{"id":16489,"date":"2015-10-26T23:23:51","date_gmt":"2015-10-26T23:23:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16489"},"modified":"2016-12-12T10:09:41","modified_gmt":"2016-12-12T10:09:41","slug":"thong-tu-152-2015tt-btc-huong-dan-ve-thue-tai-nguyen","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16489","title":{"rendered":"Th\u00f4ng t\u01b0 152\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean"},"content":{"rendered":"\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/strong><\/span><\/p>\n

S\u1ed1:\u00a0 152\/2015\/TT-BTC<\/span><\/p>\n<\/td>\n

C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/span><\/p>\n

\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/strong><\/span><\/p>\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0 02\u00a0 th\u00e1ng 10 \u00a0n\u0103m 2015<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TH\u00d4NG T\u01af<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0H\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean s\u1ed1 45\/2009\/QH12 ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2009;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Kho\u00e1ng s\u1ea3n s\u1ed1 <\/em>60\/2010\/QH12 ng\u00e0y 17 th\u00e1ng 11 n\u0103m 2010;<\/em><\/span><\/p>\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; 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;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb quy\u1ebft <\/em>s\u1ed1 712\/2013\/UBTVQH13 ng\u00e0y 16<\/em> th\u00e1ng 12 n\u0103m <\/em>2013<\/em> c\u1ee7a \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c ban h\u00e0nh Bi\u1ec3u m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean;<\/em><\/span><\/p>\n

\u00a0C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 ng\u00e0y <\/em>26 th\u00e1ng 11 n\u0103m 2014<\/em>;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP <\/a>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;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 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 v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 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 v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, <\/em>nhi\u1ec7m v\u1ee5<\/em>, <\/em>quy\u1ec1n <\/em>h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; <\/em><\/span><\/p>\n

Tr\u00ean c\u01a1 s\u1edf \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 2626\/BTNMT-TC ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2015;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf; <\/em><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean \u00a0nh\u01b0 sau:<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng<\/strong> I<\/strong><\/span><\/h1>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/h1>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u00e1p d\u1ee5ng <\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y h\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<\/a> 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

\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.<\/span><\/p>\n

\u0110i\u1ec1u 2. <\/strong>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf <\/strong><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u00e0i nguy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y 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 thu\u1ef7, 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 ho\u00e0 X\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam quy \u0111\u1ecbnh, bao g\u1ed3m:<\/span><\/p>\n

1. Kho\u00e1ng s\u1ea3n kim lo\u1ea1i.<\/span><\/p>\n

2. Kho\u00e1ng s\u1ea3n kh\u00f4ng kim lo\u1ea1i.<\/span><\/p>\n

3. 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><\/p>\n

4. H\u1ea3i s\u1ea3n t\u1ef1 nhi\u00ean, g\u1ed3m \u0111\u1ed9ng v\u1eadt v\u00e0 th\u1ef1c v\u1eadt bi\u1ec3n.<\/span><\/p>\n

5. 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><\/p>\n

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

6. 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><\/p>\n

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

7. 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 \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

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 n\u00e0y. 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 – 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

1. \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><\/p>\n

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

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

2. 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><\/p>\n

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

3. 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><\/p>\n

4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng n\u01b0\u1edbc t\u1eeb c\u00f4ng tr\u00ecnh th\u1ee7y l\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 l\u1ee3i.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh thu\u1ef7 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

5. \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><\/p>\n

Ch\u01b0\u01a1ng II<\/strong><\/span><\/h1>\n

C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe T\u00c0I NGUY\u00caN<\/strong><\/span><\/h1>\n

\u0110i\u1ec1u 4. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/strong><\/span><\/p>\n

1. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf, gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>\n

2. X\u00e1c \u0111\u1ecbnh thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p trong k\u1ef3<\/span><\/p>\n\n\n\n
Thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p trong k\u1ef3<\/em><\/span><\/td>\n=<\/em><\/span><\/td>\nS\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf <\/em><\/span><\/td>\nx<\/em><\/span><\/td>\nGi\u00e1 t\u00ednh thu\u1ebf \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean<\/em><\/span><\/td>\nx<\/em><\/span><\/td>\nThu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean<\/em><\/span><\/td>\n\u00a0<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u1ea5n \u0111\u1ecbnh m\u1ee9c thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean khai th\u00e1c th\u00ec s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n
Thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p trong k\u1ef3<\/em><\/span><\/td>\n=<\/em><\/span><\/td>\nS\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf <\/em><\/span><\/td>\nx<\/em><\/span><\/td>\nM\u1ee9c thu\u1ebf t\u00e0i nguy\u00ean \u1ea5n \u0111\u1ecbnh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean khai th\u00e1c<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u0103n c\u1ee9 v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan Thu\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 5. S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf <\/strong><\/span><\/p>\n

1. \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.\u00a0<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 1: 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. \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.\u00a0<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 2: 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: 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: 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. \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

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m b\u00e1n ra l\u00e0 s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean th\u00ec c\u0103n c\u1ee9 \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 t\u00e0i nguy\u00ean s\u1ea3n xu\u1ea5t b\u00e1n ra.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m b\u00e1n ra l\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p th\u00ec c\u0103n \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 c\u00f4ng nghi\u1ec7p s\u1ea3n xu\u1ea5t b\u00e1n ra.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m b\u00e1n ra sau qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn l\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p hay kh\u00f4ng ph\u1ea3i s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p do B\u1ed9 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc chuy\u00ean ng\u00e0nh th\u1ef1c hi\u1ec7n theo th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

