{"id":308,"date":"2010-10-27T08:00:00","date_gmt":"2010-10-27T08:00:00","guid":{"rendered":"https:\/\/tuvangiaothong.com\/van-ban\/nghi-dinh-sua-doi-bo-sung-mot-so-dieu-cua-nghi-dinh-so-85-2007-nd-cp-ngay-25-thang-5-nam-2007-cua-chinh-phu\/"},"modified":"2026-09-09T22:55:21","modified_gmt":"2026-09-09T22:55:21","slug":"nghi-dinh-sua-doi-bo-sung-mot-so-dieu-cua-nghi-dinh-so-85-2007-nd-cp-ngay-25-thang-5-nam-2007-cua-chinh-phu","status":"publish","type":"van-ban","link":"https:\/\/tuvangiaothong.com\/en\/legal-documents\/nghi-dinh-sua-doi-bo-sung-mot-so-dieu-cua-nghi-dinh-so-85-2007-nd-cp-ngay-25-thang-5-nam-2007-cua-chinh-phu\/","title":{"rendered":"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 85\/2007\/N\u0110-CP NG\u00c0Y 25 TH\u00c1NG 5 N\u0102M 2007 C\u1ee6A CH\u00cdNH PH\u1ee6"},"content":{"rendered":"

<\/p>\n

CH\u00cdNH PH\u1ee6<\/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 \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac<\/h3>\n

————–<\/h3>\n

<\/TD><\/TR>

S\u1ed1: 106\/2010\/N\u0110-CP<\/P><\/TD>

H\u00e0 N\u1ed9i, ng\u00e0y 28 th\u00e1ng 10 n\u0103m 2010<\/I><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/p>\n

NGH\u1eca \u0110\u1ecaNH<\/h3>\n

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0 85\/2007\/N\u0110-CP NG\u00c0Y 25 TH\u00c1NG 5 N\u0102M 2007 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe V\u00c0 NGH\u1eca \u0110\u1ecaNH S\u1ed0 100\/2008\/N\u0110-CP NG\u00c0Y 08 TH\u00c1NG 9 N\u0102M 2008 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/P><\/p>\n

CH\u00cdNH PH\u1ee6<\/h3>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;
C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006;
X\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh,<\/I><\/P><\/p>\n

NGH\u1eca \u0110\u1ecaNH:<\/h3>\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 85\/2007\/N\u0110-CP ng\u00e0y 25 th\u00e1ng 5 n\u0103m 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 nh\u01b0 sau:<\/B><\/P><\/p>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 3 nh\u01b0 sau:<\/h2>\n

\u201c2. Vi\u1ec7c \u1ee7y nhi\u1ec7m thu thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng gi\u1eefa th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u1ee7y nhi\u1ec7m thu \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/P><\/p>\n

2. B\u1ed5 sung th\u00eam kho\u1ea3n 5 \u0110i\u1ec1u 4 nh\u01b0 sau:<\/h2>\n

\u201c5. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d.<\/P><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c kho\u1ea3n 1, 2 \u0110i\u1ec1u 5 nh\u01b0 sau:<\/h2>\n

\u201c1. Khi c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00e3 n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf) trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i th\u00f4ng tin. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c m\u1ed9t c\u1eeda li\u00ean th\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh th\u00ec th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u00f3.<\/P>

2. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 khai ho\u1eb7c \u0111\u1ec1 ngh\u1ecb ho\u00e0n s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba tr\u01b0\u1edbc khi thay \u0111\u1ed5i tr\u1ee5 s\u1edf v\u00e0 kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i tr\u1ee5 s\u1edf tr\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.\u201d<\/P><\/p>\n

4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 7 nh\u01b0 sau:<\/h2>\n

\u201c\u0110i\u1ec1u 7. <\/B>Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/P>

1. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (tr\u1eeb khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u) quy \u0111\u1ecbnh nh\u01b0 sau:<\/P>

a) Khai theo th\u00e1ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y v\u00e0 khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/P>

b) Khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh (sau \u0111\u00e2y g\u1ecdi l\u00e0 kinh doanh ngo\u1ea1i t\u1ec9nh); tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf ph\u00e1t sinh nhi\u1ec1u l\u1ea7n trong m\u1ed9t th\u00e1ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 chuy\u1ec3n sang khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh kh\u00e1c do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/P>

