{"id":1232,"date":"2023-05-23T03:53:11","date_gmt":"2023-05-23T03:53:11","guid":{"rendered":"https:\/\/life-coach.matbao.website\/thong-tu-28-2023-tt-btc-quy-dinh-muc-thu-che-thu-nop-quan-ly-va-su-dung-phi-tham-dinh-du-dau-tu-xay-dung\/"},"modified":"2023-05-23T03:53:11","modified_gmt":"2023-05-23T03:53:11","slug":"thong-tu-28-2023-tt-btc-quy-dinh-muc-thu-che-thu-nop-quan-ly-va-su-dung-phi-tham-dinh-du-dau-tu-xay-dung","status":"publish","type":"post","link":"https:\/\/life-coach.matbao.website\/?p=1232","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 28\/2023\/TT-BTC 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"},"content":{"rendered":"

Th\u00f4ng t\u01b0 s\u1ed1 28\/2023\/TT-BTC 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><\/h2>\n

<\/a>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/p>\n

1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y 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, g\u1ed3m:<\/p>\n

a) 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<\/p>\n

b) Th\u1ea9m \u0111\u1ecbnh B\u00e1o c\u00e1o kinh t\u1ebf – k\u1ef9 thu\u1eadt \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng.<\/p>\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p ph\u00ed.<\/p>\n

b) T\u1ed5 ch\u1ee9c thu ph\u00ed.<\/p>\n

c) C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn 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.<\/p>\n

<\/a>\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p ph\u00ed<\/b><\/p>\n

Ch\u1ee7 \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 chu\u1ea9n b\u1ecb 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 15\/2021\/N\u0110-CP ng\u00e0y 03 th\u00e1ng 3 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2013\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 01 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u00f4 th\u1ecb khi \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh B\u00e1o c\u00e1o nghi\u00ean c\u1ee9u kh\u1ea3 thi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, th\u1ea9m \u0111\u1ecbnh B\u00e1o c\u00e1o kinh t\u1ebf – k\u1ef9 thu\u1eadt \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u1ea3i n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Ch\u1ee7 \u0111\u1ea7u t\u01b0, c\u01a1 quan \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 chu\u1ea9n b\u1ecb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh n\u1ed9p ph\u00ed khi nh\u1eadn k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh.<\/p>\n

<\/a>\u0110i\u1ec1u 3. T\u1ed5 ch\u1ee9c thu ph\u00ed<\/b><\/p>\n

C\u01a1 quan chuy\u00ean m\u00f4n v\u1ec1 x\u00e2y d\u1ef1ng c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh B\u00e1o c\u00e1o nghi\u00ean c\u1ee9u kh\u1ea3 thi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, c\u01a1 quan ch\u1ee7 tr\u00ec th\u1ea9m \u0111\u1ecbnh thu\u1ed9c ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 (c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp) c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh B\u00e1o c\u00e1o nghi\u00ean c\u1ee9u kh\u1ea3 thi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, th\u1ea9m \u0111\u1ecbnh B\u00e1o c\u00e1o kinh t\u1ebf – k\u1ef9 thu\u1eadt \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 14, kho\u1ea3n 15 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt X\u00e2y d\u1ef1ng\u00a0l\u00e0 t\u1ed5 ch\u1ee9c thu ph\u00ed.<\/p>\n

<\/a>\u0110i\u1ec1u 4. M\u1ee9c thu ph\u00ed<\/b><\/p>\n

1. 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 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng) quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. M\u1ee9c thu ph\u00ed t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i t\u1eebng c\u01a1 quan th\u1ea9m \u0111\u1ecbnh.<\/p>\n

2. 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:<\/p>\n

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 l\u00e0 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 (t\u00ednh theo gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh) v\u00e0 m\u1ee9c thu ph\u00ed (quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed), c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

S\u1ed1 ph\u00ed ph\u1ea3i n\u1ed9p = T\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 x M\u1ee9c thu ph\u00ed.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n c\u00f3 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 n\u1eb1m trong kho\u1ea3ng gi\u1eefa c\u00e1c t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 ghi tr\u00ean Bi\u1ec3u m\u1ee9c thu ph\u00ed ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y th\u00ec s\u1ed1 ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n

\n\n\n\n\n
\n

Nit<\/sub><\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Nib<\/sub><\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n

