{"id":698,"date":"2018-04-01T10:36:21","date_gmt":"2018-04-01T10:36:21","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/quy-dinh-ve-chi-phi-phat-hanh-hoan-doi-mua-lai-thanh-toan-goc-lai-trai-phieu-chinh-phu-trai-phieu-duoc-chinh-phu-bao-lanh-va-trai-phieu-chinh-quyen-dia-phuong"},"modified":"2018-04-01T10:36:21","modified_gmt":"2018-04-01T10:36:21","slug":"quy-dinh-ve-chi-phi-phat-hanh-hoan-doi-mua-lai-thanh-toan-goc-lai-trai-phieu-chinh-phu-trai-phieu-duoc-chinh-phu-bao-lanh-va-trai-phieu-chinh-quyen-dia-phuong","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/quy-dinh-ve-chi-phi-phat-hanh-hoan-doi-mua-lai-thanh-toan-goc-lai-trai-phieu-chinh-phu-trai-phieu-duoc-chinh-phu-bao-lanh-va-trai-phieu-chinh-quyen-dia-phuong","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed ph\u00e1t h\u00e0nh, ho\u00e1n \u0111\u1ed5i, mua l\u1ea1i, thanh to\u00e1n g\u1ed1c, l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh v\u00e0 tr\u00e1i phi\u1ebfu Ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng"},"content":{"rendered":"

Ng\u00e0y 07\/02\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 15\/2018\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 v\u1ec1 chi ph\u00ed ph\u00e1t h\u00e0nh, ho\u00e1n \u0111\u1ed5i, mua l\u1ea1i, thanh to\u00e1n g\u1ed1c, l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh v\u00e0 tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/4\/2018.<\/span><\/span><\/span><\/p>\n

Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 15\/2018\/TT-BTC quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 n\u1ed9i dung ch\u00ednh nh\u01b0 sau:<\/span><\/span><\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh bao g\u1ed3m: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; T\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd n\u1ee3 c\u00f4ng; \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng; S\u1edf Giao d\u1ecbch Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam; S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n; Trung t\u00e2m L\u01b0u k\u00fd Ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam; C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh, ho\u00e1n \u0111\u1ed5i, mua l\u1ea1i v\u00e0 thanh to\u00e1n g\u1ed1c, l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh v\u00e0 tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng t\u1ea1i th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc. <\/span><\/span><\/span><\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc chi tr\u1ea3 v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed ph\u00e1t h\u00e0nh, ho\u00e1n \u0111\u1ed5i, mua l\u1ea1i, thanh to\u00e1n g\u1ed1c, l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh v\u00e0 tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng:<\/span><\/span><\/span><\/p>\n

– Ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ph\u00e1t h\u00e0nh, ho\u00e1n \u0111\u1ed5i, mua l\u1ea1i, thanh to\u00e1n g\u1ed1c, l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7. Ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng chi tr\u1ea3 chi ph\u00ed \u0111\u1ea5u th\u1ea7u t\u00edn phi\u1ebfu kho b\u1ea1c cho S\u1edf Giao d\u1ecbch Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam. <\/span><\/span><\/span><\/p>\n

– T\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ph\u00e1t h\u00e0nh, ho\u00e1n \u0111\u1ed5i, mua l\u1ea1i, thanh to\u00e1n g\u1ed1c, l\u00e3i tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ho\u1eb7c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n (trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh \u0111\u1ec3 \u0111\u1ea7u t\u01b0 cho c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh).<\/span><\/span><\/span><\/p>\n

– Ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ph\u00e1t h\u00e0nh, ho\u00e1n \u0111\u1ed5i, mua l\u1ea1i, thanh to\u00e1n g\u1ed1c, l\u00e3i tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng. <\/span><\/span><\/span><\/p>\n

3. Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed ph\u00e1t h\u00e0nh, mua l\u1ea1i, ho\u00e1n \u0111\u1ed5i v\u00e0 thanh to\u00e1n g\u1ed1c, l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7:<\/span><\/span><\/span><\/p>\n

– Chi ph\u00ed tr\u1ea3 cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; Chi ph\u00ed \u0111\u1ea5u th\u1ea7u ph\u00e1t h\u00e0nh, \u0111\u1ea5u th\u1ea7u mua l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng b\u1ea3o l\u00e3nh ph\u00e1t h\u00e0nh tr\u1ea3 cho t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh ch\u00ednh t\u1ed1i \u0111a 0,1% gi\u00e1 tr\u1ecb danh ngh\u0129a tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7;<\/span><\/span><\/span><\/p>\n

– Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd ph\u00e1t h\u00e0nh (n\u1ebfu c\u00f3) tr\u1ea3 cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd ph\u00e1t h\u00e0nh t\u1ed1i \u0111a 0,1% gi\u00e1 tr\u1ecb danh ngh\u0129a tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 ph\u00e1t h\u00e0nh theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ea1i l\u00fd. <\/span><\/span><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ecb tr\u01b0\u1eddng, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a \u0111\u1ee3t ph\u00e1t h\u00e0nh (kh\u1ed1i l\u01b0\u1ee3ng, k\u1ef3 h\u1ea1n tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 ph\u00e1t h\u00e0nh), n\u1ed9i dung c\u00f4ng vi\u1ec7c (t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh, thanh to\u00e1n l\u00e3i, g\u1ed1c tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7), Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ecfa thu\u1eadn v\u00e0 th\u1ed1ng nh\u1ea5t v\u1edbi \u0111\u1ea1i l\u00fd ph\u00e1t h\u00e0nh m\u1ee9c ph\u00ed t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh, thanh to\u00e1n l\u00e3i, g\u1ed1c tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd ph\u00e1t h\u00e0nh. M\u1ee9c ph\u00ed n\u00e0y kh\u00f4ng bao g\u1ed3m chi ph\u00ed in ch\u1ee9ng ch\u1ec9 (n\u1ebfu c\u00f3).<\/span><\/span><\/span><\/p>\n

C\u00f3 th\u1ec3 th\u1ea5y, Th\u00f4ng t\u01b0 s\u1ed1 15\/2018\/TT-BTC v\u1edbi nh\u1eefng quy \u0111\u1ecbnh m\u1edbi l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn mang t\u00ednh \u0111\u1ed9t ph\u00e1 thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd tr\u00e1i phi\u1ebfu, l\u00e0 c\u01a1 s\u1edf t\u1ed1t t\u1ea1o \u0111\u00e0 cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n t\u00e0i ch\u00ednh qu\u1ed1c gia.<\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 07\/02\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 15\/2018\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 v\u1ec1 chi ph\u00ed ph\u00e1t h\u00e0nh, ho\u00e1n \u0111\u1ed5i, mua l\u1ea1i, thanh to\u00e1n g\u1ed1c, l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh v\u00e0 tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-698","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/698","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=698"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/698\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}