{"id":12894,"date":"2015-09-09T08:57:38","date_gmt":"2015-09-09T08:57:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12894"},"modified":"2016-11-21T07:28:18","modified_gmt":"2016-11-21T07:28:18","slug":"nghi-dinh-so-1132011nd-cp-quy-dinh-sua-doi-mot-so-dieu-luat-thue-tieu-thu-dac-biet","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12894","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113\/2011\/N\u0110-CP – Quy \u0111\u1ecbnh, s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t"},"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><\/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\u1ecb<\/span><\/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>
\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

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2009 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0 sau:<\/span>
\n1. \u0110i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 2 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n\u201cb. \u0110\u1ed1i v\u1edbi 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 bao g\u1ed3m c\u1ea3 condensate \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, kh\u00f4ng bao g\u1ed3m nap-ta (naphtha), condensate, ch\u1ebf ph\u1ea9m t\u00e1i h\u1ee3p (reformade component) v\u00e0 c\u00e1c ch\u1ebf ph\u1ea9m kh\u00e1c d\u00f9ng l\u00e0m nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m (tr\u1eeb s\u1ea3n xu\u1ea5t x\u0103ng) do c\u01a1 s\u1edf kinh doanh tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u ho\u1eb7c mua tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ra.<\/span>
\nB\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y.\u201d<\/span>
\n2. Kho\u1ea3n 4 \u0110i\u1ec1u 3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n\u201c4. \u0110\u1ed1i v\u1edbi xe \u00f4t\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 \u00f4t\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 v\u00e0 c\u00e1c lo\u1ea1i xe chuy\u00ean d\u1ee5ng, xe kh\u00f4ng \u0111\u0103ng k\u00fd l\u01b0u h\u00e0nh, kh\u00f4ng tham gia giao th\u00f4ng do B\u1ed9 T\u00e0i ch\u00ednh ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, c\u01a1 quan li\u00ean quan quy \u0111\u1ecbnh c\u1ee5 th\u1ec3.\u201d<\/span>
\n3. \u0110i\u1ec1u 4 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n\u201c\u0110i\u1ec1u 4. Gi\u00e1 t\u00ednh thu\u1ebf<\/span>
\n1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a 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\"Ngh\u1ecbTrong \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 h\u00f3a 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 h\u00f3a 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. Ri\u00eang m\u1eb7t h\u00e0ng xe \u00f4t\u00f4 gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 so s\u00e1nh l\u00e0 gi\u00e1 b\u00e1n xe \u00f4t\u00f4 ch\u01b0a bao g\u1ed3m c\u00e1c l\u1ef1a ch\u1ecdn v\u1ec1 trang thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng m\u00e0 c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u1eafp \u0111\u1eb7t th\u00eam theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng.<\/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 h\u00f3a 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 h\u00f3a 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 h\u00f3a 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 h\u00f3a 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\u1eed d\u1ee5ng ho\u1eb7c s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u (nh\u00e3n hi\u1ec7u) h\u00e0ng h\u00f3a, 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\u1eed d\u1ee5ng ho\u1eb7c s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u h\u00e0ng h\u00f3a, c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t theo gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n v\u00e0 chuy\u1ec3n giao h\u00e0ng h\u00f3a cho chi nh\u00e1nh ho\u1eb7c \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m 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 chi nh\u00e1nh, \u0111\u1ea1i di\u1ec7n c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/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 l\u00e0 doanh thu ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, b\u00e1n v\u00e9 ch\u01a1i g\u00f4n, bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u00e1n v\u00e9 t\u1eadp g\u00f4n, ti\u1ec1n b\u1ea3o d\u01b0\u1ee1ng s\u00e2n c\u1ecf, ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea xe (buggy) v\u00e0 thu\u00ea ng\u01b0\u1eddi gi\u00fap vi\u1ec7c trong khi ch\u01a1i g\u00f4n (caddy), ti\u1ec1n k\u00fd qu\u1ef9 (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c do ng\u01b0\u1eddi ch\u01a1i g\u00f4n, h\u1ed9i vi\u00ean tr\u1ea3 cho c\u01a1 s\u1edf kinh doanh g\u00f4n. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh g\u00f4n 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 nh\u01b0: kh\u00e1ch s\u1ea1n, \u0103n u\u1ed1ng, b\u00e1n h\u00e0ng h\u00f3a, ho\u1eb7c c\u00e1c tr\u00f2 ch\u01a1i 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 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 h\u00f3a, 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 h\u00f3a 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 h\u00f3a \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.\u201d<\/span>
\n4. \u0110i\u1ec1u 5 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n\u201c\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 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n1. \u0110\u1ed1i v\u1edbi xe \u00f4t\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 theo ti\u00eau chu\u1ea9n qu\u1ed1c gia do B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 quy \u0111\u1ecbnh.<\/span>
\n2. Xe \u00f4t\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\u00eau 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 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 \u00f4t\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.\u201d<\/span>
\n5. Kho\u1ea3n 1 \u0110i\u1ec1u 7 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span>
\n\u201c1. 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 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 nh\u1eadp kh\u1ea9u ho\u1eb7c \u0111\u00e3 tr\u1ea3 \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u mua tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p. 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>
\nB\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u mua tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.\u201d<\/span>
\n\u0110i\u1ec1u 2. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span>
\n1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 02 n\u0103m 2012.<\/span>
\n2. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n3. 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><\/strong>
\nTH\u1ee6 T\u01af\u1edaNG<\/span><\/strong>
\nNguy\u1ec5n T\u1ea5n D\u0169ng<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113\/2011\/N\u0110-CP – Quy \u0111\u1ecbnh, s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t . M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o v\u00e0 download<\/p>\n","protected":false},"author":7,"featured_media":27016,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1609,1610],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12894"}],"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=12894"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12894\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27016"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12894"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}