CHNH PH _________ S: 26/2009/N-CP

CNG HO X HI CH NGHA VIT NAM c lp - T do - Hnh phc ________________________ H Ni, ngy 16 thng 03 nm 2009

NGH NH Quy nh chi tit thi hnh mt s iu ca Lut Thu tiu th c bit ___________ CHNH PH Cn c Lut T chc Chnh ph ngy 25 thng 12 nm 2001; Cn c Lut Thu tiu th c bit ngy 14 thng 11 nm 2008; Cn c Lut Qun l thu ngy 29 thng 11 nm 2006; Xt ngh ca B trng B Ti chnh, NGH NH: Chng I PHM VI V I TNG P DNG iu 1. Phm vi iu chnh Ngh nh ny quy nh chi tit v hng dn thi hnh mt s iu ca Lut Thu tiu th c bit. iu 2. i tng chu thu 1. i tng chu thu tiu th c bit thc hin theo quy nh ti iu 2 ca Lut Thu tiu th c bit. a) i vi tu bay, du thuyn quy nh ti im e khon 1 iu 2 ca Lut Thu tiu th c bit l loi s dng cho mc ch dn dng. b) i vi xng cc loi, nap-ta (naphtha), ch phm ti hp (reformade component) v cc ch phm khc pha ch xng theo quy nh ti im g, khon 1 iu 2 ca Lut Thu tiu th c bit bao gm c condensate. c) i vi hng m quy nh ti im k khon 1 iu 2 ca Lut Thu tiu th c bit khng bao gm hng m l chi tr em, dng dy hc v dng trang tr. d) i vi kinh doanh t cc quy nh ti im d khon 2 iu 2 ca Lut Thu tiu th c bit bao gm: t cc th thao, gii tr v cc hnh thc t cc khc theo quy nh ca php lut. 2. i tng chu thu tiu th c bit i vi hng ho quy nh ti khon 1 iu 2 ca Lut Thu tiu th c bit l cc sn phm hng ho hon chnh, khng bao gm b linh kin lp rp cc hng ho ny. iu 3. i tng khng chu thu i tng khng chu thu tiu th c bit thc hin theo quy nh ti iu 3 ca Lut Thu tiu th c bit. 1. i vi hng ho nhp khu thuc din khng chu thu tiu th c bit quy nh ti im a, khon 2 iu 3 ca Lut Thu tiu th c bit, bao gm: a) Hng vin tr nhn o, hng vin tr khng hon li, bao gm c hng ho nhp khu bng ngun vn vin tr khng hon li c c quan c thm quyn ph duyt; hng tr gip nhn o, hng cu tr khn cp nhm khc phc hu qu chin tranh, thin tai, dch bnh; b) Qu tng ca cc t chc, c nhn nc ngoi cho cc c quan nh nc, t chc chnh tr, t chc chnh tr - x hi, t chc chnh tr x hi - ngh nghip, t chc x hi, t chc x hi ngh nghip, n v v trang nhn dn; c) Qu biu, qu tng cho c nhn ti Vit Nam theo nh mc quy nh ca php lut.

2. i vi hng qu cnh, mn ng qua ca khu, bin gii Vit Nam, hng chuyn khu quy nh ti im b khon 2 iu 3 ca Lut Thu tiu th c bit, bao gm: a) Hng ho c vn chuyn t nc xut khu n nc nhp khu qua ca khu Vit Nam nhng khng lm th tc nhp khu vo Vit Nam v khng lm th tc xut khu ra khi Vit Nam; b) Hng ho c vn chuyn t nc xut khu n nc nhp khu qua ca khu Vit Nam v a vo kho ngoi quan nhng khng lm th tc nhp khu vo Vit Nam v khng lm th tc xut khu ra khi Vit Nam; c) Hng qu cnh, mn ng qua ca khu, bin gii Vit Nam trn c s Hip nh k kt gia Chnh ph Vit Nam vi Chnh ph nc ngoi hoc gia c quan, ngi i din c Chnh ph Vit Nam v Chnh ph nc ngoi u quyn; d) Hng ho c vn chuyn t nc xut khu n nc nhp khu khng qua ca khu Vit Nam. 3. i vi tu bay, du thuyn l loi s dng vo mc ch kinh doanh vn chuyn hng ho, hnh khch v kinh doanh du lch. Trng hp tu bay, du thuyn khng s dng cho mc ch kinh doanh vn chuyn hng ho, hnh khch v kinh doanh du lch th phi chu thu tiu th c bit theo quy nh ca Lut thu tiu th c bit v hng dn ca B Ti chnh. 4. i vi xe t quy nh ti khon 4 iu 3 ca Lut Thu tiu th c bit l cc loi xe theo thit k ca nh sn xut c s dng lm xe cu thng, xe ch phm nhn, xe tang l; xe thit k va c ch ngi, va c ch ng ch c t 24 ngi tr ln; xe t chy trong khu vui chi, gii tr, th thao khng ng k lu hnh v khng tham gia giao thng. 5. i vi iu ho nhit l loi c cng sut t 90.000 BTU tr xung theo thit k ca nh sn xut ch lp trn phng tin vn ti, bao gm t, toa xe la, tu, thuyn, tu bay. Chng II CN C TNH THU iu 4. Gi tnh thu tiu th c bit Gi tnh thu tiu th c bit i vi hng ho, dch v thuc din chu thu tiu th c bit thc hin theo quy nh ti iu 6 ca Lut Thu tiu th c bit. 1. i vi hng ho sn xut trong nc, gi tnh thu tiu th c bit c xc nh nh sau: Gi tnh thu tiu th c bit = Gi bn cha c thu gi tr gia tng ______________________________ 1 + Thu sut thu tiu th c bit

