{"id":285,"date":"2019-12-26T01:31:52","date_gmt":"2019-12-26T01:31:52","guid":{"rendered":"http:\/\/ketoanacp.muathemewordpress.net\/?p=285"},"modified":"2021-05-24T20:40:46","modified_gmt":"2021-05-24T13:40:46","slug":"nghi-dinh-so-139-2016-nd-cp-quy-dinh-ve-le-phi-mon-bai-2017","status":"publish","type":"post","link":"https:\/\/ketoan2.samba.vn\/nghi-dinh-so-139-2016-nd-cp-quy-dinh-ve-le-phi-mon-bai-2017\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i 2017"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i 2017<\/h1>\n
\n

Ng\u00e0y 04\/10\/2016, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5.
\nN\u1ed9i dung chi ti\u1ebft\u00a0c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP nh\u01b0 sau:<\/p>\n\n\n\n
CH\u00cdNH PH\u1ee6
\n\u2014\u2014-<\/strong>S\u1ed1: 139\/2016\/N\u0110-CP<\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n\u2014\u2014\u2014\u2014\u2014<\/strong>H\u00e0 N\u1ed9i, ng\u00e0y 04 th\u00e1ng 10 n\u0103m 2016<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

NGH\u1eca \u0110\u1ecaNH<\/strong>
\nQUY \u0110\u1ecaNH V\u1ec0 L\u1ec6 PH\u00cd M\u00d4N B\u00c0I<\/strong><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015;<\/em>
\nC\u0103n c\u1ee9 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;<\/em>
\nTheo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/em>
\nCh<\/em>\u00ed<\/em>nh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph<\/em>\u00ed<\/em>\u00a0m\u00f4n b\u00e0i.<\/em><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong>
\nNgh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i; mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i; m\u1ee9c thu v\u00e0 khai, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/p>\n

\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong>
\nNg\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, bao g\u1ed3m:<\/p>\n

    \n
  1. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
  2. T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3.<\/li>\n
  3. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
  4. T\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n.<\/li>\n
  5. T\u1ed5 ch\u1ee9c kh\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/li>\n
  6. Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3, 4 v\u00e0 5 \u0110i\u1ec1u n\u00e0y (n\u1ebfu c\u00f3).<\/li>\n
  7. C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/li>\n<\/ol>\n

    \u0110i\u1ec1u 3. Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong>
    \nC\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, g\u1ed3m:<\/p>\n

      \n
    1. C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/li>\n
    2. C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean; kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
    3. C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t mu\u1ed1i.<\/li>\n
    4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y, h\u1ea3i s\u1ea3n v\u00e0 d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ngh\u1ec1 c\u00e1.<\/li>\n
    5. \u0110i\u1ec3m b\u01b0u \u0111i\u1ec7n v\u0103n h\u00f3a x\u00e3; c\u01a1 quan b\u00e1o ch\u00ed (b\u00e1o in, b\u00e1o n\u00f3i, b\u00e1o h\u00ecnh, b\u00e1o \u0111i\u1ec7n t\u1eed).<\/li>\n
    6. Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p.<\/li>\n
    7. Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n x\u00e3; h\u1ee3p t\u00e1c x\u00e3 chuy\u00ean kinh doanh d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n mi\u1ec1n n\u00fai. \u0110\u1ecba b\u00e0n mi\u1ec1n n\u00fai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a \u1ee6y ban D\u00e2n t\u1ed9c.<\/li>\n<\/ol>\n

      \u0110i\u1ec1u 4. M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><\/p>\n

        \n
      1. M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 sau:
        \na) T\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng: 3.000.000 \u0111\u1ed3ng\/n\u0103m;
        \nb) T\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng: 2.000.000 \u0111\u1ed3ng\/n\u0103m;
        \nc) Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c: 1.000.000 \u0111\u1ed3ng\/n\u0103m.
        \nM\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y c\u0103n c\u1ee9 v\u00e0o v\u1ed1n \u0111i\u1ec1u l\u1ec7 ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u00ec c\u0103n c\u1ee9 v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0.<\/li>\n<\/ol>\n
          \n
        1. M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 sau:
          \na) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 doanh thu tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: 1.000.000 \u0111\u1ed3ng\/n\u0103m;
          \nb) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 doanh thu tr\u00ean 300 \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: 500.000 \u0111\u1ed3ng\/n\u0103m;
          \nc) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 doanh thu tr\u00ean 100 \u0111\u1ebfn 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: 300.000 \u0111\u1ed3ng\/n\u0103m.<\/li>\n
        2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp, \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf, m\u00e3 s\u1ed1 doanh nghi\u1ec7p trong th\u1eddi gian c\u1ee7a 6 th\u00e1ng \u0111\u1ea7u n\u0103m th\u00ec n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m; n\u1ebfu th\u00e0nh l\u1eadp, \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf, m\u00e3 s\u1ed1 doanh nghi\u1ec7p trong th\u1eddi gian 6 th\u00e1ng cu\u1ed1i n\u0103m th\u00ec n\u1ed9p 50% m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m.
          \nT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng kh\u00f4ng k\u00ea khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i th\u00ec ph\u1ea3i n\u1ed9p m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ea3 n\u0103m, kh\u00f4ng ph\u00e2n bi\u1ec7t th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n l\u00e0 c\u1ee7a 6 th\u00e1ng \u0111\u1ea7u n\u0103m hay 6 th\u00e1ng cu\u1ed1i n\u0103m.<\/li>\n<\/ol>\n
            \n
          1. T\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f3 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 th\u00ec c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m t\u00ednh l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.
            \nTr\u01b0\u1eddng h\u1ee3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec quy \u0111\u1ed5i ra ti\u1ec1n \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ol>\n
              \n
            1. C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u00f3 thay \u0111\u1ed5i doanh thu th\u00ec c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m t\u00ednh l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/li>\n<\/ol>\n

