{"id":942,"date":"2018-11-05T21:27:27","date_gmt":"2018-11-05T21:27:27","guid":{"rendered":"http:\/\/zulex.com.vn\/vision\/?p=942"},"modified":"2018-12-26T00:16:49","modified_gmt":"2018-12-26T00:16:49","slug":"tieng-viet-che-do-thue","status":"publish","type":"post","link":"https:\/\/vision.iconnect24.com\/vi\/tieng-viet-che-do-thue\/","title":{"rendered":"Ch\u1ebf \u0110\u1ed9 Thu\u1ebf"},"content":{"rendered":"
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V\u0103n b\u1ea3n Ph\u00e1p lu\u1eadt<\/strong><\/p>\n

Tr\u1ee5 c\u1ed9t c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp b\u1edfi:<\/p>\n

(i) Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf n\u0103m 2006, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung v\u00e0o c\u00e1c n\u0103m 2012, 2014 v\u00e0 2016, \u0111\u01b0a ra nh\u1eefng quy \u0111\u1ecbnh chung v\u1ec1:<\/p>\n

(a)\u00a0 \u0110\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, \u1ea5n \u0111\u1ecbnh thu\u1ebf;
\n(b)\u00a0 Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf;
\n(c)\u00a0 X\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t;
\n(d)\u00a0 Qu\u1ea3n l\u00fd th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;
\n(e)\u00a0 Ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf;
\n(f)\u00a0 C\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf;
\n(g)\u00a0 X\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf; v\u00e0
\n(h)\u00a0 Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 thu\u1ebf.
\n(ii) c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf kh\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, c\u01a1 s\u1edf t\u00ednh thu\u1ebf v\u00e0 bi\u1ec3u thu\u1ebf, mi\u1ec5n thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf, khi\u1ebfu n\u1ea1i v\u00e0 gi\u1ea3i quy\u1ebft vi ph\u1ea1m \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf c\u1ee5 th\u1ec3…, v\u00ed d\u1ee5, g\u1ed3m Lu\u1eadt Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00f4ng qua n\u0103m 2008, v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0o c\u00e1c n\u0103m 2013 v\u00e0 2014; Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng \u0111\u01b0\u1ee3c th\u00f4ng qua n\u0103m 2008, v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0o c\u00e1c n\u0103m 2013, 2014 v\u00e0 2016; Lu\u1eadt Thu\u1ebf Ti\u00eau th\u1ee5 \u0110\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c th\u00f4ng qua n\u0103m 2008, v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0o c\u00e1c n\u0103m 2014 v\u00e0 2016; Lu\u1eadt Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n th\u00f4ng qua n\u0103m 2008, v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0o c\u00e1c n\u0103m 2012 v\u00e0 2014; v\u00e0 Lu\u1eadt Thu\u1ebf Xu\u1ea5t kh\u1ea9u, Thu\u1ebf Nh\u1eadp kh\u1ea9u m\u1edbi \u0111\u01b0\u1ee3c th\u00f4ng qua n\u0103m 2016.<\/p>\n

Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c B\u1ed9, ng\u00e0nh c\u0169ng \u0111\u00e3 ban h\u00e0nh h\u00e0ng tr\u0103m Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u00e0o c\u00e1c th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n cho c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf n\u00e0y.<\/p>\n

C\u00e1c lo\u1ea1i Thu\u1ebf<\/strong><\/p>\n

Theo h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf hi\u1ec7n h\u00e0nh, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam c\u1ea7n bi\u1ebft \u00edt nh\u1ea5t c\u00e1c lo\u1ea1i thu\u1ebf sau:<\/p>\n

(i)\u00a0\u00a0\u00a0 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;
\n(ii)\u00a0\u00a0\u00a0 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;
\n(iii)\u00a0\u00a0\u00a0 Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;
\n(iv)\u00a0\u00a0\u00a0 Thu\u1ebf chuy\u1ec3n thu nh\u1eadp ra n\u01b0\u1edbc ngo\u00e0i;
\n(v)\u00a0\u00a0\u00a0 Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u;
\n(vi)\u00a0\u00a0\u00a0 Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p;
\n(vii)\u00a0\u00a0\u00a0 Thu\u1ebf t\u00e0i nguy\u00ean;
\n(viii)\u00a0\u00a0\u00a0 Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng;
\n(ix)\u00a0\u00a0\u00a0 Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i; v\u00e0
\n(x)\u00a0\u00a0\u00a0 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

Chi ti\u1ebft t\u1eebng lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n

Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p<\/strong><\/p>\n

Thu\u1ebf su\u1ea5t Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (\u201cTNDN\u201d) hi\u1ec7n t\u1ea1i l\u00e0 20% k\u1ec3 t\u1eeb th\u00e1ng 1 n\u0103m 2016, \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m t\u1eeb c\u00e1c m\u1ee9c 32%, 28%, 25% v\u00e0 22% trong qu\u00e1 kh\u1ee9 theo Lu\u1eadt Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c ph\u00e1p nh\u00e2n; ngo\u1ea1i tr\u1eeb:<\/p>\n

(i)\u00a0\u00a0\u00a0 Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c t\u1ea1i Vi\u1ec7t Nam t\u1eeb 32% \u0111\u1ebfn 50%. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed, c\u0103n c\u1ee9 v\u00e0o v\u1ecb tr\u00ed, \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c v\u00e0 tr\u1eef l\u01b0\u1ee3ng m\u1ecf, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng d\u1ef1 \u00e1n, t\u1eebng c\u01a1 s\u1edf kinh doanh theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;
\n(ii)\u00a0\u00a0\u00a0 \u0110\u1ed1i v\u1edbi c\u00e1c m\u1ecf t\u00e0i nguy\u00ean b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, wonfram, antimoan, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t l\u00e0 50%, tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1ecf c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao tr\u1edf l\u00ean \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n thu\u1ed9c danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 40%.<\/p>\n

Nh\u1eefng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf g\u1ed3m \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t, ho\u00e3n thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf:<\/p>\n

(i)\u00a0Thu\u1ebf su\u1ea5t 10% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n

(a)\u00a0\u00a0\u00a0 Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng, v\u00e0 gi\u00e1m \u0111\u1ecbnh t\u01b0 ph\u00e1p;
\n(b)\u00a0\u00a0\u00a0 Thu nh\u1eadp c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1o in, k\u1ec3 c\u1ea3 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o in theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u00e1o ch\u00ed; thu nh\u1eadp c\u1ee7a c\u01a1 quan xu\u1ea5t b\u1ea3n t\u1eeb ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Xu\u1ea5t b\u1ea3n;
\n(c)\u00a0\u00a0\u00a0 Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 – kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u1ec3 b\u00e1n, cho thu\u00ea, cho thu\u00ea mua \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Nh\u00e0 \u1edf;
\n(d)\u00a0\u00a0\u00a0 Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb: tr\u1ed3ng, ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 r\u1eebng; nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; nu\u00f4i tr\u00f4\u0300ng l\u00e2m sa\u0309n \u01a1\u0309 \u0111i\u0323a ba\u0300n co\u0301 \u0111i\u00ea\u0300u ki\u00ea\u0323n kinh t\u00ea\u0301 – xa\u0303 h\u00f4\u0323i kho\u0301 kh\u0103n; s\u1ea3n xu\u1ea5t, nh\u00e2n v\u00e0 lai t\u1ea1o gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; s\u1ea3n xu\u1ea5t, khai th\u00e1c v\u00e0 tinh ch\u1ebf mu\u1ed1i, tr\u1eeb s\u1ea3n xu\u1ea5t mu\u1ed1i; \u0111\u1ea7u t\u01b0 b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n sau thu ho\u1ea1ch, b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m.<\/p>\n