\n

{<\/p>\n<\/td>\n

\n

Nib<\/sub>\u00a0– Nia<\/sub><\/p>\n<\/td>\n

\n

x<\/p>\n<\/td>\n

\n

(Git<\/sub>\u00a0– Gib<\/sub>)<\/p>\n<\/td>\n

\n

}<\/p>\n<\/td>\n<\/tr>\n

\n

Gia<\/sub>\u00a0– Gib<\/sub><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Trong \u0111\u00f3:<\/p>\n

– Nit<\/sub>\u00a0l\u00e0 ph\u00ed th\u1ea9m \u0111\u1ecbnh cho d\u1ef1 \u00e1n th\u1ee9 i theo quy m\u00f4 gi\u00e1 tr\u1ecb c\u1ea7n t\u00ednh (\u0111\u01a1n v\u1ecb t\u00ednh: t\u1ef7 l\u1ec7 %).<\/p>\n

– Git<\/sub>\u00a0l\u00e0 quy m\u00f4 gi\u00e1 tr\u1ecb c\u1ee7a d\u1ef1 \u00e1n th\u1ee9 i c\u1ea7n t\u00ednh ph\u00ed th\u1ea9m \u0111\u1ecbnh (\u0111\u01a1n v\u1ecb t\u00ednh: gi\u00e1 tr\u1ecb d\u1ef1 \u00e1n).<\/p>\n

– Gia<\/sub>\u00a0l\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 d\u1ef1 \u00e1n).<\/p>\n

– Gib<\/sub>\u00a0l\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 d\u1ef1 \u00e1n).<\/p>\n

– Nia<\/sub>\u00a0l\u00e0 ph\u00ed th\u1ea9m \u0111\u1ecbnh cho d\u1ef1 \u00e1n th\u1ee9 i t\u01b0\u01a1ng \u1ee9ng Gia<\/sub>\u00a0(\u0111\u01a1n v\u1ecb t\u00ednh: t\u1ef7 l\u1ec7 %).<\/p>\n

– Nib<\/sub>\u00a0l\u00e0 ph\u00ed th\u1ea9m \u0111\u1ecbnh cho d\u1ef1 \u00e1n th\u1ee9 i t\u01b0\u01a1ng \u1ee9ng Gib<\/sub>\u00a0(\u0111\u01a1n v\u1ecb t\u00ednh: t\u1ef7 l\u1ec7 %).<\/p>\n

M\u1ee9c thu theo t\u1ed5ng m\u1ee9c \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>\n

b) 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 \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\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh l\u00e0m c\u0103n c\u1ee9 t\u00ednh 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 trong d\u1ef1 \u00e1n.<\/p>\n

c) Ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 150.000.000 \u0111\u1ed3ng\/t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n\/c\u01a1 quan th\u1ea9m \u0111\u1ecbnh v\u00e0 t\u1ed1i thi\u1ec3u kh\u00f4ng d\u01b0\u1edbi 500.000 \u0111\u1ed3ng\/t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n\/c\u01a1 quan th\u1ea9m \u0111\u1ecbnh.<\/p>\n

d) Ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng quy m\u00f4 nh\u1ecf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch t\u00f4n gi\u00e1o v\u00e0 c\u00f4ng tr\u00ecnh kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh (th\u1ea9m \u0111\u1ecbnh B\u00e1o c\u00e1o kinh t\u1ebf – k\u1ef9 thu\u1eadt) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n

3. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, c\u01a1 quan chuy\u00ean m\u00f4n v\u1ec1 x\u00e2y d\u1ef1ng, c\u01a1 quan ch\u1ee7 tr\u00ec th\u1ea9m \u0111\u1ecbnh thu\u1ed9c ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 y\u00eau c\u1ea7u ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u0103ng l\u1ef1c \u0111\u1ec3 th\u1ea9m tra c\u00e1c n\u1ed9i dung c\u1ea7n thi\u1ebft l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c th\u1ea9m \u0111\u1ecbnh: M\u1ee9c thu ph\u00ed b\u1eb1ng 50% m\u1ee9c thu ph\u00ed 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>\n

4. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f3 quy m\u00f4 l\u1edbn ho\u1eb7c c\u00f3 c\u00f4ng tr\u00ecnh \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn an to\u00e0n, l\u1ee3i \u00edch c\u1ed9ng \u0111\u1ed3ng s\u1eed d\u1ee5ng v\u1ed1n kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 15 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt X\u00e2y d\u1ef1ng: M\u1ee9c thu ph\u00ed b\u1eb1ng 50% m\u1ee9c thu ph\u00ed 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>\n

5. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111i\u1ec1u ch\u1ec9nh<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n m\u00e0 c\u00f3 s\u1eed d\u1ee5ng n\u1ed9i dung th\u1ea9m \u0111\u1ecbnh thi\u1ebft k\u1ebf c\u01a1 s\u1edf v\u00e0 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u00e3 th\u1ea9m \u0111\u1ecbnh tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh: M\u1ee9c thu ph\u00ed b\u1eb1ng 50% m\u1ee9c thu ph\u00ed 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>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n kh\u00f4ng s\u1eed d\u1ee5ng n\u1ed9i dung thi\u1ebft k\u1ebf c\u01a1 s\u1edf v\u00e0 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u00e3 th\u1ea9m \u0111\u1ecbnh tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh: M\u1ee9c thu ph\u00ed b\u1eb1ng 100% m\u1ee9c thu ph\u00ed 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>\n

6. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan chuy\u00ean m\u00f4n v\u1ec1 x\u00e2y d\u1ef1ng \u0111\u1ed3ng th\u1eddi l\u00e0 c\u01a1 quan ch\u1ee7 tr\u00ec th\u1ea9m \u0111\u1ecbnh thu\u1ed9c ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0: M\u1ee9c thu ph\u00ed b\u1eb1ng 150% m\u1ee9c thu ph\u00ed 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>\n

<\/a>\u0110i\u1ec1u 5. K\u00ea khai, n\u1ed9p ph\u00ed<\/b><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p ph\u00ed th\u1ef1c hi\u1ec7n n\u1ed9p ph\u00ed theo m\u1ee9c thu quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y\u00a0cho t\u1ed5 ch\u1ee9c thu ph\u00ed theo h\u00ecnh th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 74\/2022\/TT-BTC ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2022 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c, th\u1eddi h\u1ea1n thu, n\u1ed9p, k\u00ea khai c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

2. Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 05 h\u00e0ng th\u00e1ng, t\u1ed5 ch\u1ee9c thu ph\u00ed ph\u1ea3i g\u1eedi s\u1ed1 ti\u1ec1n ph\u00ed \u0111\u00e3 thu c\u1ee7a th\u00e1ng tr\u01b0\u1edbc v\u00e0o t\u00e0i kho\u1ea3n ph\u00ed ch\u1edd n\u1ed9p ng\u00e2n s\u00e1ch m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

T\u1ed5 ch\u1ee9c thu ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai, thu, n\u1ed9p v\u00e0 quy\u1ebft to\u00e1n ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 74\/2022\/TT-BTC.<\/p>\n

<\/a>\u0110i\u1ec1u 6. Qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c thu ph\u00ed l\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc n\u1ed9p to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (ph\u00ed do c\u01a1 quan trung \u01b0\u01a1ng qu\u1ea3n l\u00fd thu th\u00ec n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng, ph\u00ed do c\u01a1 quan \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd thu th\u00ec n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng). Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho vi\u1ec7c th\u1ea9m \u0111\u1ecbnh v\u00e0 thu ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c thu theo ch\u1ebf \u0111\u1ed9, \u0111\u1ecbnh m\u1ee9c chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph\u00ed \u0111\u01b0\u1ee3c kho\u00e1n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u1eeb ngu\u1ed3n thu ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP\u00a0ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i m\u1ed9t ph\u1ea7n ti\u1ec1n ph\u00ed th\u1ea9m \u0111\u1ecbnh thu \u0111\u01b0\u1ee3c \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed cho vi\u1ec7c th\u1ea9m \u0111\u1ecbnh v\u00e0 thu ph\u00ed, c\u1ee5 th\u1ec3:<\/p>\n

a) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng (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 \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i 90% tr\u00ean s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0 10% n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, ti\u1ec3u m\u1ee5c c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h\u00e0nh.<\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 c\u00f4ng, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng – t\u01b0 v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng v\u1ed1n kh\u00e1c (kh\u00f4ng 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 \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i 50% tr\u00ean s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0 50% n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, ti\u1ec3u m\u1ee5c c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h\u00e0nh.<\/p>\n

