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V?2???????????6????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?2???????????T??!` ??N]AWN1... ~>?>??*?????????zzzz??????4&T??Lzzzzz&?? ?/??*?zzzzzzzzzz?zzzz?%  ??zz??z???????????????????????????? CH?NH PH? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 139/2016/N-CPH? N?i, ng?y 04 th?ng 10 nm 2016?NGH? ?NHQUY ?NH V? L? PH? M?N B?ICn c? Lu?t t? ch?c Ch?nh ph? ng?y 19 th?ng 6 nm 2015;Cn c? Lu?t ph? v? l? ph? ng?y 25 th?ng 11 nm 2015;Theo ? ngh? c?a B? tr??ng B? T?i ch?nh;Ch?nh ph? ban h?nh Ngh? ?nh quy ?nh v? l? ph? m?n b?i.i?u 1. Ph?m vi i?u ch?nhNgh? ?nh n?y quy ?nh ng??i n?p l? ph? m?n b?i; mi?n l? ph? m?n b?i; m?c thu v? khai, n?p l? ph? m?n b?i.i?u 2. Ng??i n?p l? ph? m?n b?iNg??i n?p l? ph? m?n b?i l? t? ch?c, c? nh?n ho?t ?ng s?n xu?t, kinh doanh h?ng h?a, d?ch v?, tr? tr??ng h?p quy ?nh t?i i?u 3 Ngh? ?nh n?y, bao g?m:1. Doanh nghi?p ??c th?nh l?p theo quy ?nh c?a ph?p lu?t.2. T? ch?c ??c th?nh l?p theo Lu?t h?p t?c x?.3. ?n v? s? nghi?p ??c th?nh l?p theo quy ?nh c?a ph?p lu?t.4. T? ch?c kinh t? c?a t? ch?c ch?nh tr?, t? ch?c ch?nh tr? - x? h?i, t? ch?c x? h?i, t? ch?c x? h?i - ngh? nghi?p, ?n v? vi trang nh?n d?n.5. T? ch?c kh?c ho?t ?ng s?n xu?t, kinh doanh.6. Chi nh?nh, vn ph?ng ?i di?n v? ?a i?m kinh doanh c?a c?c t? ch?c quy ?nh t?i c?c kho?n 1, 2, 3, 4 v? 5 i?u n?y (n?u c?).7. C? nh?n, nh?m c? nh?n, h? gia ?nh ho?t ?ng s?n xu?t, kinh doanh.i?u 3. Mi?n l? ph? m?n b?iC?c tr??ng h?p ??c mi?n l? ph? m?n b?i, g?m:1. C? nh?n, nh?m c? nh?n, h? gia ?nh ho?t ?ng s?n xu?t, kinh doanh c? doanh thu h?ng nm t? 100 tri?u ?ng tr? xu?ng.2. C? nh?n, nh?m c? nh?n, h? gia ?nh ho?t ?ng s?n xu?t, kinh doanh kh?ng th??ng xuy?n; kh?ng c? ?a i?m c? ?nh theo h??ng d?n c?a B? T?i ch?nh.3. C? nh?n, nh?m c? nh?n, h? gia ?nh s?n xu?t mu?i.4. T? ch?c, c? nh?n, nh?m c? nh?n, h? gia ?nh nu?i tr?ng, ?nh b?t th?y, h?i s?n v? d?ch v? h?u c?n ngh? c?.5. i?m b?u i?n vn h?a x?; c? quan b?o ch? (b?o in, b?o n?i, b?o h?nh, b?o i?n t?).6. Chi nh?nh, vn ph?ng ?i di?n, ?a i?m kinh doanh c?a h?p t?c x? ho?t ?ng d?ch v? k? thu?t tr?c ti?p ph?c v? s?n xu?t n?ng nghi?p.7. Qu? t?n d?ng nh?n d?n x?; h?p t?c x? chuy?n kinh doanh d?ch v? ph?c v? s?n xu?t n?ng nghi?p; chi nh?nh, vn ph?ng ?i di?n, ?a i?m kinh doanh c?a h?p t?c x? v? c?a doanh nghi?p t? nh?n kinh doanh t?i ?a b?n mi?n n?i. ?a b?n mi?n n?i ??c x?c ?nh theo quy ?nh c?a ?y ban D?n t?c.i?u 