CHNH PH ___________ S: 67/2011/N-CP

CNG HO X HI CH NGHA VIT NAM c lp - T do - Hnh phc _____________________________ H Ni, ngy 08 thng 08 nm 2011

NGH NH Quy nh chi tit v hng dn thi hnh mt s iu ca Lut thu bo v mi trng __________ CHNH PH Cn c Lut T chc Chnh ph ngy 25 thng 12 nm 2001; Cn c Lut Thu bo v mi trng ngy 15 thng 11 nm 2010; Xt ngh ca B trng B Ti chnh, NGH NH: Chng I NHNG QUY NH CHUNG iu 1. Phm vi iu chnh Ngh nh ny quy nh v i tng chu thu, cn c tnh thu, khai thu, tnh thu, np thu v hon thu bo v mi trng. iu 2. i tng chu thu i tng chu thu thc hin theo quy nh ti iu 3 ca Lut Thu bo v mi trng. 1. i vi xng, du, m nhn quy nh ti Khon 1 iu 3 ca Lut Thu bo v mi trng l cc loi xng, du, m nhn gc ho thch. i vi nhin liu hn hp cha nhin liu sinh hc v xng, du, m nhn gc ho thch, ch tnh thu thu bo v mi trng i vi phn xng, du, m nhn gc ho thch. 2. i vi dung dch hydro-chloro-fluoro-carbon (k hiu l HCFC) quy nh ti khon 3 iu 3 ca Lut Thu bo v mi trng l loi gas dng lm mi cht s dng trong thit b lnh v trong cng nghip bn dn. 3. i vi ti ni lng thuc din chu thu (ti nha) quy nh ti Khon 4 iu 3 ca Lut Thu bo v mi trng 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 B Ti nguyn v Mi trng. 4. i vi 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, quy nh ti Khon 5, 6, 7 v Khon 8 iu 3 Lut Thu bo v mi trng: Chi tit thc hin theo quy nh ti Ngh quyt s 1269/2011/UBTVQH12 ngy 14 thng 7 nm 2011 ca U ban Thng v Quc hi v biu thu bo v mi trng. Chng II CN C TNH THU

iu 3. S lng hng ho tnh thu S lng hng ho tnh thu c thc hin theo quy nh ti iu 6 Lut Thu bo v mi trng. Trng hp nhin liu hn hp cha xng, du, m nhn gc ho thch v nhin liu sinh hc th s lng hng ho tnh thu ch tnh cho s lng xng, du, m nhn gc ho thch trong nhin liu hn hp. iu 4. Mc thu Mc thu c th i vi tng hng ho chu thu thc hin theo Biu thu bo v mi trng do U ban Thng v Quc hi ban hnh. Chng III KHAI THU, TNH THU, NP THU V HON THU iu 5. Khai thu, tnh thu v np thu Khai thu, tnh thu v np thu thc hin theo quy nh ti iu 10 Lut Thu bo v mi trng v php lut v qun l thu. 1. i vi hng ho sn xut bn ra, trao i, tiu dng ni b, tng cho thc hin khai thu, tnh thu v np thu theo thng. i vi hng ho nhp khu, hng ho nhp khu u thc thc hin khai thu, tnh thu v np thu theo tng ln pht sinh. 2. Khai thu, tnh thu v np thu bo v mi trng i vi xng, du, m nhn: Cc cng ty kinh doanh xng du u mi thc hin khai, np thu bo v mi trng v ngn sch nh nc i vi lng xng du xut, bn (bao gm c 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; tr bn cho cng ty kinh doanh xng du u mi khc) ti a phng ni k khai, np thu gi tr gia tng. B Ti chnh quy nh cng ty u mi k khai np thu bo v mi trng i vi xng du. 3. Khai thu, tnh thu v np thu bo v mi trng i vi than thc hin theo nguyn tc: Than tiu th ni a phi khai, np thu bo v mi trng; than xut khu khng thuc i tng chu thu bo v mi trng. B Ti chnh ch tr, phi hp vi B Cng Thng hng dn c th quy nh ti Khon ny. 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. iu 6. Hon thu Hon thu bo v mi trng c thc hin theo quy nh ti iu 11 Lut Thu bo v mi trng. i vi xng du, quy nh ti Khon 2 iu 11 Lut Thu bo v mi trng, ngi np thu c hon s thu bo v mi trng np tng ng lng xng du cung ng. Ngi np thu chu trch nhim trc php lut v tnh chnh xc v s liu k khai hon thu. Trnh t, th tc k khai, hon thu c thc hin theo quy nh php lut v qun l thu v php lut v hi quan. Chng IV IU KHON THI HNH iu 7. Hiu lc v hng dn thi hnh 1. Ngh nh ny c hiu lc thi hnh k t ngy 01 thng 01 nm 2012. 2. Quy nh v thu ph xng, du ti Ngh nh s 78/2000/N-CP ngy 26 thng 12 nm 2000 ca Chnh ph v ph xng du v Quyt nh s 03/2009/Q-TTg ngy 09

thng 01 nm 2009 ca Th tng Chnh ph v iu chnh mc thu ph xng, du ht hiu lc thi hnh k t ngy Ngh nh ny c hiu lc thi hnh. 3. B Ti chnh hng dn thi hnh Ngh nh ny. iu 8. Trch nhim thi hnh Cc B trng, Th trng c quan ngang B, Th trng c quan thuc Chnh ph, Ch tch U ban nhn dn cc tnh, thnh ph trc thuc Trung ng chu trch nhim thi hnh Quyt nh ny./. Ni nhn:
- Ban B th Trung ng ng; - Th tng, cc Ph Th tng Chnh ph; - Cc B, c quan ngang B, c quan thuc CP; - VP BCTW v phng, chng tham nhng; - HND, UBND cc tnh, TP trc thuc TW; - Vn phng Trung ng v cc Ban ca ng; - Vn phng Ch tch nc; - Hi ng Dn tc v cc U ban ca Quc hi; - Vn phng Quc hi; - To n nhn dn ti cao; - Vin Kim st nhn dn ti cao; - Kim ton Nh nc; - U ban Gim st ti chnh Quc gia; - Ngn hng Chnh sch X hi; - Ngn hng Pht trin Vit Nam; - UBTW Mt trn T quc Vit Nam; - C quan Trung ng ca cc on th; - VPCP: BTCN, cc PCN, Cng TTT, cc V, Cc, n v trc thuc, Cng bo; - Lu: Vn th, KTTH (5b).

TM. CHNH PH TH TNG

Nguyn Tn Dng