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B TI CHNH

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CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc
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S: 152/2011/TT-BTC

H Ni, ngy 11 thng 11 nm 2011

THNG T Hng dn thi hnh Ngh nh s 67/2011/N-CP ngy 08 thng 8 nm 2011 ca Chnh ph quy nh chi tit v hng dn thi hnh mt s iu ca Lut thu Bo v mi trng
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Cn c Lut thu Bo v mi trng s 57/2010/QH12 ngy 15 thng 11 nm 2010; Cn c Lut Qun l thu s 78/2006/QH11 ngy 29/11/2006 v cc Ngh nh ca Chnh ph qui nh chi tit thi hnh Lut Qun l thu; Cn c Ngh quyt s 1269/2011/NQ-UBTVQH12 ngy 14 thng 7 nm 2011 ca U ban thng v Quc hi v biu thu bo v mi trng; Cn c Ngh nh s 67/2011/N-CP ngy 08 thng 08 nm 2011 ca Chnh ph quy nh chi tit v hng dn thi hnh mt s iu ca Lut thu Bo v mi trng; Cn c Ngh nh s 118/2008/N-CP ngy 27 thng 11 nm 2008 ca Chnh ph quy nh chc nng, quyn hn, nhim v v c cu t chc ca B Ti chnh; B Ti chnh hng dn thc hin nh sau: Chng I
PHM VI P DNG

iu 1. i tng chu thu i tng chu thu quy nh ti iu 3 ca Lut thu Bo v mi trng v iu 2 Ngh nh s 67/2011/N-CP ngy 08/08/2011 ca Chnh ph c hng dn c th nh sau: 1. Xng, du, m nhn, bao gm:

1.1. Xng, tr etanol; 1.2. Nhin liu bay; 1.3. Du diezel; 1.4. Du ha; 1.5. Du mazut; 1.6. Du nhn; 1.7. M nhn. Xng, du, m nhn quy nh ti khon ny l cc loi xng, du, m nhn (sau y gi chung l xng du) gc ho thch xut bn ti Vit Nam, khng bao gm ch phm sinh hc (nh etanol, du thc phm, m ng vt...). i vi nhin liu hn hp cha nhin liu sinh hc v xng du gc ho thch th ch tnh thu thu bo v mi trng i vi phn xng du gc ho thch. 2. Than bao gm: 2.1. Than nu; 2.2. Than an-tra-xt (antraxit); 2.3. Than m; 2.4. Than khc. 3. Dung dch hydro-chloro-fluoro-carbon (HCFC) l nhm cht gy suy gim tng dn dng lm mi cht lnh s dng trong thit b lm lnh v trong cng nghip bn dn, c sn xut trong nc, nhp khu ring hoc cha trong cc thit b in lnh nhp khu. 4. Ti ni lng thuc din chu thu (ti nha xp) l loi ti, bao b nha mng lm t mng nha n HDPE (high density polyethylene resin), LDPE (Low density polyethylen) hoc LLDPE (Linear low density polyethylen resin), tr bao b ng gi sn hng ho v ti ni lng p ng tiu ch thn thin vi mi trng theo quy nh ca php lut v bo v mi trng v hng dn ca B Ti nguyn v Mi trng. 5. Thuc dit c thuc loi hn ch s dng. 6. Thuc tr mi thuc loi hn ch s dng. 7. Thuc bo qun lm sn thuc loi hn ch s dng. 8. Thuc kh trng kho thuc loi hn ch s dng. Chi tit cc loi thuc dit c thuc loi hn ch s dng, thuc tr mi thuc loi hn ch s dng, thuc bo qun lm sn thuc loi hn ch s dng, thuc kh trng kho thuc loi hn ch s dng c xc nh theo quy nh ti

