{"id":31333,"date":"2017-11-22T00:45:22","date_gmt":"2017-11-22T00:45:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31333"},"modified":"2017-11-20T03:33:41","modified_gmt":"2017-11-20T03:33:41","slug":"nghi-dinh-91-2014-nd-cp-sua-doi-bo-sung-nghi-dinh-quy-dinh-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31333","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 91\/2014\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh thu\u1ebf"},"content":{"rendered":"\n\n\n\n
\n

CH\u00cdNH PH\u1ee6
\n——-<\/b><\/span><\/p>\n<\/td>\n

\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—————<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 91\/2014\/N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U T\u1ea0I C\u00c1C NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH V\u1ec0 THU\u1ebe<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c\u00a0Ch\u00ednh ph\u1ee7\u00a0ng\u00e0y 25\u00a0th\u00e1ng\u00a012 n\u0103m 2001;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29\u00a0th\u00e1ng\u00a011 n\u0103m 2006; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n\u00a0l\u00fd\u00a0thu\u1ebf ng\u00e0y 20\u00a0th\u00e1ng\u00a011 n\u0103m 2012;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ng\u00e0y 21 th\u00e1ng 11 n\u0103m 2007; Lu\u1eadt s\u1eeda \u0111\u1ed5i,\u00a0b\u1ed5 sung\u00a0m\u1ed9t\u00a0s\u1ed1\u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ng\u00e0y 22\u00a0th\u00e1ng\u00a011 n\u0103m 2012;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03\u00a0th\u00e1ng\u00a06 n\u0103m 2008; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/span><\/i><\/span><\/p>\n

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

Ch\u00ednh ph\u1ee7<\/span><\/i>\u00a0ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/span><\/i><\/span><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/b>218\/2013\/N\u0110-CP\u00a0ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/b><\/span><\/p>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/span>\u0110i\u1ec3m m Kho\u1ea3n 2 \u0110i\u1ec1u 3\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201cm) Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 g\u00f3p v\u1ed1n, \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u1ed5 ph\u1ea7n h\u00f3a, s\u1eafp x\u1ebfp, \u0111\u1ed5i m\u1edbi doanh nghi\u1ec7p do nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100 % v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/p>\n

Doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i khi x\u00e1c\u00a0\u0111\u1ecbnh\u00a0chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/span>Kho\u1ea3n 3 \u0110i\u1ec1u 4\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c3. Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong th\u1eddi gian th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 doanh thu t\u1eeb th\u1ef1c hi\u1ec7n\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng \u1edf Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 doanh thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m; thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m trong th\u1eddi gian s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d.<\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/span>Kho\u1ea3n 9 \u0110i\u1ec1u 4\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c9. Thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng cho ng\u01b0\u1eddi ngh\u00e8o v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00e1c c\u1ee7a Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i; thu nh\u1eadp c\u1ee7a C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu do th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc: Qu\u1ef9 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c B\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi, Qu\u1ef9 B\u1ea3o hi\u1ec3m Y t\u1ebf, Qu\u1ef9 h\u1ed7 tr\u1ee3 h\u1ecdc ngh\u1ec1, Qu\u1ef9 h\u1ed7 tr\u1ee3 vi\u1ec7c l\u00e0m ngo\u00e0i n\u01b0\u1edbc thu\u1ed9c B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i, Qu\u1ef9 h\u1ed7 tr\u1ee3 n\u00f4ng d\u00e2n, Qu\u1ef9 tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd Vi\u1ec7t Nam, Qu\u1ef9 vi\u1ec5n th\u00f4ng c\u00f4ng \u00edch, Qu\u1ef9\u00a0\u0111\u1ea7u t\u01b0\u00a0ph\u00e1t tri\u1ec3n \u0111\u1ecba ph\u01b0\u01a1ng, Qu\u1ef9 B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng Vi\u1ec7t Nam, Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n H\u1ee3p t\u00e1c x\u00e3, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u1ee5 n\u1eef ngh\u00e8o, Qu\u1ef9 b\u1ea3o h\u1ed9 c\u00f4ng d\u00e2n v\u00e0 ph\u00e1p nh\u00e2n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, Qu\u1ef9 ph\u00e1t tri\u1ec3n nh\u00e0, Qu\u1ef9\u00a0ph\u00e1t tri\u1ec3n\u00a0doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7\u00a0qu\u1ed1c\u00a0gia, Qu\u1ef9 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 qu\u1ed1c gia, thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t v\u00e0 qu\u1ef9 kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn do Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d.<\/span><\/p>\n

