{"id":14016,"date":"2019-10-11T10:08:58","date_gmt":"2019-10-11T03:08:58","guid":{"rendered":"http:\/\/demo.baohungtien.com\/?p=599"},"modified":"2019-10-11T10:08:58","modified_gmt":"2019-10-11T03:08:58","slug":"mot-so-diem-moi-luat-quan-ly-thue-da-sua-doi-nam-2019","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/mot-so-diem-moi-luat-quan-ly-thue-da-sua-doi-nam-2019\/","title":{"rendered":"M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi Lu\u1eadt qu\u1ea3n l\u00fd Thu\u1ebf (\u0111\u00e3 s\u1eeda \u0111\u1ed5i) n\u0103m 2019"},"content":{"rendered":"

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) g\u1ed3m 17 ch\u01b0\u01a1ng 152 \u0111i\u1ec1u, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2020, tr\u1eeb quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2022 (kho\u1ea3n 2 \u0110i\u1ec1u 151). Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i), Lu\u1eadt s\u1ed1 38\/2019\/QH14:<\/p>\n

\"\"<\/p>\n

B\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc ng\u00e0y 01\/7\/2022<\/h3>\n

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) b\u1eaft bu\u1ed9c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 01\/07\/2022, tuy nhi\u00ean Lu\u1eadt khuy\u1ebfn kh\u00edch c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc ng\u00e0y 01\/07\/2022.<\/p>\n

Theo \u0111\u00f3, khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u m\u00e0 c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u1ea5p h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh (h\u00f3a \u0111\u01a1n l\u1ebb): h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho\u00a0kh\u00e1ch h\u00e0ng<\/a>\u00a0ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng th\u00ec \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 ph\u1ea3i khai, n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u2026<\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n n\u1ee3 thu\u1ebf, ti\u1ec1n ph\u1ea1t, ch\u1eadm n\u1ed9p<\/h3>\n

Qu\u1ed1c h\u1ed9i \u0111\u00e3 nh\u1ea5t tr\u00ed c\u00e1c 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, c\u1ee5 th\u1ec3:<\/p>\n

\u2013 Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 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 v\u1ec1 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.<\/p>\n

\u2013 C\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft ho\u1eb7c b\u1ecb t\u00f2a \u00e1n tuy\u00ean b\u1ed1 l\u00e0 \u0111\u00e3 ch\u1ebft, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 m\u00e0 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n, bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3.<\/p>\n

\u2013 C\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i 2 tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 125 c\u1ee7a lu\u1eadt n\u00e0y v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u00e0y \u0111\u00e3 qu\u00e1 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 gia \u0111\u00ecnh, ch\u1ee7 h\u1ed9 kinh doanh, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y tr\u01b0\u1edbc khi quay l\u1ea1i s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c th\u00e0nh l\u1eadp c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh m\u1edbi th\u00ec ph\u1ea3i ho\u00e0n tr\u1ea3 cho Nh\u00e0 n\u01b0\u1edbc kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u00e3 \u0111\u01b0\u1ee3c xo\u00e1.<\/p>\n

\u2013 Ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u1ea3nh h\u01b0\u1edfng do thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh c\u00f3 ph\u1ea1m vi r\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 59 c\u1ee7a lu\u1eadt n\u00e0y v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 62 c\u1ee7a lu\u1eadt n\u00e0y m\u00e0 v\u1eabn c\u00f2n thi\u1ec7t h\u1ea1i, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng ph\u1ee5c h\u1ed3i \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, kh\u00f4ng thu, x\u00f3a n\u1ee3 thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/07\/2020 th\u00ec ti\u1ebfp t\u1ee5c x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13, Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 Lu\u1eadt s\u1ed1 106\/2016\/QH13.<\/p>\n

Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h3>\n

\u0110i\u1ec1u 16 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i quy \u0111inh r\u00f5 nh\u1eefng quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/p>\n

1.<\/strong>\u00a0\u0110\u01b0\u1ee3c h\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c n\u1ed9p thu\u1ebf; cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5, quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf.<\/p>\n

2.<\/strong>\u00a0\u0110\u01b0\u1ee3c nh\u1eadn v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng khi ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m to\u00e1n, ki\u1ec3m tra.<\/p>\n

