{"id":2122,"date":"2015-07-14T04:42:57","date_gmt":"2015-07-14T04:42:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2122"},"modified":"2015-08-13T03:23:07","modified_gmt":"2015-08-13T03:23:07","slug":"thong-tu-102014tt-btc-huong-dan-xu-phat-vi-pham-hve-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2122","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 10\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

\"Th\u00f4ng<\/span><\/h2>\n

Th\u00f4ng t\u01b0 10\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n ban h\u00e0nh ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014:\u00a0<\/span><\/h2>\n

\"Th\u00f4ng<\/span><\/h2>\n

TH\u00d4NG T\u01af<\/span><\/strong><\/span>
\n H\u01af\u1edaNG D\u1eaaN X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 H\u00d3A \u0110\u01a0N<\/span><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh s\u1ed1 15\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2012;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 81\/2013\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP ng\u00e0y 24 th\u00e1ng 9 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd gi\u00e1, ph\u00ed, l\u1ec7 ph\u00ed, h\u00f3a \u0111\u01a1n;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/span>
\n B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

Ch\u01b0\u01a1ng I <\/span><\/strong><\/span><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong> <\/span>
\n Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n, h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, m\u1ee9c ph\u1ea1t ti\u1ec1n, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 \u0111\u1ed1i v\u1edbi t\u1eebng h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP ng\u00e0y 24 th\u00e1ng 9 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd gi\u00e1, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 h\u00f3a \u0111\u01a1n.<\/span>
\n \u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong> <\/span>
\n Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y:<\/span>
\n 1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n. <\/span>
\n 2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/span>
\n \u0110i\u1ec1u 3. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng v\u00e0 h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/span><\/strong><\/span>
\n 1. M\u1ecdi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n, ng\u0103n ch\u1eb7n k\u1ecbp th\u1eddi v\u00e0 ph\u1ea3i b\u1ecb x\u1eed l\u00fd nghi\u00eam minh. M\u1ecdi h\u1eadu qu\u1ea3 do vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n g\u00e2y ra ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n 2. Vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nhanh ch\u00f3ng, k\u1ecbp th\u1eddi, c\u00f4ng khai, minh b\u1ea1ch, kh\u00e1ch quan, \u0111\u00fang th\u1ea9m quy\u1ec1n, \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 3. Vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n ph\u1ea3i 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, t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 v\u00e0 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng.<\/span>
\n 4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n khi c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n do ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/span>
\n 5. M\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t m\u1ed9t l\u1ea7n.<\/span>
\n 6. Nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n th\u00ec m\u1ed7i ng\u01b0\u1eddi vi ph\u1ea1m \u0111\u1ec1u b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi \u0111\u00f3. <\/span>
\n 7. M\u1ed9t ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n ho\u1eb7c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n nhi\u1ec1u l\u1ea7n th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 t\u1eebng h\u00e0nh vi vi ph\u1ea1m.<\/span>
\n 8. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb x\u1eed ph\u1ea1t c\u00f3 quy\u1ec1n t\u1ef1 m\u00ecnh ho\u1eb7c th\u00f4ng qua ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p ch\u1ee9ng minh m\u00ecnh kh\u00f4ng vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span>
\n 9. \u0110\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c b\u1eb1ng 02 l\u1ea7n m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n. <\/span>
\n M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 m\u1ee9c ph\u1ea1t ti\u1ec1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1eb1ng \u00bd (m\u1ed9t ph\u1ea7n hai) m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh th\u00ec \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t ti\u1ec1n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n.<\/span>
\n 10. C\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n bao g\u1ed3m:<\/span>
\n a) Ph\u1ea1t c\u1ea3nh c\u00e1o, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n kh\u00f4ng g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span>
\n b) Ph\u1ea1t ti\u1ec1n, m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u00f4\u0301i v\u01a1\u0301i t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng;<\/span>
