{"id":27841,"date":"2016-12-06T06:17:44","date_gmt":"2016-12-06T06:17:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27841"},"modified":"2016-12-06T06:18:50","modified_gmt":"2016-12-06T06:18:50","slug":"nghi-dinh-so-1002016nd-cp-huong-dan-thi-hanh-cua-luat-sua-doi-bo-sung-mot-so-dieu-luat-thue-gia-tri-gia-tang-luat-thue-tieu-thu-dac-biet-va-luat-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27841","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u1ee7a lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u lu\u1eadt thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng, lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf."},"content":{"rendered":"\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: 100\/2016\/N\u0110-CP<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

NGH\u1eca \u0110\u1ecaNH<\/strong><\/span><\/p>\n

QUY \u0110\u1ecaNH CHI TI\u1ebeT V\u00c0 H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG, LU\u1eacT THU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T V\u00c0 LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u<\/em> c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft<\/em> v\u00e0 h\u01b0\u1edbng d\u1eab<\/em>n thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u<\/em> c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5<\/em>i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u<\/em> c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 <\/em>tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf,<\/em><\/span><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 nh\u01b0 sau:<\/strong><\/span><\/p>\n

1. \u0110o\u1ea1n \u0111\u1ea7u \u0110i\u1ec1u 3 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/strong> 3. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kho\u1ea3n 1 \u0110i\u1ec1u 1 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 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 1 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, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 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, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, t\u00e1ch h\u1ea1t, c\u1eaft, \u01b0\u1edbp mu\u1ed1i, b\u1ea3o qu\u1ea3n l\u1ea1nh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.\u201d<\/span><\/p>\n

2. Kho\u1ea3n 3 \u0110i\u1ec1u 3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c3. D\u1ecbch v\u1ee5 kh\u00e1m, ch\u1eefa b\u1ec7nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 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, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf bao g\u1ed3m c\u1ea3 v\u1eadn chuy\u1ec3n, x\u00e9t nghi\u1ec7m, chi\u1ebfu, ch\u1ee5p, m\u00e1u v\u00e0 ch\u1ebf ph\u1ea9m m\u00e1u d\u00f9ng cho ng\u01b0\u1eddi b\u1ec7nh.<\/span><\/p>\n

D\u1ecbch v\u1ee5 ch\u0103m s\u00f3c ng\u01b0\u1eddi cao tu\u1ed5i, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 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, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf bao g\u1ed3m c\u1ea3 ch\u0103m s\u00f3c v\u1ec1 y t\u1ebf, dinh d\u01b0\u1ee1ng v\u00e0 t\u1ed5 ch\u1ee9c c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, th\u1ec3 thao, gi\u1ea3i tr\u00ed, v\u1eadt l\u00fd tr\u1ecb li\u1ec7u, ph\u1ee5c h\u1ed3i ch\u1ee9c n\u0103ng cho ng\u01b0\u1eddi cao tu\u1ed5i, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.\u201d<\/span><\/p>\n

3. Kho\u1ea3n 6 \u0110i\u1ec1u 3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c6. V\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 16 \u0110i\u1ec1u 5 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng g\u1ed3m v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt, xe \u0111i\u1ec7n (bao g\u1ed3m c\u1ea3 t\u00e0u \u0111i\u1ec7n) theo c\u00e1c tuy\u1ebfn trong n\u1ed9i t\u1ec9nh, trong \u0111\u00f4 th\u1ecb v\u00e0 c\u00e1c tuy\u1ebfn l\u00e2n c\u1eadn ngo\u1ea1i t\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao th\u00f4ng.\u201d<\/span><\/p>\n

4. Kho\u1ea3n 11 \u0110i\u1ec1u 3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c11. 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 ho\u1eb7c \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c nh\u01b0ng t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n; s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean.<\/span><\/p>\n

T\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 ngu\u1ed3n g\u1ed1c trong n\u01b0\u1edbc g\u1ed3m: Kho\u00e1ng s\u1ea3n kim lo\u1ea1i; kho\u00e1ng s\u1ea3n kh\u00f4ng kim lo\u1ea1i; d\u1ea7u th\u00f4; kh\u00ed thi\u00ean nhi\u00ean; kh\u00ed than.<\/span><\/p>\n

Tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n l\u00e0 gi\u00e1 v\u1ed1n t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0a v\u00e0o ch\u1ebf bi\u1ebfn; \u0111\u1ed1i v\u1edbi t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n tr\u1ef1c ti\u1ebfp khai th\u00e1c l\u00e0 chi ph\u00ed tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp khai th\u00e1c ra t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n; \u0111\u1ed1i v\u1edbi t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n mua \u0111\u1ec3 ch\u1ebf bi\u1ebfn l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf mua c\u1ed9ng chi ph\u00ed \u0111\u01b0a t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0o ch\u1ebf bi\u1ebfn.<\/span><\/p>\n

Chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng g\u1ed3m: Nhi\u00ean li\u1ec7u, \u0111i\u1ec7n n\u0103ng, nhi\u1ec7t n\u0103ng.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng c\u0103n c\u1ee9 v\u00e0o quy\u1ebft to\u00e1n n\u0103m tr\u01b0\u1edbc; tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a c\u00f3 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m tr\u01b0\u1edbc th\u00ec c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n n\u00e0y.\u201d<\/span><\/p>\n

5. \u0110i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 6 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\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><\/p>\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><\/p>\n

– D\u1ecbch v\u1ee5 t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng ra n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

– Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ra n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

– \u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ra n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh;<\/span><\/p>\n

– D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng;<\/span><\/p>\n

– S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\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><\/p>\n

– Thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u.\u201d<\/span><\/p>\n

6. \u0110i\u1ec1u 10 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/strong> 10. Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/p>\n

1. 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 n\u1ebfu c\u00f3 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 trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n

2. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u01b0 sau:<\/span><\/p>\n

a) 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\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y. 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><\/p>\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.<\/span><\/p>\n

b) C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi (tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n) t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 c\u00f2n l\u1ea1i 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 cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y. C\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

c) C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 sang k\u1ef3 ti\u1ebfp theo \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 13 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i 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, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng c\u01a1 s\u1edf kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; ch\u01b0a c\u00f3 v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u0111\u1ea7u t\u01b0 kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; ho\u1eb7c ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 13 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i 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, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; b\u1ecb thu h\u1ed3i v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; ho\u1eb7c trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 th\u00ec th\u1eddi \u0111i\u1ec3m kh\u00f4ng ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i m\u1ed9t trong c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd n\u00eau tr\u00ean ho\u1eb7c t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, ph\u00e1t hi\u1ec7n c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n

– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a m\u00e0 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n; tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

3. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 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 theo th\u00e1ng, qu\u00fd; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo; tr\u01b0\u1eddng h\u1ee3p v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba n\u1ebfu sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u tr\u00ean t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c k\u1ef3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh t\u1eeb k\u1ef3 khai thu\u1ebf ti\u1ebfp theo k\u1ef3 ho\u00e0n thu\u1ebf li\u1ec1n tr\u01b0\u1edbc \u0111\u1ebfn k\u1ef3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt h\u1ea3i quan v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng b\u1ecb x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi, tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i trong th\u1eddi gian hai n\u0103m li\u00ean t\u1ee5c; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

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

5. Vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh; d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

a) Ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh, t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n;<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o t\u1ea1i Vi\u1ec7t Nam th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3.<\/span><\/p>\n

6. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 tr\u1ea3 ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n ghi gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

7. Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mang h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd nh\u1eadp c\u1ea3nh do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc ngo\u00e0i c\u1ea5p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua t\u1ea1i Vi\u1ec7t Nam mang theo ng\u01b0\u1eddi khi xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n

8. C\u01a1 s\u1edf kinh doanh c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 108\/2015\/N\u0110-CP ng\u00e0y 28 th\u00e1ng 10 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0 sau:<\/strong><\/span><\/p>\n

1. Kho\u1ea3n 1 \u0110i\u1ec1u 4 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

\u201c1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ra. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ra kh\u00f4ng theo gi\u00e1 giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n
Gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/td>\n=<\/span><\/td>\nGi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/td>\n–<\/span><\/td>\nThu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3)<\/span><\/td>\n<\/tr>\n
1 + Thu\u1ebf su\u1ea5t thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3, gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u00e1n h\u00e0ng qua c\u00e1c c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c b\u00e1n ra. C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n h\u00e0ng th\u00f4ng qua \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh v\u00e0 ch\u1ec9 h\u01b0\u1edfng hoa h\u1ed3ng th\u00ec gi\u00e1 b\u00e1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh ch\u01b0a tr\u1eeb hoa h\u1ed3ng.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c b\u00e1n cho c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ho\u1eb7c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1 b\u00e1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 7% so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i mua tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u b\u00e1n ra. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u th\u00e0nh l\u1eadp nhi\u1ec1u c\u01a1 s\u1edf th\u01b0\u01a1ng m\u1ea1i trung gian c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1 b\u00e1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 7% so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c c\u01a1 s\u1edf th\u01b0\u01a1ng m\u1ea1i n\u00e0y b\u00e1n cho c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9, ho\u1eb7c c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u. Ri\u00eang m\u1eb7t h\u00e0ng xe \u00f4t\u00f4 gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 so s\u00e1nh l\u00e0 gi\u00e1 b\u00e1n xe \u00f4t\u00f4 ch\u01b0a bao g\u1ed3m c\u00e1c l\u1ef1a ch\u1ecdn v\u1ec1 trang thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng m\u00e0 c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u1eafp \u0111\u1eb7t th\u00eam theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u v\u00e0 c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y khi: M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 20% v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 7% so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i b\u00e1n ra th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do 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.\u201d<\/span><\/p>\n

