{"id":10493,"date":"2015-08-25T01:51:49","date_gmt":"2015-08-25T01:51:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10493"},"modified":"2015-08-25T02:10:03","modified_gmt":"2015-08-25T02:10:03","slug":"luat-so-322013qh13-sua-doi-bo-sung-mot-so-dieu-cua-luat-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10493","title":{"rendered":"Lu\u1eadt s\u1ed1 32\/2013\/QH13 s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf TNDN"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/span><\/i><\/strong>\u00a0<\/span><\/span><\/i><\/b><\/span><\/span>t\u1ea3i files<\/span><\/span><\/i><\/strong>\u00a0<\/span><\/span><\/i><\/b><\/span><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/span><\/i><\/strong>
<\/span><\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/p>\n

QU\u1ed0C H\u1ed8I<\/span><\/p>\n

\u00a0C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span>
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac <\/span>
\n—————<\/span>
\nLu\u1eadt s\u1ed1: 32\/2013\/QH13 H\u00e0 N\u1ed9i, ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013<\/span><\/p>\n

LU\u1eacT<\/span><\/strong>
\nS\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/span><\/strong><\/p>\n

C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam n\u0103m 1992 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb quy\u1ebft s\u1ed1 51\/2001\/QH10;<\/em><\/span>
\nQu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12.<\/em><\/span>
\n\u0110i\u1ec1u 1:<\/strong><\/span>
\nS\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span>
\n1. Kho\u1ea3n 3 \u0110i\u1ec1u 2 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n \u201c3. C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 th\u00f4ng qua c\u01a1 s\u1edf n\u00e0y, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m:<\/span>
\na) Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh, nh\u00e0 m\u00e1y, c\u00f4ng x\u01b0\u1edfng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u1ecf d\u1ea7u, m\u1ecf kh\u00ed, m\u1ecf ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean kh\u00e1c t\u1ea1i Vi\u1ec7t Nam;<\/span>
\nb) \u0110\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, l\u1eafp r\u00e1p;<\/span>
\nc) C\u01a1 s\u1edf cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u00f4ng qua ng\u01b0\u1eddi l\u00e0m c\u00f4ng ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c;<\/span>
\nd) \u0110\u1ea1i l\u00fd cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n\u0111) \u0110\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p l\u00e0 \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n vi\u1ec7c giao h\u00e0ng ho\u00e1 ho\u1eb7c cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.\u201d<\/span>
\n2. Kho\u1ea3n 2 \u0110i\u1ec1u 3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n\u201c2. Thu nh\u1eadp kh\u00e1c bao g\u1ed3m thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, k\u1ec3 c\u1ea3 thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea, thanh l\u00fd t\u00e0i s\u1ea3n, trong \u0111\u00f3 c\u00f3 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1; thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7; kho\u1ea3n thu t\u1eeb n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 xo\u00e1 nay \u0111\u00f2i \u0111\u01b0\u1ee3c; kho\u1ea3n thu t\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7; kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, k\u1ec3 c\u1ea3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam.\u201d<\/span>
\n3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 4; b\u1ed5 sung c\u00e1c kho\u1ea3n 8, 9, 10 v\u00e0 11 v\u00e0o \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n\u201c1. Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, s\u1ea3n xu\u1ea5t mu\u1ed1i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3; thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u1edf \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; thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n \u1edf \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; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n.\u201d<\/span>
\n \u201c4. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p c\u00f3 t\u1eeb 30% s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m tr\u1edf l\u00ean l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m vi r\u00fat g\u00e2y ra h\u1ed9i ch\u1ee9ng suy gi\u1ea3m mi\u1ec5n d\u1ecbch m\u1eafc ph\u1ea3i \u1edf ng\u01b0\u1eddi (HIV\/AIDS) v\u00e0 c\u00f3 s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m t\u1eeb hai m\u01b0\u01a1i ng\u01b0\u1eddi tr\u1edf l\u00ean, kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.\u201d<\/span>
\n \u201c8. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i.<\/span>
\n9. Thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng cho ng\u01b0\u1eddi ngh\u00e8o v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00e1c c\u1ee7a Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i; thu nh\u1eadp c\u1ee7a c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 qu\u1ef9 kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; thu nh\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c m\u00e0 Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 do Ch\u00ednh ph\u1ee7 th\u00e0nh l\u1eadp \u0111\u1ec3 x\u1eed l\u00fd n\u1ee3 x\u1ea5u c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam.<\/span>
