{"id":29778,"date":"2017-02-09T01:21:56","date_gmt":"2017-02-09T01:21:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29778"},"modified":"2017-02-09T01:21:56","modified_gmt":"2017-02-09T01:21:56","slug":"thong-tu-so-3032016tt-btc-huong-dan-ve-quan-ly-va-su-dung-chung-tu-thu-tien-thuoc-ngan-sach-nha-nuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29778","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 303\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thu ti\u1ec1n thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/strong><\/span><\/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: 303\/2016\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

H\u01af\u1edaNG D\u1eaaN VI\u1ec6C IN, PH\u00c1T H\u00c0NH, QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG C\u00c1C LO\u1ea0I CH\u1ee8NG T\u1eea THU TI\u1ec0N PH\u00cd, L\u1ec6 PH\u00cd THU\u1ed8C NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed s\u1ed1 97\/2015\/QH13 ng\u00e0y 25\/11\/2015;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29\/11\/2006, Lu\u1eadt s\u1ed1 21\/2012\/QH13 ng\u00e0y 20\/11\/2012 s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1ed1 71\/2014\/QH13 ng\u00e0y 26\/11\/2014 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/em><\/span><\/p>\n

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

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23\/8\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

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

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0 sau:<\/em><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/p>\n

    \n
  1. Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi l\u00e0 bi\u00ean lai) c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span><\/li>\n
  2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/span><\/li>\n<\/ol>\n

    a) T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

    b) Ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

    c) T\u1ed5 ch\u1ee9c nh\u1eadn in bi\u00ean lai, t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in bi\u00ean lai, t\u1ed5 ch\u1ee9c trung gian cung \u1ee9ng gi\u1ea3i ph\u00e1p bi\u00ean lai \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

    d) C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c li\u00ean quan \u0111\u1ebfn k\u00ea khai, thu, n\u1ed9p qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    \u0110i\u1ec1u 2. Lo\u1ea1i v\u00e0 h\u00ecnh th\u1ee9c bi\u00ean lai<\/strong><\/span><\/p>\n

      \n
    1. Bi\u00ean lai l\u00e0 ch\u1ee9ng t\u1eeb do t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed l\u1eadp khi thu c\u00e1c kho\u1ea3n ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
    2. C\u00e1c lo\u1ea1i bi\u00ean lai<\/span><\/li>\n<\/ol>\n

      a) Bi\u00ean lai in s\u1eb5n m\u1ec7nh gi\u00e1 l\u00e0 lo\u1ea1i bi\u00ean lai m\u00e0 tr\u00ean m\u1ed7i t\u1edd bi\u00ean lai \u0111\u00e3 \u0111\u01b0\u1ee3c in s\u1eb5n s\u1ed1 ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed cho m\u1ed7i l\u1ea7n n\u1ed9p ti\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 thu c\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed m\u00e0 m\u1ee9c thu \u0111\u01b0\u1ee3c c\u1ed1 \u0111\u1ecbnh cho t\u1eebng l\u1ea7n (k\u1ec3 c\u1ea3 c\u00e1c h\u00ecnh th\u1ee9c tem, v\u00e9).<\/span><\/p>\n

      b) Bi\u00ean lai kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1 l\u00e0 lo\u1ea1i bi\u00ean lai m\u00e0 tr\u00ean \u0111\u00f3 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c do t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed l\u1eadp khi thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

      b.1) C\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u1ee9c thu b\u1eb1ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%).<\/span><\/p>\n

      b.2) C\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 nhi\u1ec1u ch\u1ec9 ti\u00eau thu tu\u1ef3 thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

      b.3) C\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed mang t\u00ednh \u0111\u1eb7c th\u00f9 trong giao d\u1ecbch qu\u1ed1c t\u1ebf.<\/span><\/p>\n

        \n
      1. H\u00ecnh th\u1ee9c c\u1ee7a bi\u00ean lai<\/span><\/li>\n<\/ol>\n

        Bi\u00ean lai \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span><\/p>\n

        a) Bi\u00ean lai \u0111\u1eb7t in l\u00e0 bi\u00ean lai do t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1eb7t in theo m\u1eabu \u0111\u1ec3 s\u1eed d\u1ee5ng khi cung \u1ee9ng c\u00e1c d\u1ecbch v\u1ee5 c\u00f4ng c\u00f3 thu ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

        b) Bi\u00ean lai t\u1ef1 in l\u00e0 bi\u00ean lai do t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed t\u1ef1 in tr\u00ean c\u00e1c thi\u1ebft b\u1ecb tin h\u1ecdc, m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c c\u00e1c thi\u1ebft b\u1ecb kh\u00e1c khi cung \u1ee9ng c\u00e1c d\u1ecbch v\u1ee5 c\u00f4ng c\u00f3 thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

        c) Bi\u00ean lai \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 cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f4ng c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, g\u1eedi, nh\u1eadn, l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

        \u0110i\u1ec1u 3. N\u1ed9i dung tr\u00ean bi\u00ean lai \u0111\u00e3 l\u1eadp<\/strong><\/span><\/p>\n

          \n
        1. N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean bi\u00ean lai \u0111\u00e3 l\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean c\u00f9ng m\u1ed9t m\u1eb7t gi\u1ea5y.<\/span><\/li>\n<\/ol>\n

          a) T\u00ean lo\u1ea1i bi\u00ean lai.<\/span><\/p>\n

          b) K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai v\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai.<\/span><\/p>\n

          K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai l\u00e0 c\u00e1c th\u00f4ng tin th\u1ec3 hi\u1ec7n t\u00ean lo\u1ea1i bi\u00ean lai, s\u1ed1 li\u00ean bi\u00ean lai v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i bi\u00ean lai (m\u1ed9t lo\u1ea1i bi\u00ean lai c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u m\u1eabu).<\/span><\/p>\n