V\u00ed d\u1ee5 5: Doanh nghi\u1ec7p A khai th\u00e1c \u0111\u00e1 c\u00f3 s\u1eed d\u1ee5ng m\u1ed9t ph\u1ea7n \u0111\u00e1 \u0111\u1ec3 nghi\u1ec1n \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t xi m\u0103ng b\u00e1n ra. S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf l\u00e0 \u0111\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:\u00a0 <\/em>n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ea3n l\u01b0\u1ee3ng \u0111\u00e1 khai th\u00e1c \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t xi m\u0103ng\u00a0 th\u00ec quy \u0111\u1ed5i t\u1eeb s\u1ea3n l\u01b0\u1ee3ng xi m\u0103ng s\u1ea3n xu\u1ea5t ra s\u1ea3n l\u01b0\u1ee3ng \u0111\u00e1 khai th\u00e1c; Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p A t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 \u0111\u1ecbnh m\u1ee9c, quy tr\u00ecnh k\u1ef9 thu\u1eadt c\u1ee7a m\u00ecnh.<\/em>\u00a0<\/em><\/span><\/p>\n

\u00a0V\u00ed d\u1ee5 6: Doanh nghi\u1ec7p C khai th\u00e1c 10 t\u1ea5n qu\u1eb7ng appatit \u0111\u01b0\u1ee3c\u00a0 3 lo\u1ea1i qu\u1eb7ng: apatit 1, apatit 2 v\u00e0 apatit 3. Sau qu\u00e1 tr\u00ecnh ph\u00e2n lo\u1ea1i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ed1i l\u01b0\u1ee3ng c\u1ee5 th\u1ec3 g\u1ed3m: 2 t\u1ea5n apatit1, 3 t\u1ea5n apatit2 v\u00e0 5 t\u1ea5n apatit3 . Trong \u0111\u00f3, l\u01b0\u1ee3ng apatit1 v\u00e0 apatit2 \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 ngay c\u00f2n apatit3 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c \u0111\u01b0a v\u00e0o ch\u1ebf bi\u1ebfn th\u00e0nh apatit 1m\u1edbi b\u00e1n. Nh\u01b0 v\u1eady, s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

    \n
  • S\u1ea3n l\u01b0\u1ee3ng apatit1 v\u00e0 apatit2 khai th\u00e1c trong k\u1ef3 l\u00e0 5 t\u1ea5n;<\/em><\/span><\/li>\n
  • Do lo\u1ea1i apatit3 ph\u1ea3i ch\u1ebf bi\u1ebfn th\u00e0nh apatit1 \u0111\u1ec3 b\u00e1n ra n\u00ean s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf l\u00e0 s\u1ea3n l\u01b0\u1ee3ng apatit 1.<\/em><\/span><\/li>\n<\/ul>\n

    V\u00ed d\u1ee5 <\/em>7<\/em>: Doanh nghi\u1ec7p <\/em>D <\/em>khai th\u00e1c qu\u1eb7ng \u0111a kim, trong \u0111\u00f3 m\u1ed9t ph\u1ea7n ti\u00eau th\u1ee5 trong n\u01b0\u1edbc \u1edf d\u1ea1ng qu\u1eb7ng \u0111a kim, ph\u1ea7n c\u00f2n l\u1ea1i ti\u1ebfp t\u1ee5c ch\u1ebf bi\u1ebfn th\u00e0nh tinh ch\u1ea5t \u0111\u1ec3 xu\u1ea5t kh\u1ea9u th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

    – \u0110<\/em>\u1ed1i v\u1edbi s\u1ea3n l\u01b0\u1ee3ng b\u00e1n trong n\u01b0\u1edbc: C\u0103n c\u1ee9 t\u1ef7 l\u1ec7 t\u1eebng ch\u1ea5t c\u00f3 trong qu\u1eb7ng \u0111a kim theo ph\u00ea duy\u1ec7t c\u1ee7a H\u1ed9i \u0111\u1ed3ng \u0111\u00e1nh gi\u00e1 tr\u1eef l\u01b0\u1ee3ng qu\u1ed1c gia v\u00e0 m\u1eabu qu\u1eb7ng \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng cho t\u1eebng ch\u1ea5t c\u00f3 trong s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean (qu\u1eb7ng) s\u1ea3n xu\u1ea5t \u0111\u1ec3 b\u00e1n ra. <\/em><\/span><\/p>\n

    – \u0110<\/em>\u1ed1i v\u1edbi s\u1ea3n l\u01b0\u1ee3ng xu\u1ea5t kh\u1ea9u: Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m tinh ch\u1ea5t t\u00e0i nguy\u00ean xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c c\u01a1 quan ch\u1ee9c n\u0103ng x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p th\u00ec x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i ra s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean c\u00f3 trong s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean s\u1ea3n xu\u1ea5t tr\u01b0\u1edbc khi ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p c\u0103n c\u1ee9 t\u1ef7 l\u1ec7 t\u1eebng ch\u1ea5t c\u00f3 trong qu\u1eb7ng \u0111a kim theo ph\u00ea duy\u1ec7t c\u1ee7a H\u1ed9i \u0111\u1ed3ng \u0111\u00e1nh gi\u00e1 tr\u1eef l\u01b0\u1ee3ng qu\u1ed1c gia v\u00e0 m\u1eabu qu\u1eb7ng \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m \u0111\u1ecbnh v\u00e0 \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean t\u00ednh tr\u00ean 1 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m <\/em>m\u00e0 doanh nghi\u1ec7p D \u0111\u00e3<\/em> k\u00ea khai theo quy tr\u00ecnh c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p. <\/em><\/span><\/p>\n