Trong , gi bn cha c thu gi tr gia tng c xc nh theo quy nh ca php lut v thu gi tr gia tng. a) Trng hp c s sn xut hng ho chu thu tiu th c bit bn hng qua cc c s trc thuc hch ton ph thuc th gi lm cn c tnh thu tiu th c bit l gi do c s trc thuc hch ton ph thuc bn ra. C s sn xut bn hng thng qua i l bn ng gi do c s quy nh v ch hng hoa hng th gi lm cn c xc nh gi tnh thu tiu th c bit l gi bn do c s sn xut quy nh cha tr hoa hng. b) Trng hp c s sn xut hng ho chu thu tiu th c bit bn hng qua cc c s kinh doanh thng mi th gi lm cn c tnh thu tiu th c bit l gi bn ca c s sn xut nhng khng c thp hn 10% so vi gi bn bnh qun ca c s kinh doanh thng mi bn ra. Trng hp gi bn ca c s sn xut thp hn 10% so vi gi c s kinh doanh thng mi bn ra th gi tnh thu tiu th c bit l gi do c quan thu n nh. 2. i vi hng nhp khu, gi tnh thu tiu th c bit c xc nh nh sau: Gi tnh thu tiu th c bit = Gi tnh thu nhp khu + Thu nhp khu.

