{"id":2668,"date":"2015-07-18T07:01:04","date_gmt":"2015-07-18T07:01:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2668"},"modified":"2015-08-13T03:20:59","modified_gmt":"2015-08-13T03:20:59","slug":"nghi-dinh-so-122015nd-cp","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2668","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP"},"content":{"rendered":"

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

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

Ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2014 Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb\u00a0\u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP h\u01b0\u1edbng d\u1eabn, quy\u00a0\u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh lu\u1eadt s\u1eeda\u00a0\u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1\u00a0\u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u00e0 ngh\u1ecb \u0111\u1ecbnh v\u1ec1 Thu\u1ebf.\u00a0K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc chi ti\u1ebft:\u00a0Ngh\u1ecb \u0111\u1ecbnh 12\/2015 – S\u1eeda \u0111\u1ed5i b\u1ed5 sung v\u1ec1 ngh\u1ecb \u0111\u1ecbnh Thu\u1ebf<\/a><\/span><\/p>\n\n\n\n\n
CH\u00cdNH PH\u1ee6
\n——-<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1:\u00a012\/2015\/N\u0110-CP<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

NGH\u1eca \u0110\u1ecaNH<\/strong><\/span>
\n QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A C\u00c1C LU\u1eacT V\u1ec0 THU\u1ebe V\u00c0 S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A C\u00c1C NGH\u1eca \u0110\u1ecaNH V\u1ec0 THU\u1ebe<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 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 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ng\u00e0y 21 th\u00e1ng 11 n\u0103m 2007 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ng\u00e0y 22 th\u00e1ng 11 n\u0103m 2012;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2009;<\/span>
\n C\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 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/span>
\n Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh,<\/span>
\n Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Lu\u1eadt v\u1ec1 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.<\/span>
\n \u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2013 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 thu nh\u1eadp doanh nghi\u1ec7p, \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u01b0 sau:<\/strong><\/span>
\n 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 3 nh\u01b0 sau:<\/span>
\n \u201c3 Thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m c, d Kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb Vi\u1ec7t Nam t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5, cung c\u1ea5p v\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a, cho vay v\u1ed1n, ti\u1ec1n b\u1ea3n quy\u1ec1n cho t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111ang kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n g\u00f3p v\u1ed1n, quy\u1ec1n tham gia c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh kinh doanh.<\/span>
\n Thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam nh\u01b0: S\u1eeda ch\u1eefa ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u1edf n\u01b0\u1edbc ngo\u00e0i; qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, x\u00fac ti\u1ebfn \u0111\u1ea7u t\u01b0 v\u00e0 x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i \u1edf n\u01b0\u1edbc ngo\u00e0i; m\u00f4i gi\u1edbi b\u00e1n h\u00e0ng h\u00f3a, m\u00f4i gi\u1edbi b\u00e1n d\u1ecbch v\u1ee5 \u1edf n\u01b0\u1edbc ngo\u00e0i; \u0111\u00e0o t\u1ea1o \u1edf n\u01b0\u1edbc ngo\u00e0i; chia c\u01b0\u1edbc d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.\u201d<\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201c1. Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n, s\u1ea3n xu\u1ea5t mu\u1ed1i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3; thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n.<\/span>
\n H\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y v\u00e0 t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 h\u1ee3p t\u00e1c x\u00e3 \u0111\u00e1p \u1ee9ng t\u1ef7 l\u1ec7 v\u1ec1 cung \u1ee9ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 cho c\u00e1c th\u00e0nh vi\u00ean l\u00e0 nh\u1eefng c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, ph\u00e1p nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span>
\n Thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n – T\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n tr\u00ean chi ph\u00ed s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m t\u1eeb 30% tr\u1edf l\u00ean.<\/span>
\n – S\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span>
\n 3. B\u1ed5 sung Kho\u1ea3n 9 \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201c9. Thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng cho ng\u01b0\u1eddi ngh\u00e8o v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00e1c c\u1ee7a Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i; thu nh\u1eadp c\u1ee7a C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu do th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc: Qu\u1ef9 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c B\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi, Qu\u1ef9 B\u1ea3o hi\u1ec3m Y t\u1ebf, Qu\u1ef9 h\u1ed7 tr\u1ee3 h\u1ecdc ngh\u1ec1, Qu\u1ef9 h\u1ed7 tr\u1ee3 vi\u1ec7c l\u00e0m ngo\u00e0i n\u01b0\u1edbc thu\u1ed9c B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i, Qu\u1ef9 h\u1ed7 tr\u1ee3 n\u00f4ng d\u00e2n, Qu\u1ef9 tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd Vi\u1ec7t Nam, Qu\u1ef9 vi\u1ec5n th\u00f4ng c\u00f4ng \u00edch, Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u1ecba ph\u01b0\u01a1ng, Qu\u1ef9 B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng Vi\u1ec7t Nam, Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3nH\u1ee3p t\u00e1c x\u00e3, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u1ee5 n\u1eef ngh\u00e8o, Qu\u1ef9 b\u1ea3o h\u1ed9 c\u00f4ng d\u00e2n v\u00e0 ph\u00e1p nh\u00e2n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, Qu\u1ef9 ph\u00e1t tri\u1ec3n nh\u00e0, Qu\u1ef9 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 qu\u1ed1c gia, Qu\u1ef9 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 qu\u1ed1c gia, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a B\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7, Qu\u1ef9 tr\u1ee3 v\u1ed1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u00e8o t\u1ef1 t\u1ea1o vi\u1ec7c l\u00e0m, thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t v\u00e0 qu\u1ef9 kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn do Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/span>
\n 4. B\u1ed5 sung Kho\u1ea3n 12 v\u00e0o \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201c12. Thu nh\u1eadp c\u1ee7a v\u0103n ph\u00f2ng th\u1eeba ph\u00e1t l\u1ea1i trong th\u1eddi gian th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/span>
\n 5. B\u1ed5 sung \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 9 nh\u01b0 sau:<\/span>
\n \u201ca) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi sau:<\/span>
\n – Kho\u1ea3n chi cho th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng v\u00e0 an ninh, hu\u1ea5n luy\u1ec7n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n t\u1ef1 v\u1ec7 v\u00e0 ph\u1ee5c v\u1ee5 c\u00e1c nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kho\u1ea3n chi h\u1ed7 tr\u1ee3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb-x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p;<\/span>
\n – Kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n – C\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m: Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00e1n b\u1ed9 ph\u00f2ng, ch\u1ed1ng HIV\/AIDS c\u1ee7a doanh nghi\u1ec7p, chi ph\u00ed t\u1ed5 ch\u1ee9c truy\u1ec1n th\u00f4ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, ph\u00ed th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n, kh\u00e1m v\u00e0 x\u00e9t nghi\u1ec7m HIV, chi ph\u00ed h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi nhi\u1ec5m HIV l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.\u201d<\/span>
\n 6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m e Kho\u1ea3n 2 \u0110i\u1ec1u 9 nh\u01b0 sau:<\/span>
