VN PHNG QUC HI

C S D LIU LUT VIT NAM LAWDATA

PHP LNH
CA U BAN THNG V QUC HI S 38/2001/PL-UBTVQH10
N G Y 2 8 T H N G 8 N M 2 0 0 1 V P H V L P H

thng nht qun l nh nc v ph v l ph, gp phn thc y pht trin

kinh t - x hi;
Cn c vo Hin php nc Cng ho x hi ch ngha Vit Nam nm 1992;
Cn c vo Ngh quyt ca Quc hi kho X, k hp th 8 v Chng trnh xy
dng lut, php lnh nm 2001;
Php lnh ny quy nh v ph v l ph.
CHNG I
NHNG QUY NH CHUNG

iu 1
Php lnh ny quy nh thm quyn ban hnh v vic thu, np, qun l, s dng
ph, l ph do cc c quan nh nc, t chc kinh t, n v v trang nhn dn, t chc
khc v c nhn (sau y gi chung l t chc, c nhn) thc hin theo quy nh ca
php lut.

iu 2
Ph l khon tin m t chc, c nhn phi tr khi c mt t chc, c nhn
khc cung cp dch v c quy nh trong Danh mc ph ban hnh km theo Php
lnh ny.

iu 3
L ph l khon tin m t chc, c nhn phi np khi c c quan nh nc
hoc t chc c u quyn phc v cng vic qun l nh nc c quy nh trong
Danh mc l ph ban hnh km theo Php lnh ny.

iu 4
Php lnh ny khng iu chnh i vi ph bo him x hi, ph bo him y t v
cc loi ph bo him khc.

iu 5
Trng hp iu c quc t m Cng ho x hi ch ngha Vit Nam k kt
hoc tham gia c quy nh v ph, l ph khc vi Php lnh ny th p dng quy nh
ca iu c quc t .

iu 6
T chc, c nhn c thu ph, l ph bao gm:

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1- C quan thu nh nc;
2- C quan khc ca Nh nc, t chc kinh t, n v s nghip, n v v
trang nhn dn, t chc khc v c nhn cung cp dch v, thc hin cng vic m
php lut quy nh c thu ph, l ph.

iu 7
Nghim cm mi t chc, c nhn t t ra cc loi ph, l ph; sa i cc mc
thu ph, l ph c c quan c thm quyn quy nh; thu ph, l ph tri vi quy
nh ca php lut.
CHNG II
THM QUYN QUY NH V PH V L PH

iu 8
U ban thng v Quc hi ban hnh Danh mc ph v l ph km theo Php
lnh ny.

iu 9
Chnh ph c thm quyn:
1- Quy nh chi tit Danh mc ph v l ph do U ban thng v Quc hi ban
hnh;
2- Quy nh chi tit nguyn tc xc nh mc thu ph, l ph;
3- Quy nh mc thu, ch thu, np, qun l v s dng i vi mt s ph, l
ph quan trng thc hin trong c nc; giao hoc phn cp thm quyn quy nh mc
thu, ch thu, np, qun l v s dng i vi cc ph, l ph khc;
4- Trnh U ban thng v Quc hi sa i, b sung Danh mc ph v l ph.

iu 10
B Ti chnh c thm quyn:
1- Son tho cc vn bn quy phm php lut v ph v l ph trnh Chnh ph
hoc ban hnh theo thm quyn;
2- Cn c vo quy nh chi tit ca Chnh ph, quy nh mc thu c th i vi
tng loi ph, l ph; hng dn xc nh mc thu ph, l ph cho cc c quan c
phn cp quy nh mc thu;
3- Quy nh ch thu, np, qun l v s dng i vi cc ph, l ph thuc
thm quyn;
4- Hng dn thc hin ch thu, np, qun l v s dng tin ph, l ph
thu c.

iu 11
Hi ng nhn dn tnh, thnh ph trc thuc trung ng quyt nh thu ph, l ph
c phn cp do U ban nhn dn cng cp trnh theo hng dn ca B Ti chnh.
CHNG III
N G U Y N T C X C N H M C T H U , C H T H U , N P,
QUN L V S DNG PH, L PH

iu 12
Vic xc nh mc thu ph cn c vo cc nguyn tc sau y:
1- Mc thu ph i vi cc dch v do Nh nc u t phi bo m thu hi
vn trong thi gian hp l, c tnh n nhng chnh sch ca Nh nc trong tng thi
k;
2- Mc thu ph i vi cc dch v do t chc, c nhn u t vn phi bo m
thu hi vn trong thi gian hp l, ph hp vi kh nng ng gp ca ngi np.

