{"id":17569,"date":"2015-03-13T04:54:00","date_gmt":"2015-03-12T21:54:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=17569"},"modified":"2020-05-16T11:24:36","modified_gmt":"2020-05-16T04:24:36","slug":"thong-tu-156-2013-tt-btc-huong-dan-luat-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-156-2013-tt-btc-huong-dan-luat-quan-ly-thue\/","title":{"rendered":"Th\u00f4ng t\u01b0 156\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf"},"content":{"rendered":"\n<p>Th\u00f4ng t\u01b0 156\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; 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 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\"><b><span lang=\"NL\">B\u1ed8 T\u00c0I CH\u00cdNH <br><\/span><\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"center\"><b>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM <br>\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac <br><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\"><span lang=\"NL\">S\u1ed1: 156\/2013\/TT-BTC<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"right\"><i><span lang=\"NL\">H\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><b><span lang=\"SV\">\u00a0<\/span><\/b><b><span lang=\"SV\">TH\u00d4NG T\u01af<\/span><\/b><\/p>\n<p align=\"center\"><span lang=\"SV\">H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe; 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 V\u00c0 NGH\u1eca \u0110\u1ecaNH S\u1ed0 <\/span>83\/2013\/N\u0110-CP NG\u00c0Y 22\/7\/2013 C\u1ee6A CH\u00cdNH PH\u1ee6<\/p>\n<p><i><span lang=\"SV\">C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006;<br><\/span><\/i><i><span lang=\"SV\">C\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 s\u1ed1 21\/2012\/QH12 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<br><\/span><\/i><i><span lang=\"SV\">C\u0103n c\u1ee9 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 01\/2002\/QH11 ng\u00e0y 16 th\u00e1ng 12 n\u0103m 2002;<br><\/span><\/i><i><span lang=\"SV\">C\u0103n c\u1ee9 c\u00e1c Lu\u1eadt, Ph\u00e1p l\u1ec7nh, Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 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;<br><\/span><\/i><i><span lang=\"SV\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 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 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;<br><\/span><\/i><i><span lang=\"SV\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<br><\/span><\/i><i><span lang=\"SV\">Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<br><\/span><\/i><i><span lang=\"SV\">B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; 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 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <\/span><\/i><i><span lang=\"SV\">83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a <\/span><\/i><i><span lang=\"SV\">Ch\u00ednh ph\u1ee7 nh\u01b0 sau:<\/span><\/i><\/p>\n<p><b><span lang=\"SV\">Ch\u01b0\u01a1ng I<\/span><\/b><\/p>\n<p align=\"center\"><b><span lang=\"SV\">QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/p>\n<p><b><span lang=\"SV\">\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/b><\/p>\n<p><span lang=\"SV\">Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c lo\u1ea1i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan thu\u1ebf n\u1ed9i \u0111\u1ecba qu\u1ea3n l\u00fd thu (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 thu\u1ebf).<\/span><\/p>\n<p><b><span lang=\"SV\">\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/b><\/p>\n<p><span lang=\"SV\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"SV\">a) T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p><span lang=\"SV\">b) 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><\/p>\n<p><span lang=\"SV\">c) T\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf;<\/span><\/p>\n<p><span lang=\"SV\">d) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"SV\">d.1) 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 ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % t\u00ednh tr\u00ean doanh thu;<\/span><\/p>\n<p><span lang=\"SV\">d.2) 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><\/p>\n<p><span lang=\"SV\">\u0111) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"SV\">\u2013 Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c k\u00fd k\u1ebft d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng chia s\u1ea3n ph\u1ea9m.<\/span><\/p>\n<p><span lang=\"SV\">\u2013 C\u00f4ng ty \u0111i\u1ec1u h\u00e0nh chung \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c k\u00fd k\u1ebft d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec1u h\u00e0nh chung.<\/span><\/p>\n<p><span lang=\"SV\">\u2013 Doanh nghi\u1ec7p li\u00ean doanh \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c k\u00fd k\u1ebft d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng li\u00ean doanh ho\u1eb7c Hi\u1ec7p \u0111\u1ecbnh li\u00ean Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p><span lang=\"SV\">\u2013 T\u1eadp \u0111o\u00e0n d\u1ea7u kh\u00ed qu\u1ed1c gia Vi\u1ec7t Nam ho\u1eb7c c\u00e1c T\u1ed5ng c\u00f4ng ty, C\u00f4ng ty thu\u1ed9c T\u1eadp \u0111o\u00e0n d\u1ea7u kh\u00ed qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p T\u1eadp \u0111o\u00e0n d\u1ea7u kh\u00ed qu\u1ed1c gia Vi\u1ec7t Nam ho\u1eb7c c\u00e1c T\u1ed5ng c\u00f4ng ty, C\u00f4ng ty thu\u1ed9c T\u1eadp \u0111o\u00e0n d\u1ea7u kh\u00ed qu\u1ed1c gia Vi\u1ec7t Nam t\u1ef1 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean.<\/span><\/p>\n<p><span lang=\"AMH\">2. C\u01a1 quan thu\u1ebf g\u1ed3m: T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf v\u00e0 Chi c\u1ee5c Thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">3. C\u00f4ng ch\u1ee9c thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">4. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 3. N\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y bao g\u1ed3m<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Khai thu\u1ebf, t\u00ednh thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">2. \u1ea4n \u0111\u1ecbnh thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">3. N\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">4. \u1ee7y nhi\u1ec7m thu thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">5. Tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">6. Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf; xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t;<\/span><\/p>\n<p><span lang=\"AMH\">7. Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, b\u00f9 tr\u1eeb thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">8. Ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf, qu\u1ea3n l\u00fd r\u1ee7i ro v\u1ec1 thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">9. Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o, kh\u1edfi ki\u1ec7n li\u00ean quan \u0111\u1ebfn th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 4. Ph\u1ea1m vi v\u00e0 n\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng bao g\u1ed3m trong Th\u00f4ng t\u01b0 n\u00e0y<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<p><span lang=\"AMH\">2. N\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 5. V\u0103n b\u1ea3n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. V\u0103n b\u1ea3n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf bao g\u1ed3m t\u00e0i li\u1ec7u k\u00e8m theo h\u1ed3 s\u01a1 thu\u1ebf, c\u00f4ng v\u0103n, \u0111\u01a1n t\u1eeb v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf. \u0110\u1ed1i v\u1edbi nh\u1eefng v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 ph\u1ea3i n\u1ed9p c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p 01 b\u1ed9.<\/span><\/p>\n<p><span lang=\"AMH\">2. V\u0103n b\u1ea3n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i k\u00fd, ban h\u00e0nh \u0111\u00fang th\u1ea9m quy\u1ec1n; th\u1ec3 th\u1ee9c v\u0103n b\u1ea3n, ch\u1eef k\u00fd, con d\u1ea5u tr\u00ean v\u0103n b\u1ea3n ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng t\u00e1c v\u0103n th\u01b0.<\/span><\/p>\n<p><span lang=\"AMH\">3. V\u0103n b\u1ea3n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">4. Ng\u00f4n ng\u1eef \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong h\u1ed3 s\u01a1 thu\u1ebf l\u00e0 ti\u1ebfng Vi\u1ec7t. T\u00e0i li\u1ec7u b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ecbch ra ti\u1ebfng Vi\u1ec7t. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n d\u1ecbch v\u00e0 <\/span><span lang=\"VI\">ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 n\u1ed9i dung b\u1ea3n d\u1ecbch<\/span><span lang=\"AMH\">. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i c\u00f3 t\u1ed5ng \u0111\u1ed9 d\u00e0i h\u01a1n 20 trang gi\u1ea5y A4 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u1ec1 ngh\u1ecb ch\u1ec9 c\u1ea7n d\u1ecbch nh\u1eefng n\u1ed9i dung, \u0111i\u1ec1u kho\u1ea3n c\u00f3 li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec tu\u1ef3 v\u00e0o t\u00ednh ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng v\u00e0 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf (n\u1ebfu c\u00f3), ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n d\u1ecbch nh\u1eefng n\u1ed9i dung trong h\u1ee3p \u0111\u1ed3ng nh\u01b0: t\u00ean h\u1ee3p \u0111\u1ed3ng, t\u00ean c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong h\u1ee3p \u0111\u1ed3ng, th\u1eddi gian th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1eddi gian th\u1ef1c t\u1ebf chuy\u00ean gia c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam (n\u1ebfu c\u00f3), tr\u00e1ch nhi\u1ec7m, cam k\u1ebft c\u1ee7a m\u1ed7i b\u00ean; c\u00e1c quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o m\u1eadt v\u00e0 quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m (n\u1ebfu c\u00f3), \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng, c\u00e1c n\u1ed9i dung c\u00f3 li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00e1c n\u1ed9i dung t\u01b0\u01a1ng t\u1ef1 (n\u1ebfu c\u00f3); \u0111\u1ed3ng th\u1eddi g\u1eedi k\u00e8m theo b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Vi\u1ec7c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 \u0111\u1ed1i v\u1edbi c\u00e1c gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc ngo\u00e0i c\u1ea5p ch\u1ec9 b\u1eaft bu\u1ed9c trong tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 20, \u0110i\u1ec1u 44, \u0110i\u1ec1u 54 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">5. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n v\u0103n b\u1ea3n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u n\u00eau tr\u00ean th\u00ec c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u ng\u01b0\u1eddi c\u00f3 v\u0103n b\u1ea3n giao d\u1ecbch kh\u1eafc ph\u1ee5c sai s\u00f3t v\u00e0 n\u1ed9p b\u1ea3n thay th\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">6. Th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c b\u1ea3n thay th\u1ebf ho\u1eb7c b\u1ea3n d\u1ecbch c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c coi l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn v\u0103n b\u1ea3n giao d\u1ecbch.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 6. Giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp k\u00fd ho\u1eb7c giao cho c\u1ea5p ph\u00f3 c\u1ee7a m\u00ecnh k\u00fd thay tr\u00ean c\u00e1c v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ph\u1ee5 tr\u00e1ch. Vi\u1ec7c giao k\u00fd thay ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 l\u01b0u t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"AMH\">2. \u1ee6y quy\u1ec1n trong giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho c\u1ea5p d\u01b0\u1edbi k\u00fd th\u1eeba \u1ee7y quy\u1ec1n c\u00e1c v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y) \u0111\u01b0\u1ee3c thay m\u1eb7t m\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n theo B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n ph\u1ea3i quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi h\u1ea1n, ph\u1ea1m vi \u1ee7y quy\u1ec1n. V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n ph\u1ea3i g\u1eedi c\u01a1 quan thu\u1ebf c\u00f9ng v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch l\u1ea7n \u0111\u1ea7u trong kho\u1ea3ng th\u1eddi gian \u1ee7y quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"AMH\">3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u0111\u1ea1i l\u00fd thu\u1ebf) th\u00ec ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u v\u00e0o ph\u1ea7n \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf. Tr\u00ean t\u1edd khai thu\u1ebf ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 h\u1ecd t\u00ean v\u00e0 s\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 c\u1ee7a nh\u00e2n vi\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf. C\u00e1c v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 giao d\u1ecbch \u0111\u1ea1i l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ec9 trong ph\u1ea1m vi c\u00f4ng vi\u1ec7c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n n\u00eau trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf \u0111\u00e3 k\u00fd.<\/span><\/p>\n<p><span lang=\"AMH\">Ch\u1eadm nh\u1ea5t 05 (n\u0103m) ng\u00e0y tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n l\u1ea7n \u0111\u1ea7u c\u00e1c c\u00f4ng vi\u1ec7c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf n\u00eau trong h\u1ee3p \u0111\u1ed3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan thu\u1ebf bi\u1ebft v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf v\u00e0 g\u1eedi k\u00e8m theo b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf c\u1ea7n th\u00f4ng b\u00e1o nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 do \u0111\u1ea1i l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo s\u1ef1 \u1ee7y quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho \u0111\u1ea1i l\u00fd thu\u1ebf, \u0111\u1ea1i l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 7. Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi th\u1eddi gian nh\u1eadn h\u1ed3 s\u01a1, ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">2. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, c\u00f4ng ch\u1ee9c thu\u1ebf \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">3. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed, vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf do c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span lang=\"AMH\">4. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n b\u1ed5 sung h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c \u0111\u1ea1i l\u00fd thu\u1ebf (n\u1ebfu c\u00f3) trong ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p tr\u1ef1c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1; trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn h\u1ed3 s\u01a1 qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh ho\u1eb7c th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 8. C\u00e1ch t\u00ednh th\u1eddi h\u1ea1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u201cng\u00e0y\u201d th\u00ec t\u00ednh li\u00ean t\u1ee5c theo ng\u00e0y d\u01b0\u01a1ng l\u1ecbch, k\u1ec3 c\u1ea3 ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">2. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u201cng\u00e0y l\u00e0m vi\u1ec7c\u201d th\u00ec t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c c\u1ee7a c\u01a1 quan h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc tr\u1eeb ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">3. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n l\u00e0 m\u1ed9t ng\u00e0y c\u1ee5 th\u1ec3 th\u00ec ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh h\u1ebft th\u1eddi h\u1ea1n l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng\u00e0y c\u1ee5 th\u1ec3 \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"AMH\">4. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"AMH\">5. Ng\u00e0y \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111\u1ec3 t\u00ednh th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft c\u00f4ng vi\u1ec7c h\u00e0nh ch\u00ednh thu\u1ebf l\u00e0 ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y t\u1edd, v\u0103n b\u1ea3n \u0111\u00fang theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><b><span lang=\"AMH\">\u0110i\u1ec1u 9. Thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"VI\">\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 83\/2013\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o b\u1ed5 sung<\/span> <span lang=\"NL\">t\u1ea1i<\/span><span lang=\"VI\"> T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu <\/span><span lang=\"AMH\">s\u1ed1 <\/span><span lang=\"VI\">08-MST <\/span><span lang=\"NL\">ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y<\/span><span lang=\"VI\">, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013.<\/span><\/p>\n<p><span lang=\"VI\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh, 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<\/span><span lang=\"NL\"> tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh s\u1ef1 thay \u0111\u1ed5i t\u1ea1i<\/span><span lang=\"VI\"> T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu s\u1ed1 08-MST <\/span><span lang=\"NL\">ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (thay th\u1ebf T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ng\u00e0y 22\/5\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf)<\/span><span lang=\"VI\">.<\/span><\/p>\n<p><b><span lang=\"AMH\">Ch\u01b0\u01a1ng II<\/span><\/b><\/p>\n<p align=\"center\"><b><span lang=\"AMH\">KHAI THU\u1ebe, T\u00cdNH THU\u1ebe<\/span><\/b><\/p>\n<p align=\"left\"><b><span lang=\"AMH\">\u0110i\u1ec1u 10. Quy \u0111\u1ecbnh chung v\u1ec1 khai thu\u1ebf, t\u00ednh thu\u1ebf<\/span><\/b><\/p>\n<p align=\"left\"><span lang=\"AMH\">1. Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf, khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i 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, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 37, \u0110i\u1ec1u 38 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) 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\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh 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.<\/span><\/p>\n<p><span lang=\"AMH\">c) \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, qu\u00fd, t\u1ea1m t\u00ednh theo qu\u00fd ho\u1eb7c n\u0103m, n\u1ebfu trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i, mi\u1ec5n gi\u1ea3m thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng kinh doanh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 17, \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">d) \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo th\u00e1ng ho\u1eb7c khai theo qu\u00fd, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ebfn ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ho\u1eb7c qu\u00fd, k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng ho\u1eb7c qu\u00fd \u0111\u1ebfn ng\u00e0y k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng kinh doanh. K\u1ef3 t\u00ednh thu\u1ebf n\u0103m c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. K\u1ef3 t\u00ednh thu\u1ebf n\u0103m c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c l\u00e0 n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<p><span lang=\"AMH\">\u0111) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh v\u00e0 kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a 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 ngh\u1ec9 kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh. N\u1ed9i dung th\u00f4ng b\u00e1o g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf, m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng kinh doanh, ng\u00e0y b\u1eaft \u0111\u1ea7u v\u00e0 ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 L\u00fd do t\u1ea1m ng\u1eebng kinh doanh;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 H\u1ecd, t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea1i di\u1ec7n c\u1ee7a nh\u00f3m c\u00e1 nh\u00e2n kinh doanh, c\u1ee7a ch\u1ee7 h\u1ed9 kinh doanh.<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ebft th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ra kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n theo th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh th\u00ec ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">e) \u0110\u1ed3ng ti\u1ec1n khai thu\u1ebf l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p khai c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean th\u00ec \u0111\u1ed3ng ti\u1ec1n khai thu\u1ebf l\u00e0 \u0110\u00f4 la M\u1ef9.<\/span><\/p>\n<p><span lang=\"AMH\">2. H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 khai thu\u1ebf bao g\u1ed3m t\u1edd khai thu\u1ebf 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 v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu t\u1edd khai thu\u1ebf v\u00e0 c\u00e1c m\u1eabu ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai thu\u1ebf do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh, kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i khu\u00f4n d\u1ea1ng, th\u00eam, b\u1edbt ho\u1eb7c thay \u0111\u1ed5i v\u1ecb tr\u00ed c\u1ee7a b\u1ea5t k\u1ef3 ch\u1ec9 ti\u00eau n\u00e0o trong t\u1edd khai thu\u1ebf. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i gi\u1ea5y t\u1edd trong h\u1ed3 s\u01a1 thu\u1ebf m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng ban h\u00e0nh m\u1eabu th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n<p><span lang=\"AMH\">3. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">a) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 (hai m\u01b0\u01a1i) c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd,<b><i> <\/i><\/b>t\u1ea1m t\u00ednh theo qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 (ba m\u01b0\u01a1i) c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 (ba m\u01b0\u01a1i) c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi), k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0111) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i), k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"AMH\">e) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p <\/span><span lang=\"VI\">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><span lang=\"AMH\"> ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 (b\u1ed1n m\u01b0\u01a1i l\u0103m), k\u1ec3 t\u1eeb ng\u00e0y <\/span><span lang=\"VI\">c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n 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><\/p>\n<p><span lang=\"AMH\">g) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, thu kh\u00e1c li\u00ean quan \u0111\u1ebfn s\u1eed d\u1ee5ng \u0111\u1ea5t theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u00ec th\u1ef1c hi\u1ec7n theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"AMH\">4. Gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00fang h\u1ea1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd th\u00ec \u0111\u01b0\u1ee3c th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) Th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 30 (ba m\u01b0\u01a1i) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng,<b><i> <\/i><\/b>khai thu\u1ebf qu\u00fd, khai thu\u1ebf t\u1ea1m t\u00ednh theo qu\u00fd, khai thu\u1ebf n\u0103m, khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf; kh\u00f4ng qu\u00e1 60 (s\u00e1u m\u01b0\u01a1i) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee7y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n ho\u1eb7c c\u00f4ng an x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">d) Trong th\u1eddi h\u1ea1n 03 (ba)<b><i> <\/i><\/b>ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u01a1 quan thu\u1ebf ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn vi\u1ec7c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ebfu c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi th\u00ec coi nh\u01b0 \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/span><\/p>\n<p><span lang=\"AMH\">5. Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, n<\/span><span lang=\"VI\">g\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/span><span lang=\"AMH\">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 h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m: Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd c\u00f3 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u khai b\u1ed5 sung v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ch\u1ec9 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p n\u1ebfu c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd th\u00ec khai b\u1ed5 sung h\u1ed3 s\u01a1 khai th\u00e1ng, qu\u00fd v\u00e0 t\u00ednh l\u1ea1i ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \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 t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; n\u1ebfu 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 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f2n sai s\u00f3t\u00a0nh\u01b0ng kh\u00f4ng li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi \u0111\u00e3 ki\u1ec3m tra, thanh tra th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f2n sai s\u00f3t li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3 \u0111\u00e3 ki\u1ec3m tra, thanh tra nh\u01b0ng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111\u00e3 ki\u1ec3m tra, thanh tra th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f2n sai s\u00f3t li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi \u0111\u00e3 ki\u1ec3m tra, thanh tra d\u1eabn \u0111\u1ebfn ph\u00e1t sinh t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p 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\u00a0li\u00ean quan \u0111\u1ebfn t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf\u00a0nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf theo k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) H\u1ed3 s\u01a1 khai b\u1ed5 sung<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf b\u1ecb sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (trong tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u00f3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf);<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p><span lang=\"AMH\">c) C\u00e1c tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">c.1) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n th\u00ec ch\u1ec9 l\u1eadp T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 g\u1eedi t\u00e0i li\u1ec7u gi\u1ea3i th\u00edch k\u00e8m theo, kh\u00f4ng ph\u1ea3i l\u1eadp B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS.<\/span><\/p>\n<p><span lang=\"AMH\">c.2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m t\u0103ng ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung v\u00e0 t\u1ef1 x\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p v\u00e0 m\u1ee9c t\u00ednh ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 1: C\u00f4ng ty A v\u00e0o th\u00e1ng 8\/2014 l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 01\/2014 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng, th\u00ec C\u00f4ng ty A n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam 100 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh \u0111\u1ec3 n\u1ed9p v\u00e0o NSNN.<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 C\u00f4ng ty A n\u1ed9p cho c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf GTGT th\u00e1ng 01\/2014<b><i> <\/i><\/b>\u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf GTGT th\u00e1ng 01\/2014;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong t\u1edd khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 2: C\u00f4ng ty B v\u00e0o th\u00e1ng 8\/2014 l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2013 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng, tr\u01b0\u1eddng h\u1ee3p n\u00e0y C\u00f4ng ty B n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam 100 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh \u0111\u1ec3 n\u1ed9p v\u00e0o NSNN.<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 C\u00f4ng ty B n\u1ed9p cho c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2013 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2013 l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2013;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">c.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung. S\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p, n\u1ebfu \u0111\u00e3 n\u1ed9p NSNN th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sau ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 3: C\u00f4ng ty C v\u00e0o th\u00e1ng 8\/2014 l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) th\u00e1ng 01\/2014 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng, th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a th\u00e1ng 01\/2014, \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sau ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 C\u00f4ng ty C n\u1ed9p cho c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf TT\u0110B th\u00e1ng 01\/2014 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf TT\u0110B th\u00e1ng 01\/2014;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 4: C\u00f4ng ty D v\u00e0o th\u00e1ng 8\/2014 l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 01\/2014 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng th\u00ec s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sau ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 C\u00f4ng ty D n\u1ed9p cho c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf GTGT th\u00e1ng 01\/2014 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a k\u1ef3 t\u00ednh<b><i> <\/i><\/b>thu\u1ebf GTGT th\u00e1ng 01\/2014;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 5: C\u00f4ng ty E v\u00e0o th\u00e1ng 8\/2014 l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) n\u0103m 2013 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng (k\u00ea khai n\u1ed9p thu\u1ebf TNDN 200 tri\u1ec7u \u0111\u1ed3ng, nay \u0111i\u1ec1u ch\u1ec9nh c\u00f2n ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng), th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a n\u0103m 2013, \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sau ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 C\u00f4ng ty E n\u1ed9p cho c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2013 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2013;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2013, th\u00ec khi n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2013, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung thu\u1ebf TNDN t\u1eebng qu\u00fd trong n\u0103m 2013, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo t\u1eebng qu\u00fd, t\u00ednh l\u1ea1i s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf c\u1ee7a c\u00e1c qu\u00fd trong n\u0103m 2013.<\/span><\/p>\n<p><span lang=\"AMH\">c.4) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1ec9 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh t\u0103ng kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 sai s\u00f3t khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 6: C\u00f4ng ty G v\u00e0o th\u00e1ng 8\/2014 l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 01\/2014 ch\u1ec9 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng:<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 C\u00f4ng ty G n\u1ed9p cho c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf GTGT th\u00e1ng 01\/2014 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb th\u00eam 500 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu 01\/KHBS l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb th\u00eam 500 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a k\u1ef3 t\u00ednh<b><i> <\/i><\/b>thu\u1ebf GTGT th\u00e1ng 01\/2014;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">S\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng 500 tri\u1ec7u \u0111\u1ed3ng, C\u00f4ng ty G khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2014 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 8\/2014.<\/span><\/p>\n<p><span lang=\"AMH\">c.5) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a d\u1eebng kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 sai s\u00f3t khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 7: C\u00f4ng ty H v\u00e0o th\u00e1ng 8\/2014 l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 01\/2014 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng xu\u1ed1ng c\u00f2n 100 tri\u1ec7u \u0111\u1ed3ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf GTGT 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 kh\u00f4ng ph\u1ea3i t\u00ednh ch\u1eadm n\u1ed9p, m\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a th\u00e1ng 01\/2014 l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0o t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng 7\/2014 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 8\/2014, th\u00e1ng l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau \u2013 \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc).<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 C\u00f4ng ty H n\u1ed9p cho c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">+ T\u1edd khai thu\u1ebf GTGT th\u00e1ng 01\/2014 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft 100 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"AMH\">+ B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu 01\/KHBS l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft 100 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf GTGT th\u00e1ng 01\/2014;<\/span><\/p>\n<p><span lang=\"AMH\">+ T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 d\u1eebng kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf x\u00e9t ho\u00e0n thu\u1ebf theo h\u1ed3 s\u01a1<b><i> <\/i><\/b>\u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 khai b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 8: Tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 01\/2015, C\u00f4ng ty H \u0111\u00e3 d\u1eebng kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n 900 tri\u1ec7u \u0111\u1ed3ng. Th\u00e1ng 3\/2015, C\u00f4ng ty H l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 01\/2015 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 d\u1eebng kh\u1ea5u tr\u1eeb \u0111\u1ec1 ngh\u1ecb ho\u00e0n t\u1eeb 900 tri\u1ec7u \u0111\u1ed3ng xu\u1ed1ng c\u00f2n 800 tri\u1ec7u \u0111\u1ed3ng do 100 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, c\u01a1 quan thu\u1ebf ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf GTGT 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 kh\u00f4ng ph\u1ea3i t\u00ednh ch\u1eadm n\u1ed9p. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf GTGT th\u00e1ng 01\/2015 v\u00e0 h\u1ed3 s\u01a1 khai b\u1ed5 sung ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT v\u1edbi s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n sau khi khai b\u1ed5 sung l\u00e0 800 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n sai v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan Kho B\u1ea1c Nh\u00e0 n\u01b0\u1edbc k\u00fd x\u00e1c nh\u1eadn tr\u00ean L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu NSNN ho\u1eb7c L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu NSNN \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai b\u1ed5 sung. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 ho\u00e0n sai ho\u1eb7c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf s\u1ebd t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 9: C\u00f4ng ty H v\u00e0o th\u00e1ng 8\/2014 l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 01\/2014 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng xu\u1ed1ng c\u00f2n 100 tri\u1ec7u \u0111\u1ed3ng, s\u1ed1 ti\u1ec1n thu\u1ebf GTGT n\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan KBNN k\u00fd x\u00e1c nh\u1eadn tr\u00ean L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu NSNN s\u1ed1 123, ng\u00e0y 25\/04\/2014 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf GTGT 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0o T\u00e0i kho\u1ea3n thu h\u1ed3i ho\u00e0n thu\u1ebf GTGT v\u00e0 t\u1ef1 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb ng\u00e0y 25\/04\/2014 \u0111\u1ebfn ng\u00e0y k\u00ea khai b\u1ed5 sung \u0111\u1ec3 n\u1ed9p v\u00e0o T\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"AMH\">c.6) <\/span><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ed3ng th\u1eddi l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung.<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p v\u00e0 m\u1ee9c t\u00ednh ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh \u0111\u1ed3ng th\u1eddi khai s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u1ee7a k\u1ef3 sai s\u00f3t v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 10: C\u00f4ng ty I v\u00e0o th\u00e1ng 8\/2014 l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 01\/2014 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft, chuy\u1ec3n sang k\u1ef3 sau l\u00e0<b><i> <\/i><\/b>200 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi l\u00e0m ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u0103ng 100 tri\u1ec7u \u0111\u1ed3ng (t\u1edd khai thu\u1ebf GTGT th\u00e1ng 01\/2014 c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft, chuy\u1ec3n sang k\u1ef3 sau l\u00e0 200 tri\u1ec7u, nay \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 300 tri\u1ec7u, d\u1eabn t\u1edbi t\u1edd khai thu\u1ebf GTGT th\u00e1ng 01\/2014 ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p l\u00e0 100 tri\u1ec7u) th\u00ec \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam 100 tri\u1ec7u, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p thu\u1ebf, t\u00ednh ti\u1ec1n n\u1ed9p ch\u1eadm; \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT 200 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o v\u00e0o t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng 7\/2014 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 8\/2014 (k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau \u2013 \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc).<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 C\u00f4ng ty I n\u1ed9p cho c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng 01\/2014 l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng: T\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n ra sai l\u1ec7ch, C\u00f4ng ty I th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 n\u1ed9p thu\u1ebf 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 t\u00ednh n\u1ed9p ch\u1eadm. H\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh n\u1ed9p cho c\u01a1 quan thu\u1ebf g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">+ T\u1edd khai thu\u1ebf GTGT th\u00e1ng 01\/2014 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"AMH\">+ B\u1ea3n gi\u1ea3i tr\u00ecnh b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu 01\/KHBS c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh th\u00e1ng 01\/2014;<\/span><\/p>\n<p><span lang=\"AMH\">+ T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a th\u00e1ng 01\/2014 l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng: C\u00f4ng ty I th\u1ef1c hi\u1ec7n khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc c\u1ee7a t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng 7\/2014 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 8\/2014.<\/span><\/p>\n<p><span lang=\"AMH\">c.7) <\/span><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ed3ng th\u1eddi l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung.<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng c\u1ee7a k\u1ef3 sai s\u00f3t v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i. \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 tr\u01b0\u1eddng h\u1ee3p c.3 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">c.8) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean t\u1edd khai GTGT kh\u1ea5u tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean t\u1edd khai do ch\u01b0a \u0111\u1ea3m b\u1ea3o tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 ch\u01b0a l\u00e0m h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung \u0111\u1ed3ng th\u1eddi khai s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 11: C\u00f4ng ty K \u0111\u00e3 k\u00ea khai s\u1ed1 thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o T\u1edd khai thu\u1ebf GTGT th\u00e1ng 6\/2014 l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng ch\u01b0a l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT. Th\u00e1ng 8\/2014, C\u00f4ng ty K ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf khai \u0111\u1ec1 ngh\u1ecb ho\u00e0n n\u00eau tr\u00ean ch\u01b0a \u0111\u1ea3m b\u1ea3o tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 khai \u0111\u1ec1 ngh\u1ecb ho\u00e0n ch\u01b0a \u0111\u1ea3m b\u1ea3o tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n t\u1ea1i t\u1edd khai thu\u1ebf GTGT th\u00e1ng 6\/2014 v\u00e0 \u0111\u01b0\u1ee3c khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc t\u01b0\u01a1ng \u1ee9ng tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2014 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 8\/2014.<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 C\u00f4ng ty K n\u1ed9p cho c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf GTGT th\u00e1ng 6\/2014 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n, t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu 01\/KHBS.<\/span><\/p>\n<p><span lang=\"AMH\">6. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, 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. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">a) H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, 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, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, 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 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11, \u0110i\u1ec1u 16, \u0110i\u1ec1u 18, \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">b) 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 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh \u1edf c\u00f9ng \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u1edbi n\u01a1i doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf). 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 n\u00e0y nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">c) H\u1ed3 s\u01a1 khai 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 \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u1edbi n\u01a1i doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf); 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 n\u00e0y nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">d) 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 ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 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 t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i 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><\/p>\n<p><span lang=\"AMH\">\u0111) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc tr\u00ean c\u00f9ng m\u1ed9t \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 quy \u0111\u1ecbnh vi\u1ec7c ph\u1ed1i h\u1ee3p, gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh m\u00e0 trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 khai thu\u1ebf theo c\u01a1 ch\u1ebf 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 quy \u0111\u1ecbnh \u0111\u00f3.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 11. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u01a1 quan thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><span lang=\"AMH\">b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kinh doanh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng c\u00f9ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng chung cho c\u1ea3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"AMH\">N\u1ebfu \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 con d\u1ea5u, t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra c\u00f3 nhu c\u1ea7u k\u00ea khai n\u1ed9p thu\u1ebf ri\u00eang ph\u1ea3i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf ri\u00eang v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ri\u00eang.<\/span><\/p>\n<p><span lang=\"AMH\">C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd, giao C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh v\u1ec1 n\u01a1i k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, massage, karaoke.<\/span><\/p>\n<p><span lang=\"AMH\">c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kinh doanh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c; n\u1ebfu \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ef1 \u00e1n kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh, c\u00f3 th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (chi nh\u00e1nh, Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\u2026) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 12: C\u00f4ng ty kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n A c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i, C\u00f4ng ty l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ph\u00e1t tri\u1ec3n nh\u00e0 t\u1ea1i th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng, C\u00f4ng ty th\u00e0nh l\u1eadp chi nh\u00e1nh t\u1ea1i \u0110\u00e0 N\u1eb5ng \u0111\u1ec3 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n th\u00ec chi nh\u00e1nh C\u00f4ng ty A ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf, khai n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00e0y t\u1ea1i \u0110\u00e0 N\u1eb5ng.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a c\u01a1 s\u1edf kinh doanh n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd, th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 thu mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n, xu\u1ea5t b\u00e1n v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u00ec khi \u0111i\u1ec1u chuy\u1ec3n, xu\u1ea5t b\u00e1n, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT.<\/span><\/p>\n<p><span lang=\"AMH\">d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec:<\/span><\/p>\n<p><span lang=\"AMH\">N\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c c\u00f3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf\u00a0theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t, khi \u0111i\u1ec1u chuy\u1ec3n b\u00e1n th\u00e0nh ph\u1ea9m ho\u1eb7c th\u00e0nh ph\u1ea9m, k\u1ec3 c\u1ea3 xu\u1ea5t cho tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0m c\u0103n c\u1ee9 k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">N\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 2% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%) ho\u1eb7c theo t\u1ef7 l\u1ec7 1% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%) tr\u00ean doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c nh\u01b0 sau: S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh nh\u00e2n (x) v\u1edbi t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m do c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c s\u1ea3n xu\u1ea5t ra ho\u1eb7c s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c tr\u00ean t\u1ed5ng doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra c\u1ee7a to\u00e0n doanh nghi\u1ec7p. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi \u201cB\u1ea3ng ph\u00e2n b\u1ed5 thu\u1ebf GTGT cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n\u201d theo m\u1eabu s\u1ed1 01-6\/GTGT k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, \u0111\u1ed3ng th\u1eddi g\u1eedi m\u1ed9t b\u1ea3n B\u1ea3ng ph\u00e2n b\u1ed5 m\u1eabu s\u1ed1 01-6\/GTGT n\u00eau tr\u00ean t\u1edbi c\u00e1c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"AMH\">C\u0103n c\u1ee9 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 gi\u1eefa \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c tr\u00ean B\u1ea3ng ph\u00e2n b\u1ed5 theo m\u1eabu s\u1ed1 01-6\/GTGT n\u00eau tr\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c. Tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ph\u1ea3i ghi r\u00f5 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 13: C\u00f4ng ty A tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i c\u00f3 2 \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u00f3ng t\u1ea1i H\u1ea3i Ph\u00f2ng v\u00e0 H\u01b0ng Y\u00ean. S\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 10% v\u00e0 do tr\u1ee5 s\u1edf ch\u00ednh xu\u1ea5t b\u00e1n.<\/span><\/p>\n<p><span lang=\"AMH\">Trong k\u1ef3 khai thu\u1ebf th\u00e1ng 8\/2014: doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra t\u1ea1i nh\u00e0 m\u00e1y \u1edf H\u1ea3i Ph\u00f2ng l\u00e0 500 tri\u1ec7u; doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra t\u1ea1i nh\u00e0 m\u00e1y \u1edf H\u01b0ng Y\u00ean l\u00e0 600 tri\u1ec7u. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty A (theo t\u1edd khai 01\/GTGT) trong k\u1ef3 l\u00e0: 25 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">S\u1ed1 thu\u1ebf GTGT m\u00e0 C\u00f4ng ty A ph\u1ea3i n\u1ed9p cho H\u1ea3i Ph\u00f2ng l\u00e0:<\/span><\/p>\n<p><span lang=\"AMH\">500 tri\u1ec7u x 2% = 10 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">S\u1ed1 thu\u1ebf GTGT m\u00e0 C\u00f4ng ty A ph\u1ea3i n\u1ed9p cho H\u01b0ng Y\u00ean l\u00e0:<\/span><\/p>\n<p><span lang=\"AMH\">600 tri\u1ec7u x 2% = 12 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">S\u1ed1 thu\u1ebf GTGT m\u00e0 C\u00f4ng ty A ph\u1ea3i n\u1ed9p cho H\u00e0 N\u1ed9i l\u00e0:<\/span><\/p>\n<p><span lang=\"AMH\">25 tri\u1ec7u \u2013 10 tri\u1ec7u \u2013 12 tri\u1ec7u = 3 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 14: C\u00f4ng ty A tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i c\u00f3 3 nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u00f3ng t\u1ea1i H\u00e0 N\u1ed9i, H\u1ea3i Ph\u00f2ng v\u00e0 H\u01b0ng Y\u00ean. S\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra do tr\u1ee5 s\u1edf ch\u00ednh xu\u1ea5t b\u00e1n.<\/span><\/p>\n<p><span lang=\"AMH\">Trong k\u1ef3 khai thu\u1ebf th\u00e1ng 9\/2014: doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra t\u1ea1i nh\u00e0 m\u00e1y \u1edf H\u1ea3i Ph\u00f2ng l\u00e0 500 tri\u1ec7u; doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra t\u1ea1i nh\u00e0 m\u00e1y \u1edf H\u01b0ng Y\u00ean l\u00e0 600 tri\u1ec7u; doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra t\u1ea1i nh\u00e0 m\u00e1y \u1edf H\u00e0 N\u1ed9i l\u00e0 200 tri\u1ec7u.<\/span><\/p>\n<p><span lang=\"AMH\">S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a C\u00f4ng ty A (theo t\u1edd khai 01\/GTGT) trong k\u1ef3 l\u00e0: 20 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">Theo nguy\u00ean t\u1eafc t\u1ea1m n\u1ed9p t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng theo t\u1ef7 l\u1ec7 2% doanh thu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf 10%, C\u00f4ng ty A x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho H\u1ea3i Ph\u00f2ng v\u00e0 H\u01b0ng Y\u00ean l\u00e0: 500 tri\u1ec7u x 2% + 600 tri\u1ec7u x 2% = 22 tri\u1ec7u. Nh\u01b0 v\u1eady khi x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc n\u00e0y th\u00ec s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng s\u1ebd l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a C\u00f4ng ty A t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh. V\u00ec v\u1eady, C\u00f4ng ty A t\u1ef1 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">S\u1ed1 thu\u1ebf GTGT m\u00e0 C\u00f4ng ty A ph\u1ea3i n\u1ed9p cho H\u1ea3i Ph\u00f2ng l\u00e0:<\/span><\/p>\n<p><span lang=\"AMH\">20 tri\u1ec7u x 500 tri\u1ec7u \/ (500 tri\u1ec7u + 600 tri\u1ec7u +200 tri\u1ec7u) = 7.69 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">S\u1ed1 thu\u1ebf GTGT m\u00e0 C\u00f4ng ty A ph\u1ea3i n\u1ed9p cho H\u01b0ng Y\u00ean l\u00e0:<\/span><\/p>\n<p><span lang=\"AMH\">20 tri\u1ec7u x 600 tri\u1ec7u \/ (500 tri\u1ec7u + 600 tri\u1ec7u + 200 tri\u1ec7u) = 9.23 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">S\u1ed1 thu\u1ebf GTGT m\u00e0 C\u00f4ng ty A ph\u1ea3i n\u1ed9p cho H\u00e0 N\u1ed9i l\u00e0:<\/span><\/p>\n<p><span lang=\"AMH\">20 tri\u1ec7u \u2013 7.69 tri\u1ec7u \u2013 9.23 tri\u1ec7u = 3.08 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 15: C\u00f4ng ty A tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i c\u00f3 2 \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u00f3ng t\u1ea1i H\u1ea3i Ph\u00f2ng v\u00e0 H\u01b0ng Y\u00ean. S\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra do tr\u1ee5 s\u1edf ch\u00ednh xu\u1ea5t b\u00e1n.<\/span><\/p>\n<p><span lang=\"AMH\">Trong k\u1ef3 khai thu\u1ebf th\u00e1ng 10\/2014: doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra t\u1ea1i nh\u00e0 m\u00e1y \u1edf H\u1ea3i Ph\u00f2ng l\u00e0 400 tri\u1ec7u; doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra t\u1ea1i nh\u00e0 m\u00e1y \u1edf H\u01b0ng Y\u00ean l\u00e0 500 tri\u1ec7u. Th\u00e1ng 10\/2014, C\u00f4ng ty A kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh. C\u00f4ng ty A c\u0169ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho H\u1ea3i Ph\u00f2ng v\u00e0 H\u01b0ng Y\u00ean.<\/span><\/p>\n<p><span lang=\"AMH\">\u0111) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, 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 n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh (sau \u0111\u00e2y g\u1ecdi l\u00e0 kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.<\/span><\/p>\n<p><span lang=\"AMH\">C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd, giao C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh v\u1ec1 n\u01a1i k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 16: C\u00f4ng ty A tr\u1ee5 s\u1edf t\u1ea1i H\u1ea3i Ph\u00f2ng, k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p xi m\u0103ng cho C\u00f4ng ty B c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i, theo h\u1ee3p \u0111\u1ed3ng, h\u00e0ng h\u00f3a s\u1ebd \u0111\u01b0\u1ee3c C\u00f4ng ty A giao t\u1ea1i c\u00f4ng tr\u00ecnh m\u00e0 c\u00f4ng ty B \u0111ang x\u00e2y d\u1ef1ng t\u1ea1i H\u00e0 N\u1ed9i, th\u00ec ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh. C\u00f4ng ty A th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT t\u1ea1i H\u1ea3i Ph\u00f2ng, kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai b\u00e1n h\u00e0ng v\u00e3ng lai \u0111\u1ed1i v\u1edbi doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng cho C\u00f4ng ty B t\u1ea1i H\u00e0 N\u1ed9i.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 17: C\u00f4ng ty B c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, c\u00f3 c\u00e1c kho h\u00e0ng t\u1ea1i H\u1ea3i Ph\u00f2ng, Ngh\u1ec7 An kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng kinh doanh. Khi C\u00f4ng ty B xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a t\u1ea1i kho \u1edf H\u1ea3i Ph\u00f2ng cho C\u00f4ng ty C t\u1ea1i H\u01b0ng Y\u00ean th\u00ec C\u00f4ng ty B kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT b\u00e1n h\u00e0ng v\u00e3ng lai t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u00e1c kho h\u00e0ng (H\u1ea3i Ph\u00f2ng, Ngh\u1ec7 An).<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 18:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i, k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty B ch\u1ec9 \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n, kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1ea1i S\u01a1n La m\u00e0 C\u00f4ng ty B l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u00ec ho\u1ea1t \u0111\u1ed9ng n\u00e0y kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ngo\u1ea1i t\u1ec9nh. C\u00f4ng ty A th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng n\u00e0y t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ea1i S\u01a1n La.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i, k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty C \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng (trong \u0111\u00f3 c\u00f3 bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf) t\u1ea1i S\u01a1n La m\u00e0 C\u00f4ng ty C l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u00ec C\u00f4ng ty A th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT x\u00e2y d\u1ef1ng v\u00e3ng lai \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng n\u00e0y t\u1ea1i S\u01a1n La.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 19: C\u00f4ng ty B tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i b\u00e1n m\u00e1y \u0111i\u1ec1u h\u00f2a cho kh\u00e1ch t\u1ea1i H\u00f2a B\u00ecnh (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t) th\u00ec C\u00f4ng ty B kh\u00f4ng ph\u1ea3i n\u1ed9p v\u00e3ng lai t\u1ea1i H\u00f2a B\u00ecnh.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 20: C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i mua 10 c\u0103n nh\u00e0 thu\u1ed9c 1 d\u1ef1 \u00e1n c\u1ee7a C\u00f4ng ty B t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh. Sau \u0111\u00f3 C\u00f4ng ty A b\u00e1n l\u1ea1i c\u00e1c c\u0103n nh\u00e0 n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng C th\u00ec C\u00f4ng ty A ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh theo t\u1ef7 l\u1ec7 % doanh thu v\u1edbi c\u01a1 quan thu\u1ebf t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh.<\/span><\/p>\n<p><span lang=\"AMH\">e) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ngo\u1ea1i t\u1ec9nh li\u00ean quan t\u1edbi nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0: x\u00e2y d\u1ef1ng \u0111\u01b0\u1eddng giao th\u00f4ng, \u0111\u01b0\u1eddng d\u00e2y t\u1ea3i \u0111i\u1ec7n, \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn n\u01b0\u1edbc, d\u1eabn d\u1ea7u, d\u1eabn kh\u00ed,\u2026, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu c\u1ee7a c\u00f4ng tr\u00ecnh \u1edf t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p huy\u1ec7n, t\u1ec9nh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<b><i> <\/i><\/b>c\u1ee7a doanh thu x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ngo\u1ea1i t\u1ec9nh chung v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<p><span lang=\"AMH\">2. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n<p><span lang=\"AMH\">a) Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 lo\u1ea1i khai thu\u1ebf theo th\u00e1ng tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c, d kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">b) Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/span><\/p>\n<p><span lang=\"AMH\">b.1) \u0110\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd<\/span><\/p>\n<p><span lang=\"AMH\">Khai thu\u1ebf theo qu\u00fd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p 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><\/p>\n<p><span lang=\"AMH\">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 s\u1ebd c\u0103n c\u1ee9 theo m\u1ee9c doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (\u0111\u1ee7 12 th\u00e1ng) \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng hay theo qu\u00fd.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 21:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Doanh nghi\u1ec7p A b\u1eaft \u0111\u1ea7u ho\u1ea1t s\u1ea3n xu\u1ea5t kinh doanh t\u1eeb th\u00e1ng 1\/2014 th\u00ec t\u1eeb k\u1ef3 khai thu\u1ebf th\u00e1ng 1\/2014 \u0111\u1ebfn k\u1ef3 khai thu\u1ebf th\u00e1ng 12\/2014, doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng. Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o doanh thu c\u1ee7a n\u0103m 2014 (\u0111\u1ee7 12 th\u00e1ng c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh n\u0103m 2015 th\u1ef1c hi\u1ec7n khai thu\u1ebf th\u00e1ng hay khai qu\u00fd.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Doanh nghi\u1ec7p B b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1eeb th\u00e1ng 8\/2013 th\u00ec t\u1eeb k\u1ef3 khai thu\u1ebf th\u00e1ng 8\/2013 \u0111\u1ebfn k\u1ef3 khai thu\u1ebf th\u00e1ng 12\/2014, doanh nghi\u1ec7p B th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng. Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o doanh thu c\u1ee7a n\u0103m 2014 (\u0111\u1ee7 12 th\u00e1ng c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh n\u0103m 2015 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd.<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf theo th\u00e1ng hay k\u00ea khai thu\u1ebf theo qu\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd mu\u1ed1n chuy\u1ec3n sang khai thu\u1ebf theo th\u00e1ng th\u00ec g\u1eedi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u khai thu\u1ebf GTGT theo th\u00e1ng.<\/span><\/p>\n<p><span lang=\"AMH\">b.2) Th\u1eddi k\u1ef3 khai thu\u1ebf theo qu\u00fd<\/span><\/p>\n<p><span lang=\"AMH\">Vi\u1ec7c th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd hay theo th\u00e1ng \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 \u1ed5n \u0111\u1ecbnh theo chu k\u1ef3 3 n\u0103m. Ri\u00eang chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00ednh k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2016.<\/span><\/p>\n<p><span lang=\"AMH\">Trong chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh theo qu\u00fd, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c qua thanh tra, ki\u1ec3m tra, c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh n\u00e0y tr\u00ean 20 t\u1ef7 \u0111\u1ed3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u00f3 th\u00ec t\u1eeb n\u0103m ti\u1ebfp theo c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n cho \u0111\u1ebfn h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng.<\/span><\/p>\n<p><span lang=\"AMH\">Trong chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh theo th\u00e1ng, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c qua thanh tra, ki\u1ec3m tra, c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh n\u00e0y t\u1eeb 20 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u00f3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd t\u1eeb n\u0103m ti\u1ebfp theo c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n cho \u0111\u1ebfn h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 22: Doanh nghi\u1ec7p C n\u0103m 2012 c\u00f3 t\u1ed5ng doanh thu l\u00e0 18 t\u1ef7 \u0111\u1ed3ng n\u00ean thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd t\u1eeb ng\u00e0y 01\/7\/2013. Doanh thu c\u1ee7a n\u0103m 2013; 2014; 2015 ho\u1eb7c 2016 do doanh nghi\u1ec7p k\u00ea khai (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung) ho\u1eb7c do ki\u1ec3m tra, thanh tra k\u1ebft lu\u1eadn l\u00e0 25 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p C v\u1eabn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd \u0111\u1ebfn h\u1ebft n\u0103m 2016. T\u1eeb n\u0103m 2017 s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i chu k\u1ef3 khai thu\u1ebf m\u1edbi d\u1ef1a tr\u00ean doanh thu c\u1ee7a n\u0103m 2016.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 23: Doanh nghi\u1ec7p D n\u0103m 2012 c\u00f3 t\u1ed5ng doanh thu l\u00e0 27 t\u1ef7 \u0111\u1ed3ng n\u00ean th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng. Doanh thu n\u0103m 2013 do doanh nghi\u1ec7p k\u00ea khai (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung) ho\u1eb7c do ki\u1ec3m tra, thanh tra k\u1ebft lu\u1eadn l\u00e0 18 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p D v\u1eabn th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng \u0111\u1ebfn h\u1ebft n\u0103m 2016. T\u1eeb n\u0103m 2017 s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i chu k\u1ef3 khai thu\u1ebf m\u1edbi d\u1ef1a tr\u00ean doanh thu c\u1ee7a n\u0103m 2016.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 24: Doanh nghi\u1ec7p E n\u0103m 2012 c\u00f3 t\u1ed5ng doanh thu tr\u00ean t\u1edd khai thu\u1ebf GTGT l\u00e0 17 t\u1ef7 \u0111\u1ed3ng n\u00ean thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd t\u1eeb ng\u00e0y 01\/7\/2013. N\u0103m 2014, c\u01a1 quan thu\u1ebf thanh tra k\u1ebft lu\u1eadn doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a n\u0103m 2012 t\u0103ng th\u00eam 5 t\u1ef7 so v\u1edbi s\u1ed1 li\u1ec7u k\u00ea khai l\u00e0 22 t\u1ef7, th\u00ec t\u1eeb n\u0103m 2015 \u0111\u1ebfn h\u1ebft n\u0103m 2016 doanh nghi\u1ec7p E th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng. T\u1eeb n\u0103m 2017 s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i chu k\u1ef3 khai thu\u1ebf m\u1edbi d\u1ef1a tr\u00ean doanh thu c\u1ee7a n\u0103m 2016.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 25: Doanh nghi\u1ec7p G n\u0103m 2012 c\u00f3 t\u1ed5ng doanh thu tr\u00ean t\u1edd khai thu\u1ebf GTGT l\u00e0 17 t\u1ef7 \u0111\u1ed3ng n\u00ean thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd t\u1eeb ng\u00e0y 01\/7\/2013. N\u0103m 2014, Doanh nghi\u1ec7p G t\u1ef1 khai b\u1ed5 sung doanh thu t\u00ednh thu\u1ebf GTGT c\u1ee7a n\u0103m 2012 t\u0103ng th\u00eam 5 t\u1ef7 so v\u1edbi s\u1ed1 li\u1ec7u k\u00ea khai l\u00e0 22 t\u1ef7, th\u00ec t\u1eeb n\u0103m 2015 \u0111\u1ebfn h\u1ebft n\u0103m 2016 doanh nghi\u1ec7p G th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng. T\u1eeb n\u0103m 2017 s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i chu k\u1ef3 khai thu\u1ebf m\u1edbi d\u1ef1a tr\u00ean doanh thu c\u1ee7a n\u0103m 2016.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 26: Doanh nghi\u1ec7p H th\u00e0nh l\u1eadp th\u00e1ng 7\/2013, t\u1ed5ng doanh thu tr\u00ean t\u1edd khai thu\u1ebf GTGT n\u0103m 2014 d\u01b0\u1edbi 20 t\u1ef7 th\u00ec doanh nghi\u1ec7p H \u0111\u01b0\u1ee3c khai thu\u1ebf theo qu\u00fd t\u1eeb n\u0103m 2015 \u0111\u1ebfn h\u1ebft n\u0103m 2016. T\u1eeb n\u0103m 2017 s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i chu k\u1ef3 khai thu\u1ebf m\u1edbi d\u1ef1a tr\u00ean doanh thu c\u1ee7a n\u0103m 2016.<\/span><\/p>\n<p><span lang=\"AMH\">b.3) C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 l\u00e0m \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 T\u1ed5ng doanh thu tr\u00ean c\u00e1c T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf trong n\u0103m d\u01b0\u01a1ng l\u1ecbch (bao g\u1ed3m c\u1ea3 doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec doanh thu b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"AMH\">c) Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1m t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.<\/span><\/p>\n<p><span lang=\"AMH\">d) Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh s\u1ed1 c\u1ee7a ng\u01b0\u1eddi kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n<p><span lang=\"AMH\">3. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/span><\/p>\n<p><span lang=\"AMH\">b) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng, qu\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 01\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra theo m\u1eabu s\u1ed1 01-1\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o theo m\u1eabu s\u1ed1 01-2\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% theo m\u1eabu s\u1ed1 01-3\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng, qu\u00fd theo m\u1eabu s\u1ed1 01-4A\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng, qu\u00fd theo t\u1ef7 l\u1ec7 (%) doanh thu h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean t\u1ed5ng doanh thu h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra c\u1ee7a th\u00e1ng, qu\u00fd).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u0103m theo m\u1eabu s\u1ed1 01-4B\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh ph\u00e2n b\u1ed5 l\u1ea1i s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong n\u0103m theo t\u1ef7 l\u1ec7 (%) doanh thu h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean t\u1ed5ng doanh thu h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra c\u1ee7a n\u0103m). S\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng m\u01b0\u1eddi hai ho\u1eb7c c\u1ee7a qu\u00fd 4 c\u1ee7a n\u0103m.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 n\u1ed9p c\u1ee7a doanh thu kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh theo m\u1eabu s\u1ed1 01-5\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3ng ph\u00e2n b\u1ed5 thu\u1ebf GTGT cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (n\u1ebfu c\u00f3) theo m\u1eabu s\u1ed1 01-6\/GTGT k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea s\u1ed1 l\u01b0\u1ee3ng xe \u00f4 t\u00f4, xe hai b\u00e1nh g\u1eafn m\u00e1y b\u00e1n ra theo m\u1eabu s\u1ed1 01-7\/GTGT (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh xe \u00f4 t\u00f4, xe hai b\u00e1nh g\u1eafn m\u00e1y).<\/span><\/p>\n<p><span lang=\"AMH\">c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng c\u00f9ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n. Sau khi b\u00f9 tr\u1eeb n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb h\u1ebft theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh. N\u1ebfu s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u00e1c Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c chi nh\u00e1nh \u0111\u00f3ng t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 thay m\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd m\u1ed9t ho\u1eb7c nhi\u1ec1u d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng; Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh c\u00f3 con d\u1ea5u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, c\u00f3 t\u00e0i kho\u1ea3n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng, \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u00ec Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf. Khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf, c\u01a1 s\u1edf kinh doanh l\u00e0 ch\u1ee7 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i t\u1ed5ng h\u1ee3p s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 ho\u00e0n, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 b\u00e0n giao cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec3 doanh nghi\u1ec7p m\u1edbi th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 27: Doanh nghi\u1ec7p A c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i H\u1ea3i Ph\u00f2ng, \u0111\u1ed3ng th\u1eddi c\u00f3 th\u00e0nh l\u1eadp Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c chi nh\u00e1nh t\u1ea1i H\u1ea3i Ph\u00f2ng \u0111\u1ec3 thay m\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y; Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c chi nh\u00e1nh c\u00f3 con d\u1ea5u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, c\u00f3 t\u00e0i kho\u1ea3n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng, \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u00ec Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c chi nh\u00e1nh ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf t\u1ea1i H\u1ea3i Ph\u00f2ng.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 28: Doanh nghi\u1ec7p A c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i, n\u0103m 2014 c\u00f3 d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y th\u00e9p \u1edf H\u1ea3i Ph\u00f2ng (d\u1ef1 \u00e1n g\u1ed3m 3 t\u1ed5 h\u1ee3p), d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, doanh nghi\u1ec7p A l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf H\u00e0 N\u1ed9i \u2013 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, v\u00e0 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i H\u00e0 N\u1ed9i. \u0110\u1ebfn n\u0103m 2017, Nh\u00e0 m\u00e1y th\u00e9p H\u1ea3i ph\u00f2ng \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u00f3 t\u1ed5 h\u1ee3p th\u1ee9 nh\u1ea5t \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f3 doanh thu \u0111\u1ea7u ra th\u00ec nh\u00e0 m\u00e1y th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i H\u1ea3i Ph\u00f2ng. \u0110\u1ed1i v\u1edbi t\u1ed5 h\u1ee3p th\u1ee9 hai v\u00e0 t\u1ed5 h\u1ee3p th\u1ee9 ba v\u1eabn \u0111ang trong giai \u0111o\u1ea1n ti\u1ebfp t\u1ee5c x\u00e2y d\u1ef1ng th\u00ec Nh\u00e0 m\u00e1y th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a Nh\u00e0 m\u00e1y v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT t\u1ea1i H\u1ea3i Ph\u00f2ng<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 29: Doanh nghi\u1ec7p A ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Doanh nghi\u1ec7p A c\u00f3 d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng nh\u00e0 chung c\u01b0 \u0111\u1ec3 b\u00e1n th\u00ec \u0111\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo m\u1eabu s\u1ed1 02\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o theo m\u1eabu s\u1ed1 01-2\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n th\u00ec vi\u1ec7c k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo th\u00e1ng hay qu\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f9ng v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<p><span lang=\"AMH\">4. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/span><\/p>\n<p><span lang=\"AMH\">b) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng\/qu\u00fd t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 03\/GTGT ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">5. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/span><\/p>\n<p><span lang=\"AMH\">b) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng\/qu\u00fd t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu l\u00e0 T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1eabu s\u1ed1 04\/GTGT v\u00e0 B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra theo m\u1eabu s\u1ed1 04-1\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">c) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu l\u00e0 T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1eabu s\u1ed1 04\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">6. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh th\u00ec khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1m t\u00ednh theo t\u1ef7 l\u1ec7 2% \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% ho\u1eb7c theo t\u1ef7 l\u1ec7 1% \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% tr\u00ean doanh thu h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi c\u01a1 quan<b><i> <\/i><\/b>Thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i kinh doanh, b\u00e1n h\u00e0ng.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh l\u00e0 T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 05\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh \u0111\u01b0\u1ee3c n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh doanh thu. