Thông tư 0907/TT (2020)

# Văn bản - Lĩnh vực: Tai chinh Ngan hang --- C0NG HOA XA H0I CHCJ NGHiA VT$T NAM f>9c lap - Tir do - Hanh phucCONG THONG TIN OlEN TO CHINH PHU Gid: ............... Ngay^mO- DEN THONG ITT1 Quy dinh mire thu, che do thu, nop, quan ly va sir dung phi trong cong tac an toan ve sinh thirc pham Thong tu s6 279/20 16/TT-BTC ngay 14 thang ITnam 2016 cua Bp tnrcmg Bo Tai chinh quy dinh mire thu, che dp thu, nop, quan ly va six dung phi trong cong tic an toan v| sinh thuc pham, co hieu luc thi hanh ke tir ngay 01 thing 01 nam 2017, dupe sua doi, b6 sung boi: 1. Thong tu so 117/20 18/TT-BTC ngay 28 tiling 11 nam 2018 cua Bp truong Bp Tai chinh sua doi, bo sung mpt so dieu cua Thong tu so 279/201 6/TT-BTC ngay 14 thing 11 nam 2016 cua Bp trudng Bp Tai chinh quy dinh mire thu, che dp thu, npp, quin ly va sir dung phi trong cong tic an toan ve sinh thuc pham, co hipu l\rc thi hanh ke tir ngay 15 thing 01 nam 2019. 2. Thong tu so 75/2020/TT-BTC ngay 12 thin^ 8 nam 2020 cua Bp truong Bp Tai chinh sua doi, bo sung mpt so dieu cua Thong tu s6 279/2016/TT-BTC ngay 14 thing 11 nam 2016 cua Bp truong Bp Tai chinh quy dinh muc thu, che dp thu, npp, quan ly va sir dung phi trong cong tic an toan vp sinh thuc pham, co hieu luc thi hanh kk tir ngay 12 thing 8 nam 2020. Can cuLngt phi va 1$ phi ngay 25 thang 11 nam 2015; Can ctcLnat ngdn sdeh nhd nude ngay 25 thang 6 nam 2015; 1 Van ban nay dupe hop nhit tu 03 Thong tu - Th6ng tu s6 279/2016/TT-BTC ngay 14 thang 11 nam 2016 cua Bp truing Bp TM chinh quy dinh muc thu, ch£ dp thu, npp, quin ly vi si dyng phi trong cong tic an toin vp sinh thyc ph&m, c6 hipu l\rc thi hinh ke tir ngiy 01 thang 01 nam 2017. - Thong tu s6 117/2018/TT-BTC ngiy 28 thing 11 nim 2018 cia Bp trudng Bp Tai chinh sira doi, bo sung mpt so dieu cua Thong tu s6 279/2016/TT-BTC ngiy 14 thing 11 nam 2016 cua Bp truing Bp Tii chinh quy djnh muc thu, ch£ dp thu, npp, quin ly vi si dyng phi trong cong tic an toan vp sinh thpc phim, c6 hipu l\rc thi hinh kk tir ngiy 15 thing 01 nSm - 2019 (Sau diy gpi li Thong tu s6 1 17/2018/TT-BTC). - Thong tu s6 75/2020/TT-BTC ngiy 12 thing 8 nim 2020 ciia BP trudng Bp Tii chinh sira doi, b6 sung mpt s6 di£u cua Th6ng tu s6 279/2016/TT-BTC ngiy 14 thing 11 nim 2016 cua Bp trudng Bp Tii chinh quy djnh muc thu, ch£ dp thu, npp, quin If vi sir dyng phi trong cong tic an toin vp sinh thyc phlm, c6 hipu lye thi hinh ki tit ngiy 12 thing 8 nam 2020 (Sau day gpi li Thong tu s6 75/2020/TT-BTC). Van bin hpp nh£t niy khfing thay th4 03 Thong tu nPu trPn. sau: -- 1 of 8 -- 2 Can cu Nghi dinh so 120/2016/ND-CP ngdy 23 thdng^ 8 ndm 2016 cua Chink phu quy dinh chi tiet vd hu&ng dan thi hdnh mot so dieu cua Luqt phi vd le phi; Can cic Nghi dinh so 215/2013/ND-CP ngdy 23 thdng 12 ndm 2013 cua Chink phu quy dinh chuc ndng, nhiem vu, quyen hqn vd ca cdu to chuc cua Bo Tdi chinh; \ z Theo de nghi cua Vu truang Vu Chinh sack thue, Bo tru&ng Bo Tdi chinh ban hdnh Thong tu quy dmh muc thu, che do thu, nop, qudn ly vd sic dungphi trong cong tdc an todn ve sink thuc phdm 2 Dieu 1. Pham vi dieu chinh, doi tirgHg ap dung 1. Thdng tu nay quy dinh muc thu, chi dp thu, npp, quan ly va sir dung phi trong cdng tac an toan ve sinh thuc pham thupc pham vi quan ly cua Bp Y te, Bp Cdng Thuong. 