{"id":30876,"date":"2021-11-26T15:29:46","date_gmt":"2021-11-26T08:29:46","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=30876"},"modified":"2023-04-14T15:14:43","modified_gmt":"2023-04-14T08:14:43","slug":"thue-tai-nguyen","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/30876\/thue-tai-nguyen\/","title":{"rendered":"Thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 g\u00ec? T\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t theo th\u00f4ng t\u01b0 152\/2015\/TT-BTC\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh v\u00e0 ban h\u00e0nh \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc. Hi\u1ec3u th\u1ebf n\u00e0o cho \u0111\u00fang v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 c\u00e1ch t\u00ednh lo\u1ea1i thu\u1ebf n\u00e0y nh\u01b0 th\u1ebf n\u00e0o s\u1ebd l\u00e0 nh\u1eefng th\u00f4ng tin \u0111\u01b0\u1ee3c chia s\u1ebb sau \u0111\u00e2y.<\/span><b><\/b><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. Thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 g\u00ec?<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu\u1ebf t\u00e0i nguy\u00ean c\u00f3 l\u1ecbch s\u1eed h\u00ecnh th\u00e0nh v\u00e0 ph\u00e1t tri\u1ec3n t\u01b0\u01a1ng \u0111\u1ed1i ph\u1ee9c t\u1ea1p. Ph\u1ea3i \u0111\u1ebfn t\u1eadn n\u0103m 1990 th\u00ec m\u1edbi c\u00f3 nh\u1eefng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean. Sau \u0111\u00f3, Nh\u00e0 n\u01b0\u1edbc d\u1ea7n ho\u00e0n thi\u1ec7n c\u00e1c quy \u0111\u1ecbnh, ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean trong c\u00e1c v\u0103n b\u1ea3n nh\u01b0 Lu\u1eadt thu\u1ebf t\u00e0i nguy\u00ean n\u0103m 2009, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 50\/2010\/N\u0110-CP\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh th\u00ec x\u00e9t v\u1ec1 b\u1ea3n ch\u1ea5t, thu\u1ebf t\u00e0i nguy\u00ean c\u0169ng l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu. C\u1ee5 th\u1ec3 th\u00ec thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p, c\u00e1 nh\u00e2n c\u00f3 th\u1ef1c hi\u1ec7n khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a s\u1eafc thu\u1ebf n\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u00e0 thu\u1ebf gi\u00e1n thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u00e0 kho\u1ea3n thu c\u1ee7a NSNN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u01b0\u1ee3c t\u00ednh c\u0103n c\u1ee9 v\u00e0o s\u1ea3n l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng ph\u1ea9m c\u1ee7a t\u00e0i nguy\u00ean khai th\u00e1c (kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee5c \u0111\u00edch khai th\u00e1c t\u00e0i nguy\u00ean).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u01b0\u1ee3c c\u1ea5u th\u00e0nh trong gi\u00e1 b\u00e1n t\u00e0i nguy\u00ean n\u00ean ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf cu\u1ed1i c\u00f9ng s\u1ebd l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u00e0i nguy\u00ean ho\u1eb7c s\u1ea3n ph\u1ea9m t\u1ea1o ra t\u1eeb t\u00e0i nguy\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng cho m\u1ecdi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean, kh\u00f4ng ph\u00e2n bi\u1ec7t v\u00f9ng mi\u1ec1n, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng\u2026<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-30878\" src=\"\/wp-content\/uploads\/2021\/11\/thue-tai-nguyen.png\" alt=\"\" width=\"1920\" height=\"1080\" srcset=\"\/wp-content\/uploads\/2021\/11\/thue-tai-nguyen.png 1920w, \/wp-content\/uploads\/2021\/11\/thue-tai-nguyen-300x169.png 300w, \/wp-content\/uploads\/2021\/11\/thue-tai-nguyen-1024x576.png 1024w, \/wp-content\/uploads\/2021\/11\/thue-tai-nguyen-768x432.png 768w, \/wp-content\/uploads\/2021\/11\/thue-tai-nguyen-1536x864.png 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u00e0i nguy\u00ean\u00a0<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o, \u0111i\u1ec1u 2 th\u00f4ng t\u01b0 152\/2015\/TT-BTC , \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1eafc thu\u1ebf n\u00e0y l\u00e0 c\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean trong ph\u1ea1m vi \u0111\u1ea5t li\u1ec1n, h\u1ea3i \u0111\u1ea3o, n\u1ed9i thu\u1ef7, l\u00e3nh h\u1ea3i, v\u00f9ng ti\u1ebfp gi\u00e1p l\u00e3nh h\u1ea3i, v\u00f9ng \u0111\u1eb7c quy\u1ec1n kinh t\u1ebf v\u00e0 th\u1ec1m l\u1ee5c \u0111\u1ecba thu\u1ed9c ch\u1ee7 quy\u1ec1n v\u00e0 quy\u1ec1n t\u00e0i ph\u00e1n c\u1ee7a Vi\u1ec7t Nam, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kho\u00e1ng s\u1ea3n kim lo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kho\u00e1ng s\u1ea3n kh\u00f4ng kim lo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ea3n ph\u1ea9m c\u1ee7a r\u1eebng t\u1ef1 nhi\u00ean, bao g\u1ed3m c\u00e1c lo\u1ea1i th\u1ef1c v\u1eadt v\u00e0 c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m kh\u00e1c c\u1ee7a r\u1eebng t\u1ef1 nhi\u00ean, tr\u1eeb \u0111\u1ed9ng v\u1eadt v\u00e0 h\u1ed3i, qu\u1ebf, sa nh\u00e2n, th\u1ea3o qu\u1ea3 do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ed3ng t\u1ea1i khu v\u1ef1c r\u1eebng t\u1ef1 nhi\u00ean \u0111\u01b0\u1ee3c giao khoanh nu\u00f4i, b\u1ea3o v\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ea3i s\u1ea3n t\u1ef1 nhi\u00ean, g\u1ed3m \u0111\u1ed9ng v\u1eadt v\u00e0 th\u1ef1c v\u1eadt bi\u1ec3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u01b0\u1edbc thi\u00ean nhi\u00ean, bao g\u1ed3m: N\u01b0\u1edbc m\u1eb7t v\u00e0 n\u01b0\u1edbc d\u01b0\u1edbi \u0111\u1ea5t; tr\u1eeb n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p v\u00e0 n\u01b0\u1edbc bi\u1ec3n \u0111\u1ec3 l\u00e0m m\u00e1t m\u00e1y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u01b0\u1edbc bi\u1ec3n l\u00e0m m\u00e1t m\u00e1y quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c y\u00eau c\u1ea7u v\u1ec1 m\u00f4i tr\u01b0\u1eddng, hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng n\u01b0\u1edbc tu\u1ea7n ho\u00e0n v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf k\u1ef9 thu\u1eadt chuy\u00ean ng\u00e0nh \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng n\u01b0\u1edbc bi\u1ec3n m\u00e0 g\u00e2y \u00f4 nhi\u1ec5m, kh\u00f4ng \u0111\u1ea1t c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 m\u00f4i tr\u01b0\u1eddng th\u00ec x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 179\/2013\/N\u0110-CP ng\u00e0y 14\/11\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Y\u1ebfn s\u00e0o thi\u00ean nhi\u00ean, tr\u1eeb y\u1ebfn s\u00e0o do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 d\u1eabn d\u1ee5 chim y\u1ebfn t\u1ef1 nhi\u00ean v\u1ec1 nu\u00f4i v\u00e0 khai th\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Y\u1ebfn s\u00e0o do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 d\u1eabn d\u1ee5 chim y\u1ebfn t\u1ef1 nhi\u00ean v\u1ec1 nu\u00f4i v\u00e0 khai th\u00e1c ph\u1ea3i \u0111\u1ea3m b\u1ea3o theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 35\/2013\/TT-BNNPTNT ng\u00e0y 22\/7\/2013 c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e0i nguy\u00ean thi\u00ean nhi\u00ean kh\u00e1c do B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 \u0111\u1ec3 tr\u00ecnh U\u1ef7 ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><a href=\"\/register?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=thue-tai-nguyen&amp;term=act_npthanh\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-36245\" src=\"\/wp-content\/uploads\/2022\/01\/hinh-1-4.png\" alt=\"\" width=\"2834\" height=\"501\" srcset=\"\/wp-content\/uploads\/2022\/01\/hinh-1-4.png 2834w, \/wp-content\/uploads\/2022\/01\/hinh-1-4-300x53.png 300w, \/wp-content\/uploads\/2022\/01\/hinh-1-4-1024x181.png 1024w, \/wp-content\/uploads\/2022\/01\/hinh-1-4-768x136.png 768w, \/wp-content\/uploads\/2022\/01\/hinh-1-4-1536x272.png 1536w, \/wp-content\/uploads\/2022\/01\/hinh-1-4-2048x362.png 2048w\" sizes=\"(max-width: 2834px) 100vw, 2834px\" \/><\/a><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean<\/b><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ph\u00e9p khai th\u00e1c kho\u00e1ng s\u1ea3n.<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ph\u00e9p khai th\u00e1c kho\u00e1ng s\u1ea3n, \u0111\u01b0\u1ee3c ph\u00e9p h\u1ee3p t\u00e1c v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai th\u00e1c t\u00e0i nguy\u00ean v\u00e0 c\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo v\u0103n b\u1ea3n \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ph\u00e9p khai th\u00e1c kho\u00e1ng s\u1ea3n, sau \u0111\u00f3 c\u00f3 v\u0103n b\u1ea3n giao cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n khai th\u00e1c t\u00e0i nguy\u00ean th\u00ec m\u1ed7i \u0111\u01a1n v\u1ecb khai th\u00e1c l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p khai th\u00e1c t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u00ean c\u01a1 s\u1edf li\u00ean doanh th\u00ec doanh nghi\u1ec7p li\u00ean doanh l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p B\u00ean Vi\u1ec7t Nam v\u00e0 b\u00ean n\u01b0\u1edbc ngo\u00e0i c\u00f9ng tham gia th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh khai th\u00e1c t\u00e0i nguy\u00ean th\u00ec tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1c b\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh; N\u1ebfu trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 b\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean th\u00ec c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng \u0111\u1ec1u ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean ho\u1eb7c ph\u1ea3i c\u1eed ra ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn th\u1ea7u thi c\u00f4ng c\u00f4ng tr\u00ecnh trong qu\u00e1 tr\u00ecnh thi c\u00f4ng c\u00f3 ph\u00e1t sinh s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean m\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc ho\u1eb7c kh\u00f4ng tr\u00e1i quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd khai th\u00e1c t\u00e0i nguy\u00ean khi th\u1ef1c hi\u1ec7n khai th\u00e1c s\u1eed d\u1ee5ng ho\u1eb7c ti\u00eau th\u1ee5 th\u00ec ph\u1ea3i khai, n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i ph\u00e1t sinh t\u00e0i nguy\u00ean khai th\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng n\u01b0\u1edbc t\u1eeb c\u00f4ng tr\u00ecnh thu\u1ef7 l\u1ee3i \u0111\u1ec3 ph\u00e1t \u0111i\u1ec7n l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, kh\u00f4ng ph\u00e2n bi\u1ec7t ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng tr\u00ecnh thu\u1ef7 l\u1ee3i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh thu\u1ef7 l\u1ee3i cung c\u1ea5p n\u01b0\u1edbc cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 s\u1ea3n xu\u1ea5t n\u01b0\u1edbc sinh ho\u1ea1t ho\u1eb7c s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng n\u01b0\u1edbc \u0111\u1ec3 ph\u00e1t \u0111i\u1ec7n) th\u00ec t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh th\u1ee7y l\u1ee3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean c\u1ea5m khai th\u00e1c ho\u1eb7c khai th\u00e1c tr\u00e1i ph\u00e9p b\u1ecb b\u1eaft gi\u1eef, t\u1ecbch thu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n ra th\u00ec t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao b\u00e1n ph\u1ea3i khai, n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao b\u00e1n t\u00e0i nguy\u00ean tr\u01b0\u1edbc khi tr\u00edch c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u1eaft gi\u1eef, b\u00e1n \u0111\u1ea5u gi\u00e1, tr\u00edch th\u01b0\u1edfng theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-30877\" src=\"\/wp-content\/uploads\/2021\/11\/thue-tai-nguyen.jpg\" alt=\"\" width=\"600\" height=\"397\" srcset=\"\/wp-content\/uploads\/2021\/11\/thue-tai-nguyen.jpg 600w, \/wp-content\/uploads\/2021\/11\/thue-tai-nguyen-300x199.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 152\/2015\/TT-BTC quy \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p trong k\u1ef3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p trong k\u1ef3<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">x<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">x<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 <\/span><b>\u1ea5n \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\"> m\u1ee9c thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean, c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p trong k\u1ef3:<\/span><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p trong k\u1ef3<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">x<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf t\u00e0i nguy\u00ean \u1ea5n \u0111\u1ecbnh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean khai th\u00e1c<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">4.1\u00a0 S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf<\/span><\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c hi\u1ec3u chi ti\u1ebft trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u00e0i nguy\u00ean thu\u1ed9c lo\u1ea1i khai th\u00e1c<\/span><b> x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c<\/b><span style=\"font-weight: 400;\"> s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf l\u00e0 <\/span><b>s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng<\/b><span style=\"font-weight: 400;\"> c\u1ee7a t\u00e0i nguy\u00ean th\u1ef1c t\u1ebf khai th\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u00e0i nguy\u00ean thu\u1ed9c lo\u1ea1i <\/span><b>kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c<\/b><span style=\"font-weight: 400;\"> s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf (do ch\u1ee9a nhi\u1ec1u ch\u1ea5t, t\u1ea1p ch\u1ea5t v\u00e0 c\u1ea7n s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i) th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/span><\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Theo s\u1ed1 l\u01b0\u1ee3ng tr\u1ecdng l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng<\/b><span style=\"font-weight: 400;\"> lo\u1ea1i t\u00e0i nguy\u00ean ho\u1eb7c t\u1eebng ch\u1ea5t c\u00f3 trong t\u00e0i nguy\u00ean n\u1ebfu sau khi s\u00e0ng tuy\u1ec3n ph\u00e2n lo\u1ea1i thu \u0111\u01b0\u1ee3c t\u1eebng ch\u1ea5t ri\u00eang.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi t\u1eebng ch\u1ea5t c\u0103n c\u1ee9<\/span><b> s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean th\u1ef1c t\u1ebf khai th\u00e1c (qu\u1eb7ng) v\u00e0 t\u1ef7 l\u1ec7 c\u1ee7a t\u1eebng ch\u1ea5t c\u00f3 trong t\u00e0i nguy\u00ean <\/b><span style=\"font-weight: 400;\">n\u1ebfu qua s\u00e0ng, tuy\u1ec3n, ph\u00e2n lo\u1ea1i m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ea3n l\u01b0\u1ee3ng t\u1eebng ch\u1ea5t c\u00f3 trong t\u00e0i nguy\u00ean khai th\u00e1c (qu\u1eb7ng).<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u00e0i nguy\u00ean khai th\u00e1c <\/span><b>kh\u00f4ng b\u00e1n ra tr\u1ef1c ti\u1ebfp<\/b><span style=\"font-weight: 400;\"> m\u00e0 c\u00f2n qua s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch <\/span><b>quy \u0111\u1ed5i <\/b><span style=\"font-weight: 400;\">t\u1eeb s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong k\u1ef3 \u0111\u1ec3 b\u00e1n ra theo \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean t\u00ednh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u00e0i nguy\u00ean l\u00e0 n<\/span><b>\u01b0\u1edbc thi\u00ean nhi\u00ean s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n<\/b><span style=\"font-weight: 400;\"> th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf l\u00e0 <\/span><b>s\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111i\u1ec7n \u0111\u00e3 b\u00e1n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n giao nh\u1eadn trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> (x\u00e1c \u0111\u1ecbnh theo h\u1ec7 th\u1ed1ng \u0111o \u0111\u1ebfm \u0111\u1ea1t ti\u00eau chu\u1ea9n \u0111o l\u01b0\u1eddng, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a m\u1ed9t trong c\u00e1c b\u00ean: b\u00ean mua, b\u00ean b\u00e1n, b\u00ean giao, b\u00ean nh\u1eadn)<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u00e0i nguy\u00ean l\u00e0 <\/span><b>n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean tinh l\u1ecdc \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p, n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh<\/b><span style=\"font-weight: 400;\"> th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh <\/span><b>b\u1eb1ng m\u00e9t kh\u1ed1i (m3) ho\u1eb7c l\u00edt (l)<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">4.2\u00a0 Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean<\/span><\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean theo \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 152\/TT-BTC l\u00e0 g<\/span><b>i\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean <\/b><span style=\"font-weight: 400;\">c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c khai th\u00e1c, gi\u00e1 b\u00e1n n\u00e0y ch\u01b0a bao g\u1ed3m thu\u1ebf nh\u01b0ng <\/span><b>kh\u00f4ng<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p th\u1ea5p h\u01a1n th\u00ec gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean s\u1ebd do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i \u0111\u1ec3 ti\u00eau th\u1ee5 th\u00ec gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m, kh\u00f4ng bao g\u1ed3m chi ph\u00ed v\u1eadn chuy\u1ec3n (gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang tr\u00ean h\u00f3a \u0111\u01a1n).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean: Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean c\u00f3 c\u00f9ng ph\u1ea9m c\u1ea5p, ch\u1ea5t l\u01b0\u1ee3ng ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1edbi gi\u00e1 b\u00e1n c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n m\u1ed9t \u0111\u01a1n v\u1ecb t\u00e0i\u00a0 nguy\u00ean<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu ch\u01b0a thu\u1ebf<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>:<\/i><\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\"> T\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u01b0\u01a1ng \u1ee9ng b\u00e1n ra trong th\u00e1ng<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean (do ch\u1ee9a nhi\u1ec1u ch\u1ea5t, t\u1ea1p ch\u1ea5t): Gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean c\u1ee7a t\u1eebng ch\u1ea5t, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 t\u1ed5ng doanh thu b\u00e1n t\u00e0i nguy\u00ean trong th\u00e1ng ch\u01b0a thu\u1ebf t\u00ednh cho t\u1eebng ch\u1ea5t c\u00f3 trong t\u00e0i nguy\u00ean khai th\u00e1c theo t\u1ef7 l\u1ec7 h\u00e0m l\u01b0\u1ee3ng c\u1ee7a t\u1eebng ch\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean kh\u00f4ng b\u00e1n ra tr\u1ef1c ti\u1ebfp m\u00e0 ph\u1ea3i qua s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn:\u00a0<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ea3n ph\u1ea9m b\u00e1n ra l\u00e0 t\u00e0i nguy\u00ean: gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean ho\u1eb7c tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ea3n ph\u1ea9m b\u00e1n ra l\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p: gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean\u00a0<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p<\/span><\/i><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>&#8211;<\/i><\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\"> Chi ph\u00ed ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd, gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o <\/span><b>kh\u00f4ng <\/b><span style=\"font-weight: 400;\">th\u1ea5p h\u01a1n gi\u00e1 t\u00ednh thu\u1ebf do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ea3n ph\u1ea9m l\u00e0 t\u00e0i nguy\u00ean \u0111\u1ed3ng h\u00e0ng:\u00a0 \u00e1p d\u1ee5ng gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01a1n v\u1ecb t\u00e0i nguy\u00ean theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u00e0ng n\u0103m, UBND c\u1ea5p t\u1ec9nh s\u1ebd ban h\u00e0nh B\u1ea3ng gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ec3 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean c\u0103n c\u1ee9 \u0111\u1ec3 th\u1ef1c hi\u1ec7n cho n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3ng gi\u00e1 t\u00ednh thu\u1ebf n\u00e0y c\u00f3 c\u00e1c th\u00f4ng tin l\u00e0m c\u01a1 s\u1edf, c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu\u1ebf t\u00e0i nguy\u00ean ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c ch\u00ednh s\u00e1ch, v\u0103n ph\u1ea3n ph\u00e1p lu\u1eadt:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean: l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i t\u1eeb s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean ho\u1eb7c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p ra s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 th\u1ef1c t\u1ebf khai b\u00e1o c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ph\u1ea3i ph\u00f9 h\u1ee3p b\u00e1o c\u00e1o th\u0103m d\u00f2 \u0111\u00e1nh gi\u00e1 v\u1ec1 h\u00e0m l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng, s\u1ea3n l\u01b0\u1ee3ng c\u1ee7a lo\u1ea1i t\u00e0i nguy\u00ean, ph\u01b0\u01a1ng ph\u00e1p khai th\u00e1c, t\u1ef7 l\u1ec7 thu h\u1ed3i t\u00e0i nguy\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean: l\u00e0 gi\u00e1 t\u00e0i nguy\u00ean khai th\u00e1c v\u00e0 gi\u00e1 s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00ednh ch\u1ea5t c\u1ee7a t\u00e0i nguy\u00ean, s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean khai th\u00e1c, ch\u1ebf