{"id":17652,"date":"2015-12-02T07:39:21","date_gmt":"2015-12-02T07:39:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17652"},"modified":"2015-12-02T08:15:30","modified_gmt":"2015-12-02T08:15:30","slug":"muc-xu-phat-vi-pham-hanh-chinh-ve-thue-doi-voi-nguoi-nop-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17652","title":{"rendered":"M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf"},"content":{"rendered":"

\"M\u1ee9c<\/h2>\n

V\u1edbi m\u1ed7i h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf kh\u00e1c nhau \u0111\u1ec1u c\u00f3 m\u1ed9t m\u1ee9c ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00e0nh vi vi ph\u1ea1m \u0111\u00f3. K\u1ebf to\u00e1n Centax<\/a> t\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo Th\u00f4ng t\u01b0 166\/2013\/TT-BTC qua b\u00e0i vi\u1ebft M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 Thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/p>\n

K\u1ebf to\u00e1n Centax t\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

STT<\/span><\/strong><\/p>\n<\/td>\n

H\u00e0nh vi vi ph\u1ea1m<\/span><\/strong><\/td>\n\n

M\u1ee9c ph\u1ea1t<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

I.H\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, ch\u1eadm th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/strong> (\u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a>)<\/span><\/td>\n<\/tr>\n
\n

1<\/span><\/p>\n<\/td>\n

Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\nPh\u1ea1t c\u1ea3nh c\u00e1o<\/span><\/strong><\/span><\/td>\n<\/tr>\n
\n

2<\/span><\/p>\n<\/td>\n

Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 700.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: t\u1ed1i thi\u1ec3u 400.000 \u0111\u1ed3ng.<\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: t\u1ed1i \u0111a 1.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

3<\/span><\/p>\n<\/td>\n

– Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 30 ng\u00e0y<\/span>– Kh\u00f4ng th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/span>– Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 1.400.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: t\u1ed1i thi\u1ec3u\u00a0 800.000 \u0111\u1ed3ng\u00a0<\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: t\u1ed1i \u0111a 2.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

II.H\u00e0nh vi khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 thu\u1ebf<\/span><\/strong><\/h3>\n

(\u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC)<\/span><\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

L\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ghi thi\u1ebfu, ghi sai c\u00e1c ch\u1ec9 ti\u00eau l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra ho\u1eb7c tr\u00ean c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 700.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: t\u1ed1i thi\u1ec3u\u00a0 400.000 \u0111\u1ed3ng<\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: t\u1ed1i \u0111a 1.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

2<\/span><\/p>\n<\/td>\n

\u00a0L\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ghi thi\u1ebfu, ghi sai c\u00e1c ch\u1ec9 ti\u00eau l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00e1c li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 1.050.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: t\u1ed1i thi\u1ec3u 600.000 \u0111\u1ed3ng<\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: t\u1ed1i \u0111a 1.500.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

3<\/span><\/p>\n<\/td>\n

L\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ghi thi\u1ebfu, ghi sai c\u00e1c ch\u1ec9 ti\u00eau l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean t\u1edd khai thu\u1ebf, t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 1.400.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: t\u1ed1i thi\u1ec3u 800.000 \u0111\u1ed3ng<\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: t\u1ed1i \u0111a 2.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

4<\/span><\/p>\n<\/td>\n

– Khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span>– Tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt b\u1ecb ph\u00e1t hi\u1ec7n trong th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ho\u1eb7c b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n, kh\u00f4ng l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf mi\u1ec5n, gi\u1ea3m v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf<\/span>– C\u00f3 h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m t\u00ednh theo qu\u00fd nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 2.100.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: t\u1ed1i thi\u1ec3u 1.200.000 \u0111\u1ed3ng<\/span>-N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: t\u1ed1i \u0111a 3.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
III. H\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/strong> (\u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC)<\/span><\/td>\n<\/tr>\n
\n

1<\/span><\/p>\n<\/td>\n

Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/td>\nPh\u1ea1t c\u1ea3nh c\u00e1o<\/span><\/strong><\/span><\/td>\n<\/tr>\n
\n

2<\/span><\/p>\n<\/td>\n

Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 700.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: t\u1ed1i thi\u1ec3u 400.000 \u0111\u1ed3ng<\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: t\u1ed1i \u0111a 1.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

3<\/span><\/p>\n<\/td>\n

Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 10 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 1.400.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9:\u00a0 t\u1ed1i thi\u1ec3u 800.000 \u0111\u1ed3ng<\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: t\u1ed1i \u0111a 2.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

4<\/span><\/p>\n<\/td>\n

Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 20 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 2.100.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: t\u1ed1i thi\u1ec3u 1.200.000 \u0111\u1ed3ng<\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng:\u00a0 t\u1ed1i \u0111a 3.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

5<\/span><\/p>\n<\/td>\n

Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 30 ng\u00e0y \u0111\u1ebfn 40 ng\u00e0y<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 2.800.000 \u0111\u1ed3ng<\/strong><\/span>\u00a0-N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: t\u1ed1i thi\u1ec3u 1.600.000 \u0111\u1ed3ng<\/span>-N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: t\u1ed1i \u0111a 4.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