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh nhi\u1ec1u l\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf 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 thu\u1ebf n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d) Khi khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ed5ng h\u1ee3p doanh thu ph\u00e1t sinh v\u00e0 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 n\u1ed9p c\u1ee7a doanh thu kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh trong h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh. S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p (theo ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf) c\u1ee7a doanh thu kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<p><span lang=\"AMH\">7. Chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT; ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 06\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 01\/01\/2014 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 06\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc ng\u00e0y 20 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi ho\u1eb7c n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p><span lang=\"AMH\">8. H\u01b0\u1edbng d\u1eabn khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, l\u1eadp b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n ra, h\u00f3a \u0111\u01a1n mua v\u00e0o trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/span><\/p>\n<p><span lang=\"AMH\">a) Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u1eb7c l\u00e0 \u0111\u1ea1i l\u00fd thu mua h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c b\u00e1n, mua \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng kh\u00f4ng ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n \u0111\u1ea1i l\u00fd; h\u00e0ng h\u00f3a thu mua \u0111\u1ea1i l\u00fd nh\u01b0ng ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi doanh thu hoa h\u1ed3ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng. H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n \u0111\u1ea1i l\u00fd v\u00e0 h\u00e0ng h\u00f3a thu mua \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c khai tr\u00ean b\u1ea3ng k\u00ea m\u1eabu s\u1ed1 01-1\/GTGT v\u00e0 m\u1eabu s\u1ed1 01-2\/GTGT; s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n \u0111\u1ea1i l\u00fd, h\u00e0ng h\u00f3a thu mua \u0111\u1ea1i l\u00fd tr\u00ean hai b\u1ea3ng k\u00ea n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 l\u1eadp T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea1i l\u00fd kh\u00e1c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd; h\u00e0ng h\u00f3a thu mua \u0111\u1ea1i l\u00fd v\u00e0 th\u00f9 lao \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n<p><span lang=\"AMH\">b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kinh doanh v\u1eadn t\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eadn t\u1ea3i v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p align=\"left\"><span lang=\"VI\">c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd, k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kinh doanh d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3i n\u1ed9p T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh, m\u00e0 ch\u1ec9 n\u1ed9p B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra theo m\u1eabu s\u1ed1 01-1\/GTGT v\u00e0 B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o theo m\u1eabu s\u1ed1 01-2\/GTGT, trong \u0111\u00f3 ch\u1ec9 ti\u00eau thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng mua v\u00e0o ch\u1ec9 ghi ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea ph\u00f9 h\u1ee3p v\u1edbi h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u1eadp cho doanh thu c\u1ee7a d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh trong k\u1ef3 k\u00ea khai. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n cho \u0111\u01a1n v\u1ecb kh\u00e1c thu\u00ea mua t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t, nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c h\u00e0ng ho\u00e1<\/span><\/p>\n<p><span lang=\"SV\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn xu\u1ea5t, nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadn xu\u1ea5t, nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c (trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c kh\u00f4ng c\u00f3 n\u1ed9i dung \u1ee7y th\u00e1c v\u1ec1 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf GTGT thay cho \u0111\u1ed1i t\u01b0\u1ee3ng \u1ee7y th\u00e1c) nh\u01b0ng ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi th\u00f9 lao \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<i> <\/i><\/span><span lang=\"AMH\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadn xu\u1ea5t, nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c khai tr\u00ean b\u1ea3ng k\u00ea m\u1eabu s\u1ed1 01-1\/GTGT v\u00e0 m\u1eabu s\u1ed1 01-2\/GTGT; s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p v\u1ec1 h\u00e0ng h\u00f3a nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t, nh\u1eadp kh\u1ea9u tr\u00ean hai b\u1ea3ng k\u00ea n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 l\u1eadp T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p><span lang=\"AMH\">e) Vi\u1ec7c l\u1eadp c\u00e1c B\u1ea3ng k\u00ea h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra k\u00e8m theo T\u1edd khai thu\u1ebf g\u1eedi cho c\u01a1 quan thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n l\u1ebb tr\u1ef1c ti\u1ebfp cho \u0111\u1ed1i t\u01b0\u1ee3ng ti\u00eau d\u00f9ng nh\u01b0: \u0111i\u1ec7n, n\u01b0\u1edbc, x\u0103ng, d\u1ea7u, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 kh\u00e1ch s\u1ea1n, \u0103n u\u1ed1ng, v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, mua, b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd v\u00e0 b\u00e1n l\u1ebb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng kh\u00e1c th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai t\u1ed5ng h\u1ee3p doanh s\u1ed1 b\u00e1n l\u1ebb, kh\u00f4ng ph\u1ea3i k\u00ea khai theo t\u1eebng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua l\u1ebb, b\u1ea3ng k\u00ea t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c l\u1eadp theo t\u1eebng nh\u00f3m m\u1eb7t h\u00e0ng, d\u1ecbch v\u1ee5 c\u00f9ng thu\u1ebf su\u1ea5t, kh\u00f4ng ph\u1ea3i k\u00ea chi ti\u1ebft theo t\u1eebng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh ng\u00e2n h\u00e0ng c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra \u0111\u1ec3 l\u01b0u t\u1ea1i c\u01a1 s\u1edf ch\u00ednh. Khi t\u1ed5ng h\u1ee3p l\u1eadp B\u1ea3ng k\u00ea h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra, c\u01a1 s\u1edf ch\u00ednh ch\u1ec9 t\u1ed5ng h\u1ee3p theo s\u1ed1 t\u1ed5ng h\u1ee3p tr\u00ean B\u1ea3ng k\u00ea c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"AMH\">9. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 th\u00ec b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n. C\u01a1 s\u1edf kinh doanh \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p><span lang=\"AMH\">10. Vi\u1ec7c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">11. Khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, mi\u1ec5n tr\u1eeb ngo\u1ea1i giao<\/span><\/p>\n<p><span lang=\"AMH\">a) Ch\u1ee7 d\u1ef1 \u00e1n ODA vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u00e0 t\u00e0i tr\u1ee3 D\u1ef1 \u00e1n ODA; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i,<b><i> <\/i><\/b>t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam<b><i> <\/i><\/b>s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT; \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao kh\u00f4ng ph\u1ea3i khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng.<\/span><\/p>\n<p><span lang=\"AMH\">b) Chu\u0309 d\u01b0\u0323 a\u0301n ODA thu\u00f4\u0323c di\u00ea\u0323n kh\u00f4ng \u0111\u01b0\u01a1\u0323c hoa\u0300n thu\u00ea\u0301 GTGT th\u01b0\u0323c hi\u00ea\u0323n khai thu\u00ea\u0301 GTGT ha\u0300ng tha\u0301ng theo m\u00e2\u0303u s\u00f4\u0301 01\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y va\u0300 g\u01b0\u0309i C\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ecba b\u00e0n n\u01a1i th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/span><\/p>\n<p><span lang=\"AMH\">c) Nha\u0300 th\u00e2\u0300u n\u01b0\u01a1\u0301c ngoa\u0300i th\u01b0\u0323c hi\u00ea\u0323n d\u01b0\u0323 a\u0301n ODA thu\u00f4\u0323c di\u00ea\u0323n \u0111\u01b0\u01a1\u0323c hoa\u0300n thu\u00ea\u0301 GTGT, th\u01b0\u0323c hi\u00ea\u0323n khai thu\u00ea\u0301 GTGT ha\u0300ng tha\u0301ng theo m\u00e2\u0303u s\u00f4\u0301 01\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y va\u0300 g\u01b0\u0309i C\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ecba b\u00e0n n\u01a1i th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 d\u1ef1 \u00e1n ODA v\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b v\u00e0 c n\u00eau tr\u00ean th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ODA c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u t\u1ec9nh th\u00ec h\u1ed3 s\u01a1 khai thu\u1ebf g\u1eedi C\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i ch\u1ee7 d\u1ef1 \u00e1n, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<p><span lang=\"AMH\">12. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn th\u1ef1c hi\u1ec7n khai tr\u00ean b\u1ea3ng k\u00ea m\u1eabu s\u1ed1 01-1\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, kh\u00f4ng ph\u1ea3i t\u1ed5ng h\u1ee3p l\u00ean T\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 01\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y .<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 12. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho c\u01a1 quan thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><span lang=\"AMH\">b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"AMH\">c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c nh\u01b0ng h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3 kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ea3 ph\u1ea7n ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"AMH\">d) <\/span><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p <\/span><span lang=\"AMH\">ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/span><span lang=\"VI\">c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \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 \u0111\u01a1<\/span><span lang=\"AMH\">n v\u1ecb<\/span><span lang=\"VI\"> \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec <\/span><span lang=\"AMH\">khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ea3 ph\u1ea7n ph\u00e1t sinh t\u1ea1i <\/span><span lang=\"VI\">n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 \u1edf n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t<\/span><span lang=\"AMH\"> h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/span><span lang=\"VI\">.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) \u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf, c\u00e1c t\u1ed5ng c\u00f4ng ty c\u00f3 \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c n\u1ebfu \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu, chi ph\u00ed, thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean.<\/span><\/p>\n<p><span lang=\"VI\">e) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh chung c\u1ee7a t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty v\u00e0 h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c \u0111\u00f3 th\u00ec \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u00e1p d\u1ee5ng khai thu\u1ebf kh\u00e1c v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u00ec t\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty ph\u1ea3i b\u00e1o c\u00e1o v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u00f3 h\u01b0\u1edbng d\u1eabn ri\u00eang.<\/span><\/p>\n<p><span lang=\"VI\">2. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 khai t\u1ea1m t\u00ednh theo qu\u00fd, khai quy\u1ebft to\u00e1n n\u0103m v\u00e0 khai quy\u1ebft to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n 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; tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ebfu c\u00f3 nhu c\u1ea7u.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam (g\u1ecdi chung l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i) m\u00e0 t\u1ed5 ch\u1ee9c n\u00e0y kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00fd<b><i> <\/i><\/b>t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i v\u00e0 t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i ngh\u1ec1 nghi\u1ec7p c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh qu\u00fd d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai theo t\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean doanh thu).<\/span><\/p>\n<p><span lang=\"VI\">3. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh theo qu\u00fd<\/span><\/p>\n<p><span lang=\"VI\">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<b><i> <\/i><\/b>qu\u00fd theo m\u1eabu s\u1ed1 01A\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00ea khai \u0111\u01b0\u1ee3c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00ec \u00e1p d\u1ee5ng T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh theo<b><i> <\/i><\/b>qu\u00fd theo m\u1eabu s\u1ed1 01B\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. C\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu nh\u1eadp doanh nghi\u1ec7p trong qu\u00fd l\u00e0 t\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c thanh tra, ki\u1ec3m tra v\u00e0 t\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean doanh thu theo k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00e1c v\u1edbi t\u1ef7 l\u1ec7 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai th\u00ec \u00e1p d\u1ee5ng theo k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">Trong n\u0103m t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ecdn m\u1ed9t trong hai h\u00ecnh th\u1ee9c k\u00ea khai thu\u1ebf TNDN t\u1ea1m t\u00ednh theo qu\u00fd \u1ed5n \u0111\u1ecbnh c\u1ea3 n\u0103m theo m\u1eabu 01A\/TNDN ho\u1eb7c 01B\/TNDN. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c n\u0103m tr\u01b0\u1edbc b\u1ecb l\u1ed7 th\u00ec ph\u1ea3i k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh qu\u00fd theo m\u1eabu 01A\/TNDN.<\/span><\/p>\n<p><span lang=\"VI\">4. Khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n<p><span lang=\"VI\">a) Khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m v\u00e0 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n 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><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">b.1) T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1eabu s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b.2) 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 c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n 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><\/p>\n<p><span lang=\"VI\">b.3) M\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (tu\u1ef3 theo th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf):<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo m\u1eabu s\u1ed1 03-1A\/TNDN, m\u1eabu s\u1ed1 03-1B\/TNDN, m\u1eabu s\u1ed1 03-1C\/TNDN.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 theo m\u1eabu s\u1ed1 03-2\/TNDN.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1c Ph\u1ee5 l\u1ee5c v\u1ec1 \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf <\/span><span lang=\"VI\">thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/p>\n<p><span lang=\"VI\">+ M\u1eabu s\u1ed1 03-3A\/TNDN: Thu\u1ebf <\/span><span lang=\"VI\">thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, c\u01a1 s\u1edf kinh doanh di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/span><\/p>\n<p><span lang=\"VI\">+ M\u1eabu s\u1ed1 03-3B\/TNDN: Thu\u1ebf <\/span><span lang=\"VI\">thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t m\u1edbi, m\u1edf r\u1ed9ng quy m\u00f4, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7, c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng sinh th\u00e1i, n\u00e2ng cao n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t (\u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng).<\/span><\/p>\n<p><span lang=\"VI\">+ M\u1eabu s\u1ed1 03-3C\/TNDN: Thu\u1ebf <\/span><span lang=\"VI\">thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 ho\u1eb7c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng n\u1eef.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c s\u1ed1 thu\u1ebf <\/span><span lang=\"VI\">thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf theo m\u1eabu s\u1ed1 03-4\/TNDN.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c 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 theo m\u1eabu s\u1ed1 03-5\/TNDN.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c b\u00e1o c\u00e1o tr\u00edch, s\u1eed d\u1ee5ng qu\u1ef9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (n\u1ebfu c\u00f3) theo m\u1eabu s\u1ed1 03-6\/TNDN.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c th\u00f4ng tin v\u1ec1 <\/span><span lang=\"VI\">giao d\u1ecbch li\u00ean k\u1ebft <\/span><span lang=\"VI\">(n\u1ebfu c\u00f3) <\/span><span lang=\"VI\">theo m\u1eabu 03-7\/TNDN.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c t\u00ednh n\u1ed9p thu\u1ebf <\/span><span lang=\"VI\">thu nh\u1eadp doanh nghi\u1ec7p <\/span><span lang=\"VI\">c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb s<\/span><span lang=\"VI\">\u1ea3n xu\u1ea5t <\/span><span lang=\"VI\">h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf t\u1ec9nh th\u00e0nh ph\u1ed1 tr<\/span><span lang=\"VI\">\u1ef1c thu\u1ed9c <\/span><span lang=\"VI\">Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh (n\u1ebfu c\u00f3) theo m\u1eabu s\u1ed1 03-8\/TNDN.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ngo\u00e0i c\u00e1c h\u1ed3 s\u01a1 n\u00eau tr\u00ean, doanh nghi\u1ec7p ph\u1ea3i b\u1ed5 sung c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"VI\">5. Khai 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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n<p><span lang=\"VI\">a) Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1edf c\u00f9ng \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u1edbi n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec k\u00ea khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf). <\/span><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u00e0y nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">b) Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 T\u1edd khai thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo m\u1eabu s\u1ed1 02\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, trong \u0111\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. T\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, vi\u1ec7c x\u1eed l\u00fd s\u1ed1 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 c\u1ee5 th\u1ec3 nh\u01b0 sau:<b><i> <\/i><\/b>Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p theo th\u00f4ng b\u00e1o khi l\u00e0m th\u1ee7 t\u1ee5c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb (-) s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n thi\u1ebfu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u1ecb l\u1ed7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i ri\u00eang, th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00e1c n\u1ebfu c\u00f3 (\u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/1\/2014) v\u00e0 chuy\u1ec3n l\u1ed7 trong c\u00e1c n\u0103m sau theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"VI\">c) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd. Doanh nghi\u1ec7p ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd l\u00e0 t\u1edd khai thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo m\u1eabu s\u1ed1 02\/TNDN. Tr\u01b0\u1eddng h\u1ee3p trong m\u1ed9t qu\u00fd doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp B\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1c b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo m\u1eabu 02-1\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec1 ngh\u1ecb khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec k\u00ea khai thu\u1ebf nh\u01b0 doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 kh\u00f4ng ph\u1ea3i k\u00ea khai t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd.<\/span><\/p>\n<p><span lang=\"VI\">K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf, doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 k\u00ea khai theo t\u1edd khai t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo qu\u00fd ho\u1eb7c theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p><span lang=\"VI\">T\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, vi\u1ec7c x\u1eed l\u00fd s\u1ed1 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 c\u1ee5 th\u1ec3 nh\u01b0 sau: Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb (-) s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n thi\u1ebfu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u1ecb l\u1ed7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i ri\u00eang, th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00e1c n\u1ebfu c\u00f3 (\u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/1\/2014) v\u00e0 chuy\u1ec3n l\u1ed7 trong c\u00e1c n\u0103m sau theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"VI\">d) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea, c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c th\u00ec:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng m\u00e0 \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu th\u00ec doanh nghi\u1ec7p k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p theo doanh thu tr\u1eeb chi ph\u00ed.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng m\u00e0 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu th\u00ec doanh nghi\u1ec7p k\u00ea khai t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 1%<b> <\/b>tr\u00ean doanh thu thu \u0111\u01b0\u1ee3c ti\u1ec1n v\u00e0 doanh thu n\u00e0y ch\u01b0a ph\u1ea3i t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p t\u1eeb s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng thu theo ti\u1ebfn \u0111\u1ed9 k\u00ea khai v\u00e0o Ph\u1ea7n II T\u1edd khai s\u1ed1 02\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Khi b\u00e0n giao b\u1ea5t \u0111\u1ed9ng s\u1ea3n, doanh nghi\u1ec7p ph\u1ea3i quy\u1ebft to\u00e1n ch\u00ednh th\u1ee9c s\u1ed1 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 v\u00e0 k\u00ea khai v\u00e0o Ph\u1ea7n I T\u1edd khai s\u1ed1 02\/TNDN. Tr\u01b0\u1eddng h\u1ee3p trong m\u1ed9t qu\u00fd doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9) th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp B\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1c b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo m\u1eabu 02-1\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c th\u1ef1c hi\u1ec7n k\u00ea khai c\u00f9ng v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh qu\u00fd \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a doanh nghi\u1ec7p chuy\u00ean kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">6. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00fd t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh qu\u00fd d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai theo t\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean doanh thu) \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi: \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i v\u00e0 t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i ngh\u1ec1 nghi\u1ec7p c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p><span lang=\"VI\">\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i v\u00e0 t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i ngh\u1ec1 nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo qu\u00fd t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 theo t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1eabu s\u1ed1 04\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i v\u00e0 t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i ngh\u1ec1 nghi\u1ec7p c\u00f3 ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai h\u00e0ng qu\u00fd v\u00e0 kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i v\u00e0 t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i ngh\u1ec1 nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p><span lang=\"VI\">7. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \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 \u0111\u01a1n v\u1ecb \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p t\u1ea1i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ea3 ph\u1ea7n ph\u00e1t sinh t\u1ea1i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 \u1edf n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"VI\">S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh n\u1ed9p \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 nh\u00e2n (x) t\u1ef7 l\u1ec7 chi ph\u00ed c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi t\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"VI\">Doanh nghi\u1ec7p t\u1ea1i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp ph\u00e1t sinh t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u1ea1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c theo <\/span><span lang=\"VI\">m\u1eabu s\u1ed1 01-1\/TNDN (\u0111\u1ed1i v\u1edbi khai t\u1ea1m t\u00ednh qu\u00fd) v\u00e0 <\/span><span lang=\"VI\">theo <\/span><span lang=\"VI\">m\u1eabu s\u1ed1 03-8\/TNDN (\u0111\u1ed1i v\u1edbi <\/span><span lang=\"VI\">khai quy\u1ebft to\u00e1n n\u0103m) cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ed3ng th\u1eddi g\u1eedi m\u1ed9t b\u1ea3n cho c\u00e1c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"VI\">a) Th\u1ee7 t\u1ee5c lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb gi\u1eefa Kho b\u1ea1c v\u00e0 c\u01a1 quan thu\u1ebf<\/span><\/p>\n<p align=\"left\"><span lang=\"VI\">C\u0103n c\u1ee9 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c tr\u00ean ph\u1ee5 l\u1ee5c s\u1ed1 <\/span><span lang=\"VI\">01-1\/TNDN (\u0111\u1ed1i v\u1edbi khai t\u1ea1m t\u00ednh qu\u00fd) v\u00e0 ph\u1ee5 l\u1ee5c s\u1ed1 03-8\/TNDN (\u0111\u1ed1i v\u1edbi <\/span><span lang=\"VI\">khai quy\u1ebft to\u00e1n n\u0103m), doanh nghi\u1ec7p l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ph\u1ea3i ghi r\u00f5 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh chuy\u1ec3n ti\u1ec1n v\u00e0 ch\u1ee9ng t\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc li\u00ean quan \u0111\u1ec3 h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea7n thu\u1ebf c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"VI\">b) Quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Doanh nghi\u1ec7p khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n tr\u1eeb \u0111i s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p t\u1ea1i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u1ea1m n\u1ed9p t\u1ea1i n\u01a1i c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ph\u1ee5 thu\u1ed9c. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p ho\u1eb7c ho\u00e0n khi quy\u1ebft to\u00e1n c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo \u0111\u00fang t\u1ef7 l\u1ec7 t\u1ea1i n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u1ea1i n\u01a1i c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"VI\">8. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/span><\/p>\n<p><span lang=\"VI\">a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n thu nh\u1eadp kh\u00e1c, doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh, k\u00ea khai s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0o t\u1edd khai t\u1ea1m t\u00ednh theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n theo n\u0103m.<\/span><\/p>\n<p><span lang=\"SV\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n m\u1ed9t ph\u1ea7n ho\u1eb7c b\u00e1n to\u00e0n b\u1ed9 C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean d\u01b0\u1edbi h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec t\u1ea1m k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo qu\u00fd t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng theo <\/span><span lang=\"VI\">m\u1eabu s\u1ed1 02\/TNDN<\/span><span lang=\"SV\"> (khai 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)<\/span><span lang=\"VI\"> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y <\/span><span lang=\"SV\">v\u00e0 quy\u1ebft to\u00e1n n\u0103m t\u1ea1i n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">b) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam (g\u1ecdi chung l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i) m\u00e0 t\u1ed5 ch\u1ee9c n\u00e0y kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p><span lang=\"VI\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh, k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u0169ng l\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam n\u01a1i c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u1ed1n c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi) k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n chu\u1ea9n y vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ho\u1eb7c ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi) k\u1ec3 t\u1eeb ng\u00e0y c\u00e1c b\u00ean th\u1ecfa thu\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n t\u1ea1i h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i chu\u1ea9n y vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span><\/p>\n<p><span lang=\"VI\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (theo M\u1eabu s\u1ed1 05\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y);<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i d\u1ecbch ra ti\u1ebfng Vi\u1ec7t c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu: B\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng; b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng; th\u1eddi gian chuy\u1ec3n nh\u01b0\u1ee3ng; n\u1ed9i dung chuy\u1ec3n nh\u01b0\u1ee3ng; quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1eebng b\u00ean; gi\u00e1 tr\u1ecb c\u1ee7a h\u1ee3p \u0111\u1ed3ng; th\u1eddi h\u1ea1n, ph\u01b0\u01a1ng th\u1ee9c, \u0111\u1ed3ng ti\u1ec1n thanh to\u00e1n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p quy\u1ebft \u0111\u1ecbnh chu\u1ea9n y vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (n\u1ebfu c\u00f3);<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p ch\u1ee9ng nh\u1eadn v\u1ed1n g\u00f3p;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ch\u1ee9ng t\u1eeb g\u1ed1c c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n b\u1ed5 sung h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n trong ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p tr\u1ef1c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1; trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh ho\u1eb7c th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span lang=\"VI\">\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf: t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i doanh nghi\u1ec7p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 13. Khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. Tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t cho c\u01a1 quan thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1, gia c\u00f4ng h\u00e0ng ho\u00e1, kinh doanh d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t; kinh doanh xu\u1ea5t kh\u1ea9u mua h\u00e0ng ch\u01b0a n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, sau \u0111\u00f3 kh\u00f4ng xu\u1ea5t kh\u1ea9u m\u00e0 b\u00e1n trong n\u01b0\u1edbc ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><span lang=\"AMH\">b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n b\u00e1n h\u00e0ng qua chi nh\u00e1nh, c\u1eeda h\u00e0ng, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ho\u1eb7c b\u00e1n h\u00e0ng th\u00f4ng qua \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng, xu\u1ea5t h\u00e0ng b\u00e1n k\u00fd g\u1eedi, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t cho to\u00e0n b\u1ed9 s\u1ed1 h\u00e0ng h\u00f3a n\u00e0y v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. C\u00e1c chi nh\u00e1nh, c\u1eeda h\u00e0ng, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, \u0111\u1ea1i l\u00fd, \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng k\u00fd g\u1eedi kh\u00f4ng ph\u1ea3i khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng khi g\u1eedi B\u1ea3ng k\u00ea b\u00e1n h\u00e0ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec \u0111\u1ed3ng g\u1eedi m\u1ed9t b\u1ea3n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, \u0111\u1ea1i l\u00fd, \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng k\u00fd g\u1eedi \u0111\u1ec3 theo d\u00f5i.<\/span><\/p>\n<p><span lang=\"AMH\">c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u01a1 s\u1edf ph\u1ee5 thu\u1ed9c s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ph\u1ea3i khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">2. Khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 lo\u1ea1i khai theo th\u00e1ng; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua \u0111\u1ec3 xu\u1ea5t kh\u1ea9u nh\u01b0ng \u0111\u01b0\u1ee3c b\u00e1n trong n\u01b0\u1edbc th\u00ec khai theo l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p><span lang=\"AMH\">3. H\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo m\u1eabu s\u1ed1 01\/TT\u0110B ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo m\u1eabu s\u1ed1 01-1\/TT\u0110B ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 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) theo m\u1eabu s\u1ed1 01-2\/TT\u0110B ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">4. Vi\u1ec7c khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 14. Khai thu\u1ebf t\u00e0i nguy\u00ean<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. Tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean cho c\u01a1 quan thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 10, kho\u1ea3n 3 \u0110i\u1ec1u 23 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 24 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu mua t\u00e0i nguy\u00ean \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean thay cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai th\u00e1c nh\u1ecf l\u1ebb th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf thu mua t\u00e0i nguy\u00ean.<\/span><\/p>\n<p><span lang=\"VI\">c) T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao b\u00e1n lo\u1ea1i t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean b\u1ecb b\u1eaft gi\u1eef, t\u1ecbch thu th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean theo t\u1eebng l\u1ea7n ph\u00e1t sinh cho C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf n\u01a1i b\u00e1n t\u00e0i nguy\u00ean quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">2. Khai thu\u1ebf t\u00e0i nguy\u00ean (tr\u1eeb d\u1ea7u th\u00f4) l\u00e0 lo\u1ea1i khai theo th\u00e1ng v\u00e0 khai quy\u1ebft to\u00e1n n\u0103m ho\u1eb7c khai quy\u1ebft to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n 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><\/p>\n<p><span lang=\"VI\">3. H\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean (tr\u1eeb d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean)<\/span><\/p>\n<p><span lang=\"VI\">a) H\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean th\u00e1ng bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">T\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean theo m\u1eabu s\u1ed1 01\/TAIN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean theo m\u1eabu s\u1ed1 02\/TAIN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c mi\u1ec5n, gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean k\u00e8m theo (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"VI\">4. Vi\u1ec7c khai thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 15. Khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc (tr\u1eeb than \u0111\u00e1 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba c\u1ee7a T\u1eadp \u0111o\u00e0n c\u00f4ng nghi\u1ec7p <\/span><span lang=\"AMH\">T<\/span><span lang=\"VI\">han \u2013 Kho\u00e1ng s\u1ea3n Vi\u1ec7t Nam v\u00e0 x\u0103ng d\u1ea7u c\u1ee7a c\u00e1c c\u00f4ng ty kinh doanh x\u0103ng d\u1ea7u \u0111\u1ea7u m\u1ed1i) ho\u1eb7c bao b\u00ec thu\u1ed9c lo\u1ea1i \u0111\u1ec3 \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m m\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n<p><span lang=\"VI\">b) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u c\u1ee7a c\u00e1c c\u00f4ng ty kinh doanh x\u0103ng d\u1ea7u \u0111\u1ea7u m\u1ed1i), ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n<p><span lang=\"VI\">2. H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng l\u00e0 t\u1edd khai theo m\u1eabu s\u1ed1 01\/TBVMT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c khai thu\u1ebf, t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c k\u00ea khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n khai sai, gian l\u1eadn, tr\u1ed1n thu\u1ebf th\u00ec ph\u1ea3i b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">3. Khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/p>\n<p><span lang=\"VI\">a) \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\u1ea3n ph\u1ea9m 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, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o th\u1ef1c hi\u1ec7n khai thu\u1ebf, t\u00ednh thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf theo th\u00e1ng.<\/span><\/p>\n<p><span lang=\"VI\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng kh\u00f4ng ph\u00e1t sinh thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn k\u00ea khai v\u00e0 n\u1ed9p t\u1edd khai cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 theo d\u00f5i.