{"id":23529,"date":"2016-07-08T05:25:17","date_gmt":"2016-07-08T05:25:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23529"},"modified":"2016-07-11T03:39:20","modified_gmt":"2016-07-11T03:39:20","slug":"thong-tu-392014tt-btc-huong-dan-512010nd-cp-042014nd-cp-hoa-don-ban-hang-hoa-dich-vu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23529","title":{"rendered":"Th\u00f4ng t\u01b0 39\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn 51\/2010\/N\u0110-CP 04\/2014\/N\u0110-CP h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5"},"content":{"rendered":"

 <\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/strong><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 39\/2014\/TT-BTC<\/strong><\/span><\/td>\n\n

H\u00e0 N\u1ed9i, ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2014<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

TH\u00d4NG T\u01af<\/strong><\/span><\/p>\n

H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH NGH\u1eca \u0110\u1ecaNH S\u1ed0 51\/2010\/N\u0110-CP NG\u00c0Y 14 TH\u00c1NG 5 N\u0102M 2010 V\u00c0 NGH\u1eca \u0110\u1ecaNH S\u1ed0 04\/2014\/N\u0110-CP NG\u00c0Y 17 TH\u00c1NG 01 N\u0102M 2014 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u1ec0 H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG H\u00d3A, CUNG \u1ee8NG D\u1ecaCH V\u1ee4<\/span><\/p>\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;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH11 ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2003;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 31\/2013\/QH13 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed s\u1ed1 51\/2005\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP<\/a> 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; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP <\/strong>ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 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;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/em><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/strong><\/span><\/h2>\n

H\u01af\u1edaNG D\u1eaaN CHUNG<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h3>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c in, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 h\u00f3a \u0111\u01a1n); nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n; quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong vi\u1ec7c in, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n; ki\u1ec3m tra, thanh tra v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/h3>\n
    \n
  1. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, g\u1ed3m:<\/span><\/li>\n
  2. a) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n Vi\u1ec7t Nam kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c b\u00e1n ra n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n
  3. b) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c s\u1ea3n xu\u1ea5t kinh doanh \u1edf Vi\u1ec7t Nam b\u00e1n h\u00e0ng ra n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n
  4. c) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n
  5. T\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n, t\u1ed5 ch\u1ee9c trung gian cung \u1ee9ng gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n
  6. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n
  7. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c in, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ol>\n

    \u0110i\u1ec1u 3. Lo\u1ea1i v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n
      \n
    1. H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi b\u00e1n l\u1eadp, ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
    2. C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n:<\/span><\/li>\n
    3. a) H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (m\u1eabu s\u1ed1 3.1 Ph\u1ee5 l\u1ee5c 3 v\u00e0 m\u1eabu s\u1ed1 5.1 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span><\/li>\n<\/ol>\n

      – B\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/span><\/p>\n

      – Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/span><\/p>\n

      – Xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

      – Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

        \n
      1. b) H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00f9ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y:<\/span><\/li>\n<\/ol>\n

        – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i (m\u1eabu s\u1ed1 3.2 Ph\u1ee5 l\u1ee5c 3 v\u00e0 m\u1eabu s\u1ed1 5.2 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

        – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u1edbi nhau, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d (m\u1eabu s\u1ed1 5.3 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

        V\u00ed d\u1ee5:<\/span><\/p>\n

        – Doanh nghi\u1ec7p A l\u00e0 doanh nghi\u1ec7p khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i. Doanh nghi\u1ec7p A s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u00e0 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

        – Doanh nghi\u1ec7p B l\u00e0 doanh nghi\u1ec7p khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan. Doanh nghi\u1ec7p B s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u00e0 cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0o khu phi thu\u1ebf quan.<\/span><\/p>\n

        – Doanh nghi\u1ec7p C l\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n h\u00e0ng v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 b\u00e1n h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i (ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam) th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d.<\/span><\/p>\n

        – Doanh nghi\u1ec7p D l\u00e0 doanh nghi\u1ec7p khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc, cho khu phi thu\u1ebf quan, khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p D s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

          \n
        1. c) H\u00f3a \u0111\u01a1n kh\u00e1c g\u1ed3m: tem; v\u00e9; th\u1ebb; phi\u1ebfu thu ti\u1ec1n b\u1ea3o hi\u1ec3m\u2026<\/span><\/li>\n
        2. d) Phi\u1ebfu thu ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng; ch\u1ee9ng t\u1eeb thu c\u01b0\u1edbc ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; ch\u1ee9ng t\u1eeb thu ph\u00ed d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng\u2026, h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/li>\n
        3. H\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ol>\n

          H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span><\/p>\n

            \n
          1. a) H\u00f3a \u0111\u01a1n t\u1ef1 in l\u00e0 h\u00f3a \u0111\u01a1n do c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh t\u1ef1 in ra tr\u00ean c\u00e1c thi\u1ebft b\u1ecb tin h\u1ecdc, m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c c\u00e1c lo\u1ea1i m\u00e1y kh\u00e1c khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/li>\n
          2. b) H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 t\u1eadp h\u1ee3p c\u00e1c th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, g\u1eedi, nh\u1eadn, l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/span><\/li>\n
          3. c) H\u00f3a \u0111\u01a1n \u0111\u1eb7t in l\u00e0 h\u00f3a \u0111\u01a1n do c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1eb7t in theo m\u1eabu \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ho\u1eb7c do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in theo m\u1eabu \u0111\u1ec3 c\u1ea5p, b\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n.<\/span><\/li>\n
          4. C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd (m\u1eabu s\u1ed1 5.4 v\u00e0 5.5 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/li>\n<\/ol>\n

            \u0110i\u1ec1u 4. N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/strong><\/span><\/h3>\n
              \n
            1. N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean c\u00f9ng m\u1ed9t m\u1eb7t gi\u1ea5y.<\/span><\/li>\n
            2. a) T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ol>\n

              T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n tr\u00ean m\u1ed7i t\u1edd h\u00f3a \u0111\u01a1n. V\u00ed d\u1ee5: H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG, H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG\u2026<\/span><\/p>\n

              Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n c\u00f2n d\u00f9ng nh\u01b0 m\u1ed9t ch\u1ee9ng t\u1eeb c\u1ee5 th\u1ec3 cho c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ho\u1eb7c b\u00e1n h\u00e0ng th\u00ec c\u00f3 th\u1ec3 \u0111\u1eb7t th\u00eam t\u00ean kh\u00e1c k\u00e8m theo, nh\u01b0ng ph\u1ea3i ghi sau t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n v\u1edbi c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n ho\u1eb7c ghi trong ngo\u1eb7c \u0111\u01a1n. V\u00ed d\u1ee5: H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG – PHI\u1ebeU B\u1ea2O H\u00c0NH, H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG (PHI\u1ebeU B\u1ea2O H\u00c0NH), H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG – PHI\u1ebeU THU TI\u1ec0N, H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG (PHI\u1ebeU THU TI\u1ec0N) \u2026<\/span><\/p>\n

                \n
              1. b) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ol>\n

                K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 th\u00f4ng tin th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, s\u1ed1 li\u00ean, s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n (m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u m\u1eabu).<\/span><\/p>\n

                K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n l\u00e0 d\u1ea5u hi\u1ec7u ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n b\u1eb1ng h\u1ec7 th\u1ed1ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t v\u00e0 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m.<\/span><\/p>\n

                \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m l\u00e0 n\u0103m in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in, 02 ch\u1eef s\u1ed1 cu\u1ed1i l\u00e0 n\u0103m b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi tr\u00ean th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u1eb7c n\u0103m h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in ra.<\/span><\/p>\n

                V\u00ed d\u1ee5: Doanh nghi\u1ec7p X th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1ef1 in v\u00e0o ng\u00e0y 7\/6\/2014 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u00e0 500 s\u1ed1, t\u1eeb s\u1ed1 201 \u0111\u1ebfn h\u1ebft s\u1ed1 700. \u0110\u1ebfn h\u1ebft n\u0103m 2014, doanh nghi\u1ec7p X ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft 500 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. N\u0103m 2015, doanh nghi\u1ec7p X \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng cho \u0111\u1ebfn h\u1ebft 500 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t n\u00eau tr\u00ean.<\/span><\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p X kh\u00f4ng mu\u1ed1n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng th\u00ec th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u1ef1c hi\u1ec7n Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                  \n
                1. c) T\u00ean li\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ol>\n

                  Li\u00ean h\u00f3a \u0111\u01a1n l\u00e0 c\u00e1c t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n. M\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 t\u1eeb 2 li\u00ean tr\u1edf l\u00ean v\u00e0 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 9 li\u00ean, trong \u0111\u00f3:<\/span><\/p>\n

                  + Li\u00ean 1: L\u01b0u.<\/span><\/p>\n

                  + Li\u00ean 2: Giao cho ng\u01b0\u1eddi mua.<\/span><\/p>\n

                  C\u00e1c li\u00ean t\u1eeb li\u00ean th\u1ee9 3 tr\u1edf \u0111i \u0111\u01b0\u1ee3c \u0111\u1eb7t t\u00ean theo c\u00f4ng d\u1ee5ng c\u1ee5 th\u1ec3 m\u00e0 ng\u01b0\u1eddi t\u1ea1o h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh. Ri\u00eang h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb ph\u1ea3i c\u00f3 3 li\u00ean, trong \u0111\u00f3 li\u00ean 3 l\u00e0 li\u00ean l\u01b0u t\u1ea1i c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

                  \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1o, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u00f3 t\u1eeb 3 li\u00ean tr\u1edf l\u00ean, trong \u0111\u00f3, giao cho ng\u01b0\u1eddi mua 2 li\u00ean: li\u00ean 2 \u201cgiao cho ng\u01b0\u1eddi mua\u201d v\u00e0 m\u1ed9t li\u00ean d\u00f9ng \u0111\u1ec3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

                  Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng ch\u1ec9 t\u1ea1o h\u00f3a \u0111\u01a1n 2 li\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua t\u00e0i s\u1ea3n thu\u1ed9c lo\u1ea1i ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng (\u00f4 t\u00f4, xe m\u00e1y\u2026) v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n m\u00e0 li\u00ean 2 c\u1ee7a h\u00f3a \u0111\u01a1n ph\u1ea3i l\u01b0u t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd t\u00e0i s\u1ea3n (v\u00ed d\u1ee5: c\u01a1 quan c\u00f4ng an\u2026) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb sau \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf, quy\u1ebft to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh: Li\u00ean 2 h\u00f3a \u0111\u01a1n (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi b\u00e1n), ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh, bi\u00ean lai tr\u01b0\u1edbc b\u1ea1 (li\u00ean 2, b\u1ea3n ch\u1ee5p) li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd.<\/span><\/p>\n

                    \n
                  1. d) S\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ol>\n

                    S\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a h\u00f3a \u0111\u01a1n l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 theo d\u00e3y s\u1ed1 t\u1ef1 nhi\u00ean trong k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, g\u1ed3m 7 ch\u1eef s\u1ed1 trong m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                    \u0111) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

                      \n
                    1. e) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua;<\/span><\/li>\n
                    2. g) T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.<\/span><\/li>\n<\/ol>\n

                      \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ngo\u00e0i d\u00f2ng \u0111\u01a1n gi\u00e1 l\u00e0 gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ph\u1ea3i c\u00f3 d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.<\/span><\/p>\n

                        \n
                      1. h) Ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean, d\u1ea5u ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3) v\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
                      2. i) T\u00ean t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ol>\n

                        Tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c nh\u1eadn in t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in.<\/span><\/p>\n

                          \n
                        1. k) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ch\u1eef n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1eef n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n ( ) ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t v\u00e0 c\u00f3 c\u1ee1 nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t. Ch\u1eef s\u1ed1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 c\u00e1c ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 ph\u1ea3i \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.); n\u1ebfu c\u00f3 ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1eb7t d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 s\u1eed d\u1ee5ng d\u1ea5u ph\u00e2n c\u00e1ch s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u ch\u1ea5m (.) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; ch\u1eef vi\u1ebft tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eef ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u th\u00ec c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ch\u1eef vi\u1ebft l\u00e0 ch\u1eef ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u v\u00e0 d\u1ea5u ph\u1ea9y (,), d\u1ea5u ch\u1ea5m (.) \u0111\u1ec3 ph\u00e2n c\u00e1ch ch\u1eef s\u1ed1 ghi tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 tr\u00ean. D\u00f2ng t\u1ed5ng ti\u1ec1n thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi b\u1eb1ng ch\u1eef. C\u00e1c ch\u1eef vi\u1ebft kh\u00f4ng d\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng d\u1eabn t\u1edbi c\u00e1ch hi\u1ec3u sai l\u1ec7ch n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n. Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ch\u1eef vi\u1ebft tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eef ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u v\u00e0 ch\u1eef s\u1ed1 s\u1eed d\u1ee5ng d\u1ea5u ph\u00e2n c\u00e1ch s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u ch\u1ea5m (.) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a n\u1ed9i dung h\u00f3a \u0111\u01a1n l\u1eadp theo c\u00e1ch ghi ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/li>\n<\/ol>\n

                          M\u1ed7i m\u1eabu h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i c\u00f3 c\u00f9ng k\u00edch th\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c in t\u1eeb gi\u1ea5y cu\u1ed9n kh\u00f4ng nh\u1ea5t thi\u1ebft c\u1ed1 \u0111\u1ecbnh \u0111\u1ed9 d\u00e0i, \u0111\u1ed9 d\u00e0i c\u1ee7a h\u00f3a \u0111\u01a1n ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed9 d\u00e0i c\u1ee7a danh m\u1ee5c h\u00e0ng h\u00f3a b\u00e1n ra).<\/span><\/p>\n

