{"id":29955,"date":"2017-02-26T01:22:35","date_gmt":"2017-02-26T01:22:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29955"},"modified":"2017-02-26T01:22:35","modified_gmt":"2017-02-26T01:22:35","slug":"cong-van-so-473tct-cs-ve-xu-phat-vi-pham-hanh-chinh-ve-hoa-don-ve-thu-tuc-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29955","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 473\/TCT-CS v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n, v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n<\/strong>T\u1ed4<\/strong>NG C\u1ee4C THU\u1ebe<\/strong>
\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: 473\/TCT-CS<\/span>
\n V\/v x\u1eed ph\u1ea1t VPHC v\u1ec1 h\u00f3a \u0111\u01a1n, v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf<\/em><\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2017<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0 K\u00ednh g\u1eedi: <\/strong>C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1.<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 236\/CT-HC ng\u00e0y 12\/10\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1 v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 24, \u0110i\u1ec1u 44 v\u00e0 \u0110i\u1ec1u 52 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh s\u1ed1 15\/2012\/QH13 quy \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/p>\n

C\u0103n c\u1ee9 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ng\u00e0y 22\/05\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf;<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n

C\u0103n c\u1ee9 \u0111i\u1ec3m d kho\u1ea3n 5 \u0110i\u1ec1u 2, \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 4, \u0111i\u1ec3m c kho\u1ea3n 6 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 166\/2013\/TT-BTC<\/a> ng\u00e0y 15\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf;<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 7 \u0110i\u1ec1u 3, \u0110i\u1ec1u 5, kho\u1ea3n 3 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 10\/2014\/TT-BTC ng\u00e0y 17\/01\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean v\u00e0 theo b\u00e1o c\u00e1o c\u1ee7a C\u1ee5c thu\u1ebf th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1 t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 236\/CT-HC ng\u00e0y 12\/10\/2016, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH T\u01b0 v\u1ea5n X\u00e2y d\u1ef1ng Th\u01b0\u01a1ng m\u1ea1i Phi Long b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 mang theo 100 h\u00f3a \u0111\u01a1n GTGT \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1eb7t in nh\u01b0ng C\u00f4ng ty \u0111\u00e3 kh\u00f4ng s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n n\u00e0y, Chi c\u1ee5c thu\u1ebf qu\u1eadn Ninh Ki\u1ec1u \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o s\u1ed1 1260\/TB-BKD ng\u00e0y 13\/11\/2012 v\u1ec1 vi\u1ec7c C\u00f4ng ty Phi Long b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh mang theo h\u00f3a \u0111\u01a1n th\u00ec \u0111\u1ec1 ngh\u1ecb C\u1ee5c thu\u1ebf th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1 c\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 166\/2013\/TT-BTC ng\u00e0y 15\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 10\/2014\/TT- BTC ng\u00e0y 17\/01\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m c\u1ee7a C\u00f4ng ty Phi Long c\u00f3 c\u00f2n th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t kh\u00f4ng. Tr\u01b0\u1eddng h\u1ee3p h\u00e0nh vi vi ph\u1ea1m c\u1ee7a C\u00f4ng ty Phi Long c\u00f2n th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t th\u00ec:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 166\/2013\/TT-BTC ng\u00e0y 15\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf;<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed ph\u1ea1t t\u1eebng h\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1eebng qu\u00fd trong th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t.<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh s\u1ed1 15\/2012\/QH13, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP ng\u00e0y 24\/09\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh th\u1ea9m quy\u1ec1n ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 70.000.000 \u0111\u1ed3ng c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u1ee7a c\u00e1 nh\u00e2n, tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t doanh nghi\u1ec7p (l\u00e0 t\u1ed5 ch\u1ee9c) th\u00ec th\u1ea9m quy\u1ec1n ph\u1ea1t ti\u1ec1n c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh g\u1ea5p 2 l\u1ea7n th\u1ea9m quy\u1ec1n ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 140.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u0169ng quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 50.000.000 \u0111\u1ed3ng, tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t doanh nghi\u1ec7p (l\u00e0 t\u1ed5 ch\u1ee9c) th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a g\u1ea5p 2 l\u1ea7n m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 100.000.000 \u0111\u1ed3ng. Do v\u1eady, \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea1t ti\u1ec1n m\u1ee9c t\u1ed1i \u0111a l\u00e0 100.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u1ee5c thu\u1ebf l\u00e0m r\u00f5 tr\u00e1ch nhi\u1ec7m t\u1eebng b\u1ed9 ph\u1eadn c\u1ee7a Chi c\u1ee5c Thu\u1ebf Ninh Ki\u1ec1u (b\u1ed9 ph\u1eadn ki\u1ec3m tra, b\u1ed9 ph\u1eadn k\u00ea khai…) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 80\/2012\/TT-BTC ch\u01b0a.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1 \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – Ph\u00f3 TCT Cao Anh Tu\u1ea5n (\u0111\u1ec3 b\/c);<\/span>
\n – V\u1ee5 PC-BTC;<\/span>
\n – V\u1ee5 PC, TTr, KK-TCT;<\/span>
\n – L\u01b0u: VT, CS (3).<\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nV\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH<\/strong><\/span><\/p>\n

\n

L\u01b0u \u0110\u1ee9c Huy<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- 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: 473\/TCT-CS V\/v x\u1eed ph\u1ea1t VPHC v\u1ec1 h\u00f3a \u0111\u01a1n, v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2017 \u00a0 K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1. Tr\u1ea3..<\/p>\n","protected":false},"author":7,"featured_media":29956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4017,4179],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29955"}],"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=29955"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29955\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29956"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29955"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}