{"id":13225,"date":"2015-09-12T08:46:54","date_gmt":"2015-09-12T08:46:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13225"},"modified":"2015-09-12T10:09:17","modified_gmt":"2015-09-12T10:09:17","slug":"luat-thue-xnk-so-452005qh11","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13225","title":{"rendered":"Lu\u1eadt thu\u1ebf XNK s\u1ed1 45\/2005\/QH11"},"content":{"rendered":"

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

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

\"Lu\u1eadtLU\u1eacT<\/span><\/strong>
\nTHU\u1ebe XU\u1ea4T KH\u1ea8U, THU\u1ebe NH\u1eacP KH\u1ea8U<\/span><\/strong><\/p>\n

C\u0103n c\u1ee9 v\u00e0o Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam n\u0103m 1992 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Ngh\u1ecb Quy\u1ebft s\u1ed1 51\/2001\/QH10 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001 c\u1ee7a Qu\u1ed1c h\u1ed9i kho\u00e1 X, k\u1ef3 h\u1ecdp th\u1ee9 10;<\/span><\/em>
\nLu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u. <\/span><\/em><\/p>\n

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

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/strong>
\nLu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam; h\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi v\u00e0 h\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i kh\u00e1c \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/strong> <\/span>
\nTr\u1eeb h\u00e0ng ho\u00e1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y, h\u00e0ng h\u00f3a trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u:<\/span>
\n1. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam ;<\/span>
\n2. H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c \u0111\u01b0a t\u1eeb th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0o khu phi thu\u1ebf quan v\u00e0 t\u1eeb khu phi thu\u1ebf quan v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc.<\/span><\/p>\n

\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong> <\/span>
\nH\u00e0ng ho\u00e1 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u:<\/span>
\n1. H\u00e0ng ho\u00e1 v\u1eadn chuy\u1ec3n qu\u00e1 c\u1ea3nh ho\u1eb7c m\u01b0\u1ee3n \u0111\u01b0\u1eddng qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam , h\u00e0ng ho\u00e1 chuy\u1ec3n kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span>
\n2. H\u00e0ng ho\u00e1 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, h\u00e0ng ho\u00e1 vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i;<\/span>
\n3. H\u00e0ng h\u00f3a t\u1eeb khu phi thu\u1ebf quan xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o khu phi thu\u1ebf quan v\u00e0 ch\u1ec9 s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan, h\u00e0ng h\u00f3a \u0111\u01b0a t\u1eeb khu phi thu\u1ebf quan n\u00e0y sang khu phi thu\u1ebf quan kh\u00e1c; <\/span>
\n4. H\u00e0ng ho\u00e1 l\u00e0 ph\u1ea7n d\u1ea7u kh\u00ed thu\u1ed9c thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a Nh\u00e0 n\u01b0\u1edbc khi xu\u1ea5t kh\u1ea9u. <\/span><\/p>\n