                            \n
                          1. N\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/span><\/li>\n
                          2. a) Ngo\u00e0i n\u1ed9i dung b\u1eaft bu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 th\u1ec3 t\u1ea1o th\u00eam c\u00e1c th\u00f4ng tin kh\u00e1c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh, k\u1ec3 c\u1ea3 t\u1ea1o l\u00f4-g\u00f4, h\u00ecnh \u1ea3nh trang tr\u00ed ho\u1eb7c qu\u1ea3ng c\u00e1o.<\/span><\/li>\n
                          3. b) C\u00e1c th\u00f4ng tin t\u1ea1o th\u00eam ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, kh\u00f4ng che khu\u1ea5t, l\u00e0m m\u1edd c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
                          4. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c:<\/span><\/li>\n
                          5. a) T\u1ed5 ch\u1ee9c kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd ng\u01b0\u1eddi mua, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n trong tr\u01b0\u1eddng h\u1ee3p sau: h\u00f3a \u0111\u01a1n \u0111i\u1ec7n; h\u00f3a \u0111\u01a1n n\u01b0\u1edbc; h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng; h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ef1 in theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                          6. b) C\u00e1c tr\u01b0\u1eddng h\u1ee3p sau kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/span><\/li>\n<\/ol>\n

                            – H\u00f3a \u0111\u01a1n t\u1ef1 in c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

                            – \u0110\u1ed1i v\u1edbi tem, v\u00e9: Tr\u00ean tem, v\u00e9 c\u00f3 m\u1ec7nh gi\u00e1 in s\u1eb5n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd ng\u01b0\u1eddi b\u00e1n, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n; t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1eef k\u00fd ng\u01b0\u1eddi mua.<\/span><\/p>\n

                            – \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt thu\u1ebf, c\u0103n c\u1ee9 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh, ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng, c\u00e1ch th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, C\u1ee5c thu\u1ebf xem x\u00e9t v\u00e0 c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cd\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d.<\/span><\/p>\n

                            – C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

                            Ch\u01b0\u01a1ng II<\/strong><\/span><\/h2>\n

                            T\u1ea0O V\u00c0 PH\u00c1T H\u00c0NH H\u00d3A \u0110\u01a0N<\/strong><\/span><\/h2>\n

                            \u0110i\u1ec1u 5. Nguy\u00ean t\u1eafc t\u1ea1o h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n
                              \n
                            1. T\u1ea1o h\u00f3a \u0111\u01a1n l\u00e0 ho\u1ea1t \u0111\u1ed9ng l\u00e0m ra m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh th\u1ec3 hi\u1ec7n b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                            2. T\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi t\u1ea1o nhi\u1ec1u h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n kh\u00e1c nhau (h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP <\/strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP<\/a> v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                            3. a) T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                            4. b) T\u1ed5 ch\u1ee9c kinh doanh \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                            5. c) T\u1ed5 ch\u1ee9c kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y nh\u01b0ng kh\u00f4ng t\u1ef1 in h\u00f3a \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                            6. d) T\u1ed5 ch\u1ee9c n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y v\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ol>\n

                              \u0111) T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ee3p t\u00e1c x\u00e3, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n); h\u1ed9, c\u00e1 nh\u00e2n kinh doanh; t\u1ed5 ch\u1ee9c v\u00e0 doanh nghi\u1ec7p kh\u00e1c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c t\u1ef1 in, \u0111\u1eb7t in h\u00f3a \u0111\u01a1n mua h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                \n
                              1. e) C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ef1 in h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 6 nh\u01b0ng kh\u00f4ng t\u1ef1 in h\u00f3a \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in ho\u1eb7c mua h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n
                              2. g) T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p; h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb.<\/span><\/li>\n
                              3. T\u1ed5 ch\u1ee9c khi t\u1ea1o h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea1o tr\u00f9ng s\u1ed1 h\u00f3a \u0111\u01a1n trong c\u00f9ng k\u00fd hi\u1ec7u.<\/span><\/li>\n
                              4. Ch\u1ea5t l\u01b0\u1ee3ng gi\u1ea5y v\u00e0 m\u1ef1c vi\u1ebft ho\u1eb7c in tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1eddi gian l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n

                                \u0110i\u1ec1u 6. T\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in<\/strong><\/span><\/h3>\n
                                  \n
                                1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in<\/span><\/li>\n
                                2. a) C\u00e1c doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in k\u1ec3 t\u1eeb khi c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf g\u1ed3m:<\/span><\/li>\n<\/ol>\n

                                  – Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng ngh\u1ec7 cao.<\/span><\/p>\n

                                  – C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

                                  – Doanh nghi\u1ec7p, Ng\u00e2n h\u00e0ng c\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb 15 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean t\u00ednh theo s\u1ed1 v\u1ed1n \u0111\u00e3 th\u1ef1c g\u00f3p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, bao g\u1ed3m c\u1ea3 Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf GTGT.<\/span><\/p>\n

                                  V\u00ed d\u1ee5: T\u1eadp \u0111o\u00e0n vi\u1ec5n th\u00f4ng VT, tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, c\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean 15 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 th\u1ef1c g\u00f3p t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n. T\u1eadp \u0111o\u00e0n \u0111\u00e3 t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in th\u00ec c\u00e1c Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c T\u1eadp \u0111o\u00e0n \u1edf kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1edbi T\u1eadp \u0111o\u00e0n th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf GTGT t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u0169ng \u0111\u01b0\u1ee3c t\u1ef1 t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in.<\/span><\/p>\n

                                    \n
                                  1. b) Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5 c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ghi tr\u00ean h\u00f3a \u0111\u01a1n mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng cho vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/li>\n<\/ol>\n

                                    – \u0110\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

                                    – C\u00f3 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/span><\/p>\n

                                    – C\u00f3 h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb (m\u00e1y t\u00ednh, m\u00e1y in, m\u00e1y t\u00ednh ti\u1ec1n) \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c in v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

                                    – L\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00f3 ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng d\u1eef li\u1ec7u t\u1eeb ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu v\u00e0 k\u00ea khai tr\u00ean T\u1edd khai thu\u1ebf GTGT g\u1eedi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

                                    – Kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ho\u1eb7c \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t v\u00e0 \u0111\u00e3 ch\u1ea5p h\u00e0nh x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf m\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf d\u01b0\u1edbi n\u0103m m\u01b0\u01a1i (50) tri\u1ec7u \u0111\u1ed3ng trong v\u00f2ng ba tr\u0103m s\u00e1u m\u01b0\u01a1i l\u0103m (365) ng\u00e0y t\u00ednh li\u00ean t\u1ee5c t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1ef1 in l\u1ea7n \u0111\u1ea7u tr\u1edf v\u1ec1 tr\u01b0\u1edbc.<\/span><\/p>\n

                                    – C\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in (M\u1eabu s\u1ed1 3.14 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Trong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn v\u1ec1 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in c\u1ee7a doanh nghi\u1ec7p (M\u1eabu s\u1ed1 3.15 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

                                      \n
                                    1. c) T\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y tr\u01b0\u1edbc khi t\u1ea1o h\u00f3a \u0111\u01a1n ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ol>\n

                                      Quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in g\u1ed3m c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau:<\/span><\/p>\n

                                      – T\u00ean h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb (m\u00e1y t\u00ednh, m\u00e1y in, ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng) d\u00f9ng \u0111\u1ec3 in h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

                                      – B\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt ho\u1eb7c t\u00ean nh\u00e0 cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt t\u1ef1 in h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

                                      – Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn tr\u1ef1c thu\u1ed9c li\u00ean quan vi\u1ec7c t\u1ea1o, l\u1eadp, lu\u00e2n chuy\u1ec3n v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n t\u1ef1 in trong n\u1ed9i b\u1ed9 t\u1ed5 ch\u1ee9c;<\/span><\/p>\n

                                      – M\u1eabu c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n t\u1ef1 in c\u00f9ng v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a m\u1ed7i lo\u1ea1i ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau th\u1ee9c \u0111\u1ec3 khi l\u1eadp \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                        \n
                                      1. T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in s\u1eed d\u1ee5ng ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 in h\u00f3a \u0111\u01a1n t\u1eeb c\u00e1c thi\u1ebft b\u1ecb tin h\u1ecdc, m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c c\u00e1c lo\u1ea1i m\u00e1y kh\u00e1c \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc:<\/span><\/li>\n<\/ol>\n

                                        – Vi\u1ec7c \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng. M\u1ed7i li\u00ean c\u1ee7a m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n ch\u1ec9 \u0111\u01b0\u1ee3c in ra m\u1ed9t l\u1ea7n, n\u1ebfu in ra t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i ph\u1ea3i th\u1ec3 hi\u1ec7n l\u00e0 b\u1ea3n sao (copy).<\/span><\/p>\n

                                        – Ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng \u0111\u1ec3 in h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u v\u1ec1 b\u1ea3o m\u1eadt b\u1eb1ng vi\u1ec7c ph\u00e2n quy\u1ec1n cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng, ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u01b0\u1ee3c can thi\u1ec7p l\u00e0m thay \u0111\u1ed5i d\u1eef li\u1ec7u tr\u00ean \u1ee9ng d\u1ee5ng.<\/span><\/p>\n

                                          \n
                                        1. \u0110i\u1ec1u ki\u1ec7n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
                                        2. a) \u0110i\u1ec1u ki\u1ec7n<\/span><\/li>\n<\/ol>\n

                                          T\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 doanh nghi\u1ec7p c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh (gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p), trong \u0111\u00f3 c\u00f3 ng\u00e0nh ngh\u1ec1 l\u1eadp tr\u00ecnh m\u00e1y vi t\u00ednh ho\u1eb7c xu\u1ea5t b\u1ea3n ph\u1ea7n m\u1ec1m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u1ef1 cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng.<\/span><\/p>\n

                                            \n
                                          1. b) Tr\u00e1ch nhi\u1ec7m<\/span><\/li>\n<\/ol>\n

                                            – \u0110\u1ea3m b\u1ea3o ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n cung c\u1ea5p cho m\u1ed9t \u0111\u01a1n v\u1ecb tu\u00e2n th\u1ee7 \u0111\u00fang nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 t\u1ef1 in h\u00f3a \u0111\u01a1n; kh\u00f4ng in gi\u1ea3 h\u00f3a \u0111\u01a1n tr\u00f9ng v\u1edbi c\u00e1c m\u1eabu trong ph\u1ea7n m\u1ec1m \u0111\u00e3 cung c\u1ea5p cho doanh nghi\u1ec7p<\/span><\/p>\n

                                            – L\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c cung c\u1ea5p ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. N\u1ed9i dung b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n: t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 3.7 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

                                            B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo qu\u00fd. B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n Qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4; qu\u00fd II n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/10 v\u00e0 qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau.<\/span><\/p>\n

                                            Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n ng\u1eebng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n th\u00ec k\u1ef3 b\u00e1o c\u00e1o in h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o cu\u1ed1i \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n ng\u1eebng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng sau c\u1ee7a th\u00e1ng ng\u1eebng ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                            Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n sau khi ng\u1eebng ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n th\u00ec th\u1eddi gian b\u00e1o c\u00e1o t\u00ednh t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1eb7c b\u1eaft \u0111\u1ea7u l\u1ea1i ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1ebfn h\u1ebft qu\u00fd t\u00f9y theo th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                            Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n l\u00e0 t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c doanh nghi\u1ec7p t\u1ef1 t\u1ea1o ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng ph\u1ea3i b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                            C\u01a1 quan thu\u1ebf nh\u1eadn b\u00e1o c\u00e1o v\u00e0 \u0111\u01b0a c\u00e1c d\u1eef li\u1ec7u l\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o.<\/span><\/p>\n

                                              \n
                                            1. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 kh\u00f4ng mua h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in d\u01b0\u1edbi h\u00ecnh th\u1ee9c nh\u01b0 sau: Doanh nghi\u1ec7p v\u00e0o Trang Th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf (T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c C\u1ee5c thu\u1ebf) v\u00e0 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, \u0111\u1ea3m b\u1ea3o c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n t\u1ef1 in \u0111\u00e3 l\u1eadp c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ol>\n

                                              \u0110i\u1ec1u 7. T\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h3>\n
                                                \n
                                              1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, x\u1eed l\u00fd tr\u00ean h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean m\u00e1y t\u00ednh c\u1ee7a c\u00e1c b\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n
                                              2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n
                                              3. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ol>\n

                                                \u0110i\u1ec1u 8. T\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in<\/strong><\/span><\/h3>\n
                                                  \n
                                                1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in:<\/span><\/li>\n
                                                2. a) T\u1ed5 ch\u1ee9c kinh doanh m\u1edbi th\u00e0nh l\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in th\u00ec \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/li>\n
                                                3. b) T\u1ed5 ch\u1ee9c kinh doanh, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 v\u00e0 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ol>\n

                                                  Tr\u01b0\u1edbc khi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u, t\u1ed5 ch\u1ee9c kinh doanh, doanh nghi\u1ec7p ph\u1ea3i g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (M\u1eabu s\u1ed1 3.14 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

                                                  Trong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (M\u1eabu s\u1ed1 3.15 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

                                                    \n
                                                  1. c) C\u1ee5c Thu\u1ebf t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n v\u00e0 c\u1ea5p cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11, \u0110i\u1ec1u 12 v\u00e0 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                                                  2. H\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c in ra d\u01b0\u1edbi d\u1ea1ng m\u1eabu in s\u1eb5n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau th\u1ee9c \u0111\u1ea3m b\u1ea3o khi l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung b\u1eaft bu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ol>\n

