UY BAN NHAN DAN CONG HOA >a HOI CHU NGIUA VIET NAMTINHHOABINH Boc lap - Ty do - Hanh phuc

S6:6a^/QE>-UBND ^hdng 4ndm 2017QUYETBINH ^

—T^duyet phu'O'ng an phan cong co- quan Thue quan ly doi vffioh Y ' ngu-c^i nop thue tren dja ban tmh Hoa IJinh

T"/^ \ * " ^ ^\ NHAN DAN TINH HOA BINH

^^^_^g^j '̂̂ £tX6chuecMiThquyendiaphuoiigs6 77/2015/^^ agay 19/6/2015,^Can cu Luat Quan !y thu6 s6 78/2006/QHll ngay 29/11/2006; Luat so

21/2012/QH13 ngay 20/11/2012 cua Quoc hoi ve sua dm, bo sung mot so dieucua Luat quan ly thu8; Luat s6 71/2014/QH13 ngay 26/11/2014 cua Quoc hoi veviec sua dOi, b6 sung cac luat thue va cac van ban huong dan thi hanh,

Can cu Luat Ngan sach nha nuac so 83/2015/QH13 ngay 25/6/2015;Can cu QuySt dinh s6 2845/QD-BTC ngay 30/12/2016 cua Bo truong

Bo Tai chinh ban hanh Quy djnh phan cong co quan thue quan ly doi vox* r

nguoi nop thue;

Can cuNghi quylt s6 27/2016/NQ-HDND ngay 05/12/2016 cua Hoi dongnhan dan tinh v6 Ban hanh Quy dinh ty le phan tram (%) dieu tiet nguon thugiua cac cap thai ky 6n dinh ngan sach giai doan 2017-2020;

Can cuNghi quySt s6 28/2016/NQ-HBND ngay 05/12/2016 ciia Hoi^dongnhan dan tinh vh Ban hanh Quy dinh phan cap nguon thu nhiem vp chi giua caccap ngan sach dia phuong thai ky on dinh ngan sach giai doan 2017-2020,

Xet d§ nghi cua Cue truong Cue Thud tinh Hoa Binh tai To trinh so1093/TTr-CT ngay 14/4/2017,

QUYET BINH:

Bieu 1. Ban hanh kern theo Quy6t dinh nay Phuang an phan cong caquanThue quan ly d6i voi nguai nop thue tren dia ban tinh Hoa Binh.

Bicu 2. T6 chuc thue hien

1. Co quan thue va cac co quan, t6 chuc co lien quan c6 trach nhiem thu'chien cac nqi dung quy dinh tai QuySt dinh nay.

2. Cue Thu§ tinh c6 trach nhiem xay dung va ban hanh Bo Ueu chi phancong CO quan thub quan ly tren dia ban, bao cao Tong cue Thue. Trien khai,huong din viec phan cong quan ly thue doi voi ngudi nop thue tai cac Chi cueThud theo dung quy dinh.

. 3. Chanh Van phong Uy ban nhan dan tinh; Cue truimg Cue ThuStinh; Giam doc cac Sd; Chu tich Uy ban nhan dan cac huyen, thanh ph6; Thutru-ong cac ca quan, dan vi, to clurc, ca nhan c6 lien quan chiu trach nhiem thihanh Quyet dinh nay./^

No'i nhan:

-Nhu' Dieu 3;- CIni tjcli, cac PCT UBND tinh;- Chanh, Pho CVP UBND tinh;-Lim: VT, TCTM,rr(80b)

TM. UY BAN NHAN DAN

CHU TICH

an Quang

UY BAN NHAN DAN CQNG HOA XA HOI CHU NGIHA VIET NAMTINH HOA BINH Doc lap -Tu- do -Hanh phuc

PHtrONG AN

Phan coiig CO- quan ThuS quan ly doi vm ngu-tfi nop thuetren dia ban tinh Hoa Einli

