{"id":6003,"date":"2015-08-05T04:30:53","date_gmt":"2015-08-05T04:30:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6003"},"modified":"2015-08-12T07:56:04","modified_gmt":"2015-08-12T07:56:04","slug":"nghi-dinh-so-832013nd-cp-quy-dinh-chi-tiet-luat-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6003","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP – quy \u0111\u1ecbnh chi ti\u1ebft lu\u1eadt qu\u1ea3n l\u00fd Thu\u1ebf"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n\n\n\n\n
\n

CH\u00cdNH PH\u1ee6
\n——-<\/strong><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 83\/2013<\/strong>\/N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

NGH\u1eca \u0110\u1ecaNH<\/span><\/strong>
\nQUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe V\u00c0 LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe<\/span><\/strong><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;<\/span>
\nC\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006;<\/span>
\nC\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span>
\nTheo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\nCh\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf,<\/span><\/p>\n

Ch\u01b0\u01a1ng 1.<\/span><\/strong>
\nQUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/strong>
\nNgh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c lo\u1ea1i thu\u1ebf; ph\u00ed, l\u1ec7 ph\u00ed; ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; thu t\u1eeb khai th\u00e1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/strong>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m:<\/span>
\n1. T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 thu ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf thay ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/span>
\na) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 b\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam;<\/span>
\nb) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf khi chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span>
\nc) T\u1ed5 ch\u1ee9c l\u00e0m \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n, \u0111\u1ea1i l\u00fd cho c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a b\u1eb1ng t\u00e0u bi\u1ec3n t\u1eeb c\u00e1c c\u1ea3ng bi\u1ec3n Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c gi\u1eefa c\u00e1c c\u1ea3ng bi\u1ec3n Vi\u1ec7t Nam;<\/span>
\nd) T\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf;<\/span>
\n\u0111) \u0110\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\ne) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh qu\u1ed1c t\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thay thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf;<\/span>
\ng) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p b\u1ea3o l\u00e3nh n\u1ed9p thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 3. \u1ee6y nhi\u1ec7m thu thu\u1ebf<\/span><\/strong>
\n1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ee7y nhi\u1ec7m cho c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n2. Vi\u1ec7c \u1ee7y nhi\u1ec7m thu thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng gi\u1eefa Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u1ee7y nhi\u1ec7m thu \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n3. B\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m: Th\u00f4ng b\u00e1o v\u00e0 \u0111\u00f4n \u0111\u1ed1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu; c\u1ea5p ch\u1ee9ng t\u1eeb thu ti\u1ec1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi thu ti\u1ec1n thu\u1ebf; n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00e3 thu \u0111\u01b0\u1ee3c v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf thu \u0111\u01b0\u1ee3c v\u00e0 ch\u1ee9ng t\u1eeb thu ti\u1ec1n thu\u1ebf v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi ho\u1eb7c c\u00f3 thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n \u1ee7y nhi\u1ec7m thu.<\/span>
\n4. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m: Th\u00f4ng b\u00e1o c\u00f4ng khai c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1ee7y nhi\u1ec7m thu thu\u1ebf \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n; cung c\u1ea5p ch\u1ee9ng t\u1eeb thu thu\u1ebf, h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra, gi\u00e1m s\u00e1t t\u00ecnh h\u00ecnh thu, n\u1ed9p ti\u1ec1n thu\u1ebf c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf.<\/span>
\n5. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng kinh ph\u00ed \u1ee7y nhi\u1ec7m thu tr\u00edch t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed \u1ee7y nhi\u1ec7m thu quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/span>
\n\u0110i\u1ec1u 4. \u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/strong>
\n1. \u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>
\na) B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span>
\n– Ban h\u00e0nh quy \u0111\u1ecbnh qu\u1ea3n l\u00fd r\u1ee7i ro v\u1ec1 thu\u1ebf \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ng\u0103n ng\u1eeba h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/span>
\n– Ban h\u00e0nh b\u1ed9 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro theo c\u00e1c ch\u1ee9c n\u0103ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf trong t\u1eebng th\u1eddi k\u1ef3.<\/span>
\nb) C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p:<\/span>
\n– S\u1eed d\u1ee5ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u1ec1 thu\u1ebf;<\/span>
\n– Qu\u1ea3n l\u00fd, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng th\u00f4ng tin nghi\u1ec7p v\u1ee5, c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf; \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra, thanh tra thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. \u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a c\u01a1 quan h\u1ea3i quan trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\na) B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span>
\n– Ban h\u00e0nh quy \u0111\u1ecbnh qu\u1ea3n l\u00fd r\u1ee7i ro v\u1ec1 l\u0129nh v\u1ef1c h\u1ea3i quan;<\/span>
\n– Ban h\u00e0nh b\u1ed9 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd trong t\u1eebng th\u1eddi k\u1ef3. Quy \u0111\u1ecbnh \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nb) T\u1ed5ng c\u1ee5c H\u1ea3i quan x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, \u1ee9ng d\u1ee5ng h\u1ec7 th\u1ed1ng th\u00f4ng tin, d\u1eef li\u1ec7u t\u1eadp trung li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ph\u1ee5c v\u1ee5:<\/span>
\n– Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u1ed3 s\u01a1 khai thu\u1ebf;<\/span>
\n– X\u00e1c \u0111\u1ecbnh h\u00ecnh th\u1ee9c ki\u1ec3m tra h\u1ed3 s\u01a1 khai thu\u1ebf;<\/span>
\n– X\u00e1c \u0111\u1ecbnh h\u00ecnh th\u1ee9c, m\u1ee9c \u0111\u1ed9 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\n– X\u00e1c \u0111\u1ecbnh, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra sau th\u00f4ng quan, ki\u1ec3m tra, thanh tra thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n– \u0110\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\nc) C\u01a1 quan h\u1ea3i quan c\u00e1c c\u1ea5p t\u1ed5 ch\u1ee9c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro, ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 quy \u0111\u1ecbnh \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

Ch\u01b0\u01a1ng 2.<\/span><\/strong><\/span>
\nQUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 5. Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf<\/span><\/strong>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u00ednh, x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do m\u00ecnh k\u00ea khai, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 37, 38 v\u00e0 39 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong t\u1edd khai thu\u1ebf v\u00e0 n\u1ed9p \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh trong h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf. H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf.<\/span>
\nKhi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau ki\u1ec3m tra, thanh tra; n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 \u0111\u01b0\u1ee3c ki\u1ec3m tra, thanh tra (li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi ki\u1ec3m tra, thanh tra) c\u00f2n sai s\u00f3t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ef1 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh; vi\u1ec7c x\u1eed l\u00fd c\u0103n c\u1ee9 ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 nguy\u00ean nh\u00e2n kh\u00e1ch quan, ch\u1ee7 quan c\u1ee7a vi\u1ec7c khai s\u00f3t, ch\u01b0a \u0111\u00fang ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 t\u00ednh thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 t\u00ednh v\u00e0 khai v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 32, 33 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c Kho\u1ea3n 9, 10 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh thu\u1ebf ho\u1eb7c \u1ea5n \u0111\u1ecbnh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf ho\u1eb7c quy\u1ebft \u0111\u1ecbnh thu thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n5. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp bi\u1ebft \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n6. Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 APA) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp ph\u1ea3n \u00e1nh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, quy \u0111\u1ecbnh t\u1ea1i c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/span>
\nT\u1ed5ng c\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 v\u00e0o \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh \u0111\u00e0m ph\u00e1n APA.<\/span>
\n\u0110i\u1ec1u 6. X\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc tr\u1ecb gi\u00e1 h\u1ea3i quan, x\u00e1c nh\u1eadn tr\u01b0\u1edbc xu\u1ea5t x\u1ee9 cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/strong>
\n1. Tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p c\u00e1c th\u00f4ng tin, ch\u1ee9ng t\u1eeb li\u00ean quan cho C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i s\u1ebd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, ho\u1eb7c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc tr\u1ecb gi\u00e1 h\u1ea3i quan, ho\u1eb7c x\u00e1c nh\u1eadn tr\u01b0\u1edbc xu\u1ea5t x\u1ee9 cho h\u00e0ng h\u00f3a d\u1ef1 ki\u1ebfn xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc).<\/span>
\nTrong th\u1eddi gian 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1, C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan xem x\u00e9t, gi\u1ea3i quy\u1ebft vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/span>
\n2. C\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 h\u1ed3 s\u01a1 do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc trong th\u1eddi h\u1ea1n 25 (hai m\u01b0\u01a1i l\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ph\u1ee9c t\u1ea1p c\u1ea7n ph\u1ea3i ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh, x\u00e1c minh l\u00e0m r\u00f5 tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc th\u00ec th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc c\u00f3 th\u1ec3 k\u00e9o d\u00e0i h\u01a1n, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 90 (ch\u00edn m\u01b0\u01a1i) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n x\u00e1c minh l\u00e0m r\u00f5 t\u1ea1i c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec th\u1eddi h\u1ea1n x\u00e1c minh th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn \u0111\u00e3 k\u00fd v\u1edbi n\u01b0\u1edbc ngo\u00e0i.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc, trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ho\u1eb7c \u0111\u1ec1 ngh\u1ecb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ed5 sung th\u00eam th\u00f4ng tin, t\u00e0i li\u1ec7u.<\/span>
\n3. V\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 03 (ba) n\u0103m \u0111\u1ec3 khai h\u1ea3i quan v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan khi h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng tin, t\u00e0i li\u1ec7u m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u1ebft th\u1eddi h\u1ea1n 03 (ba) n\u0103m, n\u1ebfu kh\u00f4ng c\u00f3 thay \u0111\u1ed5i v\u1ec1 th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 c\u0103n c\u1ee9 ban h\u00e0nh v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc, T\u1ed5ng c\u1ee5c H\u1ea3i quan xem x\u00e9t gia h\u1ea1n v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc ch\u01b0a ph\u00f9 h\u1ee3p, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf cho ph\u00f9 h\u1ee3p.<\/span>
\n5. V\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c trong tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 ban h\u00e0nh th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc thay \u0111\u1ed5i. Th\u1eddi gian ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt l\u00e0m c\u0103n c\u1ee9 ban h\u00e0nh th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc thay \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span>
\n6. V\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ho\u1eb7c h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u kh\u00e1c v\u1edbi h\u00e0ng h\u00f3a ho\u1eb7c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc.<\/span>
\n\u0110i\u1ec1u 7. \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/strong>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed sau \u0111\u00e2y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean trong th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf:<\/span>
