1 v\u00e0 m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0  n\u00e0y:<\/o:p><\/SPAN><\/P>

S\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed<\/o:p><\/SPAN><\/P>

 tr\u01b0\u1edbc b\u1ea1 <\/o:p><\/SPAN><\/P><\/TD>

=<\/o:p><\/SPAN><\/P><\/TD>

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u00ednh<\/o:p><\/SPAN><\/P>

l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/o:p><\/SPAN><\/P><\/TD>

x<\/o:p><\/SPAN><\/P><\/TD>

M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (%)<\/o:p><\/SPAN><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV>

<\/I><\/B>2. S\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u1ed9t (01) l\u1ea7n\/m\u1ed9t (01) t\u00e0i s\u1ea3n kh\u00f4ng qu\u00e1 n\u0103m tr\u0103m (500) tri\u1ec7u \u0111\u1ed3ng (tr\u1eeb xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi 10 ch\u1ed7 ng\u1ed3i (k\u1ec3 c\u1ea3 l\u00e1i xe) v\u00e0 tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u n\u00e0y), c\u1ee5 th\u1ec3 l\u00e0:<\/o:p><\/SPAN><\/P>

– S\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00ednh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 n\u0103m tr\u0103m (500) tri\u1ec7u \u0111\u1ed3ng, ho\u1eb7c nh\u1ecf h\u01a1n n\u0103m tr\u0103m tri\u1ec7u \u0111\u1ed3ng th\u00ec ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo s\u1ed1 th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/o:p><\/SPAN><\/P>

– S\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00ednh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u1edbn h\u01a1n n\u0103m tr\u0103m (500) tri\u1ec7u \u0111\u1ed3ng th\u00ec ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 n\u0103m tr\u0103m (500) tri\u1ec7u \u0111\u1ed3ng.<\/o:p><\/SPAN><\/P>

3. \u0110\u1ed1i v\u1edbi nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 \u0111\u1ea5t k\u00e8m theo nh\u00e0 x\u01b0\u1edfng) c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh chung cho to\u00e0n b\u1ed9 nh\u00e0 x\u01b0\u1edfng trong c\u00f9ng m\u1ed9t khu\u00f4n vi\u00ean th\u1eeda \u0111\u1ea5t\/nh\u00e0 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n   \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng m\u1ed9t l\u1ea7n ho\u1eb7c chia ra \u0111\u0103ng k\u00fd s\u1edf h\u1eefu, s\u1eed d\u1ee5ng nhi\u1ec1u l\u1ea7n th\u00ec to\u00e0n b\u1ed9 nh\u00e0 x\u01b0\u1edfng trong c\u00f9ng m\u1ed9t khu\u00f4n vi\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3 ch\u1ec9 ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u1ee9c cao nh\u1ea5t l\u00e0 n\u0103m tr\u0103m (500) tri\u1ec7u \u0111\u1ed3ng.<\/o:p><\/SPAN><\/P>

V\u00ed d\u1ee5<\/SPAN><\/U>: C\u00f4ng ty A c\u00f3 3 nh\u00e0 x\u01b0\u1edfng trong m\u1ed9t khu\u00f4n vi\u00ean \u0111\u1ea5t r\u1ed9ng 100.000 m2, t\u1ed5ng gi\u00e1 tr\u1ecb to\u00e0n b\u1ed9 3 nh\u00e0 x\u01b0\u1edfng (k\u1ec3 c\u1ea3 \u0111\u1ea5t) trong khu\u00f4n vi\u00ean 210.000 tri\u1ec7u \u0111\u1ed3ng, gi\u00e1 tr\u1ecb m\u1ed7i nh\u00e0 x\u01b0\u1edfng 70.000 tri\u1ec7u \u0111\u1ed3ng, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

– N\u1ebfu C\u00f4ng ty A th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u1ed9t l\u1ea7n th\u00ec s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh = 210.000 tri\u1ec7u x 0,5% = 1.050 tri\u1ec7u \u0111\u1ed3ng v\u00e0 C\u00f4ng ty A ch\u1ec9 ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 500 tri\u1ec7u \u0111\u1ed3ng.<\/o:p><\/SPAN><\/P>

