{"id":29248,"date":"2017-01-10T14:34:42","date_gmt":"2017-01-10T14:34:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29248"},"modified":"2017-01-10T14:34:42","modified_gmt":"2017-01-10T14:34:42","slug":"thong-tu-3012016tt-btc-huong-dan-ve-le-phi-truoc-ba","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29248","title":{"rendered":"Th\u00f4ng t\u01b0 301\/2016\/TT-BTC H\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/strong>
\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: 301\/2016\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, <\/em>ng\u00e0y 1<\/em>5 th\u00e1ng 11 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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

H\u01af\u1edaNG D\u1eaaN V\u1ec0 L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt ph\u00ed v\u00e0 l<\/em>\u1ec7 ph\u00ed s\u1ed1 <\/em>97\/2015\/QH13 ng\u00e0y 25\/11\/2015;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 45\/2013\/QH1<\/em>3 ng\u00e0y 29\/11\/2013 v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1<\/em> 45\/2013\/QH13 ng\u00e0y 29\/11\/2013;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1<\/em> 68\/2014\/QH13 ng\u00e0y 26\/11\/2014;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1<\/em> 67\/201<\/em>4\/QH13 ng\u00e0y 26\/11\/2014;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1<\/em> 78\/200<\/em>6\/QH11 ng\u00e0y 29\/11\/2006, Lu\u1eadt s\u1ed1 <\/em>21\/2012\/QH13 ng\u00e0y 20\/11\/2012 s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1ed1 <\/em>71\/2014\/QH13 ng\u00e0y 26\/11\/2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/em>m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt thu\u1ebf, Lu\u1eadt s\u1ed1 1<\/em>06\/201<\/em>6\/QH13 ng\u00e0y 06\/4\/2016 s\u1eeda \u0111\u1ed5<\/em>i, 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 (g<\/em>\u1ecdi chung l\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd <\/em>thu\u1ebf) v\u00e0 c\u00e1<\/em>c Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ed<\/em>nh ph\u1ee7 <\/em>quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 1<\/a><\/em>40\/2016\/N\u0110-CP<\/a> ng\u00e0y 10\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u 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 h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u01b0 sau:<\/em><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi <\/strong>\u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 k\u00ea khai, thu, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/strong><\/span><\/h2>\n

1. Nh\u00e0, \u0111\u1ea5t:<\/span><\/p>\n

a) Nh\u00e0, g\u1ed3m: nh\u00e0 \u1edf; nh\u00e0 l\u00e0m vi\u1ec7c; nh\u00e0 s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c.<\/span><\/p>\n

b) \u0110\u1ea5t, g\u1ed3m: c\u00e1c lo\u1ea1i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p v\u00e0 \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai thu\u1ed9c quy\u1ec1n qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n (kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ea5t \u0111\u00e3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh hay ch\u01b0a x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh).<\/span><\/p>\n

2. S\u00fang s\u0103n, s\u00fang d\u00f9ng \u0111\u1ec3 t\u1eadp luy\u1ec7n, thi \u0111\u1ea5u th\u1ec3 thao.<\/span><\/p>\n

3. T\u00e0u th\u1ee7y, k\u1ec3 c\u1ea3 s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y.<\/span><\/p>\n

4. Thuy\u1ec1n thu\u1ed9c lo\u1ea1i ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc, k\u1ec3 c\u1ea3 du thuy\u1ec1n.<\/span><\/p>\n

5. T\u00e0u bay.<\/span><\/p>\n

6. Xe m\u00f4 t\u00f4 hai b\u00e1nh, xe m\u00f4 t\u00f4 ba b\u00e1nh, xe g\u1eafn m\u00e1y, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 g\u1eafn bi\u1ec3n s\u1ed1 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 xe m\u00e1y).<\/span><\/p>\n

7. \u00d4 t\u00f4, r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 g\u1eafn bi\u1ec3n s\u1ed1 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c lo\u1ea1i m\u00e1y, thi\u1ebft b\u1ecb thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 g\u1eafn bi\u1ec3n s\u1ed1 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 \u00f4 t\u00f4 theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Giao th\u00f4ng \u0111\u01b0\u1eddng b\u1ed9 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec kh\u00f4ng ph\u1ea3i ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

8. V\u1ecf, t\u1ed5ng th\u00e0nh khung (g\u1ecdi chung l\u00e0 khung), t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a t\u00e0i s\u1ea3n ph\u1ea3i ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u00eau t\u1ea1i c\u00e1c kho\u1ea3n 3, 4, 5, 6 v\u00e0 7 \u0110i\u1ec1u n\u00e0y l\u00e0 c\u00e1c khung, t\u1ed5ng th\u00e0nh m\u00e1y thay th\u1ebf kh\u00e1c v\u1edbi s\u1ed1 khung, s\u1ed1 m\u00e1y c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng.<\/span><\/p>\n

\u0110i\u1ec1u 3. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/strong><\/span><\/h2>\n

1. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u0111\u1ea5t<\/span><\/strong><\/p>\n

a) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh) ban h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

b) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n
Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u0111\u1ea5t (\u0111\u1ed3ng)<\/span><\/td>\n=<\/span><\/td>\nDi\u1ec7n t\u00edch \u0111\u1ea5t ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (m2<\/sup>)<\/span><\/td>\nx<\/span><\/td>\nGi\u00e1 m\u1ed9t m\u00e9t vu\u00f4ng \u0111\u1ea5t (\u0111\u1ed3ng\/m2<\/sup>) t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh ban h\u00e0nh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3, di\u1ec7n t\u00edch \u0111\u1ea5t ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 to\u00e0n b\u1ed9 di\u1ec7n t\u00edch th\u1eeda \u0111\u1ea5t thu\u1ed9c quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n do V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t x\u00e1c \u0111\u1ecbnh v\u00e0 cung c\u1ea5p cho c\u01a1 quan Thu\u1ebf theo \u201cPhi\u1ebfu chuy\u1ec3n th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai\u201d.<\/span><\/p>\n

c) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u0111\u1ea5t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n

c.1) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t k\u00e8m theo nh\u00e0 thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc b\u00e1n cho ng\u01b0\u1eddi \u0111ang thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u00e1n nh\u00e0 \u1edf thu\u1ed9c s\u1edf h\u1eefu Nh\u00e0 n\u01b0\u1edbc cho ng\u01b0\u1eddi \u0111ang thu\u00ea, gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh;<\/span><\/p>\n

c.2) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao theo h\u00ecnh th\u1ee9c \u0111\u1ea5u th\u1ea7u, \u0111\u1ea5u gi\u00e1 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u0111\u1ea5u gi\u00e1), gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 th\u1ef1c t\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n ho\u1eb7c l\u00e0 gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 th\u1ef1c t\u1ebf theo bi\u00ean b\u1ea3n tr\u00fang \u0111\u1ea5u gi\u00e1 ho\u1eb7c theo v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t tr\u00fang \u0111\u1ea5u gi\u00e1 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

c.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, sau \u0111\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng m\u1edbi thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 \u0111\u1ea5t theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng m\u1edbi t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/span><\/p>\n

c.4) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao \u0111\u1ea5t v\u00e0 ph\u00ea duy\u1ec7t gi\u00e1 c\u1ee5 th\u1ec3 m\u00e0 gi\u00e1 ph\u00ea duy\u1ec7t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e2n \u0111\u1ed1i b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 \u0111\u1ec1n b\u00f9 n\u01a1i b\u1ecb thu h\u1ed3i \u0111\u1ea5t v\u00e0 gi\u00e1 \u0111\u1ea5t n\u01a1i t\u00e1i \u0111\u1ecbnh c\u01b0 th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t;<\/span><\/p>\n

c.5) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t t\u1ea1i h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cao h\u01a1n gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u0111\u1ea5t l\u00e0 gi\u00e1 t\u1ea1i h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t t\u1ea1i h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh th\u00ec gi\u00e1 \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

2. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0<\/span><\/strong><\/p>\n

a) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0 l\u00e0 gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

S\u1edf T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi S\u1edf X\u00e2y d\u1ef1ng v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 140\/2016\/N\u0110-CP ng\u00e0y 10\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u1ec3 x\u00e2y d\u1ef1ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0 tr\u00ecnh \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0 \u00e1p d\u1ee5ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

b) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n
Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc tr\u01b0\u1edbc b\u1ea1 nh\u00e0 (\u0111\u1ed3ng)<\/span><\/td>\n=<\/span><\/td>\nDi\u1ec7n t\u00edch nh\u00e0 ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (m2<\/sup>)<\/span><\/td>\nx<\/span><\/td>\nGi\u00e1 01 (m\u1ed9t) m\u00e9t vu\u00f4ng (\u0111\u1ed3ng\/m2<\/sup>) nh\u00e0<\/span><\/td>\nx<\/span><\/td>\nT\u1ef7 l\u1ec7 (%) ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a nh\u00e0 ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b.1) Di\u1ec7n t\u00edch nh\u00e0 ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 to\u00e0n b\u1ed9 di\u1ec7n t\u00edch s\u00e0n nh\u00e0 (k\u1ec3 c\u1ea3 di\u1ec7n t\u00edch c\u00f4ng tr\u00ecnh ph\u1ee5 k\u00e8m theo) thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n;<\/span><\/p>\n

b.2) Gi\u00e1 01 (m\u1ed9t) m2<\/sup> nh\u00e0 l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf x\u00e2y d\u1ef1ng \u201cm\u1edbi\u201d m\u1ed9t (01) m2<\/sup> s\u00e0n nh\u00e0 c\u1ee7a t\u1eebng c\u1ea5p nh\u00e0, h\u1ea1ng nh\u00e0 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/span><\/p>\n

b.3) T\u1ef7 l\u1ec7 (%) ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a nh\u00e0 ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

c) M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 nh\u01b0 sau:<\/span><\/p>\n

c.1) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc b\u00e1n cho ng\u01b0\u1eddi \u0111ang thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u00e1n nh\u00e0 \u1edf thu\u1ed9c s\u1edf h\u1eefu Nh\u00e0 n\u01b0\u1edbc cho ng\u01b0\u1eddi \u0111ang thu\u00ea l\u00e0 gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh;<\/span><\/p>\n

c.2) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t gi\u00e1 c\u1ee5 th\u1ec3 m\u00e0 gi\u00e1 ph\u00ea duy\u1ec7t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e2n \u0111\u1ed1i b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 \u0111\u1ec1n b\u00f9 n\u01a1i b\u1ecb thu h\u1ed3i nh\u00e0 v\u00e0 gi\u00e1 nh\u00e0 n\u01a1i t\u00e1i \u0111\u1ecbnh c\u01b0 l\u00e0 gi\u00e1 nh\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t;<\/span><\/p>\n

c.3) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0 mua theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ea5u gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u th\u1ea7u, \u0111\u1ea5u gi\u00e1 l\u00e0 gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 th\u1ef1c t\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng;<\/span><\/p>\n

c.4) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 nh\u00e0 t\u1ea1i h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng nh\u00e0, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 cao h\u01a1n gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0 l\u00e0 gi\u00e1 t\u1ea1i h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng nh\u00e0, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 nh\u00e0 t\u1ea1i h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng nh\u00e0, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 th\u1ea5p h\u01a1n gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0 l\u00e0 gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/span><\/p>\n

c.5) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0 chung c\u01b0 bao g\u1ed3m\u00a0c\u1ea3 gi\u00e1 tr\u1ecb \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5. H\u1ec7 s\u1ed1 \u0111\u1ea5t ph\u00e2n b\u1ed5 \u0111\u1ec3 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 chung c\u01b0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo h\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 c\u1ee7a lo\u1ea1i nh\u00e0 chung c\u01b0 t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p.<\/span><\/p>\n

3. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c<\/span><\/strong><\/p>\n

a) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

a.1) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u1ee3p ph\u00e1p l\u00e0 t\u1ed5ng gi\u00e1 thanh to\u00e1n c\u1ee7a t\u00e0i s\u1ea3n bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua b\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh khi chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o Quy\u1ebft \u0111\u1ecbnh b\u00e1n ho\u1eb7c H\u1ee3p \u0111\u1ed3ng mua b\u00e1n c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c.<\/span><\/p>\n

a.2) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n t\u1ef1 s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o \u0111\u1ec3 ti\u00eau d\u00f9ng l\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

a.3) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp l\u00e0 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u tr\u00ean t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, c\u1ed9ng (+) thu\u1ebf nh\u1eadp kh\u1ea9u, c\u1ed9ng (+) thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, c\u1ed9ng (+) thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3).<\/span><\/p>\n

b) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 140\/2016\/N\u0110-CP ng\u00e0y 10\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 v\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a lo\u1ea1i t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, xe m\u00e1y.<\/span><\/p>\n

c) M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span><\/p>\n

c.1) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 s\u1edf \u0111\u01b0\u1ee3c ph\u00e9p s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trong n\u01b0\u1edbc (g\u1ecdi chung l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t) b\u00e1n ra l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n (gi\u00e1 b\u00e1n bao g\u1ed3m\u00a0c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t – n\u1ebfu c\u00f3) ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u1ee3p ph\u00e1p.<\/span><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng c\u1ee7a c\u00e1c \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n \u0111\u00fang gi\u00e1 c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t quy \u0111\u1ecbnh th\u00ec c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 mua tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t;<\/span><\/p>\n

c.2) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo gi\u00e1 tr\u1ea3 m\u1ed9t l\u1ea7n bao g\u1ed3m\u00a0c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3) quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00f3 (kh\u00f4ng t\u00ednh l\u00e3i tr\u1ea3 g\u00f3p);<\/span><\/p>\n

c.3) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ea5u gi\u00e1 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u th\u1ea7u, \u0111\u1ea5u gi\u00e1 (k\u1ec3 c\u1ea3 h\u00e0ng t\u1ecbch thu, h\u00e0ng thanh l\u00fd) th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 th\u1ef1c t\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng;<\/span><\/p>\n

c.4) \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c l\u1eafp \u0111\u1eb7t c\u00e1c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng g\u1eafn li\u1ec1n v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n \u0111\u00f3, nh\u01b0: xe \u00f4t\u00f4 chuy\u00ean d\u00f9ng ch\u1edf h\u00e0ng \u0111\u00f4ng l\u1ea1nh \u0111\u01b0\u1ee3c l\u1eafp \u0111\u1eb7t h\u1ec7 th\u1ed1ng m\u00e1y l\u1ea1nh, xe \u00f4 t\u00f4 chuy\u00ean d\u00f9ng d\u00f2 s\u00f3ng \u0111\u01b0\u1ee3c l\u1eafp \u0111\u1eb7t h\u1ec7 th\u1ed1ng ra \u0111a,… th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, bao g\u1ed3m\u00a0c\u1ea3 c\u00e1c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng g\u1eafn li\u1ec1n v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u00f3.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng (tr\u1eeb t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng nh\u1eadp kh\u1ea9u kh\u1ea9u tr\u1ef1c ti\u1ebfp \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng l\u1ea7n \u0111\u1ea7u m\u00e0 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a.3 Kho\u1ea3n n\u00e0y) th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n

Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n b\u1eb1ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u1edbi nh\u00e2n v\u1edbi (x) t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, trong \u0111\u00f3:<\/span><\/p>\n

d.1) Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u1edbi x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/span><\/p>\n

d.2) T\u1ef7 l\u1ec7 (%) ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

– T\u00e0i s\u1ea3n m\u1edbi: 100%.<\/span><\/p>\n

– Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng trong 1 n\u0103m: 90%<\/span><\/p>\n

– Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb tr\u00ean 1 \u0111\u1ebfn 3 n\u0103m: 70%<\/span><\/p>\n

– Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb tr\u00ean 3 \u0111\u1ebfn 6 n\u0103m: 50%<\/span><\/p>\n

– Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb tr\u00ean 6 \u0111\u1ebfn 10 n\u0103m: 30%<\/span><\/p>\n

– Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng tr\u00ean 10 n\u0103m: 20%<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng, th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m s\u1ea3n xu\u1ea5t \u0111\u1ebfn n\u0103m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

\u0110i\u1ec1u 4. M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 (%)<\/strong><\/span><\/h2>\n

1. Nh\u00e0, \u0111\u1ea5t m\u1ee9c thu l\u00e0 0,5%.<\/span><\/p>\n

2. S\u00fang s\u0103n, s\u00fang d\u00f9ng \u0111\u1ec3 t\u1eadp luy\u1ec7n, thi \u0111\u1ea5u th\u1ec3 thao m\u1ee9c thu l\u00e0 2%.<\/span><\/p>\n

3. T\u00e0u th\u1ee7y, s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y, thuy\u1ec1n, du thuy\u1ec1n, t\u00e0u bay m\u1ee9c thu l\u00e0 1%.<\/span><\/p>\n

4. Xe m\u00e1y m\u1ee9c thu l\u00e0 2%. Ri\u00eang:<\/span><\/p>\n

a) Xe m\u00e1y c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf c\u00e1c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng; th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh; th\u1ecb x\u00e3 n\u01a1i \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh \u0111\u00f3ng tr\u1ee5 s\u1edf n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u v\u1edbi m\u1ee9c l\u00e0 5%.<\/span><\/p>\n

Th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh; th\u1ecb x\u00e3 n\u01a1i \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng \u0111\u00f3ng tr\u1ee5 s\u1edf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, trong \u0111\u00f3: Th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng bao g\u1ed3m\u00a0t\u1ea5t c\u1ea3 c\u00e1c qu\u1eadn, huy\u1ec7n tr\u1ef1c thu\u1ed9c th\u00e0nh ph\u1ed1, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00e1c qu\u1eadn n\u1ed9i th\u00e0nh hay c\u00e1c huy\u1ec7n ngo\u1ea1i th\u00e0nh, \u0111\u00f4 th\u1ecb hay n\u00f4ng th\u00f4n; Th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh v\u00e0 th\u1ecb x\u00e3 n\u01a1i \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh \u0111\u00f3ng tr\u1ee5 s\u1edf bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c ph\u01b0\u1eddng, x\u00e3 thu\u1ed9c th\u00e0nh ph\u1ed1, th\u1ecb x\u00e3, kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 n\u1ed9i th\u00e0nh, n\u1ed9i th\u1ecb hay x\u00e3 ngo\u1ea1i th\u00e0nh, ngo\u1ea1i th\u1ecb.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi xe m\u00e1y n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n th\u1ee9 02 tr\u1edf \u0111i (l\u00e0 xe m\u00e1y \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee7 t\u00e0i s\u1ea3n k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i Vi\u1ec7t Nam th\u00ec l\u1ea7n k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ti\u1ebfp theo \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 l\u1ea7n th\u1ee9 02 tr\u1edf \u0111i) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu l\u00e0 1%.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 t\u00e0i s\u1ea3n \u0111\u00e3 k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi xe m\u00e1y l\u00e0 2%, sau \u0111\u00f3 chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u00ec n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo m\u1ee9c l\u00e0 5%. Tr\u01b0\u1eddng h\u1ee3p xe \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo m\u1ee9c thu 5% th\u00ec c\u00e1c l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp theo n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1edbi m\u1ee9c thu 1%.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi xe m\u00e1y k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i, ch\u1ee7 t\u00e0i s\u1ea3n k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i xu\u1ea5t tr\u00ecnh cho c\u01a1 quan Thu\u1ebf gi\u1ea5y \u0111\u0103ng k\u00fd m\u00f4 t\u00f4, xe m\u00e1y ho\u1eb7c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd xe do C\u00f4ng an c\u1ea5p \u0111\u0103ng k\u00fd tr\u1ea3. \u0110\u1ecba b\u00e0n \u0111\u00e3 k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed l\u1ea7n tr\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u201cN\u01a1i th\u01b0\u1eddng tr\u00fa\u201d, \u201cN\u01a1i \u0110\u0103ng k\u00fd nh\u00e2n kh\u1ea9u th\u01b0\u1eddng tr\u00fa\u201d ho\u1eb7c \u201c\u0110\u1ecba ch\u1ec9\u201d ghi trong gi\u1ea5y \u0111\u0103ng k\u00fd m\u00f4 t\u00f4, xe m\u00e1y ho\u1eb7c gi\u1ea5y khai \u0111\u0103ng k\u00fd xe, gi\u1ea5y khai sang t\u00ean, di chuy\u1ec3n trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd xe v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

V\u00ed d\u1ee5 v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i (trong \u0111\u00f3 \u0111\u1ecba b\u00e0n A l\u00e0 \u0111\u1ecba b\u00e0n trong nh\u00f3m c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh v\u00e0 th\u1ecb x\u00e3 n\u01a1i \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh \u0111\u00f3ng tr\u1ee5 s\u1edf; \u0111\u1ecba b\u00e0n B l\u00e0 c\u00e1c \u0111\u1ecba b\u00e0n kh\u00e1c) nh\u01b0 sau:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p 1: Xe m\u00e1y \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A, l\u1ea7n ti\u1ebfp theo k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 1%.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p 2: Xe m\u00e1y \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A, l\u1ea7n ti\u1ebfp theo k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n B n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 1%.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p 3: Xe m\u00e1y \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n B, l\u1ea7n ti\u1ebfp theo k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 5%.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p 4: Xe m\u00e1y \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n B, l\u1ea7n ti\u1ebfp theo k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n B n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 1%.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p 5: Xe m\u00e1y k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u t\u1ea1i \u0111\u1ecba b\u00e0n B, sau \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n B, l\u1ea7n ti\u1ebfp theo k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 5%.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p 6: Xe m\u00e1y k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u t\u1ea1i \u0111\u1ecba b\u00e0n A ho\u1eb7c \u0111\u1ecba b\u00e0n B, sau \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A, l\u1ea7n ti\u1ebfp theo k\u00ea khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i \u0111\u1ecba b\u00e0n A n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 1%.<\/span><\/p>\n

5. \u00d4t\u00f4, r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 m\u1ee9c thu l\u00e0 2%.<\/span><\/strong><\/p>\n

Ri\u00eang:<\/span><\/p>\n

\u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 tr\u1edf xu\u1ed1ng n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u v\u1edbi m\u1ee9c thu l\u00e0 10%. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u00e1p d\u1ee5ng m\u1ee9c thu cao h\u01a1n cho ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf t\u1ea1i t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng, H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 50% m\u1ee9c quy \u0111\u1ecbnh chung.<\/span><\/p>\n

\u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 tr\u1edf xu\u1ed1ng n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n th\u1ee9 02 tr\u1edf \u0111i v\u1edbi m\u1ee9c thu l\u00e0 2% v\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n qu\u1ed1c.<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n ghi t\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng do c\u01a1 quan \u0111\u0103ng ki\u1ec3m Vi\u1ec7t Nam c\u1ea5p, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 xe \u00f4 t\u00f4 tr\u00ean c\u01a1 s\u1edf:<\/span><\/p>\n

