{"id":765,"date":"2024-09-25T13:48:07","date_gmt":"2024-09-25T13:48:07","guid":{"rendered":"https:\/\/demo9.thuythu.vn\/luatduongtri\/?p=765"},"modified":"2024-09-25T13:48:07","modified_gmt":"2024-09-25T13:48:07","slug":"cam-ket-khong-lam-cho-cong-ty-doi-thu-khi-nao-co-hieu-luc-22","status":"publish","type":"post","link":"https:\/\/demo9.thuythu.vn\/luatduongtri\/cam-ket-khong-lam-cho-cong-ty-doi-thu-khi-nao-co-hieu-luc-22\/","title":{"rendered":"Cam K\u1ebft \u201cKh\u00f4ng L\u00e0m Cho C\u00f4ng Ty \u0110\u1ed1i Th\u1ee7\u201d: Khi N\u00e0o C\u00f3 Hi\u1ec7u L\u1ef1c?"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-752\" src=\"https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-content\/uploads\/2024\/09\/Frame-1000007075-1-1.png\" alt=\"\" width=\"1854\" height=\"283\" srcset=\"https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-content\/uploads\/2024\/09\/Frame-1000007075-1-1.png 1854w, https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-content\/uploads\/2024\/09\/Frame-1000007075-1-1-800x122.png 800w, https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-content\/uploads\/2024\/09\/Frame-1000007075-1-1-1400x214.png 1400w, https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-content\/uploads\/2024\/09\/Frame-1000007075-1-1-768x117.png 768w, https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-content\/uploads\/2024\/09\/Frame-1000007075-1-1-1536x234.png 1536w\" sizes=\"(max-width: 1854px) 100vw, 1854px\" \/><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 110%;\">TH\u00d4NG T\u01af<\/span><br \/>\n<span style=\"font-size: 160%;\"><strong>QUY \u0110\u1ecaNH M\u1ee8C THU, CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P, QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG PH\u00cd CUNG C\u1ea4P TH\u00d4NG TIN DOANH NGHI\u1ec6P, L\u1ec6 PH\u00cd \u0110\u0102NG K\u00dd DOANH NGHI\u1ec6P<\/strong><\/span><\/p>\n<p>C\u0103n c\u1ee9 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;<br \/>\nC\u0103n c\u1ee9 Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2015;<br \/>\nC\u0103n c\u1ee9 Lu\u1eadt doanh nghi\u1ec7p ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<br \/>\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0120\/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;<br \/>\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a078\/2015\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 9 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p;<br \/>\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2017\/N\u0110-CP\u00a0ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017c\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;<br \/>\nTheo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf,<br \/>\nB\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 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 cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p, l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >N\u1ed9i dung b&agrave;i vi\u1ebft<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/demo9.thuythu.vn\/luatduongtri\/cam-ket-khong-lam-cho-cong-ty-doi-thu-khi-nao-co-hieu-luc-22\/#Dieu_1_Pham_vi_dieu_chinh_doi_tuong_ap_dung\" title=\"\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng\">\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/demo9.thuythu.vn\/luatduongtri\/cam-ket-khong-lam-cho-cong-ty-doi-thu-khi-nao-co-hieu-luc-22\/#Dieu_2_Nguoi_nop_phi_le_phi\" title=\"\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed\">\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/demo9.thuythu.vn\/luatduongtri\/cam-ket-khong-lam-cho-cong-ty-doi-thu-khi-nao-co-hieu-luc-22\/#Dieu_3_To_chuc_thu_phi_le_phi\" title=\"\u0110i\u1ec1u 3. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed\">\u0110i\u1ec1u 3. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/demo9.thuythu.vn\/luatduongtri\/cam-ket-khong-lam-cho-cong-ty-doi-thu-khi-nao-co-hieu-luc-22\/#Dieu_4_Muc_thu_phi_le_phi\" title=\"\u0110i\u1ec1u 4. M\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed\">\u0110i\u1ec1u 4. M\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/demo9.thuythu.vn\/luatduongtri\/cam-ket-khong-lam-cho-cong-ty-doi-thu-khi-nao-co-hieu-luc-22\/#Dieu_5_Cac_doi_tuong_duoc_mien_phi_le_phi\" title=\"\u0110i\u1ec1u 5. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed, l\u1ec7 ph\u00ed\">\u0110i\u1ec1u 5. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed, l\u1ec7 ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/demo9.thuythu.vn\/luatduongtri\/cam-ket-khong-lam-cho-cong-ty-doi-thu-khi-nao-co-hieu-luc-22\/#Dieu_6_Ke_khai_nop_phi_le_phi\" title=\"\u0110i\u1ec1u 6. K\u00ea khai, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed\">\u0110i\u1ec1u 6. K\u00ea khai, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/demo9.thuythu.vn\/luatduongtri\/cam-ket-khong-lam-cho-cong-ty-doi-thu-khi-nao-co-hieu-luc-22\/#Dieu_7_Quan_ly_phi_le_phi\" title=\"\u0110i\u1ec1u 7. Qu\u1ea3n l\u00fd ph\u00ed, l\u1ec7 ph\u00ed\">\u0110i\u1ec1u 7. Qu\u1ea3n l\u00fd ph\u00ed, l\u1ec7 ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/demo9.thuythu.vn\/luatduongtri\/cam-ket-khong-lam-cho-cong-ty-doi-thu-khi-nao-co-hieu-luc-22\/#Dieu_8_To_chuc_thuc_hien\" title=\"\u0110i\u1ec1u 8. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n\">\u0110i\u1ec1u 8. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_1_Pham_vi_dieu_chinh_doi_tuong_ap_dung\"><\/span>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>1. 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 cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p, l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<br \/>\n2.Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p, t\u1ed5 ch\u1ee9c thu ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p, l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p, l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_2_Nguoi_nop_phi_le_phi\"><\/span>\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<br \/>\n2.T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi s\u1eed d\u1ee5ng c\u00e1c d\u1ecbch v\u1ee5 cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_3_To_chuc_thu_phi_le_phi\"><\/span>\u0110i\u1ec1u 3. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>1. Trung t\u00e2m H\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 \u0111\u0103ng k\u00fd kinh doanh thu\u1ed9c C\u1ee5c Qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd kinh doanh (B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0) l\u00e0 t\u1ed5 ch\u1ee9c thu ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p.<br \/>\n2. S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng l\u00e0 t\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh.<br \/>\n3. C\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0\u00a0l\u00e0 t\u1ed5 ch\u1ee9c thu\u00a0l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i trong tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_4_Muc_thu_phi_le_phi\"><\/span>\u0110i\u1ec1u 4. M\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u01b0\u0301c ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p, l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u ph\u00ed, l\u1ec7 ph\u00ed ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_5_Cac_doi_tuong_duoc_mien_phi_le_phi\"><\/span>\u0110i\u1ec1u 5. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed, l\u1ec7 ph\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>1. Doanh nghi\u1ec7p b\u1ed5 sung, thay \u0111\u1ed5i th\u00f4ng tin do thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 ph\u00ed c\u00f4ng b\u1ed1 n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<br \/>\n2. \u0110\u0103ng k\u00fd gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, t\u1ea1m ng\u1eebng kinh doanh; ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<br \/>\n3. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<br \/>\n4. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1 ngh\u1ecb cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p.<br \/>\n5. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_6_Ke_khai_nop_phi_le_phi\"><\/span>\u0110i\u1ec1u 6. K\u00ea khai, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>1. 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.<br \/>\n2.T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p s\u1ed1 ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu \u0111\u01b0\u1ee3c theo th\u00e1ng, quy\u1ebft to\u00e1n n\u0103m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 19, kho\u1ea3n 2 \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng 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; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a083\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_7_Quan_ly_phi_le_phi\"><\/span>\u0110i\u1ec1u 7. Qu\u1ea3n l\u00fd ph\u00ed, l\u1ec7 ph\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>1. Trung t\u00e2m H\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 \u0111\u0103ng k\u00fd kinh doanh\u00a0\u0111\u01b0\u1ee3c tr\u00edch 85% s\u1ed1 ti\u1ec1n ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c \u0111\u1ec3 chi cho c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7. N\u1ed9p 15% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch hi\u1ec7n h\u00e0nh.