{"id":31783,"date":"2019-03-12T08:11:31","date_gmt":"2019-03-12T01:11:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31783"},"modified":"2019-03-12T08:57:43","modified_gmt":"2019-03-12T01:57:43","slug":"nghi-dinh-20-2019-nd-cp-sua-doi-bo-sung-nghi-dinh-140-2016-nd-cp-ve-le-phi-truoc-ba","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31783","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 20\/2019\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 140\/2016\/N\u0110-CP v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1."},"content":{"rendered":"\n\n\n\n
\n

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

\n

S\u1ed1: 20\/2019\/N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 21 th\u00e1ng 02 n\u0103m 2019<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0<\/span>140\/2016\/N\u0110-CP\u00a0NG\u00c0Y 10 TH\u00c1NG 10 N\u0102M 2016 C\u1ee6A CH\u00cdNH PH\u1ee6 V\u1ec0 L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0<\/p>\n

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

C\u0103n c\u1ee9 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 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 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span><\/i><\/p>\n

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

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0140\/2016\/N\u0110-CPng\u00e0y 10 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/i><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/b>140\/2016\/N\u0110-CP\u00a0ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/b><\/p>\n

1.\u00a0\u0110i\u1ec1u 6\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t:<\/span><\/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 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

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t thu\u00ea c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea m\u00e0 th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t nh\u1ecf h\u01a1n th\u1eddi h\u1ea1n c\u1ee7a lo\u1ea1i \u0111\u1ea5t quy \u0111\u1ecbnh 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 ban h\u00e0nh th\u00ec gi\u00e1 \u0111\u1ea5t c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n
\n

Gi\u00e1 \u0111\u1ea5t c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/p>\n<\/td>\n

\n

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

\n

Gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t<\/span><\/p>\n<\/td>\n

\n

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

\n

Th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

70 n\u0103m<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b) 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 t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng 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

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

– Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi 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 l\u00e0 gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n nh\u00e0 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng.<\/span><\/p>\n

– 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) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 nh\u00e0, \u0111\u1ea5t t\u1ea1i h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 cao h\u01a1n gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ban h\u00e0nh th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t l\u00e0 gi\u00e1 t\u1ea1i h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0.<\/span><\/p>\n

2. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 s\u00fang s\u0103n, s\u00fang d\u00f9ng \u0111\u1ec3 t\u1eadp luy\u1ec7n, thi \u0111\u1ea5u th\u1ec3 thao, t\u00e0u th\u1ee7y, k\u1ec3 c\u1ea3 s\u00e0 lan, ca n\u00f4, t\u00e0u k\u00e9o, t\u00e0u \u0111\u1ea9y, thuy\u1ec1n, k\u1ec3 c\u1ea3 du thuy\u1ec1n, t\u00e0u bay quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4, kho\u1ea3n 5 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; 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 3, kho\u1ea3n 4, kho\u1ea3n 5, kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4 l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n

Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u sau:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua b\u00e1n trong n\u01b0\u1edbc l\u00e0 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u1ee3p ph\u00e1p, bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3).<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc l\u00e0 gi\u00e1 theo Th\u00f4ng b\u00e1o c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ch\u00ednh h\u00e3ng.<\/span><\/p>\n

– \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 b\u00e1n t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, bao g\u1ed3m thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3).<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u \u0111\u00e3 qua s\u1eed d\u1ee5ng) l\u00e0 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, c\u1ed9ng (+) thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3), c\u1ed9ng (+) thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), c\u1ed9ng (+) thu\u1ebf gi\u00e1 tr\u1ecb gi\u00e1 t\u0103ng (n\u1ebfu c\u00f3); ho\u1eb7c l\u00e0 gi\u00e1 theo Th\u00f4ng b\u00e1o c\u1ee7a doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thay m\u1eb7t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p \u00f4 t\u00f4 n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh th\u00ec gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 bao g\u1ed3m c\u1ea3 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n.<\/span><\/p>\n