\u0110i\u1ec1u 4. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/strong> <\/span>
\nT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 5. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/strong> <\/span>
\nTrong Lu\u1eadt n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span>
\n1. Khu phi thu\u1ebf quan l\u00e0 khu v\u1ef1c kinh t\u1ebf n\u1eb1m trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, c\u00f3 ranh gi\u1edbi \u0111\u1ecba l\u00fd x\u00e1c \u0111\u1ecbnh, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7; quan h\u1ec7 mua b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a gi\u1eefa khu n\u00e0y v\u1edbi b\u00ean ngo\u00e0i l\u00e0 quan h\u1ec7 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n2. Bi\u1ec7n ph\u00e1p v\u1ec1 thu\u1ebf \u0111\u1ec3 t\u1ef1 v\u1ec7 l\u00e0 bi\u1ec7n ph\u00e1p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t lo\u1ea1i h\u00e0ng h\u00f3a nh\u1ea5t \u0111\u1ecbnh \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u qu\u00e1 m\u1ee9c v\u00e0o Vi\u1ec7t Nam nh\u1eb1m ng\u0103n ng\u1eeba ho\u1eb7c h\u1ea1n ch\u1ebf thi\u1ec7t h\u1ea1i nghi\u00eam tr\u1ecdng cho ng\u00e0nh s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc.<\/span>
\n3. Nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 qu\u00e1 m\u1ee9c l\u00e0 vi\u1ec7c nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng, s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c tr\u1ecb gi\u00e1 t\u0103ng m\u1ed9t c\u00e1ch \u0111\u1ed9t bi\u1ebfn v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng tuy\u1ec7t \u0111\u1ed1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u1ed1i so v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng, s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng ho\u00e1 t\u01b0\u01a1ng t\u1ef1 ho\u1eb7c h\u00e0ng ho\u00e1 c\u1ea1nh tranh tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc. <\/span>
\n4. Thu\u1ebf tuy\u1ec7t \u0111\u1ed1i l\u00e0 thu\u1ebf \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh t\u00ednh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n5. T\u00e0i s\u1ea3n di chuy\u1ec3n l\u00e0 \u0111\u1ed3 d\u00f9ng, v\u1eadt d\u1ee5ng ph\u1ee5c v\u1ee5 sinh ho\u1ea1t, l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1 nh\u00e2n, gia \u0111\u00ecnh, t\u1ed5 ch\u1ee9c mang theo khi th\u00f4i c\u01b0 tr\u00fa, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u1edf Vi\u1ec7t Nam ho\u1eb7c \u1edf n\u01b0\u1edbc ngo\u00e0i. <\/span>
\n6. H\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi l\u00e0 h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, sinh ho\u1ea1t th\u01b0\u1eddng ng\u00e0y c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi. <\/span><\/p>\n

\u0110i\u1ec1u 6. \u00c1p d\u1ee5ng \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf<\/strong> <\/span>
\nTrong tr\u01b0\u1eddng h\u1ee3p \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 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3.<\/span><\/p>\n

\u0110i\u1ec1u 7. Thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi<\/span><\/strong>
\nC\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng th\u1eddi k\u1ef3.<\/span><\/p>\n

CH\u01af\u01a0NG II<\/span><\/strong>
\nC\u0102N C\u1ee8 T\u00cdNH THU\u1ebe V\u00c0 BI\u1ec2U THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 8. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 \u0111\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf<\/strong> <\/span>
\n1. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ghi trong t\u1edd khai h\u1ea3i quan, gi\u00e1 t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%); \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng \u00e1p d\u1ee5ng thu\u1ebf tuy\u1ec7t \u0111\u1ed1i th\u00ec c\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ghi trong t\u1edd khai h\u1ea3i quan v\u00e0 m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i quy \u0111\u1ecbnh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a. <\/span>
\n2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) S\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p b\u1eb1ng s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ghi trong t\u1edd khai h\u1ea3i quan nh\u00e2n v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng ghi trong Bi\u1ec3u thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf; <\/span>
\nb) Trong tr\u01b0\u1eddng h\u1ee3p m\u1eb7t h\u00e0ng \u00e1p d\u1ee5ng thu\u1ebf tuy\u1ec7t \u0111\u1ed1i th\u00ec s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p b\u1eb1ng s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ghi trong t\u1edd khai h\u1ea3i quan nh\u00e2n v\u1edbi m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i quy \u0111\u1ecbnh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng ho\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf.<\/span>
\n3. \u0110\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam ; trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i n\u1ed9p b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i. <\/span><\/p>\n