– N\u1ebfu C\u00f4ng ty A chia ra 3 l\u1ea7n k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (m\u1ed7i l\u1ea7n k\u00ea khai cho m\u1ed9t nh\u00e0 x\u01b0\u1edfng) th\u00ec: L\u1ea7n th\u1ee9 nh\u1ea5t ph\u1ea3i n\u1ed9p s\u1ed1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 350 tri\u1ec7u \u0111\u1ed3ng (70.000 tri\u1ec7u x 0,5%); L\u1ea7n th\u1ee9 2 ph\u1ea3i n\u1ed9p ti\u1ebfp 150 tri\u1ec7u \u0111\u1ed3ng (thay v\u00ec ph\u1ea3i n\u1ed9p 350 tri\u1ec7u \u0111\u1ed3ng); l\u1ea7n k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 cho nh\u00e0 x\u01b0\u1edfng c\u00f2n l\u1ea1i, C\u00f4ng ty A kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (v\u00ec \u0111\u00e3 n\u1ed9p \u0111\u1ee7 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh).<\/o:p><\/SPAN><\/P>

<\/B><\/o:p><\/SPAN><\/P>

 Ch\u01b0\u01a1ng III<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

K\u00ca KHAI, H\u1ea0CH TO\u00c1N, K\u1ebe TO\u00c1N L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 9. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1.<\/I><\/B> T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p hay kh\u00f4ng ph\u1ea3i n\u1ed9p) ph\u1ea3i k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

a) M\u1ed7i l\u1ea7n nh\u1eadn t\u00e0i s\u1ea3n (do mua, chuy\u1ec3n nh\u01b0\u1ee3ng, chuy\u1ec3n \u0111\u1ed5i, \u0111\u01b0\u1ee3c bi\u1ebfu, t\u1eb7ng, cho, th\u1eeba k\u1ebf…), ch\u1ee7 t\u00e0i s\u1ea3n (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 t\u00e0i s\u1ea3n u\u1ef7 quy\u1ec1n) ph\u1ea3i k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo m\u1eabu t\u1edd khai s\u1ed1 01\/LPTB ho\u1eb7c 02\/LPTB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 60\/2007\/TT-BTC ng\u00e0y 14\/06\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25\/05\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Ng\u01b0\u1eddi k\u00ea khai ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c k\u00ea khai.<\/o:p><\/SPAN><\/P>

 b) T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c l\u1eadp ri\u00eang cho t\u1eebng t\u00e0i s\u1ea3n th\u00e0nh 2 b\u1ea3n v\u00e0 k\u00e8m theo gi\u1ea5y t\u1edd c\u00f3 li\u00ean quan (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1), n\u1ed9p t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c IX ph\u1ea7n B Th\u00f4ng t\u01b0 s\u1ed1 60\/2007\/TT-BTC.<\/o:p><\/SPAN><\/P>

c) \u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd sang t\u00ean, di chuy\u1ec3n xe quy \u0111\u1ecbnh t\u1ea1i ph\u1ea7n B, m\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1 06\/2009\/TT-BCA(C11) ng\u00e0y 11\/03\/2009 c\u1ee7a B\u1ed9 C\u00f4ng An quy \u0111\u1ecbnh vi\u1ec7c c\u1ea5p, thu h\u1ed3i \u0111\u0103ng k\u00fd, bi\u1ec3n s\u1ed1 c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng c\u01a1 gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9 v\u00e0 \u0111\u1ec3 th\u1ed1ng nh\u1ea5t th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n, \u0111\u1ed3ng th\u1eddi ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, th\u1eddi h\u1ea1n  ph\u1ea3i k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1edbi c\u01a1 quan Thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

 Ch\u1eadm nh\u1ea5t l\u00e0 ba m\u01b0\u01a1i <\/I><\/B>(30) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y l\u00e0m gi\u1ea5y t\u1edd chuy\u1ec3n giao t\u00e0i s\u1ea3n gi\u1eefa hai b\u00ean ho\u1eb7c ng\u00e0y k\u00fd x\u00e1c nh\u1eadn “h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n h\u1ee3p ph\u00e1p” c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n chuy\u1ec3n d\u1ecbch quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 176\/1999\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh n\u1ebfu ch\u01b0a k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec th\u1eddi h\u1ea1n ph\u1ea3i k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 176\/1999\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/o:p><\/SPAN><\/P>