Ngh quyt s 1269/2011/NQ-UBTVQH12 ngy 14 thng 7 nm 2011 ca U ban thng v Quc hi v biu thu bo v mi trng. iu 2. i tng khng chu thu 1. Hng ho khng quy nh ti iu 3 Lut thu Bo v mi trng v hng dn ti iu 2 Ngh nh s 67/2011/N-CP, iu 1 Thng t ny thuc i tng khng chu thu bo v mi trng. 2. Hng ho quy nh ti iu 3 Lut thu bo v mi trng v hng dn ti iu 2 Ngh nh s 67/2011/N-CP, iu 1 Thng t ny khng chu thu trong cc trng hp sau: 2.1. Hng ho c vn chuyn t nc xut khu n nc nhp khu qua ca khu Vit Nam (qu cnh hoc chuyn khu qua ca khu bin gii, gm c trng hp a vo kho ngoi quan) nhng khng lm th tc nhp khu vo Vit Nam v khng lm th tc xut khu ra khi Vit Nam. 2.2. Hng ho qu cnh qua ca khu, bin gii Vit Nam trn c s Hip nh k kt gia Chnh ph Vit Nam v Chnh ph nc ngoi hoc gia c quan, ngi i din c Chnh ph Vit Nam v Chnh ph nc ngoi u quyn theo quy nh ca php lut. 2.3. Hng ha tm nhp khu, ti xut khu trong thi hn theo quy nh ca php lut. 2.4. Hng ha xut khu ra nc ngoi do c s sn xut (bao gm c gia cng) trc tip xut khu hoc y thc cho c s kinh doanh xut khu xut khu, tr trng hp t chc, h gia nh, c nhn mua hng ha thuc i tng chu thu bo v mi trng xut khu. Cn c vo h s hi quan ca hng ho, c quan hi quan ni lm th tc hi quan xc nh hng ho thuc i tng khng chu thu bo v mi trng quy nh ti khon ny. iu 3. Ngi np thu 1. Ngi np thu bo v mi trng l t chc, h gia nh, c nhn sn xut, nhp khu hng ha thuc i tng chu thu quy nh ti iu 1 ca Thng t ny. 2. Ngi np thu bo v mi trng trong mt s trng hp c th c quy nh nh sau: 2.1. Ngi nhn u thc nhp khu hng ho l ngi np thu bo v mi trng, khng phn bit hnh thc nhn u thc nhp khu v xut giao tr hng cho ngi u thc hay nhn u thc nhp khu. 2.2. T chc, h gia nh v c nhn sn xut, nhn gia cng ng thi nhn u thc bn hng ho vo th trng Vit Nam l ngi np thu bo v
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mi trng. Trng hp t chc, h gia nh, c nhn nhn gia cng nhng khng nhn u thc bn hng th t chc, h gia nh, c nhn giao gia cng l ngi np thu bo v mi trng khi xut, bn hng ho ti Vit Nam. 2.3. Trng hp t chc, h gia nh, c nhn lm u mi thu mua than khai thc nh, l m khng xut trnh c chng t chng minh hng ha c np thu bo v mi trng th t chc, h gia nh, c nhn lm u mi thu mua l ngi np thu. Chng II CN C V PHNG PHP TNH THU iu 4. Phng php tnh thu Thu bo v mi trng phi np c tnh theo cng thc sau: S lng n v hng ho tnh thu Mc thu tuyt i trn mt n v hng ho

Thu bo v mi trng phi np

iu 5. Cn c tnh thu Cn c tnh thu bo v mi trng l s lng hng ha tnh thu v mc thu tuyt i 1. S lng hng ha tnh thu c quy nh nh sau: 1.1. i vi hng ha sn xut trong nc, s lng hng ha tnh thu l s lng hng ha sn xut bn ra, trao i, tiu dng ni b, tng cho, khuyn mi, qung co. 1.2. i vi hng ha nhp khu, s lng hng ha tnh thu l s lng hng ha nhp khu. i vi trng hp s lng hng ho chu thu bo v mi trng xut, bn v nhp khu tnh bng n v o lng khc n v quy nh tnh thu ti biu mc thu Bo v mi trng do U ban thng v Quc hi ban hnh th phi qui i ra n v o lng quy nh ti biu mc thu Bo v mi trng tnh thu. 1.3. i vi hng ho l nhin liu hn hp cha xng, du, m nhn gc ho thch v nhin liu sinh hc th s lng hng ho tnh thu trong k l s lng xng, du, m nhn gc ho thch c trong s lng nhin liu hn hp nhp khu hoc sn xut bn ra, trao i, tng cho, a vo tiu dng ni b