bi\u1ebfn c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf c\u00e1c t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3ng gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd thu thu\u1ebf t\u00e0i nguy\u00ean ni\u00eam y\u1ebft c\u00f4ng khai v\u00e0 g\u1eedi v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u1edf d\u1eef li\u1ec7u v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">4.3\u00a0 Thu\u1ebf su\u1ea5t\u00a0<\/span><\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo \u0111i\u1ec1u 1 Th\u00f4ng t\u01b0 12\/2016\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 152\/2015\/TT-BTC th\u00ec thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean ban h\u00e0nh k\u00e8m theo Ngh\u1ecb quy\u1ebft s\u1ed1 1084\/2015\/UBTVQH13 ng\u00e0y 10 th\u00e1ng 12 n\u0103m 2015 c\u1ee7a \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean l\u00e0 n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean tinh l\u1ecdc \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p, n\u01b0\u1edbc thi\u00ean nhi\u00ean khai th\u00e1c, s\u1eed d\u1ee5ng th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng <\/span><b>c\u00f9ng m\u1ee9c<\/b><span style=\"font-weight: 400;\"> thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean nh\u01b0 lo\u1ea1i \u0111\u01b0\u1ee3c \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean tinh l\u1ecdc \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p (k\u1ec3 c\u1ea3 \u0111\u00f3ng b\u00ecnh, \u0111\u00f3ng th\u00f9ng c\u00f3 th\u1ec3 chi\u1ebft ra th\u00e0nh chai, th\u00e0nh h\u1ed9p).<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean<\/span><b> theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t thu\u1ef7 \u0111i\u1ec7n, n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 l\u1eabn n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean <\/span><i><span style=\"font-weight: 400;\">\u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t x\u00e1c \u0111\u1ecbnh kh\u00f4ng thu\u1ed9c di\u1ec7n s\u1ea3n xu\u1ea5t kinh doanh s\u1ea3n ph\u1ea9m n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean tinh l\u1ecdc \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10, 11 Th\u00f4ng t\u01b0 152\/2015\/TT-BTC bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Mi\u1ec5n thu\u1ebf v\u1edbi:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c<\/span><i><span style=\"font-weight: 400;\"> khai th\u00e1c h\u1ea3i s\u1ea3n t\u1ef1 nhi\u00ean<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c <\/span><i><span style=\"font-weight: 400;\">khai th\u00e1c c\u00e0nh, c\u1ee7i, ng\u1ecdn, tre, n\u1ee9a, tr\u00fac, mai, giang, tranh, v\u1ea7u, l\u1ed3 \u00f4<\/span><\/i><span style=\"font-weight: 400;\"> do c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ph\u00e9p khai th\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho <\/span><i><span style=\"font-weight: 400;\">m\u1ee5c \u0111\u00edch sinh ho\u1ea1t<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c khai th\u00e1c <\/span><i><span style=\"font-weight: 400;\">n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n \u0111\u1ec3 ph\u1ee5c v\u1ee5 sinh ho\u1ea1t<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh khai<\/span><i><span style=\"font-weight: 400;\"> th\u00e1c n\u01b0\u1edbc thi\u00ean nhi\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch sinh ho\u1ea1t<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3<\/span><i><span style=\"font-weight: 400;\"> t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c giao, thu\u00ea khai th\u00e1c s\u1eed d\u1ee5ng t\u1ea1i ch\u1ed7 tr\u00ean di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c giao, \u0111\u01b0\u1ee3c thu\u00ea, \u0111\u1ea5t khai th\u00e1c \u0111\u1ec3 san l\u1ea5p, x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh an ninh, qu\u00e2n s\u1ef1, \u0111\u00ea \u0111i\u1ec1u.<\/span><\/i><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c <\/span><\/i><span style=\"font-weight: 400;\">do B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 \u0111\u1ec3 tr\u00ecnh U\u1ef7 ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u1ea3m thu\u1ebf v\u1edbi:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean <\/span><i><span style=\"font-weight: 400;\">g\u1eb7p thi\u00ean tai t\u1ef1 nhi\u00ean, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd g\u00e2y t\u1ed5n th\u1ea5t \u0111\u1ebfn t\u00e0i nguy\u00ean \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span><\/i><span style=\"font-weight: 400;\"> do B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 \u0111\u1ec3 tr\u00ecnh U\u1ef7 ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>6. Thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o Ngh\u1ecb quy\u1ebft s\u1ed1: 1084\/2015\/UBTVQH13, thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean v\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>STT<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Nh\u00f3m, lo\u1ea1i t\u00e0i nguy\u00ean<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Thu\u1ebf su\u1ea5t (%)<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>I<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Kho\u00e1ng s\u1ea3n kim