2. Ch\u1ee7 t\u00e0i s\u1ea3n (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 t\u00e0i s\u1ea3n u\u1ef7 quy\u1ec1n) c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1.2 m\u1ee5c IX ph\u1ea7n B Th\u00f4ng t\u01b0 s\u1ed1 60\/2007\/TT-BTC ng\u00e0y 14\/06\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y<\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 t\u00e0i s\u1ea3n kh\u00f4ng tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u00e0 u\u1ef7 quy\u1ec1n cho ng\u01b0\u1eddi kh\u00e1c k\u00ea khai, n\u1ed9p thay th\u00ec vi\u1ec7c u\u1ef7 quy\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, <\/I><\/B>ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n ph\u1ea3i xu\u1ea5t tr\u00ecnh:<\/o:p><\/SPAN><\/P>

– Gi\u1ea5y \u1ee7y quy\u1ec1n n\u1ed9p thay l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a ch\u1ee7 t\u00e0i s\u1ea3n, ghi r\u00f5: t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9, s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n); ho\u1eb7c Gi\u1ea5y gi\u1edbi thi\u1ec7u c\u1ee7a t\u1ed5 ch\u1ee9c \u1ee7y quy\u1ec1n (\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c); Ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n k\u00ea khai, n\u1ed9p thay l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

– Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng l\u00e0m d\u1ecbch v\u1ee5 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 cho ch\u1ee7 t\u00e0i t\u00e0i s\u1ea3n th\u00ec \u0111\u1ea1i l\u00fd thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf khi l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf (k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u tr\u00ean h\u1ed3 s\u01a1 k\u00ea khai, ghi r\u00f5 s\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1…).<\/o:p><\/SPAN><\/P>

3.<\/I><\/B> T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/S><\/o:p><\/SPAN><\/P>

4. L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u1ed9p b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam theo ch\u01b0\u01a1ng, lo\u1ea1i, kho\u1ea3n, m\u1ee5c, ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh. <\/S><\/o:p><\/SPAN><\/P>

Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c bi\u00ean lai thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, k\u00e8m theo th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u01a1 quan Thu\u1ebf giao cho ng\u01b0\u1eddi n\u1ed9p l\u00e0 ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh ch\u1ee7 t\u00e0i s\u1ea3n \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/o:p><\/SPAN><\/P>

5. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua b\u00e1n, chuy\u1ec3n d\u1ecbch quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 176\/1999\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (01\/01\/2000) m\u00e0 ng\u01b0\u1eddi \u0111ang s\u1edf h\u1eefu, s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p ch\u01b0a n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 ch\u1ec9 ph\u1ea3i n\u1ed9p m\u1ed9t l\u1ea7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 176\/1999\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y (kh\u00f4ng ph\u1ea3i n\u1ed9p thay ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u00e3 chuy\u1ec3n d\u1ecbch nhi\u1ec1u l\u1ea7n tr\u01b0\u1edbc ng\u00e0y 01\/01\/2000).<\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 chuy\u1ec3n d\u1ecbch t\u1eeb  ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 176\/1999\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (01\/01\/2000) th\u00ec m\u1ed7i l\u1ea7n chuy\u1ec3n d\u1ecbch ph\u1ea3i k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ri\u00eang cho t\u1eebng l\u1ea7n chuy\u1ec3n d\u1ecbch (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 17 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi giao t\u00e0i s\u1ea3n ch\u01b0a n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec ng\u01b0\u1eddi nh\u1eadn t\u00e0i s\u1ea3n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 thay cho ng\u01b0\u1eddi giao t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 10. H\u1ea1ch to\u00e1n, k\u1ebf to\u00e1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5) n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u1ef1c n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (tr\u1eeb ti\u1ec1n n\u1ed9p ph\u1ea1t).<\/o:p><\/SPAN><\/P>

