{"id":3572,"date":"2019-10-31T08:37:29","date_gmt":"2019-10-31T01:37:29","guid":{"rendered":"http:\/\/vimc.co\/?p=3572"},"modified":"2019-11-01T08:42:25","modified_gmt":"2019-11-01T01:42:25","slug":"ban-tin-phap-luat-thang-10-2019","status":"publish","type":"post","link":"https:\/\/vimc.co\/en\/ban-tin-phap-luat-thang-10-2019\/","title":{"rendered":"B\u1ea3n tin ph\u00e1p lu\u1eadt th\u00e1ng 10\/2019"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>.<\/p>

<\/p>\n

M\u1ed8T S\u1ed0 CH\u00cdNH S\u00c1CH PH\u00c1P LU\u1eacT M\u1edaI N\u1ed4I B\u1eacT<\/strong><\/p>\n

 <\/p>\n

1.\u0110i\u1ec1u ki\u1ec7n d\u1ef1 thi c\u1ea5p GCN kh\u1ea3 n\u0103ng chuy\u00ean m\u00f4n thuy\u1ec1n tr\u01b0\u1edfng<\/strong><\/p>\n

Ng\u00e0y 15\/10\/2019, B\u1ed9 GTVT ban h\u00e0nh Th\u00f4ng t\u01b0\u00a040\/2019\/TT-BGTVT<\/a>\u00a0quy \u0111\u1ecbnh thi, ki\u1ec3m tra, c\u1ea5p, c\u1ea5p l\u1ea1i, chuy\u1ec3n \u0111\u1ed5i GCN kh\u1ea3 n\u0103ng chuy\u00ean m\u00f4n (GCNKNCM), ch\u1ee9ng ch\u1ec9 chuy\u00ean m\u00f4n thuy\u1ec1n vi\u00ean, ng\u01b0\u1eddi l\u00e1i ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y n\u1ed9i \u0111\u1ecba.<\/p>\n

Theo \u0111\u00f3, quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n d\u1ef1 thi \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p\u00a0GCNKNCM\u00a0thuy\u1ec1n tr\u01b0\u1edfng c\u00e1c h\u1ea1ng nh\u1ea5t, nh\u00ec, ba, t\u01b0; \u0111\u01a1n c\u1eed, \u0111i\u1ec1u ki\u1ec7n d\u1ef1 thi \u0111\u1ed1i v\u1edbi h\u1ea1ng nh\u1ea5t nh\u01b0 sau:<\/p>\n

\u2013 L\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 ho\u00e0n th\u00e0nh ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng ngh\u1ec1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i, h\u1ea1ng GCNKNCM;<\/p>\n

\u2013 \u0110\u1ee7 tu\u1ed5i, \u0111\u1ee7 th\u1eddi gian \u0111\u1ea3m nhi\u1ec7m ch\u1ee9c danh ho\u1eb7c th\u1eddi gian t\u1eadp s\u1ef1 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ra quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng thi, ki\u1ec3m tra t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u00f9ng lo\u1ea1i;<\/p>\n

\u2013 C\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn s\u1ee9c kh\u1ecfe do c\u01a1 s\u1edf y t\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p. \u2013 C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p THPT ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u1edf l\u00ean, c\u00f3 GCNKNCM thuy\u1ec1n tr\u01b0\u1edfng h\u1ea1ng nh\u00ec, c\u00f3 th\u1eddi gian \u0111\u1ea3m nhi\u1ec7m ch\u1ee9c danh thuy\u1ec1n tr\u01b0\u1edfng h\u1ea1ng nh\u00ec \u0111\u1ee7 24 th\u00e1ng tr\u1edf l\u00ean.<\/p>\n

(Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh l\u00e0 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng b\u1eb1ng ho\u1eb7c GCNKNCM m\u00e1y tr\u01b0\u1edfng h\u1ea1ng nh\u00ec thay cho GCNKNCM thuy\u1ec1n tr\u01b0\u1edfng h\u1ea1ng nh\u00ec v\u00e0 y\u00eau c\u1ea7u v\u1ec1 th\u1eddi gian gi\u1eef ch\u1ee9c danh h\u1ea1ng nh\u00ec ph\u1ea3i t\u1eeb \u0111\u1ee7 30 th\u00e1ng);<\/p>\n