– S\u1ed1 ch\u1ed7 ng\u1ed3i tr\u00ean xe \u00f4t\u00f4 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo thi\u1ebft k\u1ebf c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

– Lo\u1ea1i xe \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p xe nh\u1eadp kh\u1ea9u c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u1ee7a c\u01a1 quan \u0110\u0103ng ki\u1ec3m ghi t\u1ea1i m\u1ee5c \u201cLo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n\u201d c\u1ee7a Gi\u1ea5y ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng xe c\u01a1 gi\u1edbi nh\u1eadp kh\u1ea9u ho\u1eb7c Th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi xe c\u01a1 gi\u1edbi nh\u1eadp kh\u1ea9u do c\u01a1 quan \u0111\u0103ng ki\u1ec3m Vi\u1ec7t Nam c\u1ea5p;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p xe s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trong n\u01b0\u1edbc th\u00ec c\u0103n c\u1ee9 v\u00e0o m\u1ee5c \u201cLo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n\u201d ghi t\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p ho\u1eb7c Phi\u1ebfu ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng xu\u1ea5t x\u01b0\u1edfng d\u00f9ng cho xe c\u01a1 gi\u1edbi.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i m\u1ee5c \u201cLo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n\u201d (lo\u1ea1i xe) c\u1ee7a c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh l\u00e0 xe \u00f4 t\u00f4 t\u1ea3i th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi.<\/span><\/p>\n

C\u01a1 quan C\u00f4ng an c\u1ea5p bi\u1ec3n s\u1ed1 \u0111\u0103ng k\u00fd xe ki\u1ec3m tra lo\u1ea1i xe, n\u1ebfu ph\u00e1t hi\u1ec7n Gi\u1ea5y ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, Th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi xe c\u01a1 gi\u1edbi nh\u1eadp kh\u1ea9u do c\u01a1 quan \u0111\u0103ng ki\u1ec3m Vi\u1ec7t Nam c\u1ea5p ho\u1eb7c Phi\u1ebfu ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng xu\u1ea5t x\u01b0\u1edfng d\u00f9ng cho xe c\u01a1 gi\u1edbi ghi ch\u01b0a \u0111\u00fang lo\u1ea1i xe \u00f4 t\u00f4 t\u1ea3i ho\u1eb7c \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u1eabn \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 xe ch\u01b0a ph\u00f9 h\u1ee3p th\u00ec th\u00f4ng b\u00e1o k\u1ecbp th\u1eddi v\u1edbi c\u01a1 quan \u0110\u0103ng ki\u1ec3m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n tr\u01b0\u1edbc khi c\u1ea5p bi\u1ec3n s\u1ed1. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan \u0110\u0103ng ki\u1ec3m x\u00e1c \u0111\u1ecbnh l\u1ea1i lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n d\u1eabn \u0111\u1ebfn ph\u1ea3i t\u00ednh l\u1ea1i m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec c\u01a1 quan C\u00f4ng an chuy\u1ec3n h\u1ed3 s\u01a1 k\u00e8m t\u00e0i li\u1ec7u x\u00e1c minh sang c\u01a1 quan thu\u1ebf \u0111\u1ec3 ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

6. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i xe \u00f4 t\u00f4 bi\u1ec3n s\u1ed1 ngo\u1ea1i giao, bi\u1ec3n s\u1ed1 n\u01b0\u1edbc ngo\u00e0i v\u00e0 bi\u1ec3n s\u1ed1 qu\u1ed1c t\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 140\/2016\/N\u0110-CP ng\u00e0y 10\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 chuy\u1ec3n nh\u01b0\u1ee3ng cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c t\u1ea1i Vi\u1ec7t Nam (kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh kho\u1ea3n 2, \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 140\/2016\/N\u0110-CP ng\u00e0y 10\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7) th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai, n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1edbi m\u1ee9c thu l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i xe \u00f4 t\u00f4 bi\u1ec3n s\u1ed1 n\u01b0\u1edbc ngo\u00e0i m\u00e0 ch\u1ee7 xe l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 140\/2016\/N\u0110-CP ng\u00e0y 10\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7) \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo m\u1ee9c thu l\u1ea7n \u0111\u1ea7u, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c t\u1ea1i Vi\u1ec7t Nam th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng theo m\u1ee9c thu 2%.<\/span><\/p>\n

7. \u0110\u1ed1i v\u1edbi v\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c thay th\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec \u00e1p d\u1ee5ng m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, 4, 5, 6 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

8. X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u1ed9p ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n\n\n\n
S\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p (\u0111\u1ed3ng)<\/span><\/td>\n=<\/span><\/td>\nGi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (\u0111\u1ed3ng)<\/span><\/td>\nx<\/span><\/td>\nM\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo t\u1ef7 l\u1ec7 (%)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y kh\u1ed1ng ch\u1ebf t\u1ed1i \u0111a l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng\/1 t\u00e0i s\u1ea3n\/1 l\u1ea7n tr\u01b0\u1edbc b\u1ea1, tr\u1eeb \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 tr\u1edf xu\u1ed1ng, t\u00e0u bay, du thuy\u1ec1n.<\/span><\/p>\n

\u0110i\u1ec1u 5. Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/strong><\/span><\/p>\n

Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 140\/2016\/N\u0110-CP ng\u00e0y 10\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

1. Nh\u00e0, \u0111\u1ea5t l\u00e0 tr\u1ee5 s\u1edf c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1, c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c v\u00e0 nh\u00e0 \u1edf c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1, c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

Tr\u1ee5 s\u1edf c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 l\u00e0 nh\u1eefng t\u00f2a nh\u00e0 ho\u1eb7c c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a t\u00f2a nh\u00e0 v\u00e0 ph\u1ea7n \u0111\u1ea5t tr\u1ef1c thu\u1ed9c t\u00f2a nh\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch ch\u00ednh th\u1ee9c c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao bao g\u1ed3m\u00a0c\u1ea3 nh\u00e0 \u1edf v\u00e0 ph\u1ea7n \u0111\u1ea5t k\u00e8m theo nh\u00e0 \u1edf c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan), c\u01a1 quan l\u00e3nh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb d\u00e0nh cho c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

2. T\u00e0i s\u1ea3n (tr\u1eeb nh\u00e0, \u0111\u1ea5t) c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i sau \u0111\u00e2y:<\/span><\/p>\n

a) C\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1, c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng c\u00e1c c\u01a1 quan c\u1ee7a Li\u00ean h\u1ee3p qu\u1ed1c;<\/span><\/p>\n

b) Vi\u00ean ch\u1ee9c ngo\u1ea1i giao, vi\u00ean ch\u1ee9c l\u00e3nh s\u1ef1, nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh k\u1ef9 thu\u1eadt c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 n\u01b0\u1edbc ngo\u00e0i, th\u00e0nh vi\u00ean c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c v\u00e0 th\u00e0nh vi\u00ean c\u1ee7a gia \u0111\u00ecnh h\u1ecd bao g\u1ed3m\u00a0v\u1ee3 ho\u1eb7c ch\u1ed3ng v\u00e0 con ch\u01b0a \u0111\u1ee7 18 tu\u1ed5i c\u00f9ng s\u1ed1ng chung trong gia \u0111\u00ecnh kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c B\u1ed9 Ngo\u1ea1i giao Vi\u1ec7t Nam c\u1ea5p ch\u1ee9ng minh th\u01b0 ngo\u1ea1i giao ho\u1eb7c ch\u1ee9ng minh th\u01b0 c\u00f4ng v\u1ee5;<\/span><\/p>\n