                                                    \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in t\u1ef1 quy\u1ebft \u0111\u1ecbnh m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u1eb7t in.<\/span><\/p>\n

                                                    T\u1ed5 ch\u1ee9c kinh doanh \u0111\u1eb7t in h\u00f3a \u0111\u01a1n ph\u1ea3i in s\u1eb5n t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0o ti\u00eau th\u1ee9c \u201ct\u00ean, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n\u201d tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                    Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh \u0111\u1eb7t in h\u00f3a \u0111\u01a1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec t\u00ean t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c in s\u1eb5n ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n. C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3ng d\u1ea5u ho\u1eb7c ghi t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 v\u00e0o ti\u00eau th\u1ee9c \u201ct\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n h\u00e0ng\u201d \u0111\u1ec3 s\u1eed d\u1ee5ng.<\/span><\/p>\n

                                                    \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in, t\u00ean C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c in s\u1eb5n ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                      \n
                                                    1. In h\u00f3a \u0111\u01a1n \u0111\u1eb7t in<\/span><\/li>\n
                                                    2. a) H\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c in theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa t\u1ed5 ch\u1ee9c kinh doanh ho\u1eb7c C\u1ee5c Thu\u1ebf v\u1edbi t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n
                                                    3. b) 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. H\u1ee3p \u0111\u1ed3ng ghi c\u1ee5 th\u1ec3 lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (s\u1ed1 th\u1ee9 t\u1ef1 b\u1eaft \u0111\u1ea7u v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 k\u1ebft th\u00fac), k\u00e8m theo h\u00f3a \u0111\u01a1n m\u1eabu, th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
                                                    4. c) Tr\u01b0\u1eddng h\u1ee3p 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 cho m\u1ee5c \u0111\u00edch b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh in h\u00f3a \u0111\u01a1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb. Quy\u1ebft \u0111\u1ecbnh in ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh nh\u01b0 lo\u1ea1i h\u00f3a \u0111\u01a1n, m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (s\u1ed1 th\u1ee9 t\u1ef1 b\u1eaft \u0111\u1ea7u v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 k\u1ebft th\u00fac), k\u00e8m theo h\u00f3a \u0111\u01a1n m\u1eabu.<\/span><\/li>\n
                                                    5. \u0110i\u1ec1u ki\u1ec7n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n<\/span><\/li>\n
                                                    6. a) \u0110i\u1ec1u ki\u1ec7n<\/span><\/li>\n<\/ol>\n

                                                      T\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 doanh nghi\u1ec7p c\u00f3 \u0111\u0103ng k\u00fd kinh doanh c\u00f2n hi\u1ec7u l\u1ef1c v\u00e0 c\u00f3 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng ng\u00e0nh in (bao g\u1ed3m c\u1ea3 in xu\u1ea5t b\u1ea3n ph\u1ea9m v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t b\u1ea3n ph\u1ea9m).<\/span><\/p>\n

                                                      Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0 doanh nghi\u1ec7p, c\u00f3 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng ng\u00e0nh in, c\u00f3 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb ng\u00e0nh in th\u00ec \u0111\u01b0\u1ee3c nh\u1eadn in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

                                                        \n
                                                      1. b) Tr\u00e1ch nhi\u1ec7m<\/span><\/li>\n<\/ol>\n

                                                        – In h\u00f3a \u0111\u01a1n theo \u0111\u00fang h\u1ee3p \u0111\u1ed3ng in \u0111\u00e3 k\u00fd, kh\u00f4ng \u0111\u01b0\u1ee3c giao l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c b\u1ea5t k\u1ef3 kh\u00e2u n\u00e0o trong qu\u00e1 tr\u00ecnh in h\u00f3a \u0111\u01a1n cho t\u1ed5 ch\u1ee9c in kh\u00e1c th\u1ef1c hi\u1ec7n;<\/span><\/p>\n

                                                        – Qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n c\u00e1c b\u1ea3n phim, b\u1ea3n k\u1ebdm v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 c\u00f3 t\u00ednh n\u0103ng t\u01b0\u01a1ng t\u1ef1 trong vi\u1ec7c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in theo th\u1ecfa thu\u1eadn v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n s\u1eed d\u1ee5ng c\u00e1c b\u1ea3n phim, b\u1ea3n k\u1ebdm \u0111\u1ec3 in cho c\u00e1c l\u1ea7n sau th\u00ec ph\u1ea3i ni\u00eam phong l\u01b0u gi\u1eef c\u00e1c b\u1ea3n phim, b\u1ea3n k\u1ebdm;<\/span><\/p>\n

                                                        – H\u1ee7y h\u00f3a \u0111\u01a1n in th\u1eed, in sai, in tr\u00f9ng, in th\u1eeba, in h\u1ecfng; c\u00e1c b\u1ea3n phim, b\u1ea3n k\u1ebdm v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 c\u00f3 t\u00ednh n\u0103ng t\u01b0\u01a1ng t\u1ef1 trong vi\u1ec7c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in theo th\u1ecfa thu\u1eadn v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1eb7t in;<\/span><\/p>\n

                                                        – Thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

                                                        – L\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. N\u1ed9i dung b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n: t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 t\u1ed5 ch\u1ee9c \u0111\u1eb7t in; lo\u1ea1i, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 in (t\u1eeb s\u1ed1 \u2026 \u0111\u1ebfn s\u1ed1) cho t\u1eebng t\u1ed5 ch\u1ee9c (m\u1eabu s\u1ed1 3.7 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

                                                        B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo qu\u00fd, b\u00e1o c\u00e1o Qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4; qu\u00fd II n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/10 v\u00e0 qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau.<\/span><\/p>\n

                                                        Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n ng\u1eebng ho\u1ea1t \u0111\u1ed9ng in h\u00f3a \u0111\u01a1n th\u00ec k\u1ef3 b\u00e1o c\u00e1o in h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o cu\u1ed1i \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c nh\u1eadn in ng\u1eebng ho\u1ea1t \u0111\u1ed9ng in h\u00f3a \u0111\u01a1n, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng sau c\u1ee7a th\u00e1ng ng\u1eebng ho\u1ea1t \u0111\u1ed9ng in h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                        Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng in h\u00f3a \u0111\u01a1n sau khi ng\u1eebng ho\u1ea1t \u0111\u1ed9ng in th\u00ec th\u1eddi gian b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n \u0111\u1ea7u ti\u00ean t\u00ednh t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c b\u1eaft \u0111\u1ea7u l\u1ea1i ho\u1ea1t \u0111\u1ed9ng in \u0111\u1ebfn h\u1ebft qu\u00fd t\u00f9y theo th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng in.<\/span><\/p>\n

                                                        C\u01a1 quan thu\u1ebf nh\u1eadn b\u00e1o c\u00e1o v\u00e0 \u0111\u01b0a c\u00e1c d\u1eef li\u1ec7u l\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o.<\/span><\/p>\n

                                                        \u0110i\u1ec1u 9. Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh<\/strong><\/span><\/h3>\n
                                                          \n
                                                        1. T\u1ed5 ch\u1ee9c kinh doanh tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, tr\u1eeb h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c mua, c\u1ea5p t\u1ea1i c\u01a1 quan thu\u1ebf, ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 3.5 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y), h\u00f3a \u0111\u01a1n m\u1eabu cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n
                                                        2. N\u1ed9i dung Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed3m: t\u00ean \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9, \u0111i\u1ec7n tho\u1ea1i, c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh (t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1…)), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p in h\u00f3a \u0111\u01a1n (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1eb7t in), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed); ng\u00e0y l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ol>\n

                                                          C\u0103n c\u1ee9 v\u00e0o nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 vi\u1ec7c ch\u1ea5p h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u1ec3 s\u1eed d\u1ee5ng t\u1eeb 3 th\u00e1ng \u0111\u1ebfn 6 th\u00e1ng t\u1ea1i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p.<\/span><\/p>\n

                                                          Tr\u01b0\u1eddng h\u1ee3p c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c chi nh\u00e1nh ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb giao d\u1ecbch ki\u00eam h\u00f3a \u0111\u01a1n thu ph\u00ed d\u1ecbch v\u1ee5 t\u1ef1 in th\u00ec g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n k\u00e8m theo h\u00f3a \u0111\u01a1n m\u1eabu \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, \u0111\u0103ng k\u00fd c\u1ea5u tr\u00fac t\u1ea1o s\u1ed1 h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd tr\u01b0\u1edbc s\u1ed1 l\u01b0\u1ee3ng ph\u00e1t h\u00e0nh.<\/span><\/p>\n

                                                          \u0110\u1ed1i v\u1edbi c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft c\u00f3 in s\u1eb5n t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n, khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c kinh doanh v\u1eabn c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in th\u00ec th\u1ef1c hi\u1ec7n \u0111\u00f3ng d\u1ea5u t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi v\u00e0o b\u00ean c\u1ea1nh ti\u00eau th\u1ee9c t\u00ean, \u0111\u1ecba ch\u1ec9 \u0111\u00e3 in s\u1eb5n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng v\u00e0 g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (m\u1eabu s\u1ed1 3.13 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

                                                          Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 \u0111\u00f3ng d\u1ea5u \u0111\u1ecba ch\u1ec9 m\u1edbi l\u00ean h\u00f3a \u0111\u01a1n, g\u1eedi b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng (m\u1eabu s\u1ed1 3.10 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn (trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng, s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng). N\u1ebfu t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1edbi v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn.<\/span><\/p>\n

                                                          Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

                                                            \n
                                                          1. H\u00f3a \u0111\u01a1n m\u1eabu l\u00e0 b\u1ea3n in th\u1ec3 hi\u1ec7n \u0111\u00fang, \u0111\u1ee7 c\u00e1c ti\u00eau th\u1ee9c tr\u00ean li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua lo\u1ea1i \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh, c\u00f3 s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t d\u00e3y c\u00e1c ch\u1eef s\u1ed1 0 v\u00e0 in ho\u1eb7c \u0111\u00f3ng ch\u1eef \u201cM\u1eabu\u201d tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n. H\u00f3a \u0111\u01a1n m\u1eabu k\u00e8m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u1ec3 g\u1eedi c\u01a1 quan Thu\u1ebf v\u00e0 \u0111\u1ec3 ni\u00eam y\u1ebft t\u1ea1i c\u00e1c c\u01a1 s\u1edf s\u1eed d\u1ee5ng b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 li\u00ean giao cho ng\u01b0\u1eddi mua h\u00e0ng.<\/span><\/li>\n<\/ol>\n

                                                            Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c khi thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n c\u00f2n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n m\u1eabu ho\u1eb7c c\u00e1c chi nh\u00e1nh tr\u1ef1c thu\u1ed9c s\u1eed d\u1ee5ng chung m\u1eabu h\u00f3a \u0111\u01a1n v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 h\u00f3a \u0111\u01a1n m\u1eabu th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 01 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ti\u00ean s\u1eed d\u1ee5ng theo t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec3 l\u00e0m h\u00f3a \u0111\u01a1n m\u1eabu. Tr\u00ean h\u00f3a \u0111\u01a1n d\u00f9ng l\u00e0m m\u1eabu g\u1ea1ch b\u1ecf s\u1ed1 th\u1ee9 t\u1ef1 \u0111\u00e3 in s\u1eb5n v\u00e0 \u0111\u00f3ng ch\u1eef \u201cM\u1eabu\u201d \u0111\u1ec3 l\u00e0m h\u00f3a \u0111\u01a1n m\u1eabu. C\u00e1c h\u00f3a \u0111\u01a1n d\u00f9ng l\u00e0m h\u00f3a \u0111\u01a1n m\u1eabu kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (kh\u00f4ng k\u00ea khai v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh t\u1ea1i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n).<\/span><\/p>\n

                                                              \n
                                                            1. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t n\u0103m (05) ng\u00e0y tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 trong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft r\u00f5 r\u00e0ng ngay t\u1ea1i c\u00e1c c\u01a1 s\u1edf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ol>\n

                                                              Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh khi g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i, n\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i g\u1eedi k\u00e8m h\u00f3a \u0111\u01a1n m\u1eabu.<\/span><\/p>\n

                                                              Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh c\u00f3 s\u1eed d\u1ee5ng chung m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c nh\u01b0ng khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ri\u00eang th\u00ec t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh c\u00f3 s\u1eed d\u1ee5ng chung m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c nh\u01b0ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh kh\u00f4ng ph\u1ea3i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                              T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 n\u1ed9i dung ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ec3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 m\u1ecdi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tra c\u1ee9u \u0111\u01b0\u1ee3c n\u1ed9i dung c\u1ea7n thi\u1ebft v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

                                                              Tr\u01b0\u1eddng h\u1ee3p khi nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh do t\u1ed5 ch\u1ee9c g\u1eedi \u0111\u1ebfn, c\u01a1 quan Thu\u1ebf ph\u00e1t hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 n\u1ed9i dung theo \u0111\u00fang quy \u0111\u1ecbnh th\u00ec trong th\u1eddi h\u1ea1n ba (03)ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c bi\u1ebft. T\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi.<\/span><\/p>\n

                                                              \u0110i\u1ec1u 10. Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a C\u1ee5c Thu\u1ebf<\/strong><\/span><\/h3>\n
                                                                \n
                                                              1. H\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in tr\u01b0\u1edbc khi b\u00e1n, c\u1ea5p l\u1ea7n \u0111\u1ea7u ph\u1ea3i l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
                                                              2. N\u1ed9i dung th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n m\u1eabu th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 theo m\u1eabu s\u1ed1 3.6 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                                                              3. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c C\u1ee5c Thu\u1ebf trong c\u1ea3 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0 tr\u01b0\u1edbc khi c\u1ea5p, b\u00e1n. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n ni\u00eam y\u1ebft ngay t\u1ea1i c\u00e1c c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c C\u1ee5c Thu\u1ebf trong su\u1ed1t th\u1eddi gian th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u00f2n hi\u1ec7u l\u1ef1c t\u1ea1i v\u1ecb tr\u00ed d\u1ec5 th\u1ea5y khi v\u00e0o c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ol>\n