\n10. Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i ho\u00e1 trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1 kh\u00e1c \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1 kh\u00e1c; ph\u1ea7n thu nh\u1eadp h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3.<\/span>
\n11. Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf \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.\u201d<\/span>
\n4. Kho\u1ea3n 3 \u0110i\u1ec1u 7 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n \u201c3. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n), thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n), thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ebfu l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf.\u201d<\/span>
\n5. \u0110i\u1ec1u 9 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 9. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span>
\n1. Tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span>
\na) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; kho\u1ea3n chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nb) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span>
\na) Kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, tr\u1eeb ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng;<\/span>
\nb) Kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span>
\nc) Kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c;<\/span>
\nd) Ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam v\u01b0\u1ee3t m\u1ee9c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 do ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh;<\/span>
\n\u0111) Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng;<\/span>
\ne) Ph\u1ea7n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay;<\/span>
\ng) Kho\u1ea3n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nh) Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\ni) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n; th\u00f9 lao tr\u1ea3 cho s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh; ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n h\u1ea1ch to\u00e1n chi kh\u00e1c \u0111\u1ec3 chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nk) Ph\u1ea7n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu;<\/span>
\nl) Ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span>
\nm) Ph\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi, ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb, h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, h\u1ed7 tr\u1ee3 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb. T\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y; \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m gi\u00e1 mua c\u1ee7a h\u00e0ng ho\u00e1 b\u00e1n ra;<\/span>
\nn) Kho\u1ea3n t\u00e0i tr\u1ee3, tr\u1eeb kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, nghi\u00ean c\u1ee9u khoa h\u1ecdc, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, kho\u1ea3n t\u00e0i tr\u1ee3 theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng 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;<\/span>
\no) Ph\u1ea7n tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n ho\u1eb7c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\np) C\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh: ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c th\u00f9 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n3. Kho\u1ea3n chi b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh kho\u1ea3n chi b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.\u201d<\/span>
\n6. \u0110i\u1ec1u 10 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 10. Thu\u1ebf su\u1ea5t<\/span>
\n1. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 22%, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span>
\nNh\u1eefng tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 22% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016.<\/span>
\n2. Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 hai m\u01b0\u01a1i t\u1ef7 \u0111\u1ed3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%.<\/span>
\nDoanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span>
\n3. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u, kh\u00ed v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c t\u1ea1i Vi\u1ec7t Nam t\u1eeb 32% \u0111\u1ebfn 50% ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng d\u1ef1 \u00e1n, t\u1eebng c\u01a1 s\u1edf kinh doanh.<\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.\u201d<\/span>
\n7. \u0110i\u1ec1u 13 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 13. \u01afu \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t<\/span>
\n1. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% trong th\u1eddi gian m\u01b0\u1eddi l\u0103m n\u0103m \u0111\u1ed1i v\u1edbi:<\/span>
\na) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \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, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao;<\/span>