c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00e1c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i \u0111i\u1ec3m a, b kho\u1ea3n n\u00e0y nh\u01b0 c\u01a1 quan \u0110\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf li\u00ean ch\u00ednh ph\u1ee7 ngo\u00e0i h\u1ec7 th\u1ed1ng Li\u00ean hi\u1ec7p qu\u1ed1c, c\u01a1 quan \u0110\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7, c\u00e1c \u0111o\u00e0n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, th\u00e0nh vi\u00ean c\u1ee7a c\u01a1 quan v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo c\u00e1c cam k\u1ebft 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.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \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 c\u00f3 quy \u0111\u1ecbnh mi\u1ec5n ho\u1eb7c kh\u00f4ng thu, n\u1ebfu quy \u0111\u1ecbnh kh\u00f4ng thu ho\u1eb7c mi\u1ec5n thu ph\u00ed, l\u1ec7 ph\u00ed (n\u00f3i chung) ho\u1eb7c l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u00f3i ri\u00eang), \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u00eda Vi\u1ec7t Nam th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n (ho\u1eb7c Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n) l\u00e0 ph\u00eda Vi\u1ec7t Nam c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thu\u1ed9c Ch\u01b0\u01a1ng tr\u00ecnh, D\u1ef1 \u00e1n \u0111\u00e3 k\u00fd k\u1ebft.<\/span><\/p>\n

3. \u0110\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao ho\u1eb7c cho thu\u00ea s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch sau \u0111\u00e2y:<\/span><\/p>\n

a) S\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai;<\/span><\/p>\n

b) Th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n; nghi\u00ean c\u1ee9u khoa h\u1ecdc theo gi\u1ea5y ph\u00e9p ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

c) \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng (kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ea5t trong hay ngo\u00e0i khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t), \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng. C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 kinh doanh cho thu\u00ea ho\u1eb7c t\u1ef1 s\u1eed d\u1ee5ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t ho\u1eb7c cho thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ho\u1eb7c x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, nh\u00e0 khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 kinh doanh cho thu\u00ea ho\u1eb7c t\u1ef1 s\u1eed d\u1ee5ng th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

4. \u0110\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao, cho thu\u00ea ho\u1eb7c \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n v\u00e0 l\u00e0m mu\u1ed1i.<\/span><\/p>\n

5. \u0110\u1ea5t n\u00f4ng nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i quy\u1ec1n s\u1eed d\u1ee5ng gi\u1eefa c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n trong c\u00f9ng x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n \u0111\u1ec3 thu\u1eadn l\u1ee3i cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/span><\/p>\n

6. \u0110\u1ea5t n\u00f4ng nghi\u1ec7p do h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n t\u1ef1 khai hoang ph\u00f9 h\u1ee3p v\u1edbi quy ho\u1ea1ch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, kh\u00f4ng c\u00f3 tranh ch\u1ea5p m\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

7. \u0110\u1ea5t thu\u00ea c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m ho\u1eb7c thu\u00ea c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p.<\/span><\/p>\n

8. Nh\u00e0, \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u1ed9ng \u0111\u1ed3ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00f4n gi\u00e1o, c\u01a1 s\u1edf t\u00edn ng\u01b0\u1ee1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 159, \u0110i\u1ec1u 160 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng, bao g\u1ed3m:<\/span><\/p>\n

a) \u0110\u1ea5t c\u00f3 c\u00f4ng tr\u00ecnh l\u00e0 ch\u00f9a, nh\u00e0 th\u1edd, th\u00e1nh th\u1ea5t, th\u00e1nh \u0111\u01b0\u1eddng, ni\u1ec7m ph\u1eadt \u0111\u01b0\u1eddng, tu vi\u1ec7n, tr\u01b0\u1eddng \u0111\u00e0o t\u1ea1o ri\u00eang c\u1ee7a t\u00f4n gi\u00e1o, tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c t\u00f4n gi\u00e1o, c\u00e1c c\u01a1 s\u1edf kh\u00e1c c\u1ee7a t\u00f4n gi\u00e1o;<\/span><\/p>\n

b) \u0110\u1ea5t c\u00f3 c\u00f4ng tr\u00ecnh l\u00e0 \u0111\u00ecnh, \u0111\u1ec1n, mi\u1ebfu, am.<\/span><\/p>\n

9. \u0110\u1ea5t l\u00e0m ngh\u0129a trang, ngh\u0129a \u0111\u1ecba.<\/span><\/p>\n

10. Nh\u00e0, \u0111\u1ea5t nh\u1eadn th\u1eeba k\u1ebf ho\u1eb7c l\u00e0 qu\u00e0 t\u1eb7ng gi\u1eefa: v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau nay \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/span><\/p>\n

11. Nh\u00e0 \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp th\u00f4ng qua h\u00ecnh th\u1ee9c ph\u00e1t tri\u1ec3n nh\u00e0 \u1edf ri\u00eang l\u1ebb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf.<\/span><\/p>\n

12. T\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu cho b\u00ean thu\u00ea khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n thu\u00ea th\u00f4ng qua vi\u1ec7c nh\u01b0\u1ee3ng, b\u00e1n t\u00e0i s\u1ea3n cho thu\u00ea th\u00ec b\u00ean thu\u00ea \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1; tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh mua t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 sau \u0111\u00f3 cho ch\u00ednh \u0111\u01a1n v\u1ecb b\u00e1n t\u00e0i s\u1ea3n thu\u00ea l\u1ea1i th\u00ec c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi h\u1ea1n cho thu\u00ea t\u00e0i ch\u00ednh, b\u00ean thu\u00ea chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (b\u00ean th\u1ee9 ba) m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh v\u1edbi b\u00ean th\u1ee9 ba th\u00ec b\u00ean th\u1ee9 ba ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n thu\u00ea.<\/span><\/p>\n

13. Nh\u00e0, \u0111\u1ea5t, t\u00e0i s\u1ea3n \u0111\u1eb7c bi\u1ec7t, t\u00e0i s\u1ea3n chuy\u00ean d\u00f9ng, t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0:<\/span><\/p>\n

a) C\u00e1c lo\u1ea1i nh\u00e0, \u0111\u1ea5t chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

b) T\u00e0u thu\u1ef7, thuy\u1ec1n, \u00f4t\u00f4, xe g\u1eafn m\u00e1y thu\u1ed9c danh m\u1ee5c t\u00e0i s\u1ea3n \u0111\u1eb7c bi\u1ec7t ho\u1eb7c t\u00e0i s\u1ea3n chuy\u00ean d\u00f9ng, t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 v\u00e0o m\u1ee5c \u0111\u00edch qu\u1ed1c ph\u00f2ng, an ninh \u0111\u01b0\u1ee3c B\u1ed9 Qu\u1ed1c ph\u00f2ng ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p c\u1ee7a B\u1ed9 Qu\u1ed1c ph\u00f2ng ho\u1eb7c B\u1ed9 C\u00f4ng an ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a B\u1ed9 C\u00f4ng an c\u1ea5p gi\u1ea5y \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n.<\/span><\/p>\n

14. Nh\u00e0, \u0111\u1ea5t thu\u1ed9c t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc d\u00f9ng l\u00e0m tr\u1ee5 s\u1edf c\u01a1 quan c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

15. Nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng (k\u1ec3 c\u1ea3 nh\u00e0, \u0111\u1ea5t mua b\u1eb1ng ti\u1ec1n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3) khi nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i nh\u00e0, \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb thu h\u1ed3i nh\u00e0, \u0111\u1ea5t \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p, ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u1eb7c \u0111\u00e3 kh\u1ea5u tr\u1eeb l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p khi t\u00ednh ti\u1ec1n b\u1ed3i th\u01b0\u1eddng nh\u00e0 \u0111\u1ea5t b\u1ecb thu h\u1ed3i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).<\/span><\/p>\n

