{"id":16250,"date":"2015-10-26T00:24:28","date_gmt":"2015-10-26T00:24:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16250"},"modified":"2016-12-13T09:01:41","modified_gmt":"2016-12-13T09:01:41","slug":"quy-dinh-ve-san-luong-tinh-thue-tai-nguyen","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16250","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean"},"content":{"rendered":"

Thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 m\u00f4t s\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. 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, K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb quy \u0111\u1ecbnh v\u1ec1 s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean trong b\u00e0i vi\u1ebft sau<\/span><\/p>\n

1.\u00a0Quy \u0111\u1ecbnh v\u1ec1 s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i nguy\u00ean x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng<\/span><\/strong><\/span><\/h2>\n

\u0110\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i nguy\u00ean khai th\u00e1c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng c\u1ee7a t\u00e0i nguy\u00ean th\u1ef1c t\u1ebf khai th\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u00e0i nguy\u00ean khai th\u00e1c thu \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean c\u00f3 nhi\u1ec1u c\u1ea5p \u0111\u1ed9, ch\u1ea5t l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i kh\u00e1c nhau th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ea3n l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i t\u00e0i nguy\u00ean c\u00f3 c\u00f9ng c\u1ea5p \u0111\u1ed9, ch\u1ea5t l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i nh\u01b0 nhau ho\u1eb7c quy ra s\u1ea3n l\u01b0\u1ee3ng c\u1ee7a lo\u1ea1i t\u00e0i nguy\u00ean c\u00f3 s\u1ea3n l\u01b0\u1ee3ng b\u00e1n ra l\u1edbn nh\u1ea5t \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf cho to\u00e0n b\u1ed9 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c trong k\u1ef3.<\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/strong> Doanh nghi\u1ec7p A khai th\u00e1c \u0111\u00e1 sau n\u1ed5 m\u00ecn, khai th\u00e1c thu \u0111\u01b0\u1ee3c \u0111\u00e1 h\u1ed9c, \u0111\u00e1 d\u0103m c\u00e1c ly kh\u00e1c nhau th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo t\u1eebng c\u1ea5p \u0111\u1ed9, ch\u1ea5t l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i \u0111\u00e1 thu \u0111\u01b0\u1ee3c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng \u0111\u00e1 t\u00ednh thu\u1ebf c\u1ee7a m\u1ed7i lo\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p A c\u00f3 b\u00e1n m\u1ed9t ph\u1ea7n s\u1ea3n l\u01b0\u1ee3ng \u0111\u00e1 h\u1ed9c, s\u1ed1 \u0111\u00e1 h\u1ed9c, \u0111\u00e1 d\u0103m c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o \u0111\u1eadp, nghi\u1ec1n th\u00e0nh c\u00e1c lo\u1ea1i \u0111\u00e1 d\u0103m c\u00f3 c\u00e1c c\u1ee1 (ly) kh\u00e1c nhau th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch quy t\u1eeb s\u1ea3n l\u01b0\u1ee3ng \u0111\u00e1 c\u00e1c c\u1ee1 (ly) ra s\u1ea3n l\u01b0\u1ee3ng \u0111\u00e1 c\u00f3 s\u1ea3n l\u01b0\u1ee3ng b\u00e1n ra l\u1edbn nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng \u0111\u00e1 th\u1ef1c t\u1ebf khai th\u00e1c \u0111\u1ec3 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean. Doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n l\u01b0\u1ee3ng \u0111\u00e1 khai th\u00e1c theo gi\u00e1 b\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/em><\/span><\/p>\n

2.\u00a0Quy \u0111\u1ecbnh v\u1ec1 s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i nguy\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng<\/span><\/strong><\/span><\/h2>\n

