{"id":1046,"date":"2023-07-01T13:39:06","date_gmt":"2023-07-01T06:39:06","guid":{"rendered":"https:\/\/luatminhman.vn\/?p=1046"},"modified":"2023-07-01T13:39:06","modified_gmt":"2023-07-01T06:39:06","slug":"thong-tu-44-2023-tt-btc-quy-dinh-muc-thu-mot-so-khoan-phi-le-phi-nam-2023","status":"publish","type":"post","link":"https:\/\/herolawyer.vn\/vi\/thong-tu-44-2023-tt-btc-quy-dinh-muc-thu-mot-so-khoan-phi-le-phi-nam-2023.html","title":{"rendered":"Th\u00f4ng t\u01b0 44\/2023\/TT-BTC quy \u0111\u1ecbnh m\u1ee9c thu m\u1ed9t s\u1ed1 kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed n\u0103m 2023"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 44\/2023\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2023<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

TH\u00d4NG T\u01af<\/b><\/span><\/h2>\n

QUY \u0110\u1ecaNH M\u1ee8C THU M\u1ed8T S\u1ed0 KHO\u1ea2N PH\u00cd, L\u1ec6 PH\u00cd NH\u1eb0M H\u1ed6 TR\u1ee2 NG\u01af\u1edcI D\u00c2N V\u00c0 DOANH NGHI\u1ec6P<\/span><\/strong><\/h2>\n

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

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a014\/2023\/N\u0110-CP\u00a0ng\u00e0y 20 th\u00e1ng 4 n\u0103m 2023 c\u1ee7a Ch\u00ednh ph\u1ee7<\/a> 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><\/span><\/p>\n

Th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft s\u1ed1\u00a050\/NQ-CP\u00a0ng\u00e0y 08 th\u00e1ng 4 n\u0103m 2023 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 H\u1ed9i ngh\u1ecb Ch\u00ednh ph\u1ee7 v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 Phi\u00ean h\u1ecdp Ch\u00ednh ph\u1ee7 th\u01b0\u1eddng k\u1ef3 th\u00e1ng 3 n\u0103m 2023; ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 2614\/VPCP-KTTH ng\u00e0y 17 th\u00e1ng 4 n\u0103m 2023 v\u1ec1 ph\u01b0\u01a1ng \u00e1n mi\u1ec5n, gi\u1ea3m thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed cho n\u0103m 2023;<\/i><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf;<\/i><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh m\u1ee9c thu m\u1ed9t s\u1ed1 kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed nh\u1eb1m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p.<\/i><\/span><\/p>\n

<\/a>\u0110i\u1ec1u 1. M\u1ee9c thu m\u1ed9t s\u1ed1 kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed nh\u1eb1m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p<\/b><\/span><\/p>\n

<\/a>1. K\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2023 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2023, m\u1ee9c thu m\u1ed9t s\u1ed1 kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S\u1ed1 tt<\/b><\/span><\/p>\n<\/td>\n

\n

T\u00ean ph\u00ed, l\u1ec7 ph\u00ed<\/b><\/span><\/p>\n<\/td>\n

\n

M\u1ee9c thu<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

Ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u v\u1ec1 m\u00f4i tr\u01b0\u1eddng<\/span><\/td>\nB\u1eb1ng 70% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u v\u1ec1 m\u00f4i tr\u01b0\u1eddng ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a022\/2020\/TT-BTC\u00a0ng\u00e0y 10 th\u00e1ng 4 n\u0103m 2020 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u v\u1ec1 m\u00f4i tr\u01b0\u1eddng.<\/span><\/td>\n<\/tr>\n
\n

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

a) L\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e2n h\u00e0ng<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m a M\u1ee5c 1 Bi\u1ec3u m\u1ee9c thu l\u1ec7 ph\u00ed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 150\/2016\/TT-BTC\u00a0ng\u00e0y 14 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng; gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 ng\u00e2n h\u00e0ng.<\/span><\/td>\n<\/tr>\n
b) L\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b M\u1ee5c 1 Bi\u1ec3u m\u1ee9c thu l\u1ec7 ph\u00ed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 150\/2016\/TT-BTC.<\/span><\/td>\n<\/tr>\n
\n

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

a) L\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng nh\u1eadn (ch\u1ee9ng ch\u1ec9) n\u0103ng l\u1ef1c ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng cho t\u1ed5 ch\u1ee9c<\/span><\/p>\n

b) L\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng cho c\u00e1 nh\u00e2n<\/span><\/td>\n

B\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 38\/2022\/TT-BTC\u00a0ng\u00e0y 24 th\u00e1ng 6 n\u0103m 2022 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 ki\u1ebfn tr\u00fac s\u01b0.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng (ph\u00ed th\u1ea9m \u0111\u1ecbnh B\u00e1o c\u00e1o nghi\u00ean c\u1ee9u kh\u1ea3 thi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c ph\u00ed th\u1ea9m \u0111\u1ecbnh B\u00e1o c\u00e1o kinh t\u1ebf – k\u1ef9 thu\u1eadt) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a028\/2023\/TT-BTC\u00a0ng\u00e0y 12 th\u00e1ng 5 n\u0103m 2023 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng.<\/span><\/td>\n<\/tr>\n
\n