16. T\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng khi \u0111\u0103ng k\u00fd l\u1ea1i quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam d\u00e2n ch\u1ee7 c\u1ed9ng h\u00f2a, Ch\u00ednh ph\u1ee7 c\u00e1ch m\u1ea1ng l\u00e2m th\u1eddi C\u1ed9ng h\u00f2a mi\u1ec1n Nam Vi\u1ec7t Nam, Nh\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thu\u1ed9c ch\u1ebf \u0111\u1ed9 c\u0169 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, nay \u0111\u1ed5i gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng m\u1edbi m\u00e0 kh\u00f4ng thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng nh\u01b0ng c\u00f2n ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u1eb7c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh);<\/span><\/p>\n

b) T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n h\u00f3a th\u00e0nh s\u1edf h\u1eefu c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/span><\/p>\n

c) T\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng c\u1ee7a h\u1ed9 gia \u0111\u00ecnh do m\u1ed9t ng\u01b0\u1eddi trong h\u1ed9 gia \u0111\u00ecnh \u0111\u1ee9ng t\u00ean (bao g\u1ed3m c\u1ea3 \u0111\u1ed3ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n), khi ph\u00e2n chia t\u00e0i s\u1ea3n \u0111\u00f3 cho c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd l\u1ea1i;<\/span><\/p>\n

Th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh ph\u1ea3i l\u00e0 ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh v\u00e0 c\u00f9ng h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa v\u1edbi ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng.<\/span><\/p>\n

d) T\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng do gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb m\u1ea5t, r\u00e1ch n\u00e1t, \u1ed1, nh\u00f2e, h\u01b0 h\u1ecfng. C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi c\u00f3 \u0111\u1ec1 ngh\u1ecb;<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p khi c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch di\u1ec7n t\u00edch \u0111\u1ea5t t\u0103ng th\u00eam nh\u01b0ng ranh gi\u1edbi c\u1ee7a th\u1eeda \u0111\u1ea5t kh\u00f4ng thay \u0111\u1ed5i th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t t\u0103ng th\u00eam;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i ranh gi\u1edbi th\u1eeda \u0111\u1ea5t so v\u1edbi gi\u1ea5y ch\u1ee9ng nh\u1eadn s\u1edf h\u1eefu, s\u1eed d\u1ee5ng c\u0169 d\u1eabn \u0111\u1ebfn ph\u00e1t sinh t\u0103ng di\u1ec7n t\u00edch \u0111\u1ea5t th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i ranh gi\u1edbi th\u1eeda \u0111\u1ea5t so v\u1edbi gi\u1ea5y ch\u1ee9ng nh\u1eadn s\u1edf h\u1eefu, s\u1eed d\u1ee5ng c\u0169 nh\u01b0ng ph\u00e1t sinh gi\u1ea3m di\u1ec7n t\u00edch \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

e) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u1ea3i chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 140\/2016\/N\u0110-CP ng\u00e0y 10\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/p>\n

17. T\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1) chuy\u1ec3n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, x\u00e3 vi\u00ean h\u1ee3p t\u00e1c x\u00e3 \u0111em t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, h\u1ee3p t\u00e1c x\u00e3 ho\u1eb7c khi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, h\u1ee3p t\u00e1c x\u00e3 gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e2n chia ho\u1eb7c r\u00fat v\u1ed1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00e0nh vi\u00ean t\u00e0i s\u1ea3n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00e0nh vi\u00ean \u0111\u00e3 g\u00f3p tr\u01b0\u1edbc \u0111\u00e2y;<\/span><\/p>\n

b) T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111i\u1ec1u \u0111\u1ed9ng trong n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3 ho\u1eb7c c\u01a1 quan, \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n trong n\u1ed9i b\u1ed9 m\u1ed9t c\u01a1 quan, \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n kinh t\u1ebf \u0111\u1ed9c l\u1eadp ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n kinh t\u1ebf \u0111\u1ed9c l\u1eadp v\u1edbi nhau theo ph\u01b0\u01a1ng th\u1ee9c mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng, trao \u0111\u1ed5i ho\u1eb7c \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n gi\u1eefa c\u01a1 quan, \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n n\u00e0y v\u1edbi c\u01a1 quan, \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n kh\u00e1c (\u0111\u1ed1i v\u1edbi h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p) th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

18. T\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c chia hay g\u00f3p do chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, \u0111\u1ed5i t\u00ean t\u1ed5 ch\u1ee9c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i t\u00ean \u0111\u1ed3ng th\u1eddi \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n, t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ch\u1ee7 t\u00e0i s\u1ea3n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, bao g\u1ed3m:<\/span><\/p>\n

a) \u0110\u1ed5i t\u00ean \u0111\u1ed3ng th\u1eddi thay \u0111\u1ed5i to\u00e0n b\u1ed9 c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp (\u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp) ho\u1eb7c thay \u0111\u1ed5i to\u00e0n b\u1ed9 c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u1ea7n \u0111\u1ea7u (\u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00f4ng c\u00f3 c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp) ho\u1eb7c to\u00e0n b\u1ed9 th\u00e0nh vi\u00ean c\u00f4ng ty (\u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c) ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 187 Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13 ng\u00e0y 26\/11\/2014).<\/span><\/p>\n

b) \u0110\u1ed5i t\u00ean v\u00e0 chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i: \u0111i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 196 (C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n theo ph\u01b0\u01a1ng th\u1ee9c b\u00e1n to\u00e0n b\u1ed9 v\u1ed1n g\u00f3p cho m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c); \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 197 (C\u00f4ng ty c\u1ed5 ph\u1ea7n chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean theo ph\u01b0\u01a1ng th\u1ee9c m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 c\u1ed5 \u0111\u00f4ng nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a t\u1ea5t c\u1ea3 c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty); \u0111i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 198 (C\u00f4ng ty c\u1ed5 ph\u1ea7n chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n theo ph\u01b0\u01a1ng th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c g\u00f3p v\u1ed1n); \u0110i\u1ec1u 199 c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i t\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u00e0nh C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n \u0111\u00e3 l\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i l\u00e0m ch\u1ee7.<\/span><\/p>\n

19. T\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i quy\u1ec1n s\u1edf h\u1eefu s\u1eed d\u1ee5ng do chuy\u1ec3n \u0111\u1ebfn \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c m\u00e0 kh\u00f4ng thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n.<\/span><\/p>\n

20. Nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, nh\u00e0 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 mang t\u00ednh ch\u1ea5t nh\u00e2n \u0111\u1ea1o, k\u1ec3 c\u1ea3 \u0111\u1ea5t k\u00e8m theo nh\u00e0 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00ean ng\u01b0\u1eddi \u0111\u01b0\u1ee3c t\u1eb7ng.<\/span><\/p>\n

21. Xe c\u1ee9u h\u1ecfa, xe c\u1ee9u th\u01b0\u01a1ng, xe chi\u1ebfu ch\u1ee5p X-quang, xe c\u1ee9u h\u1ed9 (bao g\u1ed3m c\u1ea3 xe k\u00e9o xe, xe ch\u1edf xe); xe ch\u1edf r\u00e1c, xe phun n\u01b0\u1edbc, xe t\u01b0\u1edbi n\u01b0\u1edbc, xe xi t\u00e9c phun n\u01b0\u1edbc, xe qu\u00e9t \u0111\u01b0\u1eddng, xe h\u00fat h\u1ea7m c\u1ea7u, xe h\u00fat b\u1ee5i; xe chuy\u00ean d\u00f9ng cho th\u01b0\u01a1ng binh, b\u1ec7nh binh, ng\u01b0\u1eddi t\u00e0n t\u1eadt \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu t\u00ean th\u01b0\u01a1ng binh, b\u1ec7nh binh, ng\u01b0\u1eddi t\u00e0n t\u1eadt.<\/span><\/p>\n