(ii)\u00a0Thu\u1ebf su\u1ea5t 10% trong v\u00f2ng 15 n\u0103m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n

(a)\u00a0\u00a0\u00a0 Thu nh\u1eadp c\u1ee7a c\u00e1c doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i nh\u1eefng \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao;
\n(b)\u00a0\u00a0\u00a0 Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, bao g\u1ed3m: nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ngh\u1ec7 cao; \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m cho ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng – kinh doanh c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng c\u1ea5p tho\u00e1t n\u01b0\u1edbc; c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft; c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng; s\u00e2n bay, nh\u00e0 ga v\u00e0 c\u00f4ng tr\u00ecnh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng kh\u00e1c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m; s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u composit, c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng nh\u1eb9, v\u1eadt li\u1ec7u qu\u00fd hi\u1ebfm; s\u1ea3n xu\u1ea5t n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch, n\u0103ng l\u01b0\u1ee3ng t\u1eeb vi\u1ec7c ti\u00eau h\u1ee7y ch\u1ea5t th\u1ea3i; ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 sinh h\u1ecdc; b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng;
\n(c)\u00a0\u00a0\u00a0 Thu nh\u1eadp c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ngh\u1ec7 cao;
\n(d)\u00a0\u00a0\u00a0 Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t (tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n) \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed sau:<\/p>\n

\u2022\u00a0\u00a0\u00a0 D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6.000 t\u1ef7 \u0111\u1ed3ng Vi\u1ec7t Nam, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t 10.000 t\u1ef7 \u0111\u1ed3ng Vi\u1ec7t Nam\/n\u0103m, ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu;
\n\u2022\u00a0\u00a0\u00a0 D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6.000 t\u1ef7 \u0111\u1ed3ng Vi\u1ec7t Nam, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng tr\u00ean 3.000 lao \u0111\u1ed9ng ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n

(e)\u00a0\u00a0\u00a0 Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m thu\u1ed9c Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/p>\n

\u2022\u00a0\u00a0\u00a0 S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ngh\u1ec7 cao;
\n\u2022\u00a0\u00a0\u00a0\u00a0 S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e1c ng\u00e0nh: d\u1ec7t – may; da – gi\u1ea7y; \u0111i\u1ec7n t\u1eed – tin h\u1ecdc; s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4 t\u00f4; c\u01a1 kh\u00ed ch\u1ebf t\u1ea1o m\u00e0 ca\u0301c sa\u0309n ph\u00e2\u0309m na\u0300y t\u00ednh \u0111\u1ebfn ng\u00e0y 01\/01\/2015 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u01b0ng pha\u0309i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt c\u1ee7a Li\u00ean minh ch\u00e2u \u00c2u (EU) ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n

(f)\u00a0\u00a0\u00a0 Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n, c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 12.000 t\u1ef7 \u0111\u1ed3ng, s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao, Lu\u1eadt khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/p>\n

(iii)\u00a0\u00a0\u00a0 Thu\u1ebf su\u1ea5t 15% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, ch\u1ebf bi\u1ebfn trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n

(iv) Thu\u1ebf su\u1ea5t 17% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4.<\/p>\n

(v)\u00a0\u00a0\u00a0 Thu\u1ebf su\u1ea5t 17% trong v\u00f2ng 10 n\u0103m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n

(a)\u00a0\u00a0\u00a0 Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n;
\n(b)\u00a0\u00a0\u00a0 Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, bao g\u1ed3m: s\u1ea3n xu\u1ea5t th\u00e9p cao c\u1ea5p; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng; s\u1ea3n xu\u1ea5t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p; s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb t\u01b0\u1edbi ti\u00eau; s\u1ea3n xu\u1ea5t, tinh ch\u1ebf th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, thu\u1ef7 s\u1ea3n; ph\u00e1t tri\u1ec3n ng\u00e0nh ngh\u1ec1 truy\u1ec1n th\u1ed1ng.<\/p>\n

\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t thu h\u00fat \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 c\u00f4ng ngh\u1ec7 cao th\u00ec th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u00eam, nh\u01b0ng th\u1eddi gian k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 15 n\u0103m.<\/p>\n

\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m (i)(f) \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/p>\n

\u2022\u00a0\u00a0\u00a0 S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a c\u00f3 kh\u1ea3 n\u0103ng c\u1ea1nh tranh to\u00e0n c\u1ea7u, doanh thu \u0111\u1ea1t tr\u00ean 20.000 t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau n\u0103m n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;
\n\u2022\u00a0\u00a0\u00a0 S\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean 6.000 lao \u0111\u1ed9ng;
\n\u2022\u00a0\u00a0\u00a0 D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c h\u1ea1 t\u1ea7ng kinh t\u1ebf k\u1ef9 thu\u1eadt, bao g\u1ed3m: \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng c\u1ea5p tho\u00e1t n\u01b0\u1edbc, c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng, s\u00e2n bay, nh\u00e0 ga, n\u0103ng l\u01b0\u1ee3ng m\u1edbi, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch, c\u00f4ng nghi\u1ec7p ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng, d\u1ef1 \u00e1n l\u1ecdc h\u00f3a d\u1ea7u;<\/p>\n

Th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u00eam theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, nh\u01b0ng th\u1eddi gian k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 15 n\u0103m.<\/p>\n

Th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a doanh nghi\u1ec7p c\u00f3 doanh thu; \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao; \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong v\u00f2ng 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m ph\u00e1t sinh doanh thu \u0111\u1ea7u ti\u00ean, s\u1ebd \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf ho\u1eb7c gi\u1ea3m thu\u1ebf t\u1eeb n\u0103m th\u1ee9 t\u01b0.<\/p>\n

Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng<\/strong><\/p>\n

Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (\u201cGTGT\u201d) l\u00e0 thu\u1ebf t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng (\u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i c\u00f2n ph\u1ea3i ch\u1ecbu c\u1ea3 Thu\u1ebf Ti\u00eau th\u1ee5 \u0110\u1eb7c bi\u1ec7t nh\u01b0 \u0111\u1ec1 c\u1eadp t\u1ea1i m\u1ee5c 16.5 d\u01b0\u1edbi \u0111\u00e2y). Theo Lu\u1eadt Thu\u1ebf GTGT 2008 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, c\u00f3 3 m\u1ee9c thu\u1ebf su\u1ea5t Thu\u1ebf GTGT (thay v\u00ec 4 m\u1ee9c tr\u01b0\u1edbc \u0111\u00e2y) nh\u01b0 sau:<\/p>\n

