Qd25-08-Btc[1] Bieu Thue Moi

B TI CHNH

B TI CHNH

S: 25/2008/Q-BTC

CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc

H Ni, ngy 13 thng 5 nm 2008

QUYT NH

V vic sa i mc thu sut thu nhp khu u i i vi mt s nhm mt hng trong Biu thu nhp khu u i

_________

B TRNG B TI CHNHCn c Lut thu xut khu, thu nhp khu s 45/2005/QH11 ngy 14 thng 06 nm 2005;

Cn c Ngh quyt s 295/2007/NQ-UBTVQH12 ngy 28 thng 9 nm 2007 ca y ban Thng v Quc hi v vic ban hnh Biu thu xut khu theo danh mc nhm hng chu thu v khung thu sut i vi tng nhm hng, Biu thu nhp khu u i theo danh mc nhm hng chu thu v khung thu sut u i i vi tng nhm hng;

Cn c Ngh nh s 149/2005/N-CP ngy 08 thng 12 nm 2005 ca Chnh ph quy nh chi tit thi hnh Lut thu xut khu, thu nhp khu;

Cn c Ngh nh s 77/2003/N-CP ngy 01 thng 7 nm 2003 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh;

Cn c Ngh quyt s 10/2008/NQ-CP ngy 17 thng 4 nm 2008 ca Chnh ph v cc bin php kim ch lm pht, n nh kinh t v m, m bo an sinh x hi v tng trng bn vng;

Thc hin kin ch o ca Th tng Chnh ph v vic thc hin mt s bin php nhm gim nhp siu ti cng vn s 2910/VPCP- KTTH ngy 9/5/2008;Theo ngh ca V trng V Chnh sch thu,

QUYT NH:

iu 1. Sa i mc thu sut thu nhp khu u i ca mt s nhm mt hng quy nh ti Quyt nh s 106/2007/Q-BTC ngy 20 thng 12 nm 2007, c sa i ti Quyt nh s 17/2008/Q-BTC ngy 17 thng 4 nm 2008 ca B trng B Ti chnh thnh mc thu sut thu nhp khu u i mi quy nh ti Danh mc ban hnh km theo Quyt nh ny v p dng cho cc T khai hi quan hng ho nhp khu ng k vi c quan Hi quan k t ngy 20 thng 05 nm 2008.iu 2. Quyt nh ny c hiu lc thi hnh sau 15 ngy k t ngy ng Cng bo./. Ni nhn:- Th tng v cc Ph Th tng Chnh ph;

- Vn phng TW v cc Ban ca ng;

- Vn phng Quc hi;

- Vn phng Ch tch nc;

- Vin kim st NDTC, Ta n NDTC;

- Kim ton Nh nc;

- Cc B, c quan ngang B, c quan thuc Chnh ph;

- UBND tnh, thnh ph trc thuc TW;

- Cc kim tra vn bn - B T php;

- Cc n v thuc v trc thuc B Ti chnh;

- Cc Hi quan tnh, thnh ph;

- Cng bo;

- Website Chnh ph v Website B Ti chnh;

- Lu: VT, V CST.KT. B TRNG

TH TRNG

( k)

Hong Anh Tun

DANH MC SA I THU SUT THU NHP KHU MT S

MT HNG TRONG BIU THU NHP KHU U I

(Ban hnh km theo Quyt nh s 25 /2008/Q-BTC ngy 13 thng 05 nm 2008 ca B trng B Ti chnh)

M hngM t hng hoThu sut (%)

70.09Gng thu tinh, c hoc khng c khung, k c gng chiu hu.

7009100000- Gng chiu hu dng cho xe c ng c33

- Loi khc:

7009910000- - Cha c khung27

7009920000- - C khung38

71.08Vng (k c vng m bch kim) cha gia cng hoc dng bn thnh phm, hoc dng bt.

