Mẫu HSMT Dịch Vụ Tư Vấn
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Transcript of Mẫu HSMT Dịch Vụ Tư Vấn
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MU H S MI THUDCH V T VN
(Ban hnh km theo Thng t s: /2015/TT-BKHTngy thng nm 2015 !"a B# K$ ho%!h & ' t)
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H S MI THU
Gi thu:___________(ghi tn gi thu)D :_____________(ghi tn d n)Ch! "u t#:__________(ghi tn ch u t)
$%i &i' h() )h) *!+ t# ,- ./)HSMT(nu c)
*+h, tn. !h! anh. k tn &3ng 4
____, ngy____thng____nm____
$%i &i' h() )h) *!+ 01 23i thu*+h, tn. !h! anh. k tn &
3ng 4
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MC 4C
T5 NG6 VI7T T8T99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999;HN TH< NHT9 CH= DN $>I V?I NH@ THU99999999999999999999999999999999999999999999999999999999A
CHNG I9 BU CU V THE TC $U THU999999999999999999999999999999999999999999999999999999999999F9 TNG UJT.......................................................................................................................6K9 CHULN K H S D THU...........................................................................................8C9 N; H S D THU....................................................................................................11D9 MO THU V@ $JNH GIJ H S D THU.............................................................13P9 TQRNG THU...................................................................................................................19CHNG II9 KNG D6 4IU $U THU99999999999999999999999999999999999999999999999999999999999999999999999CHNG III9 TWNH HX; 4 CE H S D THU V@ TIU CHULN $JNH GIJH S D THU999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999Y;HN TH< HI9 MU $ ZUT V [\ THU]T9999999999999999999999999999999999999999999999999999999999AMU S> ^9 $N D THU H S $ ZUT V [\ THU]T`..................................36MU S> 9 GIB EB UBN.............................................................................................38MU S> 9 THa THU]N 4IN DNH...........................................................................39MU S> 9 C CU T CH A9 NH6NG Gb; c N7U Cb` $d He@N THIN NI DUNG $IU [HeNTHM CHI7U........................................................................................................................43MU S> F9 GII ;HJ; V@ ;HNG ;HJ; 4U]N TNG UJT De NH@ THU$ ZUT $d THC HIN DCH V T VN................................................................44MU S> f9 DNH SJCH CHUBN GI THM GI THC HIN DCH V TVN..........................................................................................................................................45MU S> g9 4c 4CH CHUBN GI T VN..................................................................46
MU S> 9 TI7N $ THC HIN CNG VIC.............................................................48;HN TH< K9 MU $ ZUT V T@I CHWNH99999999999999999999999999999999999999999999999999999999999MU S> ^Y9 $N D THU H S $ ZUT V T@I CHWNH`............................50MU S> ^YK9 $N D THU H S $ ZUT V T@I CHWNH`jjjjjjjjjjjjjjjA^MU S> ^^9 TNG HX; CHI ;HW......................................................................................52MU S> ^9 THk 4e CHe CHUBN GI..................................................................53MU S> ^K9 KNG ;HlN TWCH CHI ;HW THk 4e CHe CHUBN GI.............54MU S> ^9 CHI ;HW [HJC CHe CHUBN GI..........................................................55;HN TH< T9 $IU [HeN THM CHI7U999999999999999999999999999999999999999999999999999999999999999AF;HN TH< NmM9 BU CU V HX; $NG999999999999999999999999999999999999999999999999999999999999999999Af
CHNG IV9 $IU [IN CHUNG CE HX; $NG9999999999999999999999999999999999999999999999999999AfCHNG V9 $IU [IN C THd CE HX; $NG999999999999999999999999999999999999999999999999999999FCHNG VI9 MU HX; $NG99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999FFMU S> ^9 HX; $NG DCH V T VN P DNG I VI L!I "#P $NG%&'N GI..............................................................................................................................67MU S> ^A9 HX; $NG DCH V T VN P DNG I VI L!I "#P $NG%" %"*I GI+N ................................................................................................................71
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T5 NG6 VI7T T8T
BD B!ng "# $%&u 'u thu
D*+* Dch - t/ -n+ m% thu
D+ " thu
:++;
'< =ut -< >? thu@t '< =ut -< t% chAnh
:; %%&n chung cC hE 'ng
:;+ %%&n c thF cC hE 'ng
+;G +%Hu chuIn 'nh g% D+u@t 'u thu u@t 'u thu J 43K2013KL13
Mgh 'nh 63K;N Mgh 'nh J 63K2014KMO;N ngy 26K6K2014 cC;hAnh Eh Puy 'nh ch% t%t th% hnh mQt J '%
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M T TbM T8T
;h thn h-t9 CH= DN $>I V?I NH@ THU
Ch#op I9 B1u *u ,q th! tr* "-u thu
;h/ng ny cung cE thTng t%n nhUm g%VE nh thu chuIn W D+.+hTng t%n WCX gm cc Puy 'nh -< -%&c chuIn W, nQE D+, mY thu, 'nh g%D+ - hXn th%&n, >Z >t hE 'ng.
Ch#op II9 Ksp & .i'u "-u thu
;h/ng ny Puy 'nh c thF chX ;h/ng [ >h% E "ng 'J% -\% t]ng g%thu.
Ch#op III9 Th h() .' *!+ HSDT ,v ti1u *huw "h pi HSDT
;h/ng ny WCX gm cc t%Hu chA 'F 'nh g% tAnh hE $& cC D+^ t%HuchuIn 'nh g% -< >? thu@t - t% chAnh cC h " thu.
;h thn h+i9 MU $ ZUT [\ THU]T
Nhn ny gm cc mu '< =ut -< >? thu@t m nh thu ` Eh!% hXnchanh 'F thnh mQt Ehn nQ% "ung cC :+.
;h thn 0+9 MU $ ZUT T@I CHWNH
Nhn ny gm cc mu '< =ut -< t% chAnh m nh thu ` Eh!% hXn
chanh 'F tbX thnh nQ% "ung cC h '< =ut -< t% chAnh.;h thn t#9 $IU [HeN THM CHI7U
%hX!n thCm ch%u WCX gm -%&c g%\% th%&u -< g% thu, Ehbm -% cTng-%&c, WX cX, th% g%Cn thc h%&n, >%nh ngh%&m - nhn cC nh thu, tdchnh%&m cC WHn m% thu.
;h thn x29 BU CU V HX; $NG
Ch#op IV9 $iqu yi' *hup *!+ h() "zp
;h/ng ny gm cc '%hX!n chung '/c E "ng chX tt c! hE 'ngcC cc g% thu >hc nhCu.
Ch#op V9 $iqu yi' *r th{ *!+ h() "zp
;h/ng ny WCX gm '%hX!n c thF chX me% hE 'ng. MQ% "ung ny"X ;h 'u t/ t Puy 'nh tdHn c Y tun th cc %%&n chung cC hE 'ng- '%%&n c thF -< yHu cu cC -%&c thc h%&n g% thu, " n.
Ch#op VI9 M|u h() "zp
;h/ng ny gm cc W%Fu mu m Cu >h% '/c hXn chanh ` tdY thnhmQt WQ Eh@n cu thnh cC hE 'ng.
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;h thn h-tCH= DN $>I V?I NH@ THU
Ch#op IBU CU V THE TC $U THU
9 TNG UJT
Mr* ^9 N}i &up "-u thu
1. BHn m% thu m% nh thu thCm " thu g% thu D*+* thuQc " nhXfc " tXn muC m nHu tb% KD4. +Hn g% thu - nQ% "ung cTng -%&c ch yu'/c mT t! tb% KD4.
2. +h% g%Cn thc h%&n hE 'ng '/c Puy 'nh tb% KD4.
3. Mgun -Jn 'F thc h%&n g% thu '/c Puy 'nh tb% KD4.Mr* 9 T# **h h() .' *!+ hv thu
Mh thu c t/ cch hE $& >h% 'E ng ' cc '%%&n Cu 'yi
1. ; 'ng >Z thnh $@E, hXbt 'Qng "X c PuCn c thIm PuyhTng W >t $u@n 'Cng $m -Xtjnh tdbng Eh !n hXfc n >hTng c >h! nng ch% td! thkX Puy 'nh cC EhE $u@t^
4. l 'ng >Z tdHn h& thJng mbng 'u thu PuJc g%C thkX Puy 'nh tb%KD4^
5. B!X '!m cbnh tdCnh tdXng 'u thu thkX Puy 'nh tb% c 3 ;h/ng ny^
6. :hTng 'Cng tdXng th% g%Cn W cm thCm " thu^
7. ; tHn tdXng "Cnh ch ngn 'J% -\% td/ng hE 'l $C chRn '/c"Cnh ch ngn^ ;c nh thu c tHn tdXng "Cnh ch ngn >hTng '/c $%Hn"Cnh -\% nhCu 'F thCm " thu^
8. ; thnh -%Hn tdXng $%Hn "Cnh hXfc nh thu Eh $ nh thu *%&t MCm
thkX Puy 'nh tb% KD4.1
Mr* 9 Ks~ "s2 *%h t+h t~p "-u thu
1. Mh thu thCm " thu Eh!% 'Qc $@E -< EhE $Z - 'Qc $@E -< t% chAnh-\% ch 'u t/, WHn m% thu nh/ Cui
C) :hTng cng thuQc mQt c PuCn hXfc t chc tdc t%E Pu!n $Z 'J% -\%'n - ngh%&E^
W) :hTng c c Ehn hXfc -Jn gE tdHn 30o cC nhCu.
2. Mh thu thCm " thu Eh!% 'Qc $@E -< EhE $Z - 'Qc $@E -< t% chAnh
-\% nh thu >hc nHu tb% KD4nh/ Cui
1T67ng h89 4 th' t6ong n! th; n ny?
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C) :hTng cng thuQc mQt c PuCn hXfc t chc tdc t%E Pu!n $Z 'J% -\%'n - ngh%&E^
W) :hTng c c Ehn hXfc -Jn gE cC nhCu^ >hTng cng c c Ehn hXfc-Jn gE tdHn 20o cC mQt t chc, c nhn >hc -\% t]ng WHn.
3. +d/ng hE 'u thu hbn ch, nh thu thCm " thu - cc nh thu>hc cng thCm " thu tdXng g% thu ny >hTng c c Ehn hXfc -Jn gE tdHn20o cC nhCu1.
Mr* 9 Chi )h & thu
1. Mh thu chu mR% ch% EhA $%Hn PuCn 'n Pu tdjnh thCm " thu, >F t]>h% nh@n h m% PuCn tm (nu c), + t] WHn m% thu chX 'n >h%thTng WX >t Pu! $C chRn nh thu, d%Hng 'J% -\% nh thu tdVng thu tAnh 'n>h% >Z hE 'ng. +dXng mR% td/ng hE, WHn m% thu ` >hTng chu tdchnh%&m -< cc ch% EhA $%Hn PuCn 'n -%&c thCm " thu cC nh thu.
2. Mh thu, nh thu Eh (nu c) - chuyHn g%C cC nh thu c tdchnh%&m thc h%&n mR% nghpC - thu Eht %nh t] -%&c thc h%&n g% thu ny.
Mr* A9 HSMT ,v .v2 HSMT
1. + WCX gm cc nQ% "ung '/c $%&t >H tb% c $c cC + ny.*%&c >%Fm tdC, ngh%Hn cu cc nQ% "ung cC + 'F chuIn W D+ thuQctdch nh%&m cC nh thu. Nh/ng EhE 'nh g% D+ '/c Puy 'nh tb% KD49
2. +d/ng hE nh thu muJn '/c $m dq + thj Eh!% gr% -n W!n 'h% nh@n '/c -n W!n yHu cu $m dq + cC nh thu thkX th% g%Cn Puy'nh, WHn m% thu ` c -n W!n td! $%, tdXng ' c mT t! nQ% "ung yHu cu $mdq nh/ng >hTng nHu tHn nh thu '< ngh $m dq - gr% chX tt c! nh thu 'lnh@n + t] WHn m% thu. +d/ng hE -%&c $m dq "n 'n Eh!% rC '%+ thj WHn m% thu t%n hnh rC '% + thkX Puy 'nh tb% c 6;h/ng ny.
+dXng td/ng hE cn th%t, WHn m% thu t chc hQ% ngh t%hTng thCm g%C hQ% ngh t%
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hE $Z 'F rC '% D+, WHn m% thu c thF Puyt 'nh g%C hbn th% '%Fm 'ngthu thkX Puy 'nh tb% c 17 ;h/ng ny. Mh thu Eh!% thTng WX WUng -n
W!n chX WHn m% thu $ 'l nh@n '/c cc t% $%&u rC '% + thkX mQt tdXngnh#ng cch Cui gr% tdc t%E, thkX '/ng W/u '%&n, C= hXfc kOmC%$.
Mr* f9 u "i "i ,i hv thu
1. MguyHn tc /u 'l%
C) +d/ng hE nh thu thCm " thu thuQc 'J% t/ng '/c h/Yng nh%h% tAnh /u 'l%, nu cc D+ =E hbng ngCng nhCu thj/u t%Hn =E hbng cCX hn chX nh thu Y 'C Eh/ng n% td%Fn >hC% g% thu.
2. J% t/ng '/c h/Yng /u 'l% - cch tAnh /u 'l% thkX Puy 'nh tb%
KD49 3. +d/ng hE thuQc 'J% t/ng /u 'l% nHu tb% :hX!n 2 c ny thj nh thuEh!% >H >hC% tdXng :+, >vm thkX cc t% $%&u chng m%nh.
K9 CHULN K H S D THU
Mr* g9 Np p &rp
D+ cwng nh/ tt c! -n W!n, t% $%&u tdCX '% g%#C WHn m% thu - nh
thu $%Hn PuCn 'n -%&c 'u thu Eh!% '/c -%t WUng ngTn ng# nh/ Puy 'nh tb%KD4.