– Gi\u00e1 tr\u00ean \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd tr\u01b0\u1edbc b\u1ea1 c\u1ee7a C\u01a1 quan Thu\u1ebf; gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, bao g\u1ed3m thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3).<\/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 l\u00e0 \u00f4 t\u00f4, c\u00e1c lo\u1ea1i xe t\u01b0\u01a1ng t\u1ef1 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u00f4 t\u00f4) v\u00e0 xe m\u00e1y quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (tr\u1eeb r\u01a1 mo\u00f3c ho\u1eb7c s\u01a1 mi r\u01a1 mo\u00f3c \u0111\u01b0\u1ee3c k\u00e9o b\u1edfi \u00f4 t\u00f4) l\u00e0 gi\u00e1 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh v\u1ec1 B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span><\/p>\n

a) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e2y d\u1ef1ng B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u1eebng lo\u1ea1i \u00f4 t\u00f4, xe m\u00e1y (\u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 l\u00e0 theo ki\u1ec3u lo\u1ea1i xe) \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh lo\u1ea1i \u00f4 t\u00f4, xe m\u00e1y m\u1edbi m\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ch\u01b0a c\u00f3 trong B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec C\u01a1 quan Thu\u1ebf c\u0103n c\u1ee9 v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y quy\u1ebft \u0111\u1ecbnh gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a t\u1eebng lo\u1ea1i \u00f4 t\u00f4, xe m\u00e1y m\u1edbi ph\u00e1t sinh (\u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 l\u00e0 theo ki\u1ec3u lo\u1ea1i xe).<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh lo\u1ea1i \u00f4 t\u00f4, xe m\u00e1y m\u1edbi ch\u01b0a c\u00f3 trong B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u1eb7c \u00f4 t\u00f4, xe m\u00e1y c\u00f3 trong B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u00f4 t\u00f4, xe m\u00e1y tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u0103ng ho\u1eb7c gi\u1ea3m t\u1eeb 5% tr\u1edf l\u00ean so v\u1edbi gi\u00e1 t\u1ea1i B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec C\u1ee5c thu\u1ebf t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y m\u00f9ng 5 c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh v\u1ec1 B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung tr\u01b0\u1edbc ng\u00e0y 25 c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd \u0111\u1ec3 \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo. B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung \u0111\u01b0\u1ee3c ban h\u00e0nh theo quy \u0111\u1ecbnh v\u1ec1 ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o trung b\u00ecnh c\u1ed9ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u01a1 quan thu\u1ebf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

4. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u00e3 qua s\u1eed d\u1ee5ng (tr\u1eeb nh\u00e0, \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u \u0111\u00e3 qua s\u1eed d\u1ee5ng) l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i t\u00ednh theo th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi \u00f4 t\u00f4, xe m\u00e1y \u0111\u00e3 qua s\u1eed d\u1ee5ng m\u00e0 ch\u01b0a c\u00f3 trong B\u1ea3ng gi\u00e1 t\u00ednh 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 tr\u1ecb s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a ki\u1ec3u lo\u1ea1i xe t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u00f3 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong nh\u00f3m ki\u1ec3u lo\u1ea1i xe \u0111\u00e3 c\u00f3 trong B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

5. Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

a) Gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p l\u00e0 gi\u00e1 tr\u1ea3 m\u1ed9t l\u1ea7n (kh\u00f4ng bao g\u1ed3m l\u00e3i tr\u1ea3 g\u00f3p) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3), thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), 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 mua theo ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n x\u00e1c l\u1eadp s\u1edf h\u1eefu to\u00e0n d\u00e2n (t\u00e0i s\u1ea3n t\u1ecbch thu) l\u00e0 gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua theo h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 ho\u1eb7c gi\u00e1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua theo h\u00ecnh th\u1ee9c ch\u1ec9 \u0111\u1ecbnh ho\u1eb7c h\u00ecnh th\u1ee9c ni\u00eam y\u1ebft gi\u00e1, bao g\u1ed3m c\u1ea3 thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3), thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3).<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.\u201d<\/span><\/p>\n

2.\u00a0Kho\u1ea3n 5 \u0110i\u1ec1u 7\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0 b\u1ed5 sung th\u00eam kho\u1ea3n 7, kho\u1ea3n 8 v\u00e0o\u00a0\u0110i\u1ec1u 7\u00a0nh\u01b0 sau:<\/span><\/p>\n

a)\u00a0Kho\u1ea3n 5\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c5. \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 m\u1ee9c thu l\u00e0 2%.<\/span><\/p>\n