\n Ngo\u00e0i c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t n\u00eau tr\u00ean, m\u1ed9t s\u1ed1 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 6, 7, 8, 9, 10, 11 Th\u00f4ng t\u01b0 n\u00e0y c\u00f2n \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3.<\/span>
\n Khi ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi m\u1ed9t h\u00e0nh vi kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c gi\u1ea3m nh\u1eb9 l\u00e0 m\u1ee9c trung b\u00ecnh c\u1ee7a khung ti\u1ec1n ph\u1ea1t quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u00f3. M\u1ee9c trung b\u00ecnh c\u1ee7a khung ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch chia \u0111\u00f4i t\u1ed5ng s\u1ed1 c\u1ee7a m\u1ee9c t\u1ed1i thi\u1ec3u v\u00e0 m\u1ee9c t\u1ed1i \u0111a. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c gi\u1ea3m nh\u1eb9 th\u00ec \u00e1p d\u1ee5ng m\u1ee9c trung b\u00ecnh t\u0103ng th\u00eam ho\u1eb7c m\u1ee9c trung b\u00ecnh gi\u1ea3m b\u1edbt. M\u1ee9c trung b\u00ecnh t\u0103ng th\u00eam \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch chia \u0111\u00f4i t\u1ed5ng s\u1ed1 c\u1ee7a m\u1ee9c t\u1ed1i \u0111a v\u00e0 m\u1ee9c trung b\u00ecnh. M\u1ee9c trung b\u00ecnh gi\u1ea3m b\u1edbt \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch chia \u0111\u00f4i t\u1ed5ng s\u1ed1 c\u1ee7a m\u1ee9c t\u1ed1i thi\u1ec3u v\u00e0 m\u1ee9c trung b\u00ecnh. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng tr\u1edf l\u00ean th\u00ec \u00e1p d\u1ee5ng m\u1ee9c t\u1ed1i \u0111a c\u1ee7a khung ph\u1ea1t ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 tr\u1edf l\u00ean th\u00ec \u00e1p d\u1ee5ng m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p v\u1eeba c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng v\u00e0 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec b\u00f9 tr\u1eeb theo nguy\u00ean t\u1eafc m\u1ed9t t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng tr\u1eeb cho m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9. <\/span>
\n 11. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n d\u1eabn \u0111\u1ebfn h\u00e0nh vi khai sai l\u00e0m 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 kh\u1ea5u tr\u1eeb, \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c d\u1eabn \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf th\u00ec x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n \u0110i\u1ec1u 4. T\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng<\/span><\/strong><\/span>
\n T\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9, \u0110i\u1ec1u 10 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span>
\n \u0110i\u1ec1u 5. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t<\/strong> <\/span>
\n 1. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n l\u00e0 01 n\u0103m.<\/span>
\n \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n d\u1eabn \u0111\u1ebfn tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf, khai thi\u1ebfu ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf l\u00e0 5 n\u0103m.<\/span>
\n 2. Th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 t\u00ednh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span>
\n \u0110\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u1ebft th\u00fac th\u00ec th\u1eddi hi\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t h\u00e0nh vi vi ph\u1ea1m;<\/span>
\n \u0110\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111ang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00ec th\u1eddi hi\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n do c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng chuy\u1ec3n \u0111\u1ebfn th\u00ec th\u1eddi hi\u1ec7u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Th\u1eddi gian c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng th\u1ee5 l\u00fd, xem x\u00e9t \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span>
\n 4. Trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u1ed1 t\u00ecnh tr\u1ed1n tr\u00e1nh, c\u1ea3n tr\u1edf vi\u1ec7c x\u1eed ph\u1ea1t th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t h\u00e0nh vi tr\u1ed1n tr\u00e1nh, c\u1ea3n tr\u1edf vi\u1ec7c x\u1eed ph\u1ea1t.<\/span>
\n 5. Th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n, n\u1ebfu trong th\u1eddi h\u1ea1n 06 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n theo h\u00ecnh th\u1ee9c ph\u1ea1t ti\u1ec1n (l\u00e0 ng\u00e0y th\u1ef1c hi\u1ec7n xong c\u00e1c ngh\u0129a v\u1ee5, y\u00eau c\u1ea7u ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh) ho\u1eb7c t\u1eeb ng\u00e0y h\u1ebft th\u1eddi hi\u1ec7u thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh m\u00e0 kh\u00f4ng t\u00e1i ph\u1ea1m th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/strong><\/span><\/p>\n

H\u00c0NH VI VI PH\u1ea0M, H\u00ccNH TH\u1ee8C X\u1eec PH\u1ea0T, BI\u1ec6N PH\u00c1P KH\u1eaeC PH\u1ee4C H\u1eacU QU\u1ea2 V\u1ec0 H\u00d3A \u0110\u01a0N<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 6. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0 kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/strong><\/span>
\n 1. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi t\u1ef1 in h\u00f3a \u0111\u01a1n, kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u1ee7 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh.<\/span>