4. M?c thu l? ph? m?n b?i1. M?c thu l? ph? m?n b?i ?i v?i t? ch?c ho?t ?ng s?n xu?t, kinh doanh h?ng h?a, d?ch v? nh? sau:a) T? ch?c c? v?n i?u l? ho?c v?n ?u t? tr?n 10 t? ?ng: 3.000.000 ?ng/nm;b) T? ch?c c? v?n i?u l? ho?c v?n ?u t? t? 10 t? ?ng tr? xu?ng: 2.000.000 ?ng/nm;c) Chi nh?nh, vn ph?ng ?i di?n, ?a i?m kinh doanh, ?n v? s? nghi?p, t? ch?c kinh t? kh?c: 1.000.000 ?ng/nm.M?c thu l? ph? m?n b?i ?i v?i t? ch?c quy ?nh t?i i?m a v? i?m b kho?n n?y cn c? v?o v?n i?u l? ghi trong gi?y ch?ng nh?n ng k? kinh doanh; tr??ng h?p kh?ng c? v?n i?u l? th? cn c? v?o v?n ?u t? ghi trong gi?y ch?ng nh?n ng k? ?u t?.2. M?c thu l? ph? m?n b?i ?i v?i c? nh?n, h? gia ?nh ho?t ?ng s?n xu?t, kinh doanh h?ng h?a, d?ch v? nh? sau:a) C? nh?n, nh?m c? nh?n, h? gia ?nh c? doanh thu tr?n 500 tri?u ?ng/nm: 1.000.000 ?ng/nm;b) C? nh?n, nh?m c? nh?n, h? gia ?nh c? doanh thu tr?n 300 ?n 500 tri?u ?ng/nm: 500.000 ?ng/nm;c) C? nh?n, nh?m c? nh?n, h? gia ?nh c? doanh thu tr?n 100 ?n 300 tri?u ?ng/nm: 300.000 ?ng/nm.3. T? ch?c, c? nh?n, nh?m c? nh?n, h? gia ?nh s?n xu?t, kinh doanh ho?c m?i th?nh l?p, ??c c?p ng k? thu? v? m? s? thu?, m? s? doanh nghi?p trong th?i gian c?a 6 th?ng ?u nm th? n?p m?c l? ph? m?n b?i c? nm; n?u th?nh l?p, ??c c?p ng k? thu? v? m? s? thu?, m? s? doanh nghi?p trong th?i gian 6 th?ng cu?i nm th? n?p 50% m?c l? ph? m?n b?i c? nm.T? ch?c, c? nh?n, nh?m c? nh?n, h? gia ?nh s?n xu?t, kinh doanh nh?ng kh?ng k? khai l? ph? m?n b?i th? ph?i n?p m?c l? ph? m?n b?i c? nm, kh?ng ph?n bi?t th?i i?m ph?t hi?n l? c?a 6 th?ng ?u nm hay 6 th?ng cu?i nm.4. T? ch?c quy ?nh t?i c?c i?m a, b kho?n 1 i?u n?y c? thay ?i v?n i?u l? ho?c v?n ?u t? th? cn c? ? x?c ?nh m?c thu l? ph? m?n b?i l? v?n i?u l? ho?c v?n ?u t? c?a nm tr??c li?n k? nm t?nh l? ph? m?n b?i.Tr??ng h?p v?n i?u l? ho?c v?n ?u t? ??c ghi trong gi?y ch?ng nh?n ng k? kinh doanh ho?c gi?y ch?ng nh?n ng k? ?u t? b?ng ngo?i t? th? quy ?i ra ti?n ?ng Vi?t Nam ? l?m cn c? x?c ?nh m?c l? ph? m?n b?i theo t? gi? mua v?o c?a ng?n h?ng th??ng m?i, t? ch?c t?n d?ng n?i ng??i n?p l? ph? m?n b?i m? t?i kho?n t?i th?i i?m ng??i n?p l? ph? m?n b?i n?p ti?n v?o ng?n s?ch nh? n??c.5. C? nh?n, nh?m c? nh?n, h? gia ?nh quy ?nh t?i kho?n 2 i?u n?y c? thay ?i doanh thu th? cn c? ? x?c ?nh m?c thu l? ph? m?n b?i l? doanh thu c?a nm tr??c li?n k? nm t?nh l? ph? m?n b?i.i?u 5. Khai, n?p l? ph? m?n b?i1. Khai l? ph? m?n b?i ??c th?c hi?n nh? sau:a) Khai l? ph? m?n