{"id":17758,"date":"2015-11-16T03:17:04","date_gmt":"2015-11-16T03:17:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17758"},"modified":"2016-12-08T10:10:06","modified_gmt":"2016-12-08T10:10:06","slug":"quy-dinh-tinh-tiet-giam-nhe-tinh-tiet-tang-nang-trong-vi-pham-hanh-chinh-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17758","title":{"rendered":"Quy \u0111\u1ecbnh t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng trong vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf"},"content":{"rendered":"

\"Quy<\/h2>\n

X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 vi\u1ec7c c\u1ee7a\u00a0ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. Khi x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ngo\u00e0i vi\u1ec7c c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9, h\u1eadu qu\u1ea3 vi ph\u1ea1m, \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m th\u00ec ph\u1ea3i c\u0103n c\u1ee9 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m \u0111\u1ec3 x\u1eed l\u00fd.<\/span><\/p>\n

V\u1eady h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:<\/span><\/p>\n

\u00a0Quy \u0111\u1ecbnh t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng trong vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf<\/strong><\/span><\/h2>\n

1. Quy \u0111\u1ecbnh t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 trong vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf<\/span><\/h2>\n

Trong c\u00e1c m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, n\u1ebfu h\u00e0nh vi vi ph\u1ea1m c\u00f3 h\u00e0nh vi vi ph\u1ea1m nh\u1eb9 lu\u00f4n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c ph\u1ea1t \u00edt h\u01a1n ho\u1eb7c c\u00f3 th\u1ec3 kh\u00f4ng b\u1ecb ph\u1ea1t.<\/span><\/p>\n

Theo \u0110i\u1ec1u 9 \u00a0Lu\u1eadt s\u1ed1 15\/2012\/QH13<\/strong> Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u1ee7a Qu\u1ed1c h\u1ed9i ban h\u00e0nh ng\u00e0y 20\/6\/2012 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2013, quy \u0111\u1ecbnh nh\u1eefng t\u00ecnh ti\u1ebft sau \u0111\u00e2y l\u00e0 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9:<\/span><\/p>\n

“\u0110i\u1ec1u 9. T\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/em><\/span><\/p>\n

Nh\u1eefng t\u00ecnh ti\u1ebft sau \u0111\u00e2y l\u00e0 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9:<\/em><\/span><\/p>\n

1. Ng\u01b0\u1eddi vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u00e3 c\u00f3 h\u00e0nh vi ng\u0103n ch\u1eb7n, l\u00e0m gi\u1ea3m b\u1edbt h\u1eadu qu\u1ea3 c\u1ee7a vi ph\u1ea1m ho\u1eb7c t\u1ef1 nguy\u1ec7n kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3, b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i;<\/em><\/span><\/p>\n

2. Ng\u01b0\u1eddi vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u00e3 t\u1ef1 nguy\u1ec7n khai b\u00e1o, th\u00e0nh th\u1eadt h\u1ed1i l\u1ed7i; t\u00edch c\u1ef1c gi\u00fap \u0111\u1ee1 c\u01a1 quan ch\u1ee9c n\u0103ng ph\u00e1t hi\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh, x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/em><\/span><\/p>\n

3. Vi ph\u1ea1m h\u00e0nh ch\u00ednh trong tr\u1ea1ng th\u00e1i b\u1ecb k\u00edch \u0111\u1ed9ng v\u1ec1 tinh th\u1ea7n do h\u00e0nh vi tr\u00e1i ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi kh\u00e1c g\u00e2y ra; v\u01b0\u1ee3t qu\u00e1 gi\u1edbi h\u1ea1n v\u1ec1 ph\u00f2ng v\u1ec7 ch\u00ednh \u0111\u00e1ng; v\u01b0\u1ee3t qu\u00e1 y\u00eau c\u1ea7u c\u1ee7a t\u00ecnh th\u1ebf c\u1ea5p thi\u1ebft;<\/em><\/span><\/p>\n

4. Vi ph\u1ea1m h\u00e0nh ch\u00ednh do b\u1ecb \u00e9p bu\u1ed9c ho\u1eb7c b\u1ecb l\u1ec7 thu\u1ed9c v\u1ec1 v\u1eadt ch\u1ea5t ho\u1eb7c tinh th\u1ea7n;<\/em><\/span><\/p>\n