          K\u00fd hi\u1ec7u bi\u00ean lai l\u00e0 d\u1ea5u hi\u1ec7u ph\u00e2n bi\u1ec7t bi\u00ean lai b\u1eb1ng h\u1ec7 th\u1ed1ng c\u00e1c ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t v\u00e0 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m.<\/span><\/p>\n

          \u0110\u1ed1i v\u1edbi bi\u00ean lai \u0111\u1eb7t in, 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m l\u00e0 n\u0103m in bi\u00ean lai \u0111\u1eb7t in. \u0110\u1ed1i v\u1edbi bi\u00ean lai t\u1ef1 in v\u00e0 bi\u00ean lai \u0111i\u1ec7n t\u1eed, 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m l\u00e0 n\u0103m b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng bi\u00ean lai ghi tr\u00ean th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u1eb7c n\u0103m bi\u00ean lai \u0111\u01b0\u1ee3c in ra.<\/span><\/p>\n

          V\u00ed d\u1ee5: T\u1ed5 ch\u1ee9c thu ph\u00ed A th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai t\u1ef1 in v\u00e0o ng\u00e0y 01\/02\/2017 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai l\u00e0 500 s\u1ed1. \u0110\u1ebfn h\u1ebft n\u0103m 2017, t\u1ed5 ch\u1ee9c thu ph\u00ed A ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft 500 s\u1ed1 bi\u00ean lai \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. T\u1ed5 ch\u1ee9c thu ph\u00ed A \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng cho \u0111\u1ebfn h\u1ebft 500 s\u1ed1 bi\u00ean lai \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng mu\u1ed1n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 bi\u00ean lai \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng th\u00ec t\u1ed5 ch\u1ee9c thu ph\u00ed A th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c s\u1ed1 bi\u00ean lai ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u1ef1c hi\u1ec7n Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai m\u1edbi theo quy \u0111\u1ecbnh.<\/span><\/p>\n

          c) S\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a bi\u00ean lai l\u00e0 d\u00e3y s\u1ed1 t\u1ef1 nhi\u00ean li\u00ean ti\u1ebfp trong c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u bi\u00ean lai, g\u1ed3m 7 ch\u1eef s\u1ed1. V\u1edbi m\u1ed7i k\u00fd hi\u1ec7u bi\u00ean lai th\u00ec s\u1ed1 th\u1ee9 t\u1ef1 ph\u1ea3i b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 0000001.<\/span><\/p>\n

          d) Li\u00ean c\u1ee7a bi\u00ean lai l\u00e0 s\u1ed1 t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 bi\u00ean lai. M\u1ed7i s\u1ed1 bi\u00ean\u00a0lai ph\u1ea3i c\u00f3 t\u1eeb 02 li\u00ean ho\u1eb7c 02 ph\u1ea7n tr\u1edf l\u00ean, trong \u0111\u00f3:<\/span><\/p>\n

          – Li\u00ean (ph\u1ea7n) 1: l\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c thu;<\/span><\/p>\n

          – Li\u00ean (ph\u1ea7n) 2: giao cho ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed;<\/span><\/p>\n

          C\u00e1c li\u00ean t\u1eeb th\u1ee9 3 tr\u1edf \u0111i \u0111\u1eb7t t\u00ean theo c\u00f4ng d\u1ee5ng c\u1ee5 th\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

          \u0111) T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

          e) T\u00ean lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 s\u1ed1 ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

          g) Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp bi\u00ean lai.<\/span><\/p>\n

          h) H\u1ecd t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi thu ti\u1ec1n (tr\u1eeb bi\u00ean lai in s\u1eb5n m\u1ec7nh gi\u00e1).<\/span><\/p>\n

          i) T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in bi\u00ean lai (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7t in).<\/span><\/p>\n

          k) Bi\u00ean lai \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n l\u00e0 ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i th\u00ec ph\u1ea7n ghi th\u00eam b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n \u201c( )\u201d ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng n\u1ed9i dung ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u1edbi c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t.<\/span><\/p>\n

          Ch\u1eef s\u1ed1 ghi tr\u00ean bi\u00ean lai l\u00e0 c\u00e1c ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.<\/span><\/p>\n

          \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean bi\u00ean lai l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh c\u00f3 m\u1ee9c thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c thu b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c thu b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23\/8\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span><\/p>\n

          Tr\u01b0\u1eddng h\u1ee3p khi thu ph\u00ed, l\u1ec7 ph\u00ed n\u1ebfu danh m\u1ee5c ph\u00ed, l\u1ec7 ph\u00ed nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t bi\u00ean lai th\u00ec \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea c\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed k\u00e8m theo bi\u00ean lai. B\u1ea3ng k\u00ea do t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed t\u1ef1 thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed. B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo bi\u00ean lai s\u1ed1… ng\u00e0y… th\u00e1ng…. n\u0103m\u201d.<\/span><\/p>\n

          \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c n\u1ed9i dung tr\u00ean bi\u00ean lai \u0111i\u1ec7n t\u1eed cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 v\u0103n b\u1ea3n trao \u0111\u1ed5i v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) xem x\u00e9t v\u00e0 c\u00f3 h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

            \n
          1. N\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c tr\u00ean bi\u00ean lai \u0111\u00e3 l\u1eadp<\/span><\/li>\n<\/ol>\n

            Ngo\u00e0i c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 th\u1ec3 t\u1ea1o th\u00eam c\u00e1c th\u00f4ng tin kh\u00e1c, k\u1ec3 c\u1ea3 t\u1ea1o l\u00f4-g\u00f4, h\u00ecnh \u1ea3nh trang tr\u00ed ho\u1eb7c qu\u1ea3ng c\u00e1o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 kh\u00f4ng che khu\u1ea5t, l\u00e0m m\u1edd c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n tr\u00ean bi\u00ean lai.<\/span><\/p>\n