- Khng phi dng tin t:

7108110000- - Dng bt1

710812- - Dng cha gia cng khc:

7108121000- - - Dng khi, thi hoc thanh c1

7108129000- - - Loi khc1

7108130000- - Dng bn thnh phm khc1

7108200000- Dng tin t1

85.25Thit b truyn dn dng cho pht thanh v tuyn hoc truyn hnh, c hoc khng gn my thu hoc my ghi hoc ti to m thanh; camera truyn hnh, camera s v camera ghi hnh nh nn

8525500000- Thit b pht0

8525600000- Thit b pht c gn vi thit b thu0

852580- Camera truyn hnh, camera s v camera ghi hnh nh:

8525801000- - Webcam15

8525802000- - Camera s v camera ghi hnh c gn thit b ghi15

8525809000- - Loi khc15

85.36Thit b in ngt mch hay bo v mch in hoc dng u ni hay lp trong mch in (v d, cu dao, r le, cng tc, chi tit ng ngt mch, cu ch, b trit xung in, phch cm, ui n, hp tip ni) dng cho in p khng qu 1.000V; u ni dng cho si quang, b si hoc cp quang.

853610- Cu ch:

8536101000- - Cu ch nhit; cu ch thu tinh29

8536109000- - Loi khc29

853620- B ngt mch t ng:

85362010- - Loi hp c:

8536201010- - - Khi ng t phng n hm l0

8536201020- - - p t mt c dng in trn 1000 A0

8536201090- - - Loi khc15

8536202000- - lp ghp vi thit b nhit in gia dng thuc nhm 85.1620

85362090- - Loi khc:

8536209010- - - Khi ng t phng n hm l0

8536209090- - - Loi khc20

85363000- Thit b bo v mch in khc:

8536300010- - B chng st0

8536300020- - p t mt phng n trong hm l0

8536300090- - Loi khc29

- R-le:

8536410000- - Dng cho in p khng qu 60 V15

8536490000- - Loi khc15

853650- Cu dao khc:

8536502000- - Cu dao t ng ngt khi c hin tng r in v qu ti10

- - Ngt mch v vnh i chiu dng cho l nng v l sy; cng tc micro; cng tc ngun my thu hnh hoc thu thanh; cng tc cho qut in; cng tc xoay, cng tc trt, cng tc bp bnh v cng tc t cho my iu ho khng kh:

8536503100- - - Ca loi dng cho gia nh, c gii hn dng danh nh khng qu 16 A; ca loi dng cho qut in hoc thit b thu thanh18

8536503900- - - Loi khc18

8536504000- - Cng tc mini dng cho ni cm in hoc l rn nng15

8536505000- - Cng tc in t dng cho mch xoay chiu gm mch vo v mch ra kt ni iu khin bng quang hc (cng tc dng cho mch xoay chiu iu khin bng thyristor); cng tc in t, k c cng tc bo v qu nhit in t gm mt tranzito v mt chip logic (cng ngh chip-on-chip) dng cho in p khng qu 1000 V; cng tc in c bt nhanh dng cho dng in khng qu 11 A15

- - B phn ng-ngt mch dng trong mng in gia nh in p khng qu 500 V v gii hn dng nh danh khng qu 20 A :

8536506100- - - Ca loi dng cho gia nh, c gii hn dng danh nh khng qu 16 A15

8536506900- - - Loi khc15

- - Loi khc:

8536509100- - - Thit b khi ng dng cho m t in hoc cu ch ngt mch v ngt mch cu ch dng cho qut in18

85365099- - - Loi khc:

8536509910- - - - Bng phng in lp ghp tc te (starter) 110V5

8536509920- - - - Cu dao nhy khi10

8536509990- - - - Loi khc18

- ui n, phch cm v cm:

853661- - ui n:

8536611000- - - Dng cho n com-pac hoc n ha-lo-gien5

8536619000- - - Loi khc29

853669- - Loi khc:

- - - Phch cm in thoi:

8536691100- - - - Dng cho gia nh, c gii hn dng danh nh khng qu 16 A28

8536691900- - - - Loi khc28

- - - u cm tn hiu hnh/ting v u cm n chn khng dng cho my thu hnh hoc my thu thanh:

8536692100- - - - Dng cho gia nh, c gii hn dng danh nh khng qu 16 A; dng cho thit b radio15

8536692900- - - - Loi khc15

- - - u cm v phch cm cho cp ng trc v mch in:

