{"id":29203,"date":"2017-04-28T02:19:34","date_gmt":"2017-04-28T02:19:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29203"},"modified":"2017-04-28T03:57:37","modified_gmt":"2017-04-28T03:57:37","slug":"so-sanh-xu-ly-vi-pham-hanh-chinh-ve-hoa-don-thong-tu-102014-va-thong-tu-1762016","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29203","title":{"rendered":"So s\u00e1nh x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n th\u00f4ng t\u01b0 10\/2014 v\u00e0 Th\u00f4ng t\u01b0 176\/2016."},"content":{"rendered":"
\"X\u1eed<\/a>

X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/p><\/div>\n

K\u1ebf to\u00e1n kh\u00f3 c\u00f3 th\u1ec3 tr\u00e1nh kh\u1ecfi c\u00e1c l\u1ed7i vi ph\u1ea1m \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1ec1 h\u00f3a\u00a0\u0111\u01a1n. Nh\u1eb1m gi\u00fap c\u00e1c doanh nghi\u1ec7p hi\u1ec3u r\u00f5 t\u1eebng tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho t\u1eebng m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m. B\u1ed9 t\u00e0i Ch\u00ednh \u0111\u00e3 ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 176\/2016\/TT-BTC<\/a> \u00a0s\u1eeda\u00a0\u0111\u1ed5i Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/a>\u00a0 v\u1ec1 vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y 15\/12\/2016.\u00a0<\/span>K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb t\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