3.<\/strong>\u00a0Y\u00eau c\u1ea7u c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i th\u00edch v\u1ec1 vi\u1ec7c t\u00ednh thu\u1ebf, \u1ea5n \u0111\u1ecbnh thu\u1ebf; y\u00eau c\u1ea7u c\u01a1 quan, t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/p>\n

4.<\/strong>\u00a0\u0110\u01b0\u1ee3c gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin, tr\u1eeb c\u00e1c th\u00f4ng tin ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c th\u00f4ng tin c\u00f4ng khai v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

5.<\/strong>\u00a0H\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf, ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; \u0111\u01b0\u1ee3c bi\u1ebft th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n

6.<\/strong>\u00a0K\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd thu\u1ebf, \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/p>\n

7.<\/strong>\u00a0\u0110\u01b0\u1ee3c nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf, \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u gi\u1ea3i th\u00edch n\u1ed9i dung quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf; \u0111\u01b0\u1ee3c b\u1ea3o l\u01b0u \u00fd ki\u1ebfn trong bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf; \u0111\u01b0\u1ee3c nh\u1eadn v\u0103n b\u1ea3n k\u1ebft lu\u1eadn ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

8.<\/strong>\u00a0\u0110\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf g\u00e2y ra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

9.<\/strong>\u00a0Y\u00eau c\u1ea7u c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a m\u00ecnh.<\/p>\n

10.<\/strong>\u00a0Khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh, h\u00e0nh vi h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh.<\/p>\n

11.<\/strong>\u00a0Kh\u00f4ng b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf, kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

12.<\/strong>\u00a0T\u1ed1 c\u00e1o h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u1ed1 c\u00e1o.<\/p>\n

13.<\/strong>\u00a0\u0110\u01b0\u1ee3c tra c\u1ee9u, xem, in to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed m\u00e0 m\u00ecnh \u0111\u00e3 g\u1eedi \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/p>\n

14.<\/strong>\u00a0\u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong c\u00e1c giao d\u1ecbch v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan.<\/p>\n

L\u00e0m r\u00f5, qu\u1ea3n l\u00fd ch\u1eb7t h\u01a1n \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/h3>\n

Theo kho\u1ea3n 5 \u0110i\u1ec1u 42 Lu\u1eadt s\u1ed1 38\/2019\/QH14\u00a0quy \u0111\u1ecbnh nguy\u00ean t\u1eafc k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 sau:<\/p>\n

\u2013 K\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0 trong \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp;<\/p>\n

\u2013 Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 k\u00ea khai, x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p theo nguy\u00ean t\u1eafc kh\u00f4ng l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/p>\n

L\u01b0u \u00fd: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy m\u00f4 nh\u1ecf, r\u1ee7i ro v\u1ec1 thu\u1ebf th\u1ea5p \u0111\u01b0\u1ee3c mi\u1ec5n th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf theo n\u1ed9i dung tr\u00ean v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf \u0111\u01a1n gi\u1ea3n h\u00f3a trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n

Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u0103ng th\u00eam 1 th\u00e1ng<\/h3>\n

Theo \u0111\u00f3, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m thu\u1ebf TNCN ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 m\u1ed9t tr\u0103m hai m\u01b0\u01a1i (120), k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

Nh\u01b0 v\u1eady, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i\u00a0cho ph\u00e9p c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf trong th\u1eddi h\u1ea1n l\u00e0 120 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch, k\u00e9o d\u00e0i th\u00eam 1 th\u00e1ng so v\u1edbi th\u1eddi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

\u2026
\nLu\u1eadt s\u1ed1 38\/2019\/QH14 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2020<\/p>\n","protected":false},"excerpt":{"rendered":"

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) g\u1ed3m 17 ch\u01b0\u01a1ng 152 \u0111i\u1ec1u, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2020, tr\u1eeb quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2022 (kho\u1ea3n 2 \u0110i\u1ec1u 151). Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i), […]<\/p>\n","protected":false},"featured_media":605,"template":"","article_category":[],"class_list":["post-14016","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/14016","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/605"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14016"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}