Luật quản lý thuế năm 2007: Phần 1

BQ TAl cHiNH<br /> <br /> ~<br /> <br /> ?<br /> <br /> ,<br /> <br /> ~<br /> <br /> LUAl<br /> QUAN LY lHUE<br /> •<br /> (Thl!c hi~n tit ngay Ol/O7/2(07)<br /> <br /> NHA XUAT BAN LAO DQNG -<br /> <br /> Hi! NQi - 2007<br /> <br /> xl>.. HOI<br /> <br /> ~ 'l:;<br /> <br /> :,",<br /> <br /> "<br /> <br /> ',;<br /> <br /> ::"~~",,'<br /> <br /> or;<br /> <br /> \'<br /> <br /> ~<br /> <br /> .' .~~;;~-0'.~!-'tf ~;?',.,:~<br /> <br /> \<br /> <br /> Mil so:<br /> <br /> 2<br /> <br /> 5-221<br /> 24-11<br /> <br /> 1.lU~T QUAN LY THUfB<br /> <br /> Trang<br /> <br /> Lu~tquan Iy thue<br /> 5<br /> <br /> Chuang I<br /> <br /> NhUng quy dinh chung<br /> <br /> Chuang II<br /> <br /> £lang ky lhue<br /> <br /> 21<br /> <br /> Chuang III<br /> <br /> Khai lhue, tfnh lhue<br /> <br /> 26<br /> <br /> Chuang IV<br /> <br /> An dinh lhue<br /> <br /> 32<br /> <br /> Chuang V<br /> <br /> N(ip lhue<br /> <br /> 37<br /> <br /> Triich nhi~m hoan lhanh nghia v\J n(ip<br /> <br /> 44<br /> <br /> Chuang VI<br /> <br /> lhue<br /> Chuang VII<br /> <br /> Thu l\Jc hoan lhue<br /> <br /> Chuang VIII Thu l\Jc mien lhue, giam lhue; xoii nq<br /> lien lhue, lien phiill<br /> <br /> 47<br /> 50<br /> <br /> M\Jc 1<br /> <br /> Thu l\Jc mien lhue, giam lhue<br /> <br /> 50<br /> <br /> M\Jc 2<br /> <br /> Xoii nq lien lhue, lien phiill<br /> <br /> 53<br /> <br /> Chuang IX<br /> <br /> Thong lin ve nguoj n(ip lhue<br /> <br /> 55<br /> <br /> Chuang X<br /> <br /> KiE'lmIra lhue, lhanh Ira lhue<br /> <br /> 59<br /> <br /> M\Jc 1<br /> <br /> Quy dinh chung ve kiE'lm Ira lhue,<br /> lhanh Ira lhue<br /> <br /> 59<br /> <br /> M\Jc 2<br /> <br /> KiE'lmIra lhue<br /> <br /> 61<br /> <br /> M\Jc 3<br /> <br /> Thanh Ira lhue<br /> <br /> 67<br /> <br /> 3<br /> <br /> M\Jc4<br /> <br /> Ch110ng<br /> XI<br /> <br /> Bi~n phap ap d\Jng trong thanh tra<br /> thue doi voi tnJong hc;lPco dau hi~u<br /> tron thue, gian I~nthue<br /> <br /> 73<br /> <br /> Cl1Bngche thi h~lnhquyet dinh hanh 78<br /> chfnhthue<br /> <br /> Chl10ngXII Xl! Iy vi ph~mphaplu~tv~ thue<br /> <br /> 89<br /> <br /> Chl10ngXIII Khieun~i.to cao, khdi ki~n<br /> <br /> 100<br /> <br /> Chl10ngXIV f)i~u khoanthi hanh<br /> <br /> 102<br /> <br /> 4<br /> <br /> CONG HoA xA HOI CHU NGHTA VI~TNAM<br /> <br /> QUOCHQI<br /> Lu~l so: 78/2006/QH11<br /> <br /> DQc I~p • TI! do • H1lmh phOc<br /> <br /> QUOCHQI<br /> NUOC CQNG HoA<br /> <br /> xA HQI<br /> <br /> CHU NGHiA VI~T NAM<br /> <br /> KHOA XI, KY HOP THO 10<br /> <br /> (Til ngay 17 thiing 10 Mn ngay 29 thiing 11 nam 2006)<br /> <br /> LUAl<br /> QUANLtlHUE<br /> Can eu vao Bien phap nude Cqng hoa xii hqi<br /> ehu nghia Vi~t Nam nam 1992 dii dur;Jeslta d6i, b6<br /> sungtheo Nghi quyflt so 51 /2001 /QH10 ngay 25<br /> thang 12 nam 2001 eua Quae hqi khoa X, ky h9P<br /> thu 10;<br /> Lu~t nay quy dinh v€ quan lj thue:<br /> Chudng I<br /> NHUNG QUY D!NH CHUNG<br /> <br /> Di~u 1. Ph~m vi digu chinh<br /> Lu~t nay quy dinh vi~c qui'l.ll ly cac lo~i thue,<br /> cac khoan thu khac thuQc ngan sach nha mtoc do<br /> cd quan quan ly thue quan ly thu theo quy dinh<br /> cila phap lu~t.<br /> 5<br /> <br />