    5. \u0110\u1ed1i v\u1edbi n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf l\u00e0 s\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111i\u1ec7n b\u00e1n cho b\u00ean mua \u0111i\u1ec7n theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n giao nh\u1eadn trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ec7 th\u1ed1ng \u0111o \u0111\u1ebfm \u0111\u1ea1t ti\u00eau chu\u1ea9n \u0111o l\u01b0\u1eddng ch\u1ea5t l\u01b0\u1ee3ng Vi\u1ec7t Nam, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean mua, b\u00ean b\u00e1n ho\u1eb7c b\u00ean giao, b\u00ean nh\u1eadn.<\/span><\/p>\n

    6. \u0110\u1ed1i v\u1edbi n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean tinh l\u1ecdc \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p, n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng m\u00e9t kh\u1ed1i (m3<\/sup>) ho\u1eb7c l\u00edt (l) theo h\u1ec7 th\u1ed1ng \u0111o \u0111\u1ebfm \u0111\u1ea1t ti\u00eau chu\u1ea9n \u0111o l\u01b0\u1eddng ch\u1ea5t l\u01b0\u1ee3ng Vi\u1ec7t Nam.<\/span><\/p>\n

    Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i l\u1eafp \u0111\u1eb7t thi\u1ebft b\u1ecb \u0111o \u0111\u1ebfm s\u1ea3n l\u01b0\u1ee3ng n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean khai th\u00e1c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf. Thi\u1ebft b\u1ecb l\u1eafp \u0111\u1eb7t ph\u1ea3i c\u00f3 gi\u1ea5y ki\u1ec3m \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd \u0111o l\u01b0\u1eddng ch\u1ea5t l\u01b0\u1ee3ng ti\u00eau chu\u1ea9n Vi\u1ec7t Nam v\u00e0 th\u00f4ng b\u00e1o l\u1ea7n \u0111\u1ea7u v\u1edbi c\u01a1 quan thu\u1ebf k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean trong k\u1ef3 khai thu\u1ebf g\u1ea7n nh\u1ea5t k\u1ec3 t\u1eeb ng\u00e0y l\u1eafp \u0111\u1eb7t xong thi\u1ebft b\u1ecb.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p do \u0111i\u1ec1u ki\u1ec7n kh\u00e1ch quan kh\u00f4ng th\u1ec3 l\u1eafp \u0111\u1eb7t \u0111\u01b0\u1ee3c thi\u1ebft b\u1ecb \u0111o \u0111\u1ebfm s\u1ea3n l\u01b0\u1ee3ng n\u01b0\u1edbc khai th\u00e1c s\u1eed d\u1ee5ng v\u00e0 kh\u00f4ng tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n kho\u00e1n s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c theo k\u1ef3 t\u00ednh thu\u1ebf. C\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f3 li\u00ean quan \u1edf \u0111\u1ecba ph\u01b0\u01a1ng x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u01b0\u1ee3c kho\u00e1n \u0111\u1ec3 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

    7. C\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p gi\u1eefa C\u01a1 quan thu\u1ebf, C\u01a1 quan T\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng \u0111\u1ec3 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0 sau:<\/span><\/p>\n

    C\u0103n c\u1ee9 k\u00ea khai c\u1ee7a NNT v\u1ec1 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean th\u1ef1c t\u1ebf khai th\u00e1c trong n\u0103m theo t\u1eebng m\u1ecf t\u1ea1i B\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, trong v\u00f2ng 05 ng\u00e0y l\u00e0m vi\u1ec7c, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n c\u01a1 quan T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng th\u00f4ng tin chi ti\u1ebft v\u1ec1 s\u1ea3n l\u01b0\u1ee3ng khai th\u00e1c t\u00e0i nguy\u00ean trong n\u0103m theo t\u1eebng m\u1ecf c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb\u00a0 trong \u0111\u1ecba b\u00e0n.<\/span><\/p>\n

    C\u01a1 quan T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i chi\u1ebfu s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean \u0111\u00e3 khai th\u00e1c t\u1ea1i t\u1eebng m\u1ecf do \u0111\u01a1n v\u1ecb khai th\u00e1c khai, n\u1ed9p thu\u1ebf v\u1edbi d\u1eef li\u1ec7u \u0111\u00e3 c\u00f3 t\u1ea1i c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng; Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n l\u01b0\u1ee3ng khai thu\u1ebf kh\u00f4ng ph\u00f9 h\u1ee3p s\u1ea3n l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p khai th\u00e1c ghi tr\u00ean Gi\u1ea5y ph\u00e9p khai th\u00e1c ho\u1eb7c c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt th\u00ec c\u01a1 quan T\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng khai th\u00e1c th\u1ef1c t\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

    Trong v\u00f2ng 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin do c\u01a1 quan thu\u1ebf chuy\u1ec3n \u0111\u1ebfn, C\u01a1 quan T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n th\u00f4ng tin cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

