{"id":299,"date":"2011-11-25T08:00:00","date_gmt":"2011-11-25T08:00:00","guid":{"rendered":"https:\/\/tuvangiaothong.com\/van-ban\/thong-tu-quy-dinh-muc-thu-che-do-thu-nop-va-quan-ly-su-dung-phi-tham-dinh-bao-cao-danh-gia-tac-dong-moi-truong\/"},"modified":"2026-09-09T22:55:20","modified_gmt":"2026-09-09T22:55:20","slug":"thong-tu-quy-dinh-muc-thu-che-do-thu-nop-va-quan-ly-su-dung-phi-tham-dinh-bao-cao-danh-gia-tac-dong-moi-truong","status":"publish","type":"van-ban","link":"https:\/\/tuvangiaothong.com\/en\/legal-documents\/thong-tu-quy-dinh-muc-thu-che-do-thu-nop-va-quan-ly-su-dung-phi-tham-dinh-bao-cao-danh-gia-tac-dong-moi-truong\/","title":{"rendered":"TH\u00d4NG T\u01af QUY \u0110\u1ecaNH M\u1ee8C THU, CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P V\u00c0 QU\u1ea2N L\u00dd S\u1eec D\u1ee4NG PH\u00cd TH\u1ea8M \u0110\u1ecaNH B\u00c1O C\u00c1O \u0110\u00c1NH GI\u00c1 T\u00c1C \u0110\u1ed8NG M\u00d4I TR\u01af\u1edcNG"},"content":{"rendered":"

<\/p>\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/h3>\n

——–<\/h3>\n

<\/TD>

<\/p>\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/h3>\n

\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/h3>\n

—————-<\/h3>\n

<\/TD><\/TR><\/u1>

S\u1ed1: 218\/2010\/TT-BTC<\/P><\/TD>

H\u00e0 N\u1ed9i, ng\u00e0y 29 th\u00e1ng 12 n\u0103m 2010<\/I><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/p>\n

TH\u00d4NG T\u01af<\/h3>\n

<\/u1>

QUY \u0110\u1ecaNH M\u1ee8C THU, CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P V\u00c0 QU\u1ea2N L\u00dd S\u1eec D\u1ee4NG PH\u00cd TH\u1ea8M \u0110\u1ecaNH B\u00c1O C\u00c1O \u0110\u00c1NH GI\u00c1 T\u00c1C \u0110\u1ed8NG M\u00d4I TR\u01af\u1edcNG<\/P>

C\u0103n c\u1ee9 Lu\u1eadt B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng;
C\u0103n c\u1ee9 Ph\u00e1p l\u1ec7nh Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;
C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2006\/N\u0110-CP ng\u00e0y 09\/8\/2006 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 21\/2008\/N\u0110-CP ng\u00e0y 28\/2\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng
C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 57\/2002\/N\u0110-CP ng\u00e0y 03\/6\/2002 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 24\/2006\/N\u0110-CP ng\u00e0y 06\/3\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Ph\u00e1p l\u1ec7nh Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;
C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;
Sau khi c\u00f3 \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 4961\/BTNMT-TCMT ng\u00e0y 06 th\u00e1ng 12 n\u0103m 2010, B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p v\u00e0 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng do c\u01a1 quan Trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/I><\/P>

\u0110i\u1ec1u 1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed v\u00e0 c\u01a1 quan thu ph\u00ed<\/B><\/P>

1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed<\/P>

C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc; ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng tr\u00ean l\u00e3nh th\u1ed5 n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam khi n\u1ed9p h\u1ed3 s\u01a1 y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2006\/N\u0110-CP ng\u00e0y 09\/8\/2006 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 21\/2008\/N\u0110-CP ng\u00e0y 28\/02\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng th\u00ec ph\u1ea3i n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng.<\/P>

2. C\u01a1 quan thu ph\u00ed<\/P>

C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng g\u1ed3m: C\u1ee5c Th\u1ea9m \u0111\u1ecbnh v\u00e0 \u0110\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng thu\u1ed9c T\u1ed5ng c\u1ee5c M\u00f4i tr\u01b0\u1eddng, B\u1ed9 T\u00e0i nguy\u00ean M\u00f4i tr\u01b0\u1eddng; c\u00e1c c\u01a1 quan \u0111\u01b0\u1ee3c c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c giao th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi chung l\u00e0 c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed). <\/P>

\u0110i\u1ec1u 2. M\u1ee9c thu ph\u00ed<\/B><\/P>

1. M\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/P>

M\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng b\u1ed5 sung ho\u1eb7c th\u1ea9m \u0111\u1ecbnh l\u1ea1i b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng b\u1eb1ng 50% m\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh l\u1ea7n \u0111\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n c\u00f3 thay \u0111\u1ed5i t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 th\u00ec ph\u00ed th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng b\u1ed5 sung ho\u1eb7c th\u1ea9m \u0111\u1ecbnh l\u1ea1i t\u00ednh theo t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/P>