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

a) \u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 ng\u1ed3i 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 t\u1ea1i \u0111i\u1ec3m n\u00e0y.<\/span><\/p>\n

\u00d4 t\u00f4 v\u1eeba ch\u1edf ng\u01b0\u1eddi, v\u1eeba ch\u1edf h\u00e0ng (\u00d4 t\u00f4 pick-up ch\u1edf h\u00e0ng) c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng chuy\u00ean ch\u1edf cho ph\u00e9p tham gia giao th\u00f4ng nh\u1ecf h\u01a1n 1.500 kg v\u00e0 c\u00f3 t\u1eeb 5 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng, \u00f4 t\u00f4 t\u1ea3i VAN c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng chuy\u00ean ch\u1edf cho ph\u00e9p tham gia giao th\u00f4ng nh\u1ecf h\u01a1n 1.500 kg n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u v\u1edbi m\u1ee9c thu b\u1eb1ng 60% m\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng.<\/span><\/p>\n

b) \u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng, \u00f4 t\u00f4 v\u1eeba ch\u1edf ng\u01b0\u1eddi, v\u1eeba ch\u1edf h\u00e0ng (\u00d4 t\u00f4 pick-up ch\u1edf h\u00e0ng) c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng chuy\u00ean ch\u1edf cho ph\u00e9p tham gia giao th\u00f4ng nh\u1ecf h\u01a1n 1.500 kg v\u00e0 c\u00f3 t\u1eeb 5 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng, \u00f4 t\u00f4 t\u1ea3i VAN c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng chuy\u00ean ch\u1edf cho ph\u00e9p tham gia giao th\u00f4ng nh\u1ecf h\u01a1n 1.500 kg n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u1ea7n th\u1ee9 2 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.\u201d<\/span><\/p>\n

b) B\u1ed5 sung th\u00eam kho\u1ea3n 7 nh\u01b0 sau:<\/span><\/p>\n

\u201c7. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n 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 \u00f4 t\u00f4, xe m\u00e1y l\u1ea7n \u0111\u1ea7u, n\u1ebfu chuy\u1ec3n nh\u01b0\u1ee3ng cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ho\u1eb7c chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng m\u00e0 kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu \u00f4 t\u00f4, xe m\u00e1y n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1edbi m\u1ee9c thu l\u1ea7n \u0111\u1ea7u tr\u00ean gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n.\u201d<\/span><\/p>\n

c) B\u1ed5 sung th\u00eam kho\u1ea3n 8 nh\u01b0 sau:<\/span><\/p>\n

\u201c8. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u00f4 t\u00f4, xe m\u00e1y x\u00e1c l\u1eadp s\u1edf h\u1eefu to\u00e0n d\u00e2n (t\u00e0i s\u1ea3n t\u1ecbch thu) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 \u00f4 t\u00f4, xe m\u00e1y x\u00e1c l\u1eadp s\u1edf h\u1eefu to\u00e0n d\u00e2n c\u00f3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu tr\u01b0\u1edbc \u0111\u00f3 th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu \u00f4 t\u00f4, xe m\u00e1y n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1edbi m\u1ee9c thu l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i.<\/span><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u00f4 t\u00f4, xe m\u00e1y x\u00e1c l\u1eadp s\u1edf h\u1eefu to\u00e0n d\u00e2n (t\u00e0i s\u1ea3n t\u1ecbch thu) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 \u00f4 t\u00f4, xe m\u00e1y x\u00e1c l\u1eadp s\u1edf h\u1eefu to\u00e0n d\u00e2n kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu tr\u01b0\u1edbc \u0111\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh vi\u1ec7c \u0111\u00e3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu tr\u01b0\u1edbc \u0111\u00f3 th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu \u00f4 t\u00f4, xe m\u00e1y n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1edbi m\u1ee9c thu l\u1ea7n \u0111\u1ea7u.\u201d<\/span><\/p>\n

