{"id":5702,"date":"2015-08-04T03:41:54","date_gmt":"2015-08-04T03:41:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5702"},"modified":"2016-04-22T08:01:03","modified_gmt":"2016-04-22T08:01:03","slug":"phat-hanh-vi-su-dung-hoa-don-bat-hop-phap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5702","title":{"rendered":"Ph\u1ea1t h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p"},"content":{"rendered":"

\"Ph\u1ea1t<\/h2>\n

Ph\u1ea1t h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/strong> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n th\u00ec x\u1ea3y ra 2 h\u1ec7 qu\u1ea3 nh\u01b0 sau:<\/span><\/p>\n

1. D\u1eabn t\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf<\/strong><\/span><\/h2>\n

N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n m\u00e0 d\u1eabn t\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf th\u00ec h\u00ecnh th\u1ee9c ph\u1ea1t l\u00e0 c\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a><\/strong> v\u00e0 kh\u00f4ng b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/a><\/strong> n\u1eefa. C\u1ee5 th\u1ec3:<\/span><\/p>\n

\u201cPh\u1ea1t ti\u1ec1n 1 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n, gian l\u1eadn \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 tr\u1edf l\u00ean khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau \u0111\u00e2y:<\/em><\/span><\/p>\n

\u2026.
\n<\/em><\/span>b) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p; s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2, \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ti\u1ec1n nh\u01b0 sau:<\/span><\/p>\n

\u201c2. Ph\u1ea1t ti\u1ec1n 1,5 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u, c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 hai, c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/em><\/span><\/p>\n

Ph\u1ea1t ti\u1ec1n 2 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba v\u00e0 c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/em><\/p>\n

Ph\u1ea1t ti\u1ec1n 2,5 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba m\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/em><\/p>\n

Ph\u1ea1t ti\u1ec1n 3 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng tr\u1edf l\u00ean ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m t\u1eeb l\u1ea7n th\u1ee9 t\u01b0 tr\u1edf \u0111i.\u201d<\/em><\/p>\n

V\u1eady d\u1ef1a v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec h\u00ecnh th\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n th\u00ec ti\u1ebfn h\u00e0nh x\u1eed ph\u1ea1t t\u1eeb 1 t\u1edbi 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n, gian l\u1eadn.<\/span><\/p>\n

2. Kh\u00f4ng d\u1eabn t\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf<\/strong><\/span><\/h2>\n

N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng d\u1eabn t\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n theo \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201c5. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p (tr\u1eeb h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c h\u00e0nh vi s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n (tr\u1eeb h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y).<\/em><\/span><\/p>\n

S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh \u0111\u00f3 th\u00ec \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng d\u1eabn t\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf th\u00ec s\u1ebd x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n t\u00f9y v\u00e0o m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m: ph\u1ea1t t\u1eeb 20 -50 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

V\u1eady nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p v\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n? M\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y: S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/span><\/p>\n

Khi h\u00f3a \u0111\u01a1n l\u1eadp sai, c\u00e1ch x\u1eed l\u00fd l\u00e0 g\u00ec? M\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y: C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc n\u1ed9i dung Ph\u1ea1t h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":7888,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[707,708],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5702"}],"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=5702"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5702\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7888"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5702"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}