{"id":17,"date":"2012-11-09T17:44:44","date_gmt":"2012-11-09T17:44:44","guid":{"rendered":"http:\/\/113.190.42.11:8182\/cewafo\/2012\/11\/09\/thong-tu-s-23-2009-tt-btc-c-a-b-tai-chinh-quy-d-nh-m-c-thu-ch-d-thu-n-p-qu-n-ly-va-s-d-ng-phi-khai-thac-va-s-d-ng-tai-li-u-kttv-moi-truong-nu-c-va-khong-khi\/"},"modified":"2012-11-09T17:44:44","modified_gmt":"2012-11-09T17:44:44","slug":"thong-tu-s-23-2009-tt-btc-c-a-b-tai-chinh-quy-d-nh-m-c-thu-ch-d-thu-n-p-qu-n-ly-va-s-d-ng-phi-khai-thac-va-s-d-ng-tai-li-u-kttv-moi-truong-nu-c-va-khong-khi","status":"publish","type":"post","link":"https:\/\/dangtrung.io.vn\/en\/2012\/11\/thong-tu-s-23-2009-tt-btc-c-a-b-tai-chinh-quy-d-nh-m-c-thu-ch-d-thu-n-p-qu-n-ly-va-s-d-ng-phi-khai-thac-va-s-d-ng-tai-li-u-kttv-moi-truong-nu-c-va-khong-khi\/","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 23\/2009\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u KTTV, m\u00f4i tr\u01b0\u01a1ng n\u01b0\u1edbc v\u00e0 kh\u00f4ng kh\u00ed"},"content":{"rendered":"
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B\u1ed8 T\u00c0I CH\u00cdNH<\/strong><\/span><\/p>\n<\/td>\n

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\u00a0<\/strong><\/span><\/p>\n<\/td>\n

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C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

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———<\/strong><\/span><\/p>\n<\/td>\n

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\u00a0<\/strong><\/span><\/p>\n<\/td>\n

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\u0110\u1ed9c l\u1eadp\u00a0<\/strong>\u2013\u00a0T\u1ef1 do\u00a0<\/strong>\u2013\u00a0H\u1ea1nh ph\u00fac<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

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S\u1ed1:\u00a0\u00a023\/2009\/TT-BTC<\/span><\/p>\n<\/td>\n

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\u00a0<\/span><\/p>\n<\/td>\n

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————————————<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/span><\/p>\n<\/td>\n

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\u00a0<\/span><\/p>\n<\/td>\n

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H\u00e0 N\u1ed9i, ng\u00e0y\u00a0\u00a005\u00a0\u00a0th\u00e1ng 02\u00a0\u00a0n\u0103m 2009<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0TH\u00d4NG T\u01af<\/strong><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng<\/strong><\/span><\/p>\n

ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n,<\/strong><\/span><\/p>\n

m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc v\u00e0 kh\u00f4ng kh\u00ed<\/strong><\/span><\/p>\n

——————<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 57\/2002\/N\u0110-CP ng\u00e0y 03\/6\/2002 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh\u00a0Ph\u00e1p l\u1ec7nh\u00a0ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;<\/span><\/p>\n

C\u0103n c\u1ee9 Ph\u00e1p l\u1ec7nh Khai th\u00e1c v\u00e0 B\u1ea3o v\u1ec7 c\u00f4ng tr\u00ecnh kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n c\u1ee7a U\u1ef7 ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i ng\u00e0y 02\/12\/1994;<\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 24\/2006\/N\u0110-CP ng\u00e0y 06\/3\/2006 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 57\/2002\/N\u0110-CP ng\u00e0y 03\/6\/2002 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh\u00a0Ph\u00e1p l\u1ec7nh\u00a0ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;\u00a0\u00a0\u00a0<\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 Quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 4248\/BTNMT-TC ng\u00e0y 25\/10\/2008;<\/span><\/p>\n

\u00a0<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh\u00a0quy \u0111\u1ecbnh\u00a0v\u1ec1 m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p v\u00e0 s\u1eed d\u1ee5ng ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n, m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc v\u00e0 kh\u00f4ng kh\u00ed nh\u01b0 sau:<\/span><\/p>\n

