{"id":12852,"date":"2015-09-09T07:51:29","date_gmt":"2015-09-09T07:51:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12852"},"modified":"2016-11-08T10:12:49","modified_gmt":"2016-11-08T10:12:49","slug":"nghi-dinh-262009nd-cp-quy-dinh-chi-tiet-mot-so-dieu-ve-luat-thue-tieu-thu-dac-biet","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12852","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 26\/2009\/N\u0110-CP – Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u1ec1 lu\u1eadt thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 26\/2009\/N\u0110-CP – Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u1ec1 lu\u1eadt thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/h1>\n

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><\/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><\/p>\n

NGH\u1eca \u0110\u1ecaNH<\/span><\/strong>
\nC\u1ee6A CH\u00cdNH PH\u1ee6 S\u1ed0 26\/2009\/N\u0110-CP NG\u00c0Y 16 TH\u00c1NG 03 N\u0102M 2009<\/span><\/strong>
\nQUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U<\/span><\/strong>
\nC\u1ee6A LU\u1eacT THU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T<\/span><\/strong><\/p>\n

CH\u00cdNH PH\u1ee6<\/span><\/strong><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;<\/span><\/strong>
\nC\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2008;<\/span><\/strong>
\nC\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006;<\/span><\/strong>
\nX\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh,<\/span><\/strong><\/p>\n