iu 13
Mc thu l ph c n nh trc i vi tng cng vic, khng nhm mc ch
b p chi ph, ph hp vi thng l quc t; ring mc thu l ph trc b c tnh
bng t l phn trm trn gi tr ti sn trc b.

iu 14
1- Ph, l ph thu ti Vit Nam bng ng Vit Nam, tr trng hp php lut
quy nh c thu ph, l ph bng ngoi t.
2- Ph, l ph thu nc ngoi c thu bng tin ca nc s ti hoc bng
ngoi t t do chuyn i.

iu 15
T chc, c nhn thu ph, l ph phi lp v cp chng t thu cho i tng np
ph, l ph theo quy nh ca B Ti chnh.
Trng hp khng c cp chng t hoc cp chng t khng ng quy nh
th i tng np ph, l ph c quyn yu cu t chc, c nhn thu ph, l ph cp
chng t thu hoc khiu ni, t co vi c quan nh nc c thm quyn.

iu 16
T chc, c nhn thu ph, l ph phi nim yt hoc thng bo cng khai ti a
im thu v tn ph, l ph, mc thu, phng thc thu v c quan quy nh thu.

iu 17
1- Ph thu t cc dch v do Nh nc u t l khon thu thuc ngn sch nh
nc, c qun l, s dng nh sau:
a) Trng hp t chc thu c ngn sch nh nc bo m kinh ph cho
hot ng thu ph theo d ton hng nm th t chc thu phi np ton b s tin ph
thu c vo ngn sch nh nc;
b) Trng hp t chc thu khng c ngn sch nh nc bo m kinh ph
cho hot ng thu ph th t chc thu c li mt phn trong s tin ph thu c
trang tri chi ph cho vic thu ph, phn cn li phi np vo ngn sch nh nc;
c) Trng hp t chc thu c u quyn thu ph ngoi chc nng, nhim v
thng xuyn th t chc thu c li mt phn trong s tin ph thu c trang
tri chi ph cho vic thu ph, phn cn li phi np vo ngn sch nh nc.
2- Chnh ph quy nh phn ph c li v vic qun l, s dng phn ph
c li quy nh ti im b v im c khon 1 iu ny.

iu 18
Ph thu c t cc dch v khng do Nh nc u t hoc do Nh nc u t
nhng chuyn giao cho t chc, c nhn thc hin theo nguyn tc hch ton l
khon thu khng thuc ngn sch nh nc. T chc, c nhn thu ph c quyn qun
l, s dng s tin ph thu c theo quy nh ca php lut.

iu 19
1- Mi khon l ph thu c u thuc ngn sch nh nc. T chc thu l ph
phi np y , kp thi s l ph thu c vo ngn sch nh nc. Trong trng
hp u quyn thu th t chc c u quyn thu l ph c li mt phn trong s l
ph thu c trang tri chi ph cho vic thu l ph, phn cn li phi np vo ngn
sch nh nc.
2- Chnh ph quy nh phn l ph c li v vic qun l, s dng phn l
ph c li quy nh ti khon 1 iu ny.

iu 20
Ph, l ph np vo ngn sch nh nc c phn chia cho cc cp ngn sch v
c qun l, s dng theo quy nh ca Lut ngn sch nh nc.

iu 21
Chnh ph quy nh vic min, gim ph, l ph trong nhng trng hp cn thit.
CHNG IV
TI CHNH, K TON

iu 22
T chc, c nhn thu ph, l ph phi thc hin ch k ton; nh k bo co
quyt ton thu, np, s dng ph, l ph; thc hin ch cng khai ti chnh theo quy
nh ca php lut.

iu 23
T chc, c nhn thu cc loi ph, l ph khc nhau phi hch ton ring tng loi
ph, l ph.

iu 24
Ph, l ph thuc ngn sch nh nc khng phi chu thu.

