{"id":31448,"date":"2018-04-16T10:03:38","date_gmt":"2018-04-16T10:03:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31448"},"modified":"2018-04-16T10:03:38","modified_gmt":"2018-04-16T10:03:38","slug":"thong-tu-25-2018-tt-btc-huong-dan-nghi-dinh-146-2017-nd-cp-sua-doi-thong-tu-78-2014-tt-btc-111-2013-tt-btc-do-bo-truong-bo-tai-chinh-ban-hanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31448","title":{"rendered":"Th\u00f4ng t\u01b0 25\/2018\/TT-BTC H\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 146\/2017\/N\u0110-CP s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, 111\/2013\/TT-BTC do b\u1ed9 tr\u01b0\u1edfng B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/b><\/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><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 25\/2018\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2018<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

TH\u00d4NG T\u01af<\/b><\/p>\n

H\u01af\u1edaNG D\u1eaaN NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0146\/2017\/N\u0110-CP\u00a0NG\u00c0Y 15 TH\u00c1NG 12 N\u0102M 2017 C\u1ee6A CH\u00cdNH PH\u1ee6 V\u00c0 S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A TH\u00d4NG T\u01af S\u1ed0\u00a078\/2014\/TT-BTC<\/a>\u00a0NG\u00c0Y 18 TH\u00c1NG 6 N\u0102M 2014 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH, TH\u00d4NG T\u01af S\u1ed0\u00a0111\/2013\/TT-BTC<\/a>\u00a0NG\u00c0Y 15 TH\u00c1NG 8 N\u0102M 2013 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt ch\u1ee9ng kho\u00e1n s\u1ed1 70\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2006 v\u00e0 Lu\u1eadt s\u1ed1 62\/2010\/QH12 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt ch\u1ee9ng kho\u00e1n ng\u00e0y 24 th\u00e1ng 11 n\u0103m 2010;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 ng\u00e0y 21 th\u00e1ng 11 n\u0103m 2007 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 26\/2012\/QH13 ng\u00e0y 22 th\u00e1ng 11 n\u0103m 2012;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1ed1 106\/2016\/QH13 ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\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;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a065\/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 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a012\/2015\/N\u0110-CP\u00a0ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0100\/2016\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\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;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0146\/2017\/N\u0110-CP\u00a0ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0100\/2016\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a012\/2015\/N\u0110-CP\u00a0ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2017\/N\u0110-CP\u00a0ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 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\u00ednh;<\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/i><\/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 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0146\/2017\/N\u0110-CP\u00a0ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a078\/2014\/TT-BTC\u00a0ng\u00e0y 18 th\u00e1ng 6 n\u0103m 2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Th\u00f4ng t\u01b0 s\u1ed1\u00a0111\/2013\/TT-BTC\u00a0ng\u00e0y 15 th\u00e1ng 8 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 sau:<\/i><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0Kho\u1ea3n 23 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC\u00a0ng\u00e0y 31<\/span>\/<\/b>12<\/span>\/<\/b>2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0130\/2016\/TT-BTC\u00a0ng\u00e0y 12\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span><\/b><\/p>\n

\u201c23.\u00a0<\/i><\/span>S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u\u00a0<\/span>l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n\u00a0<\/span>khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c.<\/span><\/p>\n

S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn tr\u1ef1c ti\u1ebfp t\u1eeb nguy\u00ean li\u1ec7u ch\u00ednh l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3\u00a0<\/span>t\u00f4\u0309ng tri\u0323 gia\u0301 ta\u0300i nguy\u00ean, khoa\u0301ng sa\u0309n c\u00f4\u0323ng v\u01a1\u0301i chi phi\u0301 n\u0103ng l\u01b0\u01a1\u0323ng chi\u00ea\u0301m t\u01b0\u0300 51% gia\u0301 tha\u0300nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP.<\/span><\/p>\n

a)\u00a0<\/span>T\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 ngu\u1ed3n g\u1ed1c trong n\u01b0\u1edbc g\u1ed3m: Kho\u00e1ng s\u1ea3n kim lo\u1ea1i; kho\u00e1ng s\u1ea3n kh\u00f4ng kim lo\u1ea1i; d\u1ea7u th\u00f4; kh\u00ed thi\u00ean nhi\u00ean; kh\u00ed than.<\/span><\/p>\n

b) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 tr\u1ecdng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng tr\u00ean gi\u00e1 th\u00e0nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n\n\n\n\n
\n

T\u1ef7 tr\u1ecdng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng tr\u00ean gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m<\/span><\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

\n

Tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n + chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng<\/p>\n<\/td>\n