lo\u1ea1i<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1eaft<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">14<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u0103ng-gan<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">14<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ti-tan (titan)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">18<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">17<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ea5t hi\u1ebfm<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">18<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea1ch kim, b\u1ea1c, thi\u1ebfc<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">12<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00f4n-ph\u1edd-ram (wolfram), \u0103ng-ti-moan (antimoan)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">8<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u00ec, k\u1ebdm<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">9<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u00f4m, B\u00f4-x\u00edt (bouxite)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">12<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">11<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ni-ken (niken)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">12<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f4-ban (coban), m\u00f4-lip-\u0111en (molipden), th\u1ee7y ng\u00e2n, ma-nh\u00ea (magie), va-na-\u0111i (vanadi)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">13<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kho\u00e1ng s\u1ea3n kim lo\u1ea1i kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>II<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Kho\u00e1ng s\u1ea3n kh\u00f4ng kim lo\u1ea1i<\/b><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ea5t khai th\u00e1c \u0111\u1ec3 san l\u1ea5p, x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u00e1, s\u1ecfi<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u00e1 nung v\u00f4i v\u00e0 s\u1ea3n xu\u1ea5t xi m\u0103ng<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u00e1 hoa tr\u1eafng<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1t<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1t l\u00e0m th\u1ee7y tinh<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ea5t l\u00e0m g\u1ea1ch<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">8<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">G\u1edd-ra-n\u00edt (granite)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">9<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u00e9t ch\u1ecbu l\u1eeda<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">13<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u00f4-l\u00f4-m\u00edt (dolomite), qu\u1eafc-z\u00edt (quartzite)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">11<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Cao lanh<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">13<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">12<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Mi-ca (mica), th\u1ea1ch anh k\u1ef9 thu\u1eadt<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">13<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">13<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Pi-r\u00edt (pirite), ph\u1ed1t-pho-r\u00edt (phosphorite)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">14<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">A-pa-t\u00edt (apatit)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">8<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">15<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u00e9c-p\u0103ng-tin (secpentin)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">6<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">16<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Than an-tra-x\u00edt (antraxit) h\u1ea7m l\u00f2<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">17<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Than an-tra-x\u00edt (antraxit) l\u1ed9 thi\u00ean<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">12<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">18<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Than n\u00e2u, than m\u1ee1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">12<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">19<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Than kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">20<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kim c\u01b0\u01a1ng, ru-bi (rubi), sa-phia (sapphire)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">27<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">21<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">E-m\u00f4-r\u1ed1t (emerald), a-l\u1ebfch-xan-\u0111\u1edd-r\u00edt (alexandrite), \u00f4-pan (opan) qu\u00fd m\u00e0u \u0111en<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">25<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">22<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">A-d\u00edt, r\u00f4-\u0111\u00f4-l\u00edt (rodolite), py-r\u1ed1p (pyrope), b\u00ea-rin (berin), s\u1edd-pi-nen (spinen), t\u00f4-paz (topaz)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">18<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">23<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u1ea1ch anh tinh th\u1ec3 m\u00e0u t\u00edm xanh, v\u00e0ng l\u1ee5c, da cam; c\u1edd-ri-\u00f4-l\u00edt (cryolite); \u00f4-pan (opan) qu\u00fd m\u00e0u tr\u1eafng, \u0111\u1ecf l\u1eeda; phen-s\u1edd-ph\u00e1t (fenspat); birusa; n\u00ea-ph\u1edd-r\u00edt (nefrite)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">18<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">24<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kho\u00e1ng s\u1ea3n kh\u00f4ng kim lo\u1ea1i kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>III<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>S\u1ea3n ph\u1ea9m c\u1ee7a r\u1eebng t\u1ef1 nhi\u00ean<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">G\u1ed7 nh\u00f3m I<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">35<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">G\u1ed7 nh\u00f3m II<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">G\u1ed7 nh\u00f3m III<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">G\u1ed7 nh\u00f3m IV<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">18<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">G\u1ed7 nh\u00f3m V, VI, VII, VIII v\u00e0 c\u00e1c lo\u1ea1i g\u1ed7 kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">12<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e0nh, ng\u1ecdn, g\u1ed1c, r\u1ec5<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u1ee7i<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">8<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tre, tr\u00fac, n\u1ee9a, mai, giang, tranh, v\u1ea7u, l\u1ed3 \u00f4<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">9<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u1ea7m h\u01b0\u01a1ng, k\u1ef3 nam<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">25<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed3i, qu\u1ebf, sa nh\u00e2n, th\u1ea3o qu\u1ea3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">11<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ea3n ph\u1ea9m kh\u00e1c c\u1ee7a r\u1eebng t\u1ef1 nhi\u00ean<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>IV<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>H\u1ea3i s\u1ea3n t\u1ef1 nhi\u00ean<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ng\u1ecdc trai, b\u00e0o ng\u01b0, h\u1ea3i s\u00e2m<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ea3i s\u1ea3n t\u1ef1 nhi\u00ean kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>V<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u01b0\u1edbc thi\u00ean nhi\u00ean<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean tinh l\u1ecdc \u0111\u00f3ng chai, \u0111\u00f3ng h\u1ed9p<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh, tr\u1eeb n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1 v\u00e0 \u0110i\u1ec3m 2 Nh\u00f3m n\u00e0y<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3.1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1eed d\u1ee5ng n\u01b0\u1edbc m\u1eb7t<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">a<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">D\u00f9ng cho s\u1ea3n xu\u1ea5t n\u01b0\u1edbc s\u1ea1ch<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">b<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">D\u00f9ng cho M\u1ee5c \u0111\u00edch kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3.2<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1eed d\u1ee5ng n\u01b0\u1edbc d\u01b0\u1edbi \u0111\u1ea5t<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">a<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">D\u00f9ng cho s\u1ea3n xu\u1ea5t n\u01b0\u1edbc s\u1ea1ch<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">b<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">D\u00f9ng cho M\u1ee5c \u0111\u00edch kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">8<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>VI<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Y\u1ebfn s\u00e0o thi\u00ean nhi\u00ean<\/b><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>VII<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u00e0i nguy\u00ean kh\u00e1c<\/b><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>STT<\/b><\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>S\u1ea3n l\u01b0\u1ee3ng khai th\u00e1c<\/b><\/span><\/td>\n<td colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Thu\u1ebf su\u1ea5t (%)<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>D\u1ef1 \u00e1n khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>D\u1ef1 \u00e1n kh\u00e1c<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>I<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u1ed1i v\u1edbi d\u1ea7u th\u00f4<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ebfn 20.000 th\u00f9ng\/ng\u00e0y<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00ean 20.000 th\u00f9ng \u0111\u1ebfn 50.000 th\u00f9ng\/ng\u00e0y<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">9<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">12<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00ean 50.000 th\u00f9ng \u0111\u1ebfn 75.000 th\u00f9ng\/ng\u00e0y<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">11<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">14<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00ean 75.000 th\u00f9ng \u0111\u1ebfn 100.000 th\u00f9ng\/ng\u00e0y<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">13<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">19<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00ean 