2. Thdng tu nay ap dung ddi vdi ngudi npp, to chuc thu phi trong cdng tac an toan ve sinh thuc pham, td chuc, ca nhan khac co lien quan den viec thu, npp, quan ly va su dung phi trong cdng tac an toan ve sinh thuc phdm. 2 - Thdng tu sd 117/201 8/TT-BTC co can cur ban hanh nhu sau: “Can cic Ludt phi vd 1$ phi ngdy 25 thdng 11 ndm 2015; . Can cuNghf dinh sd 120/2016/ND-CP ngdy 23 thdng 8 ndm 2016 cua Chinh phu quy dinh chi tiit vd hu&ng dan thi hdnh mot sd diiu cua Ludt phi vd IS phi; Cdn cic Nghi dinh so 87/2017/ND-CP ngdy 26 thdng 7 ndm 2017 cua Chinh phu quy djnh chicc ndng, nhi$m vu, quyen hqn vd co cdu to chuc cua Bo Tdi chinh; Theo de nghi cua Vu tru&ng Vu Chinh sdch thui; Bo tru&ng Bq Tdi chinh ban hdnh Thong tu sica ddi, bo sung mqt sd diiu cua Thdng tu sd 279/2016/TT-BTC ngdy 14 thdng 11 ndm 2016 cua Bq tru&ng Bd Tdi chinh quy dinh muc thu, chi do thu, ndp, qudn ly vd su dung phi trong cdng tdc an todn ve sinh thuc phdm." - Thdng tu sd 75/2020/TT-BTC co can cur ban hanh nhu sau: “Cdn cic Lu&t Phi vd le phi ngdy 25 thdng 11 ndm 2015; Cdn cic Nghj dinh sd 120/2016/ND-CP ngdy 23 thdng 8 ndm 2016 cua Chinh phu quy dinh chi tiet vd hu&ng ddn thi hdnh mot sd diiu cita Ludt Phi vd IS phi; Cdn cu Nghi dinh sd 87/2017/ND-CP ngdy 26 thdng 7 ndm 2017 cua Chinh phu quy dinh chicc ndng nhiem vu, quySn hqn vd co cdu td chuc cua Bd Tdi chinh; Thuc hiSn Chi thi sd 11/CT-TTg ngdy 04 thdng 3 ndm 2020 cua Thu tu&ng Chinh phu vi cdc nhiSm vu, gidi phdp cdp bach thdo go khd khan cho sdn xudt kinh doanh, bdo dam an sinh xd hdi ung phd v&i dich Covid-19; Theo dS nghi cua Vu tru&ng Vit Chinh sdch thui; Bd tru&ng Bd Tdi chinh ban hdnh Thdng tu sua ddi, bd sung mot sd diiu cua Thdng tu sd 279/2016/TT-BTC ngdy 14 thdng 11 ndm 2016 quy dinh muc thu, chi do thu, ndp, qudn ly vd sic dung phi trong cdng tdc an todn ve sinh thuc phdm." -- 2 of 8 -- . •: 3 Bieu 2. Ngiroi nop phi ' To chuc, ca nhan san xuat, kinh doanh, nhap khau, xuat khau thuc pham khi nop ho so de nghi co quan nha nuoc co tham quyen cap giay chung nhan, xac nhan, cong bo, kiera tra dieu kien ve sinh an toan thuc pham phai nop phi. To chuc chung nhan hop quy, co quan, to chuc duoc chi dinh kiem tra nha nuoc ve an toan thuc pham nhap khau, co so kiem nghiem khi nop ho so de nghi co quan nha nuoc co tham quyen tham dinh dieu kien co so Idem nghiem, to chuc chung nhan hop quy va kiem tra nha nuoc vi thuc phim phai nop phi theo quy dinh tai Thong tu nay. Dieu 3. To chuc thu phi Bo Y te (Cue An toan thuc pham), Bp