4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/span>\u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 9\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201ca) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi sau:<\/span><\/p>\n

– Kho\u1ea3n chi cho th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng v\u00e0 an ninh, hu\u1ea5n luy\u1ec7n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n t\u1ef1 v\u1ec7 v\u00e0 ph\u1ee5c v\u1ee5 c\u00e1c nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kho\u1ea3n chi h\u1ed7 tr\u1ee3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m: Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00e1n b\u1ed9 ph\u00f2ng, ch\u1ed1ng HIV\/AIDS c\u1ee7a doanh nghi\u1ec7p, chi ph\u00ed t\u1ed5 ch\u1ee9c truy\u1ec1n th\u00f4ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, ph\u00ed th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n kh\u00e1m v\u00e0 x\u00e9t nghi\u1ec7m HIV, chi ph\u00ed h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi nhi\u1ec5m HIV l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 doanh nghi\u1ec7p c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh nh\u01b0: Chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t, chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, \u0111\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con c\u00e1i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c theo\u00a0h\u01b0\u1edbng d\u1eabn\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; t\u1ed5ng s\u1ed1 chi kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf\u201d.<\/span><\/p>\n

5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/span>\u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 9\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201cd) Ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, bao g\u1ed3m: Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb: \u00f4 t\u00f4 d\u00f9ng cho kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4) t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng\/xe; kh\u1ea5u hao c\u1ee7a t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n\u201d.<\/span><\/p>\n

6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/span>Kho\u1ea3n 3 \u0110i\u1ec1u 16\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c3. Mi\u1ec5n thu\u1ebf 2 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 4 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n\u00a0\u0111\u1ea7u t\u01b0\u00a0m\u1edbi t\u1ea1i khu c\u00f4ng nghi\u1ec7p (tr\u1eeb khu c\u00f4ng nghi\u1ec7p n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3\u00a0\u0111i\u1ec1u ki\u1ec7n\u00a0– kinh t\u1ebf x\u00e3 h\u1ed9i thu\u1eadn l\u1ee3i).<\/span><\/p>\n

\u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n – kinh t\u1ebf x\u00e3 h\u1ed9i thu\u1eadn l\u1ee3i quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y l\u00e0 c\u00e1c qu\u1eadn n\u1ed9i th\u00e0nh c\u1ee7a \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c t\u1ec9nh, kh\u00f4ng bao g\u1ed3m c\u00e1c qu\u1eadn c\u1ee7a \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c t\u1ec9nh m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb huy\u1ec7n k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009; tr\u01b0\u1eddng h\u1ee3p khu c\u00f4ng nghi\u1ec7p n\u1eb1m tr\u00ean c\u1ea3 \u0111\u1ecba b\u00e0n thu\u1eadn l\u1ee3i v\u00e0 \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1eadn l\u1ee3i th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi khu c\u00f4ng nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o v\u1ecb tr\u00ed th\u1ef1c t\u1ebf c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u00ean th\u1ef1c \u0111\u1ecba. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, lo\u1ea1i I quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh\u00a0v\u1ec1\u00a0ph\u00e2n lo\u1ea1i \u0111\u00f4 th\u1ecb.\u201d.<\/span><\/p>\n