Mr* 9 N}i &up HSDT
D+ "X nh thu chuIn W Eh!% WCX gm nh#ng nQ% "ung Cui
1. :+ WCX gmi
C) +% $%&u chng m%nh t/ cch hE $&, nng $c - >%nh ngh%&m cC nhthu thkX Puy 'nh tb% c 13 ;h/ng ny^
W) < =ut -< >? thu@t thkX Puy 'nh tb% Nhn th hC%^
c) ;c nQ% "ung >hc nHu tb% KD492. +; thkX Puy 'nh tb% Nhn th WC^
Mr* ^Y9 $o & thu
n " thu, WCX gm 'n " thu thuQc :+ thkX u J 1 Nhnth hC% - 'n " thu thuQc +; thkX u J 10x hXfc u J 10B Nhnth WC, Eh!% W!X '!m cc nQ% "ung Cu 'yi
1. n " thu Eh!% '/c >Z tHn, 'ng "u (nu c) WY% 'b% "%&n hE EhEcC nh thu ($ ng/% 'b% "%&n thkX EhE $u@t cC nh thu hXfc ng/% '/c y
Puyvm thkX g%y y Puy
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"Cnh, 'n " thu Eh!% "X 'b% "%&n hE EhE cC t]ng thnh -%Hn $%Hn "Cnh >ZtHn, 'ng "u (nu c) hXfc thnh -%Hn 'ng 'u $%Hn "Cnh thCy mft $%Hn "Cnh>Z 'n " thu thkX Ehn cTng tdch nh%&m tdXng -n W!n thC thu@n $%Hn "Cnh.+d/ng hE t]ng thnh -%Hn $%Hn "Cnh c y PuyhTng cng -\% +; thj Eh!% 'ng th/ g%!m g% tdXng tV% c n%Hm EhXng,gh% dq z+h/ g%!m g%{ cng -\% "|ng ch# c!nh WX z:hTng mY cng th% '%FmmY h '< =ut -< >? thu@t{ (cch n%Hm EhXng "X nh thu t Puy 'nh).+dXng th/ g%!m g% cn nHu dq nQ% "ung - cch thc g%!m g% -X cc hbng mcc thF nHu tdXng +;. +d/ng hE >hTng nHu dq cch thc g%!m g% thj'/c h%Fu $ g%!m '
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C) J% -\% nh thu 'Qc $@E, Eh!% cung cE cc t% $%&u chng m%nh t/ cchhE $& cC mjnh nh/ Puy 'nh tb% KD4.
W) J% -\% nh thu $%Hn "Cnh, Eh!% cung cE cc t% $%&u Cu 'yi
- ;c t% $%&u nHu tb% %Fm C :hX!n ny 'J% -\% t]ng thnh -%Hn tdXng $%Hn"Cnh^
- *n W!n thC thu@n $%Hn "Cnh g%#C cc thnh -%Hn thkX u J 3 Nhnth hC%.
2. +% $%&u chng m%nh nng $c - >%nh ngh%&m cC nh thui
C) Mng $c - >%nh ngh%&m cC nh thu '/c >H >hC% thkX u J 4 -u J 7 Nhn th hC%. Mng $c - >%nh ngh%&m cC nh thu $%Hn "Cnh $ tngnng $c - >%nh ngh%&m cC cc thnh -%Hn tdHn c Y Ehbm -% cTng -%&c mme% thnh -%Hn '!m nh@n, tdXng ' t]ng thnh -%Hn Eh!% chng m%nh nng $c ->%nh ngh%&m cC mjnh $ 'E ng yHu cu cC + chX Ehn -%&c '/c Ehn
cTng thc h%&n tdXng $%Hn "Cnh.W) ;c t% $%&u >hc '/c Puy 'nh tb% KD4.
Mr* ^9 Th3i pi+ * hi'u .* *!+ HSDT
1. +h% g%Cn c h%&u $c cC D+ >hTng ngn hn th% g%Cn Puy 'nhtb% KD4- '/c tAnh >F t] ngy c th% '%Fm 'ng thu 'n ngy cuJ% cng ch%&u $c Puy 'nh tdXng +. +] th% '%Fm 'ng thu 'n ht 24 g% cCngy 'ng thu '/c tAnh $ 01 ngy. D+ c th% g%Cn h%&u $c ngn hn X-\% Puy 'nh tb%KD4` >hTng '/c t%E tc =km =st, 'nh g%.
2. +dXng td/ng hE cn th%t, td/\c >h% ht th% hbn h%&u $c cC D+,WHn m% thu c thF '< ngh cc nh thu g%C hbn h%&u $c cC D+ (g%C hbnh%&u $c cC c! :+ - +;). Mu nh thu >hTng chE nh@n -%&c g%Chbn thj D+ cC nh thu >hTng '/c =km =st t%E. Mh thu chE nh@n 'hTng '/c EhsE thCy '% Wt >~ nQ% "ung nX cC D+. *%&c 'hTng chE thu@n g%C hbn Eh!% '/c thF h%&n WUng-n W!n.
Mr* ^A9 u **h *!+ HSDT ,v *h y t~p HSDT
1. Mh thu Eh!% chuIn W mQt W!n gJc - mQt J W!n chE D+ thkX Puy
'nh tb% KD4- gh% dq W!n gJc - W!n chE t/ng ng.2. Mh thu Eh!% chu tdch nh%&m -< tAnh chAnh =c - Eh hE g%#C W!n
chE - W!n gJc. +dXng Pu tdjnh 'nh g%, nu WHn m% thu Eht h%&n W!n chEc $e% >? thu@t nh/ chE nh|k, >hTng dq ch#, chE th%u tdCng hXfc cc $e% >hcthj $y nQ% "ung cC W!n gJc $m c Y. +d/ng hE c C% >hc g%#C W!n gJc- W!n chE nh/ng >hTng $m thCy '% th t =E hbng nh thu thj cn c -X
W!n gJc 'F 'nh g%. +d/ng hE c C% >hc g%#C W!n gJc - W!n chE "n'n >t Pu! 'nh g% tdHn W!n gJc >hc >t Pu! 'nh g% tdHn W!n chE, $m thCy'% th t =E hbng nh thu thj D+ cC nh thu ` W $Xb%.
3. D+ Eh!% '/c 'nh my, %n WUng mc >hTng tIy '/c, 'nh J tdCngthkX th t $%Hn tc. n " thu, th/ g%!m g% (nu c), cc -n W!n W ung,
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$m dq D+ - cc W%Fu mu >hc Eh!% '/c 'b% "%&n hE EhE cC nh thu>Z thkX h/\ng "n tb% Nhn th hC% - Nhn th WC.
4. +d/ng hE $ nh thu $%Hn "Cnh thj D+ Eh!% c ch# >Z cC 'b% "%&nhE EhE cC tt c! thnh -%Hn $%Hn "Cnh hXfc thnh -%Hn 'b% "%&n nh thu $%Hn"Cnh thkX thC thu@n $%Hn "Cnh. F W!X '!m tt c! thnh -%Hn cC $%Hn "Cnh 'Z Y WHn cbnh hXfctb% tdCng ' cC ng/% >Z 'n " thu.
C9 N; H S D THU
Mr* ^F9 Ni12 )h~p ,v **h phi t1 ti "p HSDT1. D+ WCX gm cc nQ% "ung nHu tb% c 9 ;h/ng ny.B!n gJc -
cc W!n chE cC :+ Eh!% '/c 'ng tdXng tV% c n%Hm EhXng - gh% dqz '< =ut -< >? thu@t{ EhAC WHn ngX% tV%. +/ng t, W!n gJc - W!n chEcC +; cwng Eh!% '/c 'ng tdXng tV% c n%Hm EhXng, gh% dq z 'hTng gh% 'Vng ccthTng t%n tdHn tV% 'ng D+ thkX h/\ng "n tb% :hX!n 1 - :hX!n 2 c ny.BHn m% thu ` >hTng chu tdch nh%&m -< tAnh W!X m@t thTng t%n cC D+nu nh thu >hTng thc h%&n 'Vng cha "n tb% :hX!n 1 - :hX!n 2 c ny.
Mr* ^f9 Th3i h% }) HSDT
1. Mh thu nQE tdc t%E hXfc gr% D+ 'n 'C cha cC WHn m% thunh/ng Eh!% '!m W!X WHn m% thu nh@n '/c td/\c th% '%Fm 'ng thu Puy
'nh tb% KD4. BHn m% thu t%E nh@n D+ cC tt c! nh thu nQE D+td/\c th% '%Fm 'ng thu, >F c! td/ng hE nh thu thCm " thu ch/C muChXfc nh@n + t] WHn m% thu. +d/ng hE ch/C muC + thj nh thu
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Eh!% td! chX WHn m% thu mQt >hX!n t%h%D+ '/c t%E nh@n.
2. BHn m% thu c thF g%C hbn th% '%Fm 'ng thu tdXng td/ng hE cntng thHm J $/ng D+ hXfc >h% rC '% + thkX c 6 ;h/ng nyhXfc thkX yHu cu cC nh thu >h% WHn m% thu =st thy cn th%t.
3. :h% g%C hbn th% '%Fm 'ng thu, WHn m% thu ` thTng WX WUng -nW!n chX cc nh thu 'l nh@n + t] WHn m% thu - 'l nQE D+, 'ngth% 'ng t!% thTng WX g%C hbn th% '%Fm 'ng thu tdHn h& thJng mbng 'u thuPuJc g%C, BX 'u thu (>F c! t%ng xnh 'J% -\% 'u thu PuJc t). :h% thTng
WX, WHn m% thu ` gh% dq th% '%Fm 'ng thu m\% 'F nh thu c ' th% g%CnrC '% hXfc W ung D+ (WCX gm c! h%&u $c cC D+) thkX yHu cu m\%.
Mh thu 'l nQE D+ c thF nh@n $b% 'F rC '%, W ungD+ cC mjnh.+d/ng hE nh thu ch/C nh@n $b% hXfc >hTng nh@n $b% D+ thj WHn m% thuPu!n $Z D+ ' thkX ch 'Q Pu!n $Z h zm@t{.
Mr* ^g9 HSDT }) 2u}D+ '/c gr% 'n WHn m% thu Cu th% '%Fm 'ng thu ` >hTng '/c
mY, >hTng hE $&, W $Xb% - '/c td! $b% chX nh thu thkX nguyHn tdbng. Bt >~t% $%&u nX '/c nh thu gr% 'n Cu th% '%Fm 'ng thu 'F rC '%, W ungD+ 'l nQE 'hTng hE $&, td] t% $%&u nh thu gr% 'n 'F $m dq D+thkX yHu cu cC WHn m% thu hXfc t% $%&u $m dq, W ung nhUm chng m%nh t/cch hE $&, nng $c - >%nh ngh%&m cC nh thu Puy 'nh tb% c 21 ;h/ngny.
Mr* ^9 S+ "i th+ th h~* t HSDT1. Cu >h% nQE, nh thu c thF dVt, thCy th hXfc rC '% D+ WUng cchgr% -n W!n thTng WX c ch# >Z cC ng/% 'b% "%&n hE EhE cC nh thu, >vmthkX nQ% "ung thCy th hXfc rC '% D+. +d/ng hE y Puyvm g%y y PuyhTng '/c dVt, thCy th hXfc rC'% D+ Cu th% '%Fm 'ng thu chX 'n >h% ht hbn h%&u $c cC D+ nHutdXng 'n " thu hXfc 'n >h% ht hbn h%&u $c 'l g%C hbn cC D+.
12
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7/26/2019 Mu HSMT Dch V T Vn
13/85
D9 MO THU V@ $JNH GIJ H S D THU
Mr* Y9 M HS$Z[T
1. *%&c mY :+ '/c t%n hnh cTng >hC% thkX th% g%Cn - 'C '%Fm
Puy 'nh tb% KD4. ;ha t%n hnh mY :+ m WHn m% thu nh@n '/ctd/\c th% '%Fm 'ng thu td/\c chng >%n cC 'b% "%&n cc nh thu thCm" $ mY thu, >hTng Eh thuQc -X c mft hCy -ng mft cC cc nh thu.BHn m% thu c thF m% 'b% "%&n cC cc c PuCn c $%Hn PuCn 'n thCm " $mY :+.
2. *%&c mY :+ '/c thc h%&n 'J% -\% t]ng :+ thkX th tch# c% tHn cC nh thu - thkX tdjnh t Cu 'yi
C) :%Fm tdC n%Hm EhXng^
W) Y h - 'Rc dq cc thTng t%n -Z n%Hm EhXng.
Mr* ^9 4v2 HSDT
1. Cu >h% mY thu, nh thu c tdch nh%&m $m dq D+ thkX yHu cucC WHn m% thu. +t c! yHu cu $m dq cC WHn m% thu - Eh!n h% cC nhthu Eh!% '/c thc h%&n WUng -n W!n. *%&c $m dq cha '/c thc h%&n g%#C WHnm% thu - nh thu c D+ cn Eh!% $m dq, W!X '!m nguyHn tc >hTng $mthCy '% W!n cht cC nh thu thCm " thu, >hTng $m thCy '% nQ% "ung c
W!n cC D+ 'l nQE, >hTng thCy '% g% " thu. +% $%&u $m dq D+ '/cWHn m% thu W!X Pu!n nh/ mQt Ehn cC D+.
2. +dXng -n W!n yHu cu $m dq Puy 'nh th% hbn $m dq cC nh thu.+d/ng hE Pu th% hbn $m dq m WHn m% thu >hTng nh@n '/c -n W!n $mdq, hXfc nh thu c -n W!n $m dq nh/ng >hTng 'E ng '/c yHu cu $m dq
13
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7/26/2019 Mu HSMT Dch V T Vn
14/85
cC WHn m% thu thj WHn m% thu ` 'nh g% D+ cC nh thu thkX thTngt%n nHu tb% D+ nQE td/\c th% '%Fm 'ng thu.
3. J% -\% :+, -%&c $m dq '/c thc h%&n tdXng Pu tdjnh 'nh g%:+ nHu tb% c 22 - c 23 ;h/ng ny. +d/ng hE :+ cCnh thu th%u t% $%&u chng m%nh t/ cch hE $&, nng $c - >%nh ngh%&m thj
WHn m% thu yHu cu nh thu $m dq, W ung t% $%&u 'F chng m%nh t/ cchhE $&, nng $c - >%nh ngh%&m.
+d/ng hE Cu >h% 'ng thu, nh thu Eht h%&n :+ th%u cc t%$%&u chng m%nh t/ cch hE $&, nng $c - >%nh ngh%&m thj nh thu '/c EhsEgr% t% $%&u 'n WHn m% thu tdXng >hX!ng th% g%Cn Puy 'nh tb% KD4'F $m dq-< t/ cch hE $&, nng $c - >%nh ngh%&m cC mjnh. BHn m% thu c tdchnh%&m t%E nh@n nh#ng t% $%&u $m dq cC nh thu 'F =km =st, 'nh g%^ cc t%$%&u W ung, $m dq -< t/ cch hE $&, nng $c - >%nh ngh%&m '/c cX% $ mQt
Ehn cC :+. BHn m% thu Eh!% thTng WX WUng -n W!n chX nh thu -%nh ngh%&m thkX Puy 'nh tb% c 13 ;h/ng ny^O < =ut -< >? thu@t^
O ;c thnh Ehn >hc thuQc :+^
O ;c Eh $c, t% $%&u >vm thkX :+ '/c Puy 'nh tb% KD49
c) :%Fm tdC thJng nht nQ% "ung g%#C W!n gJc - W!n chE 'F Ehc -Pu tdjnh 'nh g% ch% t%t :+.
2. nh g% tAnh hE $& cC :+i
:+ cC nh thu '/c 'nh g% $ hE $& >h% 'E ng 'y ' cc
nQ% "ung Puy 'nh tb% :hX!n 1 c 1 ;h/ng [[[.
14
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7/26/2019 Mu HSMT Dch V T Vn
15/85
3. Mh thu c :+ hE $& ` '/c 'nh g% ch% t%t -< >? thu@t thkXPuy 'nh tb% c 23 ;h/ng ny.
Mr* 9 $h pi *hi tit HS$Z[T
1. *%&c 'nh g% ch% t%t :+ thc h%&n thkX +;G Puy 'nh tb%;h/ng [[[.