              \u0110i\u1ec1u 5. Khai, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><\/p>\n

                \n
              1. Khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:
                \na) Khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ed9t l\u1ea7n khi ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u1edbi ra ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh;
                \nb) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u1edbi th\u00e0nh l\u1eadp c\u01a1 s\u1edf kinh doanh nh\u01b0ng ch\u01b0a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec ph\u1ea3i khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf.<\/li>\n
              2. H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 T\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo m\u1eabu ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
              3. Ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u1ed9p H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.
                \na) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c (chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh) kinh doanh \u1edf c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh th\u00ec ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n n\u1ed9p H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u00f3 cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed;
                \nb) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c (chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh) kinh doanh \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh n\u01a1i ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n n\u1ed9p H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/li>\n
              4. Th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 01 h\u00e0ng n\u0103m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u1edbi ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed.<\/li>\n
              5. L\u1ec7 ph\u00ed m\u00f4n b\u00e0i thu \u0111\u01b0\u1ee3c ph\u1ea3i n\u1ed9p 100% v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n

                \u0110i\u1ec1u 6. Hi<\/strong>\u1ec7<\/strong>u\u00a0<\/strong>l\u1ef1<\/strong>c thi h\u00e0nh.<\/strong><\/p>\n

                  \n
                1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017.<\/li>\n
                2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i \u0111ang ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00e3 khai, n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017 th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i cho c\u00e1c n\u0103m ti\u1ebfp theo n\u1ebfu kh\u00f4ng c\u00f3 thay \u0111\u1ed5i c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p.
                  \nC\u0103n c\u1ee9 v\u00e0o v\u1ed1n ho\u1eb7c doanh thu v\u00e0 m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, c\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t v\u00e0 l\u1eadp b\u1ed9 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, th\u00f4ng b\u00e1o l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh v\u00e0 tri\u1ec3n khai qu\u1ea3n l\u00fd thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n
                    \n
                  1. K\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 75\/2002\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 8 n\u0103m 2002 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i v\u00e0 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 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 h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/li>\n<\/ol>\n

                    \u0110i\u1ec1u 7. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/p>\n

                      \n
                    1. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c \u0110i\u1ec1u 2, 3, 4 v\u00e0 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                    2. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/li>\n<\/ol>\n<\/div>\n

                       <\/p>\n","protected":false},"excerpt":{"rendered":"

                      Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i 2017 Ng\u00e0y 04\/10\/2016, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5. N\u1ed9i dung chi ti\u1ebft\u00a0c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP nh\u01b0…<\/p>\n","protected":false},"author":1,"featured_media":287,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[37,31],"tags":[],"_links":{"self":[{"href":"https:\/\/ketoan2.samba.vn\/wp-json\/wp\/v2\/posts\/285"}],"collection":[{"href":"https:\/\/ketoan2.samba.vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan2.samba.vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan2.samba.vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan2.samba.vn\/wp-json\/wp\/v2\/comments?post=285"}],"version-history":[{"count":3,"href":"https:\/\/ketoan2.samba.vn\/wp-json\/wp\/v2\/posts\/285\/revisions"}],"predecessor-version":[{"id":383,"href":"https:\/\/ketoan2.samba.vn\/wp-json\/wp\/v2\/posts\/285\/revisions\/383"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan2.samba.vn\/wp-json\/wp\/v2\/media\/287"}],"wp:attachment":[{"href":"https:\/\/ketoan2.samba.vn\/wp-json\/wp\/v2\/media?parent=285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan2.samba.vn\/wp-json\/wp\/v2\/categories?post=285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan2.samba.vn\/wp-json\/wp\/v2\/tags?post=285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}