                                                                Tr\u01b0\u1eddng h\u1ee3p C\u1ee5c Thu\u1ebf \u0111\u00e3 \u0111\u01b0a n\u1ed9i dung Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n l\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn C\u1ee5c Thu\u1ebf kh\u00e1c.<\/span><\/p>\n

                                                                  \n
                                                                1. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, C\u1ee5c Thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 v\u00e0 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n<\/ol>\n

                                                                  \u0110i\u1ec1u 11. \u0110\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/span><\/h3>\n
                                                                    \n
                                                                  1. C\u01a1 quan thu\u1ebf b\u00e1n h\u00f3a \u0111\u01a1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/span><\/li>\n
                                                                  2. a) T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ee3p t\u00e1c x\u00e3, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n).<\/span><\/li>\n<\/ol>\n

                                                                    T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt kinh doanh chuy\u00ean ng\u00e0nh kh\u00e1c.<\/span><\/p>\n

                                                                      \n
                                                                    1. b) H\u1ed9, c\u00e1 nh\u00e2n kinh doanh;<\/span><\/li>\n
                                                                    2. c) T\u1ed5 ch\u1ee9c kinh doanh, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp theo t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu.<\/span><\/li>\n
                                                                    3. d) Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf;<\/span><\/li>\n<\/ol>\n

                                                                      \u0111) Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span><\/p>\n

                                                                      Doanh nghi\u1ec7p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d, \u0111 kho\u1ea3n n\u00e0y mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi gian 12 th\u00e1ng. H\u1ebft th\u1eddi gian 12 th\u00e1ng, c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, trong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c, c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o doanh nghi\u1ec7p chuy\u1ec3n sang t\u1ef1 t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng ho\u1eb7c ti\u1ebfp t\u1ee5c mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ef1 in ho\u1eb7c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 3.15 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

                                                                        \n
                                                                      1. Doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng v\u00e0 c\u00f3 m\u1ed9t trong c\u00e1c d\u1ea5u hi\u1ec7u sau:<\/span><\/li>\n
                                                                      2. a) Kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t sau: nh\u00e0 m\u00e1y; x\u01b0\u1edfng s\u1ea3n xu\u1ea5t; kho h\u00e0ng; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; c\u1eeda h\u00e0ng v\u00e0 c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t kh\u00e1c.<\/span><\/li>\n
                                                                      3. b) Doanh nghi\u1ec7p kinh doanh trong l\u0129nh v\u1ef1c khai th\u00e1c \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi.<\/span><\/li>\n
                                                                      4. c) Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch qua ng\u00e2n h\u00e0ng \u0111\u00e1ng ng\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n.<\/span><\/li>\n
                                                                      5. d) Doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c doanh nghi\u1ec7p kh\u00e1c m\u00e0 ch\u1ee7 c\u00e1c doanh nghi\u1ec7p n\u00e0y c\u00f3 m\u1ed1i quan h\u1ec7 cha m\u1eb9, v\u1ee3 ch\u1ed3ng, anh ch\u1ecb em ru\u1ed9t ho\u1eb7c quan h\u1ec7 li\u00ean k\u1ebft s\u1edf h\u1eefu ch\u00e9o chi\u1ebfm t\u1ef7 tr\u1ecdng tr\u00ean 50% tr\u00ean t\u1ed5ng doanh thu kinh doanh tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a n\u0103m quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ol>\n

                                                                        \u0111) Doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh: Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh theo gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh; ngh\u1ec9 kinh doanh qu\u00e1 th\u1eddi h\u1ea1n \u0111\u00e3 th\u00f4ng b\u00e1o t\u1ea1m ngh\u1ec9 kinh doanh v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf ki\u1ec3m tra x\u00e1c nh\u1eadn doanh nghi\u1ec7p c\u00f3 s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng kh\u00f4ng k\u00ea khai thu\u1ebf; kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 kh\u00f4ng khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf ki\u1ec3m tra kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa, t\u1ea1m tr\u00fa c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ch\u1ee7 doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                          \n
                                                                        1. e) Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p b\u1ecb kh\u1edfi t\u1ed1 v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf, t\u1ed9i in, ph\u00e1t h\u00e0nh, mua b\u00e1n tr\u00e1i ph\u00e9p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thu n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n
                                                                        2. g) Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh t\u1eeb 2 l\u1ea7n tr\u1edf l\u00ean trong v\u00f2ng 12 th\u00e1ng m\u00e0 kh\u00f4ng khai b\u00e1o theo quy \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf \u1edf n\u01a1i \u0111\u0103ng k\u00fd m\u1edbi theo quy \u0111\u1ecbnh.<\/span><\/li>\n
                                                                        3. h) Doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng kh\u00e1c theo ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ol>\n

                                                                          C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u1ecbnh k\u1ef3 tr\u01b0\u1edbc ng\u00e0y 5 h\u00e0ng th\u00e1ng, r\u00e0 so\u00e1t, ki\u1ec3m tra th\u1ef1c t\u1ebf, l\u1eadp danh s\u00e1ch doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf. C\u1ee5c thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p danh s\u00e1ch doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf c\u1ee7a Chi c\u1ee5c thu\u1ebf v\u00e0 doanh nghi\u1ec7p thu\u1ed9c qu\u1ea3n l\u00fd c\u1ee7a C\u1ee5c thu\u1ebf.<\/span><\/p>\n

                                                                          Ng\u00e0y 15 h\u00e0ng th\u00e1ng, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh k\u00e8m theo Danh s\u00e1ch doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf, c\u00f4ng b\u1ed1 c\u00f4ng khai \u201cDanh s\u00e1ch doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf th\u1ef1c hi\u1ec7n mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh\u201d tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho doanh nghi\u1ec7p bi\u1ebft.<\/span><\/p>\n

                                                                          Sau 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p bi\u1ebft, doanh nghi\u1ec7p ph\u1ea3i d\u1eebng vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in v\u00e0 chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1n h\u00f3a \u0111\u01a1n cho doanh nghi\u1ec7p \u0111\u1ec3 s\u1eed d\u1ee5ng ngay sau khi c\u00f3 th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c d\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, t\u1ef1 in.<\/span><\/p>\n

                                                                            \n
                                                                          1. Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 doanh nghi\u1ec7p c\u1ed1 \u00fd ho\u1eb7c c\u00f3 ch\u1ee7 \u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf v\u00e0 b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf; doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 li\u00ean quan (Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, Thanh tra Ch\u00ednh ph\u1ee7, C\u00f4ng an v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) th\u00f4ng b\u00e1o cho c\u01a1 quan Thu\u1ebf n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf v\u1ec1 vi\u1ec7c c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span><\/li>\n<\/ol>\n

                                                                            Th\u1eddi \u0111i\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. Khi ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, c\u01a1 quan thu\u1ebf ghi r\u00f5 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in m\u00e0 ph\u1ea3i chuy\u1ec3n sang mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

                                                                              \n
                                                                            1. Sau 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p bi\u1ebft \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 k\u1ec3 t\u1eeb ng\u00e0y Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o h\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng (m\u1eabu s\u1ed1 3.12 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ol>\n

                                                                              C\u0103n c\u1ee9 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh, doanh nghi\u1ec7p, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p khi chuy\u1ec3n sang mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf n\u00eau tr\u00ean.<\/span><\/p>\n

                                                                              \u0110i\u1ec1u 12. B\u00e1n h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/strong><\/span><\/h3>\n
                                                                                \n
                                                                              1. H\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in \u0111\u01b0\u1ee3c b\u00e1n theo gi\u00e1 b\u1ea3o \u0111\u1ea3m b\u00f9 \u0111\u1eafp chi ph\u00ed g\u1ed3m: gi\u00e1 \u0111\u1eb7t in v\u00e0 ph\u00ed ph\u00e1t h\u00e0nh. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh v\u00e0 ni\u00eam y\u1ebft gi\u00e1 b\u00e1n h\u00f3a \u0111\u01a1n theo nguy\u00ean t\u1eafc tr\u00ean. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p kh\u00f4ng \u0111\u01b0\u1ee3c thu th\u00eam b\u1ea5t k\u1ef3 kho\u1ea3n thu n\u00e0o ngo\u00e0i gi\u00e1 b\u00e1n \u0111\u00e3 ni\u00eam y\u1ebft.<\/span><\/li>\n<\/ol>\n

                                                                                C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n b\u00e1n h\u00f3a \u0111\u01a1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                                                                  \n
                                                                                1. B\u00e1n h\u00f3a \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf<\/span><\/li>\n
                                                                                2. a) Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n<\/span><\/li>\n<\/ol>\n

                                                                                  Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh khi mua h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 3.3 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 k\u00e8m theo c\u00e1c gi\u1ea5y t\u1edd sau:<\/span><\/p>\n

                                                                                  – Ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n (ng\u01b0\u1eddi c\u00f3 t\u00ean trong \u0111\u01a1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh \u1ee7y quy\u1ec1n b\u1eb1ng gi\u1ea5y \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) ph\u1ea3i xu\u1ea5t tr\u00ecnh gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n trong th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n.<\/span><\/p>\n

                                                                                  – T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n cam k\u1ebft (M\u1eabu s\u1ed1 3.16 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 \u0111\u1ecba ch\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh ph\u00f9 h\u1ee3p v\u1edbi gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 (gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1) ho\u1eb7c quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

                                                                                  Khi \u0111\u1ebfn mua h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi ho\u1eb7c \u0111\u00f3ng d\u1ea5u: t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean li\u00ean 2 c\u1ee7a m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi mang ra kh\u1ecfi c\u01a1 quan thu\u1ebf n\u01a1i mua h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                                                    \n
                                                                                  1. b) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/li>\n<\/ol>\n

                                                                                    C\u01a1 quan thu\u1ebf b\u00e1n h\u00f3a \u0111\u01a1n cho t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh theo th\u00e1ng.<\/span><\/p>\n

                                                                                    S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n b\u00e1n cho t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh l\u1ea7n \u0111\u1ea7u kh\u00f4ng qu\u00e1 m\u1ed9t quy\u1ec3n n\u0103m m\u01b0\u01a1i (50) s\u1ed1 cho m\u1ed7i lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a h\u1ebft th\u00e1ng \u0111\u00e3 s\u1eed d\u1ee5ng h\u1ebft h\u00f3a \u0111\u01a1n mua l\u1ea7n \u0111\u1ea7u, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n b\u00e1n l\u1ea7n ti\u1ebfp theo.<\/span><\/p>\n

                                                                                    \u0110\u1ed1i v\u1edbi c\u00e1c l\u1ea7n mua h\u00f3a \u0111\u01a1n sau, sau khi ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u00ecnh h\u00ecnh k\u00ea khai n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n trong \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n, c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft b\u00e1n h\u00f3a \u0111\u01a1n cho t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh trong ng\u00e0y. S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n b\u00e1n cho t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng qu\u00e1 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a th\u00e1ng mua tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

                                                                                    Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n quy\u1ec3n nh\u01b0ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb th\u00ec c\u01a1 quan thu\u1ebf b\u00e1n cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh h\u00f3a \u0111\u01a1n l\u1ebb (01 s\u1ed1) theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 kh\u00f4ng thu ti\u1ec1n.<\/span><\/p>\n

                                                                                    T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh chuy\u1ec3n sang t\u1ef1 t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng th\u00ec ph\u1ea3i d\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 t\u1ea1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                                                                    \u0110i\u1ec1u 13. C\u1ea5p h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/strong><\/span><\/h3>\n
                                                                                      \n
                                                                                    1. C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ol>\n

                                                                                      Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                                                        \n
                                                                                      1. H\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng s\u1ed1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n l\u1ebb.<\/span><\/li>\n<\/ol>\n

                                                                                        T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

                                                                                        Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p sau khi \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u00e3 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

                                                                                        Ri\u00eang \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n, tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u00f5 trong h\u1ed3 s\u01a1 b\u00e1n \u0111\u1ea5u gi\u00e1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua.<\/span><\/p>\n

                                                                                          \n
                                                                                        1. C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb cho vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

                                                                                          – \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c: C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf ho\u1eb7c n\u01a1i \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp.<\/span><\/p>\n

                                                                                          – \u0110\u1ed1i v\u1edbi h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh: C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c n\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa tr\u00ean s\u1ed5 h\u1ed9 kh\u1ea9u ho\u1eb7c gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n (ho\u1eb7c h\u1ed9 chi\u1ebfu) c\u00f2n hi\u1ec7u l\u1ef1c ho\u1eb7c n\u01a1i c\u01b0 tr\u00fa do h\u1ed9, c\u00e1 nh\u00e2n t\u1ef1 k\u00ea khai (kh\u00f4ng c\u1ea7n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ch\u00ednh quy\u1ec1n n\u01a1i c\u01b0 tr\u00fa).<\/span><\/p>\n

                                                                                          Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea th\u00ec c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb.<\/span><\/p>\n

                                                                                          T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb (m\u1eabu s\u1ed1 3.4 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). C\u0103n c\u1ee9 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb mua b\u00e1n k\u00e8m theo, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u1ebb th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p l\u00e0 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ea5p l\u1ebb.<\/span><\/p>\n

