{"id":309,"date":"2026-09-07T21:39:13","date_gmt":"2026-09-07T21:39:13","guid":{"rendered":"https:\/\/tuvangiaothong.com\/van-ban\/huong-dan-che-do-thu-nop-va-quan-ly-su-dung-phi-tham-dinh-du-an-dau-tu-xay-dung\/"},"modified":"2026-09-09T22:55:21","modified_gmt":"2026-09-09T22:55:21","slug":"huong-dan-che-do-thu-nop-va-quan-ly-su-dung-phi-tham-dinh-du-an-dau-tu-xay-dung","status":"publish","type":"van-ban","link":"https:\/\/tuvangiaothong.com\/en\/legal-documents\/huong-dan-che-do-thu-nop-va-quan-ly-su-dung-phi-tham-dinh-du-an-dau-tu-xay-dung\/","title":{"rendered":"H\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P V\u00c0 QU\u1ea2N L\u00dd S\u1eec D\u1ee4NG PH\u00cd TH\u1ea8M \u0110\u1ecaNH D\u1ef0 \u00c1N \u0110\u1ea6U T\u01af X\u00c2Y D\u1ef0NG"},"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>

S\u1ed1:176\/2011\/TT-BTC<\/P><\/TD>

H\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 12 n\u0103m 2011<\/I><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/p>\n

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

H\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P V\u00c0 QU\u1ea2N L\u00dd S\u1eec D\u1ee4NG PH\u00cd TH\u1ea8M \u0110\u1ecaNH D\u1ef0 \u00c1N \u0110\u1ea6U T\u01af X\u00c2Y D\u1ef0NG<\/P>

C\u0103n c\u1ee9 Lu\u1eadt X\u00e2y d\u1ef1ng s\u1ed1 16\/2003\/QH 11 ng\u00e0y 26\/11\/2003;<\/I><\/P>

C\u0103n c\u1ee9 Ph\u00e1p l\u1ec7nh Ph\u00ed v\u00e0 L\u1ec7 ph\u00ed;<\/I><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2009\/N\u0110-CP ng\u00e0y 10\/02\/2009 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2009\/N\u0110-CP ng\u00e0y 15\/10\/2009 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2009\/N\u0110-CP ng\u00e0y 10\/02\/2009 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/I><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 02\/2006\/N\u0110-CP ng\u00e0y 05\/01\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c ban h\u00e0nh quy ch\u1ebf khu \u0111\u00f4 th\u1ecb m\u1edbi;<\/I><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 57\/2002\/N\u0110-CP ng\u00e0y 3\/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;<\/I><\/P>

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;<\/I><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb quy\u1ebft s\u1ed1 55\/NQ-CP ng\u00e0y 14\/12\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c \u0111\u01a1n gi\u1ea3n ho\u00e1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c ph\u1ea1m vi ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng;<\/I><\/P>

Sau khi c\u00f3 \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 1527\/BXD-KTXD ng\u00e0y 12\/9\/2011, B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p v\u00e0 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u01b0 sau:<\/I><\/P>

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/B><\/P>

Th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh bao g\u1ed3m c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2009\/N\u0110-CP ng\u00e0y 10\/2\/2009 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.<\/P>

Ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u00e1p d\u1ee5ng cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2009\/N\u0110-CP ng\u00e0y 10\/2\/2009 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 02\/2006\/N\u0110-CP ng\u00e0y 05\/01\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c ban h\u00e0nh quy ch\u1ebf khu \u0111\u00f4 th\u1ecb m\u1edbi.<\/P>

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed<\/B><\/P>

\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2009\/N\u0110-CP ng\u00e0y 15\/10\/2009 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2009\/N\u0110-CP ng\u00e0y 10\/02\/2009 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 02\/2006\/N\u0110-CP ng\u00e0y 05\/01\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c ban h\u00e0nh quy ch\u1ebf khu \u0111\u00f4 th\u1ecb m\u1edbi.<\/P>

\u0110i\u1ec1u 3. M\u1ee9c thu<\/B><\/P>

1. X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u1ea3i thu:<\/P>

a) C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u1ea3i thu l\u00e0 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 m\u1ee9c thu, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/P>

– Ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/P><\/TD>

=<\/P><\/TD>

T\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t<\/P><\/TD>

x<\/P><\/TD>

M\u1ee9c thu<\/P><\/TD><\/TR><\/TBODY><\/TABLE>

Tr\u01b0\u1eddng h\u1ee3p nh\u00f3m c\u00f4ng tr\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb n\u1eb1m gi\u1eefa c\u00e1c kho\u1ea3ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ghi tr\u00ean Bi\u1ec3u m\u1ee9c thu th\u00ec ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ph\u1ea3i thu \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p n\u1ed9i suy nh\u01b0 sau:<\/P>