\u0110i\u1ec1u 9. Gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/span><\/strong>
\n1. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u l\u00e0 gi\u00e1 b\u00e1n t\u1ea1i c\u1eeda kh\u1ea9u xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng.<\/span>
\n2. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean theo h\u1ee3p \u0111\u1ed3ng, ph\u00f9 h\u1ee3p v\u1edbi cam k\u1ebft qu\u1ed1c t\u1ebf. <\/span>
\n3. T\u1ef7 gi\u00e1 gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi \u0111\u1ed3ng ti\u1ec1n n\u01b0\u1edbc ngo\u00e0i d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf.<\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 10. Thu\u1ebf su\u1ea5t<\/span><\/strong>
\n1. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho t\u1eebng m\u1eb7t h\u00e0ng t\u1ea1i Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/span>
\n2. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u g\u1ed3m thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng:<\/span>
\na) Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 th\u1ef1c hi\u1ec7n \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c trong quan h\u1ec7 th\u01b0\u01a1ng m\u1ea1i v\u1edbi Vi\u1ec7t Nam ;<\/span>
\nb) Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u v\u1edbi Vi\u1ec7t Nam ;<\/span>
\nc) Thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u v\u1edbi Vi\u1ec7t Nam . Thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh kh\u00f4ng qu\u00e1 70% so v\u1edbi thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng t\u01b0\u01a1ng \u1ee9ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 11. Bi\u1ec7n ph\u00e1p v\u1ec1 thu\u1ebf \u0111\u1ec3 t\u1ef1 v\u1ec7, ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, ch\u1ed1ng tr\u1ee3 c\u1ea5p, ch\u1ed1ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed trong nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a<\/span><\/strong>
\nNgo\u00e0i vi\u1ec7c ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt n\u00e0y, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f2n ph\u1ea3i \u00e1p d\u1ee5ng m\u1ed9t trong c\u00e1c bi\u1ec7n ph\u00e1p v\u1ec1 thu\u1ebf sau \u0111\u00e2y:<\/span>
\n1. T\u0103ng m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u qu\u00e1 m\u1ee9c v\u00e0o Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u1ef1 v\u1ec7 trong nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam ;<\/span>
\n2. Thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n ph\u00e1 gi\u00e1 nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam ;<\/span>
\n3. Thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c tr\u1ee3 c\u1ea5p nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ed1ng tr\u1ee3 c\u1ea5p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam ;<\/span>
\n4. Thu\u1ebf ch\u1ed1ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 \u1edf \u0111\u00f3 c\u00f3 s\u1ef1 ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c c\u00f3 bi\u1ec7n ph\u00e1p ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c v\u00e0 \u0111\u1ed1i x\u1eed qu\u1ed1c gia trong th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 12. Th\u1ea9m quy\u1ec1n ban h\u00e0nh bi\u1ec3u thu\u1ebf, thu\u1ebf su\u1ea5t<\/span><\/strong>
\n1. Ch\u00ednh ph\u1ee7 tr\u00ecnh U\u1ef7 ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i ban h\u00e0nh Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u theo danh m\u1ee5c nh\u00f3m h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 khung thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m h\u00e0ng, Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i theo danh m\u1ee5c nh\u00f3m h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 khung thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m h\u00e0ng; quy \u0111\u1ecbnh bi\u1ec7n ph\u00e1p v\u1ec1 thu\u1ebf \u0111\u1ec3 t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p, thu\u1ebf ch\u1ed1ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed.<\/span>
\nTh\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh m\u1eb7t h\u00e0ng \u00e1p d\u1ee5ng thu\u1ebf tuy\u1ec7t \u0111\u1ed1i v\u00e0 m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft. <\/span>
\n2. C\u0103n c\u1ee9 v\u00e0o Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u theo danh m\u1ee5c nh\u00f3m h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 khung thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m h\u00e0ng, Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i theo danh m\u1ee5c nh\u00f3m h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 khung thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m h\u00e0ng do U\u1ef7 ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i ban h\u00e0nh, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi t\u1eebng m\u1eb7t h\u00e0ng theo th\u1ee7 t\u1ee5c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh, b\u1ea3o \u0111\u1ea3m c\u00e1c nguy\u00ean t\u1eafc sau \u0111\u00e2y:<\/span>
\na) Ph\u00f9 h\u1ee3p v\u1edbi danh m\u1ee5c nh\u00f3m h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 trong ph\u1ea1m vi khung thu\u1ebf su\u1ea5t do U\u1ef7 ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i ban h\u00e0nh;<\/span>
\nb) G\u00f3p ph\u1ea7n b\u1ea3o \u0111\u1ea3m ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 b\u00ecnh \u1ed5n th\u1ecb tr\u01b0\u1eddng; <\/span>
\nc) B\u1ea3o h\u1ed9 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc c\u00f3 ch\u1ecdn l\u1ecdc, c\u00f3 \u0111i\u1ec1u ki\u1ec7n, c\u00f3 th\u1eddi h\u1ea1n ph\u00f9 h\u1ee3p v\u1edbi \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><\/p>\n