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

a) Ph\u00ed th\u1ea9m \u0111\u1ecbnh thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt (ph\u00ed th\u1ea9m \u0111\u1ecbnh thi\u1ebft k\u1ebf x\u00e2y d\u1ef1ng tri\u1ec3n khai sau thi\u1ebft k\u1ebf c\u01a1 s\u1edf)<\/span><\/p>\n

b) Ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng<\/span><\/td>\n

B\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh thi\u1ebft k\u1ebf x\u00e2y d\u1ef1ng tri\u1ec3n khai sau thi\u1ebft k\u1ebf c\u01a1 s\u1edf, ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a027\/2023\/TT-BTC\u00a0ng\u00e0y 12 th\u00e1ng 5 n\u0103m 2023 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt, ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng.<\/span><\/td>\n<\/tr>\n
\n

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

a) Ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p Gi\u1ea5y ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 l\u1eef h\u00e0nh qu\u1ed1c t\u1ebf, Gi\u1ea5y ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 l\u1eef h\u00e0nh n\u1ed9i \u0111\u1ecba<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 33\/2018\/TT-BTC\u00a0ng\u00e0y 30 th\u00e1ng 3 n\u0103m 2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng 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 ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p Gi\u1ea5y ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 l\u1eef h\u00e0nh qu\u1ed1c t\u1ebf, Gi\u1ea5y ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 l\u1eef h\u00e0nh n\u1ed9i \u0111\u1ecba; ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p th\u1ebb h\u01b0\u1edbng d\u1eabn vi\u00ean du l\u1ecbch; l\u1ec7 ph\u00ed c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 l\u1eef h\u00e0nh n\u01b0\u1edbc ngo\u00e0i.<\/span><\/td>\n<\/tr>\n
b) Ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p th\u1ebb h\u01b0\u1edbng d\u1eabn vi\u00ean du l\u1ecbch<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 33\/2018\/TT-BTC.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed khai th\u00e1c, s\u1eed d\u1ee5ng ngu\u1ed3n n\u01b0\u1edbc do c\u01a1 quan trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n<\/span><\/td>\nB\u1eb1ng 80% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed khai th\u00e1c, s\u1eed d\u1ee5ng ngu\u1ed3n n\u01b0\u1edbc do c\u01a1 quan trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a001\/2022\/TT-BTC\u00a0ng\u00e0y 11 th\u00e1ng 01 n\u0103m 2022 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed khai th\u00e1c, s\u1eed d\u1ee5ng ngu\u1ed3n n\u01b0\u1edbc do c\u01a1 quan trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin, d\u1eef li\u1ec7u kh\u00ed t\u01b0\u1ee3ng th\u1ee7y v\u0103n<\/span><\/td>\nB\u1eb1ng 70% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin, d\u1eef li\u1ec7u kh\u00ed t\u01b0\u1ee3ng th\u1ee7y v\u0103n ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0197\/2016\/TT-BTC\u00a0ng\u00e0y 08 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin, d\u1eef li\u1ec7u kh\u00ed t\u01b0\u1ee3ng th\u1ee7y v\u0103n.<\/span><\/td>\n<\/tr>\n
\n

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

a) Ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n (tr\u1eeb 02 kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c d\u01b0\u1edbi \u0111\u00e2y)<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a025\/2022\/TT-BTC\u00a0ng\u00e0y 28 th\u00e1ng 4 n\u0103m 2022 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n.<\/span><\/td>\n<\/tr>\n
b) L\u1ec7 ph\u00ed c\u1ea5p m\u1edbi, c\u1ea5p \u0111\u1ed5i, c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn (ch\u1ee9ng ch\u1ec9) h\u00e0nh ngh\u1ec1 ch\u1ee9ng kho\u00e1n cho c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 ch\u1ee9ng kho\u00e1n t\u1ea1i c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng ty \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n<\/span><\/td>\n\u00c1p d\u1ee5ng m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 15 M\u1ee5c I Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a025\/2022\/TT-BTC\u00a0.<\/span><\/td>\n<\/tr>\n
c) Ph\u00ed gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng ch\u1ee9ng kho\u00e1n<\/span><\/td>\n\u00c1p d\u1ee5ng m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2 M\u1ee5c II Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a025\/2022\/TT-BTC\u00a0.<\/span><\/td>\n<\/tr>\n
\n

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

a) Ph\u00ed th\u1ea9m \u0111\u1ecbnh n\u1ed9i dung t\u00e0i li\u1ec7u kh\u00f4ng kinh doanh \u0111\u1ec3 c\u1ea5p gi\u1ea5y ph\u00e9p xu\u1ea5t b\u1ea3n<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 214\/2016\/TT-BTC\u00a0ng\u00e0y 10 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh n\u1ed9i dung t\u00e0i li\u1ec7u kh\u00f4ng kinh doanh \u0111\u1ec3 c\u1ea5p gi\u1ea5y ph\u00e9p xu\u1ea5t b\u1ea3n, l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u xu\u1ea5t b\u1ea3n ph\u1ea9m kh\u00f4ng kinh doanh v\u00e0 l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd nh\u1eadp kh\u1ea9u xu\u1ea5t b\u1ea3n ph\u1ea9m \u0111\u1ec3 kinh doanh.<\/span><\/td>\n<\/tr>\n
b) L\u1ec7 ph\u00ed c\u1ea5p ph\u00e9p nh\u1eadp kh\u1ea9u xu\u1ea5t b\u1ea3n ph\u1ea9m kh\u00f4ng kinh doanh<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 214\/2016\/TT-BTC<\/span><\/td>\n<\/tr>\n
c) L\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd nh\u1eadp kh\u1ea9u xu\u1ea5t b\u1ea3n ph\u1ea9m \u0111\u1ec3 kinh doanh<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 214\/2016\/TT-BTC.<\/span><\/td>\n<\/tr>\n
\n