\n \u201ce) Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu, theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p; l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0; l\u00e3i vay \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, trong qu\u00e1 tr\u00ecnh kinh doanh c\u00f3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u201d<\/span>
\n 7. S\u1eeda \u0111\u1ed5i \u0110i\u1ec3m o Kho\u1ea3n 2 \u0110i\u1ec1u 9 nh\u01b0 sau:<\/span>
\n \u201co) Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c 01 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi \u0111\u1ec3 tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, v\u1ec1 b\u1ea3o hi\u1ec3m y t\u1ebf \u0111\u1ec3 tr\u00edch n\u1ed9p c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i (b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung), qu\u1ef9 b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 qu\u1ef9 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span>
\n Ph\u1ea7n chi tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty;\u201d<\/span>
\n 8. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 11 nh\u01b0 sau:<\/span>
\n \u201c1. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t.<\/span>
\n Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n ph\u1ea7n thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p v\u1ec1 Vi\u1ec7t Nam th\u00ec \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh; \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc ch\u01b0a k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec tr\u01b0\u1eddng h\u1ee3p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf c\u00e1c n\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 chuy\u1ec3n v\u1ec1 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ea5p h\u01a1n th\u00ec thu ph\u1ea7n ch\u00eanh l\u1ec7ch so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam.\u201d<\/span>
\n 9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 15 nh\u01b0 sau:<\/span>
\n \u201c\u0111) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t (tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n) \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed sau:<\/span>
\n – D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6 (s\u00e1u) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t 10 (m\u01b0\u1eddi) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu.<\/span>
\n – D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6 (s\u00e1u) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean 3.000 lao \u0111\u1ed9ng ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu.<\/span>
\n S\u1ed1 lao \u0111\u1ed9ng s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng.\u201d<\/span>
\n 10. B\u1ed5 sung \u0110i\u1ec3m e Kho\u1ea3n 1 \u0110i\u1ec1u 15 nh\u01b0 sau:<\/span>
\n \u201ce) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n, c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 12.000 (m\u01b0\u1eddi hai ngh\u00ecn) t\u1ef7 \u0111\u1ed3ng, s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ngh\u1ec7 cao, Lu\u1eadt Khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.\u201d<\/span>
\n 11. B\u1ed5 sung \u0110i\u1ec3m g v\u00e0o Kho\u1ea3n 1 \u0110i\u1ec1u 15 nh\u01b0 sau:<\/span>
\n \u201cg) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m thu\u1ed9c Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span>
\n – S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ngh\u1ec7 cao;<\/span>
\n – S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e1c ng\u00e0nh: D\u1ec7t – may; da – gi\u1ea7y; \u0111i\u1ec7n t\u1eed – tin h\u1ecdc; s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4 t\u00f4; c\u01a1 kh\u00ed ch\u1ebf t\u1ea1o m\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m n\u00e0y t\u00ednh \u0111\u1ebfn ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt c\u1ee7a Li\u00ean minh Ch\u00e2u \u00c2u (EU) ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span>
\n Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.\u201d<\/span>
\n 12. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 15 nh\u01b0 sau:<\/span>
\n \u201ca) Ph\u1ea7n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng, gi\u00e1m \u0111\u1ecbnh t\u01b0 ph\u00e1p.<\/span>
\n Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n c\u1ee7a c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh;\u201d<\/span>
\n 13. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m \u0111 Kho\u1ea3n 2 \u0110i\u1ec1u 15 nh\u01b0 sau:<\/span>
\n \u201c\u0111) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb: Tr\u1ed3ng, ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 r\u1eebng; thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; nu\u00f4i tr\u1ed3ng l\u00e2m s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; s\u1ea3n xu\u1ea5t, nh\u00e2n v\u00e0 lai t\u1ea1o gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; s\u1ea3n xu\u1ea5t, khai th\u00e1c v\u00e0 tinh ch\u1ebf mu\u1ed1i, tr\u1eeb s\u1ea3n xu\u1ea5t mu\u1ed1i quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; \u0111\u1ea7u t\u01b0 b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n sau thu ho\u1ea1ch, b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1cph\u1ea9m, bao g\u1ed3m c\u1ea3 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 tr\u1ef1c ti\u1ebfp b\u1ea3o qu\u1ea3n ho\u1eb7c \u0111\u1ea7u t\u01b0 \u0111\u1ec3 cho thu\u00ea b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m;\u201d<\/span>
\n 14. B\u1ed5 sung Kho\u1ea3n 3a \u0110i\u1ec1u 15 nh\u01b0 sau:<\/span>
\n \u201c3a. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, ch\u1ebf bi\u1ebfn trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.\u201d<\/span>
\n 15. B\u1ed5 sung Kho\u1ea3n 5a \u0110i\u1ec1u 15 nh\u01b0 sau:<\/span>
\n \u201c5a. D\u1ef1 \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m e Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i th\u00eam th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i nh\u01b0ng kh\u00f4ng qu\u00e1 15 n\u0103m n\u1ebfu \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed:<\/span>
\n – S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a c\u00f3 kh\u1ea3 n\u0103ng c\u1ea1nh tranh to\u00e0n c\u1ea7u, doanh thu \u0111\u1ea1t tr\u00ean 20.000 t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau n\u0103m n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/span>
\n – S\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean 6.000 lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng;<\/span>
\n – D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c h\u1ea1 t\u1ea7ng kinh t\u1ebf k\u1ef9 thu\u1eadt, bao g\u1ed3m: \u0110\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng c\u1ea5p tho\u00e1t n\u01b0\u1edbc, c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng, s\u00e2n bay, nh\u00e0 ga, n\u0103ng l\u01b0\u1ee3ng m\u1edbi, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch, c\u00f4ng nghi\u1ec7p ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng, d\u1ef1 \u00e1n l\u1ecdc h\u00f3a d\u1ea7u.<\/span>
\n Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh k\u00e9o d\u00e0i th\u00eam th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span>
\n 16. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 16 nh\u01b0 sau:<\/span>
\n \u201ca) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/span>
\n 17. B\u1ed5 sung \u0110i\u1ec3m \u0111 Kho\u1ea3n 2 \u0110i\u1ec1u 19 nh\u01b0 sau:<\/span>
\n \u0111) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 ph\u00e1t sinh ngo\u00e0i khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao, khu c\u00f4ng nghi\u1ec7p v\u00e0 \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 4 \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 15, \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/span>
\n 18. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 5 \u0110i\u1ec1u 19 nh\u01b0 sau:<\/span>
\n \u201c5. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi (bao g\u1ed3m c\u1ea3 v\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng th\u00e0nh l\u1eadp t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n) \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 3 \u0110i\u1ec1u 15 v\u00e0 Kho\u1ea3n 1, 2 v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n l\u1ea7n \u0111\u1ea7u ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed9c l\u1eadp v\u1edbi d\u1ef1 \u00e1n \u0111ang th\u1ef1c hi\u1ec7n, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi nh\u01b0ng v\u1eabn k\u1ebf th\u1eeba t\u00e0i s\u1ea3n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u0169 \u0111\u1ec3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh).<\/span>