7. B\u1ed5 sung Kho\u1ea3n 5a\u00a0\u0110i\u1ec1u 19\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c5a. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 m\u00e0 trong H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u g\u1eedi c\u01a1 quan c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0, ph\u00e2n k\u1ef3 \u0111\u1ea7u t\u01b0 k\u00e8m ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, \u1edf c\u00e1c giai \u0111o\u1ea1n ti\u1ebfp theo tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c coi l\u00e0 d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p l\u1ea7n \u0111\u1ea7u n\u1ebfu th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f3 kh\u0103n kh\u00e1ch quan, b\u1ea5t kh\u1ea3 kh\u00e1ng) th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo m\u1ee9c \u01b0u \u0111\u00e3i \u0111ang \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u; \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014 th\u00ec \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/span><\/p>\n

D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf m\u00e0 giai \u0111o\u1ea1n 2009 – 2013 c\u00f3 \u0111\u1ea7u t\u01b0 b\u1ed5 sung m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u01b0\u1eddng xuy\u00ean trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do vi\u1ec7c \u0111\u1ea7u t\u01b0 b\u1ed5 sung m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u01b0\u1eddng xuy\u00ean n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo m\u1ee9c m\u00e0 d\u1ef1 \u00e1n \u0111ang \u00e1p d\u1ee5ng cho th\u1eddi gian c\u00f2n l\u1ea1i.\u201d<\/span><\/p>\n

8. B\u1ed5 sung Kho\u1ea3n 5b\u00a0<\/span>\u0110i\u1ec1u 19\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c5b. Doanh nghi\u1ec7p c\u00f2n th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 xu\u1ea5t kh\u1ea9u nh\u01b0ng b\u1ecb ng\u1eebng \u01b0u \u0111\u00e3i thu\u1ebf do th\u1ef1c hi\u1ec7n cam k\u1ebft v\u1edbi T\u1ed5 ch\u1ee9c th\u01b0\u01a1ng m\u1ea1i th\u1ebf gi\u1edbi (WTO) \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ec7t, may t\u1eeb ng\u00e0y 11 th\u00e1ng 01 n\u0103m 2007 v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2012 th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn k\u1ebft h\u1ee3p kh\u00f4ng \u0111\u1ed3ng th\u1eddi, \u0111\u1ed3ng b\u1ed9 \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb n\u0103m 2007 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ec7t, may ho\u1eb7c k\u1ec3 t\u1eeb n\u0103m 2012 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf m\u00e0 th\u1ef1c t\u1ebf doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng (ngo\u00e0i \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 xu\u1ea5t kh\u1ea9u, do s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u trong n\u01b0\u1edbc) quy \u0111\u1ecbnh t\u1ea1i c\u00e1c\u00a0v\u0103n\u00a0b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c trong th\u1eddi gian t\u1eeb ng\u00e0y doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a024\/2007\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 02 n\u0103m 2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ho\u1eb7c theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u01b0u \u0111\u00e3i thu\u1ebf do th\u1ef1c hi\u1ec7n cam k\u1ebft WTO.\u201d<\/span><\/p>\n

9. S\u1eeda \u0111\u1ed5i c\u00e1c \u0110i\u1ec3m 2, 3, 4, 5, 32, 37 Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span>218\/2013\/N\u0110-CP\u00a0ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
\n

STT<\/b><\/span><\/p>\n<\/td>\n

\n

T\u1ec9nh<\/b><\/span><\/p>\n<\/td>\n

\n

\u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/b><\/span><\/p>\n<\/td>\n

\n

\u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

Cao B\u1eb1ng<\/span><\/td>\nTo\u00e0n b\u1ed9 c\u00e1c huy\u1ec7n v\u00e0 th\u00e0nh ph\u1ed1 Cao B\u1eb1ng<\/span><\/td>\n <\/td>\n<\/tr>\n
\n

3<\/span><\/p>\n<\/td>\n

H\u00e0 Giang<\/span><\/td>\nTo\u00e0n b\u1ed9 c\u00e1c huy\u1ec7n v\u00e0 th\u00e0nh ph\u1ed1 H\u00e0 Giang<\/span><\/td>\n <\/td>\n<\/tr>\n
\n

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

Lai Ch\u00e2u<\/span><\/td>\nTo\u00e0n b\u1ed9 c\u00e1c huy\u1ec7n v\u00e0 th\u00e0nh ph\u1ed1 Lai Ch\u00e2u<\/span><\/td>\n <\/td>\n<\/tr>\n
\n