                                                                                          Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ee7 3 li\u00ean t\u1ea1i c\u01a1 quan thu\u1ebf v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi nh\u1eadn h\u00f3a \u0111\u01a1n l\u1ebb. Sau khi c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng d\u1ea5u c\u01a1 quan thu\u1ebf v\u00e0o ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a li\u00ean 1, li\u00ean 2 v\u00e0 giao cho ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n, li\u00ean 3 l\u01b0u t\u1ea1i c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

                                                                                          \u0110i\u1ec1u 14. H\u00f3a \u0111\u01a1n in tr\u1ef1c ti\u1ebfp t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/strong><\/span><\/h3>\n

                                                                                          T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u00e1y t\u00ednh ti\u1ec1n khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u1ec3 in v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng th\u00ec h\u00f3a \u0111\u01a1n in tr\u1ef1c ti\u1ebfp t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

                                                                                          – T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh (ng\u01b0\u1eddi b\u00e1n);<\/span><\/p>\n

                                                                                          – T\u00ean c\u1eeda h\u00e0ng, qu\u1ea7y h\u00e0ng thu\u1ed9c c\u01a1 s\u1edf kinh doanh (tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u c\u1eeda h\u00e0ng, qu\u1ea7y h\u00e0ng);<\/span><\/p>\n

                                                                                          – T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf GTGT;<\/span><\/p>\n

                                                                                          – T\u00ean nh\u00e2n vi\u00ean thu ng\u00e2n, s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a phi\u1ebfu (l\u00e0 s\u1ed1 nh\u1ea3y li\u00ean t\u1ee5c), ng\u00e0y, gi\u1edd in h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                                                          – H\u00f3a \u0111\u01a1n in t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ph\u1ea3i giao cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

                                                                                          – D\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n in t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0o s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu v\u00e0 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng k\u1ebft chuy\u1ec3n \u0111\u1ee7 d\u1eef li\u1ec7u b\u00e1n h\u00e0ng t\u1eeb ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 khai thu\u1ebf (t\u1ee9c thi\u1ebfu doanh thu \u0111\u1ec3 tr\u1ed1n thu\u1ebf) th\u00ec doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n

                                                                                          T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u00e1y t\u00ednh ti\u1ec1n khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n k\u00e8m theo h\u00f3a \u0111\u01a1n m\u1eabu \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd tr\u01b0\u1edbc s\u1ed1 l\u01b0\u1ee3ng ph\u00e1t h\u00e0nh.<\/span><\/p>\n

                                                                                          \u0110i\u1ec1u 15. C\u00e1c h\u00ecnh th\u1ee9c ghi k\u00fd hi\u1ec7u \u0111\u1ec3 nh\u1eadn d\u1ea1ng h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n
                                                                                            \n
                                                                                          1. T\u1ed5 ch\u1ee9c khi in, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n quy \u01b0\u1edbc c\u00e1c k\u00fd hi\u1ec7u nh\u1eadn d\u1ea1ng tr\u00ean h\u00f3a \u0111\u01a1n do m\u00ecnh ph\u00e1t h\u00e0nh \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c nh\u1eadn d\u1ea1ng h\u00f3a \u0111\u01a1n trong qu\u00e1 tr\u00ecnh in, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ol>\n

                                                                                            Tu\u1ef3 thu\u1ed9c v\u00e0o quy m\u00f4, \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 ch\u1ecdn m\u1ed9t hay nhi\u1ec1u h\u00ecnh th\u1ee9c sau \u0111\u1ec3 l\u00e0m k\u00fd hi\u1ec7u nh\u1eadn d\u1ea1ng nh\u01b0: d\u00e1n tem ch\u1ed1ng gi\u1ea3; d\u00f9ng k\u1ef9 thu\u1eadt in \u0111\u1eb7c bi\u1ec7t; d\u00f9ng gi\u1ea5y, m\u1ef1c in \u0111\u1eb7c bi\u1ec7t; \u0111\u01b0a c\u00e1c k\u00fd hi\u1ec7u ri\u00eang v\u00e0o trong t\u1eebng \u0111\u1ee3t in ho\u1eb7c \u0111\u1ee3t ph\u00e1t h\u00e0nh lo\u1ea1i h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3, in s\u1eb5n c\u00e1c ti\u00eau th\u1ee9c \u1ed5n \u0111\u1ecbnh tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n (nh\u01b0 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n; lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n gi\u00e1\u2026), ch\u1eef k\u00fd v\u00e0 d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n khi l\u1eadp h\u00f3a \u0111\u01a1n…<\/span><\/p>\n

                                                                                              \n
                                                                                            1. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00e1c d\u1ea5u hi\u1ec7u vi ph\u1ea1m c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u1ed5 ch\u1ee9c ph\u00e1t hi\u1ec7n ph\u1ea3i b\u00e1o ngay c\u01a1 quan thu\u1ebf. Khi c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u x\u00e1c nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh, t\u1ed5 ch\u1ee9c in, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n trong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ol>\n

                                                                                              Ch\u01b0\u01a1ng III<\/strong><\/span><\/h2>\n

                                                                                              S\u1eec D\u1ee4NG H\u00d3A \u0110\u01a0N<\/strong><\/span><\/h2>\n

                                                                                              \u0110i\u1ec1u 16. L\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n
                                                                                                \n
                                                                                              1. Nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/li>\n
                                                                                              2. a) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                                                                                              3. b) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ol>\n

                                                                                                N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u00fang n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh; kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa; ph\u1ea3i d\u00f9ng c\u00f9ng m\u00e0u m\u1ef1c, lo\u1ea1i m\u1ef1c kh\u00f4ng phai, kh\u00f4ng s\u1eed d\u1ee5ng m\u1ef1c \u0111\u1ecf; ch\u1eef s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, kh\u00f4ng vi\u1ebft ho\u1eb7c in \u0111\u00e8 l\u00ean ch\u1eef in s\u1eb5n v\u00e0 g\u1ea1ch ch\u00e9o ph\u1ea7n c\u00f2n tr\u1ed1ng (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng m\u00e1y t\u00ednh n\u1ebfu c\u00f3 ph\u1ea7n c\u00f2n tr\u1ed1ng tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec kh\u00f4ng ph\u1ea3i g\u1ea1ch ch\u00e9o.<\/span><\/p>\n

                                                                                                  \n
                                                                                                1. c) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n th\u00e0nh nhi\u1ec1u li\u00ean. N\u1ed9i dung l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t tr\u00ean c\u00e1c li\u00ean h\u00f3a \u0111\u01a1n c\u00f3 c\u00f9ng m\u1ed9t s\u1ed1.<\/span><\/li>\n
                                                                                                2. d) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn.<\/span><\/li>\n<\/ol>\n

                                                                                                  Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f9ng s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n chia cho t\u1eebng c\u01a1 s\u1edf trong to\u00e0n h\u1ec7 th\u1ed1ng th\u00ec t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i c\u00f3 s\u1ed5 theo d\u00f5i ph\u00e2n b\u1ed5 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n cho t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, t\u1eebng c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m. C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong ph\u1ea1m vi s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e2n chia.<\/span><\/p>\n

                                                                                                  Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m \u0111\u1ed3ng th\u1eddi c\u00f9ng s\u1eed d\u1ee5ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c truy xu\u1ea5t ng\u1eabu nhi\u00ean t\u1eeb m\u1ed9t m\u00e1y ch\u1ee7 th\u00ec t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c truy xu\u1ea5t ng\u1eabu nhi\u00ean c\u1ee7a c\u00e1c c\u01a1 s\u1edf b\u00e1n h\u00e0ng v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m. Th\u1ee9 t\u1ef1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn cho h\u00f3a \u0111\u01a1n truy xu\u1ea5t to\u00e0n h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh.<\/span><\/p>\n

                                                                                                    \n
                                                                                                  1. C\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/li>\n
                                                                                                  2. a) Ti\u00eau th\u1ee9c \u201cNg\u00e0y th\u00e1ng n\u0103m\u201d l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/li>\n<\/ol>\n

                                                                                                    Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

                                                                                                    Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.<\/span><\/p>\n

                                                                                                    Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n sinh ho\u1ea1t, n\u01b0\u1edbc sinh ho\u1ea1t, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh th\u1ef1c hi\u1ec7n ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 b\u1ea3y (7) ng\u00e0y k\u1ebf ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y ghi ch\u1ec9 s\u1ed1 \u0111i\u1ec7n, n\u01b0\u1edbc ti\u00eau th\u1ee5 tr\u00ean \u0111\u1ed3ng h\u1ed3 ho\u1eb7c ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc \u0111\u1ed1i v\u1edbi vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh. K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh v\u1edbi ng\u01b0\u1eddi mua.<\/span><\/p>\n

                                                                                                    Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

                                                                                                    Tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

                                                                                                    Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 th\u1ef1c hi\u1ec7n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.<\/span><\/p>\n

                                                                                                    Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u do ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u t\u1ef1 x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u v\u00e0 ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u. Ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n

                                                                                                    Tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng b\u00e1n l\u1ebb cho ng\u01b0\u1eddi mua th\u01b0\u1eddng xuy\u00ean l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh; cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

                                                                                                    Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi vi\u1ec7c b\u00e1n d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean, d\u1ea7u kh\u00ed ch\u1ebf bi\u1ebfn v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

                                                                                                      \n
                                                                                                    1. b) Ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d, \u201ct\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua\u201d: ghi t\u00ean \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00ean vi\u1ebft t\u1eaft theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/li>\n<\/ol>\n

                                                                                                      Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng th\u00ec ghi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n

                                                                                                      Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i l\u1ea7n, ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n\u201d ho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\u201d.<\/span><\/p>\n

                                                                                                      Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n, cu\u1ed1i ng\u00e0y \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp chung m\u1ed9t h\u00f3a \u0111\u01a1n cho t\u1ed5ng doanh thu ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong ng\u00e0y.<\/span><\/p>\n

                                                                                                      Tr\u01b0\u1eddng h\u1ee3p t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0: “Ph\u01b0\u1eddng” th\u00e0nh “P”; “Qu\u1eadn” th\u00e0nh “Q”, “Th\u00e0nh ph\u1ed1” th\u00e0nh “TP”, “Vi\u1ec7t Nam” th\u00e0nh “VN” ho\u1eb7c “C\u1ed5 ph\u1ea7n” l\u00e0 “CP”, “Tr\u00e1ch nhi\u1ec7m H\u1eefu h\u1ea1n” th\u00e0nh “TNHH”, “khu c\u00f4ng nghi\u1ec7p” th\u00e0nh “KCN”, “s\u1ea3n xu\u1ea5t” th\u00e0nh “SX”, “Chi nh\u00e1nh” th\u00e0nh “CN”\u2026 nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3, qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                                                        \n
                                                                                                      1. c) Ti\u00eau th\u1ee9c \u201cS\u1ed1 th\u1ee9 t\u1ef1, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n\u201d: ghi theo th\u1ee9 t\u1ef1 t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra; g\u1ea1ch ch\u00e9o ph\u1ea7n b\u1ecf tr\u1ed1ng (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng m\u00e1y t\u00ednh n\u1ebfu c\u00f3 ph\u1ea7n c\u00f2n tr\u1ed1ng tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec kh\u00f4ng ph\u1ea3i g\u1ea1ch ch\u00e9o.<\/span><\/li>\n<\/ol>\n

                                                                                                        Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n quy \u0111\u1ecbnh m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 qu\u1ea3n l\u00fd th\u00ec khi ghi h\u00f3a \u0111\u01a1n ph\u1ea3i ghi c\u1ea3 m\u00e3 h\u00e0ng h\u00f3a v\u00e0 t\u00ean h\u00e0ng h\u00f3a.<\/span><\/p>\n

                                                                                                        C\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu th\u00ec ph\u1ea3i ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u00e1c lo\u1ea1i s\u1ed1 hi\u1ec7u, k\u00fd hi\u1ec7u \u0111\u1eb7c tr\u01b0ng c\u1ee7a h\u00e0ng h\u00f3a m\u00e0 khi \u0111\u0103ng k\u00fd ph\u00e1p lu\u1eadt c\u00f3 y\u00eau c\u1ea7u. V\u00ed d\u1ee5: s\u1ed1 khung, s\u1ed1 m\u00e1y c\u1ee7a \u00f4 t\u00f4, m\u00f4 t\u00f4; \u0111\u1ecba ch\u1ec9, c\u1ea5p nh\u00e0, chi\u1ec1u d\u00e0i, chi\u1ec1u r\u1ed9ng, s\u1ed1 t\u1ea7ng c\u1ee7a ng\u00f4i nh\u00e0 ho\u1eb7c c\u0103n h\u1ed9\u2026<\/span><\/p>\n

                                                                                                        C\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, x\u0103ng d\u1ea7u, b\u1ea3o hi\u1ec3m\u2026\u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi c\u1ee5 th\u1ec3 k\u1ef3 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n

                                                                                                          \n
                                                                                                        1. d) Ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi b\u00e1n h\u00e0ng (k\u00fd, \u0111\u00f3ng d\u1ea5u, ghi r\u00f5 h\u1ecd t\u00ean)\u201d<\/span><\/li>\n<\/ol>\n

                                                                                                          Tr\u01b0\u1eddng h\u1ee3p th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb kh\u00f4ng k\u00fd v\u00e0o ti\u00eau th\u1ee9c ng\u01b0\u1eddi b\u00e1n h\u00e0ng th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb cho ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp b\u00e1n k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0o ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                                                                          \u0111) Ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi mua h\u00e0ng (k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)\u201d<\/span><\/p>\n

                                                                                                          Ri\u00eang \u0111\u1ed1i v\u1edbi vi\u1ec7c mua h\u00e0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp nh\u01b0: Mua h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng, FAX th\u00ec ng\u01b0\u1eddi mua h\u00e0ng kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n. Khi l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi mua h\u00e0ng (k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)\u201d, ng\u01b0\u1eddi b\u00e1n h\u00e0ng ph\u1ea3i ghi r\u00f5 l\u00e0 b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng, FAX.<\/span><\/p>\n

