QUYT NH

CA B TRNG B TI CHNH S 103/2004/QBTC

NGY 28 THNG 12 NM 2004 QUY NH CH
THU, NP, QUN L V S DNG PH KIM NGHIM
THUC, MU THUC, NGUYN LIU LM THUC,
M PHM
B TRNG B TI CHNH
Cn c Ngh nh s 77/2003/N-CP ngy 01/7/2003 ca Chnh
ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca
B Ti chnh;
Cn c Ngh nh s 57/2002/N-CP ngy 03/6/2002 ca Chnh
ph quy nh chi tit thi hnh Php lnh ph v l ph;
Cn c Quyt nh s 37/2002/Q-TTg ngy 14/3/2002 ca Th
tng Chnh ph v Chng trnh hnh ng ca Chnh ph thc hin
Ngh quyt s 07-NQ/TW ngy 27/11/2001 ca B Chnh tr v hi
nhp kinh t quc t;
Sau khi c kin ca B Y t (ti Cng vn s 8797/YT-KH-TC
ngy 17/11/2004);
Theo ngh ca V trng V Chnh sch Thu,
QUYT NH:
iu 1. Ban hnh km theo Quyt nh ny Biu mc thu ph
kim nghim thuc, mu thuc, nguyn liu lm thuc, m phm.
iu 2. Cc t chc, c nhn Vit Nam v t chc, c nhn
nc ngoi sn xut, kinh doanh nguyn liu lm thuc, mu thuc,
thuc phng v cha bnh cho nhn dn, m phm, khi c cc
c s kim nghim thuc ngnh y t thc hin kim nghim thuc,
mu thuc, nguyn liu lm thuc, m phm th phi np ph kim
nghim thuc, mu thuc, nguyn liu lm thuc, m phm theo mc
thu quy nh ti Biu mc thu ban hnh km theo Quyt nh ny.

iu 3.
1. C s kim nghim thuc ngnh y t thc hin kim nghim
thuc, mu thuc, nguyn liu lm thuc, m phm c nhim v t
chc thu, np, qun l v s dng ph theo quy nh ti Quyt nh
ny (di y gi chung l c quan thu).
2. Ph kim nghim thuc, mu thuc, nguyn liu lm thuc, m
phm quy nh ti Quyt nh ny l khon thu thuc ngn sch nh
nc, c qun l, s dng nh sau:
a) C quan thu c trch 90% trn tng s tin thu v ph
trang tri chi ph cho vic kim nghim v thu ph theo cc ni dung
chi c th sau:
- Chi tr cc khon tin lng hoc tin cng, cc khon ph cp,
cc khon ng gp theo tin lng, tin cng, tin lm thm gi
theo ch hin hnh;
- Chi ph trc tip phc v cho vic thu ph nh: vn phng phm,
vt t vn phng, in thoi, in, nc, v sinh mi trng (bao gm
c v sinh cng nghip), cng tc ph, cng v ph, hi ngh ph, qun
o, giy, dp, m bo h lao ng cho ngi lao ng... theo tiu
chun, nh mc hin hnh;
- Chi sa cha thng xuyn, sa cha ln, bo tr ti sn, my
mc, thit b phc v trc tip cho cng tc kim nghim v thu ph;
- Chi mua sm vt t, nguyn liu, ho cht, ph tng thay th,
cc thit b qun l phc v trc tip cho cng tc kim nghim v
thu ph;
- Chi thu chuyn gia trong v ngoi nc, hp tc quc t v
thu phng tin, c s vt cht phc v hot ng kim nghim v
thu ph;
- Cc khon chi khc lin quan trc tip n vic kim nghim v
thu ph;
- Trch qu khen thng, qu phc li cho cn b, nhn vin trc
tip thu ph trong n v. Mc trch lp 2 (hai) qu khen thng v
qu phc li, bnh qun mt nm, mt ngi ti a khng qu 3 (ba)
thng lng thc hin nu s thu nm nay cao hn nm trc v
bng 2 (hai) thng lng thc hin nu s thu nm nay thp hn hoc
bng nm trc.
Ton b s tin ph c trch theo t l quy nh trn y, c
quan thu phi cn i vo k hoch ti chnh nm. Qu trnh qun l
phi s dng ng ni dung chi theo ch chi tiu ti chnh hin
hnh v phi c chng t ho n hp php theo quy nh. Quyt
ton nm, nu cha chi ht s tin c trch th c chuyn sang
nm sau tip tc chi theo ch quy nh.