\n D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15, \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.\u201d<\/span>
\n 19. B\u1ed5 sung Kho\u1ea3n 6 v\u00e0o \u0110i\u1ec1u 19 nh\u01b0 sau:<\/span>
\n \u201c6. Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp do chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 m\u00e0 doanh nghi\u1ec7p tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i nh\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi k\u1ec3 t\u1eeb khi chuy\u1ec3n \u0111\u1ed5i.\u201d<\/span>
\n 20. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 20 nh\u01b0 sau:<\/span>
\n \u201c2. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p ho\u1eb7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i m\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb khi ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span>
\n a) Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 t\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013 c\u00f2n \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (\u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc g\u1eafn v\u1edbi vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng v\u00e0 kh\u00f4ng thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n) nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u00ec ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng; tr\u01b0\u1eddng h\u1ee3p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ea7u t\u01b0 m\u1edbi th\u00ec ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ea7u t\u01b0 m\u1edbi; tr\u01b0\u1eddng h\u1ee3p m\u1ee9c \u01b0u \u0111\u00e3i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cao h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i \u0111ang h\u01b0\u1edfng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng) th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span>
\n b) Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 trong giai \u0111o\u1ea1n 2009 – 2013, t\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015.<\/span>
\n c) Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o khu c\u00f4ng nghi\u1ec7p trong giai \u0111o\u1ea1n 2009 – 2013 th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015.<\/span>
\n d) Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ecba b\u00e0n m\u00e0 tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 ch\u01b0a thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf (khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao v\u00e0 c\u00e1c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i kh\u00e1c) nay thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015.<\/span>
\n \u0111) Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf sau ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb khi chuy\u1ec3n \u0111\u1ed5i.<\/span>
\n e) T\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec k\u1ec3 t\u1eeb 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span>
\n B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian c\u00f2n l\u1ea1i \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf k\u1ec3 t\u1eeb khi th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, v\u1ec1 khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc v\u00e0 v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.\u201d<\/span>
\n \u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 6 n\u0103m 2013 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u01b0 sau:<\/span><\/strong><\/span>
\n 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 3 nh\u01b0 sau:<\/span>
\n \u201c1. Thu nh\u1eadp t\u1eeb kinh doanh, bao g\u1ed3m:<\/span>
\n a) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ri\u00eang \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n Thu nh\u1eadp t\u1eeb kinh doanh quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng.\u201d<\/span>
\n 2. S\u1eeda \u0111\u1ed5i \u0110i\u1ec3m \u0111 Kho\u1ea3n 2 \u0110i\u1ec1u 3 nh\u01b0 sau:<\/span>
\n \u201c\u0111) C\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c:<\/span>
\n – Ti\u1ec1n nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3), kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng \u0111\u1ec3 cung c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p ho\u1eb7c nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i khu kinh t\u1ebf, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7nkinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n cung c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\n \uf0e0 nh\u00e0 \u1edf, \u0111i\u1ec7n n\u01b0\u1edbc, c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo(n\u1ebfu c\u00f3) do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cung c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p,<\/span>
\n – Kho\u1ea3n ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n ho\u1eb7c \u0111\u00f3ng g\u00f3p Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\n – Ph\u00ed h\u1ed9i vi\u00ean v\u00e0 c\u00e1c kho\u1ea3n chi d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ee5c v\u1ee5 cho c\u00e1 nh\u00e2n theo y\u00eau c\u1ea7u, nh\u01b0: Ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe, vui ch\u01a1i, th\u1ec3 thao, gi\u1ea3i tr\u00ed, th\u1ea9m m\u1ef9.<\/span>
\n – C\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/span>
\n 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 3 nh\u01b0 sau:<\/span>
\n \u201cb) C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p sau:<\/span>
\n – Tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p \u01b0u \u0111\u00e3i h\u00e0ng th\u00e1ng v\u00e0 tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng;<\/span>
\n – Tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia kh\u00e1ng chi\u1ebfn, b\u1ea3o v\u1ec7 t\u1ed5 qu\u1ed1c, l\u00e0m nhi\u1ec7m v\u1ee5 qu\u1ed1c t\u1ebf, thanh ni\u00ean xung phong \u0111\u00e3 ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5;<\/span>
\n – Ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh; c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang;<\/span>
\n – Ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh, ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c \u1edf n\u01a1i l\u00e0m vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m;<\/span>
\n – Ph\u1ee5 c\u1ea5p thu h\u00fat, ph\u1ee5 c\u1ea5p khu v\u1ef1c;<\/span>
\n – Tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m, tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i;<\/span>
\n – Tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n – Ph\u1ee5 c\u1ea5p ph\u1ee5c v\u1ee5 \u0111\u1ed1i v\u1edbi l\u00e3nh \u0111\u1ea1o c\u1ea5p cao;<\/span>
\n – Tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khi chuy\u1ec3n c\u00f4ng t\u00e1c \u0111\u1ebfn v\u00f9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, h\u1ed7 tr\u1ee3 m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c l\u00e0m c\u00f4ng t\u00e1c v\u1ec1 ch\u1ee7 quy\u1ec1n bi\u1ec3n \u0111\u1ea3o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u1ee3 c\u1ea5p chuy\u1ec3n v\u00f9ng m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam c\u01b0 tr\u00fa d\u00e0i h\u1ea1n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam l\u00e0m vi\u1ec7c;<\/span>
\n – Ph\u1ee5 c\u1ea5p \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean y t\u1ebf th\u00f4n, b\u1ea3n;<\/span>
\n – Ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1.<\/span>
\n C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.\u201d<\/span>
\n 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 3 nh\u01b0 sau:<\/span>
\n \u201c3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m:<\/span>
\n a) Ti\u1ec1n l\u00e3i cho vay;<\/span>
\n b) L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n;<\/span>
\n c) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1eb1ng hi\u1ec7n v\u1eadt, danh ti\u1ebfng, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u00e1t minh, s\u00e1ng ch\u1ebf; tr\u1eeb thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7.\u201d<\/span>
\n 5. S\u1eeda \u0111\u1ed5i \u0110i\u1ec3m c Kho\u1ea3n 6 \u0110i\u1ec1u 3 nh\u01b0 sau:<\/span>
