{"id":13112,"date":"2015-09-11T08:16:35","date_gmt":"2015-09-11T08:16:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13112"},"modified":"2015-09-11T08:16:35","modified_gmt":"2015-09-11T08:16:35","slug":"thong-tu-1792013tt-btc-huong-dan-ve-viec-xoa-no-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13112","title":{"rendered":"Th\u00f4ng t\u01b0 179\/2013\/TT-BTC – H\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c x\u00f3a n\u1ee3 thu\u1ebf"},"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

\"Th\u00f4ng<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006;<\/span><\/em>
\nC\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span><\/em>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 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 Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/em>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/em>
\nTheo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span><\/em>
\n B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi chung l\u00e0 x\u00f3a n\u1ee3) kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007 c\u1ee7a \u0110i\u1ec1u 55 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 n\u00eau tr\u00ean.<\/span><\/em><\/p>\n

Ch\u01b0\u01a1ng I<\/span><\/strong>
\nQUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span>
\n1. Ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007 c\u00f2n n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i, bao g\u1ed3m c\u1ea3 kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007 nh\u01b0ng ph\u00e1t hi\u1ec7n, \u1ea5n \u0111\u1ecbnh thu sau ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007.<\/span>
\n2. Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00f3a bao g\u1ed3m: thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf doanh thu, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf nh\u00e0 \u0111\u1ea5t, thu\u1ebf l\u1ee3i t\u1ee9c, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p.<\/span>
\n3. Ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c x\u00f3a bao g\u1ed3m: ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span>
\n4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007 th\u00ec \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh tr\u00ean kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c x\u00f3a. <\/span>
\n\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span>
\n1. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007.<\/span>
\n2. Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007 (bao g\u1ed3m ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 c\u1ee7a c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u1eeda h\u00e0ng h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, \u0111\u01a1n v\u1ecb v\u00e3ng lai h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p).<\/span>
\n3. Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u00e0n th\u00e0nh c\u1ed5 ph\u1ea7n h\u00f3a theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 44\/1998\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 6 n\u0103m 1998, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 64\/2002\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2002, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 187\/2004\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 11 n\u0103m 2004 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c chuy\u1ec3n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span>
\n4. Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n giao, b\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/1999\/N\u0110-CP ng\u00e0y 10 th\u00e1ng 9 n\u0103m 1999, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2005\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 6 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 giao, b\u00e1n, kho\u00e1n kinh doanh, cho thu\u00ea c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc.<\/span>
\n5. Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 60\/2005\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005. <\/span>
\n\u0110i\u1ec1u 3. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/span>
\n1. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u00eau t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n: g\u1eb7p kh\u00f3 kh\u0103n, kh\u00f4ng thanh to\u00e1n \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, \u0111\u00e3 ng\u1eebng kinh doanh.<\/span>
\n2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 gi\u1ea3i th\u1ec3 n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau <\/span>
\na) Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span>
\nb) \u0110\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span>
\n3. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a n\u00eau t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n <\/span>
\na) Th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 44\/1998\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 6 n\u0103m 1998, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 64\/2002\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2002, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 187\/2004\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 11 n\u0103m 2004 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c chuy\u1ec3n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span>