2. L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (k\u1ec3 c\u1ea3 ti\u1ec1n ph\u1ea1t n\u1ebfu c\u00f3) l\u00e0 kho\u1ea3n thu c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan Thu\u1ebf thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean t\u00ecnh h\u00ecnh thu, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (k\u1ec3 c\u1ea3 ti\u1ec1n ph\u1ea1t n\u1ebfu c\u00f3) v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 c\u00e1c th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n \u0111\u00e3 g\u1eedi \u0111\u1ebfn ch\u1ee7 t\u00e0i s\u1ea3n (ho\u1eb7c V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ebfu l\u00e0 th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 \u0111\u1ea5t) v\u1ec1: s\u1ed1, ng\u00e0y ra th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n; t\u00ean ch\u1ee7 t\u00e0i s\u1ea3n; lo\u1ea1i t\u00e0i s\u1ea3n; s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p (theo th\u00f4ng b\u00e1o); s\u1ed1, ng\u00e0y ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n (gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, ho\u1eb7c gi\u1ea5y n\u1ed9p ti\u1ec1n, ho\u1eb7c bi\u00ean lai thu ti\u1ec1n); s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p (theo ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n); s\u1ed1 ti\u1ec1n ch\u01b0a n\u1ed9p (n\u1ebfu c\u00f3).<\/o:p><\/SPAN><\/P>

 <\/o:p><\/SPAN><\/P>

Ch\u01b0\u01a1ng IV<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

NHI\u1ec6M V\u1ee4, TR\u00c1CH NHI\u1ec6M, QUY\u1ec0N H\u1ea0N <\/SPAN><\/B><\/o:p><\/SPAN><\/P>

C\u1ee6A C\u01a0 QUAN THU\u1ebe V\u00c0 C\u00c1C C\u01a0 QUAN LI\u00caN QUAN<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

 \u0110i\u1ec1u 11. Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf. <\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. C\u1ee5c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u00f3 nhi\u1ec7m v\u1ee5 th\u00f4ng b\u00e1o vi\u1ec7c s\u1eed d\u1ee5ng t\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo m\u1eabu ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 60\/2007\/TT-BTC ng\u00e0y 14\/06\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh,  nh\u01b0: m\u1eabu t\u1edd khai, n\u01a1i nh\u1eadn m\u1eabu t\u1edd khai (qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed hay t\u1ea1i c\u01a1 quan thu\u1ebf…),  n\u01a1i n\u1ed9p t\u1edd khai. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n c\u00f3 s\u1eb5n t\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00e1c t\u00e0i s\u1ea3n l\u00e0 t\u00e0u thuy\u1ec1n, \u00f4t\u00f4, xe m\u00e1y, s\u00fang s\u0103n, s\u00fang th\u1ec3 thao \u0111\u1ec3 c\u1ea5p ph\u00e1t cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m in theo m\u1eabu quy \u0111\u1ecbnh v\u00e0 cung c\u1ea5p cho c\u00e1c Chi c\u1ee5c Thu\u1ebf \u0111\u1ec3 c\u1ea5p ph\u00e1t (kh\u00f4ng thu ti\u1ec1n) cho ch\u1ee7 t\u00e0i s\u1ea3n k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

2. Ni\u00eam y\u1ebft c\u00f4ng khai t\u1ea1i n\u01a1i nh\u1eadn h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00e1c quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/o:p><\/SPAN><\/P>

a) H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n (ch\u1ee7 t\u00e0i s\u1ea3n c\u1ea7n cung c\u1ea5p nh\u1eefng gi\u1ea5y t\u1edd g\u00ec, t\u1eebng lo\u1ea1i bao nhi\u00eau b\u1ea3n (b\u1ea3n ch\u00ednh, photocopy hay b\u1ea3n  sao c\u00f3 c\u00f4ng ch\u1ee9ng\/ch\u1ee9ng th\u1ef1c)).<\/o:p><\/SPAN><\/P>

b) M\u1eabu h\u01b0\u1edbng d\u1eabn k\u00ea khai v\u00e0o t\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/o:p><\/SPAN><\/P>

c) M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n.<\/o:p><\/SPAN><\/P>

d) B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng <\/I><\/B>ban h\u00e0nh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/o:p><\/SPAN><\/P>

e) S\u01a1 \u0111\u1ed3 (t\u00f3m t\u1eaft) quy tr\u00ecnh t\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1eeb kh\u00e2u nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ebfn kh\u00e2u tr\u1ea3 k\u1ebft qu\u1ea3 v\u00e0 thu ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/o:p><\/SPAN><\/P>

g) C\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u00f3 li\u00ean quan (n\u1ebfu c\u00f3). <\/o:p><\/SPAN><\/P>

3. H\u01b0\u1edbng d\u1eabn c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u00fang quy \u0111\u1ecbnh.<\/o:p><\/SPAN><\/P>