2. H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/P>

a) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng g\u1ed3m:<\/P>

– T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng;<\/P>

– B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/P>

– B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/P>

b) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kinh doanh ngo\u1ea1i t\u1ec9nh l\u00e0 t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d.<\/P><\/p>\n

5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 9 nh\u01b0 sau:<\/h2>\n

\u201c\u0110i\u1ec1u<\/B> 9.<\/B> Khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/P>

1. Khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo th\u00e1ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (tr\u1eeb khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u).<\/P>

2. H\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t g\u1ed3m:<\/P>

a) T\u1edd khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00e1ng;<\/P>

b) B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/P>

c) B\u1ea3ng k\u00ea thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3).\u201d<\/P><\/p>\n

6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 10 nh\u01b0 sau:<\/h2>\n

\u201c\u0110i\u1ec1u 10.<\/B> Khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/P>

1. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y bao g\u1ed3m: khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/P>

2. Vi\u1ec7c khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/P>

Ttr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u0103ng k\u00fd T\u1edd khai h\u1ea3i quan m\u1ed9t l\u1ea7n \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nhi\u1ec1u l\u1ea7n th\u00ec vi\u1ec7c khai thu\u1ebf, t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo t\u1eebng l\u1ea7n th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/P>

3. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng sau \u0111\u00f3 c\u00f3 thay \u0111\u1ed5i v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 m\u01b0\u1eddi ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i.<\/P>

4. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u00e0 h\u1ed3 s\u01a1 h\u1ea3i quan.<\/P>

5. Vi\u1ec7c khai thu\u1ebf b\u1ed5 sung v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/P><\/p>\n

7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 13 nh\u01b0 sau:<\/h2>\n

\u201c1. Khai thu\u1ebf m\u00f4n b\u00e0i nh\u01b0 sau:<\/P>

a) Khai thu\u1ebf m\u00f4n b\u00e0i m\u1ed9t l\u1ea7n khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi ra ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi th\u00e0nh l\u1eadp c\u01a1 s\u1edf kinh doanh nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec ph\u1ea3i khai thu\u1ebf m\u00f4n b\u00e0i trong th\u1eddi h\u1ea1n ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf.<\/P>

b) Khai thu\u1ebf m\u00f4n b\u00e0i theo n\u0103m trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p.\u201d<\/P><\/p>\n

8. B\u1ed5 sung th\u00eam \u0111i\u1ec3m d v\u00e0o kho\u1ea3n 1 \u0110i\u1ec1u 15 nh\u01b0 sau:<\/h2>\n

\u201cd) Khai l\u1ec7 ph\u00ed h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\u201d.<\/P><\/p>\n

9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 nh\u01b0 sau:<\/h2>\n

\u201c\u0110i\u1ec1u 16. <\/B>Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) c\u1ee7a t\u1ed5 ch\u1ee9c (ho\u1eb7c c\u00e1 nh\u00e2n) n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam (g\u1ecdi l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i); khai thu\u1ebf kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay cho c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i.<\/P>

1. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i) quy \u0111\u1ecbnh nh\u01b0 sau:<\/P>

a) Khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo t\u1eebng l\u1ea7n ph\u00e1t sinh. Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf ph\u00e1t sinh nhi\u1ec1u l\u1ea7n trong m\u1ed9t th\u00e1ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 chuy\u1ec3n sang khai thu\u1ebf theo th\u00e1ng;<\/P>

b) Khai quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u.<\/P>

2. H\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh nh\u01b0 sau:<\/P>

a) H\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c khai theo th\u00e1ng bao g\u1ed3m:<\/P>

– T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i;<\/P>

– B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 v\u00e0 b\u1ea3n t\u00f3m t\u1eaft h\u1ee3p \u0111\u1ed3ng b\u1eb1ng ti\u1ebfng Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf k\u00ea khai (\u0111\u1ed1i v\u1edbi l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u).<\/P>

b) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m:<\/P>

– T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf;<\/P>

– B\u1ea3ng k\u00ea c\u00e1c nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 tham gia th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u;<\/P>

– B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf theo c\u00e1c l\u1ea7n thanh to\u00e1n;<\/P>

– B\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng.<\/P>

3. Khai thu\u1ebf kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay cho c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i:<\/P>

a) Khai thu\u1ebf kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay cho c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i l\u00e0 lo\u1ea1i khai theo th\u00e1ng.<\/P>

b) T\u1ed5 ch\u1ee9c l\u00e0m \u0111\u1ea1i l\u00fd v\u1eadn t\u1ea3i ho\u1eb7c \u0111\u1ea1i l\u00fd giao nh\u1eadn h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n cho c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean \u0111\u1ea1i l\u00fd v\u1eadn t\u1ea3i ho\u1eb7c \u0111\u1ea1i l\u00fd giao nh\u1eadn h\u00e0ng h\u00f3a, bao g\u1ed3m:<\/P>

