{"id":27511,"date":"2016-11-22T07:20:59","date_gmt":"2016-11-22T07:20:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27511"},"modified":"2016-11-30T07:46:23","modified_gmt":"2016-11-30T07:46:23","slug":"nghi-dinh-so-492016nd-cp-quy-dinh-ve-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-quan-ly-gia-phi-le-phi-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27511","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2016\/ND-CP quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd gi\u00e1, ph\u00ed, l\u1ec7 ph\u00ed, h\u00f3a \u0111\u01a1n."},"content":{"rendered":"\n\n\n\n
\n

CH\u00cdNH PH\u1ee6
\n——-<\/strong><\/span><\/p>\n<\/td>\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><\/td>\n<\/tr>\n
S\u1ed1: 49\/2016\/N\u0110-CP<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 27 th\u00e1ng 5 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

NGH\u1eca \u0110\u1ecaNH<\/strong><\/span><\/p>\n

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0 109\/2013\/N\u0110-CP NG\u00c0Y 24 TH\u00c1NG 9 N\u0102M 2013 QUY \u0110\u1ecaNH X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH TRONG L\u0128NH V\u1ef0C QU\u1ea2N L\u00dd GI\u00c1, PH\u00cd, L\u1ec6 PH\u00cd, H\u00d3A \u0110\u01a0N<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2012;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 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 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Gi\u00e1 ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2012;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ph\u00e1p l\u1ec7nh Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u00e0y 28 th\u00e1ng 8 n\u0103m 2001;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP ng\u00e0y 24 th\u00e1ng 9 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd gi\u00e1, ph\u00ed, l\u1ec7 ph\u00ed, h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd gi\u00e1<\/strong><\/span><\/h2>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m d v\u00e0 \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 3 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201cd) T\u01b0\u1edbc c\u00f3 th\u1eddi h\u1ea1n Th\u1ebb th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1; \u0111\u00ecnh ch\u1ec9 c\u00f3 th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1; \u0111\u00ecnh ch\u1ec9 c\u00f3 th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 chuy\u00ean ng\u00e0nh th\u1ea9m \u0111\u1ecbnh gi\u00e1; \u0111\u00ecnh ch\u1ec9 quy\u1ec1n t\u1ef1 in h\u00f3a \u0111\u01a1n, quy\u1ec1n kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; \u0111\u00ecnh ch\u1ec9 in h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

\u0111) Bu\u1ed9c n\u1ed9p v\u00e0o Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 s\u1ed1 ti\u1ec1n do tr\u00edch l\u1eadp, s\u1eed d\u1ee5ng, h\u1ea1ch to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n kh\u00f4ng \u0111\u00fang Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1; n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n c\u00f3 \u0111\u01b0\u1ee3c do h\u00e0nh vi vi ph\u1ea1m; tr\u1ea3 l\u1ea1i kh\u00e1ch h\u00e0ng s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch do b\u00e1n cao h\u01a1n m\u1ee9c gi\u00e1 quy \u0111\u1ecbnh v\u00e0 m\u1ecdi chi ph\u00ed ph\u00e1t sinh do h\u00e0nh vi vi ph\u1ea1m g\u00e2y ra; d\u1eebng th\u1ef1c hi\u1ec7n m\u1ee9c gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh; bu\u1ed9c th\u1ef1c hi\u1ec7n k\u00ea khai ho\u1eb7c \u0111\u0103ng k\u00fd \u0111\u1ed1i v\u1edbi m\u1ee9c gi\u00e1 \u0111ang \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh; ti\u00eau h\u1ee7y ho\u1eb7c t\u1ecbch thu ti\u00eau h\u1ee7y \u1ea5n ph\u1ea9m c\u00f3 n\u1ed9i dung th\u00f4ng tin sai ph\u1ea1m; h\u1ee7y k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u1ea1i ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1; b\u00e1o c\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh n\u1ed9i dung v\u1ec1 t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 chuy\u00ean ng\u00e0nh th\u1ea9m \u0111\u1ecbnh gi\u00e1; thu h\u1ed3i v\u00e0 kh\u00f4ng c\u00f4ng nh\u1eadn c\u00e1c ch\u1ee9ng ch\u1ec9, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 chuy\u00ean ng\u00e0nh th\u1ea9m \u0111\u1ecbnh gi\u00e1; ho\u00e0n tr\u1ea3 chi ph\u00ed \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng cho c\u00e1c h\u1ecdc vi\u00ean tham gia h\u1ecdc; ho\u00e0n tr\u1ea3 ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed cho ng\u01b0\u1eddi n\u1ed9p; h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n; th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh\u201d.<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 6, Kho\u1ea3n 7 v\u00e0 Kho\u1ea3n 8 \u0110i\u1ec1u 5 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c6. Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u00edch l\u1eadp; s\u1eed d\u1ee5ng; k\u1ebft chuy\u1ec3n ho\u1eb7c h\u1ea1ch to\u00e1n Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/span><\/p>\n

7. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 60.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng k\u1ebft chuy\u1ec3n ho\u1eb7c tr\u00edch l\u1eadp Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1.<\/span><\/p>\n

8. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

a) Bu\u1ed9c n\u1ed9p v\u00e0o Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n do s\u1eed d\u1ee5ng, k\u1ebft chuy\u1ec3n ho\u1eb7c h\u1ea1ch to\u00e1n kh\u00f4ng \u0111\u00fang Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) Bu\u1ed9c n\u1ed9p v\u00e0o Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n do tr\u00edch l\u1eadp kh\u00f4ng \u0111\u00fang ho\u1eb7c kh\u00f4ng tr\u00edch l\u1eadp Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 v\u00e0 kho\u1ea3n l\u00e3i t\u00ednh tr\u00ean s\u1ed1 d\u01b0 Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 ph\u00e1t sinh (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 v\u00e0 Kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

c) Bu\u1ed9c k\u1ebft chuy\u1ec3n Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y\u201d.<\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 8 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c\u0110i\u1ec1u 8. H\u00e0nh vi kh\u00f4ng ch\u1ea5p h\u00e0nh \u0111\u00fang gi\u00e1 do c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh<\/strong><\/span><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang v\u1edbi m\u1ee9c gi\u00e1 do c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh, tr\u1eeb c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, 3 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang v\u1edbi m\u1ee9c gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 25.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang v\u1edbi m\u1ee9c gi\u00e1 c\u1ee5 th\u1ec3 ho\u1eb7c kh\u00f4ng n\u1eb1m trong khung gi\u00e1 ho\u1eb7c cao h\u01a1n m\u1ee9c gi\u00e1 t\u1ed1i \u0111a ho\u1eb7c th\u1ea5p h\u01a1n m\u1ee9c gi\u00e1 t\u1ed1i thi\u1ec3u do B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9 quy \u0111\u1ecbnh.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 35.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang v\u1edbi m\u1ee9c gi\u00e1 c\u1ee5 th\u1ec3 ho\u1eb7c kh\u00f4ng n\u1eb1m trong khung gi\u00e1 ho\u1eb7c cao h\u01a1n m\u1ee9c gi\u00e1 t\u1ed1i \u0111a ho\u1eb7c th\u1ea5p h\u01a1n m\u1ee9c gi\u00e1 t\u1ed1i thi\u1ec3u do Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n

5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: Bu\u1ed9c tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng to\u00e0n b\u1ed9 ti\u1ec1n ch\u00eanh l\u1ec7ch do b\u00e1n cao h\u01a1n m\u1ee9c gi\u00e1 quy \u0111\u1ecbnh v\u00e0 m\u1ecdi chi ph\u00ed ph\u00e1t sinh do h\u00e0nh vi vi ph\u1ea1m g\u00e2y ra t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2, Kho\u1ea3n 3 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, trong tr\u01b0\u1eddng h\u1ee3p kh\u00f3 ho\u1eb7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng \u0111\u1ec3 tr\u1ea3 l\u1ea1i th\u00ec n\u1ed9p to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u201d.<\/span><\/p>\n

4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 11 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c\u0110i\u1ec1u 11. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai gi\u00e1, \u0111\u0103ng k\u00fd gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong><\/span><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi k\u00ea khai kh\u00f4ng \u0111\u1ee7 c\u00e1c n\u1ed9i dung c\u1ee7a v\u0103n b\u1ea3n k\u00ea khai gi\u00e1 sau khi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn k\u00ea khai gi\u00e1 \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n nh\u1eafc nh\u1edf, y\u00eau c\u1ea7u n\u1ed9p l\u1ea1i v\u0103n b\u1ea3n k\u00ea khai gi\u00e1.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n

a) Kh\u00f4ng th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 m\u1ee9c gi\u00e1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1;<\/span><\/p>\n

b) \u00c1p d\u1ee5ng m\u1ee9c gi\u00e1 k\u00ea khai, \u0111\u0103ng k\u00fd kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1 k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n k\u00ea khai gi\u00e1, \u0111\u0103ng k\u00fd gi\u00e1 v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng k\u00ea khai gi\u00e1 \u0111\u00fang th\u1eddi h\u1ea1n theo y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

b) Kh\u00f4ng k\u00ea khai gi\u1ea3m gi\u00e1 ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng gi\u1ea3m gi\u00e1 c\u1ee7a y\u1ebfu t\u1ed1 h\u00ecnh th\u00e0nh gi\u00e1 theo y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng \u0111\u0103ng k\u00fd gi\u00e1 \u0111\u00fang th\u1eddi h\u1ea1n theo y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