                                                                                                          Khi l\u1eadp h\u00f3a \u0111\u01a1n cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

                                                                                                            \n
                                                                                                          1. e) \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/li>\n<\/ol>\n

                                                                                                            \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

                                                                                                            Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t.<\/span><\/p>\n

                                                                                                            V\u00ed d\u1ee5: 10.000 USD – M\u01b0\u1eddi ngh\u00ecn \u0111\u00f4 la M\u1ef9.<\/span><\/p>\n

                                                                                                            Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n c\u1ee7a th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                                                                            Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i t\u1ec7 thu v\u1ec1 l\u00e0 lo\u1ea1i kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ghi t\u1ef7 gi\u00e1 ch\u00e9o v\u1edbi m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1.<\/span><\/p>\n

                                                                                                            H\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                                                                                            \u0110i\u1ec1u 17. \u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n
                                                                                                              \n
                                                                                                            1. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp v\u1eabn ph\u1ea3i ghi t\u00ean \u0111\u01a1n v\u1ecb b\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb \u1ee7y nhi\u1ec7m v\u00e0 \u0111\u00f3ng d\u1ea5u \u0111\u01a1n v\u1ecb \u1ee7y nhi\u1ec7m ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n (tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n t\u1ef1 in \u0111\u01b0\u1ee3c in t\u1eeb thi\u1ebft b\u1ecb c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u00f3ng d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb \u1ee7y nhi\u1ec7m). Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m.<\/span><\/li>\n
                                                                                                            2. N\u1ed9i dung v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m (h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1…)); m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c giao nh\u1eadn ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c c\u00e0i \u0111\u1eb7t h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m (n\u1ebfu l\u00e0 h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed); ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m.<\/span><\/li>\n
                                                                                                            3. B\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i l\u1eadp th\u00f4ng b\u00e1o \u1ee7y nhi\u1ec7m c\u00f3 ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m, m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m, th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m d\u1ef1a tr\u00ean v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m \u0111\u00e3 k\u00fd k\u1ebft, c\u00f3 t\u00ean, ch\u1eef k\u00fd, d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a \u0111\u1ea1i di\u1ec7n b\u00ean \u1ee7y nhi\u1ec7m cho b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m. Th\u00f4ng b\u00e1o \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m, ch\u1eadm nh\u1ea5t l\u00e0 ba (03) ng\u00e0y tr\u01b0\u1edbc khi b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n..<\/span><\/li>\n
                                                                                                            4. B\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i ni\u00eam y\u1ebft th\u00f4ng b\u00e1o \u1ee7y nhi\u1ec7m t\u1ea1i n\u01a1i b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c bi\u1ebft.<\/span><\/li>\n
                                                                                                            5. Khi h\u1ebft th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m ho\u1eb7c ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n, hai b\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i th\u00e1o g\u1ee1 ngay c\u00e1c th\u00f4ng b\u00e1o \u0111\u00e3 ni\u00eam y\u1ebft t\u1ea1i n\u01a1i b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n
                                                                                                            6. B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m. B\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (trong \u0111\u00f3 c\u00f3 c\u00e1c h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m) h\u00e0ng qu\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. B\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m v\u00e0 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m.<\/span><\/li>\n<\/ol>\n

                                                                                                              \u0110i\u1ec1u 18. B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n
                                                                                                                \n
                                                                                                              1. B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng gi\u00e1 thanh to\u00e1n d\u01b0\u1edbi 200.000 \u0111\u1ed3ng m\u1ed7i l\u1ea7n th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua y\u00eau c\u1ea7u l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
                                                                                                              2. Khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea b\u00e1n l\u1ebb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi l\u1eadp B\u1ea3ng k\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec B\u1ea3ng k\u00ea b\u00e1n l\u1ebb ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d v\u00e0 \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean B\u1ea3ng k\u00ea theo th\u1ee9 t\u1ef1 b\u00e1n h\u00e0ng trong ng\u00e0y (m\u1eabu s\u1ed1 5.6 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/li>\n
                                                                                                              3. Cu\u1ed1i m\u1ed7i ng\u00e0y, c\u01a1 s\u1edf kinh doanh l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ghi s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 trong ng\u00e0y th\u1ec3 hi\u1ec7n tr\u00ean d\u00f2ng t\u1ed5ng c\u1ed9ng c\u1ee7a b\u1ea3ng k\u00ea, k\u00fd t\u00ean v\u00e0 gi\u1eef li\u00ean giao cho ng\u01b0\u1eddi mua, c\u00e1c li\u00ean kh\u00e1c lu\u00e2n chuy\u1ec3n theo quy \u0111\u1ecbnh. Ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua\u201d tr\u00ean h\u00f3a \u0111\u01a1n n\u00e0y ghi l\u00e0 \u201cb\u00e1n l\u1ebb kh\u00f4ng giao h\u00f3a \u0111\u01a1n\u201d.<\/span><\/li>\n<\/ol>\n

                                                                                                                \u0110i\u1ec1u 19. L\u1eadp h\u00f3a \u0111\u01a1n khi danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n

                                                                                                                Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u1ebfu danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi b\u00e1n h\u00e0ng c\u00f3 th\u1ec3 l\u1eadp th\u00e0nh nhi\u1ec1u h\u00f3a \u0111\u01a1n ho\u1eb7c l\u1ef1a ch\u1ecdn m\u1ed9t trong hai h\u00ecnh th\u1ee9c sau:<\/span><\/p>\n

                                                                                                                  \n
                                                                                                                1. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng ghi li\u00ean ti\u1ebfp nhi\u1ec1u s\u1ed1 h\u00f3a \u0111\u01a1n. D\u00f2ng ghi h\u00e0ng h\u00f3a cu\u1ed1i c\u00f9ng c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc ghi c\u1ee5m t\u1eeb \u201cti\u1ebfp s\u1ed1 sau\u201d v\u00e0 d\u00f2ng ghi h\u00e0ng h\u00f3a \u0111\u1ea7u s\u1ed1 h\u00f3a \u0111\u01a1n sau ghi c\u1ee5m t\u1eeb \u201cti\u1ebfp s\u1ed1 tr\u01b0\u1edbc\u201d. C\u00e1c h\u00f3a \u0111\u01a1n li\u1ec7t k\u00ea \u0111\u1ee7 c\u00e1c m\u1eb7t h\u00e0ng theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u1ebfn h\u00f3a \u0111\u01a1n kh\u00e1c. Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, th\u00f4ng tin ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c ghi \u0111\u1ea7y \u0111\u1ee7 \u1edf s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ti\u00ean. Ch\u1eef k\u00fd v\u00e0 d\u1ea5u ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3), ch\u1eef k\u00fd ng\u01b0\u1eddi mua, gi\u00e1 thanh to\u00e1n, ph\u1ee5 thu, ph\u00ed thu th\u00eam, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ghi trong h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng v\u00e0 g\u1ea1ch ch\u00e9o ph\u1ea7n c\u00f2n tr\u1ed1ng (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ol>\n

                                                                                                                  Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, vi\u1ec7c l\u1eadp v\u00e0 in h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp t\u1eeb ph\u1ea7n m\u1ec1m v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t trang h\u00f3a \u0111\u01a1n, C\u1ee5c thu\u1ebf xem x\u00e9t t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ec3 ch\u1ea5p thu\u1eadn cho c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nhi\u1ec1u h\u01a1n m\u1ed9t trang n\u1ebfu tr\u00ean ph\u1ea7n \u0111\u1ea7u c\u1ee7a trang sau c\u1ee7a h\u00f3a \u0111\u01a1n c\u00f3 hi\u1ec3n th\u1ecb: c\u00f9ng s\u1ed1 h\u00f3a \u0111\u01a1n nh\u01b0 c\u1ee7a trang \u0111\u1ea7u (do h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh c\u1ea5p t\u1ef1 \u0111\u1ed9ng); c\u00f9ng t\u00ean, \u0111\u1ecba ch\u1ec9, MST c\u1ee7a ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n nh\u01b0 trang \u0111\u1ea7u; c\u00f9ng m\u1eabu v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n nh\u01b0 trang \u0111\u1ea7u; k\u00e8m theo ghi ch\u00fa b\u1eb1ng ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u \u201ctiep theo trang truoc \u2013 trang X\/Y\u201d (trong \u0111\u00f3 X l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 trang v\u00e0 Y l\u00e0 t\u1ed5ng s\u1ed1 trang c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00f3).\u201d<\/span><\/p>\n

                                                                                                                    \n
                                                                                                                  1. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n k\u00e8m theo h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
                                                                                                                  2. a) N\u1ed9i dung ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/li>\n<\/ol>\n

                                                                                                                    H\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo b\u1ea3ng k\u00ea s\u1ed1…, ng\u00e0y…, th\u00e1ng…. n\u0103m…\u201d. M\u1ee5c \u201ct\u00ean h\u00e0ng\u201d tr\u00ean h\u00f3a \u0111\u01a1n ch\u1ec9 ghi t\u00ean g\u1ecdi chung c\u1ee7a m\u1eb7t h\u00e0ng.<\/span><\/p>\n

                                                                                                                    C\u00e1c ti\u00eau th\u1ee9c kh\u00e1c ghi tr\u00ean h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                                                                                                      \n
                                                                                                                    1. b) N\u1ed9i dung tr\u00ean b\u1ea3ng k\u00ea<\/span><\/li>\n<\/ol>\n

                                                                                                                      B\u1ea3ng k\u00ea do ng\u01b0\u1eddi b\u00e1n h\u00e0ng t\u1ef1 thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m, m\u1eabu m\u00e3, ch\u1ee7ng lo\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n

                                                                                                                      + T\u00ean ng\u01b0\u1eddi b\u00e1n h\u00e0ng, \u0111\u1ecba ch\u1ec9 li\u00ean l\u1ea1c, m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n

                                                                                                                      + T\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n h\u00e0ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec b\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d, \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n (ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

                                                                                                                      B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo h\u00f3a \u0111\u01a1n s\u1ed1… Ng\u00e0y… th\u00e1ng…. n\u0103m\u201d v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng nh\u01b0 tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                                                                                      Tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng k\u00ea c\u00f3 h\u01a1n m\u1ed9t (01) trang th\u00ec c\u00e1c b\u1ea3ng k\u00ea ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 trang li\u00ean t\u1ee5c v\u00e0 ph\u1ea3i \u0111\u00f3ng d\u1ea5u gi\u00e1p lai. Tr\u00ean b\u1ea3ng k\u00ea cu\u1ed1i c\u00f9ng ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng nh\u01b0 tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                                                                                      S\u1ed1 b\u1ea3ng k\u00ea ph\u00e1t h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 li\u00ean h\u00f3a \u0111\u01a1n. B\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n

                                                                                                                      Ng\u01b0\u1eddi b\u00e1n h\u00e0ng v\u00e0 ng\u01b0\u1eddi mua h\u00e0ng th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd v\u00e0 l\u01b0u gi\u1eef b\u1ea3ng k\u00ea k\u00e8m theo h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                                                                                                      \u0110i\u1ec1u 20. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/strong><\/span><\/h3>\n
                                                                                                                        \n
                                                                                                                      1. Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n ch\u01b0a giao cho ng\u01b0\u1eddi mua, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n l\u1eadp sai, ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai.<\/span><\/li>\n
                                                                                                                      2. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea3i h\u1ee7y b\u1ecf, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/span><\/li>\n
                                                                                                                      3. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u00e1m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/span><\/li>\n
                                                                                                                      4. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n theo Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ol>\n

                                                                                                                        \u0110i\u1ec1u 21. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng<\/strong><\/span><\/h3>\n
                                                                                                                          \n
                                                                                                                        1. T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf h\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/li>\n
                                                                                                                        2. a) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn ng\u01b0ng s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf (c\u00f2n g\u1ecdi l\u00e0 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf) ph\u1ea3i d\u1eebng vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u00f2n ch\u01b0a s\u1eed d\u1ee5ng.<\/span><\/li>\n
                                                                                                                        3. b) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh lo\u1ea1i h\u00f3a \u0111\u01a1n thay th\u1ebf ph\u1ea3i d\u1eebng s\u1eed d\u1ee5ng c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf c\u00f2n ch\u01b0a s\u1eed d\u1ee5ng.<\/span><\/li>\n
                                                                                                                        4. c) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng th\u00ec t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n ph\u1ea3i ti\u1ebfn h\u00e0nh h\u1ee7y h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                                                                                                                        5. d) H\u00f3a \u0111\u01a1n m\u1ea5t, ch\u00e1y, h\u1ecfng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 24 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                                                                                                                        6. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n sau:<\/span><\/li>\n<\/ol>\n

                                                                                                                          – H\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng do t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

                                                                                                                          – H\u00f3a \u0111\u01a1n ch\u01b0a l\u1eadp m\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh b\u1ecf tr\u1ed1n kh\u1ecfi \u0111\u1ecba ch\u1ec9 kinh doanh m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

                                                                                                                          – H\u00f3a \u0111\u01a1n ch\u01b0a l\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n t\u1ef1 \u00fd ng\u1eebng kinh doanh nh\u01b0ng kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

                                                                                                                          – H\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi cho, b\u00e1n.<\/span><\/p>\n

                                                                                                                          \u0110i\u1ec1u 22. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/strong><\/span><\/h3>\n

                                                                                                                          S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3, h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n

                                                                                                                          H\u00f3a \u0111\u01a1n gi\u1ea3 l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in ho\u1eb7c kh\u1edfi t\u1ea1o theo m\u1eabu 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><\/p>\n

