{"id":2932,"date":"2015-07-21T09:35:45","date_gmt":"2015-07-21T09:35:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2932"},"modified":"2015-08-13T03:35:18","modified_gmt":"2015-08-13T03:35:18","slug":"nghi-dinh-042014nd-cp-sua-doi-mot-so-quy-dinh-ve-hoa-don-ban-hang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2932","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng"},"content":{"rendered":"

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

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

\"Ngh\u1ecb<\/span><\/h2>\n

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 – s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP\u00a0v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, v\u00e0 cung \u1ee9ng d\u1ecbch \u00a0v\u1ee5.\u00a0<\/span><\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n\n\n\n\n
\n

CH\u00cdNH PH\u1ee6
\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

\n

S\u1ed1: 04\/2014\/N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

NGH\u1eca \u0110\u1ecaNH<\/span><\/strong><\/span>
\n S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0 51\/2010\/N\u0110-CP NG\u00c0Y 14 TH\u00c1NG 5 N\u0102M 2010 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><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;<\/span>
\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;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt k\u1ebf to\u00e1n ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2003;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt giao d\u1ecbch \u0111i\u1ec7n t\u1eed ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008, 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 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/span>
\n Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\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 51\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5,<\/span>
\n \u0110i\u1ec1u 1. 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 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 nh\u01b0 sau:<\/span><\/strong><\/span>
\n 1. S\u1eeda \u0111\u1ed5i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201c1. H\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y g\u1ed3m c\u00e1c lo\u1ea1i sau:<\/span>
\n b) H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb;<\/span>
\n c) H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span>
\n d) C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c, g\u1ed3m: V\u00e9, th\u1ebb ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 2, 3 \u0110i\u1ec1u n\u00e0y.<\/span>
\n 2. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span>
\n 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, d\u1ecbch v\u1ee5;<\/span>
\n 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, 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>
\n c) H\u00f3a \u0111\u01a1n \u0111\u1eb7t in l\u00e0 h\u00f3a \u0111\u01a1n do c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh \u0111\u1eb7t in theo m\u1eabu \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, 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, c\u00e1 nh\u00e2n.\u201d<\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 5 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 5. Nguy\u00ean t\u1eafc t\u1ea1o v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/span><\/strong><\/span>
\n 1. T\u1ed5 ch\u1ee9c kinh doanh \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 v\u00e0 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng trong vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span>
\n 2. T\u1ed5 ch\u1ee9c kinh doanh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u1eb7t in h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a b\u1ea3n th\u00e2n t\u1ed5 ch\u1ee9c.<\/span>
\n 3. C\u01a1 quan thu\u1ebf c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 C\u1ee5c Thu\u1ebf) \u0111\u1eb7t in, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u1ea5p, b\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 4. Doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c nh\u1eadn in h\u00f3a \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c.<\/span>
\n 5. T\u1ed5 ch\u1ee9c kinh doanh c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi c\u00f9ng l\u00fac s\u1eed d\u1ee5ng nhi\u1ec1u h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n kh\u00e1c nhau. Nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span>
\n 6. T\u1ed5 ch\u1ee9c khi in h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c in tr\u00f9ng s\u1ed1 trong nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u.<\/span>
\n 7. T\u1ed5 ch\u1ee9c 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 ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11, \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/span>
\n 3. S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 6 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 6. H\u00f3a \u0111\u01a1n t\u1ef1 in<\/span><\/strong><\/span>
\n 1. 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; doanh nghi\u1ec7p c\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; 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 \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n k\u1ec3 t\u1eeb khi c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf.<\/span>
\n 2. T\u1ed5 ch\u1ee9c kinh doanh tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, \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, d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n a) \u0110\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf;<\/span>
\n b) C\u00f3 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/span>
\n c) Kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo m\u1ee9c do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh trong 365 (ba tr\u0103m s\u00e1u m\u01b0\u01a1i l\u0103m) ng\u00e0y li\u00ean t\u1ee5c t\u00ednh \u0111\u1ebfn ng\u00e0y th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1ef1 in;<\/span>
\n d) C\u00f3 h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c in v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/span>
\n \u0111) 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 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 g\u1eafn li\u1ec1n v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o vi\u1ec7c in v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u00e1t sinh;<\/span>
\n e) C\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in v\u00e0 \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn c\u01a1 quan thu\u1ebf. Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n 3. H\u00f3a \u0111\u01a1n t\u1ef1 in \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n. S\u1ed1 l\u01b0\u1ee3ng li\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in c\u0103n c\u1ee9 v\u00e0o y\u00eau c\u1ea7u s\u1eed d\u1ee5ng c\u1ee5 th\u1ec3 c\u1ee7a nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng. T\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 quy \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng li\u00ean h\u00f3a \u0111\u01a1n.<\/span>
\n 4. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p vi ph\u1ea1m v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n; doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf. B\u1ed9 T\u00e0i ch\u00ednh c\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p gi\u00e1m s\u00e1t, qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p nh\u1eb1m th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span>