2. T\u1ed5 ch\u1ee9c thu ph\u00ed l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i 90% tr\u00ean s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 chi cho c\u00f4ng vi\u1ec7c th\u1ea9m \u0111\u1ecbnh v\u00e0 thu ph\u00ed; n\u1ed9p 10% tr\u00ean s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (ph\u00ed do \u0111\u01a1n v\u1ecb thu\u1ed9c trung \u01b0\u01a1ng qu\u1ea3n l\u00fd thu th\u00ec n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng, ph\u00ed do \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd thu th\u00ec n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng) theo ch\u01b0\u01a1ng, ti\u1ec3u m\u1ee5c c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h\u00e0nh.<\/p>\n

3. Ti\u1ec1n ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP.<\/p>\n

<\/a>\u0110i\u1ec1u 7. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2023.<\/p>\n

2. B\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1 209\/2016\/TT-BTC ng\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 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, ph\u00ed th\u1ea9m \u0111\u1ecbnh thi\u1ebft k\u1ebf c\u01a1 s\u1edf.<\/p>\n

3. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u01b0\u1edbc th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh nh\u01b0ng ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec t\u1ed5 ch\u1ee9c thu ph\u00ed th\u1ef1c hi\u1ec7n thu ph\u00ed khi tr\u1ea3 k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh v\u00e0 m\u1ee9c thu ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 209\/2016\/TT-BTC.<\/p>\n

4. C\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, ch\u1ee9ng t\u1eeb thu, c\u00f4ng khai ch\u1ebf \u0111\u1ed9 thu ph\u00ed kh\u00f4ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n: Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP; Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2022\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 10 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2020\/N\u0110-CP ng\u00e0y 20 th\u00e1ng 01 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n

5. 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 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf \u0111\u00f3.<\/p>\n

6. 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>\n

<\/a>BI\u1ec2U M\u1ee8C THU PH\u00cd TH\u1ea8M \u0110\u1ecaNH D\u1ef0 \u00c1N \u0110\u1ea6U T\u01af X\u00c2Y D\u1ef0NG (PH\u00cd TH\u1ea8M \u0110\u1ecaNH B\u00c1O C\u00c1O NGHI\u00caN C\u1ee8U KH\u1ea2 THI \u0110\u1ea6U T\u01af X\u00c2Y D\u1ef0NG HO\u1eb6C PH\u00cd TH\u1ea8M \u0110\u1ecaNH B\u00c1O C\u00c1O KINH T\u1ebe – K\u1ef8 THU\u1eacT)<\/b><\/p>\n

(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 28\/2023\/TT-BTC ng\u00e0y 12 th\u00e1ng 5 n\u0103m 2023 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n<\/b><\/p>\n

(t\u1ef7 \u0111\u1ed3ng)<\/p>\n<\/td>\n

\n

T\u1ef7 l\u1ec7<\/b><\/p>\n

(%)<\/p>\n<\/td>\n<\/tr>\n

\n

\u226415<\/p>\n<\/td>\n

\n

0,019<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

0,017<\/p>\n<\/td>\n<\/tr>\n

\n

50<\/p>\n<\/td>\n

\n

0,015<\/p>\n<\/td>\n<\/tr>\n

\n

100<\/p>\n<\/td>\n

\n

0,0125<\/p>\n<\/td>\n<\/tr>\n

\n

200<\/p>\n<\/td>\n

\n

0,01<\/p>\n<\/td>\n<\/tr>\n

\n

500<\/p>\n<\/td>\n

\n

0,0075<\/p>\n<\/td>\n<\/tr>\n

\n

1.000<\/p>\n<\/td>\n

\n

0,0047<\/p>\n<\/td>\n<\/tr>\n

\n

2.000<\/p>\n<\/td>\n

\n

0,0025<\/p>\n<\/td>\n<\/tr>\n

\n

5.000<\/p>\n<\/td>\n

\n

0,002<\/p>\n<\/td>\n<\/tr>\n

\n

\u226510.000<\/p>\n<\/td>\n

\n

0,001<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thank & Best Regards!<\/strong><\/em><\/span><\/p>\n

\n

TRUNG T\u00c2M \u0110\u00c0O T\u1ea0O & T\u01af V\u1ea4N QUY\u1ebeT TO\u00c1N V\u1ed0N \u0110\u1ea6U T\u01af [PHAN ANH FIRM]<\/span><\/strong><\/p>\n