{"id":5728,"date":"2015-08-04T04:18:57","date_gmt":"2015-08-04T04:18:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5728"},"modified":"2015-08-18T07:41:05","modified_gmt":"2015-08-18T07:41:05","slug":"phat-vi-pham-quy-dinh-ve-mua-hoa-don-cua-co-quan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5728","title":{"rendered":"Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf"},"content":{"rendered":"

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

N\u1ebfu c\u01a1 s\u1edf, ho\u1eb7c c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong vi\u1ec7c mua h\u00f3a \u0111\u01a1n. M\u1ee9c ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 mua h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/a><\/strong> s\u1ebd \u0111\u01b0\u1ee3c K\u1ebf to\u00e1n Centax<\/a><\/strong> l\u00e0m r\u00f5 nh\u01b0 sau:<\/span><\/p>\n

\u201c1.<\/em>\u00a0Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c mua \u0111\u00e3 h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng khai b\u00e1o vi\u1ec7c l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00e3 mua nh\u01b0ng ch\u01b0a l\u1eadp.<\/em><\/span><\/p>\n

Th\u1eddi h\u1ea1n khai b\u00e1o vi\u1ec7c l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn 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 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/em><\/span><\/p>\n

a) Kh\u00f4ng x\u1eed ph\u1ea1t n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n \u0111\u00e3 mua nh\u01b0ng ch\u01b0a l\u1eadp \u0111\u01b0\u1ee3c khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf trong v\u00f2ng 5 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n.<\/em><\/span><\/p>\n

b)\u00a0 Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n \u0111\u00e3 mua nh\u01b0ng ch\u01b0a l\u1eadp khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u1eeb ng\u00e0y th\u1ee9 6 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9;<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung h\u00ecnh ph\u1ea1t l\u00e0 6.000.000 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

c) Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng, ho\u00e1 \u0111\u01a1n \u0111\u00e3 mua nh\u01b0ng ch\u01b0a l\u1eadp khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf sau ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n.<\/em><\/span><\/p>\n

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 cho, b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u00e3 mua nh\u01b0ng ch\u01b0a l\u1eadp.<\/em><\/span><\/p>\n

Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111i\u0323nh ta\u0323i c\u00e1c kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y bu\u1ed9c ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c mua \u0111\u00e3 h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng; h\u00f3a \u0111\u01a1n \u0111\u00e3 mua v\u00e0 ch\u01b0a l\u1eadp.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady:<\/strong><\/span><\/em><\/p>\n

D\u1ef1a v\u00e0o quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong>, K\u1ebf to\u00e1n Centax<\/strong> xin \u0111\u01b0a ra b\u1ea3ng t\u00f3m t\u1eaft m\u1ee9c ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 mua h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

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

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in th\u00ec \u0111\u01a1n v\u1ecb \u0111\u1eb7t in v\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1eb7t in c\u0169ng s\u1ebd ph\u1ea3i tu\u00e2n th\u1ee7 m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c do lu\u1eadt quy \u0111\u1ecbnh. H\u00ecnh th\u1ee9c v\u00e0 m\u1ee9c ph\u1ea1t khi vi ph\u1ea1m quy \u0111\u1ecbnh in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c K\u1ebf to\u00e1n Centax<\/strong> tr\u00ecnh b\u00e0y c\u1ee5 th\u1ec3 trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

\u00a0Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh \u0111\u1eb7t in h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

M\u1ee9c Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c n\u00eau trong Th\u00f4ng t\u01b0 10\/2014\/TT-BTC s\u1ebd \u0111\u01b0\u1ee3c K\u1ebf to\u00e1n Centax l\u00e0m r\u00f5 trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/p>\n","protected":false},"author":7,"featured_media":7887,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[710],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5728"}],"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=5728"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5728\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7887"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5728"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}