\u2013 Ng\u01b0\u1eddi c\u00f3 b\u1eb1ng cao \u0111\u1eb3ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o ngh\u1ec1 \u0111i\u1ec1u khi\u1ec3n t\u00e0u th\u1ee7y ho\u1eb7c t\u00e0u bi\u1ec3n, ho\u00e0n th\u00e0nh th\u1eddi gian t\u1eadp s\u1ef1 thuy\u1ec1n tr\u01b0\u1edfng h\u1ea1ng nh\u00ec \u0111\u1ee7 18 th\u00e1ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c d\u1ef1 thi c\u1ea5p GCNKNCM thuy\u1ec1n tr\u01b0\u1edfng h\u1ea1ng nh\u1ea5t.<\/p>\n

Th\u00f4ng t\u01b0\u00a040\/2019\/TT-BGTVT<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/01\/2020; b\u00e3i b\u1ecf Th\u00f4ng t\u01b0\u00a056\/2014\/TT-BGTVT<\/a>\u00a0ng\u00e0y 24\/10\/2014 v\u00e0 Th\u00f4ng t\u01b0\u00a002\/2017\/TT-BGTVT<\/a>\u00a0ng\u00e0y 20\/01\/2017.<\/p>\n

2.Kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/p>\n

Ng\u00e0y 30\/9\/2019, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 68\/2019\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

Theo \u0111\u00f3, tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a c\u1ee7a ng\u01b0\u1eddi mua, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, ng\u01b0\u1eddi\u00a0mua (l\u00e0 c\u01a1 s\u1edf kinh doanh) v\u00e0 ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn v\u1ec1 c\u00e1c \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt \u0111\u1ec3 k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng t\u1ea1i si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i v\u00e0 ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua.<\/p>\n

Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 c\u00e1c n\u1ed9i dung sau: T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n; T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n; T\u00ean, \u0111\u1ecba, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu ng\u01b0\u1eddi mua c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf); T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n; Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u2026<\/p>\n

Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 14\/11\/2019.<\/p>\n

3.Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c nh\u1eadn h\u1ed3 s\u01a1 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/p>\n

\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0\u00a066\/2019\/TT-BTC<\/a>\u00a0s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 110\/2015\/TT-BTC v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf. Theo Th\u00f4ng t\u01b0, th\u1eddi \u0111i\u1ec3m x\u00e1c nh\u1eadn h\u1ed3 s\u01a1 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed: l\u00e0 ng\u00e0y ghi tr\u00ean Th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN;<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed: l\u00e0 ng\u00e0y ghi tr\u00ean Th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN;<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed: l\u00e0 ng\u00e0y ghi tr\u00ean Th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN;<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed: l\u00e0 ng\u00e0y ghi tr\u00ean Th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p\u00a0thu\u1ebf\u00a0qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c\u00a0Thu\u1ebf\u00a0ho\u1eb7c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/11\/2019.<\/p>\n

4.Kh\u00f4ng tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro cho kho\u1ea3n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n

\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i Th\u00f4ng t\u01b0\u00a048\/2019\/TT-BTC<\/a>\u00a0h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i\u2026c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 10\/10\/2019.<\/p>\n

Theo \u0111\u00f3, vi\u1ec7c tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o 04 nguy\u00ean t\u1eafc chung sau:<\/p>\n

\u2013 Doanh nghi\u1ec7p kh\u00f4ng tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro cho c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i;<\/p>\n

\u2013 C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN trong k\u1ef3 b\u00e1o c\u00e1o n\u0103m \u0111\u1ec3 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra trong k\u1ef3 b\u00e1o c\u00e1o n\u0103m sau;\u2026<\/p>\n

\u2013 Th\u1eddi \u0111i\u1ec3m tr\u00edch l\u1eadp v\u00e0 ho\u00e0n nh\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/p>\n

\u2013 Doanh nghi\u1ec7p xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh vi\u1ec7c x\u00e2y d\u1ef1ng quy ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 \u0111\u1ec3 h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro trong kinh doanh,\u2026<\/p>\n