\n a) C\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u00fang tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n. <\/span>
\n Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi t\u1ef1 in h\u00f3a \u0111\u01a1n, kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u1ee7 m\u1ed9t trong c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u00fang nh\u01b0 tr\u00ean.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p t\u1ef1 in h\u00f3a \u0111\u01a1n, kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea3m b\u1ea3o \u0111\u00fang c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c nh\u01b0 tr\u00ean nh\u01b0ng thi\u1ebfu ho\u1eb7c sai c\u00e1c n\u1ed9i dung kh\u00e1c (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) th\u00ec:<\/span>
\n b.1) Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu n\u1ed9i dung thi\u1ebfu ho\u1eb7c sai tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c v\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n b.2) Ph\u1ea1t ti\u1ec1n \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung h\u00ecnh ph\u1ea1t l\u00e0 2.000.000 \u0111\u1ed3ng n\u1ebfu n\u1ed9i dung thi\u1ebfu ho\u1eb7c sai tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c nh\u01b0ng \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/span>
\n b.3) Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng n\u1ebfu n\u1ed9i dung thi\u1ebfu ho\u1eb7c sai tr\u00ean h\u00f3a \u0111\u01a1n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n 2. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span>
\n a) T\u1ef1 in h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi kh\u00f4ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh;<\/span>
\n C\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0 kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span>
\n b) Cung c\u1ea5p ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc theo quy \u0111\u1ecbnh ho\u1eb7c h\u00f3a \u0111\u01a1n khi in ra kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 n\u1ed9i dung quy \u0111\u1ecbnh.<\/span>
\n Nguy\u00ean t\u1eafc \u0111\u1ea3m b\u1ea3o \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span>
\n 3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi t\u1ef1 in h\u00f3a \u0111\u01a1n gi\u1ea3 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p do l\u1ed7i kh\u00e1ch quan c\u1ee7a ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n) v\u00e0 h\u00e0nh vi kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u1ea3.<\/span>
\n H\u00f3a \u0111\u01a1n gi\u1ea3 l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in ho\u1eb7c kh\u1edfi t\u1ea1o theo h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ho\u1eb7c in, kh\u1edfi t\u1ea1o tr\u00f9ng s\u1ed1 c\u1ee7a c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n.<\/span>
\n L\u1ed7i kh\u00e1ch quan c\u1ee7a ph\u1ea7n m\u1ec1m t\u1ef1 in \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh do l\u1ed7i t\u1ef1 th\u00e2n c\u1ee7a ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n (nh\u01b0 do virus\u2026), kh\u00f4ng c\u00f3 s\u1ef1 can thi\u1ec7p c\u1ee7a con ng\u01b0\u1eddi. Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n t\u1ef1 in in ra l\u00e0 h\u00f3a \u0111\u01a1n gi\u1ea3 do l\u1ed7i kh\u00e1ch quan c\u1ee7a ph\u1ea7n m\u1ec1m t\u1ef1 in th\u00ec \u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o. C\u00e1c b\u00ean (\u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n) ph\u1ea3i d\u1eebng vi\u1ec7c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n, k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh, s\u1eeda ch\u1eefa ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n.<\/span>
\n 4. H\u00ecnh th\u1ee9c ph\u1ea1t b\u1ed5 sung: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y b\u1ecb ph\u1ea1t \u0111\u00ecnh ch\u1ec9 quy\u1ec1n t\u1ef1 in h\u00f3a \u0111\u01a1n, quy\u1ec1n kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. <\/span>
\n 5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0111i\u1ec3m a kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y bu\u1ed9c ph\u1ea3i h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in ho\u1eb7c kh\u1edfi t\u1ea1o kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/span>
\n \u0110i\u1ec1u 7. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u1eb7t in h\u00f3a \u0111\u01a1n<\/strong> <\/span>
\n 1. H\u00e0nh vi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng in b\u1eb1ng v\u0103n b\u1ea3n.<\/span>
\n a) Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u1ea3 b\u00ean \u0111\u1eb7t in v\u00e0 b\u00ean nh\u1eadn in h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng in b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh in h\u00f3a \u0111\u01a1n c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh.<\/span>