\n \u201cc) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c.\u201d<\/span>
\n 6. B\u1ed5 sung Kho\u1ea3n 15 v\u00e0 Kho\u1ea3n 16 v\u00e0o \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201c15. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/span>
\n 16. Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u v\u00e0 c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c th\u1ee7y s\u1ea3n xa b\u1edd.\u201d<\/span>
\n 7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 6. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh<\/span><\/strong><\/span>
\n 1. C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh. C\u00e1 nh\u00e2n kinh doanh nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n khai v\u00e0 t\u00ednh thu\u1ebf theo thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 kinh doanh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng khai ho\u1eb7c khai kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh th\u00ec c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n 2. Doanh thu t\u00ednh thu\u1ebf t\u1eeb kinh doanh l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n a) Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n kh\u00f4ng bao g\u1ed3m ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm;<\/span>
\n b) Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i, bi\u1ebfu t\u1eb7ng;<\/span>
\n c) Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng h\u00e0ng h\u00f3a l\u00e0 ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng, nhi\u00ean li\u1ec7u, \u0111\u1ed9ng l\u1ef1c, v\u1eadt li\u1ec7u ph\u1ee5 v\u00e0 chi ph\u00ed kh\u00e1c ph\u1ee5c v\u1ee5 cho vi\u1ec7c gia c\u00f4ng h\u00e0ng h\u00f3a;<\/span>
\n d) Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n;<\/span>
\n \u0111) Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 3. X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf t\u1eeb kinh doanh:<\/span>
\n a) Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh l\u00e0 m\u1ee9c doanh thu kho\u00e1n \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh trong 01 n\u0103m. Tr\u01b0\u1eddng h\u1ee3p qua s\u1ed1 li\u1ec7u \u0111i\u1ec1u tra x\u00e1c minh, ki\u1ec3m tra, thanh tra c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf thay \u0111\u1ed5i t\u1eeb 50% tr\u1edf l\u00ean so v\u1edbi m\u1ee9c doanh thu kho\u00e1n, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ee9c doanh thu kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a n\u0103m t\u00ednh thu\u1ebf.<\/span>
\n b) Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u \u0111i\u1ec1u tra, kh\u1ea3o s\u00e1t, k\u1ebft qu\u1ea3 ki\u1ec3m tra, thanh tra v\u1ec1 c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u1ec3 t\u1ea1o ra doanh thu c\u1ee7a c\u00e1 nh\u00e2n kinh doanh.<\/span>
\n B\u1ed9 T\u00e0i ch\u00ednh x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n, \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/span>
\n 4. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0 sau:<\/span>
\n a) Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: 0,5%.<\/span>
\n b) D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 2%.<\/span>
\n Ri\u00eang ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p: 5%.<\/span>
\n c) S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 1,5%.<\/span>
\n d) Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 1%.<\/span>
\n 5. C\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean t\u1eeb 10 lao \u0111\u1ed9ng tr\u1edf l\u00ean ph\u1ea3i th\u00e0nh l\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/span>
\n 8. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 11 nh\u01b0 sau<\/span>
\n \u201c\u0110i\u1ec1u 11. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m mua b\u1ea3o hi\u1ec3m. \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed t\u00edch l\u0169y t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n b\u1ea3o hi\u1ec3m t\u1ea1i Vi\u1ec7t Nam th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00e3 mua ho\u1eb7c \u0111\u00f3ng g\u00f3p tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\n 3. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb (-) c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb d\u01b0\u1edbi \u0111\u00e2y:<\/span>
\n a) C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n.<\/span>
\n M\u1ee9c \u0111\u00f3ng v\u00e0o Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb ra kh\u1ecfi thu nh\u1eadp khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 01 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, bao g\u1ed3m c\u1ea3 s\u1ed1 ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u1ea3 s\u1ed1 ti\u1ec1n do ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 \u0111\u00f3ng (n\u1ebfu c\u00f3).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng l\u00e0m vi\u1ec7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 tham gia \u0111\u00f3ng c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a qu\u1ed1c gia n\u01a1i c\u00e1 nh\u00e2n \u0111\u00f3ng c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m n\u00e0y nh\u01b0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00f3 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng;<\/span>
\n b) C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span>
\n c) C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o Qu\u1ef9 t\u1eeb thi\u1ec7n, Qu\u1ef9 nh\u00e2n \u0111\u1ea1o, Qu\u1ef9 khuy\u1ebfn h\u1ecdc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u201d.<\/span>
\n 9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 16. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n.<\/span>
\n 2. Gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n a) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang giao d\u1ecbch t\u1ea1i S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 th\u1ef1c hi\u1ec7n t\u1ea1i S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n;<\/span>
\n b) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ee9ng kho\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ea7n nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng\u201d.<\/span>
\n 10. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 17 nh\u01b0 sau:<\/span>
\n \u201c2. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u00e0 0,1% tr\u00ean gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1nt\u1eebng l\u1ea7n\u201d.<\/span>
\n 11. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 18 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 18. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n.<\/span>
\n 2. Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ghi gi\u00e1 \u0111\u1ea5t ho\u1eb7c gi\u00e1 \u0111\u1ea5t tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ea5t l\u00e0 gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb nh\u00e0, k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng v\u00e0 c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 do \u1ee6y bannh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 th\u00ec c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng v\u1ec1 ph\u00e2n lo\u1ea1i nh\u00e0, v\u1ec1 ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, v\u1ec1 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng nh\u00e2n (x) v\u1edbi gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ch\u01b0a c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n gi\u00e1 th\u00ec \u00e1p d\u1ee5ng theo su\u1ea5t v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh do B\u1ed9 X\u00e2y d\u1ef1ng c\u00f4ng b\u1ed1, \u0111ang \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea l\u1ea1i m\u00e0 \u0111\u01a1n gi\u00e1 cho thu\u00ea l\u1ea1i tr\u00ean h\u1ee3p \u0111\u1ed3ng th\u1ea5p h\u01a1n gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m cho thu\u00ea l\u1ea1i th\u00ec gi\u00e1 cho thu\u00ea l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo b\u1ea3ng gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/span>
\n 3. Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn b\u00ean mua l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay cho b\u00ean b\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 th\u1ecfa thu\u1eadn b\u00ean mua l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay cho b\u00ean b\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.\u201d<\/span>