    8. Tr\u01b0\u1eddng h\u1ee3p tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3 doanh nghi\u1ec7p khai th\u00e1c, xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u tr\u00ean T\u1edd khai H\u1ea3i quan theo c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 574 Q\u0110\/BTC ng\u00e0y 30\/3\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 quy \u0111\u1ed5i ra s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean s\u1ea3n xu\u1ea5t v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ch\u00eanh l\u1ec7ch s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt th\u00ec c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m tra, thanh tra ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf \u0111\u1ec3 t\u00ednh, thu \u0111\u1ee7 thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c t\u0103ng th\u00eam qua ki\u1ec3m tra, thanh tra ph\u1ea3i ch\u1ecbu thu\u1ebf\u00a0 t\u00e0i nguy\u00ean theo m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean\u00a0 quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c; Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c t\u0103ng th\u00eam ph\u00e1t sinh thu\u1ed9c k\u1ef3 k\u00ea khai thu\u1ebf c\u1ee5 th\u1ec3 n\u00e0o th\u00ec \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean do ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m khai th\u00e1c t\u00e0i nguy\u00ean.<\/span><\/p>\n

    \u0110i\u1ec1u 6. Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/span><\/p>\n

    Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u00a0khai th\u00e1c ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh; Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh th\u00ec t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean theo gi\u00e1 do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i ti\u00eau th\u1ee5,\u00a0 trong \u0111\u00f3 chi ph\u00ed v\u1eadn chuy\u1ec3n, gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean kh\u00f4ng bao g\u1ed3m chi ph\u00ed v\u1eadn chuy\u1ec3n.<\/span><\/p>\n

    1. \u0110\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i nguy\u00ean x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean<\/span><\/p>\n

    Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean c\u00f3 c\u00f9ng ph\u1ea9m c\u1ea5p, ch\u1ea5t l\u01b0\u1ee3ng ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c trong th\u00e1ng; Gi\u00e1 b\u00e1n c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng doanh thu (ch\u01b0a c\u00f3 thu\u1ebf GTGT) c\u1ee7a lo\u1ea1i t\u00e0i nguy\u00ean b\u00e1n ra chia cho t\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u01b0\u01a1ng \u1ee9ng b\u00e1n ra trong th\u00e1ng.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng c\u00f3 khai th\u00e1c t\u00e0i nguy\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh doanh thu b\u00e1n t\u00e0i nguy\u00ean th\u00ec gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a th\u00e1ng tr\u01b0\u1edbc g\u1ea7n nh\u1ea5t c\u00f3 doanh thu;\u00a0 n\u1ebfu gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a th\u00e1ng tr\u01b0\u1edbc g\u1ea7n nh\u1ea5t c\u00f3 doanh thu th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh th\u00ec \u00e1p d\u1ee5ng gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1ed5 ch\u1ee9c l\u00e0 ph\u00e1p nh\u00e2n khai th\u00e1c t\u00e0i nguy\u00ean cho T\u1eadp \u0111o\u00e0n, T\u1ed5ng c\u00f4ng ty \u0111\u1ec3 t\u1eadp trung m\u1ed9t \u0111\u1ea7u m\u1ed1i ti\u00eau th\u1ee5 theo h\u1ee3p \u0111\u1ed3ng tho\u1ea3 thu\u1eadn gi\u1eefa c\u00e1c b\u00ean ho\u1eb7c b\u00e1n ra theo gi\u00e1 do T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n quy\u1ebft \u0111\u1ecbnh\u00a0 th\u00ec gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 gi\u00e1 do T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n quy\u1ebft \u0111\u1ecbnh\u00a0 nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 do UBND c\u1ea5p t\u1ec9nh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i khai th\u00e1c t\u00e0i nguy\u00ean quy \u0111\u1ecbnh.<\/span><\/p>\n

    2. \u0110\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i nguy\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean khai th\u00e1c do c\u00f3 ch\u1ee9a nhi\u1ec1u ch\u1ea5t kh\u00e1c nhau<\/span><\/p>\n

    Gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean c\u1ee7a t\u1eebng ch\u1ea5t, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 t\u1ed5ng doanh thu b\u00e1n t\u00e0i nguy\u00ean trong th\u00e1ng (ch\u01b0a c\u00f3 thu\u1ebf GTGT) t\u00ednh cho t\u1eebng ch\u1ea5t c\u00f3 trong t\u00e0i nguy\u00ean khai th\u00e1c theo t\u1ef7 l\u1ec7 h\u00e0m l\u01b0\u1ee3ng c\u1ee7a t\u1eebng ch\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m ph\u00ea duy\u1ec7t v\u00e0 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean b\u00e1n ra ghi tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u00a0t\u1eebng ch\u1ea5t.<\/span><\/p>\n

    V\u00ed d\u1ee5 <\/em>8<\/em>: <\/em>Doanh nghi\u1ec7p E<\/em> khai th\u00e1c 1.000 t\u1ea5n qu\u1eb7ng, t\u1ef7 l\u1ec7 t\u1eebng ch\u1ea5t c\u00f3 trong m\u1eabu qu\u1eb7ng \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m \u0111\u1ecbnh l\u00e0: \u0111\u1ed3ng: 60%; b\u1ea1c: 0,2%;\u00a0 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

    – \u0110\u1ed3ng: 1.000\u00a0 t\u1ea5n x 60% = 600 t\u1ea5n.<\/em><\/span><\/p>\n

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

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

    Trong th\u00e1ng, <\/em>Doanh nghi\u1ec7p <\/em>\u00a0b\u00e1n 600 t\u1ea5n qu\u1eb7ng, doanh thu 900tri\u1ec7u \u0111\u1ed3ng. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng ch\u1ea5t c\u00f3 trong qu\u1eb7ng nh\u01b0 sau:<\/em><\/span><\/p>\n

    – D<\/em>oanh thu \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng \u0110\u1ed3ng b\u00e1n ra trong th\u00e1ng:\u00a0 900tr x 60%\u00a0 = 540tr\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><\/span><\/p>\n

    – Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi \u0110\u1ed3ng<\/em> (tr\/t\u1ea5n)<\/em>: 540 tr \/ 360t\u1ea5n <\/em><\/span><\/p>\n

    – Khi khai, n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean, \u0111\u01a1n v\u1ecb ph\u1ea3i khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u1ea3 600 t\u1ea5n qu\u1eb7ng \u0111\u1ed3ng v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf (nh\u01b0 n\u00eau tr\u00ean) v\u1edbi thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/em><\/span><\/p>\n

    T\u01b0\u01a1ng t\u1ef1 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ec3 khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng b\u1ea1c, thi\u1ebfc c\u00f3 trong 1.000 t\u1ea5n qu\u1eb7ng khai th\u00e1c trong th\u00e1ng.<\/em><\/span><\/p>\n

    3. \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 (b\u00e1n trong n\u01b0\u1edbc ho\u1eb7c xu\u1ea5t kh\u1ea9u)<\/span><\/p>\n

    a) Tr\u01b0\u1eddng h\u1ee3p b\u00e1n ra s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean (tr\u01b0\u1eddng h\u1ee3p b\u00e1n trong n\u01b0\u1edbc) t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean b\u00e1n ra ghi tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng ho\u1eb7c tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean xu\u1ea5t kh\u1ea9u (tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u) kh\u00f4ng bao g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean xu\u1ea5t kh\u1ea9u ghi tr\u00ean ch\u1ee9ng t\u1eeb xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh thu\u1ebf do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/span><\/p>\n

    Tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i Lu\u1eadt H\u1ea3i quan v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u00e0 s\u1eeda \u0111\u1ed1i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/span><\/p>\n

    b) Tr\u01b0\u1eddng h\u1ee3p b\u00e1n ra s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p th\u00ec gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p tr\u1eeb \u0111i chi ph\u00ed ch\u1ebf bi\u1ebfn ph\u00e1t sinh c\u1ee7a c\u00f4ng \u0111o\u1ea1n ch\u1ebf bi\u1ebfn t\u1eeb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh thu\u1ebf do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/span><\/p>\n

    Chi ph\u00ed ch\u1ebf bi\u1ebfn ph\u00e1t sinh c\u1ee7a c\u00f4ng \u0111o\u1ea1n ch\u1ebf bi\u1ebfn t\u1eeb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf c\u0103n c\u1ee9 c\u00f4ng ngh\u1ec7 ch\u1ebf bi\u1ebfn c\u1ee7a doanh nghi\u1ec7p theo D\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c\u00a0 ph\u00ea duy\u1ec7t nh\u01b0ng kh\u00f4ng bao g\u1ed3m chi ph\u00ed khai th\u00e1c, s\u00e0ng, tuy\u1ec3n, l\u00e0m gi\u00e0u h\u00e0m l\u01b0\u1ee3ng.<\/span><\/p>\n

    c) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 t\u00ednh thu\u1ebf m\u00e0 NNT x\u00e1c \u0111\u1ecbnh th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh thu\u1ebf t\u1ea1i B\u1ea3ng gi\u00e1 do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh th\u00ec \u00e1p d\u1ee5ng gi\u00e1 t\u00ednh thu\u1ebf do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh; Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i B\u1ea3ng gi\u00e1 c\u1ee7a UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh ch\u01b0a c\u00f3 gi\u00e1 \u0111\u1ed1i v\u1edbi lo\u1ea1i s\u1ea3n ph\u1ea9m n\u00e0y th\u00ec c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra, \u1ea5n \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

    d) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u01b0a v\u00e0o ch\u1ebf bi\u1ebfn, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 thu \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean \u0111\u1ed3ng h\u00e0nh th\u00ec \u00e1p d\u1ee5ng gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 n\u00eau t\u1ea1i \u0110i\u1ec1u n\u00e0y.\u00a0<\/em><\/span><\/p>\n

    V\u00ed d\u1ee5 9: Tr\u01b0\u1eddng h\u1ee3p trong qu\u00e1 tr\u00ecnh luy\u1ec7n qu\u1eb7ng s\u1eaft thu \u0111\u01b0\u1ee3c 0,05 t\u1ea5n qu\u1eb7ng \u0111\u1ed3ng tr\u00ean 01 t\u1ea5n gang v\u00e0 gi\u00e1\u00a0 b\u00e1n qu\u1eb7ng \u0111\u1ed3ng l\u00e0 8.500.000 \u0111\u1ed3ng\/t\u1ea5n th\u00ec gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi 0,05 t\u1ea5n qu\u1eb7ng \u0111\u1ed3ng l\u00e0: 8.500.000 \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u00e1n\u00a0 qu\u1eb7ng \u0111\u1ed3ng m\u00e0 ti\u1ebfp t\u1ee5c \u0111\u01b0a v\u00e0o ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p \u00a0th\u00ec \u00e1p d\u1ee5ng gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p tr\u1eeb \u0111i chi ph\u00ed ch\u1ebf bi\u1ebfn ph\u00e1t sinh \u0111\u1ec3 ch\u1ebf bi\u1ebfn qu\u1eb7ng \u0111\u1ed3ng th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p theo m\u1ee9c do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh \u0111\u1ec3 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi s\u1ea3n l\u01b0\u1ee3ng qu\u1eb7ng \u0111\u1ed3ng s\u1ea3n xu\u1ea5t.<\/em><\/span><\/p>\n

    4. Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean 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

    a) Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n l\u00e0 gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n.<\/span><\/p>\n

    Gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n \u0111\u1ec3 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1.<\/span><\/p>\n

    b) \u0110\u1ed1i v\u1edbi g\u1ed7 l\u00e0 gi\u00e1 b\u00e1n t\u1ea1i b\u00e3i giao (kho, b\u00e3i n\u01a1i khai th\u00e1c); tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n t\u1ea1i b\u00e3i giao th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf do U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

    c) \u0110\u1ed1i v\u1edbi n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean tinh l\u1ecdc \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p, n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 kh\u00f4ng c\u00f3 gi\u00e1 b\u00e1n ra th\u00ec gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh theo nguy\u00ean t\u1eafc h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

    d) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai th\u00e1c t\u00e0i nguy\u00ean kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra, \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m tra, gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 gi\u00e1 t\u1ea1i B\u1ea3ng gi\u00e1 do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng th\u1eddi k\u1ef3.<\/span><\/p>\n

    5. H\u00e0ng n\u0103m, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n cho n\u0103m ti\u1ebfp theo li\u1ec1n k\u1ec1 nh\u01b0 sau:<\/span><\/p>\n

    5.1. B\u1ea3ng gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean c\u00f3 c\u00e1c th\u00f4ng tin \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean ph\u00e1t sinh trong t\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi ch\u00ednh s\u00e1ch, ph\u00e1p lu\u1eadt g\u1ed3m:\u00a0 \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i t\u1eeb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean ho\u1eb7c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p ra s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c c\u00f3 trong s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean v\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p; \u00a0Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean t\u01b0\u01a1ng \u1ee9ng v\u1edbi lo\u1ea1i t\u00e0i nguy\u00ean khai th\u00e1c, s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean sau khi ch\u1ebf bi\u1ebfn, trong \u0111\u00f3:<\/span><\/p>\n

    a) \u0110\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i t\u1eeb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean ho\u1eb7c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p ra s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c c\u00f3 trong s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean v\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p c\u1ee7a c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 th\u1ef1c t\u1ebf khai b\u00e1o c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ph\u1ea3i ph\u00f9 h\u1ee3p b\u00e1o c\u00e1o th\u0103m d\u00f2 \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c v\u1ec1 h\u00e0m l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng, s\u1ea3n l\u01b0\u1ee3ng c\u1ee7a lo\u1ea1i t\u00e0i nguy\u00ean, ph\u01b0\u01a1ng ph\u00e1p khai th\u00e1c, t\u1ef7 l\u1ec7 thu h\u1ed3i t\u00e0i nguy\u00ean t\u1ea1i \u0111\u1ecba b\u00e0n n\u01a1i c\u00f3 t\u00e0i nguy\u00ean khai th\u00e1c;<\/span><\/p>\n

    b) Gi\u00e1 t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 l\u00e0 gi\u00e1 t\u00e0i nguy\u00ean khai th\u00e1c v\u00e0 gi\u00e1 s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00ednh ch\u1ea5t c\u1ee7a t\u00e0i nguy\u00ean, s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean khai th\u00e1c, ch\u1ebf bi\u1ebfn c\u1ee7a c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong \u0111\u1ecba b\u00e0n t\u1ec9nh, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf c\u00e1c t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c\u00a0 trong t\u1ec9nh v\u1ec1\u00a0 ch\u1ea5t l\u01b0\u1ee3ng, s\u1ea3n l\u01b0\u1ee3ng c\u1ee7a lo\u1ea1i t\u00e0i nguy\u00ean, gi\u00e1 s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean b\u00e1n ra t\u1ea1i th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 th\u1ecb tr\u01b0\u1eddng c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng l\u00e2n c\u1eadn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

    c) Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p 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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    c1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn v\u00e0 b\u00e1n ra s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean kh\u00f4ng c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (tr\u01b0\u1eddng h\u1ee3p ti\u00eau th\u1ee5 trong n\u01b0\u1edbc) ho\u1eb7c tr\u1ecb gi\u00e1 h\u1ea3i quan kh\u00f4ng bao g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u\u00a0 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u);<\/span><\/p>\n

    c2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p m\u1edbi b\u00e1n ra (ti\u00eau th\u1ee5 trong n\u01b0\u1edbc ho\u1eb7c xu\u1ea5t kh\u1ea9u): Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 b\u00e1n (tr\u01b0\u1eddng h\u1ee3p ti\u00eau th\u1ee5 trong n\u01b0\u1edbc) ho\u1eb7c tr\u1ecb gi\u00e1 h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u) c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p b\u00e1n ra tr\u1eeb thu\u1ebf xu\u1ea5t kh\u1ea9u (n\u1ebfu c\u00f3) v\u00e0 chi ph\u00ed ch\u1ebf bi\u1ebfn c\u00f4ng nghi\u1ec7p c\u1ee7a c\u00f4ng \u0111o\u1ea1n ch\u1ebf bi\u1ebfn t\u1eeb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p.<\/span><\/p>\n

    Chi ph\u00ed ch\u1ebf bi\u1ebfn \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c2 n\u00e0y ph\u1ea3i c\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u00e1c B\u1ed9 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc chuy\u00ean ng\u00e0nh, B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 do S\u1edf T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf, c\u01a1 quan t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc chuy\u00ean ng\u00e0nh c\u00f3 li\u00ean quan th\u1ed1ng nh\u1ea5t x\u00e1c \u0111\u1ecbnh tr\u00ecnh \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u00ednh quy\u1ebft \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o c\u00f4ng ngh\u1ec7 ch\u1ebf bi\u1ebfn theo D\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c\u00a0 ph\u00ea duy\u1ec7t v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1c doanh nghi\u1ec7p khai th\u00e1c, ch\u1ebf bi\u1ebfn t\u00e0i nguy\u00ean trong \u0111\u1ecba b\u00e0n t\u1ec9nh nh\u01b0ng\u00a0 kh\u00f4ng bao g\u1ed3m chi ph\u00ed khai th\u00e1c, s\u00e0ng, tuy\u1ec3n, l\u00e0m gi\u00e0u h\u00e0m l\u01b0\u1ee3ng.<\/span><\/p>\n