            C\u1ee1 ch\u1eef c\u1ee7a c\u00e1c th\u00f4ng tin t\u1ea1o th\u00eam kh\u00f4ng \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n c\u1ee1 ch\u1eef c\u1ee7a c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n tr\u00ean bi\u00ean lai.<\/span><\/p>\n

            \u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc t\u1ea1o bi\u00ean lai<\/strong><\/span><\/p>\n

              \n
            1. C\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c t\u1ea1o bi\u00ean lai theo h\u00ecnh th\u1ee9c \u0111\u1eb7t in, t\u1ef1 in v\u00e0 \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ol>\n

              Bi\u00ean lai (lo\u1ea1i kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1) do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in \u0111\u01b0\u1ee3c b\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed theo gi\u00e1 \u0111\u1ea3m b\u1ea3o b\u00f9 \u0111\u1eafp chi ph\u00ed in \u1ea5n, ph\u00e1t h\u00e0nh.<\/span><\/p>\n

                \n
              1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7t in bi\u00ean lai, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c nh\u1eadn in \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n in h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in bi\u00ean lai thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c nhi\u1ec7m v\u1ee5 thu c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/span><\/li>\n<\/ol>\n

                H\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in bi\u00ean lai ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n v\u0103n b\u1ea3n, ghi c\u1ee5 th\u1ec3 m\u1eabu bi\u00ean lai, k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai, s\u1ed1 l\u01b0\u1ee3ng, s\u1ed1 th\u1ee9 t\u1ef1 bi\u00ean lai \u0111\u1eb7t in (s\u1ed1 th\u1ee9 t\u1ef1 b\u1eaft \u0111\u1ea7u v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 k\u1ebft th\u00fac), k\u00e8m bi\u00ean lai m\u1eabu. Khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng in ph\u1ea3i thanh l\u00fd h\u1ee3p \u0111\u1ed3ng gi\u1eefa b\u00ean \u0111\u1eb7t in v\u00e0 t\u1ed5 ch\u1ee9c nh\u1eadn in, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1eb7t in bi\u00ean lai thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed ngo\u00e0i h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft.<\/span><\/p>\n

                  \n
                1. Tr\u01b0\u1eddng h\u1ee3p t\u1ef1 in bi\u00ean lai, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/li>\n<\/ol>\n

                  a) C\u00f3 h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb (m\u00e1y t\u00ednh, m\u00e1y in) \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c in v\u00e0 l\u1eadp bi\u00ean lai khi thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

                  b) L\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00f3 ph\u1ea7n m\u1ec1m t\u1ef1 in bi\u00ean lai \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u c\u1ee7a bi\u00ean lai chuy\u1ec3n v\u00e0o ph\u1ea7n m\u1ec1m (ho\u1eb7c c\u01a1 s\u1edf d\u1eef li\u1ec7u) k\u1ebf to\u00e1n \u0111\u1ec3 k\u00ea khai theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                  H\u1ec7 th\u1ed1ng t\u1ef1 in ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

                  b.1) Vi\u1ec7c \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 tr\u00ean bi\u00ean lai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng. M\u1ed7i li\u00ean c\u1ee7a m\u1ed9t s\u1ed1 bi\u00ean lai ch\u1ec9 \u0111\u01b0\u1ee3c in ra m\u1ed9t l\u1ea7n, n\u1ebfu in ra t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i ph\u1ea3i th\u1ec3 hi\u1ec7n l\u00e0 b\u1ea3n sao (copy).<\/span><\/p>\n

                  b.2) Ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng \u0111\u1ec3 in bi\u00ean lai ph\u1ea3i \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u v\u1ec1 b\u1ea3o m\u1eadt b\u1eb1ng vi\u1ec7c ph\u00e2n quy\u1ec1n cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng, ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u01b0\u1ee3c can thi\u1ec7p l\u00e0m thay \u0111\u1ed5i d\u1eef li\u1ec7u tr\u00ean \u1ee9ng d\u1ee5ng.<\/span><\/p>\n

                  Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed mua ph\u1ea7n m\u1ec1m c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in th\u00ec ph\u1ea3i l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

                  b.3) Bi\u00ean lai t\u1ef1 in ch\u01b0a l\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh theo ch\u1ebf \u0111\u1ed9 b\u1ea3o m\u1eadt th\u00f4ng tin.<\/span><\/p>\n

                  b.4) Bi\u00ean lai t\u1ef1 in \u0111\u00e3 l\u1eadp \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh theo ch\u1ebf \u0111\u1ed9 b\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 n\u1ed9i dung bi\u00ean lai ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 truy c\u1eadp, k\u1ebft xu\u1ea5t v\u00e0 in ra gi\u1ea5y khi c\u1ea7n tham chi\u1ebfu.<\/span><\/p>\n

