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Lu?t Thu? xu?t kh?u, Thu? nh?p kh?u ng?y 14/6/2005;Cn c? Ngh? quy?t s? 295/2007/NQ-UBTVQH12 ng?y 28/9/2007 c?a ?y ban Th??ng v? Qu?c h?i v? vi?c ban h?nh Bi?u thu? xu?t kh?u theo danh m?c nh?m h?ng ch?u thu? v? khung thu? su?t ?i v?i t?ng nh?m h?ng, Bi?u thu? nh?p kh?u ?u ?i theo danh m?c nh?m h?ng ch?u thu? v? khung thu? su?t ?u ?i ?i v?i t?ng nh?m h?ng;Cn c? Ngh? ?nh s? 87/2010/N-CP ng?y 13/8/2010 c?a Ch?nh ph? quy ?nh chi ti?t thi h?nh m?t s? i?u c?a Lu?t Thu? xu?t kh?u, Thu? nh?p kh?u;Cn c? Ngh? ?nh s? 83/2014/N-CP ng?y 03/9/2014 c?a Ch?nh ph? v? kinh doanh xng d?u;Cn c? Ngh? ?nh s? 215/2013/N-CP ng?y 23/12/2013 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Cn c? Quy?t ?nh s? 53/2012/Q-TTg ng?y 22/11/2012 c?a Th? t??ng Ch?nh ph? v? vi?c ban h?nh l? tr?nh ?p d?ng t? l? ph?i tr?n nhi?n li?u sinh h?c v?i nhi?n li?u truy?n th?ng;Cn c? Th?ng b?o s? 481/TB-VPCP ng?y 31/12/2014 c?a Vn ph?ng Ch?nh ph? th?ng b?o k?t lu?n c?a Ph? Th? t??ng Ho?ng Trung H?i t?i cu?c h?p v? c? ch? gi? nhi?n li?u sinh h?c (xng E5);Theo ? ngh? c?a V? tr??ng V? Ch?nh s?ch Thu?,B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? s?a ?i, b? sung m?t h?ng v? m?c thu? su?t thu? nh?p kh?u ?u ?i ?i v?i m?t s? m?t h?ng xng, d?u thu?c nh?m 27.10 t?i Bi?u thu? nh?p kh?u ?u ?i.i?u 1. S?a ?i m?c thu? su?t thu? nh?p kh?u ?u ?i ?i v?i m?t s? m?t h?ng xng, d?u thu?c nh?m 27.10S?a ?i m?c thu? su?t thu? nh?p kh?u ?u ?i ?i v?i m?t s? m?t h?ng xng, d?u thu?c nh?m 27.10 t?i Bi?u thu? nh?p kh?u ?u ?i k?m theo Th?ng t? s? 03/2015/TT-BTC ng?y 6/01/2015 c?a B? tr??ng B? T?i ch?nh th?nh m?c thu? su?t thu? nh?p kh?u ?u ?i m?i quy ?nh t?i Danh m?c thu? su?t thu? nh?p kh?u ?u ?i ban h?nh k?m theo Th?ng t? n?y.i?u 2: S?a ?i, b? sung m?c thu? su?t thu? nh?p kh?u ?u ?i ?i v?i m?t h?ng xng sinh h?c v? diezen sinh h?c t?i Ch??ng 981. S?a ?i, b? sung m?c thu? su?t thu? nh?p kh?u ?u ?i ?i v?i m?t s? nh?m m?t h?ng xng sinh h?c v? d?u diezel sinh h?c t?i Ch??ng 98 thu?c Bi?u thu? nh?p kh?u ?u ?i ban h?nh k?m theo Th?ng t? s? 164/2013/TT-BTC ng?y 15/11/2013 c?a B? tr??ng B? T?i ch?nh th?nh m?c thu? su?t m?i quy ?nh t?i Danh m?c thu? su?t thu? nh?p kh?u ?u ?i ban h?nh k?m theo Th?ng t? n?y.2. B? sung i?m 1.38 v?o kho?n 1 Ch? gi?i Ch??ng thu?c m?c I nh? sau: 1.38. Nh?m 98.38  xng sinh h?c (E5, E10); d?u diezel sinh h?c (B5, B10) .i?u 3. Hi?u l?c thi h?nh1. Th?ng t? n?y c? hi?u l?c thi h?nh k? t? ng?y 14/04/2015.2. Th?ng t? n?y thay th? Th?ng t? s? 03/2015/TT-BTC ng?y 06/01/2015 c?a B? tr??ng B? T?i ch?nh s?a ?i m?c thu? su?t thu? nh?p kh?u ?u ?i ?i v?i m?t s? m?t h?ng xng, d?u thu?c nh?m 27.10 t?i Bi?u thu? nh?p kh?u ?u ?i.3. B?i b? c?ng vn s? 17728/BTC-CST ng?y 04/12/2014 c?a B? T?i ch?nh v? vi?c c?c m?c thu? su?t thu? nh?p kh?u ?u ?i m?t h?ng xng, d?u t??ng ?ng v?i gi? m?t h?ng xng, d?u tr?n th? tr??ng th? gi?i; c?ng vn s? 16661/BTC-CST ng?y 29/11/2012 c?a B? T?i ch?nh v? vi?c c?c