    5.2. Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng gi\u00e1 ph\u1ea3i ph\u00f9 h\u1ee3p Khung gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span><\/p>\n

    5.3. C\u01a1 quan ch\u1ee9c n\u0103ng do UBND c\u1ea5p t\u1ec9nh ph\u00e2n c\u00f4ng ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan li\u00ean quan x\u00e2y d\u1ef1ng v\u00e0 tr\u00ecnh\u00a0 UBND c\u1ea5p t\u1ec9nh ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/12 \u0111\u1ec3 c\u00f4ng b\u1ed1 \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01 n\u0103m ti\u1ebfp theo li\u1ec1n k\u1ec1. Trong n\u0103m, khi gi\u00e1 b\u00e1n c\u1ee7a lo\u1ea1i t\u00e0i nguy\u00ean c\u00f3 bi\u1ebfn \u0111\u1ed9ng t\u0103ng ho\u1eb7c gi\u1ea3m ngo\u00e0i m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Khung gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec th\u00f4ng b\u00e1o \u0111\u1ec3\u00a0 B\u1ed9 T\u00e0i ch\u00ednh \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/span><\/p>\n

    5.4. C\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd thu thu\u1ebf t\u00e0i nguy\u00ean ni\u00eam y\u1ebft c\u00f4ng khai B\u1ea3ng gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf v\u00e0 g\u1eedi v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 x\u00e2y d\u01b0ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>\n

    \u0110i\u1ec1u 7. Thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean <\/strong><\/span><\/p>\n

    1. Thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean ban h\u00e0nh k\u00e8m theo Ngh\u1ecb quy\u1ebft s\u1ed1 712\/2013\/UBTVQH13 ng\u00e0y 16\/12\/2013 c\u1ee7a \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/span><\/p>\n

    2. Vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean tinh l\u1ecdc \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p, n\u01b0\u1edbc thi\u00ean nhi\u00ean khai th\u00e1c, s\u1eed d\u1ee5ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    a) N\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean tinh l\u1ecdc \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p (k\u1ec3 c\u1ea3 \u0111\u00f3ng b\u00ecnh, \u0111\u00f3ng th\u00f9ng c\u00f3 th\u1ec3 chi\u1ebft ra th\u00e0nh chai, th\u00e0nh h\u1ed9p) \u0111\u1ec1u \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean nh\u01b0 lo\u1ea1i \u0111\u01b0\u1ee3c \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p;<\/span><\/p>\n

    b) N\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n, n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 l\u1eabn n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean m\u00e0 theo h\u1ed3 s\u01a1 thi\u1ebft k\u1ebf, quy tr\u00ecnh c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t x\u00e1c \u0111\u1ecbnh kh\u00f4ng thu\u1ed9c di\u1ec7n s\u1ea3n xu\u1ea5t kinh doanh s\u1ea3n ph\u1ea9m n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean tinh l\u1ecdc \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p th\u00ec \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

    Ch\u01b0\u01a1ng<\/strong> III<\/strong><\/span><\/h1>\n

    \u0110\u0102NG K\u00dd, KHAI THU\u1ebe, N\u1ed8P THU\u1ebe, QUY\u1ebeT TO\u00c1N THU\u1ebe<\/strong><\/span><\/h1>\n

    \u0110i\u1ec1u 8. \u0110\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/span><\/p>\n

    Vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf,\u00a0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/span><\/p>\n

    Ri\u00eang vi\u1ec7c khai thu\u1ebf, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n, ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh chung, c\u00f2n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

    \u0110i\u1ec1u <\/strong>9<\/strong>. <\/strong>K<\/strong>hai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf<\/strong> \u0111<\/strong>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n<\/strong><\/span><\/p>\n

    1. T\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh khai th\u00e1c t\u00e0i nguy\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i nguy\u00ean khai th\u00e1c, k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u00f3 khai th\u00e1c. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf th\u00ec th\u00f4ng b\u00e1o l\u1ea1i v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd trong th\u00e1ng c\u00f3 thay \u0111\u1ed5i.<\/span><\/p>\n

    2. H\u00e0ng th\u00e1ng, NNT th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c trong th\u00e1ng (kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ed3n kho hay \u0111ang trong qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn).<\/span><\/p>\n