Gi tnh thu nhp khu c xc nh theo cc quy nh ca php lut thu xut khu, thu nhp khu. Trng hp hng ho nhp khu c min, gim thu nhp khu th gi tnh thu khng bao gm s thu nhp khu c min, gim. 3. i vi hng ho chu thu tiu th c bit, gi tnh thu khng loi tr gi tr v bao b, v chai. i vi mt hng bia chai nu c t tin cc v chai, nh k hng qu c s sn xut v khch hng thc hin quyt ton s tin t cc v chai m s tin t cc tng ng vi gi tr s v chai khng thu hi c phi a vo doanh thu tnh thu tiu th c bit. 4. i vi hng ho gia cng thuc din chu thu tiu th c bit l gi bn hng ho ca c s giao gia cng bn ra hoc gi bn ca sn phm cng loi hoc tng ng ti thi im bn. 5. i vi hng ho sn xut di hnh thc hp tc kinh doanh gia c s sn xut v c s s hu thng hiu (nhn hiu) hng ho, cng ngh sn xut th gi bn tnh thu tiu th c bit l gi bn ra ca c s s hu thng hiu hng ho, cng ngh sn xut. 6. i vi hng ho bn theo phng thc tr gp, tr chm, gi tnh thu tiu th c bit l gi bn ca hng ho theo phng thc tr tin mt ln, khng bao gm khon li tr gp, li tr chm. 7. i vi dch v, gi tnh thu tiu th c bit l gi cung ng dch v ca c s kinh doanh dch v bn ra. a) i vi kinh doanh gn gi tnh thu tiu th c bit l gi bn th hi vin, bn v chi gn, bao gm c tin ph chi gn v tin k qu (nu c). Trng hp c kinh doanh cc loi hng ho, dch v khc khng thuc i tng chu thu tiu th c bit th cc hng ho, dch v khng phi chu thu tiu th c bit. b) i vi kinh doanh ca-si-n, tr chi in t c thng, gi tnh thu tiu th c bit l doanh thu t kinh doanh ca-si-n, tr chi in t c thng tr (-) i s tin tr thng cho khch hng. c) i vi kinh doanh t cc gi tnh thu tiu th c bit l doanh thu bn v t cc tr tin tr thng. d) i vi kinh doanh v trng, mt-xa v ka-ra--k, gi tnh thu tiu th c bit l doanh thu ca cc hot ng trong v trng, c s mt-xa v ka-ra--k bao gm c doanh thu ca dch v n ung v cc dch v khc i km. ) i vi kinh doanh x s gi tnh thu tiu th c bit l doanh thu bn v cc loi hnh x s c php kinh doanh theo quy nh ca php lut. 8. i vi hng ho, dch v dng trao i, tiu dng ni b, biu, tng, cho, khuyn mi gi tnh thu tiu th c bit l gi tnh thu tiu th c bit ca hng ho, dch v cng loi hoc tng ng ti thi im pht sinh hot ng trao i, tiu dng ni b, biu, tng, khuyn mi cc hng ho, dch v ny. 9. Gi tnh thu tiu th c bit i vi hng ho, dch v quy nh ti iu ny bao gm c khon thu thm tnh ngoi gi bn hng ho, gi cung ng dch v (nu c) m c s sn xut, kinh doanh c hng. a) Gi tnh thu c tnh bng ng Vit Nam. Trng hp ngi np thu c doanh thu bng ngoi t th phi quy i ngoi t ra ng Vit Nam theo t gi giao dch bnh qun trn th trng ngoi t lin ngn hng do Ngn hng Nh nc Vit Nam cng b ti thi im pht sinh doanh thu xc nh gi tnh thu. b) Thi im pht sinh doanh thu i vi hng ho l thi im chuyn giao quyn s hu hoc quyn s dng hng ho cho ngi ma, khng phn bit thu c tin hay cha thu c tin; i vi dch v l thi im hon thnh vic cung ng dch v hoc thi im lp ho n cung ng dch v, khng phn bit thu c tin hay cha thu c tin. iu 5. Thu sut Thu sut thu tiu th c bit thc hin theo Biu thu tiu th c bit quy nh ti iu 7 ca Lut Thu tiu th c bit.

1. i vi xe t loi thit k va ch ngi va ch hng quy nh ti cc im 4d, 4g Biu thu tiu th c bit l loi c t hai hng gh tr ln, c thit k vch ngn c nh gia khoang ch ngi v khoang ch hng. 2. Xe t chy bng xng kt hp nng lng sinh hc hoc in quy nh ti im 4 Biu thu tiu th c bit l loi xe c thit k theo tiu chun ca nh sn xut c t l xng pha trn khng qu 70% tng s nhin liu s dng v loi xe kt hp ng c in vi ng c xng (xe hybrid) c t l xng s dng theo tiu chun nh sn xut khng qu 70% s nng lng s dng so vi loi xe chy xng tit kim nht, c cng s ch ngi v cng dung tch xi lanh c mt trn th trng Vit Nam. 3. Xe t chy bng nng lng sinh hc, nng lng in quy nh ti cc im 4e, 4g Biu thu tiu th c bit l loi xe c thit k theo tiu chun ca nh sn xut chy hon ton bng nng lng sinh hc, nng lng in. Chng III HON THU, KHU TR THU TIU TH C BIT iu 6. Hon thu Vic hon thu tiu th c bit thc hin theo quy nh ti iu 8 ca Lut Thu tiu th c bit. 1. i vi hng ho tm nhp khu, ti xut khu quy nh ti im a khon 1 iu 8 ca Lut Thu tiu th c bit gm: a) Hng ho nhp khu np thu tiu th c bit nhng cn lu kho, lu bi ti ca khu v ang chu s gim st ca c quan Hi quan, c ti xut ra nc ngoi; b) Hng ho nhp khu np thu tiu th c bit giao, bn hng cho nc ngoi thng qua cc i l ti Vit Nam; hng ho nhp khu bn cho cc phng tin ca cc hng nc ngoi trn cc tuyn ng qua cng Vit Nam hoc cc phng tin ca Vit Nam trn cc tuyn ng vn ti quc t theo quy nh ca php lut. c) Hng tm nhp khu ti xut khu theo phng thc kinh doanh hng tm nhp, ti xut khi ti xut khu c hon li s thu tiu th c bit np tng ng vi s hng thc t ti xut khu; d) Hng nhp khu np thu tiu th c bit nhng ti xut khu ra nc ngoi c hon li s thu tiu th c bit np i vi s hng xut khu tr li nc ngoi; ) Hng tm nhp khu d hi ch, trin lm, gii thiu sn phm hoc phc v cng vic khc trong thi hn nht nh theo quy nh ca php lut v np thu tiu th c bit, khi ti xut khu c hon thu. Trng hp hng tm nhp ti xut khu, nu thc ti xut khu trong thi hn np thu theo quy nh ca php lut v thu xut khu, thu nhp khu th khng phi np thu tiu th c bit tng ng vi s hng thc t ti xut. 2. Hng ho l nguyn liu nhp khu sn xut, gia cng hng xut khu c hon li s thu tiu th c bit np tng ng vi s nguyn liu dng sn xut hng ho thc t xut khu. 3. Th tc, h s, trnh t v thm quyn gii quyt hon thu tiu th c bit i vi hng nhp khu ca cc trng hp quy nh ti khon 1, 2 iu ny c thc hin theo quy nh nh i vi vic gii quyt hon thu nhp khu ca php lut thu xut khu, thu nhp khu. 4. C s sn xut, kinh doanh quyt ton thu khi sp nhp, chia, tch, gii th, ph sn, chuyn i hnh thc s hu, giao, bn, khon, cho thu doanh nghip nh nc c s thu tiu th c bit np tha. 5. Vic hon thu quy nh ti im d khon 1 iu 8 ca Lut thu tiu th c bit gm: a) Hon thu theo quyt nh ca c quan c thm quyn theo quy nh ca php lut; b) Hon thu theo iu c quc t m Cng ho x hi ch ngha Vit Nam l thnh vin; c) Hon thu trong trng hp s tin thu tiu th c bit np ln hn s tin thu tiu th c bit phi np theo quy nh ca php lut.

