??ࡱ?>?? ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ???cbjbj???? *??????(??????????????????????,4???NNNNN)d?D?$)++++++$??l:O-??))??O??NN?|?????N?N)??)???N??????j,?????????0????????? ????????OO???????????????????????????????????????????????????????????????????????????????????????? ?: QU?C H?I --------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------Lu?t s?: 106/2016/QH13H? N?i, ng?y 06 th?ng 4 nm 2016?LU?TS?A ?I, B? SUNG M?T S? I?U C?A LU?T THU? GI? TR? GIA TNG, LU?T THU? TI?U TH? ?C BI?T V? LU?T QU?N L? THU?Cn c? Hi?n ph?p n??c C?ng h?a x? h?i ch? ngh)a Vi?t Nam;Qu?c h?i ban h?nh Lu?#t s? a ? i, b?  sung m?#t s? i?u cu a Lu?t thu? gi? tr? gia tng s? 13/2008/QH12 ? ??c s?a ?i, b? sung m?t s? i?u theo Lu?t s? 31/2013/QH13, Lu?t thu? ti?u th? ?c bi?t s? 27/2008/QH12 ? ??c s?a ?i, b? sung m?t s? i?u theo Lu?t s? 70/2014/QH13, Lu?t qu?n l? thu? s? 78/2006/QH11 ? ??c s?a ?i, b? sung m?t s? i?u theo Lu?t s? 21/2012/QH13 v? Lu?t s? 71/2014/QH13.i?u 1S?a ?i, b? sung m?t s? i?u c?a Lu?t thu? gi? tr? gia tng s? 13/2008/QH12 ? ??c s?a ?i, b? sung m?t s? i?u theo Lu?t s? 31/2013/QH13:1. C?c Kho?n 1, 9 v? 23 i?u 5 ??c s?a ?i, b? sung nh? sau: 1. S?n ph?m tr?ng tr?t, chn nu?i, th?y s?n nu?i tr?ng, ?nh b?t ch?a ch? bi?n th?nh c?c s?n ph?m kh?c ho?c ch? qua s? ch? th?ng th??ng c?a t? ch?c, c? nh?n t? s?n xu?t, ?nh b?t b?n ra v? ? kh?u nh?p kh?u.Doanh nghi?p, h?p t?c x? mua s?n ph?m tr?ng tr?t, chn nu?i, th?y s?n nu?i tr?ng, ?nh b?t ch?a ch? bi?n th?nh c?c s?n ph?m kh?c ho?c ch? qua s? ch? th?ng th??ng b?n cho doanh nghi?p, h?p t?c x? kh?c th? kh?ng ph?i k? khai, t?nh n?p thu? gi? tr? gia tng nh?ng ??c kh?u tr? thu? gi? tr? gia tng ?u v?o.  9. Di#ch vu# y t?, di#ch vu# thu y, bao g?m di#ch vu# kham b?#nh, ch?a b?#nh, phong b?#nh cho ng??i va v?#t nu?i; di#ch vu# chm soc ng??i cao tu? i, ng??i khuy?t t?#t.  23. S?n ph?m xu?t kh?u l? t?i nguy?n, kho?ng s?n khai th?c ch?a ch? bi?n th?nh s?n ph?m kh?c; s?n ph?m xu?t kh?u l? h?ng h?a ??c ch? bi?n t? t?i nguy?n, kho?ng s?n c? t? ng tri# gia tai nguy?n, khoang sa n c?#ng v?i chi phi nng l??