\u00a0<\/span><\/p>\n

I. QUI \u0110\u1ecaNH CHUNG<\/strong><\/span><\/p>\n

\u00a0<\/span><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n, m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc v\u00e0 kh\u00f4ng kh\u00ed \u0111\u01b0\u1ee3c thu th\u1eadp t\u1eeb c\u00e1c tr\u1ea1m quan tr\u1eafc kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c \u0111i\u1ec3m \u0111o \u0111\u1ea1c kh\u1ea3o s\u00e1t qu\u1ea3n l\u00fd t\u1ea1i Trung t\u00e2m kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n Qu\u1ed1c gia thu\u1ed9c B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n, m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc v\u00e0 kh\u00f4ng kh\u00ed t\u1ea1i Trung t\u00e2m kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n Qu\u1ed1c gia thu\u1ed9c B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed theo\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. Kh\u00f4ng thu ph\u00ed \u0111\u1ed1i v\u1edbi vi\u1ec7c khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n, m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc v\u00e0 kh\u00f4ng kh\u00ed ph\u1ee5c v\u1ee5 cho c\u00e1c m\u1ee5c \u0111\u00edch sau \u0111\u00e2y:<\/span><\/p>\n

a) Th\u00f4ng b\u00e1o tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ph\u1ee5c v\u1ee5 c\u00e1c nhu c\u1ea7u chung c\u1ee7a to\u00e0n x\u00e3 h\u1ed9i;<\/span><\/p>\n

b) Ph\u1ee5c v\u1ee5 nhu c\u1ea7u qu\u1ed1c ph\u00f2ng v\u00e0 an ninh qu\u1ed1c gia;<\/span><\/p>\n

c) Trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam k\u00fd k\u1ebft ho\u1eb7c tham gia.<\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

II. QUI \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/strong><\/span><\/p>\n

\u00a0<\/span><\/p>\n

1. M\u1ee9c thu ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n, m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc v\u00e0 kh\u00f4ng kh\u00ed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i (ph\u1ee5 l\u1ee5c) Bi\u1ec3u m\u1ee9c thu ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n, m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc v\u00e0 kh\u00f4ng kh\u00ed ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

2. Ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n, m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc v\u00e0 kh\u00f4ng kh\u00ed l\u00e0 kho\u1ea3n thu thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110\u01a1n v\u1ecb cung c\u1ea5p t\u00e0i li\u1ec7u kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n, m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc v\u00e0 kh\u00f4ng kh\u00ed l\u00e0 \u0111\u01a1n v\u1ecb thu ph\u00ed \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ec3 l\u1ea1i 70% (b\u1ea3y m\u01b0\u01a1i ph\u1ea7n tr\u0103m) \u0111\u1ec3 chi d\u00f9ng cho c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n

a) Chi thanh to\u00e1n cho c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 v\u00e0 thu ph\u00ed: ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo quy \u0111\u1ecbnh, tr\u1eeb chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c \u0111\u00e3 h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh;<\/span><\/p>\n

b) Chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho vi\u1ec7c thu ph\u00ed nh\u01b0: v\u0103n ph\u00f2ng ph\u1ea9m, v\u1eadt t\u01b0 v\u0103n ph\u00f2ng,\u00a0\u0111i\u1ec7n\u00a0tho\u1ea1i,\u00a0\u0111i\u1ec7n,\u00a0n\u01b0\u1edbc,\u00a0c\u00f4ng\u00a0t\u00e1c\u00a0ph\u00ed,\u00a0c\u00f4ng v\u1ee5\u00a0ph\u00ed;\u00a0in (mua)\u00a0t\u1edd\u00a0khai, gi\u1ea5y ph\u00e9p, theo ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c hi\u1ec7n h\u00e0nh;<\/span><\/p>\n

c) Chi mua s\u1eafm, s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean, s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho c\u00f4ng t\u00e1c thu ph\u00ed;\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

