{"id":5238,"date":"2015-08-01T07:24:47","date_gmt":"2015-08-01T07:24:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5238"},"modified":"2015-08-01T09:26:59","modified_gmt":"2015-08-01T09:26:59","slug":"cong-van-11797btc-tct-huong-dan-sua-doi-bo-sung-cong-van-1752btc-tct","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5238","title":{"rendered":"C\u00f4ng v\u0103n 11797\/BTC-TCT h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i b\u1ed5 sung c\u00f4ng v\u0103n 1752\/BTC-TCT"},"content":{"rendered":"

\"C\u00f4ng<\/span><\/h2>\n

K\u00ednh g\u1eedi:<\/strong>\u00a0C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a m\u1ed9t s\u1ed1 doanh nghi\u1ec7p v\u00e0 C\u1ee5c Thu\u1ebf m\u1ed9t s\u1ed1 t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ph\u1ea3n \u00e1nh c\u00e1c v\u01b0\u1edbng m\u1eafc khi tri\u1ec3n khai th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n s\u1ed1 13706\/BTC-TCT ng\u00e0y 15\/10\/2013 v\u00e0 C\u00f4ng v\u0103n s\u1ed1 1752\/BTC-TCT ng\u00e0y 10\/2\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/span><\/p>\n

\u0110\u1ec3 vi\u1ec7c tri\u1ec3n khai th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t v\u00e0 \u0111\u1ea3m b\u1ea3o theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c doanh nghi\u1ec7p ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. \u0110\u1ed3ng th\u1eddi ki\u00ean quy\u1ebft \u0111\u1ea5u tranh ph\u00f2ng, ch\u1ed1ng c\u00e1c h\u00e0nh vi vi ph\u1ea1m trong vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ec3 tr\u1ed1n thu\u1ebf, chi\u1ebfm \u0111o\u1ea1t thu\u1ebf GTGT. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung v\u00e0 y\u00eau c\u1ea7u C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng:<\/span><\/p>\n

1. V\u1ec1 nguy\u00ean t\u1eafc x\u1eed l\u00fd vi ph\u1ea1m ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u00fang h\u00e0nh vi, t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt; tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 t\u1ed5ng h\u1ee3p chuy\u1ec3n c\u01a1 quan C\u00f4ng an, th\u1ef1c hi\u1ec7n theo nh\u1eefng v\u0103n b\u1ea3n,…. c\u1ee7a c\u01a1 quan C\u00f4ng an<\/span><\/p>\n

2. V\u1ec1 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 mua h\u00e0ng h\u00f3a, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u1ef1c ti\u1ebfp c\u1ee7a doanh nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p trung gian ng\u1eebng kinh doanh, b\u1ecf tr\u1ed1n kh\u1ecfi \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f3 d\u1ea5u hi\u1ec7u mua b\u00e1n h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p nh\u01b0ng ch\u01b0a c\u00f3 k\u1ebft lu\u1eadn ch\u00ednh th\u1ee9c c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u vi ph\u1ea1m tr\u01b0\u1edbc ng\u00e0y B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 7527\/BTC-TCT), th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 13706\/BTC-TCT ng\u00e0y 15\/10\/2013 v\u00e0 C\u00f4ng v\u0103n s\u1ed1 1752\/BTC-CTC ng\u00e0y 10\/2\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a th\u1ef1c hi\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT th\u00ec C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho doanh nghi\u1ec7p bi\u1ebft \u0111\u1ec3 t\u1ea1m d\u1eebng k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt, ch\u1edd k\u1ebft qu\u1ea3 ch\u00ednh th\u1ee9c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT th\u00ec c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho doanh nghi\u1ec7p bi\u1ebft \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng k\u00ea khai kh\u1ea5u tr\u1eeb l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p ph\u1ea3i cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra t\u1ea1i doanh nghi\u1ec7p \u0111\u1ec3 k\u1ebft lu\u1eadn v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m theo quy \u0111\u1ecbnh. Trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c minh, \u0111\u1ed1i chi\u1ebfu v\u1edbi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 mua b\u00e1n v\u1ec1 m\u1ed9t s\u1ed1 n\u1ed9i dung.<\/span><\/p>\n