#ng chi?m t? 51% gia thanh s?n ph?m tr? l?n. 2. i?m g Kho?n 1 i?u 8 ??c s?a ?i, b? sung nh? sau: g) S?n ph?m xu?t kh?u quy ?nh t?i Kho?n 23 i?u 5 c?a Lu?t n?y.H?ng h?a, d?ch v? xu?t kh?u l? h?ng h?a, d?ch v? ??c ti?u d?ng ? ngo?i Vi?t Nam, trong khu phi thu? quan; h?ng h?a, d?ch v? cung c?p cho kh?ch h?ng n??c ngo?i theo quy ?nh c?a Ch?nh ph?. 3. Kho?n 1 v? Kho?n 2 i?u 13 ??c s?a ?i, b? sung nh? sau: 1. C? s? kinh doanh n?p thu? gi? tr? gia tng theo ph??ng ph?p kh?u tr? thu? n?u c? s? thu? gi? tr? gia tng ?u v?o ch?a ??c kh?u tr? h?t trong th?ng ho?c trong qu? th? ??c kh?u tr? v?o k? ti?p theo.Tr??ng h?p c? s? kinh doanh ? ng k? n?p thu? gi? tr? gia tng theo ph??ng ph?p kh?u tr? c? d? ?n ?u t? m?i, ang trong giai o?n ?u t? c? s? thu? gi? tr? gia tng c?a h?ng h?a, d?ch v? mua v?o s? d?ng cho ?u t? m? ch?a ??c kh?u tr? v? c? s? thu? c?n l?i t? ba trm tri?u ?ng tr? l?n th? ??c ho?n thu? gi? tr? gia tng.C? s? kinh doanh kh?ng ??c ho?n thu? gi? tr? gia tng m? ??c k?t chuy?n s? thu? ch?a ??c kh?u tr? c?a d? ?n ?u t? theo quy ?nh c?a ph?p lu?t v? ?u t? sang k? ti?p theo ?i v?i c?c tr??ng h?p:a) D? ?n ?u t? c?a c? s? kinh doanh kh?ng g?p ? s? v?n i?u l? nh? ? ng k?; kinh doanh ng?nh, ngh? ?u t? kinh doanh c? i?u ki?n khi ch?a ? c?c i?u ki?n kinh doanh theo quy ?nh c?a Lu?t ?u t? ho?c kh?ng b?o ?m duy tr? ? i?u ki?n kinh doanh trong qu? tr?nh ho?t ?ng;b) D? ?n ?u t? khai th?c t?i nguy?n, kho?ng s?n ??c c?p ph?p t? ng?y 01 th?ng 7 nm 2016 ho?c d? ?n ?u t? s?n xu?t s?n ph?m h?ng h?a m? t?ng tr? gi? t?i nguy?n, kho?ng s?n c?ng v?i chi ph? nng l??ng chi?m t? 51% gi? th?nh s?n ph?m tr? l?n theo d? ?n ?u t?.Ch?nh ph? quy ?nh chi Ti?t Kho?n n?y.2. C? s? kinh doanh trong th?ng, qu? c? h?ng h?a, d?ch v? xu?t kh?u n?u c? s? thu? gi? tr? gia tng ?u v?o ch?a ??c kh?u tr? t? ba trm tri?u ?ng tr? l?n th? ??c ho?n thu? gi? tr? gia tng theo th?ng, qu?, tr? tr??ng h?p h?ng h?a nh?p kh?u ? xu?t kh?u, h?ng h?a xu?t kh?u kh?ng th?c hi?n vi?c xu?t kh?u t?i ?a b?n ho?t ?ng h?i quan theo quy ?nh c?a Lu?t h?i quan. Th?c hi?n ho?n thu? tr??c, ki?m tra sau ?i v?i ng??i n?p thu? s?n xu?t h?ng h?a xu?t kh?u kh?ng vi ph?m ph?p lu?t v? thu?, h?i quan trong th?i gian hai nm li?n t?c; ng??i n?p thu? kh?ng thu?c ?i t??ng r?i ro cao theo quy ?nh c?a Lu?t qu?n l? thu?. i?u 2S?a ?i, b? sung m?t s? i?u c?a Lu?t thu? ti?u th? ?c bi?t s? 27/2008/QH12 ? ??c s?a ?i, b? sung m?t s? i?u theo Lu?t s? 