2. J% -\% g% thu E "ng Eh/ng EhE g% thE nht, g% cJ 'nh hXfcEh/ng EhE >t hE g%#C >? thu@t - g%, "Cnh ch nh thu 'E ng yHu cu-< >? thu@t '/c EhH "uy&t WUng -n W!n. BHn m% thu thTng WX "Cnh chny chX tt c! nh thu thCm " thu, tdXng ' m% cc nh thu 'E ng yHucu -< >? thu@t 'n mY +; 'F 'nh g% thkX Puy 'nh tb% c 24 - c25 ;h/ng ny.
3. J% -\% g% thu E "ng Eh/ng EhE "C tdHn >? thu@ti cn c -X ttdjnh EhH "uy&t, WX cX thIm 'nh "Cnh ch nh thu 'E ng yHu cu -< >?
thu@t, nh thu 'bt '%Fm >? thu@t cCX nht '/c EhH "uy&t WUng -n W!n. BHnm% thu thTng WX nh thu 'bt '%Fm >? thu@t cCX nht chX tt c! nh thu thCm" thu - m% nh thu ny 'n mY +; 'F th/ng th!X thkX Puy 'nh tb%c 29 ;h/ng ny. *%&c mY +; '/c thc h%&n thkX tdjnh t Puy 'nhtb% :hX!n 3 c 24 ;h/ng ny.
4. J% -\% nh thu $%Hn "Cnh thj nng $c, >%nh ngh%&m cC $%Hn "Cnh'/c tAnh $ tng nng $c, >%nh ngh%&m cC cc thnh -%Hn $%Hn "Cnh, tuy nh%Hnnng $c, >%nh ngh%&m cC me% thnh -%Hn cha =st thkX Ehbm -% cTng -%&c mme% thnh -%Hn '!m nh@n tdXng $%Hn "Cnh.
Mr* 9 M HS$ZTC1. *%&c mY +; '/c t%n hnh cTng >hC% thkX th% g%Cn - 'C '%Fm
nHu tdXng -n W!n thTng WX chX nh thu, td/\c chng >%n cC 'b% "%&n ccnh thu '/c mY +; - 'b% "%&n cC cc c PuCn c $%Hn PuCn (nu cnth%t). *%&c mY +; >hTng Eh thuQc -X c mft hCy -ng mft cC ccnh thu '/c m%.
2. +b% $ mY +;, WHn m% thu cTng >hC% -n W!n EhH "uy&t "Cnhch nh thu 'E ng yHu cu -< >? thu@t, Cu ' t%n hnh mY $n $/t+; cC t]ng nh thu 'E ng yHu cu -< >? thu@t thkX th t ch# c% tHn
cC nh thu.3. *%&c mY +; '/c thc h%&n thkX tdjnh t nh/ Cui
C) :%Fm tdC n%Hm EhXng^
W) Y +;^
c) Rc dq - gh% -X W%Hn W!n mY +; cc thTng t%n ch yui
O +jnh tdbng n%Hm EhXng^
O +Hn nh thu^
O J $/ng W!n gJc, W!n chE +;^O n " thu thuQc +;^
O +h% g%Cn c h%&u $c cC +;^
15
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7/26/2019 Mu HSMT Dch V T Vn
16/85
O G% " thu gh% tdXng 'n " thu - g% tdXng W!ng tng hE ch% EhA tb%u J 11 Nhn th WC^
O G% td g%!m g% (nu c)^
O %Fm >? thu@t cC D+ '/c 'nh g% 'E ng yHu cu -< >? thu@t1^
;c thTng t%n >hc $%Hn PuCn.4. B%Hn W!n mY +; Eh!% '/c >Z =c nh@n WY% 'b% "%&n cC WHnm% thu - 'b% "%&n cC t]ng nh thu c mft. B!n chE cC W%Hn W!n mY+; '/c gr% chX tt c! nh thu 'E ng yHu cu -< >? thu@t.
5. b% "%&n cC WHn m% thu >Z =c nh@n -X tt c! cc tdCng W!n gJc cC+;.
Mr* A9 $h pi HS$ZTC
1. :%Fm tdC tAnh hE $& cC +;, WCX gmi
C) :%Fm tdC J $/ng W!n gJc, W!n chE +;^W) :%Fm tdC cc thnh Ehn cC +;, WCX gmi n " thu thuQc+;^ W!ng tng hE ch% EhA, W!ng th $CX chX chuyHn g%C^ W!ng Ehn tAchch% EhA th $CX chX chuyHn g%C (nu c)^ cc thnh Ehn >hc thuQc +;^
c) :%Fm tdC thJng nht nQ% "ung g%#C W!n gJc - W!n chE 'F Ehc -Pu tdjnh 'nh g% ch% t%t +;.
2. nh g% tAnh hE $& cC +;i
+; cC nh thu '/c 'nh g% $ hE $& >h% 'E ng 'y ' ccnQ% "ung Puy 'nh tb% :hX!n 2 c 1 ;h/ng [[[.
3. nh g% ch% t%t +;i
C) *%&c 'nh g% ch% t%t +; '/c thc h%&n tdHn cng mQt mft WUng-< thu nHu tb% KD4- thkX +;G Puy 'nh tb% ;h/ng [[[. +dXng Pu tdjnh'nh g% +;, WHn m% thu t%n hnh rC $e% - h%&u chanh C% $&ch cC+; thkX Puy 'nh tb% c 26 - c 27 ;h/ng ny.
W) Cu >h% 'nh g% ch% t%t +;, nh thu =E hbng th nht thkXPuy 'nh tb% KD4 '/c =km =st, m% -X th/ng th!X hE 'ng thkX Puy 'nhtb% c 29 ;h/ng ny.
Mr* F9 S+ .i1. rC $e% $ -%&c rC nh#ng C% t tdXng D+ WCX gm $e% J hRc - cc
$e% >hc '/c t%n hnh thkX nguyHn tc Cu 'yi
C) e% J hRc WCX gm nh#ng $e% "X thc h%&n cc EhsE tAnh cQng, td],nhn, ch%C >hTng chAnh =c >h% tAnh tXn g% " thu. +d/ng hE >hTng nhtPun g%#C 'n g% - thnh t%hc Wt th/ng "X $e% h& th@E Ehn (10 $n, 100 $n,1.000 $n) thj thnh t%hciO +b% cQt thnh t%
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7/26/2019 Mu HSMT Dch V T Vn
17/85
t/ng ng thj 'n g% '/c =c 'nh W ung WUng cch ch%C thnh t%h% c 'n g% nh/ng cQt thnh t%hc W%&t g%#C nh#ng nQ% "ung thuQc '< =ut -< >? thu@t- nQ% "ung thuQc '< =ut -< t% chAnh thj nQ% "ung thuQc '< =ut -< >? thu@t `$ c Y chX -%&c rC $e%^
O +d/ng hE c >hc W%&t g%#C cXn J - ch# -%t thj $y ch# -%t $m cY EhE $Z chX -%&c rC $e%. Mu ch# -%t C% thj $y cXn J Cu >h% rC $e% thkXPuy 'nh tb% c ny $m c Y EhE $Z^
O +d/ng hE >hTng nht Pun g%#C W!ng tng hE ch% EhA - W!ng th $CXchX chuyHn g%C, ch% EhA >hc chX chuyHn g%C thj $y W!ng th $CX chX chuyHn g%CCu >h% '/c rC $e% thkX W!ng Ehn tAch ch% EhA th $CX chX chuyHn g%C (nu c),ch% EhA >hc chX chuyHn g%C $m c Y EhE $Z chX -%&c rC $e%.
O +d/ng hE c >hc W%&t g%#C g% gh% tdXng 'n " thu (>hTng >F g%!mg%) - g% tdXng W!ng tng hE ch% EhA thj cn c -X g% gh% tdXng W!ng tnghE ch% EhA Cu >h% W!ng ny '/c rC $e% thkX Puy 'nh tb% c ny.
2. Cu >h% rC $e% thkX Puy 'nh tb% :hX!n 1 c ny, WHn m% thu thTngWX WUng -n W!n chX nh thu W%t -< -%&c rC $e% 'J% -\% D+ cC nh thu.+dXng -|ng 03 ngy $m -%&c, >F t] ngy nh@n '/c thTng WX cC WHn m%thu, nh thu Eh!% c -n W!n thTng WX chX WHn m% thu -< -%&c chE thu@n>t Pu! rC $e%. +d/ng hE nh thu >hTng chE thu@n >t Pu! rC $e% thj D+cC nh thu ' ` W $Xb%.
Mr* f9 Hi'u *hh +i .'*h
1. +d/ng hE D+ chX th%u hXfc th]C nQ% "ung X -\% yHu cu cC+ thj Eh!% t%n hnh h%&u chanh C% $&ch. *%&c h%&u chanh C% $&ch '/c thc
h%&n tdHn nguyHn tc W!X '!m cTng WUng, m%nh Wbch - h%&u Pu! >%nh t.2. Cu >h% h%&u chanh C% $&ch, WHn m% thu thTng WX WUng -n W!n chX
nh thu W%t -< -%&c h%&u chanh C% $&ch 'J% -\% D+ cC nh thu. +dXng -|ng03 ngy $m -%&c, >F t] ngy nh@n '/c thTng WX cC WHn m% thu, nh thu
Eh!% c -n W!n thTng WX Z >%n cC mjnh chX WHn m% thu -< >t Pu! h%&uchanh C% $&ch. +d/ng hE nh thu >hTng chE thu@n >t Pu! h%&u chanh C% $&chthj Eh!% nHu dq $Z "X 'F WHn m% thu =km =st, Puyt 'nh.
Mr* g9 Ks~ 2/t ,v ,i'* ti) * ,i 01 23i thu
1. +hTng t%n $%Hn PuCn 'n -%&c 'nh g% D+ - '< ngh nh thu tdVngthu Eh!% '/c g%# WA m@t - >hTng '/c EhsE t%t $Q chX cc nh thu hCy Wt>~ ng/% nX >hTng $%Hn PuCn 'n Pu tdjnh $C chRn nh thu chX t\% >h% cTng
17
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7/26/2019 Mu HSMT Dch V T Vn
18/85
>hC% >t Pu! $C chRn nh thu. +dXng mR% td/ng hE >hTng '/c t%t $Q thTngt%n tdXng D+ cC nh thu ny chX nh thu >hc, td] thTng t%n '/c cTng>hC% >h% mY thu.
2. +d] td/ng hE mY :+ Puy 'nh tb% c 20, mY +; Puy'nh tb% c 24, $m dq D+ Puy 'nh tb% c 21 - th/ng th!X hE 'ng
Puy 'nh tb% c 29 ;h/ng ny, >hTng nh thu nX '/c EhsE t%E =Vc -\%WHn m% thu -< cc -n '< $%Hn PuCn 'n D+ cC mjnh cwng nh/ $%Hn PuCn'n g% thu tdXng uJt th% g%Cn >F t] Cu th% '%Fm 'ng thu 'n >h% thTng WX>t Pu! $C chRn nh thu.
Mr* 9 Th#op ths~ h() "zp
1. *%&c th/ng th!X hE 'ng Eh!% "C tdHn c Y Cu 'yi
C) BX cX 'nh g% D+^
W) D+ - cc t% $%&u $m dq D+ (nu c) cC nh thu^
c) +.2. +h% g%Cn t%n hnh th/ng th!X '/c Puy 'nh tb% KD4.
3. MguyHn tc th/ng th!X hE 'ngi
C) :hTng t%n hnh th/ng th!X 'J% -\% cc nQ% "ung m nh thu 'l 'sX "% hn X-\% Puy 'nh hXfc -j $Z "X Wt >h! >hng m cc - tdA nhn ch chJt "X nh
thu 'l '< =ut >hTng thF thCm g%C thc h%&n hE 'ng. +dXng td/ng hE ny,nh thu '/c thCy '% nhn >hc nh/ng Eh!% W!X '!m cc nhn " >%nthCy th c tdjnh 'Q, >%nh ngh%&m - nng $c t/ng '/ng hXfc cCX hn -\%nhn 'l '< =ut - nh thu >hTng '/c thCy '% g% " thu.
4. MQ% "ung th/ng th!X hE 'ngi
C) Mh%&m - - Ehbm -% cTng -%&c ch% t%t cC nh thu cn thc h%&n^
W) ;huyFn g%CX cTng ngh& - 'X tbX (nu c)^
c) : hXbch cTng tc - WJ tdA nhn ^
") +%n 'Q^') G%!% Puyt thCy '% nhn (nu c)^
k) BJ tdA '%%&n $m -%&c^
g) +h/ng th!X -< ch% EhA D*+* tdHn c Y Eh hE -\% yHu cu cC g%thu - '%%&n thc t, WCX gm -%&c =c 'nh dq cc >hX!n thu nh thu Eh!%nQE thkX Puy 'nh cC EhE $u@t -< thu cC *%&t MCm (nu c), Eh/ng thcnQE thu (nh thu tdc t%E nQE thu hXfc ch 'u t/ g%# $b% mQt >hX!n t%hc 'n nghpC - nQEthu Eh!% '/c nHu c thF tdXng hE 'ng^
h) +h/ng th!X -< nh#ng nQ% "ung ch/C ' ch% t%t, ch/C dq hXfc ch/C
18
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7/26/2019 Mu HSMT Dch V T Vn
19/85
Eh hE, thJng nht g%#C + - D+, g%#C cc nQ% "ung >hc nhCu tdXngD+ -\% nhCu "n 'n cc Eht %nh, tdCnh chE hXfc !nh h/Yng 'n tdchnh%&m cC cc WHn tdXng Pu tdjnh thc h%&n hE 'ng^
%) +h/ng th!X -< cc -n '< Eht %nh tdXng Pu tdjnh $C chRn nh thu(nu c) nhUm mc t%Hu hXn th%&n cc nQ% "ung ch% t%t cC g% thu^
>)+h/ng th!X -< cc nQ% "ung cn th%t >hc.5. +dXng Pu tdjnh th/ng th!X hE 'ng, cc WHn thCm g%C th/ng th!X
t%n hnh hXn th%&n " th!X -n W!n hE 'ng^ :;+ cC hE 'ng, Eh $chE 'ng.