CH\u01af\u01a0NG III<\/span><\/strong>
\nK\u00ca KHAI THU\u1ebe, N\u1ed8P THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 13. Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/strong> <\/span>
\n\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 n\u1ed9i dung k\u00ea khai; n\u1ed9p t\u1edd khai h\u1ea3i quan cho c\u01a1 quan h\u1ea3i quan, t\u00ednh thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

\u0110i\u1ec1u 14. Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf <\/span><\/strong>
\nTh\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan v\u1edbi c\u01a1 quan h\u1ea3i quan. <\/span>
\nThu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00ednh theo thu\u1ebf su\u1ea5t, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 15. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf <\/span><\/strong>
\n1. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u l\u00e0 ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan;<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u l\u00e0 h\u00e0ng ti\u00eau d\u00f9ng th\u00ec ph\u1ea3i n\u1ed9p xong thu\u1ebf tr\u01b0\u1edbc khi nh\u1eadn h\u00e0ng; tr\u01b0\u1eddng h\u1ee3p c\u00f3 b\u1ea3o l\u00e3nh v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh, nh\u01b0ng kh\u00f4ng qu\u00e1 ba m\u01b0\u01a1i ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y; <\/span>
\nc) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 hai tr\u0103m b\u1ea3y m\u01b0\u01a1i l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan; tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 d\u00e0i h\u01a1n hai tr\u0103m b\u1ea3y m\u01b0\u01a1i l\u0103m ng\u00e0y ph\u00f9 h\u1ee3p v\u1edbi chu k\u1ef3 s\u1ea3n xu\u1ea5t, d\u1ef1 tr\u1eef v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span>
\nd) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh theo ph\u01b0\u01a1ng th\u1ee9c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp l\u00e0 m\u01b0\u1eddi l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span>
\n\u0111) Ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u l\u00e0 ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/span>
\n2. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u00f3 m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/span>
\na) C\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong th\u1eddi gian \u00edt nh\u1ea5t l\u00e0 ba tr\u0103m s\u00e1u m\u01b0\u01a1i l\u0103m ng\u00e0y t\u00ednh \u0111\u1ebfn ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan x\u00e1c nh\u1eadn kh\u00f4ng c\u00f3 h\u00e0nh vi gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i, tr\u1ed1n thu\u1ebf, kh\u00f4ng c\u00f2n n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n, kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n ph\u1ea1t, ch\u1ea5p h\u00e0nh t\u1ed1t ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; <\/span>
\nb) \u0110\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p. Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh, nh\u01b0ng kh\u00f4ng qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. H\u1ebft th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh ho\u1eb7c th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thay cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u00ec ph\u1ea3i n\u1ed9p xong thu\u1ebf tr\u01b0\u1edbc khi nh\u1eadn h\u00e0ng.<\/span><\/p>\n

