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Lu?t Nh?p c?nh, xu?t c?nh, qu? c?nh, c? tr? c?a ng??i n??c ngo?i t?i Vi?t Nam s? 47/2014/QH13 ng?y 16 th?ng 6 nm 2014;Cn c? Lu?t Ng?n s?ch nh? n??c s? 01/2002/QH11 ng?y 16 th?ng 12 nm 2002;Cn c? Ph?p l?nh Ph? v? l? ph? s? 38/2001/PL-UBTVQH 10 ng?y 28 th?ng 8 nm 2001, Ngh? ?nh s? 57/2002/N-CP ng?y 03 th?ng 6 nm 2002 v? Ngh? ?nh s? 24/2006/N-CP ng?y 06 th?ng 3 nm 2006 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 57/2002/N-CP;Cn c? Ngh? ?nh s? 136/2007/N-CP ng?y 17 th?ng 8 nm 2007 v? Ngh? ?nh s? 65/2012/N-CP ng?y 06/9/2012 c?a Ch?nh ph? s?a ?i, b? sung Ngh? ?nh s? 136/2007/N-CP c?a Ch?nh ph? v? xu?t c?nh, nh?p c?nh c?a c?ng d?n Vi?t Nam;Cn c? Ngh? ?nh s? 215/2013/N-CP ng?y 23 th?ng 12 nm 2013 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 ch? ? thu, n?p v? qu?n l? s? d?ng l? ph? c?p h? chi?u, th? th?c, gi?y t? v? nh?p c?nh, xu?t c?nh, qu? c?nh v? c? tr? t?i Vi?t Nam nh? sau:i?u 1. Ph?m vi i?u ch?nhTh?ng t? n?y quy ?nh ch? ? thu, n?p v? qu?n l? s? d?ng l? ph? c?p h? chi?u, th? th?c v? c?c lo?i gi?y t? cho ng??i Vi?t Nam v? ng??i n??c ngo?i nh?p c?nh, xu?t c?nh, qu? c?nh v? c? tr? t?i Vi?t Nam (g?i chung l? l? ph? xu?t nh?p c?nh) do c?c c? quan thu?c B? Ngo?i giao, B? C?ng an v? B? Qu?c ph?ng t? ch?c thu t?i Vi?t Nam.i?u 2. ?i t??ng n?p l? ph?C?ng d?n Vi?t Nam khi n?p h? s? ? ngh? c? quan c? th?m quy?n thu?c B? C?ng an, B? Ngo?i giao, B? Qu?c ph?ng c?p h? chi?u, gi?y t? c? li?n quan ?n vi?c c?p h? chi?u (n?u c?) v? ng??i n??c ngo?i khi ??c c?c c? quan n?y c?p th? th?c; ho?c ng??i Vi?t Nam v? ng??i n??c ngo?i khi ??c c?c c? quan n?y c?p c?c lo?i gi?y t? v? nh?p c?nh, xu?t c?nh, qu? c?nh ho?c c? tr? t?i Vi?t Nam ph?i n?p l? ph? theo quy ?nh t?i Th?ng t? n?y.i?u 3. Nh?ng tr??ng h?p ??c mi?n n?p l? ph?1. Kh?ch m?i (k? c? v? ho?c ch?ng, con) c?a ?ng, Nh? n??c, Ch?nh ph?, Qu?c h?i ho?c c?a l?nh ?o ?ng, Nh? n??c, Ch?nh ph?, Qu?c h?i m?i v?i t? c?ch c? nh?n.2. Vi?n ch?c, nh?n vi?n c?a c?c c? quan ?i di?n ngo?i giao, c? quan l?nh s? n??c ngo?i v? c? quan ?i di?n c?a t? ch?c qu?c t? t?i Vi?t Nam v? th?nh vi?n c?a gia ?nh h? (v? ho?c ch?ng v? con d??i 18 tu?i), kh?ng ph?i l? c?ng d?n Vi?t Nam v? kh?ng th??ng tr? t?i Vi?t Nam, ??c mi?n l? ph? tr?n c? s? c? i c? l?i.3. Ng??i n??c ngo?i ??c mi?n l? ph? th? th?c theo i?u ??c qu?c t? ho?c th?a thu?n qu?c t? gi?a Vi?t Nam v?i n??c ngo?i, ho?c theo nguy?n t?c c? i, c? l?i.4. Ng??i n??c ngo?i v?o Vi?t Nam ? th?c hi?n c?ng vi?c c?u tr? ho?c gi?p ? nh?n ?o cho c?c t? ch?c, c? nh?n Vi?t Nam.5. Nh?ng ng??i thu?c di?n ??c mi?n thu l? ph? theo quy?t ?nh c? th? c?a B? tr??ng B? Ngo?i giao, B? tr??ng B? C?ng an, B? tr??ng B? Qu?c ph?ng.Nh?ng tr??ng h?p ??c mi?n thu l? ph? quy ?nh tr?n ?y, c? quan thu l? ph? ph?i ?ng d?u "mi?n thu l? ph?" (GRATIS) v?o gi?y t? ? c?p.Tr??ng h?p ng??i Vi?t