6. +d/ng hE nh thu >hTng 'n th/ng th!X thkX th% g%Cn Puy 'nh tb%:hX!n 2 c ny hXfc th/ng th!X nh/ng >hTng thnh cTng, WHn m% thu WXcX ch 'u t/ =km =st, Puyt 'nh m% nh thu =E hbng t%E thkX -X th/ngth!X^ td/ng hE th/ng th!X -\% cc nh thu =E hbng t%E thkX >hTng thnh
cTng thj WHn m% thu WX cX ch 'u t/ =km =st, Puyt 'nh hy thu thkX Puy'nh tb% :hX!n 1 %h% 'E ng ' cc '%%&nCu 'yi
1. ; D+ hE $&^2. ; '< =ut -< >? thu@t 'E ng yHu cu^
3. ; g% " thu Cu rC $e%, h%&u chanh C% $&ch, td] '% g% td g%!m g%(nu c) thE nht 'J% -\% Eh/ng EhE g% thE nht^ c '%Fm >? thu@t cCX nht'J% -\% Eh/ng EhE g% cJ 'nh - Eh/ng EhE "C tdHn >? thu@t^ c '%Fmtng hE cCX nht 'J% -\% Eh/ng EhE >t hE g%#C >? thu@t - g%^
4. ; g% '< ngh tdVng thu >hTng -/t g% g% thu 'F $m cn c =st"uy&t tdVng thu thkX Puy 'nh tb% KD49
Mr* ^9 uq *!+ 01 23i thu "q u-t *h-) h/ .~%i 0 HSDTh~* h! "-u thu
BHn m% thu '/c PuyhTng tdVng thu). MQ% "ung thTng WX >t Pu! $C chRn nh thu WCX gmiC) +Hn nh thu tdVng thu^
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7/26/2019 Mu HSMT Dch V T Vn
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W) G% tdVng thu^
c) Xb% hE 'ng^
") +h% g%Cn thc h%&n hE 'ng^
') ;c nQ% "ung cn $/u Z (nu c)^
k) DCnh ch nh thu >hTng '/c $C chRn - tm tt $Z "X >hTng '/c$C chRn cC t]ng nh thu^
g) : hXbch hXn th%&n, >Z >t hE 'ng -\% nh thu '/c $C chRn.
2. BHn m% thu gr% thTng WX tdVng thu WUng -n W!n 'n nh thutdVng thu >vm thkX " th!X hE 'ng thkX u hE 'ng tb% ;h/ng *[ 'l'/c gh% cc thTng t%n c thF cC g% thu - > hXbch hXn th%&n hE 'ng,tdXng ' nHu dq th% g%Cn, 'C '%Fm - nh#ng -n '< cn tdCX '% >h% hXn th%&nhE 'ng.
Mr* 9 H~v thi' ,v y yt h() "zp
Xn th%&n hE 'ng - >Z >t hE 'ng thc h%&n nh/ Cui
1. *%&c hXn th%&n hE 'ng 'F >Z >t hE 'ng "C tdHn c Y Cu 'yi
C) D th!X hE 'ng^
W) ;c nQ% "ung cn '/c hXn th%&n hE 'ng g%#C WHn m% thu - nhthu tdVng thu^
c) :t Pu! $C chRn nh thu '/c "uy&t^
") B%Hn W!n th/ng th!X hE 'ng^
') ;c nQ% "ung nHu tdXng D+ - -n W!n g%!% thAch $m dq D+ cCnh thu tdVng thu (nu c)^
k) ;c yHu cu nHu tdXng +.
2. Cu >h% nh@n '/c thTng WX tdVng thu, tdXng th% hbn Puy 'nh tb% KD4,nh thu tdVng thu Eh!% gr% chX WHn m% thu -n W!n chE thu@n hXn th%&n, >Z>t hE 'ng. +d/ng hE $%Hn "Cnh, hE 'ng '/c >Z >t Eh!% WCX gm ch# >ZcC tt c! thnh -%Hn tdXng $%Hn "Cnh. Lu th% hbn nHu tdHn, nu WHn m% thu>hTng nh@n '/c -n W!n chE thu@n hXfc nh thu t] chJ% -X hXn th%&n, >Z>t hE 'ng thj WHn m% thu WX cX ch 'u t/ =km =st, Puyt 'nh hu} >t
Pu! $C chRn nh thu td/\c ' - Puyt 'nh $C chRn nh thu =E hbng t%EthkX -X th/ng th!X hE 'ng thkX Puy 'nh tb% c 29 ;h/ng ny. +dXngtd/ng hE ', nh thu ` '/c WHn m% thu yHu cu g%C hbn h%&u $c D+,nu cn th%t.
3. +d/ng hE nh thu tdVng thu t] chJ% hXn th%&n, >Z >t hE 'ng m>hTng c $Z "X chAnh 'ng thj WHn m% thu 'ng t!% thTng t%n nh thu -% Ehbm$Hn h& thJng mbng 'u thu PuJc g%C 'F cc ch 'u t/, WHn m% thu c c Y'nh g% -< uy tAn cC nh thu tdXng cc $n thCm " thu t%E thkX.
4. Cu >h% hXn th%&n hE 'ng, ch 'u t/ - nh thu ` >Z >t hE'ng.
Mr* 9 [i ph t~p "-u thu
20
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1. Mh thu thCm " thu c Puy%n ngh -< >t Pu! $C chRn nh thu- nh#ng -n '< $%Hn PuCn tdXng Pu tdjnh $C chRn nh thu >h% thy Puy%n ngh 'n ch 'u t/ t] >h% =!y dC -%&c'n td/\c >h% c thTng WX >t Pu! $C chRn nh thu^
W) n >%n ngh Eh!% '/c gr% td/\c t%Hn 'n ch 'u t/ thkX tHn, 'C chanHu tb% KD4. ;h 'u t/ c -n W!n g%!% Puyt >%n ngh gr% 'n nh thu tdXng th%hbn 07 ngy $m -%&c, >F t] ngy nh@n '/c -n W!n >%n ngh cC nh thu^
c) +d/ng hE ch 'u t/ >hTng c -n W!n g%!% Puyt >%n ngh hXfc nhthu >hTng 'ng Z -\% >t Pu! g%!% Puyt >%n ngh thj nh thu c Puy%n ngh 'n ng/% c thIm Puy%n ngh cC ch 'u t/^
") Mg/% c thIm Puy%n ngh gr% 'n nh thutdXng th% hbn 05 ngy $m -%&c, >F t] ngy nh@n '/c -n W!n >%n ngh cC nhthu.
3. :%n ngh -< >t Pu! $C chRn nh thu '/c g%!% Puyt nh/ Cui
C) Mh thu gr% -n W!n >%n ngh 'n ch 'u t/ tdXng th% hbn 10 ngy,>F t] ngy c thTng WX >t Pu! $C chRn nh thu^
W) ;h 'u t/ c -n W!n g%!% Puyt >%n ngh gr% nh thu tdXng th% hbn 07ngy $m -%&c, >F t] ngy nh@n '/c -n W!n >%n ngh cC nh thu^
c) +d/ng hE ch 'u t/ >hTng c -n W!n td! $% hXfc nh thu >hTng'ng Z -\% >t Pu! g%!% Puyt >%n ngh thj nh thu c Puy%nngh 'ng th% 'n ng/% c thIm Puy%n ngh cC ch 'u t/.
Mh thu Eh!% nQE mQt >hX!n ch% EhA $ 0,02o g% " thu cC nh thu c>%n ngh nh/ng tJ% th%Fu $ 1.000.000 'ng - tJ% 'C $ 50.000.000 'ng chX WQ
Eh@n th/ng tdc g%VE -%&c cC Q% 'ng t/ -n nHu tb% KD4. +d/ng hE nhthu c >%n ngh '/c >t $u@n $ 'Vng thj ch% EhA "X nh thu nQE ` '/c hXntd! WY% c nhn, t chc c tdch nh%&m $%Hn '\%^
") :h% nh@n '/c -n W!n >%n ngh, Q% 'ng t/ -n g%!% Puyt >%n nghc Puy
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4.Mh thu c PuyhY% >%&nngCy dC +|C n -X Wt >~ th% g%Cn nX,>F c! 'Cng tdXng Pu tdjnh g%!% Puyt >%n ngh hXfc Cu >h% 'l c >t Pu! g%!%Puyt >%n ngh. Mh thu 'l >hY% >%&n dC +|C n thj >hTng gr% >%n ngh 'nch 'u t/, ng/% c thIm PuyhY% >%&n dC
+|C n thj -%&c g%!% Puyt >%n ngh '/c chm "t ngCy.Mr* A9 Z . ,i )h%2 t~p "-u thu
1. + chc, c nhn -% Ehbm EhE $u@t -< 'u thu - Puy 'nh >hc cCEhE $u@t c $%Hn PuCn thj ty thkX tAnh cht, mc 'Q -% Ehbm m W =r $Z >}$u@t, =r Ehbt -% Ehbm hnh chAnh hXfc W tduy cu tdch nh%&m hjnh ^ td/nghE hnh -% -% Ehbm EhE $u@t -< 'u thu gy th%&t hb% 'n $% Ach cC Mhn/\c, Puy
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7/26/2019 Mu HSMT Dch V T Vn
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Ch#op IIKNG D6 4IU $U THU
B>ng F G, 4 th' ~ cTng -%&c nX cC g% thu. +d/nghE r "ng thu Eh, tdXng D+ nh thu c thF '< =ut ccEhn cTng -%&c " >%n ` "nh chX nh thu Eh *%&t MCm mch/C cn >H >hC% c thF tHn nh thu Eh^ nh thu Eh!% nQE W!ncCm >t >vm thkX D+ nu '/c tdVng thu thj ` r "ng nhthu Eh *%&t MCm thc h%&n Ehn cTng -%&c 'l '< =ut tdXngD+.
3 2 Mh thu thCm " thu Eh!% 'Qc $@E -< EhE $Z - 'Qc $@E -< t%chAnh -\% cc nh thui______________________________
*T]y theo tXnh !h4t t &4n !"a g3, th' ny R ^y _nh &M o>m !%nh t6anh !ho 9h] h89 t6n ! s` ,M bEt 4 th' &
23
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Mr* [h~s N}i &up
,M 2 cgh_ _nh d/J? fX A: g3, th' t &4n ny G t &4n g,mst !ho m#t g3, th' y GQ9 th; !'n ^y _nh nh th' tham Cth' 9h>, #! GE9 &, nh th' y GQ9U &, nh th' GE9. thm_nh H\iT g3, th' t &4n g,m st (n$ !3)U &, nh th' nh
g, H\jT g3, th' t &4n g,m st (n$ !3)U &, nh th' thm_nh k$t ^> GCa !hOn nh th' g3, th' t &4n g,m st (n$!3)?
5 1 Nh/ng EhE 'nh g% D+ $i ________*+h, 6S m#t t6ong !! 9hng 9h9 sa theo ^y _nh t%, ,M 0
bEt 4 th': hng 9h9 g, th49 nh4t. 9hng 9h9 g, !_nh. 9hng 9h9 Ca t6n kD thEt. 9hng 9h9 k$t h89 g,FakD thEt & g,?
, &, !! g3, th' t &4n n g,>n. g, t6_ nh= gh, Eh/ngEhE g% thE nhtU , &, !! g3, th' t &4n n g,>n. !h, 9hXthC! h,n g3, th' 8! ! _nh !A thR & ! _nh t6ong H\iT.
gh, Eh/ng EhE g% cJ 'nhU , &, g3, th' t &4n !hl t6Ongt, !> !h4t G8ng & !h, 9hX thC! h,n g3, th'. gh, Eh/ng EhE>t hE g%#C >? thu@t - g%U , &, g3, th' t &4n !3 y !'kD thEt !ao. P! th]. gh, Eh/ng EhE "C tdHn >? thu@t?
2 - C cha WHn m% thui ______ *+h, _a !h huyt t@t ch%m t} $& t] 25otdY $Hn - c th% g%Cn r "ng $CX 'Qng tJ% th%Fu WUng th% g%Cnthc h%&n g% thu^ nh thu $ "XCnh ngh%&E nh thkX Puy 'nh cC
EhE $u@t -< "XCnh ngh%&E?
, &, 4 th' ^! t$ th; gh, nh thu tdXng n/\c^ nh thu
n/\c ngX% $%Hn "Cnh -\% nh thu tdXng n/\c m nh thu tdXngn/\c '!m nh@n t] 25o tdY $Hn g% td cTng -%&c cC g% thu?
24
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Mr* [h~s N}i &up
W) ;ch tAnh /u 'l%i__________
*, &, 4 th' t6ong n! th; gh, nh thu thuQc 'J% t/ng'/c h/Yng /u 'l% ` '/c =E hbng cCX hn nh thu >hTng thuQc
'J% t/ng '/c h/Yng /u 'l% tdXng td/ng hE D+ cC cc nhthu '/c 'nh g% ngCng nhCuU
, &, 4 th' ^! t$:
O T67ng h89 9 Ang 9hng 9h9 g, th49 nh4t th; gh, Mhthu >hTng thuQc 'J% t/ng '/c h/Yng /u 'l% Eh!% cQng thHmmQt >hX!n t%? thu@t cC nh thu-X '%Fm >? thu@t cC nh thu ' 'F X nh, =E hbng^- T67ng h89 9 Ang 9hng 9h9 k$t h89 g,Fa kD thEt & g,th; gh, Mh thu thuQc 'J% t/ng '/c h/Yng /u 'l% '/c cQngthHm 7,5o '%Fm tng hE cC nh thu -X '%Fm tng hE cC nhthu ' 'F X nh, =E hbng.
8 MgTn ng# r "ngi _______________ *+h, !A thR ngn ngF sV Ang? , &, 4 th' t6ong n!. gh,t%ng *%&t? , &, 4 th' ^! t$. t67ng h89 H\iT hcnX g%#C + t%ng *%&t - + t%ng xnh thj cn c -X+ WUng t%ng xnh., &, !! t, G, kh! !3 G,n ^an th;!'n y !' g,, h%n t6ong m#t s Go%, ngn ngF thng Ang. n$nh th' sV Ang ngn ngF kh! th; y !' 9h>, !3 n _!h
sang ngn ngF !]ng &, ngn ngF !"a H\jT?9 1 ;c t% $%&u >hc (nu c)i_______ *fX A: t67ng h89 nh th'
th#! , t8ng @, n t%, iA! p Jhng th; 9h>, gV, kmt, G, !hng m,nh?
10 1 +% $%&u, g%y t 'F chng m%nh t/ cch hE $& cC ng/% '/c yPuy
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Mr* [h~s N}i &up11 1 G% " thui_______________________________________
*1? , &, g3, th' 9 Ang Go%, h89 Ing t6On g3, th; gh,:G% " thu Eh!% WCX gm tt c! ch% EhA chX cc yu tJ d% dX - ch%
EhA td/t g% c thF =!y dC tdXng Pu tdjnh thc h%&n hE 'ng.+d/ng hE g% thu t/ -n 'n g%!n, th% g%Cn thc h%&n hE 'ngngn, >hTng Eht %nh d% dX, td/t g% thj ch% EhA chX cc yu tJ d%dX - ch% EhA td/t g% '/c tAnh WUng 0 ('ng).2? , &, g3, th' 9 Ang Go%, h89 Ing theo th7, g,an th; gh,:G% " thu >hTng WCX gm ch% EhA chX cc yu tJ d% dX - ch% EhAtd/t g% c thF =!y dC tdXng Pu tdjnh thc h%&n hE 'ng?