C\u00e1c lo\u1ea1i xe n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 xe c\u00f3 l\u1eafp \u0111\u1eb7t c\u00e1c thi\u1ebft b\u1ecb \u0111\u1ed3ng b\u1ed9 chuy\u00ean d\u00f9ng, nh\u01b0: b\u1ed3n chuy\u00ean d\u00f9ng ch\u1ee9a n\u01b0\u1edbc ho\u1eb7c h\u00f3a ch\u1ea5t v\u00e0 v\u1edbi phun (\u0111\u1ed1i v\u1edbi xe c\u1ee9u ho\u1ea3, xe phun n\u01b0\u1edbc, xe t\u01b0\u1edbi n\u01b0\u1edbc, xe xi t\u00e9c phun n\u01b0\u1edbc), b\u0103ng ca, c\u00f2i \u1ee7 (\u0111\u1ed1i v\u1edbi xe c\u1ee9u th\u01b0\u01a1ng), g\u1eafn c\u00e1c thi\u1ebft b\u1ecb ch\u1ee5p X-quang (\u0111\u1ed1i v\u1edbi xe chi\u1ebfu ch\u1ee5p X- quang), th\u00f9ng \u00e9p r\u00e1c ho\u1eb7c c\u00e1c b\u1ed9 ph\u1eadn c\u1ea7n c\u1ea9u, m\u00e1y c\u1ea9u, x\u00fac r\u00e1c (\u0111\u1ed1i v\u1edbi xe ch\u1edf r\u00e1c)…, xe ba b\u00e1nh g\u1eafn m\u00e1y (\u0111\u1ed1i v\u1edbi xe chuy\u00ean d\u00f9ng cho th\u01b0\u01a1ng binh, b\u1ec7nh binh, ng\u01b0\u1eddi t\u00e0n t\u1eadt).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c xe n\u00e0y \u0111\u01b0\u1ee3c c\u1ea3i t\u1ea1o theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00e0nh c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n: xe v\u1eadn t\u1ea3i h\u00e0ng h\u00f3a, xe v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, xe \u00f4 t\u00f4 con, xe m\u00f4 t\u00f4 hai b\u00e1nh, xe m\u00f4 t\u00f4 ba b\u00e1nh, xe g\u1eafn m\u00e1y c\u00e1c lo\u1ea1i, th\u00ec kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, \u0111\u1ec1u ph\u1ea3i ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n v\u1edbi c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

22. T\u00e0u bay c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd, b\u01b0u g\u1eedi.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u00e0u bay \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng l\u00e0m ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng c\u00e1 nh\u00e2n th\u00ec thu\u1ed9c di\u1ec7n ph\u1ea3i ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

23. T\u00e0u, thuy\u1ec1n \u0111\u00e1nh b\u1eaft th\u1ee7y, h\u1ea3i s\u1ea3n.<\/span><\/p>\n

24. V\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c thay th\u1ebf ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i trong th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh.<\/span><\/p>\n

25. Nh\u00e0 x\u01b0\u1edfng c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, bao g\u1ed3m c\u1ea3 nh\u00e0 b\u1ea3o v\u1ec7, nh\u00e0 \u0111i\u1ec1u h\u00e0nh, nh\u00e0 \u0111\u1ec3 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh; nh\u00e0 kho, nh\u00e0 \u0103n, nh\u00e0 \u0111\u1ec3 xe c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

26. Nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 ngh\u00e8o; nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u1edf c\u00e1c x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n thu\u1ed9c v\u00f9ng kh\u00f3 kh\u0103n, T\u00e2y Nguy\u00ean; nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u1edf c\u00e1c x\u00e3 thu\u1ed9c Ch\u01b0\u01a1ng tr\u00ecnh ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i c\u00e1c x\u00e3 \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, mi\u1ec1n n\u00fai, v\u00f9ng s\u00e2u, v\u00f9ng xa. Trong \u0111\u00f3:<\/span><\/p>\n

– H\u1ed9 ngh\u00e8o l\u00e0 h\u1ed9 gia \u0111\u00ecnh m\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 h\u1ed9 ngh\u00e8o do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ho\u1eb7c \u0111\u01b0\u1ee3c \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n (c\u1ea5p x\u00e3) n\u01a1i c\u01b0 tr\u00fa x\u00e1c nh\u1eadn l\u00e0 h\u1ed9 ngh\u00e8o theo quy \u0111\u1ecbnh v\u1ec1 chu\u1ea9n ngh\u00e8o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

– H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 l\u00e0 c\u00e1c c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 gia \u0111\u00ecnh, trong \u0111\u00f3 v\u1ee3 ho\u1eb7c ch\u1ed3ng ho\u1eb7c c\u1ea3 hai v\u1ee3 ch\u1ed3ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1.<\/span><\/p>\n

– V\u00f9ng kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh Danh m\u1ee5c c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh thu\u1ed9c v\u00f9ng kh\u00f3 kh\u0103n.<\/span><\/p>\n

27. T\u00e0u th\u1ee7y, thuy\u1ec1n kh\u00f4ng c\u00f3 \u0111\u1ed9ng c\u01a1, tr\u1ecdng t\u1ea3i to\u00e0n ph\u1ea7n \u0111\u1ebfn 15 t\u1ea5n; t\u00e0u th\u1ee7y, thuy\u1ec1n c\u00f3 \u0111\u1ed9ng c\u01a1 t\u1ed5ng c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh \u0111\u1ebfn 15 s\u1ee9c ng\u1ef1a; t\u00e0u th\u1ee7y, thuy\u1ec1n c\u00f3 s\u1ee9c ch\u1edf ng\u01b0\u1eddi \u0111\u1ebfn 12 ng\u01b0\u1eddi; t\u00e0u th\u1ee7y, thuy\u1ec1n ch\u1edf kh\u00e1ch t\u1ed1c \u0111\u1ed9 cao v\u00e0 t\u00e0u th\u1ee7y, thuy\u1ec1n v\u1eadn t\u1ea3i c\u00f4ng-ten-n\u01a1 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c giao th\u00f4ng v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n

C\u00e1c ph\u01b0\u01a1ng ti\u1ec7n n\u00eau tr\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt giao th\u00f4ng \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh (k\u1ec3 c\u1ea3 v\u1ecf v\u00e0 t\u1ed5ng th\u00e0nh m\u00e1y t\u01b0\u01a1ng \u1ee9ng l\u1eafp thay th\u1ebf v\u00e0o c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n n\u00e0y).<\/span><\/p>\n

T\u00e0u th\u1ee7y, thuy\u1ec1n ch\u1edf kh\u00e1ch t\u1ed1c \u0111\u1ed9 cao v\u00e0 t\u00e0u th\u1ee7y, thuy\u1ec1n v\u1eadn t\u1ea3i c\u00f4ng-ten-n\u01a1 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c giao th\u00f4ng v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y n\u1ed9i \u0111\u1ecba do c\u01a1 quan \u0111\u0103ng ki\u1ec3m Vi\u1ec7t Nam c\u1ea5p, c\u1ee5 th\u1ec3:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi \u201cT\u00e0u ch\u1edf kh\u00e1ch t\u1ed1c \u0111\u1ed9 cao\u201d<\/span><\/p>\n

+ T\u1ea1i m\u1ee5c \u201cc\u00f4ng d\u1ee5ng\u201d: ghi l\u00e0 t\u00e0u kh\u00e1ch;<\/span><\/p>\n