\u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i nguy\u00ean khai th\u00e1c do ch\u1ee9a nhi\u1ec1u ch\u1ea5t, t\u1ea1p ch\u1ea5t kh\u00e1c nhau v\u00e0 \u0111\u01b0\u1ee3c b\u00e1n ra sau khi s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean sau khi s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i thu \u0111\u01b0\u1ee3c t\u1eebng ch\u1ea5t ri\u00eang th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng lo\u1ea1i t\u00e0i nguy\u00ean ho\u1eb7c t\u1eebng ch\u1ea5t c\u00f3 trong t\u00e0i nguy\u00ean thu \u0111\u01b0\u1ee3c sau khi s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i .<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t, \u0111\u00e1, ph\u1ebf th\u1ea3i, b\u00e3 x\u00edt thu \u0111\u01b0\u1ee3c qua s\u00e0ng tuy\u1ec3n m\u00e0 b\u00e1n ra th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng t\u00e0i nguy\u00ean c\u00f3 trong ph\u1ebf th\u1ea3i, b\u00e3 x\u00edt b\u00e1n ra theo gi\u00e1 b\u00e1n v\u00e0 thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u00e0i nguy\u00ean c\u00f3 trong ph\u1ebf th\u1ea3i, b\u00e3 x\u00edt.<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/strong> Tr\u01b0\u1eddng h\u1ee3p than khai th\u00e1c t\u1eeb m\u1ecf ch\u1ee9a t\u1ea1p ch\u1ea5t, \u0111\u1ea5t, \u0111\u00e1 ph\u1ea3i s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i m\u1edbi b\u00e1n th\u00ec s\u1ea3n l\u01b0\u1ee3ng than th\u1ef1c t\u1ebf khai th\u00e1c \u0111\u1ec3 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 s\u1ea3n l\u01b0\u1ee3ng than \u0111\u00e3 qua s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p ph\u1ebf th\u1ea3i b\u00e1n ra m\u00e0 c\u00f3 l\u1eabn than v\u00e0 c\u00e1c t\u00e0i nguy\u00ean kh\u00e1c th\u00ec ph\u1ea3i t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng t\u00e0i nguy\u00ean thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf trong ph\u1ebf th\u1ea3i theo gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf v\u00e0 thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng \u0111\u1ed1i v\u1edbi t\u00e0i nguy\u00ean.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 3:<\/strong> Tr\u01b0\u1eddng h\u1ee3p khai th\u00e1c qu\u1eb7ng s\u1eaft, sau khi s\u00e0ng, tuy\u1ec3n\u00a0 thu \u0111\u01b0\u1ee3c 2 kg v\u00e0ng c\u1ed1m, 100 t\u1ea5n qu\u1eb7ng s\u1eaft \u00a0th\u00ec thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 l\u01b0\u1ee3ng v\u00e0ng c\u1ed1m v\u00e0 qu\u1eb7ng s\u1eaft thu \u0111\u01b0\u1ee3c; \u0110\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng lo\u1ea1i t\u00e0i nguy\u00ean kh\u00e1c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n \u0111\u1ec3 t\u00ednh thu\u1ebf, nh\u01b0 n\u01b0\u1edbc s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u00e0ng, tuy\u1ec3n.<\/em><\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean khai th\u00e1c c\u00f3 ch\u1ee9a nhi\u1ec1u ch\u1ea5t kh\u00e1c nhau (qu\u1eb7ng \u0111a kim) qua s\u00e0ng, tuy\u1ec3n, ph\u00e2n lo\u1ea1i m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ea3n l\u01b0\u1ee3ng t\u1eebng ch\u1ea5t c\u00f3 trong t\u00e0i nguy\u00ean khai th\u00e1c (qu\u1eb7ng) th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng ch\u1ea5t c\u0103n c\u1ee9 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean th\u1ef1c t\u1ebf khai th\u00e1c (qu\u1eb7ng) v\u00e0 t\u1ef7 l\u1ec7 c\u1ee7a t\u1eebng ch\u1ea5t c\u00f3 trong t\u00e0i nguy\u00ean. T\u1ef7 l\u1ec7 t\u1eebng ch\u1ea5t c\u00f3 trong t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo\u00a0 m\u1eabu t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m \u0111\u1ecbnh v\u00e0 ph\u00ea duy\u1ec7t.\u00a0 Tr\u01b0\u1eddng h\u1ee3p, t\u1ef7 l\u1ec7 c\u1ee7a t\u1eebng ch\u1ea5t c\u00f3 trong t\u00e0i nguy\u00ean khai th\u00e1c th\u1ef1c t\u1ebf kh\u00e1c v\u1edbi t\u1ef7 l\u1ec7 t\u1eebng ch\u1ea5t c\u00f3 trong m\u1eabu t\u00e0i nguy\u00ean (qu\u1eb7ng) th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7\u00a0 t\u1eebng ch\u1ea5t c\u00f3 trong t\u00e0i nguy\u00ean khai th\u00e1c th\u1ef1c t\u1ebf c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

