QUC HI S: 45/2009/QH12 CNG HO X HI CH NGHA VIT NAM c lp - T do - Hnh phc H Ni, ngy 25 thng 11 nm 2009

LUT Thu ti nguyn _______ Cn c Hin php nc Cng ho x hi ch ngha Vit Nam nm 1992 c sa i, b sung mt s iu theo Ngh quyt s 51/2001/QH10; Quc hi ban hnh Lut thu ti nguyn. Chng I NHNG QUY NH CHUNG iu 1. Phm vi iu chnh Lut ny quy nh v i tng chu thu, ngi np thu, cn c tnh thu, k khai thu, np thu, min thu, gim thu ti nguyn. iu 2. i tng chu thu 1. Khong sn kim loi. 2. Khong sn khng kim loi. 3. Du th. 4. Kh thin nhin, kh than. 5. Sn phm ca rng t nhin, tr ng vt. 6. Hi sn t nhin, bao gm ng vt v thc vt bin. 7. Nc thin nhin, bao gm nc mt v nc di t. 8. Yn so thin nhin. 9. Ti nguyn khc do U ban thng v Quc hi quy nh. iu 3. Ngi np thu 1. Ngi np thu ti nguyn l t chc, c nhn khai thc ti nguyn thuc i tng chu thu ti nguyn. 2. Ngi np thu ti nguyn trong mt s trng hp c quy nh c th nh sau: a) Doanh nghip khai thc ti nguyn c thnh lp trn c s lin doanh th doanh nghip lin doanh l ngi np thu; b) Bn Vit Nam v bn nc ngoi tham gia hp ng hp tc kinh doanh khai thc ti nguyn th trch nhim np thu ca cc bn phi c xc nh c th trong hp ng hp tc kinh doanh; c) T chc, c nhn khai thc ti nguyn nh, l bn cho t chc, c nhn lm u mi thu mua v t chc, c nhn lm u mi thu mua cam kt chp thun bng vn bn v vic k khai, np thu thay cho t chc, c nhn khai thc th t chc, c nhn lm u mi thu mua l ngi np thu. Chng II CN C TNH THU iu 4. Cn c tnh thu Cn c tnh thu ti nguyn l sn lng ti nguyn tnh thu, gi tnh thu v thu sut

iu 5. Sn lng ti nguyn tnh thu 1. i vi ti nguyn khai thc xc nh c s lng, trng lng hoc khi lng th sn lng ti nguyn tnh thu l s lng, trng lng hoc khi lng ca ti nguyn thc t khai thc trong k tnh thu. 2. i vi ti nguyn khai thc cha xc nh c s lng, trng lng hoc khi lng thc t khai thc do cha nhiu cht, tp cht khc nhau th sn lng ti nguyn tnh thu c xc nh theo s lng, trng lng hoc khi lng ca tng cht thu c sau khi sng tuyn, phn loi. 3. i vi ti nguyn khai thc khng bn m a vo sn xut sn phm khc nu khng trc tip xc nh c s lng, trng lng hoc khi lng thc t khai thc th sn lng ti nguyn tnh thu c xc nh cn c vo sn lng sn phm sn xut trong k tnh thu v nh mc s dng ti nguyn tnh trn mt n v sn phm. 4. i vi nc thin nhin dng cho sn xut thu in th sn lng ti nguyn tnh thu l sn lng in ca c s sn xut thu in bn cho bn mua in theo hp ng mua bn in hoc sn lng in giao nhn trong trng hp khng c hp ng mua bn in c xc nh theo h thng o m t tiu chun o lng cht lng Vit Nam, c xc nhn ca bn mua, bn bn hoc bn giao, bn nhn. 5. i vi nc khong thin nhin, nc nng thin nhin, nc thin nhin dng cho mc ch cng nghip th sn lng ti nguyn tnh thu c xc nh bng mt khi (m3) hoc lt (I) theo h thng o m t tiu chun o lng cht lng Vit Nam. 6. i vi ti nguyn c khai thc th cng, phn tn hoc khai thc lu ng, khng thng xuyn, sn lng ti nguyn khai thc d kin trong mt nm c gi tr di 200.000.000 ng th thc hin khon sn lng ti nguyn khai thc theo ma v hoc nh k tnh thu. C quan thu phi hp vi c quan c lin quan a phng xc nh sn lng ti nguyn khai thc c khon tnh thu. Chnh ph quy nh chi tit iu ny. iu 6. Gi tnh thu 1. Gi tnh thu ti nguyn l gi bn n v sn phm ti nguyn ca t chc, c nhn khai thc cha bao gm thu gi tr gia tng. 2. Trng hp ti nguyn cha xc nh c gi bn th gi tnh thu ti nguyn c xc nh theo mt trong nhng cn c sau: a) Gi bn thc t trn th trng khu vc ca n v sn phm ti nguyn cng loi nhng khng thp hn gi tnh thu do U ban nhn dn tnh, thnh ph trc thuc Trung ng (sau y gi chung l U ban nhn dn cp tnh) quy nh; b) Trng hp ti nguyn khai thc c cha nhiu cht khc nhau th gi tnh thu xc nh theo gi bn n v ca tng cht v hm lng ca tng cht trong ti nguyn khai thc nhng khng thp hn gi tnh thu do U ban nhn dn cp tnh quy nh. 3. Gi tnh thu ti nguyn trong mt s trng hp c quy nh c th nh sau: a) i vi nc thin nhin dng cho sn xut thy in l gi bn in thng phm bnh qun; b) i vi g l gi bn ti bi giao; trng hp cha xc nh c gi bn ti bi giao th gi tnh thu c xc nh cn c vo gi tnh thu do U ban nhn dn cp tnh quy nh; c) i vi ti nguyn khai thc khng tiu th trong nc m xut khu l gi xut khu; d) i vi du th, kh thin nhin, kh than l gi bn ti im giao nhn. im giao nhn l im c tho thun trong hp ng du m du th, kh thin nhin, kh than c chuyn giao quyn s hu cho cc bn tham gia hp ng du kh. 4. U ban nhn dn cp tnh quy nh c th gi tnh thu i vi ti nguyn cha xc nh c gi bn n v sn phm ti nguyn, tr du th, kh thin nhin, kh than v nc thin nhin dng cho sn xut thy in.