                    \n
                  1. \u0110\u1ed1i v\u1edbi bi\u00ean lai \u0111i\u1ec7n t\u1eed, vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 bi\u00ean lai theo nguy\u00ean t\u1eafc li\u00ean t\u1ee5c v\u00e0 tr\u00ecnh t\u1ef1 th\u1eddi gian, m\u1ed7i s\u1ed1 bi\u00ean lai \u0111\u1ea3m b\u1ea3o ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 s\u1eed d\u1ee5ng m\u1ed9t l\u1ea7n duy nh\u1ea5t.<\/span><\/li>\n
                  2. T\u1ed5 ch\u1ee9c nh\u1eadn in bi\u00ean lai \u0111\u1eb7t in c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c nh\u1eadn \u0111\u1eb7t in bi\u00ean lai \u0111\u1ecbnh k\u1ef3 06 (s\u00e1u) th\u00e1ng m\u1ed9t l\u1ea7n, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7 v\u00e0 30\/01 c\u1ee7a n\u0103m sau v\u1edbi n\u1ed9i dung b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n: T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 t\u1ed5 ch\u1ee9c \u0111\u1eb7t in bi\u00ean lai; s\u1ed1, ng\u00e0y h\u1ee3p \u0111\u1ed3ng; t\u00ean bi\u00ean lai; k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai; k\u00fd hi\u1ec7u bi\u00ean lai; s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai \u0111\u00e3 in (t\u1eeb s\u1ed1 … \u0111\u1ebfn s\u1ed1) cho t\u1eebng t\u1ed5 ch\u1ee9c.<\/span><\/li>\n
                  3. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 n\u1ed9i dung ph\u00e1t h\u00e0nh bi\u00ean lai, c\u00e1c b\u00e1o c\u00e1o v\u1ec1 bi\u00ean lai do t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c nh\u1eadn in bi\u00ean lai g\u1eedi \u0111\u1ebfn \u0111\u1ec3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 bi\u00ean lai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ol>\n

                    \u0110i\u1ec1u 5. Ph\u00e1t h\u00e0nh bi\u00ean lai<\/strong><\/span><\/p>\n

                      \n
                    1. Ph\u00e1t h\u00e0nh bi\u00ean lai c\u1ee7a c\u01a1 quan Thu\u1ebf<\/span><\/li>\n<\/ol>\n

                      Bi\u00ean lai do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in tr\u01b0\u1edbc khi b\u00e1n l\u1ea7n \u0111\u1ea7u ph\u1ea3i l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c C\u1ee5c Thu\u1ebf trong c\u1ea3 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0 tr\u01b0\u1edbc khi b\u00e1n. Khi ph\u00e1t h\u00e0nh bi\u00ean lai ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00f9ng s\u1ed1 bi\u00ean lai trong c\u00f9ng k\u00fd hi\u1ec7u.<\/span><\/p>\n

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

                      Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, C\u1ee5c Thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean.<\/span><\/p>\n

                        \n
                      1. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng bi\u00ean lai ph\u1ea3i l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n
                      2. N\u1ed9i dung Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai g\u1ed3m:<\/span><\/li>\n<\/ol>\n

                        a) V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 ho\u1eb7c c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

                        b) T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n thu ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c \u0111\u01b0\u1ee3c u\u1ef7 nhi\u1ec7m l\u1eadp bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

                        c) C\u00e1c lo\u1ea1i bi\u00ean lai s\u1eed d\u1ee5ng (k\u00e8m theo bi\u00ean lai m\u1eabu). Bi\u00ean lai m\u1eabu l\u00e0 b\u1ea3n in th\u1ec3 hi\u1ec7n \u0111\u00fang, \u0111\u1ee7 c\u00e1c ti\u00eau th\u1ee9c tr\u00ean li\u00ean (ph\u1ea7n) c\u1ee7a bi\u00ean lai (giao cho ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed), c\u00f3 s\u1ed1 bi\u00ean lai l\u00e0 d\u00e3y c\u00e1c ch\u1eef s\u1ed1 0, in ho\u1eb7c \u0111\u00f3ng ch\u1eef \u201cM\u1eabu\u201d tr\u00ean bi\u00ean lai.<\/span><\/p>\n

                        d) Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng.<\/span><\/p>\n

                        \u0111) T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in bi\u00ean lai (\u0111\u1ed1i v\u1edbi bi\u00ean lai \u0111\u1eb7t in); t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in bi\u00ean lai (\u0111\u1ed1i v\u1edbi bi\u00ean lai t\u1ef1 in); t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p bi\u00ean lai \u0111i\u1ec7n t\u1eed (\u0111\u1ed1i v\u1edbi bi\u00ean lai \u0111i\u1ec7n t\u1eed).<\/span><\/p>\n

                        e) Ng\u00e0y l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh; t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

                        Khi thay \u0111\u1ed5i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung c\u1ee7a bi\u00ean lai (k\u1ec3 c\u1ea3 n\u1ed9i dung b\u1eaft bu\u1ed9c v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c), t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

                          \n
                        1. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh bi\u00ean lai th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

                          a) Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai v\u00e0 bi\u00ean lai m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t 05 (n\u0103m) ng\u00e0y tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng bi\u00ean lai. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai g\u1ed3m c\u1ea3 bi\u00ean lai m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft r\u00f5 r\u00e0ng t\u1ea1i t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ho\u1eb7c u\u1ef7 nhi\u1ec7m thu ph\u00ed, l\u1ec7 ph\u00ed trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng bi\u00ean lai.<\/span><\/p>\n

                          b) Tr\u01b0\u1eddng h\u1ee3p khi nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai do t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed g\u1eedi \u0111\u1ebfn, c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 n\u1ed9i dung theo \u0111\u00fang quy \u0111\u1ecbnh th\u00ec trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed bi\u1ebft. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

                          c) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed khi ph\u00e1t h\u00e0nh bi\u00ean lai t\u1eeb l\u1ea7n th\u1ee9 hai tr\u1edf \u0111i, n\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung v\u00e0 h\u00ecnh th\u1ee9c bi\u00ean lai \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i g\u1eedi k\u00e8m bi\u00ean lai m\u1eabu.<\/span><\/p>\n