+ Ki\u1ec3m tra, x\u00e1c minh v\u1ec1 h\u00e0ng h\u00f3a: H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3); h\u00ecnh th\u1ee9c giao nh\u1eadn h\u00e0ng h\u00f3a; \u0111\u1ecba \u0111i\u1ec3m giao nh\u1eadn h\u00e0ng h\u00f3a; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a; chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a; ch\u1ee7 s\u1edf h\u1eefu h\u00e0ng h\u00f3a v\u00e0 ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a (tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m giao nh\u1eadn h\u00e0ng h\u00f3a)<\/span><\/p>\n

+ Ki\u1ec3m tra x\u00e1c minh v\u1ec1 thanh to\u00e1n: Ng\u00e2n h\u00e0ng giao d\u1ecbch; \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u1ec3 giao d\u1ecbch; s\u1ed1 l\u1ea7n th\u1ef1c hi\u1ec7n giao d\u1ecbch; h\u00ecnh th\u1ee9c thanh to\u00e1n; ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span><\/p>\n

+ Ki\u1ec3m tra x\u00e1c minh v\u1ec1 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a: T\u1edd khai h\u1ea3i quan c\u00f3 x\u00e1c nh\u1eadn th\u1ef1c xu\u1ea5t c\u1ee7a C\u01a1 quan h\u1ea3i quan; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng; V\u1eadn \u0111\u01a1n (n\u1ebfu c\u00f3).<\/span><\/p>\n

Qua thanh tra, ki\u1ec3m tra n\u1ebfu x\u00e1c minh \u0111\u01b0\u1ee3c vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a l\u00e0 c\u00f3 th\u1ef1c v\u00e0 \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec gi\u1ea3i quy\u1ebft cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT; \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u doanh nghi\u1ec7p cam k\u1ebft n\u1ebfu trong c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u doanh nghi\u1ec7p xu\u1ea5t tr\u00ecnh cho c\u01a1 quan Thu\u1ebf sau n\u00e0y ph\u00e1t hi\u1ec7n c\u00f3 sai ph\u1ea1m, doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf, c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m th\u00ec l\u1eadp v\u00e0 chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 \u0111i\u1ec1u tra truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/span><\/p>\n

3. N\u1ebfu vi\u1ec7c t\u1ea1m d\u1eebng kh\u1ea5u tr\u1eeb thu\u1ebf d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00ec C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p, theo d\u00f5i c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ch\u01b0a y\u00eau c\u1ea7u n\u1ed9p v\u00e0 ch\u01b0a t\u00ednh ph\u1ea1t n\u1ed9p ch\u1eadm ch\u1edd k\u1ebft lu\u1eadn ch\u00ednh th\u1ee9c c\u1ee7a C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

4. \u0110\u1ec3 gi\u1ea3i quy\u1ebft kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf chuy\u1ec3n h\u1ed3 s\u01a1 sang C\u01a1 quan C\u00f4ng an x\u1eed l\u00fd, \u0111i\u1ec1u tra \u0111\u01b0\u1ee3c k\u1ecbp th\u1eddi. \u0110\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 103 B\u1ed9 Lu\u1eadt T\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1; Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 06\/2013\/TTLT-BCA-BQP-BTC-BNN&PTNT-VKSNDTC ng\u00e0y 2\/8\/2013 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 v\u1ec1 ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft t\u1ed1 gi\u00e1c, tin b\u00e1o v\u1ec1 t\u1ed9i ph\u1ea1m v\u00e0 ki\u1ebfn ngh\u1ecb kh\u1edfi t\u1ed1; Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 10\/2013\/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC ng\u00e0y 23\/6\/2013 h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a B\u1ed9 Lu\u1eadt h\u00ecnh s\u1ef1 v\u1ec1 c\u00e1c t\u1ed9i ph\u1ea1m trong l\u0129nh v\u1ef1c v\u1ec1 thu\u1ebf, t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng kho\u00e1n; C\u00f4ng v\u0103n s\u1ed1 16465\/BTC-PC ng\u00e0y 27\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 ki\u1ebfn ngh\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, Th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n; trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn, x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/span><\/p>\n

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

\u0110\u1ed6 HO\u00c0NG ANH TU\u1ea4N<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n 11797\/BTC-TCT h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i b\u1ed5 sung c\u00f4ng v\u0103n 1752\/BTC-TCT v\u1ec1 nguy\u00ean t\u1eafc x\u1eed l\u00fd vi ph\u1ea1m, kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf GTGT.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[622],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5238"}],"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=5238"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5238\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5238"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}