(i) Thu\u1ebf su\u1ea5t 0% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam, trong khu phi thu\u1ebf quan; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i); v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u; tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

(a)\u00a0\u00a0\u00a0 Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i;
\n(b)\u00a0\u00a0\u00a0 D\u1ecbch v\u1ee5 t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i;
\n(c)\u00a0\u00a0\u00a0 Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, d\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng, \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ra n\u01b0\u1edbc ngo\u00e0i;
\n(d)\u00a0\u00a0\u00a0 D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh;
\n(e)\u00a0\u00a0\u00a0 D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng chi\u1ec1u \u0111i ra n\u01b0\u1edbc ngo\u00e0i (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan; cung c\u1ea5p th\u1ebb c\u00e0o \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1, m\u1ec7nh gi\u00e1 \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan);
\n(f)\u00a0\u00a0\u00a0 S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c; s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 t\u00f4\u0309ng tri\u0323 gia\u0301 ta\u0300i nguy\u00ean, khoa\u0301ng sa\u0309n c\u00f4\u0323ng v\u01a1\u0301i chi phi\u0301 n\u0103ng l\u01b0\u01a1\u0323ng chi\u00ea\u0301m t\u01b0\u0300 51% gia\u0301 tha\u0300nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean;
\n(g)\u00a0\u00a0\u00a0 Thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u;
\n(h)\u00a0\u00a0\u00a0 H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh trong khu phi thu\u1ebf quan, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/p>\n

(ii)\u00a0Thu\u1ebf su\u1ea5t 5% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n

(a)\u00a0\u00a0\u00a0\u00a0 N\u01b0\u1edbc s\u1ea1ch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 sinh ho\u1ea1t, kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i n\u01b0\u1edbc u\u1ed1ng \u0111\u00f3ng chai, \u0111\u00f3ng b\u00ecnh v\u00e0 c\u00e1c lo\u1ea1i n\u01b0\u1edbc gi\u1ea3i kh\u00e1t kh\u00e1c;
\n(b) \u00a0\u00a0\u00a0 Qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n; thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh v\u00e0 ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng;
\n(c) \u00a0\u00a0 D\u1ecbch v\u1ee5 \u0111\u00e0o \u0111\u1eafp, n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng, ao h\u1ed3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; nu\u00f4i tr\u1ed3ng, ch\u0103m s\u00f3c, ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng, s\u01a1 ch\u1ebf v\u00e0 b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p;
\n(d) \u00a0\u00a0 S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i v\u00e0 th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng ch\u01b0a qua ch\u1ebf bi\u1ebfn tr\u1eeb s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, h\u1ea3i s\u1ea3n v\u00e0 \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c m\u1edbi ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft, b\u00e1n ra v\u00e0 nh\u1eadp kh\u1ea9u;
\n(e) \u00a0\u00a0\u00a0\u00a0 M\u1ee7 cao su s\u01a1 ch\u1ebf; nh\u1ef1a th\u00f4ng s\u01a1 ch\u1ebf, l\u01b0\u1edbi, d\u00e2y gi\u1ec1ng v\u00e0 d\u00e2y \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1;
\n(f) \u00a0\u00a0 Th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng; l\u00e2m s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn, tr\u1eeb g\u1ed7, m\u0103ng v\u00e0 s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u;
\n(g) \u00a0\u00a0\u00a0\u00a0 \u0110\u01b0\u1eddng; ph\u1ee5 ph\u1ea9m trong s\u1ea3n xu\u1ea5t \u0111\u01b0\u1eddng, bao g\u1ed3m r\u1ec9 \u0111\u01b0\u1eddng, b\u00e3 m\u00eda, b\u00e3 b\u00f9n;
\n(h) \u00a0 \u00a0\u00a0 S\u1ea3n ph\u1ea9m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba, b\u00e8o t\u00e2y v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng kh\u00e1c s\u1ea3n xu\u1ea5t b\u1eb1ng nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb n\u00f4ng nghi\u1ec7p; b\u00f4ng s\u01a1 ch\u1ebf; gi\u1ea5y in b\u00e1o;
\n(i)\u00a0\u00a0\u00a0 Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf, b\u00f4ng, b\u0103ng v\u1ec7 sinh y t\u1ebf; thu\u1ed1c ph\u00f2ng b\u1ec7nh, ch\u1eefa b\u1ec7nh; s\u1ea3n ph\u1ea9m h\u00f3a d\u01b0\u1ee3c, d\u01b0\u1ee3c li\u1ec7u l\u00e0 nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t thu\u1ed1c ch\u1eefa b\u1ec7nh, thu\u1ed1c ph\u00f2ng b\u1ec7nh;
\n(j)\u00a0\u00a0\u00a0\u00a0 Gi\u00e1o c\u1ee5 d\u00f9ng \u0111\u1ec3 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp, bao g\u1ed3m c\u00e1c lo\u1ea1i m\u00f4 h\u00ecnh, h\u00ecnh v\u1ebd, b\u1ea3ng, ph\u1ea5n, th\u01b0\u1edbc k\u1ebb, com-pa v\u00e0 c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u, th\u00ed nghi\u1ec7m khoa h\u1ecdc;
\n(k) \u00a0\u00a0 Ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, tri\u1ec3n l\u00e3m, th\u1ec3 d\u1ee5c, th\u1ec3 thao; bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, s\u1ea3n xu\u1ea5t phim; nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh v\u00e0 chi\u1ebfu phim;
\n(l) \u00a0\u00a0\u00a0 \u0110\u1ed3 ch\u01a1i cho tr\u1ebb em; s\u00e1ch c\u00e1c lo\u1ea1i, tr\u1eeb s\u00e1ch b\u00e1o, t\u1ea1p ch\u00ed, b\u1ea3n tin chuy\u00ean ng\u00e0nh, s\u00e1ch ch\u00ednh tr\u1ecb, s\u00e1ch gi\u00e1o khoa, gi\u00e1o tr\u00ecnh, s\u00e1ch v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, s\u00e1ch khoa h\u1ecdc – k\u1ef9 thu\u1eadt, s\u00e1ch in b\u1eb1ng ch\u1eef d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 v\u00e0 tranh, \u1ea3nh, \u00e1p ph\u00edch tuy\u00ean truy\u1ec1n c\u1ed5 \u0111\u1ed9ng, k\u1ec3 c\u1ea3 d\u01b0\u1edbi d\u1ea1ng b\u0103ng ho\u1eb7c \u0111\u0129a ghi ti\u1ebfng, ghi h\u00ecnh;
\n(m) \u00a0\u00a0\u00a0 D\u1ecbch v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;
\n(n) \u00a0\u00a0\u00a0 B\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf.<\/p>\n