\n

x 100%<\/p>\n<\/td>\n<\/tr>\n

\n

\n

T\u1ed5ng gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/span><\/p>\n

Tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0a v\u00e0o ch\u1ebf bi\u1ebfn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: \u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n tr\u1ef1c ti\u1ebfp khai th\u00e1c l\u00e0 chi ph\u00ed tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp khai th\u00e1c ra t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n kh\u00f4ng bao g\u1ed3m chi ph\u00ed v\u1eadn chuy\u1ec3n t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n t\u1eeb n\u01a1i khai th\u00e1c \u0111\u1ebfn n\u01a1i ch\u1ebf bi\u1ebfn; \u0111\u1ed1i v\u1edbi t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n mua \u0111\u1ec3 ch\u1ebf bi\u1ebfn ti\u1ebfp l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf mua kh\u00f4ng bao g\u1ed3m chi ph\u00ed v\u1eadn chuy\u1ec3n t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n t\u1eeb n\u01a1i mua \u0111\u1ebfn n\u01a1i ch\u1ebf bi\u1ebfn.<\/span><\/p>\n

Chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng g\u1ed3m<\/span>:\u00a0<\/span>nhi\u00ean li\u1ec7u, \u0111i\u1ec7n n\u0103ng, nhi\u1ec7t n\u0103ng<\/span>.<\/span><\/p>\n

Tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb ghi s\u1ed5 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi B\u1ea3ng t\u1ed5ng h\u1ee3p t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m bao g\u1ed3m: Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung. C\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp nh\u01b0 chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

T\u1ef7 l\u1ec7 tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng tr\u00ean gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o quy\u1ebft to\u00e1n n\u0103m tr\u01b0\u1edbc v\u00e0 t\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh trong n\u0103m xu\u1ea5t kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p n\u0103m \u0111\u1ea7u ti\u00ean xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m th\u00ec t\u1ef7 l\u1ec7 tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng tr\u00ean gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 t\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh trong n\u0103m xu\u1ea5t kh\u1ea9u; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec t\u1ef7 l\u1ec7 tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng tr\u00ean gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t kh\u1ea9u m\u00e0 b\u00e1n cho doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec3 xu\u1ea5t kh\u1ea9u th\u00ec doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a n\u00e0y \u0111\u1ec3 xu\u1ea5t kh\u1ea9u ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT nh\u01b0 s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

d)\u00a0<\/span>C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1\u00a0<\/span>ph\u1ed1i h\u1ee3p v\u1edbi\u00a0<\/span>c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc chuy\u00ean ng\u00e0nh tr\u00ean \u0111\u1ecba b\u00e0n\u00a0<\/span>theo\u00a0<\/span>ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a\u00a0<\/span>t\u1eebng c\u01a1 quan\u00a0<\/span>\u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u0103n c\u1ee9 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 quy tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u00e3 ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00ea khai s\u1ea3n ph\u1ea9m \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c m\u00e0 quy tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ea3n ph\u1ea9m kh\u00e1c th\u00ec C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc chuy\u00ean ng\u00e0nh c\u0103n c\u1ee9 v\u00e0o quy tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c hay \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0Kho\u1ea3n 4 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0130\/2016\/TT-BTC<\/a>\u00a0ng\u00e0y 12\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span><\/b><\/p>\n

\u201c4. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/span><\/p>\n

a) C\u01a1 s\u1edf kinh doanh trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u\u00a0<\/span>bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p: H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i,\u00a0<\/b><\/span>c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo.<\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh trong th\u00e1ng\/qu\u00fd v\u1eeba c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eeba c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5\u00a0<\/span>ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba\u00a0th\u00ec c\u01a1 s\u1edf kinh doanh\u00a0<\/span>ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec s\u1ed1 thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u tr\u00ean t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c k\u1ef3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh t\u1eeb k\u1ef3 khai thu\u1ebf ti\u1ebfp theo k\u1ef3 ho\u00e0n thu\u1ebf li\u1ec1n tr\u01b0\u1edbc \u0111\u1ebfn k\u1ef3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (bao g\u1ed3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean) n\u1ebfu sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u nh\u00e2n (x) v\u1edbi 10%.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u nh\u01b0 sau: \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, l\u00e0 c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u; \u0111\u1ed1i v\u1edbi gia c\u00f4ng chuy\u1ec3n ti\u1ebfp, l\u00e0 c\u01a1 s\u1edf k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u v\u1edbi ph\u00eda n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i, l\u00e0 doanh nghi\u1ec7p c\u00f3 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7.<\/span><\/p>\n

b)\u00a0<\/span>C\u01a1 s\u1edf kinh doanh\u00a0<\/span>kh\u00f4ng\u00a0<\/span>\u0111\u01b0\u1ee3c\u00a0<\/span>ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi\u00a0<\/span>tr\u01b0\u1eddng h\u1ee3p<\/span>: H<\/span>\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u\u00a0<\/span>sau \u0111\u00f3\u00a0<\/span>xu\u1ea5t kh\u1ea9u m\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00f3 kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan; h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/p>\n

c) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng b\u1ecb x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi, tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i trong th\u1eddi gian hai n\u0103m li\u00ean t\u1ee5c; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span>\u201d<\/span><\/p>\n