\n 5. Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 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 ho\u1eb7c doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in m\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Th\u1eddi \u0111i\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in \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 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n d\u1eabn \u0111\u1ebfn tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf) ho\u1eb7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf). B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/span>
\n 6. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh s\u1eed d\u1ee5ng m\u00e1y t\u00ednh ti\u1ec1n in h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n.\u201d<\/span>
\n 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 8 nh\u01b0 sau:<\/span>
\n \u201c2. T\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh nghi\u1ec7p c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n \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, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4, Kho\u1ea3n 5 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n Tr\u01b0\u1edbc khi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u, t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh nghi\u1ec7p (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in) ph\u1ea3i g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u0103n b\u1ea3n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in. Trong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \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 ho\u1eb7c doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in m\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Th\u1eddi \u0111i\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \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 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n d\u1eabn \u0111\u1ebfn tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf) ho\u1eb7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf).\u201d<\/span>
\n 5. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 10 nh\u01b0 sau:<\/span>
\n \u201c2. H\u00f3a \u0111\u01a1n do c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1eb7t in \u0111\u01b0\u1ee3c b\u00e1n cho t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 c\u01a1 s\u1edf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1eb7t in, t\u1ef1 in h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4, Kho\u1ea3n 5 \u0110i\u1ec1u 6, Kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. C\u00e1c doanh nghi\u1ec7p 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, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ef1 in ho\u1eb7c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, c\u01a1 quan thu\u1ebf 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.\u201d<\/span>
\n 6. S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 22 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 22. \u0110i\u1ec1u ki\u1ec7n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a 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<\/span><\/strong><\/span>
\n 1. \u0110i\u1ec1u ki\u1ec7n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n:<\/span>
\n a) \u0110i\u1ec1u ki\u1ec7n:<\/span>
\n T\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 doanh nghi\u1ec7p c\u00f3 Gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng ng\u00e0nh in.<\/span>
\n b) Tr\u00e1ch nhi\u1ec7m:<\/span>
\n – In h\u00f3a \u0111\u01a1n theo \u0111\u00fang h\u1ee3p \u0111\u1ed3ng \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>
\n – Qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n v\u00e0 x\u1eed l\u00fd khu\u00f4n in, ph\u00f4i in, h\u00f3a \u0111\u01a1n \u0111\u00e3 in v\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n in h\u1ecfng theo th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n – Thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1eb7t in h\u00f3a \u0111\u01a1n v\u00e0 ti\u1ebfn h\u00e0nh x\u1eed l\u00fd khu\u00f4n in, ph\u1ebf ph\u1ea9m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n – \u0110\u1ecbnh k\u1ef3 3 th\u00e1ng, b\u00e1o c\u00e1o vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/span>
\n 2. \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>
\n a) \u0110i\u1ec1u ki\u1ec7n:<\/span>
\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>
\n b) Tr\u00e1ch nhi\u1ec7m:<\/span>
\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 cung c\u1ea5p ph\u1ea7n m\u1ec1m 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 kh\u00e1c.<\/span>
\n – \u0110\u1ecbnh k\u1ef3 3 th\u00e1ng, 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.\u201d<\/span>
\n \u0110i\u1ec1u 2. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong><\/span>
\n 1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 3 n\u0103m 2014.<\/span>
\n 2. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 3. 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

 <\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 TM. CH\u00cdNH PH\u1ee6<\/strong><\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0TH\u1ee6 T\u01af\u1edaNG<\/strong><\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/span><\/p>\n

N\u01a1i nh\u1eadn:<\/strong> \u00a0<\/span><\/p>\n

– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span>
\n – Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
\n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;<\/span>
\n – H\u0110ND, UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<\/span>
\n – V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Nguy\u1ec5n T\u1ea5n D\u0169ng<\/strong><\/span><\/span>
\n – V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;\u00a0<\/span>
\n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n – H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span>
\n – V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n – T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/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 – UBTW M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
\n – C\u01a1 quan Trung \u01b0\u01a1n<\/span>g c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n – VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTCP, 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: V\u0103n th\u01b0, KTTH (3b).<\/span><\/p>\n

 <\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc dowload chi ti\u1ebft\u00a0t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014- s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a ngh\u1ecb \u0111\u1ecbnh s\u00f4 51\/2010\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, v\u00e0 cung \u1ee9ng d\u1ecbch v\u1ee5.<\/p>\n","protected":false},"author":7,"featured_media":3019,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[327],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2932"}],"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=2932"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2932\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/3019"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2932"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}