2. Kho\u1ea3n 4, kho\u1ea3n 5 \u0110i\u1ec1u 4 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

\u201c4. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a c\u1ee7a c\u01a1 s\u1edf giao gia c\u00f4ng b\u00e1n ra ho\u1eb7c gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf giao gia c\u00f4ng b\u00e1n h\u00e0ng cho c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ho\u1eb7c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

5. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh gi\u1eefa c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 c\u01a1 s\u1edf s\u1eed d\u1ee5ng ho\u1eb7c s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u (nh\u00e3n hi\u1ec7u) h\u00e0ng h\u00f3a, c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n ra c\u1ee7a c\u01a1 s\u1edf s\u1eed d\u1ee5ng ho\u1eb7c s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u h\u00e0ng h\u00f3a, c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t theo gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n v\u00e0 chuy\u1ec3n giao h\u00e0ng h\u00f3a cho chi nh\u00e1nh ho\u1eb7c \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n ra c\u1ee7a chi nh\u00e1nh, \u0111\u1ea1i di\u1ec7n c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 s\u1edf n\u00e0y b\u00e1n h\u00e0ng cho c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ho\u1eb7c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 sau:<\/strong><\/span><\/p>\n

1. S\u1eeda \u0111\u1ed5i kho\u1ea3n 1 \u0110i\u1ec1u 28a nh\u01b0 sau:<\/span><\/p>\n

\u201c1. 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\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c b\u1eb1ng 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, k\u1ec3 c\u1ea3 kho\u1ea3n ti\u1ec1n n\u1ee3 thu\u1ebf \u0111\u01b0\u1ee3c truy thu qua k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016.<\/span><\/p>\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><\/p>\n

2. B\u00e3i b\u1ecf \u0110i\u1ec1u 38.<\/span><\/p>\n

3. \u0110i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 39 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201ca) 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 0,03%\/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.\u201d<\/span><\/p>\n

4. \u0110i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 42 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201ca) Mi\u1ec5n, gi\u1ea3m thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c mi\u1ec5n, gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 \u0111\u1ecba ch\u00ednh k\u00e8m theo gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p. C\u01a1 quan thu\u1ebf kh\u00f4ng ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf m\u00e0 x\u00e1c \u0111\u1ecbnh r\u00f5 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m tr\u00ean t\u1edd th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u01a1 quan thu\u1ebf.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i<\/strong> kho\u1ea3n 3 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2013\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 10 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf nh\u01b0 sau: <\/strong><\/span><\/p>\n

\u201c3. B\u00ean b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p thay ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo n\u1ed9i dung cam k\u1ebft t\u1ea1i v\u0103n b\u1ea3n b\u1ea3o l\u00e3nh trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

B\u00ean b\u1ea3o l\u00e3nh n\u1ed9p thay c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo v\u0103n b\u1ea3n b\u1ea3o l\u00e3nh, n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p ho\u1eb7c ch\u01b0a n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t m\u00e0 b\u00ean b\u1ea3o l\u00e3nh ch\u01b0a th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u1ea3o l\u00e3nh th\u00ec b\u00ean b\u1ea3o l\u00e3nh ph\u1ea3i tr\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 18, \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf \u00e1p d\u1ee5ng nh\u01b0 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 5. Hi\u1ec7u l\u1ef1c v\u00e0 tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/span><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016, tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

2. Kho\u1ea3n 2 \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2016.<\/span><\/p>\n

3. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

4. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n\n\n\n
\u00a0<\/em><\/strong><\/span>N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span><\/span>
\n – Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
\n – C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\n – H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;<\/span>
\n – V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n – V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
\n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n – H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span>
\n – V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n – T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n – Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n – Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
\n – \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;<\/span>
\n – Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;<\/span>
\n – Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;<\/span>
\n – \u1ee6y ban trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
\n – C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n – VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<\/span>
\n – L\u01b0u: VT, KTTH (3b).<\/span><\/td>\n		TM. CH\u00cdNH PH\u1ee6
\nTH\u1ee6 T\u01af\u1edaNG<\/strong><\/span><\/p>\n

Nguy\u1ec5n Xu\u00e2n Ph\u00fac<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\n","protected":false},"excerpt":{"rendered":"

CH\u00cdNH PH\u1ee6 ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 100\/2016\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT V\u00c0 H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT..<\/p>\n","protected":false},"author":7,"featured_media":24732,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3776,3816,3820],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27841"}],"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=27841"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27841\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24732"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27841"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}