NGH\u1eca \u0110\u1ecaNH:<\/span><\/strong><\/p>\n

Ch\u01b0\u01a1ng I<\/span><\/strong>
\nPH\u1ea0M VI V\u00c0 \u0110\u1ed0I T\u01af\u1ee2NG \u00c1P D\u1ee4NG<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span>
\nNgh\u1ecb \u0111\u1ecbnh n\u00e0y 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 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>
\n1. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\na) \u0110\u1ed1i v\u1edbi t\u00e0u bay, du thuy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 lo\u1ea1i s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch d\u00e2n d\u1ee5ng.<\/span>
\nb) \u0110\u1ed1i v\u1edbi x\u0103ng c\u00e1c lo\u1ea1i, nap-ta (naphtha), ch\u1ebf ph\u1ea9m t\u00e1i h\u1ee3p (refomlade component) v\u00e0 c\u00e1c ch\u1ebf ph\u1ea9m kh\u00e1c \u0111\u1ec3 pha ch\u1ebf x\u0103ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g, kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t bao g\u1ed3m c\u1ea3 condensate.<\/span>
\nc) \u0110\u1ed1i v\u1edbi h\u00e0ng m\u00e3 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m k kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng bao g\u1ed3m h\u00e0ng m\u00e3 l\u00e0 \u0111\u1ed3 ch\u01a1i tr\u1ebb em, \u0111\u1ed3 d\u00f9ng d\u1ea1y h\u1ecdc v\u00e0 d\u00f9ng \u0111\u1ec3 trang tr\u00ed.<\/span>
\nd) \u0110\u1ed1i v\u1edbi kinh doanh \u0111\u1eb7t c\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t bao g\u1ed3m: \u0111\u1eb7t c\u01b0\u1ee3c th\u1ec3 thao, gi\u1ea3i tr\u00ed v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1eb7t c\u01b0\u1ee3c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m h\u00e0ng ho\u00e1 ho\u00e0n ch\u1ec9nh, kh\u00f4ng bao g\u1ed3m b\u1ed9 linh ki\u1ec7n \u0111\u1ec3 l\u1eafp r\u00e1p c\u00e1c h\u00e0ng ho\u00e1 n\u00e0y.<\/span>
\n\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/span>
\n\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n1. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 2 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, bao g\u1ed3m:<\/span>
\na) H\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, h\u00e0ng vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, bao g\u1ed3m c\u1ea3 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u b\u1eb1ng ngu\u1ed3n v\u1ed1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, h\u00e0ng tr\u1ee3 gi\u00fap nh\u00e2n \u0111\u1ea1o, h\u00e0ng c\u1ee9u tr\u1ee3 kh\u1ea9n c\u1ea5p nh\u1eb1m kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 chi\u1ebfn tranh, thi\u00ean tai, d\u1ecbch b\u1ec7nh;<\/span>
\nb) Qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i cho c\u00e1c 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;<\/span>
\nc) Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng cho c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam theo \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0ng qu\u00e1 c\u1ea3nh, m\u01b0\u1ee3n \u0111\u01b0\u1eddng qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam, h\u00e0ng chuy\u1ec3n kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, bao g\u1ed3m:<\/span>
\na) H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u \u0111\u1ebfn n\u01b0\u1edbc nh\u1eadp kh\u1ea9u qua c\u1ee7a kh\u1ea9u Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam v\u00e0 kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u ra kh\u1ecfi Vi\u1ec7t Nam;<\/span>
\nb) H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u \u0111\u1ebfn n\u01b0\u1edbc nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u Vi\u1ec7t Nam v\u00e0 \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan nh\u01b0ng kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam v\u00e0 kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u ra kh\u1ecfi Vi\u1ec7t Nam;<\/span>
\nc) H\u00e0ng qu\u00e1 c\u1ea3nh, m\u01b0\u1ee3n \u0111\u01b0\u1eddng qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf Hi\u1ec7p \u0111\u1ecbnh k\u00fd k\u1ebft gi\u1eefa Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1edbi Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c gi\u1eefa c\u01a1 quan, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u00e0 Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i u\u1ef7 quy\u1ec1n;<\/span>
\nd) H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u \u0111\u1ebfn n\u01b0\u1edbc nh\u1eadp kh\u1ea9u kh\u00f4ng qua c\u1eeda kh\u1ea9u Vi\u1ec7t Nam.<\/span>
\n3. \u0110\u1ed1i v\u1edbi t\u00e0u bay, du thuy\u1ec1n l\u00e0 lo\u1ea1i s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch v\u00e0 kinh doanh du l\u1ecbch.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u00e0u bay, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch v\u00e0 kinh doanh du l\u1ecbch th\u00ec ph\u1ea3i 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 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n4. \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c lo\u1ea1i xe theo thi\u1ebft k\u1ebf c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m xe c\u1ee9u th\u01b0\u01a1ng, xe ch\u1edf ph\u1ea1m nh\u00e2n, xe tang l\u1ec5; xe 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. \u0110\u1ed1i v\u1edbi \u0111i\u1ec1u ho\u00e0 nhi\u1ec7t \u0111\u1ed9 l\u00e0 lo\u1ea1i c\u00f3 c\u00f4ng su\u1ea5t t\u1eeb 90.000 BTU tr\u1edf xu\u1ed1ng theo thi\u1ebft k\u1ebf c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t ch\u1ec9 \u0111\u1ec3 l\u1eafp tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, bao g\u1ed3m \u00f4 t\u00f4, toa xe l\u1eeda, t\u00e0u, thuy\u1ec1n, t\u00e0u bay.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/strong>
\nC\u0102N C\u1ee8 T\u00cdNH THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 4. Gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/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 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n1. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n Gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span>
\n Gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t =<\/span>
\n 1 + Thu\u1ebf su\u1ea5t thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span>