5. \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng k\u00ea khai gi\u00e1 v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh:<\/span><\/p>\n

a) Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng k\u00ea khai gi\u00e1 t\u1eeb 01 \u0111\u1ebfn 10 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 thu\u1ed9c di\u1ec7n k\u00ea khai gi\u00e1;<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m nhi\u1ec1u l\u1ea7n, t\u00e1i ph\u1ea1m; h\u00e0nh vi kh\u00f4ng k\u00ea khai gi\u00e1 t\u1eeb 11 \u0111\u1ebfn 20 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 thu\u1ed9c di\u1ec7n k\u00ea khai gi\u00e1;<\/span><\/p>\n

c) Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m nhi\u1ec1u l\u1ea7n, t\u00e1i ph\u1ea1m; h\u00e0nh vi kh\u00f4ng k\u00ea khai gi\u00e1 t\u1eeb 21 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 thu\u1ed9c di\u1ec7n k\u00ea khai gi\u00e1 tr\u1edf l\u00ean;<\/span><\/p>\n

d) Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng k\u00ea khai gi\u00e1 t\u1eeb 21 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 thu\u1ed9c di\u1ec7n k\u00ea khai gi\u00e1 tr\u1edf l\u00ean trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m nhi\u1ec1u l\u1ea7n, t\u00e1i ph\u1ea1m.<\/span><\/p>\n

6. \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng \u0111\u0103ng k\u00fd gi\u00e1 v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh:<\/span><\/p>\n

a) Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng \u0111\u0103ng k\u00fd gi\u00e1 t\u1eeb 01 \u0111\u1ebfn 10 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd gi\u00e1;<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m nhi\u1ec1u l\u1ea7n, t\u00e1i ph\u1ea1m; h\u00e0nh vi kh\u00f4ng \u0111\u0103ng k\u00fd gi\u00e1 t\u1eeb 11 \u0111\u1ebfn 20 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd gi\u00e1;<\/span><\/p>\n

c) Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m nhi\u1ec1u l\u1ea7n, t\u00e1i ph\u1ea1m; h\u00e0nh vi kh\u00f4ng \u0111\u0103ng k\u00fd gi\u00e1 t\u1eeb 21 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd gi\u00e1 tr\u1edf l\u00ean;<\/span><\/p>\n

d) Ph\u1ea1t ti\u1ec1n t\u1eeb 25.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng \u0111\u0103ng k\u00fd gi\u00e1 t\u1eeb 21 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 thu\u1ed9c di\u1ec7n k\u00ea khai gi\u00e1 tr\u1edf l\u00ean trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m nhi\u1ec1u l\u1ea7n, t\u00e1i ph\u1ea1m.<\/span><\/p>\n

7. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: Bu\u1ed9c th\u1ef1c hi\u1ec7n k\u00ea khai ho\u1eb7c \u0111\u0103ng k\u00fd \u0111\u1ed1i v\u1edbi m\u1ee9c gi\u00e1 \u0111ang \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 3, Kho\u1ea3n 4, Kho\u1ea3n 5 v\u00e0 Kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y\u201d.<\/span><\/p>\n

5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 12 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c1. Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n

a) Kh\u00f4ng ni\u00eam y\u1ebft gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i \u0111\u1ecba \u0110i\u1ec3m ph\u1ea3i ni\u00eam y\u1ebft gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

b) Ni\u00eam y\u1ebft gi\u00e1 kh\u00f4ng r\u00f5 r\u00e0ng g\u00e2y nh\u1ea7m l\u1eabn cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m nhi\u1ec1u l\u1ea7n; t\u00e1i ph\u1ea1m;<\/span><\/p>\n

b) Ni\u00eam y\u1ebft gi\u00e1 kh\u00f4ng \u0111\u00fang gi\u00e1 c\u1ee5 th\u1ec3 ho\u1eb7c kh\u00f4ng n\u1eb1m trong khung gi\u00e1 ho\u1eb7c cao h\u01a1n m\u1ee9c gi\u00e1 t\u1ed1i \u0111a ho\u1eb7c th\u1ea5p h\u01a1n m\u1ee9c gi\u00e1 t\u1ed1i thi\u1ec3u do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ecbnh gi\u00e1\u201d.<\/span><\/p>\n

6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 14 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c\u0110i\u1ec1u 14. H\u00e0nh vi \u0111\u01b0a tin th\u1ea5t thi\u1ec7t v\u1ec1 th\u1ecb tr\u01b0\u1eddng, gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong><\/span><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi b\u1ecba \u0111\u1eb7t, loan tin, \u0111\u01b0a tin kh\u00f4ng \u0111\u00fang s\u1ef1 th\u1eadt v\u1ec1 t\u00ecnh h\u00ecnh th\u1ecb tr\u01b0\u1eddng, gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 g\u00e2y t\u00e2m l\u00fd hoang mang trong x\u00e3 h\u1ed9i v\u00e0 b\u1ea5t \u1ed5n th\u1ecb tr\u01b0\u1eddng tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