b) Tng s tin ph thc thu c, sau khi tr s tin c trch

theo t l quy nh ti im a, s cn li (10%) c quan thu phi np
vo ngn sch nh nc theo chng, loi, khon, mc, tiu mc
tng ng ca mc lc ngn sch nh nc hin hnh.
c) Hng nm, cn c mc thu ph, ni dung chi quy nh ti Quyt
nh ny v ch chi tiu ti chnh hin hnh, c quan thu ph lp
d ton thu - chi tin ph chi tit theo mc lc ngn sch nh nc
hin hnh, gi c quan ch qun xt duyt, tng hp gi c quan Ti
chnh ng cp c thm quyn ph duyt. C quan thu ph thc hin
quyt ton vic s dng bin lai thu ph; s tin ph thu c; s
li cho n v, s phi np ngn sch, s np v s cn phi np
ngn sch nh nc vi c quan Thu; quyt ton vic s dng s
tin c trch li vi c quan ti chnh ng cp theo ng quy
nh.
iu 4.
1. Quyt nh ny c hiu lc thi hnh sau 15 ngy, k t ngy
ng Cng bo v thay th cc Thng t sau:
a) Thng t s 17-TT/LB ngy 07/3/1995 ca lin b Ti chnh Y
t quy nh ch thu, np qun l v s dng ph kim nghim mu
thuc, nguyn liu lm thuc, trang thit b y t;
b) Thng t s 32/1999/TTLT/BTC-BYT ngy 25/3/1999 ca lin b
Ti chnh Y t hng dn sa i, b sung Thng t s 17 TT/LB
ngy 07/3/1995 v ch thu, np v qun l s dng ph kim
nghim mu thuc, nguyn liu lm thuc v trang thit b y t.
2. Cc vn khc lin quan n vic thu, np, qun l, s dng,
chng t thu ph, cng khai ch thu ph... khng cp ti Quyt
nh ny c thc hin theo hng dn ti Thng t s 63/2002/TTBTC ngy 24/7/2002 ca B Ti chnh hng dn thc hin cc quy
nh php lut v ph v l ph.
3. Nhng quy nh v ph kim nghim thuc, mu thuc, nguyn
liu lm thuc, m phm ban hnh m tri vi Quyt nh ny u
ht hiu lc thi hnh.
4. Trong qu trnh thc hin, nu c vng mc ngh cc c
quan, t chc, c nhn phn nh kp thi v B Ti chnh nghin
cu, hng dn b sung.
B TRNG B TI CHNH
( k)
Trng Ch Trung

BIU MC THU PH KIM NGHIM THUC, MU THUC,

NGUYN LIU LM THUC, M PHM
(Ban hnh km theo Quyt nh s 103/2004/TT-BTC ngy
28/12/2004
ca B trng B Ti chnh)
ST Ch tiu
T

1
2

Kim tra khi giao nhn, lu

mu, ng k v tr li kt
qu
Nhn xt bn ngoi bng cm
quan (mi v, mu sc, hnh
dng, ng gi, nhn)
- Kch thc, cm quan, mi, mu,
mc, mt ca dc liu, ng
dc (tnh cho mi ch tiu)
Th vt l i vi nguyn liu
ban u v cc ch phm
thuc:
- Th tch
- lng cn
- Cn sau khi bay hi
- Soi trong thuc tim
- m, o kch thc tiu phn
bng my m tiu phn
- Soi trong thuc nc
- trong, c, mu sc ca
dung dch (tnh cho mi ch tiu)
Th thuc vin, thuc cm,
thuc bt :
- Chnh lch khi lng thuc bt,
thuc cm, thuc vin (tr vin
nang)
- Chnh lch khi lng thuc vin
nang, thuc tim bt
- Th tnh tan ca thuc, phn tn
ca thuc cm
- o dy, ng knh, mi
mn, cng ca vin, c hon
(tnh cho mi ch tiu)

Mc thu (1000 ng)

