ࡱ> q` zbjbjqPqP pD::.+<<<<<<<$`bbbPb|Tc`y,TfTfjfjfjfEgEgEgEyGyGyGyGyGyGy$ {hr}6ky-<EgEgEgEgEgky<<jfjfyWnWnWnEg <jf<jfEyWnEgEyWnWn<<WnjfHf -bOgWno y0yWn}i}WnWn"}<yn0EgEgWnEgEgEgEgEgkykymXEgEgEgyEgEgEgEg```d.5,```5```<<<<<< THNG T CA B TI CHNH S 27/2010/TT-BTC NGY 26 THNG 02 NM 2010 QUI NH MC THU, CH  THU NP, QUN L V S DNG PH HOT NG CHNG KHON P DNG TI CC S GIAO DCH CHNG KHON V TRUNG TM LU K CHNG KHON VIT NAM Cn c Lut Chng khon; Cn c Php lnh Ph v L ph; Cn c Php lnh Gi; Cn c Ngh nh s 14/2007/N-CP ngy 19 thng 01 nm 2007 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Lut chng khon; Cn c Ngh nh s 57/2002/N-CP ngy 03 thng 6 nm 2002 v Ngh nh s 24/2006/N-CP ngy 06/3/2006 ca Chnh ph quy nh chi tit thi hnh Php lnh Ph v L ph; Cn c Ngh nh s 75/2008/N-CP ca Chnh ph v vic sa i, b sung mt s iu ca Ngh nh s 170/2003/N-CP ngy 25 thng 12 nm 2003 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Php lnh Gi; Cn c Ngh nh s 118/2008/N-CP ngy 27 thng 11 nm 2008 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh; B Ti chnh qui nh mc thu, ch  thu, np, qun l v s dng ph hot ng chng khon p dng ti cc S giao dch chng khon v Trung tm lu k chng khon Vit Nam nh sau: iu 1. i tng p dng 1. Ph hot ng chng khon qui nh ti Thng t ny p dng i vi cc cng vic lin quan n trin khai hot ng chng khon ti S giao dch chng khon v ti Trung tm lu k chng khon Vit Nam. 2. T chc c thu ph hot ng chng khon qui nh ti Thng t ny l S giao dch chng khon thnh ph H Ch Minh, S giao dch chng khon H Ni v trung tm lu k chng khon Vit Nam. iu 2. Ngi np ph Ngi np ph l cc t chc, c nhn thc hin cc cng vic lin quan n cc nghip v ca th trng giao dch chng khon qui nh trong Biu thu ph ban hnh km theo Thng t ny. iu 3. Biu thu ph 1. Mc thu ph trong l)nh vc chng khon p dng ti cc S giao dch chng khon v Trung tm lu k chng khon Vit Nam thc hin theo Biu thu ph ban hnh km theo Thng t ny. 2. Ph ng k nim yt ln u thu khi chp thun nim yt chng khon v khng thu trong trng hp chuyn ng k nim yt gia cc S giao dch chng khon. 3. Ph qun l thnh vin giao dch, thnh vin lu k hng nm c tnh cho nm  12 thng v thi im bt u c tnh t ngy u tin ca thng sau thng c chp thun l thnh vin giao dch, thnh vin lu k. V d: T chc A ng k l thnh vin giao dch hoc thnh vin lu k t ngy 10/2/2009 th ph qun l thnh vin giao dch hoc ph thnh vin lu k hng nm s c tnh t ngy 1/3/2009. 