2. H\u00e0nh vi \u0111\u01b0a tin kh\u00f4ng \u0111\u00fang s\u1ef1 th\u1eadt v\u1ec1 t\u00ecnh h\u00ecnh th\u1ecb tr\u01b0\u1eddng, gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 g\u00e2y t\u00e2m l\u00fd hoang mang trong x\u00e3 h\u1ed9i v\u00e0 b\u1ea5t \u1ed5n th\u1ecb tr\u01b0\u1eddng tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang nh\u01b0 b\u00e1o in, b\u00e1o n\u00f3i, b\u00e1o h\u00ecnh, b\u00e1o \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c \u1ea5n ph\u1ea9m th\u00f4ng tin kh\u00e1c \u0111\u01b0\u1ee3c x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong ho\u1ea1t \u0111\u1ed9ng b\u00e1o ch\u00ed, xu\u1ea5t b\u1ea3n\u201d.<\/span><\/p>\n

7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u 15 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm cung c\u1ea5p b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3, s\u1ed1 li\u1ec7u, t\u00e0i li\u1ec7u so v\u1edbi y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong th\u1eddi h\u1ea1n t\u1eeb 05 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ebfn 15 ng\u00e0y l\u00e0m vi\u1ec7c; cung c\u1ea5p kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin v\u1ec1 gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

5. Ph\u1ea1t ti\u1ec1n t\u1eeb 9.000.000 \u0111\u1ed3ng \u0111\u1ebfn 12.000.000 \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Ch\u1eadm cung c\u1ea5p b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3, s\u1ed1 li\u1ec7u, t\u00e0i li\u1ec7u so v\u1edbi y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n qu\u00e1 th\u1eddi h\u1ea1n 15 ng\u00e0y l\u00e0m vi\u1ec7c;<\/span><\/p>\n

b) Ch\u1eadm cung c\u1ea5p so v\u1edbi y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n qu\u00e1 10 ng\u00e0y l\u00e0m vi\u1ec7c v\u1ec1 s\u1ed1 li\u1ec7u, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan theo y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc \u0111\u1ecbnh gi\u00e1, ki\u1ec3m tra y\u1ebfu t\u1ed1 h\u00ecnh th\u00e0nh gi\u00e1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh\u201d.<\/span><\/p>\n

8. B\u1ed5 sung \u0110i\u1ec1u 15a nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c\u0110i\u1ec1u 15a. H\u00e0nh vi vi ph\u1ea1m v\u1ec1 vi\u1ec7c x\u00e2y d\u1ef1ng, khai th\u00e1c, s\u1eed d\u1ee5ng C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 gi\u00e1, C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 gi\u00e1<\/strong><\/span><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng cung c\u1ea5p v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 gi\u00e1; cung c\u1ea5p v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 gi\u00e1 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh; cung c\u1ea5p v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin sai l\u1ec7ch v\u00e0o C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 gi\u00e1, C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 gi\u00e1.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m nhi\u1ec1u l\u1ea7n; t\u00e1i ph\u1ea1m;<\/span><\/p>\n

b) S\u1eed d\u1ee5ng d\u1eef li\u1ec7u v\u1ec1 gi\u00e1 trong C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 gi\u00e1, C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 gi\u00e1 kh\u00f4ng \u0111\u00fang v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u00f3 cho ph\u00e9p.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi truy c\u1eadp, x\u00e2m nh\u1eadp ho\u1eb7c t\u00ecm c\u00e1ch truy c\u1eadp, x\u00e2m nh\u1eadp \u0111\u1ec3 ph\u00e1 ho\u1ea1i, l\u00e0m thay \u0111\u1ed5i d\u1eef li\u1ec7u v\u00e0 c\u1ea5u tr\u00fac ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m trong C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 gi\u00e1, C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 gi\u00e1\u201d.<\/span><\/p>\n

9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 11 \u0110i\u1ec1u 18 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c11. \u0110\u1ed1i v\u1edbi h\u00e0nh vi mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p v\u00e0 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p:<\/span><\/p>\n

a) Ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p kh\u00f4ng \u0111\u00fang m\u1ee9c tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi kh\u00f4ng tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p\u201d.<\/span><\/p>\n

10. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 21 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c\u0110i\u1ec1u 21. H\u00e0nh vi vi ph\u1ea1m \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 chuy\u00ean ng\u00e0nh th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/strong><\/span><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng g\u1eedi th\u00f4ng b\u00e1o m\u1edf kh\u00f3a h\u1ecdc, l\u1edbp h\u1ecdc k\u00e8m theo h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi m\u1edf kh\u00f3a h\u1ecdc, l\u1edbp h\u1ecdc;<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c m\u1ed9t l\u1edbp h\u1ecdc qu\u00e1 70 h\u1ecdc vi\u00ean;<\/span><\/p>\n

c) Th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang vi\u1ec7c l\u1ea5y \u00fd ki\u1ebfn \u0111\u00e1nh gi\u00e1 c\u1ee7a h\u1ecdc vi\u00ean tr\u00ean Phi\u1ebfu \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng kh\u00f3a h\u1ecdc theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng \u0111\u1ea3m b\u1ea3o v\u1ec1 n\u1ed9i dung, ch\u01b0\u01a1ng tr\u00ecnh, th\u1eddi l\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u c\u1ee7a kh\u00f3a h\u1ecdc, l\u1edbp h\u1ecdc theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1ea5y \u00fd ki\u1ebfn \u0111\u00e1nh gi\u00e1 c\u1ee7a h\u1ecdc vi\u00ean tr\u00ean Phi\u1ebfu \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng kh\u00f3a h\u1ecdc theo quy \u0111\u1ecbnh.<\/span><\/p>\n

c) Kh\u00f4ng b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c kh\u00f3a h\u1ecdc, l\u1edbp h\u1ecdc k\u00e8m theo h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh sau khi k\u1ebft th\u00fac kh\u00f3a h\u1ecdc, l\u1edbp h\u1ecdc;<\/span><\/p>\n

d) Kh\u00f4ng b\u00e1o c\u00e1o m\u1ed9t n\u0103m t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng;<\/span><\/p>\n