CH\u01af\u01a0NG IV<\/span><\/strong>
\nMI\u1ec4N THU\u1ebe, GI\u1ea2M THU\u1ebe, HO\u00c0N THU\u1ebe V\u00c0 TRUY THU THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 16. Mi\u1ec5n thu\u1ebf<\/strong> <\/span>
\nH\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u:<\/span>
\n1. H\u00e0ng ho\u00e1 t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 tham d\u1ef1 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 ngh\u1ec1 nghi\u1ec7p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh;<\/span>
\n2. H\u00e0ng ho\u00e1 l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span>
\n3. H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb ngo\u1ea1i giao t\u1ea1i Vi\u1ec7t Nam theo \u0111\u1ecbnh m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/span>
\n4. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng cho n\u01b0\u1edbc ngo\u00e0i r\u1ed3i xu\u1ea5t kh\u1ea9u ho\u1eb7c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u cho n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 gia c\u00f4ng cho Vi\u1ec7t Nam r\u1ed3i t\u00e1i nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng;<\/span>
\n5. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong ti\u00eau chu\u1ea9n h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh;<\/span>
\n6. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA), bao g\u1ed3m:<\/span>
\na) Thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c; <\/span>
\nb) Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n c\u00f4ng nh\u00e2n; <\/span>
\nc) Linh ki\u1ec7n, chi ti\u1ebft, b\u1ed9 ph\u1eadn r\u1eddi, ph\u1ee5 t\u00f9ng, g\u00e1 l\u1eafp, khu\u00f4n m\u1eabu, ph\u1ee5 ki\u1ec7n \u0111i k\u00e8m v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y;<\/span>
\nd) Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u00f9ng \u0111\u1ec3 ch\u1ebf t\u1ea1o thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 ho\u1eb7c \u0111\u1ec3 ch\u1ebf t\u1ea1o linh ki\u1ec7n, chi ti\u1ebft, b\u1ed9 ph\u1eadn r\u1eddi, ph\u1ee5 t\u00f9ng, g\u00e1 l\u1eafp, khu\u00f4n m\u1eabu, ph\u1ee5 ki\u1ec7n \u0111i k\u00e8m v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y;<\/span>
\n\u0111) V\u1eadt t\u01b0 x\u00e2y d\u1ef1ng trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c;<\/span>
\ne) H\u00e0ng h\u00f3a l\u00e0 trang thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u l\u1ea7n \u0111\u1ea7u theo danh m\u1ee5c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1ec1 kh\u00e1ch s\u1ea1n, v\u0103n ph\u00f2ng, c\u0103n h\u1ed9 cho thu\u00ea, nh\u00e0 \u1edf, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt, si\u00eau th\u1ecb, s\u00e2n golf, khu du l\u1ecbch, khu th\u1ec3 thao, khu vui ch\u01a1i gi\u1ea3i tr\u00ed, c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh, \u0111\u00e0o t\u1ea1o, v\u0103n ho\u00e1, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, ki\u1ec3m to\u00e1n, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n. <\/span>
\nVi\u1ec7c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u1ea3 tr\u01b0\u1eddng h\u1ee3p m\u1edf r\u1ed9ng quy m\u00f4 d\u1ef1 \u00e1n, thay th\u1ebf, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7;<\/span>
\n7. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed, bao g\u1ed3m:<\/span>
\na) Thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u1ee5 t\u00f9ng thay th\u1ebf, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed;<\/span>
\nb) V\u1eadt t\u01b0 c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c;<\/span>
\n8. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp v\u00e0o ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, bao g\u1ed3m m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c, c\u00f4ng ngh\u1ec7 trong n\u01b0\u1edbc ch\u01b0a t\u1ea1o ra \u0111\u01b0\u1ee3c; t\u00e0i li\u1ec7u, s\u00e1ch b\u00e1o khoa h\u1ecdc;<\/span>
\n9. Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u1ee7a d\u1ef1 \u00e1n thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 ho\u1eb7c Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n n\u0103m n\u0103m, k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t;<\/span>
\n10. H\u00e0ng ho\u00e1 s\u1ea3n xu\u1ea5t, gia c\u00f4ng, t\u00e1i ch\u1ebf, l\u1eafp r\u00e1p t\u1ea1i khu phi thu\u1ebf quan kh\u00f4ng s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, linh ki\u1ec7n nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i khi nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc; tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, linh ki\u1ec7n nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u00ec khi nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u tr\u00ean ph\u1ea7n nguy\u00ean li\u1ec7u, linh ki\u1ec7n nh\u1eadp kh\u1ea9u c\u1ea5u th\u00e0nh trong h\u00e0ng h\u00f3a \u0111\u00f3;<\/span>
\n11. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 kh\u00e1c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 17. X\u00e9t mi\u1ec5n thu\u1ebf<\/strong> <\/span>
\nH\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u:<\/span>
\n1. H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u chuy\u00ean d\u00f9ng tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh, gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u chuy\u00ean d\u00f9ng tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 nghi\u00ean c\u1ee9u khoa h\u1ecdc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 16 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span>
\n2. H\u00e0ng ho\u00e1 l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i trong \u0111\u1ecbnh m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh. <\/span><\/p>\n