\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0ti\u1ebft e \u0111i\u1ec3m 2.2, ti\u1ebft b \u0111i\u1ec3m 2.6, \u0111i\u1ec3m 2.11 v\u00e0 \u0111i\u1ec3m 2.30 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC\u00a0ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1\u00a096\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/b><\/p>\n

1. B\u1ed5 sung\u00a0ti\u1ebft e \u0111i\u1ec3m 2.2 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a>\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i\u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh):<\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t Ph\u1ea7n v\u1ed1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 doanh nghi\u1ec7p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, n\u1ebfu c\u00f3 chuy\u1ec3n giao t\u00e0i s\u1ea3n th\u00ec doanh nghi\u1ec7p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n chuy\u1ec3n giao \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n tr\u00edch kh\u1ea5u hao theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p chuy\u1ec3n nh\u01b0\u1ee3ng.\u201d.<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i \u0111o\u1ea1n th\u1ee9 nh\u1ea5t t\u1ea1i\u00a0ti\u1ebft b \u0111i\u1ec3m 2.6 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i\u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC\u00a0ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh):<\/p>\n

\u201cb) C\u00e1c Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.\u201d.<\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0111i\u1ec3m 2.11 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i\u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC\u00a0ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh):<\/span><\/p>\n

\u201c2.11.\u00a0<\/b>Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c 03\u00a0<\/span>tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span>\/ng\u01b0\u1eddi\u00a0<\/span>\u0111\u1ec3: Tr\u00edch\u00a0<\/span>n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n,\u00a0<\/span>mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; Ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, v\u1ec1 b\u1ea3o hi\u1ec3m y t\u1ebf \u0111\u1ec3 tr\u00edch n\u1ed9p c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i (b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung b\u1eaft bu\u1ed9c), qu\u1ef9 b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 qu\u1ef9 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

Kho\u1ea3n chi tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u\u00a0tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ngo\u00e0i vi\u1ec7c kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y c\u00f2n ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa\u00a0\u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.<\/span><\/p>\n

Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c Kho\u1ea3n chi cho Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 nguy\u1ec7n n\u00eau tr\u00ean n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p n\u1ee3 ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c).\u201d.<\/span><\/p>\n

4. S\u1eeda \u0111\u1ed5i \u0111o\u1ea1n th\u1ee9 nh\u1ea5t c\u1ee7a g\u1ea1ch \u0111\u1ea7u d\u00f2ng th\u1ee9 n\u0103m t\u1ea1i\u00a0\u0111i\u1ec3m 2.30, Kho\u1ea3n 2, \u0110i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i\u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC):<\/span><\/p>\n

\u201c<\/span>– 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 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 \u0110i\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\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; chi b\u1ea3o hi\u1ec3m tai n\u1ea1n, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (<\/span>tr\u1eeb Kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.11 \u0110i\u1ec1u n\u00e0y)\u00a0<\/span>v\u00e0 nh\u1eefng Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c. T\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u00eau tr\u00ean 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 c\u1ee7a doanh nghi\u1ec7p.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0111i\u1ec3m b Kho\u1ea3n 4 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC\u00a0ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/b><\/p>\n

\u201cb. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, bao g\u1ed3m: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, quy\u1ec1n mua c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt ch\u1ee9ng kho\u00e1n. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n trong c\u00f4ng ty c\u1ed5 Ph\u1ea7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt ch\u1ee9ng kho\u00e1n\u00a0v\u00e0\u00a0\u0110i\u1ec1u 120 c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 5.\u00a0<\/span><\/b>Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/p>\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 5 n\u0103m 2018.<\/span><\/p>\n

2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/02\/2018, ch\u1ecbu s\u1ef1 \u0110i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh\u00a0146\/2017\/N\u0110-CP\u00a0\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh\u00a0146\/2017\/N\u0110-CP\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn\u00a0<\/span>t\u1ea1i\u00a0<\/span>\u0110i\u1ec1u 1, \u0110i\u1ec1u 2, Kho\u1ea3n 2, 3, 4 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

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

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

N\u01a1i nh\u1eadn:<\/span>
\n<\/i><\/b>– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9,
\nc\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7,
\n– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n– H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, U\u1ef7 ban nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\n– C\u00f4ng b\u00e1o;
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\n– Website Ch\u00ednh ph\u1ee7;
\n– Website B\u1ed9 T\u00e0i ch\u00ednh; Website T\u1ed5ng c\u1ee5c Thu\u1ebf;
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n– L\u01b0u: VT, TCT (VT, CS).<\/span><\/td>\n

\n

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

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

B\u1ed8 T\u00c0I CH\u00cdNH ——– C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 25\/2018\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2018 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0146\/2017\/N\u0110-CP\u00a0NG\u00c0Y 15 TH\u00c1NG 12 N\u0102M 2017 C\u1ee6A CH\u00cdNH PH\u1ee6 V\u00c0 S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4579],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31448"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31448"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31448\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31448"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}