m?c thu? su?t thu? nh?p kh?u ?u ?i m?t h?ng xng m?y bay, nhi?n li?u bay t??ng ?ng v?i gi? m?t h?ng xng m?y bay, nhi?n li?u bay tr?n th? tr??ng th? gi?i.??N?i nh?n: - Th? t??ng v? c?c Ph? Th? t??ng Ch?nh ph?; - Vn ph?ng TW v? c?c Ban c?a ?ng; - Vn ph?ng Qu?c h?i; - Vn ph?ng T?ng B? th?; - Vn ph?ng Ch? t?ch n??c; - Vi?n ki?m s?t NDTC, T?a ?n NDTC; - Ki?m to?n Nh? n??c; - C?c B?, c? quan ngang B?, c? quan thu?c CP; - UBND t?nh, th?nh ph? tr?c thu?c TW; - VP BC T? v? ph?ng, ch?ng tham nhing; - Ph?ng Th??ng m?i v? c?ng nghi?p Vi?t Nam; - C?c Ki?m tra vn b?n (B? T? ph?p); - C?c ?n v? thu?c v? tr?c thu?c B? T?i ch?nh; - C?c H?i quan t?nh, th?nh ph?; - C?ng b?o; - Website Ch?nh ph? v? Website B? T?i ch?nh; - L?u: VT, V? CST (PXNK).KT. B? TR??NG TH? TR??NG Vi Th? Mai*,????6 : < > N P t v ? ? Z\xz&(@B?? jl????RTLNPR,.??RTbd?????######,#?&?&?'???????????????????????????????????????????????????????????񹯢?h ?5?CJ\?mHsHh ?CJmHsHh ?5?6?\?]?mHsHh ?5?6?CJ\?]?mHsHh ?6?]?mHsHh ?mHsH h ?5?\?h ?h ?5?\?mHsH@,???8 ??p?g $$Ifa$?kd$$If??????????????????0??? ,"????????????????????????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p????? $$Ifa$8 : > P v ? \z(B?l??T?????????????????x]??x$?xa$??x_kd?$$If?0??? ,"????????????????????????????????? t??6?????????????????????????????????????2?2? l4?a?p?????TN.?T??###?'(????????????$?$If]?a$$If?x$If??x]??x ?'?'?'?'?'(222222?2?2\3^3l3n34464D4F4b4d4v4x4~4?4?4?47B:D:F:l:n:p:t:?:?:?:?:?:?:?:?:D;F;J;N;b;d;?;?;?;?;?;?;f<h<l<p<?<?<?<?<?<?<?<?< ="=?????????????????????????????????????????????h ?5?6?\?]? h ?5?\?h ?6?]?mHsHh ?mHsHUh ?5?\?mHsHh ?h ?CJmHsHh ?CJH*mHsHG?DANH M?CTHU? SU?T THU? NH?P KH?U ?U ?I ?I V?I M?T S? M?T H?NG THU?C NH?M 27.10 (Ban h?nh k?m theo Th?ng t? s? 48/2015/TT-BTC ng?y 13/04/2015 c?a B? tr??ng B? T?i ch?nh)M?c I. Thu? su?t thu? nh?p kh?u ?u ?i ?p d?ng ?i v?i 97 Ch??ng theo Danh m?c h?ng ho? nh?p kh?u Vi?t NamM? h?ngM? t? h?ng ho?Thu? su?t(%)27.10D?u c? ngu?n g?c t? d?u m? v? c?c lo?i d?u thu ??c t? c?c kho?ng bi-tum, tr? d?u th?; c?c ch? ph?m ch?a ??c chi ti?t ho?c ghi ? n?i kh?c, c? ch?a h?m l??ng t? 70% tr? l?n l? d?u c? ngu?n g?c t? d?u m? ho?c c?c lo?i d?u thu ??c t? c?c kho?ng bi-tum, nh?ng lo?i d?u n?y l? th?nh ph?n c? b?n c?a c?c ch? ph?m ?; d?u th?i.??- D?u c? ngu?n g?c t? d?u m? v? c?c lo?i d?u thu ??c t? c?c kho?ng bi-tum (tr? d?u th?) v? c?c ch? ph?m ch?a ??c chi ti?t ho?c ghi ? n?i kh?c, c? ch?a h?m l??ng t? 70% tr? l?n l? d?u c? ngu?n g?c t? d?u m? ho?c c?c lo?i d?u thu ??c t? c?c kho?ng bi-tum, nh?ng lo?i d?u n?y l? th?nh ph?n c? b?n c?a c?c ch? ph?m ?, tr? nhi?n li?u sinh h?c v? tr? d?u th?i:?2710.12- - D?u nh? v? c?c ch? ph?m:??