4. T\u1ed5 ch\u1ee9c ki\u1ec3m tra h\u1ed3 s\u01a1, ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo \u0111\u00fang quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh th\u00ec ph\u1ea3i tr\u1ea3 l\u1ea1i \u0111\u1ec3 ch\u1ee7 t\u00e0i s\u1ea3n b\u1ed5 sung, b\u1ea3o \u0111\u1ea3m t\u00ednh \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed3 s\u01a1 theo \u0111\u00fang quy \u0111\u1ecbnh. <\/o:p><\/SPAN><\/P>

Khi giao nh\u1eadn h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ng\u01b0\u1eddi nh\u1eadn h\u1ed3 s\u01a1 ph\u1ea3i v\u00e0o s\u1ed5 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 theo m\u1eabu (s\u1ed1 04-05\/GNHS v\u00e0 04a-05\/GNHS) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 ph\u1ea3i ghi r\u00f5: s\u1ed1 th\u1ee9 t\u1ef1 (theo ng\u00e0y th\u00e1ng nh\u1eadn h\u1ed3 s\u01a1), t\u00ean ch\u1ee7 t\u00e0i s\u1ea3n, \u0111\u1ecba ch\u1ec9, t\u00ean t\u00e0i s\u1ea3n tr\u01b0\u1edbc b\u1ea1 v\u00e0 ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 (ho\u1eb7c ng\u01b0\u1eddi giao h\u1ed3 s\u01a1 c\u1ee7a V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) k\u00fd x\u00e1c nh\u1eadn. <\/o:p><\/SPAN><\/P>

5. T\u00ednh v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo m\u1eabu quy \u0111\u1ecbnh. M\u1ed7i th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 2 b\u1ea3n nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, \u0111\u1ea5t th\u00ec trong th\u1eddi h\u1ea1n ba (03) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ee7a ch\u1ee7 nh\u00e0 \u0111\u1ea5t th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh do V\u0103n ph\u00f2ng \u0110\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t chuy\u1ec3n \u0111\u1ebfn, c\u01a1 quan Thu\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 ghi \u0111\u1ea7y \u0111\u1ee7 v\u00e0o th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 chuy\u1ec3n cho V\u0103n ph\u00f2ng \u0110\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u1ed9t (01) b\u1ea3n \u0111\u1ec3 V\u0103n ph\u00f2ng \u0110\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trao cho ch\u1ee7 nh\u00e0, \u0111\u1ea5t (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 nh\u00e0, \u0111\u1ea5t u\u1ef7 quy\u1ec1n), c\u00f2n m\u1ed9t (01) b\u1ea3n l\u01b0u t\u1ea1i c\u01a1 quan Thu\u1ebf.<\/o:p><\/SPAN><\/P>

b) \u0110\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n l\u00e0 t\u00e0u thuy\u1ec1n, xe \u00f4 t\u00f4, xe m\u00e1y, s\u00fang s\u0103n, s\u00fang th\u1ec3 thao th\u00ec ngay trong ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, c\u01a1 quan Thu\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh, ghi \u0111\u1ea7y \u0111\u1ee7 v\u00e0o th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 trao th\u00f4ng b\u00e1o n\u1ed9p  cho ch\u1ee7 t\u00e0i s\u1ea3n (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 t\u00e0i s\u1ea3n u\u1ef7 quy\u1ec1n), c\u00f2n m\u1ed9t (01) b\u1ea3n l\u01b0u t\u1ea1i c\u01a1 quan Thu\u1ebf.<\/o:p><\/SPAN><\/P>

c) Tr\u01b0\u1eddng h\u1ee3p \u1edf \u0111\u1ecba ph\u01b0\u01a1ng ch\u01b0a t\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u00ec c\u01a1 quan Thu\u1ebf ph\u1ea3i tr\u1ef1c ti\u1ebfp thu ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n v\u00e0o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/o:p><\/SPAN><\/P>

6. M\u1edf s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 ghi ch\u00e9p c\u1eadp nh\u1eadt t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1ec1: s\u1ed1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i thu (theo th\u00f4ng b\u00e1o), s\u1ed1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u00e3 thu (theo s\u1ed1 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n), tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu (mi\u1ec5n n\u1ed9p) l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (ghi r\u00f5 kh\u00f4ng thu) theo m\u1eabu s\u1ed1 05\/SKT-LPTB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/o:p><\/SPAN><\/P>