\u0111) B\u1ed1 tr\u00ed gi\u1ea3ng vi\u00ean kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh;<\/span><\/p>\n

e) Bi\u00ean so\u1ea1n v\u00e0 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng kh\u00f4ng \u0111\u00fang so v\u1edbi quy \u0111\u1ecbnh;<\/span><\/p>\n

g) Th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 h\u1ecdc t\u1eadp kh\u00f4ng \u0111\u00fang so v\u1edbi quy \u0111\u1ecbnh;<\/span><\/p>\n

h) C\u1ea5p ch\u1ee9ng ch\u1ec9, gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u00f4ng \u0111\u00fang so v\u1edbi m\u1eabu ch\u1ee9ng ch\u1ec9, gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

i) L\u01b0u tr\u1eef h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u00fang th\u1eddi gian theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) C\u1ea5p ch\u1ee9ng ch\u1ec9, gi\u1ea5y ch\u1ee9ng nh\u1eadn cho h\u1ecdc vi\u00ean kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u kh\u00f3a h\u1ecdc, l\u1edbp h\u1ecdc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1eddi gian h\u1ecdc v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m tra;<\/span><\/p>\n

b) C\u1ea5p ch\u1ee9ng ch\u1ec9, gi\u1ea5y ch\u1ee9ng nh\u1eadn cho nh\u1eefng ng\u01b0\u1eddi th\u1ef1c t\u1ebf kh\u00f4ng tham gia h\u1ecdc.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) M\u1edf kh\u00f3a h\u1ecdc, l\u1edbp h\u1ecdc khi kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

b) M\u1edf kh\u00f3a h\u1ecdc, l\u1edbp h\u1ecdc khi ch\u01b0a \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn;<\/span><\/p>\n

c) M\u1edf kh\u00f3a h\u1ecdc, l\u1edbp h\u1ecdc khi kh\u00f4ng c\u00f3 t\u00ean trong danh s\u00e1ch c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

5. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

a) \u0110\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng trong th\u1eddi gian t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m t\u1ea1i Kho\u1ea3n 2 v\u00e0 \u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) \u0110\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

c) \u0110\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng trong th\u1eddi gian t\u1eeb 06 th\u00e1ng \u0111\u1ebfn 09 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

6. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

a) Bu\u1ed9c b\u00e1o c\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh n\u1ed9i dung v\u1ec1 t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 v\u00e0 \u0110i\u1ec3m c v\u00e0 d Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

b) Bu\u1ed9c c\u1ea5p l\u1ea1i ch\u1ee9ng ch\u1ec9, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng cho c\u00e1c h\u1ecdc vi\u00ean tham gia h\u1ecdc \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m h Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

c) Bu\u1ed9c thu h\u1ed3i v\u00e0 kh\u00f4ng c\u00f4ng nh\u1eadn ch\u1ee9ng ch\u1ec9, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng, \u0111\u1ed3ng th\u1eddi bu\u1ed9c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu l\u1ee3i do h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

d) Bu\u1ed9c thu h\u1ed3i v\u00e0 kh\u00f4ng c\u00f4ng nh\u1eadn ch\u1ee9ng ch\u1ec9, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng, \u0111\u1ed3ng th\u1eddi bu\u1ed9c ho\u00e0n tr\u1ea3 chi ph\u00ed \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng cho c\u00e1c h\u1ecdc vi\u00ean tham gia h\u1ecdc \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y\u201d.<\/span><\/p>\n

11. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2, Kho\u1ea3n 6 v\u00e0 Kho\u1ea3n 7 \u0110i\u1ec1u 42 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c2. Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra chuy\u00ean ng\u00e0nh gi\u00e1 c\u00f3 th\u1ea9m quy\u1ec1n:<\/span><\/p>\n

a) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 200.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, 105.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 c\u00e1c h\u00e0nh vi vi ph\u1ea1m trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/span><\/p>\n

b) \u00c1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

6. Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh c\u00f3 th\u1ea9m quy\u1ec1n:<\/span><\/p>\n

a) Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn m\u1ee9c t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m trong l\u0129nh v\u1ef1c gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/span><\/p>\n

c) \u00c1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

7. Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n:<\/span><\/p>\n

a) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8, \u0110i\u1ec1u 11, \u0110i\u1ec1u 12, \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

b) \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8, \u0110i\u1ec1u 11, \u0110i\u1ec1u 12, \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n

8. Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 c\u00f3 quy\u1ec1n ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u201d.<\/span><\/p>\n

\u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ph\u00ed, l\u1ec7 ph\u00ed<\/strong><\/span><\/h2>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 23 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c\u0110i\u1ec1u 23. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh c\u00f4ng khai ch\u1ebf \u0111\u1ed9 thu ph\u00ed, l\u1ec7 ph\u00ed<\/strong><\/span><\/p>\n

Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n

\u00a0 1. Kh\u00f4ng c\u00f4ng khai ch\u1ebf \u0111\u1ed9 thu ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh;<\/span><\/p>\n

\u00a0 2. Ni\u00eam y\u1ebft ho\u1eb7c th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, kh\u00f4ng r\u00f5 r\u00e0ng g\u00e2y nh\u1ea7m l\u1eabn cho ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed\u201d.<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 24 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c\u0110i\u1ec1u 24. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed<\/strong><\/span><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed gian l\u1eadn, tr\u1ed1n n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0nh vi gian l\u1eadn, tr\u1ed1n n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh. M\u1ee9c ph\u1ea1t t\u1ed1i \u0111a l\u00e0 50.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

3. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/span><\/p>\n

Bu\u1ed9c ng\u01b0\u1eddi vi ph\u1ea1m n\u1ed9p \u0111\u1ee7 s\u1ed1 ph\u00ed, l\u1ec7 ph\u00ed gian l\u1eadn, tr\u1ed1n n\u1ed9p\u201d.<\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 25 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c\u0110i\u1ec1u 25. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c ph\u00ed, l\u1ec7 ph\u00ed<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi h\u00e0nh vi thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng \u0111\u00fang m\u1ee9c ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/span><\/p>\n

a) Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m c\u00f3 s\u1ed1 ti\u1ec1n vi ph\u1ea1m \u0111\u1ebfn d\u01b0\u1edbi 10.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m c\u00f3 s\u1ed1 ti\u1ec1n vi ph\u1ea1m t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 30.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

c) Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 7.500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m c\u00f3 s\u1ed1 ti\u1ec1n vi ph\u1ea1m t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 50.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

d) Ph\u1ea1t ti\u1ec1n t\u1eeb 7.500.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m c\u00f3 s\u1ed1 ti\u1ec1n vi ph\u1ea1m t\u1eeb 50.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 100.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

\u0111) Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 40.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m c\u00f3 s\u1ed1 ti\u1ec1n vi ph\u1ea1m t\u1eeb 100.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 300.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

e) Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m c\u00f3 s\u1ed1 ti\u1ec1n vi ph\u1ea1m t\u1eeb 300.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n

2. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng gi\u1ea5y ph\u00e9p ho\u1eb7c \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn h\u00e0nh vi vi ph\u1ea1m. Th\u1eddi h\u1ea1n t\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng gi\u1ea5y ph\u00e9p ho\u1eb7c \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/p>\n

3. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/span><\/p>\n

Bu\u1ed9c ho\u00e0n tr\u1ea3 to\u00e0n b\u1ed9 ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed do th\u1ef1c hi\u1ec7n sai ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed cho ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 ho\u00e0n tr\u1ea3 th\u00ec n\u1ed9p to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u201d.<\/span><\/p>\n

4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 32 nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 32. H\u00e0nh vi l\u00e0m m\u1ea5t, cho, b\u00e1n ch\u1ee9ng t\u1eeb thu ph\u00ed, l\u1ec7 ph\u00ed<\/strong><\/span><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t li\u00ean c\u1ee7a m\u1ed7i s\u1ed1 ch\u1ee9ng t\u1eeb kh\u00f4ng c\u00f3 m\u1ec7nh gi\u00e1, tr\u1eeb li\u00ean giao cho ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n c\u1ee7a ch\u1ee9ng t\u1eeb ch\u01b0a s\u1eed d\u1ee5ng, \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 100.000 \u0111\u1ed3ng \u0111\u1ebfn 300.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t c\u00e1c li\u00ean c\u1ee7a m\u1ed7i s\u1ed1 ch\u1ee9ng t\u1eeb kh\u00f4ng c\u00f3 m\u1ec7nh gi\u00e1, tr\u1eeb li\u00ean giao cho ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n c\u1ee7a ch\u1ee9ng t\u1eeb ch\u01b0a s\u1eed d\u1ee5ng, \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m t\u1eeb l\u1ea7n th\u1ee9 hai tr\u1edf \u0111i.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 300.000 \u0111\u1ed3ng \u0111\u1ebfn 500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t li\u00ean giao cho ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n c\u1ee7a m\u1ed7i s\u1ed1 ch\u1ee9ng t\u1eeb kh\u00f4ng c\u00f3 m\u1ec7nh gi\u00e1 ch\u01b0a s\u1eed d\u1ee5ng;<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t m\u1ed7i s\u1ed1 c\u1ee7a ch\u1ee9ng t\u1eeb thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 m\u1ec7nh gi\u00e1 th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a b\u1eb1ng m\u1ec7nh gi\u00e1 in tr\u00ean ch\u1ee9ng t\u1eeb thu ph\u00ed, l\u1ec7 ph\u00ed. S\u1ed1 ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u00e0m ch\u1ee9ng t\u1eeb thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 m\u1ec7nh gi\u00e1 l\u00e0 50.000 \u0111\u1ed3ng.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p cho, b\u00e1n ch\u1ee9ng t\u1eeb ph\u00e1t hi\u1ec7n \u0111\u00e3 s\u1eed d\u1ee5ng:<\/span><\/p>\n

a) Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed7i s\u1ed1 ch\u1ee9ng t\u1eeb c\u00f3 s\u1ed1 ti\u1ec1n ghi trong ch\u1ee9ng t\u1eeb d\u01b0\u1edbi 2.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed7i s\u1ed1 ch\u1ee9ng t\u1eeb c\u00f3 s\u1ed1 ti\u1ec1n ghi trong ch\u1ee9ng t\u1eeb t\u1eeb 2.000.000 \u0111\u1ebfn d\u01b0\u1edbi 5.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

c) Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed7i s\u1ed1 ch\u1ee9ng t\u1eeb c\u00f3 s\u1ed1 ti\u1ec1n ghi trong ch\u1ee9ng t\u1eeb t\u1eeb 5.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n

6. Tr\u01b0\u1eddng h\u1ee3p cho, b\u00e1n ch\u1ee9ng t\u1eeb ch\u01b0a s\u1eed d\u1ee5ng th\u00ec x\u1eed ph\u1ea1t theo m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

7. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: Bu\u1ed9c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n c\u00f3 \u0111\u01b0\u1ee3c do h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, 2, 3, 4, 5 v\u00e0 Kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y\u201d.<\/span><\/p>\n

\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 6 \u0110i\u1ec1u 34 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c1a. Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng in b\u1eb1ng v\u0103n b\u1ea3n;<\/span><\/p>\n

1b. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n khi c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

6. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: Bu\u1ed9c h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1b, Kho\u1ea3n 4 v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y\u201d.<\/span><\/p>\n

2. B\u1ed5 sung Kho\u1ea3n 1a v\u00e0o \u0110i\u1ec1u 37 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c1a. Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span><\/p>\n

a) N\u1ed9p 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 v\u00e0 h\u00e0nh vi n\u1ed9p b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn khi doanh nghi\u1ec7p 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 ch\u1eadm sau 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ea1i \u0111\u1ecba ch\u1ec9 m\u1edbi.<\/span><\/p>\n

b) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng (05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh)\u201d.<\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 37 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c1. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span><\/p>\n

a) L\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) Kh\u00f4ng ni\u00eam y\u1ebft Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh;<\/span><\/p>\n

c) N\u1ed9p 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 v\u00e0 h\u00e0nh vi n\u1ed9p b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn khi doanh nghi\u1ec7p 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 t\u1eeb sau 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ea1i \u0111\u1ecba ch\u1ec9 m\u1edbi\u201d.<\/span><\/p>\n

4. B\u1ed5 sung \u0110i\u1ec3m g v\u00e0o Kho\u1ea3n 3 \u0110i\u1ec1u 38 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c3. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span><\/p>\n

a) L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0110i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

b) L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Ng\u00e0y ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp x\u1ea3y ra tr\u01b0\u1edbc ng\u00e0y mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

d) L\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0ng kh\u00f4ng giao cho ng\u01b0\u1eddi mua, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo b\u1ea3ng k\u00ea;<\/span><\/p>\n

\u0111) Kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea ho\u1eb7c kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

e) L\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 \u0111\u00e3 giao cho ng\u01b0\u1eddi mua ho\u1eb7c \u0111\u00e3 k\u00ea khai thu\u1ebf.<\/span><\/p>\n

g) L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng) nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo b\u1ea3ng k\u00ea b\u00e1n l\u1ebb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n ho\u1eb7c do s\u1ef1 ki\u1ec7n b\u1ea5t ng\u1edd, s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t ti\u1ec1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng), ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf, c\u00f3 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t; n\u1ebfu c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n, tr\u1eeb li\u00ean giao cho kh\u00e1ch h\u00e0ng, trong th\u1eddi gian l\u01b0u tr\u1eef th\u00ec x\u1eed ph\u1ea1t theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t (li\u00ean giao cho kh\u00e1ch h\u00e0ng) khi c\u01a1 quan thu\u1ebf ch\u01b0a ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n\u201d.<\/span><\/p>\n

5. B\u00e3i b\u1ecf \u0110i\u1ec3m a Kho\u1ea3n 4 \u0110i\u1ec1u 38.<\/span><\/strong><\/p>\n

6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 39 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c1. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng) \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n ho\u1eb7c do s\u1ef1 ki\u1ec7n b\u1ea5t ng\u1edd, s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t ti\u1ec1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng), ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf, c\u00f3 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t; n\u1ebfu c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t khi c\u01a1 quan thu\u1ebf ch\u01b0a ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec ng\u01b0\u1eddi mua kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n\u201d.<\/span><\/p>\n