3. \u0110\u01a1n v\u1ecb thu ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p 30% (ba m\u01b0\u01a1i ph\u1ea7n tr\u0103m) s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, lo\u1ea1i, kho\u1ea3n, m\u1ee5c\u00a0\u00a0c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

III. T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N\u00a0<\/strong><\/span><\/p>\n

\u00a0<\/span><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh sau 45 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd.<\/span><\/p>\n

2. C\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, ch\u1ee9ng t\u1eeb thu, c\u00f4ng khai ch\u1ebf \u0111\u1ed9 thu ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n, m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc v\u00e0 kh\u00f4ng kh\u00ed kh\u00f4ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 63\/2002\/TT-BTC ng\u00e0y 24\/7\/2002; Th\u00f4ng t\u01b0 s\u1ed1 45\/2006\/TT-BTC ng\u00e0y 25\/5\/2006 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 63\/2002\/TT-BTC ng\u00e0y 24\/7\/2002 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 60\/2007\/TT-BTC ng\u00e0y 14\/6\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u h\u01b0\u1edbng d\u1eabn b\u1ed5 sung.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
\n

N\u01a1i nh\u1eadn:<\/em><\/strong><\/span><\/p>\n

– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span><\/p>\n

– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span><\/p>\n

– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span><\/p>\n

– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span><\/p>\n

– To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span><\/p>\n

– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9,<\/span><\/p>\n

\u00a0\u00a0c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span><\/p>\n

– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span><\/p>\n

– C\u00f4ng b\u00e1o;<\/span><\/p>\n

– Website ch\u00ednh ph\u1ee7;<\/span><\/p>\n

– H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, U\u1ef7 ban nh\u00e2n d\u00e2n,<\/span><\/p>\n

\u00a0\u00a0S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

\u00a0\u00a0c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span><\/p>\n

– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span><\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

– Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

– L\u01b0u: VT, CST (CST3).<\/span><\/p>\n<\/td>\n

\n

KT. B\u1ed8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

TH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

(\u0111\u00e3 k\u00fd)<\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH \u00a0 C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM ——— \u00a0 \u0110\u1ed9c l\u1eadp\u00a0\u2013\u00a0T\u1ef1 do\u00a0\u2013\u00a0H\u1ea1nh ph\u00fac S\u1ed1:\u00a0\u00a023\/2009\/TT-BTC \u00a0 ———————————— \u00a0 \u00a0 H\u00e0 N\u1ed9i, ng\u00e0y\u00a0\u00a005\u00a0\u00a0th\u00e1ng 02\u00a0\u00a0n\u0103m 2009 \u00a0TH\u00d4NG T\u01af Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n, m\u00f4i tr\u01b0\u1eddng n\u01b0\u1edbc v\u00e0 kh\u00f4ng kh\u00ed —————— \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 57\/2002\/N\u0110-CP ng\u00e0y 03\/6\/2002 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh\u00a0Ph\u00e1p l\u1ec7nh\u00a0ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; C\u0103n c\u1ee9 Ph\u00e1p l\u1ec7nh Khai th\u00e1c v\u00e0 B\u1ea3o v\u1ec7 c\u00f4ng tr\u00ecnh kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n c\u1ee7a <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"_links":{"self":[{"href":"https:\/\/dangtrung.io.vn\/en\/wp-json\/wp\/v2\/posts\/17"}],"collection":[{"href":"https:\/\/dangtrung.io.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dangtrung.io.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dangtrung.io.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dangtrung.io.vn\/en\/wp-json\/wp\/v2\/comments?post=17"}],"version-history":[{"count":0,"href":"https:\/\/dangtrung.io.vn\/en\/wp-json\/wp\/v2\/posts\/17\/revisions"}],"wp:attachment":[{"href":"https:\/\/dangtrung.io.vn\/en\/wp-json\/wp\/v2\/media?parent=17"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dangtrung.io.vn\/en\/wp-json\/wp\/v2\/categories?post=17"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dangtrung.io.vn\/en\/wp-json\/wp\/v2\/tags?post=17"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}