{"id":5243,"date":"2015-08-01T07:44:38","date_gmt":"2015-08-01T07:44:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5243"},"modified":"2015-08-01T07:50:14","modified_gmt":"2015-08-01T07:50:14","slug":"cong-van-1752btc-tct-quan-ly-doanh-nghiep-rui-ro-cao-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5243","title":{"rendered":"C\u00f4ng v\u0103n 1752\/BTC-TCT qu\u1ea3n l\u00fd doanh nghi\u1ec7p r\u1ee7i ro cao v\u1ec1 thu\u1ebf"},"content":{"rendered":"

C\u00f4ng v\u0103n 1752\/BTC-TCT qu\u1ea3n l\u00fd doanh nghi\u1ec7p r\u1ee7i ro cao v\u1ec1 thu\u1ebf\u00a0<\/span><\/strong>ban h\u00e0nh ng\u00e0y 10\/02\/2014.<\/span><\/p>\n

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

K\u00ednh g\u1eedi:\u00a0 C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, Th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng.<\/span><\/strong><\/p>\n

Th\u1eddi gian qua, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh c\u00e1c v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ed3ng b\u1ed9 \u0111\u1ec3 t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf, ch\u1ed1ng gian l\u1eadn ho\u00e0n thu\u1ebf GTGT, tr\u1ed1n thu\u1ebf, nh\u01b0: C\u00f4ng v\u0103n s\u1ed1 7526\/BTC-TCT ng\u00e0y 12\/6\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf; C\u00f4ng v\u0103n s\u1ed1 7527\/BTC-TCT ng\u00e0y 12\/6\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro cao v\u1ec1 thu\u1ebf; C\u00f4ng v\u0103n s\u1ed1 9345\/BTC-TCT ng\u00e0y 19\/7\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c b\u1ed5 sung c\u00f4ng v\u0103n s\u1ed1 7527\/BTC-TCT; C\u00f4ng v\u0103n s\u1ed1 9976\/BTC-TCT ng\u00e0y 31\/7\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ki\u1ec3m tra ho\u00e0n thu\u1ebf GTGT; C\u00f4ng v\u0103n s\u1ed1 13706\/BTC-TCT ng\u00e0y 15\/10\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u1ed9i dung c\u00f4ng v\u0103n s\u1ed1 7527\/BTC-TCT.<\/span><\/p>\n

Vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p n\u00e0y \u0111\u00e3 g\u00f3p ph\u1ea7n ng\u0103n ch\u1eb7n k\u1ecbp th\u1eddi v\u00e0 kh\u1eafc ph\u1ee5c c\u00f3 hi\u1ec7u qu\u1ea3 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi gian l\u1eadn trong ho\u00e0n thu\u1ebf GTGT, tr\u1ed1n thu\u1ebf n\u00f3i chung, t\u00ecnh tr\u1ea1ng tr\u1ed1n thu\u1ebf, gian l\u1eadn trong ho\u00e0n thu\u1ebf GTGT , n\u00e2ng cao \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf, \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n t\u1ea1o m\u1ed9i tr\u01b0\u1eddng kinh doanh l\u00e0nh m\u1ea1nh, b\u00ecnh \u0111\u1eb3ng.<\/span><\/p>\n

\u0110\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u1ea5u tranh ph\u00f2ng, ch\u1ed1ng c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i v\u00e0 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u1ea5p h\u00e0nh \u0111\u00fang ph\u00e1p lu\u1eadt trong vi\u1ec7c ho\u00e0n thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. B\u1ed9 T\u00e0i ch\u00ednh 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. Tri\u1ec3n khai \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf, trong \u0111\u00f3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u00f3 r\u1ee7i ro, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau, h\u1ed3 s\u01a1 ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf sau, th\u1ea9m quy\u1ec1n ho\u00e0n thu\u1ebf, t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p, x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra, v\u1ec1 x\u1eed l\u00fd kh\u1ea5u tr\u1eeb ho\u00e0n thu\u1ebf GTGT li\u00ean quan \u0111\u1ebfn nh\u1eefng h\u1ed3 s\u01a1 ho\u00e0n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o li\u00ean quan \u0111\u1ebfn nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m<\/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<\/em> v\u00e0 doanh nghi\u1ec7p trung gian<\/em> 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):<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf th\u00ec t\u1ea1m d\u1eebng ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 3 C\u00f4ng v\u0103n s\u1ed1 13706\/BTC-TCT. Ch\u1ec9 th\u1ef1c hi\u1ec7n t\u1ea1m d\u1eebng \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a c\u1ee7a h\u00f3a \u0111\u01a1n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m \u0111ang \u0111\u01b0\u1ee3c c\u01a1 quan ch\u1ee9c n\u0103ng thanh tra, \u0111i\u1ec1u tra; s\u1ed1 h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c di\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi theo quy \u0111\u1ecbnh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf 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 thu\u1ebf GTGT. 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 ph\u00e1p lu\u1eadt th\u00ec doanh nghi\u1ec7p ph\u1ea3i cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed3 s\u01a1 k\u00ea khai, ho\u00e0n thu\u1ebf GTGT c\u1ee7a m\u00ecnh. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh 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 t\u1ea1i doanh nghi\u1ec7p c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u1ea3i ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u mua b\u00e1n h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 ki\u1ec3m tra h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf c\u1ee7a doanh nghi\u1ec7p n\u00e0y, x\u00e1c minh, k\u1ebft lu\u1eadn h\u00e0nh vi vi ph\u1ea1m c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn c\u00e1c h\u00f3a \u0111\u01a1n m\u00e0 doanh nghi\u1ec7p mua \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p qua thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m nghi\u00eam tr\u1ecdng ph\u00e1p lu\u1eadt thu\u1ebf, c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n 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

– \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p trung gian kh\u00e2u tr\u01b0\u1edbc c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p 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 doanh nghi\u1ec7p t\u1ef1 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT n\u1ebfu doanh nghi\u1ec7p mua b\u00e1n h\u00e0ng h\u00f3a tr\u01b0\u1edbc \u0111\u00f3 c\u00f3 vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ef1 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c kh\u00e1ch h\u00e0ng li\u00ean quan 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 ph\u00e1p lu\u1eadt th\u00ec doanh nghi\u1ec7p ph\u1ea3i cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed3 s\u01a1 k\u00ea khai, ho\u00e0n thu\u1ebf GTGT c\u1ee7a m\u00ecnh. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p theo \u0111\u00fang quy tr\u00ecnh, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ki\u1ec3m tra ngay sau \u0111\u00f3 theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p qua thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m nghi\u00eam tr\u1ecdng ph\u00e1p lu\u1eadt thu\u1ebf, c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n 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, theo d\u00f5i, x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i 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 c\u00f3 v\u01b0\u1edbng m\u1eafc, kh\u00f3 kh\u0103n c\u1ea7n b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, x\u1eed l\u00fd k\u1ecbp th\u1eddi.\/.<\/span><\/p>\n

\"C\u00f4ng<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n 1752\/BTC-TCT t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p r\u1ee7i ro cao v\u1ec1 thu\u1ebf ban h\u00e0nh ng\u00e0y 10\/02\/2014 c\u1ee7a 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":[623],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5243"}],"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=5243"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5243\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5243"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}