4. Cc cng ty chng khon trin khai hot ng giao dch trc tuyn th np ph kt ni ln u ngay khi c S giao dch chng khon chp thun lm thnh vin giao dch trc tuyn. 5. Ph duy tr nh k hng nm c tnh cho nm  12 thng v thi im bt u c tnh t ngy u tin ca thng sau thng c kt ni. V d: T chc B ng k giao dch trc tuyn t ngy 10/2/2009 th ph kt ni s c tnh t ngy 1/3/2009. 6. Ph giao dch mua bn li tri phiu Chnh ph (giao dch repo) ch thu mt ln khi xc nh giao dch ln u. 7. Ph ng k nim yt quy nh ti im 2 Biu thu ph ban hnh km theo Thng t ny khng p dng i vi tri phiu Chnh ph. 8. Ph ng k chng khon qui nh ti im 9 Biu thu ph ban hnh km theo Thng t ny khng p dng i vi tri phiu Chnh ph. 9. Gi tr giao dch trong cc trng hp chuyn quyn s hu chng khon qui nh ti im 14 ca Biu thu ph ban hnh km theo Thng t ny c xc nh nh sau: - i vi c phiu ang nim yt/ng k giao dch: theo gi ghi trn hp ng chuyn nhng nhng khng thp hn mc gi tham chiu ca c phiu vo ngy Trung tm lu k chng khon Vit Nam thc hin chuyn quyn s hu hoc theo gi ca c quan nh nc c thm quyn chp thun nhn vi s lng c phiu thc hin chuyn nhng. Trng hp biu tng cho, tha k hoc hp ng khng c gi chuyn nhng th ly theo gi tham chiu ca c phiu vo ngy Trung tm lu k chng khon Vit Nam thc hin chuyn quyn s hu nhn vi s lng c phiu thc hin chuyn nhng. - i vi c phiu cha nim yt: bng mnh gi ca c phiu nhn vi s lng c phiu thc hin chuyn nhng. - Ph chuyn nhng chng khon qui nh ti im 14.1 Biu mc thu p dng i vi c bn chuyn nhng v bn nhn chuyn nhng. - Ph chuyn quyn s hu chng khon qui nh ti im 14.2 Biu mc thu ch p dng i vi bn nhn chuyn quyn s hu. iu 4. T chc thu, np, qun l v s dng 1. Ph trong l)nh vc chng khon qui nh ti Thng t ny l khon thu khng thuc ngn sch nh nc. n v thu ph c ngh)a v np thu theo qui nh ca php lut i vi s ph thu c v c quyn qun l, s dng s tin thu ph sau khi  np thu theo qui nh ca php lut. 2. S thu ph t giao dch chuyn nhng chng khon qui nh ti im 14.1 Biu thu ph ban hnh km theo Thng t ny c phn chia cho S giao dch chng khon theo t l 50% s thu ph. 3. Cc quy nh khc v thu, np, qun l, s dng, chng t thu, cng khai ch  thu ph c thc hin theo hng dn ti Thng t s 60/2007/TT-BTC ngy 14 thng 6 nm 2007 v Thng t s 157/2009/TT-BTC ngy 06 thng 8 nm 2009 sa i, b sung Thng t s 60/2007/TT-BTC ca B Ti chnh hng dn thi hnh mt s iu ca Lut Qun l thu v hng dn thi hnh Ngh nh s 85/2007/N-CP ngy 25 thng 5 nm 2007 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Lut Qun l thu. 4. Ph hot ng chng khon thu bng ng