{"id":9017,"date":"2024-03-07T10:55:52","date_gmt":"2024-03-07T03:55:52","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9017"},"modified":"2025-11-07T14:30:13","modified_gmt":"2025-11-07T07:30:13","slug":"doanh-nghiep-bi-thanh-tra-thue-can-chuan-bi-nhung-gi","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/doanh-nghiep-bi-thanh-tra-thue-can-chuan-bi-nhung-gi\/","title":{"rendered":"DOANH NGHI\u1ec6P B\u1eca THANH TRA THU\u1ebe C\u1ea6N CHU\u1ea8N B\u1eca NH\u1eeeNG G\u00cc?"},"content":{"rendered":"

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Thanh tra, ki\u1ec3m tra thu\u1ebf l\u00e0 ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t c\u1ee7a CQT \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c. Khi c\u00f4ng ty nh\u1eadn th\u00f4ng b\u00e1o thanh tra thu\u1ebf th\u00ec c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c th\u1ee7 t\u1ee5c v\u00e0 gi\u1ea5y t\u1edd g\u00ec? H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u nh\u00e9!<\/span><\/i><\/p>\n

<\/p>\n

1.Thanh tra thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/h5>\n

Thanh tra thu\u1ebf l\u00e0 ho\u1ea1t \u0111\u1ed9ng ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p, c\u00f4ng ty c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Vi\u1ec7c thanh tra kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean m\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c l\u00ean k\u1ebf ho\u1ea1ch \u0111\u1ecbnh k\u1ef3 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1ea5t \u0111\u1ecbnh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p (theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 113 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14)<\/span><\/p>\n

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  • Doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf nh\u01b0 tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf;<\/span><\/li>\n
  • Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p ph\u00f2ng – ch\u1ed1ng tham nh\u0169ng;<\/span><\/li>\n
  • CQT ph\u00e1t sinh sai l\u1ec7ch d\u1ef1a tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/span><\/li>\n
  • Theo ki\u1ebfn ngh\u1ecb c\u1ee7a ki\u1ebfm to\u00e1n Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c k\u1ebft lu\u1eadn c\u1ee7a Thanh tra Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan kh\u00e1c c\u00f3 th\u1ea9m quy\u1ec1n.\u00a0<\/span><\/li>\n<\/ul>\n

     <\/p>\n

    2. Nh\u1eefng ho\u1ea1t \u0111\u1ed9ng DN c\u1ea7n chu\u1ea9n b\u1ecb cho thanh tra, ki\u1ec3m tra thu\u1ebf:<\/strong><\/h5>\n

    <\/p>\n

    a. H\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ea7n chu\u1ea9n b\u1ecb:<\/span><\/em><\/p>\n

    K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t, ki\u1ec3m tra l\u1ea1i c\u00e1c h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty v\u00e0 c\u00e1c c\u00f4ng v\u0103n \u0111i, \u0111\u1ebfn li\u00ean quan \u0111\u1ebfn ph\u00e1p l\u00fd, thu\u1ebf.\u00a0<\/span><\/p>\n

    b. S\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb g\u1ed1c:<\/span><\/em><\/p>\n

    K\u1ebf to\u00e1n s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb g\u1ed1c h\u00e0ng th\u00e1ng theo th\u1ee9 t\u1ef1 trong B\u1ea3ng k\u00ea thu\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra \u0111\u00e3 n\u1ed9p h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd. M\u1ed7i b\u1ed9 ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u00e1t sinh\u00a0 (h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu thanh l\u00fd, phi\u1ebfu xu\u1ea5t nh\u1eadp kho\u2026). T\u1ea5t c\u1ea3 ch\u1ee9ng t\u1eeb ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a nh\u1eefng nh\u1eefng ng\u01b0\u1eddi li\u00ean quan.\u00a0<\/span><\/p>\n

    K\u1ebf to\u00e1n n\u00ean ki\u1ec3m so\u00e1t h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ch\u1eb7t ch\u1ebd, \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh m\u1edb th\u1ef1c\u00a0 hi\u1ec7n thanh to\u00e1n, h\u1ea1ch to\u00e1n.\u00a0<\/span><\/i><\/p>\n

    c. Ki\u1ec3m tra l\u1ea1i h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m:<\/span><\/em><\/p>\n