\n H\u1ee3p \u0111\u1ed3ng in h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt D\u00e2n s\u1ef1, quy\u1ebft \u0111\u1ecbnh t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7t in h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng in b\u1eb1ng v\u0103n b\u1ea3n nh\u01b0ng h\u1ee3p \u0111\u1ed3ng in kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung ho\u1eb7c t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u00e3 k\u00fd quy\u1ebft \u0111\u1ecbnh t\u1ef1 in h\u00f3a \u0111\u01a1n nh\u01b0ng quy\u1ebft \u0111\u1ecbnh t\u1ef1 in h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec:<\/span>
\n b.1) Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111\u1eb7t in v\u00e0 b\u00ean nh\u1eadn \u0111\u1eb7t in h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00fd ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ed5 sung c\u00e1c n\u1ed9i dung c\u00f2n thi\u1ebfu, t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in k\u00fd quy\u1ebft \u0111\u1ecbnh b\u1ed5 sung c\u00e1c n\u1ed9i dung c\u00f2n thi\u1ebfu tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra.<\/span>
\n b.2) Ph\u1ea1t ti\u1ec1n \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t l\u00e0 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111\u1eb7t in v\u00e0 b\u00ean nh\u1eadn \u0111\u1eb7t in h\u00f3a \u0111\u01a1n kh\u00f4ng k\u00fd ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ed5 sung c\u00e1c n\u1ed9i dung c\u00f2n thi\u1ebfu, t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n kh\u00f4ng k\u00fd quy\u1ebft \u0111\u1ecbnh b\u1ed5 sung c\u00e1c n\u1ed9i dung c\u00f2n thi\u1ebfu. \u0110\u1ed3ng th\u1eddi b\u00ean \u0111\u1eb7t in v\u00e0 b\u00ean nh\u1eadn \u0111\u1eb7t in h\u00f3a \u0111\u01a1n ph\u1ea3i b\u1ed5 sung c\u00e1c n\u1ed9i dung c\u00f2n thi\u1ebfu c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/span>
\n 2. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span>
\n a) Kh\u00f4ng thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n ho\u1eb7c th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng khi \u0111\u00e3 l\u1eadp t\u1edd Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n kh\u00f4ng quy \u0111\u1ecbnh th\u1eddi h\u1ea1n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span>
\n b) Kh\u00f4ng h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1eb7t in ch\u01b0a ph\u00e1t h\u00e0nh nh\u01b0ng kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh. <\/span>
\n 3. \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng khai b\u00e1o \u0111\u00fang quy \u0111\u1ecbnh vi\u1ec7c m\u1ea5t h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/span>
\n a) Kh\u00f4ng x\u1eed ph\u1ea1t n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf trong v\u00f2ng 5 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.<\/span>
\n b) Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u1eeb ng\u00e0y th\u1ee9 6 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9; Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung h\u00ecnh ph\u1ea1t.<\/span>
\n c) Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 18.000.000 \u0111\u1ed3ng n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng, h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf sau ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.<\/span>
\n 4. Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 45.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi cho, b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1eb7t in ch\u01b0a ph\u00e1t h\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c s\u1eed d\u1ee5ng.<\/span>
\n 5. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n gi\u1ea3.<\/span>
\n 6. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y ph\u1ea3i h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/span>
\n \u0110i\u1ec1u 8. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in<\/strong> <\/span>
\n 1. \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span>
\n a) Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n sau 5 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n b\u00e1o c\u00e1o.<\/span>
\n b) Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y th\u1ee9 6 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n b\u00e1o c\u00e1o v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9; Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung h\u00ecnh ph\u1ea1t l\u00e0 2.000.000 \u0111\u1ed3ng.<\/span>
\n c) Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n sau ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n b\u00e1o c\u00e1o.<\/span>
\n 2. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span>
\n a) Kh\u00f4ng thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n ho\u1eb7c th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng khi b\u00ean \u0111\u1eb7t in \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n kh\u00f4ng quy \u0111\u1ecbnh th\u1eddi h\u1ea1n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span>
\n b) Kh\u00f4ng h\u1ee7y c\u00e1c s\u1ea3n ph\u1ea9m in h\u1ecfng, in th\u1eeba khi ti\u1ebfn h\u00e0nh thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in.<\/span>
\n 3. Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 18.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span>
\n a) Nh\u1eadn in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in khi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.<\/span>
\n \u0110i\u1ec1u ki\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span>