6<\/span><\/p>\n<\/td>\n

– Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 40 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y<\/span>– Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 90 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span>– Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf).<\/span>– N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m t\u00ednh theo qu\u00fd qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m<\/span> <\/td>\nPh\u1ea1t ti\u1ec1n 3.500.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: t\u1ed1i thi\u1ec3u 2.000.000 \u0111\u1ed3ng<\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: t\u1ed1i \u0111a 5.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

IV. H\u00e0nh vi vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh l\u00e0 khai thi\u1ebfu thu\u1ebf, tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf<\/span><\/strong><\/h3>\n

(\u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC)<\/span><\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

– Cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 05 ng\u00e0y l\u00e0m vi\u1ec7c tr\u1edf l\u00ean<\/span>– Cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 05 ng\u00e0y l\u00e0m vi\u1ec7c tr\u1edf l\u00ean.<\/span>– Cung c\u1ea5p sai l\u1ec7ch v\u1ec1 th\u00f4ng tin, t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf sau ng\u00e0y h\u1ebft h\u1ea1n do c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 700.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: t\u1ed1i thi\u1ec3u 400.000 \u0111\u1ed3ng<\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng:\u00a0 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

2<\/span><\/p>\n<\/td>\n

– Cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf trong th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf; s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u<\/span>– Kh\u00f4ng cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang c\u00e1c ch\u1ec9 ti\u00eau, s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, b\u1ecb ph\u00e1t hi\u1ec7n nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span>– Kh\u00f4ng cung c\u1ea5p; cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng n\u1ee3 b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 1.400.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9:\u00a0 t\u1ed1i thi\u1ec3u 800.000 \u0111\u1ed3ng<\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: t\u1ed1i \u0111a 2.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
V. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf<\/strong> (\u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC)<\/span><\/td>\n<\/tr>\n
\n

1<\/span><\/p>\n<\/td>\n

– T\u1eeb ch\u1ed1i nh\u1eadn quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra, quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf<\/span>– Kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ph\u1ea3i ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/span>– T\u1eeb ch\u1ed1i, tr\u00ec ho\u00e3n, tr\u1ed1n tr\u00e1nh vi\u1ec7c cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n 06 gi\u1edd l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, trong th\u1eddi gian ki\u1ec3m tra, thanh tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>– Cung c\u1ea5p kh\u00f4ng ch\u00ednh x\u00e1c v\u1ec1 th\u00f4ng tin, t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong th\u1eddi gian ki\u1ec3m tra, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 1.400.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: t\u1ed1i thi\u1ec3u\u00a0 800.000 \u0111\u1ed3ng<\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: t\u1ed1i \u0111a 2.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

2<\/span><\/p>\n<\/td>\n

– Kh\u00f4ng cung c\u1ea5p s\u1ed1 li\u1ec7u, t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong th\u1eddi gian ki\u1ec3m tra, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>– Kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang quy\u1ebft \u0111\u1ecbnh ni\u00eam phong h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u, k\u00e9t qu\u1ef9, kho h\u00e0ng ho\u00e1, v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng l\u00e0m c\u0103n c\u1ee9 x\u00e1c minh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>– T\u1ef1 \u00fd th\u00e1o b\u1ecf, thay \u0111\u1ed5i d\u1ea5u hi\u1ec7u ni\u00eam phong do c\u01a1 quan th\u1ea9m quy\u1ec1n \u0111\u00e3 t\u1ea1o l\u1eadp h\u1ee3p ph\u00e1p l\u00e0m c\u0103n c\u1ee9 x\u00e1c minh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>– Kh\u00f4ng k\u00fd v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m tra, thanh tra trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c bi\u00ean b\u1ea3n ki\u1ec3m tra, thanh tra<\/span>– Kh\u00f4ng ch\u1ea5p h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra, thanh tra thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 3.500.000 \u0111\u1ed3ng<\/strong><\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: t\u1ed1i thi\u1ec3u 2.000.000 \u0111\u1ed3ng<\/span>– N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: t\u1ed1i \u0111a 5.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\n

VI.H\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/strong> (\u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC)<\/span><\/h3>\n<\/td>\n<\/tr>\n