3.\u00a0Kho\u1ea3n 3, kho\u1ea3n 15, \u0111i\u1ec3m b, c, d kho\u1ea3n 16, kho\u1ea3n 21, kho\u1ea3n 23, kho\u1ea3n 25 \u0110i\u1ec1u 9\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0 b\u1ed5 sung th\u00eam \u0111i\u1ec3m f v\u00e0o\u00a0kho\u1ea3n 16 \u0110i\u1ec1u 9\u00a0nh\u01b0 sau:<\/span><\/p>\n

a)\u00a0Kho\u1ea3n 3\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c3. \u0110\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao ho\u1eb7c cho thu\u00ea theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian 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, bao g\u1ed3m c\u1ea3 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. C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u1ebfu \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ec3 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.\u201d<\/span><\/p>\n

b)\u00a0Kho\u1ea3n 15\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

\u201c15. Nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, t\u00e1i \u0111\u1ecbnh c\u01b0 (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.<\/span><\/p>\n

Vi\u1ec7c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb thu h\u1ed3i nh\u00e0, \u0111\u1ea5t.\u201d<\/span><\/p>\n

c)\u00a0\u0110i\u1ec3m b, c, d kho\u1ea3n 16\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0 b\u1ed5 sung th\u00eam \u0111i\u1ec3m f v\u00e0o\u00a0kho\u1ea3n 16\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201cb) T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n h\u00f3a th\u00e0nh 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, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/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 khi ph\u00e2n chia t\u00e0i s\u1ea3n \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt cho c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd l\u1ea1i.<\/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 khi \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n 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.\u201d<\/span><\/p>\n

\u201cf) Tr\u01b0\u1eddng h\u1ee3p khi \u0111\u0103ng k\u00fd l\u1ea1i quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 kh\u00f4ng thay \u0111\u1ed5i ng\u01b0\u1eddi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.\u201d<\/span><\/p>\n

d)\u00a0Kho\u1ea3n 21\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c21. 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 b\u1ee5i, xe h\u00fat ch\u1ea5t th\u1ea3i; 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.\u201d<\/span><\/p>\n

\u0111)\u00a0Kho\u1ea3n 23\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c23. T\u00e0u, thuy\u1ec1n \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n, t\u00e0u d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n khai th\u00e1c th\u1ee7y s\u1ea3n xa b\u1edd v\u00e0 v\u1ecf, t\u1ed5ng th\u00e0nh khung, t\u1ed5ng th\u00e0nh m\u00e1y c\u1ee7a t\u00e0u, thuy\u1ec1n \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n, t\u00e0u d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n khai th\u00e1c th\u1ee7y s\u1ea3n xa b\u1edd \u0111\u01b0\u1ee3c thay th\u1ebf m\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.\u201d<\/span><\/p>\n

e)\u00a0Kho\u1ea3n 25\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c25. Nh\u00e0 x\u01b0\u1edfng c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t; nh\u00e0 kho, nh\u00e0 \u0103n, nh\u00e0 \u0111\u1ec3 xe c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh. Nh\u00e0 x\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e2n c\u1ea5p c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.\u201d<\/span><\/p>\n

4.\u00a0Kho\u1ea3n 2, \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 3, \u0111i\u1ec3m b kho\u1ea3n 4, kho\u1ea3n 5 \u0110i\u1ec1u 10\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0 b\u1ed5 sung th\u00eam kho\u1ea3n 7 v\u00e0o\u00a0\u0110i\u1ec1u 10\u00a0nh\u01b0 sau:<\/span><\/p>\n

a)\u00a0Kho\u1ea3n 2\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c2. 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 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (tr\u1eeb nh\u00e0, \u0111\u1ea5t): 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, ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 xu\u1ea5t c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf, ho\u1eb7c qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111i\u1ec7n t\u1eed.\u201d<\/span><\/p>\n

b)\u00a0Kho\u1ea3n 3\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201ca) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, \u0111\u1ea5t:<\/span><\/p>\n

– B\u1ea3n ch\u00ednh T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo M\u1eabu s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

– B\u1ea3n sao h\u1ee3p l\u1ec7 c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u00e0i s\u1ea3n (ho\u1eb7c ch\u1ee7 t\u00e0i s\u1ea3n) thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3), tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p b\u1ea3n ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