\nb) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, bao g\u1ed3m: nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao; \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m cho ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng – kinh doanh c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m; s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u composit, c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng nh\u1eb9, v\u1eadt li\u1ec7u qu\u00fd hi\u1ebfm; s\u1ea3n xu\u1ea5t n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch, n\u0103ng l\u01b0\u1ee3ng t\u1eeb vi\u1ec7c ti\u00eau h\u1ee7y ch\u1ea5t th\u1ea3i; ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 sinh h\u1ecdc; b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng;<\/span>
\nc) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao;<\/span>
\nd) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t (tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n) \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed sau:<\/span>
\n– D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u s\u00e1u ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 ba n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t m\u01b0\u1eddi ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m, ch\u1eadm nh\u1ea5t sau ba n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu;<\/span>
\n– D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u s\u00e1u ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 ba n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng tr\u00ean ba ngh\u00ecn lao \u0111\u1ed9ng.<\/span>
\n2. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% \u0111\u1ed1i v\u1edbi:<\/span>
\na) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i ho\u00e1 trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n ho\u00e1, th\u1ec3 thao v\u00e0 m\u00f4i tr\u01b0\u1eddng;<\/span>
\nb) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 – kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u1ec3 b\u00e1n, cho thu\u00ea, cho thu\u00ea mua \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 c\u1ee7a Lu\u1eadt nh\u00e0 \u1edf;<\/span>
\nc) Thu nh\u1eadp c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1o in, k\u1ec3 c\u1ea3 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o in theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt b\u00e1o ch\u00ed; thu nh\u1eadp c\u1ee7a c\u01a1 quan xu\u1ea5t b\u1ea3n t\u1eeb ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt xu\u1ea5t b\u1ea3n;<\/span>
\nd) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb: tr\u1ed3ng, ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 r\u1eebng; nu\u00f4i tr\u1ed3ng n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; s\u1ea3n xu\u1ea5t, nh\u00e2n v\u00e0 lai t\u1ea1o gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; s\u1ea3n xu\u1ea5t, khai th\u00e1c v\u00e0 tinh ch\u1ebf mu\u1ed1i, tr\u1eeb s\u1ea3n xu\u1ea5t mu\u1ed1i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y; \u0111\u1ea7u t\u01b0 b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n sau thu ho\u1ea1ch, b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m;<\/span>
\n\u0111) Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p kh\u00f4ng thu\u1ed9c \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, tr\u1eeb thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span>
\n3. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% trong th\u1eddi gian m\u01b0\u1eddi n\u0103m \u0111\u1ed1i v\u1edbi:<\/span>
\na) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n;<\/span>
\nb) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, bao g\u1ed3m: s\u1ea3n xu\u1ea5t th\u00e9p cao c\u1ea5p; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng; s\u1ea3n xu\u1ea5t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p; s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb t\u01b0\u1edbi ti\u00eau; s\u1ea3n xu\u1ea5t, tinh ch\u1ebf th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, thu\u1ef7 s\u1ea3n; ph\u00e1t tri\u1ec3n ng\u00e0nh ngh\u1ec1 truy\u1ec1n th\u1ed1ng.<\/span>
\nT\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016, thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%.<\/span>
\n4. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4.<\/span>
\nT\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016, thu nh\u1eadp c\u1ee7a Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%.<\/span>
\n5. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t thu h\u00fat \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 c\u00f4ng ngh\u1ec7 cao th\u00ec th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u00eam, nh\u01b0ng th\u1eddi gian k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 m\u01b0\u1eddi l\u0103m n\u0103m.<\/span>
\n6. Th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a doanh nghi\u1ec7p c\u00f3 doanh thu; \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao; \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao.<\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.\u201d<\/span>
\n8. \u0110i\u1ec1u 14 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 14. \u01afu \u0111\u00e3i v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span>