c quy i ra n v o lng quy nh tnh thu ca hng ho tng ng. Cch xc nh nh sau: T l phn trm (%) xng, du, m nhn gc ho thch c trong nhin liu hn hp

S lng xng, du, m nhn gc ho thch tnh thu

S lng nhin liu hn hp = nhp khu, sn xut bn ra, tiu dng, trao i, tng cho

Cn c tiu chun k thut ch bin nhin liu hn hp c c quan c thm quyn ph duyt (k c trng hp c thay i t l phn trm (%) xng, du, m nhn gc ho thch c trong nhin liu hn hp), ngi np thu t tnh ton, k khai, np thu bo v mi trng i vi s lng xng, du, m nhn gc ho thch; ng thi c trch nhim thng bo vi c quan thu v t l phn trm (%) xng, du, m nhn c gc ho thch cha trong nhin liu hn hp v np cng vi t khai thu ca thng tip theo thng bt u c bn (hoc c thay i t l) nhin liu hn hp. 2. Mc thu tuyt i lm cn c tnh thu bo v mi trng i vi tng loi hng ho l mc thu c quy nh ti Biu mc thu bo v mi trng ban hnh km theo Ngh quyt s 1269/2011/NQ-UBTVQH12 ngy 14 thng 7 nm 2011 ca U ban thng v Quc hi. Chng III KHAI THU, NP THU V HON THU iu 6. Thi im tnh thu 1. i vi hng ha sn xut bn ra, trao i, tng cho, khuyn mi, qung co, thi im tnh thu l thi im chuyn giao quyn s hu hoc quyn s dng hng ha. 2. i vi hng ha sn xut a vo tiu dng ni b, thi im tnh thu l thi im a hng ha vo s dng. 3. i vi hng ha nhp khu, thi im tnh thu l thi im ng k t khai hi quan, tr xng du nhp khu bn quy nh ti khon 4 iu ny. 4. i vi xng, du sn xut hoc nhp khu bn, thi im tnh thu l thi im doanh nghip u mi kinh doanh xng, du bn ra. iu 7. Khai thu, np thu. 1. Vic khai thu, np thu c thc hin theo quy nh ca Lut thu bo v mi trng, Lut Qun l thu v cc vn bn hng dn thi hnh Lut Qun l thu c th nh sau:

