data.jsonl

{"Sentence": "\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh\n\nLu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n."}
{"Sentence": "\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf\n\n1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y ph\u00e1t sinh trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.\n\n2. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:\n\na) C\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean t\u00ednh trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c t\u00ednh theo 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam;\n\nb) C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u00f3 n\u01a1i \u1edf \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f3 nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 th\u1eddi h\u1ea1n.\n\n3. C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y."}
{"Sentence": "\u0110i\u1ec1u 3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf\n\nThu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n g\u1ed3m c\u00e1c lo\u1ea1i thu nh\u1eadp sau \u0111\u00e2y, tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y:\n\n1. Thu nh\u1eadp t\u1eeb kinh doanh, bao g\u1ed3m:\n\na) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;\n\nb) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\n\n2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, bao g\u1ed3m:\n\na) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng;\n\nb) C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng, ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh, ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh, ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c \u1edf n\u01a1i l\u00e0m vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m, ph\u1ee5 c\u1ea5p thu h\u00fat, ph\u1ee5 c\u1ea5p khu v\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng, c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c do B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3, tr\u1ee3 c\u1ea5p gi\u1ea3i quy\u1ebft t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i;\n\nc) Ti\u1ec1n th\u00f9 lao d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c;\n\nd) Ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb tham gia hi\u1ec7p h\u1ed9i kinh doanh, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ban ki\u1ec3m so\u00e1t, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c;\n\n\u0111) C\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n;\n\ne) Ti\u1ec1n th\u01b0\u1edfng, tr\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc phong t\u1eb7ng, ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c gia, gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c t\u1ebf, ti\u1ec1n th\u01b0\u1edfng v\u1ec1 c\u1ea3i ti\u1ebfn k\u1ef9 thu\u1eadt, s\u00e1ng ch\u1ebf, ph\u00e1t minh \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn, ti\u1ec1n th\u01b0\u1edfng v\u1ec1 vi\u1ec7c ph\u00e1t hi\u1ec7n, khai b\u00e1o h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.\n\n3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m:\n\na) Ti\u1ec1n l\u00e3i cho vay;\n\nb) L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n;\n\nc) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c, tr\u1eeb thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.\n\n4. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, bao g\u1ed3m:\n\na) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf;\n\nb) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n;\n\nc) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.\n\n5. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, bao g\u1ed3m:\n\na) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t;\n\nb) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng nh\u00e0 \u1edf;\n\nc) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc;\n\nd) C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.\n\n6. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, bao g\u1ed3m:\n\na) Tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1;\n\nb) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i;\n\nc) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c, casino;\n\nd) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c tr\u00f2 ch\u01a1i, cu\u1ed9c thi c\u00f3 th\u01b0\u1edfng v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c tr\u00fang th\u01b0\u1edfng kh\u00e1c.\n\n7. Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, bao g\u1ed3m:\n\na) Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7;\n\nb) Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.\n\n8. Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.\n\n9. Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.\n\n10. Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.\n\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y."}
{"Sentence": "\u0110i\u1ec1u 4. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\n1. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec1; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.\n2. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edfv\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edfc\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t.\n3. Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t.\n4 Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb,\nm\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.\n5. Thu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua \u01a1s ch\u1ebf th\u00f4ng th\u01b0\u1eddng.\n6. Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t.\n7. Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i \u1ed5t ch\u1ee9c t\u00edn d\u1ee5ng, l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.\n8. Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i.\n9. Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m trong g\u1eddi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\n10. Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3; ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n chi tr\u1ea3 h\u00e0ng th\u00e1ng.\n1. Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed1ng, bao g\u1ed3m:\na) H\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;\nb) H\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc theo ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 khuy\u1ebfn h\u1ecdc c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.\n12. Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng, kho\u1ea3n b\u1ed3i th\u01b0\u1eddng nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\n13. Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb qu\u1ef9 t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n\ncho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn.\n14. Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n,\nnh\u00e2n \u0111\u1ea1o d\u01b0\u1edbi h\u00ecnh th\u1ee9c ch\u00ednh ph\u1ee7 v\u00e0 phi ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.\n15. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.\n16. Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u v\u00e0 c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n xa b\u1edd."}
{"Sentence": "\u0110i\u1ec1u 5. Gi\u1ea3m thu\u1ebf\n\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u00f2a ho\u1ea1i, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p."}
{"Sentence": "\u0110i\u1ec1u 6. Quy \u0111\u1ed5i thu nh\u1eadp ch\u1ecbu thu\u1ebf ra \u0110\u1ed3ng Vi\u1ec7t Nam\n1 Thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.\n2 Thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng b\u1eb1ng ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00f3 ho\u1eb7c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp."}
{"Sentence": "\u0110i\u1ec1u 7. K\u1ef3 t\u00ednh thu\u1ebf\n1 K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:\na) K\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh; thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng;\nb) K\u1ef3 t\u00ednh thu\u00ea theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp \u00e1p d\u1ee5ng \u0111\u1ed5i v\u1edbi thu nh\u1eadp t\u1eeb\n\u0111\u00e2u t\u1eeb v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u00ean nh\u01b0\u1ee3ng v\u1ed1n, tr\u1eeb thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n; thu nh\u1eadp t\u1eeb chuy\u00ean nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng; thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n; thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i; thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf; thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng;\nc) K\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c theo n\u0103m \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.\n2. K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf."}
{"Sentence": "\u0110i\u1ec1u 8. Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf\n1. Vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf, ho\u00e0n thu\u1ebf, x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\n2. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf t:ong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:\na) S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edbln h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;\nb) C\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf;\nc) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n."}
{"Sentence": "\u0110i\u1ec1u 9. \u00c1p d\u1ee5ng \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c \u1ebft\nTr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3."}
{"Sentence": "\u0110i\u1ec1u 10. Thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh\n1. C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh.\n2. Doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.\nTr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u1ec1v qu\u1ea3n l\u00fd thu\u1ebf.\n3. Thu\u1ebf su\u1ea5t:\na) Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: 0,5%;\nb) D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 2%.\nRi\u00eang ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p: 5%;\nc) S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 1,5%;\nd) Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 1%."}
{"Sentence": "\u0110i\u1ec1u 11. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:\n1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 t\u00ednh thu\u1ebf.\n2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp."}
{"Sentence": "\u0110i\u1ec1u 12. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n:\n1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 t\u1ed5ng s\u1ed1 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 t\u00ednh thu\u1ebf.\n2 .Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp."}
{"Sentence": "\u0110i\u1ec1u 13. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n:\n1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p \u00fdl li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.\n\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n.\n2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u00e0n th\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y."}
{"Sentence": "\n\u0110i\u1ec1u 14. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n 31\n1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n.\n.2 Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.\n3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u \u1ef1lc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt."}
{"Sentence": "\u0110i\u1ec1u 15. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng\n1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n tr\u00fang th\u01b0\u1edfng.\n2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 th\u1eddi \u0111i\u1ec3m \u1ed5t ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf."}
