{"id":5824,"date":"2021-04-12T17:17:45","date_gmt":"2023-01-16T10:17:45","guid":{"rendered":"https:\/\/ceco.vn\/chinh-sach-tai-chinh-moi-co-hieu-luc-trong-thang-9-2015\/"},"modified":"2021-04-12T17:17:45","modified_gmt":"2023-01-16T10:17:45","slug":"chinh-sach-tai-chinh-moi-co-hieu-luc-trong-thang-9-2015","status":"publish","type":"post","link":"https:\/\/ceco.com.vn\/en\/chinh-sach-tai-chinh-moi-co-hieu-luc-trong-thang-9-2015\/","title":{"rendered":"Ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c trong th\u00e1ng 9\/2015"},"content":{"rendered":"
\n

Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed, h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp<\/strong><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 14\/2015\/TTLT-BGD\u0110T-BTC-BL\u0110TBXH, tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do kh\u00e1ch quan, n\u0103m h\u1ecdc 2012-2013, h\u1ecdc sinh, sinh vi\u00ean thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp m\u1edbi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp \u0111\u1ed1i v\u1edbi n\u0103m h\u1ecdc 2010-2011; 2011-2012: C\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng ch\u1ec9 xem x\u00e9t gi\u1ea3i quy\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed k\u00e8m theo \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1ea5y t\u1edd c\u1ea7n thi\u1ebft tr\u01b0\u1edbc ng\u00e0y 31\/12\/2012 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 29\/2010\/TTLT-BGD\u0110T-BTC-BL\u0110TBXH.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do kh\u00e1ch quan, n\u0103m h\u1ecdc 2014-2015, h\u1ecdc sinh, sinh vi\u00ean thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp m\u1edbi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp \u0111\u1ed1i v\u1edbi n\u0103m h\u1ecdc 2013-2014; 2014-2015: C\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng, c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ch\u1ec9 xem x\u00e9t gi\u1ea3i quy\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed k\u00e8m theo \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1ea5y t\u1edd c\u1ea7n thi\u1ebft tr\u01b0\u1edbc ng\u00e0y 31\/12\/2015 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 20\/2014\/TTLT-BGD\u0110T-BTC-BL\u0110TBXH.<\/p>\n

Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/9\/2015; c\u00e1c ch\u1ebf \u0111\u1ed9 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u1ec3 t\u1eeb ng\u00e0y 1\/9\/2013.<\/p>\n

M\u1ee9c b\u1ed3i d\u01b0\u1ee1ng c\u1ee5 th\u1ec3 cho gi\u00e1o vi\u00ean qu\u1ed1c ph\u00f2ng, an ninh<\/strong><\/p>\n

T\u1eeb ng\u00e0y 1\/9\/2015, Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch 15\/2015\/TTLT-BGD\u0110T-BL\u0110TBXH-BQP-BCA-BNV-BTC quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd, gi\u00e1o vi\u00ean, gi\u1ea3ng vi\u00ean gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng v\u00e0 an ninh b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n

Theo h\u01b0\u1edbng d\u1eabn, gi\u1ea3ng vi\u00ean thu\u1ed9c trung t\u00e2m GDQP&AN \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd c\u00f3 ngh\u0129a v\u1ee5 tr\u1ef1c ti\u1ebfp gi\u1ea3ng d\u1ea1y theo t\u1ec9 l\u1ec7 % \u0111\u1ecbnh m\u1ee9c gi\u1edd chu\u1ea9n gi\u1ea3ng d\u1ea1y c\u1ea3 n\u0103m c\u1ee7a ch\u1ee9c danh gi\u1ea3ng vi\u00ean nh\u01b0 sau:<\/p>\n

Gi\u00e1m \u0111\u1ed1c: 10% (Trung t\u00e2m c\u00f3 20.000 sinh vi\u00ean\/n\u0103m tr\u1edf l\u00ean), 15% (Trung t\u00e2m c\u00f3 d\u01b0\u1edbi 20.000 sinh vi\u00ean\/n\u0103m). Ph\u00f3 gi\u00e1m \u0111\u1ed1c: 15% (Trung t\u00e2m c\u00f3 20.000 sinh vi\u00ean\/n\u0103m tr\u1edf l\u00ean), 20% (Trung t\u00e2m c\u00f3 d\u01b0\u1edbi 20.000 sinh vi\u00ean\/n\u0103m).<\/p>\n