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

a) Ph\u00ed th\u1ea9m \u0111\u1ecbnh kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 h\u1ea1n ch\u1ebf kinh doanh thu\u1ed9c l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i; ph\u00ed th\u1ea9m \u0111\u1ecbnh kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi ch\u1ee7 th\u1ec3 kinh doanh l\u00e0 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p; ph\u00ed th\u1ea9m \u0111\u1ecbnh kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi ch\u1ee7 th\u1ec3 kinh doanh l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n<\/span><\/td>\n<\/td>\n<\/tr>\n
a.1) T\u1ea1i khu v\u1ef1c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 khu v\u1ef1c th\u00e0nh ph\u1ed1, th\u1ecb x\u00e3 tr\u1ef1c thu\u1ed9c t\u1ec9nh<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m a, \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 168\/2016\/TT-BTC\u00a0ng\u00e0y 26 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 h\u1ea1n ch\u1ebf kinh doanh; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i v\u00e0 l\u1ec7 ph\u00ed c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp S\u1edf Giao d\u1ecbch h\u00e0ng h\u00f3a.<\/span><\/td>\n<\/tr>\n
a.2) T\u1ea1i c\u00e1c khu v\u1ef1c kh\u00e1c<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 c\u1ee7a S\u1ed1 th\u1ee9 t\u1ef1 11.<\/span><\/td>\n<\/tr>\n
b) L\u1ec7 ph\u00ed c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp S\u1edf Giao d\u1ecbch h\u00e0ng h\u00f3a<\/span><\/td>\n<\/td>\n<\/tr>\n
b.1) T\u1ea1i khu v\u1ef1c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 khu v\u1ef1c th\u00e0nh ph\u1ed1, th\u1ecb x\u00e3 tr\u1ef1c thu\u1ed9c t\u1ec9nh<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 168\/2016\/TT-BTC.<\/span><\/td>\n<\/tr>\n
b.2) T\u1ea1i c\u00e1c khu v\u1ef1c kh\u00e1c<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1 c\u1ee7a S\u1ed1 th\u1ee9 t\u1ef1 11.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed \u0111\u0103ng k\u00fd (x\u00e1c nh\u1eadn) s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 232\/2016\/TT-BTC\u00a0ng\u00e0y 11 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch.<\/span><\/td>\n<\/tr>\n
\n

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

L\u1ec7 ph\u00ed s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c A Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0263\/2016\/TT-BTC\u00a0ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed nh\u01b0\u1ee3ng quy\u1ec1n khai th\u00e1c c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay<\/span><\/td>\nB\u1eb1ng 90% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 247\/2016\/TT-BTC\u00a0ng\u00e0y 11 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng ph\u00ed nh\u01b0\u1ee3ng quy\u1ec1n khai th\u00e1c c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay.<\/span><\/td>\n<\/tr>\n
\n

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

a) L\u1ec7 ph\u00ed ra, v\u00e0o c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay \u0111\u1ed1i v\u1edbi chuy\u1ebfn bay c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u00e1c C\u1ea3ng h\u00e0ng kh\u00f4ng Vi\u1ec7t Nam<\/span><\/td>\nB\u1eb1ng 90% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 194\/2016\/TT-BTC\u00a0ng\u00e0y 08 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed h\u1ea3i quan v\u00e0 l\u1ec7 ph\u00ed ra, v\u00e0o c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay \u0111\u1ed1i v\u1edbi chuy\u1ebfn bay c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u00e1c C\u1ea3ng h\u00e0ng kh\u00f4ng Vi\u1ec7t Nam.<\/span><\/td>\n<\/tr>\n
b) Ph\u00ed h\u1ea3i quan \u0111\u1ed1i v\u1edbi chuy\u1ebfn bay c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u00e1c C\u1ea3ng h\u00e0ng kh\u00f4ng Vi\u1ec7t Nam<\/span><\/td>\nB\u1eb1ng 90% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 194\/2016\/TT-BTC.<\/span><\/td>\n<\/tr>\n
\n