H\u00e0ng th\u00e1ng (ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 5) ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u1eefa th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1edbi ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n (gi\u1ea5y n\u1ed9p ti\u1ec1n ho\u1eb7c bi\u00ean lai thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1) v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp thu ti\u1ec1n) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i thu, \u0111\u00e3 thu, \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a th\u00e1ng tr\u01b0\u1edbc, c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p, n\u1ed9p th\u1eeba (thi\u1ebfu) ho\u1eb7c vi ph\u1ea1m kh\u00e1c.<\/o:p><\/SPAN><\/P>

7. Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo th\u1ea9m quy\u1ec1n  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 thi h\u00e0nh, <\/I><\/B>ho\u1eb7c chuy\u1ec3n h\u1ed3 s\u01a1 sang c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/o:p><\/SPAN><\/P>

8. X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi nh\u1eefng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/o:p><\/SPAN><\/P>

9. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thu, n\u1ed9p v\u00e0 ki\u1ebfn ngh\u1ecb c\u00e1c v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/o:p><\/SPAN><\/P>

10. T\u1ed5 ch\u1ee9c l\u01b0u gi\u1eef, b\u1ea3o qu\u1ea3n s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c t\u00e0i s\u1ea3n \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/o:p><\/SPAN><\/P>

a) \u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (bi\u00ean lai thu ti\u1ec1n, gi\u1ea5y n\u1ed9p ti\u1ec1n) \u0111\u00f3ng th\u00e0nh quy\u1ec3n theo th\u1ee9 t\u1ef1 th\u1eddi gian t\u1eebng n\u0103m (ho\u1eb7c theo s\u1ed1 th\u1ee9 t\u1ef1 ghi trong s\u1ed5 k\u1ebf to\u00e1n thu, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1) v\u00e0 theo t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n (nh\u00e0 \u0111\u1ea5t, t\u00e0u thuy\u1ec1n,….). <\/o:p><\/SPAN><\/P>

b) H\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n, nh\u01b0: t\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a ch\u1ee7 t\u00e0i s\u1ea3n c\u00e1c b\u1ea3n photocopy gi\u1ea5y t\u1edd <\/I><\/B>ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n, c\u00e1c b\u1ea3n sao <\/I><\/B>gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do ch\u1ee7 t\u00e0i s\u1ea3n cung c\u1ea5p, th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp v\u00e0 \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 theo s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n thu, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 h\u00e0ng n\u0103m.  <\/I><\/B><\/o:p><\/SPAN><\/P>

c) Th\u1eddi h\u1ea1n b\u1ea3o qu\u1ea3n, l\u01b0u gi\u1eef h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

– S\u1ed5 k\u1ebf to\u00e1n thu, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 \u0111\u1ea5t v\u00e0 ch\u1ee9ng t\u1eeb thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t (bi\u00ean lai thu ti\u1ec1n, gi\u1ea5y n\u1ed9p ti\u1ec1n) l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n.<\/o:p><\/SPAN><\/P>

– S\u1ed5 k\u1ebf to\u00e1n thu, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 ch\u1ee9ng t\u1eeb thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c (ngo\u00e0i nh\u00e0 \u0111\u1ea5t) l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u m\u01b0\u1eddi (10) n\u0103m.<\/o:p><\/SPAN><\/P>

– H\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u n\u0103m (05) n\u0103m.<\/o:p><\/SPAN><\/P>

 \u0110i\u1ec1u 12. Tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n c\u1ee7a c\u00e1c c\u01a1 quan li\u00ean quan.<\/B><\/o:p><\/SPAN><\/P>

1. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn  quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n (nh\u00e0, \u0111\u1ea5t, t\u00e0u thuy\u1ec1n, \u00f4t\u00f4, xe m\u00e1y, s\u00fang s\u0103n, s\u00fang th\u1ec3 thao):<\/o:p><\/SPAN><\/P>

Ngo\u00e0i vi\u1ec7c ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan Thu\u1ebf trong vi\u1ec7c ti\u1ebfp nh\u1eadn, lu\u00e2n chuy\u1ec3n h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh, c\u00e1c c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/o:p><\/SPAN><\/P>

a) Ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u00e0 ch\u01b0a n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (ch\u01b0a c\u00f3 Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c Bi\u00ean lai thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1) th\u00ec ch\u01b0a c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh).<\/o:p><\/SPAN><\/P>

b) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi khai man, tr\u1ed1n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan Thu\u1ebf \u0111\u1ec3 truy thu ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/o:p><\/SPAN><\/P>