100.000 th\u00f9ng \u0111\u1ebfn 150.000 th\u00f9ng\/ng\u00e0y<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">18<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">24<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00ean 150.000 th\u00f9ng\/ng\u00e0y<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">23<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">29<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>II<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u1ed1i v\u1edbi kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed than<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn 5 tri\u1ec7u m<\/span><span style=\"font-weight: 400;\">3<\/span><span style=\"font-weight: 400;\">\/ng\u00e0y<\/span><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Tr\u00ean 5 tri\u1ec7u m<\/span><span style=\"font-weight: 400;\">3<\/span><span style=\"font-weight: 400;\"> \u0111\u1ebfn 10 tri\u1ec7u m<\/span><span style=\"font-weight: 400;\">3<\/span><span style=\"font-weight: 400;\">\/ng\u00e0y<\/span><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Tr\u00ean 10 tri\u1ec7u m<\/span><span style=\"font-weight: 400;\">3<\/span><span style=\"font-weight: 400;\">\/ng\u00e0y<\/span><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c r\u1eb1ng n\u1ed9p thu\u1ebf l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a h\u1ecd v\u00e0 th\u1ef1c t\u1ebf th\u00ec h\u1ecd v\u1eabn th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh. Tuy nhi\u00ean, kh\u00f3 l\u00f2ng tr\u00e1nh \u0111\u01b0\u1ee3c nguy c\u01a1 ch\u1eadm n\u1ed9p thu\u1ebf v\u00ec qu\u00e1 b\u1eadn ho\u1eb7c v\u00ec nh\u1eefng l\u00fd do kh\u00e1ch quan nh\u01b0 g\u1eb7p sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai, t\u00ednh thu\u1ebf\u2026 L\u00fac n\u00e0y, c\u00e1c doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 m\u00e0 nh\u1ea5t l\u00e0 c\u00f4ng ngh\u1ec7 m\u1edbi, ti\u1ec7n \u00edch v\u00e0 th\u00f4ng minh nh\u01b0\u00a0<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"\/register?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=thue-tai-nguyen&amp;term=act_npthanh\" target=\"_blank\" rel=\"nofollow noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/a><\/span><\/span>. AMIS K\u1ebf to\u00e1n c\u00f3 t\u00ednh n\u0103ng thu\u1ebf h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u00cdNH N\u0102NG C\u1ea2NH B\u00c1O TH\u00d4NG MINH: Nh\u1eafc nh\u1edf doanh nghi\u1ec7p khi g\u1ea7n \u0111\u1ebfn h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ef0 \u0110\u1ed8NG L\u1eacP T\u1edc KHAI C\u00d3 M\u00c3 V\u1ea0CH THEO M\u1eaaU BI\u1ec2U M\u1edaI NH\u1ea4T C\u1ee6A C\u01a0 QUAN THU\u1ebe: T\u1ef1 \u0111\u1ed9ng l\u1eadp T\u1edd khai thu\u1ebf GTGT theo th\u00e1ng\/ qu\u00fd, T\u1edd khai thu\u1ebf TNDN t\u1ea1m t\u00ednh, T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN,\u2026 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai v\u00e0 b\u00e1o c\u00e1o thu\u1ebf c\u00f3 m\u00e3 v\u1ea1ch.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ed8P T\u1edc KHAI TR\u1ef0C TI\u1ebeP CHO C\u01a0 QUAN THU\u1ebe T\u1eea PH\u1ea6N M\u1ec0M: Ph\u1ea7n m\u1ec1m t\u00edch h\u1ee3p d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf MTAX.VN, gi\u00fap K\u1ebf to\u00e1n n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1edd khai \u0111\u00e3 l\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u00f3 th\u1ec3 xu\u1ea5t kh\u1ea9u t\u1edd khai ra \u0111\u1ecbnh d\u1ea1ng xml \u0111\u1ec3 n\u1ed9p qua c\u1ed5ng nh\u1eadn t\u1edd khai c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u2026.<\/span><\/li>\n<\/ul>\n<table style=\"background-color: #ebeef0; width: 100%; height: 32px;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"text-align: center; height: 32px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt; color: #ff6600;\"><strong><a style=\"color: #ff6600;\" href=\"\/register?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=thue-tai-nguyen&amp;term=act_npthanh\" target=\"_blank\" rel=\"nofollow noopener\">&gt;&gt; D\u00d9NG TH\u1eec MI\u1ec4N PH\u00cd \u2013 PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N ONLINE MISA AMIS<\/a><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">K\u00ednh m\u1eddi Qu\u00fd Doanh nghi\u1ec7p, Anh\/Ch\u1ecb K\u1ebf to\u00e1n \u0111\u0103ng k\u00fd tr\u1ea3i nghi\u1ec7m 15 ng\u00e0y b\u1ea3n demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_30876\" class=\"pvc_stats total_only  \" data-element-id=\"30876\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh v\u00e0 ban h\u00e0nh \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc. Hi\u1ec3u th\u1ebf n\u00e0o cho \u0111\u00fang v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 c\u00e1ch t\u00ednh lo\u1ea1i thu\u1ebf n\u00e0y nh\u01b0 th\u1ebf n\u00e0o s\u1ebd l\u00e0 nh\u1eefng th\u00f4ng tin \u0111\u01b0\u1ee3c chia s\u1ebb sau [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_30876\" class=\"pvc_stats total_only  \" data-element-id=\"30876\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":27,"featured_media":30878,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2437],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 g\u00ec? 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