    Tr\u00ean c\u01a1 s\u1edf ki\u1ec3m tra c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb g\u1ed1c, k\u1ebf to\u00e1n \u0111\u1ed3ng th\u01b0\u1eddi ki\u1ec3m tra l\u1ea1i vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh tr\u00ean ph\u1ea7n m\u1ec1m v\u00e0 ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n tr\u00ean c\u1ed5ng th\u00f4ng tin H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.\u00a0<\/span><\/p>\n

    d. S\u1eafp x\u1ebfp b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p cho CQT<\/span><\/em><\/p>\n

    K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh s\u1eafp x\u1ebfp c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p theo n\u0103m. H\u1ed3 s\u01a1 ph\u1ee5c v\u1ee5 thanh tra thu\u1ebf ch\u1ee7 y\u1ebfu g\u1ed3m c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o sau:<\/span><\/p>\n

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    • T\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng<\/span><\/li>\n
    • B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n\u00a0<\/span><\/li>\n
    • B\u00e1o c\u00e1o thu\u1ebf TNDN t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd.\u00a0<\/span><\/li>\n
    • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<\/span><\/li>\n
    • Quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN, ho\u00e0n thu\u1ebf,…theo t\u1eebng n\u0103m.\u00a0<\/span><\/li>\n<\/ul>\n

      e. S\u1eafp x\u1ebfp c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng:<\/span><\/em><\/p>\n

      K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh s\u1eafp x\u1ebfp h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra ri\u00eang theo th\u1ee9 t\u1ef1 th\u1eddi gian ph\u00e1t sinh.<\/span><\/p>\n

      Ki\u1ec3m tra c\u00e1c bi\u00ean b\u1ea3n, gi\u1ea5y t\u1edd c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng n\u1ebfu c\u00f3 nh\u01b0 bi\u00ean b\u1ea3n nghi\u1ec7m thu, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, c\u00e1c lo\u1ea1i bi\u00ean b\u1ea3n b\u00e0n giao,…<\/span><\/p>\n

      Ngo\u00e0i ra, c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng kh\u00e1c ph\u1ea3i chu\u1ea9n b\u1ecb nh\u01b0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (bao g\u1ed3m ph\u1ee5 l\u1ee5c \u0111i k\u00e8m), h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n c\u00f4ng vi\u1ec7c, c\u00e1c quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m, \u0111i\u1ec1u chuy\u1ec3n c\u00f4ng t\u00e1c ho\u1eb7c t\u0103ng l\u01b0\u01a1ng. Ch\u00fa \u00fd s\u1eafp x\u1ebfp v\u00e0 chu\u1ea9n b\u1ecb c\u1ea3 h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 \u0111i k\u00e8m theo c\u00e1c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 k\u00fd.<\/span><\/p>\n

      C\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea ngo\u00e0i nh\u01b0 thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, v\u1eadn chuy\u1ec3n.\u00a0<\/span><\/p>\n

      f. Ki\u1ec3m tra s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng:<\/span><\/em><\/p>\n

      K\u1ebf to\u00e1n ki\u1ec3m tra xem \u0111\u00e3 chu\u1ea9n b\u1ecb c\u00e1c s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng n\u0103m hay ch\u01b0a.\u00a0<\/span><\/p>\n

      g. C\u00e1c lo\u1ea1i ki\u1ec3m tra kh\u00e1c:\u00a0<\/span><\/em><\/p>\n

      Ngo\u00e0i c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ee3p \u0111\u1ed3ng tr\u00ean, ng\u01b0\u1eddi k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m tra c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 s\u1edf:<\/span><\/p>\n

      – Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 chi ti\u1ebft v\u1edbi s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n;<\/span><\/p>\n

      – Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh so v\u1edbi s\u1ed5 \u0111\u1ecbnh kho\u1ea3n nh\u01b0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 s\u1ed5 k\u1ebf to\u00e1n;<\/span><\/p>\n

      – Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111\u1ed1i chi\u1ebfu h\u1ebft c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

