{"id":9748,"date":"2015-08-19T03:54:30","date_gmt":"2015-08-19T03:54:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9748"},"modified":"2015-08-24T10:31:46","modified_gmt":"2015-08-24T10:31:46","slug":"du-thao-luat-sua-doi-bo-sung-mot-so-dieu-cua-cac-luat-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9748","title":{"rendered":"D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf"},"content":{"rendered":"

L\u01afU \u00dd<\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

K\u1ebf to\u00e1n Centax<\/a><\/strong> xin gi\u1edbi thi\u1ec7u D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf \u00a0k\u00e8m CV s\u1ed1\u00a0 11140\/BTC-CST ng\u00e0y\u00a0 13 \/8\/2015<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc c\u00f9ng tham kh\u1ea3o, download v\u00e0 tham gia\u00a0\u00fd ki\u1ebfn g\u1eedi v\u1ec1\u00a0K\u1ebf to\u00e1n Centax\u00a0<\/a><\/strong>\u0111\u1ec3 ch\u00fang t\u00f4i t\u1eadp h\u1ee3p,\u00a0tr\u00ecnh l\u00ean Ch\u00ednh ph\u1ee7\u00a0\u00fd ki\u1ebfn tham gia s\u1eeda\u00a0\u0111\u1ed5i lu\u1eadt thu\u1ebf c\u1ee7a c\u00e1c b\u1ea1n<\/span><\/p>\n