                          d) \u0110\u1ed1i v\u1edbi c\u00e1c s\u1ed1 bi\u00ean lai \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft c\u00f3 in s\u1eb5n t\u00ean, \u0111\u1ecba ch\u1ec9, khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed v\u1eabn c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng bi\u00ean lai \u0111\u00e3 \u0111\u1eb7t in th\u00ec th\u1ef1c hi\u1ec7n \u0111\u00f3ng d\u1ea5u t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi v\u00e0o b\u00ean c\u1ea1nh ti\u00eau th\u1ee9c t\u00ean, \u0111\u1ecba ch\u1ec9 \u0111\u00e3 in s\u1eb5n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng v\u00e0 g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (m\u1eabu s\u1ed1 8 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

                          Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 bi\u00ean lai \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 \u0111\u00f3ng d\u1ea5u \u0111\u1ecba ch\u1ec9 m\u1edbi l\u00ean bi\u00ean lai, g\u1eedi b\u1ea3ng k\u00ea bi\u00ean lai ch\u01b0a s\u1eed d\u1ee5ng (m\u1eabu s\u1ed1 2.7 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn (trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 bi\u00ean lai \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng, s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng). N\u1ebfu t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng s\u1ed1 bi\u00ean lai \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec th\u1ef1c hi\u1ec7n hu\u1ef7 c\u00e1c s\u1ed1 bi\u00ean lai ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 hu\u1ef7 bi\u00ean lai v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai m\u1edbi v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn.<\/span><\/p>\n

                          \u0110i\u1ec1u 6. Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng bi\u00ean lai<\/strong><\/span><\/p>\n

                            \n
                          1. L\u1eadp bi\u00ean lai<\/span><\/li>\n<\/ol>\n

                            N\u1ed9i dung tr\u00ean bi\u00ean lai ph\u1ea3i \u0111\u00fang v\u1edbi n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh; kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa. Bi\u00ean lai ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn; N\u1ed9i dung l\u1eadp tr\u00ean bi\u00ean lai ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t tr\u00ean c\u00e1c li\u00ean c\u00f3 c\u00f9ng m\u1ed9t s\u1ed1 bi\u00ean lai. Tr\u01b0\u1eddng h\u1ee3p ghi sai, h\u1ecfng th\u00ec ng\u01b0\u1eddi thu ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e9 kh\u1ecfi cu\u1ed1ng ho\u1eb7c n\u1ebfu \u0111\u00e3 x\u00e9 th\u00ec ph\u1ea3i k\u00e8m theo t\u1edd bi\u00ean lai \u0111\u00e3 ghi sai, h\u1ecfng.<\/span><\/p>\n

                            T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed khi l\u1eadp bi\u00ean lai ph\u1ea3i \u0111\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0o g\u00f3c tr\u00ean, b\u00ean tr\u00e1i li\u00ean 2 c\u1ee7a bi\u00ean lai (li\u00ean giao cho ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed).<\/span><\/p>\n

                              \n
                            1. Bi\u00ean lai \u0111\u01b0\u1ee3c l\u1eadp theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p \u0111\u1ec3 thanh to\u00e1n, h\u1ea1ch to\u00e1n v\u00e0 quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh<\/span><\/li>\n<\/ol>\n

                              Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh.<\/span><\/p>\n

                                \n
                              1. \u1ee6y nhi\u1ec7m l\u1eadp bi\u00ean lai<\/span><\/li>\n<\/ol>\n

                                a) T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp bi\u00ean lai. Vi\u1ec7c \u1ee7y nhi\u1ec7m gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i theo h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n, \u0111\u1ed3ng th\u1eddi ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m,ch\u1eadm nh\u1ea5t l\u00e0 ba (03) ng\u00e0y tr\u01b0\u1edbc khi b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m l\u1eadp bi\u00ean lai.<\/span><\/p>\n

                                b) N\u1ed9i dung v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 bi\u00ean lai \u1ee7y nhi\u1ec7m (h\u00ecnh th\u1ee9c, lo\u1ea1i, k\u00fd hi\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1…); m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c giao nh\u1eadn ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c c\u00e0i \u0111\u1eb7t bi\u00ean lai \u1ee7y nhi\u1ec7m (n\u1ebfu l\u00e0 bi\u00ean lai t\u1ef1 in ho\u1eb7c bi\u00ean lai \u0111i\u1ec7n t\u1eed); ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n bi\u00ean lai \u1ee7y nhi\u1ec7m.<\/span><\/p>\n

                                c) B\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i l\u1eadp th\u00f4ng b\u00e1o \u1ee7y nhi\u1ec7m c\u00f3 ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 bi\u00ean lai \u1ee7y nhi\u1ec7m, m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m, th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m d\u1ef1a tr\u00ean v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m \u0111\u00e3 k\u00fd k\u1ebft, c\u00f3 t\u00ean, ch\u1eef k\u00fd, d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a \u0111\u1ea1i di\u1ec7n b\u00ean \u1ee7y nhi\u1ec7m cho b\u00ean nh\u1eadn u\u1ef7 nhi\u1ec7m v\u00e0 g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1edbi c\u01a1 quan thu\u1ebf; \u0110\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft t\u1ea1i n\u01a1i t\u1ed5 ch\u1ee9c thu ti\u1ec1n ph\u00ed l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y nhi\u1ec7m v\u00e0 n\u01a1i thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

                                d) Bi\u00ean lai \u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c l\u1eadp v\u1eabn ph\u1ea3i ghi t\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed (b\u00ean \u1ee7y nhi\u1ec7m) v\u00e0 \u0111\u00f3ng d\u1ea5u b\u00ean \u1ee7y nhi\u1ec7m ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a m\u1ed7i t\u1edd bi\u00ean lai (tr\u01b0\u1eddng h\u1ee3p bi\u00ean lai \u0111\u01b0\u1ee3c in t\u1eeb thi\u1ebft b\u1ecb in c\u1ee7a b\u00ean nh\u1eadn u\u1ef7 nhi\u1ec7m th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u00f3ng d\u1ea5u c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m).<\/span><\/p>\n