\na) Kh\u00f4ng b\u1ecb c\u00e1c c\u01a1 quan thu\u1ebf, h\u1ea3i quan x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi gian l\u1eadn, tr\u1ed1n thu\u1ebf, bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi trong th\u1eddi gian 2 n\u0103m li\u00ean t\u1ee5c tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y T\u1ed5ng c\u1ee5c H\u1ea3i quan nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p \u01b0u ti\u00ean;<\/span>
\nb) Th\u1ef1c hi\u1ec7n thanh to\u00e1n c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua ng\u00e2n h\u00e0ng;<\/span>
\nc) Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan h\u1ea3i quan, th\u1ee7 t\u1ee5c thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf;<\/span>
\nd) Kh\u00f4ng b\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n trong th\u1eddi gian 2 n\u0103m li\u00ean t\u1ee5c tr\u1edf v\u1ec1 tr\u01b0\u1edbc;<\/span>
\n\u0111) \u0110\u00e1p \u1ee9ng m\u1ee9c kim ng\u1ea1ch xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng n\u0103m ho\u1eb7c quy m\u00f4 \u0111\u1ea7u t\u01b0 do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/span>
\n2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f4ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p \u01b0u ti\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean l\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau.<\/span>
\n3. Doanh nghi\u1ec7p \u01b0u ti\u00ean c\u1ee7a n\u01b0\u1edbc \u0111\u00e3 k\u00fd th\u1ecfa thu\u1eadn c\u00f4ng nh\u1eadn l\u1eabn nhau v\u1ec1 doanh nghi\u1ec7p \u01b0u ti\u00ean v\u1edbi Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean theo th\u1ecfa thu\u1eadn \u0111\u00e3 k\u00fd.<\/span>
\n4. T\u1ea1m \u0111\u00ecnh ch\u1ec9, \u0111\u00ecnh ch\u1ec9 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean:<\/span>
\na) Doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p \u01b0u ti\u00ean b\u1ecb t\u1ea1m \u0111\u00ecnh ch\u1ec9 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m 01 (m\u1ed9t) trong c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, b, c v\u00e0 d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\nb) Doanh nghi\u1ec7p b\u1ecb \u0111\u00ecnh ch\u1ec9 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n– H\u1ebft th\u1eddi h\u1ea1n t\u1ea1m \u0111\u00ecnh ch\u1ec9 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y m\u00e0 doanh nghi\u1ec7p kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c c\u00e1c vi ph\u1ea1m;<\/span>
\n– Doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4ng th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn;<\/span>
\n– H\u1ebft th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p \u01b0u ti\u00ean m\u00e0 kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n.<\/span>
\n5. Th\u1eddi h\u1ea1n, th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn, gia h\u1ea1n, t\u1ea1m \u0111\u00ecnh ch\u1ec9, \u0111\u00ecnh ch\u1ec9, qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u01b0u ti\u00ean:<\/span>
\na) Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean l\u1ea7n \u0111\u1ea7u l\u00e0 3 n\u0103m;<\/span>
\nb) Th\u1eddi gian gia h\u1ea1n l\u00e0 t\u1eeb 3 n\u0103m \u0111\u1ebfn 5 n\u0103m;<\/span>
\nc) Th\u1eddi h\u1ea1n t\u1ea1m \u0111\u00ecnh ch\u1ec9 bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean l\u00e0 t\u1eeb 2 th\u00e1ng \u0111\u1ebfn 6 th\u00e1ng;<\/span>
\nd) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn, gia h\u1ea1n, t\u1ea1m \u0111\u00ecnh ch\u1ec9, \u0111\u00ecnh ch\u1ec9, qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u01b0u ti\u00ean.<\/span>
\n\u0110i\u1ec1u 8. Thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/strong>
\n1. Khi c\u00f3 thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00e3 n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (ghi tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p) trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin.<\/span>
\n\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng ch\u01b0a th\u00f4ng b\u00e1o th\u00f4ng tin v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 m\u1edf t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o b\u1ed5 sung, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013.<\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd khi c\u00f3 thay \u0111\u1ed5i, b\u1ed5 sung s\u1ed1 t\u00e0i kho\u1ea3n t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf t\u1ea1i t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3; \u0111\u1ec1 ngh\u1ecb ho\u00e0n s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba (tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh (ho\u1eb7c \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 chuy\u1ec3n c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd m\u1edbi ti\u1ebfp t\u1ee5c theo d\u00f5i) tr\u01b0\u1edbc khi thay \u0111\u1ed5i tr\u1ee5 s\u1edf v\u00e0 kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i tr\u1ee5 s\u1edf tr\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf chuy\u1ec3n \u0111\u1ebfn.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf thay \u0111\u1ed5i, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00e3 c\u1ea5p v\u00e0 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf m\u1edbi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c m\u1ed9t c\u1eeda li\u00ean th\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh th\u00ec th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i, b\u1ed5 sung \u0111\u0103ng k\u00fd thu\u1ebf theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u00f3.<\/span>
\n\u0110i\u1ec1u 9. H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/strong>
\n1. H\u1ed3 s\u01a1 khai thu\u1ebf bao g\u1ed3m t\u1edd khai thu\u1ebf theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf, t\u00ednh thu\u1ebf.<\/span>
\n2. T\u1edd khai thu\u1ebf ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u00ednh sau \u0111\u00e2y:<\/span>
\na) T\u00ean lo\u1ea1i, m\u00e3 hi\u1ec7u t\u1edd khai thu\u1ebf;<\/span>
\nb) K\u1ef3 t\u00ednh thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf;<\/span>
\nc) Th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 giao d\u1ecbch;<\/span>
\nd) C\u00e1c th\u00f4ng tin v\u1ec1 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span>
\n\u0111) Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai thu\u1ebf th\u00f4ng qua \u0111\u1ea1i l\u00fd thu\u1ebf th\u00ec ngo\u00e0i c\u00e1c th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b, c, d, \u0111 Kho\u1ea3n n\u00e0y, t\u1edd khai thu\u1ebf c\u00f3 c\u00e1c n\u1ed9i dung sau: T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 giao d\u1ecbch c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf; h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd; nh\u00e2n vi\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf; ch\u1eef k\u00fd nh\u00e2n vi\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf.<\/span>
\n3. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed, th\u1ee7 t\u1ee5c thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span>
\n\u0110i\u1ec1u 10. H\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/strong>
\n1. H\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf g\u1ed3m:<\/span>
\na) T\u1edd khai thu\u1ebf v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh;<\/span>
\nb) B\u1ea3n gi\u1ea3i tr\u00ecnh b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.<\/span>
\n2. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 34 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n\u0110i\u1ec1u 11. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/strong>
\n1. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (tr\u1eeb khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u) quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) Khai theo th\u00e1ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p khai theo qu\u00fd, khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n;<\/span>
\nb) Khai theo qu\u00fd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u00f3 t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 20 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng:<\/span>
\n– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, vi\u1ec7c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u00e1ng. Sau khi s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ee7 12 th\u00e1ng th\u00ec t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo c\u0103n c\u1ee9 theo m\u1ee9c doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng hay theo qu\u00fd;<\/span>
\n– Vi\u1ec7c khai theo qu\u00fd \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh theo chu k\u1ef3 3 n\u0103m d\u01b0\u01a1ng l\u1ecbch, chu k\u1ef3 khai theo qu\u00fd \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1ed5n \u0111\u1ecbnh t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ebfn h\u1ebft n\u0103m 2016;<\/span>
\n– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n khai thu\u1ebf theo qu\u00fd mu\u1ed1n th\u1ef1c hi\u1ec7n khai thu\u1ebf theo th\u00e1ng th\u00ec g\u1eedi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf bi\u1ebft. Vi\u1ec7c khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span>
\nc) Khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh (sau \u0111\u00e2y g\u1ecdi l\u00e0 kinh doanh ngo\u1ea1i t\u1ec9nh); tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c khai thu\u1ebf ph\u00e1t sinh nhi\u1ec1u l\u1ea7n trong m\u1ed9t th\u00e1ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng.<\/span>
\n2. H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/span>
\na) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng, qu\u00fd g\u1ed3m:<\/span>
\n– T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span>
\n– B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/span>
\n– B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/span>
\n– C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\nb) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span>
\n\u0110i\u1ec1u 12. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/strong>
\n1. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) Khai t\u1ea1m t\u00ednh theo qu\u00fd;<\/span>
\nb) Khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span>
\nc) Khai theo qu\u00fd \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p;<\/span>
\nd) Khai quy\u1ebft to\u00e1n n\u0103m ho\u1eb7c khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span>
\n2. H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span>
\na) H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh theo qu\u00fd l\u00e0 t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh theo qu\u00fd;<\/span>
\nb) H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan;<\/span>
\nc) H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo qu\u00fd l\u00e0 t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo qu\u00fd;<\/span>
\nd) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:<\/span>
\n– T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span>
\n– B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span>
\n– T\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf.<\/span>
\n\u0111) H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n\u0110i\u1ec1u 13. Khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/strong>
\n1. Khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo th\u00e1ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (tr\u1eeb khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u); \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua \u0111\u1ec3 xu\u1ea5t kh\u1ea9u nh\u01b0ng \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 trong n\u01b0\u1edbc th\u00ec khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span>
\n2. H\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t g\u1ed3m:<\/span>
\na) H\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00e1ng g\u1ed3m:<\/span>
\n– T\u1edd khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00e1ng;<\/span>
\n– B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/span>
\n– B\u1ea3ng k\u00ea thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3).<\/span>
\nb) H\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua \u0111\u1ec3 xu\u1ea5t kh\u1ea9u nh\u01b0ng \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 trong n\u01b0\u1edbc l\u00e0 t\u1edd khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n\u0110i\u1ec1u 14. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span><\/strong>
\n1. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y bao g\u1ed3m: Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span>
\n2. Vi\u1ec7c khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u1ed9t l\u1ea7n \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nhi\u1ec1u l\u1ea7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan th\u00ec vi\u1ec7c khai thu\u1ebf, t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo t\u1eebng l\u1ea7n th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n3. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u01b0ng sau \u0111\u00f3 c\u00f3 thay \u0111\u1ed5i v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i; th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan c\u00e1c l\u00f4 h\u00e0ng n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd l\u1ea1i t\u1edd khai h\u1ea3i quan m\u1edbi ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c thay \u0111\u1ed5i.<\/span>
\nH\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u theo l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan nh\u01b0ng sau \u0111\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng cho \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c m\u00e0 ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n t\u1ea1i \u0111\u1ecba b\u00e0n, l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng, ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span>
\n4. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u00e0 h\u1ed3 s\u01a1 h\u1ea3i quan.<\/span>