– B\u1ea3n sao h\u1ee3p l\u1ec7 gi\u1ea5y t\u1edd ch\u1ee9ng minh nh\u00e0, \u0111\u1ea5t c\u00f3 ngu\u1ed3n g\u1ed1c h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

– B\u1ea3n sao h\u1ee3p l\u1ec7 gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c chuy\u1ec3n giao t\u00e0i s\u1ea3n k\u00fd k\u1ebft gi\u1eefa b\u00ean giao t\u00e0i s\u1ea3n v\u00e0 b\u00ean nh\u1eadn t\u00e0i s\u1ea3n.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c (tr\u1eeb t\u00e0u thuy\u1ec1n \u0111\u00e1nh c\u00e1, t\u00e0u thuy\u1ec1n v\u1eadn t\u1ea3i th\u1ee7y n\u1ed9i \u0111\u1ecba, t\u00e0u bi\u1ec3n thi\u1ebfu h\u1ed3 s\u01a1 g\u1ed1c ho\u1eb7c \u0111\u00f3ng m\u1edbi t\u1ea1i Vi\u1ec7t Nam):<\/span><\/p>\n

– B\u1ea3n ch\u00ednh T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo M\u1eabu s\u1ed1 02 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

– B\u1ea3n sao h\u1ee3p l\u1ec7 c\u00e1c gi\u1ea5y t\u1edd v\u1ec1 mua b\u00e1n, chuy\u1ec3n giao t\u00e0i s\u1ea3n h\u1ee3p ph\u00e1p.<\/span><\/p>\n

– B\u1ea3n sao h\u1ee3p l\u1ec7 gi\u1ea5y \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ee7a ch\u1ee7 c\u0169 (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i).<\/span><\/p>\n

– B\u1ea3n sao h\u1ee3p l\u1ec7 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 (\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).<\/span><\/p>\n

– B\u1ea3n sao h\u1ee3p l\u1ec7 c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u00e0i s\u1ea3n ho\u1eb7c ch\u1ee7 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3), tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p b\u1ea3n ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 t\u00e0u thuy\u1ec1n \u0111\u00e1nh c\u00e1, t\u00e0u thuy\u1ec1n v\u1eadn t\u1ea3i th\u1ee7y n\u1ed9i \u0111\u1ecba, t\u00e0u bi\u1ec3n n\u1ebfu thi\u1ebfu h\u1ed3 s\u01a1 g\u1ed1c ho\u1eb7c \u0111\u00f3ng m\u1edbi t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n

– B\u1ea3n ch\u00ednh T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo M\u1eabu s\u1ed1 02 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

– B\u1ea3n sao h\u1ee3p l\u1ec7 phi\u1ebfu b\u00e1o ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c t\u00e0u th\u1ee7y, thuy\u1ec1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1edf h\u1eefu.<\/span><\/p>\n

B\u1ea3n sao h\u1ee3p l\u1ec7 c\u00e1c gi\u1ea5y t\u1edd trong h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n n\u00e0y l\u00e0 b\u1ea3n sao \u0111\u01b0\u1ee3c c\u1ea5p t\u1eeb s\u1ed5 g\u1ed1c ho\u1eb7c b\u1ea3n sao \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c t\u1eeb b\u1ea3n ch\u00ednh b\u1edfi c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c b\u1ea3n sao \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3n ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p b\u1ea3n sao b\u1eb1ng h\u00ecnh th\u1ee9c tr\u1ef1c ti\u1ebfp th\u00ec ph\u1ea3i xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo M\u1eabu s\u1ed1 01 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0 \u0111\u1ea5t v\u00e0 M\u1eabu s\u1ed1 02 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p k\u00e8m theo T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c c\u01a1 quan c\u1ea5p \u0111\u0103ng k\u00fd khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn C\u01a1 quan Thu\u1ebf \u0111\u00e1p \u1ee9ng theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n c\u00f3 gi\u00e1 tr\u1ecb c\u1ee7a T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (M\u1eabu s\u1ed1 02) l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. Sau th\u1eddi h\u1ea1n n\u00e0y, T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb v\u00e0 b\u1ecb h\u1ee7y.\u201d<\/span><\/p>\n