3 Nhn tAch ch% EhA th $CX chX chuyHn g%Ci____________T67ng h89 khng y !' nh th' 9hn tX!h !h, 9hX th] Gao !ho
!hyn g,a th; gh, 6S :hTng yHu cuT67ng h89y !' nh th' 9hn tX!h !h, 9hX th] Gao !ho !hyn
g,a th; gh, 6S Mh thu Eh!% Ehn tAch ch% EhA th $CX chX chuyHng%C thkX u J 12B, Nhn th WC?
4 ;h% EhA thc h%&n g% thui__________________________*T67ng h89 9 Ang 9hng 9h9 g, ! _nh th; gh, g, g3, th'theo k$ ho%!h GCa !hOn nh th' @ yt? T67ng h89 khng 9Ang 9hng 9h9 g, ! _nh th; khng gh, g, g3, th'?
12 ng t%
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Mr* [h~s N}i &up
ng t%n G th$
hoP! t7 kha, ^y$t ton th$ ,n tV & t, G, !hng m,nh thC!h,n ngh{a &A n#9 th$ 9h] h89 &, t7 kha,?- fn n ! nhEn !"a ! ^an ^>n G th$ (! nhEn n#9 !>nm) &M &,! thC! h,n ngh{a &A n#9 th$ t6ong nm t, !hXnh g'nnh4tU- Bo !o k,Rm ton?
14 1 +h% g%Cn c h%&u $c cCD+ (gm :+ - +;) $_____ ngy >F t] ngy c th% '%Fm 'ng thu.*+h, 6S s ngy t| th#! ^y m. tXnh !h4t !"a g3, th'. nhngkhng 8! ^y _nh ^ 1}0 ngy. t67ng h89 g3, th' !3 ^ym Gn. 9h! t%9. th7, g,an !3 h, GC! !"a H\jT ^y _nh t, aG 210 ngy?
15 1 J $/ng D+ Eh!% nQEi01 W!n gJc^ - ____W!n chE *+h, 6S s G8ng y !' nhng khng ^ 5n?
16 1 ;ch tdjnh Wy cc thTng t%n tdHn tV% 'ng D+ (:+ -+;)i _______*c !A thR !!h t6;nh
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Mr* [h~s N}i &up- _a !h n#9 H\jT:NNNN *+h, tn. _a !h !"a , gh, thm ng !hF HI s C th' (hI sM 4t &M kD thEt. hI s M 4t &M t, !hXnh)sVa ,?
17 1 +h% '%Fm 'ng thui ___ g%, ngy ___ thng ___ nm ____*+h, th7, ,Rm 3ng th' !n ! ^y m. tXnh !h4t !"a g3, th'!ho 9h] h89. >m o ^y _nh th7, g,an kR tz ngy ' t,n
H\iT 8! 9ht hnh $n ngy !3 th7, ,Rm 3ng th' t, th,RG 20 ngy , &, 4 th' t6ong n!. 0 ngy , &, 4 th'^! t$? f,! ^y _nh th7, ,Rm 3ng th' 9h>, o >m R nh
th' " th7, g,an n#9 t,Mn ma H\iT t6ong t67ng h89 nh th'khng ma H\iT tz , ^y _nh th7,,Rm 3ng th' t, th,R G 1 g,7 sa 3 (h00. 10h00r) R nhth' !3 " th7, g,an n#9 t,Mn ma H\iT?
20 1 *%&c mY :+ ` '/c t%n hnh cTng >hC% -X $Vc ___ g%,ngy ___ thng ___ nm ___, tb% ______*+h, ngy. g,7 & _a ,Rm t,$n hnh &,! m` H\~KT. t6ong 3!'n G ^y _nh th7, ,Rm m` H\~KT sao !ho o >m &,!
m` H\~KT 9h>, vm thkX :+i _______*c !! y !' kh! (n$ !3) !n ! ^y m. tXnh !h4t !"a g3,th' &M tXnh h89 G !"a H\~KT?
25 3 ft WUng -< thui_____ *+h, 6S !3 th$ hoP! khng !3 th$. ,&, t67ng h89 !3 th$. n$ !'n th,$t n 6S m o !ng
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Mr* [h~s N}i &up
g,gh,nh thu c '%Fm tng hE cCX nht '/c =E th nht
O, &, g3, th' 9 Ang 9hng 9h9 g, ! _nh gh,nh thuc '%Fm >? thu@t cCX nht - c g% " thu Cu rC $e%, h%&u chanh
C% $&ch, td] '% g% td g%!m g% (nu c) >hTng -/t g% g% thu.29 2 +h% g%Cn nh thu 'n th/ng th!X hE 'ng muQn nht $ ____ngy >F t] ngy nh thu nh@n '/c thTng WX m% 'n th/ngth!X hE 'ng.*+h, th7, g,an t| th#! g3, th' !A thR nhng t, th,R G 0dngy. t, a G 0p ngy?
30 4 G% g% thu 'F $m cn c =st "uy&t tdVng thui_________
*O, &, t67ng h89 9 Ang Go%, h89 Ing t6On g3, th; gh, g,g3, th' R Gm !n ! t yt t6lng th'WCX gm tt c! ch% EhAchX cc yu tJ d% dX - ch% EhA td/t g% c thF =!y dC tdXng Pu tdjnhthc h%&n hE 'ng^ td/ng hE g% thu t/ -n 'n g%!n, th% g%Cnthc h%&n hE 'ng ngn, >hTng Eht %nh d% dX, td/t g% thj ch% EhAchX cc yu tJ d% dX - ch% EhA td/t g% '/c tAnh WUng 0 ('ng).
O, &, g3, th' 9 Ang Go%, h89 Ing theo th7, g,an th; gh, g,g3, th' R Gm !n ! t yt t6lng th'>hTng WCX gm ch%EhA chX cc yu tJ d% dX - ch% EhA td/t g% c thF =!y dC tdXng Putdjnh thc h%&n hE 'ng?
33 2 Mh thu Eh!% gr% -n W!n chE thu@n hXn th%&n hE 'ng tdXngth% hbn tJ% 'C___ ngy *+h, 6S s ngy nhng khng ^ 20ngy>F t] ngy nh@n '/c thTng WX tdVng thu.
34 2 C cha nh@n 'n >%n nghiW) C chai___________*T67ng h89 , &, C n. gh, _a !hnhEn n. s a. ,n tho%, G,n h !"a !h" ' tU t67ng h89, &, ma sQm th7ng yn. gh, _a !h nhEn n. s a. ,ntho%, G,n h !"a
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Ch#op IIITWNH HX; 4 CE HSDT V@ TIU CHULN $JNH GIJ HSDT
Mr* ^9 Th h() .' *!+ HSDT
1. :+ cC nh thu '/c 'nh g% $ hE $& >h% 'E ng 'y ' ccnQ% "ung Cu 'yi
C) ; W!n gJc :+^
W) ; 'n " thu thuQc :+ '/c 'b% "%&n hE EhE cC nh thu>Z tHn, 'ng "u (nu c) thkX Puy 'nh tb% c 10 ;h/ng [^ tdXng 'n "thu, nh thu Eh!% nHu dq th% g%Cn thc h%&n g% thu Eh hE -\% '< =ut -< >?thu@t. J% -\% nh thu $%Hn "Cnh, 'n " thu Eh!% "X 'b% "%&n hE EhE cCt]ng thnh -%Hn $%Hn "Cnh >Z tHn, 'ng "u (nu c) hXfc thnh -%Hn 'ng 'u$%Hn "Cnh thCy mft $%Hn "Cnh >Z 'n " thu thkX Ehn cTng tdch nh%&m tdXng
-n W!n thC thu@n $%Hn "Cnh;c) %&u $c cC :+ 'E ng yHu cu thkX Puy 'nh tb% c 14
;h/ng [^
") :hTng c tHn tdXng hC% hXfc nh%? thu@t. Mhthu c :+ >hTng hE $& ` W $Xb%, >hTng '/c 'nh g% t%E.
2. +; cC nh thu '/c 'nh g% $ hE $& >h% 'E ng 'y ' ccnQ% "ung Cu 'yi
C) ; W!n gJc +;^
W) ; 'n " thu thuQc +; '/c 'b% "%&n hE EhE cC nh thu
>Z tHn, 'ng "u (nu c) thkX Puy 'nh tb% c 10 ;h/ng [^ g% " thu gh%tdXng 'n " thu Eh!% c thF, cJ 'nh WUng J, WUng ch# - Eh!% Eh hE, $Xg%c-\% tng g% " thu gh% tdXng W!ng tng hE ch% EhA, >hTng '< =ut cc g% "thu >hc nhCu hXfc c >vm thkX '%%&n gy Wt $% chX ch 'u t/, WHn m%thu. J% -\% nh thu $%Hn "Cnh, 'n " thu Eh!% "X 'b% "%&n hE EhE cCt]ng thnh -%Hn $%Hn "Cnh >Z tHn, 'ng "u (nu c) hXfc thnh -%Hn 'ng 'u$%Hn "Cnh thCy mft $%Hn "Cnh >Z 'n " thu thkX Ehn cTng tdch nh%&m tdXng-n W!n thC thu@n $%Hn "Cnh^
c) %&u $c cC +; 'E ng yHu cu thkX Puy 'nh tb% c 14
;h/ng [.
30
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Mh thu c +; hE $& ` '/c 'nh g% ch% t%t -< t% chAnh. Mhthu c +; >hTng hE $& ` W $Xb%, >hTng '/c 'nh g% t%E.
Mr* 9 Ti1u *huw "h pi HSDT
Kh, so%n th>o TJ+. !! n#, ng ,n ng mang tXnh
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e? B t6X nhn sC
g? J! y$ t kh!1
3 Nh
(+] 50 'n 60o tng J '%Fm)
a? T &4n t6`ng. !h" nh,m
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a), &, 9hng 9h9 g, th49 nh4t 2
c 'nh g% thE nhti
O c 'nh g% " thu^
O rC $e%^
O %&u chanh C% $&ch^O +d] g% td g%!m g% (nu c)^
O ;huyFn '% g% " thu Cng mQt 'ng t%?thu@t. %Fm g% '/c =c 'nh nh/ Cui
GthE nht= (100 hXfc 1.000)
%Fm g%'Cng =st __________________________________
G'Cng =st+dXng 'i
%Fm g%'Cng =sti %Fm g% cC h '< =ut -< t% chAnh 'Cng =st^
GthE nhti G% " thu Cu rC $e%, h%&u chanh C% $&ch, td] '% g% td g%!mg% (nu c) thE nht tdXng J cc nh thu '/c 'nh g% ch% t%t -< t% chAnh^
G'Cng =sti G% " thu Cu rC $e%, h%&u chanh C% $&ch, td] '% g% td g%!mg% (nu c) cC h '< =ut -< t% chAnh 'Cng =st.
O +%Hu chuIn 'nh g% tng hEi
%Fm tng hE '/c =c 'nh thkX cTng thc Cu 'yi
2, &, g3, th' 9 Ang 9hng 9h9 g, ! _nh hoP! 9hng 9h9 k$t h89 g,Fa kD thEt & g, hoP!9hng 9h9 Ca t6n kD thEt th; n ny2, &, g3, th' 9 Ang 9hng 9h9 g, th49 nh4t hoP! 9hng 9h9 k$t h89 g,Fa kD thEt & g, hoP!
9hng 9h9 Ca t6n kD thEt th; n ny?3, &, g3, th' 9 Ang 9hng 9h9 g, th49 nh4t hoP! 9hng 9h9 g, ! _nh hoP! 9hng 9h9 Cat6n kD thEt th; n ny?
33
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%Fm tng hE'Cng =st : = %Fm >? thu@t'Cng =st G = %Fm g%'Cng =st+dXng 'i
%Fm >? thu@t'Cng =sti J '%Fm '/c =c 'nh tb% W/\c 'nh g% -< >?thu@t^
%Fm g%'Cng =sti J '%Fm '/c =c 'nh tb% W/\c 'nh g% -< g%^ :i +} tdRng '%Fm -< >? thu@t Puy 'nh tdXng thCng '%Fm tng hE,ch%m t} $& t] 70o 'n 80o^
Gi +} tdRng '%Fm -< g% Puy 'nh tdXng thCng '%Fm tng hE, ch%m t}$& t] 20o 'n 30o^
: G 100o^O c 'nh '%Fm tng hE /u 'l% (nu c).
34
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;h thn h+iMU $ ZUT V [\ THU]T
Mh thu chuIn W '< =ut -< >? thu@t WCX gm cc nQ% "ung Cui
STT N}i &up J) &rpM|u
Ghi *h
1 n " thu u J 1
2 G%y y Puy%n gE Z 'FhXn th%&n '%hX!n thCmch%u
6 G%!% EhE - Eh/ng EhE$u@n tng Put "X nh thu'< =ut 'F thc h%&n D*+*
u J 6
7 DCnh ch chuyHn g%C thCmg%C thc h%&n D*+*
u J 7
8 Z $ch chuyHn g%C t/ -n u J 8
9 +%n 'Q thc h%&n cTng -%&c u J 9
35
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M|u ^
$N D THU (,)
Hz o "q u-t ,q y thu/t`
_____. ngy_____thng_____ nm_____
:Anh gr%i *+h, tn h% ngh%Hn cu h m% thu (WCX gm -n W!n rC '% h m%thu, nu c), chVng tT%,_____ *+h, tn nh th', cCm >t cung cE "ch - t/-n_____ *+h, 9h%m &, _!h &A t &4n thkX 'Vng yHu cu cC h m% thu.+h% g%Cn thc h%&n hE 'ng $ ____ *+h, th7, g,an thC! h,n t4t !> !ng &,!theo y !' !"a hI s m7, th'. 9h] h89 &, M 4t &M kD thEt (2). "
thu cC chVng tT% gm c h '< =ut -< >? thu@t ny - h '< =ut -< t%chAnh '/c n%Hm EhXng d%Hng W%&t.
;hVng tT% cCm >ti
1. ;ha thCm g%C tdXng mQt h " thu ny -\% t/ cch $ nh thu chAnh.
2. :hTng 'Cng tdXng Pu tdjnh g%!% thF^ >hTng W >t $u@n 'Cng $m -Xtjnh tdbng Eh !n hXfc n >hTng c >h! nng ch% td! thkX Puy 'nh cC EhE$u@t.
3. :hTng -% Ehbm Puy 'nh -< W!X '!m cbnh tdCnh tdXng 'u thu.
4. Mh#ng thTng t%n >H >hC% tdXng h " thu $ tdung thc - >hTngthc h%&n cc hnh -% thCm nhwng, hJ% $Q, thTng thu >h% thCm " g% thu ny.
5. :hTng thCy '% nhn 'l '< =ut tdXng th% g%Cn h " thu ch%&u $c $ _____ ngy *+h, s ngy (d), >F t] ngy _____ thng _____ nm
_____ *+h, ngy !3 th7, ,Rm 3ng th'().
$%i &i' h() )h) *!+ hv thuA`
*+h, tn. !h! anh. k tn & 3ng 4
()
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Gh% chVi
(1) Mh thu $/u Z gh% 'y ' - chAnh =c cc thTng t%n -< tHn cC WHnm% thu, nh thu, th% g%Cn c h%&u $c cC h " thu, '/c 'b% "%&n hE
EhE cC nh thu >Z tHn, 'ng "u (nu c).