\n5. Vi\u1ec7c khai thu\u1ebf b\u1ed5 sung v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n\u0110i\u1ec1u 15. Khai thu\u1ebf t\u00e0i nguy\u00ean (tr\u1eeb d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean)<\/span><\/strong>
\n1. Khai thu\u1ebf t\u00e0i nguy\u00ean quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) Khai theo th\u00e1ng \u00e1p d\u1ee5ng v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai th\u00e1c t\u00e0i nguy\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y, tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n;<\/span>
\nb) Khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi thu mua t\u00e0i nguy\u00ean n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi khai th\u00e1c; t\u1ed5 ch\u1ee9c giao b\u00e1n t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean b\u1ecb b\u1eaft gi\u1eef, t\u1ecbch thu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u00e0i nguy\u00ean; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ph\u00e1t sinh nhi\u1ec1u h\u01a1n m\u1ed9t l\u1ea7n thu mua t\u00e0i nguy\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn khai thu\u1ebf theo th\u00e1ng;<\/span>
\nc) Khai quy\u1ebft to\u00e1n n\u0103m ho\u1eb7c \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p.<\/span>
\n2. H\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean:<\/span>
\na) H\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean theo th\u00e1ng ho\u1eb7c theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 t\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 b\u1ea3ng k\u00ea thu mua t\u00e0i nguy\u00ean;<\/span>
\nb) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan.<\/span>
\n\u0110i\u1ec1u 16. Khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/strong>
\n1. Khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) Khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (tr\u1eeb x\u0103ng, d\u1ea7u, m\u1ee1 nh\u1eddn nh\u1eadp kh\u1ea9u c\u1ee7a c\u00f4ng ty kinh doanh x\u0103ng d\u1ea7u \u0111\u1ea7u m\u1ed1i) h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span>
\nb) Khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng theo th\u00e1ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng s\u1ea3n xu\u1ea5t (ho\u1eb7c bao b\u00ec thu\u1ed9c lo\u1ea1i \u0111\u1ec3 \u0111\u00f3ng g\u00f3i s\u1eb5n h\u00e0ng h\u00f3a m\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m) b\u00e1n ra, trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, t\u1eb7ng, cho.<\/span>
\n2. H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng:<\/span>
\na) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u (tr\u1eeb x\u0103ng, d\u1ea7u, m\u1ee1 nh\u1eddn nh\u1eadp kh\u1ea9u c\u1ee7a c\u00f4ng ty kinh doanh x\u0103ng d\u1ea7u \u0111\u1ea7u m\u1ed1i) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t (ho\u1eb7c bao b\u00ec thu\u1ed9c lo\u1ea1i \u0111\u1ec3 \u0111\u00f3ng g\u00f3i s\u1eb5n h\u00e0ng h\u00f3a m\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m) b\u00e1n ra, trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, t\u1eb7ng cho v\u00e0 x\u0103ng d\u1ea7u c\u1ee7a c\u00e1c c\u00f4ng ty kinh doanh x\u0103ng d\u1ea7u \u0111\u1ea7u m\u1ed1i h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng l\u00e0 t\u1edd khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng. C\u00f4ng ty kinh doanh x\u0103ng d\u1ea7u \u0111\u1ea7u m\u1ed1i th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111\u1ed1i v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng x\u0103ng d\u1ea7u xu\u1ea5t, b\u00e1n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span>
\n\u0110i\u1ec1u 17. Khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/strong>
\n1. Khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n bao g\u1ed3m: Khai theo th\u00e1ng, khai theo qu\u00fd, khai theo n\u0103m v\u00e0 khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span>
\n2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u00e1ng, theo qu\u00fd, theo n\u0103m v\u00e0 khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span>
\nH\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan.<\/span>
\n3. Khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span>
\na) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp l\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan;<\/span>
\nb) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan c\u1ee7a c\u00e1 nh\u00e2n.<\/span>
\n4. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 h\u1ed3 s\u01a1 khai thu\u1ebf, h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span>
\n\u0110i\u1ec1u 18. Khai thu\u1ebf m\u00f4n b\u00e0i<\/span><\/strong>
\n1. Khai thu\u1ebf m\u00f4n b\u00e0i nh\u01b0 sau:<\/span>
\na) Khai thu\u1ebf m\u00f4n b\u00e0i m\u1ed9t l\u1ea7n khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi ra ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi th\u00e0nh l\u1eadp c\u01a1 s\u1edf kinh doanh nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec ph\u1ea3i khai thu\u1ebf m\u00f4n b\u00e0i trong th\u1eddi h\u1ea1n ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p;<\/span>
\nb) Khai thu\u1ebf m\u00f4n b\u00e0i theo n\u0103m trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p.<\/span>
\n2. H\u1ed3 s\u01a1 khai thu\u1ebf m\u00f4n b\u00e0i l\u00e0 t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i.<\/span>
\n\u0110i\u1ec1u 19. Khai thu\u1ebf, kho\u1ea3n thu thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u1ea5t \u0111ai<\/span><\/strong>
\n1. Khai c\u00e1c kho\u1ea3n thu t\u1eeb \u0111\u1ea5t quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) Khai theo n\u0103m \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span>
\n– Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p;<\/span>
\n– Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p;<\/span>
\n– Ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m.<\/span>
\nb) Khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span>
\n– Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/span>
\n– Ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 th\u1eddi gian thu\u00ea.<\/span>
\n2. H\u1ed3 s\u01a1 khai thu\u1ebf, c\u00e1c kho\u1ea3n thu thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u1ea5t \u0111ai:<\/span>
\na) H\u1ed3 s\u01a1 khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p l\u00e0 t\u1edd khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, t\u1edd khai t\u1ed5ng h\u1ee3p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nb) H\u1ed3 s\u01a1 khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p l\u00e0 t\u1edd khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p;<\/span>
\nc) H\u1ed3 s\u01a1 khai ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc bao g\u1ed3m:<\/span>
\n– T\u1edd khai ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc;<\/span>
\n– C\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n– T\u00e0i li\u1ec7u, gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c di\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc (n\u1ebfu c\u00f3);<\/span>
\n– T\u00e0i li\u1ec7u, gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/span>
\nd) H\u1ed3 s\u01a1 khai ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t bao g\u1ed3m:<\/span>
\n– T\u1edd khai ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/span>
\n– C\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n– T\u00e0i li\u1ec7u, gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc (n\u1ebfu c\u00f3);<\/span>
\n– T\u00e0i li\u1ec7u, gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/span>
\n\u0110i\u1ec1u 20. Khai ph\u00ed, l\u1ec7 ph\u00ed, c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/strong>
\n1. Khai ph\u00ed, l\u1ec7 ph\u00ed, c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) Khai theo th\u00e1ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y;<\/span>
\nb) Khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/span>
\nc) Khai quy\u1ebft to\u00e1n n\u0103m ho\u1eb7c khai quy\u1ebft to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y;<\/span>
\nd) Khai l\u1ec7 ph\u00ed h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n2. H\u1ed3 s\u01a1 khai ph\u00ed, l\u1ec7 ph\u00ed, c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 t\u1edd khai ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c t\u1edd khai quy\u1ebft to\u00e1n ph\u00ed, l\u1ec7 ph\u00ed, kho\u1ea3n thu thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan.<\/span>
\n\u0110i\u1ec1u 21. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i); khai thu\u1ebf li\u00ean quan h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf kh\u00e1c.<\/span><\/strong>
\n1. Khai thu\u1ebf c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 % t\u00ednh tr\u00ean doanh thu (ho\u1eb7c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n):<\/span>
\na) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i:<\/span>
\n– Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh. Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf ph\u00e1t sinh nhi\u1ec1u l\u1ea7n trong m\u1ed9t th\u00e1ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 chuy\u1ec3n sang khai thu\u1ebf theo th\u00e1ng, ho\u1eb7c theo qu\u00fd;<\/span>
\n– Khai quy\u1ebft to\u00e1n thu\u1ebf khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u.<\/span>
\nb) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i:<\/span>
\nKhai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y, khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\nc) H\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i:<\/span>
\n– H\u1ed3 s\u01a1 khai thu\u1ebf bao g\u1ed3m:<\/span>
\n+ T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n+ B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 v\u00e0 b\u1ea3n t\u00f3m t\u1eaft h\u1ee3p \u0111\u1ed3ng b\u1eb1ng ti\u1ebfng Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf k\u00ea khai (\u0111\u1ed1i v\u1edbi l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u).<\/span>
\n– H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf bao g\u1ed3m:<\/span>
\n+ T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n+ B\u1ea3ng k\u00ea c\u00e1c nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 tham gia th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u;<\/span>
\n+ B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf;<\/span>
\n+ B\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3).<\/span>
\n2. Khai thu\u1ebf li\u00ean quan h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf kh\u00e1c<\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, kinh doanh cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo (quy \u0111\u1ecbnh c\u1ee7a c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean th\u00ec khai, n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span>
\nB\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf. C\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c nh\u1eadn ph\u1ea1m vi, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 c\u01a1 quan m\u00ecnh \u0111\u00e3 k\u00fd k\u1ebft.<\/span>
\n\u0110i\u1ec1u 22. Khai thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi hoat \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4 (bao g\u1ed3m c\u1ea3 condensate), kh\u00ed thi\u00ean nhi\u00ean (bao g\u1ed3m c\u1ea3 kh\u00ed \u0111\u1ed3ng h\u00e0nh, kh\u00ed than); khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n<\/strong> nh\u01b0 sau:<\/span>
\n1. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean<\/span>
\na) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c v\u00e0 xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean nh\u01b0 sau:<\/span>
\n– Khai thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi d\u1ea7u th\u00f4 th\u1ef1c hi\u1ec7n theo t\u1eebng l\u1ea7n xu\u1ea5t b\u00e1n;<\/span>
\n– Khai thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi kh\u00ed thi\u00ean nhi\u00ean th\u1ef1c hi\u1ec7n theo th\u00e1ng;<\/span>
\n– Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi kh\u00ed thi\u00ean nhi\u00ean th\u1ef1c hi\u1ec7n theo th\u00e1ng ho\u1eb7c theo qu\u00fd;<\/span>
\n– Khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean theo n\u0103m ho\u1eb7c khi k\u1ebft th\u00fac, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng khai th\u00e1c d\u1ea7u kh\u00ed.<\/span>
\nb) H\u1ed3 s\u01a1 khai thu\u1ebf:<\/span>
\n– H\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean l\u00e0 t\u1edd khai thu\u1ebf t\u1ea1m t\u00ednh;<\/span>
\n– H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean l\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean, t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u1ea3ng k\u00ea, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\nc) B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh vi\u1ec7c khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean ph\u00f9 h\u1ee3p v\u1edbi giao d\u1ecbch, thanh to\u00e1n ti\u1ec1n d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean xu\u1ea5t b\u00e1n.<\/span>
\n2. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n:<\/span>
\na) Khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0o kho b\u1ea1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n (n\u01a1i c\u00f3 tuabin, \u0111\u1eadp th\u1ee7y \u0111i\u1ec7n v\u00e0 nh\u1eefng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ch\u1ee7 y\u1ebfu c\u1ee7a nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n). Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n n\u1eb1m chung tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng th\u00ec thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n n\u1ed9p ng\u00e2n s\u00e1ch c\u00e1c t\u1ec9nh th\u1ef1c hi\u1ec7n theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 m\u00e1y n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