(Ban hanh kem theo Quyk dinh sd:6BmD-UBND ngay^Fthdng 4nam 2017cm Uy ban nhdn dan tinh Hoa Binh)

CHU'ONG I

QUY DINH CHUNG

1.Pham vi dieu chinh x . xPhu-ang an phan cong ca quan thuS bao gom Cue Thue, Chi cue Thue

quan ly d6i voi nguai nop thu6 trong cac truong hop sau day;-Doanh nghiep mai thanh lap; t6 chuc lai doanh nghiep (chia, Uch, hpp

nhat sap nhap, chuy8n dol loai hinh doanh nghiep, chuyen doi chu so huu dandSn lhay ddi'ca quan thuS quan ly), thay doi dia chi tru so (dan den thay doi coquan thuS quan iy) theo quy dinh cua Luat Doanh nghiep va cac van ban huongd§n thi hanh vS dang ky doanh nghiep tai co quan dang ky kinh doanii. ^

-T6 chu-c kinh tg, t6 chuc khac thue hien dang ky thue mai; to chuc l_aihoat dong (chia, tach, hop nhat, sap nhap), chuyen doi loai hinh ho|t dong dandgn thay d6i co quan thu§ quan I7, thay doi thong tin dang ky thue ve^dia chi trpso din dn thay d6i co quan thue theo quy dinh cua Luat quan ly thue va Thongtu huong din ve dang ky thue. ^

-Ho gia dinh, nhom ca nhan, ca nhan kinh doanh, ca nhan khac thue hiendang ky thug moi, tai hoat dong, thay doi dia chi kinh doanh dan den thay doi coquan thug quan ly theo quy dinh cua Luat quan ly thue va Thong tu huong danve dang ky thue. , _ _ ^ ,

-Ngubi nop thug dang hoat dong da dupe Cue Thue, Chi cue Thue quanly ti-uoc thdi dilm ban hanh Quygt dinh nay thi thue hien theo cac quy dinh phancong tai thdi digm do, tru truong hgp phan cong quan ly nguoi nop thue va qualy Idioan thu cho T6ng cue Thue quan ly theo huong dan tai Dieu 5^va catruong hop phan cong lai theo huong din tai Dieu 7, Dieu 8Quy ^nh phan con|CO quan "thug quan ly d6i vdi nguoi nop thue ban hanh tai Quyet dmh so2845/QD-BTC ngay 30/12/2016.

2. Doitiiongapdung

- Co quan time, gom: Cue Thue, Chi cue Thue.- Cac td chuc, ca nhan khac co lien quan.3. Yeu cau ^ x - -Yiec phan cong co quan thug quan ly doi vdi ngudi nop thue phai dam bao

cac yeu cau sau;

_ ; Phu^hop vm quy dinh cua Luat Ngan sach nha nuac v§ thdin quyan quanly, phan cap nguon thu, nhiem vu chi ngan sach nha nirac tai dia phuang- phuhop vo-E cac quy dinh ciia Luat Quan ly thul va cac van ban hudng din;

-Phu hop vdi nang lire quan ly cua ca quan thu^ cac c§p;-Phu hgp vdi to chuc heat dpng sail xudt kinh doanh cua ngudi nop thu§

tren dia ban toan tinh;

- Dong bp, thong nhat vdi phan cap qu^ ly nha nude Idiac tren dia banthee quy dmh cua Uy ban nhan dan tinh, dam bao su phdi hop trong cong tacquan ly nhanude tren dia ban; '

, -Thpc hien tu dpng tren He thdng ung dung dang ky thiie cua nganh thu6va dong^bp, thong nhat vdi He thong thong tin qu6c gia va dang ky doanhnghiep cua co quan dangky kinh doanii.