c)\u00a0\u0110i\u1ec3m b kho\u1ea3n 4\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201cb) Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a C\u01a1 quan Thu\u1ebf.\u201d<\/span><\/p>\n

d)\u00a0Kho\u1ea3n 5\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c5. Vi\u1ec7c l\u1eadp v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf k\u00fd s\u1ed1 v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p qua ng\u00e2n h\u00e0ng, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n cho t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 k\u1ebft n\u1ed1i th\u00f4ng tin v\u1edbi C\u01a1 quan Thu\u1ebf. D\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u0103ng k\u00fd t\u00e0i s\u1ea3n v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i cung c\u1ea5p ch\u1ee9ng t\u1eeb gi\u1ea5y.\u201d<\/span><\/p>\n

\u0111) B\u1ed5 sung th\u00eam kho\u1ea3n 7 nh\u01b0 sau:<\/span><\/p>\n

\u201c7. C\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u00e0i s\u1ea3n (ho\u1eb7c ch\u1ee7 t\u00e0i s\u1ea3n) \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao, cho thu\u00ea ho\u1eb7c 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: X\u00e1c nh\u1eadn c\u1ee7a V\u0103n ph\u00f2ng \u0110\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u00ean \u201cPhi\u1ebfu chuy\u1ec3n th\u00f4ng tin \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai\u201d v\u1ec1 \u0111\u1ea5t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea ho\u1eb7c c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

b) \u0110\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 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng: Gi\u1ea5y t\u1edd ch\u1ee9ng minh c\u01a1 s\u1edf t\u00f4n gi\u00e1o \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

c) 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 qu\u1ed1c ph\u00f2ng, an ninh: Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c giao t\u00e0i s\u1ea3n ho\u1eb7c mua s\u1eafm \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n \u0111\u1eb7c bi\u1ec7t, t\u00e0i s\u1ea3n chuy\u00ean d\u00f9ng, t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh; ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan c\u00f4ng an, qu\u1ed1c ph\u00f2ng v\u1ec1 nh\u00e0 \u0111\u1ea5t, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb thu\u1ed9c lo\u1ea1i chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch qu\u1ed1c ph\u00f2ng, an ninh.<\/span><\/p>\n

d) Nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, t\u00e1i \u0111\u1ecbnh c\u01b0:<\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i nh\u00e0 \u0111\u1ea5t c\u0169 v\u00e0 quy\u1ebft \u0111\u1ecbnh giao nh\u00e0 \u0111\u1ea5t m\u1edbi c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

– 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 g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t c\u1ee7a ng\u01b0\u1eddi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ecb nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p m\u00e0 tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u00f4ng ghi n\u1ee3 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p ho\u1eb7c m\u1ea5t gi\u1ea5y ch\u1ee9ng nh\u1eadn: Ch\u1ee9ng t\u1eeb n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a ch\u1ee7 nh\u00e0, \u0111\u1ea5t b\u1ecb Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i; ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 nh\u00e0, \u0111\u1ea5t (b\u1ea3n ch\u00ednh); ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

– H\u00f3a \u0111\u01a1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, k\u00e8m theo b\u1ea3n ch\u00ednh ch\u1ee9ng t\u1eeb nh\u1eadn ti\u1ec1n, b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 c\u1ee7a c\u01a1 quan thu h\u1ed3i nh\u00e0, \u0111\u1ea5t tr\u1ea3 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/span><\/p>\n

\u0111) C\u1ea5p \u0111\u1ed5i gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n: Gi\u1ea5y t\u1edd ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p.<\/span><\/p>\n

e) T\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n ho\u00e1 th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n:<\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c chuy\u1ec3n doanh nghi\u1ec7p th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

– Danh m\u1ee5c nh\u1eefng t\u00e0i s\u1ea3n chuy\u1ec3n giao t\u1eeb doanh nghi\u1ec7p sang c\u00f4ng ty c\u1ed5 ph\u1ea7n (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ec9 c\u1ed5 ph\u1ea7n ho\u00e1 t\u1eebng ph\u1ea7n th\u00ec ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n giao t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p) ho\u1eb7c cho doanh nghi\u1ec7p m\u1edbi theo quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n; ho\u1eb7c b\u1ea3ng t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh, trong \u0111\u00f3 c\u00f3 t\u00ean c\u00e1c t\u00e0i s\u1ea3n l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n

g) T\u00e0i s\u1ea3n \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c chia hay g\u00f3p do chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp:<\/span><\/p>\n