\nb) Khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p: C\u00f4ng ty th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba b\u00e0n n\u01a1i c\u00f4ng ty th\u1ee7y \u0111i\u1ec7n \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p \u1edf n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00e1c t\u1ed5ng c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0111i\u1ec7n l\u1ef1c Vi\u1ec7t Nam ho\u1eb7c C\u00f4ng ty m\u1eb9 T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam (vi\u1ebft t\u1eaft l\u00e0 EVN) (bao g\u1ed3m c\u00e1c c\u00f4ng ty th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0 c\u00e1c nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n ph\u1ee5 thu\u1ed9c) \u0111\u00f3ng \u1edf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a EVN, c\u00e1c t\u1ed5ng c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n th\u00ec s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p \u1edf n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u01a1i c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n (n\u01a1i c\u00f3 tuabin, \u0111\u1eadp th\u1ee7y \u0111i\u1ec7n v\u00e0 nh\u1eefng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ch\u1ee7 y\u1ebfu c\u1ee7a nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n) n\u1eb1m chung tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng th\u00ec s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh c\u1ee7a nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n n\u1ed9p ng\u00e2n s\u00e1ch c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n theo t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 nh\u00e0 m\u00e1y n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng;<\/span>
\nc) Khai, n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean: C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd k\u00ea khai n\u1ed9p thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n \u0111\u01b0\u1ee3c ph\u00e2n chia cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c nhau th\u00ec c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf (ho\u1eb7c n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf) v\u00e0 sao g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu thu\u1ebf t\u00e0i nguy\u00ean, th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean cho ng\u00e2n s\u00e1ch c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng tr\u00ean c\u01a1 s\u1edf di\u1ec7n t\u00edch l\u00f2ng h\u1ed3 th\u1ee7y \u0111i\u1ec7n; kinh ph\u00ed \u0111\u1ec1n b\u00f9 gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, di d\u00e2n t\u00e1i \u0111\u1ecbnh c\u01b0; s\u1ed1 h\u1ed9 d\u00e2n ph\u1ea3i di chuy\u1ec3n t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i \u1edf l\u00f2ng h\u1ed3;<\/span>
\nd) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngu\u1ed3n thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf t\u00e0i nguy\u00ean quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b, c Kho\u1ea3n n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n b\u1eaft \u0111\u1ea7u \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 106\/2010\/N\u0110-CP ng\u00e0y 28 th\u00e1ng 10 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c khai thu\u1ebf, n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n.<\/span>
\n\u0110i\u1ec1u 23. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf.<\/span><\/strong>
\n1. Khai thu\u1ebf theo n\u0103m \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng xuy\u00ean c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/span>
\n2. C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n c\u00f3 m\u1ee9c doanh thu thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u00f3 thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span>
\nC\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng khai danh s\u00e1ch h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n v\u00e0 c\u00f4ng khai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span>
\nB\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh vi\u1ec7c c\u00f4ng b\u1ed1 c\u00f4ng khai m\u1ee9c thu\u1ebf c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u n\u00e0y.<\/span>
\n\u0110i\u1ec1u 24. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/strong>
\n1. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 32, 33 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c Kho\u1ea3n 9, 10 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span>
\n3. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t<\/span>
\n4. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u00e1c kho\u1ea3n thu thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u1ea5t \u0111ai:<\/span>
\na) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai l\u1ea7n \u0111\u1ea7u: Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n thu c\u1ee5 th\u1ec3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, Ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung: Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m thay \u0111\u1ed5i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai b\u1ed5 sung trong th\u1eddi h\u1ea1n 30 (ba m\u01b0\u01a1i) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh s\u1ef1 thay \u0111\u1ed5i;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p khai t\u1ed5ng h\u1ee3p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 ng\u00e0y 31 th\u00e1ng 3 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo n\u0103m t\u00ednh thu\u1ebf.<\/span>
\n5. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span>
\n\u0110i\u1ec1u 25. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/strong>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, h\u1ed3 s\u01a1 khai ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 2, 3, 4 v\u00e0 5 \u0110i\u1ec1u n\u00e0y.<\/span>
\n2. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p; h\u1ed3 s\u01a1 khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p; h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1; h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i t\u1ec9nh v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i ph\u00e1t sinh c\u00e1c lo\u1ea1i thu\u1ebf n\u00e0y.<\/span>
\n3. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh \u1edf c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u1edbi n\u01a1i c\u01a1 s\u1edf c\u00f3 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp (C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf) n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean, n\u01a1i chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u00e0y nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf (C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf) n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span>
\nRi\u00eang \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n4. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh l\u00e0 n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n5. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n6. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u00ec \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u00f3.<\/span>
\n\u0110i\u1ec1u 26. \u0110\u1ecba \u0111i\u1ec3m v\u00e0 h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf<\/span><\/strong>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/span>
\na) Th\u00f4ng qua t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nb) T\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/span>
\nc) T\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nd) Th\u00f4ng qua t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ee7y nhi\u1ec7m thu thu\u1ebf.<\/span>
\n2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n chuy\u00ean thu t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 t\u1eadp trung c\u00e1c ngu\u1ed3n thu v\u1ec1 thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 kho\u1ea3n thu ng\u00e2n s\u00e1ch), tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc. Cu\u1ed1i ng\u00e0y l\u00e0m vi\u1ec7c, ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf t\u00e0i kho\u1ea3n chuy\u00ean thu t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i chuy\u1ec3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\nB\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n chuy\u00ean thu c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, k\u1ebf to\u00e1n ti\u1ec1n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 vi\u1ec7c chuy\u1ec3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n3. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ee7y nhi\u1ec7m thu thu\u1ebf (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf) c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed1 tr\u00ed \u0111\u1ecba \u0111i\u1ec3m, ph\u01b0\u01a1ng ti\u1ec7n, c\u00f4ng ch\u1ee9c, nh\u00e2n vi\u00ean thu ti\u1ec1n thu\u1ebf b\u1ea3o \u0111\u1ea3m thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t k\u1ecbp th\u1eddi v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n4. C\u01a1 quan, t\u1ed5 ch\u1ee9c khi nh\u1eadn ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ho\u1eb7c kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf ph\u1ea3i c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee9ng t\u1eeb thu ti\u1ec1n thu\u1ebf.<\/span>
\n5. Tr\u01b0\u1eddng h\u1ee3p thu thu\u1ebf b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i v\u00f9ng s\u00e2u, v\u00f9ng xa, h\u1ea3i \u0111\u1ea3o, v\u00f9ng \u0111i l\u1ea1i kh\u00f3 kh\u0103n, th\u1eddi h\u1ea1n chuy\u1ec3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/span>
\n6. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng chuy\u1ec3n s\u1ed1 ti\u1ec1n \u0111\u00e3 thu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m h\u1ebft h\u1ea1n chuy\u1ec3n ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n\u0110i\u1ec1u 27. Thanh to\u00e1n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/strong>
\nTh\u1ee9 t\u1ef1 thanh to\u00e1n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1 Kho\u1ea3n 12 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng th\u1ee9 t\u1ef1 thanh to\u00e1n c\u00f3 nhi\u1ec1u kho\u1ea3n ph\u00e1t sinh c\u00f3 th\u1eddi gian kh\u00e1c nhau th\u00ec th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh kho\u1ea3n thu, kho\u1ea3n n\u00e0o ph\u00e1t sinh tr\u01b0\u1edbc \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u01b0\u1edbc.<\/span>
\nB\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1ee9 t\u1ef1 thanh to\u00e1n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span>
\n\u0110i\u1ec1u 28. X\u00e1c \u0111\u1ecbnh ng\u00e0y \u0111\u00e3 n\u1ed9p thu\u1ebf.<\/span><\/strong>
\n1. \u0110\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n m\u1eb7t, chuy\u1ec3n kho\u1ea3n cho c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf: Ng\u00e0y n\u1ed9p ti\u1ec1n thu\u1ebf l\u00e0 ng\u00e0y c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf x\u00e1c nh\u1eadn tr\u00ean ch\u1ee9ng t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf.<\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf qua h\u00ecnh th\u1ee9c giao d\u1ecbch \u0111i\u1ec7n t\u1eed: Ng\u00e0y n\u1ed9p ti\u1ec1n thu\u1ebf l\u00e0 ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch tr\u00edch t\u00e0i kho\u1ea3n c\u1ee7a m\u00ecnh t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u1ec3 n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng thanh to\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (CoreBanking) x\u00e1c nh\u1eadn giao d\u1ecbch n\u1ed9p thu\u1ebf \u0111\u00e3 th\u00e0nh c\u00f4ng.<\/span>
\n\u0110i\u1ec1u 29. X\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba.<\/span><\/strong>
\n1. Ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c coi l\u00e0 n\u1ed9p th\u1eeba khi:<\/span>
\na) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf trong th\u1eddi h\u1ea1n m\u01b0\u1eddi n\u0103m t\u00ednh t\u1eeb ng\u00e0y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 111 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nb) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span>
\n2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i quy\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo c\u00e1c c\u00e1ch sau:<\/span>
\na) B\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3;<\/span>
\nb) Tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\nc) Ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c ho\u1eb7c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.<\/span>
\n3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd gi\u1ea3i quy\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n4. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c b\u00f9 tr\u1eeb, th\u1ee9 t\u1ef1 thanh to\u00e1n b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n5. T\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu, kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, tr\u1ea3 cho c\u00e1 nh\u00e2n n\u1ed9p th\u1eeba khi quy\u1ebft to\u00e1n thu\u1ebf. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n Kho\u1ea3n n\u00e0y.<\/span>
\n\u0110i\u1ec1u 30. N\u1ed9p thu\u1ebf trong th\u1eddi gian gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n<\/span><\/strong>
\n1. Trong th\u1eddi gian gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 s\u1ed1 thu\u1ebf do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh ho\u1eb7c \u1ea5n \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3 v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m \u0111\u00ecnh ch\u1ec9 th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh t\u00ednh thu\u1ebf, quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf x\u00e1c \u0111\u1ecbnh theo k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo c\u1ee7a lo\u1ea1i thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00f3 ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba v\u00e0 ti\u1ec1n l\u00e3i t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba.<\/span>