\u0110i\u1ec1u 18. Gi\u1ea3m thu\u1ebf<\/strong> <\/span>
\nH\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111ang trong qu\u00e1 tr\u00ecnh gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan n\u1ebfu b\u1ecb h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t \u0111\u01b0\u1ee3c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n gi\u00e1m \u0111\u1ecbnh ch\u1ee9ng nh\u1eadn th\u00ec \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m thu\u1ebf.<\/span>
\nM\u1ee9c gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng ho\u00e1.<\/span><\/p>\n

\u0110i\u1ec1u 19. Ho\u00e0n thu\u1ebf<\/strong> <\/span>
\n1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng c\u00f2n l\u01b0u kho, l\u01b0u b\u00e3i t\u1ea1i c\u1eeda kh\u1ea9u \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan, \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t;<\/span>
\nb) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nc) H\u00e0ng h\u00f3a \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u00edt h\u01a1n;<\/span>
\nd) H\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u;<\/span>
\n\u0111) H\u00e0ng ho\u00e1 t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span>
\ne) H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u nh\u01b0ng ph\u1ea3i t\u00e1i nh\u1eadp;<\/span>
\ng) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng ph\u1ea3i t\u00e1i xu\u1ea5t; <\/span>
\nh) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, thi c\u00f4ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh, ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t ho\u1eb7c m\u1ee5c \u0111\u00edch kh\u00e1c \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 nh\u1ea7m l\u1eabn trong k\u00ea khai thu\u1ebf, t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba n\u1ebfu s\u1ef1 nh\u1ea7m l\u1eabn \u0111\u00f3 x\u1ea3y ra trong th\u1eddi h\u1ea1n ba tr\u0103m s\u00e1u m\u01b0\u01a1i l\u0103m ng\u00e0y tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y ki\u1ec3m tra ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 nh\u1ea7m l\u1eabn.<\/span><\/p>\n

\u0110i\u1ec1u 20. Tr\u00e1ch nhi\u1ec7m v\u00e0 th\u1eddi h\u1ea1n ho\u00e0n thu\u1ebf<\/span><\/strong>
\n1. Trong th\u1eddi h\u1ea1n m\u01b0\u1eddi l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e9t ho\u00e0n thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n thu\u1ebf cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u1eb7c h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e9t ho\u00e0n thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u b\u1ed5 sung h\u1ed3 s\u01a1. <\/span>
\n2. Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, n\u1ebfu vi\u1ec7c ch\u1eadm ho\u00e0n thu\u1ebf do l\u1ed7i c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e9t ho\u00e0n thu\u1ebf th\u00ec ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i ho\u00e0n c\u00f2n ph\u1ea3i tr\u1ea3 ti\u1ec1n l\u00e3i k\u1ec3 t\u1eeb ng\u00e0y ch\u1eadm ho\u00e0n thu\u1ebf cho \u0111\u1ebfn ng\u00e0y \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo m\u1ee9c l\u00e3i su\u1ea5t ti\u1ec1n vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u1ea3i ho\u00e0n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 21. Truy thu thu\u1ebf<\/strong> <\/span>
\n\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u00f3 h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 v\u00e0 \u0110i\u1ec1u 17 c\u1ee7a Lu\u1eadt n\u00e0y, nh\u01b0ng sau \u0111\u00f3 s\u1eed d\u1ee5ng kh\u00e1c v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 thu\u1ebf.<\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i truy thu thu\u1ebf, c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh truy thu thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai n\u1ed9p s\u1ed1 thu\u1ebf truy thu quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

CH\u01af\u01a0NG V<\/span><\/strong>
\nKHI\u1ebeU N\u1ea0I V\u00c0 X\u1eec L\u00dd VI PH\u1ea0M<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 22. Khi\u1ebfu n\u1ea1i v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i<\/span><\/strong>
\nTrong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ch\u1ea5p h\u00e0nh h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, \u0111\u1ed3ng th\u1eddi c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o<\/span><\/p>\n