5.H\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/strong><\/p>\n

Th\u00f4ng t\u01b0 48\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u2026 \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 08\/8\/2019. Theo \u0111\u00f3, v\u1ec1 vi\u1ec7c d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho:<\/p>\n

\u2013 \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp d\u1ef1 ph\u00f2ng g\u1ed3m nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a, h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng, h\u00e0ng g\u1eedi \u0111i b\u00e1n, h\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf, th\u00e0nh ph\u1ea9m m\u00e0 gi\u00e1 g\u1ed1c ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

+ C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c b\u1eb1ng ch\u1ee9ng h\u1ee3p l\u00fd kh\u00e1c ch\u1ee9ng minh gi\u00e1 v\u1ed1n h\u00e0ng t\u1ed3n kho.<\/p>\n

+ L\u00e0 h\u00e0ng t\u1ed3n kho thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/p>\n

\u2013 M\u1ee9c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n

M\u1ee9c tr\u00edch d\u1ef1 ph\u00f2ng = L\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m X (Gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho theo s\u1ed5 k\u1ebf to\u00e1n \u2013 Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho)<\/p>\n

6.08 kho\u1ea3n chi ph\u00ed x\u00e1c \u0111\u1ecbnh t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/strong><\/p>\n

Ng\u00e0y 14\/8\/2019, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 68\/2019\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng.<\/p>\n

Theo \u0111\u00f3 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean 08 kho\u1ea3n chi ph\u00ed g\u1ed3m: Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 t\u00e1i \u0111\u1ecbnh c\u01b0; Chi ph\u00ed x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u1ee7a d\u1ef1 \u00e1n; Chi ph\u00ed thi\u1ebft b\u1ecb mua s\u1eafm; Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n; Chi ph\u00ed t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng; Chi ph\u00ed kh\u00e1c g\u1ed3m c\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n; Chi ph\u00ed d\u1ef1 ph\u00f2ng.<\/p>\n

Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f9ng v\u1edbi vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 ph\u1ea3i t\u1ed5 ch\u1ee9c \u0111i\u1ec1u ch\u1ec9nh khi ph\u00e1t sinh chi ph\u00ed v\u01b0\u1ee3t t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh c\u01a1 c\u1ea5u c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed g\u1ed3m c\u1ea3 chi ph\u00ed d\u1ef1 ph\u00f2ng do \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 theo ch\u1ec9 s\u1ed1 gi\u00e1 t\u0103ng so v\u1edbi ch\u1ec9 s\u1ed1 gi\u00e1 t\u00ednh trong chi ph\u00ed d\u1ef1 ph\u00f2ng tr\u01b0\u1ee3t gi\u00e1 c\u1ee7a t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 nh\u01b0ng kh\u00f4ng l\u00e0m v\u01b0\u1ee3t t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u00e3 ph\u00ea duy\u1ec7t th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1ed5 ch\u1ee9c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p l\u00e0m t\u0103ng chi ph\u00ed c\u1ee7a d\u1ef1 \u00e1n, d\u1ef1 \u00e1n ch\u1eadm ti\u1ebfn \u0111\u1ed9 g\u00e2y th\u1ea5t tho\u00e1t, l\u00e3ng ph\u00ed do quy\u1ebft \u0111\u1ecbnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n khi k\u1ebf ho\u1ea1ch v\u1ed1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi k\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n th\u00ec ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/10\/2019. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0m h\u1ebft hi\u1ec7u l\u1ef1c\u00a0Ngh\u1ecb \u0111\u1ecbnh 32\/2015\/N\u0110-CP<\/a>.<\/p>\n

7.T\u1ed5 gi\u00e1m s\u00e1t thanh l\u00fd c\u00f3 t\u1ed1i thi\u1ec3u 03 th\u00e0nh vi\u00ean<\/strong><\/p>\n

Ng\u00e0y 21\/8\/2019, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam ban h\u00e0nh Th\u00f4ng t\u01b0 13\/2019\/TT-NHNN v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Th\u00f4ng t\u01b0 c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ea5p gi\u1ea5y ph\u00e9p, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