Tr\u01b0\u1edfng ph\u00f2ng: 30% (Trung t\u00e2m c\u00f3 20.000 sinh vi\u00ean\/n\u0103m tr\u1edf l\u00ean), 35% (Trung t\u00e2m c\u00f3 d\u01b0\u1edbi 20.000 sinh vi\u00ean\/n\u0103m). Ph\u00f3 tr\u01b0\u1edfng ph\u00f2ng: 35% (Trung t\u00e2m c\u00f3 20.000 sinh vi\u00ean\/n\u0103m tr\u1edf l\u00ean), 40% (Trung t\u00e2m c\u00f3 d\u01b0\u1edbi 20.000 sinh vi\u00ean\/n\u0103m).<\/p>\n

T\u1eeb 1\/9, kh\u00e1m ch\u1eefa b\u1ec7nh ng\u00e0y ngh\u1ec9, l\u1ec5 \u0111\u01b0\u1ee3c h\u01b0\u1edfng BHYT<\/strong><\/p>\n

Li\u00ean B\u1ed9 Y t\u1ebf – T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 16\/2015\/TTLT-BYT-BTC, s\u1eeda \u0111\u1ed5i kho\u1ea3n 5, \u0111i\u1ec1u 13 Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 41\/2014\/TTLT-BYT-BTC. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 16 b\u1ecf quy \u0111\u1ecbnh c\u01a1 s\u1edf y t\u1ebf qu\u00e1 t\u1ea3i m\u1edbi \u0111\u01b0\u1ee3c kh\u00e1m ch\u1eefa b\u1ec7nh BHYT v\u00e0o th\u1ee9 b\u1ea9y, ch\u1ee7 nh\u1eadt. C\u1ee5 th\u1ec3, n\u1ed9i dung \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u1eeb \u201cTr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf y t\u1ebf qu\u00e1 t\u1ea3i, c\u00f3 t\u1ed5 ch\u1ee9c kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh BHYT v\u00e0o ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 ph\u1ea3i th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c BHXH \u0111\u1ec3 b\u1ed5 sung v\u00e0o h\u1ee3p \u0111\u1ed3ng kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n\u201d, sang \u201cTr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf y t\u1ebf c\u00f3 t\u1ed5 ch\u1ee9c kh\u00e1m, ch\u1eefa b\u1ec7nh BHYT v\u00e0o ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 ph\u1ea3i th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c BHXH \u0111\u1ec3 b\u1ed5 sung v\u00e0o h\u1ee3p \u0111\u1ed3ng kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n\u201d.<\/p>\n

Th\u00f4ng t\u01b0 16 m\u1edbi ban h\u00e0nh, c\u01a1 s\u1edf y t\u1ebf n\u00e0o c\u00f3 t\u1ed5 ch\u1ee9c kh\u00e1m ch\u1eefa b\u1ec7nh v\u00e0o ng\u00e0y ngh\u1ec9, l\u1ec5 n\u1ebfu c\u00f3 th\u00f4ng b\u00e1o tr\u01b0\u1edbc cho BHXH, ng\u01b0\u1eddi b\u1ec7nh c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng BHYT. C\u00e1c quy \u0111\u1ecbnh kh\u00e1c k\u00e8m theo v\u1eabn nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch 41\/2014\/TTLT-BYT-BTC.<\/p>\n

Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 16\/2015\/TTLT-BYT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 1\/9\/2015.<\/p>\n

H\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/strong><\/p>\n

Th\u00f4ng t\u01b0 110\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf, v\u1edbi c\u00e1c th\u1ee7 t\u1ee5c nh\u01b0: \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf\u2026 s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 10\/9\/2015.<\/p>\n

Th\u00f4ng t\u01b0 110 kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u1edf kh\u00e2u xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i c\u01a1 quan H\u1ea3i quan. C\u1ee5 th\u1ec3, theo Th\u00f4ng t\u01b0, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kh\u00e1c v\u1edbi c\u01a1 quan thu\u1ebf c\u0169ng b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra s\u1ef1 c\u1ed1 trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c ph\u01b0\u01a1ng th\u1ee9c giao d\u1ecbch kh\u00e1c v\u00e0 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c thu\u1ebf t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