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

a) Ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p ch\u1ee9ng ch\u1ec9, gi\u1ea5y ph\u00e9p, gi\u1ea5y ch\u1ee9ng nh\u1eadn trong ho\u1ea1t \u0111\u1ed9ng h\u00e0ng kh\u00f4ng d\u00e2n d\u1ee5ng; c\u1ea5p gi\u1ea5y ph\u00e9p ra v\u00e0o khu v\u1ef1c h\u1ea1n ch\u1ebf t\u1ea1i c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay (tr\u1eeb n\u1ed9i dung thu t\u1ea1i c\u00e1c s\u1ed1 th\u1ee9 t\u1ef1: 4.1, 4.2, 4.3, 4.4, 4.5.1, 5, 6\u00a0<\/span><\/a>M\u1ee5c VI Ph\u1ea7n A Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed\u00a0\u00e1p d\u1ee5ng m\u1ee9c thu ph\u00ed t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span><\/a>M\u1ee5c VI Ph\u1ea7n A Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c h\u00e0ng kh\u00f4ng ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 193\/2016\/TT-BTC)<\/span><\/td>\nB\u1eb1ng 80% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0M\u1ee5c VI Ph\u1ea7n A Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c h\u00e0ng kh\u00f4ng ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 193\/2016\/TT-BTC\u00a0ng\u00e0y 08 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c h\u00e0ng kh\u00f4ng.<\/span><\/td>\n<\/tr>\n
b) Ph\u00ed \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m \u0111\u1ed1i v\u1edbi t\u00e0u bay (tr\u1eeb n\u1ed9i dung thu t\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 4 M\u1ee5c VIII Ph\u1ea7n A Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed \u00e1p d\u1ee5ng m\u1ee9c thu ph\u00ed t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c VIII Ph\u1ea7n A Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c h\u00e0ng kh\u00f4ng ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 193\/2016\/TT-BTC)<\/span><\/td>\nB\u1eb1ng 80% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c VIII Ph\u1ea7n A Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c h\u00e0ng kh\u00f4ng ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0193\/2016\/TT-BTC\u00a0.<\/span><\/td>\n<\/tr>\n
\n

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

a) Ph\u00ed \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m<\/span><\/td>\nB\u1eb1ng 80% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m a, \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m d M\u1ee5c 1 Bi\u1ec3u m\u1ee9c thu ph\u00ed t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 202\/2016\/TT-BTC\u00a0ng\u00e0y 09 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed trong l\u0129nh v\u1ef1c \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m; v\u00e0 b\u1eb1ng 80% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m c, \u0111i\u1ec3m \u0111 M\u1ee5c 1 Bi\u1ec3u m\u1ee9c thu ph\u00ed t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 113\/2017\/TT-BTC\u00a0ng\u00e0y 20 th\u00e1ng 10 n\u0103m 2017 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0202\/2016\/TT-BTC\u00a0.<\/span><\/td>\n<\/tr>\n
b) Ph\u00ed cung c\u1ea5p th\u00f4ng tin v\u1ec1 giao d\u1ecbch b\u1ea3o \u0111\u1ea3m b\u1eb1ng \u0111\u1ed9ng s\u1ea3n (tr\u1eeb t\u00e0u bay), t\u00e0u bi\u1ec3n<\/span><\/td>\nB\u1eb1ng 80% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0M\u1ee5c 2 Bi\u1ec3u m\u1ee9c thu ph\u00ed t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 202\/2016\/TT-BTC.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kinh doanh trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m \u0111\u1ecbnh k\u1ef9 thu\u1eadt an to\u00e0n lao \u0111\u1ed9ng; hu\u1ea5n luy\u1ec7n an to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng<\/span><\/td>\nB\u1eb1ng 70% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 110\/2017\/TT-BTC\u00a0ng\u00e0y 20 th\u00e1ng 10 n\u0103m 2017 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Bi\u1ec3u m\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kinh doanh trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m \u0111\u1ecbnh k\u1ef9 thu\u1eadt an to\u00e0n lao \u0111\u1ed9ng; hu\u1ea5n luy\u1ec7n an to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0245\/2016\/TT-BTC\u00a0ng\u00e0y 11 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kinh doanh trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m \u0111\u1ecbnh k\u1ef9 thu\u1eadt an to\u00e0n lao \u0111\u1ed9ng; hu\u1ea5n luy\u1ec7n an to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng.<\/span><\/td>\n<\/tr>\n
\n

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

a) L\u1ec7 ph\u00ed c\u1ea5p Gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i l\u00e0m vi\u1ec7c c\u00f3 th\u1eddi h\u1ea1n \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0M\u1ee5c 1 Bi\u1ec3u m\u1ee9c thu t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 259\/2016\/TT-BTC\u00a0ng\u00e0y 11 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed x\u00e1c minh gi\u1ea5y t\u1edd t\u00e0i li\u1ec7u, l\u1ec7 ph\u00ed c\u1ea5p Gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i l\u00e0m vi\u1ec7c c\u00f3 th\u1eddi h\u1ea1n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/td>\n<\/tr>\n
b) Ph\u00ed x\u00e1c minh gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>M\u1ee5c 3 Bi\u1ec3u m\u1ee9c thu t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 259\/2016\/TT-BTC.<\/span><\/td>\n<\/tr>\n
\n