\nb) \u0110\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh th\u00e0nh l\u1eadp c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span>
\nc) Kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u00f3 t\u1ea1i doanh nghi\u1ec7p khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 c\u1ed5 ph\u1ea7n h\u00f3a ho\u1eb7c khi doanh nghi\u1ec7p ch\u00ednh th\u1ee9c chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span>
\n4. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu theo h\u00ecnh th\u1ee9c giao, b\u00e1n n\u00eau t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n<\/span>
\na) Th\u1ef1c hi\u1ec7n giao, b\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/1999\/N\u0110-CP ng\u00e0y 10 th\u00e1ng 9 n\u0103m 1999, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2005\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 6 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 giao, b\u00e1n, kho\u00e1n kinh doanh, cho thu\u00ea c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc.<\/span>
\nb) \u0110\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh th\u00e0nh l\u1eadp doanh nghi\u1ec7p.<\/span>
\nc) Kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 giao, b\u00e1n.<\/span>
\n \u0110i\u1ec1u 4. Th\u1ea9m quy\u1ec1n x\u00f3a n\u1ee3 <\/span>
\n1. Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1eeb 10 (m\u01b0\u1eddi) t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span>
\n2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1eeb 5 (n\u0103m) t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 10 (m\u01b0\u1eddi) t\u1ef7 \u0111\u1ed3ng.<\/span>
\n3. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t d\u01b0\u1edbi 5 (n\u0103m) t\u1ef7 \u0111\u1ed3ng.<\/span>
\na) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u1ed9i \u0111\u1ecba; h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 v\u1eeba c\u00f3 kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u1ed9i \u0111\u1ecba v\u1eeba c\u00f3 kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. <\/span>
\nb) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ch\u1ec9 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n4. Th\u1ea9m quy\u1ec1n x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1ea1i v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/strong>
\n H\u1ed2 S\u01a0 X\u00d3A N\u1ee2 <\/span><\/strong><\/p>\n

\u0110i\u1ec1u 5. \u0110\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng x\u00f3a n\u1ee3 l\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y<\/span>
\n1. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 c\u1ee7a Chi c\u1ee5c Thu\u1ebf k\u00e8m danh s\u00e1ch h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n (m\u1eabu s\u1ed1 01, 01a, 01b ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n2. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 c\u1ee7a C\u1ee5c Thu\u1ebf (m\u1eabu s\u1ed1 02 v\u00e0 02a ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n\u0110i\u1ec1u 6. \u0110\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng x\u00f3a n\u1ee3 l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 gi\u1ea3i th\u1ec3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y<\/span>
\n1. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (m\u1eabu s\u1ed1 03 v\u00e0 03a ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n2. Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 l\u00e0 b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u c\u1ee7a c\u01a1 quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u1eb7c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p th\u1ea5t l\u1ea1c quy\u1ebft \u0111\u1ecbnh n\u00e0y th\u00ec ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 gi\u1ea3i th\u1ec3 v\u00e0 kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 gi\u1ea3i th\u1ec3 c\u00f3 chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u1eeda h\u00e0ng h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, \u0111\u01a1n v\u1ecb v\u00e3ng lai h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c th\u00ec ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan h\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i chi nh\u00e1nh, c\u1eeda h\u00e0ng, \u0111\u01a1n v\u1ecb v\u00e3ng lai \u0111\u00f3ng tr\u1ee5 s\u1edf.<\/span>
\n\u0110i\u1ec1u 7. \u0110\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng x\u00f3a n\u1ee3 l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ho\u00e0n th\u00e0nh c\u1ed5 ph\u1ea7n h\u00f3a quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y<\/span>
\n1. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, trong \u0111\u00f3 x\u00e1c nh\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007 \u0111\u1ebfn nay c\u00f2n n\u1ee3 v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u00f3 t\u1ea1i doanh nghi\u1ec7p (m\u1eabu s\u1ed1 04 v\u00e0 04a ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n2. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 c\u1ee7a doanh nghi\u1ec7p g\u1eedi v\u1ec1 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp, trong \u0111\u00f3 n\u00eau s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3; c\u0103n c\u1ee9 x\u00f3a n\u1ee3; l\u00fd do s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u00f3 t\u1ea1i doanh nghi\u1ec7p (m\u1eabu s\u1ed1 05 v\u00e0 05a ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\nTr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ch\u1ec9 ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u1ed9i \u0111\u1ecba ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 bao g\u1ed3m c\u1ea3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u1ed9i \u0111\u1ecba v\u00e0 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u1ee7a h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec doanh nghi\u1ec7p g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 v\u1ec1 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ch\u1ec9 ph\u00e1t sinh c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i m\u1ed9t C\u1ee5c H\u1ea3i quan th\u00ec doanh nghi\u1ec7p g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 v\u1ec1 C\u1ee5c H\u1ea3i quan \u0111\u00f3. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ch\u1ec9 ph\u00e1t sinh c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nh\u01b0ng t\u1eeb nhi\u1ec1u t\u1edd khai xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i c\u00e1c C\u1ee5c H\u1ea3i quan kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 v\u1ec1 t\u1eebng C\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3. C\u1ee5c H\u1ea3i quan ti\u1ebfp nh\u1eadn, th\u1ea9m \u0111\u1ecbnh v\u00e0 g\u1eedi h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 v\u1ec1 T\u1ed5ng c\u1ee5c H\u1ea3i quan. <\/span>
\n3. V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh v\u1ec1 gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u00f3 t\u1ea1i doanh nghi\u1ec7p.<\/span>
\n4. Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span>
\n5. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh th\u00e0nh l\u1eadp c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span>
\n6. Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p (k\u00e8m theo b\u00e1o c\u00e1o chi ti\u1ebft n\u1ee3 ph\u1ea3i tr\u1ea3).<\/span>
\n7. Quy\u1ebft \u0111\u1ecbnh c\u00f4ng b\u1ed1 gi\u00e1 tr\u1ecb doanh nghi\u1ec7p v\u00e0 quy\u1ebft \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p khi chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 c\u00e1c quy\u1ebft \u0111\u1ecbnh n\u00e0y th\u00ec trong v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n n\u00eau t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y ph\u1ea3i ghi r\u00f5 vi\u1ec7c ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span>
\n8. Quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p v\u00e0 khi ch\u00ednh th\u1ee9c chuy\u1ec3n sang c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span>
\n9. X\u00e1c nh\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 \u0111\u1ebfn nay c\u00f2n n\u1ee3 c\u1ee7a c\u01a1 quan H\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 v\u1eeba c\u00f3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t n\u1ed9i \u0111\u1ecba v\u1eeba c\u00f3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u).<\/span>
\n10. Bi\u00ean b\u1ea3n b\u00e0n giao v\u1ed1n, t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc sang c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 Bi\u00ean b\u1ea3n n\u00e0y th\u00ec trong v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n n\u00eau t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y ph\u1ea3i x\u00e1c nh\u1eadn ch\u01b0a c\u00f3 Bi\u00ean b\u1ea3n b\u00e0n giao v\u1ed1n, t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span>
\n11. C\u00e1c th\u00f4ng b\u00e1o v\u1ec1 th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t.<\/span>
\n12. Bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf (k\u1ebft lu\u1eadn thanh tra) ho\u1eb7c quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu).<\/span>
\nC\u00e1c t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4, 5, 6, 7, 8, 10, 11 v\u00e0 12 \u0110i\u1ec1u n\u00e0y l\u00e0 b\u1ea3n sao c\u00f3 ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n\u0110i\u1ec1u 8. \u0110\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng x\u00f3a n\u1ee3 l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu theo h\u00ecnh th\u1ee9c giao, b\u00e1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y<\/span>
\n1. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong \u0111\u00f3 x\u00e1c nh\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007 \u0111\u1ebfn nay c\u00f2n n\u1ee3 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 giao, b\u00e1n (m\u1eabu s\u1ed1 04 v\u00e0 04a ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n2. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 c\u1ee7a doanh nghi\u1ec7p g\u1eedi v\u1ec1 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3; c\u0103n c\u1ee9 x\u00f3a n\u1ee3; l\u00fd do s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 giao, b\u00e1n (m\u1eabu s\u1ed1 05 v\u00e0 05a ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\nTr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ch\u1ec9 ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u1ed9i \u0111\u1ecba ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 bao g\u1ed3m c\u1ea3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u1ed9i \u0111\u1ecba v\u00e0 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u1ee7a h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec doanh nghi\u1ec7p g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 v\u1ec1 c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ch\u1ec9 ph\u00e1t sinh c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i m\u1ed9t C\u1ee5c H\u1ea3i quan th\u00ec doanh nghi\u1ec7p g\u1eedi h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 v\u1ec1 C\u1ee5c H\u1ea3i quan \u0111\u00f3. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ch\u1ec9 ph\u00e1t sinh c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nh\u01b0ng t\u1eeb nhi\u1ec1u t\u1edd khai xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i c\u00e1c C\u1ee5c H\u1ea3i quan kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 v\u1ec1 t\u1eebng C\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3. C\u1ee5c H\u1ea3i quan ti\u1ebfp nh\u1eadn, th\u1ea9m \u0111\u1ecbnh v\u00e0 g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 v\u1ec1 T\u1ed5ng c\u1ee5c H\u1ea3i quan. <\/span>