+ T\u1ea1i m\u1ee5c \u201cCh\u1ee9ng nh\u1eadn ph\u01b0\u01a1ng ti\u1ec7n c\u00f3 \u0111\u1eb7c t\u00ednh k\u1ef9 thu\u1eadt v\u00e0 ng\u0103n ng\u1eeba \u00f4 nhi\u1ec5m \u0111\u01b0\u1ee3c ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn n\u00e0y c\u00f3 tr\u1ea1ng th\u00e1i k\u1ef9 thu\u1eadt th\u1ecfa m\u00e3n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a quy ph\u1ea1m, quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c trao c\u1ea5p\u201d: d\u1ea5u hi\u1ec7u c\u1ea5p t\u00e0u VRH HSC; VRM HSC; Ho\u1eb7c t\u1ea1i m\u1ee5c \u201cKh\u1ea3 n\u0103ng khai th\u00e1c\u201d: c\u00f3 th\u1ec3 hi\u1ec7n t\u1ed1c \u0111\u1ed9 c\u1ee7a t\u00e0u t\u1eeb 30 km\/h tr\u1edf l\u00ean.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi \u201cT\u00e0u v\u1eadn t\u1ea3i c\u00f4ng-ten-n\u01a1\u201d t\u1ea1i m\u1ee5c c\u00f4ng d\u1ee5ng: ghi l\u00e0 \u201cch\u1edf c\u00f4ng te n\u01a1\u201d ho\u1eb7c \u201cch\u1edf container\u201d<\/span><\/p>\n

28. Nh\u00e0, \u0111\u1ea5t c\u1ee7a c\u00e1c c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a trong c\u00e1c 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 d\u1ee5c th\u1ec3 thao; m\u00f4i tr\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span><\/p>\n

C\u00e1c c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

29. Nh\u00e0, \u0111\u1ea5t c\u1ee7a c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o; y t\u1ebf; v\u0103n h\u00f3a; th\u1ec3 d\u1ee5c th\u1ec3 thao; khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; m\u00f4i tr\u01b0\u1eddng; x\u00e3 h\u1ed9i; d\u00e2n s\u1ed1, gia \u0111\u00ecnh, b\u1ea3o v\u1ec7 ch\u0103m s\u00f3c tr\u1ebb em theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 28 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

C\u00e1c c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o; y t\u1ebf; v\u0103n h\u00f3a; th\u1ec3 d\u1ee5c th\u1ec3 thao; khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; m\u00f4i tr\u01b0\u1eddng; x\u00e3 h\u1ed9i; d\u00e2n s\u1ed1, gia \u0111\u00ecnh, b\u1ea3o v\u1ec7 ch\u0103m s\u00f3c tr\u1ebb em \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

30. Nh\u00e0, \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch nghi\u00ean c\u1ee9u khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

31. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch.<\/span><\/p>\n

Xe bu\u00fdt v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 xe bu\u00fdt s\u1eed d\u1ee5ng kh\u00ed h\u00f3a l\u1ecfng, kh\u00ed thi\u00ean nhi\u00ean, \u0111i\u1ec7n thay th\u1ebf x\u0103ng, d\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 3 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 13\/2015\/Q\u0110-TTg ng\u00e0y 05\/05\/2013 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i m\u1ee5c s\u1eed d\u1ee5ng nhi\u00ean li\u1ec7u ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn ki\u1ec3m \u0111\u1ecbnh an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng xe c\u01a1 gi\u1edbi do c\u01a1 quan \u0111\u0103ng ki\u1ec3m Vi\u1ec7t Nam c\u1ea5p v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 13\/2015\/Q\u0110-TTg ng\u00e0y 05\/05\/2013 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt.<\/span><\/p>\n

\u0110i\u1ec1u 6. Khai, thu, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/strong><\/span><\/h2>\n

1. L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 140\/2016\/N\u0110-CP ng\u00e0y 10\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 140\/2016\/N\u0110-CP ng\u00e0y 10\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y) cho c\u01a1 quan Thu\u1ebf khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i d\u00f9ng ch\u1ee9ng th\u01b0 s\u1ed1 ho\u1eb7c m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed \u0111\u1ec3 x\u00e1c th\u1ef1c g\u1eedi h\u1ed3 s\u01a1. T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 b\u1ea3n theo M\u1eabu s\u1ed1 01 v\u00e0 h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 140\/2016\/N\u0110-CP ng\u00e0y 10\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

3. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, \u0111\u1ea5t: H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u1ed9p t\u1ea1i c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u1ec1 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c: H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng (Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng l\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa \u0111\u1ed1i v\u1edbi ch\u1ee7 t\u00e0i s\u1ea3n l\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n; n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u1ed1i v\u1edbi ch\u1ee7 t\u00e0i s\u1ea3n l\u00e0 t\u1ed5 ch\u1ee9c).<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00ec h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

4. C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed. Th\u1eddi h\u1ea1n ra th\u00f4ng b\u00e1o v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, vi\u1ec7c l\u1eadp v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4, kho\u1ea3n 5 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 140\/2016\/N\u0110-CP ng\u00e0y 10\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

\u0110i\u1ec1u 7. Hi\u1ec7u l\u1ef1c thi<\/strong> h\u00e0nh<\/strong><\/span><\/h2>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017; thay th\u1ebf kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 thay th\u1ebf c\u00e1c Th\u00f4ng t\u01b0 sau:<\/span><\/p>\n

a) Th\u00f4ng t\u01b0 s\u1ed1 124\/2011\/TT-BTC ng\u00e0y 31\/8\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/span><\/p>\n

b) Th\u00f4ng t\u01b0 s\u1ed1 34\/2013\/TT-BTC ng\u00e0y 28\/3\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 124\/2011\/TT-BTC ng\u00e0y 31\/8\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/span><\/p>\n

c) Th\u00f4ng t\u01b0 s\u1ed1 140\/2013\/TT-BTC ng\u00e0y 14\/10\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 34\/2013\/TT-BTC ng\u00e0y 28\/3\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/span><\/p>\n

d) Th\u00f4ng t\u01b0 s\u1ed1 140\/2015\/TT-BTC ng\u00e0y 03\/9\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 124\/2011\/TT-BTC ng\u00e0y 31\/8\/2011 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/span><\/p>\n

\u0111) Th\u00f4ng t\u01b0 s\u1ed1 75\/2016\/TT-BTC ng\u00e0y 24\/5\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 34\/2013\/TT-BTC ng\u00e0y 28\/3\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 124\/2011\/TT-BTC ng\u00e0y 31\/8\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

2. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf.<\/span><\/p>\n

3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, 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 xem x\u00e9t, gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/em><\/strong>– V\u0103n ph\u00f2ng TW 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 Qu\u1ed1c h\u1ed9i;<\/span>
\n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n – V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<\/span>
\n – Vi\u1ec7n Ki\u1ec3m s\u00e1t NDTC;<\/span>
\n – Ban N\u1ed9i ch\u00ednh trung \u01b0\u01a1ng;<\/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 TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n – 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;<\/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 – Website Ch\u00ednh ph\u1ee7;<\/span>
\n – Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n – L\u01b0u: VT, TCT (VT, CS).<\/span><\/td>\n		\n

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

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0M\u1eddi c\u00e1c b\u1ea1n t\u1ea3i th\u00f4ng t\u01b0 t\u1ea1i ph\u1ea7n “T\u1ea3i file”<\/span><\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\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: 301\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016   TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN V\u1ec0 L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0 C\u0103n c\u1ee9 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed s\u1ed1 97\/2015\/QH13 ng\u00e0y 25\/11\/2015; C\u0103n c\u1ee9 Lu\u1eadt..<\/p>\n","protected":false},"author":7,"featured_media":29251,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4057,4058],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29248"}],"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=29248"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29248\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29251"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29248"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}