\nTrong \u0111\u00f3, gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u00e1n h\u00e0ng qua c\u00e1c c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c b\u00e1n ra. C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n h\u00e0ng th\u00f4ng qua \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 do c\u01a1 s\u1edf quy \u0111\u1ecbnh v\u00e0 ch\u1ec9 h\u01b0\u1edfng hoa h\u1ed3ng th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t quy \u0111\u1ecbnh ch\u01b0a tr\u1eeb hoa h\u1ed3ng.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u00e1n h\u00e0ng qua c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 10% so v\u1edbi gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i b\u00e1n ra.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ea5p h\u01a1n 10% so v\u1edbi gi\u00e1 c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i b\u00e1n ra th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh.<\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u, gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\nGi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t = Gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u + Thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span>
\nGi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, 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 ho\u00e1 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng lo\u1ea1i tr\u1eeb gi\u00e1 tr\u1ecb v\u1ecf bao b\u00ec, v\u1ecf chai.<\/span>
\n\u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng bia chai n\u1ebfu c\u00f3 \u0111\u1eb7t ti\u1ec1n c\u01b0\u1ee3c v\u1ecf chai, \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u01b0\u1ee3c v\u1ecf chai m\u00e0 s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u01b0\u1ee3c t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb s\u1ed1 v\u1ecf chai kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c ph\u1ea3i \u0111\u01b0a v\u00e0o doanh thu t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n4. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 gia c\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n h\u00e0ng ho\u00e1 c\u1ee7a c\u01a1 s\u1edf giao gia c\u00f4ng b\u00e1n ra 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 th\u1eddi \u0111i\u1ec3m b\u00e1n.<\/span>
\n5. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 s\u1ea3n xu\u1ea5t d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh gi\u1eefa c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 c\u01a1 s\u1edf s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u (nh\u00e3n hi\u1ec7u) h\u00e0ng ho\u00e1, c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n ra c\u1ee7a c\u01a1 s\u1edf s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u h\u00e0ng ho\u00e1, c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t.<\/span>
\n6. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm, gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n, kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm.<\/span>
\n7. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5, gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 b\u00e1n ra.<\/span>
\na) \u0110\u1ed1i v\u1edbi kinh doanh g\u00f4n gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, 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). Tr\u01b0\u1eddng h\u1ee3p c\u00f3 kinh doanh c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00ec c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3 kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/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, gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh thu t\u1eeb kinh doanh ca-si-n\u00f4, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng tr\u1eeb (-) \u0111i s\u1ed1 ti\u1ec1n tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng.<\/span>
\nc) \u0110\u1ed1i v\u1edbi kinh doanh \u0111\u1eb7t c\u01b0\u1ee3c gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh thu b\u00e1n v\u00e9 \u0111\u1eb7t c\u01b0\u1ee3c \u0111\u00e3 tr\u1eeb ti\u1ec1n tr\u1ea3 th\u01b0\u1edfng.<\/span>
\nd) \u0110\u1ed1i v\u1edbi kinh doanh v\u0169 tr\u01b0\u1eddng, m\u00e1t-xa v\u00e0 ka-ra-\u00f4-k\u00ea, gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh thu c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong v\u0169 tr\u01b0\u1eddng, c\u01a1 s\u1edf m\u00e1t-xa v\u00e0 ka-ra-\u00f4-k\u00ea bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c \u0111i k\u00e8m.<\/span>
\n\u0111) \u0110\u1ed1i v\u1edbi kinh doanh x\u1ed5 s\u1ed1 gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh thu b\u00e1n v\u00e9 c\u00e1c lo\u1ea1i h\u00ecnh x\u1ed5 s\u1ed1 \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n8. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho, khuy\u1ebfn m\u1ea1i gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 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 ho\u1ea1t \u0111\u1ed9ng trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i c\u00e1c h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 n\u00e0y.<\/span>
\n9. Gi\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 t\u00ednh ngo\u00e0i gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 (n\u1ebfu c\u00f3) m\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span>
\na) Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u0111\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 \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 doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf.<\/span>
\nb) Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n; \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span>
\n\u0110i\u1ec1u 5. Thu\u1ebf su\u1ea5t<\/span>
\nThu\u1ebf su\u1ea5t thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n theo Bi\u1ec3u thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n1. \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4 lo\u1ea1i thi\u1ebft k\u1ebf v\u1eeba ch\u1edf ng\u01b0\u1eddi v\u1eeba ch\u1edf h\u00e0ng quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m 4d, 4g Bi\u1ec3u thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 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>