                                \u0111) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u1ef1c ti\u1ebfp thu ph\u00ed ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m thu c\u00f9ng s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c bi\u00ean lai \u0111\u1eb7t in c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n chia cho t\u1eebng c\u01a1 s\u1edf trong to\u00e0n h\u1ec7 th\u1ed1ng th\u00ec t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i c\u00f3 s\u1ed5 theo d\u00f5i ph\u00e2n b\u1ed5 s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai cho t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, t\u1eebng c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m. C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i s\u1eed d\u1ee5ng bi\u00ean lai theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong ph\u1ea1m vi s\u1ed1 bi\u00ean lai \u0111\u01b0\u1ee3c ph\u00e2n chia.<\/span><\/p>\n

                                e) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c bi\u00ean lai \u1ee7y nhi\u1ec7m. B\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o s\u1eed d\u1ee5ng bi\u00ean lai v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y (bao g\u1ed3m c\u1ea3 s\u1ed1 bi\u00ean lai c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m s\u1eed d\u1ee5ng). B\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai v\u00e0 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

                                g) Khi h\u1ebft th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m ho\u1eb7c ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc h\u1ea1n \u1ee7y nhi\u1ec7m, hai b\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf v\u00e0 ni\u00eam y\u1ebft t\u1ea1i n\u01a1i thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

                                  \n
                                1. Qu\u1ea3n l\u00fd bi\u00ean lai<\/span><\/li>\n<\/ol>\n

                                  a) H\u00e0ng qu\u00fd, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai.<\/span><\/p>\n

                                  Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai theo qu\u00fd th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <\/strong>\u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3 nh\u01b0 sau: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai Qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4, qu\u00fd II n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/10 v\u00e0 qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau.<\/span><\/p>\n

                                  B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai g\u1ed3m c\u00e1c n\u1ed9i dung sau: t\u00ean \u0111\u01a1n v\u1ecb, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3), \u0111\u1ecba ch\u1ec9; t\u00ean lo\u1ea1i bi\u00ean lai; k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai, k\u00fd hi\u1ec7u bi\u00ean lai; s\u1ed1 t\u1ed3n \u0111\u1ea7u k\u1ef3, mua ph\u00e1t h\u00e0nh trong k\u1ef3; s\u1ed1 s\u1eed d\u1ee5ng, xo\u00e1 b\u1ecf, m\u1ea5t, hu\u1ef7 trong k\u1ef3; t\u1ed3n cu\u1ed1i k\u1ef3 g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng bi\u00ean lai, t\u1ea1i B\u00e1o c\u00e1o s\u1eed d\u1ee5ng bi\u00ean lai ghi s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (=0). Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp bi\u00ean lai th\u00ec t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed v\u1eabn ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai.<\/span><\/p>\n

                                  T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai khi gi\u1ea3i th\u1ec3, chia t\u00e1ch, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

                                  b) L\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n bi\u00ean lai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7, \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 32\/2011\/TT-BTC ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

                                  – Bi\u00ean lai \u0111\u1eb7t in ch\u01b0a l\u1eadp \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n trong kho theo ch\u1ebf \u0111\u1ed9 l\u01b0u tr\u1eef b\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1.<\/span><\/p>\n

                                  – Bi\u00ean lai t\u1ef1 in ch\u01b0a l\u1eadp \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh theo ch\u1ebf \u0111\u1ed9 b\u1ea3o m\u1eadt th\u00f4ng tin.<\/span><\/p>\n

                                  – Bi\u00ean lai \u0111\u00e3 l\u1eadp trong c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh l\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Bi\u00ean lai \u0111\u00e3 l\u1eadp trong c\u00e1c t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef v\u00e0 b\u1ea3o qu\u1ea3n nh\u01b0 t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/span><\/p>\n

                                  – \u0110\u1ed1i v\u1edbi bi\u00ean lai \u0111i\u1ec7n t\u1eed: T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ph\u00ed s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i l\u01b0u tr\u1eef bi\u00ean lai \u0111i\u1ec7n t\u1eed theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec t\u1ed5 ch\u1ee9c trung gian n\u00e0y c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef bi\u00ean lai \u0111i\u1ec7n t\u1eed theo th\u1eddi h\u1ea1n n\u00eau tr\u00ean.<\/span><\/p>\n

                                  T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n tr\u1ea3 ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p bi\u00ean lai \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m sao l\u01b0u d\u1eef li\u1ec7u c\u1ee7a bi\u00ean lai \u0111i\u1ec7n t\u1eed ra c\u00e1c v\u1eadt mang tin (b\u00fat nh\u1edb (\u0111\u0129a flash USB ), \u0111\u0129a CD, \u0111\u0129a DVD, \u0111\u0129a c\u1ee9ng g\u1eafn ngo\u00e0i, \u0111\u0129a c\u1ee9ng g\u1eafn trong) ho\u1eb7c th\u1ef1c hi\u1ec7n vi\u1ec7c sao l\u01b0u tr\u1ef1c tuy\u1ebfn \u0111\u1ec3 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u1ee7a bi\u00ean lai \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

                                  Bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef d\u01b0\u1edbi d\u1ea1ng th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n: N\u1ed9i dung c\u1ee7a bi\u00ean lai \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 truy c\u1eadp v\u00e0 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tham chi\u1ebfu khi c\u1ea7n thi\u1ebft; N\u1ed9i dung c\u1ee7a bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong ch\u00ednh khu\u00f4n d\u1ea1ng m\u00e0 n\u00f3 \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, g\u1eedi, nh\u1eadn ho\u1eb7c trong khu\u00f4n d\u1ea1ng cho ph\u00e9p th\u1ec3 hi\u1ec7n ch\u00ednh x\u00e1c n\u1ed9i dung bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u00f3; Bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo m\u1ed9t c\u00e1ch th\u1ee9c nh\u1ea5t \u0111\u1ecbnh cho ph\u00e9p x\u00e1c \u0111\u1ecbnh ngu\u1ed3n g\u1ed1c kh\u1edfi t\u1ea1o, n\u01a1i \u0111\u1ebfn, ng\u00e0y gi\u1edd g\u1eedi ho\u1eb7c nh\u1eadn bi\u00ean lai \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