Mu gi ti Mu thm
kim
nh tiu
nghim
chun
20

40

20

40

20

40

20
30
200
60

40
60
400
120

200

400

30

60

60

120

30

60

60

120

20

40

20

40

- tan r thuc vin nn, vin

nang
- tan r vin bao tan trong rut
- tan r thuc vin n, thuc
trng, vin t
- mn
- ho tan bng phng php o
quang phi qua x l
- ho tan bng phng php o
quang tnh theo E1%
- ho tan bng phng php o
quang tnh theo chun

40

80

80

160

60

120

40

80

500

1000

300

600

400

800

Tnh thm 20% cho mi

- ho tan ca vin gii phng giai on th theo php
hot cht chm
th ho tan tng
ng
- ho tan bng phng php
500
1000
HPLC trc tip
- ho tan bng phng php
700
1400
HPLC phi qua x l
Tnh bng 150% php
ng u hm lng
th nh lng tng
ng
Thuc m:
- ng u khi lng
60
120
- ng nht
40
80
- o kch thc tiu phn thuc
60
120
m tra mt
- Cc phn t kim loi trong thuc
100
200
m tra mt
nh tnh:
- n gin, mi phn ng
20
40
- Phc tp
100
200
- Phng php quang ph t ngoi
100
200
- Phng php quang ph hng
200
400
ngoi
- Soi bt kp
100
200
- Vi phu
200
400
- Soi bt dc liu
80
160
Tnh bng 50% cc php
- Cc phng php sc k
th nh lng tng
ng
Th tinh khit, th tp cht:
- Mi ion n gin
40
80
- Cht hu c
40
80

10

11

12
13

- Kim loi nng (mi ion), Asen

60
120
khng phi x l
- Kim loi nng (mi ion), Asen
100
200
phi qua x l
- Xc nh aldehyd trong tinh du
100
200
- Tm ng tro nhn to trong
100
200
mt ong
- Tp cht trong dc liu
20
40
- vn nt ca dc liu
40
80
- Xc nh tp cht bng cc Tnh bng cc php th
phng php sc k
nh lng tng ng
- Tm nguyn t c, kim loi nng
trong dc liu v thuc bng
phng php quang ph hp th
600
1600
nguyn t (tnh cho mi nguyn
t)
Xc nh hm lng nc, mt
khi lng do lm kh
- Phng php sy
120
240
- Phng php sy chn khng
180
360
- Phng php Karlfischer
300
600
- Phng php ct dung mi
80
160
Cn tro:
- Tro ton phn
200
400
- Tro sulfat
240
480
- Tro khng tan trong acid
200
400
- Tro tan trong nc
300
600
Cc ch s:
- Ch s acid
140
280
- Ch s x phng ho
180
360
- Ch s Acetyl
200
400
- Ch s khc x
100
200
- Ch s Iod
180
360
- Cht khng x phng ho
200
400
- Ch s Hydroxyl
200
400
- Ch s Peroxyd
100
200
- Ch s trng n
60
120
im chy v im nh git:
- Ca cht bit trc
40
80
- Ca cht cha bit
80
160
- Ca cao xoa
40
80
ng c
40
80
si
- n gin bng mao qun
40
80
- Phc tp c ct
100
200

14 Thng hoa
15 o t trng:
- Bng t trng k
- Bng cn thu tnh
- Bng Picnomet
16 o nht:
- Bng my Hoppler hay Ostwald
- Bng thit b o nht di
rng, khng phi chun b mu
- Bng thit b o nht di
rng, phi chun b mu
17 Nng sut quay cc:
18 h bng im:
19 o pH:
- Trc tip
- Qua x l
20 o cn
- n gin
- Phc tp
Cc php th sinh vt v vi
21
sinh vt:
+ Cht gy st
+ Th ni c t vi khun
+ Th c tnh cp
+ Th c tnh bt thng
+ Th kch ng da
+ Cht h p
+ Th v khun bng phng
php mng lc
+ Th v khun bng phng
php cy trc tip
+ Phn lp v nh danh vi
khun: tnh mi ch tiu
Lm khng sinh
+ Th gii hn nhim khun (x
l n gin)
+ Th gii hn nhim khun (x
l phc tp)
+ nh lng khng sinh (nguyn
liu)
+ nh lng khng sinh (thnh
phm) khng qua x l
+ nh lng khng sinh (thnh
phm) phi qua x l