<\/td>\n– Khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n v\u00e0 \u0111\u00e3 ghi ch\u00e9p k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf<\/span>– Khai sai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh, ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb k\u00ea khai thu\u1ebf, nh\u01b0ng khi b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n, ng\u01b0\u1eddi vi ph\u1ea1m \u0111\u00e3 t\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, k\u1ebft lu\u1eadn thanh tra thu\u1ebf<\/span>– Khai sai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u0111\u00e3 b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, k\u1ebft lu\u1eadn thanh tra thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 h\u00e0nh vi khai man, tr\u1ed1n thu\u1ebf, nh\u01b0ng n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 v\u00e0 \u0111\u00e3 t\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn \u0111\u1ec3 x\u1eed ph\u1ea1t theo m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span>– S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, nh\u01b0ng khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra ph\u00e1t hi\u1ec7n, ng\u01b0\u1eddi mua c\u00f3 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ed7i vi ph\u1ea1m h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p thu\u1ed9c v\u1ec1 b\u00ean b\u00e1n h\u00e0ng v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh<\/span><\/td>\nPh\u1ea1t 20% t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/strong><\/span>, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m cao h\u01a1n so v\u1edbi m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 l\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/td>\n<\/tr>\n
VII.H\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf<\/strong> (\u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC)<\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\n– Tr\u01b0\u1eddng h\u1ee3p l\u1ea7n \u0111\u1ea7u vi ph\u1ea1m (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf)<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 1 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n, s\u1ed1 thu\u1ebf gian l\u1eadn<\/span><\/strong><\/span><\/td>\n<\/tr>\n
\n

2<\/span><\/p>\n<\/td>\n

– Tr\u01b0\u1eddng h\u1ee3p l\u1ea7n th\u1ee9 2 vi ph\u1ea1m nh\u01b0ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9:<\/span>+Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai<\/span>+ S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p; s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span>+ L\u1eadp th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 h\u1ee7y v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ho\u1eb7c gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span>+ \u00a0L\u1eadp h\u00f3a \u0111\u01a1n sai v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra l\u00e0m c\u0103n c\u1ee9 k\u00ea khai n\u1ed9p thu\u1ebf th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf.<\/span><\/p>\n

+ Kh\u00f4ng ghi ch\u00e9p trong s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p; kh\u00f4ng k\u00ea khai, k\u00ea khai sai, kh\u00f4ng trung th\u1ef1c l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m<\/span><\/p>\n

+ Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u1eb7c ghi gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n v\u00e0 b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

+ S\u1eed d\u1ee5ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf (bao g\u1ed3m c\u1ea3 kh\u00f4ng ch\u1ecbu thu\u1ebf) kh\u00f4ng \u0111\u00fang v\u1edbi m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng khai b\u00e1o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

+ S\u1eeda ch\u1eefa, t\u1ea9y xo\u00e1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span><\/p>\n

+ H\u1ee7y b\u1ecf ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span><\/p>\n

+ S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n; khai sai c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ph\u00e1t sinh s\u1ed1 thu\u1ebf tr\u1ed1n, s\u1ed1 thu\u1ebf gian l\u1eadn.<\/span><\/p>\n

+ Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang trong th\u1eddi gian xin t\u1ea1m ng\u1eebng kinh doanh nh\u01b0ng th\u1ef1c t\u1ebf v\u1eabn kinh doanh.<\/span><\/p>\n

+ H\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n tr\u00ean \u0111\u01b0\u1eddng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/span><\/td>\n

Ph\u1ea1t ti\u1ec1n 1 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n, s\u1ed1 thu\u1ebf gian l\u1eadn<\/span><\/strong><\/span><\/td>\n<\/tr>\n
\n

3<\/span><\/p>\n<\/td>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u, c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 hai, c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 1,5 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n<\/span><\/strong><\/span><\/td>\n<\/tr>\n
\n

4<\/span><\/p>\n<\/td>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba v\u00e0 c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 2 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n<\/span><\/strong><\/span><\/td>\n<\/tr>\n
\n

5<\/span><\/p>\n<\/td>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba m\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 2,5 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n<\/span><\/strong><\/span><\/td>\n<\/tr>\n
\n

6<\/span><\/p>\n<\/td>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 \u00a0h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng tr\u1edf l\u00ean ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m t\u1eeb l\u1ea7n th\u1ee9 t\u01b0 tr\u1edf \u0111i.<\/span><\/td>\nPh\u1ea1t ti\u1ec1n 3 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, gian l\u1eadn<\/span><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo Th\u00f4ng t\u01b0 166\/2013\/TT-BTC. K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1edbi c\u00e1c b\u1ea1n, <\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam:<\/span><\/p>\n

Chi ti\u1ebft Quy \u0111\u1ecbnh t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 – t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf xem t\u1ea1i \u0111\u00e2y\u00a0Quy \u0111\u1ecbnh t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 \u2013 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf<\/a><\/span><\/p>\n

Chi ti\u1ebft\u00a0M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan xem t\u1ea1i \u0111\u00e2y\u00a0M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan<\/a><\/span><\/p>\n

Chi ti\u1ebft nh\u1eefng h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf xem t\u1ea1i \u0111\u00e2y \u00a0Quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 Thu\u1ebf<\/a><\/span><\/p>\n

Chi ti\u1ebft th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 th\u1eddi h\u1ea1n truy thu thu\u1ebf xem t\u1ea1i \u0111\u00e2y\u00a0Quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 th\u1eddi h\u1ea1n truy thu thu\u1ebf<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u00ean \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo Th\u00f4ng t\u01b0 166\/2013\/TT-BTC. K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1edbi c\u00e1c b\u1ea1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":19309,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2313],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17652"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17652"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17652\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19309"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17652"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}