                                    \n
                                  1. H\u1ee7y bi\u00ean lai th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7, \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 32\/2011\/TT-BTC ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

                                    a) C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y bi\u00ean lai<\/span><\/p>\n

                                    – Bi\u00ean lai \u0111\u1eb7t in b\u1ecb in sai, in tr\u00f9ng, in th\u1eeba ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ee7y tr\u01b0\u1edbc khi thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in bi\u00ean lai thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

                                    – C\u00e1c lo\u1ea1i bi\u00ean lai \u0111\u00e3 l\u1eadp c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

                                    – T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 bi\u00ean lai kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ee7y bi\u00ean lai.<\/span><\/p>\n

                                    – C\u00e1c lo\u1ea1i bi\u00ean lai ch\u01b0a l\u1eadp nh\u01b0ng l\u00e0 v\u1eadt ch\u1ee9ng c\u1ee7a c\u00e1c v\u1ee5 \u00e1n th\u00ec kh\u00f4ng h\u1ee7y m\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

                                    b) Bi\u00ean lai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 h\u1ee7y<\/span><\/p>\n

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

                                    – Bi\u00ean lai t\u1ef1 in \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 h\u1ee7y xong n\u1ebfu ph\u1ea7n m\u1ec1m t\u1ea1o bi\u00ean lai \u0111\u01b0\u1ee3c can thi\u1ec7p \u0111\u1ec3 kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c t\u1ea1o ra bi\u00ean lai.<\/span><\/p>\n

                                    – \u0110\u1ed1i v\u1edbi bi\u00ean lai \u0111i\u1ec7n t\u1eed: Vi\u1ec7c h\u1ee7y bi\u00ean lai \u0111i\u1ec7n t\u1eed l\u00e0 l\u00e0m cho bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u00f3 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, kh\u00f4ng th\u1ec3 truy c\u1eadp v\u00e0 tham chi\u1ebfu \u0111\u1ebfn th\u00f4ng tin ch\u1ee9a trong \u0111\u00f3.<\/span><\/p>\n

                                    Bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n n\u1ebfu kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh kh\u00e1c c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p h\u1ee7y. Vi\u1ec7c h\u1ee7y bi\u00ean lai \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a c\u00e1c bi\u00ean lai \u0111i\u1ec7n t\u1eed ch\u01b0a h\u1ee7y v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ef1 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a h\u1ec7 th\u1ed1ng th\u00f4ng tin.<\/span><\/p>\n

                                    c) Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c h\u1ee7y bi\u00ean lai<\/span><\/p>\n

                                    c.1) Th\u1eddi h\u1ea1n h\u1ee7y bi\u00ean lai ch\u1eadm nh\u1ea5t l\u00e0 ba m\u01b0\u01a1i (30) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

                                    Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o bi\u00ean lai h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u00ec t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i h\u1ee7y bi\u00ean lai v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf bao g\u1ed3m n\u1ed9i dung sau: t\u00ean c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed; m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3); \u0111\u1ecba ch\u1ec9; ph\u01b0\u01a1ng ph\u00e1p hu\u1ef7 bi\u00ean lai; v\u00e0o h\u1ed3i m\u1ea5y gi\u1edd, ng\u00e0y, th\u00e1ng, n\u0103m hu\u1ef7; t\u00ean lo\u1ea1i bi\u00ean lai; k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai; k\u00fd hi\u1ec7u bi\u00ean lai; t\u1eeb s\u1ed1; \u0111\u1ebfn s\u1ed1; s\u1ed1 l\u01b0\u1ee3ng. Th\u1eddi h\u1ea1n hu\u1ef7 bi\u00ean lai ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n

                                    c.2) T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i l\u1eadp B\u1ea3ng ki\u1ec3m k\u00ea bi\u00ean lai c\u1ea7n h\u1ee7y. B\u1ea3ng ki\u1ec3m k\u00ea bi\u00ean lai c\u1ea7n h\u1ee7y ph\u1ea3i \u0111\u01b0\u1ee3c ghi chi ti\u1ebft c\u00e1c n\u1ed9i dung g\u1ed3m: t\u00ean bi\u00ean lai, k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai, k\u00fd hi\u1ec7u bi\u00ean lai, s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai h\u1ee7y (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1… ho\u1eb7c k\u00ea chi ti\u1ebft t\u1eebng s\u1ed1 bi\u00ean lai n\u1ebfu s\u1ed1 bi\u00ean lai c\u1ea7n hu\u1ef7 kh\u00f4ng li\u00ean t\u1ee5c).<\/span><\/p>\n

                                    c.3) T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng h\u1ee7y bi\u00ean lai. H\u1ed9i \u0111\u1ed3ng hu\u1ef7 bi\u00ean lai ph\u1ea3i c\u00f3 \u0111\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o, \u0111\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

                                    c.4) C\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng h\u1ee7y bi\u00ean lai ph\u1ea3i k\u00fd v\u00e0o bi\u00ean b\u1ea3n h\u1ee7y bi\u00ean lai v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt n\u1ebfu c\u00f3 sai s\u00f3t.<\/span><\/p>\n