70/2014/QH13:1. Kho?n 1 v? Kho?n 2 i?u 6 ??c s?a ?i, b? sung nh? sau: 1. ?i v?i h?ng h?a s?n xu?t trong n??c, h?ng h?a nh?p kh?u l? gi? do c? s? s?n xu?t, c? s? nh?p kh?u b?n ra.Tr??ng h?p h?ng h?a ch?u thu? ti?u th? ?c bi?t ??c b?n cho c? s? kinh doanh th??ng m?i l? c? s? c? quan h? c?ng ty m?, c?ng ty con ho?c c?c c?ng ty con trong c?ng c?ng ty m? v?i c? s? s?n xu?t, c? s? nh?p kh?u ho?c c? s? kinh doanh th??ng m?i l? c? s? c? m?i quan h? li?n k?t th? gi? t?nh thu? ti?u th? ?c bi?t kh?ng ??c th?p h?n t? l? ph?n trm (%) so v?i gi? b?nh qu?n c?a c?c c? s? kinh doanh th??ng m?i mua tr?c ti?p c?a c? s? s?n xu?t, c? s? nh?p kh?u ban ra theo quy ?nh c?a Ch?nh ph?;2. ?i v?i h?ng h?a nh?p kh?u t?i kh?u nh?p kh?u l? gi? t?nh thu? nh?p kh?u c?ng v?i thu? nh?p kh?u. Tr??ng h?p h?ng h?a nh?p kh?u ??c mi?n, gi?m thu? nh?p kh?u th? gi? t?nh thu? kh?ng bao g?m s? thu? nh?p kh?u ??c mi?n, gi?m. Hang hoa chi#u thu? ti?u thu# #c bi?#t nh?#p kh? u ??#c kh?u tr? s? thu? ti?u thu#"$??4 < D " ? ? ???????(JZ\??`b??????"????|~??????"$????!?!?!?#?#8$:$ '"'))()*)?)B*D*?*?*?+?+|/????????????????????????????????????????????????????????????????????????????h?&5?\?mHsHh?&mH*sH*h?&mHsHh?&mHsH h?&6?]?h?&6?]?mH^sH^h?& h?&5?\?L$???6 ??p?g $$Ifa$?kd$$If??????????????????0??? ,"????????????????????????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p????? $$Ifa$6 8 < F " ? ???\?b?????????????????????$?xa$?x_kd?$$If?0??? ,"????????????????????????????????? t??6?????????????????????????????????????2?2? l4?a?p???????$??!?#:$)*)D*?*?+~/?<?=?=?=?=????????????????? $$Ifa$?x|/~/2<?<?<?=?=?=?=?=?=?=?=?=?= >>>>>>? ? ????b?d?x?z?|???????@?@?@?@?@?@RA?A?A?A?ABB$B&BzB|B?B?B?B$C?C?C?C?C?C?CLDNDhDjDlDrDvDxDzD?D?D?D?D?D???????????????????????????????????????????????????????????????????????????? h?&6?]? h?&H*h?&H*mHsHh?&6?]?mHsH h?&5?\?h?&5?\?mHsHUh?&mHsHh?&L #c bi?#t a n?#p ?  kh?u nh?#p kh? u khi xac i#nh s? thu? ti?u thu# #c bi?#t pha i n?#p ban ra; 2. Kho?n 4 M?c I Bi?u thu? ti?u th? ?c bi?t quy ?nh t?i i?u 7 ??c s?a ?i, b? sung nh? sau:STTH?ng h?a, d?ch v?Thu? su?t (%)4Xe ? t? d??i 24 ch???a) Xe ? t? ch? ng??i t? 9 ch? tr? xu?ng, tr? lo?i quy ?nh t?i c?c i?m 4, 4e v? 4g c?a Bi?u thu? quy ?nh t?i i?u n?y??- Lo?i c? dung t?ch xi lanh t? 1.500 cm3 tr? xu?ng??