{"id":30668,"date":"2017-06-27T09:17:02","date_gmt":"2017-06-27T09:17:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30668"},"modified":"2017-06-29T10:50:51","modified_gmt":"2017-06-29T10:50:51","slug":"cong-van-so-4717tct-ttr-vv-xu-ly-vi-pham-ve-che-do-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30668","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 4717\/TCT-TTr V\/v x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\n——-<\/span><\/b><\/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—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: <\/span>4717\/TCT-TTr
\n<\/span>V\/v x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 ch\u1ebf<\/span><\/i> <\/i>\u0111\u1ed9 k\u1ebf to\u00e1n<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y <\/span><\/i>10<\/i> th\u00e1ng <\/span><\/i>11<\/i> n\u0103m <\/span><\/i>2015<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H<\/span>\u00f2a.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 5627\/CT-THNVDT c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a ng\u00e0y 21\/10\/2015 v\u1ec1 vi\u1ec7c th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n<\/span>. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu<\/span>\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 54, 55 Ngh\u1ecb \u0111\u1ecbnh 105\/2013\/N\u0110-CP ng\u00e0y 16\/9\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 qui \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki<\/span>\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp:<\/span><\/span><\/p>\n

\u0110i\u1ec1u 54<\/span><\/b>.<\/b> Th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp:<\/span><\/b><\/span><\/p>\n

\u201c<\/i>Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki<\/span><\/i>\u1ec3<\/i>m to\u00e1n \u0111\u1ed9c l\u1eadp, g\u1ed3m:<\/span><\/i><\/span><\/p>\n

1. <\/i>Ng\u01b0\u1eddi c<\/span><\/i>\u00f3<\/i> th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t v<\/span><\/i>i<\/i> ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki<\/span><\/i>\u1ec3<\/i>m to\u00e1n \u0111\u1ed9c <\/span><\/i>l<\/i>\u1eadp quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 55, \u0110i\u1ec1u 56 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/i><\/span><\/p>\n

2. <\/i>C\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, s\u0129 quan c\u00f4ng an nh\u00e2n d\u00e2n, s\u0129 quan qu\u00e2n \u0111\u1ed9i nh\u00e2n d\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th<\/span><\/i>\u1ea9<\/i>m quy<\/span><\/i>\u1ec1<\/i>n giao nhi\u1ec7m v\u1ee5 thanh tra, ki<\/span><\/i>\u1ec3<\/i>m tra vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n; th\u1ef1c hi\u1ec7n vi\u1ec7c thanh tra, ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n, ki<\/span><\/i>\u1ec3<\/i>m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki<\/span><\/i>\u1ec3<\/i>m to\u00e1n, ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p ki\u1ec3m to\u00e1n kh<\/span><\/i>i<\/i> \u0111ang th<\/span><\/i>i<\/i> h\u00e0nh c\u00f4ng v\u1ee5 c\u00f3 quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n v<\/span><\/i>i<\/i> ph\u1ea1m h\u00e0nh ch<\/span><\/i>\u00ed<\/i>nh thu\u1ed9c ph\u1ea1m v<\/span><\/i>i<\/i> th<\/span><\/i>i<\/i> h\u00e0nh c\u00f4ng v\u1ee5, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao.\u201d<\/span><\/i><\/span><\/p>\n

\u0110i\u1ec1u 55. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u1ee7a Thanh tra t\u00e0i ch\u00ednh<\/span><\/b><\/span><\/p>\n

\u201c1. <\/i>Thanh tra vi\u00ean t\u00e0i ch\u00ednh c\u00e1c c\u1ea5p c\u00f3 quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k<\/span><\/i>\u1ebf<\/i> to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n

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

b) <\/i>Ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ebfn 500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 t\u1ed1i \u0111a \u0111<\/span><\/i>\u1ebf<\/i>n<\/span><\/i> 1.000.<\/i>000 \u0111\u1ed3ng \u0111<\/span><\/i>\u1ed1<\/i>i v\u1edbi t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/i><\/span><\/p>\n

2. <\/i>Ch\u00e1nh thanh tra S\u1edf T\u00e0i ch\u00ednh c\u00f3 quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c <\/span><\/i>l<\/i>\u1eadp nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n

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

b) <\/i>Ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng \u0111<\/span><\/i>\u1ed1<\/i>i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 t<\/span><\/i>\u1ed1<\/i>i \u0111a \u0111<\/span><\/i>\u1ebf<\/i>n<\/span><\/i> 50.000.<\/i>000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/i><\/span><\/p>\n

c) <\/i>\u00c1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung v\u00e0 bi\u1ec7n ph\u00e1p kh<\/span><\/i>\u1eaf<\/i>c ph\u1ee5c h\u1eadu qu\u1ea3 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/i><\/span><\/p>\n

3. <\/i>Ch<\/span><\/i>\u00e1<\/i>nh thanh tra B\u1ed9 T\u00e0i ch\u00ednh c<\/span><\/i>\u00f3<\/i> quy\u1ec1n x\u1eed ph\u1ea1t v<\/span><\/i>i<\/i> ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n

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

b) <\/i>Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn m\u1ee9c cao nh\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111<\/span><\/i>\u1ed1<\/i>i v\u1edbi c\u00e1 nh\u00e2n, t<\/span><\/i>\u1ed5<\/i> ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/i><\/span><\/p>\n

c) \u00c1<\/i>p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><\/i>\u201d.<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c qui \u0111\u1ecbnh n\u00eau tr\u00ean, c\u00f4ng ch\u1ee9c Thu\u1ebf khi ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (theo quy\u1ebft \u0111\u1ecbnh thanh tra, ki<\/span>\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf) ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k<\/span>\u1ebf to\u00e1n th\u00ec th\u1ef1c hi\u1ec7n l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c vi ph\u1ea1m ch<\/span>\u1ebf \u0111\u1ed9 k<\/span>\u1ebf to\u00e1n v\u00e0 chuy<\/span>\u1ec3n c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u1ec3 ki\u1ebfn ngh\u1ecb x\u1eed l\u00fd vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i<\/span>\u1ec1u 54, \u0110i<\/span>\u1ec1u 55 Ngh\u1ecb \u0111\u1ecbnh 105\/2013\/N\u0110-CP ng\u00e0y 16\/9\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n<\/span>.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/span><\/i><\/b><\/span>
\n–<\/span> Nh\u01b0<\/span> tr<\/span>\u00ean<\/span>;<\/span>
\n– L\u01b0u: VT, TTr.<\/span><\/span><\/td>\n		\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/b><\/span><\/p>\n

Phi V\u00e2n Tu\u1ea5n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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: 4717\/TCT-TTr V\/v x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n H\u00e0 N\u1ed9i, ng\u00e0y 10 th\u00e1ng 11 n\u0103m 2015 \u00a0 K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a. T\u1ed5ng c\u1ee5c Thu\u1ebf..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30668"}],"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=30668"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30668\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30668"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}