{"id":14017,"date":"2019-10-11T10:08:56","date_gmt":"2019-10-11T03:08:56","guid":{"rendered":"http:\/\/demo.baohungtien.com\/?p=600"},"modified":"2019-10-11T10:08:56","modified_gmt":"2019-10-11T03:08:56","slug":"cac-sai-sot-ve-hoa-don-duoc-phep-khong-bi-phat-tien","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cac-sai-sot-ve-hoa-don-duoc-phep-khong-bi-phat-tien\/","title":{"rendered":"C\u00e1c sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e9p kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n"},"content":{"rendered":"

C\u0103n c\u1ee9 v\u00e0o\u00a0Th\u00f4ng t\u01b0 10\/2014\/TT-BTC\u00a0<\/a>v\u00e0\u00a0Th\u00f4ng t\u01b0 176\/2016\/TT-BTC<\/a>\u00a0h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n th\u00ec c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n sau \u0111\u00e2y s\u1ebd kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n.<\/p>\n

\"\"<\/p>\n

\u00a0KH\u00d4NG B\u1eca PH\u1ea0T<\/h3>\n

1.<\/strong>\u00a0Kh\u00f4ng x\u1eed ph\u1ea1t n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf trong v\u00f2ng 5 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.<\/p>\n

2.<\/strong>\u00a0Kh\u00f4ng x\u1eed ph\u1ea1t n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 mua nh\u01b0ng ch\u01b0a l\u1eadp \u0111\u01b0\u1ee3c khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf trong v\u00f2ng 5 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.<\/p>\n

3.<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng l\u1eadp \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh nh\u01b0ng t\u1ef1 ph\u00e1t hi\u1ec7n ra v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/p>\n

B\u1eca PH\u1ea0T C\u1ea2NH C\u00c1O<\/h3>\n

4.<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p t\u1ef1 in h\u00f3a \u0111\u01a1n, kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea3m b\u1ea3o \u0111\u00fang c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c nh\u01b0 tr\u00ean nh\u01b0ng thi\u1ebfu ho\u1eb7c sai c\u00e1c n\u1ed9i dung kh\u00e1c (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) th\u00ec ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu n\u1ed9i dung thi\u1ebfu ho\u1eb7c sai tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c v\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

5.<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n t\u1ef1 in in ra l\u00e0 h\u00f3a \u0111\u01a1n gi\u1ea3 do l\u1ed7i kh\u00e1ch quan c\u1ee7a ph\u1ea7n m\u1ec1m t\u1ef1 in th\u00ec \u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o.<\/p>\n

6.<\/strong>\u00a0Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111\u1eb7t in v\u00e0 b\u00ean nh\u1eadn \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n \u0111\u00e3 k\u00fd ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ed5 sung c\u00e1c n\u1ed9i dung c\u00f2n thi\u1ebfu, t\u1ed5 ch\u1ee9c nh\u1eadn in ho\u00e1 \u0111\u01a1n t\u1ef1 in ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in k\u00fd quy\u1ebft \u0111\u1ecbnh b\u1ed5 sung c\u00e1c n\u1ed9i dung c\u00f2n thi\u1ebfu tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra.<\/p>\n

7.<\/strong>\u00a0Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u1eeb ng\u00e0y th\u1ee9 6 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/p>\n

8.<\/strong>\u00a0Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n sau 5 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n b\u00e1o c\u00e1o.<\/p>\n

9.<\/strong>\u00a0Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y th\u1ee9 6 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n b\u00e1o c\u00e1o v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/p>\n

10.<\/strong>\u00a0Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 mua nh\u01b0ng ch\u01b0a l\u1eadp khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u1eeb ng\u00e0y th\u1ee9 6 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/p>\n

11.<\/strong>\u00a0Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, n\u1ebfu c\u00e1c n\u1ed9i dung n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/p>\n

12.<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho\u00a0kh\u00e1ch h\u00e0ng<\/a>), ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf, c\u00f3 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o.<\/p>\n

13.<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng c\u00e1c li\u00ean ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 \u0111\u00e3 xo\u00e1 b\u1ecf (ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp ho\u00e1 \u0111\u01a1n kh\u00e1c thay th\u1ebf cho c\u00e1c ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 \u0111\u00e3 xo\u00e1 b\u1ecf) th\u00ec ng\u01b0\u1eddi b\u00e1n b\u1ecb ph\u1ea1t c\u1ea3nh c\u00e1o.<\/p>\n

14.<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng), ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf, c\u00f3 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o.<\/p>\n

15.<\/strong>\u00a0Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n t\u1eeb ng\u00e0y th\u1ee9 1 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u0103n c\u1ee9 v\u00e0o\u00a0Th\u00f4ng t\u01b0 10\/2014\/TT-BTC\u00a0v\u00e0\u00a0Th\u00f4ng t\u01b0 176\/2016\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n th\u00ec c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n sau \u0111\u00e2y s\u1ebd kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n. \u00a0KH\u00d4NG B\u1eca PH\u1ea0T 1.\u00a0Kh\u00f4ng x\u1eed ph\u1ea1t n\u1ebfu vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c khai b\u00e1o […]<\/p>\n","protected":false},"featured_media":14022,"template":"","article_category":[],"class_list":["post-14017","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/14017","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\/14022"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14017"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}