{"Sentence": "\u0110i\u1ec1u 16. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb b\u1ea3n quy\u1ec1n\n1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb b\u1ea3n quy\u1ec1n l\u00e0 ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c khi chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng.\n2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb b\u1ea3n quy\u1ec1n l\u00e0 th\u1eddi \u0111i\u1ec3m \u1ed5t ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf."}
{"Sentence": "\u0110i\u1ec1u 17. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i:\n1. Thu nh\u1eadp ch\u1ecbu thu\u00ea t\u1eeb nh\u01b0\u1ee3ng quy\u00ean th\u01b0\u01a1ng m\u1ea1i l\u00e0 ph\u00e2n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 \u0111\u1ed3i t\u01b0\u1ee3ng n\u1ed9p thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng h\u1ee3p \u0111\u00f4ng nh\u01b0\u1ee3ng quy\u00ean\nth\u01b0\u01a1ng m\u1ea1i.\n.2 Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf."}
{"Sentence": "\u0110i\u1ec1u 18. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng\n1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n ph\u00e1t sinh.\n2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:\na) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf;\nb) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng l\u00e0 th\u1eddi \u0111i\u1ec3m \u1ed5t ch\u1ee9c, c\u00e1 nh\u00e2n t\u1eb7ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp."}
{"Sentence": "\u0110i\u1ec1u 19. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh\n1. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. \nGi\u1ea3m tr\u1eeb gia c\u1ea3nh g\u1ed3m hai ph\u1ea7n sau \u0111\u00e2y:\n a) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng/th\u00e1ng (108 tri\u1ec7u dong/nam);\nb) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 36, tri\u1ec7u \u0111\u1ed3ng/th\u00e1ng.\nTr\u01b0\u1eddng h\u1ee3p ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) bi\u1ebfn \u0111\u1ed9ng tr\u00ean 20% so v\u1edbi th\u1eddi \u0111i\u1ec3m Lu\u1eadt c\u00f3 hi\u1ec7u \u1ef1lc thi h\u00e0nh ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh g\u1ea7n nh\u1ea5t th\u00ec Ch\u00ednh ph\u1ee7 tr\u00ecnh y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3 \u0111\u1ec3 \u00e1p d\u1ee5ng cho k\u1ef3\n2. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n theo nguy\u00ean \u1eaftc m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.\n3. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ng\u01b0\u1eddi m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng, bao g\u1ed3m:\na) Con ch\u01b0a th\u00e0nh ni\u00ean; con b\u1ecb t\u00e0n t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng;\nb) C\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh, bao g\u1ed3m con th\u00e0nh ni\u00ean \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p ho\u1eb7c h\u1ecdc ngh\u1ec1; v\u1ee3 ho\u1eb7c ch\u1ed3ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; b\u1ed1, m\u1eb9 \u0111\u00e3 h\u1ebft tu\u1ed5i lao \u0111\u1ed9ng ho\u1eb7c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; nh\u1eefng ng\u01b0\u1eddi kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng.\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c thu nh\u1eadp, k\u00ea khai \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh."}
{"Sentence": "\u0110i\u1ec1u 20. Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o\n1. C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, bao g\u1ed3m:\na) Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o \u1ed5t ch\u1ee9c, c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, ng\u01b0\u1eddi t\u00e0n t\u1eadt, ng\u01b0\u1eddi gi\u00e0 kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a;\nb) Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc.\n2. T\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf v\u00e0 c\u00e1c qu\u1ef9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 1\u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn."}
{"Sentence": "\u0110i\u1ec1u 21. Thu nh\u1eadp t\u00ednh thu\u1ebf\n1. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 v\u00e0 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt n\u00e0y, tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, qu\u1ef9 h\u01b0u tr\u00ed \u1ef1t nguy\u1ec7n, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 20 c\u1ee7a Lu\u1eadt n\u00e0y.\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n \u0111\u00f3ng g\u00f3p qu\u1ef9 h\u01b0u tr\u00ed \u1ef1t nguy\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.\n2. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u00ean nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u00fang th\u01b0\u1edfng, ti\u00ean b\u1ea3n quy\u00ean, nh\u01b0\u1ee3ng quy\u00ean th\u01b0\u01a1ng m\u1ea1i, nh\u1eadn th\u1eeba k\u00ea, qu\u00e0 t\u1eb7ng l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u00ea quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u00eau 12, 13, 14,\n15, 16, 17 v\u00e0 18 c\u1ee7a Lu\u1eadt n\u00e0y."}
{"Sentence": "\u0110i\u1ec1u 22: Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n\n1. Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y.\n2. Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: \n\nB\u1eadc thu\u1ebf\t\"Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf/n\u0103m\n(tri\u1ec7u \u0111\u1ed3ng)\"\t\"Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf/th\u00e1ng\n(tri\u1ec7u \u0111\u1ed3ng)\"\tThu\u1ebf su\u1ea5t (%)\n1\t\u0110\u1ebfn 60\t\u0110\u1ebfn 5\t5\n2\tTr\u00ean 60 \u0111\u1ebfn 120\tTr\u00ean 5 \u0111\u1ebfn 10\t10\n3\tTr\u00ean 120 \u0111\u1ebfn 216\tTr\u00ean 10 \u0111\u1ebfn 18\t15\n4\tTr\u00ean 216 \u0111\u1ebfn 384\tTr\u00ean 18 \u0111\u1ebfn 32\t20\n5\tTr\u00ean 384 \u0111\u1ebfn 624\tTr\u00ean 32 \u0111\u1ebfn 52\t25\n6\tTr\u00ean 624 \u0111\u1ebfn 960\tTr\u00ean 52 \u0111\u1ebfn 80\t30\n7\tTr\u00ean 960\tTr\u00ean 80\t35"}
