{"id":16246,"date":"2015-10-26T00:13:22","date_gmt":"2015-10-26T00:13:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16246"},"modified":"2016-12-13T09:10:56","modified_gmt":"2016-12-13T09:10:56","slug":"nhung-quy-dinh-chung-ve-thue-tai-nguyen","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16246","title":{"rendered":"Nh\u1eefng quy \u0111\u1ecbnh chung v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 m\u1ed9t\u00a0s\u1eafc thu\u1ebf \u00edt \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng, nh\u01b0ng c\u0169ng t\u01b0\u01a1ng \u0111\u1ed1i kh\u00f3 \u00e1p d\u1ee5ng.<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-152-2015tt-btc-huong-dan-ve-thue-tai-nguyen\/\">Th\u00f4ng t\u01b0 152\/2015\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 2\/10\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/11\/2015\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean. \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n t\u00ecm hi\u1ec3u v\u1ec1 Th\u00f4ng t\u01b0 n\u00e0y, <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb <strong>Nh\u1eefng quy \u0111\u1ecbnh chung v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean<\/strong> qua b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. Ph\u1ea1m vi \u00e1p d\u1ee5ng chung v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Th\u00f4ng t\u01b0 152\/2015\/TT-BTC<\/strong>\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf; Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; C\u0103n c\u1ee9 t\u00ednh thu\u1ebf; Mi\u1ec5n, gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 50\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean s\u1ed1 45\/2009\/QH12 v\u00e0 m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/2\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0 m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt Thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed than th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<strong>\u00a0<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>2. <\/strong><strong>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u00e0i nguy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 152\/2015\/TT-BTC<\/strong> l\u00e0 c\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean trong ph\u1ea1m vi \u0111\u1ea5t li\u1ec1n, h\u1ea3i \u0111\u1ea3o, n\u1ed9i th\u1ee7y, l\u00e3nh h\u1ea3i, v\u00f9ng ti\u1ebfp gi\u00e1p l\u00e3nh h\u1ea3i, v\u00f9ng \u0111\u1eb7c quy\u1ec1n kinh t\u1ebf v\u00e0 th\u1ec1m l\u1ee5c \u0111\u1ecba thu\u1ed9c ch\u1ee7 quy\u1ec1n v\u00e0 quy\u1ec1n t\u00e0i ph\u00e1n c\u1ee7a n\u01b0\u1edbc C\u1ed9ng h\u00f2a\u00a0X\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam quy \u0111\u1ecbnh, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u00e1ng s\u1ea3n kim lo\u1ea1i.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u00e1ng s\u1ea3n kh\u00f4ng kim lo\u1ea1i.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ea3n ph\u1ea9m c\u1ee7a r\u1eebng t\u1ef1 nhi\u00ean, bao g\u1ed3m c\u00e1c lo\u1ea1i th\u1ef1c v\u1eadt v\u00e0 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m kh\u00e1c c\u1ee7a r\u1eebng t\u1ef1 nhi\u00ean, tr\u1eeb \u0111\u1ed9ng v\u1eadt v\u00e0 h\u1ed3i, qu\u1ebf, sa nh\u00e2n, th\u1ea3o qu\u1ea3 do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ed3ng t\u1ea1i khu v\u1ef1c r\u1eebng t\u1ef1 nhi\u00ean \u0111\u01b0\u1ee3c giao khoanh nu\u00f4i, b\u1ea3o v\u1ec7.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea3i s\u1ea3n t\u1ef1 nhi\u00ean, g\u1ed3m \u0111\u1ed9ng v\u1eadt v\u00e0 th\u1ef1c v\u1eadt bi\u1ec3n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u01b0\u1edbc thi\u00ean nhi\u00ean, bao g\u1ed3m: N\u01b0\u1edbc m\u1eb7t v\u00e0 n\u01b0\u1edbc d\u01b0\u1edbi \u0111\u1ea5t; tr\u1eeb n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p v\u00e0 n\u01b0\u1edbc bi\u1ec3n \u0111\u1ec3 l\u00e0m m\u00e1t m\u00e1y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u01b0\u1edbc bi\u1ec3n l\u00e0m m\u00e1t m\u00e1y quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c y\u00eau c\u1ea7u v\u1ec1 m\u00f4i tr\u01b0\u1eddng, hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng n\u01b0\u1edbc tu\u1ea7n ho\u00e0n v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf k\u1ef9 thu\u1eadt chuy\u00ean ng\u00e0nh \u0111\u01b0\u1ee3c \u00a0c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng n\u01b0\u1edbc bi\u1ec3n m\u00e0 g\u00e2y \u00f4 nhi\u1ec5m, kh\u00f4ng \u0111\u1ea1t c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 m\u00f4i tr\u01b0\u1eddng th\u00ec x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 179\/2013\/N\u0110-CP ng\u00e0y 14\/11\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Y\u1ebfn s\u00e0o thi\u00ean nhi\u00ean, tr\u1eeb y\u1ebfn s\u00e0o do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 d\u1eabn d\u1ee5 chim y\u1ebfn t\u1ef1 nhi\u00ean v\u1ec1 nu\u00f4i v\u00e0 khai th\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Y\u1ebfn s\u00e0o do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 d\u1eabn d\u1ee5 chim y\u1ebfn t\u1ef1 nhi\u00ean v\u1ec1 nu\u00f4i v\u00e0 khai th\u00e1c ph\u1ea3i \u0111\u1ea3m b\u1ea3o theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 35\/2013\/TT-BNNPTNT ng\u00e0y 22\/7\/2013 c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i nguy\u00ean thi\u00ean nhi\u00ean kh\u00e1c do B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 \u0111\u1ec3 tr\u00ecnh U\u1ef7 ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>\u00a03. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><strong>\u00a0v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai th\u00e1c t\u00e0i nguy\u00ean thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u00e0i nguy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 152\/2015\/TT-BTC. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf &#8211; NNT) trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ph\u00e9p khai th\u00e1c kho\u00e1ng s\u1ea3n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ph\u00e9p khai th\u00e1c kho\u00e1ng s\u1ea3n, \u0111\u01b0\u1ee3c ph\u00e9p h\u1ee3p t\u00e1c v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n\u00a0 khai th\u00e1c t\u00e0i nguy\u00ean v\u00e0 c\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo v\u0103n b\u1ea3n \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ph\u00e9p khai th\u00e1c kho\u00e1ng s\u1ea3n, sau \u0111\u00f3 c\u00f3 v\u0103n b\u1ea3n giao cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n khai th\u00e1c t\u00e0i nguy\u00ean th\u00ec m\u1ed7i \u0111\u01a1n v\u1ecb khai th\u00e1c l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p khai th\u00e1c t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u00ean c\u01a1 s\u1edf li\u00ean doanh th\u00ec doanh nghi\u1ec7p li\u00ean doanh l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p B\u00ean Vi\u1ec7t Nam v\u00e0 b\u00ean n\u01b0\u1edbc ngo\u00e0i c\u00f9ng tham gia th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh khai th\u00e1c t\u00e0i nguy\u00ean th\u00ec tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1c b\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh; N\u1ebfu trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 b\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean th\u00ec c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng \u0111\u1ec1u ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean ho\u1eb7c ph\u1ea3i c\u1eed ra ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn th\u1ea7u thi c\u00f4ng c\u00f4ng tr\u00ecnh trong qu\u00e1 tr\u00ecnh thi c\u00f4ng c\u00f3 ph\u00e1t sinh s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean m\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc ho\u1eb7c kh\u00f4ng tr\u00e1i quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd khai th\u00e1c t\u00e0i nguy\u00ean khi th\u1ef1c hi\u1ec7n khai th\u00e1c s\u1eed d\u1ee5ng ho\u1eb7c ti\u00eau th\u1ee5 th\u00ec ph\u1ea3i khai, n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i ph\u00e1t sinh t\u00e0i nguy\u00ean khai th\u00e1c.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng n\u01b0\u1edbc t\u1eeb c\u00f4ng tr\u00ecnh th\u1ee7y\u00a0l\u1ee3i \u0111\u1ec3 ph\u00e1t \u0111i\u1ec7n l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, kh\u00f4ng ph\u00e2n bi\u1ec7t ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng tr\u00ecnh th\u1ee7y\u00a0l\u1ee3i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh th\u1ee7y l\u1ee3i cung c\u1ea5p n\u01b0\u1edbc cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 s\u1ea3n xu\u1ea5t n\u01b0\u1edbc sinh ho\u1ea1t ho\u1eb7c s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng n\u01b0\u1edbc \u0111\u1ec3 ph\u00e1t \u0111i\u1ec7n) th\u00ec t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh th\u1ee7y l\u1ee3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean c\u1ea5m khai th\u00e1c ho\u1eb7c khai th\u00e1c tr\u00e1i ph\u00e9p b\u1ecb b\u1eaft gi\u1eef, t\u1ecbch thu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n ra th\u00ec t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao b\u00e1n ph\u1ea3i khai, n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao b\u00e1n t\u00e0i nguy\u00ean tr\u01b0\u1edbc khi tr\u00edch c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u1eaft gi\u1eef, b\u00e1n \u0111\u1ea5u gi\u00e1, tr\u00edch th\u01b0\u1edfng theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0 <em><strong>Nh\u1eefng quy \u0111\u1ecbnh chung v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/em>. \u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean nh\u01b0:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-mien-giam-thue-tai-nguyen\/\">Quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/dang-ky-thue-khai-thue-nop-thue-quyet-toan-thue-tai-nguyen\/\">\u0110\u0103ng k\u00fd thu\u1ebf khai thu\u1ebf n\u1ed9p thu\u1ebf quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-gia-tinh-thue-tai-nguyen\/\">Quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-san-luong-tinh-thue-tai-nguyen\/\">Quy \u0111\u1ecbnh v\u1ec1 s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/can-cu-tinh-thue-va-thue-suat-thue-tai-nguyen\/\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn nh\u1eefng quy \u0111\u1ecbnh chung v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean. \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf kh\u00f3 v\u00e0 c\u0169ng kh\u00f4ng nhi\u1ec1u h\u01b0\u1edbng d\u1eabn, n\u00ean doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/p>\n","protected":false},"author":7,"featured_media":16465,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2001,3681],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16246"}],"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=16246"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16246\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16465"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16246"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}