\u0110\u1ecbnh m\u1ee9c chi ph\u00ed b\u1ea3o qu\u1ea3n h\u1ea1t gi\u1ed1ng l\u00faa d\u1ef1 tr\u1eef qu\u1ed1c gia<\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 109\/2015\/TT-BTC, ng\u00e0y 22\/7\/2015 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed nh\u1eadp, chi ph\u00ed xu\u1ea5t t\u1ea1i c\u1eeda kho v\u00e0 chi ph\u00ed b\u1ea3o qu\u1ea3n h\u1ea1t gi\u1ed1ng l\u00faa, h\u1ea1t gi\u1ed1ng ng\u00f4 d\u1ef1 tr\u1eef qu\u1ed1c gia do B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n qu\u1ea3n l\u00fd.<\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed nh\u1eadp, \u0111\u1ecbnh m\u1ee9c chi ph\u00ed xu\u1ea5t t\u1ea1i c\u1eeda kho v\u00e0 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed b\u1ea3o qu\u1ea3n h\u1ea1t gi\u1ed1ng l\u00faa, h\u1ea1t gi\u1ed1ng ng\u00f4 d\u1ef1 tr\u1eef qu\u1ed1c gia do B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n N\u00f4ng th\u00f4n tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.\u0110\u1ecbnh m\u1ee9c chi ph\u00ed nh\u1eadp, \u0111\u1ecbnh m\u1ee9c chi ph\u00ed xu\u1ea5t t\u1ea1i c\u1eeda kho v\u00e0 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed b\u1ea3o qu\u1ea3n h\u1ea1t gi\u1ed1ng l\u00faa, h\u1ea1t gi\u1ed1ng ng\u00f4 d\u1ef1 tr\u1eef qu\u1ed1c gia \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, nh\u1eadp, xu\u1ea5t, b\u1ea3o qu\u1ea3n h\u1ea1t gi\u1ed1ng l\u00faa, h\u1ea1t gi\u1ed1ng ng\u00f4 d\u1ef1 tr\u1eef qu\u1ed1c gia.<\/p>\n

Th\u00f4ng t\u01b0 109 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 10\/9\/2015.<\/p>\n

Ph\u1ed1i h\u1ee3p x\u1eed l\u00fd h\u00e0ng h\u00f3a XNK ch\u1ee9a ch\u1ea5t ph\u00f3ng x\u1ea1<\/strong><\/p>\n

Li\u00ean B\u1ed9 T\u00e0i ch\u00ednh \u2013 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 112\/2015\/TTLT-BTC-BKHCN v\u1ec1 h\u01b0\u1edbng d\u1eabn c\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p v\u00e0 x\u1eed l\u00fd trong vi\u1ec7c ki\u1ec3m tra, ph\u00e1t hi\u1ec7n ch\u1ea5t ph\u00f3ng x\u1ea1 t\u1ea1i c\u00e1c c\u1eeda kh\u1ea9u.<\/p>\n

Theo \u0111\u00f3, khi ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, trung chuy\u1ec3n; h\u00e0nh l\u00fd v\u00e0 kh\u00e1ch nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh ch\u1ee9a ch\u1ea5t ph\u00f3ng x\u1ea1 th\u00ec c\u01a1 quan H\u1ea3i quan ph\u1ea3i:<\/p>\n

D\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ho\u1eb7c d\u1eebng th\u00f4ng quan h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd; th\u00f4ng b\u00e1o b\u1eb1ng bi\u1ec7n ph\u00e1p nhanh nh\u1ea5t \u0111\u1ebfn C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1, \u0111\u1ea7u m\u1ed1i do C\u1ee5c An to\u00e0n b\u1ee9c x\u1ea1 v\u00e0 h\u1ea1t nh\u00e2n ch\u1ec9 \u0111\u1ecbnh; ph\u1ed1i h\u1ee3p v\u1edbi C\u1ee5c An to\u00e0n b\u1ee9c x\u1ea1 v\u00e0 h\u1ea1t nh\u00e2n \u0111\u1ec3 x\u1eed l\u00fd b\u1eb1ng c\u00e1c bi\u1ec7n ph\u00e1p theo quy \u0111\u1ecbnh.<\/p>\n

\u0110\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi doanh nghi\u1ec7p kinh doanh c\u1ea3ng v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd t\u1ea1i c\u1ea3ng bi\u1ec3n, c\u1ea3ng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf, c\u00e1c khu v\u1ef1c c\u1eeda kh\u1ea9u \u0111\u1ec3 ki\u1ec3m so\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh tr\u00ean.<\/p>\n

Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch 112\/2015\/TTLT-BTC-BKHCN c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/09\/2015.<\/p>\n

\u00c1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ph\u00e1t h\u00e0nh TPCP trong n\u01b0\u1edbc<\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 111\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1c \u0111i\u1ec1u kho\u1ea3n, \u0111i\u1ec1u ki\u1ec7n c\u1ee7a TPCP t\u1ea1i th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc.<\/p>\n