iu 25
Ph khng thuc ngn sch nh nc do cc t chc, c nhn thu theo quy nh
ti iu 18 ca Php lnh ny phi chu thu theo quy nh ca php lut.
CHNG V
TRCH NHIM CA CC C QUAN NH NC
V QUN L PH V L PH

iu 26
1- Chnh ph thng nht qun l nh nc v ph v l ph.
2- B Ti chnh gip Chnh ph thc hin thng nht qun l nh nc v ph v
l ph.
3- Trong phm vi nhim v, quyn hn ca mnh, B Ti chnh c trch nhim:
a) T chc thc hin Php lnh ph v l ph;
b) Theo di, kim tra hot ng thu, qun l, s dng ph, l ph;
c) Thc hin thanh tra ti chnh theo thm quyn i vi cc t chc, c nhn thu
ph, l ph;
d) Xt, gii quyt khiu ni, t co v x l vi phm php lut v ph v l ph;
) Bi b, nh ch thi hnh cc khon ph, l ph theo thm quyn.

iu 27
Cc b, c quan ngang b, c quan thuc Chnh ph c trch nhim:
1- Phi hp vi B Ti chnh trong vic ch o, hng dn, t chc thc hin
Php lnh ph v l ph thuc ngnh, lnh vc ph trch;
2- Phi hp vi B Ti chnh kim tra, theo di tnh hnh thc hin vic thu, np,
qun l, s dng ph, l ph thuc ngnh, lnh vc ph trch;

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3- Bo co tnh hnh thc hin vic thu, np, qun l, s dng ph, l ph thuc
ngnh, lnh vc ph trch theo quy nh ca php lut;
4- xut vi Chnh ph v nhng hot ng cn thu ph, l ph; kin ngh vi
Chnh ph hoc B Ti chnh v mc thu i vi tng loi ph, l ph.

iu 28
Trong phm vi nhim v, quyn hn ca mnh, y ban nhn dn cc cp thc hin
qun l nh nc v ph v l ph a phng, c trch nhim:
1- T chc thc hin v bo co tnh hnh thc hin thu ph, l ph a phng
vi c quan nh nc cp trn c thm quyn v Hi ng nhn dn cng cp;
2- Thc hin thanh tra, kim tra vic chp hnh cc quy nh php lut v ph v
l ph trong phm vi a phng;
3- X l hoc ngh c quan nh nc c thm quyn x l cc vi phm php
lut v ph, l ph.
CHNG VI
GII QUYT KHIU NI, T CO

iu 29
T chc c quyn khiu ni, c nhn c quyn khiu ni, t co vi c quan nh
nc c thm quyn v nhng hnh vi vi phm php lut v ph v l ph.

iu 30
1- T chc, c nhn np ph, l ph khng ng vi quyt nh thu ph, l ph
c quyn gi n khiu ni n t chc, c nhn thu ph, l ph trong thi hn 30 ngy,
k t ngy np ph, l ph. Trong thi gian ch gii quyt khiu ni, ngi khiu ni
phi thc hin quyt nh thu ph, l ph.
2- Trong thi hn 15 ngy, k t ngy nhn c n khiu ni, t chc, c nhn
thu ph, l ph phi gii quyt v tr li cho ngi khiu ni bng vn bn; nu v vic
khng thuc thm quyn gii quyt ca mnh th phi chuyn n khiu ni hoc bo
co c quan c thm quyn gii quyt v thng bo cho ngi khiu ni bit trong thi
hn 10 ngy, k t ngy nhn c n khiu ni.
3- Trng hp qu thi hn quy nh ti khon 2 iu ny m khiu ni khng
c gii quyt hoc ngi khiu ni khng ng vi quyt nh gii quyt khiu ni
th c quyn tip tc khiu ni vi c quan nh nc c thm quyn theo quy nh ca
Chnh ph hoc khi kin ti To n.

iu 31
Quyt nh gii quyt khiu ni v ph, l ph ca B trng B Ti chnh l
quyt nh cui cng.