<\/span><\/p>\n<p><span lang=\"VI\">b) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf, t\u00ednh thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u c\u1ee7a c\u00e1c c\u00f4ng ty kinh doanh x\u0103ng d\u1ea7u \u0111\u1ea7u m\u1ed1i) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<p><span lang=\"VI\">4. Khai, n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t t\u00fai nil\u00f4ng v\u00e0 thi\u1ebft b\u1ecb \u0111i\u1ec7n l\u1ea1nh c\u00f3 ch\u1ee9a HCFC c\u0103n c\u1ee9 ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t v\u00e0 c\u00e1c t\u00e0i li\u1ec7u h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ec3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">b) \u0110\u1ed1i v\u1edbi x\u0103ng, d\u1ea7u, m\u1ee1 nh\u1eddn (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 x\u0103ng d\u1ea7u)<\/span><\/p>\n<p><span lang=\"VI\">b.1) C\u00e1c c\u00f4ng ty kinh doanh x\u0103ng d\u1ea7u \u0111\u1ea7u m\u1ed1i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gi\u00e1 t\u0103ng, c\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1c c\u00f4ng ty kinh doanh x\u0103ng d\u1ea7u \u0111\u1ea7u m\u1ed1i tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn x\u0103ng d\u1ea7u (g\u1ecdi chung l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ea7u m\u1ed1i) th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ea7u m\u1ed1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng x\u0103ng d\u1ea7u do c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y tr\u1ef1c ti\u1ebfp xu\u1ea5t, b\u00e1n bao g\u1ed3m xu\u1ea5t \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, xu\u1ea5t \u0111\u1ec3 trao \u0111\u1ed5i s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a kh\u00e1c, xu\u1ea5t tr\u1ea3 h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ngo\u00e0i h\u1ec7 th\u1ed1ng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ea7u m\u1ed1i (k\u1ec3 c\u1ea3 c\u00e1c doanh nghi\u1ec7p m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u1ea7u m\u1ed1i c\u00f3 c\u1ed5 ph\u1ea7n t\u1eeb 50% tr\u1edf xu\u1ed1ng); tr\u1eeb l\u01b0\u1ee3ng x\u0103ng d\u1ea7u xu\u1ea5t b\u00e1n v\u00e0 nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c cho c\u00f4ng ty kinh doanh x\u0103ng d\u1ea7u \u0111\u1ea7u m\u1ed1i kh\u00e1c.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp tr\u1ef1c thu\u1ed9c \u0111\u01a1n v\u1ecb \u0111\u1ea7u m\u1ed1i; c\u00e1c Chi nh\u00e1nh tr\u1ef1c thu\u1ed9c \u0111\u01a1n v\u1ecb \u0111\u1ea7u m\u1ed1i; c\u00e1c C\u00f4ng ty c\u1ed5 ph\u1ea7n do \u0111\u01a1n v\u1ecb \u0111\u1ea7u m\u1ed1i n\u1eafm c\u1ed5 ph\u1ea7n chi ph\u1ed1i (tr\u00ean 50% c\u1ed5 ph\u1ea7n) ho\u1eb7c c\u00e1c Chi nh\u00e1nh tr\u1ef1c thu\u1ed9c c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean, c\u00e1c Chi nh\u00e1nh tr\u1ef1c thu\u1ed9c c\u00e1c C\u00f4ng ty c\u1ed5 ph\u1ea7n n\u00eau tr\u00ean (g\u1ecdi chung l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean) th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng x\u0103ng d\u1ea7u do c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean xu\u1ea5t, b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ngo\u00e0i h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1ed5 ch\u1ee9c kh\u00e1c tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn x\u0103ng d\u1ea7u (trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 \u0111\u0103ng k\u00fd kinh doanh x\u0103ng d\u1ea7u) th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi xu\u1ea5t, b\u00e1n x\u0103ng d\u1ea7u.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u d\u00f9ng l\u00e0m nguy\u00ean li\u1ec7u pha ch\u1ebf x\u0103ng sinh h\u1ecdc m\u00e0 ch\u01b0a k\u00ea khai n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng th\u00ec khi xu\u1ea5t b\u00e1n x\u0103ng sinh h\u1ecdc \u0111\u01a1n v\u1ecb b\u00e1n x\u0103ng sinh h\u1ecdc ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">b.2) Tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u v\u1ec1 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kh\u00e1c kh\u00f4ng ph\u1ea3i \u0111\u1ec3 kinh doanh x\u0103ng d\u1ea7u (trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd kinh doanh x\u0103ng d\u1ea7u); d\u1ea7u nh\u1eddn, m\u1ee1 nh\u1eddn \u0111\u01b0\u1ee3c \u0111\u00f3ng g\u00f3i ri\u00eang khi nh\u1eadp kh\u1ea9u k\u00e8m v\u1edbi v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng cho m\u00e1y bay ho\u1eb7c k\u00e8m v\u1edbi m\u00e1y m\u00f3c thi\u1ebft b\u1ecb th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span><\/p>\n<p><span lang=\"VI\">c) \u0110\u1ed1i v\u1edbi than khai th\u00e1c v\u00e0 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba<\/span><\/p>\n<p><span lang=\"VI\">c.1) \u0110\u1ed1i v\u1edbi than do T\u1eadp \u0111o\u00e0n c\u00f4ng nghi\u1ec7p Than \u2013 Kho\u00e1ng s\u1ea3n Vi\u1ec7t Nam (Vinacomin) qu\u1ea3n l\u00fd v\u00e0 giao cho c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean khai th\u00e1c, ch\u1ebf bi\u1ebfn v\u00e0 ti\u00eau th\u1ee5 vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">c.1.1) H\u00e0ng th\u00e1ng c\u00e1c C\u00f4ng ty l\u00e0m \u0111\u1ea7u m\u1ed1i ti\u00eau th\u1ee5 than c\u1ee7a Vinacomin th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 than khai th\u00e1c t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ea3n l\u01b0\u1ee3ng than thu mua c\u1ee7a c\u00e1c C\u00f4ng ty s\u1ea3n xu\u1ea5t khai th\u00e1c than t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 l\u1eadp Bi\u1ec3u t\u00ednh thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng theo m\u1eabu ph\u1ee5 l\u1ee5c s\u1ed1 01-1\/TBVMT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">S\u1ed1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u00e2n b\u1ed5 cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i khai th\u00e1c than \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 tr\u00ean t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) than ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba trong t\u1ed5ng s\u1ed1 than b\u00e1n ra v\u00e0 s\u1ed1 l\u01b0\u1ee3ng than khai th\u00e1c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng b\u00e1n cho c\u00f4ng ty \u0111\u1ea7u m\u1ed1i ti\u00eau th\u1ee5 than c\u1ee7a Vinacomin, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"222\">\n<p align=\"center\"><span lang=\"VI\">T\u1ef7 l\u1ec7 (%)<\/span><\/p>\n<p align=\"center\"><span lang=\"VI\">S\u1ea3n l\u01b0\u1ee3ng than ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba trong k\u1ef3<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"53\">\n<p align=\"center\"><span lang=\"VI\">=<\/span><\/p>\n<\/td>\n<td width=\"322\">\n<p align=\"center\"><span lang=\"VI\">S\u1ea3n l\u01b0\u1ee3ng than ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba trong k\u1ef3<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">\n<p align=\"center\"><span lang=\"VI\">T\u1ed5ng s\u1ed1 than ti\u00eau th\u1ee5 trong k\u1ef3<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"154\">\n<p align=\"center\"><span lang=\"VI\">S\u1ed1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p cho \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 than khai th\u00e1c trong k\u1ef3<\/span><\/p>\n<\/td>\n<td width=\"33\">\n<p align=\"center\"><span lang=\"VI\">=<\/span><\/p>\n<\/td>\n<td width=\"116\">\n<p align=\"center\"><span lang=\"VI\">T\u1ef7 l\u1ec7 (%) than ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba trong k\u1ef3<\/span><\/p>\n<\/td>\n<td width=\"23\">\n<p align=\"center\"><span lang=\"VI\">x<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p align=\"center\"><span lang=\"VI\">S\u1ea3n l\u01b0\u1ee3ng than mua c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 than khai th\u00e1c trong k\u1ef3<\/span><\/p>\n<\/td>\n<td width=\"23\">\n<p align=\"center\"><span lang=\"VI\">x<\/span><\/p>\n<\/td>\n<td width=\"148\">\n<p align=\"center\"><span lang=\"VI\">M\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i tr\u00ean 1 t\u1ea5n than ti\u00eau th\u1ee5<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span lang=\"VI\">c.1.2) C\u00f4ng ty \u0111\u1ea7u m\u1ed1i ti\u00eau th\u1ee5 than k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng cho to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u00e1t sinh \u0111\u1ed1i v\u1edbi than khai th\u00e1c v\u00e0 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba theo m\u1eabu t\u1edd khai s\u1ed1 01\/TBVMT v\u00e0 ph\u1ee5 l\u1ee5c s\u1ed1 01-1\/TBVMT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f4ng ty \u0111\u1ea7u m\u1ed1i, \u0111\u1ed3ng th\u1eddi g\u1eedi 01 (m\u1ed9t) b\u1ea3n ph\u1ee5 l\u1ee5c s\u1ed1 01-1\/TBVMT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u00f4ng ty khai th\u00e1c.<\/span><\/p>\n<p><span lang=\"VI\">c.1.3) C\u0103n c\u1ee9 s\u1ed1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p cho t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng tr\u00ean ph\u1ee5 l\u1ee5c s\u1ed1 01-1\/TBVMT trong k\u1ef3 t\u00ednh thu\u1ebf, c\u00f4ng ty \u0111\u1ea7u m\u1ed1i ti\u00eau th\u1ee5 than l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh (n\u1ebfu c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p) v\u00e0 c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 than khai th\u00e1c.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ph\u1ea3i ghi r\u00f5 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i c\u00f4ng ty \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd khai thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u00f4ng ty khai th\u00e1c than.<\/span><\/p>\n<p><span lang=\"VI\">Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i C\u00f4ng ty \u0111\u1ea7u m\u1ed1i ti\u00eau th\u1ee5 than \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh chuy\u1ec3n ti\u1ec1n v\u00e0 ch\u1ee9ng t\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc li\u00ean quan \u0111\u1ec3 h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea7n thu\u1ebf c\u1ee7a c\u00f4ng ty khai th\u00e1c than.<\/span><\/p>\n<p><span lang=\"VI\">c.2) C\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh than kh\u00e1c (g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9) th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i khai th\u00e1c.<\/span><\/p>\n<p><span lang=\"VI\">c.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea7u m\u1ed1i thu mua than khai th\u00e1c nh\u1ecf l\u1ebb th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">d) \u0110\u1ed1i v\u1edbi than nh\u1eadp kh\u1ea9u: theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u than nguy\u00ean khai c\u00f3 h\u00e0m l\u01b0\u1ee3ng than antrax\u00edt th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai ri\u00eang l\u01b0\u1ee3ng than antraxit nh\u1eadp kh\u1ea9u \u0111\u1ec3 n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng theo m\u1ee9c quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi than antraxit. N\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf than antraxit nh\u1eadp kh\u1ea9u kh\u00e1c v\u1edbi \u0111\u00e3 k\u00ea khai khi nh\u1eadp kh\u1ea9u th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 16. Khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/b><\/p>\n<p><span lang=\"VI\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai thu\u1ebf<\/span><span lang=\"AMH\">, n\u1ed9p thu\u1ebf<\/span><span lang=\"VI\"> v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh<\/span><span lang=\"VI\"> t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 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, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">1. Khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n<p><span lang=\"VI\">a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a.1) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ho\u1eb7c qu\u00fd, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec kh\u00f4ng ph\u1ea3i khai thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">a.2) Vi\u1ec7c khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t l\u1ea7n k\u1ec3 t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng cho c\u1ea3 n\u0103m. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb trong th\u00e1ng c\u1ee7a \u00edt nh\u1ea5t m\u1ed9t lo\u1ea1i t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean khai thu\u1ebf theo th\u00e1ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng thu\u1ed9c di\u1ec7n khai thu\u1ebf theo th\u00e1ng theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd.<\/span><\/p>\n<p><span lang=\"VI\">V\u00ed d\u1ee5 30: N\u0103m 2014 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd th\u00ec n\u0103m 2014 C\u00f4ng ty A thu\u1ed9c di\u1ec7n khai thu\u1ebf TNCN theo qu\u00fd, kh\u00f4ng ph\u00e2n bi\u1ec7t trong n\u0103m 2014 C\u00f4ng ty A th\u1ef1c t\u1ebf c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u00ean 50 tri\u1ec7u \u0111\u1ed3ng hay d\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">V\u00ed d\u1ee5 31: N\u0103m 2014 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng; th\u00e1ng 1, th\u00e1ng 2 kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a b\u1ea5t k\u1ef3 t\u1edd khai n\u00e0o; th\u00e1ng 3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i T\u1edd khai s\u1ed1 02\/KK-TNCN nh\u1ecf h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng v\u00e0 T\u1edd khai 03\/KK-TNCN l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng (ho\u1eb7c l\u1edbn h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng); C\u00e1c th\u00e1ng 4 \u0111\u1ebfn th\u00e1ng 12 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i c\u00e1c T\u1edd khai 02\/KK-TNCN v\u00e0 03\/KK-TNCN nh\u1ecf h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng. Nh\u01b0 v\u1eady trong n\u0103m 2014, C\u00f4ng ty A kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai c\u1ee7a c\u00e1c th\u00e1ng 1 v\u00e0 th\u00e1ng 2, t\u1eeb th\u00e1ng 3 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf TNCN theo th\u00e1ng.<\/span><\/p>\n<p><span lang=\"VI\">V\u00ed d\u1ee5 32: N\u0103m 2014 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng; th\u00e1ng 1, th\u00e1ng 2 kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a b\u1ea5t k\u1ef3 t\u1edd khai n\u00e0o; th\u00e1ng 3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i T\u1edd khai s\u1ed1 02\/KK-TNCN nh\u1ecf h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng v\u00e0 T\u1edd khai 03\/KK-TNCN nh\u1ecf h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng; c\u00e1c th\u00e1ng 4 \u0111\u1ebfn th\u00e1ng 12 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i c\u00e1c T\u1edd khai 02\/KK-TNCN v\u00e0 03\/KK-TNCN \u0111\u1ec1u t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Nh\u01b0 v\u1eady trong n\u0103m 2014, C\u00f4ng ty A kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai c\u1ee7a c\u00e1c th\u00e1ng 1 v\u00e0 th\u00e1ng 2, t\u1eeb th\u00e1ng 3 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf TNCN theo qu\u00fd v\u00e0 th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eeb qu\u00fd I\/2014.<\/span><\/p>\n<p><span lang=\"VI\">a.3) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">a.4) T<\/span><span lang=\"AMH\">\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp khi quy\u1ebft to\u00e1n thu\u1ebf <\/span><span lang=\"VI\">thu nh\u1eadp c\u00e1 nh\u00e2n <\/span><span lang=\"AMH\">kh\u00f4ng ph\u1ea3i l\u1eadp danh s\u00e1ch c\u00e1<\/span><span lang=\"VI\"> nh\u00e2n <\/span><span lang=\"AMH\">d\u01b0\u1edbi \u0111\u00e2y v\u00e0o <\/span><span lang=\"VI\">B<\/span><span lang=\"AMH\">\u1ea3ng k\u00ea theo<\/span><span lang=\"VI\"> m\u1eabu s\u1ed1 05-1\/BK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c <\/span><span lang=\"AMH\">c\u00f3 h\u1ec7 s\u1ed1 l\u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i b\u1ea3ng l\u01b0\u01a1ng ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 128\/Q\u0110\/TW ng\u00e0y 14\/12\/2004 c\u1ee7a Ban b\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng; b\u1ea3ng l\u01b0\u01a1ng ban h\u00e0nh k\u00e8m theo Ngh\u1ecb quy\u1ebft s\u1ed1 730\/2004\/NQ-UBTVQH11 ng\u00e0y 30\/9\/2004 c\u1ee7a \u1ee7y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i; b\u1eadc 3 B\u1ea3ng 1 l\u01b0\u01a1ng chuy\u00ean gia cao c\u1ea5p, m\u1ee9c 1- 2 B\u1ea3ng l\u01b0\u01a1ng c\u1ea5p b\u1eadc qu\u00e2n h\u00e0m ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 204\/2004\/N\u0110-CT ng\u00e0y 14\/12\/2004 c\u1ee7a Ch\u00ednh ph\u1ee7<\/span><span lang=\"VI\">.<\/span><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">b.1) H\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khai thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 02\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, t\u1eeb b\u1ea3n quy\u1ec1n, t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa khai thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 03\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, thu nh\u1eadp t\u1eeb ti\u1ec1n ph\u00ed t<\/span><span lang=\"VI\">\u00edch l\u0169y b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/span><span lang=\"VI\">; c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi <\/span><span lang=\"VI\">ti\u1ec1n t\u00edch l\u0169y Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n; d<\/span><span lang=\"VI\">oanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n tham gia m\u1ea1ng l\u01b0\u1edbi b\u00e1n h\u00e0ng \u0111a c\u1ea5p khai thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 01\/KK-BH\u0110C ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1 k\u00fd h\u1ee3p \u0111\u1ed3ng tr\u1ef1c ti\u1ebfp v\u1edbi C\u00f4ng ty x\u1ed5 s\u1ed1 khai thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 01\/KK-XS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b.2) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">b.2.1) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf khai quy\u1ebft to\u00e1n thu\u1ebf theo c\u00e1c m\u1eabu sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 05\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 05-1\/BK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 05-2\/BK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 05-3\/BK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b.2.2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, t\u1eeb b\u1ea3n quy\u1ec1n, t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; T\u1ed5 ch\u1ee9c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa khai quy\u1ebft to\u00e1n thu\u1ebf theo c\u00e1c m\u1eabu sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 06\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 06-1\/BK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n).<\/span><\/p>\n<p><span lang=\"VI\">b.2.3) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, thu nh\u1eadp t\u1eeb ti\u1ec1n ph\u00ed t<\/span><span lang=\"VI\">\u00edch l\u0169y b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/span><span lang=\"VI\">; c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi <\/span><span lang=\"VI\">ti\u1ec1n t\u00edch l\u0169y qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n;<\/span><span lang=\"VI\"> doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n tham gia m\u1ea1ng l\u01b0\u1edbi b\u00e1n h\u00e0ng \u0111a c\u1ea5p kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf khai quy\u1ebft to\u00e1n thu\u1ebf theo c\u00e1c m\u1eabu sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 02\/KK-BH\u0110C ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 02-1\/BK-BH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 02-2\/BK-\u0110C ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b.2.4) C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1 kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf khai quy\u1ebft to\u00e1n thu\u1ebf theo c\u00e1c m\u1eabu sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 02\/KK-XS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 02-1\/BK-XS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0 c\u01a1 quan Trung \u01b0\u01a1ng; c\u01a1 quan thu\u1ed9c, tr\u1ef1c thu\u1ed9c B\u1ed9, ng\u00e0nh, UBND c\u1ea5p t\u1ec9nh; c\u01a1 quan c\u1ea5p t\u1ec9nh n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0 c\u01a1 quan thu\u1ed9c, tr\u1ef1c thu\u1ed9c UBND c\u1ea5p huy\u1ec7n; c\u01a1 quan c\u1ea5p huy\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0 c\u00e1c c\u01a1 quan ngo\u1ea1i giao, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 (hai m\u01b0\u01a1i) c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 (ba m\u01b0\u01a1i) c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf .<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng, qu\u00fd, quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">2. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh<\/span><\/p>\n<p><span lang=\"VI\">a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a.1) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 nh\u01b0ng t\u1ed5 ch\u1ee9c n\u00e0y ch\u01b0a th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo qu\u00fd;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo qu\u00fd.<\/span><\/p>\n<p><span lang=\"VI\">a.2) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai l\u00e0 c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu, kh\u00f4ng h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c chi ph\u00ed khai thu\u1ebf theo qu\u00fd.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n l\u00e0 c\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu, chi ph\u00ed v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n kinh doanh l\u01b0u \u0111\u1ed9ng (bu\u00f4n chuy\u1ebfn) khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 <\/span><span lang=\"VI\">C\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C<\/span><span lang=\"VI\">\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n<\/span><span lang=\"AMH\"> khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn <\/span><span lang=\"VI\">t\u1ea1i \u0110i\u1ec1u 2<\/span><span lang=\"AMH\">2<\/span><span lang=\"VI\"> Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">a.3) <\/span><span lang=\"VI\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><span lang=\"AMH\">; c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp<\/span><span lang=\"VI\"> t\u1eeb kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf<\/span><span lang=\"AMH\"> n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/span> <span lang=\"AMH\">ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo <\/span><span lang=\"VI\">tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp t\u1eeb kinh doanh \u0111\u00e3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 khai thu\u1ebf, n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 (ba) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 (m\u01b0\u1eddi) tri\u1ec7u \u0111\u1ed3ng, \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 (ba) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, cho thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 doanh thu b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 20 (hai m\u01b0\u01a1i) tri\u1ec7u \u0111\u1ed3ng, \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">a.4) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 (ba) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 (m\u01b0\u1eddi hai) th\u00e1ng trong n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 (ba) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 (m\u01b0\u1eddi hai) th\u00e1ng trong n\u0103m, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c, thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft a.3, kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ec9 th\u1ef1c hi\u1ec7n quy\u1ebft thu\u1ebf thay cho c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n<p><span lang=\"VI\">a.5) Nguy\u00ean t\u1eafc khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u00ednh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 183 ng\u00e0y, nh\u01b0ng t\u00ednh trong 12 (m\u01b0\u1eddi hai) th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean.<\/span><\/p>\n<p><span lang=\"VI\">+ N\u0103m t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t: khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y t\u00ednh \u0111\u1ee7 12 (m\u01b0\u1eddi hai) th\u00e1ng li\u00ean t\u1ee5c.<\/span><\/p>\n<p><span lang=\"VI\">+ T\u1eeb n\u0103m t\u00ednh thu\u1ebf th\u1ee9 hai: khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 <\/span><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac H\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam khai quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b.2 kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p khai quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu thu\u1ed9c di\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh \u0111\u1ed3ng th\u1eddi thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o khai quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 46 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">a.6) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa nh\u01b0ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n khai thu\u1ebf nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa.<\/span><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">b.1) H\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd, t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/p>\n<p><span lang=\"VI\">b.1.1) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khai thu\u1ebf qu\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 07\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b.1.2) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd theo m\u1eabu sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n kinh doanh khai thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 08\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Nh\u00f3m c\u00e1 nh\u00e2n kinh doanh khai thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 08A\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b.1.3) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b.1.4) C\u00e1 nh\u00e2n kinh doanh l\u01b0u \u0111\u1ed9ng (bu\u00f4n chuy\u1ebfn); c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo T\u1edd khai m\u1eabu s\u1ed1 01A\/KK-H\u0110 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b.1.5) C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b.2) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n<\/span><\/p>\n<p><span lang=\"VI\">b.2.1) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; thu nh\u1eadp t\u1eeb \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m; thu nh\u1eadp t\u1eeb \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1; thu nh\u1eadp t\u1eeb b\u00e1n h\u00e0ng \u0111a c\u1ea5p khai quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1 09\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-1\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-3\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-4\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). C\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p, theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf (ghi r\u00f5 \u0111\u00e3 n\u1ed9p thu\u1ebf theo t\u1edd khai thu\u1ebf thu nh\u1eadp n\u00e0o) do c\u01a1 quan tr\u1ea3 thu nh\u1eadp c\u1ea5p ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p c<\/span><span lang=\"AMH\">\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u1ee9ng minh <\/span><span lang=\"VI\">kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n v\u00e0 nh\u1eadn thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh ho\u1eb7c x\u00e1c nh\u1eadn v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i k\u00e8m theo Th\u01b0 x\u00e1c nh\u1eadn thu nh\u1eadp n\u0103m m\u1eabu s\u1ed1 20\/TXN-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b.2.2) C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh khai quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1 09\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-2\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-3\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). C\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p, <\/span><span lang=\"VI\">theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p n\u01b0\u1edbc ngo\u00e0i<\/span><span lang=\"AMH\">, <\/span><span lang=\"VI\">c<\/span><span lang=\"AMH\">\u01a1 quan <\/span><span lang=\"VI\">t<\/span><span lang=\"AMH\">hu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n ch\u1ee5p <\/span><span lang=\"VI\">G<\/span><span lang=\"AMH\">i\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf (ghi r\u00f5 \u0111\u00e3 n\u1ed9p thu\u1ebf theo t\u1edd khai thu\u1ebf thu nh\u1eadp n\u00e0o) do c\u01a1 quan tr\u1ea3 thu nh\u1eadp c\u1ea5p ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p c<\/span><span lang=\"AMH\">\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u1ee9ng minh <\/span><span lang=\"VI\">kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1 08B\/KK-TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 tham gia kinh doanh theo nh\u00f3m.<\/span><\/p>\n<p><span lang=\"VI\">b.2.3) C\u00e1 nh\u00e2n v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p; v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh khai quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1 09\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-1\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-2\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-3\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-4\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). C\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p, <\/span><span lang=\"VI\">theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p n\u01b0\u1edbc ngo\u00e0i<\/span><span lang=\"AMH\">, <\/span><span lang=\"VI\">c<\/span><span lang=\"AMH\">\u01a1 quan <\/span><span lang=\"VI\">t<\/span><span lang=\"AMH\">hu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n ch\u1ee5p <\/span><span lang=\"VI\">G<\/span><span lang=\"AMH\">i\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf (ghi r\u00f5 \u0111\u00e3 n\u1ed9p thu\u1ebf theo t\u1edd khai thu\u1ebf thu nh\u1eadp n\u00e0o) do c\u01a1 quan tr\u1ea3 thu nh\u1eadp c\u1ea5p ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p c<\/span><span lang=\"AMH\">\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u1ee9ng minh <\/span><span lang=\"VI\">kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1 08B\/KK-TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 tham gia kinh doanh theo nh\u00f3m.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n v\u00e0 nh\u1eadn thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh ho\u1eb7c x\u00e1c nh\u1eadn v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i k\u00e8m theo Th\u01b0 x\u00e1c nh\u1eadn thu nh\u1eadp n\u0103m m\u1eabu s\u1ed1 20\/TXN-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b.2.4) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay theo m\u1eabu s\u1ed1 04-2\/TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, k\u00e8m theo b\u1ea3n ch\u1ee5p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"VI\">b.2.5) \u0110\u1ed1i v\u1edbi nh\u00f3m c\u00e1 nh\u00e2n kinh doanh<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n \u0111\u1ee9ng t\u00ean \u0111\u1ea1i di\u1ec7n cho nh\u00f3m c\u00e1 nh\u00e2n kinh doanh khai quy\u1ebft to\u00e1n theo T\u1edd khai m\u1eabu s\u1ed1 08B\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf chung c\u1ee7a c\u1ea3 nh\u00f3m v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf ri\u00eang c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n trong nh\u00f3m kinh doanh.<\/span><\/p>\n<p><span lang=\"VI\">M\u1ed7i c\u00e1 nh\u00e2n trong nh\u00f3m kinh doanh \u0111\u01b0\u1ee3c nh\u1eadn 01 (m\u1ed9t) b\u1ea3n c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n c\u1ee7a nh\u00f3m v\u00e0 th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft b.2.2, b.2.3 kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">c.1) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd, t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/p>\n<p><span lang=\"VI\">\u2013 N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf l\u00e0 C\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd n\u01a1i c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c ho\u1eb7c n\u01a1i ph\u00e1t sinh c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam (tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam).<\/span><\/p>\n<p><span lang=\"VI\">\u2013 N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh, k\u1ec3 c\u1ea3 c\u00e1 nh\u00e2n kinh doanh l\u01b0u \u0111\u1ed9ng (bu\u00f4n chuy\u1ebfn) l\u00e0 Chi c\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd n\u01a1i c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n<p><span lang=\"VI\">c.2) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">c.2.1) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp khai thu\u1ebf trong n\u0103m th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 C\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean<\/span><span lang=\"AMH\"> thu\u1ed9c di\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau<\/span><span lang=\"VI\">:<\/span><\/p>\n<p><span lang=\"VI\">+ C\u00e1 nh\u00e2n \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c trong n\u0103m v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng c\u00f3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c trong n\u0103m v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng kh\u00f4ng t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n<p><span lang=\"VI\">+ Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb <\/span><span lang=\"AMH\">gia c\u1ea3nh <\/span><span lang=\"VI\">cho b\u1ea3n th\u00e2n \u1edf b\u1ea5t c\u1ee9 <\/span><span lang=\"AMH\">t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n <\/span><span lang=\"VI\">tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i <\/span><span lang=\"AMH\">Chi c\u1ee5c Thu\u1ebf <\/span><span lang=\"VI\">n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa <\/span><span lang=\"AMH\">(n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa)<\/span><span lang=\"VI\">.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 <\/span><span lang=\"VI\">(ba) <\/span><span lang=\"AMH\">th\u00e1ng, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% th\u00ec quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n trong n\u0103m c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i nh\u01b0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa <\/span><span lang=\"AMH\">(n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n<p><span lang=\"VI\">c.2.2) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh t\u1ea1i m\u1ed9t n\u01a1i th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n t\u1ea1i Chi c\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd n\u01a1i c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh. <\/span><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i n\u01a1i kinh doanh trong n\u0103m th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n t\u1ea1i c\u01a1 quan <\/span><span lang=\"VI\">t<\/span><span lang=\"AMH\">hu\u1ebf qu\u1ea3n l\u00fd n\u01a1i kinh doanh cu\u1ed1i c\u00f9ng.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh \u1edf nhi\u1ec1u n\u01a1i th\u00ec n\u01a1i n\u1ed9p h\u1ed3 c\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ea7u ti\u00ean cho c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i<\/span><span lang=\"VI\"> l\u00fd <\/span><span lang=\"AMH\">x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p c\u00f3 \u0111\u0103ng k\u00fd kinh doanh th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n<p><span lang=\"AMH\">c.2.3) C<\/span><span lang=\"VI\">\u00e1 nh\u00e2n v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><span lang=\"AMH\"> th\u00ec n\u01a1i <\/span><span lang=\"VI\">n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf <\/span><span lang=\"AMH\">l\u00e0<\/span> <span lang=\"AMH\">Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n kinh doanh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh n\u01a1i quy\u1ebft to\u00e1n theo thu nh\u1eadp t\u1eeb kinh doanh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft c.2.2, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">d<\/span><span lang=\"VI\">) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1eebng l\u1ea7n ph\u00e1t sinh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi) k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 (ba m\u01b0\u01a1i) c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch .<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf t\u1eebng l\u1ea7n ph\u00e1t sinh, qu\u00fd, quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">3. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/p>\n<p><span lang=\"VI\">a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a.1) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">a.2) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 nh\u01b0ng \u0111em th\u1ebf ch\u1ea5p, b\u1ea3o l\u00e3nh vay v\u1ed1n ho\u1eb7c thanh to\u00e1n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3, c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m th\u1ee7 t\u1ee5c ph\u00e1t m\u1ea1i, b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n khai thu\u1ebf n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n thanh quy\u1ebft to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 nh\u01b0ng \u0111em th\u1ebf ch\u1ea5p \u0111\u1ec3 vay v\u1ed1n ho\u1eb7c thanh to\u00e1n v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c, nay th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 (ho\u1eb7c m\u1ed9t ph\u1ea7n) b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 \u0111\u1ec3 thanh to\u00e1n n\u1ee3 th\u00ec c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 ph\u1ea3i khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng thay ph\u1ea3i khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi thanh quy\u1ebft to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n do c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh \u00e1n c\u1ee7a T\u00f2a \u00e1n th\u00ec c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i khai thu\u1ebf, n\u1ed9p thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ed5 ch\u1ee9c b\u00e1n \u0111\u1ea5u gi\u00e1 ph\u1ea3i khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng. Ri\u00eang \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n t\u1ecbch thu, b\u00e1n \u0111\u1ea5u gi\u00e1 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kh\u00f4ng ph\u1ea3i khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i nh\u00e0, \u0111\u1ea5t cho nhau gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ec3 s\u1ea3n xu\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) th\u00ec t\u1eebng c\u00e1 nh\u00e2n chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t ph\u1ea3i khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p khai thay h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thay ghi c\u1ee5m t\u1eeb \u201cKhai thay\u201d v\u00e0o ph\u1ea7n tr\u01b0\u1edbc c\u1ee5m t\u1eeb \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c \u0110\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi khai k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean, n\u1ebfu l\u00e0 t\u1ed5 ch\u1ee9c khai thay th\u00ec sau khi k\u00fd t\u00ean ph\u1ea3i \u0111\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c. Tr\u00ean h\u1ed3 s\u01a1 t\u00ednh thu\u1ebf, ch\u1ee9ng t\u1eeb thu thu\u1ebf v\u1eabn ph\u1ea3i th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">a.3) C\u01a1 quan qu\u1ea3n l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ec9 l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n khi \u0111\u00e3 c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 kho\u1ea3n thu nh\u1eadp t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n thu\u1ed9c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u1eb7c t\u1ea1m th\u1eddi ch\u01b0a thu thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">b.1) H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo m\u1eabu s\u1ed1 11\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gi\u1ea5y t\u1edd ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu c\u00e1c c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai th\u00ec n\u1ed9p b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai k\u00fd v\u1edbi ch\u1ee7 d\u1ef1 \u00e1n c\u1ea5p I, c\u1ea5p II ho\u1eb7c s\u00e0n giao d\u1ecbch c\u1ee7a ch\u1ee7 d\u1ef1 \u00e1n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai th\u00ec n\u1ed9p H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng H\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng. N\u1ebfu chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai t\u1eeb l\u1ea7n th\u1ee9 hai tr\u1edf \u0111i th\u00ec c\u00e1c b\u00ean ph\u1ea3i xu\u1ea5t tr\u00ecnh th\u00eam h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec n\u1ed9p H\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n v\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p x\u00e1c \u0111\u1ecbnh c\u00e1c chi ph\u00ed li\u00ean quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n khai thu\u1ebf theo thu\u1ebf su\u1ea5t 25% tr\u00ean thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n).<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1c gi\u1ea5y t\u1edd l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b.2, kho\u1ea3n n\u00e0y (trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n).<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1c t\u00e0i li\u1ec7u l\u00e0m c\u0103n c\u1ee9 ch\u1ee9ng minh vi\u1ec7c g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n do g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n t\u1ea1m th\u1eddi ch\u01b0a thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) .<\/span><\/p>\n<p><span lang=\"VI\">C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo m\u1eabu s\u1ed1 11-1\/TB-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"VI\">b.2) H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/p>\n<p><span lang=\"VI\">b.2.1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng, gi\u1eefa cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; gi\u1eefa m\u1eb9 ch\u1ed3ng, cha ch\u1ed3ng v\u1edbi con d\u00e2u; gi\u1eefa b\u1ed1 v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; gi\u1eefa \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; gi\u1eefa \u00f4ng b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; gi\u1eefa anh ch\u1ecb em ru\u1ed9t v\u1edbi nhau th\u00ec h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng c\u1ea7n m\u1ed9t trong c\u00e1c gi\u1ea5y t\u1edd sau: B\u1ea3n sao S\u1ed5 h\u1ed9 kh\u1ea9u ho\u1eb7c b\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a t\u00f2a \u00e1n x\u1eed ly h\u00f4n, t\u00e1i h\u00f4n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chia nh\u00e0 do ly h\u00f4n, h\u1ee3p nh\u1ea5t quy\u1ec1n s\u1edf h\u1eefu do t\u00e1i h\u00f4n).<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb c\u1ea7n c\u00f3 m\u1ed9t trong hai gi\u1ea5y t\u1edd sau: b\u1ea3n sao S\u1ed5 h\u1ed9 kh\u1ea9u (n\u1ebfu c\u00f9ng S\u1ed5 h\u1ed9 kh\u1ea9u) ho\u1eb7c b\u1ea3n sao Gi\u1ea5y khai sinh.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p con ngo\u00e0i gi\u00e1 th\u00fa th\u00ec ph\u1ea3i c\u00f3 b\u1ea3n sao quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nh\u1eadn cha, m\u1eb9, con c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i c\u1ea7n c\u00f3 m\u1ed9t trong hai gi\u1ea5y t\u1edd sau: b\u1ea3n sao S\u1ed5 h\u1ed9 kh\u1ea9u (n\u1ebfu c\u00f9ng S\u1ed5 h\u1ed9 kh\u1ea9u) ho\u1eb7c b\u1ea3n sao Quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nu\u00f4i con nu\u00f4i c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i c\u1ea7n c\u00f3 gi\u1ea5y t\u1edd sau: B\u1ea3n sao Gi\u1ea5y khai sinh c\u1ee7a ch\u00e1u n\u1ed9i v\u00e0 b\u1ea3n sao Gi\u1ea5y khai sinh c\u1ee7a b\u1ed1 ch\u00e1u n\u1ed9i; ho\u1eb7c b\u1ea3n sao S\u1ed5 h\u1ed9 kh\u1ea9u c\u00f3 th\u1ec3 hi\u1ec7n m\u1ed1i quan h\u1ec7 gi\u1eefa \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i c\u1ea7n c\u00f3 gi\u1ea5y t\u1edd sau: B\u1ea3n sao Gi\u1ea5y khai sinh c\u1ee7a ch\u00e1u ngo\u1ea1i v\u00e0 b\u1ea3n sao Gi\u1ea5y khai sinh c\u1ee7a m\u1eb9 ch\u00e1u ngo\u1ea1i; ho\u1eb7c b\u1ea3n sao S\u1ed5 h\u1ed9 kh\u1ea9u c\u00f3 th\u1ec3 hi\u1ec7n m\u1ed1i quan h\u1ec7 gi\u1eefa \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau c\u1ea7n c\u00f3 gi\u1ea5y t\u1edd sau: b\u1ea3n sao S\u1ed5 h\u1ed9 kh\u1ea9u ho\u1eb7c b\u1ea3n sao Gi\u1ea5y khai sinh c\u1ee7a ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u1ee7a ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ec3 hi\u1ec7n m\u1ed1i quan h\u1ec7 c\u00f3 chung cha m\u1eb9 ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9 ho\u1eb7c c\u00f9ng m\u1eb9 kh\u00e1c cha ho\u1eb7c c\u00e1c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh c\u00f3 quan h\u1ec7 huy\u1ebft th\u1ed1ng.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3 c\u1ea7n c\u00f3 gi\u1ea5y t\u1edd sau: B\u1ea3n sao S\u1ed5 h\u1ed9 kh\u1ea9u ghi r\u00f5 m\u1ed1i quan h\u1ec7 gi\u1eefa cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; gi\u1eefa cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; ho\u1eb7c b\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n v\u00e0 Gi\u1ea5y khai sinh c\u1ee7a ch\u1ed3ng ho\u1eb7c v\u1ee3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 gi\u1eefa ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u ho\u1eb7c cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf n\u00eau tr\u00ean nh\u01b0ng ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng c\u00f3 Gi\u1ea5y khai sinh ho\u1eb7c s\u1ed5 h\u1ed9 kh\u1ea9u th\u00ec ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee7y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 v\u1ec1 m\u1ed1i quan h\u1ec7 gi\u1eefa ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">b.2.2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf l\u00e0 b\u1ea3n sao quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ghi r\u00f5 m\u1ee9c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n<p><span lang=\"VI\">b.2.3) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t th\u00ec h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf l\u00e0 V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t gi\u1eefa c\u00e1c b\u00ean \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn.<\/span><\/p>\n<p><span lang=\"NL\">b.2.4) B\u1ea3n sao c\u00e1c gi\u1ea5y t\u1edd \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m b.2.1, b.2.2, b.2.3 kho\u1ea3n n\u00e0y ph\u1ea3i c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 th\u00ec ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<p><span lang=\"NL\">b.2.5) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf duy nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh th\u00ec c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b.1 kho\u1ea3n n\u00e0y. Tr\u00ean T\u1edd khai m\u1eabu s\u1ed1 11\/KK-TNCN c\u00e1 nh\u00e2n t\u1ef1 khai thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 ghi r\u00f5 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf duy nh\u1ea5t v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c khai c\u00f3 duy nh\u1ea5t m\u1ed9t nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"VI\">c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f9ng h\u1ed3 s\u01a1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng. Tr\u01b0\u1eddng h\u1ee3p \u1edf \u0111\u1ecba ph\u01b0\u01a1ng ch\u01b0a th\u1ef1c hi\u1ec7n quy ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u00ec n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp cho v\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai th\u00ec khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu.<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f9ng h\u1ed3 s\u01a1 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai v\u1edbi ch\u1ee7 d\u1ef1 \u00e1n.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">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 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">4. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (tr\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n).<\/span><\/p>\n<p><span lang=\"VI\">a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a.1) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p khai thu\u1ebf theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 hay kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<p><span lang=\"VI\">a.2) C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 khai thu\u1ebf theo kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n th\u00ec ch\u1ec9 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh kh\u00f4ng khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p><span lang=\"VI\">a.3) D<\/span><span lang=\"VI\">oanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n m\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c khai thay h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n. Doanh nghi\u1ec7p khai thay ghi c\u1ee5m t\u1eeb \u201cKhai thay\u201d v\u00e0o ph\u1ea7n tr\u01b0\u1edbc c\u1ee5m t\u1eeb \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c \u0110\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi khai k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u1ee7a doanh nghi\u1ec7p. Tr\u00ean h\u1ed3 s\u01a1 t\u00ednh thu\u1ebf, ch\u1ee9ng t\u1eeb thu thu\u1ebf v\u1eabn ph\u1ea3i th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p (tr\u01b0\u1eddng h\u1ee3p l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa) ho\u1eb7c c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (tr\u01b0\u1eddng h\u1ee3p l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa).<\/span><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p khai thu\u1ebf theo m\u1eabu sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n m\u1eabu s\u1ed1 12\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 v\u1ed1n g\u00f3p theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u1ee3p \u0111\u1ed3ng mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u1ed1n g\u00f3p do mua l\u1ea1i.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">C\u01a1 quan thu\u1ebf l\u1eadp Th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1eabu s\u1ed1 12-1\/TB-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi cho c\u00e1 nh\u00e2n (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p).<\/span><\/p>\n<p><span lang=\"VI\">c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n, doanh nghi\u1ec7p khai thay n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 v\u1ed1n g\u00f3p chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi) k\u1ec3 t\u1eeb ng\u00e0y h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n th\u00ec th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">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 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">5. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/span><\/p>\n<p><span lang=\"VI\">a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a.1) C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a C\u00f4ng ty \u0111\u1ea1i ch\u00fang giao d\u1ecbch t\u1ea1i S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n kh\u00f4ng ph\u1ea3i khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, C\u00f4ng ty ch\u1ee9ng kho\u00e1n, Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n l\u01b0u k\u00fd, C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 n\u01a1i c\u00e1 nh\u00e2n \u1ee7y th\u00e1c qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">a.2) C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kh\u00f4ng th\u00f4ng qua h\u1ec7 th\u1ed1ng giao d\u1ecbch tr\u00ean S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang \u0111\u00e3 \u0111\u0103ng k\u00fd ch\u1ee9ng kho\u00e1n t\u1eadp trung t\u1ea1i Trung t\u00e2m l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n kh\u00f4ng khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, C\u00f4ng ty ch\u1ee9ng kho\u00e1n, Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u01b0a l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang nh\u01b0ng t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n \u1ee7y quy\u1ec1n cho c\u00f4ng ty ch\u1ee9ng kho\u00e1n qu\u1ea3n l\u00fd danh s\u00e1ch c\u1ed5 \u0111\u00f4ng kh\u00f4ng khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, C\u00f4ng ty ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qu\u1ea3n l\u00fd danh s\u00e1ch c\u1ed5 \u0111\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">a.3) C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i ti\u1ebft a.1, a.2, kho\u1ea3n n\u00e0y khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p><span lang=\"VI\">a.4) Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch c\u1ed5 \u0111\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n khai thu\u1ebf thay cho c\u00e1 nh\u00e2n th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai thay h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Doanh nghi\u1ec7p khai thay ghi c\u1ee5m t\u1eeb \u201cKhai thay\u201d v\u00e0o ph\u1ea7n tr\u01b0\u1edbc c\u1ee5m t\u1eeb \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c \u0110\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi khai k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a doanh nghi\u1ec7p. Tr\u00ean h\u1ed3 s\u01a1 t\u00ednh thu\u1ebf, ch\u1ee9ng t\u1eeb thu thu\u1ebf v\u1eabn th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n<p><span lang=\"VI\">a.5) Cu\u1ed1i n\u0103m n\u1ebfu c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">b.1) H\u1ed3 s\u01a1 khai t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/p>\n<p><span lang=\"VI\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n thu\u1ed9c di\u1ec7n khai tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft a.3, kho\u1ea3n n\u00e0y g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai m\u1eabu s\u1ed1 12\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n<p><span lang=\"VI\">C\u01a1 quan thu\u1ebf l\u1eadp Th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1eabu s\u1ed1 12-1\/TB-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"VI\">b.2) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n g\u1ed3m :<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1 13\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3ng k\u00ea chi ti\u1ebft ch\u1ee9ng kho\u00e1n \u0111\u00e3 chuy\u1ec3n nh\u01b0\u1ee3ng trong n\u0103m theo m\u1eabu s\u1ed1 13-1\/BK-TNCN k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb trong n\u0103m v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">c.1) C\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp khai thu\u1ebf t\u1eebng l\u1ea7n ph\u00e1t sinh n\u00eau t\u1ea1i \u0111i\u1ec3m a.3 kho\u1ea3n n\u00e0y n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n m\u00e0 c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p><span lang=\"VI\">c.2) C\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n ch\u1ec9 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1ea1i m\u1ed9t C\u00f4ng ty ch\u1ee9ng kho\u00e1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u00f4ng ty ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kh\u00e1c, c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c<\/span>\u01b0<span lang=\"VI\"> tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n th\u00ec th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch c\u1ed5 \u0111\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">6. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/span><\/p>\n<p><span lang=\"VI\">a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a.1) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, nh\u1eadn qu\u00e0 t\u1eb7ng khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">a.2) C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc, c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan ch\u1ec9 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng cho ng\u01b0\u1eddi nh\u1eadn th\u1eeba k\u1ebf, nh\u1eadn qu\u00e0 t\u1eb7ng khi \u0111\u00e3 c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 kho\u1ea3n thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">b.1) \u0110\u1ed1i v\u1edbi nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft b.1, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Ri\u00eang H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n thay th\u1ebf b\u1eb1ng b\u1ea3n ch\u1ee5p gi\u1ea5y t\u1edd ph\u00e1p l\u00fd ch\u1ee9ng minh quy\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">b.2) \u0110\u1ed1i v\u1edbi nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft b.1, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Ri\u00eang H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, H\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai thay th\u1ebf b\u1eb1ng b\u1ea3n ch\u1ee5p gi\u1ea5y t\u1edd ph\u00e1p l\u00fd ch\u1ee9ng minh quy\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u00e0 c\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">b.3) \u0110\u1ed1i v\u1edbi nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, h\u1ed3 s\u01a1 khai thu\u1ebf g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng theo m\u1eabu s\u1ed1 14\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p gi\u1ea5y t\u1edd ph\u00e1p l\u00fd ch\u1ee9ng minh quy\u1ec1n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">C\u01a1 quan thu\u1ebf l\u1eadp Th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1eabu s\u1ed1 14-1\/TB-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"VI\">b.4) \u0110\u1ed1i v\u1edbi nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; gi\u1eefa cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb, gi\u1eefa cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; gi\u1eefa cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; gi\u1eefa cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; gi\u1eefa \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i, gi\u1eefa \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; gi\u1eefa anh ch\u1ecb em ru\u1ed9t v\u1edbi nhau: h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft b.2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai) n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n g\u00f3p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, doanh nghi\u1ec7p c\u00f3 ph\u1ea7n v\u1ed1n g\u00f3p.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 t\u00e0i s\u1ea3n kh\u00e1c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n g\u00f3p th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d, kho\u1ea3n 4 v\u00e0 \u0111i\u1ec3m d, kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 t\u00e0i s\u1ea3n kh\u00e1c th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">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 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">7. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n<p><span lang=\"VI\">a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, ri\u00eang c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i khai thu\u1ebf theo qu\u00fd.<\/span><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i khai thu\u1ebf theo m\u1eabu s\u1ed1 07\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i khai thu\u1ebf theo m\u1eabu s\u1ed1 08\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (bao g\u1ed3m c\u1ea3 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n), nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4, kho\u1ea3n 5 v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, t\u1eeb b\u1ea3n quy\u1ec1n, t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, t\u1eeb tr\u00fang th\u01b0\u1edfng ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n khai thu\u1ebf theo m\u1eabu s\u1ed1 19\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Khi khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n g\u1eedi k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb tr\u1ea3 thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb. <\/span><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p, <\/span><span lang=\"VI\">theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p n\u01b0\u1edbc ngo\u00e0i<\/span><span lang=\"AMH\">, c\u01a1 quan <\/span><span lang=\"VI\">t<\/span><span lang=\"AMH\">hu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n ch\u1ee5p <\/span><span lang=\"VI\">G<\/span><span lang=\"AMH\">i\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf (ghi r\u00f5 \u0111\u00e3 n\u1ed9p thu\u1ebf theo t\u1edd khai thu\u1ebf thu nh\u1eadp n\u00e0o) do c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp c\u1ea5p ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i khai thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd n\u01a1i c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c ho\u1eb7c C\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa) (tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam).<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i (tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng) khai thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u1eddi h\u1ea1n n\u1ed9p s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi) k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thu nh\u1eadp ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp. Tr\u01b0\u1eddng h\u1ee3p khi ph\u00e1t sinh thu nh\u1eadp ho\u1eb7c nh\u1eadn thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp \u0111ang \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec th\u1eddi h\u1ea1n khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi) k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadp c\u1ea3nh v\u00e0o Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">8. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng nh\u1eadn thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n<p><span lang=\"VI\">a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a.1) C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng nh\u1eadn t\u1ea1i n\u01b0\u1edbc ngo\u00e0i khai thu\u1ebf theo l\u1ea7n ph\u00e1t sinh. Ri\u00eang c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng nh\u1eadn t\u1ea1i n\u01b0\u1edbc ngo\u00e0i khai thu\u1ebf theo qu\u00fd.<\/span><\/p>\n<p><span lang=\"VI\">a.2) C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (bao g\u1ed3m c\u1ea3 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n) ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng nh\u1eadn thu nh\u1eadp t\u1ea1i n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4, kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khai thu\u1ebf theo m\u1eabu s\u1ed1 07\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, \u0111\u1ea7u t\u01b0 v\u1ed1n, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, tr\u00fang th\u01b0\u1edfng khai thu\u1ebf theo m\u1eabu s\u1ed1 19\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 C\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n ph\u00e1t sinh c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh l\u00e0 C\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd n\u01a1i c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, tr\u00fang th\u01b0\u1edfng l\u00e0 C\u1ee5c Thu\u1ebf n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, tr\u00fang th\u01b0\u1edfng.<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf ch\u1eadm nh\u1ea5t <\/span><span lang=\"VI\">l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi) k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thu nh\u1eadp ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp. Tr\u01b0\u1eddng h\u1ee3p khi ph\u00e1t sinh thu nh\u1eadp ho\u1eb7c nh\u1eadn thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp \u0111ang \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec th\u1eddi h\u1ea1n khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi) k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadp c\u1ea3nh v\u00e0o Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">9. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n trong tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n<\/span><\/p>\n<p><span lang=\"VI\">a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n ch\u01b0a ph\u1ea3i khai v\u00e0 n\u1ed9p thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n khi nh\u1eadn. Khi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r\u00fat v\u1ed1n, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p c\u00e1 nh\u00e2n khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/span><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 T\u1edd khai m\u1eabu s\u1ed1 24\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n ho\u1eb7c qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 v\u1ed1n g\u00f3p.<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi) k\u1ec3 t\u1eeb ng\u00e0y chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u00f9ng lo\u1ea1i, r\u00fat v\u1ed1n, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">10. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng ph\u1ea7n v\u1ed1n g\u00f3p, g\u00f3p v\u1ed1n b\u1eb1ng ch\u1ee9ng kho\u00e1n, g\u00f3p v\u1ed1n b\u1eb1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n g\u00f3p v\u1ed1n b\u1eb1ng ph\u1ea7n v\u1ed1n g\u00f3p, b\u1eb1ng ch\u1ee9ng kho\u00e1n, b\u1eb1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u01b0a ph\u1ea3i khai v\u00e0 n\u1ed9p thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng khi g\u00f3p v\u1ed1n. Khi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r\u00fat v\u1ed1n, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p m\u00e0 c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n \u0111\u00f3, c\u00e1 nh\u00e2n khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n khi g\u00f3p v\u1ed1n v\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n khi chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<p><span lang=\"VI\">Vi\u1ec7c khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4, kho\u1ea3n 5, \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n khi g\u00f3p v\u1ed1n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">b.1) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 12\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 v\u1ed1n g\u00f3p theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u1ee3p \u0111\u1ed3ng mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p trong tr\u01b0\u1eddng h\u1ee3p v\u1ed1n g\u00f3p do mua l\u1ea1i.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">C\u01a1 quan thu\u1ebf l\u1eadp th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1eabu s\u1ed1 12-1\/TB-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"VI\">b.2) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 12\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n<\/span><\/p>\n<p><span lang=\"VI\">C\u01a1 quan thu\u1ebf l\u1eadp th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1eabu s\u1ed1 12-1\/TB-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"VI\">b.3) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec h\u1ed3 s\u01a1 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 thay H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u1eb1ng b\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n.<\/span><\/p>\n<p><span lang=\"VI\">c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u00e0 c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n ho\u1eb7c qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 v\u1ed1n g\u00f3p.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n g\u00f3p v\u1ed1n.<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi) k\u1ec3 t\u1eeb ng\u00e0y chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r\u00fat v\u1ed1n, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">11. Khai thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u01b0\u1edfng b\u1eb1ng c\u1ed5 phi\u1ebfu<\/span><\/p>\n<p><span lang=\"VI\">a) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1 nh\u00e2n khi nh\u1eadn th\u01b0\u1edfng b\u1eb1ng c\u1ed5 phi\u1ebfu t\u1eeb \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Khi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u00f9ng lo\u1ea1i th\u00ec khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do \u0111\u01b0\u1ee3c th\u01b0\u1edfng b\u1eb1ng c\u1ed5 phi\u1ebfu.<\/span><\/p>\n<p><span lang=\"VI\">Vi\u1ec7c khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n khi chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u00f9ng lo\u1ea1i th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do \u0111\u01b0\u1ee3c th\u01b0\u1edfng b\u1eb1ng c\u1ed5 phi\u1ebfu th\u00ec h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo m\u1eabu s\u1ed1 07\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y<\/span><\/p>\n<p><span lang=\"VI\">c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi) k\u1ec3 t\u1eeb ng\u00e0y chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u00f9ng lo\u1ea1i.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">12. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u1ec1 ngh\u1ecb c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; c\u00e1 nh\u00e2n khai thu\u1ebf v\u1ec1 ng\u01b0\u1eddi ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng c\u00f3 cam k\u1ebft thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec khai theo c\u00e1c m\u1eabu s\u1ed1 16\/\u0110K-TNCN, 17\/TNCN, 21a\/XN-TNCN, 21b\/XN-TNCN v\u00e0 23\/CK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1eabu s\u1ed1 16-1\/TB-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">13. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf do \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa Vi\u1ec7t Nam v\u00e0 c\u00e1c n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c sau:<\/span><\/p>\n<p><span lang=\"VI\">a) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c c\u00f3 thu nh\u1eadp h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b.1 kho\u1ea3n 1 (\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp v\u00e0 thu nh\u1eadp kh\u00e1c); kho\u1ea3n 3; \u0111i\u1ec3m b kho\u1ea3n 4; kho\u1ea3n 5; \u0111i\u1ec3m b kho\u1ea3n 10 v\u00e0 kho\u1ea3n 9 \u0110i\u1ec1u n\u00e0y):<\/span><\/p>\n<p><span lang=\"VI\">M\u01b0\u1eddi l\u0103m ng\u00e0y tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam: c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho b\u00ean Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c chi tr\u1ea3 thu nh\u1eadp H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u1ec3 n\u1ed9p cho C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a B\u00ean Vi\u1ec7t Nam c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh m\u1eabu 01\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa do C\u01a1 quan thu\u1ebf c\u1ea5p ngay tr\u01b0\u1edbc n\u0103m th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3 (n\u1ebfu c\u00f3);<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 thu nh\u1eadp t\u1eeb kinh doanh) ho\u1eb7c b\u1ea3n ch\u1ee5p gi\u1ea5y t\u1edd ph\u00e1p l\u00fd ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c c\u1ee7a kho\u1ea3n thu nh\u1eadp (\u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu nh\u1eadp kh\u00e1c) v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu s\u1eed d\u1ee5ng cho vi\u1ec7c xu\u1ea5t nh\u1eadp c\u1ea3nh t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p \u0111\u0103ng k\u00fd kinh doanh v\u00e0\/ho\u1eb7c gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf do n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ea5p \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp (thu nh\u1eadp c\u1ee7a th\u1ea7y thu\u1ed1c, lu\u1eadt s\u01b0, k\u1ef9 s\u01b0, ki\u1ebfn tr\u00fac s\u01b0, nha s\u0129, k\u1ebf to\u00e1n vi\u00ean) c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p \u0111\u0103ng k\u00fd kinh doanh v\u00e0\/ho\u1eb7c gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 do Vi\u1ec7t Nam c\u1ea5p (\u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh ngh\u1ec1 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam y\u00eau c\u1ea7u ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c c\u00f3 gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1) \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp (thu nh\u1eadp c\u1ee7a th\u1ea7y thu\u1ed1c, lu\u1eadt s\u01b0, k\u1ef9 s\u01b0, ki\u1ebfn tr\u00fac s\u01b0, nha s\u0129, k\u1ebf to\u00e1n vi\u00ean) c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span lang=\"VI\">+ Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">+ Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n: b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n; b\u1ea3n ch\u1ee5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty Vi\u1ec7t Nam m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i g\u00f3p v\u1ed1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">+ Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n: b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ch\u1ee9ng kho\u00e1n. Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n ch\u1ee9ng kho\u00e1n kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ch\u1ee9ng kho\u00e1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p gi\u1ea5y ch\u1ee9ng nh\u1eadn t\u00e0i kho\u1ea3n l\u01b0u k\u00fd c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu do ng\u00e2n h\u00e0ng l\u01b0u k\u00fd ho\u1eb7c c\u00f4ng ty ch\u1ee9ng kho\u00e1n x\u00e1c nh\u1eadn theo m\u1eabu s\u1ed1 01\/TNKDCK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh th\u00ec c\u00e1c n\u0103m ti\u1ebfp theo ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o c\u00e1c b\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i m\u1edbi (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"VI\">M\u01b0\u1eddi l\u0103m ng\u00e0y tr\u01b0\u1edbc khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf (tu\u1ef3 theo th\u1eddi \u0111i\u1ec3m n\u00e0o di\u1ec5n ra tr\u01b0\u1edbc) c\u00e1 nh\u00e2n g\u1eedi Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa c\u1ee7a n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3 v\u00e0 b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu cho b\u00ean Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c chi tr\u1ea3 thu nh\u1eadp. Trong ph\u1ea1m vi 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa, b\u00ean Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p cho C\u01a1 quan thu\u1ebf Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p v\u00e0o th\u1eddi \u0111i\u1ec3m tr\u00ean v\u1eabn ch\u01b0a c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea5y x\u00e1c nh\u1eadn c\u01b0 tr\u00fa th\u00ec c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ngh\u0129a v\u1ee5 cam k\u1ebft g\u1eedi Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa trong qu\u00fd ngay sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n thu\u1ed9c n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa, c\u00e1 nh\u00e2n cung c\u1ea5p b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu thay cho Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u00e0o, c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 cam k\u1ebft g\u1eedi b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu trong qu\u00fd 1 c\u1ee7a n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o m\u1eabu s\u1ed1 01\/HTQT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa Vi\u1ec7t Nam (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa Vi\u1ec7t Nam c\u00f3 thu nh\u1eadp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2; \u0111i\u1ec3m b kho\u1ea3n 7 v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 11 \u0110i\u1ec1u n\u00e0y).