2. Ph\u00ed th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng thu b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam (VN\u0110). Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 nhu c\u1ea7u n\u1ed9p ph\u00ed b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec thu b\u1eb1ng \u0111\u00f4 la M\u1ef9 (USD) theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n. <\/P>

\u0110i\u1ec1u 3. Th\u1eddi \u0111i\u1ec3m n\u1ed9p ph\u00ed<\/B><\/P>

Th\u1eddi gian n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng l\u00e0 t\u1eeb th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng \u0111\u1ebfn tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c h\u1ecdp H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng.<\/P>

\u0110i\u1ec1u 4. T\u1ed5 ch\u1ee9c thu, n\u1ed9p v\u00e0 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng<\/B><\/P>

1. Ph\u00ed th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng l\u00e0 kho\u1ea3n thu thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/P>

2. C\u01a1 quan thu ph\u00ed th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd, k\u00ea khai n\u1ed9p ph\u00ed v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 63\/2002\/TT-BTC ng\u00e0y 24\/7\/2002 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 45\/2006\/TT-BTC ng\u00e0y 25\/5\/2006 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 63\/2002\/TT-BTC ng\u00e0y 24\/7\/2002 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; Th\u00f4ng t\u01b0 s\u1ed1 60\/2007\/TT-BTC ng\u00e0y 14\/6\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25\/5\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/P>

3. C\u01a1 quan thu ph\u00ed \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ec3 l\u1ea1i 90% (ch\u00edn m\u01b0\u01a1i ph\u1ea7n tr\u0103m) tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u00ed th\u1ef1c thu \u0111\u01b0\u1ee3c tr\u01b0\u1edbc khi n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 chi ph\u00ed cho vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5, thu ph\u00ed th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng theo n\u1ed9i dung chi c\u1ee5 th\u1ec3 sau \u0111\u00e2y:<\/P>

a) Chi thanh to\u00e1n cho c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n thu ph\u00ed: ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo quy \u0111\u1ecbnh, tr\u1eeb chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c \u0111\u00e3 h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh;<\/P>

b) Chi ph\u00ed ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho vi\u1ec7c th\u1ef1c hi\u1ec7n thu ph\u00ed nh\u01b0: v\u0103n ph\u00f2ng ph\u1ea9m, v\u1eadt t\u01b0 v\u0103n ph\u00f2ng, th\u00f4ng tin li\u00ean l\u1ea1c, \u0111i\u1ec7n, n\u01b0\u1edbc, c\u00f4ng t\u00e1c ph\u00ed (chi ph\u00ed \u0111i l\u1ea1i, ti\u1ec1n thu\u00ea ch\u1ed7 \u1edf, ti\u1ec1n l\u01b0u tr\u00fa); chi ph\u00ed chuy\u1ec3n h\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng \u0111\u1ebfn c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ea9m \u0111\u1ecbnh;<\/P>

c) Chi s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean, s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho th\u1ef1c hi\u1ec7n thu ph\u00ed; chi thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c th\u1ea9m \u0111\u1ecbnh trong \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng c\u00f3 ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c th\u1ea9m \u0111\u1ecbnh;<\/P>

d) Chi mua s\u1eafm v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u;<\/P>

\u0111) Chi mua s\u1eafm m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean ng\u00e0nh s\u1eed d\u1ee5ng t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng;<\/P>

e) Chi phi\u0301 h\u00f4\u0323i nghi\u0323, h\u00f4\u0323i tha\u0309o, kh\u1ea3o s\u00e1t cho c\u00f4ng t\u00e1c th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng;<\/P>

g) Chi h\u1ecdp cho h\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng, m\u1ee9c chi theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 45\/2010\/TTLT-BTC-BTNMT ng\u00e0y 30\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd kinh ph\u00ed s\u1ef1 nghi\u1ec7p m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c v\u0103n b\u1ea3n thay th\u1ebf kh\u00e1c.<\/P>

h) Chi cho vi\u1ebft b\u00e0i nh\u1eadn x\u00e9t th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng theo m\u1ee9c chi nh\u1eadn x\u00e9t \u0111\u00e1nh gi\u00e1 c\u1ee7a ph\u1ea3n bi\u1ec7n h\u1ecdp h\u1ed9i \u0111\u1ed3ng nghi\u1ec7m thu d\u1ef1 \u00e1n, \u0111\u1ec1 \u00e1n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 45\/2010\/TTLT-BTC-BTNMT ng\u00e0y 30\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 B\u1ed9 T\u00e0i nguy\u00ean M\u00f4i tr\u01b0\u1eddng h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd kinh ph\u00ed s\u1ef1 nghi\u1ec7p m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c v\u0103n b\u1ea3n thay th\u1ebf kh\u00e1c.<\/P>