\na) Th\u1eddi gian t\u00ednh tr\u1ea3 l\u00e3i \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n \u0111\u1ebfn ng\u00e0y c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf;<\/span>
\nb) L\u00e3i su\u1ea5t \u0111\u1ec3 t\u00ednh ti\u1ec1n l\u00e3i l\u00e0 l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 31. Gia h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/strong>
\n1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n:<\/span>
\nVi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) B\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh do g\u1eb7p thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd;<\/span>
\nThi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t l\u00e0 nh\u1eefng t\u1ed5n th\u1ea5t v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u00ednh \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n nh\u01b0: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, nh\u00e0 x\u01b0\u1edfng, tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, ti\u1ec1n, c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ti\u1ec1n.<\/span>
\nb) Ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng do di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh;<\/span>
\nc) Ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ghi trong d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span>
\nd) Kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n trong tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t, d\u1ef1 tr\u1eef d\u00e0i h\u01a1n 275 ng\u00e0y; c\u00e1c tr\u01b0\u1eddng h\u1ee3p g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c.<\/span>
\n2. S\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c gia h\u1ea1n:<\/span>
\na) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 tr\u1ecb gi\u00e1 v\u1eadt ch\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i tr\u1eeb ph\u1ea7n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng do c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nb) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eaft \u0111\u1ea7u ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 chi ph\u00ed th\u1ef1c hi\u1ec7n di d\u1eddi v\u00e0 thi\u1ec7t h\u1ea1i do ph\u1ea3i di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh g\u00e2y ra;<\/span>
\nc) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n. S\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n;<\/span>
\nd) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c.<\/span>
\n3. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf:<\/span>
\na) Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 02 (hai) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\nb) Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m b, c, d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n4. Th\u1ea9m quy\u1ec1n gia h\u1ea1n n\u1ed9p thu\u1ebf:<\/span>
\na) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0103n c\u1ee9 h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p, th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b, c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\nb) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p, th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b, c Kho\u1ea3n 1 v\u00e0 tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t, d\u1ef1 tr\u1eef d\u00e0i h\u01a1n 275 ng\u00e0y quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\nc) Vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh, trong \u0111\u00f3:<\/span>
\n– Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed7 tr\u1ee3 th\u1ecb tr\u01b0\u1eddng, th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n chung cho s\u1ea3n xu\u1ea5t kinh doanh;<\/span>
\n– Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n5. Quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u0103ng c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 32. X\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, t\u1ec9\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t<\/span><\/strong>
\n1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t:<\/span>
\na) Doanh nghi\u1ec7p b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00e1 s\u1ea3n m\u00e0 kh\u00f4ng c\u00f2n t\u00e0i s\u1ea3n \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t;<\/span>
\nb) C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt coi l\u00e0 \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 m\u00e0 kh\u00f4ng c\u00f2n t\u00e0i s\u1ea3n \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t;<\/span>
\nc) C\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n– Kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 qu\u00e1 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf;<\/span>
\n– C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng t\u1ea5t c\u1ea3 c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.<\/span>
\n2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00f3a n\u1ee3 n\u00eau t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y khi xem x\u00e9t x\u00f3a n\u1ee3 g\u1ed1c th\u00ec c\u0169ng \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c x\u00f3a kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ee7a kho\u1ea3n n\u1ee3 g\u1ed1c \u0111\u00f3.<\/span>
\n3. Ph\u1ea1m vi ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3<\/span>
\nC\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00f3a bao g\u1ed3m ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\nRi\u00eang vi\u1ec7c x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt \u0111\u1ea5t \u0111ai v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt \u0111\u1ea5t \u0111ai.<\/span>
\n4. B\u00e1o c\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 x\u00f3a h\u00e0ng n\u0103m<\/span>
\na) Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng t\u1ed5ng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a h\u00e0ng n\u0103m theo th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 22 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh khi b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a t\u1ec9nh, th\u00e0nh ph\u1ed1;<\/span>
\nb) B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c x\u00f3a h\u00e0ng n\u0103m theo th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 22 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nc) B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b Kho\u1ea3n n\u00e0y \u0111\u1ec3 Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i ph\u00ea chu\u1ea9n quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n5. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gi\u1ea3i quy\u1ebft x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.<\/span>
\n\u0110i\u1ec1u 33. \u1ea4n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf<\/span><\/strong>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\na) Kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nb) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh;<\/span>
\nc) Kh\u00f4ng b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c \u0111\u00e3 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, ch\u00ednh x\u00e1c c\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span>
\nd) Kh\u00f4ng xu\u1ea5t tr\u00ecnh t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf khi \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\n\u0111) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf, c\u00f3 c\u0103n c\u1ee9 ch\u1ee9ng minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ch\u00ednh x\u00e1c, trung th\u1ef1c d\u1eabn \u0111\u1ebfn kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span>
\ne) C\u00f3 d\u1ea5u hi\u1ec7u b\u1ecf tr\u1ed1n ho\u1eb7c ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n \u0111\u1ec3 kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf;<\/span>
\ng) \u0110\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0ng kh\u00f4ng t\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n2. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng kinh doanh qua ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n c\u00f3 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c k\u00ea khai, t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf th\u00ec c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ef7 l\u1ec7 thu nh\u1eadp t\u00ednh tr\u00ean doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01a1 quan h\u1ea3i quan \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\na) Khai thu\u1ebf d\u1ef1a v\u00e0o c\u00e1c t\u00e0i li\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 khai thu\u1ebf, t\u00ednh thu\u1ebf; kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf;<\/span>
\nb) T\u1eeb ch\u1ed1i ho\u1eb7c tr\u00ec ho\u00e3n, k\u00e9o d\u00e0i qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p; kh\u00f4ng ch\u1ee9ng minh ho\u1eb7c qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\nc) C\u01a1 quan h\u1ea3i quan c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf ch\u1ee9ng minh vi\u1ec7c khai b\u00e1o tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u00fang v\u1edbi tr\u1ecb gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf;<\/span>
\nd) Ng\u01b0\u1eddi khai thu\u1ebf kh\u00f4ng t\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span>
\n\u0111) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan kh\u00e1c ph\u00e1t hi\u1ec7n vi\u1ec7c k\u00ea khai, t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nT\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan; C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1; Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/span>
\n\u0110i\u1ec1u 34. \u1ea4n \u0111\u1ecbnh t\u1eebng y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/strong>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb \u1ea5n \u0111\u1ecbnh t\u1eebng y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n1. Qua ki\u1ec3m tra h\u1ed3 s\u01a1 khai thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai ch\u01b0a \u0111\u1ee7 ho\u1eb7c ch\u01b0a \u0111\u00fang c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u00e3 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng khai b\u1ed5 sung theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. Qua ki\u1ec3m tra s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 c\u01a1 s\u1edf ch\u1ee9ng minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ea1ch to\u00e1n kh\u00f4ng \u0111\u00fang, kh\u00f4ng trung th\u1ef1c c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n3. H\u1ea1ch to\u00e1n gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang v\u1edbi gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n l\u00e0m gi\u1ea3m doanh thu t\u00ednh thu\u1ebf ho\u1eb7c h\u1ea1ch to\u00e1n gi\u00e1 mua h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng theo gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n ph\u00f9 h\u1ee3p th\u1ecb tr\u01b0\u1eddng l\u00e0m t\u0103ng chi ph\u00ed, t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng gi\u1ea3i tr\u00ecnh ho\u1eb7c kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh trung th\u1ef1c, ch\u00ednh x\u00e1c v\u1ec1 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf, m\u00e3 s\u1ed1, m\u1ee9c thu\u1ebf su\u1ea5t ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n5. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ho\u1eb7c c\u00f3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf nh\u01b0ng kh\u00f4ng t\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n\u0110i\u1ec1u 35. C\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/span><\/strong>
\nC\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 34 v\u00e0 35 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u0103n c\u1ee9 v\u00e0o m\u1ed9t trong c\u00e1c th\u00f4ng tin sau:<\/span>
\n1. C\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf thu th\u1eadp t\u1eeb:<\/span>
\na) H\u1ed3 s\u01a1 khai thu\u1ebf, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p c\u1ee7a c\u00e1c k\u1ef3, l\u1ea7n khai thu\u1ebf tr\u01b0\u1edbc;<\/span>
\nb) Th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch kinh t\u1ebf gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan;<\/span>
\nc) Th\u00f4ng tin c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p;<\/span>
\nd) Th\u00f4ng tin kh\u00e1c do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf thu th\u1eadp \u0111\u01b0\u1ee3c.<\/span>
\n2. C\u00e1c th\u00f4ng tin v\u1ec1:<\/span>
\na) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kinh doanh c\u00f9ng m\u1eb7t h\u00e0ng, ng\u00e0nh ngh\u1ec1, c\u00f9ng quy m\u00f4 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00f4ng c\u00f3 th\u00f4ng tin v\u1ec1 m\u1eb7t h\u00e0ng, ng\u00e0nh ngh\u1ec1, quy m\u00f4 kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec l\u1ea5y th\u00f4ng tin v\u1ec1 m\u1eb7t h\u00e0ng, ng\u00e0nh ngh\u1ec1, quy m\u00f4 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c;<\/span>
\nb) S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p b\u00ecnh qu\u00e2n c\u1ee7a m\u1ed9t s\u1ed1 c\u01a1 s\u1edf kinh doanh c\u00f9ng ng\u00e0nh ngh\u1ec1, c\u00f9ng m\u1eb7t h\u00e0ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00f4ng c\u00f3 th\u00f4ng tin v\u1ec1 m\u1ed9t s\u1ed1 c\u01a1 s\u1edf kinh doanh c\u00f9ng ng\u00e0nh ngh\u1ec1, c\u00f9ng m\u1eb7t h\u00e0ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec l\u1ea5y s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p b\u00ecnh qu\u00e2n c\u1ee7a m\u1ed9t s\u1ed1 c\u01a1 s\u1edf kinh doanh c\u00f9ng ng\u00e0nh ngh\u1ec1, m\u1eb7t h\u00e0ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c.<\/span>
\n3. T\u00e0i li\u1ec7u, k\u1ebft qu\u1ea3 ki\u1ec3m tra, thanh tra c\u00f2n hi\u1ec7u l\u1ef1c.<\/span>
\n\u0110i\u1ec1u 36. Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA)<\/span><\/strong>
