{"id":12843,"date":"2015-09-09T07:16:15","date_gmt":"2015-09-09T07:16:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12843"},"modified":"2015-09-09T08:46:00","modified_gmt":"2015-09-09T08:46:00","slug":"luat-so-272008qh12-luat-thue-tieu-thu-dac-biet","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12843","title":{"rendered":"Lu\u1eadt s\u1ed1 27\/2008\/QH12 – Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t"},"content":{"rendered":"

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

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

\"Lu\u1eadt<\/span><\/p>\n

 <\/p>\n

LU\u1eacT<\/strong><\/span>
\nTHU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam n\u0103m 1992 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i,
\nb\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb quy\u1ebft s\u1ed1 51\/2001\/QH10; <\/span><\/em>
\nQu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/em><\/p>\n

CH\u01af\u01a0NG I<\/span><\/strong>
\nNH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/strong>
\nLu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, ho\u00e0n thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/span><\/strong>
\n1. H\u00e0ng h\u00f3a:<\/span>
\na) Thu\u1ed1c l\u00e1 \u0111i\u1ebfu, x\u00ec g\u00e0 v\u00e0 ch\u1ebf ph\u1ea9m kh\u00e1c t\u1eeb c\u00e2y thu\u1ed1c l\u00e1 d\u00f9ng \u0111\u1ec3 h\u00fat, h\u00edt, nhai, ng\u1eedi, ng\u1eadm; <\/span>
\nb) R\u01b0\u1ee3u;<\/span>
\nc) Bia;<\/span>
\nd) Xe \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7, k\u1ec3 c\u1ea3 xe \u00f4 t\u00f4 v\u1eeba ch\u1edf ng\u01b0\u1eddi, v\u1eeba ch\u1edf h\u00e0ng lo\u1ea1i c\u00f3 t\u1eeb hai h\u00e0ng gh\u1ebf tr\u1edf l\u00ean, c\u00f3 thi\u1ebft k\u1ebf v\u00e1ch ng\u0103n c\u1ed1 \u0111\u1ecbnh gi\u1eefa khoang ch\u1edf ng\u01b0\u1eddi v\u00e0 khoang ch\u1edf h\u00e0ng;<\/span>
\n\u0111) Xe m\u00f4 t\u00f4 hai b\u00e1nh, xe m\u00f4 t\u00f4 ba b\u00e1nh c\u00f3 dung t\u00edch xi lanh tr\u00ean 125cm3;<\/span>
\ne) T\u00e0u bay, du thuy\u1ec1n;<\/span>
\ng) X\u0103ng c\u00e1c lo\u1ea1i, nap-ta (naphtha), ch\u1ebf ph\u1ea9m t\u00e1i h\u1ee3p (reformade component) v\u00e0 c\u00e1c ch\u1ebf ph\u1ea9m kh\u00e1c \u0111\u1ec3 pha ch\u1ebf x\u0103ng;<\/span>
\nh) \u0110i\u1ec1u ho\u00e0 nhi\u1ec7t \u0111\u1ed9 c\u00f4ng su\u1ea5t t\u1eeb 90.000 BTU tr\u1edf xu\u1ed1ng;<\/span>
\ni) B\u00e0i l\u00e1;<\/span>
\nk) V\u00e0ng m\u00e3, h\u00e0ng m\u00e3.<\/span>
\n2. D\u1ecbch v\u1ee5:<\/span>
\na) Kinh doanh v\u0169 tr\u01b0\u1eddng;<\/span>
\nb) Kinh doanh m\u00e1t-xa (massage), ka-ra-\u00f4-k\u00ea (karaoke);<\/span>
\nc) Kinh doanh ca-si-n\u00f4 (casino); tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng bao g\u1ed3m tr\u00f2 ch\u01a1i b\u1eb1ng m\u00e1y gi\u1eafc-p\u00f3t (jackpot), m\u00e1y s\u1edd-lot (slot) v\u00e0 c\u00e1c lo\u1ea1i m\u00e1y t\u01b0\u01a1ng t\u1ef1; <\/span>
\nd) Kinh doanh \u0111\u1eb7t c\u01b0\u1ee3c; <\/span>
\n\u0111) Kinh doanh g\u00f4n (golf) bao g\u1ed3m b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, v\u00e9 ch\u01a1i g\u00f4n;<\/span>
\ne) Kinh doanh x\u1ed5 s\u1ed1.<\/span>
\n\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong> <\/span>