– Gi\u1ea5y t\u1edd ch\u1ee9ng minh ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n tr\u01b0\u1edbc b\u1ea1 l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3 (Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c ho\u1eb7c \u0110i\u1ec1u l\u1ec7 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 t\u00ean th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n ho\u1eb7c gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n; ho\u1eb7c c\u00f3 t\u00ean trong \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n).<\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp t\u1ed5 ch\u1ee9c v\u00e0 ph\u00e2n chia t\u00e0i s\u1ea3n cho th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n.<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1); ho\u1eb7c T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i ph\u1ea7n x\u00e1c \u0111\u1ecbnh c\u1ee7a C\u01a1 quan Thu\u1ebf ghi: mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh) c\u1ee7a ng\u01b0\u1eddi giao t\u00e0i s\u1ea3n b\u00e0n giao cho ng\u01b0\u1eddi nh\u1eadn t\u00e0i s\u1ea3n; ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n do ng\u01b0\u1eddi g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u1ee9ng t\u00ean (\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c nh\u1eadn v\u1ed1n g\u00f3p k\u00ea khai tr\u01b0\u1edbc b\u1ea1); ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n do t\u1ed5 ch\u1ee9c gi\u1ea3i th\u1ec3 \u0111\u1ee9ng t\u00ean (\u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c chia t\u00e0i s\u1ea3n k\u00ea khai tr\u01b0\u1edbc b\u1ea1).<\/span><\/p>\n

– H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n), ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ph\u00e2n chia, \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n theo h\u00ecnh th\u1ee9c ghi t\u0103ng, ghi gi\u1ea3m v\u1ed1n c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean ho\u1eb7c n\u1ed9i b\u1ed9 m\u1ed9t \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n).<\/span><\/p>\n

h) 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: Gi\u1ea5y t\u1edd chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 gi\u1eefa b\u00ean t\u1eb7ng v\u00e0 b\u00ean \u0111\u01b0\u1ee3c t\u1eb7ng.<\/span><\/p>\n

i) T\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/p>\n

– H\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa b\u00ean cho thu\u00ea v\u00e0 b\u00ean thu\u00ea t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 cho thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh gi\u1eefa b\u00ean cho thu\u00ea v\u00e0 b\u00ean thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/p>\n

– Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

k) V\u1ecf, khung, t\u1ed5ng th\u00e0nh m\u00e1y thay th\u1ebf ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i trong th\u1eddi gian b\u1ea3o h\u00e0nh:<\/span><\/p>\n

– Gi\u1ea5y b\u1ea3o h\u00e0nh t\u00e0i s\u1ea3n.<\/span><\/p>\n

– Phi\u1ebfu xu\u1ea5t kho t\u00e0i s\u1ea3n thay th\u1ebf, k\u00e8m theo gi\u1ea5y thu h\u1ed3i t\u00e0i s\u1ea3n c\u0169 c\u1ee7a ng\u01b0\u1eddi b\u00e1n c\u1ea5p cho ng\u01b0\u1eddi mua.<\/span><\/p>\n

l) Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 trong gia \u0111\u00ecnh s\u1eed d\u1ee5ng m\u1ed9t trong nh\u1eefng gi\u1ea5y t\u1edd t\u00f9y theo m\u1ed1i quan h\u1ec7: S\u1ed5 h\u1ed9 kh\u1ea9u, gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n, gi\u1ea5y khai sinh, quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn con nu\u00f4i c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ng\u01b0\u1eddi cho ho\u1eb7c nh\u1eadn t\u00e0i s\u1ea3n th\u01b0\u1eddng tr\u00fa v\u1ec1 m\u1ed1i quan h\u1ec7.<\/span><\/p>\n