- - - Xng ?ng c?:?2710.12.11- - - - RON 97 v? cao h?n, c? pha ch?202710.12.12- - - - RON 97 v? cao h?n, kh?ng pha ch?202710.12.13- - - - RON 90 v? cao h?n, nh?ng d??i RON 97 c? pha ch?202710.12.14- - - - RON 90 v? cao h?n, nh?ng d??i RON 97 kh?ng pha ch?202710.12.15- - - - Lo?i kh?c, c? pha ch?202710.12.16- - - - Lo?i kh?c, kh?ng pha ch?202710.12.20- - - Xng m?y bay, tr? lo?i s? d?ng l?m nhi?n li?u m?y bay ph?n l?c102710.12.30- - - Tetrapropylen202710.12.40- - - Dung m?i tr?ng (white spirit)202710.12.50- - - Dung m?i c? h?m l??ng c?u t? th?m th?p d??i 1% t?nh theo tr?ng l??ng202710.12.60- - - Dung m?i nh? kh?c202710.12.70- - - Naphtha, reformate v? c?c ch? ph?m kh?c ? pha ch? xng ?ng c?202710.12.80- - - Alpha olefin kh?c202710.12.90- - - Lo?i kh?c202710.19- - Lo?i kh?c:?2710.19.20- - - D?u th? ? t?ch ph?n nh?52710.19.30- - - Nguy?n li?u ? s?n xu?t than en5?- - - D?u v? m? b?i tr?n:?2710.19.41- - - - D?u kho?ng ? tinh ch? ? s?n xu?t d?u b?i tr?n52710.19.42- - - - D?u b?i tr?n cho ?ng c? m?y bay52710.19.43- - - - D?u b?i tr?n kh?c52710.19.44- - - - M? b?i tr?n52710.19.50- - - D?u d?ng trong b? h?m thu? l?c (d?u phanh)32710.19.60- - - D?u bi?n th? v? d?u d?ng cho b? ph?n ng?t m?ch5?- - - Nhi?n li?u diesel; c?c lo?i d?u nhi?n li?u:?2710.19.71- - - - Nhi?n li?u diesel cho ? t?202710.19.72- - - - Nhi?n li?u diesel kh?c202710.19.79- - - - D?u nhi?n li?u252710.19.81- - - Nhi?n li?u ?ng c? m?y bay (nhi?n li?u ph?n l?c) c? ? ch?p ch?y t? 23o C tr? l?n102710.19.82- - - Nhi?n li?u ?ng c? m?y bay (nhi?n li?u ph?n l?c) c? ? ch?p ch?y d??i 23o C102710.19.83- - - C?c kerosine kh?c202710.19.89- - - D?u trung kh?c v? c?c ch? ph?m152710.19.90- - - Lo?i kh?c32710.20.00- D?u m? v? c?c lo?i d?u thu ??c t? c?c kho?ng bi-tum (tr? d?u th?) v? c?c ch? ph?m ch?a ??c chi ti?t ho?c ghi ? n?i kh?c, c? ch?a t? 70% tr?ng l??ng tr? l?n l? d?u m? ho?c c?c lo?i d?u thu ??c t? c?c kho?ng bi-tum, nh?ng lo?i d?u n?y l? th?nh ph?n c? b?n c?a c?c ch? ph?m ?, c? ch?a d?u diesel sinh h?c, tr? d?u th?i5?- D?u th?i:?2710.91.00- - C? ch?a biphenyl ? polyclo h?a (PCBs), terphenyl ? polyclo h?a (PCTs) ho?c biphenyl ? polybrom h?a (PBBs)202710.99.00- - Lo?i kh?c20?M?c IICh??ng 98 - Quy ?nh m? h?ng v? m?c thu? su?t thu? nh?p kh?u ?u ?i ri?ng ?i v?i m?t s? nh?m m?t h?ng, m?t h?ngM? h?ngM? t? h?ng ho?M? h?ng t??ng ?ng t?i m?c I ph? l?c IIThu? su?t(%)98380000Xng sinh h?c (E5, E10)271027101220140020D?u diezel sinh h?c (B5, B10)2710200020???(222^3n364F4d4x4?4yunnnneeZe $?x$Ifa$ $$Ifa$$?xa$?x?kd?$$If??????????????????0?? ,"x???????????????? ???????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p????? ?4?4?477a[[R $$Ifa$$If?kd?$$If??????????????????F??u?#?4?]?????????? t??0???????????????????????????????????6?? ???? ?????????? ???? ???2?2? 4?a?p???????777?9?9???y $$Ifa$$Ifwkd$$If?F??u?#?4?????]?????????????????? t??6?? ????????????? ?????????? ???? ???2?2? 4?a?p????????9?9:<:@:???y $$Ifa$$Ifwkd?$$If?F??u?#?4?????]?????????????????? t??6?? ????????????? ?????????? ???? ???2?2? 4?a?p???????@:B:F:n:r:???y $$Ifa$$Ifwkd?$$If?F??u?#?4?????]?????????????????? t??6?? ????????????? ?????????? ???? ???2?2? 4?a?p???????r:t:?:?:?:???y $$Ifa$$Ifwkd?$$If?F??u?#?4?????]?????????????????? 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