{"id":30682,"date":"2017-07-03T09:59:17","date_gmt":"2017-07-03T09:59:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30682"},"modified":"2017-09-01T07:58:55","modified_gmt":"2017-09-01T07:58:55","slug":"co-quan-thue-co-duoc-xu-ly-vi-pham-che-do-ke-toan-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30682","title":{"rendered":"C\u01a1 quan thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n kh\u00f4ng?"},"content":{"rendered":"
\"C\u01a1<\/a>

C\u01a1 quan thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c x\u1eed k\u00fd vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n kh\u00f4ng?<\/p><\/div>\n

R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n lo l\u1eafng khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra thu\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ebd ph\u1ea1t \u0111\u01a1n v\u1ecb v\u00ec nh\u1eefng sai s\u00f3t trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n, nh\u1eefng c\u01a1 quan n\u00e0o \u0111\u01b0\u1ee3c ph\u00e9p x\u1eed l\u00fd, ph\u1ea1t vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u01a1 quan thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n kh\u00f4ng?<\/span><\/h2>\n

1. C\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd nh\u1eefng vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/span><\/strong><\/h2>\n

1.1 C\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/span><\/strong><\/h3>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 54 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>\u00a0Th\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.\u00a0<\/i>Ng\u01b0\u1eddi c<\/span><\/i>\u00f3<\/i>\u00a0th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t v<\/span><\/i>i<\/i>\u00a0ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki<\/span><\/i>\u1ec3<\/i>m to\u00e1n \u0111\u1ed9c\u00a0<\/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.\u00a0<\/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>\u00a0\u0111ang th<\/span><\/i>i<\/i>\u00a0h\u00e0nh c\u00f4ng v\u1ee5 c\u00f3 quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n v<\/span><\/i>i<\/i>\u00a0ph\u1ea1m h\u00e0nh ch<\/span><\/i>\u00ed<\/i>nh thu\u1ed9c ph\u1ea1m v<\/span><\/i>i<\/i>\u00a0th<\/span><\/i>i<\/i>\u00a0h\u00e0nh c\u00f4ng v\u1ee5, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao.\u201d<\/span><\/i><\/span><\/p>\n

1.2 C\u00e1c c\u01a1 quan v\u00e0 m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/span><\/strong><\/h3>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 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 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.\u00a0<\/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>\u00a0to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n

a)\u00a0<\/i>Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/span><\/i><\/span><\/p>\n

b)\u00a0<\/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>\u00a01.000.<\/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.\u00a0<\/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\u00a0<\/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)\u00a0<\/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>\u00a050.000.<\/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)\u00a0<\/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.\u00a0<\/i>Ch<\/span><\/i>\u00e1<\/i>nh thanh tra B\u1ed9 T\u00e0i ch\u00ednh c<\/span><\/i>\u00f3<\/i>\u00a0quy\u1ec1n x\u1eed ph\u1ea1t v<\/span><\/i>i<\/i>\u00a0ph\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)\u00a0<\/i>Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/span><\/i><\/span><\/p>\n

b)\u00a0<\/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>\u00a0ch\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

2. C\u01a1 quan thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n kh\u00f4ng?<\/span><\/strong><\/h2>\n

T\u1ea1i C\u00f4ng v\u0103n s\u1ed1\u00a04717\/TCT-TTr\u00a0<\/span>V\/v x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 ch\u1ebf<\/span><\/i>\u00a0<\/i>\u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n

“…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\u00a0to\u00e1n th\u00ec th\u1ef1c hi\u1ec7n l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c vi ph\u1ea1m ch<\/span>\u1ebf\u00a0\u0111\u1ed9 k<\/span>\u1ebf\u00a0to\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><\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, khi doanh nghi\u1ec7p c\u00f3 nh\u1eefng vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, khi ki\u1ec3m tra t\u1ea1i doanh nghi\u1ec7p, c\u00e1n b\u1ed9 thu\u1ebf ph\u00e1t hi\u1ec7n, s\u1ebd l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c v\u00e0 chuyern cho c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 x\u1eed l\u00fd vi ph\u1ea1m<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o C\u00f4ng v\u0103n\u00a0\u00a04717\/TCT-TTr\u00a0<\/span><\/a><\/span><\/p>\n

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

\u00a0X\u1eed l\u00fd h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi ch\u01b0a l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/a><\/span><\/p>\n

X\u1eed ph\u1ea1t h\u1ed9 kinh doanh th\u01b0\u1eddng xuy\u00ean s\u1eed d\u1ee5ng tr\u00ean 10 lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

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

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

R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n lo l\u1eafng khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra thu\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ebd ph\u1ea1t \u0111\u01a1n v\u1ecb v\u00ec nh\u1eefng sai s\u00f3t trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n, nh\u1eefng c\u01a1 quan n\u00e0o \u0111\u01b0\u1ee3c ph\u00e9p x\u1eed l\u00fd, ph\u1ea1t vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. K\u1ebf to\u00e1n thu\u1ebf Centax..<\/p>\n","protected":false},"author":7,"featured_media":30683,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4313,4314,4315],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30682"}],"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=30682"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30682\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30683"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30682"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}