\n b) Kh\u00f4ng khai b\u00e1o vi\u1ec7c l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n trong khi in, tr\u01b0\u1edbc khi giao cho kh\u00e1ch h\u00e0ng.<\/span>
\n 4. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t kh\u00e2u b\u1ea5t k\u1ef3 trong h\u1ee3p \u0111\u1ed3ng in h\u00f3a \u0111\u01a1n cho c\u01a1 s\u1edf in kh\u00e1c.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c nh\u1eadn \u0111\u1eb7t in h\u00f3a \u0111\u01a1n chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e2u in ra phim (ch\u1ebf b\u1ea3n) cho c\u01a1 s\u1edf in kh\u00e1c th\u00ec x\u1eed ph\u1ea1t \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung h\u00ecnh ph\u1ea1t.<\/span>
\n 5. Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 45.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi cho, b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a kh\u00e1ch h\u00e0ng n\u00e0y cho kh\u00e1ch h\u00e0ng kh\u00e1c.<\/span>
\n 6. Ph\u1ea1t ti\u1ec1n 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi in h\u00f3a \u0111\u01a1n gi\u1ea3.<\/span>
\n 7. H\u00ecnh th\u1ee9c ph\u1ea1t b\u1ed5 sung: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y c\u00f2n b\u1ecb \u0111\u00ecnh ch\u1ec9 in h\u00f3a \u0111\u01a1n t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. <\/span>
\n 8. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 5 v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y ph\u1ea3i h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n cho, b\u00e1n ho\u1eb7c h\u00f3a \u0111\u01a1n gi\u1ea3.<\/span>
\n \u0110i\u1ec1u 9. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 mua h\u00f3a \u0111\u01a1n<\/strong> <\/span>
\n 1. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c mua \u0111\u00e3 h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng khai b\u00e1o vi\u1ec7c l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00e3 mua nh\u01b0ng ch\u01b0a l\u1eadp.<\/span>
\n Th\u1eddi h\u1ea1n khai b\u00e1o vi\u1ec7c l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span>
\n a) Kh\u00f4ng x\u1eed ph\u1ea1t n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 mua nh\u01b0ng ch\u01b0a l\u1eadp \u0111\u01b0\u1ee3c khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf trong v\u00f2ng 5 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.<\/span>
\n b) Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 mua nh\u01b0ng ch\u01b0a l\u1eadp khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u1eeb ng\u00e0y th\u1ee9 6 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9; <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung h\u00ecnh ph\u1ea1t l\u00e0 6.000.000 \u0111\u1ed3ng.<\/span>
\n c) Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng, h\u00f3a \u0111\u01a1n \u0111\u00e3 mua nh\u01b0ng ch\u01b0a l\u1eadp khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf sau ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.<\/span>
\n 3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi cho, b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u00e3 mua nh\u01b0ng ch\u01b0a l\u1eadp.<\/span>
\n 4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111i\u0323nh ta\u0323i c\u00e1c kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y bu\u1ed9c ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c mua \u0111\u00e3 h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng; h\u00f3a \u0111\u01a1n \u0111\u00e3 mua v\u00e0 ch\u01b0a l\u1eadp.<\/span>
\n \u0110i\u1ec1u 10. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong> <\/span>
\n 1. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span>
\n a) L\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n v\u00e0 c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n bi\u1ebft \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh nh\u01b0ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh m\u00e0 \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec ph\u1ea1t ti\u1ec1n \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t l\u00e0 2.000.000 \u0111\u1ed3ng.<\/span>
\n b) Kh\u00f4ng ni\u00eam y\u1ebft Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span>
\n Vi\u1ec7c ni\u00eam y\u1ebft Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec ph\u1ea1t ti\u1ec1n \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t l\u00e0 2.000.000 \u0111\u1ed3ng. <\/span>
\n 2. \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ee9ng minh \u0111\u00e3 g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng c\u01a1 quan thu\u1ebf kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c do th\u1ea5t l\u1ea1c th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/span>
\n b) Ph\u1ea1t ti\u1ec1n 6.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. <\/span>
\n c) Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 18.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh nh\u01b0ng ch\u01b0a \u0111\u1ebfn k\u1ef3 khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i cam k\u1ebft k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n c\u00f3 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m c Kho\u1ea3n n\u00e0y v\u00e0 \u0111\u00e3 ch\u1ea5p h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, ng\u01b0\u1eddi mua h\u00e0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb, t\u00ednh v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh.<\/span>