                                                                                                                          H\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/span><\/p>\n

                                                                                                                          H\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u00e0m \u0111\u1ee7 th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh nh\u01b0ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng n\u1eefa; c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t sau khi \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh b\u00e1o m\u1ea5t v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp; h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 ng\u1eebng s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf (c\u00f2n g\u1ecdi l\u00e0 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf).<\/span><\/p>\n

                                                                                                                          \u0110i\u1ec1u 23. S\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n
                                                                                                                            \n
                                                                                                                          1. S\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n l\u00e0 vi\u1ec7c l\u1eadp kh\u1ed1ng h\u00f3a \u0111\u01a1n; cho ho\u1eb7c b\u00e1n h\u00f3a \u0111\u01a1n ch\u01b0a l\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c l\u1eadp khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf b\u00e1n ho\u1eb7c c\u1ea5p v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y); cho ho\u1eb7c b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c h\u1ea1ch to\u00e1n, khai thu\u1ebf ho\u1eb7c thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch; l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c; l\u1eadp h\u00f3a \u0111\u01a1n sai l\u1ec7ch n\u1ed9i dung gi\u1eefa c\u00e1c li\u00ean; d\u00f9ng h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 ch\u1ee9ng minh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c.<\/span><\/li>\n
                                                                                                                          2. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n:<\/span><\/li>\n<\/ol>\n

                                                                                                                            – H\u00f3a \u0111\u01a1n c\u00f3 n\u1ed9i dung \u0111\u01b0\u1ee3c ghi kh\u00f4ng c\u00f3 th\u1ef1c m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9.<\/span><\/p>\n

                                                                                                                            – S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 b\u00e1n ra, \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra \u0111\u1ec3 gian l\u1eadn thu\u1ebf, \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a nh\u01b0ng kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf.<\/span><\/p>\n

                                                                                                                            – S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, nh\u01b0ng kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf, gian l\u1eadn thu\u1ebf; \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

                                                                                                                            – H\u00f3a \u0111\u01a1n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c sai l\u1ec7ch c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c gi\u1eefa c\u00e1c li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                                                                                            – S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f4ng an v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 k\u1ebft lu\u1eadn l\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                                                                                            \u0110i\u1ec1u 24. X\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n
                                                                                                                              \n
                                                                                                                            1. T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ebfu ph\u00e1t hi\u1ec7n m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ho\u1eb7c ch\u01b0a l\u1eadp ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (m\u1eabu s\u1ed1 3.8 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng (ng\u00e0y th\u1ee9 05) tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/span><\/li>\n
                                                                                                                            2. Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n b\u1ea3n g\u1ed1c \u0111\u00e3 l\u1eadp th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng khai, n\u1ed9p thu\u1ebf trong th\u00e1ng n\u00e0o, k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n), \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) tr\u00ean bi\u00ean b\u1ea3n v\u00e0 ng\u01b0\u1eddi b\u00e1n sao ch\u1ee5p li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n sao h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea3n sao c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi b\u00e1n k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ol>\n

                                                                                                                              Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n li\u00ean 2 \u0111\u00e3 s\u1eed d\u1ee5ng c\u00f3 li\u00ean quan \u0111\u1ebfn b\u00ean th\u1ee9 ba (v\u00ed d\u1ee5: b\u00ean th\u1ee9 ba l\u00e0 b\u00ean v\u1eadn chuy\u1ec3n h\u00e0ng ho\u1eb7c b\u00ean chuy\u1ec3n h\u00f3a \u0111\u01a1n) th\u00ec c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c b\u00ean th\u1ee9 ba do ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua thu\u00ea \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed ph\u1ea1t ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                                                                                                              \u0110i\u1ec1u 25. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng<\/strong><\/span><\/h3>\n
                                                                                                                                \n
                                                                                                                              1. Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1ec3 ch\u1ee9ng minh quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 khuy\u1ebfn m\u00e3i, ch\u1ebf \u0111\u1ed9 h\u1eadu m\u00e3i, x\u1ed5 s\u1ed1 ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n; k\u00ea khai c\u00e1c lo\u1ea1i thu\u1ebf; \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu v\u00e0 \u0111\u1ec3 k\u00ea khai thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
                                                                                                                              2. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 1 ph\u1ea3i l\u00e0:<\/span><\/li>\n<\/ol>\n

                                                                                                                                – H\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1ea3n g\u1ed1c, li\u00ean 2 (li\u00ean giao kh\u00e1ch h\u00e0ng), tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 24 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                                                                                                                – H\u00f3a \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau, n\u1ed9i dung theo quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i nguy\u00ean v\u1eb9n.<\/span><\/p>\n

                                                                                                                                – S\u1ed1 li\u1ec7u, ch\u1eef vi\u1ebft, \u0111\u00e1nh m\u00e1y ho\u1eb7c in tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c theo \u0111\u00fang quy \u0111\u1ecbnh, kh\u00f4ng b\u1ecb t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa.<\/span><\/p>\n

                                                                                                                                – H\u00f3a \u0111\u01a1n kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0110i\u1ec1u 22 v\u00e0 \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                                                                                                                Ch\u01b0\u01a1ng IV<\/strong><\/span><\/h2>\n

                                                                                                                                QUY\u1ec0N V\u00c0 NGH\u0128A V\u1ee4 C\u1ee6A C\u00c1C T\u1ed4 CH\u1ee8C, C\u00c1 NH\u00c2N TRONG QU\u1ea2N L\u00dd, S\u1eec D\u1ee4NG H\u00d3A \u0110\u01a0N<\/strong><\/span><\/h2>\n

                                                                                                                                \u0110i\u1ec1u 26. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong><\/span><\/h3>\n
                                                                                                                                  \n
                                                                                                                                1. T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 quy\u1ec1n:<\/span><\/li>\n
                                                                                                                                2. a) T\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/li>\n
                                                                                                                                3. b) Mua h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/li>\n
                                                                                                                                4. c) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/li>\n
                                                                                                                                5. d) T\u1eeb ch\u1ed1i cung c\u1ea5p c\u00e1c s\u1ed1 li\u1ec7u v\u1ec1 in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<\/ol>\n

                                                                                                                                  \u0111) Khi\u1ebfu ki\u1ec7n c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi x\u00e2m ph\u1ea1m c\u00e1c quy\u1ec1n t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p.<\/span><\/p>\n

                                                                                                                                    \n
                                                                                                                                  1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ngh\u0129a v\u1ee5:<\/span><\/li>\n
                                                                                                                                  2. a) Qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/li>\n
                                                                                                                                  3. b) K\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn in c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; k\u00fd h\u1ee3p \u0111\u1ed3ng mua ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in;<\/span><\/li>\n
                                                                                                                                  4. c) L\u1eadp v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh;<\/span><\/li>\n
                                                                                                                                  5. d) L\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/li>\n<\/ol>\n

                                                                                                                                    \u0111) Th\u01b0\u1eddng xuy\u00ean t\u1ef1 ki\u1ec3m tra vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, k\u1ecbp th\u1eddi ng\u0103n ng\u1eeba c\u00e1c bi\u1ec3u hi\u1ec7n vi ph\u1ea1m;<\/span><\/p>\n

                                                                                                                                      \n
                                                                                                                                    1. e) B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ol>\n

                                                                                                                                      \u0110i\u1ec1u 27. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n

                                                                                                                                      H\u00e0ng qu\u00fd, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n) c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4; qu\u00fd II n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/10 v\u00e0 qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau (m\u1eabu s\u1ed1 3.9 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u1ea1i B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (=0)<\/span><\/p>\n

                                                                                                                                      Ri\u00eang doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf thu\u1ed9c di\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.<\/span><\/p>\n

                                                                                                                                      Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo. Vi\u1ec7c n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong th\u1eddi gian 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y chuy\u1ec3n sang di\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf. H\u1ebft th\u1eddi h\u1ea1n tr\u00ean, c\u01a1 quan thu\u1ebf ki\u1ec3m tra vi\u1ec7c b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 t\u00ecnh h\u00ecnh k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ec3 th\u00f4ng b\u00e1o doanh nghi\u1ec7p chuy\u1ec3n sang B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.<\/span><\/p>\n

                                                                                                                                      T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi chia, t\u00e1ch, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu; giao, b\u00e1n, kho\u00e1n, cho thu\u00ea doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

                                                                                                                                      Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1ebfn \u0111\u1ecba b\u00e0n kh\u00e1c \u0111\u1ecba b\u00e0n c\u01a1 quan thu\u1ebf \u0111ang qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i.<\/span><\/p>\n

                                                                                                                                      H\u00f3a \u0111\u01a1n thu c\u01b0\u1edbc d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, h\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n, h\u00f3a \u0111\u01a1n ti\u1ec1n n\u01b0\u1edbc, h\u00f3a \u0111\u01a1n thu ph\u00ed d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng, v\u00e9 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb v\u1eadn t\u1ea3i, c\u00e1c lo\u1ea1i tem, v\u00e9, th\u1ebb v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3i b\u00e1o c\u00e1o \u0111\u1ebfn t\u1eebng s\u1ed1 h\u00f3a \u0111\u01a1n m\u00e0 b\u00e1o c\u00e1o theo s\u1ed1 l\u01b0\u1ee3ng (t\u1ed5ng s\u1ed1) h\u00f3a \u0111\u01a1n. C\u01a1 s\u1edf kinh doanh ph\u1ea3i ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n c\u00f2n t\u1ed3n \u0111\u1ea7u k\u1ef3, t\u1ed5ng s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng, t\u1ed5ng s\u1ed1 xo\u00e1 b\u1ecf, m\u1ea5t, h\u1ee7y v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u h\u00f3a \u0111\u01a1n chi ti\u1ebft (t\u1eeb s\u1ed1\u2026\u0111\u1ebfn s\u1ed1) khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>\n

                                                                                                                                      \u0110i\u1ec1u 28. L\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n
                                                                                                                                        \n
                                                                                                                                      1. H\u00f3a \u0111\u01a1n t\u1ef1 in ch\u01b0a l\u1eadp \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh theo ch\u1ebf \u0111\u1ed9 b\u1ea3o m\u1eadt th\u00f4ng tin.<\/span><\/li>\n
                                                                                                                                      2. H\u00f3a \u0111\u01a1n \u0111\u1eb7t in ch\u01b0a l\u1eadp \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n trong kho theo ch\u1ebf \u0111\u1ed9 l\u01b0u tr\u1eef b\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1.<\/span><\/li>\n
                                                                                                                                      3. H\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh l\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                                                                                                      4. H\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef v\u00e0 b\u1ea3o qu\u1ea3n nh\u01b0 t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/li>\n<\/ol>\n

                                                                                                                                        \u0110i\u1ec1u 29. H\u1ee7y h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n
                                                                                                                                          \n
                                                                                                                                        1. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 h\u1ee7y<\/span><\/li>\n<\/ol>\n

                                                                                                                                          – H\u00f3a \u0111\u01a1n in th\u1eed, in sai, in tr\u00f9ng, in th\u1eeba, in h\u1ecfng; c\u00e1c b\u1ea3n phim, b\u1ea3n k\u1ebdm v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 c\u00f3 t\u00ednh n\u0103ng t\u01b0\u01a1ng t\u1ef1 trong vi\u1ec7c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 h\u1ee7y xong khi kh\u00f4ng c\u00f2n nguy\u00ean d\u1ea1ng c\u1ee7a b\u1ea5t k\u1ef3 m\u1ed9t t\u1edd h\u00f3a \u0111\u01a1n n\u00e0o ho\u1eb7c kh\u00f4ng c\u00f2n ch\u1eef tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u00f3 th\u1ec3 l\u1eafp gh\u00e9p, sao ch\u1ee5p ho\u1eb7c kh\u00f4i ph\u1ee5c l\u1ea1i theo nguy\u00ean b\u1ea3n.<\/span><\/p>\n

                                                                                                                                          – H\u00f3a \u0111\u01a1n t\u1ef1 in \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 h\u1ee7y xong n\u1ebfu ph\u1ea7n m\u1ec1m t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c can thi\u1ec7p \u0111\u1ec3 kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c t\u1ea1o ra h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                                                                                                            \n
                                                                                                                                          1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u00f3a \u0111\u01a1n<\/span><\/li>\n
                                                                                                                                          2. a) H\u00f3a \u0111\u01a1n \u0111\u1eb7t in b\u1ecb in sai, in tr\u00f9ng, in th\u1eeba ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ee7y tr\u01b0\u1edbc khi thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
                                                                                                                                          3. b) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 h\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n. Th\u1eddi h\u1ea1n h\u1ee7y h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ba m\u01b0\u01a1i (30) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u00f4ng b\u00e1o do th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf), t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n, th\u1eddi h\u1ea1n h\u1ee7y h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 m\u01b0\u1eddi (10) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c t\u1eeb ng\u00e0y t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t.<\/span><\/li>\n
                                                                                                                                          4. c) C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                                                                                                          5. d) C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n ch\u01b0a l\u1eadp nh\u01b0ng l\u00e0 v\u1eadt ch\u1ee9ng c\u1ee7a c\u00e1c v\u1ee5 \u00e1n th\u00ec kh\u00f4ng h\u1ee7y m\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
                                                                                                                                          6. H\u1ee7y h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/span><\/li>\n
                                                                                                                                          7. a) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i l\u1eadp B\u1ea3ng ki\u1ec3m k\u00ea h\u00f3a \u0111\u01a1n c\u1ea7n h\u1ee7y.<\/span><\/li>\n
                                                                                                                                          8. b) T\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n. H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 \u0111\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o, \u0111\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<\/ol>\n