C\u1ee5 th\u1ec3 v\u1ec1 k\u1ef3 h\u1ea1n, t\u00edn phi\u1ebfu kho b\u1ea1c c\u00f3 c\u00e1c k\u1ef3 h\u1ea1n chu\u1ea9n l\u00e0 13 tu\u1ea7n, 26 tu\u1ea7n v\u00e0 52 tu\u1ea7n; tr\u00e1i phi\u1ebfu kho b\u1ea1c v\u00e0 c\u00f4ng tr\u00e1i x\u00e2y d\u1ef1ng t\u1ed5 qu\u1ed1c c\u00f3 c\u00e1c k\u1ef3 h\u1ea1n chu\u1ea9n l\u00e0 hai n\u0103m, ba n\u0103m, n\u0103m n\u0103m, b\u1ea3y n\u0103m, 10 n\u0103m, 15 n\u0103m, 20 n\u0103m v\u00e0 30 n\u0103m.<\/p>\n

V\u1ec1 m\u1ec7nh gi\u00e1, tr\u00e1i phi\u1ebfu c\u00f3 m\u1ec7nh gi\u00e1 100 ngh\u00ecn \u0111\u1ed3ng. C\u00e1c m\u1ec7nh gi\u00e1 kh\u00e1c l\u00e0 b\u1ed9i s\u1ed1 c\u1ee7a 100 ngh\u00ecn \u0111\u1ed3ng.<\/p>\n

Tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh theo c\u00e1c ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ea5u th\u1ea7u ph\u00e1t h\u00e0nh, b\u1ea3o l\u00e3nh ph\u00e1t h\u00e0nh, \u0111\u1ea1i l\u00fd ph\u00e1t h\u00e0nh v\u00e0 b\u00e1n l\u1ebb qua h\u1ec7 th\u1ed1ng Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 15\/9\/2015 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 17\/2012\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 203\/2013\/TT-BTC.<\/p>\n

T\u0103ng m\u1ed9t s\u1ed1 lo\u1ea1i ph\u00ed c\u00f4ng ch\u1ee9ng t\u1eeb ng\u00e0y 29\/9<\/strong><\/p>\n

Li\u00ean B\u1ed9 T\u00e0i ch\u00ednh – T\u01b0 ph\u00e1p v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch 115\/2015\/TTLT-BTC-BTP. Theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 n\u00e0y, m\u1ee9c ph\u00ed c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng u\u1ef7 quy\u1ec1n s\u1ebd \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 40.000 \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p l\u00ean 50.000 \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p. N\u00e2ng t\u1eeb 20.000 \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p l\u00ean 25.000 \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9ng vi\u1ec7c h\u1ee7y b\u1ecf h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch. C\u00f4ng ch\u1ee9ng di ch\u00fac \u0111\u01b0\u1ee3c n\u00e2ng th\u00eam 10.000 \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p th\u00e0nh 50.000 \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

Ngo\u00e0i ra, Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch 115\/2015\/TTLT-BTC-BTP c\u00f2n b\u1ed5 sung ph\u00ed c\u00f4ng ch\u1ee9ng b\u1ea3n d\u1ecbch l\u00e0 50.000 \u0111\u1ed3ng\/trang \u0111\u1ed1i v\u1edbi b\u1ea3n d\u1ecbch th\u1ee9 nh\u1ea5t…<\/p>\n

Ph\u00ed ch\u1ee9ng th\u1ef1c b\u1ea3n sao t\u1eeb b\u1ea3n ch\u00ednh l\u00e0 2.000 \u0111\u1ed3ng\/trang \u0111\u1ed1i v\u1edbi trang th\u1ee9 nh\u1ea5t, trang th\u1ee9 hai; t\u1eeb trang th\u1ee9 ba tr\u1edf l\u00ean thu 1.000 \u0111\u1ed3ng\/trang nh\u01b0ng m\u1ee9c thu t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 200.000 \u0111\u1ed3ng\/b\u1ea3n. Ph\u00ed ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd trong gi\u1ea5y t\u1edd, v\u0103n b\u1ea3n l\u00e0 10.000 \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch 115\/2015\/TTLT-BTC-BTP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 29\/9\/2015.<\/p>\n

Theo thoibaotaichinhvietnam.vn<\/strong><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed, h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 14\/2015\/TTLT-BGD\u0110T-BTC-BL\u0110TBXH, tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do kh\u00e1ch quan, n\u0103m h\u1ecdc 2012-2013, h\u1ecdc sinh, sinh vi\u00ean thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp m\u1edbi n\u1ed9p h\u1ed3 […]<\/p>","protected":false},"author":1,"featured_media":3021,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,1],"tags":[],"class_list":["post-5824","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tong-hop","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/5824"}],"collection":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/comments?post=5824"}],"version-history":[{"count":0,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/5824\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media\/3021"}],"wp:attachment":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media?parent=5824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/categories?post=5824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/tags?post=5824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}