– T\u1edd khai thu\u1ebf;<\/P>

– B\u1ea3ng k\u00ea thu nh\u1eadp v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/P>

– C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c k\u00e8m theo\u201d.<\/P><\/p>\n

10. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 17 nh\u01b0 sau:<\/h2>\n

\u201c\u0110i\u1ec1u 17. <\/B>Khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t kh\u1ea9u d\u1ea7u th\u00f4 v\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n nh\u01b0 sau:<\/P>

1. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t kh\u1ea9u d\u1ea7u th\u00f4:<\/P>

a) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi khai th\u00e1c v\u00e0 xu\u1ea5t kh\u1ea9u d\u1ea7u th\u00f4 nh\u01b0 sau:<\/P>

– Khai thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n xu\u1ea5t kh\u1ea9u d\u1ea7u th\u00f4;<\/P>

– Khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo n\u0103m ho\u1eb7c khi k\u1ebft th\u00fac, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng khai th\u00e1c d\u1ea7u kh\u00ed.<\/P>

b) B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh vi\u1ec7c khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t kh\u1ea9u d\u1ea7u th\u00f4 ph\u00f9 h\u1ee3p v\u1edbi giao d\u1ecbch, thanh to\u00e1n ti\u1ec1n d\u1ea7u xu\u1ea5t kh\u1ea9u.<\/P>

2. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n:<\/P>

a) Khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0o kho b\u1ea1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n (n\u01a1i c\u00f3 tuabin, \u0111\u1eadp th\u1ee7y \u0111i\u1ec7n v\u00e0 nh\u1eefng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ch\u1ee7 y\u1ebfu c\u1ee7a nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n). Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n n\u1eb1m chung tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng th\u00ec thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n n\u1ed9p ng\u00e2n s\u00e1ch c\u00e1c t\u1ec9nh th\u1ef1c hi\u1ec7n theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 m\u00e1y n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng.<\/P>

b) Khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p: c\u00f4ng ty th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf \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 c\u00f4ng ty th\u1ee7y \u0111i\u1ec7n \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh; c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c C\u00f4ng ty m\u1eb9 T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam (g\u1ecdi t\u1eaft l\u00e0 EVN) (bao g\u1ed3m c\u00e1c c\u00f4ng ty th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0 c\u00e1c nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n ph\u1ee5 thu\u1ed9c) \u0111\u00f3ng \u1edf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a V\u0103n ph\u00f2ng EVN th\u00ec s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p \u1edf n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u01a1i c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n (n\u01a1i c\u00f3 tuabin, \u0111\u1eadp th\u1ee7y \u0111i\u1ec7n v\u00e0 nh\u1eefng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ch\u1ee7 y\u1ebfu c\u1ee7a nh\u00e0 m\u00e1y \u0111i\u1ec7n) n\u1eb1m chung tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng th\u00ec s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do c\u00f4ng ty th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c EVN n\u1ed9p ng\u00e2n s\u00e1ch c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n theo t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 nh\u00e0 m\u00e1y n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng.<\/P>

c) Khai, n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean: c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd k\u00ea khai n\u1ed9p thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n \u0111\u01b0\u1ee3c ph\u00e2n chia cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c nhau th\u00ec c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf (ho\u1eb7c n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf) v\u00e0 sao g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu thu\u1ebf t\u00e0i nguy\u00ean, th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean cho ng\u00e2n s\u00e1ch c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng tr\u00ean c\u01a1 s\u1edf di\u1ec7n t\u00edch l\u00f2ng h\u1ed3 th\u1ee7y \u0111i\u1ec7n; kinh ph\u00ed \u0111\u1ec1n b\u00f9 gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, di d\u00e2n t\u00e1i \u0111\u1ecbnh c\u01b0; s\u1ed1 h\u1ed9 d\u00e2n ph\u1ea3i di chuy\u1ec3n t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i \u1edf l\u00f2ng h\u1ed3.<\/P>

d) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngu\u1ed3n thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf t\u00e0i nguy\u00ean quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c kho\u1ea3n n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n b\u1eaft \u0111\u1ea7u \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh\u201d.<\/P><\/p>\n

11. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 18 nh\u01b0 sau:<\/h2>\n

\u201c\u0110i\u1ec1u 18.<\/B> Khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf.<\/P>

1. Khai thu\u1ebf theo n\u0103m \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng xuy\u00ean c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/P>

2. Khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/P>

3. C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ph\u1ea3i k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/P>

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c doanh s\u1ed1 l\u00e0m c\u0103n c\u1ee9 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y\u201d.<\/P><\/p>\n

12. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 20 nh\u01b0 sau:<\/h2>\n

\u201c\u0110i\u1ec1u 20.<\/B> \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/P>

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; h\u1ed3 s\u01a1 khai ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 2, 3, 4 v\u00e0 5 \u0110i\u1ec1u n\u00e0y.<\/P>

2. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0, \u0111\u1ea5t; h\u1ed3 s\u01a1 khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p; h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1; h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i t\u1ec9nh v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i Chi C\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i ph\u00e1t sinh c\u00e1c lo\u1ea1i thu\u1ebf n\u00e0y.<\/P>

3. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh \u1edf c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u1edbi n\u01a1i c\u01a1 s\u1edf c\u00f3 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp (C\u1ee5c thu\u1ebf ho\u1eb7c Chi C\u1ee5c thu\u1ebf) n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean, n\u01a1i chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u00e0y nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf (C\u1ee5c thu\u1ebf ho\u1eb7c Chi C\u1ee5c thu\u1ebf) n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/P>

4. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh l\u00e0 n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/P>

5. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i c\u01a1 quan H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd T\u1edd khai h\u1ea3i quan.<\/P>

6. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u00ec \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u00f3.\u201d<\/P><\/p>\n

13. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 21 nh\u01b0 sau:<\/h2>\n

\u201c\u0110i\u1ec1u 21. <\/B>Thanh to\u00e1n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t.<\/P>

1. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n chuy\u00ean thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 t\u1eadp trung c\u00e1c ngu\u1ed3n thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Cu\u1ed1i ng\u00e0y l\u00e0m vi\u1ec7c chuy\u1ec3n k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n n\u00e0y v\u00e0o t\u00e0i kho\u1ea3n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/P>

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh vi\u1ec7c n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0o Qu\u1ef9 Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n, k\u1ebf to\u00e1n ti\u1ec1n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 vi\u1ec7c chuy\u1ec3n ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/P>

2. Th\u1ee9 t\u1ef1 thanh to\u00e1n ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n thu\u1ebf truy thu, ti\u1ec1n thu\u1ebf ph\u00e1t sinh, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ph\u00e1p lu\u1eadt thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 45 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/P>

3. C\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o Qu\u1ef9 Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.\u201d<\/P><\/p>\n

14. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 22 nh\u01b0 sau:<\/h2>\n

\u201c\u0110i\u1ec1u 22.<\/B> X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba.<\/P>

1. Ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c coi l\u00e0 n\u1ed9p th\u1eeba khi:<\/P>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 111 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/P>

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ph\u00ed x\u0103ng d\u1ea7u.<\/P>

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i quy\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo c\u00e1c c\u00e1ch sau:<\/P>

a) B\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3, k\u1ec3 c\u1ea3 vi\u1ec7c b\u00f9 tr\u1eeb gi\u1eefa c\u00e1c lo\u1ea1i thu\u1ebf v\u1edbi nhau;<\/P>

b) Tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo;<\/P>

c) Ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p n\u1ed9p th\u1eeba do thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng).<\/P>

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd gi\u1ea3i quy\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/P>

4. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/P>

5. T\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu, kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, ho\u00e0n thu\u1ebf cho c\u00e1 nh\u00e2n n\u1ed9p th\u1eeba khi quy\u1ebft to\u00e1n thu\u1ebf. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n kho\u1ea3n n\u00e0y.\u201d<\/P><\/p>\n

15. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 24 nh\u01b0 sau:<\/h2>\n

\u201c\u0110i\u1ec1u 24.<\/B> Gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/P>

1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n:<\/P>

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, n\u1ed9p ph\u1ea1t \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 n\u1ebfu kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/P>

a) B\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t kinh doanh do g\u1eb7p thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd;<\/P>

b) Di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh;<\/P>

c) Do ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc thay \u0111\u1ed5i l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/P>

d) Ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 do nguy\u00ean nh\u00e2n ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/P>