Nit<\/SUB> =<\/P><\/TD>

Nib<\/SUB> – {<\/P><\/TD>

Nib<\/SUB> – Nia<\/SUB><\/P><\/TD>

x ( Git<\/SUB> – Gib<\/SUB> ) }<\/P><\/TD><\/TR>

Gia<\/SUB> – Gib<\/SUB><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

Trong \u0111\u00f3:<\/P>

+ Nit<\/SUB> l\u00e0 ph\u00ed th\u1ea9m \u0111\u1ecbnh cho nh\u00f3m d\u1ef1 \u00e1n th\u1ee9 i theo quy m\u00f4 gi\u00e1 tr\u1ecb c\u1ea7n t\u00ednh (\u0111\u01a1n v\u1ecb t\u00ednh: %).<\/P>

+ Git<\/SUB> l\u00e0 quy m\u00f4 gi\u00e1 tr\u1ecb c\u1ee7a nh\u00f3m d\u1ef1 \u00e1n th\u1ee9 i c\u1ea7n t\u00ednh ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 (\u0111\u01a1n v\u1ecb t\u00ednh: gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh).<\/P>

+ Gia<\/SUB> l\u00e0 quy m\u00f4 gi\u00e1 tr\u1ecb c\u1eadn tr\u00ean quy m\u00f4 gi\u00e1 tr\u1ecb c\u1ea7n t\u00ednh ph\u00ed th\u1ea9m \u0111\u1ecbnh (\u0111\u01a1n v\u1ecb t\u00ednh: gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh).<\/P>

+ Gib<\/SUB> l\u00e0 quy m\u00f4 gi\u00e1 tr\u1ecb c\u1eadn d\u01b0\u1edbi quy m\u00f4 gi\u00e1 tr\u1ecb c\u1ea7n t\u00ednh ph\u00ed th\u1ea9m \u0111\u1ecbnh (\u0111\u01a1n v\u1ecb t\u00ednh: gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh).<\/P>

+ Nia<\/SUB> l\u00e0 ph\u00ed th\u1ea9m \u0111\u1ecbnh cho nh\u00f3m d\u1ef1 \u00e1n th\u1ee9 i t\u01b0\u01a1ng \u1ee9ng Gia<\/SUB> (\u0111\u01a1n v\u1ecb t\u00ednh: %).<\/P>

+ Nib<\/SUB> l\u00e0 ph\u00ed th\u1ea9m \u0111\u1ecbnh cho nh\u00f3m d\u1ef1 \u00e1n th\u1ee9 i t\u01b0\u01a1ng \u1ee9ng Gib<\/SUB> (\u0111\u01a1n v\u1ecb t\u00ednh: %).<\/P>

Trong \u0111\u00f3 m\u1ee9c thu theo t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/P>

b) S\u1ed1 ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u1ea3i thu \u0111\u1ed1i v\u1edbi m\u1ed9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n n\u00e0y nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ed1ng ch\u1ebf t\u1ed1i \u0111a nh\u01b0 sau:<\/P>

Ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u1ea3i thu t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 150.000.000 (M\u1ed9t tr\u0103m n\u0103m m\u01b0\u01a1i tri\u1ec7u) \u0111\u1ed3ng\/d\u1ef1 \u00e1n.<\/P>

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, B\u1ed9 X\u00e2y d\u1ef1ng c\u00f3 \u0111\u1ec1 \u00e1n \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u1ea3i thu \u0111\u1ed1i v\u1edbi t\u1eebng d\u1ef1 \u00e1n c\u1ee5 th\u1ec3.<\/P>

c) S\u1ed1 ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi khu \u0111\u00f4 th\u1ecb m\u1edbi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n n\u00e0y, trong \u0111\u00f3 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu ph\u00ed kh\u00f4ng bao g\u1ed3m chi ph\u00ed b\u1ed3i th\u01b0\u1eddng gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t trong d\u1ef1 \u00e1n.<\/P>

d) Ph\u00ed th\u1ea9m \u0111\u1ecbnh B\u00e1o c\u00e1o kinh t\u1ebf – k\u1ef9 thu\u1eadt (ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u1edbi quy m\u00f4 nh\u1ecf) \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n n\u00e0y.<\/P>

2. \u0110\u1ed1i v\u1edbi nh\u1eefng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh, nh\u01b0ng c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ea9m \u0111\u1ecbnh m\u00e0 ph\u1ea3i thu\u00ea chuy\u00ean gia, t\u01b0 v\u1ea5n th\u1ea9m \u0111\u1ecbnh th\u00ec chi ph\u00ed thu\u00ea chuy\u00ean gia, t\u01b0 v\u1ea5n th\u1ea9m \u0111\u1ecbnh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ch\u1ec9 \u0111\u01b0\u1ee3c thu ph\u00ed b\u1eb1ng 50% (n\u0103m m\u01b0\u01a1i ph\u1ea7n tr\u0103m) m\u1ee9c thu ph\u00ed t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/P>