\n 12. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 22 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 22. Thu\u1ebf su\u1ea5t<\/span><\/strong><\/span>
\n Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng\u201d.<\/span>
\n 13. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 23 nh\u01b0 sau:<\/span>
\n \u201cd) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c: C\u0103n c\u1ee9 v\u00e0o gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 ho\u1eb7c t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadp kh\u1ea9u t\u00e0i s\u1ea3n th\u00ec gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.\u201d<\/span>
\n 14. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 26 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 26. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng v\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/strong><\/span>
\n Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng v\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. T\u1ed5 ch\u1ee9c tr\u1ea3 th\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng tr\u01b0\u1edbc khi tr\u1ea3 th\u01b0\u1edfng cho c\u00e1 nh\u00e2n tr\u00fang th\u01b0\u1edfng.\u201d<\/span>
\n 15. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 5 \u0110i\u1ec1u 30 nh\u01b0 sau:<\/span>
\n \u201c5. Khai quy\u1ebft to\u00e1n thu\u1ebf<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp; c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau;<\/span>
\n b) C\u00e1 nh\u00e2n c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai \u1edf n\u01a1i kh\u00e1c ngo\u00e0i thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 ph\u1ea7n thu nh\u1eadp v\u00e3ng lai n\u00e0y b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb chi tr\u1ea3 kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n n\u1ebfu kh\u00f4ng c\u00f3 nhu c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf;<\/span>
\n c) Ph\u1ea7n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/span>
\n 16. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 31 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 31. Tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, khai thu\u1ebf, c\u00f4ng b\u1ed1 th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, t\u1ed5 ch\u1ee9c n\u01a1i c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, t\u1ed5 ch\u1ee9c l\u01b0u k\u00fd, ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng mua d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam<\/span><\/strong><\/span>
\n 1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf khi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n nh\u01b0 sau:<\/span>
\n a) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean: H\u00e0ng th\u00e1ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n c\u0103n c\u1ee9 v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf th\u00e1ng v\u00e0 bi\u1ec3u thu\u1ebf L\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n; t\u1ea1m t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo b\u1ea3n khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong th\u00e1ng, th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c khai t\u1ea1m t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u00e0y. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n b) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n c\u00f4ng, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ec9 tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ea1m kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% tr\u00ean s\u1ed1 thu nh\u1eadp tr\u1ea3 cho c\u00e1 nh\u00e2n. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1ea1m kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3i khai thu\u1ebf theo th\u00e1ng.<\/span>
\n B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c thu nh\u1eadp l\u00e0m c\u01a1 s\u1edf kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1m kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y.<\/span>
\n c) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u01b0\u1edbc khi tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m ho\u1eb7c thu nh\u1eadp cho c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m cho c\u00e1 nh\u00e2n.<\/span>
\n d) C\u00f4ng ty x\u1ed5 s\u1ed1, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p v\u1edbi s\u1ed1 ti\u1ec1n hoa h\u1ed3ng tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n.<\/span>
\n \u0111) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf thu\u00ea nh\u00e0, thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n m\u00e0 c\u00e1 nh\u00e2n cho thu\u00ea c\u00f3 t\u1ed5ng doanh thu t\u1eeb kinh doanh tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean, n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 th\u1ecfa thu\u1eadn b\u00ean \u0111i thu\u00ea l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf 5% tr\u00ean s\u1ed1 ti\u1ec1n thu\u00ea tr\u01b0\u1edbc khi tr\u1ea3 ti\u1ec1n cho c\u00e1 nh\u00e2n v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n 2. C\u00f4ng ty ch\u1ee9ng kho\u00e1n, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n theo m\u1ee9c 0,1% tr\u00ean gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n.<\/span>
\n 3. Doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n c\u00f3 ph\u1ea7n v\u1ed1n \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 tr\u00e1ch nhi\u1ec7m y\u00eau c\u1ea7u c\u00e1 nh\u00e2n cung c\u1ea5p ch\u1ee9ng t\u1eeb \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n \u0111\u00e3 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ho\u1eb7c danh s\u00e1ch c\u1ed5 \u0111\u00f4ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ho\u1eb7c danh s\u00e1ch c\u1ed5 \u0111\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n m\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf thay cho c\u00e1c c\u00e1 nh\u00e2n n\u00e0y.<\/span>
\n 4. T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 b\u00ean Vi\u1ec7t Nam) c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng mua d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 nh\u00e0 th\u1ea7u \u0111\u00f3 c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam th\u00ec b\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 v\u1ec1 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i, g\u1ed3m: Danh s\u00e1ch, qu\u1ed1c t\u1ecbch, s\u1ed1 h\u1ed9 chi\u1ebfu, th\u1eddi gian l\u00e0m vi\u1ec7c, c\u00f4ng vi\u1ec7c \u0111\u1ea3m nh\u1eadn, thu nh\u1eadp cho b\u00ean Vi\u1ec7t Nam \u0111\u1ec3 b\u00ean Vi\u1ec7t Nam cung c\u1ea5p cho c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t tr\u01b0\u1edbc 7 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i b\u1eaft \u0111\u1ea7u l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam.\u201d<\/span>
\n \u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 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 gi\u00e1 tr\u1ecb gia t\u0103ng, \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u01b0 sau:<\/span>
\n 1. B\u1ed5 sung Kho\u1ea3n 1b v\u00e0 1c v\u00e0o \u0110i\u1ec1u 3 nh\u01b0 sau:<\/span>
\n \u201c1b. Ph\u00e2n b\u00f3n; th\u1ee9c \u0103n cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c, bao g\u1ed3m c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m \u0111\u00e3 qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u01b0a qua ch\u1ebf bi\u1ebfn nh\u01b0 c\u00e1m, b\u00e3, kh\u00f4 d\u1ea7u c\u00e1c lo\u1ea1i, b\u1ed9t c\u00e1, b\u1ed9t x\u01b0\u01a1ng, b\u1ed9t t\u00f4m, c\u00e1c lo\u1ea1i th\u1ee9c \u0103n kh\u00e1c d\u00f9ng cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 v\u1eadt nu\u00f4i kh\u00e1c, c\u00e1c ch\u1ea5t ph\u1ee5 gia th\u1ee9c \u0103n ch\u0103n nu\u00f4i (nh\u01b0 premix, ho\u1ea1t ch\u1ea5t v\u00e0 ch\u1ea5t mang).<\/span>
\n B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n h\u01b0\u1edbng d\u1eabn c\u00e1c lo\u1ea1i th\u1ee9c \u0103n cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 v\u1eadt nu\u00f4i kh\u00e1c v\u00e0 c\u00e1c ch\u1ea5t ph\u1ee5 gia th\u1ee9c \u0103n ch\u0103n nu\u00f4i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/span>