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

a) L\u1ec7 ph\u00ed c\u1ea5p v\u0103n b\u1eb1ng b\u1ea3o h\u1ed9, c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1 M\u1ee5c I Bi\u1ec3u ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c tr\u1ed3ng tr\u1ecdt v\u00e0 gi\u1ed1ng c\u00e2y l\u00e2m nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0207\/2016\/TT-BTC\u00a0ng\u00e0y 09 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c tr\u1ed3ng tr\u1ecdt v\u00e0 gi\u1ed1ng c\u00e2y l\u00e2m nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n
b) L\u1ec7 ph\u00ed n\u1ed9p \u0111\u01a1n \u0111\u0103ng k\u00fd b\u1ea3o h\u1ed9 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2 M\u1ee5c I Bi\u1ec3u ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c tr\u1ed3ng tr\u1ecdt v\u00e0 gi\u1ed1ng c\u00e2y l\u00e2m nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0207\/2016\/TT-BTC\u00a0.<\/span><\/td>\n<\/tr>\n
c) L\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 \u0111\u1ea1i di\u1ec7n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p, c\u00f4ng b\u1ed1, \u0111\u0103ng b\u1ea1 \u0111\u1ea1i di\u1ec7n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3 M\u1ee5c I Bi\u1ec3u ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c tr\u1ed3ng tr\u1ecdt v\u00e0 gi\u1ed1ng c\u00e2y l\u00e2m nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0207\/2016\/TT-BTC\u00a0.<\/span><\/td>\n<\/tr>\n
d) Ph\u00ed b\u1ea3o h\u1ed9 gi\u1ed1ng c\u00e2y tr\u1ed3ng:<\/span><\/td>\n<\/td>\n<\/tr>\n
d.1) Duy tr\u00ec hi\u1ec7u l\u1ef1c B\u1eb1ng b\u1ea3o h\u1ed9 gi\u1ed1ng c\u00e2y tr\u1ed3ng: T\u1eeb n\u0103m th\u1ee9 1 \u0111\u1ebfn n\u0103m th\u1ee9 3; t\u1eeb n\u0103m th\u1ee9 4 \u0111\u1ebfn n\u0103m th\u1ee9 6; t\u1eeb n\u0103m th\u1ee9 7 \u0111\u1ebfn n\u0103m th\u1ee9 9<\/span><\/p>\n

d.2) Duy tr\u00ec hi\u1ec7u l\u1ef1c B\u1eb1ng b\u1ea3o h\u1ed9 gi\u1ed1ng c\u00e2y tr\u1ed3ng: T\u1eeb n\u0103m th\u1ee9 10 \u0111\u1ebfn n\u0103m th\u1ee9 15; t\u1eeb n\u0103m th\u1ee9 16 \u0111\u1ebfn h\u1ebft th\u1eddi gian hi\u1ec7u l\u1ef1c c\u1ee7a B\u1eb1ng b\u1ea3o h\u1ed9<\/span><\/td>\n

B\u1eb1ng 80% m\u1ee9c thu ph\u00ed t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3 M\u1ee5c III Bi\u1ec3u ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c tr\u1ed3ng tr\u1ecdt v\u00e0 gi\u1ed1ng c\u00e2y l\u00e2m nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0207\/2016\/TT-BTC\u00a0.<\/span><\/p>\n

B\u1eb1ng 70% m\u1ee9c thu ph\u00ed t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3 M\u1ee5c III Bi\u1ec3u ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c tr\u1ed3ng tr\u1ecdt v\u00e0 gi\u1ed1ng c\u00e2y l\u00e2m nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0207\/2016\/TT-BTC\u00a0.<\/span><\/td>\n<\/tr>\n

\n

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

L\u1ec7 ph\u00ed c\u1ea5p h\u1ed9 chi\u1ebfu, gi\u1ea5y th\u00f4ng h\u00e0nh, gi\u1ea5y ph\u00e9p xu\u1ea5t c\u1ea3nh, tem AB<\/span><\/td>\nB\u1eb1ng 80% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>M\u1ee5c I Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 25\/2021\/TT-BTC\u00a0ng\u00e0y 07 th\u00e1ng 4 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh, c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span><\/td>\n<\/tr>\n
\n

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

a) L\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p qu\u1ea3n l\u00fd ph\u00e1o<\/span><\/td>\nB\u1eb1ng 80% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>M\u1ee5c III Bi\u1ec3u m\u1ee9c thu t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 23\/2019\/TT-BTC\u00a0ng\u00e0y 19 th\u00e1ng 4 n\u0103m 2019 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0218\/2016\/TT-BTC\u00a0ng\u00e0y 10 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c l\u0129nh v\u1ef1c an ninh; ph\u00ed s\u00e1t h\u1ea1ch c\u1ea5p ch\u1ee9ng ch\u1ec9 nghi\u1ec7p v\u1ee5 b\u1ea3o v\u1ec7; l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p qu\u1ea3n l\u00fd ph\u00e1o; l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p qu\u1ea3n l\u00fd v\u0169 kh\u00ed, v\u1eadt li\u1ec7u n\u1ed5, c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3.<\/span><\/td>\n<\/tr>\n
b) L\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p qu\u1ea3n l\u00fd v\u0169 kh\u00ed, v\u1eadt li\u1ec7u n\u1ed5, c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3<\/span><\/td>\nB\u1eb1ng 80% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>M\u1ee5c IV Bi\u1ec3u m\u1ee9c thu t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 23\/2019\/TT-BTC.<\/span><\/td>\n<\/tr>\n
\n

