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NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 07/2023/TT-BTCH? N?i, ng?y 02 th?ng 02 nm 2023?TH?NG T?QUY ?NH M?C THU, CH? ? THU, N?P, QU?N L? V? S? D?NG PH? TH?M ?NH PH??NG ?N C?I T?O, PH?C H?I M?I TR??NG DO C? QUAN TRUNG ??NG TH?C HI?N TH?M ?NHCn c? Lu?t Ph? v? l? ph? ng?y 25 th?ng 11 nm 2015;Cn c? Lu?t Kho?ng s?n ng?y 17 th?ng 11 nm 2010;Cn c? Lu?t Ng?n s?ch nh? n??c ng?y 25 th?ng 6 nm 2015;Cn c? Lu?t B?o v? m?i tr??ng ng?y 17 th?ng 11 nm 2020;Cn c? Ngh? ?nh s? 120/2016/N-CP ng?y 23 th?ng 8 nm 2016 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t Ph? v? l? ph?;Cn c? Ngh? ?nh s? 126/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t Qu?n l? thu?; Ngh? ?nh s? 91/2022/N-CP ng?y 30 th?ng 10 nm 2022 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 126/2020/N-CP;Cn c? Ngh? ?nh s? 08/2022/N-CP ng?y 10 th?ng 01 nm 2022 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t B?o v? m?i tr??ng;Cn c? Ngh? ?nh s? 87/2017/N-CP ng?y 26 th?ng 7 nm 2017 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a V? tr??ng V? Ch?nh s?ch thu?;B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? quy ?nh m?c thu, ch? ? thu, n?p, qu?n l? v? s? d?ng ph? th?m ?nh ph??ng ?n c?i t?o, ph?c h?i m?i tr??ng do c? quan trung ??ng th?c hi?n th?m ?nh.i?u 1. Ph?m vi i?u ch?nh v? ?i t??ng ?p d?ng1. Th?ng t? n?y quy ?nh m?c thu, ch? ? thu, n?p, qu?n l? v? s? d?ng ph? th?m ?nh ph??ng ?n c?i t?o, ph?c h?i m?i tr??ng do c? quan trung ??ng th?c hi?n th?m ?nh, theo quy ?nh t?i i?u 36 Ngh? ?nh s? 08/2022/N-CP ng?y 10 th?ng 01 nm 2022 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t B?o v? m?i tr??ng.2. Th?ng t? n?y ?p d?ng ?i v?i ng??i n?p ph?; t? ch?c thu ph?; t? ch?c, c? nh?n kh?c li?n quan ?n thu, n?p ph? th?m ?nh ph??ng ?n c?i t?o, ph?c h?i m?i tr??ng do c? quan trung ??ng th?c hi?n th?m ?nh.i?u 2. Ng??i n?p ph? v? t? ch?c thu ph?1. Ng??i n?p ph? l? c?c t? ch?c, c? nh?n ? ngh? c? quan c? th?m quy?n ? trung ??ng th?c hi?n th?m ?nh ph??ng ?n c?i t?o, ph?c h?i m?i tr??ng.2. B? T?i nguy?n v? M?i tr??ng ho?c c? quan nh? n??c ??c B? T?i nguy?n v? M?i tr??ng giao th?m ?nh ph??ng ?n c?i t?o, ph?c h?i m?i tr??ng t? ch?c thu ph? th?m ?nh theo quy ?nh t?i Th?ng t? n?y.i?u 3. M?c thu ph?M?c thu ph? th?m ?nh ph??ng ?n c?i t?o, ph?c h?i m?i tr??ng ??c quy ?nh nh? sau:S? ttT?ng v?n ?u t? d? ?n (t? ?ng)M?c ph? (tri?u ?ng)1?n 106,02Tr?n 10 ?n 209,03Tr?n 20 ?n 5015,04Tr?n 50 ?n 10027,05Tr?n 100 ?n 20030,06Tr?n 200 ?n 50039,07Tr?n 500 ?n 1.00044,08Tr?n 1.000 ?n 1.50048,09Tr?n 1.500 ?n 2.00049,010Tr?n 2.000 ?n 3.00051,011Tr?n 3.000 ?n 5.00053,012Tr?n 5.000 ?n 7.00056,013Tr?n 7.00061,0i?u 4. K? khai, n?p ph?1. Ng??i n?p ph? th?c hi?n n?p ph? theo m?c thu quy ?nh t?i i?u 3 Th?ng t? n?y cho t? ch?c thu ph? khi n?p h? s? ? ngh? th?m ?nh ph??ng ?n c?i t?o, ph?c h?i m?i tr??ng theo h?nh th?c quy ?nh t?i Th?ng t? s? 74/2022/TT-BTC ng?y 22 th?ng 12 nm 2022 c?a B? tr??ng B? T?i ch?nh quy ?nh v? h?nh th?c, th?i h?n thu, n?p, k? khai c?c kho?n ph?, l? ph? thu?c th?m quy?n quy ?nh c?a B? T?i ch?nh.2. Ch?m nh?t l? ng?y 05 h?ng th?ng, t? ch?c thu ph? ph?i g?i s? ti?n ph? ? thu c?a th?ng tr??c v?o t?i kho?n ph? ch? n?p ng?n s?ch m? t?i Kho b?c Nh? n??c. T? ch?c thu ph? th?c hi?n k? khai, thu, n?p v? quy?t to?n ph? theo quy ?nh t?i Th?ng t? s? 74/2022/TT-BTC.i?u 5. Qu?n l? v? s? d?ng ph?1. T? ch?c thu ph? ph?i n?p 100% ti?n ph? thu ??c v?o ng?n s?ch nh? n??c. Ngu?n chi ph? trang tr?i cho ho?t ?ng th?m ?nh, thu ph? do ng?n s?ch nh? n??c b? tr? trong d? to?n c?a t? ch?c thu ph? theo ch? ?, ?nh m?c chi ng?n s?ch nh? n??c theo quy ?nh c?a ph?p lu?t.2. Tr??ng h?p t? ch?c thu ph? l? c? quan nh? n??c ??c kho?n chi ph? ho?t ?ng t? ngu?n thu ph? theo quy ?nh t?i kho?n 1 i?u 4 Ngh? ?nh s? 120/2016/N-CP ng?y 23 th?ng 8 nm 2016 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t Ph? v? l? ph? th? ??c tr?ch ? l?i 70% t?ng s? ti?n ph? thu ??c ? chi cho ho?t ?ng th?m ?nh, thu ph? v? n?p 30% t?ng s? ti?n ph? thu ??c v?o ng?n s?ch nh? n??c.a) Ti?n ph? ??c ? l?i ??c qu?n l? v? s? d?ng theo quy ?nh t?i i?u 5 Ngh? ?nh s? 120/2016/N-CP; trong ?, c?c kho?n chi kh?c li?n quan ?n th?c hi?n th?m ?nh v? thu ph?, bao g?m c?: Chi ph? ki?m tra, ?nh gi? t?i c? s?, t?i ?a i?m th?c hi?n d? ?n v? t? ch?c h?p c?a h?i ?ng th?m ?nh (chi l?y ? ki?n, b?n nh?n x?t th?m ?nh, b?o c?o th?m ?nh); m?c chi theo quy ?nh t?i Th?ng t? s? 02/2017/TT-BTC ng?y 06 th?ng 01 nm 2017 c?a B? tr??ng B? T?i ch?nh h??ng d?n qu?n l? kinh ph? s? nghi?p b?o v? m?i tr??ng.b) Sau khi quy?t to?n thu, chi ?ng ch? ?, s? ti?n ph? trong nm ??c tr?ch ? l?i ch?a chi ??c chuy?n sang nm sau ? ti?p t?c chi theo ch? ? quy ?nh; tr??ng h?p h?t 02 nm k? t? nm ??c chuy?n ngu?n, s? ti?n ph? ? ??c chuy?n ngu?n kh?ng c?n nhi?m v? chi ph?i n?p to?n b? v?o