\n 1c. T\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p g\u1ed3m: M\u00e1y c\u00e0y; m\u00e1y b\u1eeba; m\u00e1y phay; m\u00e1y r\u1ea1ch h\u00e0ng; m\u00e1y b\u1ea1t g\u1ed1c; thi\u1ebft b\u1ecb san ph\u1eb3ng \u0111\u1ed3ng ru\u1ed9ng; m\u00e1y gieo h\u1ea1t; m\u00e1y c\u1ea5y; m\u00e1y tr\u1ed3ng m\u00eda; h\u1ec7 th\u1ed1ng m\u00e1y s\u1ea3n xu\u1ea5t m\u1ea1 th\u1ea3m; m\u00e1y x\u1edbi, m\u00e1y vun lu\u1ed1ng, m\u00e1y v\u00e3i, r\u1eafc ph\u00e2n, b\u00f3n ph\u00e2n; m\u00e1y, b\u00ecnh phun thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt; m\u00e1y thu ho\u1ea1ch l\u00faa, ng\u00f4, m\u00eda, c\u00e0 ph\u00ea, b\u00f4ng; m\u00e1y thu ho\u1ea1ch c\u1ee7, qu\u1ea3, r\u1ec5; m\u00e1y \u0111\u1ed1n ch\u00e8, m\u00e1y h\u00e1i ch\u00e8; m\u00e1y tu\u1ed1t \u0111\u1eadp l\u00faa; m\u00e1y b\u00f3c b\u1eb9 t\u1ebd h\u1ea1t ng\u00f4; m\u00e1y t\u1ebd ng\u00f4; m\u00e1y \u0111\u1eadp \u0111\u1eadu t\u01b0\u01a1ng; m\u00e1y b\u00f3c v\u1ecf l\u1ea1c; x\u00e1t v\u1ecf c\u00e0 ph\u00ea; m\u00e1y, thi\u1ebft b\u1ecb s\u01a1 ch\u1ebf c\u00e0 ph\u00ea, th\u00f3c \u01b0\u1edbt; m\u00e1y s\u1ea5y n\u00f4ng s\u1ea3n (l\u00faa, ng\u00f4, c\u00e0 ph\u00ea, ti\u00eau, \u0111i\u1ec1u…), th\u1ee7y s\u1ea3n; m\u00e1y thu gom, b\u1ed1c m\u00eda, l\u00faa, r\u01a1m r\u1ea1 tr\u00ean \u0111\u1ed3ng; m\u00e1y \u1ea5p, n\u1edf tr\u1ee9ng gia c\u1ea7m; m\u00e1y thu ho\u1ea1ch c\u1ecf, m\u00e1y \u0111\u00f3ng ki\u1ec7n r\u01a1m, c\u1ecf; m\u00e1y v\u1eaft s\u1eefa v\u00e0 c\u00e1c lo\u1ea1i m\u00e1y chuy\u00ean d\u00f9ng kh\u00e1c.<\/span>
\n B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n h\u01b0\u1edbng d\u1eabn c\u00e1c lo\u1ea1i m\u00e1y chuy\u00ean d\u00f9ng kh\u00e1c d\u00f9ng cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.\u201d<\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 3 nh\u01b0 sau:<\/span>
\n “a) D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng g\u1ed3m c\u00e1c h\u00ecnh th\u1ee9c:<\/span>
\n – Cho vay;<\/span>
\n – Chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c;<\/span>
\n – B\u1ea3o l\u00e3nh;<\/span>
\n – Cho thu\u00ea t\u00e0i ch\u00ednh;<\/span>
\n – Ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng;<\/span>
\n – Bao thanh to\u00e1n trong n\u01b0\u1edbc; bao thanh to\u00e1n qu\u1ed1c t\u1ebf;<\/span>
\n – B\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111i vay v\u1ed1n t\u1ef1 b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo \u1ee7y quy\u1ec1n c\u1ee7a b\u00ean cho vay \u0111\u1ec3 tr\u1ea3 n\u1ee3 kho\u1ea3n vay c\u00f3 b\u1ea3o \u0111\u1ea3m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 v\u00e0 ph\u1ea3i b\u00e0n giao t\u00e0i s\u1ea3n cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span>
\n – Cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc;<\/span>
\n – H\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/span>
\n 3. B\u1ed5 sung \u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201ca) Gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t \u0111\u1ec3 \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng bao g\u1ed3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (kh\u00f4ng k\u1ec3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m) v\u00e0 chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 \u0111\u1ea5t tr\u00fang \u0111\u1ea5u gi\u00e1;<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (kh\u00f4ng bao g\u1ed3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m) v\u00e0 chi ph\u00ed \u0111\u1ec1n b\u00f9, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng (n\u1ebfu c\u00f3); c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u00e3 t\u00ednh trong gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. N\u1ebfu gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng ch\u01b0a t\u00ednh trong gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 ghi trong h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t nh\u1eadn g\u00f3p v\u1ed1n th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb gi\u00e1 \u0111\u1ea5t theo gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng;<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c x\u00e2y d\u1ef1ng – chuy\u1ec3n giao (BT) thanh to\u00e1n b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng BT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng BT ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 thanh to\u00e1n c\u00f4ng tr\u00ecnh.\u201d<\/span>
\n 4. B\u1ed5 sung \u0110i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 6 nh\u01b0 sau:<\/span>
\n \u201c\u0111) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 0% g\u1ed3m:<\/span>
\n – Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n – D\u1ecbch v\u1ee5 t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n – D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n – Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n – \u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n – D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/span>
\n – D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng;<\/span>
\n – S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 11 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span>
\n – H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh trong khu phi thu\u1ebf quan;<\/span>
\n – Thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u.\u201d<\/span>
\n 5. S\u1eeda \u0111\u1ed5i \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 6 nh\u01b0 sau:<\/span>
\n \u201cb) C\u00e1c s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng bao g\u1ed3m:<\/span>
\n – Qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n l\u00e0 c\u00e1c qu\u1eb7ng l\u00e0m nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n;<\/span>
\n – Thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh bao g\u1ed3m thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt v\u00e0 c\u00e1c lo\u1ea1i thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh kh\u00e1c;<\/span>
\n – C\u00e1c ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng.\u201d<\/span>
\n 6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 9 nh\u01b0 sau:<\/span>
\n \u201cb) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 % gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng so v\u1edbi t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra.<\/span>
\n B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9 li\u00ean quan h\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0yph\u00f9 h\u1ee3p t\u1eebng l\u0129nh v\u1ef1c.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn, h\u1ea1ch to\u00e1n t\u1eadp trung c\u00f3 s\u1eed d\u1ee5ng s\u1ea3nph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng qua c\u00e1c kh\u00e2u \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c kh\u00e2u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 theo nhi\u1ec1u giai \u0111o\u1ea1n, bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u1edbi th\u00e0nh l\u1eadp, c\u00f3 ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn, h\u1ea1ch to\u00e1n t\u1eadp trung v\u00e0 s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0ng trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh s\u1ed1 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng so v\u1edbi t\u1ed5ng doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u1edbi th\u00e0nh l\u1eadp, v\u1eeba \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, v\u1eeba \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n s\u1ed1 \u0111\u1ecbnh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c t\u1ea1m kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu th\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra theo ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh, s\u1ed1 thu\u1ebf t\u1ea1m kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra trong ba n\u0103m k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu.<\/span>
\n B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra v\u00e0 vi\u1ec7c t\u1ea1m kh\u1ea5u tr\u1eeb, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y.\u201d<\/span>
\n 7. B\u1ed5 sung \u0110i\u1ec3m i1 v\u00e0o Kho\u1ea3n 1 \u0110i\u1ec1u 9 nh\u01b0 sau:<\/span>
\n \u201ci1) S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t: Ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd, th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c ti\u00eau th\u1ee5 trong n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua v\u00e0o ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf v\u00e0 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/span>
\n 8. S\u1eeda \u0111\u1ed5i \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 9 nh\u01b0 sau:<\/span>
