Professional Documents
Culture Documents
-------S: 02/2014/TT-BTC
THNG T
HNG DN V PH V L PH THUC THM QUYN QUYT NH
CA HI NG NHN DN TNH, THNH PH TRC THUC
TRUNG NG
Cn c Php lnh Ph v l ph s 38/2001/PL-UBTVQH10 ngy 28 thng 8
nm 2001;
Cn c Ngh nh s 57/2002/N-CP ngy 03/6/2002 v Ngh nh s
24/2006/N-CP ngy 06/3/2006 ca Chnh ph sa i, b sung mt s iu ca
Ngh nh s 57/2002/N-CP ngy 03/6/2002 ca Chnh ph quy nh chi tit thi
hnh Php lnh ph v l ph;
Cn c Ngh nh s 88/2009/N-CP ngy 19/10/2009 ca Chnh ph quy
nh vic cp giy chng nhn quyn s dng t, quyn s hu nh v ti sn
khc gn lin vi t;
Cn c Ngh nh s 100/2013/N-CP ngy 03/9/2013 sa i, b sung mt
s iu ca Ngh nh s 11/2010/N-CP ngy 24/02/2010 ca Chnh ph quy
nh v qun l v bo v kt cu h tng giao thng ng b;
Cn c Quyt nh s 72/2013/Q-TTg ngy 26/11/2013 ca Th tng
Chnh ph quy nh c ch, chnh sch ti chnh i vi khu kinh t ca khu;
Cn c Ngh nh s 215/2013/N-CP ngy 23/12/2013 ca Chnh ph quy
nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh;
Theo ngh ca V trng V Chnh sch Thu;
B trng B Ti chnh ban hnh Thng t hng dn v ph v l ph
thuc thm quyn quyt nh ca Hi ng nhn dn tnh, thnh ph trc thuc
Trung ng (sau y gi chung l cp tnh), nh sau:
6. Ph v sinh;
7. Ph trng gi xe p, xe my, t;
8. Ph o c, lp bn a chnh;
9. Ph thm nh cp quyn s dng t;
10. Ph s dng cng c;
11. Ph khai thc v s dng ti liu t ai;
12. Ph th vin (i vi th vin thuc a phng qun l);
13. Ph thm nh cp php s dng vt liu n cng nghip (i vi hot
ng thm nh do c quan a phng thc hin);
14. Ph tham quan danh lam thng cnh, di tch lch s, cng trnh vn ha
(i vi danh lam thng cnh thuc a phng qun l);
15. Ph thm nh bo co nh gi tc ng mi trng (i vi hot ng
thm nh do c quan a phng thc hin);
16. Ph thm nh n, bo co thm d, khai thc, s dng nc di t;
khai thc, s dng nc mt; x nc thi vo ngun nc, cng trnh thy li (i
vi hot ng thm nh do c quan a phng thc hin);
17. Ph thm nh bo co kt qu thm d nh gi tr lng nc di t
(i vi hot ng thm nh do c quan a phng thc hin);
18. Ph thm nh h s, iu kin hnh ngh khoan nc di t (i vi
hot ng thm nh do c quan a phng thc hin);
19. Ph bnh tuyn, cng nhn cy m, cy u dng, vn ging cy lm
nghip, rng ging (i vi hot ng bnh tuyn, cng nhn do c quan a
phng thc hin).
20. Ph s dng ng b (i vi xe m t);
21. Ph u gi (i vi ph do c quan a phng t chc thu);
22. Ph d thi, d tuyn (i vi c s gio dc, o to thuc a phng
qun l);
23. Ph cung cp thng tin v giao dch bo m (i vi giao dch a
phng thc hin);
24. Ph bo v mi trng i vi nc thi sinh hot; i vi cht thi rn;
i vi khai thc khong sn;
25. Ph s dng cc cng trnh kt cu h tng (thu i vi phng tin ra,
vo ca khu), cng trnh dch v v tin ch cng cng khc trong khu kinh t ca
khu.
iu 2. Danh mc cc khon l ph thuc thm quyn ca Hi ng
nhn dn cp tnh
x, phng, qun, huyn...) nhm b p chi ph qun l, phc v vic khai thc v
s dng ti liu t ai ca ngi c nhu cu.
- Mc thu ph ti a khng qu 300.000 ng/h s, ti liu (khng bao gm
chi ph in n, sao chp h s, ti liu).
a.10. Ph th vin
- Ph th vin l khon thu nhm b p cc chi ph cn thit cho hot ng
ca th vin khi cung cp cc dch v phc v bn c vn ti liu ca th vin.
- Mc thu ph: Ty thuc tnh hnh c th, iu kin v phng thc hot
ng, cung cp cc dch v phc v bn c m c mc thu khc nhau cho ph
hp. V nguyn tc, ph th vin bao gm:
+ Ph th mn, th c ti liu, ti a khng qu 40.000 ng/th/nm i
vi bn c l ngi ln.
+ Ph s dng phng c a phng tin, phng c ti liu qu him v cc
phng c c bit khc (nu c), ti a khng qu nm ln mc thu ph th mn,
th c ti liu.
+ Mc thu ph th vin i vi bn c l tr em p dng ti a bng 50%
(nm mi phn trm) mc thu p dng i vi bn c l ngi ln.