\u0110i\u1ec1u 23. X\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/strong> <\/span>
\n\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec b\u1ecb x\u1eed l\u00fd nh\u01b0 sau: <\/span>
\n1. N\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t so v\u1edbi ng\u00e0y cu\u1ed1i c\u00f9ng trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh ph\u1ea3i n\u1ed9p ho\u1eb7c ng\u00e0y cu\u1ed1i c\u00f9ng trong th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf th\u00ec ngo\u00e0i vi\u1ec7c ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, m\u1ed7i ng\u00e0y n\u1ed9p ch\u1eadm c\u00f2n ph\u1ea3i n\u1ed9p ph\u1ea1t b\u1eb1ng 0,1% (m\u1ed9t ph\u1ea7n ngh\u00ecn) s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p; n\u1ebfu th\u1eddi h\u1ea1n ch\u1eadm n\u1ed9p l\u00e0 qu\u00e1 ch\u00edn m\u01b0\u01a1i ng\u00e0y th\u00ec b\u1ecb c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y;<\/span>
\n2. Kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf;<\/span>
\n3. Khai man thu\u1ebf, tr\u1ed1n thu\u1ebf th\u00ec ngo\u00e0i vi\u1ec7c ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m c\u00f2n b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb m\u1ed9t \u0111\u1ebfn n\u0103m l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn;<\/span>
\n4. Kh\u00f4ng n\u1ed9p thu\u1ebf, n\u1ed9p ph\u1ea1t theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf th\u00ec b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh b\u1eb1ng c\u00e1c bi\u1ec7n ph\u00e1p sau \u0111\u00e2y: <\/span>
\na) Tr\u00edch ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf t\u1ea1i ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 n\u1ed9p thu\u1ebf, n\u1ed9p ph\u1ea1t. Ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u1ec3 n\u1ed9p thu\u1ebf, n\u1ed9p ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n; <\/span>
\nb) C\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ea1m gi\u1eef h\u00e0ng h\u00f3a ho\u1eb7c k\u00ea bi\u00ean t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u00f2n thi\u1ebfu. Sau th\u1eddi h\u1ea1n ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan h\u1ea3i quan c\u00f3 quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef h\u00e0ng h\u00f3a ho\u1eb7c quy\u1ebft \u0111\u1ecbnh k\u00ea bi\u00ean t\u00e0i s\u1ea3n m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf v\u1eabn ch\u01b0a n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t th\u00ec c\u01a1 quan h\u1ea3i quan \u0111\u01b0\u1ee3c b\u00e1n \u0111\u1ea5u gi\u00e1 h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t;<\/span>
\nc) C\u01a1 quan h\u1ea3i quan kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u cho chuy\u1ebfn h\u00e0ng ti\u1ebfp theo c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf cho \u0111\u1ebfn khi \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t;<\/span>
\n5. Khi ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 gian l\u1eadn, tr\u1ed1n thu\u1ebf, c\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m truy thu ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t trong th\u1eddi h\u1ea1n n\u0103m n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y ki\u1ec3m tra ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 gian l\u1eadn, tr\u1ed1n thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p nh\u1ea7m l\u1eabn v\u1ec1 thu\u1ebf, c\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m truy thu ho\u1eb7c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf \u0111\u00f3 trong th\u1eddi h\u1ea1n ba tr\u0103m s\u00e1u m\u01b0\u01a1i l\u0103m ng\u00e0y tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y ki\u1ec3m tra ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 nh\u1ea7m l\u1eabn \u0111\u00f3. Trong th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ra nh\u1eefng sai s\u00f3t, nh\u1ea7m l\u1eabn v\u00e0 ch\u1ee7 \u0111\u1ed9ng n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n \u00e1p d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t;<\/span>
\n6. Ng\u01b0\u1eddi c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn ho\u1eb7c \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf m\u00e0 c\u00f2n vi ph\u1ea1m th\u00ec b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 24. X\u1eed l\u00fd vi ph\u1ea1m \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c h\u1ea3i quan ho\u1eb7c c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan<\/span><\/strong>
\n1. C\u00f4ng ch\u1ee9c h\u1ea3i quan ho\u1eb7c c\u00e1 nh\u00e2n kh\u00e1c l\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n \u0111\u1ec3 chi\u1ebfm d\u1ee5ng, tham \u00f4 ti\u1ec1n thu\u1ebf th\u00ec ph\u1ea3i b\u1ed3i th\u01b0\u1eddng cho Nh\u00e0 n\u01b0\u1edbc to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 chi\u1ebfm d\u1ee5ng, tham \u00f4 v\u00e0 tu\u1ef3 theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. C\u00f4ng ch\u1ee9c h\u1ea3i quan thi\u1ebfu tinh th\u1ea7n tr\u00e1ch nhi\u1ec7m, c\u1ed1 \u00fd l\u00e0m tr\u00e1i, bao che cho ng\u01b0\u1eddi vi ph\u1ea1m ho\u1eb7c c\u00f3 h\u00e0nh vi kh\u00e1c vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec tu\u1ef3 theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1; n\u1ebfu g\u00e2y thi\u1ec7t h\u1ea1i th\u00ec ph\u1ea3i b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span><\/p>\n