Theo \u0111\u00f3, gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean t\u1ed1i thi\u1ec3u c\u1ee7a T\u1ed5 gi\u00e1m s\u00e1t thanh l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 27\u00a0Th\u00f4ng t\u01b0\u00a02<\/a>3\/2018\/TT-NHNN<\/a>\u00a0t\u1eeb 05 xu\u1ed1ng c\u00f2n 03 ng\u01b0\u1eddi. Ngo\u00e0i ra, Th\u00f4ng t\u01b0 c\u0169ng b\u00e3i b\u1ecf quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc chi nh\u00e1nh c\u00f3 v\u0103n b\u1ea3n g\u1eedi l\u1ea5y \u00fd ki\u1ebfn c\u1ee7a C\u1ee5c Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng n\u01a1i qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n th\u1ef1c hi\u1ec7n t\u1ed5 ch\u1ee9c l\u1ea1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh trong th\u1ee7 t\u1ee5c ch\u1ea5p thu\u1eadn t\u1ed5 ch\u1ee9c l\u1ea1i qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, Th\u00f4ng t\u01b0 c\u0169ng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n:\u00a0Th\u00f4ng t\u01b0 03\/2018\/TT-NHNN<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p gi\u1ea5y ph\u00e9p, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4,\u00a0Th\u00f4ng t\u01b0 22\/2018\/TT-NHNN<\/a>\u00a0h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 ch\u1ea5p thu\u1eadn danh s\u00e1ch d\u1ef1 ki\u1ebfn nh\u00e2n s\u1ef1 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng v\u00e0 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i;\u00a0Th\u00f4ng t\u01b0 36\/2014\/TT-NHNN<\/a>\u00a0quy \u0111\u1ecbnh c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c tin d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/10\/2019.<\/p>\n

8.03 n\u1ed9i dung ph\u1ea3i ki\u1ec3m s\u00e1t khi gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c ph\u00e1 s\u1ea3n<\/strong><\/p>\n

Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao \u0111\u00e3 ra Quy\u1ebft \u0111\u1ecbnh 435\/Q\u0110-VKSTC v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy ch\u1ebf c\u00f4ng t\u00e1c ki\u1ec3m s\u00e1t vi\u1ec7c gi\u1ea3i quy\u1ebft ph\u00e1 s\u1ea3n ng\u00e0y 26\/9\/2019.<\/p>\n

Theo \u0111\u00f3, c\u00f4ng t\u00e1c ki\u1ec3m s\u00e1t vi\u1ec7c tu\u00e2n theo ph\u00e1p lu\u1eadt trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft ph\u00e1 s\u1ea3n l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c c\u00f4ng t\u00e1c th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ki\u1ec3m s\u00e1t ho\u1ea1t \u0111\u1ed9ng t\u01b0 ph\u00e1p c\u1ee7a Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n (VKSND) nh\u1eb1m b\u1ea3o \u0111\u1ea3m vi\u1ec7c gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c ph\u00e1 s\u1ea3n c\u1ee7a T\u00f2a \u00e1n k\u1ecbp th\u1eddi, \u0111\u00fang ph\u00e1p lu\u1eadt, bao g\u1ed3m c\u00e1c n\u1ed9i dung sau:<\/p>\n

Th\u1ee9 nh\u1ea5t, ki\u1ec3m s\u00e1t vi\u1ec7c tr\u1ea3 l\u1ea1i \u0111\u01a1n y\u00eau c\u1ea7u m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n. Trong \u0111\u00f3, c\u00f4ng ch\u1ee9c ki\u1ec3m s\u00e1t quy\u1ebft \u0111\u1ecbnh tr\u1ea3 l\u1ea1i \u0111\u01a1n y\u00eau c\u1ea7u m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n v\u00e0 ki\u1ec3m s\u00e1t vi\u1ec7c gi\u1ea3i quy\u1ebft \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb xem x\u00e9t l\u1ea1i, ki\u1ebfn ngh\u1ecb v\u1ec1 vi\u1ec7c tr\u1ea3 l\u1ea1i \u0111\u01a1n y\u00eau c\u1ea7u m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n.<\/p>\n