                                    c.5) H\u1ed3 s\u01a1 h\u1ee7y bi\u00ean lai g\u1ed3m: Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng h\u1ee7y bi\u00ean lai; B\u1ea3ng ki\u1ec3m k\u00ea bi\u00ean lai c\u1ea7n h\u1ee7y; Bi\u00ean b\u1ea3n h\u1ee7y bi\u00ean lai; Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y bi\u00ean lai.<\/span><\/p>\n

                                    H\u1ed3 s\u01a1 h\u1ee7y bi\u00ean lai \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed. Ri\u00eang Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y bi\u00ean lai thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh hai (02) b\u1ea3n, m\u1ed9t b\u1ea3n l\u01b0u, m\u1ed9t b\u1ea3n g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u1ee7y bi\u00ean lai. Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y bi\u00ean lai ph\u1ea3i c\u00f3 n\u1ed9i dung: lo\u1ea1i, k\u00fd hi\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai h\u1ee7y t\u1eeb s\u1ed1\u2026 \u0111\u1ebfn s\u1ed1, l\u00fd do h\u1ee7y, ng\u00e0y gi\u1edd h\u1ee7y, ph\u01b0\u01a1ng ph\u00e1p h\u1ee7y.<\/span><\/p>\n

                                    c.6) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n h\u1ee7y bi\u00ean lai do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ch\u01b0a b\u00e1n nh\u01b0ng kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh h\u1ee7y bi\u00ean lai do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span><\/p>\n

                                      \n
                                    1. X\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng bi\u00ean lai thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 \u0110i\u1ec1u 24 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

                                      T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed n\u1ebfu ph\u00e1t hi\u1ec7n m\u1ea5t, ch\u00e1y, h\u1ecfng bi\u00ean lai \u0111\u00e3 l\u1eadp ho\u1eb7c ch\u01b0a l\u1eadp ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi n\u1ed9i dung nh\u01b0 sau: t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng bi\u00ean lai; m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9; c\u0103n c\u1ee9 bi\u00ean b\u1ea3n m\u1ea5t, ch\u00e1y, h\u1ecfng; t\u00ean lo\u1ea1i bi\u00ean lai; k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai; k\u00fd hi\u1ec7u bi\u00ean lai; t\u1eeb s\u1ed1; \u0111\u1ebfn s\u1ed1; s\u1ed1 l\u01b0\u1ee3ng; li\u00ean bi\u00ean lai ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng bi\u00ean lai. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng (ng\u00e0y th\u1ee9 05) tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/span><\/p>\n

                                      Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng bi\u00ean lai th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3n ch\u1ee5p li\u00ean l\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed, tr\u00ean \u0111\u00f3 c\u00f3 x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng bi\u00ean lai \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb thanh to\u00e1n, quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng bi\u00ean lai.<\/span><\/p>\n

                                        \n
                                      1. X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng bi\u00ean lai.<\/span><\/li>\n<\/ol>\n

                                        Vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng bi\u00ean lai th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

                                        \u0110i\u1ec1u 7. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/p>\n

                                          \n
                                        1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2017 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 153\/2012\/TT-BTC ng\u00e0y 17\/9\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n
                                        2. Th\u00f4ng t\u01b0 n\u00e0y g\u1ed3m 03 Ph\u1ee5 l\u1ee5c c\u00f3 t\u00ednh ch\u1ea5t tham kh\u1ea3o (kh\u00f4ng b\u1eaft bu\u1ed9c).<\/span><\/li>\n
                                        3. \u0110\u1ed1i v\u1edbi s\u1ed1 bi\u00ean lai thu\u1ebf m\u00f4n b\u00e0i c\u00f2n t\u1ed3n t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ebfn h\u1ebft n\u0103m 2017. H\u1ebft n\u0103m 2017, s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai thu\u1ebf m\u00f4n b\u00e0i c\u00f2n t\u1ed3n ph\u1ea3i h\u1ee7y theo quy \u0111\u1ecbnh.<\/span><\/li>\n
                                        4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf.<\/span><\/li>\n<\/ol>\n

                                           <\/p>\n\n\n\n
                                          \u00a0<\/em><\/strong><\/span>N\u01a1i nh\u1eadn:<\/em><\/strong>
                                          \n<\/em><\/strong>– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
                                          \n – V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
                                          \n – V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
                                          \n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
                                          \n – Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
                                          \n – To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
                                          \n – Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
                                          \n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, <\/span>
                                          \n \u00a0c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
                                          \n – VP Ban C\u0110 TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;<\/span>
                                          \n – C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
                                          \n – U\u1ef7 ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u00a0tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
                                          \n – C\u00f4ng b\u00e1o;<\/span>
                                          \n – Website ch\u00ednh ph\u1ee7;<\/span>
                                          \n – S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
                                          \n – C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
                                          \n – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
                                          \n – Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
                                          \n – Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
                                          \n – L\u01b0u: VT, TCT (VT, CS).<\/span><\/td>\n                                          		\n

                                          KT. B\u1ed8 TR\u01af\u1edeNG
                                          \nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/span><\/p>\n

                                          \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                          \u00a0<\/strong>C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u1ea3i c\u00f4ng v\u0103n t\u1ea1i ph\u1ea7n t\u1ea3i file<\/span><\/strong><\/span><\/p>\n

                                          \u00a0<\/strong><\/span><\/p>\n

                                          \u00a0<\/strong><\/span><\/p>\n

                                          \u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                                          B\u1ed8 T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 303\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN VI\u1ec6C IN, PH\u00c1T H\u00c0NH, QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG C\u00c1C LO\u1ea0I CH\u1ee8NG T\u1eea THU TI\u1ec0N PH\u00cd, L\u1ec6 PH\u00cd THU\u1ed8C NG\u00c2N..<\/p>\n","protected":false},"author":7,"featured_media":29779,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4124,4125,4126],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29778"}],"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=29778"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29778\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29779"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29778"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}