Vit Nam. 5. Trng hp thu ph u thu tri phiu Chnh ph bng ngoi t th phi quy i ra ng Vit Nam theo t gi trn th trng ngoi t lin ngn hng vo ngy pht hnh cui cng ca mi t pht hnh; Ph giao dch tri phiu Chnh ph bng ngoi t c tnh bng ng Vit Nam theo t gi lin ngn hng do Ngn hng Nh nc Vit Nam cng b vo ngy giao dch. 6. Trng hp ph i l thanh ton gc, li t4  B F p P V X ѺѣyddOd8d,h,h*1B*CJPJ]aJmHphsH)h,hFB*CJPJaJmHphsH)h,h*1B*CJPJaJmHphsH)h,h,B*CJPJaJmHphsH)h,hSB*CJPJaJmHphsH,h,h*15B*CJPJaJmHphsH,h,h,5B*CJPJaJmHphsH/h,h,5B*CJPJ\aJmHphsH,h,h*15B*CJ PJaJ mHphsH  F r "$7dx1$`7a$gdK&$7dx1$`7a$gdS$0dx`0a$gdF$0dx`0a$gdS$0dx1$`0a$gdS$d1$a$gd,$d1$a$gdSvzzX j 2 "$Z 68JLXZ*8ԿԨ|g|g||||Pԑ,h,h7$5B*CJPJaJmHphsH)h,h-wYB*CJPJaJmHphsH)h,hK&B*CJPJaJmHphsH,h,h*15B*CJPJaJmHphsH,h,h5B*CJPJaJmHphsH)h,h7$B*CJPJaJmHphsH)h,h*1B*CJPJaJmHphsH,h,h*1B*CJPJ\aJmHphsH"$Z*VH !"#$dx1$`a$gd{~$xx1$`a$gdS$dx1$`a$gdK&$dx1$`a$gdS8V Nt\HJ  t!z!ҿҪҕҕҀkҀҕkҕkXE%h,hK&B*CJaJmHphsH%h,hB*CJaJmHphsH)h,hB*CJPJaJmHphsH)h,h{~B*CJPJaJmHphsH)h,h-wYB*CJPJaJmHphsH)h,hhB*CJPJaJmHphsH%h,hhB*CJaJmHphsH)h,h*1B*CJPJaJmHphsH/h,h*15B*CJPJ\aJmHphsHz!!!!"r"""#.#l#n##(h)l))))))*8*@*n*p**­˜ƒ­nYYDYDYYY)h,hnB*CJPJaJmHphsH)h,hUYwB*CJPJaJmHphsH)h,hRLB*CJPJaJmHphsH)h,h0%B*CJPJaJmHphsH)h,h~sbB*CJPJaJmHphsH)h,h;B*CJPJaJmHphsH)h,h*1B*CJPJaJmHphsH)h,h-wYB*CJPJaJmHphsH%h,hB*CJaJmHphsH#(h)p*h++./d336MLMRu$Xdx1$]X`a$gdRL$dx1$`a$gdK&$dx1$`a$gdS$d1$`a$gd7$$dx1$`a$gdK&$dx1$`a$gdS$dx1$`a$gdRL ***+ ++h+x++++..01Ք}hS>)>)h,hB*CJPJaJmHphsH)h,h*1B*CJPJaJmHphsH)h,h(B*CJPJaJmHphsH)h,h3B*CJPJaJmHphsH,h,h*15B*CJPJaJmHphsH,h,h7$5B*CJPJaJmHphsH)h,hB*CJPJaJmHphsH)h,hnB*CJPJaJmHphsH)h,h0%B*CJPJaJmHphsH)h,hK&B*CJPJaJmHphsH1b3d3f33344&555666 7 7LMLMMMMMOPQQԿԿԪԕԿԪ|eeN,h,h*1B*CJPJ]aJmHphsH,h,hB*CJPJ\aJmHphsH,h,h*15B*CJPJaJmHphsHU)h,hWqB*CJPJaJmHphsH)h,hK&B*CJPJaJmHphsH)h,hB*CJPJaJmHphsH)h,h*1B*CJPJaJmHphsH,h,h*1B*CJPJ\aJmHphsHri phiu Chnh ph bng ngoi t th phi quy i ra ng Vit Nam theo t gi bnh qun trong thng c pht sinh thanh ton gc, li. iu 5. iu khon thi hnh 1. Thng t ny c hiu lc sau 45 ngy k t ngy k. Bi b: Ni dung qui nh v ph hot ng chng khon ti Thng t s 110/2002/TT-BTC ngy 12 thng 12 nm 2002; Thng t s 11/2006/TT-BTC ngy 21 thng 02 nm 2006 sa i, b sung Thng t s 110/2002/TT-BTC ngy 12 thng 12 nm 2002 ca B Ti chnh hng dn ch  thu np, qun l v s dng ph v l ph trong l)nh vc ngn hng, chng khon v bo him; Quyt nh s 1351/Q-BTC ngy 13 