5<\/span><\/p>\n<\/td>\n

S\u01a1n La<\/span><\/td>\nTo\u00e0n b\u1ed9 c\u00e1c huy\u1ec7n v\u00e0 th\u00e0nh ph\u1ed1 S\u01a1n La<\/span><\/td>\n <\/td>\n<\/tr>\n
\n

32<\/span><\/p>\n<\/td>\n

Kh\u00e1nh H\u00f2a<\/span><\/td>\nC\u00e1c huy\u1ec7n Kh\u00e1nh V\u0129nh, Kh\u00e1nh S\u01a1n, huy\u1ec7n \u0111\u1ea3o Tr\u01b0\u1eddng Sa v\u00e0 c\u00e1c \u0111\u1ea3o thu\u1ed9c t\u1ec9nh<\/span><\/td>\nC\u00e1c huy\u1ec7n V\u1ea1n Ninh, Di\u00ean Kh\u00e1nh, Ninh H\u00f2a, th\u00e0nh ph\u1ed1 Cam Ranh<\/span><\/td>\n<\/tr>\n
\n

37<\/span><\/p>\n<\/td>\n

Kon Tum<\/span><\/td>\nTo\u00e0n b\u1ed9 c\u00e1c huy\u1ec7n v\u00e0 th\u00e0nh ph\u1ed1 Kon Tum<\/span><\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/b>209\/2013\/N\u0110-CP\u00a0ng\u00e0y 18\u00a0th\u00e1ng\u00a012 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/b><\/span><\/p>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/span>\u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 3\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201ca) D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng g\u1ed3m c\u00e1c h\u00ecnh th\u1ee9c:<\/span><\/p>\n

– Cho vay;<\/span><\/p>\n

– Chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c;<\/span><\/p>\n

– B\u1ea3o l\u00e3nh;<\/span><\/p>\n

– Cho thu\u00ea t\u00e0i ch\u00ednh;<\/span><\/p>\n

– Ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng;<\/span><\/p>\n

– Bao thanh to\u00e1n\u00a0trong\u00a0n\u01b0\u1edbc; bao thanh to\u00e1n\u00a0qu\u1ed1c t\u1ebf;<\/span><\/p>\n

– B\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111i vay v\u1ed1n t\u1ef1 b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o theo \u1ee7y quy\u1ec1n c\u1ee7a b\u00ean cho vay \u0111\u1ec3 tr\u1ea3 n\u1ee3 kho\u1ea3n vay c\u00f3 \u0111\u1ea3m b\u1ea3o;<\/span><\/p>\n

– Cung c\u1ea5p th\u00f4ng tin t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

– H\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d.<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i\u00a0<\/span>\u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 9\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201cb) C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u201d<\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i\u00a0<\/span>\u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 9\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201cc) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, k\u1ec3 c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111i thu\u00ea nh\u1eefng t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb n\u00e0y, trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u0169 kh\u00ed, kh\u00ed t\u00e0i ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, kinh doanh ch\u1ee9ng kho\u00e1n, c\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh, c\u01a1\u00a0s\u1edf\u00a0\u0111\u00e0o t\u1ea1o; t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n 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, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb: \u00f4 t\u00f4\u00a0s\u1eed d\u1ee5ng\u00a0cho kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4) c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng\u00a0v\u1edbi\u00a0ph\u1ea7n tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u201d.<\/span><\/p>\n

\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/b>65\/2013\/N\u0110-CP\u00a0ng\u00e0y 27 th\u00e1ng 6 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t\u00a0s\u1ed1\u00a0\u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 sau:<\/b><\/span><\/p>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/span>\u0110i\u1ec3m \u0111 Kho\u1ea3n 2 \u0110i\u1ec1u 3\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c\u0111) C\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c:<\/span><\/p>\n

– Ti\u1ec1n nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3), kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u1ee3i \u00edch\u00a0v\u1ec1\u00a0nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng \u0111\u1ec3 cung c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p, nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i khu kinh t\u1ebf, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n cung c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

