{"id":18650,"date":"2015-12-01T07:05:14","date_gmt":"2015-12-01T07:05:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18650"},"modified":"2015-12-01T10:59:45","modified_gmt":"2015-12-01T10:59:45","slug":"quy-dinh-xu-ly-su-co-trong-qua-trinh-thuc-hien-giao-dich-dien-tu-trong-linh-vuc-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18650","title":{"rendered":"Quy \u0111\u1ecbnh x\u1eed l\u00fd s\u1ef1 c\u1ed1 trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf"},"content":{"rendered":"

\"Quy<\/h2>\n

Giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Vi\u1ec7c th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf kh\u00f3 c\u00f3 th\u1ec3 tr\u00e1nh kh\u1ecfi nh\u1eefng s\u1ef1 c\u1ed1 trong qu\u00e1 tr\u00ecnh \u0111ang th\u1ef1c hi\u1ec7n giao d\u1ecbch c\u1ee7a c\u00e1c b\u00ean nh\u01b0 NNT, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, ng\u00e2n h\u00e0ng, C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf. V\u1eady c\u00e1ch kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1 \u0111\u00f3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i Quy \u0111\u1ecbnh x\u1eed l\u00fd s\u1ef1 c\u1ed1 trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/strong><\/span><\/p>\n

Theo \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 110\/2015\/TT-BTC<\/a> <\/strong>quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

“1.\u00a0Tr\u01b0\u1eddng h\u1ee3p g\u1eb7p s\u1ef1 c\u1ed1 trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf do l\u1ed7i h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c th\u00ec li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn h\u1ea1n n\u1ed9p h\u00f4\u0300 s\u01a1 thu\u00ea\u0301, n\u1ed9p thu\u1ebf m\u00e0 h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c s\u1ef1 c\u1ed1, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea5y tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf ho\u1eb7c qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i ng\u00e2n h\u00e0ng. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m h\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/em><\/span><\/p>\n

2.Tr\u01b0\u1eddng h\u1ee3p do l\u1ed7i h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft, ph\u1ed1i h\u01a1\u0323p v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n (trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh) v\u00e0 kh\u1eafc ph\u1ee5c nhanh nh\u1ea5t s\u1ef1 c\u1ed1, c\u00f3 bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf trong th\u1eddi gian ng\u1eafn nh\u1ea5t.<\/em><\/span><\/p>\n

3.Tr\u01b0\u1eddng h\u1ee3p l\u1ed7i do C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf trong ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf, n\u1ed9p thu\u1ebf th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o (theo m\u1eabu 02\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed (www.gdt.gov.vn) v\u00e0 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u1ec1 s\u1ef1 c\u1ed1 c\u1ee7a h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, th\u1eddi gian h\u1ec7 th\u1ed1ng ti\u1ebfp t\u1ee5c v\u1eadn h\u00e0nh.<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed trong ng\u00e0y ti\u1ebfp theo sau khi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p cho kho\u1ea3n n\u1ed9p c\u00f3 h\u1ea1n n\u1ed9p n\u1eb1m trong kho\u1ea3ng th\u1eddi gian h\u1ec7 th\u1ed1ng c\u00f3 s\u1ef1 c\u1ed1 theo th\u00f4ng b\u00e1o c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Vi\u1ec7c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, c\u00e1c tr\u01b0\u1eddng h\u1ee3p khi kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1 trong khi th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n
\n

Tr\u00e1ch nhi\u1ec7m<\/strong><\/span><\/p>\n<\/td>\n

Bi\u1ec7n ph\u00e1p x\u1eed l\u00fd<\/strong><\/span><\/td>\n\n

Kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/td>\n\n
    \n
  • \u00a0T\u1ef1 kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1;<\/span><\/li>\n
  • Li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, h\u1ed7 tr\u1ee3 (trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u1ef1 kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c).<\/span><\/li>\n<\/ul>\n<\/td>\n
\u0110\u1ebfn h\u1ea1n n\u1ed9p thu\u1ebf m\u00e0 ch\u01b0a kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c s\u1ef1 c\u1ed1, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf giao d\u1ecbch b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea5y cho c\u01a1 quan thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i ng\u00e2n h\u00e0ng.<\/strong><\/span><\/td>\n<\/tr>\n
T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 ng\u00e2n h\u00e0ng<\/strong><\/span><\/td>\n\n
    \n
  • Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n
  • \u00a0Ph\u1ed1i h\u1ee3p v\u1edbi T\u1ed5ng C\u1ee5c thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi;<\/span><\/li>\n
  • Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n;<\/span><\/li>\n
  • \u00a0Kh\u1eafc ph\u1ee5c nhanh v\u00e0 c\u00f3 bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf trong th\u1eddi gian s\u1edbm nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<\/td>\n
Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 ng\u00e2n h\u00e0ng h\u1ed7 tr\u1ee3 g\u1eedi h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf trong th\u1eddi gian s\u1edbm nh\u1ea5t.<\/span><\/td>\n<\/tr>\n
C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/strong><\/span><\/td>\n\n
    \n
  • Th\u00f4ng b\u00e1o cho tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed v\u00e0 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u1ec1 s\u1ef1 c\u1ed1, th\u1eddi gian x\u1eed l\u00fd;<\/span><\/li>\n
  • Th\u1ef1c hi\u1ec7n th\u00f4ng tin vi\u1ec7c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n

     <\/td>\n

\n
    \n
  • \u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ng\u00e0y ti\u1ebfp theo sau khi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/li>\n
  • Mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p cho kho\u1ea3n n\u1ed9p c\u00f3 h\u1ea1n n\u1ed9p;<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

    Vi\u1ec7c th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf kh\u00f3 c\u00f3 th\u1ec3 tr\u00e1nh kh\u1ecfi nh\u1eefng s\u1ef1 c\u1ed1 trong qu\u00e1 tr\u00ecnh \u0111ang th\u1ef1c hi\u1ec7n giao d\u1ecbch c\u1ee7a c\u00e1c b\u00ean nh\u01b0 NNT, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, ng\u00e2n h\u00e0ng, C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf. V\u1eady c\u00e1ch kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1 \u0111\u00f3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i Quy \u0111\u1ecbnh x\u1eed l\u00fd s\u1ef1 c\u1ed1 trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":19267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2306],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18650"}],"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=18650"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18650\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19267"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18650"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}