\n2. Xe \u00f4 t\u00f4 ch\u1ea1y b\u1eb1ng x\u0103ng k\u1ebft h\u1ee3p n\u0103ng l\u01b0\u1ee3ng sinh h\u1ecdc ho\u1eb7c \u0111i\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 4\u0111 Bi\u1ec3u thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 lo\u1ea1i xe \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo ti\u00eau chu\u1ea9n c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t c\u00f3 t\u1ef7 l\u1ec7 x\u0103ng pha tr\u1ed9n kh\u00f4ng qu\u00e1 70% t\u1ed5ng s\u1ed1 nhi\u00ean li\u1ec7u s\u1eed d\u1ee5ng v\u00e0 lo\u1ea1i xe k\u1ebft h\u1ee3p \u0111\u1ed9ng c\u01a1 \u0111i\u1ec7n v\u1edbi \u0111\u1ed9ng c\u01a1 x\u0103ng (xe hybrid) c\u00f3 t\u1ef7 l\u1ec7 x\u0103ng s\u1eed d\u1ee5ng theo ti\u00eau chu\u1ea9n nh\u00e0 s\u1ea3n xu\u1ea5t kh\u00f4ng qu\u00e1 70% s\u1ed1 n\u0103ng l\u01b0\u1ee3ng s\u1eed d\u1ee5ng so v\u1edbi lo\u1ea1i xe ch\u1ea1y x\u0103ng ti\u1ebft ki\u1ec7m nh\u1ea5t, c\u00f3 c\u00f9ng s\u1ed1 ch\u1ed7 ng\u1ed3i v\u00e0 c\u00f9ng dung t\u00edch xi lanh c\u00f3 m\u1eb7t tr\u00ean th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/span>
\n3. Xe \u00f4 t\u00f4 ch\u1ea1y b\u1eb1ng n\u0103ng l\u01b0\u1ee3ng sinh h\u1ecdc, n\u0103ng l\u01b0\u1ee3ng \u0111i\u1ec7n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m 4e, 4g Bi\u1ec3u thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 lo\u1ea1i xe \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo ti\u00eau chu\u1ea9n c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t ch\u1ea1y ho\u00e0n to\u00e0n b\u1eb1ng n\u0103ng l\u01b0\u1ee3ng sinh h\u1ecdc, n\u0103ng l\u01b0\u1ee3ng \u0111i\u1ec7n.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/span><\/strong>
\nHO\u00c0N THU\u1ebe, KH\u1ea4U TR\u1eea THU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 6. Ho\u00e0n thu\u1ebf<\/span>
\nVi\u1ec7c ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n1. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 8 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t g\u1ed3m:<\/span>
\na) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng c\u00f2n l\u01b0u kho, l\u01b0u b\u00e3i t\u1ea1i c\u1eeda kh\u1ea9u v\u00e0 \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan H\u1ea3i quan, \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nb) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 giao, b\u00e1n h\u00e0ng cho n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua c\u00e1c \u0111\u1ea1i l\u00fd t\u1ea1i Vi\u1ec7t Nam; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n cho c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a c\u00e1c h\u00e3ng n\u01b0\u1edbc ngo\u00e0i tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng qua c\u1ea3ng Vi\u1ec7t Nam ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a Vi\u1ec7t Nam tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nc) H\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u00e1i xu\u1ea5t kh\u1ea9u theo ph\u01b0\u01a1ng th\u1ee9c kinh doanh h\u00e0ng t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t khi t\u00e1i xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng th\u1ef1c t\u1ebf t\u00e1i xu\u1ea5t kh\u1ea9u;<\/span>
\nd) H\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng t\u00e1i xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng xu\u1ea5t tr\u1ea3 l\u1ea1i n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n\u0111) H\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 d\u1ef1 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m ho\u1eb7c \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c kh\u00e1c trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, khi t\u00e1i xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u00e1i xu\u1ea5t kh\u1ea9u, n\u1ebfu \u0111\u00e3 th\u1ef1c t\u00e1i xu\u1ea5t kh\u1ea9u trong th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng th\u1ef1c t\u1ebf \u0111\u00e3 t\u00e1i xu\u1ea5t.<\/span>
\n2. 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 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 nguy\u00ean li\u1ec7u d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u.<\/span>
\n3. Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 v\u00e0 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u c\u1ee7a c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span>
\n4. C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh quy\u1ebft to\u00e1n thu\u1ebf khi s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, giao, b\u00e1n, kho\u00e1n, cho thu\u00ea doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f3 s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u1ed9p th\u1eeba.<\/span>
\n5. Vi\u1ec7c ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 8 c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t g\u1ed3m:<\/span>
\na) Ho\u00e0n thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nb) Ho\u00e0n thu\u1ebf theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/span>
\nc) Ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n\u0110i\u1ec1u 7. Kh\u1ea5u tr\u1eeb thu\u1ebf<\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u1eb1ng c\u00e1c nguy\u00ean li\u1ec7u ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \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. S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a nguy\u00ean li\u1ec7u \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a b\u00e1n ra.<\/span>
\n2. Vi\u1ec7c kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi k\u00ea khai n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

Ch\u01b0\u01a1ng IV<\/span><\/strong>
\nT\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 8. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span>
\n1. Ngh\u1ecb \u0111\u1ecbnh 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 v\u1ec1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng r\u01b0\u1ee3u, bia c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2010.<\/span>
\n2. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 149\/2003\/N\u0110-CP ng\u00e0y 04 th\u00e1ng 12 n\u0103m 2003 v\u00e0 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 156\/2005\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7, tr\u1eeb quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng r\u01b0\u1ee3u, bia \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2009.<\/span>
\n\u0110i\u1ec1u 9. H\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/span>
\n1. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n2. 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.\/.<\/span><\/p>\n

TM. CH\u00cdNH PH\u1ee6<\/span>
\nTH\u1ee6 T\u01af\u1edaNG<\/span>
\nNguy\u1ec5n T\u1ea5n D\u0169ng<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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