\n1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng APA<\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u1ee7a lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 11 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (so thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t), c\u00f3 giao d\u1ecbch kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span>
\n2. APA \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 khai thu\u1ebf n\u0103m c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Th\u1ecfa thu\u1eadn APA bao g\u1ed3m c\u00e1c n\u1ed9i dung c\u01a1 b\u1ea3n sau \u0111\u00e2y:<\/span>
\na) T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft tham gia trong APA;<\/span>
\nb) M\u00f4 t\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi APA;<\/span>
\nc) Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh, t\u00ednh to\u00e1n c\u00e1c s\u1ed1 li\u1ec7u v\u1ec1 m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 t\u1ef7 su\u1ea5t sinh l\u1eddi l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng APA;<\/span>
\nd) C\u00e1c gi\u1ea3 \u0111\u1ecbnh quan tr\u1ecdng c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu, t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n APA (bao g\u1ed3m c\u1ea3 c\u00e1c n\u1ed9i dung ph\u00e2n t\u00edch, d\u1ef1 b\u00e1o);<\/span>
\n\u0111) C\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\ne) C\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m, ngh\u0129a v\u1ee5 c\u1ee7a c\u01a1 quan thu\u1ebf (bao g\u1ed3m c\u1ea3 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng gi\u1eefa c\u00e1c c\u01a1 quan thu\u1ebf c\u00f3 li\u00ean quan khi c\u1ea7n thi\u1ebft);<\/span>
\ng) Quy \u0111\u1ecbnh v\u1ec1 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng;<\/span>
\nh) C\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u00f3 li\u00ean quan \u0111\u1ebfn cam k\u1ebft APA;<\/span>
\ni) C\u00e1c ph\u1ee5 l\u1ee5c (n\u1ebfu c\u00f3).<\/span>
\n3. T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfp nh\u1eadn \u0111\u1ec1 ngh\u1ecb k\u00fd k\u1ebft APA, trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i c\u00f3 li\u00ean quan; t\u1ed5 ch\u1ee9c gi\u00e1m s\u00e1t th\u1ef1c hi\u1ec7n APA.<\/span>
\n4. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c \u00e1p d\u1ee5ng APA trong qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ea duy\u1ec7t v\u00e0 giao T\u1ed5ng c\u1ee5c Thu\u1ebf k\u00fd k\u1ebft APA.<\/span>
\n5. APA \u0111\u00e3 k\u00fd c\u00f3 hi\u1ec7u l\u1ef1c trong th\u1eddi gian t\u1ed1i \u0111a 05 n\u0103m v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng qu\u00e1 05 n\u0103m ti\u1ebfp theo. Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u hi\u1ec7u l\u1ef1c kh\u00f4ng tr\u01b0\u1edbc ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p \u0111\u01a1n xin \u00e1p d\u1ee5ng APA.<\/span>
\n6. APA c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c d\u1eebng \u0111\u00e0m ph\u00e1n ho\u1eb7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c t\u1ea1i b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o tr\u01b0\u1edbc khi h\u1ebft hi\u1ec7u l\u1ef1c ch\u00ednh th\u1ee9c theo y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do kh\u00e1ch quan kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n APA ho\u1eb7c c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung APA \u0111\u00e3 k\u00fd, ho\u1eb7c k\u00fd k\u1ebft APA m\u1edbi, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n ho\u1eb7c b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u, ho\u1eb7c l\u1eadp h\u1ed3 s\u01a1 theo c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u1ec3 ch\u1ea5m d\u1ee9t ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung APA \u0111\u00e3 k\u00fd, ho\u1eb7c k\u00fd k\u1ebft APA m\u1edbi.<\/span>
\nKhi APA b\u1ecb d\u1eebng \u0111\u00e0m ph\u00e1n ho\u1eb7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y th\u00ec c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng l\u00e0m ch\u1ee9ng c\u1ee9 hay ch\u1ee9ng t\u1eeb \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c m\u1ee5c \u0111\u00edch ki\u1ec3m tra, thanh tra hay \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 37. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf ho\u1eb7c \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/span><\/strong>
\n1. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf ho\u1eb7c \u1ea5n \u0111\u1ecbnh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\na) \u0110\u1ed1i v\u1edbi thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p; thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p; ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf (ho\u1eb7c th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n) c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span>
\nb) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh;<\/span>
\nc) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf k\u00fd quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf;<\/span>
\nd) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf theo bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf k\u00fd quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh t\u1eeb 500.000.000 (n\u0103m tr\u0103m tri\u1ec7u) \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a l\u00e0 30 (ba m\u01b0\u01a1i) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 38. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span><\/strong>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf 275 ng\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\na) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam;<\/span>
\nb) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong th\u1eddi gian \u00edt nh\u1ea5t hai n\u0103m li\u00ean t\u1ee5c t\u00ednh \u0111\u1ebfn ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan cho l\u00f4 h\u00e0ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u;<\/span>
\nTrong th\u1eddi gian 02 (hai) n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan cho l\u00f4 h\u00e0ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi; kh\u00f4ng b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i;<\/span>
\nc) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ee3 ti\u1ec1n thu\u1ebf qu\u00e1 h\u1ea1n, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan;<\/span>
\nd) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 l\u0129nh v\u1ef1c k\u1ebf to\u00e1n trong 2 n\u0103m li\u00ean t\u1ee5c t\u00ednh t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan tr\u1edf v\u1ec1 tr\u01b0\u1edbc;<\/span>
\n\u0111) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n thanh to\u00e1n h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u, doanh nghi\u1ec7p nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m b, c, d, \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9, c\u00f4ng ty th\u00e0nh vi\u00ean nh\u1eadp kh\u1ea9u, cung \u1ee9ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u cho c\u00e1c c\u00f4ng ty con, c\u00f4ng ty th\u00e0nh vi\u00ean kh\u00e1c \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u th\u00ec ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m b, c, d, \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n\u0110i\u1ec1u 39. N\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3<\/span><\/strong>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf n\u1ee3 trong m\u1ed9t l\u1ea7n th\u00ec \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a th\u1eddi h\u1ea1n c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf n\u1ebfu c\u00f3 b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n v\u00e0 cam k\u1ebft ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n cam k\u1ebft chia \u0111\u1ec1u s\u1ed1 ti\u1ec1n n\u1ee3 \u0111\u1ec3 n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf theo th\u00e1ng.<\/span>
\nRi\u00eang h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a l\u00f4 h\u00e0ng \u0111ang l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u01b0\u1edbc khi th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng ho\u1eb7c ph\u1ea3i c\u00f3 b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span>
\n2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3.<\/span>
\na) Trong th\u1eddi gian n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05% tr\u00ean ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p;<\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u00e3 cam k\u1ebft.<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m cam k\u1ebft v\u1ec1 ti\u1ebfn \u0111\u1ed9 n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p, t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, bao g\u1ed3m ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05% tr\u00ean ng\u00e0y \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,07% tr\u00ean ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m vi ph\u1ea1m cam k\u1ebft v\u1ec1 ti\u1ebfn \u0111\u1ed9 n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3.<\/span>
\n3. Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf:<\/span>
\na) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i quy\u1ebft \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nb) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan h\u1ea3i quan gi\u1ea3i quy\u1ebft \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n4. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 v\u00e0 tr\u00ecnh t\u1ef1 gi\u1ea3i quy\u1ebft n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span>
\n\u0110i\u1ec1u 40. Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t c\u1ea3nh<\/span><\/strong>
\n1. Ng\u01b0\u1eddi Vi\u1ec7t Nam xu\u1ea5t c\u1ea3nh \u0111\u1ec3 \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh t\u1eeb Vi\u1ec7t Nam ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span>
\n2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf b\u1eb1ng v\u0103n b\u1ea3n khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 y\u00eau c\u1ea7u.<\/span>
\n3. C\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh c\u00f3 tr\u00e1ch nhi\u1ec7m d\u1eebng vi\u1ec7c xu\u1ea5t c\u1ea3nh c\u1ee7a c\u00e1 nh\u00e2n khi c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c th\u00f4ng tin \u0111i\u1ec7n t\u1eed t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi d\u1ef1 ki\u1ebfn xu\u1ea5t c\u1ea3nh ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.<\/span>
\n\u0110i\u1ec1u 41. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span><\/strong>
\n1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf:<\/span>
\na) Ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/span>
\nb) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u nh\u01b0ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf k\u1ebf ti\u1ebfp v\u1eabn x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u;<\/span>
\nc) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf trong th\u1eddi h\u1ea1n 02 n\u0103m, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf;<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf trong th\u1eddi h\u1ea1n 02 n\u0103m, n\u1ebfu trong l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ea7u ti\u00ean t\u00ednh t\u1eeb sau th\u1eddi \u0111i\u1ec3m b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf, c\u01a1 quan thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 33 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, ho\u1eb7c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 108 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Kho\u1ea3n 34 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u00ec nh\u1eefng l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ti\u1ebfp theo, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n nh\u1eefng l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ti\u1ebfp theo, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi khai sai \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 33, Kho\u1ea3n 34 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, \u0110i\u1ec1u 108 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u00ec h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf sau theo \u0111\u00fang th\u1eddi h\u1ea1n 02 n\u0103m, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf.<\/span>
\nd) H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 trong b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh tr\u1eeb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span>
\n\u0111) Doanh nghi\u1ec7p s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng; giao, b\u00e1n, kho\u00e1n, cho thu\u00ea doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc;<\/span>
\ne) H\u1ebft th\u1eddi h\u1ea1n theo th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng gi\u1ea3i tr\u00ecnh, b\u1ed5 sung h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ho\u1eb7c c\u00f3 gi\u1ea3i tr\u00ecnh, b\u1ed5 sung nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ph\u1ea7n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh;<\/span>
\ng) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan h\u1ea3i quan ho\u00e0n thu\u1ebf;<\/span>
\nh) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo gi\u1ea5y ph\u00e9p, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c quy \u0111\u1ecbnh qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ki\u1ec3m d\u1ecbch, v\u1ec7 sinh an to\u00e0n th\u1ef1c ph\u1ea9m, ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a;<\/span>
\ni) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n3. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span>
\na) Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m 2, 4 Kho\u1ea3n 18 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y;<\/span>