 <\/p>\n

\"D\u1ef1<\/span><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 32\/2013\/QH13 v\u00e0 Lu\u1eadt s\u1ed1 71\/2014\/QH13<\/span><\/strong><\/span>
\n 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 8, Kho\u1ea3n 9, Kho\u1ea3n 10 \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 32\/2013\/QH13 v\u00e0 b\u1ed5 sung Kho\u1ea3n 12 v\u00e0o \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201c8. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i.<\/span>
\n 9. Thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng cho ng\u01b0\u1eddi ngh\u00e8o v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00e1c c\u1ee7a Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i; thu nh\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7; thu nh\u1eadp c\u1ee7a c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 qu\u1ef9 kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; thu nh\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c m\u00e0 Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 do Ch\u00ednh ph\u1ee7 th\u00e0nh l\u1eadp \u0111\u1ec3 x\u1eed l\u00fd n\u1ee3 x\u1ea5u c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam.<\/span>
\n 10. Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i ho\u00e1 trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, y t\u1ebf, l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1 kh\u00e1c v\u00e0 c\u1ee7a doanh nghi\u1ec7p x\u00e3 h\u1ed9i \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, y t\u1ebf, l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1 kh\u00e1c v\u00e0 doanh nghi\u1ec7p x\u00e3 h\u1ed9i; ph\u1ea7n thu nh\u1eadp h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3.<\/span>
\n C\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i ho\u00e1, doanh nghi\u1ec7p x\u00e3 h\u1ed9i n\u00eau tr\u00ean ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi 02 \u0111i\u1ec1u ki\u1ec7n: (i) Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia l\u00e0 l\u1ee3i t\u1ee9c t\u1eeb kinh doanh kh\u00f4ng chia theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt chuy\u00ean ng\u00e0nh; (ii) Ph\u1ea7n l\u1ee3i t\u1ee9c t\u1eeb kinh doanh khi chia kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.\u201d<\/span><\/strong><\/span>
\n 12. Kho\u1ea3n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u201d.<\/span><\/strong><\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 7 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 1 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 32\/2013\/QH13 nh\u01b0 sau:<\/span>
\n \u201c3. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n), thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n), thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ebfu l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf.\u201d<\/span>
\n 3. B\u1ed5 sung \u0111i\u1ec3m q v\u00e0o Kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 1 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 32\/2013\/QH13 nh\u01b0 sau:<\/span>
\n \u201cq) Chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi Kho\u1ea3n vay v\u01b0\u1ee3t qu\u00e1 5 l\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (5:1) \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, v\u01b0\u1ee3t qu\u00e1 4 l\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (4:1) \u0111\u1ed1i v\u1edbi c\u00e1c l\u0129nh v\u1ef1c c\u00f2n l\u1ea1i.<\/span><\/strong><\/span>
\n T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2019 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi Kho\u1ea3n vay v\u01b0\u1ee3t qu\u00e1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y l\u00e0 4:1 \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t v\u00e0 3:1 \u0111\u1ed1i v\u1edbi c\u00e1c l\u0129nh v\u1ef1c c\u00f2n l\u1ea1i. Ri\u00eang t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 m\u1ed9t s\u1ed1 ng\u00e0nh, l\u0129nh v\u1ef1c m\u00e0 ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi Kho\u1ea3n vay v\u01b0\u1ee3t qu\u00e1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u0111\u00f3.<\/span><\/strong><\/span>
\n C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/strong><\/span>
\n 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 12 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 12. N\u01a1i n\u1ed9p thu\u1ebf<\/span><\/strong><\/span>
\n Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba b\u00e0n n\u01a1i doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p theo t\u1ef7 l\u1ec7 chi ph\u00ed gi\u1eefa n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 c\u00f3 chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba b\u00e0n n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p gi\u1eefa \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1eb7t chi nh\u00e1nh kinh doanh v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/strong><\/span> Vi\u1ec7c ph\u00e2n c\u1ea5p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ngu\u1ed3n thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y\u201d.<\/span>
\n 5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b, \u0111i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u 13 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 1 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 32\/2013\/QH13 nh\u01b0 sau:<\/span>