Nam v? ng??i n??c ngo?i ? n?p l? ph? c?p h? chi?u, gi?y t? c? li?n quan g?n li?n vi?c c?p h? chi?u v? th? th?c nh?ng kh?ng ? i?u ki?n ??c c?p nh?ng gi?y t? n?y th? c? quan thu l? ph? th?c hi?n ho?n tr? s? ti?n l? ph? ? th?c n?p khi c? th?ng b?o kh?ng ? i?u ki?n ??c c?p b?ng ngu?n ti?n thu l? ph? xu?t nh?p c?nh. Ti?n l? ph? kh?ng ??c ho?n tr? l?i n?u ??ng s? t? ch?i kh?ng nh?n k?t qu? x? l? h? s?.i?u 4. M?c thu1. M?c thu l? ph? xu?t nh?p c?nh ??c quy ?nh c? th? t?i Bi?u m?c thu l? ph? ban h?nh k?m theo Th?ng t? n?y.2. L? ph? xu?t nh?p c?nh thu b?ng Vi?t Nam ?ng. ?i v?i m?c thu quy ?nh b?ng ?la M? (USD) th? ??c thu b?ng USD ho?c thu b?ng Vi?t Nam ?ng tr?n c? s? quy ?i t? USD ra ?ng Vi?t Nam theo t? gi? mua, b?n ngo?i t? b?nh qu?n tr?n th? tr??ng ngo?i t? li?n ng?n h?ng do Ng?n h?ng nh? n??c Vi?t Nam c?ng b? t?i th?i i?m thu ti?n l? ph?.i?u 5. T? ch?c thu, n?p v? qu?n l? s? d?ng1. C? quan thu?c B? C?ng an, B? Ngo?i giao v? B? Qu?c ph?ng th?c hi?n c?p h? chi?u, th? th?c, gi?y t? v? xu?t c?nh, nh?p c?nh ho?c c? tr?, t? ch?c thu l? ph? xu?t nh?p c?nh (d??i ?y g?i chung l? c? quan thu l? ph? xu?t nh?p c?nh) theo quy ?nh:a) Ni?m y?t c?ng khai t?i n?i thu l? ph? v? ?i t??ng thu, m?c thu theo ?ng quy ?nh t?i Th?ng t? n?y. Khi thu ti?n ph?i c?p bi?n lai thu l? ph? cho ng??i n?p ti?n (bi?n lai nh?n t?i c? quan thu? ?a ph??ng n?i c? quan thu ?ng tr? s? ch?nh v? ??c qu?n l?, s? d?ng theo ch? ? hi?n h?nh).b) Thu ti?n l? ph? b?ng ti?n m?t ho?c b?ng c?c h?nh th?c thanh to?n kh?ng d?ng ti?n m?t; m? t?i kho?n t?m gi? ti?n thu l? ph? t?i Kho b?c Nh? n??c n?i ?ng tr? s? ch?nh. Tr??ng h?p th?c hi?n n?p l? ph? b?ng c?c h?nh th?c thanh to?n kh?ng d?ng ti?n m?t th? ??c m? t?i kho?n t?i ng?n h?ng th??ng m?i, t? ch?c t?n d?ng v? t? ch?c d?ch v? theo quy ?nh c?a ph?p lu?t. H?ng ng?y ho?c ch?m nh?t l? ng?y l?m vi?c k? ti?p ph?i l?p b?ng k?, g?i l? ph? ? thu ??c v?o t?i kho?n m? t?i Kho b?c Nh? n??c v? qu?n l? theo ?ng ch? ? t?i ch?nh hi?n h?nh.c) ng k?, k? khai, n?p l? ph? theo quy ?nh t?i Th?ng t? s? 156/2013/TT-BTC ng?y 06/11/2013 h??ng d?n thi h?nh m?t s? i?u c?a Lu?t Qu?n l? thu?; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Qu?n l? thu? v? Ngh? ?nh s? 83/2013/N-CP ng?y 22/7/2013 c?a Ch?nh ph?.2. C? quan thu l? ph? ??c tr?ch 30% (ba m??i ph?n trm) tr?n t?ng s? ti?n l? ph? thu ??c trong k? ? chi ph? cho c?ng vi?c thu l? ph? theo n?i dung c? th? sau:a) Chi mua ho?c in ?n h? chi?u, th? th?c v? c?c lo?i gi?y t? kh?c v? xu?t nh?p c?nh; c?c lo?i bi?u m?u li?n quan ph?c v? cho vi?c thu l? ph? xu?t nh?p c?nh.b) Chi mua vn ph?ng ph?m, c?ng t?c ph? (i l?i, l?u tr?) theo ti?u chu?n, ?nh m?c hi?n h?nh.c) Chi s?a ch?a c?ng c?, ph??ng ti?n ph?c v? cho c?ng vi?c thu l? ph?.d) Chi tr? ti?n c?ng, c?c kho?n ?ng cho lao ?ng h?p ?ng (n?u c?) theo ch? ? quy ?nh. 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