Chnh ph quy nh chi tit iu ny. iu 7. Thu sut 1. Biu khung thu sut thu ti nguyn c quy nh nh sau: S th t I 1 2 3 4 5 6 7 8 9 II 1 2 3 4 5 6 7 8 9 10 11 Nhm, loi ti nguyn Khong sn kim loi St, mng-gan (mangan) Ti-tan (titan) Vng t him Bch kim, bc, thic Vn-ph-ram (wolfram), ng-ti-moan (antimoan) Ch, km, nhm, b-xit (bouxite), ng, ni-ken (niken) 7-20 7-20 9-25 12-25 7-25 7-25 7-25 Thu sut (%)

C-ban (coban), m-lip-en (molipden), thu ngn, ma-nh (magie), va-na- 7-25 i (vanadi) Khong sn kim loi khc Khong sn khng kim loi t khai thc san lp, xy dng cng trnh , tr nung vi v sn xut xi mng; si; ct, tr ct lm thy tinh t lm gch G-ra-nt (granite), st chu la -l-mt (dolomite), quc-zt (quartzite) Cao lanh, mi-ca (mica), thch anh k thut, ct lm thy tinh Pi-rt (pirite), pht-pho-rt (phosphorite), nung vi v sn xut xi mng A-pa-tt (apatit), sc-png-tin (secpentin) Than an-tra-xt (antraxit) hm l Than an-tra-xt (antraxit) l thin Than nu, than m 3-10 5-15 5-15 7-20 7-20 7-15 5-15 3-10 4-20 6-20 6-20 5-25

12 13 14 15 16

Than khc Kim cng, ru-bi (rubi), sa-phia (sapphire) E-m-rt (emerald), a-lch-xan--rt (alexandrite), mu en

4-20 16-30 16-30

Adt, r--lt (rodolite), py-rp (pyrope), b-rin (berin), s-pi-nen (spinen), 12-25 t-paz (topaz) Thch anh tinh th mu tm xanh, vng lc, da cam; c-ri--lt (cryolite); - 12-25 pan (pan) qu mu trng, la; phen-s-pht (fenspat); birusa; n-phrt (nefrite) Khong sn khng kim loi khc Du th Kh thin nhin, kh than Sn phm ca rng t nhin G nhm I G nhm II G nhm III, IV G nhm V, VI, VII, VIII v cc loi g khc Cnh, ngn, gc, r Ci Tre, trc, na, mai, giang, tranh, vu, l Trm hng, k nam Hi, qu, sa nhn, tho qu Sn phm khc ca rng t nhin Hi sn t nhin Ngc trai, bo ng, hi sm Hi sn t nhin khc Nc thin nhin Nc khong thin nhin, nc nng thin nhin, nc thin nhin tinh 8-10 6-10 1-5 25-35 20-30 15-20 10-15 10-20 1-5 10-15 25-30 10-15 5-15 4-25 6-40 1-30