\n \u201cb) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi: nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao; \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao; \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m cho ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng – kinh doanh c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; s\u1ea3n xu\u1ea5t c\u00e1c c\u1ee5m chi ti\u1ebft quan tr\u1ecdng, bao g\u1ed3m \u0111\u1ed9ng c\u01a1, c\u1ea7u truy\u1ec1n \u0111\u1ed9ng, h\u1ed9p s\u1ed1; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 th\u00f4ng tin tr\u1ecdng \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (bao g\u1ed3m s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m, d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m v\u00e0 n\u1ed9i dung th\u00f4ng tin s\u1ed1); s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u composit, c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng nh\u1eb9, v\u1eadt li\u1ec7u qu\u00fd hi\u1ebfm; s\u1ea3n xu\u1ea5t n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch, n\u0103ng l\u01b0\u1ee3ng t\u1eeb vi\u1ec7c ti\u00eau h\u1ee7y ch\u1ea5t th\u1ea3i; ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 sinh h\u1ecdc; b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span>
\n d) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (kh\u00f4ng bao g\u1ed3m d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t c\u00e1c d\u00f2ng xe \u00f4 t\u00f4 \u01b0u ti\u00ean) v\u00e0 d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed sau:<\/span>
\n – D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u s\u00e1u ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 ba n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t m\u01b0\u1eddi ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau ba n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu.<\/span>
\n – D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u s\u00e1u ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 ba n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng tr\u00ean ba ngh\u00ecn lao \u0111\u1ed9ng.<\/span>
\n 6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m e Kho\u1ea3n 5 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 71\/2014\/QH13 nh\u01b0 sau:<\/span>
\n e) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (kh\u00f4ng bao g\u1ed3m d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t c\u00e1c d\u00f2ng xe \u00f4 t\u00f4 \u01b0u ti\u00ean) v\u00e0 d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n, c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u m\u01b0\u1eddi hai ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao, Lu\u1eadt khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span>
\n D\u00f2ng xe \u00f4 t\u00f4 \u01b0u ti\u00ean do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh\u201d.<\/span><\/strong><\/span>
\n 7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i Kho\u1ea3n10 \u0110i\u1ec1u 1 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 32\/2013\/QH13 nh\u01b0 sau:<\/span>
\n \u201c2. Doanh nghi\u1ec7p c\u00f3 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 7 c\u1ee7a Lu\u1eadt n\u00e0y n\u1ebfu c\u00f2n l\u1ed7 v\u00e0Doanh nghi\u1ec7p c\u00f3 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang n\u0103m sau v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3. Th\u1eddi gian chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.\u201d<\/span>
\n \u0110i\u1ec1u 2: S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13 v\u00e0 Lu\u1eadt s\u1ed1 71\/2014\/QH13<\/span><\/strong><\/span>
\n 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt s\u1ed1 71\/2014\/QH13 nh\u01b0 sau:<\/span>
\n \u201c1. Thu nh\u1eadp t\u1eeb kinh doanh, bao g\u1ed3m:<\/span>
\n a) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;<\/span>
\n b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n Thu nh\u1eadp t\u1eeb kinh doanh quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 150tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng.\u201d<\/span>
\n 2. S\u1eeda \u0111\u1ed5i kho\u1ea3n 1, Kho\u1ea3n 2, kho\u1ea3n 4 v\u00e0 b\u1ed5 sung kho\u1ea3n 17, kho\u1ea3n 18, kho\u1ea3n 19, Kho\u1ea3n 20 v\u00e0o \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 nh\u01b0 sau:<\/span>
\n \u201c1. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf v\u1edbi con ri\u00eang c\u1ee7a v\u1ee3, ch\u1ed3ng; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau\u201d.<\/span>
\n \u201c2. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t theo m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh\u201d.<\/span>
\n \u201c4. Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf v\u1edbi con ri\u00eang c\u1ee7a v\u1ee3, ch\u1ed3ng; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau\u201d.<\/span>
\n \u201c17. Thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 th\u00e0nh vi\u00ean h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p, c\u00e1 nh\u00e2n l\u00e0 n\u00f4ng d\u00e2n h\u1ee3p t\u00e1c, li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o g\u1eafn v\u1edbi s\u1ea3n xu\u1ea5t, ti\u00eau th\u1ee5 v\u00e0 ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n.<\/span><\/strong><\/span>
\n 18. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/strong><\/span>
\n 19. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i cho Vi\u1ec7t Nam.<\/span><\/strong><\/span>
\n 20. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a nh\u00e2n vi\u00ean ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c Li\u00ean H\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam.\u201d<\/span><\/strong><\/span>
\n 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 5 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 5. Gi\u1ea3m thu\u1ebf<\/span><\/strong><\/span>
\n 1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n 2. Gi\u1ea3m 50% s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i Khu kinh t\u1ebf.<\/span>