1.1. H s khai thu bo v mi trng l t khai theo mu s 01/TBVMT ban hnh km theo Thng t ny v cc ti liu lin quan n vic khai thu, tnh thu. i vi hng ho xut khu, nhp khu, qu cnh, tm nhp-ti xut khu th h s hi quan ca hng ho c s dng lm h s khai thu bo v mi trung. T chc, c nhn sn xut kinh doanh hng ho t chu trch nhim v vic k khai thu bo v mi trng. Trng hp pht hin khai sai, gian ln, trn thu th phi b x l theo quy nh ca php lut v qun l thu. 1.2. a im np h s khai thu: a) i vi hng ho sn xut trong nc (tr than tiu th ni a ca Tp on cng nghip than-Khong sn Vit Nam v sn xut kinh doanh xng du), ngi np thu bo v mi trng thc hin np h s khai thu bo v mi trng vi c quan thu qun l trc tip. Trng hp ngi np thu c c s sn xut hng ho chu thu bo v mi trng ti tnh, thnh ph trc thuc trung ng khc vi tr s chnh th np h s khai thu bo v mi trng vi c quan thu qun l trc tip ti a phng ni c c s sn xut hng ho chu thu bo v mi trng. b) i vi hng ho nhp khu (tr trng hp xng du nhp khu bn), ngi np thu np h s khai thu vi c quan hi quan ni lm th tc hi quan. 1.3. Khai thu bo v mi trng: a) i vi hng ho sn xut bn ra, trao i, tiu dng ni b, tng cho, khuyn mi, qung co thc hin khai thu, tnh thu v np thu theo thng theo quy nh ca Lut qun l thu v cc vn bn hng dn thi hnh. Trng hp trong thng khng pht sinh thu bo v mi trng phi np th ngi np thu vn k khai v np t khai cho c quan qun l thu theo di. b) i vi hng ha nhp khu, hng ho nhp khu u thc thuc din chu thu bo v mi trng th ngi np thu thc hin khai thu, tnh thu v np thu theo tng ln pht sinh (tr trng hp xng du nhp khu bn). Vic khai thu, tnh thu, np thu bo v mi trung i vi hng ho nhp khu c thc hin cng thi im vi vic khai thu v np thu nhp khu, tr mt hng xng du nhp khu c thc hin theo quy nh ti khon 2 iu 7 Thng t ny. Thi hn np thu bo v mi trng trong trng hp ny l thi hn np thu nhp khu theo quy nh ti Lut Qun l thu v cc vn bn hng dn thi hnh.

2. K khai, np thu bo v mi trng trong mt s trng hp c th c thc hin nh sau: 2.1. T chc, c nhn sn xut, kinh doanh nhp khu ti nilng v nhp khu thit b in lnh c cha HCFC cn c tiu chun cht lng hng ho sn xut, nhp khu v cc ti liu h s lin quan k khai v np thu bo v mi trng theo quy nh. 2.2. i vi xng du: Cc cng ty kinh doanh xng du u mi thc hin ng k, k khai, np thu bo v mi trng vo ngn sch nh nc ti c quan thu a phng ni k khai, np thu gi tr gi tng, c th: - Cc cng ty kinh doanh xng du u mi trc tip nhp khu, sn xut, ch bin xng du (gi chung l cc n v u mi) thc hin k khai, np thu ti a phng ni cc n v u mi ng tr s chnh i vi lng xng du do cc n v ny trc tip xut, bn bao gm xut tiu dng ni b, xut trao i sn phm hng ho khc, xut tr hng nhp khu u thc, bn cho t chc, c nhn khc ngoi h thng ca n v u mi (k c cc doanh nghip m n v u mi c c phn t 50% tr xung); tr lng xng du xut bn v nhp khu u thc cho cng ty kinh doanh xng du u mi khc. - Cc n v thnh vin hch ton c lp trc thuc n v u mi; cc Chi nhnh trc thuc n v u mi; cc Cng ty c phn do n v u mi nm c phn chi phi (trn 50% c phn) hoc cc Chi nhnh trc thuc cc n v thnh vin, cc Chi nhnh trc thuc cc Cng ty c phn nu trn (gi chung l cc n v thnh vin) thc hin k khai, np thu ti a phng ni cc n v thnh vin ng tr s chnh i vi lng xng du do cc n v thnh vin xut, bn cho t chc, c nhn khc ngoi h thng. - T chc khc trc tip nhp khu, sn xut, ch bin xng du thc hin k khai, np thu ti c quan thu a phng ni k khai, np thu gi tr gia tng khi xut, bn xng du. - i vi cc trng hp xng du dng lm nguyn liu pha ch xng sinh hc m cha k khai np thu bo v mi trng th khi xut bn xng sinh hc n v bn xng sinh hc phi k khai np thu bo v mi trng theo quy nh. 2.3. i vi than khai thc v tiu th ni a: 2.3.1. i vi than do Tp on cng nghip Than- Khong sn Vit Nam (Vinacomin) qun l v giao cho cc n v thnh vin khai thc, ch bin v tiu th vic k khai v np thu bo v mi trng thc hin nh sau: a) Hng thng cc Cng ty lm u mi tiu th than ca Vinacomin thc hin phn b s thu bo v mi trng phi np cho cc a phng ni c than khai thc tng ng vi sn lng than thu mua ca cc Cng ty sn xut