17 III IV V 1 2 3 4 5 6 7 8 9 10 VI 1 2 VII 1

lc ng chai, ng hp 2 3 3.1 3.2 VIII IX Nc thin nhin dng cho sn xut thy in Nc thin nhin dng cho sn xut, kinh doanh, tr nc quy nh ti im 1 v im 2 Nhm ny Nc mt Nc di t Yn so thin nhin Ti nguyn khc 1-3 3-8 10-20 1-20 2-5

2. Thu sut c th i vi du th, kh thin nhin, kh than c xc nh ly tin tng phn theo sn lng du th, kh thin nhin, kh than khai thc bnh qun mi ngy. 3. Cn c vo quy nh ti khon 1 v khon 2 iu ny, U ban thng v Quc hi quy nh mc thu sut c th i vi tng loi ti nguyn trong tng thi k bo m cc nguyn tc sau: a) Ph hp vi danh mc nhm, loi ti nguyn v trong phm vi khung thu sut do Quc hi quy nh; b) Gp phn qun l nh nc i vi ti nguyn; bo v, khai thc, s dng hp l, tit kim v hiu qu ngun ti nguyn; c) Gp phn bo m ngun thu ngn sch nh nc v bnh n th trng. Chng III K KHAI, NP THU , MIN, GIM THU iu 8. K khai, np thu Ngi np thu ti nguyn thc hin ng k, k khai, tnh v np thu theo quy nh ca php lut v qun l thu. iu 9. Min, gim thu 1. Ngi np thu ti nguyn gp thin tai, ho hon, tai nn bt ng gy tn tht n ti nguyn k khai, np thu th c xt min, gim thu phi np cho s ti nguyn b tn tht; trng hp np thu th c hon tr s thu np hoc tr vo s thu ti nguyn phi np ca k sau. 2. Min thu i vi hi sn t nhin. 3. Min thu i vi cnh, ngn, ci, tre, trc, na, mai, giang, tranh, vu, l do c nhn c php khai thc phc v sinh hot. 4. Min thu i vi nc thin nhin dng cho sn xut thu in ca h gia nh, c nhn t sn xut phc v sinh hot. 5. Min thu i vi nc thin nhin dng cho nng nghip, lm nghip, ng nghip, dim nghip; nc thin nhin do h gia nh, c nhn khai thc phc v sinh hot. 6. Min thu i vi t khai thc v s dng ti ch trn din tch t c giao, c thu; t khai thc san lp, xy dng cng trnh an ninh, qun s, iu. 7. Trng hp khc c min, gim thu do U ban thng v Quc hi quy nh. Chng IV IU KHON THI HNH

iu 10. Hiu lc thi hnh 1. Lut ny c hiu lc thi hnh t ngy 01 thng 7 nm 2010. 2. Cc vn bn quy phm php lut sau y ht hiu lc thi hnh k t ngy Lut ny c hiu lc: a) Php lnh thu ti nguyn s 05/1998/PL-UBTVQH10; b) Php lnh sa i, b sung iu 6 Php lnh thu ti nguyn s 07/2008/PL-UBTVQH12. 3. i vi d n u t hoc hp ng du kh c k kt trc ngy 01 thng 7 nm 2010 m trong Giy php u t, Giy chng nhn u t hoc hp ng du kh c quy nh v thu ti nguyn th thc hin theo quy nh ti Giy php u t, Giy chng nhn u t hoc hp ng du kh k kt. Trng hp u i v thu ti nguyn quy nh ti Giy php u t, Giy chng nhn u t hoc hp ng du kh thp hn u i v thu ti nguyn quy nh ti Lut ny th p dng u i v thu theo quy nh ca Lut ny cho thi gian cn li. iu 11. Quy nh chi tit v hng dn thi hnh Chnh ph quy nh chi tit, hng dn thi hnh cc iu, khon c giao trong Lut; hng dn nhng ni dung cn thit khc ca Lut ny p ng yu cu qun l nh nc. Lut ny c Quc hi nc Cng ho x hi ch ngha Vit Nam kho XII, k hp th 6 thng qua ngy 25 thng 11 nm 2009./.

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