+ T? ng?y 01 th?ng 7 nm 2016 ?n h?t ng?y 31 th?ng 12 nm 201740+ T? ng?y 01 th?ng 01 nm 201835?- Lo?i c? dung t?ch xi lanh tr?n 1.500 cm3 ?n 2.000 cm3??+ T? ng?y 01 th?ng 7 nm 2016 ?n h?t ng?y 31 th?ng 12 nm 201745?+ T? ng?y 01 th?ng 01 nm 201840?- Lo?i c? dung t?ch xi lanh tr?n 2.000 cm3 ?n 2.500 cm350?- Lo?i c? dung t?ch xi lanh tr?n 2.500 cm3 ?n 3.000 cm3??+ T? ng?y 01 th?ng 07 nm 2016 ?n h?t ng?y 31 th?ng 12 nm 201755?+ T? ng?y 01 th?ng 01 nm 201860?- Lo?i c? dung t?ch xi lanh tr?n 3.000 cm3 ?n 4.000 cm390?- Lo?i c? dung t?ch xi lanh tr?n 4.000 cm3 ?n 5.000 cm3110?- Lo?i c? dung t?ch xi lanh tr?n 5.000 cm3 ?n 6.000 cm3130?- Lo?i c? dung t?ch xi lanh tr?n 6.000 cm3150?b) Xe ? t? ch? ng??i t? 10 ?n d??i 16 ch?, tr? lo?i quy ?nh t?i c?c i?m 4, 4e v? 4g c?a Bi?u thu? quy ?nh t?i i?u n?y15?c) Xe ? t? ch? ng??i t? 16 ?n d??i 24 ch?, tr? lo?i quy ?nh t?i c?c i?m 4, 4e v? 4g c?a Bi?u thu? quy ?nh t?i i?u n?y10?d) Xe ? t? v?a ch? ng??i, v?a ch? h?ng, tr? lo?i quy ?nh t?i c?c i?m 4, 4e v? 4g c?a Bi?u thu? quy ?nh t?i i?u n?y??- Lo?i c? dung t?ch xi lanh t? 2.500 cm3 tr? xu?ng15?- Lo?i c? dung t?ch xi lanh tr?n 2.500 cm3 ?n 3.000 cm320?- Lo?i c? dung t?ch xi lanh tr?n 3.000 cm325?) Xe ? t? ch?y b?ng xng k?t h?p nng l??ng i?n, nng l??ng sinh h?c, trong ? t? tr?ng xng s? d?ng kh?ng qu? 70% s? nng l??ng s? d?ngB?ng 70% m?c thu? su?t ?p d?ng cho xe c?ng lo?i quy ?nh t?i c?c i?m 4a, 4b, 4c v? 4d c?a Bi?u thu? quy ?nh t?i i?u n?y?e) Xe ? t? ch?y b?ng nng l??ng sinh h?cB?ng 50% m?c thu? su?t ?p d?ng cho xe c?ng lo?i quy ?nh t?i c?c i?m 4a, 4b, 4c v? 4d c?a Bi?u thu? quy ?nh t?i i?u n?y?g) Xe ? t? ch?y b?ng i?n??- Lo?i ch? ng??i t? 9 ch? tr? xu?ng15?- Lo?i ch? ng??i t? 10 ?n d??i 16 ch?10?- Lo?i ch? ng??i t? 16 ?n d??i 24 ch?5?- Lo?i thi?t k? v?a ch? ng??i, v?a ch? h?ng10?h) Xe m?-t?-h?m (motorhome) kh?ng ph?n bi?t dung t?ch xi lanh??- T? ng?y 01 th?ng 7 nm 2016 ?n h?t ng?y 31 th?ng 12 nm 201770?