      – Ki\u1ec3m tra c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

      – Ki\u1ec3m tra d\u1eef li\u1ec7u nh\u1eadp v\u00e0 khai b\u00e1o thu\u1ebf gi\u1eefa h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u1edbi b\u1ea3ng k\u00ea khai thu\u1ebf;<\/span><\/p>\n

      – Ki\u1ec3m tra \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra \u0111\u00e3 tr\u00f9ng kh\u1edbp\/kh\u00f4ng ch\u00eanh l\u1ec7ch;<\/span><\/p>\n

      – Ki\u1ec3m tra ch\u1eef k\u00fd tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n

       <\/p>\n

      3. M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 thanh tra, ki\u1ec3m tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p.\u00a0<\/strong><\/h5>\n

      a. Th\u1eddi gian v\u00e0 t\u1ea7n su\u1ea5t thanh tra, ki\u1ec3m tra thu\u1ebf:<\/em><\/p>\n

      Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi gian, t\u1ea7n su\u1ea5t ti\u1ebfn h\u00e0nh thanh tra thu\u1ebf t\u1ea1i c\u00e1c\u00a0 DN. N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo chuy\u00ean \u0111\u1ec1, k\u1ebf ho\u1ea1ch s\u1ebd ti\u1ebfn h\u00e0nh thanh tra thu\u1ebf kh\u00f4ng qu\u00e1 1 l\u1ea7n trong 1 n\u0103m.<\/span><\/p>\n

      Th\u00f4ng th\u01b0\u1eddng, v\u00e0o cu\u1ed1i n\u0103m, c\u00e1c chi c\u1ee5c thu\u1ebf s\u1ebd l\u00ean danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n thanh tra thu\u1ebf. Ho\u1eb7c n\u1ebfu trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu, c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n c\u00f4ng ty c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 ho\u1ea1t \u0111\u1ed9ng thanh, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n

      b. Quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra thu\u1ebf:<\/span><\/em><\/p>\n

      CQT ph\u1ea3i g\u1eedi Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c v\u00e0 th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd. Tr\u01b0\u1edbc khi c\u00f4ng b\u1ed1 Quy\u1ebft \u0111\u1ecbnh thanh tra m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec CQT s\u1ebd g\u1eedi thoogn b\u00e1o b\u1eb1ng C\u00f4ng v\u0103n b\u1ea3n b\u00e3i b\u1ecf quy\u1ebft d\u1ecbnh ki\u1ec3m tra thu\u1ebf (theo quy \u0111\u1ecbnh t\u1ea1i Khaonr 2,3 \u0110i\u1ec1u 114 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf)<\/span><\/p>\n

      K\u1ec3 t\u1eeb l\u00fac nh\u1eadn quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra thu\u1ebf \u0111\u1ebfn tr\u01b0\u1edbc khi c\u00f3 k\u1ebft qu\u1ea3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 l\u00e0m v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb l\u00f9i th\u1eddi gian ti\u1ebfn h\u00e0nh ki\u1ec3m tra n\u1ebfu c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng v\u00e0 thuy\u1ebft ph\u1ee5c.<\/span><\/p>\n

       <\/p>\n

      4. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ea3u Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi thanh tra ki\u1ec3m tra thu\u1ebf:\u00a0<\/strong><\/h5>\n

      Ngo\u00e0i nh\u1eefng gi\u1ea5y t\u1edd y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c t\u1eeb CQT, DN c\u00f3 m\u1ed9t s\u1ed1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

      a. T\u1eeb ch\u1ed1i vi\u1ec7c ki\u1ec3m tra, thanh tra khi kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra\/ thanh tra thu\u1ebf:<\/em><\/p>\n