\n1. Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 b\u1ed1n n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 ch\u00edn n\u0103m ti\u1ebfp theo.<\/span>
\n2. Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu c\u00f4ng nghi\u1ec7p, tr\u1eeb khu c\u00f4ng nghi\u1ec7p thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i thu\u1eadn l\u1ee3i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 hai n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 b\u1ed1n n\u0103m ti\u1ebfp theo.<\/span>
\n3. Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0. Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao.<\/span>
\n4. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t, n\u00e2ng cao c\u00f4ng su\u1ea5t, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t (\u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) n\u1ebfu \u0111\u00e1p \u1ee9ng m\u1ed9t trong ba ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng. Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y b\u1eb1ng v\u1edbi th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi tr\u00ean c\u00f9ng \u0111\u1ecba b\u00e0n, l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\nD\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span>
\na) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u0103ng th\u00eam khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1t t\u1ed1i thi\u1ec3u t\u1eeb hai m\u01b0\u01a1i t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng thu\u1ed9c l\u0129nh v\u1ef1c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y ho\u1eb7c t\u1eeb m\u01b0\u1eddi t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u1ef1c hi\u1ec7n t\u1ea1i \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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nb) T\u1ef7 tr\u1ecdng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u0103ng th\u00eam \u0111\u1ea1t t\u1ed1i thi\u1ec3u t\u1eeb 20% so v\u1edbi t\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u01b0\u1edbc khi \u0111\u1ea7u t\u01b0;<\/span>
\nc) C\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf t\u0103ng th\u00eam t\u1ed1i thi\u1ec3u t\u1eeb 20% so v\u1edbi c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf tr\u01b0\u1edbc khi \u0111\u1ea7u t\u01b0.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng thu\u1ed9c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y m\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng m\u1ed9t trong ba ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u00ec \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf theo d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3).<\/span>
\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u00ec ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh tr\u00ean t\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/span>
\nTh\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh.<\/span>
\n\u01afu \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng do s\u00e1p nh\u1eadp, mua l\u1ea1i doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.\u201d<\/span>
\n9. B\u1ed5 sung kho\u1ea3n 3 v\u00e0o \u0110i\u1ec1u 15 nh\u01b0 sau:<\/span>
\n \u201c3. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c gi\u1ea3m 50% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean ph\u1ea7n thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.\u201d<\/span>
\n10. \u0110i\u1ec1u 16 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 16. Chuy\u1ec3n l\u1ed7<\/span>
\n1. Doanh nghi\u1ec7p c\u00f3 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang n\u0103m sau; s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf. Th\u1eddi gian \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 kh\u00f4ng qu\u00e1 n\u0103m n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7.<\/span>
\n2. Doanh nghi\u1ec7p c\u00f3 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 7 c\u1ee7a Lu\u1eadt n\u00e0y n\u1ebfu c\u00f2n l\u1ed7 v\u00e0 doanh nghi\u1ec7p c\u00f3 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang n\u0103m sau v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3. Th\u1eddi gian chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.\u201d<\/span>
\n11. Kho\u1ea3n 1 \u0110i\u1ec1u 17 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n \u201c1. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c tr\u00edch t\u1ed1i \u0111a 10% thu nh\u1eadp t\u00ednh thu\u1ebf h\u00e0ng n\u0103m \u0111\u1ec3 l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p. Ri\u00eang doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n tr\u00edch Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y c\u00f2n ph\u1ea3i b\u1ea3o \u0111\u1ea3m t\u1ef7 l\u1ec7 tr\u00edch Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.\u201d<\/span>
\n12. \u0110i\u1ec1u 18 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 18. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf<\/span>
\n1. \u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 13, 14, 15, 16 v\u00e0 17 c\u1ee7a Lu\u1eadt n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 n\u1ed9p thu\u1ebf theo k\u00ea khai.<\/span>