khai thc than ti a phng v lp Biu tnh thu bo v mi trng theo mu ph lc s 02/TBVMT ban hnh km theo Thng t ny. S thu bo v mi trng phn b cho cc a phng ni khai thc than c xc nh cn c trn t l phn trm (%) than tiu th ni a trong tng s than bn ra v s lng than khai thc ti a phng bn cho cng ty u mi tiu th than ca Vinacomin, c xc nh theo cng thc sau: T l (%) Sn lng than tiu th ni a trong k = Tng s than tiu th trong k Sn lng than tiu th ni a trong k

S thu bo v mi trng phi = np cho a phng c than khai thc trong k

T l (%) than tiu x th ni a trong k

Sn lng than Mc thu tuyt mua ca cc x i trn 1 tn n v ti a than tiu th phng ni c than khai thc trong k

b) Cng ty u mi tiu th than k khai v np thu bo v mi trng cho ton b s thu bo v mi trng pht sinh i vi than khai thc v tiu th ni a theo mu t khai s 01/TBVMT v ph lc s 02/TBVMT ban hnh km theo Thng t ny vi c quan thu qun l trc tip cng ty u mi, ng thi gi 1 bn ph lc s 02/TBVMT cho c quan thu qun l cng ty khai thc. c) Cn c s thu bo v mi trng c tnh np cho tng a phng trn ph lc s 02/TBVMT trong k tnh thu, cng ty u mi tiu th than lp chng t np thu bo v mi trng cho a phng ni ng tr s chnh (nu c pht sinh s thu phi np) v cc a phng ni c than khai thc. Trn chng t np thu phi ghi r np vo ti khon thu ngn sch nh nc ti Kho bc Nh nc ng cp vi c quan thu ni cng ty u mi ng k khai thu v c quan thu a phng ni c cng ty khai thc than. Kho bc Nh nc ni Cng ty u mi tiu th than ng tr s chnh chuyn tin v chng t thu ngn sch nh nc cho Kho bc Nh nc lin quan hch ton thu ngn sch nh nc phn thu ca cng ty khai thc than. 2.3.2. Cc c s sn xut, kinh doanh than khc (gm c trng hp tiu dng ni b) thc hin k khai, np thu bo v mi trng ti c quan thu a phng ni khai thc.

2.3.4. Trng hp ngi np thu l t chc, h gia nh, c nhn lm u mi thu mua than khai thc nh l th thc hin k khai thu bo v mi trng vi c quan thu trc tip qun l ngi np thu. 3. i vi than nhp khu: ngi np thu k khai theo quy nh ti tit b im 1.3 khon 1 iu ny. Trng hp nhp khu than nguyn khai c hm lng than antraxt th ngi np thu phi k khai ring lng than antraxit nhp khu np thu bo v mi trng theo mc quy nh i vi than antraxit. Nu khi lng thc t than antraxit nhp khu khc vi k khai khi nhp khu th ngi np thu phi k khai b sung, iu chnh. 4. Thu bo v mi trng ch phi np mt ln i vi hng ho sn xut hoc nhp khu. Trng hp hng ho xut khu np thu bo v mi trng nhng phi nhp khu tr li Vit Nam th khng phi np thu bo v mi trng khi nhp khu. i vi cc t chc, c nhn mua hng ho c np thu bo v mi trng v sn xut, kinh doanh th thu bo v mi trung ca hng mua c hch ton vo gi vn hng ho hoc gi thnh sn phm sn xut. i vi cc t chc, c nhn bn hng ho chu thu bo v mi trng th gi tnh thu gi tr gia tng l gi bao gm thu bo v mi trng. iu 8. Hon thu Ngi np thu bo v mi trng c hon thu bo v mi trng np trong mt s trng hp sau: 1. Hng ha nhp khu cn lu kho, lu bi ti ca khu v ang chu s gim st ca c quan Hi quan c ti xut khu ra nc ngoi. 2. Hng ha nhp khu giao, bn cho nc ngoi thng qua i l ti Vit Nam; xng, du bn cho phng tin vn ti ca hng nc ngoi trn tuyn ng qua cng Vit Nam hoc phng tin vn ti ca Vit Nam trn tuyn ng vn ti quc t theo quy nh ca php lut. 3. Hng ha tm nhp khu ti xut khu theo phng thc kinh doanh hng tm nhp, ti xut c hon li s thu bo v mi trng np tng ng vi s hng ti xut khu. 4. Hng nhp khu do ngi nhp khu ti xut khu (k c trng hp tr li hng) ra nc ngoi c hon li s thu bo v mi trng np i vi s hng ti xut ra nc ngoi. 5. Hng tm nhp khu tham gia hi ch, trin lm, gii thiu sn phm c hon li s thu bo v mi trung np tng ng vi s hng ho khi ti xut khu ra nc ngoi. Vic hon thu bo v mi trng theo quy nh ti iu ny ch thc hin i vi hng ha thc t xut khu. Th tc, h s, trnh t, thm quyn gii quyt hon thu bo v mi trng i vi hng xut khu c thc hin