        \n
      • T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u kh\u00f4ng li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra, thanh tra thu\u1ebf, th\u00f4ng tin, t\u00e0i li\u1ec7u thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c;<\/li>\n
      • C\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb l\u00f9i l\u1ea1i th\u1eddi gian ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra thu\u1ebf khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra v\u1edbi l\u00fd do ch\u00ednh \u0111\u00e1ng v\u00e0 thuy\u1ebft ph\u1ee5c n\u1ebfu c\u00f3 tr\u1edf ng\u1ea1i n\u00e0o \u0111\u00f3;<\/li>\n
      • C\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra: Cho \u0111\u1ebfn tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, doanh nghi\u1ec7p v\u1eabn c\u00f3 quy\u1ec1n xem x\u00e9t l\u1ea1i vi\u1ec7c k\u00ea khai c\u1ee7a m\u00ecnh. Doanh nghi\u1ec7p nhanh ch\u00f3ng \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea khai ho\u1eb7c k\u00ea khai ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 tr\u00e1nh kho\u1ea3n ph\u1ea1t m\u00e0 ch\u1eafc ch\u1eafn doanh nghi\u1ec7p kh\u00f4ng mong mu\u1ed1n.<\/li>\n<\/ul>\n

        b. Ti\u1ebfp nh\u1eadn bi\u00ean b\u1ea3n thanh tra, ki\u1ec3m tra:<\/em><\/p>\n

          \n
        • Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o bi\u00ean b\u1ea3n c\u00f3 ch\u1eef k\u00fd c\u1ee7a Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra, ki\u1ec3m tra;<\/li>\n
        • Doanh nghi\u1ec7p c\u1ea7n th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh tr\u01b0\u1edbc khi k\u00fd v\u00e0o bi\u00ean b\u1ea3n.<\/li>\n<\/ul>\n

          c. N\u1ed9p \u0111\u01a1n khi\u1ebfu n\u1ea1i khi kh\u00f4ng \u0111\u1ed3ng \u00fd k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra:Doanh nghi\u1ec7p n\u1ed9p 01 b\u1ed9 h\u1ed3 s\u01a1, bao g\u1ed3m nh\u1eefng th\u00e0nh ph\u1ea7n sau:<\/em><\/p>\n

            \n
          • \u0110\u01a1n khi\u1ebfu n\u1ea1i<\/li>\n
          • C\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo (C\u00e1c v\u0103n b\u1ea3n, quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 li\u00ean quan).<\/li>\n
          • Doanh nghi\u1ec7p c\u00f3 th\u1ec3 n\u1ed9p \u0111\u01a1n khi\u1ebfu n\u1ea1i tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c g\u1eedi \u0111\u01a1n qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh.<\/li>\n<\/ul>\n

            d. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ed3ng \u00fd quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i:<\/em><\/p>\n

            Trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i v\u00e0 khi\u1ebfu n\u1ea1i l\u1ea7n \u0111\u1ea7u kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n \u0111\u1ea7u m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ed3ng \u00fd th\u00ec c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n hai; \u0111\u1ed1i v\u1edbi v\u00f9ng s\u00e2u, v\u00f9ng xa \u0111i l\u1ea1i kh\u00f3 kh\u0103n th\u00ec th\u1eddi h\u1ea1n c\u00f3 th\u1ec3 k\u00e9o d\u00e0i h\u01a1n nh\u01b0ng kh\u00f4ng qu\u00e1 45 ng\u00e0y.<\/p>\n

            Tr\u01b0\u1eddng h\u1ee3p khi\u1ebfu n\u1ea1i l\u1ea7n hai th\u00ec doanh nghi\u1ec7p ph\u1ea3i g\u1eedi \u0111\u01a1n k\u00e8m theo quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n \u0111\u1ea7u, c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan cho ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n hai.<\/p>\n

            H\u1ebft th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i m\u00e0 khi\u1ebfu n\u1ea1i l\u1ea7n \u0111\u1ea7u kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u1eb7c doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n \u0111\u1ea7u th\u00ec c\u00f3 quy\u1ec1n kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n h\u00e0nh ch\u00ednh t\u1ea1i T\u00f2a \u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt t\u1ed1 t\u1ee5ng h\u00e0nh ch\u00ednh.<\/p>\n

            Li\u00ean h\u1ec7 ngay v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi.<\/span><\/p>\n

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              Thanh tra, ki\u1ec3m tra thu\u1ebf l\u00e0 ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t c\u1ee7a CQT \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c. Khi c\u00f4ng ty nh\u1eadn th\u00f4ng b\u00e1o thanh tra thu\u1ebf th\u00ec c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c […]<\/p>\n","protected":false},"featured_media":13493,"template":"","article_category":[10],"class_list":["post-9017","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/9017","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\/13493"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9017"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}