(2) +h% g%Cn thc h%&n hE 'ng nHu tdXng 'n " thu (thuQc :+)Eh!% Eh hE -\% '< =ut -< >? thu@t - t%n 'Q thc h%&n cTng -%&c tb% u J 9Nhn ny.
(3) +h% g%Cn c h%&u $c cC D+ '/c tAnh >F t] ngy c th% '%Fm'ng thu 'n ngy cuJ% cng c h%&u $c thkX Puy 'nh tdXng +. +] th%'%Fm 'ng thu 'n ht 24 g% cC ngy 'ng thu '/c tAnh $ 01 ngy.
(4) Gh% ngy 'ng thu thkX Puy 'nh tb% c 17.1 KD4.
(5) +d/ng hE 'b% "%&n thkX EhE $u@t cC nh thu y Puyvm thkX G%y y Puy
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M|u
GIB EB UBN ^
Tm nCy, ngy ____ thng ____ nm ____, tb% ____
+T% $ *+h, tn. s Jicj hoP! s h# !h,$. !h! anh !"a ng7,%, ,n theo 9h9 GEt !"a nh th'.$ng/% 'b% "%&n thkX EhE $u@t cC
______ *+h, tn nh th' c 'C cha tb% *+h, _a !h !"a nh th'WUng-n W!n ny y Puy, t6;nh. Gm 6S
H\jTU k &n n sVa ,. thay th$. 6lt H\jTU- Tham g,a ^ t6;nh thng th>o h89 IngU- Tham g,a ^ t6;nh hon th,n h89 IngU- K n k,$n ngh_ t6ong t67ng h89 nh th' !3 k,$n ngh_U- K k$t h89 Ing &, !h" ' t n$ 8! GCa !hOn? 2
Mg/% '/c y Puy
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M|u
THa THU]N 4IN DNH ^
, ngy thng nm
G% thui *+h, tn g3, th'+huQc " ni *+h, tn C n
O ;n c2 *bEt 4 th' s d/201d/qH1d ngy 2/11/201d!"a q! h#,U
O ;n c 2 *cgh_ _nh s d/201/c-J ngy 2//201 !"aJhXnh 9h" qy _nh !h, t,$t th, hnh m#t s ,M !"a bEt 4 th' &M GCa !hOnnh th'U
O ;n ch m% thu g% thu _______ *+h, tn g3, th'ngy ___thng ____ nm ____*cgy 8! gh, t6n H\iT^
;hVng tT%, 'b% "%&n chX cc WHn >Z thC thu@n $%Hn "Cnh, gm ci
T1 thvh ,i1 .i1 &+h *+h, tn tzng thnh &,n G,n anhb% "%&n $ TngKWi;hc -iC chai%&n thXb%iC=iOmC%$i
+% >hX!nil J thuiG%y y Puyt >hTng thnh -%Hn nX '/c t Z thCm g%C 'Qc$@E hXfc $%Hn "Cnh -\% thnh -%Hn >hc 'F thCm g%C g% thu ny. +d/ng hEtdVng thu, >hTng thnh -%Hn nX c Puy
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- BI, th7ng th,t h%, !ho !! F t] ngy >Z.2. +hC thu@n $%Hn "Cnh chm "t h%&u $c tdXng cc td/ng hE Cui
;c WHn hXn thnh tdch nh%&m - nghpC - cC mjnh - t%n hnhthCnh $Z hE 'ng^
;c WHn cng thC thu@n chm "t^Mh thu $%Hn "Cnh >hTng tdVng thu^y 'u thu g% thu *+h, tn g3, th'thuQc " n *+h,
tn C nthkX thTng WX cC WHn m% thu.
1h%m &, "y ^yMn
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+hC thu@n $%Hn "Cnh '/c $@E thnh W!n, me% WHn g%# W!n, ccW!n thC thu@n c g% td EhE $Z nh/ nhCu.
$I DIN HX; ;HJ; CE TH@NH VIN $
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M|u
C CU T CH t3m tQt ^ t6;nh h;nh thnh & t !h! !"a nh th' (t67ng h89G,n anh th; m t> t !h! !"a mW, thnh &,n t6ong G,n anh)? i t> s G8ng!hyn g,a t &4n !hyn ngnh m nh th' k h89 Ing Gao #ng , h%nhoP! khng ! _nh th7, h%n & n 6S s nm k,nh ngh,m !"a tzng !hyn
g,a?
K9 [ih phi'2 *!+ hv thu
;c g% thu D*+* t/ng t "X nh thu thc h%&n tdXng -|ng*+h, s nm1 nm gn 'y.
Mh thu Eh!% r "ng W!ng Cu 'F >H >hC% chX me% D*+* t/ng t nh/D*+* '/c yHu cu tdXng g% thu ny m nh thu 'l thc h%&n (-\% t/ cch $nh thu 'Qc $@E hXfc $%Hn "Cnh -\% nh thu >hc hXfc $ nh thu Eh).
+Hn " n
C '%Fm thc h%&n
+Hn ch 'u t/+Hn g% thu
G% hE 'ng (td/ng hE $%Hn "Cnh thj nHu g% tdD*+* "X nh thu thc h%&n)
+/ cch thCm " thu(gh% dq thCm " thu 'Qc $@E hXfc $%Hn "Cnh hXfcnh thu Eh)
+h% g%Cn thc h%&n hE 'ng nHu tdXng hE 'ng(nHu dq t] ngy.... 'n ngy...)
+h% g%Cn thc t 'l thc h%&n
(nHu dq t] ngy... 'n ngy..... +d/ng hE ch@mtd thc h%&n hE 'ng thj nHu dq $Z "X)
+m tt cc cTng -%&c c thF m nh thu 'l thch%&n thkX hE 'ngMh thu Eh!% gr% >vm thkX W!n chE cc -n W!n, t% $%&u $%Hn PuCn.
M|u A1+h, s nm !A thR !n ! tXnh !h4t & y !' !"a g3, th' (thng th7ng G d. hoP! 5 nm. , &, g3, th'n g,>n th; !3 thR ^y _nh Xt hn d nm)?
42
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NH6NG Gb; c N7U Cb` $d He@N THIN
NI DUNG $IU [HeN THM CHI7U
*ch th' t6;nh n
tham !h,$ nhm thC! h,n h89 Ing
< =ut W ung, rC '% '%hX!n thCm ch%ui
1.
2.
3.
4.
5.
43
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M|u F
GII ;HJ; V@ ;HNG ;HJ; 4U]N TNG UJT
De NH@ THU $ ZUT $d THC HIN DCH V T VN
ch th' !hn
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M|u f
DNH SJCH CHUBN GI THM GI THC HIN DCH V T VN
Stt T1 u* t*hChn* &+h 0t t~p pi
thu
$+ "i{2.v2 ,i'*
S *p p#3ithp` Tp thp*pH%p 2r* *p
,i'* ^^`
H%p 2r* *p,i'*
`
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`T%i *p t
T%i th*"+
I9 Nh *h! *ht *!+ hv thu
1*fX A: ng
cgyn fn *f,t cam*T &4nt6`ng
*Jng ty *2?0 thng *1?0 thng
*ThC! _a *0?5 thng *2?5 thng
2
II9 Nh *h! *ht &~ hv thu hu "}p
1*Jng ty *2?0 thng *1?0 thng
*ThC! _a *0?5 thng *2?5 thng
2
Tp I II`
III9 Nh yh*
1
*Jng ty
*ThC! _a
2
1%&t >H cc hbng mc cTng -%&c Eh!% thc h%&n tdHn c Y Eh hE -\% u J 9 Nhn ny.2;Qt ny thF h%&n J cTng cC me% nhn $m -%&c tb% cTng ty (WUng tng cc cQt (1)(2)...(n)).3;Qt ny thF h%&n J cTng cC me% nhn $m -%&c tb% thc 'C (h%&n td/ng " n) (WUng tng cc cQt (1)(2)...(n)).4Mhn ch chJt c hE 'ng $CX 'Qng "% hbn hXfc >hTng =c 'nh th% hbn >Z -\% nh thu. +d/ng hE r "ng mQt J nhn ch chJt >hTng thuQc Pu!n $Z cC nhthu thj >H >hC% thkX c [[ - Eh!% nHu dq $Z "X.
45
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Tp III`
Tp *}p
46
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M|u g
4c 4CH CHUBN GI T VN
* tdA " >%n '!m nh%&mi+Hn nh thui
R tHn chuyHn g%Ci ____________________ LuJc tchi________________Mgh< ngh%&EiMgy, thng, nm %nhi+hCm g%C t chc ngh< ngh%&Ei
Lu tdjnh cTng tci
Th3i pi+ T1 *o u+ "o, *p t*
Thp ti th+2*hiu
V t *p ,i'*"s2 h/
+] thngKnm 'nthngKnm
...... (n tn. ,ntho%,. ema,G !"ang7, 8! tham!h,$ R k,Rm!hng thng t,n)
.....
Mh%Hm - " >%n '/c Ehn cTng tdXng g% thui
;h% t%t nh%Hm - " >%n '/c EhncTng tdXng g% thui
MHu >%nh ngh%&m thc h%&n nh#ngcTng -%&c, nh%&m - $%Hn PuCn td/\c
'y 'F chng m%nh >h! nng thc h%&ncTng -%&c, nh%&m - '/c Ehn cTng
c !! h%ng mA! !ng &,! t6ongiY m !hyn g,a 8! 9hn !ngthC! h,n
Mng $ci
*i t> !h, t,$t k,nh ngh,m & !! kh3a o t%o @ tham C 9 ng 9h%m &,!ng t! 8! 9hn !ng? T6ong 9h'n m t> k,nh ngh,m !'n n 6S nh,m &A8! 9hn !ng !A thR t6ong tzng C n & tn/_a !h !"a !h" ' t/
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+hTng t%n $%Hn h&i*c 6S tn. s ,n tho%,. e-ma,G !"a ng7, !'n G,n h R , !h,$ thng t,n
__________________________+T% =%n cCm 'XCn cc thTng t%n nHu tdHn $ 'Vng th@t, nu C% tT% =%n chutdch nh%&m td/\c EhE $u@t.
_____, ngy ____ thng ___nm _____Np#3i yh+i
*K tn. !h! anh & gh, 6S hO tn
Gh% chVi
O +]ng c nhn chuyHn g%C t/ -n tdXng "Cnh ch nHu tb% u J 7 Eh!% >H >hC% u
ny. O Mh thu gr% >vm thkX W!n CX hE 'ng $CX 'Qng^ W!n chE WUng tJt ngh%&E, chngcha hnh ngh< chuyHn mTn cC cc chuyHn g%C t/ -n nHu tdHn.
48
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M|u
TI7N $ THC HIN CNG VIC
STT N}i &up *p ,i'* 1) Thp thn `
^ A 99999 Tp^ *fX A: Jng &,! 1:
1) Th thE9 F G,2) \o%n th>o
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;h thn 0+MU $ ZUT V T@I CHWNH
Mh thu chuIn W '< =ut -< t% chAnh tdHn c Y '< =ut -< >? thu@t, Eh
hE -\% yHu cu - cc Puy 'nh tdXng +, WCX gm cc nQ% "ung Cui
STT N}i &up J) &rpM|u
Ghi *h
1 n " thu ( '< =ut-< t% chAnh)
u J 10x E "ng tdXng td/ng hEnh thu >hTng c g%!mg% hXfc c th/ g%!m g%
d%Hng2 n " thu ( '< =ut-< t% chAnh)
u J 10B E "ng tdXng td/ng hEnh thu g%!m g% tdc t%E-X 'n " thu
3 +ng hE ch% EhA u J 11
4 +h $CX chX chuyHn g%C u J 12x
5 B!ng Ehn tAch ch% EhA th$CX chX chuyHn g%C
u J 12B E "ng tdXng td/ng hEc 11 tb% KD4 c yHucu Ehn tAch th $CX chXchuyHn g%C
6 ;h% EhA >hc chX chuyHn g%C u J 13 E "ng tdXng td/ng hEc ch% EhA ngX% th $CXchX chuyHn g%C
50
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M|u ^Y
$N D THU
Hz o "q u-t ,q tvi *hh`
_____. ngy_____thng_____nm_____
:Anh gr%i *+h, tn vm thkX
G%y y Puy
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M|u ^YK
$N D THU
Hz o "q u-t ,q tvi *hh`
_____. ngy_____thng_____nm_____
:Anh gr%i *+h, tn h% td] '% g% td g%!m g% $i_____*+h, g, t6_ hTng '< =ut cc g%" thu >hc nhCu hXfc c >vm thkX '%%&n gy Wt $% chX ch 'u t/, WHn m% thu.2Gh% dq g%!m g% chX tXn WQ g% thu hCy g%!m g% chX mQt hXfc nh%Z 'n " thu thj Eh!% gr% >vm thkX W!n chE cc -n W!n ny (>hTng cn $@EG%y y Puyh% >Z >t hE 'ng, nh thu Eh!% tdjnh ch'u t/ W!n chE '/c chng thc cc -n W!n ny. +d/ng hE Eht h%&n thTng t%n >H >hC% WCn 'u $ >hTng
chAnh =c thj nh thu W cX% $ g%Cn $@n thkX Puy 'nh tb% %Fm c, :hX!n 4, %hTng c cXn "u thj Eh!% cung cE =c nh@n cC t chc c thIm PuyZ tdXng 'n " thu - cc t% $%&u >hc tdXng D+ $ cC ng/% 'b% "%&n hE EhE cC nh thu.
52
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M|u ^^
TNG HX; CHI ;HW
H%p 2r*
Chi )h
(c#, t) (cgo%, t)1
+h $CX chX chuyHn g%C (tdXng n/\cKn/\c ngX%)
;h% EhA >hc (ngX% th $CX)
+hu cc $Xb%
Tp *hi )h
1T67ng h89 4 th' t6ong n! th;
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M|u ^
THk 4e CHe CHUBN GI
ng t%
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55/85
M|u ^K
KNG ;HlN TWCH CHI ;HW THk 4e CHe CHUBN GI
ng t%
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M|u ^
CHI ;HW [HJC CHe CHUBN GI
TT Mi1u ts$o ,th
Chi )h"o ,
^`
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(c#, t) (cgo%, t)1
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;h thn t#$IU [HeN THM CHI7U
Z,M kho>n tham !h,$
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;h thn x2BU CU V HX; $NG
Ch#op IV
$IU [IN CHUNG CE HX; $NG
$iqu ^9 Gisi th*h t p:
+dXng hE 'ng ny, cc t] ng# "/\% 'y '/c h%Fu nh/ Cui
1. zE 'ng{ $ thC thu@n g%#C ch 'u t/ - nh thu, thF h%&n WUng-n W!n, '/c hC% WHn >Z >t, WCX gm c! Eh $c - t% $%&u >vm thkX.
2. zG% hE 'ng{ $ tng J t%
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thc h%&n thkX ch 'Q W!X m@t - tdXng Ehbm -% cn th%t chX -%&c thc h%&n hE'ng '.