\n 3. Gi\u1ea3m 50% s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao l\u00e0m vi\u1ec7c t\u1ea1i Khu c\u00f4ng ngh\u1ec7 cao, Khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao.<\/span>
\n C\u00e1 nh\u00e2n l\u00e0 nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao t\u1ea1i Kho\u1ea3n n\u00e0y x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ngh\u1ec7 cao\u201d.<\/span>
\n \u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13<\/span>
\n 1. B\u1ed5 sung Kho\u1ea3n 1a v\u00e0o \u0110i\u1ec1u 5 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 nh\u01b0 sau:<\/span>
\n \u201c1a. S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.\u201d<\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 25 \u0110i\u1ec1u 5 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u01b0\u0309a \u0111\u00f4\u0309i, b\u00f4\u0309 sung theo quy \u0111i\u0323nh ta\u0323i khoa\u0309n 1 \u0110i\u00ea\u0300u 1 Lu\u00e2\u0323t s\u00f4\u0301 31\/2013\/QH13 nh\u01b0 sau:<\/span>
\n \u201c25. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u1ee9c doanh thu h\u00e0ng n\u0103m t\u1eeb m\u1ed9t tr\u0103m n\u0103m m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.\u201d<\/span>
\n 3. B\u1ed5 sung \u0111i\u1ec3m h, \u0111i\u1ec3m i v\u00e0o Kho\u1ea3n 1 \u0110i\u1ec1u 8 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo ta\u0323i khoa\u0309n 3 \u0110i\u00ea\u0300u 1 cu\u0309a Lu\u00e2\u0323t s\u00f4\u0301 31\/2013\/QH13 nh\u01b0 sau:<\/span>
\n \u201ch. Thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u;<\/span><\/strong><\/span>
\n i. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u ph\u1ee5, \u0111\u01b0\u1eddng m\u00f2n, l\u1ed1i m\u1edf.\u201d<\/span><\/strong><\/span>
\n 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Kho\u1ea3n 6 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 31\/2013\/QH13 nh\u01b0 sau:<\/span>
\n \u201cc) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b Kho\u1ea3n n\u00e0y c\u00f2n ph\u1ea3i c\u00f3: h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5; h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span>
\n Vi\u1ec7c thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u d\u01b0\u1edbi h\u00ecnh th\u1ee9c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u, tr\u1ea3 n\u1ee3 thay Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span>
\n Vi\u1ec7c thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u d\u01b0\u1edbi h\u00ecnh th\u1ee9c thanh to\u00e1n t\u1eeb t\u00e0i Kho\u1ea3n ti\u1ec1n g\u1eedi v\u00e3ng lai c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.\u201d<\/span><\/strong><\/span>
\n 5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 13 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Kho\u1ea3n 7 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 31\/2013\/QH13 nh\u01b0 sau:<\/span>
\n \u201c1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu 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 h\u1ebft trong th\u00e1ng ho\u1eb7c trong qu\u00fd th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo; tr\u01b0\u1eddng h\u1ee3p l\u0169y k\u1ebf sau \u00edt nh\u1ea5t m\u01b0\u1eddi hai th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean ho\u1eb7c \u00edt nh\u1ea5t sau b\u1ed1n qu\u00fd t\u00ednh t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh: k\u00ea khai kh\u1ed1ng v\u1ed1n \u0111i\u1ec1u l\u1ec7, kh\u00f4ng g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd; c\u1ed1 \u00fd \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb; kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 ho\u1eb7c kh\u00f4ng b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o k\u1ef3 ti\u1ebfp theo.<\/strong><\/span><\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i t\u1eeb ba tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n; D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng; D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh th\u01b0\u01a1ng m\u1ea1i; D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n. Quy \u0111\u1ecbnh kh\u00f4ng ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017.\u201d<\/strong><\/span><\/span>
\n \u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 26\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 70\/2014\/QH13<\/span><\/strong><\/span>
\n 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 6 Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 26\/2008\/QH12 nh\u01b0 sau:<\/span>
\n \u201c1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ra; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u (tr\u1eeb x\u0103ng c\u00e1c lo\u1ea1i) l\u00e0 gi\u00e1 do c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ra.<\/strong><\/span><\/span>
\n Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng qua c\u00e1c c\u00f4ng ty con ho\u1eb7c b\u00e1n h\u00e0ng qua c\u00f4ng ty con kh\u00e1c trong c\u00f9ng c\u00f4ng ty m\u1eb9 th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u00e1c c\u00f4ng ty con b\u00e1n ra th\u1ecb tr\u01b0\u1eddng (tr\u1eeb \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i). Quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/strong><\/span>
\n 2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ed9ng v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m;\u201d<\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 70\/2014\/QH13 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 7. Thu\u1ebf su\u1ea5t<\/span><\/strong><\/span>
\n Thu\u1ebf su\u1ea5t thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo Bi\u1ec3u thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t sau \u0111\u00e2y:<\/span><\/p>\n