                                                                                                                                            H\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng khi h\u1ee7y h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                                                                                                              \n
                                                                                                                                            1. c) C\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i k\u00fd v\u00e0o bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt n\u1ebfu c\u00f3 sai s\u00f3t.<\/span><\/li>\n
                                                                                                                                            2. d) H\u1ed3 s\u01a1 h\u1ee7y h\u00f3a \u0111\u01a1n g\u1ed3m:<\/span><\/li>\n<\/ol>\n

                                                                                                                                              – Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n kinh doanh;<\/span><\/p>\n

                                                                                                                                              – B\u1ea3ng ki\u1ec3m k\u00ea h\u00f3a \u0111\u01a1n c\u1ea7n h\u1ee7y ghi chi ti\u1ebft: t\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n h\u1ee7y (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1… ho\u1eb7c k\u00ea chi ti\u1ebft t\u1eebng s\u1ed1 h\u00f3a \u0111\u01a1n n\u1ebfu s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n h\u1ee7y kh\u00f4ng li\u00ean t\u1ee5c);<\/span><\/p>\n

                                                                                                                                              – Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

                                                                                                                                              – Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 n\u1ed9i dung: lo\u1ea1i, k\u00fd hi\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n h\u1ee7y t\u1eeb s\u1ed1\u2026 \u0111\u1ebfn s\u1ed1, l\u00fd do h\u1ee7y, ng\u00e0y gi\u1edd h\u1ee7y, ph\u01b0\u01a1ng ph\u00e1p h\u1ee7y (m\u1eabu s\u1ed1 3.11 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

                                                                                                                                              H\u1ed3 s\u01a1 h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Ri\u00eang Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh hai (02) b\u1ea3n, m\u1ed9t b\u1ea3n l\u01b0u, m\u1ed9t b\u1ea3n g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                                                                                                                                                \n
                                                                                                                                              1. H\u1ee7y h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/li>\n<\/ol>\n

                                                                                                                                                C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n do C\u1ee5c thu\u1ebf \u0111\u1eb7t in \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ch\u01b0a b\u00e1n ho\u1eb7c ch\u01b0a c\u1ea5p nh\u01b0ng kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/span><\/p>\n

                                                                                                                                                T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh quy tr\u00ecnh h\u1ee7y h\u00f3a \u0111\u01a1n do C\u1ee5c thu\u1ebf \u0111\u1eb7t in.<\/span><\/p>\n

                                                                                                                                                Ch\u01b0\u01a1ng V<\/strong><\/span><\/h2>\n

                                                                                                                                                KI\u1ec2M TRA, THANH TRA V\u1ec0 H\u00d3A \u0110\u01a0N<\/strong><\/span><\/h2>\n

                                                                                                                                                \u0110i\u1ec1u 30. Ki\u1ec3m tra vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n
                                                                                                                                                  \n
                                                                                                                                                1. Ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf<\/span><\/li>\n
                                                                                                                                                2. a) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n.<\/span><\/li>\n
                                                                                                                                                3. b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf qua ki\u1ec3m tra ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m, trong th\u1eddi h\u1ea1n n\u0103m (05) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n, c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n
                                                                                                                                                4. Ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/span><\/li>\n
                                                                                                                                                5. a) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng gi\u1ea3i tr\u00ecnh ho\u1eb7c gi\u1ea3i tr\u00ecnh kh\u00f4ng th\u1ecfa \u0111\u00e1ng, c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/span><\/li>\n
                                                                                                                                                6. b) N\u1ed9i dung ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ho\u1eb7c \u0111i\u1ec3m b\u00e1n h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb g\u1ed3m: c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 ki\u1ec3m tra; \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra; n\u1ed9i dung, ph\u1ea1m vi ki\u1ec3m tra; th\u1eddi gian ti\u1ebfn h\u00e0nh ki\u1ec3m tra; tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra v\u00e0 c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra; quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra.<\/span><\/li>\n
                                                                                                                                                7. c) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/span><\/li>\n
                                                                                                                                                8. d) Ch\u1eadm nh\u1ea5t l\u00e0 n\u0103m (05) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd quy\u1ebft \u0111\u1ecbnh, quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n. Trong th\u1eddi gian ba (03) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ti\u1ebfn h\u00e0nh ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ea1i tr\u1ee5 s\u1edf t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n, n\u1ebfu t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n ch\u1ee9ng minh \u0111\u01b0\u1ee3c vi\u1ec7c l\u1eadp, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh th\u00ec Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh b\u00e3i b\u1ecf quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ol>\n

                                                                                                                                                  \u0111) Vi\u1ec7c ki\u1ec3m tra ph\u1ea3i \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh trong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Tr\u01b0\u1eddng h\u1ee3p khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n \u0111\u1ec1 ngh\u1ecb ho\u00e3n th\u1eddi gian ti\u1ebfn h\u00e0nh ki\u1ec3m tra th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf n\u00eau r\u00f5 l\u00fd do v\u00e0 th\u1eddi gian ho\u00e3n \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t quy\u1ebft \u0111\u1ecbnh. Trong th\u1eddi h\u1ea1n n\u0103m (05) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ho\u00e3n th\u1eddi gian ki\u1ec3m tra, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n bi\u1ebft v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn v\u1ec1 vi\u1ec7c ho\u00e3n th\u1eddi gian ki\u1ec3m tra.<\/span><\/p>\n

                                                                                                                                                  Th\u1eddi gian ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ea1i tr\u1ee5 s\u1edf, c\u1eeda h\u00e0ng c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ki\u1ec3m tra. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 gia h\u1ea1n th\u1eddi gian ki\u1ec3m tra m\u1ed9t l\u1ea7n, th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/p>\n

                                                                                                                                                  Trong th\u1eddi h\u1ea1n n\u0103m (05) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ki\u1ec3m tra, \u0111o\u00e0n ki\u1ec3m tra ph\u1ea3i l\u1eadp Bi\u00ean b\u1ea3n ki\u1ec3m tra.<\/span><\/p>\n

                                                                                                                                                  T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u1ecb ki\u1ec3m tra \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn bi\u00ean b\u1ea3n ki\u1ec3m tra h\u00f3a \u0111\u01a1n, y\u00eau c\u1ea7u gi\u1ea3i th\u00edch n\u1ed9i dung Bi\u00ean b\u1ea3n ki\u1ec3m tra v\u00e0 b\u1ea3o l\u01b0u \u00fd ki\u1ebfn trong Bi\u00ean b\u1ea3n ki\u1ec3m tra (n\u1ebfu c\u00f3).<\/span><\/p>\n

                                                                                                                                                    \n
                                                                                                                                                  1. e) X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra<\/span><\/li>\n<\/ol>\n

                                                                                                                                                    – Ch\u1eadm nh\u1ea5t n\u0103m (05) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd Bi\u00ean b\u1ea3n ki\u1ec3m tra v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb ki\u1ec3m tra, tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra ph\u1ea3i b\u00e1o c\u00e1o ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m tra. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh h\u00e0nh vi vi ph\u1ea1m ph\u1ea3i x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd bi\u00ean b\u1ea3n, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u1ecb ki\u1ec3m tra c\u00f3 ngh\u0129a v\u1ee5 ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra .<\/span><\/p>\n

                                                                                                                                                    – Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n d\u1eabn \u0111\u1ebfn ph\u1ea3i x\u1eed l\u00fd v\u1ec1 thu\u1ebf th\u00ec tu\u1ef3 theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Thanh tra v\u00e0 quy tr\u00ecnh ki\u1ec3m tra, thanh tra v\u1ec1 thu\u1ebf.<\/span><\/p>\n

                                                                                                                                                    \u0110i\u1ec1u 31. Thanh tra v\u1ec1 h\u00f3a \u0111\u01a1n<\/strong><\/span><\/p>\n

                                                                                                                                                    Vi\u1ec7c thanh tra v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p v\u1edbi vi\u1ec7c thanh tra ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

                                                                                                                                                    Ch\u01b0\u01a1ng VI<\/strong><\/span><\/h2>\n

                                                                                                                                                    T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/span><\/h2>\n

                                                                                                                                                    \u0110i\u1ec1u 32. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/h3>\n
                                                                                                                                                      \n
                                                                                                                                                    1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 6 n\u0103m 2014. B\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1\u00a064\/2013\/TT-BTC<\/strong> ng\u00e0y 15\/5\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP<\/strong> ng\u00e0y 14\/5\/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. C\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n t\u1ea1i c\u00e1c v\u0103n b\u1ea3n tr\u01b0\u1edbc \u0111\u00e2y tr\u00e1i v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec1u b\u00e3i b\u1ecf. C\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn kh\u00e1c v\u1ec1 h\u00f3a \u0111\u01a1n kh\u00f4ng tr\u00e1i v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/li>\n
                                                                                                                                                    2. C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh n\u1ebfu kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng chuy\u1ec3n sang mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in.<\/span><\/li>\n<\/ol>\n

                                                                                                                                                      \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, t\u1ef1 in doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh \u0111\u00e3 th\u1ef1c hi\u1ec7n Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 153\/2010\/TT-BTC<\/a> ng\u00e0y 28\/9\/2010, Th\u00f4ng t\u01b0 s\u1ed1\u00a064\/2013\/TT-BTC <\/strong>ng\u00e0y 15\/5\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/span><\/p>\n

                                                                                                                                                        \n
                                                                                                                                                      1. T\u1eeb ng\u00e0y 1\/6\/2014, c\u01a1 quan thu\u1ebf kh\u00f4ng ti\u1ebfp nh\u1eadn Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<\/ol>\n

                                                                                                                                                        Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u1eb7t in v\u00e0 th\u1ef1c hi\u1ec7n Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0153\/2010\/TT-BTC <\/strong>ng\u00e0y 28\/9\/2010, Th\u00f4ng t\u01b0 s\u1ed1 64\/2013\/TT-BTC<\/strong> ng\u00e0y 15\/5\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 v\u1eabn c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng th\u00ec \u0111\u0103ng k\u00fd s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u c\u00f2n t\u1ed3n v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/7\/2014 (M\u1eabu s\u1ed1 3.12 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). T\u1eeb ng\u00e0y 01\/8\/2014, c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u c\u00f2n t\u1ed3n \u0111\u00e3 \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. C\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u0103ng k\u00fd ho\u1eb7c \u0111\u0103ng k\u00fd sau ng\u00e0y 31\/7\/2014 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                                                                                                                                          \n
                                                                                                                                                        1. Th\u00f4ng t\u01b0 n\u00e0y g\u1ed3m 5 Ph\u1ee5 l\u1ee5c, c\u00e1c ph\u1ee5 l\u1ee5c t\u1eeb ph\u1ee5 l\u1ee5c 1 \u0111\u1ebfn ph\u1ee5 l\u1ee5c 4 c\u00f3 t\u00ednh b\u1eaft bu\u1ed9c, ph\u1ee5 l\u1ee5c 5 c\u00f3 t\u00ednh ch\u1ea5t tham kh\u1ea3o (kh\u00f4ng b\u1eaft bu\u1ed9c).<\/span><\/li>\n<\/ol>\n

                                                                                                                                                          \u0110i\u1ec1u 33. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/span><\/h3>\n
                                                                                                                                                            \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, h\u1ed9, 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 n\u1ed9i dung 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, h\u1ed9, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
                                                                                                                                                          2. T\u1ed5 ch\u1ee9c, h\u1ed9, 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 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ol>\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

                                                                                                                                                             <\/p>\n\n\n\n
                                                                                                                                                            N\u01a1i nh\u1eadn:
                                                                                                                                                            \n<\/em><\/strong>– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
                                                                                                                                                            \n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
                                                                                                                                                            \n– V\u0103n ph\u00f2ng T\u1ed5ng b\u00ed th\u01b0, Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc, Qu\u1ed1c h\u1ed9i;<\/span>
                                                                                                                                                            \n– H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span>
                                                                                                                                                            \n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
                                                                                                                                                            \n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
                                                                                                                                                            \n– To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
                                                                                                                                                            \n– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
                                                                                                                                                            \n– UBTW M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
                                                                                                                                                            \n– V\u0103n ph\u00f2ng Ban ch\u1ec9 \u0111\u1ea1o Trung \u01b0\u01a1ng v\u1ec1 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;<\/span>
                                                                                                                                                            \n– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0110o\u00e0n th\u1ec3;<\/span>
                                                                                                                                                            \n– H\u0110ND, UBND, S\u1edf TC, C\u1ee5c thu\u1ebf, C\u1ee5c H\u1ea3i quan c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<\/span>
                                                                                                                                                            \n– C\u00f4ng b\u00e1o;<\/span>
                                                                                                                                                            \n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
                                                                                                                                                            \n– Website Ch\u00ednh ph\u1ee7;<\/span>
                                                                                                                                                            \n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9;<\/span>
                                                                                                                                                            \n– Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
                                                                                                                                                            \n– L\u01b0u: VT, TCT (VT, CS).<\/span><\/td>\n                                                                                                                                                            		KT. B\u1ed8 TR\u01af\u1edeNG
                                                                                                                                                            \nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/span>\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

                                                                                                                                                              B\u1ed8 T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 39\/2014\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2014   TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH NGH\u1eca \u0110\u1ecaNH S\u1ed0 51\/2010\/N\u0110-CP NG\u00c0Y 14 TH\u00c1NG 5 N\u0102M 2010 V\u00c0 NGH\u1eca \u0110\u1ecaNH S\u1ed0 04\/2014\/N\u0110-CP NG\u00c0Y..<\/p>\n","protected":false},"author":7,"featured_media":23533,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2655,2656,2657,2658],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23529"}],"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=23529"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23529\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23533"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23529"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}