iu 7. Khu tr thu 1. Ngi np thu sn xut hng ho thuc i tng chu thu tiu th c bit bng cc nguyn liu chu thu tiu th c bit c khu tr s thu tiu th c bit np i vi nguyn liu khi xc nh s thu tiu th c bit phi np khu sn xut. S thu tiu th c bit c khu tr tng ng vi s thu tiu th c bit ca nguyn liu s dng sn xut hng ho bn ra. 2. Vic khu tr tin thu tiu th c bit c thc hin khi k khai np thu tiu th c bit. Chng IV T CHC THC HIN iu 8. Hiu lc thi hnh 1. Ngh nh ny c hiu lc thi hnh t ngy 01 thng 04 nm 2009; cc quy nh v thu tiu th c bit ti Ngh nh ny p dng i vi mt hng ru, bia c hiu lc thi hnh t ngy 01 thng 01 nm 2010. 2. Ngh nh ny thay th Ngh nh s 149/2003/N-CP ngy 04 thng 12 nm 2003 v iu 1 Ngh nh s 156/2005/N-CP ngy 15 thng 12 nm 2005 ca Chnh ph, tr quy nh v thu tiu th c bit i vi mt hng ru, bia c tip tc thc hin n ht ngy 31 thng 12 nm 2009. iu 9. Hng dn thi hnh. 1. B Ti chnh hng dn thi hnh Ngh nh ny. 2. Cc B trng, Th trng c quan ngang B, Th trng c quan thuc Chnh ph, Ch tch U ban nhn dn tnh, thnh ph trc thuc Trung ng chu trch nhim thi hnh Ngh nh ny. Ni nhn:
- Ban B th Trung ng ng; - Th tng, cc Ph Th tng Chnh ph; - Cc B, c quan ngang B, c quan thuc CP; - VP BC TW v phng, chng tham nhng; - HND, UBND cc tnh, thnh ph trc thuc TW; - Vn phng TW v cc Ban ca ng; - Vn phng Ch tch nc; - Hi ng Dn tc v cc UB ca Quc hi; - Vn phng Quc hi; - To n nhn dn ti cao; - Vin Kim st nhn dn ti cao; - UB Gim st ti chnh QG; - Kim ton Nh nc; - Ngn hng Chnh sch X hi; - Ngn hng Pht trin Vit Nam; - U ban TW Mt trn T quc Vit Nam; - C quan Trung ng ca cc on th; - VPCP: BTCN, cc PCN, Cng TTT, cc V, Cc, n v trc thuc, Cng bo; - Lu: Vn th, KTTH (5b).

TM. CHNH PH TH TNG

Nguyn Tn Dng