<\/span><\/p>\n<p><span lang=\"VI\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c quy \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u kho\u1ea3n thu nh\u1eadp t\u1eeb ph\u1ee5c v\u1ee5 Ch\u00ednh ph\u1ee7, thu nh\u1eadp c\u1ee7a sinh vi\u00ean, h\u1ecdc sinh h\u1ecdc ngh\u1ec1 v\u00e0 thu nh\u1eadp c\u1ee7a gi\u00e1o vi\u00ean, gi\u00e1o s\u01b0 v\u00e0 ng\u01b0\u1eddi nghi\u00ean c\u1ee9u th\u1ee7 t\u1ee5c nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">M\u01b0\u1eddi l\u0103m ng\u00e0y tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho b\u00ean Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c chi tr\u1ea3 thu nh\u1eadp H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u1ec3 n\u1ed9p cho C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a B\u00ean Vi\u1ec7t Nam c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh m\u1eabu 01\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa do C\u01a1 quan thu\u1ebf c\u1ea5p ngay tr\u01b0\u1edbc n\u0103m th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh thu nh\u1eadp th\u00f4ng b\u00e1o mi\u1ec5n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n thu\u1ed9c n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa, c\u00e1 nh\u00e2n cung c\u1ea5p b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu thay cho Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa. C\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m cam k\u1ebft v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa t\u1ea1i Th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u00e0o, c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 cam k\u1ebft g\u1eedi b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu trong qu\u00fd ngay sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o m\u1eabu s\u1ed1 01\/HTQT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">c) \u0110\u1ed1i v\u1edbi v\u1eadn \u0111\u1ed9ng vi\u00ean v\u00e0 ngh\u1ec7 s\u0129 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb bi\u1ec3u di\u1ec5n v\u0103n ho\u00e1, th\u1ec3 d\u1ee5c th\u1ec3 thao t\u1ea1i Vi\u1ec7t Nam (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p v\u1eadn \u0111\u1ed9ng vi\u00ean v\u00e0 ngh\u1ec7 s\u0129 h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft b.1 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y)<\/span><\/p>\n<p><span lang=\"VI\">M\u01b0\u1eddi l\u0103m ng\u00e0y tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng (ho\u1eb7c ch\u01b0\u01a1ng tr\u00ecnh trao \u0111\u1ed5i v\u0103n ho\u00e1, th\u1ec3 d\u1ee5c th\u1ec3 thao) v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam: c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho b\u00ean Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c chi tr\u1ea3 thu nh\u1eadp H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u1ec3 n\u1ed9p cho C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a B\u00ean Vi\u1ec7t Nam c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh m\u1eabu 01\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa do C\u01a1 quan thu\u1ebf c\u1ea5p ngay tr\u01b0\u1edbc n\u0103m th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n Vi\u1ec7t Nam trong c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh trao \u0111\u1ed5i v\u0103n ho\u00e1, th\u1ec3 d\u1ee5c th\u1ec3 thao v\u1ec1 n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng v\u00e0 thu nh\u1eadp th\u00f4ng b\u00e1o mi\u1ec5n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">M\u01b0\u1eddi l\u0103m ng\u00e0y tr\u01b0\u1edbc khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam (ho\u1eb7c ch\u01b0\u01a1ng tr\u00ecnh trao \u0111\u1ed5i v\u0103n ho\u00e1, th\u1ec3 d\u1ee5c th\u1ec3 thao) ho\u1eb7c k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf (tu\u1ef3 theo th\u1eddi \u0111i\u1ec3m n\u00e0o di\u1ec5n ra tr\u01b0\u1edbc) c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i g\u1eedi Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa c\u1ee7a n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3 cho b\u00ean Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c chi tr\u1ea3 thu nh\u1eadp. Trong ph\u1ea1m vi 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa, b\u00ean Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p cho C\u01a1 quan thu\u1ebf Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p v\u00e0o th\u1eddi \u0111i\u1ec3m tr\u00ean v\u1eabn ch\u01b0a c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea5y x\u00e1c nh\u1eadn c\u01b0 tr\u00fa th\u00ec c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ngh\u0129a v\u1ee5 cam k\u1ebft g\u1eedi Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa trong qu\u00fd ngay sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p cho C\u01a1 quan thu\u1ebf th\u01b0 b\u1ed5 nhi\u1ec7m ho\u1eb7c c\u00e1c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ho\u1eb7c c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n thu\u1ed9c n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa, c\u00e1 nh\u00e2n cung c\u1ea5p b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu thay cho Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa. C\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m cam k\u1ebft v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa t\u1ea1i Th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u00e0o, c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 cam k\u1ebft g\u1eedi b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu trong qu\u00fd I c\u1ee7a n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o m\u1eabu s\u1ed1 01\/HTQT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">d) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, thu nh\u1eadp t\u1eeb kinh doanh ho\u1eb7c thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i chi tr\u1ea3 (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 6 v\u00e0 kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y):<\/span><\/p>\n<p><span lang=\"VI\">V\u00e0o ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean, c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp ho\u1eb7c \u1ee7y quy\u1ec1n cho m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c t\u1ea1i Vi\u1ec7t Nam n\u1ed9p cho C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c, kinh doanh h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh m\u1eabu 01\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa do C\u01a1 quan thu\u1ebf c\u1ea5p ngay tr\u01b0\u1edbc n\u0103m th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c b\u1ea3n ch\u1ee5p gi\u1ea5y t\u1edd ph\u00e1p l\u00fd ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c c\u1ee7a kho\u1ea3n thu nh\u1eadp ho\u1eb7c quy\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng (\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng) ho\u1eb7c b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf k\u00fd k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh) v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu s\u1eed d\u1ee5ng cho vi\u1ec7c xu\u1ea5t nh\u1eadp c\u1ea3nh t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p \u0111\u0103ng k\u00fd kinh doanh v\u00e0\/ho\u1eb7c gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf do n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ea5p \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp (thu nh\u1eadp c\u1ee7a th\u1ea7y thu\u1ed1c, lu\u1eadt s\u01b0, k\u1ef9 s\u01b0, ki\u1ebfn tr\u00fac s\u01b0, nha s\u0129, k\u1ebf to\u00e1n vi\u00ean) c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh th\u00ec c\u00e1c n\u0103m ti\u1ebfp theo ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o c\u00e1c b\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i m\u1edbi (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"VI\">M\u01b0\u1eddi l\u0103m ng\u00e0y tr\u01b0\u1edbc khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf (tu\u1ef3 theo th\u1eddi \u0111i\u1ec3m n\u00e0o di\u1ec5n ra tr\u01b0\u1edbc) c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c \u1ee7y quy\u1ec1n cho m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c t\u1ea1i Vi\u1ec7t Nam g\u1eedi Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa c\u1ee7a n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3 v\u00e0 b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu cho C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c, kinh doanh.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p v\u00e0o th\u1eddi \u0111i\u1ec3m tr\u00ean v\u1eabn ch\u01b0a c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea5y x\u00e1c nh\u1eadn c\u01b0 tr\u00fa th\u00ec c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ngh\u0129a v\u1ee5 cam k\u1ebft g\u1eedi Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa trong qu\u00fd ngay sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n thu\u1ed9c n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa, c\u00e1 nh\u00e2n cung c\u1ea5p b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu thay cho Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u00e0o, c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 cam k\u1ebft g\u1eedi b\u1ea3n ch\u1ee5p h\u1ed9 chi\u1ebfu trong qu\u00fd I c\u1ee7a n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o m\u1eabu s\u1ed1 01\/HTQT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 17. Khai thu\u1ebf m\u00f4n b\u00e0i<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i n\u1ed9p T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (chi nh\u00e1nh, c\u1eeda h\u00e0ng\u2026) kinh doanh \u1edf c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3 cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n n\u1ed9p T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kinh doanh kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh nh\u01b0 kinh doanh bu\u00f4n chuy\u1ebfn, kinh doanh l\u01b0u \u0111\u1ed9ng, h\u1ed9 x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i, ngh\u1ec1 t\u1ef1 do kh\u00e1c\u2026 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf m\u00f4n b\u00e0i cho Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c n\u01a1i c\u01b0 tr\u00fa.<\/span><\/p>\n<p><span lang=\"AMH\">2. Khai thu\u1ebf m\u00f4n b\u00e0i l\u00e0 lo\u1ea1i khai thu\u1ebf \u0111\u1ec3 n\u1ed9p cho h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 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 s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n<p><span lang=\"AMH\">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 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 30 (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><\/p>\n<p><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00e3 khai, n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf m\u00f4n b\u00e0i cho c\u00e1c n\u0103m ti\u1ebfp theo n\u1ebfu kh\u00f4ng thay \u0111\u1ed5i c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m thay \u0111\u1ed5i v\u1ec1 m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ef1 thay \u0111\u1ed5i c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn c\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m ti\u1ebfp theo th\u00ec ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf m\u00f4n b\u00e0i cho n\u0103m ti\u1ebfp theo, th\u1eddi h\u1ea1n khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/12 c\u1ee7a n\u0103m c\u00f3 s\u1ef1 thay \u0111\u1ed5i.<\/span><\/p>\n<p><span lang=\"AMH\">3. H\u1ed3 s\u01a1 khai thu\u1ebf m\u00f4n b\u00e0i l\u00e0 T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i theo m\u1eabu 01\/MBAI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 18. Khai thu\u1ebf, kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/span><\/p>\n<p><span lang=\"AMH\">a) H\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a.1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p cho t\u1eebng th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf theo m\u1eabu s\u1ed1 01\/TK-SDDPNN \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ho\u1eb7c m\u1eabu s\u1ed1 02\/TK-SDDPNN \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf nh\u01b0: Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, Quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c H\u1ee3p \u0111\u1ed3ng cho thu\u00ea \u0111\u1ea5t, Quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"VI\">a.2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai t\u1ed5ng h\u1ee3p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai t\u1ed5ng h\u1ee3p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p m\u1eabu s\u1ed1 03\/TKTH- SDDPNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b) Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">b.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai ch\u00ednh x\u00e1c v\u00e0o T\u1edd khai thu\u1ebf c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0: t\u00ean, s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 nh\u1eadn th\u00f4ng b\u00e1o thu\u1ebf; C\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf nh\u01b0 di\u1ec7n t\u00edch, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. N\u1ebfu \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec ph\u1ea3i khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn nh\u01b0 s\u1ed1, ng\u00e0y c\u1ea5p, s\u1ed1 t\u1edd b\u1ea3n \u0111\u1ed3, di\u1ec7n t\u00edch \u0111\u1ea5t, h\u1ea1n m\u1ee9c (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"VI\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, UBND c\u1ea5p x\u00e3 x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i ph\u1ea7n x\u00e1c \u0111\u1ecbnh c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng tr\u00ean t\u1edd khai v\u00e0 chuy\u1ec3n cho Chi c\u1ee5c Thu\u1ebf \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau li\u00ean quan l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan Thu\u1ebf, c\u01a1 quan T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c nh\u1eadn v\u00e0 g\u1eedi c\u01a1 quan Thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">b.2) H\u00e0ng n\u0103m, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n khai l\u1ea1i n\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c s\u1ef1 vi\u1ec7c d\u1eabn \u0111\u1ebfn s\u1ef1 thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y trong th\u1eddi h\u1ea1n 30 (ba m\u01b0\u01a1i) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh c\u00e1c s\u1ef1 vi\u1ec7c tr\u00ean; Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i gi\u00e1 1m<sup>2<\/sup> \u0111\u1ea5t t\u00ednh thu\u1ebf) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi h\u1ea1n 30 (ba m\u01b0\u01a1i) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span lang=\"AMH\">b.3) Vi\u1ec7c k\u00ea khai t\u1ed5ng h\u1ee3p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n\u00a0ph\u1ea3i k\u00ea khai t\u1ed5ng h\u1ee3p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai t\u1ed5ng h\u1ee3p v\u00e0 n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ch\u1ecdn v\u00e0 \u0111\u0103ng k\u00fd.<\/span><\/p>\n<p><span lang=\"AMH\">c) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/span><\/p>\n<p><span lang=\"AMH\">c.1) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 t\u00ednh, t\u1ef1 khai v\u00e0 n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft \u0111.2 kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">c.2) \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n<\/span><\/p>\n<p><span lang=\"AMH\">c.2.1) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf<\/span><\/p>\n<p><span lang=\"AMH\">c.2.1.1) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi 01 (m\u1ed9t) th\u1eeda \u0111\u1ea5t ho\u1eb7c nhi\u1ec1u th\u1eeda \u0111\u1ea5t t\u1ea1i c\u00f9ng m\u1ed9t qu\u1eadn, huy\u1ec7n nh\u01b0ng t\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u1ea1i n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf cho t\u1eebng th\u1eeda \u0111\u1ea5t, n\u1ed9p t\u1ea1i UBND c\u1ea5p x\u00e3 v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf t\u1ed5ng h\u1ee3p.<\/span><\/p>\n<p><span lang=\"AMH\">c.2.1.2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i c\u00e1c qu\u1eadn, huy\u1ec7n kh\u00e1c nhau nh\u01b0ng kh\u00f4ng c\u00f3 th\u1eeda \u0111\u1ea5t n\u00e0o v\u01b0\u1ee3t h\u1ea1n m\u1ee9c v\u00e0 t\u1ed5ng di\u1ec7n t\u00edch c\u00e1c th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf cho t\u1eebng th\u1eeda \u0111\u1ea5t, n\u1ed9p t\u1ea1i UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai t\u1ed5ng h\u1ee3p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">c.2.1.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i c\u00e1c qu\u1eadn, huy\u1ec7n v\u00e0 kh\u00f4ng c\u00f3 th\u1eeda \u0111\u1ea5t n\u00e0o v\u01b0\u1ee3t h\u1ea1n m\u1ee9c nh\u01b0ng t\u1ed5ng di\u1ec7n t\u00edch c\u00e1c th\u1eeda \u0111\u1ea5t ch\u1ecbu thu\u1ebf v\u01b0\u1ee3t qu\u00e1 h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf cho t\u1eebng th\u1eeda \u0111\u1ea5t, n\u1ed9p t\u1ea1i UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf v\u00e0 l\u1eadp t\u1edd khai t\u1ed5ng h\u1ee3p thu\u1ebf n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecdn \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai t\u1ed5ng h\u1ee3p.<\/span><\/p>\n<p><span lang=\"AMH\">c.2.1.4) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i c\u00e1c qu\u1eadn, huy\u1ec7n kh\u00e1c nhau v\u00e0 ch\u1ec9 c\u00f3 01 (m\u1ed9t) th\u1eeda \u0111\u1ea5t\u00a0v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf cho t\u1eebng th\u1eeda \u0111\u1ea5t, n\u1ed9p t\u1ea1i UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf v\u00e0 ph\u1ea3i l\u1eadp t\u1edd khai t\u1ed5ng h\u1ee3p t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 th\u1eeda \u0111\u1ea5t \u1edf v\u01b0\u1ee3t h\u1ea1n m\u1ee9c.<\/span><\/p>\n<p><span lang=\"AMH\">c.2.1.5) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i c\u00e1c qu\u1eadn, huy\u1ec7n v\u00e0 c\u00f3 th\u1eeda \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf n\u01a1i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec<i> <\/i>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf cho t\u1eebng th\u1eeda \u0111\u1ea5t v\u00e0 n\u1ed9p t\u1ea1i UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf; \u0111\u1ed3ng th\u1eddi l\u1ef1a ch\u1ecdn Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf v\u01b0\u1ee3t h\u1ea1n m\u1ee9c \u0111\u1ec3 th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai t\u1ed5ng h\u1ee3p.<\/span><\/p>\n<p><span lang=\"AMH\">c.2.1.6) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 3 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp T\u1edd khai t\u1ed5ng h\u1ee3p thu\u1ebf theo m\u1eabu s\u1ed1 03\/TKTH-SDDPNN g\u1eedi Chi c\u1ee5c Thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ed5ng h\u1ee3p v\u00e0 t\u1ef1 x\u00e1c \u0111\u1ecbnh ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean T\u1edd khai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai t\u1ea1i c\u00e1c Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">c.2.2) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ch\u1ecbu thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf ho\u1eb7c t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"AMH\">d) Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">d.1) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m thay \u0111\u1ed5i c\u0103n c\u1ee9 t\u00ednh thu\u1ebf d\u1eabn \u0111\u1ebfn t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai b\u1ed5 sung theo m\u1eabu s\u1ed1 01\/TK-SDDPNN ho\u1eb7c m\u1eabu s\u1ed1 02\/TK-SDDPNN trong th\u1eddi h\u1ea1n 30 (ba m\u01b0\u01a1i) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh c\u00e1c y\u1ebfu t\u1ed1 \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"AMH\">d.2) Tr\u01b0\u1eddng h\u1ee3p 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, nh\u1ea7m l\u1eabn g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn sau ng\u00e0y 31 th\u00e1ng 3 n\u0103m sau m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi 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, nh\u1ea7m l\u1eabn th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung (khai cho c\u1ea3 T\u1edd khai thu\u1ebf n\u0103m v\u00e0 T\u1edd khai t\u1ed5ng h\u1ee3p). Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u0111) Th\u1eddi h\u1ea1n c\u01a1 quan thu\u1ebf ra th\u00f4ng b\u00e1o v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p:<\/span><\/p>\n<p><span lang=\"AMH\">\u0111.1) Th\u1eddi h\u1ea1n c\u01a1 quan thu\u1ebf ra th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 4 c\u1ee7a n\u0103m.\u00a0C\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p theo m\u1eabu s\u1ed1 01\/TB-SDDPNN<b>\u00a0<\/b>ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u0111.2) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p c\u1ee7a n\u0103m l\u00e0m 2 k\u1ef3. K\u1ef3 th\u1ee9 nh\u1ea5t, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 5. K\u1ef3 th\u1ee9 hai, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 10.<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf m\u1ed9t l\u1ea7n ho\u1eb7c hai l\u1ea7n trong n\u0103m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mu\u1ed1n n\u1ed9p m\u1ed9t l\u1ea7n cho c\u1ea3 n\u0103m th\u00ec ph\u1ea3i n\u1ed9p v\u00e0o k\u1ef3 n\u1ed9p th\u1ee9 nh\u1ea5t c\u1ee7a n\u0103m.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ch\u00eanh l\u1ec7ch theo x\u00e1c \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i T\u1edd khai t\u1ed5ng h\u1ee3p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 3 n\u0103m sau.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p trong chu k\u1ef3 \u1ed5n \u0111\u1ecbnh 05 (n\u0103m) n\u0103m m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf m\u1ed9t l\u1ea7n cho nhi\u1ec1u n\u0103m th\u00ec h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m \u0111\u1ec1 ngh\u1ecb.<\/span><\/p>\n<p><span lang=\"AMH\">2. Khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p<\/span><\/p>\n<p><span lang=\"AMH\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p cho Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t ch\u1ecbu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p (ho\u1eb7c \u1ee7y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i l\u1eadp s\u1ed5 thu\u1ebf).<\/span><\/p>\n<p><span lang=\"AMH\">b) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 1 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf v\u00e0 c\u00f3 trong s\u1ed5 b\u1ed9 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf t\u1eeb n\u0103m tr\u01b0\u1edbc th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p cho di\u1ec7n t\u00edch tr\u1ed3ng c\u00e2y l\u00e2u n\u0103m thu ho\u1ea1ch m\u1ed9t l\u1ea7n, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y khai th\u00e1c s\u1ea3n l\u01b0\u1ee3ng thu ho\u1ea1ch.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m c\u00f3 ph\u00e1t sinh t\u0103ng, gi\u1ea3m di\u1ec7n t\u00edch ch\u1ecbu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh t\u0103ng, gi\u1ea3m di\u1ec7n t\u00edch \u0111\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u00f9ng gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean v\u00e0 n\u0103m ti\u1ebfp theo n\u0103m h\u1ebft th\u1eddi h\u1ea1n mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">c) 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 theo m\u1eabu ban h\u00e0nh <\/span><span lang=\"VI\">k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p d\u00f9ng cho t\u1ed5 ch\u1ee9c theo m\u1eabu s\u1ed1 01\/SDNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p d\u00f9ng cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n theo m\u1eabu s\u1ed1 02\/SDNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p d\u00f9ng cho khai thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ea5t tr\u1ed3ng c\u00e2y l\u00e2u n\u0103m thu ho\u1ea1ch m\u1ed9t l\u1ea7n theo m\u1eabu s\u1ed1 03\/SDNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">d) X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong T\u1edd khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n: c\u0103n c\u1ee9 v\u00e0o s\u1ed5 thu\u1ebf c\u1ee7a n\u0103m tr\u01b0\u1edbc ho\u1eb7c T\u1edd khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p trong n\u0103m, Chi c\u1ee5c Thu\u1ebf t\u00ednh thu\u1ebf, ra Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p theo m\u1eabu s\u1ed1 04\/SDNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p tr\u1ed3ng c\u00e2y l\u00e2u n\u0103m thu ho\u1ea1ch m\u1ed9t l\u1ea7n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Th\u1eddi h\u1ea1n c\u01a1 quan thu\u1ebf ra th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p cho h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 4 \u0111\u1ed1i v\u1edbi th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a k\u1ef3 n\u1ed9p th\u1ee9 nh\u1ea5t trong n\u0103m; th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 5.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 9 \u0111\u1ed1i v\u1edbi th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a k\u1ef3 n\u1ed9p th\u1ee9 hai trong n\u0103m; th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 10.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung sau ng\u00e0y \u0111\u00e3 ra th\u00f4ng b\u00e1o thu\u1ebf, c\u01a1 quan thu\u1ebf ra th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf theo h\u1ed3 s\u01a1 khai b\u1ed5 sung ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 m\u00f9a v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p kh\u00f4ng tr\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u00ec Chi c\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p l\u00f9i th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf kh\u00f4ng qu\u00e1 60 (s\u00e1u m\u01b0\u01a1i) ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 y\u00eau c\u1ea7u n\u1ed9p thu\u1ebf m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ea3 n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u1ebf theo th\u1eddi h\u1ea1n c\u1ee7a k\u1ef3 n\u1ed9p th\u1ee9 nh\u1ea5t trong n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">3. Khai ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/span><\/p>\n<p><span lang=\"VI\">a) Ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc th\u1ef1c hi\u1ec7n khai ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/TM\u0110N ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng h\u1ed3 s\u01a1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc cho V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c c\u01a1 quan t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng ho\u1eb7c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a UBND c\u1ea5p t\u1ec9nh v\u1ec1 quy tr\u00ecnh ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ph\u01b0\u01a1ng ch\u01b0a th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u00ec h\u1ed3 s\u01a1 khai ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc cho thu\u00ea.<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ch\u1eadm nh\u1ea5t l\u00e0 30 (ba m\u01b0\u01a1i) 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.<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc l\u00e0 ng\u00e0y quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m b\u00e0n giao \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc kh\u00f4ng \u0111\u00fang v\u1edbi th\u1eddi \u0111i\u1ec3m ghi trong quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc th\u00ec ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 ng\u00e0y b\u00e0n giao \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc cho c\u01a1 quan thu\u1ebf ho\u1eb7c \u0111ang th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u00ea theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 di\u1ec7n t\u00edch trong h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc, v\u1ec1 v\u1ecb tr\u00ed \u0111\u1ea5t\u2026 d\u1eabn \u0111\u1ebfn s\u1ef1 thay \u0111\u1ed5i v\u1ec1 s\u1ed1 ti\u1ec1n thu\u00ea ph\u1ea3i n\u1ed9p th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i khai l\u1ea1i h\u1ed3 s\u01a1 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc m\u1edbi v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 30 (ba m\u01b0\u01a1i) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh v\u0103n b\u1ea3n ghi nh\u1eadn s\u1ef1 thay \u0111\u1ed5i v\u1ec1 di\u1ec7n t\u00edch \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc, v\u1ec1 v\u1ecb tr\u00ed\u2026 d\u1eabn \u0111\u1ebfn s\u1ef1 thay \u0111\u1ed5i v\u1ec1 s\u1ed1 ti\u1ec1n thu\u00ea ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span lang=\"AMH\">b) Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/span><\/p>\n<p><span lang=\"AMH\">b.1) Tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc m\u1edbi: V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c c\u01a1 quan t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n h\u1ed3 s\u01a1 khai ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 khai ti\u1ec1n thu\u00ea <\/span><span lang=\"VI\">\u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u1ee3p l\u1ec7, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo m\u1eabu s\u1ed1 02\/TM\u0110N ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y th\u00f4ng qua V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c c\u01a1 quan t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng t\u1edbi ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc bi\u1ebft \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"VI\">b.2) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m th\u00ec k\u1ec3 t\u1eeb n\u0103m thu\u00ea \u0111\u1ea5t th\u1ee9 hai, c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 4 \u0111\u1ed1i v\u1edbi th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a k\u1ef3 n\u1ed9p th\u1ee9 nh\u1ea5t trong n\u0103m; Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 5.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 9 \u0111\u1ed1i v\u1edbi th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc c\u1ee7a k\u1ef3 n\u1ed9p th\u1ee9 hai trong n\u0103m; Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 10.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc th\u00ec c\u01a1 quan thu\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc mu\u1ed1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc ph\u1ea3i n\u1ed9p c\u1ea3 n\u0103m th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc theo th\u1eddi h\u1ea1n c\u1ee7a k\u1ef3 n\u1ed9p th\u1ee9 nh\u1ea5t trong n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc 01 (m\u1ed9t) l\u1ea7n cho to\u00e0n b\u1ed9 th\u1eddi gian thu\u00ea th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n l\u00e0 th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">4. Khai ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i v\u1edbi T\u1ed5 ch\u1ee9c kinh t\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) 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.<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n l\u00e0 ng\u00e0y quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m b\u00e0n giao \u0111\u1ea5t kh\u00f4ng \u0111\u00fang v\u1edbi th\u1eddi \u0111i\u1ec3m ghi trong quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t th\u00ec ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 ng\u00e0y b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">T\u1ed5 ch\u1ee9c kinh t\u1ebf th\u1ef1c hi\u1ec7n khai ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1eabu s\u1ed1 01\/TSD\u0110 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a UBND c\u1ea5p t\u1ec9nh v\u1ec1 quy tr\u00ecnh ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng trong vi\u1ec7c lu\u00e2n chuy\u1ec3n h\u1ed3 s\u01a1, x\u00e1c \u0111\u1ecbnh, thu n\u1ed9p ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111\u1ec3 k\u00ea khai ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">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 ph\u00ea duy\u1ec7t gi\u00e1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p, ra v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1eabu s\u1ed1 02\/TSD\u0110 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho t\u1ed5 ch\u1ee9c kinh t\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">b) \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n<\/span><\/p>\n<p><span lang=\"AMH\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n khai ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1eabu s\u1ed1 01\/TSD\u0110 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt cho V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c c\u01a1 quan t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ph\u01b0\u01a1ng ch\u01b0a th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u00ec h\u1ed3 s\u01a1 khai ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 \u0111\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n h\u1ed3 s\u01a1 khai ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t cho c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 khai ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p, ra v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1eabu s\u1ed1 02\/TSD\u0110 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c th\u00f4ng qua V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c c\u01a1 quan t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u gi\u00e1.<\/span><\/p>\n<p><span lang=\"AMH\">d) Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 19. Khai ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/p>\n<p><span lang=\"AMH\">a) Tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/span><\/p>\n<p><span lang=\"AMH\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 cho c\u01a1 quan thu\u1ebf khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c n\u1ed9p cho V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c c\u01a1 quan t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0, \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ph\u01b0\u01a1ng ch\u01b0a th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u00ec h\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0, \u0111\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 H\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a t\u00e0i s\u1ea3n kh\u00e1c nh\u01b0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, s\u00fang\u2026 n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng.<\/span><\/p>\n<p><span lang=\"AMH\">b) H\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo m\u1eabu 01\/LPTB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y t\u1edd ch\u1ee9ng minh nh\u00e0, \u0111\u1ea5t c\u00f3 ngu\u1ed3n g\u1ed1c h\u1ee3p ph\u00e1p;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p v\u1ec1 vi\u1ec7c chuy\u1ec3n giao t\u00e0i s\u1ea3n k\u00fd k\u1ebft gi\u1eefa b\u00ean giao t\u00e0i s\u1ea3n v\u00e0 b\u00ean nh\u1eadn t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u00e0i s\u1ea3n (ho\u1eb7c ch\u1ee7 t\u00e0i s\u1ea3n) thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">c) H\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00e0i s\u1ea3n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (tr\u1eeb t\u00e0u thuy\u1ec1n \u0111\u00e1nh c\u00e1, t\u00e0u thuy\u1ec1n v\u1eadn t\u1ea3i th\u1ee7y n\u1ed9i \u0111\u1ecba, t\u00e0u bi\u1ec3n thi\u1ebfu h\u1ed3 s\u01a1 g\u1ed1c ho\u1eb7c \u0111\u00f3ng m\u1edbi t\u1ea1i Vi\u1ec7t Nam n\u00eau t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y)<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo m\u1eabu s\u1ed1 02\/LPTB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 H\u00f3a \u0111\u01a1n mua t\u00e0i s\u1ea3n h\u1ee3p ph\u00e1p (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng, trao \u0111\u1ed5i t\u00e0i s\u1ea3n m\u00e0 b\u00ean giao t\u00e0i s\u1ea3n l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh); ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u1ecbch thu (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng t\u1ecbch thu); ho\u1eb7c quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan t\u01b0 ph\u00e1p nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u1ef1c hi\u1ec7n chuy\u1ec3n giao t\u00e0i s\u1ea3n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c); ho\u1eb7c gi\u1ea5y t\u1edd chuy\u1ec3n giao t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa b\u00ean giao t\u00e0i s\u1ea3n v\u00e0 b\u00ean nh\u1eadn t\u00e0i s\u1ea3n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a C\u00f4ng ch\u1ee9ng ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n giao t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n, th\u1ec3 nh\u00e2n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh);<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Gi\u1ea5y \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ee7a ch\u1ee7 c\u0169 (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i)<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 C\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u00e0i s\u1ea3n ho\u1eb7c ch\u1ee7 t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d) C\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u00e0i s\u1ea3n (ho\u1eb7c ch\u1ee7 t\u00e0i s\u1ea3n) thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Gi\u1ea5y t\u1edd n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng hay ch\u1ee9ng th\u1ef1c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh c\u1ee5 th\u1ec3).