8536693100- - - - Dng cho gia nh, c gii hn dng danh nh khng qu 16 A; dng cho thit b thu thanh

8536693900- - - - Loi khc17

- - - Loi khc:

8536699100- - - - Dng cho gia nh, c gii hn dng danh nh khng qu 16 A; dng cho thit b thu thanh28

8536699900- - - - Loi khc28

85367000- u ni dng cho si quang, b si quang hoc cp quang:

8536700010- - Bng plastic18

8536700020- - Bng ng5

8536700090- - Loi khc0

853690- Thit b khc:

- - u ni v cc b phn dng ni cho dy dn v cp; u d dt di dng ming lt nhiu lp (wafer prober):

8536901100- - - Dng cho gia nh, c gii hn dng danh nh khng qu 16 A; dng cho qut in hoc thit b thu thanh17

8536901900- - - Loi khc17

- - Hp u ni:

8536902100- - - Dng cho gia nh, c gii hn dng danh nh khng qu 16 A; dng cho qut in hoc thit b radio20

8536902900- - - Loi khc20

- - u ni cp gm mt phch cm kiu gic, u cui c hoc khng c cht, u ni v b thch ng (adaptor) s dng cho cp ng trc; vnh i chiu:

8536903100- - - Dng cho gia nh, c gii hn dng danh nh khng qu 16 A; dng cho qut in hoc thit b radio20

8536903900- - - Loi khc20

- - Loi khc:

85369091- - - Dng cho gia nh, c gii hn dng danh nh khng qu 16 A; dng cho qut in hoc thit b thu thanh:

8536909110- - - - Phin u ni v khi u ni cp in thoi15

8536909190- - - - Loi khc28

85369099- - - Loi khc:

8536909910- - - - Phin u ni v khi u ni cp in thoi15

8536909990- - - - Loi khc28

87.08B phn v ph tng ca xe c ng c thuc cc nhm t 87.01 n 87.05.

870810- Thanh chn chng va p (ba xc) v ph tng ca n:

8708101000- - Dng cho xe thuc nhm 87.0128

87081090- - Loi khc:

8708109010- - - Dng cho xe vn ti hng ho c tng trng lng c ti ti a trn 20 tn3

8708109090- - - Loi khc20

- B phn v ph tng khc ca thn xe (k c ca-bin):

870821- - Dy ai an ton:

8708211000- - - Dng cho xe thuc nhm 87.0128

8708219000- - - Loi khc15

870829- - Loi khc:

- - - Cc b phn lp vo ca xe:

8708291100- - - - Dng cho xe thuc nhm 87.0128


87082913- - - - Dng cho xe thuc phn nhm 8704.10 hoc nhm 87.05:

8708291310- - - - - Dng cho xe vn ti hng ho c tng trng lng c ti ti a trn 20 tn3

8708291320- - - - - Dng cho xe vn ti hng ho c tng trng lng c ti ti a trn 10 tn nhng khng qu 20 tn10

8708291390- - - - - Loi khc20

87082919- - - - Loi khc:



8708291990- - - - - Loi khc20

8708292000- - - B phn ca dy ai an ton15

- - - Loi khc:

8708299100- - - - Dng cho my ko nng nghip thuc phn nhm 8701.10 hoc 8701.90 29

8708299200- - - - Dng cho xe khc thuc nhm 87.0129


87082999- - - - Loi khc:


8708299920- - - - - Dng cho xe ch ngi di 16 ch20

8708299930- - - - - Thng xe vn ti hng ho20

8708299990 - - - - - Loi khc10

870830- Phanh v tr lc phanh; ph tng ca n:



87083090- - Loi khc:


8708309090- - - Loi khc10

870840- Hp s v b phn ca n:

- - Hp s, cha lp rp hon chnh:


87084012- - - Dng cho xe thuc phn nhm 8704.10 hoc nhm 87.05:

8708401210- - - - Loi dng cho xe vn ti hng ho c tng trng lng c ti ti a trn 20 tn3

8708401220- - - - Loi dng cho xe vn ti hng ho c tng trng lng c ti ti a trn 10 tn nhng khng qu 20 tn5