- T? ng?y 01 th?ng 01 nm 201875i?u 3S?a ?i, b? sung m?t s? i?u c?a Lu?t qu?n l? thu? s? 78/2006/QH11 ? ??c s?a ?i, b? sung m?t s? i?u theo Lu?t s? 21/2012/QH13 v? Lu?t s? 71/2014/QH13:1. i?u 61 ??c s?a ?i, b? sung nh? sau: i?u 61. Mi?n thu?, gi?m thu?C? quan qu?n l? thu? th?c hi?n mi?n thu?, gi?m thu? ?i v?i c?c tr??ng h?p thu?c di?n mi?n thu?, gi?m thu? ??c quy ?nh t?i c?c vn b?n ph?p lu?t v? thu? v? mi?n thu? ?i v?i h? gia ?nh, c? nh?n c? s? thu? s? d?ng ?t phi n?ng nghi?p ph?i n?p h?ng nm t? nm m??i ngh?n ?ng tr? xu?ng. 2. Kho?n 4 i?u 92 ??c s?a ?i, b? sung nh? sau: 4. Ch?a th?c hi?n bi?n ph?p c??ng ch? thu? ?i v?i tr??ng h?p ng??i n?p thu? ??c c? quan qu?n l? thu? cho ph?p n?p d?n ti?n n? thu? trong th?i h?n kh?ng qu? m??i hai th?ng, k? t? ng?y b?t ?u c?a th?i h?n c??ng ch? thu?. Vi?c n?p d?n ti?n n? thu? ??c xem x?t tr?n c? s? ? ngh? c?a ng??i n?p thu? v? ph?i c? b?o l?nh c?a t? ch?c t?n d?ng. Ng??i n?p thu? ph?i n?p ti?n ch?m n?p theo m?c 0,03%/ng?y t?nh tr?n s? ti?n thu? ch?m n?p. 3. Kho?n 1 i?u 106 ??c s?a ?i, b? sung nh? sau: 1. Ng??i n?p thu? ch?m n?p ti?n thu? so v?i th?i h?n quy ?nh, th?i h?n gia h?n n?p thu?, th?i h?n ghi trong th?ng b?o c?a c? quan qu?n l? thu?, th?i h?n trong quy?t ?nh x? l? c?a c? quan qu?n l? thu? th? ph?i n?p ? ti?n thu? v? ti?n ch?m n?p theo m?c b?ng 0,03%/ng?y t?nh tr?n s? ti?n thu? ch?m n?p.?i v?i c?c Kho?n n? ti?n thu? ph?t sinh tr??c ng?y 01 th?ng 7 nm 2016 m? ng??i n?p thu? ch?a n?p v?o ng?n s?ch nh? n??c, k? c? Kho?n ti?n n? thu? ??c truy thu qua k?t qu? thanh tra, ki?m tra c?a c? quan c? th?m quy?n th? ??c chuy?n sang ?p d?ng m?c t?nh ti?n ch?m n?p theo quy ?nh t?i Kho?n n?y t? ng?y 01 th?ng 7 nm 2016.Tr??ng h?p ng??i n?p thu? cung ?ng h?ng ho?, d?ch v? ??c thanh to?n b?ng ngu?n v?n ng?n s?ch nh? n??c nh?ng ch?a ??c thanh to?n n?n kh?ng n?p k?p th?i c?c Kho?n thu? d?n ?n n? thu? th? kh?ng ph?i n?p ti?n ch?m n?p t?nh tr?n s? ti?n thu? c?n n? nh?ng kh?ng v??t qu? s? ti?n ng?n s?ch nh? n??c ch?a thanh to?n ph?t sinh trong th?i gian ng?n s?ch nh? n??c ch?a thanh to?n. 4. Bai bo  khoa n 3 i?u 42.i?u 41. Lu?t n?y c? hi?u l?c thi h?nh t? ng?y 01 th?ng 7 nm 2016, tr? quy ?nh t?i khoa n 2 i?u nay.2. Khoa n 4 i?u 3 cu a Lu?#t nay c? hi?u l?c thi h?nh t? ng?y 01 th?ng 9 nm 2016.3. Ch?nh ph? quy ?nh chi Ti?t c?c i?u, Kho?n ??c giao trong Lu?t.?Lu?t n?y ? ??c Qu?c h?i n??c C?ng h?a x? h?i ch? ngh)a Vi?t Nam kho? XIII, k? h?p th? 11 th?ng qua ng?y 06 th?ng 4 nm 2016.??CH? T?CH QU?C H?I Nguy?n Th? 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