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d.1) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao ho\u1eb7c c\u00f4ng nh\u1eadn s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n v\u00e0 l\u00e0m mu\u1ed1i: c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a V\u0103n ph\u00f2ng \u0110\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u00ean \u201cPhi\u1ebfu chuy\u1ec3n th\u00f4ng tin \u0111\u1ecba ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh\u201d v\u1ec1 \u0111\u1ea5t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo h\u00ecnh th\u1ee9c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t ho\u1eb7c c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d.2) \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00f4n gi\u00e1o, c\u01a1 s\u1edf t\u00edn ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch c\u1ed9ng \u0111\u1ed3ng:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Gi\u1ea5y t\u1edd ch\u1ee9ng minh c\u01a1 s\u1edf t\u00f4n gi\u00e1o \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Quy\u1ebft \u0111\u1ecbnh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d.3) Nh\u00e0, \u0111\u1ea5t, t\u00e0i s\u1ea3n \u0111\u1eb7c bi\u1ec7t, t\u00e0i s\u1ea3n chuy\u00ean d\u00f9ng, t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh: B\u1ea3n ch\u1ee5p (c\u00f3 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan) quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c giao t\u00e0i s\u1ea3n ho\u1eb7c mua s\u1eafm \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n \u0111\u1eb7c bi\u1ec7t, t\u00e0i s\u1ea3n chuy\u00ean d\u00f9ng, t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh; Ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan c\u00f4ng an, qu\u1ed1c ph\u00f2ng v\u1ec1 nh\u00e0 \u0111\u1ea5t, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb thu\u1ed9c lo\u1ea1i chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch qu\u1ed1c ph\u00f2ng, an ninh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d.4) Tr\u01b0\u1eddng h\u1ee3p nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i nh\u00e0 \u0111\u1ea5t c\u0169 v\u00e0 quy\u1ebft \u0111\u1ecbnh giao nh\u00e0 \u0111\u1ea5t m\u1edbi c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 c\u1ee7a ch\u1ee7 nh\u00e0 \u0111\u1ea5t b\u1ecb nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p m\u00e0 tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u00f4ng ghi n\u1ee3 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 nh\u00e0 \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p ho\u1eb7c m\u1ea5t gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec xu\u1ea5t tr\u00ecnh ch\u1ee9ng t\u1eeb n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a ch\u1ee7 nh\u00e0 \u0111\u1ea5t b\u1ecb nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i (ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 nh\u00e0 \u0111\u1ea5t); ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 H\u00f3a \u0111\u01a1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0, \u0111\u1ea5t h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, k\u00e8m theo b\u1ea3n ch\u00ednh ch\u1ee9ng t\u1eeb nh\u1eadn ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 c\u1ee7a c\u01a1 quan thu h\u1ed3i nh\u00e0, \u0111\u1ea5t tr\u1ea3 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">C\u01a1 quan Thu\u1ebf sau khi \u0111\u00e3 x\u1eed l\u00fd kh\u00f4ng thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec1n b\u00f9 ho\u1eb7c mua b\u1eb1ng ti\u1ec1n \u0111\u1ec1n b\u00f9 th\u00ec ghi: \u201c\u0110\u00e3 x\u1eed l\u00fd kh\u00f4ng thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i t\u1edd khai s\u1ed1\u2026\u201d, k\u00fd t\u00ean v\u00e0 \u201c\u0111\u00f3ng d\u1ea5u treo\u201d v\u00e0o ch\u1ee9ng t\u1eeb nh\u1eadn ti\u1ec1n \u0111\u1ec1n b\u00f9.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d.5) Tr\u01b0\u1eddng h\u1ee3p c\u1ea5p \u0111\u1ed5i gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n th\u00ec c\u1ea7n gi\u1ea5y t\u1edd ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d.6) T\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n h\u00f3a th\u00e0nh s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00ec c\u00f4ng ty c\u1ed5 ph\u1ea7n k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan Thu\u1ebf h\u1ed3 s\u01a1 sau \u0111\u00e2y:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p (c\u00f3 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a c\u00f4ng ty) quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c chuy\u1ec3n doanh nghi\u1ec7p th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Danh m\u1ee5c nh\u1eefng t\u00e0i s\u1ea3n chuy\u1ec3n giao t\u1eeb doanh nghi\u1ec7p sang c\u00f4ng ty c\u1ed5 ph\u1ea7n (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ec9 c\u1ed5 ph\u1ea7n h\u00f3a t\u1eebng ph\u1ea7n th\u00ec ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n giao t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p), trong \u0111\u00f3 c\u00f3 t\u00ean c\u00e1c t\u00e0i s\u1ea3n l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n<p><span lang=\"AMH\">d.7) T\u00e0i s\u1ea3n \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n, \u0111i\u1ec1u \u0111\u1ed9ng ho\u1eb7c \u0111\u01b0\u1ee3c chia th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n c\u00f3:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Gi\u1ea5y t\u1edd ch\u1ee9ng minh ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n tr\u01b0\u1edbc b\u1ea1 l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3 (Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c ho\u1eb7c \u0110i\u1ec1u l\u1ec7 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 t\u00ean th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n ho\u1eb7c gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n; ho\u1eb7c c\u00f3 t\u00ean trong \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp t\u1ed5 ch\u1ee9c v\u00e0 ph\u00e2n chia t\u00e0i s\u1ea3n cho th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Ch\u1ee9ng t\u1eeb n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1); ho\u1eb7c t\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u1ea1i ph\u1ea7n x\u00e1c \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Thu\u1ebf ghi: kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) c\u1ee7a ng\u01b0\u1eddi giao t\u00e0i s\u1ea3n b\u00e0n giao cho ng\u01b0\u1eddi nh\u1eadn t\u00e0i s\u1ea3n; ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n do ng\u01b0\u1eddi g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u1ee9ng t\u00ean (\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c nh\u1eadn v\u1ed1n g\u00f3p k\u00ea khai tr\u01b0\u1edbc b\u1ea1); ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n do t\u1ed5 ch\u1ee9c gi\u1ea3i th\u1ec3 \u0111\u1ee9ng t\u00ean (\u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c chia t\u00e0i s\u1ea3n k\u00ea khai tr\u01b0\u1edbc b\u1ea1).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n), ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ph\u00e2n chia, \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n theo h\u00ecnh th\u1ee9c ghi t\u0103ng, ghi gi\u1ea3m v\u1ed1n c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean ho\u1eb7c n\u1ed9i b\u1ed9 m\u1ed9t \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d.8) Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, nh\u00e0 h\u1ed7 tr\u1ee3 mang t\u00ednh ch\u1ea5t nh\u00e2n \u0111\u1ea1o: Gi\u1ea5y t\u1edd chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng nh\u00e0 \u0111\u1ea5t gi\u1eefa b\u00ean t\u1eb7ng v\u00e0 b\u00ean \u0111\u01b0\u1ee3c t\u1eb7ng.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d.9) T\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 H\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa b\u00ean cho thu\u00ea v\u00e0 b\u00ean thu\u00ea t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 cho thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh gi\u1eefa b\u00ean cho thu\u00ea v\u00e0 b\u00ean thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d.10) V\u1ecf, khung, t\u1ed5ng th\u00e0nh m\u00e1y thay th\u1ebf ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i trong th\u1eddi gian b\u1ea3o h\u00e0nh:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y b\u1ea3o h\u00e0nh t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Phi\u1ebfu xu\u1ea5t kho t\u00e0i s\u1ea3n thay th\u1ebf, k\u00e8m theo gi\u1ea5y thu h\u1ed3i t\u00e0i s\u1ea3n c\u0169 c\u1ee7a ng\u01b0\u1eddi b\u00e1n c\u1ea5p cho ng\u01b0\u1eddi mua.<\/span><\/p>\n<p><span lang=\"AMH\">d.11) Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 trong gia \u0111\u00ecnh s\u1eed d\u1ee5ng m\u1ed9t trong nh\u1eefng gi\u1ea5y t\u1edd c\u00f3 li\u00ean quan nh\u01b0: S\u1ed5 h\u1ed9 kh\u1ea9u, gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n, gi\u1ea5y khai sinh, quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn con nu\u00f4i c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a \u1ee7y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ng\u01b0\u1eddi cho ho\u1eb7c nh\u1eadn t\u00e0i s\u1ea3n th\u01b0\u1eddng tr\u00fa v\u1ec1 m\u1ed1i quan h\u1ec7.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0111) H\u1ed3 s\u01a1 k\u00ea khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00e0u thuy\u1ec1n \u0111\u00e1nh c\u00e1, t\u00e0u thuy\u1ec1n v\u1eadn t\u1ea3i th\u1ee7y n\u1ed9i \u0111\u1ecba, t\u00e0u bi\u1ec3n n\u1ebfu thi\u1ebfu h\u1ed3 s\u01a1 g\u1ed1c ho\u1eb7c \u0111\u00f3ng m\u1edbi t\u1ea1i Vi\u1ec7t Nam th\u00ec ph\u1ea3i c\u00f3:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo m\u1eabu s\u1ed1 02\/LPTB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Phi\u1ebfu b\u00e1o ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c t\u00e0u thuy\u1ec1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1edf h\u1eefu (nh\u1eb1m b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng).<\/span><\/p>\n<p><span lang=\"AMH\">e) Chi c\u1ee5c Thu\u1ebf ra th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c (\u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t) ho\u1eb7c trong 01 (m\u1ed9t) ng\u00e0y l\u00e0m vi\u1ec7c (\u0111\u1ed1i v\u1edbi t\u00e0u thuy\u1ec1n, \u00f4t\u00f4, xe m\u00e1y, s\u00fang s\u0103n, s\u00fang th\u1ec3 thao) k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng h\u1ee3p l\u1ec7 th\u00ec Chi c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1ea1i h\u1ed3 s\u01a1 cho V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng (\u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t), ho\u1eb7c cho ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n (\u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 tr\u01b0\u1edbc b\u1ea1 t\u00e0i s\u1ea3n kh\u00e1c) theo th\u1eddi h\u1ea1n t\u1ea1i \u0111i\u1ec3m n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">Th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t theo m\u1eabu 01-1\/LPTB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y; Th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a t\u00e0i s\u1ea3n kh\u00e1c \u0111\u01b0\u1ee3c ghi ngay tr\u00ean T\u1edd khai n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"AMH\">g) Th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>\n<p><span lang=\"AMH\">2. Khai ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai th\u00e1c kho\u00e1ng s\u1ea3n<\/span><\/p>\n<p><span lang=\"AMH\">a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai th\u00e1c kho\u00e1ng s\u1ea3n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f9ng <\/span><span lang=\"VI\">n\u01a1i k\u00ea khai n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu mua gom kho\u00e1ng s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd n\u1ed9p thay ng\u01b0\u1eddi khai th\u00e1c th\u00ec t\u1ed5 ch\u1ee9c \u0111\u00f3 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 khai ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u01a1 s\u1edf thu mua kho\u00e1ng s\u1ea3n.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) Ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi khai th\u00e1c kho\u00e1ng s\u1ea3n l\u00e0 lo\u1ea1i khai theo th\u00e1ng v\u00e0 quy\u1ebft to\u00e1n n\u0103m.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Khai quy\u1ebft to\u00e1n ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi khai th\u00e1c kho\u00e1ng s\u1ea3n bao g\u1ed3m khai quy\u1ebft to\u00e1n n\u0103m v\u00e0 khai quy\u1ebft to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n 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><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) H\u1ed3 s\u01a1 khai ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi khai th\u00e1c kho\u00e1ng s\u1ea3n theo th\u00e1ng l\u00e0 t\u1edd khai theo m\u1eabu 01\/BVMT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi khai th\u00e1c kho\u00e1ng s\u1ea3n l\u00e0 t\u1edd khai m\u1eabu 02\/BVMT k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">3. Khai ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">a) C\u01a1 quan, 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 n\u1ed9p h\u1ed3 s\u01a1 khai ph\u00ed, l\u1ec7 ph\u00ed cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) Khai ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 lo\u1ea1i khai theo th\u00e1ng v\u00e0 khai quy\u1ebft to\u00e1n n\u0103m.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) H\u1ed3 s\u01a1 khai ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u00e1ng l\u00e0 T\u1edd khai ph\u00ed, l\u1ec7 ph\u00ed theo m\u1eabu s\u1ed1 01\/PHLP ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n n\u0103m ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 T\u1edd khai quy\u1ebft to\u00e1n ph\u00ed, l\u1ec7 ph\u00ed n\u0103m theo m\u1eabu s\u1ed1 02\/PHLP ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 20. Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi Nha\u0300 th\u00e2\u0300u n\u01b0\u01a1\u0301c ngoa\u0300i, Nha\u0300 th\u00e2\u0300u phu\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i<\/span><\/b><\/p>\n<p align=\"left\"><span lang=\"AMH\">1. Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 t\u1ed5 ch\u1ee9c kinh doanh khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh khai thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u n\u00e0y, khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">2. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf TNDN tr\u00ean c\u01a1 s\u1edf k\u00ea khai doanh thu, chi phi\u0301 \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh thu nh\u00e2\u0323p chi\u0323u thu\u00ea\u0301 TNDN<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">a) B\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf TNDN tr\u00ean c\u01a1 s\u1edf k\u00ea khai doanh thu, chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNDN trong ph\u1ea1m vi 20 (hai m\u01b0\u01a1i) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Khi c\u01a1 quan thu\u1ebf c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nha\u0300 th\u00e2\u0300u phu\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i th\u00ec Nha\u0300 th\u00e2\u0300u n\u01b0\u01a1\u0301c ngoa\u0300i, Nha\u0300 th\u00e2\u0300u phu\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i co\u0301 tra\u0301ch nhi\u00ea\u0323m g\u1eedi 01 (m\u1ed9t) b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cho b\u00ean Vi\u1ec7t Nam ho\u0103\u0323c Nha\u0300 th\u00e2\u0300u n\u01b0\u01a1\u0301c ngoa\u0300i. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian b\u00ean Vi\u1ec7t Nam ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u00ec b\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p kho\u1ea3n thu\u1ebf GTGT, thu\u1ebf TNDN thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i n\u1ed9p nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Khi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi doanh thu ph\u00e1t sinh k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf. S\u1ed1 thu\u1ebf GTGT b\u00ean Vi\u1ec7t Nam \u0111\u00e3 n\u1ed9p thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo t\u1ef7 l\u1ec7 (%) kh\u00f4ng b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ed3ng th\u1eddi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) Khai thu\u1ebf GTGT<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 na\u0300y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) Khai thu\u1ebf TNDN<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 na\u0300y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d) H\u00f4\u0300 s\u01a1 Th\u00f4ng ba\u0301o mi\u00ea\u0303n, gia\u0309m thu\u1ebf theo Hi\u00ea\u0323p \u0111i\u0323nh<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf do \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n th\u00eam th\u1ee7 t\u1ee5c sau:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Khi t\u1ea1m t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh cho c\u01a1 quan thu\u1ebf c\u00f9ng T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00fd theo m\u1eabu s\u1ed1 01A\/TNDN ho\u1eb7c m\u1eabu s\u1ed1 01B\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh theo m\u1eabu s\u00f4\u0301 01\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do c\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ea5p ngay tr\u01b0\u1edbc n\u0103m th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc \u0111\u00f3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh th\u00ec c\u00e1c n\u0103m ti\u1ebfp theo ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o c\u00e1c b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i m\u1edbi (n\u1ebfu c\u00f3) c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Khi khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3 v\u00e0 x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng c\u1ee7a c\u00e1c b\u00ean k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1eabu s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o m\u1eabu s\u00f4\u0301 01\/HTQT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">3. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf GTGT t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT, n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % t\u00ednh tr\u00ean doanh thu<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">a) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf GTGT t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT, n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % t\u00ednh tr\u00ean doanh thu l\u00e0 lo\u1ea1i khai theo l\u1ea7n ph\u00e1t sinh thanh to\u00e1n ti\u1ec1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean Vi\u1ec7t Nam thanh to\u00e1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nhi\u1ec1u l\u1ea7n trong th\u00e1ng th\u00ec c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd khai thu\u1ebf theo th\u00e1ng thay cho vi\u1ec7c khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh thanh to\u00e1n ti\u1ec1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, h\u00f4\u0300 s\u01a1 khai quy\u00ea\u0301t toa\u0301n thu\u00ea\u0301 cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a b\u00ean Vi\u1ec7t Nam.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u l\u00e0 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, h\u00f4\u0300 s\u01a1 khai quy\u00ea\u0301t toa\u0301n thu\u00ea\u0301 cho C\u1ee5c thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t quy \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9p thay thu\u1ebf cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i trong ph\u1ea1m vi 20 (hai m\u01b0\u01a1i) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c lo\u1ea1i thu nh\u1eadp kh\u00e1c<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b.1) H\u1ed3 s\u01a1 khai thu\u1ebf:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf theo m\u1eabu s\u1ed1 01\/NTNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u0111\u1ed1i v\u1edbi l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u);<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p gi\u1ea5y ph\u00e9p kinh doanh ho\u1eb7c gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b.2) H\u00f4\u0300 s\u01a1 Th\u00f4ng ba\u0301o mi\u00ea\u0303n, gia\u0309m thu\u1ebf theo Hi\u00ea\u0323p \u0111i\u0323nh:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf do \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n th\u00eam c\u00e1c th\u1ee7 t\u1ee5c sau:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">M\u01b0\u1eddi l\u0103m ng\u00e0y tr\u01b0\u1edbc th\u1eddi h\u1ea1n khai thu\u1ebf, b\u00ean Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c chi tr\u1ea3 thu nh\u1eadp cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i g\u1eedi C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a b\u00ean Vi\u1ec7t Nam h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh m\u1eabu s\u00f4\u0301 01\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do c\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ea5p ngay tr\u01b0\u1edbc n\u0103m th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n ch\u1ee9ng kho\u00e1n kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ch\u1ee9ng kho\u00e1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p Gi\u1ea5y ch\u1ee9ng nh\u1eadn t\u00e0i kho\u1ea3n l\u01b0u k\u00fd c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu do Ng\u00e2n h\u00e0ng l\u01b0u k\u00fd ho\u1eb7c C\u00f4ng ty ch\u1ee9ng kho\u00e1n x\u00e1c nh\u1eadn theo m\u1eabu s\u1ed1 01\/TNKDCK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p th\u00eam b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 c\u1ee7a C\u00f4ng ty Vi\u1ec7t Nam m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i g\u00f3p v\u1ed1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 quan Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u kho\u1ea3n v\u1ec1 l\u00e3i t\u1eeb ti\u1ec1n cho vay c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa c\u01a1 quan Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh th\u00ec c\u00e1c n\u0103m ti\u1ebfp theo ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o c\u00e1c b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf m\u1edbi k\u00fd k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3) c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y tr\u01b0\u1edbc khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf (tu\u1ef3 theo th\u1eddi \u0111i\u1ec3m n\u00e0o di\u1ec5n ra tr\u01b0\u1edbc) Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i g\u1eedi b\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3 cho b\u00ean Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c chi tr\u1ea3 thu nh\u1eadp. Trong ph\u1ea1m vi 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa, b\u00ean Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p cho C\u01a1 quan thu\u1ebf b\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p v\u00e0o th\u1eddi \u0111i\u1ec3m tr\u00ean v\u1eabn ch\u01b0a c\u00f3 \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa th\u00ec nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 ngh\u0129a v\u1ee5 cam k\u1ebft g\u1eedi b\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 trong qu\u00fd ngay sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o m\u1eabu s\u00f4\u0301 01\/HTQT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e3ng H\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">V\u0103n ph\u00f2ng b\u00e1n v\u00e9, \u0111\u1ea1i l\u00fd t\u1ea1i Vi\u1ec7t Nam c\u1ee7a h\u00e3ng H\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf TNDN v\u00e0 n\u1ed9p thu\u1ebf cho h\u00e3ng H\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp V\u0103n ph\u00f2ng b\u00e1n v\u00e9, \u0111\u1ea1i l\u00fd t\u1ea1i Vi\u1ec7t Nam c\u1ee7a h\u00e3ng H\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Khai thu\u1ebf TNDN cho h\u00e3ng H\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i l\u00e0 lo\u1ea1i khai theo qu\u00fd.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c.1) H\u1ed3 s\u01a1 khai thu\u1ebf:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf cho c\u00e1c h\u00e3ng H\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i theo m\u1eabu s\u1ed1 01\/HKNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u0111\u1ed1i v\u1edbi l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u);<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p gi\u1ea5y ph\u00e9p kinh doanh ho\u1eb7c gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c.2) H\u00f4\u0300 s\u01a1 Th\u00f4ng ba\u0301o mi\u00ea\u0303n, gia\u0309m thu\u1ebf theo Hi\u00ea\u0323p \u0111i\u0323nh:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p h\u00e3ng H\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf do \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n th\u00eam c\u00e1c th\u1ee7 t\u1ee5c sau:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">M\u01b0\u1eddi l\u0103m ng\u00e0y tr\u01b0\u1edbc khi khai th\u00e1c th\u1ecb tr\u01b0\u1eddng bay ho\u1eb7c k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m (tu\u1ef3 theo th\u1eddi \u0111i\u1ec3m n\u00e0o di\u1ec5n ra tr\u01b0\u1edbc), v\u0103n ph\u00f2ng t\u1ea1i Vi\u1ec7t Nam c\u1ee7a h\u00e3ng H\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho c\u01a1 quan thu\u1ebf h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh theo m\u1eabu s\u1ed1 01\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do c\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ea5p ngay tr\u01b0\u1edbc n\u0103m th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ B\u1ea3n ch\u1ee5p gi\u1ea5y ph\u00e9p khai th\u00e1c th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam (ph\u00e9p bay) c\u1ee7a C\u1ee5c h\u00e0ng kh\u00f4ng d\u00e2n d\u1ee5ng c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u00e0ng kh\u00f4ng d\u00e2n d\u1ee5ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh th\u00ec c\u00e1c n\u0103m ti\u1ebfp theo ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o c\u00e1c b\u1ea3n ch\u1ee5p gi\u1ea5y ph\u00e9p khai th\u00e1c th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam (ph\u00e9p bay) c\u1ee7a C\u1ee5c h\u00e0ng kh\u00f4ng d\u00e2n d\u1ee5ng m\u1edbi c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">M\u01b0\u1eddi l\u0103m ng\u00e0y tr\u01b0\u1edbc khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf (tu\u1ef3 theo th\u1eddi \u0111i\u1ec3m n\u00e0o di\u1ec5n ra tr\u01b0\u1edbc) v\u0103n ph\u00f2ng t\u1ea1i Vi\u1ec7t Nam c\u1ee7a h\u00e3ng H\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i g\u1eedi Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3 v\u00e0 B\u1ea3ng k\u00ea thu nh\u1eadp v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf d\u00e0nh cho tr\u01b0\u1eddng h\u1ee3p b\u00e1n v\u00e9 t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam theo m\u1eabu s\u1ed1 01-1\/HKNN, B\u1ea3ng k\u00ea thu nh\u1eadp v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf d\u00e0nh cho tr\u01b0\u1eddng h\u1ee3p ho\u00e1n \u0111\u1ed5i, chia ch\u1ed7 trong v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf theo m\u1eabu 01-2\/HKNN c\u1ee7a n\u0103m t\u00ednh thu\u1ebf li\u00ean quan cho c\u01a1 quan thu\u1ebf l\u00e0m c\u0103n c\u1ee9 \u00e1p d\u1ee5ng mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf c\u1ee7a h\u00e3ng H\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o m\u1eabu s\u00f4\u0301 01\/HTQT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">T\u1ed5 ch\u1ee9c l\u00e0m \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n ho\u1eb7c \u0111\u1ea1i l\u00fd giao nh\u1eadn v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a cho c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i) c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i l\u00e0 lo\u1ea1i khai theo qu\u00fd.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d.1) H\u1ed3 s\u01a1 khai thu\u1ebf:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i theo m\u1eabu s\u1ed1 01\/VTNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea thu nh\u1eadp v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf d\u00e0nh cho tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai th\u00e1c t\u00e0u theo m\u1eabu s\u1ed1 01-1\/VTNN, B\u1ea3ng k\u00ea thu nh\u1eadp v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf d\u00e0nh cho tr\u01b0\u1eddng h\u1ee3p ho\u00e1n \u0111\u1ed5i\/ chia ch\u1ed7 theo m\u1eabu s\u1ed1 01-2\/VTNN, B\u1ea3ng k\u00ea doanh thu l\u01b0u c\u00f4ng-ten-n\u01a1 theo m\u1eabu s\u1ed1 01-3\/VTNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d.2) H\u00f4\u0300 s\u01a1 Th\u00f4ng ba\u0301o mi\u00ea\u0303n, gia\u0309m thu\u1ebf theo Hi\u00ea\u0323p \u0111i\u0323nh:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p h\u00e3ng v\u00e2\u0323n ta\u0309i n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf do \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n th\u00eam c\u00e1c th\u1ee7 t\u1ee5c sau:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">T\u1ea1i T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m, h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i g\u1eedi cho c\u01a1 quan thu\u1ebf h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh theo m\u1eabu s\u00f4\u0301 01\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y\u00a0;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do c\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa c\u1ea5p cho n\u0103m t\u00ednh thu\u1ebf ngay tr\u01b0\u1edbc n\u0103m th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 T\u00e0i li\u1ec7u ch\u1ee9ng minh h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i khai th\u00e1c t\u00e0u theo t\u1eebng h\u00ecnh th\u1ee9c. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">(i) Tr\u01b0\u1eddng h\u1ee3p h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i s\u1edf h\u1eefu t\u00e0u:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd t\u00e0u bi\u1ec3n;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ H\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n; v\u00e0<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ Ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n (m\u1ed9t trong c\u00e1c ch\u1ee9ng t\u1eeb theo \u0110i\u1ec1u 73 B\u1ed9 Lu\u1eadt H\u00e0ng h\u1ea3i n\u0103m 2005).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">(ii) Tr\u01b0\u1eddng h\u1ee3p h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i thu\u00ea t\u00e0u tr\u1ea7n, thu\u00ea t\u00e0u \u0111\u1ecbnh h\u1ea1n ho\u1eb7c thu\u00ea t\u00e0u chuy\u1ebfn:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0u;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ H\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n; v\u00e0<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ Ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n (m\u1ed9t trong c\u00e1c ch\u1ee9ng t\u1eeb theo \u0111i\u1ec1u 73 B\u1ed9 Lu\u1eadt H\u00e0ng h\u1ea3i n\u0103m 2005).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">(iii) Tr\u01b0\u1eddng h\u1ee3p h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i khai th\u00e1c t\u00e0u d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e1n \u0111\u1ed5i ch\u1ed7:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ H\u1ee3p \u0111\u1ed3ng nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n ho\u00e1n \u0111\u1ed5i ch\u1ed7 (trong \u0111\u00f3 c\u00f3 t\u00ean t\u00e0u th\u1ef1c hi\u1ec7n ho\u00e1n \u0111\u1ed5i ch\u1ed7);<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ H\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n; v\u00e0<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ Ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n (m\u1ed9t trong c\u00e1c ch\u1ee9ng t\u1eeb theo \u0111i\u1ec1u 73 B\u1ed9 Lu\u1eadt H\u00e0ng h\u1ea3i n\u0103m 2005).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">C\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i khai th\u00e1c t\u00e0u n\u00eau tr\u00ean l\u00e0 b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u00e1c t\u00e0i li\u1ec7u n\u00e0y kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh m\u00e0 \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i tr\u1ee5 s\u1edf \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a V\u0103n ph\u00f2ng \u0110\u1ea1i di\u1ec7n c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 xu\u1ea5t tr\u00ecnh cho c\u01a1 quan thu\u1ebf khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh ph\u1ea3i n\u1ed9p th\u00eam b\u1ea3n g\u1ed1c gi\u1ea5y \u1ee7y quy\u1ec1n.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o m\u1eabu s\u1ed1 01\/HTQT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">K\u1ebft th\u00fac n\u0103m, h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i g\u1eedi c\u01a1 quan thu\u1ebf Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 c\u1ee7a h\u00e3ng t\u00e0u cho n\u0103m \u0111\u00f3.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, th\u00ec c\u00e1c n\u0103m ti\u1ebfp theo h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o b\u1ea5t k\u1ef3 s\u1ef1 thay \u0111\u1ed5i n\u00e0o v\u1ec1 t\u00ecnh tr\u1ea1ng kinh doanh nh\u01b0 thay \u0111\u1ed5i v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh, thay \u0111\u1ed5i v\u1ec1 h\u00ecnh th\u1ee9c khai th\u00e1c t\u00e0u (n\u1ebfu c\u00f3)\u2026v\u00e0 cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u1ee9ng v\u1edbi vi\u1ec7c thay \u0111\u1ed5i.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u00e1c \u0111\u1ea1i l\u00fd t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng \u1edf Vi\u1ec7t Nam ho\u1eb7c c\u00e1c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u00e1c chi nh\u00e1nh ho\u1eb7c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 chi nh\u00e1nh) t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng \u1edf Vi\u1ec7t Nam th\u00ec c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i n\u1ed9p b\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa \u0111\u00e3 h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 v\u00e0 b\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf (ho\u1eb7c Gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh) cho C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh; g\u1eedi b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa \u0111\u00e3 h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf (ho\u1eb7c Gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh) c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ea1i l\u00fd ch\u00ednh c\u1ee7a h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i c\u00f3 chi nh\u00e1nh v\u00e0 ghi r\u00f5 n\u01a1i \u0111\u00e3 n\u1ed9p b\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) trong Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0111) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">B\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp B\u00ean Vi\u1ec7t Nam.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Khai thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i l\u00e0 lo\u1ea1i khai theo qu\u00fd.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0111.1) H\u00f4\u0300 s\u01a1 khai thu\u00ea\u0301:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i theo m\u1eabu s\u1ed1 01\/TBH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng t\u00e1i b\u1ea3o hi\u1ec3m theo t\u1eebng lo\u1ea1i theo m\u1eabu s\u1ed1 02-1\/TBH-TB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, m\u1ed7i lo\u1ea1i h\u1ee3p \u0111\u1ed3ng ch\u1ec9 g\u1eedi m\u1ed9t b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m m\u1eabu. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a danh m\u1ee5c n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p gi\u1ea5y ph\u00e9p kinh doanh ho\u1eb7c gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0111.2) H\u00f4\u0300 s\u01a1 Th\u00f4ng ba\u0301o mi\u00ea\u0303n, gia\u0309m thu\u1ebf theo Hi\u00ea\u0323p \u0111i\u0323nh:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">C\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp n\u1ed9p h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n cho t\u1eebng n\u0103m cho t\u1ea5t c\u1ea3 c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00e1i b\u1ea3o hi\u1ec3m m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u00e3 k\u00fd k\u1ebft ho\u1eb7c d\u1ef1 ki\u1ebfn k\u00fd k\u1ebft trong n\u0103m \u0111\u00f3. C\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho c\u00e1c \u0111\u1ea1i l\u00fd thu\u1ebf, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f4ng ty t\u00e1i b\u1ea3o hi\u1ec3m Vi\u1ec7t Nam n\u1ed9p h\u1ed3 s\u01a1. Khi \u0111\u00f3, c\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i n\u1ed9p cho C\u01a1 quan thu\u1ebf 02 (hai) h\u1ed3 s\u01a1 Th\u00f4ng b\u00e1o: h\u1ed3 s\u01a1 Th\u00f4ng b\u00e1o (d\u1ef1 ki\u1ebfn) v\u00e0 h\u1ed3 s\u01a1 Th\u00f4ng b\u00e1o (ch\u00ednh th\u1ee9c). C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0111.2.1) \u0110\u1ed1i v\u1edbi Th\u00f4ng b\u00e1o (d\u1ef1 ki\u1ebfn):<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Th\u1eddi \u0111i\u1ec3m n\u1ed9p H\u1ed3 s\u01a1 Th\u00f4ng b\u00e1o (d\u1ef1 ki\u1ebfn) v\u1ec1 vi\u1ec7c thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh: Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 l\u00e0 m\u1ed9t trong c\u00e1c th\u1eddi \u0111i\u1ec3m sau \u2013 tu\u1ef3 theo th\u1eddi \u0111i\u1ec3m n\u00e0o di\u1ec5n ra tr\u01b0\u1edbc: 05 (n\u0103m) ng\u00e0y tr\u01b0\u1edbc khi k\u00fd k\u1ebft H\u1ee3p \u0111\u1ed3ng; ho\u1eb7c 05 (n\u0103m) ng\u00e0y sau khi th\u1ef1c hi\u1ec7n H\u1ee3p \u0111\u1ed3ng; ho\u1eb7c 05 (n\u0103m) ng\u00e0y tr\u01b0\u1edbc khi thanh to\u00e1n.