Cong Thuong, So Cong Thuong, Chi cue An toan ve sinh thuc pham va cac don vi dupe phan cong theo quy dinh la to chuc thu phi trong cong tac an toan ve sinh thuc pham. Dieu 4. Mire thu phf Muc thu phi trong cong tdc an toan v$ sinh thuc pham nhu sau: 1. Ke tic ngdy 12 thdng 8 ndm 2020 den hit ngay 31 thdng 12 ndm 2020, nop phi bang 90% muc thu phi quy dfnh tai Bieu phi trong cong tdc an toan ve sinh thuc pham ban hdnh kem theo Thong tu nay. 2. Ke tic ngdy 01 thdng 01 ndm 2021 trd di, ngp phi theo quy dinh tai Bieu phi trong cong tdc an toan ve sinh thuc pham ban hdnh kem theo Thong tu nay. Dieu 5. Ke khai, nop phi 1. Cham nMt la ngay 05 hang thang, to chuc thu phi phai gui s6 tibn phi da thu cua thang truoc vao tai khoan phi chd npp ngan sach mo tai Kho bac nha nude. 2. To chuc thu phi thuc hipn ke khai, npp so tien phi thu dupe theo thang, quyet toan nam theo hudng dan tai khoan 3 Dieu 19, khoan 2 Bi6u 26 Thong tu so 156/2013/TT-BTC ngay 06 thang 11 nam 2013 cua Bp trudng Bp Tai chinh hudng din thi hanh mot s6 dieu cua Luat quan ly thue; Luat sua doi, b6 sung mpt so dieu cua Luat quan ly thue va Nghi dinh so 83/2013/ND- CP ngay 22 thang 7 nam 2013 cua Chinh phu. Dieu 6. Quan ly va sir dung phi 1. To chuc thu phi npp toan bp s6 tien phi thu dupe vao ngan sach nha nude trir trudng hpp quy dinh tai khoan 2 Dieu nay. Nguon chi phi trang trai cho viec thuc hien cong vipc va thu phi do ngan sach nha nude bo tri trong du toan cua to chuc thu theo ch4 dp, dinh muc chi ngan sach nha nude. 2. 4 Trudng hop to chuc thu phi Id dan vi su nghiep cong lap hoqc Id co quan nha nude dupe khoan chi phi hoqt dgng tic nguon thu phi theo quy dinh tai 3 E)i6u n&y dupe sua d6i, b6 sung theo quy dinh tai kho&n 1 Dieu 1 Thong tu so 75/2020/TT-BTC, c6 hi$u l\rc thi h&nh ke tu ng&y 12 thdng 8 ndm 2020. -- 3 of 8 -- 4 khodn 1 Dieu 4 Nghi dinh so 120/2016/ND-CP ngdy 23 thdng 8 ndm 2016 cua Chink phu thi dupe trich lai 70% so tien phi thu dupe de trang trdi chi phi cho ede npi dung chi theo quy dinh tai Dieu 5 Nghi dinh so 120/2016/ND-CP ngdy 23 thdng 8 ndm 2016 cua Chink phu. Nop 30% tien phi thu dupe vdo ngdn sack nhd nude theo chuomg, tieu muc cua Muc luc ngdn sack nhd nude hien hdnh. 3. 5 Truong hop to chuc thu phi Id doanh nghiep: Tien phi thu dupe Id doanh thu cua to chuc thu phi. To chuc thu phi dupe giu lai 100% so tien phi thu dupe de trang trdi cho vice thu phi vd phdi khai, nop thue gid tri gia tang, thud thu nhap doanh nghiep theo quy dinh cua phdp luat To chuc thu phi thue hien lap vd giao hoa don cho doi tupng nop phi theo quy dinh hien hdnh cua Bp Tai chink ve phdt hdnh, qudn ly, su dung hoa don. Dieu 7. To chirc thirc hien6• • 1. Thdng tu nay co hieu luc thi hanh ke tu ngay 01 thang 01 nam 2017 va thay the Thdng tu so 149/2013/TT-BTC ngay 29 thing 10 nam 2013 cua Bd trudng Bd Tai chinh quy dinh muc thu, nop, quan ly va su dung phi, le phi quin