7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1; b\u1ed5 sung Kho\u1ea3n 4 v\u00e0o \u0110i\u1ec1u 40 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c1. Ph\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp sai ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 l\u1eadp l\u1ea1i th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o thay th\u1ebf \u0111\u00fang quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf, ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n\u201d.<\/span><\/p>\n

\u201c4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi l\u1ea1i c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o \u0111\u00fang quy \u0111\u1ecbnh\u201d.<\/span><\/p>\n

8. B\u1ed5 sung Kho\u1ea3n 5a v\u00e0o \u0110i\u1ec1u 44 nh\u01b0 sau:<\/span><\/strong><\/p>\n

\u201c5a. Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p trong ph\u1ea1m vi th\u1ea9m quy\u1ec1n c\u1ee7a m\u00ecnh quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y:<\/span><\/p>\n

a) Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 c\u00f3 quy\u1ec1n:<\/span><\/p>\n

– Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/span><\/p>\n

– Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

b) Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n c\u00f3 quy\u1ec1n:<\/span><\/p>\n

– Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/span><\/p>\n

– Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

– \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 33, Kho\u1ea3n 6 \u0110i\u1ec1u 34, Kho\u1ea3n 8 \u0110i\u1ec1u 35, Kho\u1ea3n 4 \u0110i\u1ec1u 36, Kho\u1ea3n 3 \u0110i\u1ec1u 37 v\u00e0 Kho\u1ea3n 6 \u0110i\u1ec1u 38 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

c) Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh c\u00f3 quy\u1ec1n:<\/span><\/p>\n

– Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/span><\/p>\n

– Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

– \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 33, Kho\u1ea3n 6 \u0110i\u1ec1u 34, Kho\u1ea3n 8 \u0110i\u1ec1u 35, Kho\u1ea3n 4 \u0110i\u1ec1u 36, Kho\u1ea3n 3 \u0110i\u1ec1u 37 v\u00e0 Kho\u1ea3n 6 \u0110i\u1ec1u 38 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u201d.<\/span><\/p>\n

\u0110i\u1ec1u 4. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/h2>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2016.<\/span><\/p>\n

2. C\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 gi\u00e1, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng n\u00eau t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP ng\u00e0y 24 th\u00e1ng 9 n\u0103m 2013.<\/span><\/p>\n

3. Vi\u1ec7c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 gi\u00e1, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 x\u1ea3y ra tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y m\u00e0 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1ea3y ra h\u00e0nh vi vi ph\u1ea1m \u0111\u00f3.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u1eb9 h\u01a1n m\u1ee9c x\u1eed ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh tr\u01b0\u1edbc th\u00ec \u00e1p d\u1ee5ng m\u1ee9c x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0111\u00e3 b\u1ecb l\u1eadp bi\u00ean b\u1ea3n, nh\u01b0ng c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u01b0a ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ho\u1eb7c \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd nh\u01b0ng \u0111ang trong th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i th\u00ec xem x\u00e9t, ra quy\u1ebft \u0111\u1ecbnh theo m\u1ee9c x\u1eed ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 5. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/span><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n\n\n\n
\u00a0N\u01a1i nh\u1eadn:<\/em><\/strong>
\n– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span><\/span>
\n – Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n – Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n – \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;<\/span>
\n – Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;<\/span>
\n – Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;<\/span>
\n – \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
\n – C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n – Ban Ch\u1ec9 \u0111\u1ea1o \u0110\u1ed5i m\u1edbi v\u00e0 Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p;<\/span>
\n – Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam;<\/span>
\n – Hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba Vi\u1ec7t Nam;<\/span>
\n – VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<\/span>
\n – L\u01b0u: VT, KTTH (3b).<\/span><\/td>\n		\n

TM. CH\u00cdNH PH\u1ee6
\nTH\u1ee6 T\u01af\u1edaNG<\/strong><\/span><\/p>\n

Nguy\u1ec5n Xu\u00e2n Ph\u00fac<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

M\u1eddi c\u00e1c b\u1ea1n t\u1ea3i chi ti\u1ebft Nghi \u0111\u1ecbnh 49\/2016\/ND-CP<\/a><\/span><\/p>\n

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

CH\u00cdNH PH\u1ee6 ——- 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: 49\/2016\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 27 th\u00e1ng 5 n\u0103m 2016 NGH\u1eca \u0110\u1ecaNH S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0 109\/2013\/N\u0110-CP NG\u00c0Y 24 TH\u00c1NG 9 N\u0102M 2013 QUY \u0110\u1ecaNH X\u1eec PH\u1ea0T VI..<\/p>\n","protected":false},"author":7,"featured_media":27524,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"video","meta":{"footnotes":""},"tags":[3755,3756],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27511"}],"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=27511"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27511\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27524"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27511"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}