{"id":18152,"date":"2010-08-16T09:09:12","date_gmt":"2010-08-16T09:09:12","guid":{"rendered":""},"modified":"2010-08-16T09:09:12","modified_gmt":"2010-08-16T09:09:12","slug":"nghi-dinh-quy-dinh-ve-dia-ban-uu-dai-dau-tu-uu-dai-thue-thu-nhap-doanh-nghiep-doi-voi-don-vi-hanh-chinh-moi-thanh-lap-do-chinh-phu-dieu-chinh-dia-gioi-hanh-chinh","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=18152","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi th\u00e0nh l\u1eadp do Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh"},"content":{"rendered":"

CH\u00cdNH PH\u1ee6
——-<\/FONT><\/B><\/P><\/TD>

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/st1:place><\/st1:country-region>
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
————–<\/FONT><\/B><\/P><\/TD><\/TR>

S\u1ed1: 53\/2010\/N\u0110-CP  <\/FONT><\/P><\/TD>

H\u00e0 N\u1ed9i, ng\u00e0y 19 th\u00e1ng 05 n\u0103m 2010<\/FONT><\/I><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

NGH\u1eca \u0110\u1ecaNH <\/FONT><\/SPAN><\/B><\/P>

Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp <\/FONT><\/P>

doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi th\u00e0nh l\u1eadp<\/FONT><\/P>

do Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh <\/FONT><\/P>

CH\u00cdNH PH\u1ee6 <\/FONT><\/SPAN><\/B><\/P>

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;
C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea7u t\u01b0 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;
C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008;
X\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh,<\/FONT><\/SPAN><\/P>

NGH\u1eca \u0110\u1ecaNH:<\/FONT><\/SPAN><\/B><\/P>

\u0110i\u1ec1u 1. <\/B>Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi th\u00e0nh l\u1eadp do Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh nh\u01b0 sau:<\/FONT><\/P>

1. C\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi th\u00e0nh l\u1eadp do th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh (chia, t\u00e1ch, n\u00e2ng c\u1ea5p \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u0169 \u0111ang thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 108\/2006\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 9 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 (Ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 108\/2006\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 9 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7) v\u00e0 Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (Ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11 th\u00e1ng 12 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7) th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo \u0111\u1ecba b\u00e0n c\u1ee7a \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u0169 \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng.   <\/FONT><\/P>

2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi th\u00e0nh l\u1eadp quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 l\u00e0 \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i \u0111\u1ecba b\u00e0n n\u00e0y. <\/FONT><\/P>

3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y do s\u1eafp x\u1ebfp, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba gi\u1edbi c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n v\u00e0 \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, nh\u01b0ng ch\u01b0a c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo \u0111a s\u1ed1 (tr\u00ean 50%) c\u1ee7a s\u1ed1 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 \u0111ang h\u01b0\u1edfng; tr\u01b0\u1eddng h\u1ee3p s\u1ed1 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n v\u00e0 \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n b\u1eb1ng nhau th\u00ec \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/FONT><\/P>

4. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh d\u1eabn \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf m\u1ee9c cao h\u01a1n (\u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n) sang \u0111\u1ecba b\u00e0n c\u00f3 m\u1ee9c \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n (\u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n) ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p x\u00e3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u1ecba b\u00e0n n\u01a1i ti\u1ebfp nh\u1eadn \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh \u0111\u00f3. <\/FONT><\/P>

\u0110i\u1ec1u 2. <\/B>\u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh <\/FONT><\/P>

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 15 th\u00e1ng 7 n\u0103m 2010.<\/FONT><\/P>

2. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/FONT><\/P>

<\/FONT><\/I><\/B> <\/P>

N\u01a1i nh\u1eadn:
<\/FONT><\/I><\/B>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;
– VP BC\u0110 TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;
– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;
– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c UB c\u1ee7a Qu\u1ed1c h\u1ed9i;
– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
– UB Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;
– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
– Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch X\u00e3 h\u1ed9i;
– Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
– \u1ee6y ban TW M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
– VPCP: BTCN, c\u00e1c PCN, C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
– L\u01b0u: V\u0103n th\u01b0, KTTH (5b).<\/FONT><\/SPAN><\/P><\/TD>

TM. CH\u00cdNH PH\u1ee6
TH\u1ee6 T\u01af\u1edaNG


\u0111\u00e3 k\u00fd

Nguy\u1ec5n T\u1ea5n D\u0169ng <\/FONT><\/B><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/p>\n","protected":false},"excerpt":{"rendered":"

CH\u00cdNH PH\u1ee6 ——-C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac————–S\u1ed1: 53\/2010\/N\u0110-CP  H\u00e0 N\u1ed9i, ng\u00e0y 19 th\u00e1ng 05 n\u0103m 2010NGH\u1eca \u0110\u1ecaNH Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi th\u00e0nh l\u1eadpdo Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u […]<\/p>\n","protected":false},"author":2,"featured_media":18149,"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\/18152"}],"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=18152"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/18152\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/18149"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}