b?i m?t l?n khi ng??i n?p l? ph? m?i ra ho?t ?ng kinh doanh, ch?m nh?t l? ng?y cu?i c?ng c?a th?ng b?t ?u ho?t ?ng s?n xu?t kinh doanh;b) Tr??ng h?p ng??i n?p l? ph? m?i th?nh l?p c? s? kinh doanh nh?ng ch?a ho?t ?ng s?n xu?t kinh doanh th? ph?i khai l? ph? m?n b?i trong th?i h?n 30 ng?y, k? t? ng?y ??c c?p gi?y ch?ng nh?n ng k? kinh doanh ho?c ng?y c?p gi?y ch?ng nh?n ng k? ?u t? v? ng k? thu?.2. H? s? khai l? ph? m?n b?i l? T? khai l? ph? m?n b?i theo m?u ban h?nh k?m theo Ngh? ?nh n?y.3. Ng??i n?p l? ph? m?n b?i n?p H? s? khai l? ph? m?n b?i cho c? quan thu? qu?n l? tr?c ti?p.a) Tr??ng h?p ng??i n?p l? ph? c? ?n v? ph? thu?c (chi nh?nh, vn ph?ng ?i di?n, ?a i?m kinh doanh) kinh doanh ? c?ng ?a ph??ng c?p t?nh th? ng??i n?p l? ph? th?c hi?n n?p H? s? khai l? ph? m?n b?i c?a c?c ?n v? ph? thu?c ? cho c? quan thu? qu?n l? tr?c ti?p c?a ng??i n?p l? ph?;b) Tr??ng h?p ng??i n?p l? ph? c? ?n v? ph? thu?c (chi nh?nh, vn ph?ng ?i di?n, ?a i?m kinh doanh) kinh doanh ? kh?c ?a ph??ng c?p t?nh n?i ng??i n?p l? ph? c? tr? s? ch?nh th? ?n v? ph? thu?c th?c hi?n n?p H? s? khai l? ph? m?n b?i c?a ?n v? ph? thu?c cho c? quan thu? qu?n l? tr?c ti?p ?n v? ph? thu?c.4. Th?i h?n n?p l? ph? m?n b?i ch?m nh?t l? ng?y 30 th?ng 01 h?ng nm. Tr??ng h?p ng??i n?p l? ph? m?i ra ho?t ?ng s?n xu?t kinh doanh ho?c m?i th?nh l?p c? s? s?n xu?t kinh doanh th? th?i h?n n?p l? ph? m?n b?i ch?m nh?t l? ng?y cu?i c?ng c?a th?i h?n n?p h? s? khai l? ph?.5. L? ph? m?n b?i thu ??c ph?i n?p 100% v?o ng?n s?ch nh? n??c theo quy ?nh c?a ph?p lu?t.i?u 6. Hi?u l?c thi h?nh.1. Ngh? ?nh n?y c? hi?u l?c thi h?nh t? ng?y 01 th?ng 01 nm 2017.2. Tr??ng h?p ng??i n?p thu? m?n b?i ang ho?t ?ng kinh doanh ? khai, n?p thu? m?n b?i tr??c ng?y 01 th?ng 01 nm 2017 th? kh?ng ph?i n?p h? s? khai l? ph? m?n b?i cho c?c nm ti?p theo n?u kh?ng c? thay ?i c?c y?u t? l?m cn c? x?c ?nh m?c thu l? ph? m?n b?i ph?i n?p.Cn c? v?o v?n ho?c doanh thu v? m?c l? ph? m?n b?i, c? quan thu? r? so?t v? l?p b? l? ph? m?n b?i, th?ng b?o l? ph? m?n b?i ph?i n?p cho t? ch?c, c? nh?n, nh?m c? nh?n, h? gia ?nh v? tri?n khai qu?n l? thu l? ph? m?n b?i theo quy ?nh c?a Ngh? ?nh n?y.3. K? t? ng?y Ngh? ?nh n?y c? hi?u l?c thi h?nh, Ngh? ?nh s? 75/2002/N-CP ng?y 30 th?ng 8 nm 2002 c?a Ch?nh ph? v? vi?c i?u ch?nh m?c thu? m?n b?i v? i?u 18 Ngh? ?nh s? 83/2013/N-CP ng?y 22 th?ng 7 nm 2013 c?a Ch?nh ph? quy ?nh chi ti?t thi h?nh m?t s? i?u c?a Lu?t qu?n l? thu? v? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t qu?n l? thu? h?t hi?u l?c thi h?nh.i?u 7. Tr?ch nhi?m thi h?nh1. B? T?i ch?nh h??ng d?n th?c hi?n c?c i?u 2, 3, 4 v? 5 Ngh? ?nh n?y.2. C?c B? tr??ng, Th? tr??ng c? quan ngang b?, Th? tr??ng c? quan thu?c Ch?nh ph?, Ch? t?ch ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng v? c?c ?i t??ng ?p d?ng c?a Ngh? ?nh ch?u tr?ch nhi?m thi h?nh Ngh? ?nh n?y./.??N?i nh?n: - Ban B? th? Trung ??ng ?ng; - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?; - 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 trung ??ng; - Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng; - Vn ph?ng T?ng B? th?; - Vn ph?ng Ch? t?ch n??c; - H?i ?ng d?n t?c v? c?c ?y ban c?a Qu?c h?i; - Vn ph?ng Qu?c h?i; - T?a ?n nh?n d?n t?i cao; - Vi?n ki?m s?t nh?n d?n t?i cao; - Ki?m to?n nh? n??c; - ?y ban Gi?m s?t t?i ch?nh Qu?c gia; - Ng?n h?ng Ch?nh s?ch x? h?i; - Ng?n h?ng Ph?t tri?n Vi?t Nam; - ?y ban trung ??ng M?t tr?n T? qu?c Vi?t Nam; - C? quan trung ??ng c?a c?c o?n th?; - Ban Ch? ?o ?i m?i v? Ph?t tri?n doanh nghi?p; - Ph?ng Th??ng m?i v? C?ng nghi?p Vi?t Nam; - Hi?p h?i doanh nghi?p nh? v? v?a Vi?t Nam; - VPCP: BTCN, c?c PCN, Tr? l? TTg, TG C?ng TTT, c?c V?, C?c, ?n v? tr?c thu?c, C?ng b?o; - L?u: VT, KTTH (3b).TM. CH?NH PH? TH? T??NG Nguy?n Xu?n Ph?c?PH? L?C(K?m theo Ngh? ?nh s? 139/2016/N-CP ng?y 04 th?ng 10 nm 2016 c?a Ch?nh ph?)C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------?T? KHAI L? PH? M?N B?I[01] K? t?nh l? ph?: nm& & & & & & ?[02] L?n ?u ?%[03] B? sung l?n th??%[04] Ng??i n?p l? ph?: ................................................................................................... [05] M? s? thu?: ................................................................................................................ [06] ?a ch?: ...................................................................................................................... [07] Qu?n/huy?n:& & & & & & & & & [08] T?nh/Th?nh ph?: .......................................... [09] i?n tho?i:& & & & & & & & & [10] Fax: & & & & & & & & [11] Email: ................. [12] ?i l? thu? (n?u c?): ............................................................................................... [13] M? s? thu?: ................................................................................................................ 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