thng 6 nm 2008 ca B trng B Ti chnh v vic iu chnh gim mc thu ph giao dch c phiu, chng ch qu u t v hng dn ca B Ti chnh v ph pht hnh v giao dch tri phiu Chnh ph tri vi qui nh ti Thng t ny. 2. Trong qu trnh thc hin, nu c vng mc  ngh cc t chc, c nhn phn nh kp thi v B Ti chnh  nghin cu, hng dn b sung./. KT. B TRNG TH TRNG  Hong Anh Tun BIU THU PH HOT NG CHNG KHON P DNG TI S GIAO DCH CHNG KHON V TRUNG TM LU K CHNG KHON VIT NAM (Ban hnh km theo Thng t s 27 /2010/TT-BTC ngy 26 /02/2010)          STTTN PHMC THUNGI NPIPH P DNG TI S GIAO DCH CHNG KHON1Ph qun l thnh vin giao dch 1.1Thnh vin l cng ty chng khon20 triu ng/nmThnh vin giao dch 1.2Thnh vin l ngn hng thng mi 20 triu ng/nmThnh vin giao dch tham gia th trng tri phiu2Ph ng ky nim yt 2.1Ph ng ky nim yt ln u 10 triu ng/cng ty nim ytT chc ng k nim yt2.2Ph ng k nim yt b sung5 triu ng/1 ln nim yt b sungT chc nim yt3Ph qun l nim yt hng nm3.1i vi c phiu (gi tr nim yt theo mnh gi)T chc nim ytaGi tr nim yt di 100 t ng15 triu ngbGi tr nim yt t 100 t n di 500 t ng20 triu ngcGi tr nim yt t 500 t ng tr ln20 triu ng + 0,001%/ gi tr nim yt nhng khng vt qu 50 triu ng3.2i vi tri phiu, chng ch qu (gi tr nim yt theo mnh gi)T chc nim yt; Cng ty qun l qu c chng ch qu i chng nim ytaGi tr nim yt di 80 t ng15 triu ngbGi tr nim yt t 80 t n di 200 t ng20 triu ngcGi tr nim yt t 200 t ng tr ln20 triu ng + 0,001%/ gi tr nim yt nhng khng vt qu 50 triu ng4Ph giao dch Thnh vin giao dch4.1Chng khon nim ytaC phiu, chng ch qu u t0,03%/gi tr giao dchbTrai phiu0,0075%/gia tri# giao di#ch4.2Chng khon cha nim yt (UPCOM)aC phiu0,02%/gi tr giao dchbTri phiu 0,0075%/gia tri# giao di#ch4.3Tri phiu Chnh ph aPh giao dch mua bn li (giao dch repo) tri phiu k hn n 2 tun0,005%/gi tr giao dchbPh giao dch mua bn li (giao dch repo) tri phiu k hn trn 2 tun0,0075%/gi tr giao dchcPh giao dch thng thng (giao dch outright)0,0075%/gi tr giao dch5Ph kt ni trc tuyn Thnh vin giao dch5.1Ph kt ni ln u150 triu ng/thnh vin5.2Ph duy tr nh k hng nm50 triu ng/thnh vin/nm6Phi s  du#ng thit bi# u cui20 tri#u ng/thit bi#/nmThnh vin giao dch7Ph u thu tri phiu Chnh ph0,15% tng gi tr tri phiu trng thuT chc pht hnh IIPH P DNG TI TRUNG TM LU K CHNG KHON8Ph qun l thnh vin lu k40 triu ng/ nmThnh vin lu k9Ph ng k chng khon T chc pht hnh9.1Ph ng k chng khon ln uaGi tr ng k chng khon di 80 t 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