\n 3. V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh v\u1ec1 gi\u00e1 tr\u1ecb doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 giao, b\u00e1n.<\/span>
\n4. Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 th\u1ef1c hi\u1ec7n giao, b\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span>
\n5. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh th\u00e0nh l\u1eadp doanh nghi\u1ec7p.<\/span>
\n6. Quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 giao, b\u00e1n.<\/span>
\n7. Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p (k\u00e8m theo b\u00e1o c\u00e1o chi ti\u1ebft n\u1ee3 ph\u1ea3i tr\u1ea3).<\/span>
\n8. H\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng giao doanh nghi\u1ec7p.<\/span>
\n9. X\u00e1c nh\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 \u0111\u1ebfn nay c\u00f2n n\u1ee3 c\u1ee7a c\u01a1 quan H\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 v\u1eeba c\u00f3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t n\u1ed9i \u0111\u1ecba v\u1eeba c\u00f3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u).<\/span>
\n10. C\u00e1c th\u00f4ng b\u00e1o v\u1ec1 th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t.<\/span>
\n11. Bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf (k\u1ebft lu\u1eadn thanh tra) ho\u1eb7c quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu).<\/span>
\nC\u00e1c t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4, 5, 6, 7, 8, 10 v\u00e0 11 \u0110i\u1ec1u n\u00e0y l\u00e0 b\u1ea3n sao c\u00f3 ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/span><\/strong>
\nTR\u00ccNH T\u1ef0, TH\u1edcI GIAN GI\u1ea2I QUY\u1ebeT H\u1ed2 S\u01a0 X\u00d3A N\u1ee2 <\/span><\/strong><\/p>\n

\u0110i\u1ec1u 9. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y<\/span>
\n1. Chi c\u1ee5c Thu\u1ebf l\u1eadp danh s\u00e1ch h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3, b\u00e1o c\u00e1o \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n x\u00e1c nh\u1eadn; l\u1eadp c\u00f4ng v\u0103n g\u1eedi C\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb xem x\u00e9t x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t. <\/span>
\n2. C\u1ee5c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u00f3 tr\u00e1ch nhi\u1ec7m<\/span>
\na) Th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 do Chi c\u1ee5c Thu\u1ebf g\u1eedi \u0111\u1ebfn<\/span>
\n– \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3, C\u1ee5c Thu\u1ebf l\u1eadp c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t v\u00e0 g\u1eedi k\u00e8m theo to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span>
\n– \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ch\u01b0a l\u1eadp \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec C\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o Chi c\u1ee5c Thu\u1ebf b\u1ed5 sung h\u1ed3 s\u01a1 (m\u1eabu s\u1ed1 06 ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n– \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00f3a n\u1ee3 th\u00ec lo\u1ea1i tr\u1eeb kh\u1ecfi danh s\u00e1ch \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 v\u00e0 th\u00f4ng b\u00e1o cho Chi c\u1ee5c Thu\u1ebf bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00f4n \u0111\u1ed1c thu \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (m\u1eabu s\u1ed1 14 v\u00e0 14a ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y). <\/span>
\nb) L\u1eadp danh s\u00e1ch h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n v\u00e0 c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 g\u1eedi v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf. <\/span>
\n3. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 do C\u1ee5c Thu\u1ebf g\u1eedi \u0111\u1ebfn<\/span>
\na) \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n <\/span>
\n– \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 t\u1eeb 10 (m\u01b0\u1eddi) t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean: T\u1ed5ng c\u1ee5c Thu\u1ebf d\u1ef1 th\u1ea3o t\u1edd tr\u00ecnh v\u00e0 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t \u0111\u1ec3 tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh.<\/span>
