??ࡱ?>?? ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ??^Qbjbj?? *??|?|???????????????????????TB???????????????????$??<:?Q????????????L??????????????????????ԯ??????????b0??v?v?v?? ???????????????????????????????????????????????????????????????????????????????????????v?????????? ?: B? T?I CH?NH -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 61/2015/TT-BTCH? N?i, ng?y 27 th?ng 04 nm 2015?TH?NG T?S?A ?I M?C THU? SU?T THU? NH?P KH?U ?U ?I ?I V?I M?T S? M?T H?NG XNG, D?U THU?C NH?M 27.10 T?I BI?U THU? NH?P KH?U ?U ?ICn c? Lu?t Thu? xu?t kh?u, Thu? nh?p kh?u ng?y 14/6/2005;Cn c? Ngh? quy?t s? 295/2007/NQ-UBTVQH12 ng?y 28/9/2007 c?a ?y ban Th??ng v? Qu?c h?i v? vi?c ban h?nh Bi?u thu? xu?t kh?u theo danh m?c nh?m h?ng ch?u thu? v? khung thu? su?t ?i v?i t?ng nh?m h?ng, Bi?u thu? nh?p kh?u ?u ?i theo danh m?c nh?m h?ng ch?u thu? v? khung thu? su?t ?u ?i ?i v?i t?ng nh?m h?ng;Cn c? Ngh? ?nh s? 87/2010/N-CP ng?y 13/8/2010 c?a Ch?nh ph? quy ?nh chi ti?t thi h?nh m?t s? i?u c?a Lu?t Thu? xu?t kh?u, Thu? nh?p kh?u;Cn c? Ngh? ?nh s? 83/2014/N-CP ng?y 03/9/2014 c?a Ch?nh ph? v? kinh doanh xng d?u;Cn c? Ngh? ?nh s? 215/2013/N-CP ng?y 23/12/2013 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;Cn c? Quy?t ?nh s? 53/2012/Q-TTg ng?y 22/11/2012 c?a Th? t??ng Ch?nh ph? v? vi?c ban h?nh l? tr?nh ?p d?ng t? l? ph?i tr?n nhi?n li?u sinh h?c v?i nhi?n li?u truy?n th?ng;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? s?a ?i m?c thu? su?t thu? nh?p kh?u ?u ?i ?i v?i m?t s? m?t h?ng xng, d?u thu?c nh?m 27.10 t?i Bi?u thu? nh?p kh?u ?u ?i.i?u 1. S?a ?i m?c thu? su?t thu? nh?p kh?u ?u ?i ?i v?i m?t s? m?t h?ng xng, d?u thu?c nh?m 27.101. S?a ?i m?c thu? su?t thu? nh?p kh?u ?u ?i ?i v?i m?t s? m?t h?ng, xng, d?u thu?c nh?m 27.10 t?i Bi?u thu? nh?p kh?u ?u ?i k?m theo Th?ng t? s? 48/2015/TT-BTC ng?y 13/4/2015 c?a B? tr??ng B? T?i ch?nh th?nh m?c thu? su?t thu? nh?p kh?u ?u ?i m?i quy ?nh t?i Danh m?c thu? su?t thu? nh?p kh?u ?u ?i ban h?nh k?m theo Th?ng t? n?y.2. S?a ?i m?c thu? su?t thu? nh?p kh?u ?u ?i ?i v?i m?t h?ng d?u diezel sinh h?c t?i Ch??ng 98 thu?c Bi?u thu? nh?p kh?u ?u ?i ban h?nh k?m theo Th?ng t? s? 48/2015/TT-BTC ng?y 13/4/2015 c?a B? tr??ng B? T?i ch?nh th?nh m?c thu? su?t m?i quy ?nh t?i Danh m?c thu? su?t thu? nh?p kh?u ?u ?i ban h?nh k?m theo Th?ng t? n?y.i?u 2. Hi?u l?c thi h?nh1. Th?ng t? n?y c? hi?u l?c thi h?nh k? t? ng?y 4/5/2015.2. Th?ng t? n?y thay th? Th?ng t? s? 48/2015/TT-BTC ng?y 13/4/2015 c?a B? tr??ng B? T?i ch?nh s?a ?i m?c thu? su?t thu? nh?p kh?u ?u ?i ?i v?i m?t s? m?t h?ng xng, d?u thu?c nh?m 27.10 t?i Bi?u thu? nh?p kh?u ?u ?i.??N?i nh?n: - Th? t??ng v? c?c Ph? Th? t??ng Ch?nh ph?; - Vn ph?ng TW v? c?c Ban c?a ?ng; - Vn ph?ng Qu?c h?i; - Vn ph?ng T?ng B? th?; - Vn ph?ng Ch? t?ch n??c; - Vi?n ki?m s?t NDTC, T?a ?n NDTC; - Ki?m to?n Nh? n??c; - C?c B?, c? quan ngang B?, c? quan thu?c CP; - UBND t?nh, th?nh ph? tr?c thu?c TW; - VP BC T? v? ph?ng, ch?ng tham nhing; - Ph?ng Th??ng m?i v? c?ng nghi?p Vi?t Nam; - C?c Ki?m tra vn b?n (B? T? ph?p); - C?c ?n v? thu?c v? tr?c thu?c B? T?i ch?nh; - C?c H?i quan t?nh, th?nh ph?; - C?ng b?o; - Website Ch?nh ph? v? Website B? T?i ch?nh; - L?u: VT, V? CST (PXNK).KT. B? TR??NG TH? TR??NG Vi Th? Mai?DANH M?CTHU? SU?T THU? NH?P KH?U ?U ?I ?I V?I M?T S? M?T H?NG THU?C NH?M 27.10 (Ban h?nh k?m theo Th?ng t? s? 61/2015/TT-BTC ng?y 27/04/2015 c?a B? tr??ng B? 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Naphtha, reformate v? c?c ch? ph?m kh?c ? pha ch? xng ?ng c?202710.12.80- - - Alpha olefin kh?c202710.12.90- - - Lo?i kh?c202710.19- - Lo?i kh?c:?2710.19.20- - - D?u th? ? t?ch ph?n nh?52710.19.30- - - Nguy?n li?u ? s?n xu?t than en5?- - - D?u v? m? b?i tr?n:?2710.19.41- - - - D?u kho?ng ? tinh ch? ? s?n xu?t d?u b?i tr?n52710.19.42- - - - D?u b?i tr?n cho ?ng c? m?y bay52710.19.43- - - - D?u b?i tr?n kh?c52710.19.44- - - - M? b?i tr?n52710.19.50- - - D?u d?ng trong b? h?m th?y l?c (d?u phanh)32710.19.60- - - D?u bi?n th? v? d?u d?ng cho b? ph?n ng?t m?ch5?- - - Nhi?n li?u diesel; c?c lo?i d?u nhi?n li?u:?2710.19.71- - - - Nhi?n li?u diesel cho ? t?122710.19.72- - - - Nhi?n li?u diesel kh?c122710.19.79- - - - D?u nhi?n li?u132710.19.81- - - Nhi?n li?u ?ng c? m?y bay (nhi?n li?u ph?n l?c) c? ? ch?p ch?y t? 23oC tr? l?n102710.19.82- - - Nhi?n li?u ?ng c? m?y bay (nhi?n li?u ph?n l?c) c? ? ch?p ch?y d??i 23oC102710.19.83- - - C?c kerosine kh?c202710.19.89- - - D?u trung kh?c v? c?c ch? ph?m152710.19.90- - - ?Lo?i kh?c32710.20.00- D?u m? 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