\nH\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: <\/span>
\n1. H\u00e0ng h\u00f3a do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, gia c\u00f4ng tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u ho\u1eb7c b\u00e1n, \u1ee7y th\u00e1c cho c\u01a1 s\u1edf kinh doanh kh\u00e1c \u0111\u1ec3 xu\u1ea5t kh\u1ea9u;<\/span>
\n2. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u bao g\u1ed3m: <\/span>
\na) H\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i; qu\u00e0 t\u1eb7ng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, 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 x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n, qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng cho c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span>
\nb) H\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n qu\u00e1 c\u1ea3nh ho\u1eb7c m\u01b0\u1ee3n \u0111\u01b0\u1eddng qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam, h\u00e0ng h\u00f3a chuy\u1ec3n kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span>
\nc) H\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u v\u00e0 t\u1ea1m xu\u1ea5t kh\u1ea9u, t\u00e1i nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u;<\/span>
\nd) \u0110\u1ed3 d\u00f9ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i theo ti\u00eau chu\u1ea9n mi\u1ec5n tr\u1eeb ngo\u1ea1i giao; h\u00e0ng mang theo ng\u01b0\u1eddi trong ti\u00eau chu\u1ea9n h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf; h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; <\/span>
\n3. T\u00e0u bay, du thuy\u1ec1n s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kh\u00e1ch du l\u1ecbch;<\/span>
\n4. Xe \u00f4 t\u00f4 c\u1ee9u th\u01b0\u01a1ng; xe \u00f4 t\u00f4 ch\u1edf ph\u1ea1m nh\u00e2n; xe \u00f4 t\u00f4 tang l\u1ec5; xe \u00f4 t\u00f4 thi\u1ebft k\u1ebf v\u1eeba c\u00f3 ch\u1ed7 ng\u1ed3i, v\u1eeba c\u00f3 ch\u1ed7 \u0111\u1ee9ng ch\u1edf \u0111\u01b0\u1ee3c t\u1eeb 24 ng\u01b0\u1eddi tr\u1edf l\u00ean; xe \u00f4 t\u00f4 ch\u1ea1y trong khu vui ch\u01a1i, gi\u1ea3i tr\u00ed, th\u1ec3 thao kh\u00f4ng \u0111\u0103ng k\u00fd l\u01b0u h\u00e0nh v\u00e0 kh\u00f4ng tham gia giao th\u00f4ng;<\/span>
\n5. H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o khu phi thu\u1ebf quan, h\u00e0ng ho\u00e1 t\u1eeb n\u1ed9i \u0111\u1ecba b\u00e1n v\u00e0o khu phi thu\u1ebf quan v\u00e0 ch\u1ec9 s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan, h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c mua b\u00e1n gi\u1eefa c\u00e1c khu phi thu\u1ebf quan v\u1edbi nhau, tr\u1eeb xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi 24 ch\u1ed7.<\/span>
\n\u0110i\u1ec1u 4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/strong>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh xu\u1ea5t kh\u1ea9u mua h\u00e0ng ho\u00e1 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111\u1ec3 xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng xu\u1ea5t kh\u1ea9u m\u00e0 ti\u00eau th\u1ee5 trong n\u01b0\u1edbc th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh xu\u1ea5t kh\u1ea9u l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