\n d) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, n\u1ed9p thu\u1ebf th\u00ec x\u1eed ph\u1ea1t theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 3. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh. <\/span>
\n \u0110i\u1ec1u 11. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong> <\/span>
\n 1. \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh:<\/span>
\n a) Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, n\u1ebfu c\u00e1c n\u1ed9i dung n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng l\u1eadp \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh nh\u01b0ng t\u1ef1 ph\u00e1t hi\u1ec7n ra v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/span>
\n b) Ph\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 2. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng h\u1ee7y ho\u1eb7c h\u1ee7y kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh.<\/span>
\n Vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span>
\n 3. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span>
\n a) L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/span>
\n Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span>
\n a.1) Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m kh\u00f4ng d\u1eabn \u0111\u1ebfn ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec ph\u1ea1t ti\u1ec1n \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung h\u00ecnh ph\u1ea1t.<\/span>
\n V\u00ed d\u1ee5: C\u00f4ng ty C giao h\u00e0ng cho kh\u00e1ch h\u00e0ng v\u00e0o ng\u00e0y 01\/3\/2014 (c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu xu\u1ea5t kho c\u1ee7a C\u00f4ng ty C), nh\u01b0ng \u0111\u1ebfn ng\u00e0y 03\/3\/2014 C\u00f4ng ty C m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng. Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 tr\u00ean l\u00e0 kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m nh\u01b0ng C\u00f4ng ty C \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a th\u00e1ng 3\/2014 n\u00ean C\u00f4ng ty C b\u1ecb x\u1eed ph\u1ea1t \u1edf m\u1ee9c 4.000.000 \u0111\u1ed3ng (do kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9).<\/span>
\n a.2) Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00e1c l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh.<\/span>
\n b) L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn theo quy \u0111\u1ecbnh.<\/span>
\n H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span>
\n b.1) Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn nh\u01b0ng kh\u00e1c quy\u1ec3n (quy\u1ec3n c\u00f3 s\u1ed1 th\u1ee9 t\u1ef1 l\u1edbn h\u01a1n d\u00f9ng tr\u01b0\u1edbc), t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n sau khi ph\u00e1t hi\u1ec7n ra \u0111\u00e3 h\u1ee7y (kh\u00f4ng d\u00f9ng) quy\u1ec3n c\u00f3 s\u1ed1 th\u1ee9 t\u1ef1 b\u00e9 h\u01a1n.<\/span>
\n V\u00ed d\u1ee5: C\u00f4ng ty X c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf b\u00e1n h\u00e0ng. C\u00f4ng ty X ph\u00e2n chia c\u00e1c quy\u1ec3n h\u00f3a \u0111\u01a1n \u0111\u1eb7t in cho c\u00e1c c\u01a1 s\u1edf b\u00e1n h\u00e0ng. C\u1eeda h\u00e0ng Y thu\u1ed9c C\u00f4ng ty X \u0111\u01b0\u1ee3c nh\u1eadn 2 quy\u1ec3n h\u00f3a \u0111\u01a1n (quy\u1ec3n th\u1ee9 1 t\u1eeb s\u1ed1 501 \u0111\u1ebfn s\u1ed1 550 v\u00e0 quy\u1ec3n th\u1ee9 2 t\u1eeb s\u1ed1 551 \u0111\u1ebfn s\u1ed1 600). Nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng c\u1ee7a c\u1eeda h\u00e0ng Y \u0111\u00e3 s\u1eed d\u1ee5ng quy\u1ec3n th\u1ee9 2 tr\u01b0\u1edbc (h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn). Sau khi s\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n m\u1edbi ph\u00e1t hi\u1ec7n ra, c\u1eeda h\u00e0ng Y ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng quy\u1ec3n h\u00f3a \u0111\u01a1n th\u1ee9 2 cho \u0111\u1ebfn h\u1ebft v\u00e0 h\u1ee7y (kh\u00f4ng d\u00f9ng) quy\u1ec3n th\u1ee9 nh\u1ea5t. <\/span>
\n b.2) Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00e1c l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn theo quy \u0111\u1ecbnh.<\/span>
\n c) Ng\u00e0y ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp x\u1ea3y ra tr\u01b0\u1edbc ng\u00e0y mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span>
\n c.1) Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu ng\u00e0y ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp x\u1ea3y ra tr\u01b0\u1edbc ng\u00e0y mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0o k\u1ef3 khai thu\u1ebf \u0111\u00fang v\u1edbi ng\u00e0y ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/span>
\n V\u00ed d\u1ee5: Nh\u00e0 th\u1ea7u A mua h\u00f3a \u0111\u01a1n do C\u1ee5c thu\u1ebf B \u0111\u1eb7t in v\u00e0o ng\u00e0y 01\/4\/2014 nh\u01b0ng khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng Nh\u00e0 th\u1ea7u A l\u1ea1i ghi ng\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y 28\/3\/2014. Nh\u00e0 th\u1ea7u A \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp n\u00eau tr\u00ean v\u00e0o k\u1ef3 khai thu\u1ebf th\u00e1ng 3\/2014 th\u00ec nh\u00e0 th\u1ea7u A b\u1ecb x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span>
