{"id":18033,"date":"2015-11-11T05:05:36","date_gmt":"2015-11-11T05:05:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18033"},"modified":"2016-12-09T10:15:36","modified_gmt":"2016-12-09T10:15:36","slug":"quy-dinh-mien-giam-tien-phat-vi-pham-hanh-chinh-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18033","title":{"rendered":"Quy \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf"},"content":{"rendered":"

\"Quy<\/h2>\n

Khi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e9t x\u1eed d\u1ef1a v\u00e0o m\u1ee9c \u0111\u1ed9, h\u00e0nh vi v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a t\u1eebng vi ph\u1ea1m m\u00e0 c\u00f3 c\u00e1ch x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi m\u1ed7i h\u00e0nh vi.\u00a0C\u0103n c\u1ee9\u00a0nh\u1eefng h\u00e0nh vi c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 ho\u1eb7c t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ho\u1eb7c c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n n\u1ed9p ph\u1ea1t. V\u1eady tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ea7n ph\u1ea3i l\u00e0m nh\u1eefng th\u1ee7 t\u1ee5c g\u00ec v\u00e0 tr\u00ecnh t\u1ef1 c\u1ee7a th\u1ee7 t\u1ee5c \u0111\u00f3 ra sao? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf\u00a0<\/strong><\/span><\/h2>\n

1. \u0110i\u1ec1u ki\u1ec7n mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/h2>\n

Theo c\u00e1c Kho\u1ea3n 1, 2, 6 \u0110i\u1ec1u 37 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a> v\u1ec1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

“1. C\u00e1 nh\u00e2n b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u1edbi m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean \u0111ang g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t, \u0111\u1ed9t xu\u1ea5t v\u1ec1 kinh t\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, th\u1ea3m h\u1ecda, tai n\u1ea1n, d\u1ecbch b\u1ec7nh, b\u1ec7nh hi\u1ec3m ngh\u00e8o c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/em><\/span><\/p>\n

2. M\u1ee9c mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 ti\u1ec1n ph\u1ea1t c\u00f2n l\u1ea1i trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u00e0 kh\u00f4ng qu\u00e1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb thi\u1ec7t h\u1ea1i; chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh.<\/span><\/em><\/span><\/p>\n

6. Kh\u00f4ng mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c \u0111\u00e3 h\u1ebft th\u1eddi hi\u1ec7u gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.”<\/span><\/em><\/span><\/p>\n

T\u1eeb c\u00e1c quy \u0111\u1ecbnh tr\u00ean, \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf khi ph\u1ea3i n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0:<\/span><\/p>\n