{"id":29011,"date":"2016-12-14T00:00:55","date_gmt":"2016-12-14T00:00:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29011"},"modified":"2016-12-13T09:20:11","modified_gmt":"2016-12-13T09:20:11","slug":"thong-tu-1742016tt-btc-huong-dan-ve-thue-tai-nguyen","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29011","title":{"rendered":"Th\u00f4ng t\u01b0 174\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/strong>
\n——-<\/strong><\/span><\/p>\n<\/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: 174\/2016\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i<\/em>, ng\u00e0y 28<\/em> th\u00e1ng 10<\/em> n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

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

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG \u0110I\u1ec2M A KHO\u1ea2N 4 \u0110I\u1ec0U 6 TH\u00d4NG T\u01af S\u1ed0 152\/2015\/TT-BTC NG\u00c0Y 02 TH\u00c1NG 10 N\u0102M 2015 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH H\u01af\u1edaNG D\u1eaaN V\u1ec0 THU\u1ebe T\u00c0I NGUY\u00caN<\/span><\/p>\n

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

C\u0103n c\u1ee9 Lu\u1eadt Kho\u00e1<\/em>ng s\u1ea3n s\u1ed1 60\/2010\/QH12 ng\u00e0y 17 th\u00e1<\/em>ng 11 n\u0103m 2010;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 <\/em>\u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb quy\u1ebft s\u1ed1<\/em> 1084\/2015\/UBTVQH13 ng\u00e0y 10 th\u00e1ng 12 n\u0103m 2015 c\u1ee7a \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c ban h\u00e0nh Bi\u1ec3u m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean;<\/em><\/span><\/p>\n

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 s\u1ed1<\/em> 71\/2014\/QH13 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1<\/em> 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;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1<\/em> 50\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 c\u1ee7a Ch\u00ed<\/em>nh ph\u1ee7 qu<\/em>y \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <\/em>12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5<\/em>i, b\u1ed5 <\/em>sung m\u1ed9t s\u1ed1 <\/em>\u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt Thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5<\/em>i, b\u1ed5 <\/em>sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 qu<\/em>y \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1<\/em>n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5<\/em>u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ed<\/em>nh;<\/em><\/span><\/p>\n

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

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5<\/em>i, b\u1ed5 sung \u0111i\u1ec3m a Kho\u1ea3n 4 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 152\/2015\/TT-BTC ng\u00e0y 02 th\u00e1ng 10 n\u0103m 2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean nh\u01b0 sau:<\/em><\/span><\/p>\n

\u0110i\u1ec1u 1.<\/strong> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a Kho\u1ea3n 4 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 152\/2015\/TT- BTC ng\u00e0y 02\/10\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean nh\u01b0 sau:<\/span><\/p>\n

\u201ca) Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n l\u00e0 gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n.<\/span><\/p>\n

Gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n \u0111\u1ec3 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n l\u1ebb \u0111i\u1ec7n b\u00ecnh qu\u00e2n do B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 2.<\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 12 th\u00e1ng 12 n\u0103m 2016.<\/span><\/p>\n

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

\n\n\n\n

\n<\/em><\/strong>N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– V\u0103n ph\u00f2ng T\u01af \u0110\u1ea3ng;<\/span><\/span>
\n – V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
\n – V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n – Vi\u1ec7n Ki\u1ec3m s\u00e1t NDTC;<\/span>
\n – T\u00f2a \u00e1n NDTC;<\/span>
\n – Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
\n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\n – C\u01a1 quan T\u01af c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n – H\u0110ND, UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<\/span>
\n – S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc S\u1edf T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u00e1c t\u1ec9nh, TP;<\/span>
\n – C\u00f4ng b\u00e1o;<\/span>
\n – C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n B\u1ed9 T\u01b0 ph\u00e1p;<\/span>
\n – Wcbsite Ch\u00ednh ph\u1ee7;<\/span>
\n – Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n – L\u01b0u: VT, TCT (VT,CS).<\/span><\/td>\n		\n

KT. B\u1ed8 <\/strong>TR\u01af\u1edeNG
\nTH\u1ee8 <\/strong>TR\u01af\u1edeNG<\/p>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH ——- 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: 174\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 28 th\u00e1ng 10 n\u0103m 2016 TH\u00d4NG T\u01af S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG \u0110I\u1ec2M A KHO\u1ea2N 4 \u0110I\u1ec0U 6 TH\u00d4NG T\u01af S\u1ed0 152\/2015\/TT-BTC NG\u00c0Y 02 TH\u00c1NG 10 N\u0102M 2015 C\u1ee6A B\u1ed8..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4004,4005],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29011"}],"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=29011"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29011\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29011"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}