– Kho\u1ea3n ti\u1ec1n ph\u00ed t\u00edch l\u0169y mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c, ti\u1ec1n t\u00edch l\u0169y \u0111\u00f3ng g\u00f3p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Tr\u01b0\u1edbc khi tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m, ti\u1ec1n l\u01b0\u01a1ng h\u01b0u cho c\u00e1 nh\u00e2n, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n ph\u00ed t\u00edch l\u0169y, ti\u1ec1n t\u00edch l\u0169y \u0111\u00f3ng g\u00f3p qu\u1ef9 t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span><\/p>\n

– Ph\u00ed h\u1ed9i vi\u00ean v\u00e0 c\u00e1c kho\u1ea3n chi d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ee5c v\u1ee5 cho c\u00e1 nh\u00e2n theo y\u00eau c\u1ea7u, nh\u01b0: Ch\u0103m s\u00f3c s\u1ee9c\u00a0kh\u1ecfe, vui ch\u01a1i, th\u1ec3 thao, gi\u1ea3i tr\u00ed, th\u1ea9m m\u1ef9.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i\u00a0<\/span>\u0110i\u1ec3m b Kho\u1ea3n 5 \u0110i\u1ec1u 30\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201cb) C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u201d.<\/span><\/p>\n

3. B\u1ed5 sung \u0110i\u1ec3m e\u00a0<\/span>Kho\u1ea3n 5 \u0110i\u1ec1u 30\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201ce) C\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d.<\/span><\/p>\n

\u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/b>83\/2013\/N\u0110-CP\u00a0ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 sau:<\/b><\/span><\/p>\n

1. S\u1eeda \u0111\u1ed5i\u00a0<\/span>Kho\u1ea3n 5 \u0110i\u1ec1u 5\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c5. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00e3 c\u00f3\u00a0v\u0103n\u00a0b\u1ea3n \u0111\u1ec1 ngh\u1ecb g\u1eedi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u1edf l\u1ea1i sau th\u1eddi gian t\u1ea1m ng\u1eebng v\u00e0 \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o g\u1eedi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3\u00a0\u0111\u0103ng k\u00fd\u00a0th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh n\u01a1i doanh nghi\u1ec7p, h\u1ed9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf bi\u1ebft v\u1ec1 th\u00f4ng tin doanh nghi\u1ec7p, h\u1ed9 kinh doanh t\u1ea1m ng\u1eebng kinh doanh, ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u1edf l\u1ea1i.\u201d<\/span><\/p>\n

2. B\u1ed5 sung Kho\u1ea3n 3a\u00a0\u0110i\u1ec1u 7\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c3a. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 \u0111\u1ea7u t\u01b0 l\u1edbn, d\u1ef1 \u00e1n tr\u1ecdng \u0111i\u1ec3m\u00a0qu\u1ed1c\u00a0gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u01b0u ti\u00ean \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ch\u1ea5p thu\u1eadn tr\u01b0\u1edbc khi\u00a0c\u1ea5p\u00a0ph\u00e9p \u0111\u1ea7u t\u01b0, giao B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, c\u00f4ng nh\u1eadn doanh nghi\u1ec7p \u01b0u ti\u00ean khi ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 2 n\u0103m ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u01a1 quan h\u1ea3i quan. B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n c\u00f4ng nh\u1eadn doanh nghi\u1ec7p \u01b0u ti\u00ean v\u00e0 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt\u00a0ch\u1ea5t\u00a0c\u1ee7a d\u1ef1 \u00e1n\u201d.<\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i\u00a0<\/span>\u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 11\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201cb) Khai theo qu\u00fd \u00e1p d\u1ee5ng \u0111\u1ed1i\u00a0v\u1edbi\u00a0ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u00f3 t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.\u201d<\/span><\/p>\n