{"Sentence": "\u0110i\u1ec1u 23. Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n\n\n1. Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 21 c\u1ee7a Lu\u1eadt n\u00e0y.\n2. Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:\n\nThu nh\u1eadp t\u00ednh thu\u1ebf\tThu\u1ebf su\u1ea5t (%)\na) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n\t5\nb) Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i\t5\nc) Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng\t10\nd) Thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng\t10\n\u0111) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y\t20\n\"\nThu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y\"\t0,1\ne) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y\t25\n\"\nThu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y\"\t2"}
{"Sentence": "\u0110i\u1ec1u 24. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\n\n1. Tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:\n\na) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1ea3 cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf;\n\nb) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ecdi kho\u1ea3n thu nh\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\n\n2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu nh\u1eadp v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u01a1n v\u1ecb m\u00ecnh qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\n\n3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y."}
{"Sentence": "\u0110i\u1ec1u 25. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh\n\n1. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.\n\n2. Doanh thu l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ph\u00e1t sinh t\u1eeb vi\u1ec7c cung \u1ee9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 chi ph\u00ed do b\u00ean mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 tr\u1ea3 thay cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3.\n\nTr\u01b0\u1eddng h\u1ee3p tho\u1ea3 thu\u1eadn h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec doanh thu t\u00ednh thu\u1ebf ph\u1ea3i quy \u0111\u1ed5i l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o t\u1eeb vi\u1ec7c cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.\n\n3. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0 sau:\n\na) 1% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ho\u00e1;\n\nb) 5% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5;\n\nc) 2 % \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c."}
{"Sentence": "\u0110i\u1ec1u 26. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\n\n1. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 20%.\n\n2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp."}
{"Sentence": "\u0110i\u1ec1u 27. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n\n\nThu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 5%."}
{"Sentence": "\u0110i\u1ec1u 28. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n\n\nThu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 0,1%, kh\u00f4ng ph\u00e2n bi\u1ec7t vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam hay t\u1ea1i n\u01b0\u1edbc ngo\u00e0i."}
{"Sentence": "\u0110i\u1ec1u 29. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\n\nThu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 2%."}
{"Sentence": "\u0110i\u1ec1u 30. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i\n\n1. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 t\u1ea1i Vi\u1ec7t Nam nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 5%.\n\n2. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 5%."}
{"Sentence": "\u0110i\u1ec1u 31. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng\n\n1. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 10%.\n\n2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng l\u1ea7n tr\u00fang th\u01b0\u1edfng t\u1ea1i Vi\u1ec7t Nam; thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c t\u1ea1i Vi\u1ec7t Nam."}
{"Sentence": "\u0110i\u1ec1u 32. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf\n\n1. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 c\u1ee7a Lu\u1eadt n\u00e0y l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp ho\u1eb7c th\u1eddi \u0111i\u1ec3m xu\u1ea5t ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5.\n\n2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 26, 27, 30 v\u00e0 31 c\u1ee7a Lu\u1eadt n\u00e0y l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ho\u1eb7c th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.\n\n3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28 v\u00e0 \u0110i\u1ec1u 29 c\u1ee7a Lu\u1eadt n\u00e0y l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u l\u1ef1c."}
{"Sentence": "\u0110i\u1ec1u 33. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa\n\n1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1ea3 cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.\n\n2. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf."}
{"Sentence": "\u0110i\u1ec1u 34. Hi\u1ec7u l\u1ef1c thi h\u00e0nh\n\n1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009.\n\n2. B\u00e3i b\u1ecf c\u00e1c v\u0103n b\u1ea3n, quy \u0111\u1ecbnh sau \u0111\u00e2y:\n\na) Ph\u00e1p l\u1ec7nh thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao s\u1ed1 35/2001/PL-UBTVQH10 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ph\u00e1p l\u1ec7nh s\u1ed1 14/2004/PL-UBTVQH11;\n\nb) Lu\u1eadt thu\u1ebf chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ban h\u00e0nh ng\u00e0y 22 th\u00e1ng 6 n\u0103m 1994 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 17/1999/QH10;\n\nc) Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p t\u01b0 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 09/2003/QH11;\n\nd) C\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.\n\n3. Nh\u1eefng kho\u1ea3n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i."}
{"Sentence": "\u0110i\u1ec1u 35. H\u01b0\u1edbng d\u1eabn thi h\u00e0nh\n\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt n\u00e0y."}