Th\u1ee9 hai, ki\u1ec3m s\u00e1t vi\u1ec7c gi\u1ea3i quy\u1ebft ph\u00e1 s\u1ea3n tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 ph\u00e1 s\u1ea3n. Khi nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o th\u1ee5 l\u00fd \u0111\u01a1n y\u00eau c\u1ea7u m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n c\u1ee7a T\u00f2a \u00e1n c\u00f9ng c\u1ea5p, c\u00f4ng ch\u1ee9c ph\u1ea3i v\u00e0o s\u1ed5 th\u1ee5 l\u00fd, l\u1eadp phi\u1ebfu ki\u1ec3m s\u00e1t th\u00f4ng b\u00e1o vi\u1ec7c th\u1ee5 l\u00fd \u0111\u01a1n y\u00eau c\u1ea7u m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n. N\u1ebfu ph\u00e1t hi\u1ec7n Th\u00f4ng b\u00e1o vi\u1ec7c th\u1ee5 l\u00fd \u0111\u01a1n y\u00eau c\u1ea7u m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n c\u1ee7a T\u00f2a \u00e1n c\u00f3 vi ph\u1ea1m th\u00ec t\u1eadp h\u1ee3p b\u00e1o c\u00e1o L\u00e3nh \u0111\u1ea1o Vi\u1ec7n ki\u1ec3m s\u00e1t th\u1ef1c hi\u1ec7n quy\u1ec1n ki\u1ebfn ngh\u1ecb.<\/p>\n

Th\u1ee9 ba, ki\u1ec3m s\u00e1t vi\u1ec7c tuy\u00ean b\u1ed1 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 ph\u00e1 s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 vi ph\u1ea1m nghi\u00eam tr\u1ecdng v\u1ec1 ph\u00e1 s\u1ea3n ho\u1eb7c ph\u00e1t hi\u1ec7n t\u00ecnh ti\u1ebft m\u1edbi c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i c\u01a1 b\u1ea3n n\u1ed9i dung quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 ph\u00e1 s\u1ea3n m\u00e0 TAND, ng\u01b0\u1eddi tham gia th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n kh\u00f4ng th\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c th\u00ec c\u00f4ng ch\u1ee9c b\u00e1o c\u00e1o L\u00e3nh \u0111\u1ea1o V\u1ee5 \u0111\u1ec3 b\u00e1o c\u00e1o Vi\u1ec7n tr\u01b0\u1edfng VKSNDTC ki\u1ebfn ngh\u1ecb Ch\u00e1nh \u00e1n TANDTC xem x\u00e9t l\u1ea1i \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft \u0111\u1ec1 ngh\u1ecb xem x\u00e9t l\u1ea1i, kh\u00e1ng ngh\u1ecb quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 ph\u00e1 s\u1ea3n\u2026<\/p>\n

Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y k\u00fd.<\/p>\n

9.05 tr\u01b0\u1eddng h\u1ee3p DN nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c xem x\u00e9t x\u1eed l\u00fd r\u1ee7i ro<\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 57\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u01a1 ch\u1ebf x\u1eed l\u00fd r\u1ee7i ro c\u1ee7a\u00a0Qu\u1ef9\u00a0b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ng\u00e0y 26\/8\/2019. Theo \u0111\u00f3, trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c xem x\u00e9t x\u1eed l\u00fd r\u1ee7i ro:<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 nh\u1ea5t, kh\u00e1ch h\u00e0ng b\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n do thi\u00ean tai, m\u1ea5t m\u00f9a, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n, r\u1ee7i ro ch\u00ednh tr\u1ecb, chi\u1ebfn tranh g\u00e2y ra \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng, s\u1ea3n xu\u1ea5t kinh doanh, d\u1eabn \u0111\u1ebfn kh\u00e1ch h\u00e0ng kh\u00f4ng tr\u1ea3 \u0111\u01b0\u1ee3c n\u1ee3 (g\u1ed1c, l\u00e3i) \u0111\u00fang h\u1ea1n theo H\u1ee3p \u0111\u1ed3ng nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c \u0111\u00e3 k\u00fd.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 hai, kh\u00e1ch h\u00e0ng b\u1ecb ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 ba, Nh\u00e0 n\u01b0\u1edbc thay \u0111\u1ed5i ch\u00ednh s\u00e1ch l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a kh\u00e1ch h\u00e0ng, d\u1eabn \u0111\u1ebfn kh\u00e1ch h\u00e0ng kh\u00f4ng tr\u1ea3 \u0111\u01b0\u1ee3c n\u1ee3 (g\u1ed1c, l\u00e3i) \u0111\u00fang h\u1ea1n theo H\u1ee3p \u0111\u1ed3ng nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c \u0111\u00e3 k\u00fd.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 t\u01b0, kh\u00e1ch h\u00e0ng g\u1eb7p r\u1ee7i ro do nguy\u00ean nh\u00e2n kh\u00e1ch quan kh\u00e1c \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1eabn \u0111\u1ebfn kh\u00e1ch h\u00e0ng kh\u00f4ng tr\u1ea3 \u0111\u01b0\u1ee3c n\u1ee3 (g\u1ed1c, l\u00e3i) \u0111\u00fang h\u1ea1n theo H\u1ee3p \u0111\u1ed3ng nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c \u0111\u00e3 k\u00fd.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p cu\u1ed1i c\u00f9ng, kh\u00e1ch h\u00e0ng c\u00f3 kho\u1ea3n n\u1ee3 x\u1ea5u (t\u1eeb nh\u00f3m 3 \u0111\u1ebfn nh\u00f3m 5) theo k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i n\u1ee3 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 36\u00a0Ngh\u1ecb \u0111\u1ecbnh 34\/2018\/N\u0110-CP<\/a>.<\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/10\/2019.<\/p>\n