\n– \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 t\u1eeb 5 (n\u0103m) t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 10 (m\u01b0\u1eddi) t\u1ef7 \u0111\u1ed3ng: T\u1ed5ng c\u1ee5c Thu\u1ebf d\u1ef1 th\u1ea3o t\u1edd tr\u00ecnh v\u00e0 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh (m\u1eabu s\u1ed1 07 v\u00e0 07a ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n– \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 d\u01b0\u1edbi 5 (n\u0103m) t\u1ef7 \u0111\u1ed3ng: T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t (m\u1eabu s\u1ed1 08 v\u00e0 08a ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ch\u01b0a l\u1eadp \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o C\u1ee5c Thu\u1ebf b\u1ed5 sung (m\u1eabu s\u1ed1 06 ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\nc) \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00f3a n\u1ee3 th\u00ec lo\u1ea1i tr\u1eeb kh\u1ecfi danh s\u00e1ch \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 v\u00e0 th\u00f4ng b\u00e1o cho C\u1ee5c Thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00f4n \u0111\u1ed1c thu \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (m\u1eabu s\u1ed1 14 v\u00e0 14a ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y). <\/span>
\n\u0110i\u1ec1u 10. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y<\/span>
\n1. C\u1ee5c Thu\u1ebf\/C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1<\/span>
\n\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 thu\u1ebf, C\u1ee5c Thu\u1ebf\/C\u1ee5c H\u1ea3i quan l\u1eadp c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t v\u00e0 g\u1eedi k\u00e8m theo to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span>
\n 2. T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1<\/span>
\na) \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00f3a n\u1ee3, T\u1ed5ng c\u1ee5c Thu\u1ebf \/T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n <\/span>
\n– \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 gi\u1ea3i th\u1ec3 c\u00f3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 t\u1eeb 10 (m\u01b0\u1eddi) t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean: T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan d\u1ef1 th\u1ea3o t\u1edd tr\u00ecnh v\u00e0 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t \u0111\u1ec3 tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh.<\/span>
\n– \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 gi\u1ea3i th\u1ec3 c\u00f3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 t\u1eeb 5 (n\u0103m) t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 10 (m\u01b0\u1eddi) t\u1ef7 \u0111\u1ed3ng: T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan d\u1ef1 th\u1ea3o t\u1edd tr\u00ecnh v\u00e0 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh (m\u1eabu s\u1ed1 09 ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n– \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 gi\u1ea3i th\u1ec3 c\u00f3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 d\u01b0\u1edbi 5 (n\u0103m) t\u1ef7 \u0111\u1ed3ng: T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 (m\u1eabu s\u1ed1 10 ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ch\u01b0a l\u1eadp \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u00f4ng b\u00e1o C\u1ee5c Thu\u1ebf\/C\u1ee5c H\u1ea3i quan b\u1ed5 sung h\u1ed3 s\u01a1 (m\u1eabu s\u1ed1 06 ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\nc) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 gi\u1ea3i th\u1ec3 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00f3a n\u1ee3 th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u00f4ng b\u00e1o cho C\u1ee5c Thu\u1ebf\/C\u1ee5c H\u1ea3i quan bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00f4n \u0111\u1ed1c thu \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (m\u1eabu s\u1ed1 13 ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n\u0110i\u1ec1u 11. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 v\u00e0 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y<\/span>
\n1. C\u1ee5c Thu\u1ebf\/C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 ti\u1ebfp nh\u1eadn v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb v\u00e0 h\u1ed3 s\u01a1 t\u1eeb doanh nghi\u1ec7p, c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1<\/span>
\na) \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 thu\u1ebf, C\u1ee5c Thu\u1ebf\/C\u1ee5c H\u1ea3i quan l\u1eadp c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t v\u00e0 g\u1eedi to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ch\u01b0a l\u1eadp \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh th\u00ec C\u1ee5c Thu\u1ebf\/C\u1ee5c H\u1ea3i quan th\u00f4ng b\u00e1o doanh nghi\u1ec7p b\u1ed5 sung h\u1ed3 s\u01a1 (m\u1eabu s\u1ed1 06 ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\nc) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00f3a n\u1ee3 th\u00ec C\u1ee5c Thu\u1ebf\/C\u1ee5c H\u1ea3i quan th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (m\u1eabu s\u1ed1 13 ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n2. T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1<\/span>
\na) \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n x\u00f3a n\u1ee3 thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n <\/span>
\n– \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 v\u00e0 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 t\u1eeb 10 (m\u01b0\u1eddi) t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean: T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan d\u1ef1 th\u1ea3o t\u1edd tr\u00ecnh v\u00e0 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t \u0111\u1ec3 tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh.<\/span>