\n c.2) Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00e1c ghi ng\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc ng\u00e0y mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span>
\n d) L\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0ng kh\u00f4ng giao cho ng\u01b0\u1eddi mua, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo b\u1ea3ng k\u00ea;<\/span>
\n \u0111) Kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea ho\u1eb7c kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span>
\n e) L\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 \u0111\u00e3 giao cho ng\u01b0\u1eddi mua ho\u1eb7c \u0111\u00e3 k\u00ea khai thu\u1ebf.<\/span>
\n e.1) Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu vi\u1ec7c l\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh v\u00e0 \u0111\u00e3 giao cho ng\u01b0\u1eddi mua ho\u1eb7c \u0111\u00e3 k\u00ea khai thu\u1ebf, b\u00ean b\u00e1n v\u00e0 b\u00ean mua ph\u00e1t hi\u1ec7n vi\u1ec7c l\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n v\u00e0 l\u1eadp l\u1ea1i lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00fang theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra v\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf<\/span>
\n e.2) Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00e1c l\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span>
\n 4. Ph\u1ea1t ti\u1ec1n 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span>
\n a) L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng) nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n khi h\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u1ebfn th\u1eddi gian l\u01b0u tr\u1eef, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n. Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n, tr\u1eeb li\u00ean giao cho kh\u00e1ch h\u00e0ng, trong th\u1eddi gian l\u01b0u tr\u1eef th\u00ec x\u1eed ph\u1ea1t theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t (li\u00ean giao cho kh\u00e1ch h\u00e0ng) khi c\u01a1 quan thu\u1ebf ch\u01b0a ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng c\u00e1c li\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 \u0111\u00e3 xo\u00e1 b\u1ecf (ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n kh\u00e1c thay th\u1ebf cho c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 \u0111\u00e3 xo\u00e1 b\u1ecf) th\u00ec ng\u01b0\u1eddi b\u00e1n b\u1ecb ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00f4ng b\u00e1o m\u1ea5t nhi\u1ec1u s\u1ed1 h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf nh\u01b0ng c\u01a1 quan thu\u1ebf \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n g\u1ed9p nhi\u1ec1u l\u1ea7n m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1o c\u00e1o c\u01a1 quan thu\u1ebf th\u00ec x\u1eed ph\u1ea1t theo t\u1eebng l\u1ea7n m\u1ea5t h\u00f3a \u0111\u01a1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng) c\u00f3 li\u00ean quan \u0111\u1ebfn b\u00ean th\u1ee9 ba, b\u00ean th\u1ee9 ba do ng\u01b0\u1eddi b\u00e1n thu\u00ea th\u00ec x\u1eed ph\u1ea1t ng\u01b0\u1eddi b\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y.<\/span>
\n b) Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean cho ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh. C\u00f9ng v\u1edbi vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua.<\/span>
\n 5. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p (tr\u1eeb h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c h\u00e0nh vi s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n (tr\u1eeb h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y).<\/span>
\n S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span>
\n 6. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span>
\n \u0110i\u1ec1u 12. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi mua<\/span><\/strong><\/span>
\n 1. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho ng\u01b0\u1eddi mua) \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t va\u0300 ba\u0301o ca\u0301o la\u0323i v\u01a1\u0301i c\u01a1 quan thu\u00ea\u0301 tr\u01b0\u01a1\u0301c khi c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec ng\u01b0\u1eddi mua kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00f4ng b\u00e1o m\u1ea5t nhi\u1ec1u s\u1ed1 h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf nh\u01b0ng c\u01a1 quan thu\u1ebf \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n g\u1ed9p nhi\u1ec1u l\u1ea7n m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1o c\u00e1o c\u01a1 quan thu\u1ebf th\u00ec x\u1eed ph\u1ea1t theo t\u1eebng l\u1ea7n m\u1ea5t h\u00f3a \u0111\u01a1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng) c\u00f3 li\u00ean quan \u0111\u1ebfn b\u00ean th\u1ee9 ba, b\u00ean th\u1ee9 ba do ng\u01b0\u1eddi mua thu\u00ea th\u00ec x\u1eed ph\u1ea1t ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho ng\u01b0\u1eddi mua) trong th\u1eddi gian l\u01b0u tr\u1eef th\u00ec x\u1eed ph\u1ea1t theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span>