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

a) Ph\u00ed gi\u1ea3i quy\u1ebft y\u00eau c\u1ea7u \u0111\u1ed9c l\u1eadp c\u1ee7a ng\u01b0\u1eddi c\u00f3 quy\u1ec1n l\u1ee3i, ngh\u0129a v\u1ee5 li\u00ean quan<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 58\/2020\/TT-BTC\u00a0ng\u00e0y 12 th\u00e1ng 6 n\u0103m 2020 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed x\u1eed l\u00fd v\u1ee5 vi\u1ec7c c\u1ea1nh tranh.<\/span><\/td>\n<\/tr>\n
b) Ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u01b0\u1edfng mi\u1ec5n tr\u1eeb trong gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c c\u1ea1nh tranh<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 58\/2020\/TT-BTC.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed ki\u1ec3m \u0111\u1ecbnh ph\u01b0\u01a1ng ti\u1ec7n ph\u00f2ng ch\u00e1y v\u00e0 ch\u1eefa ch\u00e1y<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u ph\u00ed ki\u1ec3m \u0111\u1ecbnh ph\u01b0\u01a1ng ti\u1ec7n ph\u00f2ng ch\u00e1y v\u00e0 ch\u1eefa ch\u00e1y ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a002\/2021\/TT-BTC\u00a0ng\u00e0y 08 th\u00e1ng 01 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed ki\u1ec3m \u0111\u1ecbnh ph\u01b0\u01a1ng ti\u1ec7n ph\u00f2ng ch\u00e1y v\u00e0 ch\u1eefa ch\u00e1y.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed th\u1ea9m \u0111\u1ecbnh ph\u00ea duy\u1ec7t thi\u1ebft k\u1ebf ph\u00f2ng ch\u00e1y v\u00e0 ch\u1eefa ch\u00e1y<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>\u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 258\/2016\/TT-BTC\u00a0ng\u00e0y 11 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh ph\u00ea duy\u1ec7t thi\u1ebft k\u1ebf ph\u00f2ng ch\u00e1y v\u00e0 ch\u1eefa ch\u00e1y.<\/span><\/td>\n<\/tr>\n
\n

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

L\u1ec7 ph\u00ed c\u1ea5p C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span><\/a>\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 59\/2019\/TT-BTC\u00a0ng\u00e0y 30 th\u00e1ng 8 n\u0103m 2019 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng 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 l\u1ec7 ph\u00ed c\u1ea5p C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed trong l\u0129nh v\u1ef1c y t\u1ebf<\/span><\/td>\nB\u1eb1ng 70% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>\u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 11\/2020\/TT-BTC\u00a0ng\u00e0y 20 th\u00e1ng 02 n\u0103m 2020 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0278\/2016\/TT-BTC\u00a0ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed trong l\u0129nh v\u1ef1c y t\u1ebf; v\u00e0 b\u1eb1ng 70% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c II; M\u1ee5c III; c\u00e1c \u0111i\u1ec3m 2, \u0111i\u1ec3m 3, \u0111i\u1ec3m 5, \u0111i\u1ec3m 6, \u0111i\u1ec3m 7, \u0111i\u1ec3m 8, \u0111i\u1ec3m 9 M\u1ee5c IV; M\u1ee5c V Bi\u1ec3u m\u1ee9c thu ph\u00ed trong l\u0129nh v\u1ef1c y t\u1ebf ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0278\/2016\/TT-BTC\u00a0.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed trong c\u00f4ng t\u00e1c an to\u00e0n th\u1ef1c ph\u1ea9m<\/span><\/td>\nB\u1eb1ng 90% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u ph\u00ed trong c\u00f4ng t\u00e1c an to\u00e0n th\u1ef1c ph\u1ea9m ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a067\/2021\/TT-BTC\u00a0ng\u00e0y 05 th\u00e1ng 8 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed trong c\u00f4ng t\u00e1c an to\u00e0n th\u1ef1c ph\u1ea9m.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed th\u1ea9m \u0111\u1ecbnh kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c l\u0129nh v\u1ef1c th\u1ee9c \u0103n, s\u1ea3n ph\u1ea9m x\u1eed l\u00fd c\u1ea3i t\u1ea1o m\u00f4i tr\u01b0\u1eddng d\u00f9ng trong nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n<\/span><\/td>\nB\u1eb1ng 90% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3 M\u1ee5c II Bi\u1ec3u ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng v\u1eadt t\u01b0 nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0284\/2016\/TT-BTC\u00a0ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng v\u1eadt t\u01b0 nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed s\u1eed d\u1ee5ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng s\u1eaft<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 295\/2016\/TT-BTC\u00a0ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed s\u1eed d\u1ee5ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng s\u1eaft.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 m\u1eadt m\u00e3 d\u00e2n s\u1ef1; gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u1ee3p chu\u1ea9n s\u1ea3n ph\u1ea9m m\u1eadt m\u00e3 d\u00e2n s\u1ef1; gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u1ee3p quy s\u1ea3n ph\u1ea9m m\u1eadt m\u00e3 d\u00e2n s\u1ef1<\/span><\/td>\nB\u1eb1ng 80% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c I v\u00e0 M\u1ee5c II Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0249\/2016\/TT-BTC\u00a0ng\u00e0y 11 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 m\u1eadt m\u00e3 d\u00e2n s\u1ef1; gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u1ee3p chu\u1ea9n s\u1ea3n ph\u1ea9m m\u1eadt m\u00e3 d\u00e2n s\u1ef1; gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u1ee3p quy s\u1ea3n ph\u1ea9m m\u1eadt m\u00e3 d\u00e2n s\u1ef1 v\u00e0 l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u s\u1ea3n ph\u1ea9m m\u1eadt m\u00e3 d\u00e2n s\u1ef1.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed trong ch\u0103n nu\u00f4i<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed trong ch\u0103n nu\u00f4i ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a024\/2021\/TT-BTC\u00a0ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed trong ch\u0103n nu\u00f4i.<\/span><\/td>\n<\/tr>\n
\n