CH\u01af\u01a0NG VI<\/span><\/strong>
\nT\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 25. Th\u1ea9m quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ch\u00ednh ph\u1ee7<\/span><\/strong>
\nCh\u00ednh ph\u1ee7 th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c thu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u; quy \u0111\u1ecbnh th\u1ea9m quy\u1ec1n, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, x\u00e9t gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, truy thu thu\u1ebf v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf t\u1ea1i c\u00e1c \u0111i\u1ec1u 16, 17, 18, 19, 20, 21 v\u00e0 23 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 26. Tr\u00e1ch nhi\u1ec7m c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Ch\u1ee7 t\u1ecbch U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng<\/strong> <\/span>
\n1. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ec9 \u0111\u1ea1o t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd thu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n2. Ch\u1ee7 t\u1ecbch U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ec9 \u0111\u1ea1o vi\u1ec7c ph\u1ed1i h\u1ee3p t\u1ed5 ch\u1ee9c thu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

\u0110i\u1ec1u 27. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan<\/span><\/strong>
\nC\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra v\u00e0 thu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 Lu\u1eadt h\u1ea3i quan.<\/span><\/p>\n

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

\u0110i\u1ec1u 28. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong>
\n1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2006.<\/span>
\n2. B\u00e3i b\u1ecf Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u n\u0103m 1991, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u n\u0103m 1993, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u n\u0103m 1998; b\u00e3i b\u1ecf quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1i \u0110i\u1ec1u 25 c\u1ee7a Lu\u1eadt khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc, \u0110i\u1ec1u 47 c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, kho\u1ea3n 2 \u0110i\u1ec1u 42 c\u1ee7a Lu\u1eadt khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 v\u00e0 \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt d\u1ea7u kh\u00ed.<\/span>
\n3. D\u1ef1 \u00e1n khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 c\u00f3 m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u cao h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt n\u00e0y th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo m\u1ee9c \u01b0u \u0111\u00e3i \u0111\u00f3; tr\u01b0\u1eddng h\u1ee3p trong gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u th\u1ea5p h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt n\u00e0y th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 29. Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/span><\/strong>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt n\u00e0y.<\/span><\/p>\n

Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kh\u00f3a XI, k\u1ef3 h\u1ecdp th\u1ee9 7 th\u00f4ng qua ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2005.<\/span><\/em><\/p>\n

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

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Lu\u1eadt thu\u1ebf XNK s\u1ed1 45\/2005\/QH11 \u0111\u01b0\u1ee3c th\u00f4ng qua t\u1ea1i kh\u00f3a XI, k\u1ef3 h\u1ecdp th\u1ee9 7 ng\u00e0y 14\/6\/2005. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o v\u00e0 Download.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1650],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13225"}],"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=13225"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13225\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13225"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}