\u00a0<\/strong><\/p>\n

DANH S\u00c1CH M\u1ed8T S\u1ed0 V\u0102N B\u1ea2N PH\u00c1P LU\u1eacT M\u1edaI<\/strong><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
TT<\/strong><\/td>\nS\u1ed1 v\u0103n b\u1ea3n<\/strong><\/td>\nN\u1ed9i dung<\/strong><\/td>\nBan h\u00e0nh\/<\/strong><\/p>\n

Hi\u1ec7u l\u1ef1c<\/strong><\/p>\n<\/td>\n<\/tr>\n

1<\/td>\n79\/2019\/N\u0110-CP<\/td>\nNgh\u1ecb \u0111\u1ecbnh 79\/2019\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 45\/2014\/N\u0110-CP ng\u00e0y 15\/5\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/a>.<\/td>\n26\/10\/2019<\/p>\n

10\/12\/2019<\/p>\n<\/td>\n<\/tr>\n

2<\/td>\n16\/2019\/TT-NHNN<\/td>\nTh\u00f4ng t\u01b0 16\/2019\/TT-NHNN c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam quy \u0111\u1ecbnh v\u1ec1 ph\u00e1t h\u00e0nh t\u00edn phi\u1ebfu Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/a>.<\/td>\n22\/10\/2019<\/p>\n

09\/12\/2019<\/p>\n<\/td>\n<\/tr>\n

3<\/td>\n77\/2019\/N\u0110-C<\/td>\n
\nNgh\u1ecb \u0111\u1ecbnh 77\/2019\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 t\u1ed5 h\u1ee3p t\u00e1c<\/a>.<\/td>\n		10\/10\/2019<\/p>\n

25\/11\/2019<\/p>\n

 <\/td>\n<\/tr>\n

4<\/td>\n75\/2019\/N\u0110-CP<\/td>\n
\nNgh\u1ecb \u0111\u1ecbnh 75\/2019\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c c\u1ea1nh tranh<\/a>.<\/td>\n		26\/09\/2019<\/p>\n

01\/12\/2019<\/td>\n<\/tr>\n

5<\/td>\n435\/Q\u0110-VKSTC<\/td>\nQuy\u1ebft \u0111\u1ecbnh 435\/Q\u0110-VKSTC c\u1ee7a Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy ch\u1ebf c\u00f4ng t\u00e1c ki\u1ec3m s\u00e1t vi\u1ec7c gi\u1ea3i quy\u1ebft ph\u00e1 s\u1ea3n<\/a>.<\/td>\n26\/09\/2019<\/td>\n<\/tr>\n
6<\/td>\n66\/2019\/TT-BTC<\/td>\nTh\u00f4ng t\u01b0 66\/2019\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 110\/2015\/TT-BTC ng\u00e0y 28\/7\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/a>.<\/td>\n20\/09\/2019<\/p>\n