40

80

30
50
80

60
100
160

200

400

300

600

400

800

50
80

100
160

40
60

80
120

40
100

80
200

300
1200
2000
200
300
400

600
2400
4000
400
600
800

500

1000

300

600

100

200

280

560

240

480

320

640

400

800

500

1000

600

1200

+ nh lng Vitamin B12 bng

phng php vi sinh
22 nh lng:
1. Phng php th tch:
- Phng php chun acid kim
- Phng php th tch phi qua
x l
- Nitrit
- nh lng penicilin
- o bc
- Complexon
- Chun mi trng khan trc
tip
- Chun mi trng khan phi
qua x l
- Chun o th, o ampe (tnh
cho mi phng php)
2. Phng php cn
3. Phng php vt l
- Phng php o quang trc tip,
tnh theo E1%
- Phng php o quang trc tip,
tnh theo chun
- Phng php o quang phi qua
chit tch, tnh theo chun
- Phng php o quang phi qua
chit tch, tnh theo E1%
- Sc k lp mng (cha tnh cc
php th nh lng tng ng
khc)
- Sc k lp mng co vt chit o
quang
- Sc k trn giy (cha tnh cc
php th nh lng tng ng
khc)
- Sc k trn ct
- nh lng mt k trn sc k
lp mng:
+ 2 vt - 4 vt
+ T 4 vt tr ln, c thm 1 vt
cng thm

800

1600

160

320

260

520

220
300
200
200

440
600
400
400

240

480

300

600

400

800

240

480

200

400

300

600

400

800

300

600

200

400

500

1000

150

300

140

280

200

400

24

48

120
240
- Phng php sc k trao i ion
i vi thuc nhiu
(cha tnh cc phn tch h tr
thnh phn, mi thnh
km theo)
phn tnh thm 50.000
- Phng php sc k kh trc tip
500
1000

- Phng php sc k kh phi qua

x l
- Phng php sc k lng (HPLC)
trc tip
- Phng php sc k lng (HPLC)
phi qua x l
- Phng php sc k lng khi
ph

- nh lng acid amin

i vi thuc nhiu
thnh phn, mi thnh
phn tnh thm 50.000
600
1200
i vi thuc nhiu
thnh phn, mi thnh
phn tnh thm 50.000
500
1000
i vi thuc nhiu
thnh phn, mi thnh
phn tnh thm 50.000
600
1200
i vi thuc nhiu
thnh phn, mi thnh
phn tnh thm 50.000
1000
2000
i vi thuc nhiu
thnh phn, mi thnh
phn tnh thm 50.000
600
1200
i vi thuc nhiu
thnh phn, mi thnh
phn tnh thm 50.000

600
1200
- nh lng bng phng php
i vi thuc nhiu
quang ph hng ngoi
thnh phn, mi thnh
phn tnh thm 50.000
600
1200
- nh lng bng phng php
i vi thuc nhiu
in di mao qun
thnh phn, mi thnh
phn tnh thm 50.000
- Phng php quang ph hunh
200
400
quang
4. nh lng nhng i tng
c bit
- nh lng nit ton phn trc
240
480
tip
- nh lng nit ton phn phi
300
600
qua x l
- nh lng Rutin trong dc liu
500
1000
- nh lng Menthol ton phn
200
400
trong tinh du bc h
- nh lng Methyl salicylat bng
300
600
phng php o Iod
- nh lng tinh du trong cao 300
600

10

xoa bng bnh Cassia

- nh lng tinh du trong dc
120
240
liu
- gennol
300
600
- Xineol
300
600
- Aldehydcinnamic
300
600
- Ascaridol
480
960
- Long no
360
720
- Tanin
200
400
- Caroten trong du gc
700
1400
- Vitamin A trong du c
400
800
- Cht chit c trong dc liu
400
800
- Cc hot cht khc trong dc Tnh bng php th nh
liu
(alcaloid,
saponin, lng v phng php
flavonoid...)
x l mu tng ng
- Du bo
600
1200
- It trong dc liu
800
1600
- nh lng tinh du trm
300
600
- ng trong mt ong theo
300
600
phng php Caussbonan
- Serratiopeptidase
400
800
- Protease
400
800
- Papain
400
800
- Alphachymotrypsin bng phng
300
600
php o quang
- Alphachymotrypsin bng phng
400
800
php o th
- Beta-Amylase
300
600
- Alpha-Amylase
300
600
- Cellulase
400
800
- Lipase
400
800
- Streptokinase
600
1200
- Heparine
460
920
- Oxytoxine
500
1000
- Insuline
1500
3000
23 V nang rng:
- dn
100
200
- im ng gelatin
200
400
- Cc ch tiu khc
p dng nh thuc
24 B dy truyn dch:
- Cm quan
40
80
- trong sut
40
80
- kn, bn chu lc
100
200
- ko dn
40
80
- Tnh chu nng lnh
100
200