BI\u1ec2U THU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T<\/span><\/strong><\/span><\/p>\n

\"\"<\/a><\/span><\/p>\n

\u0110i\u1ec1u 5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p s\u1ed1 48\/2010\/QH12<\/span><\/strong><\/span>
\n B\u1ed5 sung Kho\u1ea3n 10 v\u00e0o \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p s\u1ed1 48\/2010\/QH12 nh\u01b0 sau:<\/span>
\n \u201c10. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m d\u01b0\u1edbi 50.000 \u0111\u1ed3ng\u201d.<\/strong><\/span><\/span>
\n \u0110i\u1ec1u 6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng s\u1ed1 57\/2010\/QH12<\/span><\/strong><\/span>
\n S\u1eeda \u0111\u1ed5i Kho\u1ea3n 4 \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng s\u1ed1 57\/2010\/QH12 nh\u01b0 sau: <\/span>
\n \u201c4. \u0110\u1ed1i v\u1edbi x\u0103ng d\u1ea7u s\u1ea3n xu\u1ea5t ho\u1eb7c nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u m\u1ed1i kinh doanh x\u0103ng, d\u1ea7u b\u00e1n ra\u201d.<\/span>
\n \u0110i\u1ec1u 7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13<\/span><\/strong><\/span>
\n 1. B\u1ed5 sung Kho\u1ea3n 11 v\u00e0o \u0110i\u1ec1u 7 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 nh\u01b0 sau:<\/span>
\n \u201c11. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf trong giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 \u0111\u1ecbnh k\u1ef3 c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1ec1 c\u01a1 quan thu\u1ebf.<\/strong><\/span><\/span>
\n Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft Kho\u1ea3n n\u00e0y.\u201d<\/span><\/strong><\/span>
\n 2. B\u1ed5 sung Kho\u1ea3n 11 v\u00e0o \u0110i\u1ec1u 8 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 nh\u01b0 sau:<\/span>
\n \u201c11. X\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 h\u00f3a \u0111\u01a1n, x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh, ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt v\u00e0 \u0111\u1ea3m b\u1ea3o c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf\u201d<\/span><\/strong><\/span>
\n Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft Kho\u1ea3n n\u00e0y\u201d.<\/span><\/strong><\/span>
\n 3. B\u1ed5 sung Kho\u1ea3n 3 v\u00e0o \u0110i\u1ec1u 19 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 nh\u01b0 sau:<\/span>
\n \u201c3. Ch\u00ednh ph\u1ee7 c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n v\u00e0 khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, khuy\u1ebfn kh\u00edch c\u00e1c t\u1ed5 ch\u1ee9c tham gia x\u00e2y d\u1ef1ng, cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/strong><\/span>
\n Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft Kho\u1ea3n n\u00e0y.\u201d<\/span><\/strong><\/span>
\n 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 32 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 nh\u01b0 sau:<\/span>
\n \u201cc) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1eeb ng\u00e0y 01 th\u00e1ng 4 \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 4 n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf\u201d.<\/span><\/strong><\/span>
\n 5. B\u1ed5 sung Kho\u1ea3n 6 \u0110i\u1ec1u 60 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 18 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH12 nh\u01b0 sau:<\/span>
\n \u201c6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh vi\u1ec7c ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, n\u1ed9i dung, y\u00eau c\u1ea7u h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c ki\u1ec3m tra tr\u01b0\u1edbc, ki\u1ec3m tra sau trong ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.\u201d<\/span><\/strong><\/span>
\n 6. B\u1ed5 sung Kho\u1ea3n 4 v\u00e0o \u0110i\u1ec1u 65 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 nh\u01b0 sau:<\/span>
\n \u201c4. C\u00e1c Kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/strong><\/span>
\n – Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 n\u1ee3 thu\u1ebf l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/span><\/strong><\/span>
\n – Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a nh\u01b0ng n\u1ee3 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p khi chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu.\u201d<\/span><\/strong><\/span>
\n 7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 106 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 5 Lu\u1eadt s\u1ed1 71\/2014\/QH13 nh\u01b0 sau:<\/span>
\n \u201c1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9cquy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung \u1ee9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ngu\u00f4\u0300n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n n\u00ean kh\u00f4ng n\u1ed9p k\u1ecbp th\u1eddi c\u00e1c Kho\u1ea3n thu\u1ebf d\u1eabn \u0111\u1ebfn n\u1ee3 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n ph\u00e1t sinh trong th\u1eddi gian ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n.\u201d<\/span>
\n 8. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 106 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 32 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 21\/2012\/QH13 nh\u01b0 sau:<\/span>
\n \u201c2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai sai d\u1eabn \u0111\u1ebfn l\u00e0m thi\u1ebfu s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p n\u1ebfu t\u1ef1 gi\u00e1c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eb1ng c\u00e1ch n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai sai d\u1eabn \u0111\u1ebfn l\u00e0m thi\u1ebfu s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p do l\u1ed7i c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p, nh\u01b0ng kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, thi\u1ebfu thu\u1ebf, tr\u1ed1n thu\u1ebf.<\/span>
\n \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung trong th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 2 \u0111i\u1ec1u 34 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 ch\u1ee7 \u0111\u1ed9ng n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y, nh\u01b0ng kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, thi\u1ebfu thu\u1ebf, tr\u1ed1n thu\u1ebf\u201d.<\/span>
\n \u0110i\u1ec1u 8. \u0110i\u1ec1u Kho\u1ea3n thi h\u00e0nh<\/span><\/strong><\/span>
\n 1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016.<\/span>
\n 2. B\u00e3i b\u1ecf kho\u1ea3n 3 \u0110i\u1ec1u 34 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12.<\/span><\/strong><\/span>
\n 3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111i\u1ec1u, Kho\u1ea3n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt n\u00e0y.<\/span><\/p>\n

Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kho\u00e1 XIII, k\u1ef3 h\u1ecdp th\u1ee9 10 th\u00f4ng qua ng\u00e0y th\u00e1ng n\u0103m 2015.<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/strong><\/span><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Nguy\u1ec5n Sinh H\u00f9ng<\/span><\/strong><\/span><\/p>\n

 <\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n l\u00fd do c\u1ee7a nh\u1eefng thay\u00a0\u0111\u1ed5i \u00a0n\u00e0y, m\u1eddi c\u00e1c b\u1ea1n xem d\u1ef1 th\u1ea3o t\u1edd tr\u00ecnh Ch\u00ednh ph\u1ee7 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 nh\u1eefng n\u1ed9i dung tr\u00ean.<\/span><\/p>\n

C\u00e1c b\u1ea1n c\u0169ng\u00a0\u0111\u1eebng qu\u00ean g\u1eedi v\u1ec1\u00a0K\u1ebf to\u00e1n\u00a0Centax<\/a>\u00a0nh\u1eefng \u00fd ki\u1ebfn\u00a0v\u1ec1 nh\u1eefng b\u1ea3n d\u1ef1 th\u1ea3o n\u00e0y,\u00a0\u0111\u1ec3 c\u00f9ng K\u1ebf to\u00e1n Centax<\/a>\u00a0t\u1eadp h\u1ee3p\u00a0\u00fd ki\u1ebfn\u00a0\u0111i\u1ec1u ch\u1ec9nh c\u00e1c Lu\u1eadt thu\u1ebf,\u00a0tr\u00ecnh l\u00ean Ch\u00ednh ph\u1ee7 v\u00e0 Qu\u1ed1c h\u1ed9i<\/span><\/p>\n

T\u1edd tr\u00ecnh Ch\u00ednh ph\u1ee7 v\u1ec1 d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf<\/a><\/strong><\/span><\/p>\n

D\u1ef1 th\u1ea3o ngh\u1ecb quy\u1ebft v\u1ec1 ban h\u00e0nh m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf nh\u1eb1m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n<\/span><\/a><\/strong><\/p>\n

D\u1ef1 th\u1ea3o th\u00f4ng t\u01b0 thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/a><\/span><\/strong><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb : D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":10455,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1152],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9748"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9748"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9748\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10455"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9748"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}