\n \u201cb) C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, nh\u1eadp kh\u1ea9u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/span>
\n H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; tr\u01b0\u1eddng h\u1ee3p sau khi b\u00f9 tr\u1eeb m\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng, nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u201d<\/span>
\n 9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 10 nh\u01b0 sau:<\/span>
\n \u201c2. C\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ho\u1eb7c d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 01 n\u0103m tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 theo t\u1eebng n\u0103m. Tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u0169y k\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh.\u201d<\/span>
\n 10. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 5 \u0110i\u1ec1u 10 nh\u01b0 sau:<\/span>
\n \u201c5. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/span>
\n C\u01a1 s\u1edf kinh doanh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ph\u1ea3i gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ch\u01b0a ph\u00e1t sinh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec ch\u01b0a ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n. Vi\u1ec7c k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, b\u00e1n t\u00e0i s\u1ea3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span>
\n \u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 50\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 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 nh\u01b0 sau:<\/span>
\n 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 8 \u0110i\u1ec1u 2 nh\u01b0 sau:<\/span>
\n \u201cN\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>
\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, v\u1ec1 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.<\/span>
\n B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9 li\u00ean quan \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn n\u01b0\u1edbc bi\u1ec3n l\u00e0m m\u00e1t m\u00e1y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u00e0i nguy\u00ean quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.”<\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 9 \u0110i\u1ec1u 2 nh\u01b0 sau:<\/span>
\n \u201c9. 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.\u201d<\/span>
\n 3. S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201cc) \u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean khai th\u00e1c kh\u00f4ng ti\u00eau th\u1ee5 trong n\u01b0\u1edbc m\u00e0 xu\u1ea5t kh\u1ea9u l\u00e0 tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a t\u00e0i nguy\u00ean khai th\u00e1c xu\u1ea5t kh\u1ea9u, kh\u00f4ng bao g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u00e0i nguy\u00ean khai th\u00e1c v\u1eeba ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba v\u00e0 xu\u1ea5t kh\u1ea9u:<\/span>
\n – \u0110\u1ed1i v\u1edbi s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba l\u00e0 gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean khai th\u00e1c ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span>
\n – \u0110\u1ed1i v\u1edbi s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean xu\u1ea5t kh\u1ea9u l\u00e0 tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a t\u00e0i nguy\u00ean khai th\u00e1c xu\u1ea5t kh\u1ea9u, kh\u00f4ng bao g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/span>
\n Tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a t\u00e0i nguy\u00ean khai th\u00e1c 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.\u201d<\/span>
\n 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4 \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201c4. \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean khai th\u00e1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. 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 (ti\u00eau th\u1ee5 trong n\u01b0\u1edbc ho\u1eb7c xu\u1ea5t kh\u1ea9u) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00e3 qua s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn xu\u1ea5t kh\u1ea9u ho\u1eb7c gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m \u0111\u00e3 qua s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn tr\u1eeb thu\u1ebf xu\u1ea5t kh\u1ea9u (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan t\u1eeb kh\u00e2u s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn \u0111\u1ebfn kh\u00e2u xu\u1ea5t kh\u1ea9u ho\u1eb7c t\u1eeb kh\u00e2u s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn \u0111\u1ebfn kh\u00e2u b\u00e1n t\u1ea1i th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc.<\/span>
\n C\u0103n c\u1ee9 gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 \u00e1p d\u1ee5ng s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean t\u01b0\u01a1ng \u1ee9ng. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u1edf kh\u00e2u n\u00e0o th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u00e1p d\u1ee5ng t\u1ea1i kh\u00e2u \u0111\u00f3.\u201d<\/span>
\n 5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 5 \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201c5. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span>
\n a) H\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, d Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 kh\u00e1c;<\/span>
\n b) Ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan quy \u0111\u1ecbnh khung gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi nh\u00f3m, lo\u1ea1i t\u00e0i nguy\u00ean c\u00f3 t\u00ednh ch\u1ea5t l\u00fd, h\u00f3a gi\u1ed1ng nhau;<\/span>
\n c) H\u01b0\u1edbng d\u1eabn chi ph\u00ed s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean khai th\u00e1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y;<\/span>
\n d) X\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n qu\u1ed1c.\u201d<\/span>
\n \u0110i\u1ec1u 5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 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, \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u01b0 sau:<\/span>
\n 1. B\u1ed5 sung Kho\u1ea3n 4 \u0110i\u1ec1u 9 nh\u01b0 sau:<\/span>
\n \u201c4. C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan h\u1ea3i quan v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan, B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb trong h\u1ed3 s\u01a1 khai, n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf kh\u00e1c m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3.\u201d<\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 11 nh\u01b0 sau:<\/span>
\n \u201ca) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng, qu\u00fd l\u00e0 T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng, qu\u00fd.\u201d<\/span>
\n 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 13 nh\u01b0 sau:<\/span>
\n \u201ca) H\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00e1ng l\u00e0 T\u1edd khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00e1ng\u201d<\/span>
\n 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 15 nh\u01b0 sau:<\/span>
\n \u201ca) H\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean th\u00e1ng l\u00e0 T\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean th\u00e1ng\u201d<\/span>
\n 5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 23 nh\u01b0 sau:<\/span>
\n \u201c2. C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n c\u00f3 m\u1ee9c doanh thu thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d<\/span>
\n 6. B\u1ed5 sung \u0110i\u1ec1u 26a nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 26a. \u0110\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/strong><\/span>
\n 1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 2. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 sang \u0111\u1ed3ng Vi\u1ec7t Nam quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/span>
\n 3. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 01 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan.\u201d<\/span>