11

- Phn t l
- Tc dng chy
- Chit dung dch th
- Cc th nghim ha l khc
ng dng trong y t,
25
gng tay cao su
- kn
- gp un
- trong ca dung dch chit
- trong ca ng
- truyn nh sng
- ng bng kim loi dng cho
thuc m tra mt
- ngm hi nc
- bn i vi nc ca mt
trong ng
- Cc ch tiu ha l, sinh hc
khc
- dy gng tay cao su
Th nt cao su chai huyt
26 thanh v nt cao su l thuc
tim:
- bn
- kn
- Kch thc
- Cc php th ho l, sinh hc
khc (tnh cho mi ch tiu)
27 M phm:
- Xc nh th trng:
+ Quan st trc tip
+ Phng php sy
- Xc nh mu sc
- Xc nh mi
- Xc nh mn:
+ Cm gic trc tip
+ Phng php ry
- Xc nh khi lng, th tch
cn, ong
- Xc nh cng bng phng
tin dng c
- Xc nh pH
- Kim tra n nh nhit
40o-50o C
- Xc nh nc, cht bay hi
- Xc nh lng mt sau khi nung

100
200
100
200
100
200
p dng nh thuc
60
40
200
60
100

120
80
400
120
200

300

600

100

200

300

600

p dng nh thuc
50

100

200
140
40

400
280
80

100

200

20
120
20
20

40
240
40
40

20
120

40
240

30

60

60

120

60

120

120

240

120
180

240
360

12

- Xc nh hm lng ch:
+ Phng php n gin
+ Phng php sy nung
- Xc nh hm lng Asen:
+ Phng php n gin
+ Phng php sy nung
- Xc nh th tch ct bt
- Xc nh n nh ct bt
- Xc nh th tch ban u ct
bt
- Xc nh hm lng cht khng
tan trong nc
- Xc nh hm lng cht hot
ng b mt dng anion, DBSA
- Xc nh hm lng cht hot
ng b mt
+ Cht tan trong cn
+ Natri carbonat
+ Mui clorid
- Xc nh hm lng photpho
oxyd phng php khi lng
hoc phng php th tch
- Xc nh hm lng Calci
carbonat v Natri carbonat
- Xc nh hm lng Glycerin
- Xc nh hm lng acid bo
- Xc nh hm lng natri
hydroxyd
- Xc nh hm lng Natrisilicat,
ZnPTO
- Xc nh hm lng natri clorid
- Xc nh hm lng mui sulfat
- Xc nh hm lng Amoniac t
do
- Xc nh hm lng lu hunh
- Xc nh hm lng cc cht
hu c khng x phng ha v
cc cht bo cha x phng ha
- Xc nh hm lng cc cht
hu c khng x phng ha
- Xc nh hm lng cc cht
bo cha b x phng ha
- Xc nh nhit ng c ca
acid bo
- Xc nh ch s Iod

70
160

140
320

70
200
75
20

140
400
150
40

150

300

240

480

340

680

240
200
200

480
400
400

200

400

150

300

200
200

400
400

200

400

240

480

200
200

400
400

200

400

200

400

200

400

200

400

100

200

80

160

200

400

13

Phng php x l mu i
400
500
vi nhng i tng c bit
29 Kim nghim ho php
- Kim tra khi giao nhn mu,
nghin cu h s v cc ti liu
20
lin quan
- Cc phng php nh tnh, nh Tnh ph theo cc mc
lng phn tch c cht, ho tng ng ca thuc v
php
m phm
Tnh ph theo cc mc
- X l mu
tng ng ca thuc v
m phm
- Mu khai qut t sau 10 ngy
100
tr ln cng thm
28