+ Gim 50% mc ph th vin i vi cc trng hp sau:
Cc i tng c hng chnh sch u i hng th vn ha quy nh ti
iu 2 Quyt nh s 170/2003/Q-TTg ngy 14/8/2003 ca Th tng Chnh ph
v Chnh sch u i hng th vn ha. Trng hp kh xc nh l i tng
c hng chnh sch u i hng th vn ha quy nh ti iu 2 Quyt nh
s 170/2003/Q-TTg th ch cn c giy xc nhn ca y ban nhn dn x,
phng, th trn ni i tng c tr.
Ngi khuyt tt nng theo quy nh ti khon 2 iu 11 Ngh nh s
28/2012/N-CP ngy 10/4/2012 ca Chnh ph quy nh chi tit v hng dn thi
hnh mt s iu ca Lut Ngi khuyt tt.
Trng hp ngi va thuc din hng chnh sch u i hng th vn
ha va thuc din ngi khuyt tt nng th ch c gim 50% mc ph th vin.
+ Min ph th vin i vi ngi khuyt tt c bit nng theo quy nh ti
khon 1 iu 11 Ngh nh s 28/2012/N-CP ngy 10/4/2012 ca Chnh ph quy
nh chi tit v hng dn thi hnh mt s iu ca Lut ngi khuyt tt.
i vi cc hot ng dch v khc, nh: dch thut, sao chp ti liu, khai
thc s dng mng thng tin th vin trong nc v quc t, lp danh mc ti liu
theo chuyn , cung cp cc sn phm thng tin c x l theo yu cu bn
c, vn chuyn ti liu cho bn c trc tip hoc qua bu in... l gi dch v,
thc hin trn c s tha thun gia th vin v bn c c nhu cu.
a.11. Ph thm nh cp php s dng vt liu n cng nghip
Ngi cao tui theo quy nh ti iu 2 Lut ngi cao tui l cng dn
Vit Nam t 60 tui tr ln.
i vi ngi thuc din hng c hai hoc ba trng hp u i trn th
ch gim 50% ph tham quan danh lam thng cnh, di tch lch s, cng trnh vn
ho.
+ Min ph tham quan danh lam thng cnh, di tch lch s, cng trnh vn
ha i vi ngi khuyt tt c bit nng theo quy nh ti khon 1 iu 11 Ngh
nh s 28/2012/N-CP ngy 10/4/2012 ca Chnh ph quy nh chi tit v hng
dn thi hnh mt s iu ca Lut ngi khuyt tt.
a.13. Ph thm nh bo co nh gi tc ng mi trng
- Ph thm nh bo co nh gi tc ng mi trng l khon thu b
p mt phn hoc ton b chi ph thc hin cng vic thm nh bo co nh gi
tc ng mi trng v thu ph.
- Mc thu: Ty iu kin c th ca tng a phng m quy nh mc thu
cho ph hp vi quy m d n; chuyn ngnh d n hoc mc phc tp ca
cng tc thm nh, vi mc thu ti a khng qu mc thu ti Biu mc thu ban
hnh km theo Thng t ny. Trng hp thm nh li bo co nh gi tc ng
mi trng, mc thu khng qu 50% mc thu p dng i vi bo co nh gi
mi trng chnh thc.
a.14. Ph thm nh n, bo co thm d, khai thc, s dng nc di
t; khai thc, s dng nc mt; x nc thi vo ngun nc, cng trnh thy li
- Ph thm nh n, bo co thm d, khai thc, s dng nc di t;
khai thc, s dng nc mt; x nc thi vo ngun nc, cng trnh thy li l
khon thu b p mt phn hoc ton b chi ph thc hin cng vic thm nh
n, bo co thm d, khai thc, s dng nc di t; khai thc, s dng nc
mt; x nc thi vo ngun nc, cng trnh thy li v thu ph.
- Mc thu: Ty thuc vo iu kin c th ti a phng m quy nh mc
thu cho ph hp, nh:
+ Thm nh n, bo co thm d, khai thc, s dng nc di t:
* i vi n thit k ging c lu lng nc di 200 m 3/ngy m:
Khng qu 400.000 ng/1 n.
* i vi n, bo co thm d c lu lng nc t 200 m 3 n di 500
m3/ngy m: Khng qu 1.100.000 ng/1 n, bo co.
* i vi n, bo co thm d c lu lng nc t 500 m 3 n di
1.000 m3/ngy m: Khng qu 2.600.000 ng/1 n, bo co.
* i vi n thm d c lu lng nc t 1.000 m 3 n di 3.000
m3/ngy m: Khng qu 5.000.000 ng/1 n, bo co.
+ Thm nh n, bo co khai thc, s dng nc mt:
KT. B TRNG
TH TRNG
V Th Mai
50
>50 v 100
>100 v <200
>200 v 500
>500
5,0
6,5
12,0
14,0
17,0
6,9
8,5
15,0
16,0
25,0
7,5
9,5
17,0
18,0
25,0
7,8
9,5
17,0
18,0
24,0
8,1
10,0
18,0
20,0
25,0
8,4
10,5
19,0
20,0
26,0
5,0
6,0
10,8
12,0
15,6