\nTr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau, kho\u1ea3ng th\u1eddi gian k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh, b\u1ed5 sung \u0111\u1ebfn ng\u00e0y c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u00ednh trong th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span>
\nb) Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn n\u1ed9p th\u1eeba c\u1ee7a c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba; h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nTh\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ch\u1eadm do l\u1ed7i c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n l\u00e3i t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf b\u1ecb ho\u00e0n ch\u1eadm v\u00e0 th\u1eddi gian ch\u1eadm ho\u00e0n thu\u1ebf; l\u00e3i su\u1ea5t \u0111\u1ec3 t\u00ednh l\u00e3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b Kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Ngu\u1ed3n tr\u1ea3 ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb Qu\u1ef9 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n4. Th\u1eddi h\u1ea1n ki\u1ec3m tra sau ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 3 Kho\u1ea3n 18 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf:<\/span>
\na) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau ho\u00e0n thu\u1ebf trong th\u1eddi h\u1ea1n 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n– C\u01a1 s\u1edf kinh doanh k\u00ea khai l\u1ed7 hai n\u0103m li\u00ean t\u1ee5c li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c c\u00f3 s\u1ed1 l\u1ed7 v\u01b0\u1ee3t qu\u00e1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u00ednh \u0111\u1ebfn n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf. S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; tr\u01b0\u1eddng h\u1ee3p c\u00f3 bi\u00ean b\u1ea3n k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra;<\/span>
\n– C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n; kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh ng\u00e0nh ngh\u1ec1 t\u1ed5ng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 th\u00ec \u00e1p d\u1ee5ng ki\u1ec3m tra sau ho\u00e0n trong th\u1eddi h\u1ea1n 01 (m\u1ed9t) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/span>
\n– C\u01a1 s\u1edf kinh doanh thay \u0111\u1ed5i tr\u1ee5 s\u1edf t\u1eeb hai l\u1ea7n tr\u1edf l\u00ean trong v\u00f2ng m\u01b0\u1eddi hai th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf tr\u1edf v\u1ec1 tr\u01b0\u1edbc;<\/span>
\n– C\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ef1 thay \u0111\u1ed5i b\u1ea5t th\u01b0\u1eddng gi\u1eefa doanh thu t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n trong giai \u0111o\u1ea1n m\u01b0\u1eddi hai th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf tr\u1edf v\u1ec1 tr\u01b0\u1edbc.<\/span>
\nb) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y, vi\u1ec7c ki\u1ec3m tra sau ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 42. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m<\/span><\/strong>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, x\u00e9t mi\u1ec5n, gi\u1ea3m trong h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c h\u1ed3 s\u01a1 mi\u1ec5n, x\u00e9t mi\u1ec5n, gi\u1ea3m thu\u1ebf g\u1eedi cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf x\u00e1c \u0111\u1ecbnh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh ho\u1eb7c th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) Mi\u1ec5n, gi\u1ea3m thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c mi\u1ec5n, gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y;<\/span>
\nTr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 \u0111\u1ecba ch\u00ednh k\u00e8m theo gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p. C\u01a1 quan thu\u1ebf kh\u00f4ng ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf m\u00e0 x\u00e1c \u0111\u1ecbnh r\u00f5 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m tr\u00ean t\u1edd th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span>
\nb) Mi\u1ec5n thu\u1ebf cho h\u1ed9 gia \u0111\u00ecnh kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf;<\/span>
\nc) Mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m r\u1eebng t\u1ef1 nhi\u00ean do d\u00e2n c\u01b0 tr\u00ean \u0111\u1ecba b\u00e0n x\u00e3 c\u00f3 r\u1eebng \u0111\u01b0\u1ee3c ph\u00e9p khai th\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf t\u00e0i nguy\u00ean;<\/span>
\nd) C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n x\u00e9t mi\u1ec5n, gi\u1ea3m thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/span>
\n\u0111) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 43. Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/strong>
\n1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span>
\na) X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ea7n thu th\u1eadp t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, t\u1eeb b\u00ean th\u1ee9 ba v\u00e0 t\u1eeb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u1edf n\u01b0\u1edbc ngo\u00e0i; chu\u1ea9n h\u00f3a m\u1eabu bi\u1ec3u thu th\u1eadp th\u00f4ng tin, th\u1ed1ng nh\u1ea5t m\u1eabu bi\u1ec3u v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p th\u00f4ng tin ho\u1eb7c thu th\u1eadp th\u00f4ng tin theo \u0111\u1ecbnh d\u1ea1ng s\u1eb5n c\u00f3 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p th\u00f4ng tin v\u00e0 th\u00f4ng tin cung c\u1ea5p cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u1edf n\u01b0\u1edbc ngo\u00e0i theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/span>
\nb) X\u00e2y d\u1ef1ng, ph\u00e1t tri\u1ec3n h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb truy\u1ec1n tin \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u thu th\u1eadp, x\u1eed l\u00fd, l\u01b0u tr\u1eef, truy\u1ec1n t\u1ea3i, khai th\u00e1c s\u1eed d\u1ee5ng, ki\u1ec3m so\u00e1t th\u00f4ng tin trong c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span>
\na) X\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf s\u1eed d\u1ee5ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nb) X\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf cung c\u1ea5p th\u00f4ng tin cho c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, c\u01a1 ch\u1ebf cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u1edf n\u01b0\u1edbc ngo\u00e0i theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/span>
\nc) Qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 b\u1ea3o \u0111\u1ea3m duy tr\u00ec h\u1ec7 th\u1ed1ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 44. Tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc<\/span><\/strong>
\nC\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 sau:<\/span>
\n1. C\u01a1 quan c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, c\u01a1 quan c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 n\u1ed9i dung gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd kinh doanh, quy\u1ebft \u0111\u1ecbnh s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 07 (b\u1ea3y) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn thay \u0111\u1ed5i \u0111\u0103ng k\u00fd kinh doanh, c\u00e1c quy\u1ebft \u0111\u1ecbnh s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p, \u0111\u00e3 ho\u00e0n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n3. C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 nh\u00e0, \u0111\u1ea5t c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin thay \u0111\u1ed5i v\u1ec1 hi\u1ec7n tr\u1ea1ng s\u1eed d\u1ee5ng \u0111\u1ea5t, s\u1edf h\u1eefu nh\u00e0 c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf theo \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng ho\u1eb7c khi c\u00f3 \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n4. C\u01a1 quan c\u00f4ng an c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 \u0111\u1ea5u tranh ph\u00f2ng, ch\u1ed1ng t\u1ed9i ph\u1ea1m kinh t\u1ebf; th\u00f4ng tin v\u1ec1 c\u00e1 nh\u00e2n xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, t\u1ea1m tr\u00fa, t\u1ea1m v\u1eafng; th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kh\u00e1ch s\u1ea1n, nh\u00e0 ngh\u1ec9, nh\u00e0 tr\u1ecd; th\u00f4ng tin v\u1ec1 \u0111\u0103ng k\u00fd, qu\u1ea3n l\u00fd ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n5. C\u01a1 quan thanh tra cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb thanh tra l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n6. C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u01b0\u01a1ng m\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a qu\u1ed1c t\u1ebf, bao g\u1ed3m xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp, chuy\u1ec3n kh\u1ea9u, c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u1ee7y th\u00e1c v\u00e0 nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, \u0111\u1ea1i l\u00fd mua, b\u00e1n, gia c\u00f4ng v\u00e0 qu\u00e1 c\u1ea3nh h\u00e0ng h\u00f3a c\u1ee7a Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i, c\u00e1c th\u00f4ng tin kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n7. Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh x\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf cung c\u1ea5p th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh thu\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n8. C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00e1c c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf x\u00e2y d\u1ef1ng v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c cung c\u1ea5p th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n9. C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng truy\u1ec1n th\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 v\u00e0 cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u1ec1 truy\u1ec1n th\u00f4ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch th\u00f4ng qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 45. Tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan<\/span><\/strong>
\n1. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf:<\/span>
\na) H\u1ed3 s\u01a1, th\u00f4ng tin giao d\u1ecbch qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; th\u00f4ng tin v\u1ec1 s\u1ed1 ti\u1ec1n b\u1ea3o l\u00e3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ee7a ng\u00e2n h\u00e0ng theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nb) H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, s\u1ed1 t\u00e0i kho\u1ea3n thanh to\u00e1n, b\u1ea3n sao s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n thanh to\u00e1n, b\u1ea3n sao b\u1ed9 ch\u1ee9ng t\u1eeb thanh to\u00e1n qu\u1ed1c t\u1ebf, b\u1ed9 ch\u1ee9ng t\u1eeb thanh to\u00e1n n\u1ed9i \u0111\u1ecba, thanh to\u00e1n bi\u00ean m\u1eadu qua ng\u00e2n h\u00e0ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nc) C\u00e1c th\u00f4ng tin kh\u00e1c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng thu th\u1eadp x\u1eed l\u00fd th\u00f4ng tin, ki\u1ec3m tra, thanh tra thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. T\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n3. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u00e1c kinh doanh ho\u1eb7c kh\u00e1ch h\u00e0ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n4. Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i; th\u00f4ng tin v\u1ec1 \u0111\u0103ng k\u00fd v\u00e0 b\u1ea3o h\u1ed9 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 \u1edf Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n5. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n6. Th\u00f4ng tin cung c\u1ea5p, trao \u0111\u1ed5i gi\u1eefa c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span>
\n\u0110i\u1ec1u 46. Thu th\u1eadp th\u00f4ng tin \u1edf ngo\u00e0i n\u01b0\u1edbc trong qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/strong>
\n1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u1ed5 ch\u1ee9c thu th\u1eadp th\u00f4ng tin \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf, bao g\u1ed3m:<\/span>
\na) X\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 giao d\u1ecbch, ti\u00eau chu\u1ea9n, ph\u1ea9m c\u1ea5p c\u1ee7a h\u00e0ng h\u00f3a;<\/span>
\nb) X\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb giao d\u1ecbch li\u00ean quan \u0111\u1ec3 t\u00ednh thu\u1ebf;<\/span>
\nc) X\u00e1c minh vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/span>
\nd) X\u00e1c minh c\u00e1c th\u00f4ng tin kh\u00e1c li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n2. Th\u00f4ng tin \u0111\u01b0\u1ee3c thu th\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i t\u1eeb c\u00e1c ngu\u1ed3n sau:<\/span>
\na) T\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd kh\u00e1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5 cung c\u1ea5p theo hi\u1ec7p \u0111\u1ecbnh h\u1ee3p t\u00e1c h\u1ed7 tr\u1ee3 trao \u0111\u1ed5i, cung c\u1ea5p th\u00f4ng tin gi\u1eefa c\u00e1c qu\u1ed1c gia;<\/span>
\nb) T\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf c\u00f3 li\u00ean quan cung c\u1ea5p theo c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/span>
\nc) T\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u cung c\u1ea5p do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/span>
\nd) T\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00f4ng tin \u1edf n\u01b0\u1edbc ngo\u00e0i theo ph\u00e1p lu\u1eadt qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam k\u00fd k\u1ebft ho\u1eb7c tham gia.<\/span>
\n3. C\u00e1c th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b v\u00e0 c Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi cung c\u1ea5p ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u00e0 n\u01b0\u1edbc s\u1edf t\u1ea1i l\u00e0 m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed l\u00fd c\u00e1c vi ph\u1ea1m ph\u00e1p lu\u1eadt trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n4. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c thu th\u1eadp th\u00f4ng tin \u1edf n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span>