4. S\u1eeda \u0111\u1ed5i\u00a0<\/span>Kho\u1ea3n 1 \u0110i\u1ec1u 12\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c1. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 khai quy\u1ebft to\u00e1n n\u0103m ho\u1eb7c khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p chia, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p (kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i m\u00e0 b\u00ean ti\u1ebfp nh\u1eadn k\u1ebf\u00a0th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i), gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, tr\u1eeb\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf c\u00f3\u00a0tr\u00e1ch\u00a0nhi\u1ec7m ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c quy\u1ebft to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p chia, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng. Ri\u00eang\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u01a1 ch\u1ebf c\u01a1 quan thu\u1ebf \u0111\u1eb7t h\u00e0ng v\u00e0 s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3, c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p nhanh ch\u00f3ng, thu\u1eadn l\u1ee3i.\u201d<\/span><\/span><\/p>\n

5. S\u1eeda \u0111\u1ed5i\u00a0<\/span>Kho\u1ea3n 2 \u0110i\u1ec1u 12\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c2. H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/p>\n

a) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n

– T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/p>\n

– B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

b) H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/p>\n

c) H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u201d<\/span><\/p>\n

6. B\u1ed5 sung Kho\u1ea3n 1a\u00a0\u0110i\u1ec1u 26\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c1a. C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a qu\u00fd ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y th\u1ee9 ba m\u01b0\u01a1i c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec c\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u00e0 d\u1ef1 ki\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 b\u1ed1n l\u1ea7n t\u1ea1m n\u1ed9p th\u1ea5p h\u01a1n t\u1eeb 20% tr\u1edf l\u00ean so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u00e3i ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1eeb 20% tr\u1edf l\u00ean gi\u1eefa s\u1ed1 t\u1ea1m n\u1ed9p v\u1edbi s\u1ed1 quy\u1ebft to\u00e1n t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf qu\u00fd b\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu so v\u1edbi s\u1ed1 quy\u1ebft to\u00e1n.\u201d<\/span><\/p>\n

7. S\u1eeda \u0111\u1ed5i\u00a0<\/span>Kho\u1ea3n 3 \u0110i\u1ec1u 31\u00a0nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c3. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf:<\/span><\/p>\n

a) Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 02 (hai) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f2n n\u1ee3.<\/span><\/p>\n

b) Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m b, d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.\u201d<\/span><\/p>\n

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

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2014. Ri\u00eang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2014.<\/span><\/p>\n

2. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng\u00a0d\u1eabn\u00a0thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

3. C\u00e1c B\u1ed9 tr\u01b0\u1edfng,\u00a0Th\u1ee7 tr\u01b0\u1edfng\u00a0c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
\u00a0<\/i><\/b><\/span><\/p>\n

N\u01a1i nh\u1eadn:<\/i><\/b>
\n<\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span>
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;<\/span>
\n– H\u0110ND, UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<\/span>
\n–\u00a0V\u0103n\u00a0ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
\n–\u00a0V\u0103n\u00a0ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c\u00a0\u1ee6y ban\u00a0c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span>
\n– V\u0103n\u00a0ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– \u1ee6y ban\u00a0Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh\u00a0Qu\u1ed1c\u00a0gia;<\/span>
\n– Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;<\/span>
\n– Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;<\/span>
\n– UBTW M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
\n– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n– VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTCP, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<\/span>
\n– L\u01b0u: V\u0103n th\u01b0, KTTH (3b).<\/span><\/td>\n

\n

TM. CH\u00cdNH PH\u1ee6
\nTH\u1ee6 T\u01af\u1edaNG<\/b><\/span><\/p>\n

Nguy\u1ec5n T\u1ea5n D\u0169ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

CH\u00cdNH PH\u1ee6 ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 91\/2014\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 \u00a0 NGH\u1eca \u0110\u1ecaNH S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U T\u1ea0I C\u00c1C NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH V\u1ec0 THU\u1ebe C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c\u00a0Ch\u00ednh ph\u1ee7\u00a0ng\u00e0y 25\u00a0th\u00e1ng\u00a012..<\/p>\n","protected":false},"author":7,"featured_media":17242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4554,4555,4556],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31333"}],"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=31333"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31333\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17242"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31333"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}