(iii)\u00a0 Thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng 10% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 kh\u00e1c.<\/p>\n

Thu\u1ebf Ti\u00eau th\u1ee5 \u0110\u1eb7c bi\u1ec7t<\/strong><\/p>\n

Ngo\u00e0i ch\u1ecbu Thu\u1ebf GTGT, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng d\u01b0\u1edbi \u0111\u00e2y c\u00f2n ph\u1ea3i ch\u1ecbu Thu\u1ebf Ti\u00eau th\u1ee5 \u0110\u1eb7c bi\u1ec7t v\u1edbi thu\u1ebf su\u1ea5t t\u1eeb 5% \u0111\u1ebfn 150%, bao g\u1ed3m:<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0 Thu\u1ed1c l\u00e1 \u0111i\u1ebfu, x\u00ec g\u00e0 v\u00e0 ch\u1ebf ph\u1ea9m kh\u00e1c t\u1eeb c\u00e2y thu\u1ed1c l\u00e1 d\u00f9ng \u0111\u1ec3 h\u00fat, h\u00edt, nhai, ng\u1eedi ho\u1eb7c ng\u1eadm;
\n(ii) \u00a0\u00a0\u00a0 R\u01b0\u1ee3u;
\n(iii) \u00a0\u00a0 Bia;
\n(iv)\u00a0\u00a0 Xe \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i, k\u1ec3 c\u1ea3 xe \u00f4 t\u00f4 v\u1eeba ch\u1edf ng\u01b0\u1eddi v\u1eeba ch\u1edf h\u00e0ng lo\u1ea1i c\u00f3 hai h\u00e0ng gh\u1ebf tr\u1edf l\u00ean, c\u00f3 thi\u1ebft k\u1ebf v\u00e1ch ng\u0103n c\u1ed1 \u0111\u1ecbnh gi\u1eefa khoang ch\u1edf ng\u01b0\u1eddi v\u00e0 khoang ch\u1edf h\u00e0ng;
\n(v)\u00a0\u00a0\u00a0 Xe m\u00f4 t\u00f4 hai b\u00e1nh, xe m\u00f4 t\u00f4 ba b\u00e1nh c\u00f3 dung t\u00edch xi lanh tr\u00ean 125 cm3;
\n(vi)\u00a0\u00a0 T\u00e0u bay, du thuy\u1ec1n;
\n(vii)\u00a0 X\u0103ng c\u00e1c lo\u1ea1i;
\n(ix)\u00a0\u00a0 B\u00e0i l\u00e1;
\n(x)\u00a0\u00a0 V\u00e0ng m\u00e3, h\u00e0ng m\u00e3;
\n(xi)\u00a0\u00a0 Kinh doanh v\u0169 tr\u01b0\u1eddng;
\n(xii)\u00a0 Kinh doanh d\u1ecbch v\u1ee5 m\u00e1t – xa (massage) v\u00e0 ka-ra-\u00f4-k\u00ea;
\n(xiii)\u00a0Kinh doanh ca-si-n\u00f4 (casino), tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng bao g\u1ed3m c\u00e1c tr\u00f2 ch\u01a1i b\u1eb1ng m\u00e1y gi\u1eafc-p\u00f3t (jackpot), m\u00e1y slot v\u00e0 c\u00e1c lo\u1ea1i m\u00e1y t\u01b0\u01a1ng t\u1ef1;
\n(xiv)\u00a0Kinh doanh \u0111\u1eb7t c\u01b0\u1ee3c;
\n(xv)\u00a0 Kinh doanh g\u00f4n (golf) bao g\u1ed3m b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, v\u00e9 ch\u01a1i g\u00f4n; v\u00e0
\n(xvi)\u00a0Kinh doanh x\u1ed5 s\u1ed1.<\/p>\n

C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2016. Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng, bao g\u1ed3m: Thu\u1ed1c l\u00e1 \u0111i\u1ebfu, x\u00ec g\u00e0 v\u00e0 ch\u1ebf ph\u1ea9m kh\u00e1c t\u1eeb c\u00e2y thu\u1ed1c l\u00e1; R\u01b0\u1ee3u; v\u00e0 Bia, m\u1ee9c thu\u1ebf su\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng d\u1ea7n theo l\u1ed9 tr\u00ecnh ri\u00eang.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 ch\u1ecbu Thu\u1ebf GTGT th\u00ec s\u1ebd kh\u00f4ng ph\u1ea3i ch\u1ecbu Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, th\u00ec theo Lu\u1eadt Thu\u1ebf GTGT, hai lo\u1ea1i thu\u1ebf n\u00e0y c\u00f3 th\u1ec3 c\u00f9ng \u0111\u00e1nh v\u00e0o m\u1ed9t m\u1eb7t h\u00e0ng ho\u1eb7c d\u1ecbch v\u1ee5.<\/p>\n

Thu\u1ebf Chuy\u1ec3n Thu nh\u1eadp Ra N\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n

T\u1eeb ng\u00e0y 1\/1\/2004, c\u00e1c d\u1ef1 \u00e1n c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e3 kh\u00f4ng c\u00f2n ph\u1ea3i n\u1ed9p Thu\u1ebf Chuy\u1ec3n Thu nh\u1eadp Ra N\u01b0\u1edbc ngo\u00e0i. Tuy nhi\u00ean, c\u00e1c d\u1ef1 \u00e1n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1eabn ph\u1ea3i n\u1ed9p Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p ho\u1eb7c Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n nh\u01b0 mi\u00eau t\u1ea3 t\u1ea1i M\u1ee5c 16.3 tr\u00ean \u0111\u00e2y v\u00e0 M\u1ee5c 16.9 d\u01b0\u1edbi \u0111\u00e2y t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