2. C\u01a1 quan thu ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1: <\/B><\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u01a1 quan Thu\u1ebf, c\u01a1 quan thu ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u1ef1c hi\u1ec7n:<\/o:p><\/SPAN><\/P>

a) Thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u00e3 ghi tr\u00ean th\u00f4ng b\u00e1o v\u00e0 h\u1ea1ch to\u00e1n theo \u0111\u00fang ch\u01b0\u01a1ng, lo\u1ea1i, kho\u1ea3n, m\u1ee5c, ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/o:p><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p \u1edf \u0111\u1ecba ph\u01b0\u01a1ng, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ch\u01b0a b\u1ed1 tr\u00ed \u0111i\u1ec3m thu ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec c\u01a1 quan Thu\u1ebf ph\u1ea3i tr\u1ef1c ti\u1ebfp thu ti\u1ec1n v\u00e0 h\u00e0ng ng\u00e0y ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 n\u0103m (05) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y thu ti\u1ec1n ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea, n\u1ed9p h\u1ebft s\u1ed1 ti\u1ec1n \u0111\u00e3 thu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/o:p><\/SPAN><\/P>

b) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 sau 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf <\/I><\/B> th\u00ec t\u00ednh v\u00e0 thu ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/o:p><\/SPAN><\/P>

S\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu \u0111\u01b0\u1ee3c, c\u01a1 quan thu ti\u1ec1n ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 h\u1ea1ch to\u00e1n theo ch\u01b0\u01a1ng, lo\u1ea1i, kho\u1ea3n, m\u1ee5c t\u01b0\u01a1ng \u1ee9ng c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/o:p><\/SPAN><\/P>

                                  <\/B><\/o:p><\/SPAN><\/P>

Ch\u01b0\u01a1ng V<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 13. Hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/SPAN><\/B> <\/o:p><\/SPAN><\/P>

Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan m\u1ed9t c\u1eeda li\u00ean th\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf c\u00e1c Th\u00f4ng t\u01b0 s\u1ed1 95\/2005\/TT-BTC ng\u00e0y 26\/10\/2005 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, Th\u00f4ng t\u01b0 s\u1ed1 02\/2007\/TT-BTC ng\u00e0y 8\/01\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 95\/2005\/TT-BTC ng\u00e0y 26\/10\/2005 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, Th\u00f4ng t\u01b0 s\u1ed1 79\/2008\/TT-BTC ng\u00e0y 15\/9\/2008 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP ng\u00e0y 29\/7\/2008 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 176\/1999\/N\u0110-CP ng\u00e0y 21\/12\/1999 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 47\/2003\/N\u0110-CP ng\u00e0y 12\/05\/2003 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 tr\u00e1i v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec1u b\u00e3i b\u1ecf.<\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 14. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n.<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf nh\u01b0ng ch\u01b0a n\u1ed9p ho\u1eb7c n\u1ed9p ch\u01b0a \u0111\u1ee7 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec \u0111\u01b0\u1ee3c n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p ho\u1eb7c n\u1ed9p ch\u01b0a \u0111\u1ee7 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong th\u1eddi h\u1ea1n ba m\u01b0\u01a1i ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/o:p><\/SPAN><\/P>

– Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1: N\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1; n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y.<\/o:p><\/SPAN><\/P>

– Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ch\u01b0a \u0111\u1ee7 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh: \u0110\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p t\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP; tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u00e3 n\u1ed9p nh\u1ecf h\u01a1n m\u1ee9c t\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP th\u00ec ph\u1ea3i n\u1ed9p s\u1ed1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f2n thi\u1ebfu so v\u1edbi m\u1ee9c t\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP.<\/o:p><\/SPAN><\/P>

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p ho\u1eb7c n\u1ed9p ch\u01b0a \u0111\u1ee7 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u00e0 th\u1eddi h\u1ea1n v\u01b0\u1ee3t qu\u00e1 ba m\u01b0\u01a1i ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/o:p><\/SPAN><\/P>

– Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1: N\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 <\/I><\/B>\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 kh\u00f4ng b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p; n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/o:p><\/SPAN><\/P>

– Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ch\u01b0a \u0111\u1ee7 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh: \u0110\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 kh\u00f4ng b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p; \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p t\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p t\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP nh\u01b0ng b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh; tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u00e3 n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p t\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP th\u00ec ph\u1ea3i n\u1ed9p s\u1ed1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f2n thi\u1ebfu so v\u1edbi m\u1ee9c t\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP v\u00e0 b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/o:p><\/SPAN><\/P>

c) Th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ra th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 m\u1ee5c IX ph\u1ea7n B Th\u00f4ng t\u01b0 s\u1ed1 60\/2007\/TT-BTC ng\u00e0y 14\/6\/2007 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 v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25\/5\/2007 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.<\/o:p><\/SPAN><\/P>

d) Th\u1eddi gian t\u00ednh v\u00e0 s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00ednh theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/o:p><\/SPAN><\/P>

\u0111) Th\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i ph\u1ea7n G Th\u00f4ng t\u01b0 s\u1ed1 60\/2007\/TT-BTC ng\u00e0y 14\/6\/2007 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 v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25\/5\/2007 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.<\/o:p><\/SPAN><\/P>

  2. T\u1ed5ng c\u1ee5c Thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f3 tr\u00e1ch nhi\u1ec7m thi h\u00e0nh c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 176\/1999\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 245\/2003\/Q\u0110-TTg c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2008\/N\u0110-CP ng\u00e0y 29\/7\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. <\/o:p><\/SPAN><\/P>

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u1ea3nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, h\u01b0\u1edbng d\u1eabn b\u1ed5 sung.\/.<\/o:p><\/SPAN><\/P>

<\/I><\/B><\/o:p><\/SPAN><\/P>

N\u01a1i nh\u1eadn:<\/SPAN><\/I><\/B><\/o:p><\/SPAN><\/P>

– V\u0103n ph\u00f2ng T\u01af \u0110\u1ea3ng;<\/SPAN><\/o:p><\/SPAN><\/P>

– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/SPAN><\/o:p><\/SPAN><\/P>

– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/SPAN><\/o:p><\/SPAN><\/P>

– Vi\u1ec7n Ki\u1ec3m s\u00e1t NDTC;<\/SPAN><\/o:p><\/SPAN><\/P>

– V\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;<\/SPAN><\/o:p><\/SPAN><\/P>

– To\u00e0 \u00e1n NDTC;   <\/SPAN><\/o:p><\/SPAN><\/P>

– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/SPAN><\/o:p><\/SPAN><\/P>

– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9,<\/SPAN><\/o:p><\/SPAN><\/P>

  c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/SPAN><\/o:p><\/SPAN><\/P>

– C\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/SPAN><\/o:p><\/SPAN><\/P>

– H\u0110ND, UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<\/SPAN><\/o:p><\/SPAN><\/P>

– S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc,<\/SPAN><\/o:p><\/SPAN><\/P>

   S\u1edf T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u00e1c t\u1ec9nh, TP; <\/SPAN><\/o:p><\/SPAN><\/P>

– C\u00f4ng b\u00e1o;<\/SPAN><\/o:p><\/SPAN><\/P>

– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n B\u1ed9 T\u01b0 ph\u00e1p;<\/SPAN><\/o:p><\/SPAN><\/P>

– Website Ch\u00ednh ph\u1ee7;<\/SPAN><\/o:p><\/SPAN><\/P>

– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/SPAN><\/o:p><\/SPAN><\/P>

– L\u01b0u: VT(2b), TCT (VT,CS).<\/SPAN><\/o:p><\/SPAN><\/P><\/TD>

KT. B\u1ed8 TR\u01af\u1edeNG<\/o:p><\/SPAN><\/SPAN><\/B><\/P>

TH\u1ee8 TR\u01af\u1edeNG<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

(\u0110\u00e3 k\u00fd)<\/SPAN><\/I><\/B><\/o:p><\/SPAN><\/B><\/P>

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/SPAN><\/B><\/o:p><\/SPAN><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH___________S\u1ed1 68\/2010\/TT-BTC C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac__________________________H\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 4 n\u0103m 2010 TH\u00d4NG T\u01afH\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1_____________________ C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh; C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea5t \u0111ai 2003 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng […]<\/p>\n","protected":false},"author":2,"featured_media":17784,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17793"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17793"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17793\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/17784"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}