CHirONG IIQUY DINH Cy THE

1. Ve phan cong co quan time quan ly nguoi nop (hue1.1. Ngudi nop thue do Cue Thue quan ly true tilp

rhn "PP '̂ op thu^ khoan5, Quyat dinh s6 2845/OD-BTC

ngay j>0/12/2016 cua Bp trudng Bp Tai chlnli) theo cac tieu chi sau:a) Doi vdi ngudi nop thud la doanh nghiep:

didu

^n«/ i "Shiep do Nha nude nSm giO tirdU% tio len von dieu le); ^

-Doanh nghiep c6 von dau tu nude ngoai;

Nam hd°18^I "gP'?P tryc tiSp thue hien du an (trudngh(y khong thanh lap doanh nghiep du an) BOX, BTO, BT, BOO BLT BTLO&M theo quy dmh cua phap luat ve ddu tu;

- Doanh nghiep c6 heat dong kinh doanh chinh thuoc nganh .rnhd kinh

dpng san, ke toan, kiem toan, luat su, cong chiing, kliai Ichoang;

nnhiinSTVf'd'' ™ ' ®ng hong cac khu chS xult, khu congtinhS'toS^; va dphoaniNS*!?'"'" S 'huoc ddi ttrong duochS vl r ? 'heo quy dinh cna phapmd hoSc7Thf™1"™ P'P 'i™ kSt; quan he vdimot hong cac thanh vien gop von vdi doanh nghiep theo quy dinh cua giao djch

2

kinli doanh giua cac ben c6 lien ket dang do Cue Thue quan ly true tiep, doanhnghiep eo phat sinh boat dong san _xu4t kinh doanh tren nhieu dia ban ke khai taptrung tai tru so chinh va phan bo so nop ngan sach eho cac dia ban.

b) Dbi voi ngubi nop thue la to ehiic-T6 chuG CO hoat dong san xu§t kinh doanli va t6 chuc duoc giao nhiem vu thu

phi, le phi (tru le phi truoc ba) do eo quan eip Trung uong va dp tinh thMi lap;- Chu du an ODA, Van phong dai dien nha tai trg du an ODA, Nha than

nude ngoai thue hien du an ODA;- Nha thau, nha thhu phu nude ngoai dang ky nop thue true tiep vdi eo

quan thue;

- T6 chue chi tra thu nhap khdu tru nop thue thu nhap ea nhan hoac chi phatsinh hoan thue, gdin: eo quan, don vi, to chue thuoe cac Bp, eo quan ngang Bp,CO quan thupe Chinh phu va co quan Miac d Trung uong; eo quan, don vj, tochue thupe Uy ban nhan dan cap tlnh va eo quan Idiac d cap tinh, eo quandai dien ngoai giao; co quan dai dien eiia td chuc quoc t§ tai Viet Nam; co quanianh su; van phdng dai dien cua cac td chue nude ngoai.

e) Doi vdi ngudi nop thue lacanhan- Ca nhan nude ngoai su dung tien vien trp nhan dao, vien trp khdng hoan

lai cua nude ngoai mua hang hda, dieh vu c6 thue gia tri gia tang d Viet Nam devien trp khdng hoan lai, vien trp nhan dao;

- Ca nhan cu tru cd thu nhap tir tien luong, tidn edng do cac td chuc Qudctd, Dai su quan, Lanh su quan tai Viet Nam tra nhung td chuc nay ehua thuehien khau tru thue;

- Ca nhan cu tru ed thu nhap tu tidn luong, tien cdng do cac td chuc, canhan tra tu nude ngoai (trudng hop ca nhan Ichdng lam vide tai Viet Nam);

- Chuyen gia nude ngoai thue hien chuong trinh dp an ODA; chuong trinli duan vien trp phi ehlnh phu nude ngoai thupe dien dupe miin time thu nhap ca nhan;

- Ngtrdi Viet Nam lam vide cho van phdng dai dien cua cac__td chue Qudc tethupe he thong lien hop qudc tai Viet Nam thupe dien dupe mien thue thu nhapea nhan.

