{"id":6445,"date":"2020-11-19T09:27:41","date_gmt":"2020-11-19T02:27:41","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6445"},"modified":"2025-11-12T11:11:16","modified_gmt":"2025-11-12T04:11:16","slug":"39-diem-moi-trong-xu-phat-hanh-chinh-ve-thue-hoa-don","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/39-diem-moi-trong-xu-phat-hanh-chinh-ve-thue-hoa-don\/","title":{"rendered":"39 \u0111i\u1ec3m m\u1edbi trong x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n"},"content":{"rendered":"

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3\u00a0C\u00f4ng v\u0103n 4818\/TCT-PC<\/a>\u00a0ng\u00e0y 12\/11\/2020 v\u1ec1 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi trong x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n v\u00e0 tri\u1ec3n khai th\u1ef1c hi\u1ec7n\u00a0Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a>.<\/p>\n

\"\"<\/p>\n

39 \u0111i\u1ec3m m\u1edbi trong x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n<\/em><\/p>\n

Theo \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf gi\u1edbi thi\u1ec7u 39 \u0111i\u1ec3m m\u1edbi trong x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n.<\/p>\n

V\u1ec1 quy \u0111\u1ecbnh chung<\/strong><\/h3>\n

G\u1ed3m 11 \u0111i\u1ec3m m\u1edbi, \u0111\u01a1n c\u1eed nh\u01b0:<\/p>\n

– Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh:<\/em><\/strong><\/p>\n

    \n
  • B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u00f4ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP \u0111\u1ec3 x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf, vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh, th\u00f4ng b\u00e1o ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf c\u00f9ng v\u1edbi \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, \u0111\u0103ng k\u00fd kinh doanh (kho\u1ea3n 1 \u0110i\u1ec1u 1).<\/li>\n
  • B\u1ed5 sung quy \u0111\u1ecbnh r\u00f5 c\u00e1c kho\u1ea3n thu kh\u00e1c do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd thu (ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc, ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n; ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc; l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i sau khi tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7; c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean) thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (kho\u1ea3n 1 \u0110i\u1ec1u 2).<\/li>\n<\/ul>\n

    – \u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n:<\/em><\/strong><\/p>\n

      \n
    • B\u1ed5 sung quy \u0111\u1ecbnh khi ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh ngh\u0129a v\u1ee5, tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ph\u1ea3i th\u1ef1c hi\u1ec7n thay ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ebfu b\u00ean \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c u\u1ef7 quy\u00ean l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t (kho\u1ea3n 1 \u0110i\u1ec1u 3).<\/li>\n
    • Quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t l\u00e0 t\u1ed5 ch\u1ee9c, trong \u0111\u00f3 quy \u0111\u1ecbnh r\u00f5 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u1ef1c ti\u1ebfp, k\u00ea khai n\u1ed9p thu\u1ebf, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n (kho\u1ea3n 2 \u0110i\u1ec1u 3).<\/li>\n<\/ul>\n

      V\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/strong><\/h3>\n
        \n
      • \u00a0C\u00f3 10 \u0111i\u1ec3m m\u1edbi<\/li>\n<\/ul>\n

        V\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n
          \n
        • C\u00f3 12 \u0111i\u1ec3m m\u1edbi<\/li>\n<\/ul>\n

          V\u1ec1 th\u1ea9m quy\u1ec1n, th\u1ee7 t\u1ee5c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n
            \n
          • \u00a0C\u00f3 06 \u0111i\u1ec3m m\u1edbi<\/li>\n<\/ul>\n

            Xem chi ti\u1ebft n\u1ed9i dung t\u1ea1i C\u00f4ng v\u0103n 4818\/TCT-PC ng\u00e0y 12\/11\/2020.<\/p>\n

            Theo Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt.<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

            T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3\u00a0C\u00f4ng v\u0103n 4818\/TCT-PC\u00a0ng\u00e0y 12\/11\/2020 v\u1ec1 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi trong x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n v\u00e0 tri\u1ec3n khai th\u1ef1c hi\u1ec7n\u00a0Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP. 39 \u0111i\u1ec3m m\u1edbi trong x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n Theo \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf gi\u1edbi thi\u1ec7u 39 \u0111i\u1ec3m m\u1edbi trong x\u1eed ph\u1ea1t […]<\/p>\n","protected":false},"featured_media":13711,"template":"","article_category":[10,13],"class_list":["post-6445","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6445","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\/13711"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6445"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}