i) Chi khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i cho c\u00e1n b\u1ed9, nh\u00e2n vi\u00ean tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed trong \u0111\u01a1n v\u1ecb theo nguy\u00ean t\u1eafc b\u00ecnh qu\u00e2n m\u1ed9t n\u0103m, m\u1ed9t ng\u01b0\u1eddi t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 (ba) th\u00e1ng l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n n\u1ebfu s\u1ed1 thu n\u0103m nay cao h\u01a1n n\u0103m tr\u01b0\u1edbc v\u00e0 t\u1ed1i \u0111a b\u1eb1ng 2 (hai) th\u00e1ng l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n n\u1ebfu s\u1ed1 thu n\u0103m nay th\u1ea5p h\u01a1n ho\u1eb7c b\u1eb1ng n\u0103m tr\u01b0\u1edbc,<\/P>

k) C\u00e1c kho\u1ea3n chi kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed.<\/P>

4. T\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c, sau khi tr\u1eeb s\u1ed1 ti\u1ec1n tr\u00edch \u0111\u1ec3 l\u1ea1i theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, s\u1ed1 c\u00f2n l\u1ea1i (10%) c\u01a1 quan thu ph\u00ed ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, lo\u1ea1i, kho\u1ea3n, m\u1ee5c, ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng c\u1ee7a M\u1ee5c l\u1ee5c Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h\u00e0nh.<\/P><\/p>\n

\u0110i\u1ec1u 5: T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n:<\/h3>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/3\/2011. <\/P>

2. C\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, c\u00f4ng khai ch\u1ebf \u0111\u1ed9 thu ph\u00ed kh\u00f4ng h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 63\/2002\/TT-BTC ng\u00e0y 24\/7\/2002 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 45\/2006\/TT-BTC ng\u00e0y 25\/5\/2006 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 63\/2002\/TT-BTC ng\u00e0y 24\/7\/2002 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; Th\u00f4ng t\u01b0 s\u1ed1 60\/2007\/TT-BTC ng\u00e0y 14\/6\/2007 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 157\/2009\/TT-BTC ng\u00e0y 06\/8\/2009 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 60\/2007\/TT-BTC ng\u00e0y 14\/6\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25\/5\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/P>

3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Th\u00f4ng t\u01b0 n\u00e0y. Trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 xem x\u00e9t, h\u01b0\u1edbng d\u1eabn.\/.<\/P>
<\/p>\n

N\u01a1i nh\u1eadn:<\/h3>\n

– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/h3>\n

– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/h3>\n

– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/h3>\n

– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/h3>\n

– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/h3>\n

– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/h3>\n

– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/h3>\n

– V\u0103n ph\u00f2ng Ban ch\u1ec9 \u0111\u1ea1o Trung \u01b0\u01a1ng v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;<\/h3>\n

– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/h3>\n

– C\u00f4ng b\u00e1o;<\/h3>\n

– C\u1ee5c ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/h3>\n

– U\u1ef7 ban nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/B><\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/h3>\n

– Website Ch\u00ednh ph\u1ee7;<\/h3>\n

– Website B\u1ed9 T\u00e0i ch\u00ednh;<\/h3>\n

– C\u1ee5c ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/h3>\n

– L\u01b0u VT, CST (CST 3).<\/P><\/TD>

KT. B\u1ed8 TR\u01af\u1edeNG<\/B><\/p>\n

TH\u1ee8 TR\u01af\u1edeNG<\/h3>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/h3>\n

<\/TD><\/TR><\/TBODY><\/TABLE><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH ——– C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac —————- S\u1ed1: 218\/2010\/TT-BTCH\u00e0 N\u1ed9i, ng\u00e0y 29 th\u00e1ng 12 n\u0103m 2010 TH\u00d4NG T\u01af QUY \u0110\u1ecaNH M\u1ee8C THU, CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P V\u00c0 QU\u1ea2N L\u00dd S\u1eec D\u1ee4NG PH\u00cd TH\u1ea8M \u0110\u1ecaNH B\u00c1O C\u00c1O \u0110\u00c1NH GI\u00c1 T\u00c1C \u0110\u1ed8NG M\u00d4I…<\/p>\n","protected":false},"template":"","loai-van-ban":[12],"co-quan-ban-hanh":[19],"class_list":["post-299","van-ban","type-van-ban","status-publish","hentry","loai-van-ban-thong-tu","co-quan-ban-hanh-bo-tai-chinh","description-off"],"_links":{"self":[{"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/van-ban\/299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/van-ban"}],"about":[{"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/types\/van-ban"}],"wp:attachment":[{"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/media?parent=299"}],"wp:term":[{"taxonomy":"loai-van-ban","embeddable":true,"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/loai-van-ban?post=299"},{"taxonomy":"co-quan-ban-hanh","embeddable":true,"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/co-quan-ban-hanh?post=299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}