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CHNG VII
KH EN THNG V X L VI PHM

iu 32
T chc, c nhn c thnh tch trong vic thi hnh Php lnh ph v l ph th
c khen thng theo quy nh ca php lut.

iu 33
T chc, c nhn khng np hoc np khng s tin ph, l ph th khng
c phc v cng vic, dch v hoc b x l theo quy nh ca php lut.

iu 34
1- Ngi no khng thc hin ng nhng quy nh v vic ban hnh, t chc
thc hin, qun l v s dng ph, l ph th tu theo tnh cht, mc vi phm m b
x l hnh chnh hoc b truy cu trch nhim hnh s; nu gy thit hi th phi bi
thng theo quy nh ca php lut.
2- T chc, c nhn thu ph, l ph khng ng quy nh ca php lut v ph v
l ph th b x l theo quy nh ca php lut; s tin thu sai phi c tr li cho
i tng np ph, l ph; trng hp khng xc nh c i tng np ph, l ph
th s tin thu sai phi np vo ngn sch nh nc.
CHNG VIII
IU KHON THI HNH

iu 35
Php lnh ny c hiu lc thi hnh k t ngy 01 thng 01 nm 2002.
Nhng quy nh trc y tri vi Php lnh ny u bi b.

iu 36
Chnh ph quy nh chi tit v hng dn thi hnh Php lnh ny.

U BAN THNG V QUC

HI

cng ho x hi ch ngha Vit Nam

c lp - T do - Hnh phc

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d a n h m c p h , l p h

(Ban hnh km theo Php lnh s : 38/2001/PL-UBTVQH10

ngy 28 thng 8 nm 2001 ca U ban thng v Quc hi)

a - d a n h m c p h

I - Ph thuc lnh vc nng nghip, lm nghip, thu sn

1. Thu li ph.
2. Ph kim dch ng vt, thc vt.
3. Ph kim nghim cht lng ng vt, thc vt.
4. Ph kim tra v sinh th y.
5. Ph bo v ngun li thu sn.
6. Ph kim nghim thuc dng cho ng vt, thc vt.
II- Ph thuc lnh vc cng nghip, xy dng
1. Ph kim nghim cht lng sn phm, hng ho, thit b, vt t, nguyn
vt liu.
2. Ph xy dng.
3. Ph o c, lp bn a chnh.
4. Ph thm nh cp quyn s dng t.
III- Ph thuc lnh vc thng mi, u t
1. Ph chng nhn xut x hng ho (C/O).
2. Ph ch.
3. Ph thm nh i vi kinh doanh thng mi c iu kin.
4. Ph thm nh h s mua bn tu, thuyn, tu bay.
5. Ph thm nh u t.
6. Ph u thu, u gi.
7. Ph thm nh kt qu u thu.
8. Ph gim nh hng ho xut khu, nhp khu.
IV- Ph thuc lnh vc giao thng vn ti
1. Ph s dng ng b.
2. Ph s dng ng thu ni a.
3. Ph s dng ng bin.
4. Ph qua cu.
5. Ph qua , qua ph.
6. Ph s dng cng, nh ga.
7. Ph neo, u.
8. Ph bo m hng hi.
9. Ph hoa tiu, dn ng.
10. Ph trng ti tu, thuyn cp cng.

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11. Ph lung, lch.

12. Ph s dng l ng, bn, bi, mt nc.
13. Ph kim nh phng tin vn ti, phng tin nh bt thu sn.
V- Ph thuc lnh vc thng tin, lin lc
1. Ph s dng v bo v tn s v tuyn in.
2. Ph cp tn min a ch s dng Internet
3. Ph khai thc v s dng ti liu do Nh nc qun l.
4. Ph thm nh iu kin hot ng bu chnh vin thng.
VI - Ph thuc lnh vc an ninh, trt t, an ton x hi
1. Ph kim nh k thut my mc, thit b, vt t v cc cht c yu
cu nghim ngt v an ton.
2. Ph an ninh, trt t, an ton x hi.
3. Ph xc minh giy t, ti liu.
4. Ph trng gi xe.
VII - Ph thuc lnh vc vn ho, x hi
1. Ph gim nh di vt, c vt, bo vt quc gia.
2. Ph tham quan.
3. Ph thm nh vn ho phm.
4. Ph gii thiu vic lm.
VIII - Ph thuc lnh vc gio dc v o to
1. Hc ph.
2. Ph d thi, d tuyn.
IX- Ph thuc lnh vc y t
1. Vin ph.
2. Ph phng, chng dch bnh.
3. Ph gim nh y khoa.
4. Ph kim nghim mu thuc, nguyn liu lm thuc, thuc.
5. Ph kim dch y t.
6. Ph kim nghim trang thit b y t.
7. Ph kim tra, kim nghim v sinh an ton thc phm.
8. Ph thm nh tiu chun v iu kin hnh ngh y, dc.
X - Ph thuc lnh vc khoa hc, cng ngh v mi trng
1. Ph bo v mi trng.
2. Ph thm nh bo co nh gi tc ng mi trng.
3. Ph v sinh.
4. Ph phng, chng thin tai.
5. Ph s hu cng nghip.
6. Ph cp m s, m vch.
7. Ph s dng dch v an ton bc x.
8. Ph thm nh an ton bc x.
9. Ph thm nh iu kin hot ng khoa hc v cng ngh.
10. Ph thm nh hp ng chuyn giao cng ngh.
11. Ph kim nh phng tin o lng.
XI - Ph thuc lnh vc ti chnh, ngn hng, hi quan
1. Ph cung cp thng tin v ti chnh doanh nghip.
2. Ph bo lnh, thanh ton khi c c quan, t chc cp dch v bo
lnh, thanh ton.