\n\u0110i\u1ec1u 47. C\u00f4ng khai th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/strong>
\nC\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n1. Tr\u1ed1n thu\u1ebf, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf, mua b\u00e1n h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf r\u1ed3i b\u1ecf tr\u1ed1n kh\u1ecfi tr\u1ee5 s\u1edf kinh doanh, ti\u1ebfp tay cho h\u00e0nh vi tr\u1ed1n thu\u1ebf, kh\u00f4ng n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n sau khi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed ph\u1ea1t, c\u01b0\u1ee1ng ch\u1ebf thu n\u1ee3 thu\u1ebf.<\/span>
\n2. C\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/span>
\n3. Kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, nh\u01b0: T\u1eeb ch\u1ed1i kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra v\u00e0 c\u00e1c y\u00eau c\u1ea7u kh\u00e1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n4. Ch\u1ed1ng, ng\u0103n c\u1ea3n c\u00f4ng ch\u1ee9c thu\u1ebf, c\u00f4ng ch\u1ee9c h\u1ea3i quan thi h\u00e0nh c\u00f4ng v\u1ee5.<\/span>
\n5. C\u00e1c th\u00f4ng tin kh\u00e1c \u0111\u01b0\u1ee3c c\u00f4ng khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n\u0110i\u1ec1u 48. Khai thu\u1ebf, n\u1ed9p thu\u1ebf, giao d\u1ecbch v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed<\/span><\/strong>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin ph\u1ea3i khai thu\u1ebf, n\u1ed9p thu\u1ebf, giao d\u1ecbch v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span>
\nKhi th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn c\u00e1c thi\u1ebft b\u1ecb v\u00e0 d\u1ecbch v\u1ee5 giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ee3p ph\u00e1p.<\/span>
\n2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng, tri\u1ec3n khai h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u00e1p \u1ee9ng vi\u1ec7c khai thu\u1ebf, n\u1ed9p thu\u1ebf, giao d\u1ecbch b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span>
\n\u0110i\u1ec1u 49. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/strong>
\n1. Ki\u1ec3m tra \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m c, d Kho\u1ea3n 3 \u0110i\u1ec1u 77 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. Ki\u1ec3m tra \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p qua ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span>
\n3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau v\u00e0 ki\u1ec3m tra sau ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n4. Ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo k\u1ebf ho\u1ea1ch, chuy\u00ean \u0111\u1ec1 do Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p tr\u00ean quy\u1ebft \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/span>
\n\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 2, 4 \u0110i\u1ec1u n\u00e0y do Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 m\u1ed9t l\u1ea7n trong n\u0103m.<\/span>
\n\u0110i\u1ec1u 50. Ki\u1ec3m tra sau th\u00f4ng quan v\u1ec1 thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/strong>
\n1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra sau th\u00f4ng quan v\u1ec1 thu\u1ebf:<\/span>
\na) Ki\u1ec3m tra \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 3 \u0110i\u1ec1u 77 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nb) Ki\u1ec3m tra khi c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/span>
\nc) Ki\u1ec3m tra theo k\u1ebf ho\u1ea1ch \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nd) Ki\u1ec3m tra theo chuy\u00ean \u0111\u1ec1 do Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan h\u1ea3i quan c\u1ea5p tr\u00ean quy\u1ebft \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro qu\u1ea3n l\u00fd v\u1ec1 h\u1ea3i quan.<\/span>
\n2. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan; C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1; Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c ki\u1ec3m tra sau th\u00f4ng quan quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 80 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n3. Th\u1eddi h\u1ea1n Ki\u1ec3m tra sau th\u00f4ng quan v\u1ec1 thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c; tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b, d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1eddi h\u1ea1n ki\u1ec3m tra kh\u00f4ng qu\u00e1 5 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111\u01b0\u1ee3c gia h\u1ea1n m\u1ed9t l\u1ea7n, th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ho\u1eb7c qu\u00e1 th\u1eddi h\u1ea1n m\u00e0 kh\u00f4ng gi\u1ea3i tr\u00ecnh, cung c\u1ea5p h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra, c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh.<\/span>
\n\u0110i\u1ec1u 51. Quy\u1ec1n khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<\/span><\/strong>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c xem x\u00e9t l\u1ea1i quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh, h\u00e0nh vi h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf khi c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng quy\u1ebft \u0111\u1ecbnh ho\u1eb7c h\u00e0nh vi \u0111\u00f3 tr\u00e1i ph\u00e1p lu\u1eadt, x\u00e2m ph\u1ea1m quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh.<\/span>
\n2. Quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh l\u00e0 quy\u1ebft \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n trong c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 v\u1ec1 m\u1ed9t v\u1ea5n \u0111\u1ec1 c\u1ee5 th\u1ec3 trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd thu\u1ebf. Quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf bao g\u1ed3m:<\/span>
\na) Quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf; th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf;<\/span>
\nb) Quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf;<\/span>
\nc) Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf; quy\u1ebft \u0111\u1ecbnh kh\u00f4ng thu thu\u1ebf;<\/span>
\nd) Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf;<\/span>
\n\u0111) Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf;<\/span>
\ne) C\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n3. H\u00e0nh vi h\u00e0nh ch\u00ednh l\u00e0 vi\u1ec7c h\u00e0nh \u0111\u1ed9ng hay kh\u00f4ng h\u00e0nh \u0111\u1ed9ng khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n4. C\u00f4ng d\u00e2n c\u00f3 quy\u1ec1n t\u1ed1 c\u00e1o c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n\u0110i\u1ec1u 52. Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p<\/span><\/strong>
\n1. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh, h\u00e0nh vi h\u00e0nh ch\u00ednh c\u1ee7a m\u00ecnh, c\u1ee7a ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m do m\u00ecnh qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span>
\n2. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu c\u00f3 th\u1ea9m quy\u1ec1n:<\/span>
\na) Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh, h\u00e0nh vi h\u00e0nh ch\u00ednh c\u1ee7a m\u00ecnh v\u00e0 c\u1ee7a ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m do m\u00ecnh qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp;<\/span>
\nb) Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i m\u00e0 Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan, \u0111\u1ed9i tr\u01b0\u1edfng \u0111\u1ed9i ki\u1ec3m so\u00e1t ch\u1ed1ng bu\u00f4n l\u1eadu \u0111\u00e3 gi\u1ea3i quy\u1ebft nh\u01b0ng c\u00f2n c\u00f3 khi\u1ebfu n\u1ea1i.<\/span>
\n3. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n:<\/span>
\na) Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh, h\u00e0nh vi h\u00e0nh ch\u00ednh c\u1ee7a m\u00ecnh v\u00e0 c\u1ee7a ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m do m\u00ecnh qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp;<\/span>
\nb) Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i m\u00e0 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu \u0111\u00e3 gi\u1ea3i quy\u1ebft l\u1ea7n \u0111\u1ea7u nh\u01b0ng c\u00f2n c\u00f3 khi\u1ebfu n\u1ea1i.<\/span>
\n4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 th\u1ea9m quy\u1ec1n:<\/span>
\na) Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh, h\u00e0nh vi h\u00e0nh ch\u00ednh c\u1ee7a m\u00ecnh v\u00e0 c\u1ee7a ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m do m\u00ecnh qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp;<\/span>
\nb) Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i m\u00e0 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u00e3 gi\u1ea3i quy\u1ebft l\u1ea7n \u0111\u1ea7u nh\u01b0ng c\u00f2n c\u00f3 khi\u1ebfu n\u1ea1i.<\/span>
\n5. Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft t\u1ed1 c\u00e1o th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u1ed1 c\u00e1o.<\/span>
\n\u0110i\u1ec1u 53. Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 thu\u1ebf<\/span><\/strong>
\n1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khi nh\u1eadn \u0111\u01b0\u1ee3c khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 thu\u1ebf ph\u1ea3i xem x\u00e9t, gi\u1ea3i quy\u1ebft trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o.<\/span>
\n2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c khi\u1ebfu n\u1ea1i v\u1ec1 thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c khi\u1ebfu n\u1ea1i; n\u1ebfu ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i t\u1eeb ch\u1ed1i cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u th\u00ec c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i xem x\u00e9t gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i.<\/span>
\n3. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, s\u1ed1 ti\u1ec1n ph\u1ea1t thu kh\u00f4ng \u0111\u00fang v\u00e0 tr\u1ea3 ti\u1ec1n l\u00e3i theo l\u00e3i su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t thu kh\u00f4ng \u0111\u00fang c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u1ee7a b\u00ean th\u1ee9 ba trong th\u1eddi h\u1ea1n 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o ho\u1eb7c t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p x\u00e1c \u0111\u1ecbnh t\u1ea1i quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i cao h\u01a1n so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p x\u00e1c \u0111\u1ecbnh t\u1ea1i quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh b\u1ecb khi\u1ebfu n\u1ea1i th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i.<\/span><\/p>\n

Ch\u01b0\u01a1ng 3.<\/span><\/strong><\/span>
\n\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 54. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong>
\nNgh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 15 th\u00e1ng 9 n\u0103m 2013 v\u00e0 thay th\u1ebf c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25 th\u00e1ng 5 n\u0103m 2007 v\u00e0 s\u1ed1 106\/2010\/N\u0110-CP ng\u00e0y 28 th\u00e1ng 10 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 55. X\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007.<\/span><\/strong>
\n1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 2 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, g\u1ed3m:<\/span>
\na) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007 g\u1eb7p kh\u00f3 kh\u0103n, kh\u00f4ng thanh to\u00e1n \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, \u0111\u00e3 ng\u1eebng kinh doanh;<\/span>
\nb) Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007;<\/span>
\nc) Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a theo c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1 44\/1998\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 6 n\u0103m 1998, s\u1ed1 64\/2002\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2002, s\u1ed1 187\/2004\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 11 n\u0103m 2004 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi, c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007 m\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd gi\u1ea3m v\u1ed1n nh\u00e0 n\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a ho\u1eb7c khi chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n;<\/span>
\nd) Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n giao, b\u00e1n theo c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1 103\/1999\/N\u0110-CP ng\u00e0y 10 th\u00e1ng 9 n\u0103m 1999, s\u1ed1 80\/2005\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 6 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007 m\u00e0 kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 giao, b\u00e1n.<\/span>
\nB\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/span>
\n2. Vi\u1ec7c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ee7a kho\u1ea3n thu\u1ebf n\u1ee3 g\u1ed1c \u0111\u01b0\u1ee3c x\u00f3a t\u01b0\u01a1ng \u1ee9ng.<\/span>
\n3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c, tr\u00ecnh t\u1ef1 gi\u1ea3i quy\u1ebft x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n4. Th\u1ea9m quy\u1ec1n x\u00f3a n\u1ee3 thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 22 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 56. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/strong>
\n1. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n2. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP – quy \u0111\u1ecbnh chi ti\u1ebft lu\u1eadt qu\u1ea3n l\u00fd Thu\u1ebf ban h\u00e0nh ng\u00e0y 22 th\u00e1ng 07 n\u0103m 2013. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[752],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6003"}],"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=6003"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6003\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6003"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}