\u0111) Th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, kinh doanh nh\u00e0 \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t ho\u1eb7c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t nh\u01b0ng ch\u01b0a gi\u1ea3i ph\u00f3ng \u0111\u01b0\u1ee3c m\u1eb7t b\u1eb1ng, ch\u01b0a b\u00e0n giao \u0111\u1ea5t d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f3 ngu\u1ed3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/P>

e) G\u1eb7p kh\u00f3 kh\u0103n kh\u00e1ch quan \u0111\u1eb7c bi\u1ec7t kh\u00e1c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/P>

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d, \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/P>

2. S\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c gia h\u1ea1n;<\/P>

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 tr\u1ecb gi\u00e1 v\u1eadt ch\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i;<\/P>

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i c\u00e1c \u0111i\u1ec3m b, c, d, \u0111 v\u00e0 \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh do c\u00e1c nguy\u00ean nh\u00e2n \u0111\u00f3 g\u00e2y ra.<\/P>

3. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf:<\/P>

a) Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 hai n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/P>

b) Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 m\u1ed9t n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i c\u00e1c \u0111i\u1ec3m b, c, d, \u0111 v\u00e0 \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/P>

4. Quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u201d.<\/P><\/p>\n

16. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 25 nh\u01b0 sau:<\/h2>\n

\u201c\u0110i\u1ec1u 25. <\/B>\u1ea4n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf.<\/P>

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/P>

a) Kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/P>

b) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh;<\/P>

c) Kh\u00f4ng b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c \u0111\u00e3 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, ch\u00ednh x\u00e1c c\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/P>

d) Kh\u00f4ng xu\u1ea5t tr\u00ecnh t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf khi \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/P>

\u0111) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf, c\u00f3 c\u0103n c\u1ee9 ch\u1ee9ng minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ch\u00ednh x\u00e1c, trung th\u1ef1c d\u1eabn \u0111\u1ebfn kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/P>

e) C\u00f3 d\u1ea5u hi\u1ec7u b\u1ecf tr\u1ed1n ho\u1eb7c ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n \u0111\u1ec3 kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf;<\/P>

g) \u0110\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0ng kh\u00f4ng t\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/P>

2. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng kinh doanh qua ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n c\u00f3 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c k\u00ea khai, t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf th\u00ec c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ef7 l\u1ec7 thu nh\u1eadp t\u00ednh tr\u00ean doanh thu do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng kinh doanh trong t\u1eebng th\u1eddi k\u1ef3.<\/P>

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01a1 quan H\u1ea3i quan \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/P>

a) Khai thu\u1ebf d\u1ef1a v\u00e0o c\u00e1c t\u00e0i li\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 khai thu\u1ebf, t\u00ednh thu\u1ebf; kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf;<\/P>

b) T\u1eeb ch\u1ed1i ho\u1eb7c tr\u00ec ho\u00e3n, k\u00e9o d\u00e0i qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan cho c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p; kh\u00f4ng ch\u1ee9ng minh ho\u1eb7c qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/P>

c) C\u01a1 quan H\u1ea3i quan c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf ch\u1ee9ng minh vi\u1ec7c khai b\u00e1o tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u00fang v\u1edbi tr\u1ecb gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf;<\/P>

d) Ng\u01b0\u1eddi khai thu\u1ebf kh\u00f4ng t\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/P>

\u0111) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do c\u01a1 quan H\u1ea3i quan ho\u1eb7c c\u01a1 quan kh\u00e1c ph\u00e1t hi\u1ec7n vi\u1ec7c k\u00ea khai, t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu&#7871<\/p>\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 \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac ————– S\u1ed1: 106\/2010\/N\u0110-CPH\u00e0 N\u1ed9i, ng\u00e0y 28 th\u00e1ng 10 n\u0103m 2010 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 85\/2007\/N\u0110-CP NG\u00c0Y 25 TH\u00c1NG 5 N\u0102M 2007 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI…<\/p>\n","protected":false},"template":"","loai-van-ban":[10],"co-quan-ban-hanh":[21],"class_list":["post-308","van-ban","type-van-ban","status-publish","hentry","loai-van-ban-nghi-dinh","co-quan-ban-hanh-chinh-phu","description-off"],"_links":{"self":[{"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/van-ban\/308","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=308"}],"wp:term":[{"taxonomy":"loai-van-ban","embeddable":true,"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/loai-van-ban?post=308"},{"taxonomy":"co-quan-ban-hanh","embeddable":true,"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/co-quan-ban-hanh?post=308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}