8708401290- - - - Loi khc10

87084019- - - Loi khc:

8708401910- - - - Loi dng cho xe thuc nhm 87.0128



8708401990- - - - Loi khc10

- - Hp s, lp rp hon chnh:

8708402100- - - Dng cho my ko nng nghip thuc phn nhm 8701.10 hoc 8701.90 28

8708402200- - - Dng cho xe khc thuc nhm 87.0128





8708402490- - - - Loi khc20

87084029- - - Loi khc:



8708402990- - - - Loi khc20

87084090- - B phn:

8708409010- - - Loi dng cho my ko nng nghip thuc cc phn nhm 8701.10 hoc 8701.9028

8708409020- - - Loi dng cho xe vn ti hng ho c tng trng lng c ti ti a trn 20 tn3

8708409090- - - Loi khc5

870850- Cu ch ng c vi sai, c hoc khng km theo chi tit khc ca cm hp s, v cc trc khng li; cc b phn ca chng:

- - Cha lp rp hon chnh:





8708501290- - - - Loi khc10

87085019- - - Loi khc:


8708501920- - - - Dng cho xe ch ngi t 16 ch tr ln v xe vn ti hng ho c tng trng lng c ti ti a khng qu 5 tn10

8708501930- - - - Dng cho xe vn ti hng ho c tng trng lng c ti ti a trn 5 tn nhng khng qu 20 tn5

8708501940- - - - Dng cho xe vn ti hng ho c tng trng lng c ti ti a trn 20 tn3

8708501990- - - - Loi khc15

- - lp rp hon chnh:

8708502100- - - Dng cho my ko nng nghip thuc cc phn nhm 8701.10 hoc 8701.9028






8708502490- - - - Loi khc15

87085029- - - Loi khc:

8708502910- - - - Dng cho xe ch ngi t 16 ch tr ln v xe vn ti hng ho c tng trng lng c ti ti a khng qu 5 tn15



8708502990- - - - Loi khc20

87085090- - B phn:

8708509010- - - Loi dng cho my ko nng nghip thuc cc phn nhm 8701.10 hoc 8701.9028

8708509020- - - Loi dng cho xe vn ti hng ho c tng trng lng c ti ti a trn 20 tn3

8708509090- - - Loi khc5

870870- Cm bnh xe v b phn v ph tng ca chng:

- - Vnh bnh xe v np y:

8708701100- - - Dng cho my ko nng nghip thuc phn nhm 8701.10 hoc 8701.9028





8708701490 - - - - Loi khc25

87087019- - - Loi khc:


8708701990 - - - - Loi khc25

- - Loi khc:

8708709100- - - Dng cho my ko nng nghip thuc phn nhm 8701.10 hoc 8701.9025


8708709300- - - Dng cho xe ca nhm 87.0320



8708709490- - - - Loi khc10

87087099- - - Loi khc:


8708709990- - - - Loi khc10

870880- H thng gim chn v b phn ca n (k c gim chn kiu h thng treo):

- - H thng gim chn:

8708801100- - - Dng cho xe thuc phn nhm 8701.10 hoc 8701.90 28

8708801200- - - Dng cho xe khc thuc nhm 87.01 28





8708801490- - - - Loi khc10

87088019- - - Loi khc:



8708801990- - - - Loi khc10

87088090- - B phn:


8708809090- - - Loi khc5

- B phn v ph tng khc:

870891- - Kt lm mt v b phn ca n:

- - - Kt lm mt:

8708911100- - - - Dng cho my ko nng nghip thuc phn nhm 8701.10 hoc 8701.9028


8708911300- - - - Dng cho xe ca nhm 87.0320

87089114- - - - Dng cho xe thuc nhm 8704.10 hoc nhm 87.05:



8708911490- - - - - Loi khc10

87089119- - - - Loi khc:



8708911990- - - - - Loi khc10

87089190- - - B phn:



8708919090- - - - Loi khc5

870892- - ng x v b tiu m; b phn ca n:

87089210- - - Dng cho xe thuc nhm 87.01:

8708921010- - - - ng x v b tiu m, k c b phn gim thanh thng28

- - - - B phn:

8708921091- - - - - Loi dng cho my ko nng nghip thuc cc phn nhm 8701.10 hoc 8701.9028

8708921099- - - - - Loi khc5

87089220- - - Dng cho xe khc thuc nhm 87.03:

8708922010- - - - ng x v b tiu m, k c b phn gim thanh thng25

8708922090- - - - B phn5

87089230- - - Dng cho xe thuc phn nhm 8704.10 hoc nhm 87.05

- - - - ng x v b tiu m, k c b phn gim thanh thng:



8708923019- - - - - Loi khc20

8708923090- - - - B phn5

87089290- - - Loi khc:

- - - - ng x v b tiu m, k c b phn gim thanh thng:



8708929019- - - - - Loi khc20

8708929090- - - - B phn5

870893- - Ly hp v b phn ca n:

8708931000- - - Dng cho my ko nng nghip thuc phn nhm 8701.10 hoc 8701.90 28




8708934010- - - - Dng cho xe vn ti hng ho c tng trng lng c ti ti a khng qu 5 tn10



8708934090- - - - Loi khc20

87089390- - - Loi khc:

8708939010- - - - Dng cho xe ch ngi t 16 ch tr ln15

8708939020- - - - Dng cho xe vn ti hng ho c tng trng lng c ti ti a khng qu 5 tn10



8708939090- - - - Loi khc20

870894- - V lng, tr li, c cu li; b phn ca n:

87089410- - - V lng lp vi ti kh hon chnh:



8708941090- - - - Loi khc25

- - - Loi khc:

87089491- - - - Dng cho my ko nng nghip thuc phn nhm 8701.10 hoc 8701.90:

8708949110- - - - - V lng, tr li, c cu li28

8708949190- - - - - B phn 25

87089492- - - - Dng cho xe khc thuc nhm 87.01:

8708949210- - - - - V lng, tr li, c cu li28

8708949290- - - - - B phn 25

87089493- - - - Dng cho xe thuc nhm 87.03:

8708949310- - - - - V lng, tr li, c cu li25

8708949390- - - - - B phn 15

87089499- - - - Loi khc:

- - - - - V lng, tr li, c cu li:

8708949911 - - - - - - Loi dng cho xe vn ti hng ho c tng trng lng c ti ti a trn 5 tn nhng khng qu 20 tn5

8708949912 - - - - - - Loi dng cho xe vn ti hng ho c tng trng lng c ti ti a trn 20 tn3

8708949919- - - - - - Loi khc20

- - - - - B phn:

8708949991- - - - - - Loi dng cho hng ho thuc phn nhm 8708.94.99.123

8708949999- - - - - - Loi khc5

870895- - Ti kh an ton lp vi h thng bm phng; b phn ca n:

8708951000- - - Ti kh an ton vi h thng bm phng10

8708959000- - - B phn7

870899- - Loi khc:

- - - Bnh cha nhin liu cha lp rp; gi ng c:


8708991110- - - - - Dng cho my ko nng nghip thuc phn nhm 8701.10 hoc 8701.9028

8708991190- - - - - Loi khc5


87089919- - - - Loi khc:


8708991990- - - - - Loi khc5

- - - Loi khc:

8708999100- - - - Dng cho my ko nng nghip thuc phn nhm 8701.10 hoc 8701.90 28



8708999310- - - - - Nhp 20

8708999320- - - - - Khung xe (khung gm) khng gn ng c29

8708999390- - - - - Loi khc10

87089999- - - - Loi khc:


8708999920- - - - - Nhp (tr loi dng cho xe vn ti hng ho c tng trng lng c ti ti a trn 20 tn thuc phn nhm 8708.99.99.10)20

8708999930- - - - - Khung xe (khung gm) khng gn ng c dng cho xe vn ti hng ho c tng trng lng c ti ti a trn 10 tn nhng khng qu 20 tn20

8708999940- - - - - Khung xe (khung gm) khng gn ng c loi khc (tr loi thuc phn nhm 8708.99.99.10 v 8708.99.99.30)29

8708999990- - - - - Loi khc5

PAGE 16

Qd25-08-Btc[1] Bieu Thue Moi

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