$iqu 9 Ks uq
Mh thu Eh!% hXn tXn chu tdch nh%&m td/\c EhE $u@t -< mR% th%&t hb%
Eht %nh "X -%&c >h%u nb% cC WHn th WC (nu c) -< -%&c -% Ehbm PuyF t] ngy 'u t%Hn ch@mthCnh tXn chX 'n ngy ch 'u t/ thCnh tXn chX nh thu.
$iqu f9 Gi h() "zp
G% hE 'ng '/c nh thu - ch 'u t/ thJng nht thTng PuC hXnth%&n hE 'ng tdHn c Y Eh hE -\% g% tdVng thu '/c "uy&t - '/c gh% cthF tdXng hE 'ng.
$iqu g9 Th3i pi+ th* hi' h() "zp
+h% g%Cn thc h%&n hE 'ng Puy 'nh tb% $[CT9
$iqu 9 $iqu *hh h() "zp
1. +dXng Pu tdjnh thc h%&n hE 'ng, nu cn Eh!% '%
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nh thu ` =km =st tng, g%!m g% hE 'ng mQt cch t/ng ng.
5. +d/ng hE '%hTng $m >sX"% t%n 'Q hXn thnh " n thj ch 'u t/ - nh thu thC thu@n, thJng nht-%&c '%%nh ngh%&m '/c ch 'u t/ chE nh@n. +d] td/nghE c thC thu@n >hc, mR% ch% EhA Eht %nh "X thCy '% nhn "X nh thuchu.
$iqu ^^9 uq ,v ph+ ,r *!+ hv thu1. Luy
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cc PuCn '%Fm -< cc nQ% "ung cC cTng -%&c t/ -n tdXng cc Wu% hRE tdjnh"uy&t cC cc cE c thIm Puyt >h% c yHu cu cC ch 'u t/, nh thu hXfc nh thuEh ` cr 'b% "%&n c ' thIm PuyhTng $m thCy '% cc nghpC - cC nh thu. Mhthu Eh!% chu tdch nh%&m td/\c ch 'u t/ -< >hJ% $/ng, cht $/ng, t%n 'Q -cc nghpC - >hc 'J% -\% Ehn -%&c "X nh thu Eh thc h%&n.
*%&c thCy th, W ung nh thu Eh ngX% "Cnh ch cc nh thu Eh 'l'/c nHu tb%$[CT cha '/c thc h%&n >h% ch 'u t/ chE thu@n.
2. G% td cTng -%&c m cc nh thu Eh Puy 'nh tb% :hX!n 1 %hTng '/c -/t Pu t} $& Ehn tdm thkX g% hE 'ng nHu tb%$[CT.
3. Mh thu >hTng '/c r "ng thu Eh chX cc cTng -%&c >hc ngX%cTng -%&c >H >hC% r "ng nh thu Eh nHutdXng D+.
4. Hu cu >hc -< nh thu Eh Puy 'nh tb% $[CT.
$iqu ^9 Kzi th#3p thi't h%i &~ ,i )h%2 h() "zp
1. +d] td/ng hE Wt >h! >hng thkX Puy 'nh tb% %hTng thc h%&n mQt Ehn hCy tXn WQ nQ% "ung cTng -%&c thkXhE 'ng tdXng th% hbn 'l nHu tdXng hE 'ng thj ch 'u t/ c thF >hu td]
-X g% hE 'ng mQt >hX!n t%h% nQ% "ung cTng -%&c ' '/cthc h%&n. ;h 'u t/ ` >hu td] 'n o tJ% 'C nh/ Puy 'nh tb% $[CT. :h% 'bt'n mc tJ% 'C, ch 'u t/ c thF =km =st chm "t hE 'ng thkX Puy 'nh tb%%, " tXn, h m% thu, h yHu cu chX g% thu =y $E E "ng $Xb% hE 'ng tdRn g%, nh thu Eh!% chu
tdch nh%&m -< chAnh =c cC J $/ng, >hJ% $/ng cTng -%&c =y $E. +d/nghE tAnh tXn C% J $/ng, >hJ% $/ng cTng -%&c, nh thu chu tdch nh%&m '
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$iqu ^9 Ch-2 &nt h() "zp &~ +i )h%2 *!+ hv thu
1. ;h 'u t/ c thF chm "t -%&c thc h%&n mQt Ehn hXfc tXn WQ hE'ng WUng cch thTng WX WUng -n W!n chX nh thu >h% nh thu >hTng thch%&n nQ% "ung cTng -%&c nh/ Puy 'nh tb% $[CT.
2. ;h 'u t/ c thF gr% thTng WX chm "t hE 'ng chX nh thu >h%Eht h%&n nh thu $m -X tjnh tdbng Eh !n m >hTng Eh!% chu Wt c ch% EhA'Z hE 'ng -\% nhthu >hc 'F thc h%&n Ehn hE 'ng W chm "t '. Mh thu ` chu tdchnh%&m W% th/ng chX ch 'u t/ nh#ng ch% EhA -/t tdQ% chX -%&c thc h%&n
Ehn hE 'ng W chm "t ny. +uy nh%Hn, nh thu -n Eh!% t%E tc thc h%&nEhn hE 'ng >hTng W chm "t.
$iqu ^A9 Ch-2 &nt h() "zp &~ .i *!+ *h! "u t#
Mh thu c thF chm "t -%&c thc h%&n mQt Ehn hXfc tXn WQ hE 'ngWUng cch thTng WX WUng -n W!n chX ch 'u t/ >h% ch 'u t/ >hTng thch%&n nQ% "ung cTng -%&c nh/ Puy 'nh tb% $[CT.
$iqu ^F9 T#3p h() 0-t yhs yhp
1. +dXng hE 'ng ny, Wt >h! >hng '/c h%Fu $ nh#ng >%&n nUmngX% tm >%Fm Xt - >h! nng $/ng td/\c cC mQt WHn, chng hbn nh/i ch%ntdCnh, WbX $Xbn, 'jnh cTng, hX! hXbn, th%Hn tC%, $w $t, "ch W&nh, cch $y "X >%Fm"ch hXfc cc '%%&n th% t%t Wt $%.
2. :h% =!y dC td/ng hE Wt >h! >hng, WHn W !nh h/Yng WY% >%&n Wt>h! >hng Eh!% >E th% thTng WX WUng -n W!n chX WHn >%C -< >%&n ' -nguyHn nhn gy dC >%&n. ng th%, chuyFn chX WHn >%C g%y =c nh@n -< >%&n Wt >h! >hng ' '/c cE WY% mQt t chc c thIm Puy%&n Wt >h! >hng.
+dXng >hX!ng th% g%Cn >hTng thF thc h%&n "ch - "X '%%&n Wt >h!>hng, nh thu thkX h/\ng "n cC ch 'u t/ -n Eh!% t%E tc thc h%&n ccnghpC - hE 'ng cC mjnh thkX hXn c!nh thc t chX EhsE - Eh!% tjm mR%
W%&n EhE hE $Z 'F thc h%&n cc Ehn -%&c >hTng W !nh h/Yng cC td/ng hEWt >h! >hng. +dXng td/ng hE ny, ch 'u t/ Eh!% =km =st 'F W% hXn chXnh thu cc >hX!n Eh EhA cn th%t - hE $Z m hR Eh!% gnh chu.
3. Qt WHn >hTng hXn thnh nh%&m - cC mjnh "X td/ng hE Wt >h!
>hng ` >hTng Eh!% W% th/ng th%&t hb%, W Ehbt hXfc W chm "t hE 'ng.+d/ng hE Eht %nh tdCnh chE g%#C cc WHn "X >%&n Wt >h! >hng
=!y dC hXfc >sX "% thj tdCnh chE ` '/c g%!% Puyt thkX Puy 'nh tb% %
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;h/ng ny.
$iqu ^f9 Gisi ut t+h *h-)
1. Mh thu - ch 'u t/ c tdch nh%&m g%!% Puyt cc tdCnh chE Eht%nh g%#C hC% WHn thTng PuC th/ng $/ng, hX g%!%.
2. Mu tdCnh chE >hTng thF g%!% Puyt '/c WUng th/ng $/ng, hX g%!%tdXng th% g%Cn Puy 'nh tb%$[CT>F t] ngy Eht %nh tdCnh chE thj Wt >~
WHn nX cwng 'F t] ngy WHn >%C nh@n '/chXfc thkX ngy h%&u $c nHu tdXng thTng WX, tu~ thkX ngy nX 'n muQn hn.
63
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Ch#op V$IU [IN C THd CE HX; $NG
$iqu [h~s N}i &up
1 3 ;h 'u t/i ________________*+h, tn !h" ' t
4 Mh thui ___________*+h, tn nh th' t6lng th'
6 Mgy hE 'ng c h%&u $ci _______________*T| theo tXnh !h4t !"a g3, th' m ^y _nh !A thR. &X A:
H89 Ing !3 h, GC! kR tz ngy ha, m o 9h] h89 &, k$ ho%!h GCa !hOn nhth' 8! yt?
6 1 Nh/ng thc thCnh tXni __________________*T| theo tXnh !h4t & y !' !"a g3, th' m ^y _nh !A
thR n#, ng ny?f,! thanh ton !ho nh th' !3 thR ^y _nh t,Mn t%m ng 9h]h89 &, ^y _nh !"a 9h9 GEt?ng t%m o ngyn tQ! Ing t,Mn thanh ton 9h]h89 &, Ing t,Mn C th' & Ing t,Mn k h89 Ing +h% hbn thCnh tXni____________*Th7, h%n thanh ton !3thR ^y _nh thanh ton ngay hoP! t6ong m#t kho>ng th7, g,annh4t _nh kR tz kh, nh th' 4t t6;nh 'y " !! !hng tztheo y !'? Ing th7,. !'n ^y _nh !A thR &M !hng tz 9hA!&A !ho &,! thanh ton?
8 +h% g%Cn thc h%&n hE 'ngi __________________ *+h, th7,g,an thC! h,n h89 Ing 9h] h89 &, Kho>n 2 iA! 1 Bjb.H\jT & k$t ^> hon th,n h89 Ing g,Fa ha,
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,M !hnh h89 Ing !n ! y !' !A thR !"a n#, ng ,M!hnh
2 %, ^y _nh 6S 9h%m &, ,M !hnh theo ^y _nh!"a 9h9 GEt?
10 2 +h% g%Cn nh thu thc h%&n -%&c thCy th nhn i______________*+h, !A thR th7, g,an G hTng-/tPui ____ g% hE 'ng *Jn ! ^y m. tXnh !h4t !"a g3,th' m gh, 9h'n t6m !ho 9h] h89?
4 Hu cu >hc -< nh thu Eh i______________*+h, y !'kh! &M nh th' 9hA (n$ !3)?
13 1 c >hu td]i _____oKtun (hoP! ngy. thng???)
*+h, !A thR ^y _nh &M m! kh4 t6z G hu td] tJ% 'Ci ____ o *+h, m! kh4 t6z t, a2 c '
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%&n thXb%i ______________________C=i ____________________________OmC%$i __________________________
C cha $%Hn $bc cC nh thui _______%&n thXb%i ______________________
C=i ____________________________OmC%$i __________________________
66
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Ch#op VIMU HX; $NG
T]y theo tXnh !h4t & y !' !"a g3, th' m 9 Ang h89 Ing jfTf
theo Go%, h89 Ing t6On g3, hoP! Go%, h89 Ing theo th7, g,an !ho 9h] h89?T67ng h89 h89 Ing !3 m#t hoP! nh,M h89 Ing
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M|u ^
HX; $NG DCH V T VN
(- d.ng /i 01i 234i h5- 6ng t78n gi)
NNNN. ngy NNNN thng NNNNnm NNNNE 'ng JiNNNNNNNNNNNG% thuiNNNNNNNNN*+h, tn g3, th'+huQc " niNNNNNNNNN *+h, tn C n
;n c1_______________ *B# bEt n sC s dd/2005/qH11 ngy1//2005 !"a q! h#,U
;n c1_______________ *bEt 4 th' s d/201d/qH1d ngy2/11/201d !"a q! h#,U
;n c1
_______________ *cgh_ _nh s d/201/c-J ngy2//201 !"a JhXnh 9h" &M ^y _nh !h, t,$t th, hnh m#t s ,M !"a bEt 4th' &M GCa !hOn nh th'U
;n c Luyt 'nh J_____ngy_____thng____nm_____ cC____ -Z hE 'ng, gm ci
Ch! "u t#+Hn ch 'u t/ *+h, tn !h" ' tb% "%&n $ TngKWi;hc -iC chai%&n thXb%iC=iOmC%$i+% >hX!nil J thuiG%y y Puy
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C=iOmC%$i+% >hX!nil J thui
G%y y Puyt Pu! $C chRn nh thu^
5. *n W!n thC thu@n cC cc WHn -< '%%&n cC hE 'ng, WCX gm'%%&n chung, '%%&n c thF^
6. " thu - cc t% $%&u $m dq h " thu cC nh thu '/c
$C chRn^7. m% thu - cc t% $%&u rC '%, W ung h m% thu^
8. ;c t% $%&u c $%Hn PuCn.
$iqu 9 T*h hi'2 *!+ hv thu1. +hc h%&n cc nghpC - '/c nHu tb% %
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1. G% hE 'ngiNNNNNNNNNNNNNNN *+h, 6S g, t6_ n ,M 19:%?2. E 'ng ht h%&u $c Cu >h% hC% WHn t%n hnh thCnh $Z hE 'ng thkX
$u@t 'nh.
E 'ng '/c $@E thnh ____ WQ, ch 'u t/ g%# ____ WQ, nh thu g%#
____ WQ, cc WQ hE 'ng c g% td EhE $Z nh/ nhCu.$%i &i' h() )h) *!+ hv thu
*+h, tn. !h! anh. k tn & 3ng 4$%i &i' h() )h) *!+ *h! "u t#
*+h, tn. !h! anh. k tn & 3ng 4
70
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;H 4C
Nh $c xi %hX!n thCm ch%u
Nh $c Bi Mhn cC nh thu
Nh $c ;i +dch nh%&m WX cX cC nh thu
71
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M|u ^A
HX; $NG DCH V T VN
(- d.ng /i 01i 234i h5- 6ng th;3 thZ hE 'ng, gm ciCh! "u t#+Hn ch 'u t/ *+h, tn !h" ' tb% "%&n $ TngKWi;hc -iC chai%&n thXb%iC=iOmC%$i+% >hX!nil J thuiG%y y Puy
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OmC%$i+% >hX!nil J thui
G%y y Puy%nh EhA, "Cnh
ch nhn cC nh thu, tdch nh%&m WX cX cC nh thu^3. B%Hn W!n hXn th%&n hE 'ng^
4. Luyt 'nh EhH "uy&t >t Pu! $C chRn nh thu^
5. *n W!n thC thu@n cC cc WHn -< '%%&n cC hE 'ng, WCX gm'%%&n chung, '%%&n c thF^
6. " thu - cc t% $%&u $m dq h " thu cC nh thu '/c$C chRn^
7. m% thu - cc t% $%&u rC '%, W ung h m% thu^8. ;c t% $%&u c $%Hn PuCn.