So s\u00e1nh x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a\u00a0\u0111\u01a1n th\u00f4ng t\u01b0 10\/2014 v\u00e0 Th\u00f4ng t\u01b0 n\u0103m 176\/2016<\/span><\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n m\u1ee5c s\u1eeda \u0111\u1ed5i<\/strong><\/span><\/td>\nN\u1ed9i dung s\u1eeda \u0111\u1ed5i<\/strong><\/span><\/td>\nTh\u00f4ng t\u01b0 176\/2016<\/strong><\/span><\/td>\nTh\u00f4ng t\u01b0 10\/2014<\/strong><\/span><\/td>\n<\/tr>\n
Kho\u1ea3n 1 <\/span><\/strong><\/span>\u0111i\u1ec1u 7<\/span><\/strong><\/span><\/td>\n– 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><\/td>\nPh\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng<\/span><\/td>\nPh\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
\u0110i\u1ec3m b2, kho\u1ea3n 1 \u0111i\u1ec1u 7<\/span><\/strong><\/span><\/td>\n– \u00a0B\u00ean \u0111\u1eb7t in v\u00e0 b\u00ean nh\u1eadn in h\u00f3a \u0111\u01a1n kh\u00f4ng k\u00fd c\u00e1c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng s\u1ed5 sung kh\u00e1c.<\/span><\/td>\nPh\u1ea1t ti\u1ec1n \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t l\u00e0 500.000 \u0111\u1ed3ng<\/span><\/td>\nb.2) Ph\u1ea1t ti\u1ec1n \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t l\u00e0 2.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
Kho\u1ea3n 2a \u0111i\u1ec1u 7<\/span><\/strong><\/span><\/td>\n– \u00a0\u0110\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 in h\u00f3a \u0111\u01a1n<\/span><\/td>\n2a. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng<\/span><\/td>\nTr\u01b0\u1edbc kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec3m nay<\/span><\/td>\n<\/tr>\n
Kho\u1ea3n 6 \u0111i\u1ec1u 7<\/span><\/strong><\/span><\/td>\nKh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span>– \u00a0\u0110\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<\/span><\/td>\nPh\u1ea1t ti\u1ec1n t\u1eeb:<\/span> 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng<\/span><\/td>\nKh\u00f4ng quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n
Kho\u1ea3n \u00a0a \u0111i\u1ec1u 10<\/span><\/strong><\/span><\/td>\n– \u00a0N\u1ed9p th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin ph\u00e1t h\u00e0nh\u00a0 h\u00f3a \u0111\u01a1n khi thay \u0111\u1ed5i \u0111\u1ecba \u0111i\u1ec3m sau 10 ng\u00e0y<\/span>– \u00a0S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a \u0111\u1ebfn ng\u00e0y s\u1eed d\u1ee5ng<\/span><\/td>\nPh\u1ea1t ti\u1ec1n t\u1eeb :<\/span>500.000 \u0111\u1ed3ng \u0111\u1ebfn \u00a01.500.000 \u0111\u1ed3ng<\/span><\/td>\nT\u1ed1i thi\u1ec3u 2.000.000<\/span><\/td>\n<\/tr>\n
Kho\u1ea3n c \u0111i\u1ec1u 10<\/span><\/strong><\/span><\/td>\n– \u00a0L\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung\u00a0 theo quy \u0111\u1ecbnh<\/span>– \u00a0 Kh\u00f4ng ni\u00eam y\u1ebft th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/span>– \u00a0 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 khi thay \u0111\u1ed5i \u0111\u1ecba \u0111i\u1ec3m kinh doanh sau 20 ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng H\u0110 t\u1ea1i \u0111\u1ecba ch\u1ec9 m\u1edbi<\/span><\/td>\nPh\u1ea1t t\u1eeb:<\/span> 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng<\/span><\/td>\nCh\u01b0a quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n
Kho\u1ea3n 3 \u0111i\u1ec1u 11<\/span><\/strong><\/span><\/td>\n– \u00a0L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp ho\u1eb7c ho\u00e1 \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 ho\u00e1 \u0111\u01a1n khi ho\u00e1 \u0111\u01a1n ch\u01b0a \u0111\u1ebfn th\u1eddi gian l\u01b0u tr\u1eef 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><\/td>\nKh\u00f4ng b\u1ecb ph\u1ea1t<\/span><\/td>\nPh\u1ea1t\u00a0ti\u1ec1n t\u1eeb <\/span>10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
Kho\u1ea3n 1 \u0111i\u1ec1u 12<\/span><\/strong><\/span><\/td>\n– \u00a0 \u0110\u1ed1i v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \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>– \u00a0 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, d\u1ecbch v\u1ee5 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><\/td>\nPh\u1ea1t ti\u1ec1n t\u1eeb<\/span> 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn <\/span>8.000.000 \u0111\u1ed3ng<\/span><\/td>\n2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n
Kho\u1ea3n 1, kho\u1ea3n 2<\/strong> v\u00e0 b\u1ed5 sung kho\u1ea3n 4 v\u00e0o \u0110i\u1ec1u 13 nh\u01b0 sau:<\/strong><\/span>\u00a0<\/strong><\/span><\/td>\n– \u00a0L\u1eadp sai ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung th\u00f4ng b\u00e1o ho\u1eb7c b\u00e1o c\u00e1o\u00a0 tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t\u00a0 h\u00e0nh<\/span><\/td>\nPh\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng 1.000.000 \u0111\u1ed3ng.<\/span>Doanh nghi\u1ec7p t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t l\u1eadp b\u00e1o c\u00e1o thay th\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra kh\u00f4ng\u00a0 b\u1ecb ph\u1ea1t<\/span><\/td>\nPh\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng 1.000.000 \u0111\u1ed3ng.<\/span>Ngo\u00e0i b\u1ecb ph\u1ea1t ti\u1ec1n doanh nghi\u1ec7p ph\u1ea3i g\u1eedi l\u1ea1i th\u00f4ng b\u00e1o<\/span><\/td>\n<\/tr>\n
Kho\u1ea3n \u00a02 \u0111i\u1ec1u 13<\/strong><\/span><\/td>\n– \u00a0N\u1ed9p ch\u1eadm th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o thu\u1ebf<\/span><\/td>\nPh\u1ea1t c\u1ea3nh c\u00e1o (1-10 ng\u00e0y)<\/span><\/td>\nPh\u1ea1t c\u1ea3nh c\u00e1o (1-5 ng\u00e0y)<\/span>Ph\u1ea1t c\u1ea3nh c\u00e1o\u00a0 (6-10) n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\n<\/tr>\n
Kho\u1ea3n 4 \u0111i\u1ec1u 13<\/strong><\/span>\u00a0<\/strong><\/span><\/td>\n– \u00a0 Bi\u1ec7n ph\u00e1p kh\u1eafc kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/span><\/td>\nT\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><\/td>\nKh\u00f4ng quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u00ean\u00a0\u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft so s\u00e1nh x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n c\u1ee7a Th\u00f4ng t\u01b0 10\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 176\/2016\/TT-BTC ,\u00a0<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

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.<\/a><\/span><\/p>\n

Thay \u0111\u1ed5i m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/08\/2016<\/a><\/span><\/p>\n

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

K\u1ebf to\u00e1n kh\u00f3 c\u00f3 th\u1ec3 tr\u00e1nh kh\u1ecfi c\u00e1c l\u1ed7i vi ph\u1ea1m \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1ec1 h\u00f3a\u00a0\u0111\u01a1n. Nh\u1eb1m gi\u00fap c\u00e1c doanh nghi\u1ec7p hi\u1ec3u r\u00f5 t\u1eebng tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho t\u1eebng m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m. B\u1ed9 t\u00e0i Ch\u00ednh \u0111\u00e3 ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 176\/2016\/TT-BTC \u00a0s\u1eeda\u00a0\u0111\u1ed5i Th\u00f4ng t\u01b0 10\/2014\/TT-BTC\u00a0 v\u1ec1 vi\u1ec7c x\u1eed l\u00fd..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4044,4045],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29203"}],"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=29203"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29203\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29203"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}