5. Ng\u01b0\u1eddi vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 ph\u1ee5 n\u1eef mang thai, ng\u01b0\u1eddi gi\u00e0 y\u1ebfu, ng\u01b0\u1eddi c\u00f3 b\u1ec7nh ho\u1eb7c khuy\u1ebft t\u1eadt l\u00e0m h\u1ea1n ch\u1ebf kh\u1ea3 n\u0103ng nh\u1eadn th\u1ee9c ho\u1eb7c kh\u1ea3 n\u0103ng \u0111i\u1ec1u khi\u1ec3n h\u00e0nh vi c\u1ee7a m\u00ecnh;<\/em><\/span><\/p>\n

6. Vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00ec ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n m\u00e0 kh\u00f4ng do m\u00ecnh g\u00e2y ra;<\/em><\/span><\/p>\n

7. Vi ph\u1ea1m h\u00e0nh ch\u00ednh do tr\u00ecnh \u0111\u1ed9 l\u1ea1c h\u1eadu;\u00a0<\/em><\/span><\/p>\n

8. Nh\u1eefng t\u00ecnh hu\u1ed1ng gi\u1ea3m nh\u1eb9 kh\u00e1c do Ch\u00ednh Ph\u1ee7 quy \u0111\u1ecbnh.”<\/em><\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 m\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u1ea7n \u0111\u00e1nh gi\u00e1, xem x\u00e9t v\u1ec1 quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c, m\u1ee9c x\u1eed ph\u1ea1t cho ph\u00f9 h\u1ee3p \u0111\u1ec3 c\u00f4ng b\u1eb1ng trong x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh. l\u00e0m c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ph\u00f9 h\u1ee3p v\u1edbi nh\u00e2n th\u00e2n ng\u01b0\u1eddi vi ph\u1ea1m, \u0111\u1ea3m b\u1ea3o vi\u1ec7c x\u1eed ph\u1ea1t theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9, h\u1eadu qu\u1ea3 vi ph\u1ea1m; \u0111\u1ed3ng th\u1eddi khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi vi ph\u1ea1m th\u00e0nh th\u1eadt khai b\u00e1o \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c, m\u1ee9c ph\u1ea1t nh\u1eb9 h\u01a1n m\u1ee9c ph\u1ea1t th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

Chi ti\u1ebft v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t m\u1eddi c\u00e1c b\u1ea1n xem t\u1ea1i \u0111\u00e2y\u00a0Quy \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/a><\/span><\/p>\n

2. Quy \u0111\u1ecbnh t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng trong vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf<\/span><\/h2>\n

Ngo\u00e0i nh\u1eefng t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u0169ng quy \u0111\u1ecbnh nh\u1eefng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng t\u1ea1i \u0110i\u1ec1u 10 Lu\u1eadt s\u1ed1 15\/2012\/QH13<\/strong> Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

“\u0110i\u1ec1u 10. T\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng<\/em><\/span><\/p>\n

1. Nh\u1eefng t\u00ecnh ti\u1ebft sau \u0111\u00e2y l\u00e0 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng<\/em><\/span><\/p>\n

a) Vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 t\u1ed5 ch\u1ee9c;<\/em><\/span><\/p>\n

b) Vi ph\u1ea1m h\u00e0nh ch\u00ednh nhi\u1ec1u l\u1ea7n, t\u00e1i ph\u1ea1m;<\/em><\/span><\/p>\n

c) X\u00fai gi\u1ee5c, l\u00f4i k\u00e9o, s\u1eed d\u1ee5ng ng\u01b0\u1eddi ng\u01b0\u1eddi ch\u01b0a v\u1ecb th\u00e0nh ni\u00ean vi ph\u1ea1m; \u00e9p bu\u1ed9c b\u1ecb l\u1ec7 thu\u1ed9c v\u00e0o m\u00ecnh v\u1ec1 v\u1eadt ch\u1ea5t, tinh th\u1ea7n th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/em><\/span><\/p>\n

d) S\u1eed d\u1ee5ng ng\u01b0\u1eddi \u0111ang bi\u1ebft r\u00f5 l\u00e0 b\u1ecb ho\u1eb7c b\u1ec7nh kh\u00e1c l\u00e0m m\u1ea5t kh\u1ea3 n\u0103ng nh\u1eadn th\u1ee9c ho\u1eb7c kh\u1ea3 n\u0103ng \u0111i\u1ec1u khi\u1ec3n h\u00e0nh vi \u0111\u1ec3 vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/em><\/span><\/p>\n