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

a) L\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn ki\u1ec3m d\u1ecbch \u0111\u1ed9ng v\u1eadt, s\u1ea3n ph\u1ea9m \u0111\u1ed9ng v\u1eadt tr\u00ean c\u1ea1n; th\u1ee7y s\u1ea3n nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t (g\u1ed3m kho ngo\u1ea1i quan), chuy\u1ec3n c\u1eeda kh\u1ea9u<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1 M\u1ee5c I Bi\u1ec3u ph\u00ed, l\u1ec7 ph\u00ed trong c\u00f4ng t\u00e1c th\u00fa y ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0101\/2020\/TT-BTC\u00a0ng\u00e0y 23 th\u00e1ng 11 n\u0103m 2020 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd ph\u00ed, l\u1ec7 ph\u00ed trong c\u00f4ng t\u00e1c th\u00fa y.<\/span><\/td>\n<\/tr>\n
b) L\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 th\u00fa y<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2 M\u1ee5c I Bi\u1ec3u ph\u00ed, l\u1ec7 ph\u00ed trong c\u00f4ng t\u00e1c th\u00fa y ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0101\/2020\/TT-BTC\u00a0.<\/span><\/td>\n<\/tr>\n
c) Ph\u00ed ki\u1ec3m d\u1ecbch \u0111\u1ed9ng v\u1eadt (ki\u1ec3m tra l\u00e2m s\u00e0ng gia c\u1ea7m)<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1.4 M\u1ee5c III Bi\u1ec3u ph\u00ed, l\u1ec7 ph\u00ed trong c\u00f4ng t\u00e1c th\u00fa y ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0101\/2020\/TT-BTC\u00a0.<\/span><\/td>\n<\/tr>\n
\n

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

L\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn ki\u1ec3m \u0111\u1ecbnh an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi xe c\u01a1 gi\u1edbi, xe m\u00e1y chuy\u00ean d\u00f9ng<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 36\/2022\/TT-BTC\u00a0ng\u00e0y 16 th\u00e1ng 6 n\u0103m 2022 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0199\/2016\/TT-BTC\u00a0ng\u00e0y 08 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng, an to\u00e0n k\u1ef9 thu\u1eadt \u0111\u1ed1i v\u1edbi m\u00e1y, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng v\u1eadn t\u1ea3i c\u00f3 y\u00eau c\u1ea7u nghi\u00eam ng\u1eb7t v\u1ec1 an to\u00e0n.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed s\u1eed d\u1ee5ng t\u1ea7n s\u1ed1 v\u00f4 tuy\u1ebfn \u0111i\u1ec7n \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 di \u0111\u1ed9ng m\u1eb7t \u0111\u1ea5t<\/span><\/td>\n<\/td>\n<\/tr>\n
a) M\u1ea1ng vi\u1ec5n th\u00f4ng di \u0111\u1ed9ng m\u1eb7t \u0111\u1ea5t nh\u1eafn tin d\u00f9ng ri\u00eang<\/span><\/td>\nB\u1eb1ng 80% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3.1 kho\u1ea3n 3 M\u1ee5c II Ph\u1ea7n B Bi\u1ec3u m\u1ee9c thu l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p s\u1eed d\u1ee5ng t\u1ea7n s\u1ed1 v\u00f4 tuy\u1ebfn \u0111i\u1ec7n v\u00e0 ph\u00ed s\u1eed d\u1ee5ng t\u1ea7n s\u1ed1 v\u00f4 tuy\u1ebfn \u0111i\u1ec7n ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0265\/2016\/TT-BTC\u00a0ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p s\u1eed d\u1ee5ng t\u1ea7n s\u1ed1 v\u00f4 tuy\u1ebfn \u0111i\u1ec7n v\u00e0 ph\u00ed s\u1eed d\u1ee5ng t\u1ea7n s\u1ed1 v\u00f4 tuy\u1ebfn \u0111i\u1ec7n.<\/span><\/td>\n<\/tr>\n
b) M\u1ea1ng vi\u1ec5n th\u00f4ng d\u00f9ng ri\u00eang s\u1eed d\u1ee5ng t\u1ea7n s\u1ed1 thu\u1ed9c nghi\u1ec7p v\u1ee5 di \u0111\u1ed9ng (bao g\u1ed3m c\u1ea3 m\u1ea1ng th\u00f4ng tin v\u00f4 tuy\u1ebfn \u0111i\u1ec7n n\u1ed9i b\u1ed9), m\u1ea1ng vi\u1ec5n th\u00f4ng di \u0111\u1ed9ng m\u1eb7t \u0111\u1ea5t trung k\u1ebf<\/span><\/td>\nB\u1eb1ng 80% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3.2 kho\u1ea3n 3 M\u1ee5c II Ph\u1ea7n B Bi\u1ec3u m\u1ee9c thu l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p s\u1eed d\u1ee5ng t\u1ea7n s\u1ed1 v\u00f4 tuy\u1ebfn \u0111i\u1ec7n v\u00e0 ph\u00ed s\u1eed d\u1ee5ng t\u1ea7n s\u1ed1 v\u00f4 tuy\u1ebfn \u0111i\u1ec7n ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a011\/2022\/TT-BTC\u00a0ng\u00e0y 21 th\u00e1ng 02 n\u0103m 2022 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0265\/2016\/TT-BTC\u00a0.<\/span><\/td>\n<\/tr>\n
\n