1.2. Ngudi nop thud do Chi cue Thud quan lyChi cue Thud quan ly true tidp cac ngudi nop thud con lai sau Ichi tru cac

ngudi nop thue do Cue Thue quan ly theo quy djnh tai khoan 1dieu nay eo diadidm hoat dong san xudt kinh doanh tren dia ban cap huydn, thanh phd.

1.3. Ngtrdi nop thue la chi nhanh, van phdng dai dien ciia doanh nghiep,don vi true thupe cCia td chue:

a) Ndu chi nhanh, van phdng dai dien cua doanh nghiep, don vi true thupeeua td chuc cung dia ban dp tinlVthanh phd vdi noi doanh nghiep, td chuc ddngtru so thi phan edng co quan tliud quan ly theo eo quan thud quan ly cua doanhnghiep, td ehiie.

b) Ndu chi nhanh, van phdng dai dien cua doanh nghiep, don vi true thudccua td chuc Ichdng cung dia ban cap tlnh/thanh pho vdi noi doanh nghiep, td

chirc dong tru sa thi phan cong ca quan thue quan ly theo dp cua C0 quan thuequan ly cua doanh nghiep, to chirc (doanh nghiep, t6 chuc do Cue Thu8 quan lythi chi nhanh, van phong dai dien cua doanh nghiep, dan vi Pare thuoc cua doanhnghiep, to churc cung do Cue Thu6 quan ly).

1.4. Doi vdi doanh nghiep, to chuc kinh l4 t6 chuc va ca nhan c6 trachnhiem Idiau tru vanop thue thay cho nha than, nha thau phu nude ngoai; to chucCO hop dong hoac van ban hap tac kinh doanh thue hien phan cong cho caquanthue dang quan ly hoat dong san xuat, kinh doanh cua ngudi nop thu§.

1.5. Doi vdi to chuc dugc co quan thue ky hap dong uy nhiem thu thuehien phan cong cho co quan thue cd hop dong uy nhiem thu.

2. Mot so trudng hop phai phan cong lai- Trudng hgp Hoi dong nhan dan cap tinh ban hanh Nghi quyd sua ddi, bo

sung ve phan cap nguon thu ngan sach dan dSn thay doi phan cong co quanthue quan ly true tiep doi vdi ngudi nop thue thi Cue Thue xay dung phuong ansua doi, bo sung phan cong co quan thul quan ly, bao cao Uy ban nhan dan tinhphe duyet. Cue Thue sua doi tieu chi phan cong theo phuong an phe duyetcua Uy ban nhan dan tinh de dam bao thong nhat;

-Doanh nghiep cd hoat dong xuat khau thudng xuyen thupc ddi tupng dugchoan thue gia tri gia tang hang hda, dich vu xuat kliau theo quy dinli cua phapiuat ve thue gia tri gia tang; hoac doanh nghiep cd quan he lien ket, quan he vdimot trong cac thanh vien gdp von vdi doanh nghiep theo quy dinh cua giao dichkinli doanh giua cac ben cd lien kdt dang do Cue Thud quan ly true tiep; doanlinghiep cd phat sinh hoat dong san xuat kinh doanh tren nhidu dia ban ke khai taptrung tai tru so chinh vaphan bd so nop ngan sach cho cac dja ban.

CHirONG IIITO CHOc THTTC hien

1. Co quan thue va cac co quan, to chuc cd lien quan cd trach nhiem thuehien cac ndi dung quy dinh tai Quydt dinh nay.

2. Cue Thue tinh cd trach nhiem xay dung va ban hanh Bp tieu chi phancong co^quan thue quan ly tren dia ban, bao cao Tong cue Thul Trien l<hai,hudng dan vjec phan cong quan ly thud ddi vdi ngudi nop thud tai cac Chi cueriiue theo; tdng hop, bao cao ket qua thue hien theo quy dinh./.^

TM. UY BAN NHAN HAN

:HU TICH

/en Van Quang