Thu\u1ebf Xu\u1ea5t kh\u1ea9u, Thu\u1ebf Nh\u1eadp kh\u1ea9u<\/strong><\/p>\n

Vi\u1ec7t Nam \u0111ang s\u1eeda \u0111\u1ed5i bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ec3 x\u00fac ti\u1ebfn xu\u1ea5t kh\u1ea9u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf \u0111\u1ec3 c\u1eaft gi\u1ea3m nh\u1eadp kh\u1ea9u v\u00e0 th\u00e1o d\u1ee1 h\u00e0ng r\u00e0o thu\u1ebf quan theo c\u00e1c hi\u1ec7p \u0111\u1ecbnh kinh t\u1ebf ASEAN, c\u00e1c hi\u1ec7p \u0111\u1ecbnh kinh t\u1ebf ASEAN – Trung Qu\u1ed1c, c\u00e1c Hi\u1ec7p \u0111\u1ecbnh \u0111\u1ed1i t\u00e1c kinh t\u1ebf to\u00e0n di\u1ec7n ASEAN – Nh\u1eadt B\u1ea3n v\u00e0 Vi\u1ec7t Nam – Nh\u1eadt B\u1ea3n, c\u00e1c hi\u1ec7p \u0111\u1ecbnh kinh t\u1ebf ASEAN – H\u00e0n Qu\u1ed1c v\u00e0 hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do Vi\u1ec7t Nam – H\u00e0n Qu\u1ed1c, Hi\u1ec7p \u0111\u1ecbnh th\u00e0nh l\u1eadp khu v\u1ef1c th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do ASEAN – \u00dac – New Zealand, c\u00e1c hi\u1ec7p \u0111\u1ecbnh kinh t\u1ebf ASEAN – \u1ea4n \u0110\u1ed9, Hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do Vi\u1ec7t Nam – Li\u00ean minh Kinh t\u1ebf \u00c1 \u00c2u, Hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do Vi\u1ec7t Nam – Li\u00ean minh ch\u00e2u \u00c2u, Hi\u1ec7p \u0111\u1ecbnh \u0111\u1ed1i t\u00e1c kinh t\u1ebf xuy\u00ean Th\u00e1i B\u00ecnh D\u01b0\u01a1ng (TPP), v\u00e0 v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf kh\u00e1c.<\/p>\n

Theo L\u0110T v\u00e0 Lu\u1eadt Thu\u1ebf Xu\u1ea5t kh\u1ea9u, Thu\u1ebf Nh\u1eadp kh\u1ea9u, c\u00e1c d\u1ef1 \u00e1n c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tham gia v\u00e0o h\u1ee3p \u0111\u1ed3ng PPP ho\u1eb7c h\u1ee3p \u0111\u1ed3ng BCC \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, bao g\u1ed3m:<\/p>\n

(i) H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 tham d\u1ef1 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 d\u1ee5ng c\u1ee5 ngh\u1ec1 nghi\u1ec7p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

(ii) H\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i mang v\u00e0o Vi\u1ec7t Nam ho\u1eb7c mang ra n\u01b0\u1edbc ngo\u00e0i trong m\u1ee9c quy \u0111\u1ecbnh.<\/p>\n

(iii) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng cho b\u00ean n\u01b0\u1edbc ngo\u00e0i r\u1ed3i xu\u1ea5t kh\u1ea9u, ho\u1eb7c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 gia c\u00f4ng cho b\u00ean Vi\u1ec7t Nam r\u1ed3i nh\u1eadp kh\u1ea9u l\u1ea1i theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng.<\/p>\n

(iv)\u00a0\u00a0\u00a0 H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong ti\u00eau chu\u1ea9n h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/p>\n

(v) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1eb1ng ODA, bao g\u1ed3m:<\/p>\n

\u00a0\u00a0\u00a0 (a)\u00a0Thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c;
\n(b) Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0a \u0111\u00f3n c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n c\u00f4ng nh\u00e2n g\u1ed3m xe \u00f4 t\u00f4 t\u1eeb 24 ch\u1ed7 ng\u1ed3i tr\u1edf l\u00ean v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y;
\n(c)\u00a0Linh ki\u1ec7n, chi ti\u1ebft, b\u1ed9 ph\u1eadn r\u1eddi, ph\u1ee5 t\u00f9ng, g\u00e1 l\u1eafp, khu\u00f4n m\u1eabu, ph\u1ee5 ki\u1ec7n \u0111i k\u00e8m v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng;
\n(d)\u00a0Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u00f9ng \u0111\u1ec3 ch\u1ebf t\u1ea1o thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 ho\u1eb7c ch\u1ebf t\u1ea1o linh ki\u1ec7n, chi ti\u1ebft, b\u1ed9 ph\u1eadn r\u1eddi, ph\u1ee5 t\u00f9ng, g\u00e1 l\u1eafp, khu\u00f4n m\u1eabu, ph\u1ee5 ki\u1ec7n \u0111i k\u00e8m v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb;
\n(e)\u00a0V\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c; v\u00e0
\n(f)\u00a0Nguy\u00ean li\u1ec7u v\u00e0 v\u1eadt t\u01b0 kh\u00e1c nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n BOT, BTO v\u00e0 BT;<\/p>\n

\u00a0\u00a0\u00a0\u00a0 Vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00e0y c\u0169ng \u00e1p d\u1ee5ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p m\u1edf r\u1ed9ng quy m\u00f4 d\u1ef1 \u00e1n, thay th\u1ebf v\u00e0 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7.<\/p>\n

(vi)\u00a0\u00a0\u00a0\u00a0 Gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 ng\u01b0 nghi\u1ec7p.<\/p>\n

\u00a0\u00a0\u00a0\u00a0 Vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00e0y c\u0169ng \u00e1p d\u1ee5ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p m\u1edf r\u1ed9ng quy m\u00f4 d\u1ef1 \u00e1n, thay th\u1ebf v\u00e0 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7.<\/p>\n

(vii)\u00a0\u00a0\u00a0 H\u00e0ng h\u00f3a l\u00e0 trang thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u l\u1ea7n \u0111\u1ea7u theo danh m\u1ee5c quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a nh\u1eefng d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1eb1ng ODA \u0111\u1ea7u t\u01b0 v\u1ec1 kh\u00e1ch s\u1ea1n, v\u0103n ph\u00f2ng, c\u0103n h\u1ed9 cho thu\u00ea, nh\u00e0 \u1edf, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt, si\u00eau th\u1ecb, s\u00e2n golf, khu du l\u1ecbch, khu th\u1ec3 thao, khu vui ch\u01a1i gi\u1ea3i tr\u00ed, c\u01a1 s\u1edf y t\u1ebf kh\u00e1m ch\u1eefa b\u1ec7nh, t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, c\u00e1c c\u01a1 s\u1edf v\u0103n h\u00f3a, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, ki\u1ec3m to\u00e1n v\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n.<\/p>\n

(viii)\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed, bao g\u1ed3m:<\/p>\n

(a)\u00a0 \u00a0Thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n \u0111\u1ec3 \u0111\u01b0a \u0111\u00f3n c\u00f4ng nh\u00e2n g\u1ed3m xe \u00f4 t\u00f4 t\u1eeb 24 ch\u1ed7 ng\u1ed3i tr\u1edf l\u00ean v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y; k\u1ec3 c\u1ea3 linh ki\u1ec7n, chi ti\u1ebft, b\u1ed9 ph\u1eadn r\u1eddi, ph\u1ee5 t\u00f9ng g\u00e1 l\u1eafp, thay th\u1ebf, khu\u00f4n m\u1eabu, ph\u1ee5 ki\u1ec7n \u0111i k\u00e8m \u0111\u1ec3 l\u1eafp r\u00e1p \u0111\u1ed3ng b\u1ed9 ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ed3ng b\u1ed9 v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n \u0111\u1ec3 \u0111\u01b0a \u0111\u00f3n c\u00f4ng nh\u00e2n n\u00eau tr\u00ean;
\n(b) \u00a0\u00a0\u00a0 V\u1eadt t\u01b0 c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed m\u00e0 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c;
\n(c) \u00a0\u00a0\u00a0 Trang thi\u1ebft b\u1ecb y t\u1ebf v\u00e0 thu\u1ed1c c\u1ea5p c\u1ee9u s\u1eed d\u1ee5ng tr\u00ean c\u00e1c d\u00e0n khoan v\u00e0 c\u00f4ng tr\u00ecnh n\u1ed5i \u0111\u01b0\u1ee3c B\u1ed9 Y t\u1ebf x\u00e1c nh\u1eadn;
\n(d) \u00a0\u00a0\u00a0 Trang thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed;
\n(e) \u00a0\u00a0\u00a0 H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t kh\u00e1c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed.<\/p>\n