V\u00ed d\u1ee5 4:<\/strong> Doanh nghi\u1ec7p B khai th\u00e1c t\u00e0i nguy\u00ean, s\u1ea3n l\u01b0\u1ee3ng qu\u1eb7ng khai th\u00e1c trong th\u00e1ng l\u00e0 1000 t\u1ea5n, trong qu\u1eb7ng c\u00f3 l\u1eabn nhi\u1ec1u ch\u1ea5t kh\u00e1c nhau. Theo Gi\u1ea5y ph\u00e9p khai th\u00e1c v\u00e0 \u00a0t\u1ef7 l\u1ec7 t\u1eebng ch\u1ea5t c\u00f3 trong m\u1eabu qu\u1eb7ng \u0111\u00e3 \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng \u0111\u00e1nh gi\u00e1 tr\u1eef l\u01b0\u1ee3ng qu\u1ed1c gia ph\u00ea duy\u1ec7t l\u00e0: qu\u1eb7ng \u0111\u1ed3ng: 60%; qu\u1eb7ng b\u1ea1c: 0,2%; qu\u1eb7ng thi\u1ebfc: 0,5%. <\/em><\/span><\/p>\n

S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng ch\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

– Qu\u1eb7ng \u0111\u1ed3ng: 1.000\u00a0 t\u1ea5n x 60% = 600 t\u1ea5n.<\/em><\/span><\/p>\n

– Qu\u1eb7ng b\u1ea1c : 1.000 t\u1ea5n\u00a0 x 0,2%\u00a0 = 2 t\u1ea5n.<\/em><\/span><\/p>\n

– Qu\u1eb7ng thi\u1ebfc: 1.000 t\u1ea5n\u00a0 x 0,5%\u00a0 = 5 t\u1ea5n <\/em><\/span><\/p>\n

C\u0103n c\u1ee9 s\u1ea3n l\u01b0\u1ee3ng c\u1ee7a t\u1eebng ch\u1ea5t trong qu\u1eb7ng \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 \u00e1p d\u1ee5ng gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean c\u1ee7a t\u1eebng ch\u1ea5t t\u01b0\u01a1ng \u1ee9ng khi t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean.<\/em><\/span><\/p>\n

3.\u00a0Quy \u0111\u1ecbnh v\u1ec1 s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i nguy\u00ean khai th\u00e1c kh\u00f4ng b\u00e1n ra m\u00e0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t<\/span><\/strong><\/span><\/h2>\n

\u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean khai th\u00e1c kh\u00f4ng b\u00e1n ra m\u00e0 ph\u1ea3i qua s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn m\u1edbi b\u00e1n ra (ti\u00eau th\u1ee5 trong n\u01b0\u1edbc ho\u1eb7c xu\u1ea5t kh\u1ea9u) th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean khai th\u00e1c kh\u00f4ng b\u00e1n ra m\u00e0 ph\u1ea3i qua s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn m\u1edbi b\u00e1n ra (ti\u00eau th\u1ee5 trong n\u01b0\u1edbc ho\u1eb7c xu\u1ea5t kh\u1ea9u) th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf l\u00e0 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i t\u1eeb s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong k\u1ef3 \u0111\u1ec3 b\u00e1n ra theo \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean t\u00ednh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m. \u0110\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean t\u00ednh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m do NNT k\u00ea khai c\u0103n c\u1ee9 d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, \u00a0ti\u00eau chu\u1ea9n c\u00f4ng ngh\u1ec7 thi\u1ebft k\u1ebf \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111ang \u1ee9ng d\u1ee5ng, trong \u0111\u00f3:<\/span><\/p>\n