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

Ph\u00ed tr\u00ecnh b\u00e1o \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba<\/span><\/td>\nB\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>\u0111i\u1ec3m 3 kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 248\/2016\/TT-BTC\u00a0ng\u00e0y 11 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed \u00e1p d\u1ee5ng t\u1ea1i c\u1ea3ng, b\u1ebfn th\u1ee7y n\u1ed9i \u0111\u1ecba.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

a) \u0110\u1ed1i v\u1edbi ph\u00ed s\u1eed d\u1ee5ng t\u1ea7n s\u1ed1 v\u00f4 tuy\u1ebfn \u0111i\u1ec7n quy \u0111\u1ecbnh t\u1ea1i S\u1ed1 th\u1ee9 t\u1ef1 35 trong Bi\u1ec3u n\u00eau tr\u00ean: Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p ph\u00ed theo m\u1ee9c ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0265\/2016\/TT-BTC\u00a0v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1\u00a011\/2022\/TT-BTC\u00a0cho kho\u1ea3ng th\u1eddi gian c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n ph\u00ed ch\u00eanh l\u1ec7ch gi\u1eefa m\u1ee9c ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0265\/2016\/TT-BTC\u00a0v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1\u00a011\/2022\/TT-BTC\u00a0v\u1edbi m\u1ee9c ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0o s\u1ed1 ph\u00ed ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 n\u1ed9p ph\u00ed ti\u1ebfp theo. T\u1ed5 ch\u1ee9c thu ph\u00ed ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u00ednh b\u00f9 tr\u1eeb ti\u1ec1n ph\u00ed cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u00e0o k\u1ef3 n\u1ed9p ph\u00ed ti\u1ebfp theo.<\/span><\/p>\n

b) C\u00e1c Th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh vi\u1ec7n d\u1eabn trong Bi\u1ec3u n\u00eau tr\u00ean g\u1ecdi chung l\u00e0 c\u00e1c Th\u00f4ng t\u01b0 g\u1ed1c.<\/span><\/p>\n

2. K\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2024 tr\u1edf \u0111i, m\u1ee9c thu c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u n\u00eau tr\u00ean th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 g\u1ed1c v\u00e0 c\u00e1c Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n

3. Ngo\u00e0i m\u1ee9c thu c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed quy \u0111\u1ecbnh trong Bi\u1ec3u tr\u00ean, c\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn: Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng; t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed; ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed; c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, kh\u00f4ng ph\u1ea3i n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed; k\u00ea khai, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed; m\u1ee9c thu c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed; qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u00ed; ch\u1ee9ng t\u1eeb thu, c\u00f4ng khai ch\u1ebf \u0111\u1ed9 thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 g\u1ed1c v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

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

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2023 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2023.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh vi\u1ec7n d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf.<\/span><\/p>\n

3. Trong qu\u00e1 tr\u00ecnh 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 nghi\u00ean c\u1ee9u, h\u01b0\u1edbng d\u1eabn b\u1ed5 sung.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span>
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng \u0110\u1ea3ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i, H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c, \u1ee6y ban T\u00e0i ch\u00ednh, Ng\u00e2n s\u00e1ch;<\/span>
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<\/span>
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c H\u1ed9i, \u0110o\u00e0n th\u1ec3;<\/span>
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\n– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/span>
\n– S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, KBNN c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/span>
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt, B\u1ed9 T\u01b0 ph\u00e1p;<\/span>
\n– C\u00f4ng b\u00e1o;<\/span>
\n– C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7;<\/span>
\n– C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n– L\u01b0u: VT, V\u1ee5 CST (300b).<\/span><\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

Cao Anh Tu\u1ea5n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 44\/2023\/TT-BTC quy \u0111\u1ecbnh m\u1ee9c thu m\u1ed9t s\u1ed1 kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed h\u1ed7 tr\u1ee3 d\u00e2n v\u00e0 doanh nghi\u1ec7p 2023 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2023 \u0111\u1ebfn h\u1ebft 31\/12\/2023, theo \u0111\u00f3, s\u1ebd gi\u1ea3m thu l\u1ec7 ph\u00ed, ph\u00ed m\u1ed9t s\u1ed1 n\u1ed9i dung.<\/p>\n","protected":false},"author":15,"featured_media":1048,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[43,42],"class_list":["post-1046","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-moi","tag-hang-luat-minh-man","tag-thong-tu-44-2023-tt-btc"],"_links":{"self":[{"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/1046","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=1046"}],"version-history":[{"count":2,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/1046\/revisions"}],"predecessor-version":[{"id":1049,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/1046\/revisions\/1049"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/media\/1048"}],"wp:attachment":[{"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=1046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=1046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/herolawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=1046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}