$iqu 9 T*h hi'2 *!+ hv thu1. +hc h%&n cc nghpC - '/c nHu tb% %%nh EhA '/c $%&t >H tb%Nh $c ; z+dch nh%&m WX cX cC nh thu{^
4. +hc h%&n 'y ' cc nghpC - - tdch nh%&m >hc '/c nHu tdXng$[C- $[CTcC hE 'ng.
$iqu 9 T*h hi'2 *!+ *h! "u t#1. ;h 'u t/ cCm >t thCnh tXn chX nh thu thkX g% hE 'ng -
Eh/ng thc nHu tb% %
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1. G% hE 'ngiNNNNNNNNN *+h, 6S g, t6_ n ,M 19:%?2. E 'ng ht h%&u $c Cu >h% hC% WHn t%n hnh thCnh $Z hE 'ng thkX
$u@t 'nh.
E 'ng '/c $@E thnh ____ WQ, ch 'u t/ g%# ____ WQ, nh thu g%#____ WQ, cc WQ hE 'ng c g% td EhE $Z nh/ nhCu.
$%i &i' h() )h) *!+ hv thu*+h, tn. !h! anh. k tn & 3ng 4
$%i &i' h() )h) *!+ *h! "u t#*+h, tn. !h! anh. k tn & 3ng 4
1Gh% dq $Xb% ch% EhA nX thCnh tXn thkX thc t Eht %nh hXfc ch% EhA nX >hXn gRn.
74
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;H 4C
Nh $c xi %hX!n thCm ch%u
Nh $c Bi D tXn >%nh EhA, "Cnh ch nhn cC nh thu
Nh $c ;i +dch nh%&m WX cX cC nh thu
75
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;H 4C CJC VW D
V> d. ,: T, !hn nh g, !h, t,$t &M mPt kD thEt !"a g3, th' t &4n^! t$ kh>o st. th,$t k$ !h, t,$t H thng !49 thot n! & V G n! th>,thnh 9h ~
%% %iu chu?n nh gii@At/i =
%h=ngi@A
chi tiBt
i@At/i thi@u
, 9inh nghiCA nh thu EF ,E
1?1K,nh ngh,m ^! t$ &M th,$t k$ !! C n !49 thotn! & V G n! th>, tng tC t6ong 10 nm g'n y
5
1?1?1 K,nh ngh,m th,$t k$ !! C n !49 n! 2.5
10 C n (%t 100 s ,Rm)
2.5
}- C n (%t 0 s ,Rm) 2.25
-} C n (%t p0 s ,Rm) 1.p5
d-5 C n (%t 0 s ,Rm) 1
d C n (%t 0 ,Rm) 0
1?1?2K,nh ngh,m th,$t k$ !! C n thot n! & V G n!th>,
2.5
10 C n (%t 100 s ,Rm) 2.5
}- C n (%t 0 s ,Rm) 2.25
-} C n (%t p0 s ,Rm) 1.p5
d-5 C n (%t 0 s ,Rm) 1
d C n (%t 0 ,Rm) 0
1?2K,nh ngh,m th,$t k$ !! C n !49 thot n! & V Gn! th>, tng tC t6ong 10 nm g'n y t%, kh &C!
ng cam
5
1?2?1 K,nh ngh,m th,$t k$ !! C n !49 n! 2.5
C n (%t 100 s ,Rm) 2.5
-5 C n (%t 0 s ,Rm) 2.25
2-d C n (%t p0 s ,Rm) 1.p5
1 C n (%t 0 s ,Rm) 1
0 C n (%t 0 ,Rm) 0
1?2?2K,nh ngh,m th,$t k$ !! C n thot n! & V G n!th>,
2.5
76
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%% %iu chu?n nh gii@At/i =
%h=ngi@A
chi tiBt
i@At/i thi@u
C n (%t 100 s ,Rm) 2.5
-5 C n (%t 0 s ,Rm)2.25
2-d C n (%t p0 s ,Rm) 1.p5
1 C n (%t 0 s ,Rm) 1
0 C n (%t 0 ,Rm) 0
1?dK,nh ngh,m t &4n !! C n !49 thot n! & V Gn! th>, tng tC t6ong 10 nm g'n y t%, f,t cam
1?d?1 K,nh ngh,m th,$t k$ !! C n !49 n! d
C n (%t 100 s ,Rm) d
-5 C n (%t 0 s ,Rm) 2.p
2-d C n (%t p0 s ,Rm) 2.1
1 C n (%t 0 s ,Rm) 1.2
0 C n (%t 0 ,Rm) 0
1?d?2K,nh ngh,m th,$t k$ !! C n thot n! & V G n!th>,
d
C n (%t 100 s ,Rm) d
-5 C n (%t 0 s ,Rm) 2.p
2-d C n (%t p0 s ,Rm) 2.1
1 C n (%t 0 s ,Rm) 1.2
0 C n (%t 0 ,Rm) 0
,Huy tXn thng ^a k$t ^> thC! h,n !! h89 Ing tng
tC t6! 3
T4t !> h89 Ing tng tC t6! 3 >m o hoP! &8ty !' &M !h4t G8ng. t,$n # thC! h,n (%t 100 s,Rm)
p5 !! h89 Ing tng tC t6! 3 >m o hoP!&8t y !' &M !h4t G8ng. t,$n # thC! h,n (%t 0
s ,Rm)d.
50 !! h89 Ing tng tC t6! 3 >m o hoP!&8t y !' &M !h4t G8ng. t,$n # thC! h,n (%t p0
s ,Rm)2.}
25 !! h89 Ing tng tC t6! 3 >m o hoP!
&8t y !' &M !h4t G8ng. t,$n # thC! h,n (%t 0s ,Rm)
1.
77
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%% %iu chu?n nh gii@At/i =
%h=ngi@A
chi tiBt
i@At/i thi@u
Khng !3 h89 Ing tng tC t6! 3 >m o hoP!&8t y !' &M !h4t G8ng. t,$n # thC! h,n (%t 0
,Rm)
0
E Gii -h- 0 -hJng -h- 2uKn F EF
2?1m h,R &M mA! t, & nh,m &A !"a C n @ n t6ong,M kho>n tham !h,$
5
2?1?1m h,R !hng &M 9h%m &,. y m !"a C n n t6ong,M kho>n tham !h,$
2
2?1?2M 4t &M kD thEt !3 !! n#, ng m t> &M &_ t6X.ty$n. P! ,Rm !"a !! C n h89 9h'n
1.5
2?1?dKh>o st h,n t67ng C n (M 4t &M kD thEt !3 !!h;nh m,nh hOa &_ t6X. ty$n !"a !! C n h89 9h'n)
1.5
2?2 J!h t,$9 !En & 9hng 9h9 GEn 5
2?2?1
M 4t &M kD thEt h%ng mA! !ng &,!^y _nh t6ong ,M kho>n tham !h,$? J! h%ng mA!!ng &,! 8! 9hn !h,a thnh nhFng nh,m &A !A thRm#t !!h hon !hnh & Gog,!U Ing th7, !3 9hn !ng!ho tzng !hyn g,a t &4n M 4t !ho C n?
2
2?2?2 hng 9h9 GEn 9h] h89 &, nh,m &A 1.5
2?2?dM 4t t6;nh
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%% %iu chu?n nh gii@At/i =
%h=ngi@A
chi tiBt
i@At/i thi@u
2??2Th7, ,Rm & th7, g,an hy #ng t &4n 9h] h89 &, k$ho%!h t6,Rn kha,
d
NhMn OF HF, % 0n t7Qng , ,,
d?1?1 T6;nh # !hng d
a Bng !49 1.5
+,o s. t,$n sD. th%! sD hoP! !! ,
2
5 C n (%t 100 s ,Rm) 2
d - C n (%t p0 s ,Rm) 1.
1 - 2 C n (%t 0 s ,Rm) 0.}
0 C n (%t 0 ,Rm) 0
! K,nh ngh,m ` &_ t6X t &4n t6`ng t6ong st ^ t6;nhGm &,! 2
5 C n (%t 100 s ,Rm) 2
79
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%% %iu chu?n nh gii@At/i =
%h=ngi@A
chi tiBt
i@At/i thi@u
d - C n (%t p0 s ,Rm) 1.
1 - 2 C n (%t 0 s ,Rm)0.}
0 C n (%t 0 ,Rm) 0
d?1?d K,nh ngh,m Gm &,! t6ong kh &C! ng cam 1.5
15 nm (%t 100 s ,Rm) 1.5
10 - 15 nm (%t }0 s ,Rm) 1.2
5 - 10 nm (%t 50 s ,Rm) 0.p5
1 - 5 nm (%t d0 s ,Rm) 0.5
1 nm (%t 0 ,Rm) 0
d?1? K,nh ngh,m Gm &,! t%, f,t cam 1.5
5 nm (%t 100 s ,Rm) 1.5
d - nm (%t p0 s ,Rm) 1.05
1 - 2 nm (%t 50 s ,Rm) 0.p5
Khng !3 k,nh ngh,m (%t 0 ,Rm) 0
d?1?5 T6;nh # t,$ng nh 1
Tt (%t 100 s ,Rm) 1
Kh (%t p0 s ,Rm) 0.p
T6ng
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%% %iu chu?n nh gii@At/i =
%h=ngi@A
chi tiBt
i@At/i thi@u
15 nm (%t 100 s ,Rm) 1
10 15 nm (%t p0 s ,Rm)0.p
5 10 nm (%t 0 s ,Rm) 0.
5 nm (%t 0 ,Rm) 0
d?2?2K,nh ngh,m th,$t k$ !! C n !49 thot n! & V Gn! th>, !3 ^y m tng tC
.5
a K,nh ngh,m th,$t k$ C n !49 n! 1.5
5 C n (%t 100 s ,Rm) 1.5
d - C n (%t p0 s ,Rm) 1.05
1 - 2 C n (%t 0 s ,Rm) 0.
0 C n (%t 0 ,Rm) 0
,
1.5
5 C n (%t 100 s ,Rm) 1.5
d - C n (%t p0 s ,Rm) 1.05
1 - 2 C n (%t 0 s ,Rm) 0.
0 C n (%t 0 ,Rm) 0
!K,nh ngh,m ` &_ t6X t &4n 9h3 (hoP! t &4n t6`ng)t6ong st ^ t6;nh Gm &,!
1.5
5 C n (%t 100 s ,Rm) 1.5
d - C n (%t p0 s ,Rm) 1.05
1 - 2 C n (%t 0 s ,Rm)
0.
0 C n (%t 0 ,Rm) 0
d?2?d K,nh ngh,m Gm &,! t6ong kh &C! ng cam 1
15 nm (%t 100 s ,Rm) 1
10 - 15 nm (%t }0 s ,Rm) 0.}
5 - 10 nm (%t 50 s ,Rm) 0.5
1 - 5 nm (%t d0 s ,Rm)0.d
1 nm (%t 0 ,Rm) 0
81
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%% %iu chu?n nh gii@At/i =
%h=ngi@A
chi tiBt
i@At/i thi@u
d?2? K,nh ngh,m Gm &,! t%, f,t cam 1
5 nm (%t 100 s ,Rm)1
d - nm (%t p0 s ,Rm) 0.p
1 - 2 nm (%t 50 s ,Rm) 0.5
Khng !3 k,nh ngh,m (%t 0 ,Rm) 0
d?2?5 T6;nh # t,$ng nh 0.5
Tt (%t 100 s ,Rm) 0.5
Kh (%t p0 s ,Rm) 0.d5
T6ng
-
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%% %iu chu?n nh gii@At/i =
%h=ngi@A
chi tiBt
i@At/i thi@u
2 nm (%t 50 s ,Rm) 0.5
2 nm (%t 0 ,Rm)0
! K,nh ngh,m thC! h,n !! C n !3 tXnh !h4t tng tC 1
5 C n (%t 100 s ,Rm) 1
d - C n (%t p0 s ,Rm) 0.p
1 - 2 C n (%t 50 s ,Rm) 0.5
0 C n 0
K,nh ngh,m Gm &,! t6ong kh &C! ng cam 0.5
5 nm (%t 100 s ,Rm) 0.5
d - 5 nm (%t p0 s ,Rm) 0.d5
1 - d nm (%t 50 s ,Rm) 0.25
1 nm (%t 0 ,Rm) 0
K,nh ngh,m Gm &,! t%, f,t cam 0.5
d nm (%t 100 s ,Rm) 0.5
1 - 2 nm (%t 50 s ,Rm) 0.25
Khng !3 k,nh ngh,m (%t 0 ,Rm) 0
e T6;nh # t,$ng nh 0.5
Tt (%t 100 s ,Rm) 0.5
Kh (%t p0 s ,Rm) 0.d5
T6ng d. E: J!h ! _nh ,Rm g,
+,> _nh:
- ch th' . B. J. j. v G !! nh th' @ &8t ^a
-
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- +ang t !"a !! nh th' . B. J. j. v G'n G8t G 1.1 t. 1 t. 1.5 t. 1.dt. 1.2 t? T6ong 3: +ang tG g, C th' sa sVa GW,. h, !hnh sa, G!h. t6z ,
g, t6_ g,>m g, (n$ !3) !"a hI s M 4t &M t, !hXnh ang t
Jng th! ! _nh ,Rm g, !"a nh th' G:
+th49 nh4t 100 ,Rm g,ang t NNNNNNNNNNNNNNNNNNNN
+ang t
T6ong 3: ,Rm g,ang t: ,Rm g, !"a hI s M 4t &M t, !hXnh angt
+th49 nh4t: +, C th' sa sVa GW,. h, !hnh sa, G!h. t6z , g, t6_ g,>mg, (n$ !3) th49 nh4t t6ong s !! nh th' 8! nh g, !h, t,$t &M t, !hXnh?
Jn ! &o +ang t !"a 5 nh th' t6n th; +th49 nh4t 1 t Ing,Rm g, !"a !! nh th' G'n G8t nh sa:
ch th' +, ang t(t Ing)
,Rm g, (,Rm)
1.1 1/1.1 100 0.
B 1 1/1 100 100
J 1.5 1/1.5 100 .pj 1.d 1/1.d 100 p.
v 1.2 1/1.2 100 }d.0
V> d. : J!h ! _nh ,Rm tng h89
,Rm tng h89 8! ! _nh theo !ng th! sa y:
,Rm tng h89ang t K ,Rm kD thEtang t + ,Rm g,ang tT6ong 3:
- ,Rm kD thEtang t: b s ,Rm 8! ! _nh t%,
-
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h89ang t
(5) (1) (2) (d)()
,Rm kDthEtang t
(1)
K(2)
,Rmg,ang t
(d)
+()
} p0 0. d0 }.
B }.2 p0 100 d0 }}.
J }5 p0 .p d0 p.5
j }0. p0 p. d0 p.
v }d p0 }d d0 }d