theo quy nh nh i vi vic gii quyt hon thu nhp khu theo quy nh ca php lut v thu xut khu, thu nhp khu. Chng IV T CHC THC HIN iu 9. Phn b s thu ngn sch nh nc Vic phn b ngn sch nh nc i vi khon thu t thu bo v mi trng thc hin theo quy nh ca c quan nh nc c thm quyn. iu 10. Hiu lc thi hnh 1. Thng t ny c hiu lc thi hnh t ngy 01/01/2012. Bi b Thng t s 06/2001/TT-BTC ngy 17 thng 1 nm 2001 ca B Ti Chnh hng dn thc hin ngh nh s 78/2000/N-CP ngy 26/12/2000 ca Chnh ph v ph xng du, Thng t s 63/2001/TT-BTC ngy 09/08/2001, Thng t s 70/2002/TT-BTC ngy 19/8/2002 hng dn b sung, sa i Thng t s 06/2001/TT-BTC nu trn v ni dung quy nh v qun l thu v ph xng du ti Thng t s 28/2011/TT-BTC ngy 28/02/2011 ca B Ti chnh. 2. Cc t chc, c nhn sn xut, kinh doanh xng du khng phi k khai, np thu bo v mi trng i vi lng xng du k khai, np ph xng du t trc ngy 01/01/2012. 3. Quy nh v x l cc hnh vi vi phm v thu bo v mi trng thc hin theo quy nh ca Lut qun l thu v cc vn bn hng dn thi hnh. 4. Cc B, c quan ngang B, c quan thuc Chnh ph, U ban nhn dn cc tnh, thnh ph trc thuc Trung ng, cc t chc, c nhn c lin quan chu trch nhim thi hnh Thng t ny. Trong qu trnh thc hin, nu c vng mc ngh cc t chc, c nhn phn nh kp thi v B Ti chnh c nghin cu, gii quyt./.
Ni nhn:
- Vn phng T ng; - Vn phng Quc hi; - Vn phng Ch tch nc; - Vin Kim st NDTC; - Vn phng BC phng chng tham nhng; - To n NDTC; - Kim ton nh nc; - Cc B, c quan ngang B, c quan thuc Chnh ph; - C quan TW ca cc on th; - HND, UBND cc tnh, TP trc thuc TW; - S Ti chnh, Cc Thu, Kho bc Nh nc, S Ti nguyn v Mi trng cc tnh, TP;

KT. B TRNG TH TRNG

Hong Anh Tun

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- Cng bo; - Cc Kim tra vn bn B T php; - Website Chnh ph; - Website B Ti chnh;
- Lu: VT, TCT (VT,CS).Giang

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