\n 2. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p (tr\u1eeb h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c h\u00e0nh vi s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n (tr\u1eeb h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span>
\n \u0110i\u1ec1u 13. H\u00e0nh vi quy \u0111\u1ecbnh v\u1ec1 l\u1eadp, g\u1eedi th\u00f4ng b\u00e1o v\u00e0 b\u00e1o c\u00e1o (tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n) cho c\u01a1 quan thu\u1ebf<\/span><\/strong><\/span>
\n 1. Ph\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp sai ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, theo quy \u0111\u1ecbnh.<\/span>
\n Ngo\u00e0i b\u1ecb ph\u1ea1t ti\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi l\u1ea1i c\u01a1 quan thu\u1ebf c\u00e1c th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o \u0111\u00fang quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 l\u1eadp l\u1ea1i th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o thay th\u1ebf \u0111\u00fang quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n:<\/span>
\n a) Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y th\u1ee9 1 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 5 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, t\u1eeb ng\u00e0y th\u1ee9 6 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span>
\n c) Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1eadm sau 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/span>
\n 3. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf. H\u00e0nh vi kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c t\u00ednh sau 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/span><\/strong><\/span><\/p>\n

\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 14. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong><\/span>
\n 1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 02 th\u00e1ng 3 n\u0103m 2014.<\/span>
\n 2. C\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft li\u00ean quan.<\/span>
\n 3. Vi\u1ec7c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u00e3 x\u1ea3y ra tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP ng\u00e0y 24 th\u00e1ng 9 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP ng\u00e0y 24 th\u00e1ng 9 n\u0103m 2013 v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y, m\u00e0 \u00e1p d\u1ee5ng c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1ea3y ra h\u00e0nh vi vi ph\u1ea1m \u0111\u00f3. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y nh\u1eb9 h\u01a1n m\u1ee9c x\u1eed ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u00e1p d\u1ee5ng m\u1ee9c x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u00e0nh vi vi ph\u1ea1m x\u1ea3y ra tr\u01b0\u1edbc ng\u00e0y 109\/2013\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0111\u00e3 b\u1ecb l\u1eadp bi\u00ean b\u1ea3n, nh\u01b0ng c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u01b0a ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ho\u1eb7c \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd nh\u01b0ng \u0111ang trong th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i th\u00ec \u0111\u01b0\u1ee3c xem x\u00e9t, ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd theo m\u1ee9c x\u1eed ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n \u0110i\u1ec1u 15. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span><\/strong><\/span>
\n 1. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh, kh\u00f4ng kinh doanh v\u00e0 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u00e1c vi ph\u1ea1m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t trong to\u00e0n ng\u00e0nh, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c in, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u00f4\u0323i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 3. Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y Ph\u1ee5 l\u1ee5c m\u1eabu l\u1eadp bi\u00ean b\u1ea3n, m\u1eabu quy\u1ebft \u0111\u1ecbnh, tu\u1ef3 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 m\u00e0 c\u00f3 th\u1ec3 b\u1ed5 sung th\u00eam d\u00f2ng v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u1ea3nh \u0111\u1ee7 n\u1ed9i dung c\u1ee7a h\u00e0nh vi vi ph\u1ea1m trong qu\u00e1 tr\u00ecnh l\u1eadp bi\u00ean b\u1ea3n v\u00e0 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span>
\n Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n

\"Th\u00f4ng<\/p>\n

B\u1ea1n \u0111\u1ecdc t\u1ea3i to\u00e0n b\u1ed9 th\u00f4ng t\u01b0 t\u1ea1i file \u0111\u00ednh k\u00e8m.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax – lu\u00f4n c\u1eadp nh\u1eadt nh\u1eefng v\u0103n b\u1ea3n, th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t.Th\u00f4ng t\u01b0 s\u1ed1 10\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/p>\n","protected":false},"author":7,"featured_media":2582,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[345],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2122"}],"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=2122"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2122\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/2582"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2122"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}