(ix) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp v\u00e0o ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, bao g\u1ed3m m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0 v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c; v\u00e0 c\u00f4ng ngh\u1ec7 trong n\u01b0\u1edbc ch\u01b0a t\u1ea1o ra \u0111\u01b0\u1ee3c; t\u00e0i li\u1ec7u, s\u00e1ch b\u00e1o khoa h\u1ecdc.<\/p>\n

(x)\u00a0Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0 linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u1ee7a d\u1ef1 \u00e1n trong Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 ho\u1eb7c trong Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n 5 n\u0103m t\u1eeb khi b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t.<\/p>\n

(xi)\u00a0H\u00e0ng h\u00f3a \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng, t\u00e1i ch\u1ebf, l\u1eafp r\u00e1p t\u1ea1i khu phi thu\u1ebf quan kh\u00f4ng s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u ho\u1eb7c linh ki\u00ean nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc; trong tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, ph\u1ee5 t\u00f9ng nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u00ec khi nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u cho nguy\u00ean li\u1ec7u, ph\u1ee5 t\u00f9ng c\u1ea5u th\u00e0nh n\u00ean h\u00e0ng h\u00f3a \u0111\u00f3.<\/p>\n

(xii)\u00a0C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/p>\n

H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u.<\/p>\n

Thu\u1ebf S\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/strong><\/p>\n

M\u1ee9c thu\u1ebf su\u1ea5t 0,03% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u1ea5t s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p v\u00e0 \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p (nh\u01b0 \u0111\u1ea5t s\u00f4ng, ng\u00f2i, k\u00eanh, r\u1ea1ch, su\u1ed1i v\u00e0 m\u1eb7t n\u01b0\u1edbc chuy\u00ean d\u00f9ng; \u0111\u1ea5t x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf c\u01a1 quan, x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, v.v.) s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh.<\/p>\n

Thu\u1ebf T\u00e0i nguy\u00ean<\/strong><\/p>\n

T\u1ed5 ch\u1ee9c khai th\u00e1c t\u00e0i nguy\u00ean bao g\u1ed3m: Kho\u00e1ng s\u1ea3n kim lo\u1ea1i; kho\u00e1ng s\u1ea3n kh\u00f4ng kim lo\u1ea1i; d\u1ea7u th\u00f4; kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed than; s\u1ea3n ph\u1ea9m c\u1ee7a r\u1eebng t\u1ef1 nhi\u00ean, tr\u1eeb \u0111\u1ed9ng v\u1eadt; h\u1ea3i s\u1ea3n t\u1ef1 nhi\u00ean, bao g\u1ed3m \u0111\u1ed9ng v\u1eadt v\u00e0 th\u1ef1c v\u1eadt bi\u1ec3n; n\u01b0\u1edbc thi\u00ean nhi\u00ean, bao g\u1ed3m n\u01b0\u1edbc m\u1eb7t v\u00e0 n\u01b0\u1edbc d\u01b0\u1edbi \u0111\u1ea5t, tr\u1eeb n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p; y\u1ebfn s\u00e0o thi\u00ean nhi\u00ean; v\u00e0 t\u00e0i nguy\u00ean kh\u00e1c do \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh ph\u1ea3i n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean theo c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 1 \u0111\u1ebfn 40%.<\/p>\n

Thu\u1ebf B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/strong><\/p>\n

\u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, \u0111\u00e1nh v\u00e0o c\u00e1c s\u1ea3n ph\u1ea9m v\u00e0 h\u00e0ng h\u00f3a khi s\u1eed d\u1ee5ng g\u00e2y t\u00e1c \u0111\u1ed9ng x\u1ea5u \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng, ngo\u1ea1i tr\u1eeb h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n qu\u00e1 c\u1ea3nh ho\u1eb7c chuy\u1ec3n kh\u1ea9u; h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t; h\u00e0ng h\u00f3a do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u ho\u1eb7c \u1ee7y th\u00e1c cho c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c mua h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ec3 xu\u1ea5t kh\u1ea9u.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf bao g\u1ed3m: x\u0103ng (tr\u1eeb \u00eatanon), d\u1ea7u, m\u1ee1 nh\u1eddn; than \u0111\u00e1; dung d\u1ecbch hydro-chloro-fluoro-carbon (HCFC); t\u00fai ni-l\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m t\u1eeb m\u00e0ng nh\u1ef1a \u0111\u01a1n HDPE, LDPE ho\u1eb7c LLDPE, tr\u1eeb bao b\u00ec \u0111\u00f3ng g\u00f3i s\u1eb5n h\u00e0ng h\u00f3a v\u00e0 t\u00fai ni l\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed th\u00e2n thi\u1ec7n v\u1edbi m\u00f4i tr\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng; c\u00e1c lo\u1ea1i thu\u1ed1c di\u1ec7t c\u1ecf, thu\u1ed1c tr\u1eeb m\u1ed1i, thu\u1ed1c b\u1ea3o qu\u1ea3n l\u00e2m s\u1ea3n, thu\u1ed1c kh\u1eed tr\u00f9ng kho thu\u1ed9c lo\u1ea1i h\u1ea1n ch\u1ebf s\u1eed d\u1ee5ng. \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i s\u1ebd xem x\u00e9t, quy \u0111\u1ecbnh b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf kh\u00e1c cho ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng th\u1eddi k\u1ef3 khi x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft.<\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf nh\u00e2n v\u1edbi m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i quy \u0111\u1ecbnh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a, trong \u0111\u00f3 m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi x\u0103ng, d\u1ea7u l\u00e0 300-4.000 \u0110\u1ed3ng Vi\u1ec7t Nam\/l\u00edt, m\u1ee1 nh\u1eddn l\u00e0 300-2.000 \u0110\u1ed3ng Vi\u1ec7t Nam\/kg; than \u0111\u00e1 l\u00e0 10.000-50.000 \u0110\u1ed3ng Vi\u1ec7t Nam\/t\u1ea5n; dung d\u1ecbch HCFC l\u00e0 1.000-5.000 \u0110\u1ed3ng Vi\u1ec7t Nam\/kg; t\u00fai ni-l\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf l\u00e0 30.000-50.000 \u0110\u1ed3ng Vi\u1ec7t Nam\/kg; c\u00e1c lo\u1ea1i thu\u1ed1c di\u1ec7t c\u1ecf, thu\u1ed1c tr\u1eeb m\u1ed1i, thu\u1ed1c b\u1ea3o qu\u1ea3n l\u00e2m s\u1ea3n, thu\u1ed1c kh\u1eed tr\u00f9ng kho thu\u1ed9c lo\u1ea1i h\u1ea1n ch\u1ebf s\u1eed d\u1ee5ng l\u00e0 1.000-3.000 \u0110\u1ed3ng Vi\u1ec7t Nam\/kg.<\/p>\n