ly an toan ve sinh thue pham. ■i r 2. Cic ndi dung khic hen quan den viec thu, nop, quin ly, su dung, chung tu thu, bong khai che do thu phi khdng de cap tai Thdng tu nay dugc thue hien theo quy dinh tai Luat phi va le phi, Nghi dinh so 120/2016/ND-CP ngay 23 thing 8 nam 2016 cua Chinh phu; Thdng tu so 156/2013/TT-BTC ngay 06 thing 4 Khoan nay dugc sua doi, bo sung theo quy dinh tai khoan 2 Dieu 1 Thong tu so 75/2020/TT-BTC, co hieu luc thi hanh ki tir ngay 01 thdng 10 ndm 2020. 5 Khoan nay dugc bo sung theo quy dinh tai Dieu 2 Thong tu so 1 17/2018/TT-BTC, co hifu luc thi hanh ke tir ngay 15 thang 01 nam 2019. 6 - Dieu 3, Dieu 4 Thong tu s6 1 17/2018/TT-BTC quy dinh nhu sau: “Dieu 3. Thong tu nay co hieu luc thi hdnh ki tit ngdy 15 thdng 01 ndm 2019. Dieu 4. Trong qua trinh trien khai thue hien, neu co vuong mac, de nghi ede to chuc, cd nhdn phdn dnh kip thdi ve Bd Tdi chinh de nghien cuu, gidi quyet./. ” - Dilu 2 Thdng tu sd 75/2020/TT-BTC quy dinh nhu sau: “Dieu 2. Hieu luc thi hdnh 1. Thong tu nay co hU>u luc thi hdnh id tie ngdy 12 thdng 8 ndm 2020. Noi dung quy dinh tai khodn 2 Dieu 1 Thong tu nay cd hieu luc thi hdnh ki tie ngdy 01 thdng 10 ndm 2020. 2. Bdi bd ede ndi dung sau: 9 9 t a) Bieu phi trong edng tdc an toan ve sinh thue pham ban hdnh kem theo Thdng tu sd 279/2016/TT-BTC ngdy 14 thdng 11 ndm 2016 cua Bd trudng Bd Tdi chinh quy^ dinh muc thu, che do thu, nop, qudn ly vd su dung phi trong edng tdc an toan ve sinh thue pham. b) Dieu 1 Thdng tu sd 1 17/2018/TT-BTC ngdy 28 thdng 11 ndm 2018 cua Bq trudng Bd Tdi chinh siea doi, bd sung mot sd dieu cua Thdng tu sd 279/2016/TT-BTC ngdy 14 thdng 11 ndm 2016. 3. Trong qua trinh thue Men, niu cd vudng mdc di nghi ede td chuc, cd nhdn phdn dnh kip thdi ve Bd Tdi chinh di nghien cuu, hudng dan bd sung./ ” -- 4 of 8 -- 5 11 nam 2013 ciia Bo tnxomg Bo Tai chinh; Thong tu cua Bo tnromg Bo Tai chinh quy dinh in, phat hanh, quan ly va su dung cac loai chung tu thu phi, le phi thuoc ngan sach nha nuoc va cac van ban sua doi, bo sung hoac thay thi (n6u co). f r y 7 3. Trong qua trinh thuc hien, neu co vuong mac de nghi cac to chuc, ca nhan phan anh kip thoi ve Bo Tai chinh de nghien cuu, hudng din bo sung.A^y BQ TAI CHINH S6: 35 /VBHN-BTC XAC THlTC VAN BAN HQT NHAT Ha Noi, ngay 03" thdng 9 nam 2020 KT. BQ TRITONG THLT TRUONG Nffi nhan: - Van phong Chinh phii (de dang Cong bdo); - Cong Thdng tin dien tit Chinh phii/ - C6ng thong tin dien tu Bp Tai chinh: - Luu: VT, PC (05b)^ VI mm \4> * Vu Thi Mai -- 5 of 8 -- I. 6 BEfeU PHI TRONG CONG TAG AN TOAN VE SINK THlTC PHAM 7 (Ban hank kem theo Thong tu so 279/2016/TT-BTC ngay 14 thdng 11 ndm 2016 cua Bo tru&ng Bo Tdi chink) (bi bai bo) , x %; 7 Bieu nay dugc bai bo theo quy dinh tai diem a khoan 2 Bi6u 2 Thdng tu s6 75/2020/TT-BTC, co hieu luc thi hanh ke tir ngay 12 thang 8 nam 2020. -- 6 of 8 -- 7 BIEUPHITRONG CONG TACAN TOAN VE SINH THlfCPHAM8 (Ban hanh kem theo Thong tu so 75/2020/TT-BTC ngay 12 thdng 8 ndm 2020 cua Bo truang Bo Tdi chink) Sdtt Loai phi Miec thu j Phi thim (tilth cap phep Itm hanh, nhfyp khau, xdc nhdn, cdng bo trong link vtrc an todn thmrphdm . Thdm dinh ho so dang ky ban cdng bo sdn phdm doi vdi thuc phdm bdo ve sicc khde, thucphdm dinh dudngy hoc,* f * thuc phdm dung cho che do an dac biet, sdn phdm dinh duong dung cho tre den 36 thdng tudi__________________ Thdm dinh ho so dang ky ban cdng bd sdn phdm ddi voiphu gia thuc phdm hdn hop cd cdng dung moi, phu gia thuc ohdm khdng thudc trong danh sdch muc phu gia duoc phep sir dung trong thuc phdm hoac khdng dung ddi tuong sir dung do Bd Y te quy dinh____________________________ Xdc nhdn Id hang thuc phdm nhdp khdu (Chua bao gdm chi ohi kiem nghiem): 1.500.000 ddng/ Idn/sdn phdm 1 500.000 ddng/ldn/sdn phdm 2 - Ddi vdi kiem tra thdng ihudng 500.000 ddng/ld hang 1.000.000 ddng/ld hang + (so mat hang x 100.000 ddng, tir mat hang thic 2). Toi da 10.000.000 ddng/ Id hang 3 - Doi vdi kiem tra chat t \ 4 Thdm dinh hd sa ddng ky hru hanh bd xet nghiem nhanh thuc phdm 3.000.000 ddng /ldn/bd xet nghiem Phi thdm dinh cdp gidy chirng nhdn doi vdi thuc phdm II xudt khdu (Gidy chirng nhdn hru hanh tu do, gidy chirng nhdn xudt khdu, gidy chirng nhdn y te) 1.000.000 ddng/ldn/gidy chirng nhdn Phi thdm dinh dieu kien hanh nghi, kinh doanh thudc llnh vuc an todn thirc phdm III f r w \ j Thdm dinh cdp gidy chirng nhdn du dieu kien an todn thuc ohdm: 1.000.000 dong/ldn/ca so Thdm dinh ca so kinh doanh thuc phdm Thdm dinh co so kinh doanh djeh vu an uong: b 8 Bi6u phi nay thay th4 cho bilu phi ban hanh kem theo Thong tu s6 279/2016/TT- BTC ngay 14 thang 11 nam 2016 cua Bp truang BO Tai chinh. -- 7 of 8 -- s ' 700.000 dong/ldn/ca sa - Phuc vu duai 200 sudt an 1.000.000 dong/ldn/ca s& - Phuc vu tu 200 sudt an tra len Thdm dfnh ca sd sdn xudt thuc phdm (trit co sd sdn xudt thuc phdm bdo ve site khoe) _______ _________ Doi vdi ca sd sdn xudt nho le dupe cap gidy chimg nhdn ca sd dii dieu kien an todn thuc phdm ___________ Doi vdi ca sd sdn xudt khde dupe cap gidy chung nhdn ca sd dit dieu kien an todn thuc phdm ^ 500. 000 dong/ldn/ca sd 2.500.000 dong/ldn/ca sd Thdm dfnh ca sd sdn xudt thuc phdm bdo ve sue khde theo hudng dan thuc hdnh sdn xudt tot (GMP) 22.500.000 dong/ldn/ca sd d * X 9 9 Thdm dinh dieu kien ca sd kiem nghi$m, to chuc chung nhdn hpp quy, ca quan kiem tra nhd nude ve thuc phdm nhdp khdu: 2 28.500.000 dong/ lan/dan vi s Ddnh gid Ian ddu, ddnh gid md rpng 20.500.000 dong/ Idn/dan vi b Ddnh gid lai Phi thdm d\nh ngi dung kick ban phim, chuang trinh trin bang, dia, phdn mem, tren ede vat ligu khde vd tdi ligu trong qudng cdo thuc phim, phu gia thuc phim, chit ho tra chi biin thuoc link vucyte 1.100.000 dong/ldn/sdn phdm IV 30.000 dong/ Idn/ngudi Phi thim dinh xdc nhdn kien thuc an todn thuc phim V -- 8 of 8 --