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

1. C\u01a1 quan thu ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng 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.<\/P>

2. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc: C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng thu ti\u1ec1n ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i 65% tr\u00ean s\u1ed1 ti\u1ec1n ph\u00ed th\u1ea9m \u0111\u1ecbnh thu \u0111\u01b0\u1ee3c v\u00e0 chuy\u1ec3n cho c\u01a1 quan tham gia \u00fd ki\u1ebfn v\u1ec1 thi\u1ebft k\u1ebf c\u01a1 s\u1edf 25% tr\u00ean s\u1ed1 ti\u1ec1n ph\u00ed th\u1ea9m \u0111\u1ecbnh thu \u0111\u01b0\u1ee3c v\u00e0 10% n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/P>

\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n kh\u00e1c (kh\u00f4ng s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc): Ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 t\u1ef1 t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh th\u00ec ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 n\u1ed9p 25% trong s\u1ed1 ti\u1ec1n ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng cho c\u01a1 quan tham gia \u00fd ki\u1ebfn v\u1ec1 thi\u1ebft k\u1ebf c\u01a1 s\u1edf.<\/P>

Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n bao g\u1ed3m nhi\u1ec1u lo\u1ea1i c\u00f4ng tr\u00ecnh th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc ch\u1ee7 tr\u00ec tham gia \u00fd ki\u1ebfn v\u1ec1 thi\u1ebft k\u1ebf c\u01a1 s\u1edf c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u00e2n b\u1ed5 25% ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng cho c\u00e1c c\u01a1 quan tham gia \u00fd ki\u1ebfn v\u1ec1 thi\u1ebft k\u1ebf c\u01a1 s\u1edf.<\/P>

C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 c\u01a1 quan tham gia \u00fd ki\u1ebfn v\u1ec1 thi\u1ebft k\u1ebf c\u01a1 s\u1edf \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 chi ph\u00ed cho c\u00f4ng vi\u1ec7c th\u1ea9m \u0111\u1ecbnh v\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c thu ph\u00ed theo n\u1ed9i dung sau:<\/P>

– Chi thanh to\u00e1n cho c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 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 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng (b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00f4ng \u0111o\u00e0n ph\u00ed), 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>

– Chi ph\u00ed ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 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) theo ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c hi\u1ec7n h\u00e0nh;<\/P>

– 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 c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed; kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5, thu ph\u00ed.<\/P>

– Chi mua s\u1eafm v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u v\u00e0 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>

– 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, sau khi \u0111\u1ea3m b\u1ea3o c\u00e1c chi ph\u00ed li\u1ec7t k\u00ea \u1edf tr\u00ean<\/P>

\u0110i\u1ec1u 5. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n:<\/B><\/P>

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/02\/2012. Thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 109\/2000\/TT-BTC ng\u00e0y 13\/11\/2000 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p v\u00e0 s\u1eed d\u1ee5ng l\u1ec7 ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111\u1ea7u t\u01b0.<\/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, ch\u1ee9ng t\u1eeb thu; c\u00f4ng khai ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh kh\u00f4ng quy \u0111\u1ecbnh 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

\u00a0<\/h3>\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 5).<\/P><\/TD>

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

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

V\u0169 Th\u1ecb Mai<\/h3>\n

<\/TD><\/TR><\/TBODY><\/TABLE><\/p>\n

BI\u1ec2U M\u1ee8C THU PH\u00cd TH\u1ea8M \u0110\u1ecaNH D\u1ef0 \u00c1N \u0110\u1ea6U T\u01af X\u00c2Y D\u1ef0NG<\/h3>\n

(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 176\/2011\/TT-BTC ng\u00e0y 6\/12\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/I><\/P>

T\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n<\/P>

(t\u1ef7 \u0111\u1ed3ng)<\/P><\/TD>

<<\/U>15<\/P><\/TD>

25<\/P><\/TD>

50<\/P><\/TD>

100<\/P><\/TD>

200<\/P><\/TD>

500<\/P><\/TD>

1.000<\/P><\/TD>

2.000<\/P><\/TD>

5.000<\/P><\/TD>

\u226510.000<\/P><\/TD><\/TR>

T\u1ef7 l\u1ec7 %<\/P><\/TD>

0,0190<\/P><\/TD>

0,0170<\/P><\/TD>

0,0150<\/P><\/TD>

0,0125<\/P><\/TD>

0,0100<\/P><\/TD>

0,0075<\/P><\/TD>

0,0047<\/P><\/TD>

0,0025<\/P><\/TD>

0,0020<\/P><\/TD>

0,0010<\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/p>\n","protected":false},"excerpt":{"rendered":"

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