\u0111) L\u0103ng m\u1ea1, ph\u1ec9 b\u00e1ng ng\u01b0\u1eddi \u0111ang thi h\u00e0nh c\u00f4ng v\u1ee5; vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 t\u00ednh ch\u1ea5t c\u00f4n \u0111\u1ed3;<\/em><\/span><\/p>\n

e) L\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n \u0111\u1ec3 vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/em><\/span><\/p>\n

g) L\u1ee3i d\u1ee5ng ho\u00e0n c\u1ea3nh chi\u1ebfn tranh, thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh, ho\u1eb7c nh\u1eefng kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c c\u1ee7a x\u00e3 h\u1ed9i \u0111\u1ec3 vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/em><\/span><\/p>\n

h) Vi ph\u1ea1m trong th\u1eddi gian \u0111ang ch\u1ea5p h\u00e0nh h\u00ecnh ph\u1ea1t c\u1ee7a b\u1ea3n \u00e1n h\u00ecnh s\u1ef1 ho\u1eb7c \u0111ang ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/em><\/span><\/p>\n

i) Ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh m\u1eb7c d\u00f9 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 y\u00eau c\u1ea7u ch\u1ea5m d\u1ee9t h\u00e0nh vi \u0111\u00f3;<\/em><\/span><\/p>\n

k) Sau khi vi ph\u1ea1m \u0111\u00e3 c\u00f3 h\u00e0nh vi tr\u1ed1n tr\u00e1nh, che d\u1ea5u vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/em><\/span><\/p>\n

l) Vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 quy m\u00f4 l\u1edbn, s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a l\u1edbn;<\/em><\/span><\/p>\n

m) Vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi, tr\u1ebb em, ng\u01b0\u1eddi gi\u00e0, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ph\u1ee5 n\u1eef mang thai.”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, khi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf d\u1ef1a v\u00e0o m\u1ee9c \u0111\u1ed9, t\u00ednh ch\u1ea5t v\u00e0 quy m\u00f4 c\u1ee7a m\u1ed7i h\u00e0nh vi vi ph\u1ea1m m\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed7i h\u00e0nh vi vi ph\u1ea1m \u0111\u00f3.<\/span><\/p>\n

Chi ti\u1ebft v\u1ec1 m\u1ee9c x\u1eed ph\u1ea1t m\u1eddi c\u00e1c b\u1ea1n 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 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a><\/span><\/p>\n

Chi ti\u1ebft v\u1ec1 m\u1ee9c x\u1eed ph\u1ea1t m\u1eddi b\u1ea1n 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

\n

\n","protected":false},"excerpt":{"rendered":"

T\u00f9y thu\u1ed9c v\u00e0o t\u00ednh ch\u1ea5t, quy m\u00f4 c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m c\u1ee7a h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf m\u00e0 c\u00f3 m\u1ee9c \u0111\u1ed9 x\u1eed ph\u1ea1t kh\u00e1c nhau. Trong nh\u1eefng h\u00e0nh vi vi ph\u1ea1m \u0111\u00f3, c\u00f3 nh\u1eefng h\u00e0nh vi \u0111\u01b0\u1ee3c gi\u1ea3m trong \u0111i\u1ec1u ki\u1ec7n c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 c\u0169ng nh\u01b0 s\u1ebd b\u1ecb t\u0103ng khi c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng c\u1ee7a h\u00e0nh vi. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 – t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng h\u00e0nh ch\u00ednh thu\u1ebf, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":18518,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2204],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17758"}],"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=17758"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17758\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18518"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17758"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}