CH\u01af\u01a0NG II<\/span><\/strong>
\nC\u0102N C\u1ee8 T\u00cdNH THU\u1ebe <\/span><\/strong><\/p>\n

\u0110i\u1ec1u 5. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/span><\/strong>
\nC\u0103n c\u1ee9 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t. S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p b\u1eb1ng gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n\u0110i\u1ec1u 6. Gi\u00e1 t\u00ednh thu\u1ebf<\/span><\/strong>
\nGi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 l\u00e0 gi\u00e1 b\u00e1n ra, gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u01b0a c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ra; <\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ed9ng v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m;<\/span>
\n3. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n ra c\u1ee7a c\u01a1 s\u1edf giao gia c\u00f4ng ho\u1eb7c gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng; <\/span>
\n4. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm l\u00e0 gi\u00e1 b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c b\u00e1n tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00f3 kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm;<\/span>
\n5. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 l\u00e0 gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh. Gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) \u0110\u1ed1i v\u1edbi kinh doanh g\u00f4n l\u00e0 gi\u00e1 b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, gi\u00e1 b\u00e1n v\u00e9 ch\u01a1i g\u00f4n bao g\u1ed3m c\u1ea3 ti\u1ec1n ph\u00ed ch\u01a1i g\u00f4n v\u00e0 ti\u1ec1n k\u00fd qu\u1ef9 (n\u1ebfu c\u00f3);<\/span>
\nb) \u0110\u1ed1i v\u1edbi kinh doanh ca-si-n\u00f4, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh \u0111\u1eb7t c\u01b0\u1ee3c l\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch;<\/span>
\nc) \u0110\u1ed1i v\u1edbi kinh doanh v\u0169 tr\u01b0\u1eddng, m\u00e1t-xa, ka-ra-\u00f4-k\u00ea l\u00e0 doanh thu c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh trong v\u0169 tr\u01b0\u1eddng, c\u01a1 s\u1edf kinh doanh m\u00e1t-xa, ka-ra-\u00f4-k\u00ea;<\/span>
\n6. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i ho\u1eb7c ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng cho l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y. <\/span>
\nGi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 kho\u1ea3n thu th\u00eam, \u0111\u01b0\u1ee3c thu (n\u1ebfu c\u00f3) m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng. <\/span>
\nGi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng 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 doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf.<\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0110i\u1ec1u n\u00e0y.<\/span>
\n\u0110i\u1ec1u 7. Thu\u1ebf su\u1ea5t<\/span><\/strong>
\nThu\u1ebf su\u1ea5t thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo Bi\u1ec3u thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t sau \u0111\u00e2y:<\/span><\/p>\n

BI\u1ec2U THU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T<\/span><\/strong><\/p>\n

\"Lu\u1eadt<\/p>\n

CH\u01af\u01a0NG III<\/span><\/strong>
\nHO\u00c0N THU\u1ebe, KH\u1ea4U TR\u1eea THU\u1ebe, GI\u1ea2M THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 8. Ho\u00e0n thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong> <\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u00e3 n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\na) H\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u; <\/span>
\nb) H\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u;<\/span>
\nc) Quy\u1ebft to\u00e1n thu\u1ebf khi s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba; <\/span>
\nd) C\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span>
\nVi\u1ec7c ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u.<\/span>
\n2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u1eb1ng nguy\u00ean li\u1ec7u \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u s\u1ea3n xu\u1ea5t.<\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0110i\u1ec1u n\u00e0y.<\/span>
\n\u0110i\u1ec1u 9. Gi\u1ea3m thu\u1ebf<\/span><\/strong>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, tai n\u1ea1n b\u1ea5t ng\u1edd \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf. <\/span>
\nM\u1ee9c gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf do thi\u00ean tai, tai n\u1ea1n b\u1ea5t ng\u1edd g\u00e2y ra nh\u01b0ng kh\u00f4ng qu\u00e1 30% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m x\u1ea3y ra thi\u1ec7t h\u1ea1i v\u00e0 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb thi\u1ec7t h\u1ea1i sau khi \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span><\/p>\n

CH\u01af\u01a0NG IV<\/span><\/strong>
\n\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 10. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong>
\n1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 4 n\u0103m 2009; c\u00e1c quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng r\u01b0\u1ee3u v\u00e0 bia c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2010.<\/span>
\n2. B\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 05\/1998\/QH10; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 08\/2003\/QH11; \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 57\/2005\/QH11, tr\u1eeb c\u00e1c quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng r\u01b0\u1ee3u v\u00e0 bia ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2009.<\/span>
\n\u0110i\u1ec1u 11. H\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/strong> <\/span>
\nCh\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 n\u00e0y; h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung c\u1ea7n thi\u1ebft kh\u00e1c c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.
\n<\/span>——————————————————————————————————————————————————Lu\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 kh\u00f3a XII, k\u1ef3 h\u1ecdp th\u1ee9 4 th\u00f4ng qua ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2008.<\/span><\/em><\/p>\n

\"Lu\u1eadt<\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Lu\u1eadt s\u1ed1 27\/2008\/QH12 – Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ban h\u00e0nh ng\u00e0y 14\/11\/2008. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o v\u00e0 Download.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1601],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12843"}],"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=12843"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12843\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12843"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}