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3.
4.
5.
1.
2.
3.
4.

Ph s dng thit b, c s h tng chng khon.

Ph hot ng chng khon.
Ph nim phong, kp ch, lu kho Hi quan.
XII- Ph thuc lnh vc t php
n ph.
Ph gim nh t php.
Ph cung cp thng tin v giao dch bo m.
Ph thuc lnh vc php lut v dch v php l khc.
b - d a n h m c l p h

I - L ph qun l nh nc lin quan n quyn v ngha v ca cng dn

1.
2.
3.
4.
5.
6.
7.

L ph quc tch.
L ph h tch, h khu.
L ph cp h chiu, th thc xut cnh, nhp cnh.
L ph p dng ti c quan i din ngoi giao, c quan lnh s Vit
Nam nc ngoi.
L ph to n.
L ph cp giy php lao ng cho ngi nc ngoi lm vic ti
Vit Nam.
L ph cp phiu l lch t php.

II - L ph qun l nh nc lin quan n quyn s hu, quyn s dng ti

sn

1.
2.
3.
4.
5.
6.
7.
8.

L ph trc b.
L ph a chnh.
L ph ng k giao dch bo m.
L ph bo h quyn tc gi.
L ph bo h quyn s hu cng nghip.
L ph cp giy php xy dng.
L ph qun l phng tin giao thng.
L ph cp bin s nh.
III- L ph qun l nh nc lin quan n sn xut, kinh doanh

1.
2.
3.
4.
5.
6.
7.
8.

L ph cp giy chng nhn ng k kinh doanh, cung cp thng tin

v ng k kinh doanh.
L ph cp giy php hnh ngh theo quy nh ca php lut.
L ph t chi nhnh, vn phng i din ca cc t chc kinh t
nc ngoi ti Vit Nam.
L ph cp giy chng nhn iu kin kinh doanh dch v bo
v.
L ph cp giy chng nhn iu kin hot ng trn cc loi
phng tin.
L ph cp giy php s dng thit b, phng tin, phng tin n,
cht n, v kh, kh ti theo quy nh ca php lut.
L ph cp giy chng nhn bo m cht lng, an ton k thut
i vi my mc, thit b, phng tin v cc cht c yu cu nghim
ngt v an ton.
L ph cp giy php lp t cc cng trnh ngm.

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9. L ph cp hn ngch, giy php xut khu, nhp khu.

10. L ph cp giy php vn chuyn c bit i vi ng vt, thc vt
rng qu him.
11. L ph qun l cht lng bu in.
12. L ph cp php s dng kho s trong nh s mng, thu bao lin
lc trong vin thng.
13. L ph cp v dn tem kim sot bng, a c chng trnh.
14. L ph cp giy php s dng ngun nc.
15. L ph cp giy php x nc thi vo ngun nc.
16. L ph cp giy chng nhn cht lng sn phm, hng ho.
17. L ph cp giy php hot ng chng khon.
18. L ph c quyn trong mt s ngnh, ngh.
IV - L ph qun l nh nc c bit v ch quyn quc gia

1.
2.
3.

L ph ra vo cng.
L ph bay qua vng tri, i qua vng t, vng bin.
L ph hoa hng ch k.
V - L ph qun l nh nc trong cc lnh vc khc

1.
2.
3.
4.
5.
6.

L ph cp giy php s dng con du.

L ph Hi quan.
L ph cp giy ng k ngun phng x, my pht bc x.
L ph cp vn bng, chng ch.
L ph chng thc.
L ph cng chng.