\n\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf tr\u00ean t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n3. Thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 v\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 4, \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span>
\na) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u1eeb nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam;<\/span>
\nb) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u, kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n;<\/span>
\nc) Thu nh\u1eadp t\u1eeb kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n4. Trong c\u00f9ng m\u1ed9t th\u1eddi gian, n\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf kh\u00e1c nhau \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 l\u1ee3i nh\u1ea5t.\u201d<\/span>
\n\u0110i\u1ec1u 2:<\/strong><\/span>
\n1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014, tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n2. Quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 hai m\u01b0\u01a1i t\u1ef7 \u0111\u1ed3ng t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 v\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 – kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span>
\n3. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 t\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013 c\u00f2n \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf su\u1ea5t, th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf) theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u01b0u \u0111\u00e3i \u0111ang h\u01b0\u1edfng ho\u1eb7c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y theo di\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 m\u1edbi cho th\u1eddi gian c\u00f2n l\u1ea1i n\u1ebfu \u0111ang h\u01b0\u1edfng theo di\u1ec7n doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c theo di\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i n\u1ebfu \u0111ang h\u01b0\u1edfng theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng.<\/span>
\nT\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 13 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 17% cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span>
\n4. B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i c\u00e1c \u0111i\u1ec1u, kho\u1ea3n c\u1ee7a c\u00e1c lu\u1eadt sau \u0111\u00e2y:<\/span>
\na) Kho\u1ea3n 2 \u0110i\u1ec1u 7 c\u1ee7a Lu\u1eadt b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi s\u1ed1 06\/2012\/QH13;<\/span>
\nb) Kho\u1ea3n 2 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt b\u1ea3o hi\u1ec3m y t\u1ebf s\u1ed1 25\/2008\/QH12;<\/span>
\nc) Kho\u1ea3n 1 \u0110i\u1ec1u 10; kho\u1ea3n 1 \u0110i\u1ec1u 12; kho\u1ea3n 2 \u0110i\u1ec1u 18; kho\u1ea3n 2 \u0110i\u1ec1u 19; kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 22; kho\u1ea3n 3 \u0110i\u1ec1u 24 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 28 c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao s\u1ed1 21\/2008\/QH12;<\/span>
\nd) C\u00e1c kho\u1ea3n 1, 4, 5, 6, 7 v\u00e0 8 \u0110i\u1ec1u 44, \u0110i\u1ec1u 45 c\u1ee7a Lu\u1eadt chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 s\u1ed1 80\/2006\/QH11;<\/span>
\n\u0111) Kho\u1ea3n 1 \u0110i\u1ec1u 53, kho\u1ea3n 5 \u0110i\u1ec1u 55 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 86 c\u1ee7a Lu\u1eadt d\u1ea1y ngh\u1ec1 s\u1ed1 76\/2006\/QH11;<\/span>
\ne) Kho\u1ea3n 1 \u0110i\u1ec1u 68 c\u1ee7a Lu\u1eadt ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam \u0111i l\u00e0m vi\u1ec7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i s\u1ed1 72\/2006\/QH11;<\/span>
\ng) Kho\u1ea3n 2 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1 71\/2006\/QH11;<\/span>
\nh) Kho\u1ea3n 3 \u0110i\u1ec1u 8 c\u1ee7a Lu\u1eadt tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd s\u1ed1 69\/2006\/QH11;<\/span>
\ni) Kho\u1ea3n 3 \u0110i\u1ec1u 66 c\u1ee7a Lu\u1eadt gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc s\u1ed1 08\/2012\/QH13;<\/span>
\nk) \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt ng\u01b0\u1eddi khuy\u1ebft t\u1eadt s\u1ed1 51\/2010\/QH12;<\/span>
\nl) Kho\u1ea3n 4 \u0110i\u1ec1u 33 c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 s\u1ed1 59\/2005\/QH11;<\/span>
\nm) Kho\u1ea3n 2 \u0110i\u1ec1u 58, kho\u1ea3n 2 \u0110i\u1ec1u 73, kho\u1ea3n 3 \u0110i\u1ec1u 117 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 125 c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p s\u1ed1 60\/2005\/QH11.<\/span>
\n5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt.<\/span>
\nLu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kho\u00e1 XIII, k\u1ef3 h\u1ecdp th\u1ee9 5 th\u00f4ng qua ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Nguy\u1ec5n Sinh H\u00f9ng<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Lu\u1eadt s\u1ed1 32\/2013\/QH13 s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf TNDN. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1240],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10493"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10493"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10493\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10493"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}