{"id":1248,"date":"2023-06-22T07:21:51","date_gmt":"2023-06-22T07:21:51","guid":{"rendered":"https:\/\/life-coach.matbao.website\/phi-tham-dinh-du-an-thong-tu-28-2023-tt-btc\/"},"modified":"2023-06-22T07:21:51","modified_gmt":"2023-06-22T07:21:51","slug":"phi-tham-dinh-du-an-thong-tu-28-2023-tt-btc","status":"publish","type":"post","link":"https:\/\/life-coach.matbao.website\/?p=1248","title":{"rendered":"\u00c1p d\u1ee5ng chi ph\u00ed\/ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng theo Th\u00f4ng t\u01b0 s\u1ed1 12\/2021\/TT-BXD c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng hay Th\u00f4ng t\u01b0 s\u1ed1 28\/2023\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh?"},"content":{"rendered":"

H\u01b0\u1edbng d\u1eabn n\u1ed9i dung chi c\u1ee7a chi ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n theo Th\u00f4ng t\u01b0 s\u1ed1 12\/2021\/TT-BXD \u0111\u1ed1i v\u1edbi c\u01a1 quan th\u1ea9m \u0111\u1ecbnh l\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc
\n<\/span><\/h2>\n

Chi ti\u1ebft c\u00e2u h\u1ecfi:<\/strong><\/span><\/em><\/span><\/p>\n\n\n\n
Xin B\u1ed9 h\u01b0\u1edbng d\u1eabn c\u00e1c n\u1ed9i dung chi, th\u1ee7 t\u1ee5c chi \u0111\u1ed1i v\u1edbi chi ph\u00ed th\u1ea9m \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 s\u1ed1 12\/2021\/TT-BXD<\/strong><\/a>; \u0111\u1ed1i v\u1edbi c\u01a1 quan th\u1ea9m \u0111\u1ecbnh l\u00e0 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc nh\u01b0 Ph\u00f2ng Kinh t\u1ebf v\u00e0 H\u1ea1 t\u1ea7ng c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, chi \u0111\u1ed1i v\u1edbi chi ph\u00ed th\u1ea9m \u0111\u1ecbnh tr\u00ean kh\u00f4ng?<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, B\u1ed9 X\u00e2y d\u1ef1ng c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/strong><\/span><\/em><\/p>\n\n\n\n
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1.T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed s\u1ed1 97\/2015\/QH13. 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<\/strong> \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh c\u00e1c Th\u00f4ng t\u01b0 s\u1ed1 27\/2023\/TT-BTC<\/a><\/strong>; s\u1ed1 28\/2023\/TT-BTC<\/a><\/strong> ng\u00e0y 12\/5\/2022 thay th\u1ebf c\u00e1c Th\u00f4ng t\u01b0 s\u1ed1 209\/2016\/TT-BTC; s\u1ed1 210\/2016\/TT-BTC ng\u00e0y 11\/10\/2016 v\u1ec1 vi\u1ec7c 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<\/strong> \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng; 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 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2023. Trong \u0111\u00f3, \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 T\u1ed5 ch\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh g\u1ed3m C\u01a1 quan chuy\u00ean m\u00f4n v\u1ec1 x\u00e2y d\u1ef1ng c\u00f3 th\u1ea9m quy\u1ec1n v\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 (l\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp).<\/p>\n

C\u1ee5c Kinh t\u1ebf x\u00e2y d\u1ef1ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ngu\u1ed3n: www.moc.gov.vn<\/a><\/strong><\/p>\n

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

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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