m) Tr\u01b0\u1eddng h\u1ee3p xe \u00f4 t\u00f4 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c B\u1ed9 Qu\u1ed1c ph\u00f2ng c\u1ea5p bi\u1ec3n s\u1ed1 qu\u00e2n s\u1ef1 nay \u0111\u01b0\u1ee3c B\u1ed9 Qu\u1ed1c ph\u00f2ng cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch sang xe qu\u00e2n \u0111\u1ed9i l\u00e0m kinh t\u1ebf do c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u00e0nh 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:<\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ed5ng tham m\u01b0u tr\u01b0\u1edfng \u0111\u01b0a v\u00e0o trang b\u1ecb qu\u00e2n s\u1ef1 (\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c B\u1ed9 Qu\u1ed1c ph\u00f2ng c\u1ea5p bi\u1ec3n s\u1ed1 qu\u00e2n s\u1ef1 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u1eb7c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh).<\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c chuy\u1ec3n doanh nghi\u1ec7p th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– Danh m\u1ee5c t\u00e0i s\u1ea3n chuy\u1ec3n giao t\u1eeb xe qu\u00e2n s\u1ef1 ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng c\u1ee7a doanh nghi\u1ec7p cho c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c cho doanh nghi\u1ec7p m\u1edbi theo quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n; ho\u1eb7c b\u1ea3ng t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

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

T\u1ea1i 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 ghi:<\/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 \u201ct\u00e0u kh\u00e1ch\u201d.<\/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-ten-n\u01a1.\u201d.<\/span><\/p>\n

5.\u00a0\u0110i\u1ec1u 13\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 13. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span><\/b><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

a) Ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh c\u00f3 li\u00ean quan x\u00e2y d\u1ef1ng quy tr\u00ecnh ph\u1ed1i h\u1ee3p li\u00ean th\u00f4ng \u0111i\u1ec7n t\u1eed trong c\u00f4ng t\u00e1c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

b) X\u00e2y d\u1ef1ng, ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh v\u1ec1 B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 B\u1ea3ng gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. B\u1ed9 Giao th\u00f4ng v\u1eadn t\u1ea3i, B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng, B\u1ed9 X\u00e2y d\u1ef1ng, B\u1ed9 C\u00f4ng an c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

a) X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u0103ng k\u00fd t\u00e0i s\u1ea3n.<\/span><\/p>\n

b) K\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u v\u1ec1 th\u00f4ng tin t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo c\u00e1c ti\u00eau ch\u00ed t\u1ea1i m\u1eabu T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c li\u00ean th\u00f4ng \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

c) Th\u1ed1ng nh\u1ea5t chu\u1ea9n k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u00e0 t\u1ed5 ch\u1ee9c tri\u1ec3n khai th\u00ed \u0111i\u1ec3m khai n\u1ed9p, trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong n\u0103m 2020. Tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 tri\u1ec3n khai th\u00ed \u0111i\u1ec3m s\u1ebd tri\u1ec3n khai to\u00e0n qu\u1ed1c. Vi\u1ec7c trao \u0111\u1ed5i d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 theo quy \u0111\u1ecbnh v\u1ec1 Lu\u1eadt giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

3. B\u1ed9 Giao th\u00f4ng v\u1eadn t\u1ea3i (C\u1ee5c \u0110\u0103ng ki\u1ec3m Vi\u1ec7t Nam) c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u00e2n lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 2. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 10 th\u00e1ng 4 n\u0103m 2019.<\/span><\/p>\n

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

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

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
\n– C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\n– \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;
\n– Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;
\n– Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
\n– \u1ee6y ban trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
\n– C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n– VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
\n– L\u01b0u: VT, KTTH (2b). PC<\/span><\/td>\n		\n

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

Nguy\u1ec5n Xu\u00e2n Ph\u00fac<\/span><\/b><\/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: 20\/2019\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 21 th\u00e1ng 02 n\u0103m 2019 \u00a0 NGH\u1eca \u0110\u1ecaNH S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0140\/2016\/N\u0110-CP\u00a0NG\u00c0Y 10 TH\u00c1NG 10 N\u0102M 2016 C\u1ee6A CH\u00cdNH PH\u1ee6 V\u1ec0 L\u1ec6 PH\u00cd..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31783"}],"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=31783"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31783\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31783"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}