    3. Khi quy\u1ebft to\u00e1n thu\u1ebf, NNT ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea k\u00e8m theo T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m trong \u0111\u00f3 k\u00ea khai chi ti\u1ebft s\u1ea3n l\u01b0\u1ee3ng khai th\u00e1c trong n\u0103m theo t\u1eebng m\u1ecf t\u01b0\u01a1ng \u1ee9ng v\u1edbi Gi\u1ea5y ph\u00e9p \u0111\u01b0\u1ee3c c\u1ea5p. S\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 thu\u1ebf su\u1ea5t c\u1ee7a lo\u1ea1i t\u00e0i nguy\u00ean khai th\u00e1c t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ea3n l\u01b0\u1ee3ng v\u00e0 gi\u00e1 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

    a) S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf l\u00e0 t\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c trong n\u0103m, kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ed3n kho hay \u0111ang trong qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn ho\u1eb7c v\u1eadn chuy\u1ec3n.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p trong s\u1ea3n l\u01b0\u1ee3ng b\u00e1n ra v\u1eeba c\u00f3 s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean v\u1eeba c\u00f3 s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p th\u00ec ph\u1ea3i quy \u0111\u1ed5i t\u1eeb t\u00e0i nguy\u00ean c\u00f3 trong s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean v\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p ra s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c theo \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean do NNT t\u1ef1 x\u00e1c \u0111\u1ecbnh.<\/span><\/p>\n

    b) Gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng doanh thu b\u00e1n t\u00e0i nguy\u00ean chia cho t\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean b\u00e1n ra t\u01b0\u01a1ng \u1ee9ng trong n\u0103m.<\/span><\/p>\n

    Ch\u01b0\u01a1ng <\/strong>IV<\/strong><\/span><\/p>\n

    MI\u1ec4N, GI\u1ea2M THU\u1ebe T\u00c0I NGUY\u00caN<\/strong><\/span><\/p>\n

    \u0110i\u1ec1u <\/strong>10<\/strong>. Mi\u1ec5n<\/strong> thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/span><\/p>\n

    C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 \u00a0\u0110i\u1ec1u 6, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 50\/2010\/N\u0110-CP, bao g\u1ed3m:<\/span><\/p>\n

    1. Mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai th\u00e1c h\u1ea3i s\u1ea3n t\u1ef1 nhi\u00ean.<\/span><\/p>\n

    2. Mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai th\u00e1c c\u00e0nh, ng\u1ecdn, c\u1ee7i, tre, tr\u00fac, n\u1ee9a, mai, giang, tranh, v\u1ea7u, l\u1ed3 \u00f4 do c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p khai th\u00e1c ph\u1ee5c v\u1ee5 sinh ho\u1ea1t.<\/span><\/p>\n

    3. Mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai th\u00e1c n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n \u0111\u1ec3 ph\u1ee5c v\u1ee5 sinh ho\u1ea1t c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/span><\/p>\n

    4. Mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc thi\u00ean nhi\u00ean do h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n khai th\u00e1c ph\u1ee5c v\u1ee5 sinh ho\u1ea1t.<\/span><\/p>\n

    5. Mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi \u0111\u1ea5t do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c giao, \u0111\u01b0\u1ee3c thu\u00ea khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u1ea1i ch\u1ed7 tr\u00ean di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c giao, \u0111\u01b0\u1ee3c thu\u00ea; \u0111\u1ea5t khai th\u00e1c \u0111\u1ec3 san l\u1ea5p, x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh an ninh, qu\u00e2n s\u1ef1, \u0111\u00ea \u0111i\u1ec1u.<\/span><\/p>\n

    \u0110\u1ea5t khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u1ea1i ch\u1ed7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ea1i \u0111i\u1ec3m n\u00e0y bao g\u1ed3m c\u1ea3 c\u00e1t, \u0111\u00e1, s\u1ecfi c\u00f3 l\u1eabn trong \u0111\u1ea5t nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 t\u1eebng ch\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1edf d\u1ea1ng th\u00f4 \u0111\u1ec3 san l\u1ea5p, x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh; Tr\u01b0\u1eddng h\u1ee3p v\u1eadn chuy\u1ec3n \u0111i n\u01a1i kh\u00e1c \u0111\u1ec3 s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    6. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean, 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 \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

    \u0110i\u1ec1u 11. Gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/span><\/p>\n

    C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 \u00a0\u0110i\u1ec1u 6, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 50\/2010\/N\u0110-CP, bao g\u1ed3m:<\/span><\/p>\n

    1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean g\u1eb7p thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd g\u00e2y t\u1ed5n th\u1ea5t \u0111\u1ebfn t\u00e0i nguy\u00ean \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n, gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p cho s\u1ed1 t\u00e0i nguy\u00ean b\u1ecb t\u1ed5n th\u1ea5t; tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p ho\u1eb7c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sau.<\/span><\/p>\n

    2. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean, 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 \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

    \u0110i\u1ec1u 12. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c mi\u1ec5n, gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/span><\/p>\n

    Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c mi\u1ec5n, gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean, th\u1ea9m quy\u1ec1n mi\u1ec5n, gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, 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 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

    Ch\u01b0\u01a1ng<\/strong> V<\/strong><\/span><\/h1>\n

    T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/span><\/h1>\n

    \u0110i\u1ec1u 1<\/strong>3<\/strong>. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/span><\/p>\n

    \u00a01. \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

    a) Ch\u1ec9 \u0111\u1ea1o S\u1edf T\u00e0i ch\u00ednh ph\u1ed1i h\u1ee3p v\u1edbi S\u1edf T\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng, C\u1ee5c Thu\u1ebf x\u00e2y d\u1ef1ng B\u1ea3ng gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u00e1p d\u1ee5ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng; Th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

    b) Ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan Thu\u1ebf, T\u00e0i ch\u00ednh, T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd thu\u1ebf t\u00e0i nguy\u00ean theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

    2. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 20\/11\/2015 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 105\/2010\/TT-BTC ng\u00e0y 23\/7\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

    Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.\/.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Th\u00f4ng t\u01b0 152\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean. K\u1ebf to\u00e1n Centax lu\u00f4n lu\u00f4n c\u1eadp nh\u1eadp c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n thu\u1ebf m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":16608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2008],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16489"}],"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=16489"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16489\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16608"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16489"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}