\n 7. B\u1ed5 sung \u0110i\u1ec1u 28a nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 28a. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi vi\u1ec7c ch\u1eadm n\u1ed9p thu\u1ebf<\/span><\/strong><\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fdthu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p. S\u1ed1 thu\u1ebf thi\u1ebfu ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra ho\u1eb7c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n n\u00ean kh\u00f4ng n\u1ed9p thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n d\u1eabn \u0111\u1ebfn n\u1ee3 thu\u1ebf th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n ph\u00e1t sinh trong th\u1eddi gian ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n.\u201d<\/span>
\n 8. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 31 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 31. Gia h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/strong><\/span>
\n 1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n:<\/span>
\n Vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1ed9t trong c\u00e1ctr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\n a) B\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh do g\u1eb7p thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd;<\/span>
\n Thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t l\u00e0 nh\u1eefng t\u1ed5n th\u1ea5t v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u00ednh \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n nh\u01b0: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, nh\u00e0 x\u01b0\u1edfng, tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, ti\u1ec1n, c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ti\u1ec1n.<\/span>
\n b) Ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng do di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh;<\/span>
\n c) Kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n trong tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t, d\u1ef1 tr\u1eef d\u00e0i h\u01a1n 275 ng\u00e0y ho\u1eb7c do ph\u00eda kh\u00e1ch h\u00e0ng h\u1ee7y h\u1ee3p \u0111\u1ed3ng ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian giao h\u00e0ng;<\/span>
\n d) C\u00e1c tr\u01b0\u1eddng h\u1ee3p g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c.<\/span>
\n 2. S\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c gia h\u1ea1n:<\/span>
\n a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 tr\u1ecb gi\u00e1 v\u1eadt ch\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i tr\u1eeb ph\u1ea7n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng do c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eaft \u0111\u1ea7u ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 chi ph\u00ed th\u1ef1c hi\u1ec7n di d\u1eddi v\u00e0 thi\u1ec7t h\u1ea1i do ph\u1ea3i di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh g\u00e2y ra;<\/span>
\n c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u nh\u01b0ng ch\u01b0a xu\u1ea5t kh\u1ea9u trong th\u1eddi h\u1ea1n 275 ng\u00e0y;<\/span>
\n d) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c.<\/span>
\n 3. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf:<\/span>
\n a) Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 02 (hai) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\n b) Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m b, d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n 4. Th\u1ea9m quy\u1ec1n gia h\u1ea1n n\u1ed9p thu\u1ebf:<\/span>
\n a) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0103n c\u1ee9 h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p, th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\n b) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p, th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b, c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\n c) Vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh, trong \u0111\u00f3:<\/span>
\n – Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed7 tr\u1ee3 th\u1ecb tr\u01b0\u1eddng, th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n chung cho s\u1ea3n xu\u1ea5t kinh doanh;<\/span>
\n – Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 5. Quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u0103ng c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/span>
\n 9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 39 nh\u01b0 sau:<\/span>
\n \u201c2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3<\/span>
\n a) Trong th\u1eddi gian n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05% tr\u00ean ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u00e3 cam k\u1ebft.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m cam k\u1ebft v\u1ec1 ti\u1ebfn \u0111\u1ed9 n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p, t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p.\u201d<\/span>
\n 10. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 40 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 40. X\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf<\/span><\/strong><\/span>
\n 1. Ng\u01b0\u1eddi Vi\u1ec7t Nam xu\u1ea5t c\u1ea3nh \u0111\u1ec3 \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh t\u1eeb Vi\u1ec7t Nam ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf. C\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh c\u00f3 tr\u00e1ch nhi\u1ec7m d\u1eebng vi\u1ec7c xu\u1ea5t c\u1ea3nh c\u1ee7a c\u00e1 nh\u00e2n khi c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ngv\u0103n b\u1ea3n ho\u1eb7c th\u00f4ng tin \u0111i\u1ec7n t\u1eed t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi d\u1ef1 ki\u1ebfn xu\u1ea5t c\u1ea3nh ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.<\/span>
\n 2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf b\u1eb1ng v\u0103n b\u1ea3n khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 y\u00eau c\u1ea7u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.\u201d<\/span>
\n 11. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u 41 nh\u01b0 sau:<\/span>
\n \u201cb) Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 1 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 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn n\u1ed9p th\u1eeba c\u1ee7a c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba; h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\n Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ch\u1eadm do l\u1ed7i c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n l\u00e3i t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf b\u1ecb ho\u00e0n ch\u1eadm v\u00e0 th\u1eddi gian ch\u1eadm ho\u00e0n thu\u1ebf; l\u00e3i su\u1ea5t \u0111\u1ec3 t\u00ednh l\u00e3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b Kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/span>
\n 12. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 48 nh\u01b0 sau:<\/span>
\n \u201c1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh doanh s\u1eed d\u1ee5ng c\u00e1c d\u1ecbch v\u1ee5 \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf cung c\u1ea5p (\u0111\u0103ng k\u00fd thu\u1ebf, khai, n\u1ed9p thu\u1ebf, tra c\u1ee9u v\u00e0 g\u1eedi th\u00f4ng tin v\u1ec1 thu\u1ebf), tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n) kinh doanh trong l\u0129nh v\u1ef1c nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, si\u00eau th\u1ecb v\u00e0 m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n, h\u1ec7 th\u1ed1ng c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng \u0111\u1ec3 thanh to\u00e1n th\u00ec th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 g\u1eedi th\u00f4ng tin cho c\u01a1 quan thu\u1ebf theo l\u1ed9 tr\u00ecnh tri\u1ec3n khai c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n) kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao v\u1ec1 thu\u1ebf th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 nh\u1eadn m\u00e3 x\u00e1c th\u1ef1c h\u00f3a \u0111\u01a1n t\u1eeb c\u01a1 quan thu\u1ebf. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf.\u201d<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2014 Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP h\u01b0\u1edbng d\u1eabn, quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u00e0 ngh\u1ecb \u0111\u1ecbnh v\u1ec1 Thu\u1ebf.<\/p>\n","protected":false},"author":7,"featured_media":2923,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[301],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2668"}],"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=2668"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2668\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/2923"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2668"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}