ng?n s?ch nh? n??c.i?u 6. i?u kho?n thi h?nh1. Th?ng t? n?y c? hi?u l?c thi h?nh k? t? ng?y 20 th?ng 3 nm 2023.2. Th?ng t? n?y b?i b? Th?ng t? s? 35/2017/TT-BTC ng?y 25 th?ng 4 nm 2017 c?a B? tr??ng B? T?i ch?nh quy ?nh m?c thu, ch? ? thu, n?p, qu?n l? v? s? d?ng ph? th?m ?nh ph??ng ?n c?i t?o, ph?c h?i m?i tr??ng; ph??ng ?n c?i t?o, ph?c h?i m?i tr??ng b? sung do c? quan trung ??ng th?c hi?n th?m ?nh.3. C?c n?i dung kh?c li?n quan ?n thu, n?p, qu?n l?, s? d?ng, ch?ng t? thu, c?ng khai ch? ? thu ph? th?m ?nh kh?ng quy ?nh t?i Th?ng t? n?y ??c th?c hi?n theo quy ?nh t?i c?c vn b?n: Lu?t Ph? v? l? ph?; Ngh? ?nh s? 120/2016/N-CP; Lu?t Qu?n l? thu?; Ngh? ?nh s? 126/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t Qu?n l? thu?; Ngh? ?nh s? 91/2022/N-CP ng?y 30 th?ng 10 nm 2022 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 126/2020/N-CP; Ngh? ?nh s? 11/2020/N-CP ng?y 20 th?ng 01 nm 2020 c?a Ch?nh ph? quy ?nh v? th? t?c h?nh ch?nh thu?c l)nh v?c Kho b?c Nh? n??c; Ngh? ?nh s? 123/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh v? h?a ?n, ch?ng t? v? Th?ng t? s? 78/2021/TT-BTC ng?y 17 th?ng 9 nm 2021 c?a B? tr??ng B? T?i ch?nh h??ng d?n th?c hi?n m?t s? i?u c?a Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019, Ngh? ?nh s? 123/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh v? ho? ?n, ch?ng t?.4. Trong qu? tr?nh th?c hi?n, n?u c?c vn b?n quy ph?m ph?p lu?t quy ?nh vi?n d?n t?i Th?ng t? n?y ??c s?a ?i, b? sung ho?c thay th? th? th?c hi?n theo vn b?n ??c s?a ?i, b? sung ho?c thay th? ?.5. Trong qu? tr?nh th?c hi?n, n?u c? v??ng m?c ? ngh? c?c t? ch?c, c? nh?n ph?n ?nh k?p th?i v? B? T?i ch?nh ? nghi?n c?u, h??ng d?n b? sung./.? N?i nh?n: - Ban B? th? Trung ??ng ?ng; - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?; - Vn ph?ng Trung ??ng ?ng v? c?c Ban c?a ?ng; - Vn ph?ng T?ng B? th?; - Vn ph?ng Qu?c h?i; - Vn ph?ng Ch? t?ch n??c; - Vn ph?ng Ch?nh ph?; - Vi?n Ki?m s?t Nh?n d?n t?i cao; - T?a ?n Nh?n d?n t?i cao; - Ki?m to?n Nh? n??c; - C?c B?, c? quan ngang B?, c? quan thu?c Ch?nh ph?; - HND, UBND c?c t?nh, th?nh ph? tr?c thu?c TW; - C? quan Trung ??ng c?a c?c H?i, o?n th?; - S? T?i ch?nh, KBNN c?c t?nh, th?nh ph? tr?c thu?c TW; - C?c Ki?m tra vn b?n quy ph?m ph?p lu?t, B? T? ph?p; - C?ng b?o, C?ng Th?ng tin i?n t? c?a Ch?nh ph?; - C?ng Th?ng tin i?n t? c?a B? 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