Thu\u1ebf Nh\u00e0 th\u1ea7u N\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i s\u1ea3n xu\u1ea5t ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u1edf Vi\u1ec7t Nam kh\u00f4ng theo L\u0110T, Lu\u1eadt D\u1ea7u kh\u00ed, Lu\u1eadt c\u00e1c TCTD m\u00e0 ch\u1ec9 tr\u00ean c\u01a1 s\u1edf k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ph\u00e1p nh\u00e2n Vi\u1ec7t Nam, v\u00e0 c\u00e1c nh\u00e0 th\u1ea7u ph\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 cho nh\u00e0 th\u1ea7u \u1edf Vi\u1ec7t Nam, s\u1ebd ph\u1ea3i ch\u1ecbu c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t nh\u01b0 c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc. C\u00e1c lo\u1ea1i thu\u1ebf bao g\u1ed3m Thu\u1ebf GTGT, Thu\u1ebf TNDN, Thu\u1ebf Xu\u1ea5t kh\u1ea9u – Thu\u1ebf Nh\u1eadp kh\u1ea9u, Thu\u1ebf TNCN, v\u00e0 nh\u1eefng lo\u1ea1i thu\u1ebf kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n

Nh\u00e0 th\u1ea7u ph\u1ee5 v\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong ba h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN, nh\u01b0 quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

(i)\u00a0Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai (n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf TNDN tr\u00ean c\u01a1 s\u1edf k\u00ea khai doanh thu, chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf)<\/u>:<\/p>\n

\u00a0\u00a0\u00a0 \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 th\u1ea7u ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i: C\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ho\u1eb7c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam; th\u1eddi h\u1ea1n kinh doanh t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean k\u1ec3 t\u1eeb ng\u00e0y h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 c\u00f3 hi\u1ec7u l\u1ef1c; \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf, \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. Vi\u1ec7c n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1ed1ng nh\u01b0 v\u1edbi c\u00e1c ph\u00e1p nh\u00e2n trong n\u01b0\u1edbc v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf tr\u00ean.<\/p>\n

(ii)\u00a0Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 t\u00ednh tr\u00ean doanh thu)<\/u>:<\/p>\n

\u00a0\u00a0\u00a0 Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng khi c\u00e1c nh\u00e0 th\u1ea7u ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i M\u1ee5c (i) \u1edf tr\u00ean v\u00e0 b\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i. Nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i trong vi\u1ec7c \u1ea5n \u0111\u1ecbnh v\u00e0 n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN, hai lo\u1ea1i thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t tr\u00ean doanh thu t\u00ednh thu\u1ebf.<\/p>\n

(a)\u00a0 Doanh thu t\u00ednh thu\u1ebf GTGT l\u00e0 to\u00e0n b\u1ed9 doanh thu do cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT m\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do b\u00ean Vi\u1ec7t Nam tr\u1ea3 thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh kh\u00e1c nhau gi\u1eefa c\u00e1c ng\u00e0nh kinh doanh. Theo \u0111\u00f3, thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch nh\u00e2n doanh thu t\u00ednh thu\u1ebf GTGT v\u1edbi t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n\n\n\n\n\n\n
TT<\/strong><\/em><\/td>\nNg\u00e0nh kinh doanh<\/strong><\/em><\/td>\n\u00a0T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu t\u00ednh thu\u1ebf<\/strong><\/em><\/td>\n<\/tr>\n
\u00a01<\/td>\nD\u1ecbch v\u1ee5, cho thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, b\u1ea3o hi\u1ec3m; x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/td>\n5<\/td>\n<\/tr>\n
\u00a02<\/td>\nS\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a; x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/td>\n3<\/td>\n<\/tr>\n
3<\/td>\nHo\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/td>\n2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(b) Doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 to\u00e0n b\u1ed9 doanh thu kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT m\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do b\u00ean Vi\u1ec7t Nam tr\u1ea3 thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3), ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p. T\u1ef7 l\u1ec7 % thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh kh\u00e1c nhau gi\u1eefa c\u00e1c ng\u00e0nh kinh doanh. Thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch nh\u00e2n doanh thu t\u00ednh thu\u1ebf TNDN v\u1edbi t\u1ef7 l\u1ec7 % thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
TT<\/strong><\/em><\/td>\n\u00a0Ng\u00e0nh kinh doanh<\/strong><\/em><\/td>\nT\u1ef7 l\u1ec7 % Thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf<\/strong><\/em><\/td>\n<\/tr>\n
\u00a01<\/td>\nTh\u01b0\u01a1ng m\u1ea1i: ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb g\u1eafn v\u1edbi d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam {bao g\u1ed3m c\u1ea3 cung c\u1ea5p h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i); cung c\u1ea5p h\u00e0ng h\u00f3a theo \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng c\u1ee7a C\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf – Incoterms}<\/td>\n\u00a0 1<\/td>\n<\/tr>\n
\u00a02<\/td>\nD\u1ecbch v\u1ee5, cho thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, b\u1ea3o hi\u1ec3m, thu\u00ea gi\u00e0n khoan
\nRi\u00eang:
\n– D\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, casino
\n– D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh<\/td>\n		\u00a0 5<\/p>\n

10
\n2<\/td>\n<\/tr>\n

\u00a03<\/td>\nCho thu\u00ea t\u00e0u bay, \u0111\u1ed9ng c\u01a1 t\u00e0u bay, ph\u1ee5 t\u00f9ng t\u00e0u bay, t\u00e0u bi\u1ec3n<\/td>\n\u00a0 2<\/td>\n<\/tr>\n
\u00a04<\/td>\nX\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u ho\u1eb7c kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/td>\n\u00a0 2<\/td>\n<\/tr>\n
\u00a05<\/td>\n\n

Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c; V\u1eadn chuy\u1ec3n (bao g\u1ed3m v\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n, v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng)<\/p>\n<\/td>\n

\u00a0 2<\/td>\n<\/tr>\n
\u00a06<\/td>\nChuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i, hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m<\/td>\n\u00a0 \u00a0\u00a0 0,1<\/td>\n<\/tr>\n
\u00a07<\/td>\nL\u00e3i ti\u1ec1n vay<\/td>\n\u00a0 5<\/td>\n<\/tr>\n
\u00a08<\/td>\nThu nh\u1eadp b\u1ea3n quy\u1ec1n<\/td>\n10<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(iii)\u00a0Ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p (n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % t\u00ednh tr\u00ean doanh thu)<\/u>:<\/p>\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 hai \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i M\u1ee5c (i) \u1edf tr\u00ean v\u00e0 t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u1ec1 k\u1ebf to\u00e1n v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/p>\n

Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n<\/strong><\/p>\n

T\u1ea5t c\u1ea3 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1ea1i ho\u1eb7c t\u1eeb Vi\u1ec7t Nam, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi gian s\u1ed1ng \u1edf Vi\u1ec7t Nam \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 c\u00e1c thu nh\u1eadp ph\u00e1t sinh trong ho\u1eb7c ngo\u00e0i ph\u1ea1m vi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, b\u1ea5t k\u1ec3 thu nh\u1eadp \u0111\u00f3 \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eeb ngu\u1ed3n n\u00e0o. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, b\u1ea5t k\u1ec3 thu nh\u1eadp \u0111\u00f3 \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eeb ngu\u1ed3n n\u00e0o.<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam v\u1edbi th\u1eddi h\u1ea1n \u00edt h\u01a1n 183 ng\u00e0y t\u00ednh trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch hay trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam l\u00e0 n\u01a1i \u1edf \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 th\u1eddi h\u1ea1n (g\u1ecdi l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u01b0 tr\u00fa):<\/p>\n

(i)\u00a01% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a.
\n(ii)\u00a05% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5.
\n(iii)\u00a02% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.
\n(iv)\u00a020% \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.
\n(v)\u00a05% \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n.
\n(vi) 0,1% \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, kh\u00f4ng ph\u00e2n bi\u1ec7t vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam hay t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.
\n(vii)\u00a02% \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.
\n(viii) 5% \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n ho\u1eb7c nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng h\u1ee3p \u0111\u1ed3ng.
\n(ix) 10% \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf ho\u1eb7c qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp.<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam tr\u00ean 183 ng\u00e0y t\u00ednh trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch hay trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam (g\u1ecdi l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa), s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf TNCN theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t l\u00ean t\u1edbi 35% thu nh\u1eadp h\u00e0ng th\u00e1ng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa b\u1ea5t k\u1ec3 l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i hay ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ec1u ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf nh\u01b0 nhau:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0B\u1eadc thu\u1ebf<\/strong><\/em><\/td>\nPh\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf theo n\u0103m (tri\u1ec7u \u0111\u1ed3ng)<\/strong><\/em><\/td>\nPh\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf theo th\u00e1ng (tri\u1ec7u \u0111\u1ed3ng)<\/strong>
\n<\/em><\/td>\n		\u00a0<\/strong><\/em>Thu\u1ebf su\u1ea5t<\/strong><\/em><\/p>\n

(%)<\/strong><\/em><\/p>\n

\u00a0<\/em><\/td>\n<\/tr>\n

\u00a01<\/td>\n\u00a0\u0110\u1ebfn 60<\/td>\n\u00a0\u0110\u1ebfn 5<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0 5<\/td>\n<\/tr>\n
\u00a02<\/td>\n\u00a0Tr\u00ean 60 \u0111\u1ebfn 120<\/td>\n\u00a0Tr\u00ean 5 \u0111\u1ebfn 10<\/td>\n10<\/td>\n<\/tr>\n
\u00a03<\/td>\n\u00a0Tr\u00ean 120 \u0111\u1ebfn 216<\/td>\n\u00a0Tr\u00ean 10 \u0111\u1ebfn 18<\/td>\n\u00a015<\/td>\n<\/tr>\n
\u00a04<\/td>\n\u00a0Tr\u00ean 216 \u0111\u1ebfn 384<\/td>\nTr\u00ean 18 \u0111\u1ebfn 32<\/td>\n20<\/td>\n<\/tr>\n
\u00a05<\/td>\n\u00a0Tr\u00ean 384 \u0111\u1ebfn 624<\/td>\nTr\u00ean 32 \u0111\u1ebfn 52<\/td>\n25<\/td>\n<\/tr>\n
\u00a06<\/td>\n\u00a0Tr\u00ean 624 \u0111\u1ebfn 960<\/td>\n\u00a0Tr\u00ean 52 \u0111\u1ebfn 80<\/td>\n30<\/td>\n<\/tr>\n
\u00a07<\/td>\n\u00a0Tr\u00ean 960<\/td>\n\u00a0Tr\u00ean 80<\/td>\n35<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0 Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/em><\/td>\nThu\u1ebf su\u1ea5t (%)<\/strong><\/em><\/td>\n<\/tr>\n
\u00a0(a)<\/td>\nThu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n:<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0 5<\/td>\n<\/tr>\n
\u00a0(b)<\/td>\nThu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i:<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 5<\/td>\n<\/tr>\n
\u00a0(c)<\/td>\nThu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfngi:<\/td>\n10<\/td>\n<\/tr>\n
\u00a0(d)<\/td>\nThu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng:<\/td>\n10<\/td>\n<\/tr>\n
\u00a0(e)<\/td>\nThu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/p>\n

Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/td>\n

\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 20<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,1<\/p>\n<\/td>\n<\/tr>\n

\u00a0(f)<\/td>\nThu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/td>\n\u00a0\u00a0 \u00a0\u00a0 \u00a0 \u00a0 2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh (l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng) g\u1ed3m hai ph\u1ea7n: M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 9 tri\u1ec7u \u0110\u1ed3ng Vi\u1ec7t Nam\/th\u00e1ng (108 tri\u1ec7u \u0110\u1ed3ng Vi\u1ec7t Nam\/n\u0103m), v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 3,6 tri\u1ec7u \u0110\u1ed3ng Vi\u1ec7t Nam\/th\u00e1ng.<\/p>\n

<\/p>\n\r\n

\r\n

Attachments<\/h3>\r\n
    <\/ul><\/div>","protected":false},"excerpt":{"rendered":"

    V\u0103n b\u1ea3n Ph\u00e1p lu\u1eadt Tr\u1ee5 c\u1ed9t c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp b\u1edfi: (i) Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf n\u0103m 2006, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung v\u00e0o c\u00e1c n\u0103m 2012, 2014 v\u00e0 2016, \u0111\u01b0a ra nh\u1eefng quy \u0111\u1ecbnh chung v\u1ec1:…<\/p>\n","protected":false},"author":1,"featured_media":948,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[],"class_list":["post-942","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-doing-business-in-vietnam"],"_links":{"self":[{"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/posts\/942","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/comments?post=942"}],"version-history":[{"count":5,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/posts\/942\/revisions"}],"predecessor-version":[{"id":2234,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/posts\/942\/revisions\/2234"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/media\/948"}],"wp:attachment":[{"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/media?parent=942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/categories?post=942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vision.iconnect24.com\/vi\/wp-json\/wp\/v2\/tags?post=942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}