\n– \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 v\u00e0 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 t\u1eeb 5 (n\u0103m) t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 10 (m\u01b0\u1eddi) t\u1ef7 \u0111\u1ed3ng: T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan d\u1ef1 th\u1ea3o t\u1edd tr\u00ecnh v\u00e0 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh (m\u1eabu s\u1ed1 11 ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n– \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 v\u00e0 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 d\u01b0\u1edbi 5 (n\u0103m) t\u1ef7 \u0111\u1ed3ng: T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 (m\u1eabu s\u1ed1 12 ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ch\u01b0a l\u1eadp \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u00f4ng b\u00e1o cho C\u1ee5c Thu\u1ebf\/C\u1ee5c H\u1ea3i quan \u0111\u1ec3 th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1 (m\u1eabu s\u1ed1 06 ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\nc) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00f3a n\u1ee3 th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf\/T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u00f4ng b\u00e1o cho C\u1ee5c Thu\u1ebf\/C\u1ee5c H\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00f4n \u0111\u1ed1c thu \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (m\u1eabu s\u1ed1 13 ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n\u0110i\u1ec1u 12. Th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1<\/span>
\n1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p tr\u00ean xem x\u00e9t x\u00f3a n\u1ee3 trong th\u1eddi gian l\u00e0 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1. <\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ch\u01b0a l\u1eadp \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 th\u00ec trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ph\u1ea3i th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p ho\u1eb7c c\u01a1 quan \u0111\u00e3 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec3 ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1.<\/span>
\n3. Trong th\u1eddi h\u1ea1n 60 (s\u00e1u m\u01b0\u01a1i) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o kh\u00f4ng thu\u1ed9c ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 thu\u1ebf.<\/span><\/p>\n

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

\u0110i\u1ec1u 13. C\u00f4ng khai \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t<\/span>
\n1. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n: Quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u00f4ng khai t\u1ea1i U\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n \u0111\u00e3 x\u00e1c nh\u1eadn t\u1ea1i danh s\u00e1ch \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/span>
\n2. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c: Quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c \u0111\u0103ng c\u00f4ng khai tr\u00ean website c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 14. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span>
\n1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014.<\/span>
\n2. B\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1 34\/2010\/TT-BTC ng\u00e0y 12\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n x\u00f3a n\u1ee3 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p NSNN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp chuy\u1ec3n \u0111\u1ed5i tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007. <\/span>
\n3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n

N\u01a1i nh\u1eadn:<\/span>
\n– Ban b\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span>
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;<\/span>
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span>
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n– VP BC\u0110 TW v\u1ec1 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;<\/span>
\n– H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, U\u1ef7 ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, <\/span>
\nth\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ;<\/span>
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– UBTW M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam; <\/span>
\n– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0110o\u00e0n th\u1ec3;<\/span>
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
\n– S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, C\u1ee5c H\u1ea3i Quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
\n– C\u00f4ng b\u00e1o;<\/span>
\n– Website Ch\u00ednh ph\u1ee7;<\/span>
\n– B\u1ed9 T\u00e0i ch\u00ednh: c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh, Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n– Website T\u1ed5ng c\u1ee5c Thu\u1ebf; <\/span>
\n– L\u01b0u: VT, TCT (VT, QLN). KT. B\u1ed8 TR\u01af\u1edeNG<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Th\u00f4ng t\u01b0 179\/2013\/TT-BTC – H\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c x\u00f3a n\u1ee3 thu\u1ebf, ti\u1ec1n ph\u1ea1t kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/07\/2007<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1633],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13112"}],"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=13112"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13112\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13112"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}