05\/11\/2019<\/td>\n<\/tr>\n

7<\/td>\n64\/2019\/TT-BTC<\/td>\nTh\u00f4ng t\u01b0 64\/2019\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 314\/2016\/TT-BTC ng\u00e0y 28\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 24\/2016\/N\u0110-CP ng\u00e0y 05\/4\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd ng\u00e2n qu\u1ef9 Nh\u00e0 n\u01b0\u1edbc<\/a>.<\/td>\n16\/09\/2019<\/p>\n

01\/11\/2019<\/td>\n<\/tr>\n

8<\/td>\n399\/Q\u0110-VKSTC<\/td>\n
\nQuy\u1ebft \u0111\u1ecbnh 399\/Q\u0110-VKSTC c\u1ee7a Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy \u0111\u1ecbnh v\u1ec1 quy tr\u00ecnh, k\u1ef9 n\u0103ng ki\u1ec3m s\u00e1t b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n d\u00e2n s\u1ef1 c\u1ee7a T\u00f2a \u00e1n<\/a>.<\/td>\n		06\/09\/2019<\/td>\n<\/tr>\n
9<\/td>\n57\/2019\/TT-BTC<\/td>\nTh\u00f4ng t\u01b0 57\/2019\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn c\u01a1 ch\u1ebf x\u1eed l\u00fd r\u1ee7i ro c\u1ee7a Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/a>.<\/td>\n26\/08\/2019<\/p>\n

15\/10\/2019<\/td>\n<\/tr>\n

10<\/td>\n55\/2019\/TT-BTC<\/td>\nTh\u00f4ng t\u01b0 55\/2019\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn b\u00e0n giao, ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n lo\u1ea1i tr\u1eeb khi chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc<\/a>.<\/td>\n21\/08\/2019<\/p>\n

10\/10\/2019<\/td>\n<\/tr>\n

11<\/td>\n54\/2019\/TT-BTC<\/td>\nTh\u00f4ng t\u01b0 54\/2019\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ed9c m\u1ea1ng l\u01b0\u1edbi t\u01b0 v\u1ea5n vi\u00ean<\/a>.<\/td>\n21\/08\/2019<\/p>\n

10\/10\/2019<\/td>\n<\/tr>\n

12<\/td>\n50\/2019\/TT-BTC<\/td>\n
\nTh\u00f4ng t\u01b0 50\/2019\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn b\u00e1n \u0111\u1ea5u gi\u00e1 l\u00f4 c\u1ed5 ph\u1ea7n k\u00e8m n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3<\/a>.<\/td>\n		08\/08\/2019<\/p>\n

01\/10\/2019.<\/td>\n<\/tr>\n

13<\/td>\n48\/2019\/TT-BTC<\/td>\nTh\u00f4ng t\u01b0 48\/2019\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u1ea1i doanh nghi\u1ec7p<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. M\u1ed8T S\u1ed0 CH\u00cdNH S\u00c1CH PH\u00c1P LU\u1eacT M\u1edaI N\u1ed4I B\u1eacT   1.\u0110i\u1ec1u ki\u1ec7n d\u1ef1 thi c\u1ea5p GCN kh\u1ea3 n\u0103ng chuy\u00ean m\u00f4n thuy\u1ec1n tr\u01b0\u1edfng Ng\u00e0y 15\/10\/2019, B\u1ed9 GTVT ban h\u00e0nh Th\u00f4ng t\u01b0\u00a040\/2019\/TT-BGTVT\u00a0quy \u0111\u1ecbnh thi, ki\u1ec3m tra, c\u1ea5p, c\u1ea5p l\u1ea1i, chuy\u1ec3n \u0111\u1ed5i GCN kh\u1ea3 n\u0103ng chuy\u00ean m\u00f4n (GCNKNCM), ch\u1ee9ng […]<\/p>\n","protected":false},"author":1,"featured_media":1324,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,34],"class_list":["post-3572","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-su-kien","category-tin-kinh-te-xa-hoi"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vimc.co\/en\/ban-tin-phap-luat-thang-10-2019\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]B\u1ea3n tin ph\u00e1p lu\u1eadt th\u00e1ng 10\/2019[:] - VIMC\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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