<br \/>\n2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed l\u00e0 S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0:<br \/>\na) T\u1ed5 ch\u1ee9c thu ph\u00ed\u00a0chuy\u1ec3n 70% s\u1ed1 ti\u1ec1n ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a Trung t\u00e2m H\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 \u0111\u0103ng k\u00fd kinh doanh. Vi\u1ec7c tr\u00edch chuy\u1ec3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u00e0ng th\u00e1ng. S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i 30% n\u1ed9p v\u00e0o\u00a0ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u00a0theo ch\u01b0\u01a1ng, ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch hi\u1ec7n h\u00e0nh.\u00a0Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c 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.<br \/>\nb) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph\u00ed l\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \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\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec\u00a0chuy\u1ec3n 70% s\u1ed1 ti\u1ec1n ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a Trung t\u00e2m H\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 \u0111\u0103ng k\u00fd kinh doanh. Vi\u1ec7c tr\u00edch chuy\u1ec3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u00e0ng th\u00e1ng. S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i 30% \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 trang tr\u1ea3i cho vi\u1ec7c thu ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7.<br \/>\nc) S\u1ed1 ti\u1ec1n ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p do c\u00e1c S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a Trung t\u00e2m H\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 100% v\u00e0 ph\u00e2n b\u1ed5 nh\u01b0 sau: Trung t\u00e2m H\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 \u0111\u0103ng k\u00fd kinh doanh \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i 85% \u0111\u1ec3 chi cho c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 5Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7. N\u1ed9p 15% v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch hi\u1ec7n h\u00e0nh.<br \/>\n3. T\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed n\u1ed9p 100% ti\u1ec1n l\u1ec7 ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch hi\u1ec7n h\u00e0nh. Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c v\u00e0 thu l\u1ec7 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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_8_To_chuc_thuc_hien\"><\/span>\u0110i\u1ec1u 8. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 20 th\u00e1ng 9 n\u0103m 2019.<br \/>\n2.B\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1\u00a0215\/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, s\u1eed d\u1ee5ng ph\u00ed cung c\u1ea5p th\u00f4ng tin doanh nghi\u1ec7p, l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1\u00a0130\/2017\/TT-BTC ng\u00e0y 04 th\u00e1ng 12 n\u0103m 2017 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0215\/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.<br \/>\n3. 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 ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0120\/2016\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7; Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a0303\/2016\/TT-BTC\u00a0ng\u00e0y 15\u00a0th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf (n\u1ebfu c\u00f3).<br \/>\n4. 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.\/.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 s\u1ed1 92\/2015\/QH13 ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015 c\u1ee7a Qu\u1ed1c h\u1ed9i, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i<\/p>\n","protected":false},"author":1,"featured_media":513,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[94],"tags":[],"class_list":["post-765","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danh-sach-van-ban"],"acf":[],"_links":{"self":[{"href":"https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-json\/wp\/v2\/posts\/765"}],"collection":[{"href":"https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-json\/wp\/v2\/comments?post=765"}],"version-history":[{"count":1,"href":"https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-json\/wp\/v2\/posts\/765\/revisions"}],"predecessor-version":[{"id":793,"href":"https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-json\/wp\/v2\/posts\/765\/revisions\/793"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-json\/wp\/v2\/media\/513"}],"wp:attachment":[{"href":"https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-json\/wp\/v2\/media?parent=765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-json\/wp\/v2\/categories?post=765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/demo9.thuythu.vn\/luatduongtri\/wp-json\/wp\/v2\/tags?post=765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}