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p H\u1ed3 s\u01a1 Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i c\u00f3 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam: n\u1ed9p t\u1ea1i C\u1ee5c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp n\u1ed9p h\u1ed3 s\u01a1: n\u1ed9p t\u1ea1i C\u1ee5c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i C\u00f4ng ty t\u00e1i b\u1ea3o hi\u1ec3m Vi\u1ec7t Nam \u0111\u1ea7u ti\u00ean d\u1ef1 ki\u1ebfn k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p t\u1ea1i Vi\u1ec7t Nam n\u1ed9p h\u1ed3 s\u01a1: n\u1ed9p t\u1ea1i C\u1ee5c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf. V\u00ed d\u1ee5: c\u00e1c \u0111\u1ea1i l\u00fd thu\u1ebf, c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n ho\u1eb7c c\u00f4ng ty t\u00e1i b\u1ea3o hi\u1ec3m Vi\u1ec7t Nam \u0111\u1ea7u ti\u00ean d\u1ef1 ki\u1ebfn k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u2026<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 H\u1ed3 s\u01a1 Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh bao g\u1ed3m:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ Th\u00f4ng b\u00e1o (d\u1ef1 ki\u1ebfn) theo m\u1eabu s\u1ed1 01\/TBH-TB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do c\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ea5p \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 (cho n\u0103m ngay tr\u01b0\u1edbc n\u0103m n\u1ed9p Th\u00f4ng b\u00e1o (d\u1ef1 ki\u1ebfn)).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ B\u1ea3ng k\u00ea c\u00e1c H\u1ee3p \u0111\u1ed3ng t\u00e1i b\u1ea3o hi\u1ec3m \u0111\u00e3 ho\u1eb7c d\u1ef1 ki\u1ebfn k\u00fd k\u1ebft theo m\u1eabu s\u1ed1 01-1\/TBH-TB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o (d\u1ef1 ki\u1ebfn) n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0111.2.2) \u0110\u1ed1i v\u1edbi Th\u00f4ng b\u00e1o (ch\u00ednh th\u1ee9c):<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Th\u1eddi \u0111i\u1ec3m n\u1ed9p H\u1ed3 s\u01a1: trong v\u00f2ng qu\u00fd I c\u1ee7a n\u0103m sau, t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p cho c\u01a1 quan thu\u1ebf Th\u00f4ng b\u00e1o (ch\u00ednh th\u1ee9c) c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p: t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p Th\u00f4ng b\u00e1o (d\u1ef1 ki\u1ebfn).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 H\u1ed3 s\u01a1 n\u1ed9p cho C\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ Th\u00f4ng b\u00e1o (ch\u00ednh th\u1ee9c) theo m\u1eabu s\u1ed1 02\/TBH-TB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do c\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ea5p \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 trong n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ B\u1ea3n ch\u1ee5p c\u00e1c H\u1ee3p \u0111\u1ed3ng t\u00e1i b\u1ea3o hi\u1ec3m \u0111\u00e3 th\u1ef1c hi\u1ec7n trong n\u0103m c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (bao g\u1ed3m c\u1ea3 nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 c\u00f3 trong k\u1ebf ho\u1ea1ch v\u00e0 nh\u1eefng h\u1ee3p \u0111\u1ed3ng ngo\u00e0i k\u1ebf ho\u1ea1ch \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf) nh\u01b0ng ch\u01b0a n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ Danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng theo t\u1eebng lo\u1ea1i theo m\u1eabu s\u1ed1 02-1\/TBH-TB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. T\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p Th\u00f4ng b\u00e1o (ch\u00ednh th\u1ee9c), ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd ph\u00e2n lo\u1ea1i h\u1ee3p \u0111\u1ed3ng v\u00e0 g\u1eedi danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng theo t\u1eebng lo\u1ea1i (v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau nh\u1ea5t \u0111\u1ecbnh); m\u1ed7i lo\u1ea1i h\u1ee3p \u0111\u1ed3ng ch\u1ec9 g\u1eedi m\u1ed9t b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m m\u1eabu. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c th\u1ed1ng k\u00ea n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o (ch\u00ednh th\u1ee9c) n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0111.2.3) Th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Sau khi c\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i n\u1ed9p Th\u00f4ng b\u00e1o (d\u1ef1 ki\u1ebfn), C\u01a1 quan thu\u1ebf s\u1ebd c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn vi\u1ec7c c\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN theo Hi\u1ec7p \u0111\u1ecbnh t\u1ea1i Vi\u1ec7t Nam ch\u1eadm nh\u1ea5t sau 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 C\u01a1 quan Thu\u1ebf s\u1ebd x\u00e1c nh\u1eadn ngay t\u1ea1i Th\u00f4ng b\u00e1o (d\u1ef1 ki\u1ebfn). Khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00f4ng ty t\u00e1i b\u1ea3o hi\u1ec3m Vi\u1ec7t Nam, c\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 cung c\u1ea5p cho b\u00ean Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3n sao Gi\u1ea5y x\u00e1c nh\u1eadn n\u00e0y c\u1ee7a C\u01a1 quan thu\u1ebf c\u00f3 ch\u1ee9ng th\u1ef1c c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u1ea1m mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh. Th\u00f4ng b\u00e1o (d\u1ef1 ki\u1ebfn) \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 (hai) b\u1ea3n: 01 (m\u1ed9t) b\u1ea3n do \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh gi\u1eef v\u00e0 01 (m\u1ed9t) b\u1ea3n l\u01b0u t\u1ea1i C\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Sau khi c\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i n\u1ed9p Th\u00f4ng b\u00e1o, C\u01a1 quan thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 ki\u1ec3m tra h\u1ed3 s\u01a1. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n vi\u1ec7c kh\u00f4ng \u0111\u00fang, kh\u00f4ng \u0111\u1ee7 ho\u1eb7c kh\u00f4ng h\u1ee3p l\u1ec7 s\u1ebd th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh ho\u1eb7c y\u00eau c\u1ea7u n\u1ed9p thu\u1ebf n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">e) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 T\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo m\u1eabu s\u1ed1 02\/NTNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea c\u00e1c Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam tham gia th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u theo m\u1eabu s\u1ed1 02-1\/NTNN, 02-2\/NTNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u (n\u1ebfu c\u00f3).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">4. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % t\u00ednh tr\u00ean doanh thu.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">a) Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % t\u00ednh tr\u00ean doanh thu n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp B\u00ean Vi\u1ec7t Nam.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u l\u00e0 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, h\u00f4\u0300 s\u01a1 khai quy\u00ea\u0301t toa\u0301n thu\u00ea\u0301 cho C\u1ee5c thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf n\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t quy \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Trong ph\u1ea1m vi 20 (hai m\u01b0\u01a1i) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi k\u00fd h\u1ee3p \u0111\u1ed3ng, B\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp \u0111\u0103ng k\u00fd v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Khi c\u01a1 quan thu\u1ebf c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nha\u0300 th\u00e2\u0300u phu\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i th\u00ec Nha\u0300 th\u00e2\u0300u n\u01b0\u01a1\u0301c ngoa\u0300i, Nha\u0300 th\u00e2\u0300u phu\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i co\u0301 tra\u0301ch nhi\u00ea\u0323m g\u1eedi 01 (m\u1ed9t) b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cho b\u00ean Vi\u1ec7t Nam ho\u0103\u0323c Nha\u0300 th\u00e2\u0300u n\u01b0\u01a1\u0301c ngoa\u0300i. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian b\u00ean Vi\u1ec7t Nam ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u00ec b\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p kho\u1ea3n thu\u1ebf GTGT, thu\u1ebf TNDN thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Khi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi doanh thu ph\u00e1t sinh k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf. S\u1ed1 thu\u1ebf GTGT b\u00ean Vi\u1ec7t Nam \u0111\u00e3 n\u1ed9p thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo t\u1ef7 l\u1ec7 (%) kh\u00f4ng b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ed3ng th\u1eddi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 % t\u00ednh tr\u00ean doanh thu l\u00e0 lo\u1ea1i khai theo l\u1ea7n ph\u00e1t sinh khi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u00e2\u0323n \u0111\u01b0\u01a1\u0323c ti\u00ea\u0300n thanh toa\u0301n v\u00e0 khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u00e2\u0323n \u0111\u01b0\u01a1\u0323c ti\u00ea\u0300n thanh toa\u0301n nhi\u1ec1u l\u1ea7n trong th\u00e1ng th\u00ec c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd khai thu\u1ebf theo th\u00e1ng thay cho vi\u1ec7c khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c.1) H\u1ed3 s\u01a1 khai thu\u1ebf:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 T\u1edd khai thu\u1ebf theo m\u1eabu s\u1ed1 03\/NTNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u0111\u1ed1i v\u1edbi l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u);<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p gi\u1ea5y ph\u00e9p kinh doanh ho\u1eb7c gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c.2) H\u00f4\u0300 s\u01a1 Th\u00f4ng ba\u0301o mi\u00ea\u0303n, gia\u0309m thu\u1ebf theo Hi\u00ea\u0323p \u0111i\u0323nh:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf do \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n th\u00eam c\u00e1c th\u1ee7 t\u1ee5c sau:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">M\u01b0\u1eddi l\u0103m ng\u00e0y tr\u01b0\u1edbc th\u1eddi h\u1ea1n khai thu\u1ebf, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ Th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh m\u1eabu 01\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do c\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ea5p ngay tr\u01b0\u1edbc n\u0103m th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">+ Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh th\u00ec c\u00e1c n\u0103m ti\u1ebfp theo ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o c\u00e1c b\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf m\u1edbi k\u00fd k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">M\u01b0\u1eddi l\u0103m ng\u00e0y tr\u01b0\u1edbc khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf (tu\u1ef3 theo th\u1eddi \u0111i\u1ec3m n\u00e0o di\u1ec5n ra tr\u01b0\u1edbc) nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i g\u1eedi Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3 cho C\u01a1 quan thu\u1ebf n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p v\u00e0o th\u1eddi \u0111i\u1ec3m tr\u00ean v\u1eabn ch\u01b0a c\u00f3 \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa th\u00ec nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 ngh\u0129a v\u1ee5 cam k\u1ebft g\u1eedi Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 trong qu\u00fd ngay sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o m\u1eabu s\u00f4\u0301 01\/HTQT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c.3) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 T\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo m\u1eabu s\u1ed1 04\/NTNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam tham gia th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u theo m\u1eabu s\u1ed1 02-2\/NTNN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf,<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 B\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u (n\u1ebfu c\u00f3).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">5. Khai, n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">a) Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111ang th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y th\u00ec ph\u1ea3i ti\u1ebfp t\u1ee5c khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p \u0111ang th\u1ef1c hi\u1ec7n cho \u0111\u1ebfn khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111ang th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, n\u1ebfu ti\u1ebfp t\u1ee5c k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 m\u1edbi t\u1ea1i Vi\u1ec7t Nam khi ch\u01b0a k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 c\u0169 th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 m\u1edbi theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u1ee7a h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 c\u0169.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c k\u00fd k\u1ebft, th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 m\u1edbi v\u00e0o th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 c\u0169 \u0111\u00e3 k\u1ebft th\u00fac th\u00ec Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd l\u1ea1i ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y cho h\u1ee3p \u0111\u1ed3ng m\u1edbi.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d) Tr\u01b0\u1eddng h\u1ee3p c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng, n\u1ebfu c\u00f3 m\u1ed9t h\u1ee3p \u0111\u1ed3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh v\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, k\u00ea khai ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p th\u00ec c\u00e1c h\u1ee3p \u0111\u1ed3ng kh\u00e1c (k\u1ec3 c\u1ea3 nh\u1eefng h\u1ee3p \u0111\u1ed3ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n) c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u0103ng k\u00fd th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0111) Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n v\u00e0 khai th\u00e1c m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT th\u00ec b\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n v\u00e0 khai th\u00e1c m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: Trong th\u1eddi gian Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, n\u1ebfu b\u00ean Vi\u1ec7t Nam thanh to\u00e1n ti\u1ec1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u00ec b\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i . Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi doanh thu ph\u00e1t sinh k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf. S\u1ed1 thu\u1ebf GTGT b\u00ean Vi\u1ec7t Nam \u0111\u00e3 n\u1ed9p thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo t\u1ef7 l\u1ec7 (%) kh\u00f4ng b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ed3ng th\u1eddi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">V\u00ed d\u1ee5 33:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Th\u00e1ng 1\/2013, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi b\u00ean Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 khoan d\u1ea7u kh\u00ed v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 1 tri\u1ec7u USD. Trong th\u1eddi gian Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng th\u1ea7u l\u00e0 5000 USD; \u0111\u1ebfn th\u1eddi h\u1ea1n b\u00ean Vi\u1ec7t Nam thanh to\u00e1n ti\u1ec1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 100.000 USD (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT, ch\u01b0a bao g\u1ed3m thu\u1ebf TNDN) th\u00ec b\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf GTGT cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A v\u1edbi t\u1ef7 l\u1ec7 GTGT t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 khoan d\u1ea7u kh\u00ed l\u00e0 70%, thu\u1ebf su\u1ea5t 10%, nh\u01b0 v\u1eady, s\u1ed1 thu\u1ebf GTGT m\u00e0 b\u00ean Vi\u1ec7t Nam n\u1ed9p thay cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A l\u00e0 7000 USD.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0110\u1ebfn 1\/5\/2013, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A t\u1ef1 khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Ng\u00e0y 15\/5\/2013, b\u00ean Vi\u1ec7t Nam thanh to\u00e1n ti\u1ebfp cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A l\u00e0 200.000 USD, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT cho b\u00ean Vi\u1ec7t Nam v\u1edbi s\u1ed1 thu\u1ebf GTGT l\u00e0 20.000 ng\u00e0n USD (200.000 USD x 10%), thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh t\u1eeb 1\/5\/2013 \u0111\u1ebfn 15\/5\/2013 l\u00e0 2000 USD. S\u1ed1 thu\u1ebf GTGT Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A ph\u1ea3i n\u1ed9p l\u00e0 18.000 USD (20.000 USD \u2013 2000 USD). Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 5000 USD thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m 1\/5\/2013.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">6. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i li\u00ean danh v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf Vi\u1ec7t Nam \u0111\u1ec3 ti\u1ebfn h\u00e0nh kinh doanh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng th\u1ea7u.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">a) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean danh th\u00e0nh l\u1eadp ra Ban \u0111i\u1ec1u h\u00e0nh li\u00ean danh, Ban \u0111i\u1ec1u h\u00e0nh th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, c\u00f3 t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n; ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf Vi\u1ec7t Nam tham gia li\u00ean danh ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u1ea1ch to\u00e1n chung v\u00e0 chia l\u1ee3i nhu\u1eadn cho c\u00e1c b\u00ean th\u00ec Ban \u0111i\u1ec1u h\u00e0nh li\u00ean danh, ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf Vi\u1ec7t Nam, c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf GTGT, thu\u1ebf TNDN theo quy \u0111\u1ecbnh tr\u00ean to\u00e0n b\u1ed9 doanh thu th\u1ef1c hi\u1ec7n H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia li\u00ean danh theo ph\u01b0\u01a1ng th\u1ee9c chia doanh thu, chia s\u1ea3n ph\u1ea9m, ho\u1eb7c c\u00f9ng nhau li\u00ean danh nh\u1eadn th\u1ea7u c\u00f4ng vi\u1ec7c nh\u01b0ng m\u1ed7i b\u00ean tham gia li\u00ean danh th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c ri\u00eang bi\u1ec7t, c\u00e1c b\u00ean t\u1ef1 x\u00e1c \u0111\u1ecbnh ph\u1ea7n doanh thu thu \u0111\u01b0\u1ee3c c\u1ee7a m\u00ecnh th\u00ec nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 21. 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><\/b><\/p>\n<p align=\"left\"><span lang=\"AMH\">1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf kho\u00e1n<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">C\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c khai th\u00e1c t\u00e0i nguy\u00ean n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n (g\u1ecdi chung l\u00e0 H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n) bao g\u1ed3m:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">a) C\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf theo th\u1eddi h\u1ea1n \u0111\u00f4n \u0111\u1ed1c \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) C\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) C\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb d\u1eabn \u0111\u1ebfn kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d) C\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh khai th\u00e1c t\u00e0i nguy\u00ean th\u1ee7 c\u00f4ng, ph\u00e2n t\u00e1n, l\u01b0u \u0111\u1ed9ng, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">2. Lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n bao g\u1ed3m:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">a) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d) Thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u0111) Ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">3. H\u1ed3 s\u01a1 khai thu\u1ebf kho\u00e1n<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n khai T\u1edd khai m\u1eabu s\u1ed1 01\/THKH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u1ed9p Ph\u1ee5 l\u1ee5c chi ti\u1ebft gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1eabu s\u1ed1 01-1\/THKH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n quy\u1ec3n th\u00ec h\u00e0ng qu\u00fd n\u1ed9p B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra m\u1eabu 03\/THKH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb theo t\u1eebng s\u1ed1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi doanh thu tr\u00ean h\u00f3a \u0111\u01a1n m\u1eabu s\u1ed1 01A\/KK-H\u0110 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">4. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kho\u00e1n<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">a) H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n th\u1ef1c hi\u1ec7n khai thu\u1ebf theo n\u0103m (m\u1ed9t n\u0103m khai m\u1ed9t l\u1ea7n).<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">T\u1eeb ng\u00e0y 20 th\u00e1ng 11 \u0111\u1ebfn ng\u00e0y 5 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc, c\u01a1 quan thu\u1ebf ph\u00e1t T\u1edd khai thu\u1ebf kho\u00e1n n\u0103m sau cho t\u1ea5t c\u1ea3 c\u00e1c h\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">C\u01a1 quan thu\u1ebf \u0111\u00f4n \u0111\u1ed1c h\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n khai v\u00e0 n\u1ed9p T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/THKH cho c\u01a1 quan thu\u1ebf. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 15 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n m\u1edbi ra kinh doanh ho\u1eb7c khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kho\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u kinh doanh ho\u1eb7c khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1, quy m\u00f4 kinh doanh ho\u1eb7c quy m\u00f4, s\u1ea3n l\u01b0\u1ee3ng khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kho\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 thay \u0111\u1ed5i.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n quy\u1ec3n th\u00ec th\u1eddi h\u1ea1n n\u1ed9p B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 15 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) \u0110\u1ed1i v\u1edbi H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb theo t\u1eebng s\u1ed1 th\u00ec th\u1eddi \u0111i\u1ec3m khai thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">5. M\u1ee9c doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 m\u1ee9c doanh thu b\u1eb1ng ho\u1eb7c d\u01b0\u1edbi m\u1ee9c doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/span><\/p>\n<p><span lang=\"AMH\">6. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf kho\u00e1n<\/span><\/p>\n<p><span lang=\"AMH\">C\u0103n c\u1ee9 v\u00e0o t\u00e0i li\u1ec7u khai thu\u1ebf c\u1ee7a H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n v\u1ec1 doanh thu, thu nh\u1eadp, s\u1ea3n l\u01b0\u1ee3ng, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf, k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra doanh thu th\u1ef1c t\u1ebf, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 m\u1ee9c thu\u1ebf kho\u00e1n d\u1ef1 ki\u1ebfn c\u1ee7a H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u1ec3 ni\u00eam y\u1ebft c\u00f4ng khai, \u0111\u1ed3ng th\u1eddi tham v\u1ea5n \u00fd ki\u1ebfn c\u1ee7a H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng.<\/span><\/p>\n<p><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n ho\u1ea1t \u0111\u1ed9ng theo h\u00ecnh th\u1ee9c nh\u00f3m c\u00e1 nh\u00e2n kinh doanh, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1ea5n \u0111\u1ecbnh c\u1ee7a nh\u00f3m, t\u1ef7 l\u1ec7 ph\u00e2n chia thu nh\u1eadp v\u00e0 khai thu\u1ebf gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a t\u1eebng th\u00e0nh vi\u00ean \u0111\u1ec3 t\u00ednh v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p c\u1ea3 n\u0103m v\u00e0 s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p theo t\u1eebng qu\u00fd c\u1ee7a t\u1eebng th\u00e0nh vi\u00ean trong nh\u00f3m.<\/span><\/p>\n<p><span lang=\"AMH\">S\u1ed1 thu\u1ebf kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho t\u1eebng qu\u00fd v\u00e0 \u1ed5n \u0111\u1ecbnh trong m\u1ed9t n\u0103m. Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1, quy m\u00f4 kinh doanh ho\u1eb7c quy m\u00f4, s\u1ea3n l\u01b0\u1ee3ng khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n th\u00ec c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf kho\u00e1n v\u00e0 \u1ed5n \u0111\u1ecbnh trong th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">7. Ni\u00eam y\u1ebft c\u00f4ng khai v\u00e0 tham v\u1ea5n \u00fd ki\u1ebfn H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf ph\u01b0\u1eddng, x\u00e3<\/span><\/p>\n<p><span lang=\"AMH\">a. Ni\u00eam y\u1ebft c\u00f4ng khai<\/span><\/p>\n<p><span lang=\"AMH\">Chi c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ni\u00eam y\u1ebft c\u00f4ng khai th\u00f4ng tin v\u1ec1 H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m th\u00edch h\u1ee3p (tr\u1ee5 s\u1edf UBND ph\u01b0\u1eddng, x\u00e3; tr\u1ee5 s\u1edf \u0110\u1ed9i thu\u1ebf; Ban qu\u1ea3n l\u00fd ch\u1ee3; \u2026) v\u00e0 th\u00f4ng b\u00e1o c\u00f4ng khai \u0111\u1ecba \u0111i\u1ec3m ni\u00eam y\u1ebft \u0111\u1ec3 H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n bi\u1ebft. Th\u1eddi gian ni\u00eam y\u1ebft c\u00f4ng khai t\u1eeb ng\u00e0y 02 th\u00e1ng 01 \u0111\u1ebfn ng\u00e0y 10 th\u00e1ng 01 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span lang=\"AMH\">T\u00e0i li\u1ec7u ni\u00eam y\u1ebft c\u00f4ng khai bao g\u1ed3m: M\u1ee9c doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng; <\/span><span lang=\"AMH\">danh s\u00e1ch H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n kh\u00f4ng thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; danh s\u00e1ch H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n v\u00e0 m\u1ee9c thu\u1ebf d\u1ef1 ki\u1ebfn ph\u1ea3i n\u1ed9p; \u0111\u1ecba ch\u1ec9 nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i, g\u00f3p \u00fd v\u1ec1 n\u1ed9i dung ni\u00eam y\u1ebft c\u00f4ng khai.<\/span><\/p>\n<p><span lang=\"AMH\">b. Tham v\u1ea5n \u00fd ki\u1ebfn H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng<\/span><\/p>\n<p><span lang=\"AMH\">Chi c\u1ee5c Thu\u1ebf t\u1ed5 ch\u1ee9c h\u1ecdp tham v\u1ea5n \u00fd ki\u1ebfn H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng v\u1ec1 c\u00e1c t\u00e0i li\u1ec7u ni\u00eam y\u1ebft c\u00f4ng khai ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 10 th\u00e1ng 01 h\u00e0ng n\u0103m. N\u1ed9i dung l\u1ea5y \u00fd ki\u1ebfn tham v\u1ea5n c\u1ee7a H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3 ph\u01b0\u1eddng ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh Bi\u00ean b\u1ea3n trong \u0111\u00f3 ghi r\u00f5 c\u00e1c \u00fd ki\u1ebfn v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh doanh thu v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a t\u1eebng <\/span><span lang=\"AMH\">H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u1ec3 l\u00e0m t\u00e0i li\u1ec7u duy\u1ec7t b\u1ed9 thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">8. L\u1eadp v\u00e0 duy\u1ec7t S\u1ed5 b\u1ed9<\/span><\/p>\n<p><span lang=\"AMH\">C\u0103n c\u1ee9 t\u00e0i li\u1ec7u khai thu\u1ebf c\u1ee7a H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n, k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra th\u1ef1c t\u1ebf, bi\u00ean b\u1ea3n h\u1ecdp v\u1edbi H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng, t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n ph\u1ea3n h\u1ed3i khi ni\u00eam y\u1ebft c\u00f4ng khai Chi c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n l\u1eadp v\u00e0 duy\u1ec7t S\u1ed5 b\u1ed9 thu\u1ebf. Ti\u1ec1n thu\u1ebf kho\u00e1n \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh cho c\u1ea3 n\u0103m t\u00ednh thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh. Vi\u1ec7c duy\u1ec7t S\u1ed5 b\u1ed9 thu\u1ebf \u1ed5n \u0111\u1ecbnh n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc ng\u00e0y 15 th\u00e1ng 01 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span lang=\"AMH\">H\u00e0ng th\u00e1ng, c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n (h\u1ed9 m\u1edbi ra kinh doanh; h\u1ed9 t\u1ea1m ng\u1eebng, ngh\u1ec9 kinh doanh; h\u1ed9 thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh ho\u1eb7c thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf\u2026) ho\u1eb7c do nh\u1eefng thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p c\u1ee7a H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n, Chi c\u1ee5c Thu\u1ebf duy\u1ec7t S\u1ed5 b\u1ed9 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung v\u00e0 th\u00f4ng b\u00e1o l\u1ea1i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong th\u00e1ng, qu\u00fd cho H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u1ebf do H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh ho\u1eb7c do thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1ed5n \u0111\u1ecbnh cho c\u00e1c th\u00e1ng c\u00f3 thay \u0111\u1ed5i, b\u1ed5 sung c\u00f2n l\u1ea1i trong n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span lang=\"PT-BR\">C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng khai danh s\u00e1ch <\/span><span lang=\"AMH\">H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n<\/span><span lang=\"PT-BR\">, c\u00f3 doanh thu, thu nh\u1eadp th\u1ea5p thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 c\u00f4ng khai tr\u1ea1ng th\u00e1i kinh doanh, m\u1ee9c doanh thu, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u2026) c\u1ee7a <\/span><span lang=\"AMH\">H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n <\/span><span lang=\"PT-BR\">\u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 01 h\u00e0ng n\u0103m tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n m\u1edbi ra kinh doanh ho\u1eb7c c\u00f3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, tr\u1ea1ng th\u00e1i kinh doanh th\u00ec C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng m\u00e0 h\u1ed9, c\u00e1 nh\u00e2n m\u1edbi ra kinh doanh ho\u1eb7c c\u00f3 bi\u1ebfn \u0111\u1ed9ng.<\/span><\/p>\n<p><span lang=\"AMH\">9. Th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) Th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o<\/span><\/p>\n<p><span lang=\"AMH\">a.1) C\u01a1 quan thu\u1ebf g\u1eedi Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf kho\u00e1n theo m\u1eabu s\u1ed1 02\/THKH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y t\u1edbi H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n (bao g\u1ed3m c\u1ea3 h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf GTGT) ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 01 h\u00e0ng n\u0103m. Th\u00f4ng b\u00e1o m\u1ed9t l\u1ea7n \u00e1p d\u1ee5ng cho c\u00e1c qu\u00fd n\u1ed9p thu\u1ebf \u1ed5n \u0111\u1ecbnh trong n\u0103m.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ti\u1ec1n thu\u1ebf c\u1ee7a H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n thay \u0111\u1ed5i v\u1ec1 quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u1ebf do thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o m\u1eabu s\u1ed1 02\/THKH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng c\u00f3 thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"NL\">a.2) <\/span><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n m\u1edbi ra kinh doanh ho\u1eb7c khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n th\u00ec c\u01a1 quan thu\u1ebf g\u1eedi Th\u00f4ng b\u00e1o<\/span><span lang=\"NL\"> m\u1eabu s\u1ed1 02\/THKH<\/span><span lang=\"AMH\"> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho <\/span><span lang=\"NL\">H<\/span><span lang=\"AMH\">\u1ed9<\/span><span lang=\"NL\"> n\u1ed9p thu\u1ebf kho\u00e1n<\/span><span lang=\"AMH\"> ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng c\u00f3 ph\u00e1t sinh ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span lang=\"AMH\">a.3) Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n ph\u00e1t sinh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p b\u1ed5 sung do doanh thu tr\u00ean h\u00f3a \u0111\u01a1n cao h\u01a1n doanh thu kho\u00e1n th\u00ec c\u01a1 quan thu\u1ebf g\u1eedi Th\u00f4ng b\u00e1o m\u1eabu s\u1ed1 01-1\/TB-H\u0110 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/span><\/p>\n<p><span lang=\"AMH\">b) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">b.1) C\u0103n c\u1ee9 Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n n\u1ed9p ti\u1ec1n thu\u1ebf c\u1ee7a qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a qu\u00fd.<\/span><\/p>\n<p><span lang=\"AMH\">b.2) \u0110\u1ed1i v\u1edbi H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n quy\u1ec3n th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ed5 sung ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/span><\/p>\n<p><span lang=\"AMH\">b.3) \u0110\u1ed1i v\u1edbi H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb theo t\u1eebng s\u1ed1 th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi doanh thu tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p><span lang=\"AMH\">10. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf c\u1ee7a H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i doanh thu<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i v\u1edbi H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n quy\u1ec3n<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p trong qu\u00fd doanh thu tr\u00ean h\u00f3a \u0111\u01a1n th\u1ea5p h\u01a1n doanh thu kho\u00e1n th\u00ec n\u1ed9p thu\u1ebf theo doanh thu kho\u00e1n. Tr\u01b0\u1eddng h\u1ee3p trong qu\u00fd doanh thu tr\u00ean h\u00f3a \u0111\u01a1n cao h\u01a1n doanh thu kho\u00e1n nh\u01b0ng H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n ch\u1ee9ng minh \u0111\u01b0\u1ee3c doanh thu ph\u00e1t sinh cao h\u01a1n doanh thu kho\u00e1n kh\u00f4ng ph\u1ea3i do thay \u0111\u1ed5i quy m\u00f4, thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1 m\u00e0 do y\u1ebfu t\u1ed1 kh\u00e1ch quan \u0111\u1ed9t xu\u1ea5t th\u00ec H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p b\u1ed5 sung thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i doanh thu, s\u1ed1 thu\u1ebf \u0111\u00e3 kho\u00e1n.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n quy\u1ec3n c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec doanh thu t\u00ednh thu\u1ebf c\u1ee7a n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"NL\">+ <\/span><span lang=\"AMH\">N\u1ebfu doanh thu tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a c\u1ea3 n\u0103m th\u1ea5p h\u01a1n doanh thu kho\u00e1n th\u00ec doanh thu t\u00ednh thu\u1ebf c\u1ee7a n\u0103m l\u00e0 doanh thu kho\u00e1n.<\/span><\/p>\n<p><span lang=\"NL\">+ <\/span><span lang=\"AMH\">N\u1ebfu doanh thu tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a c\u1ea3 n\u0103m cao h\u01a1n doanh thu kho\u00e1n th\u00ec doanh thu t\u00ednh thu\u1ebf c\u1ee7a n\u0103m l\u00e0 doanh thu tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p><span lang=\"AMH\">b) \u0110\u1ed1i v\u1edbi H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf b\u00e1n l\u1ebb theo t\u1eebng s\u1ed1 th\u00ec khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p><span lang=\"AMH\">c) Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1, quy m\u00f4 kinh doanh ho\u1eb7c quy m\u00f4, s\u1ea3n l\u01b0\u1ee3ng khai th\u00e1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n th\u00ec khai l\u1ea1i T\u1edd khai m\u1eabu s\u1ed1 01\/THKH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y k\u1ec3 t\u1eeb th\u00e1ng thay \u0111\u1ed5i.<\/span><\/p>\n<p><span lang=\"AMH\">C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p cho c\u00e1c th\u00e1ng c\u00f3 thay \u0111\u1ed5i v\u00e0 l\u1eadp Th\u00f4ng b\u00e1o m\u1eabu s\u1ed1 02\/THKH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n kh\u00f4ng khai b\u00e1o s\u1ef1 thay \u0111\u1ed5i v\u1ec1 ng\u00e0nh ngh\u1ec1, quy m\u00f4 kinh doanh v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c khai b\u00e1o kh\u00f4ng trung th\u1ef1c, ho\u1eb7c c\u01a1 quan thu\u1ebf c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 c\u1ee7a H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n d\u1eabn \u0111\u1ebfn t\u0103ng doanh s\u1ed1 th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf ph\u00e1t sinh t\u0103ng so v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 kho\u00e1n v\u00e0 \u1ea5n \u0111\u1ecbnh m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p cho k\u1ef3 \u1ed5n \u0111\u1ecbnh thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh kinh doanh.<\/span><\/p>\n<p><span lang=\"AMH\">11. H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n t\u1ea1m ng\u1eebng, ngh\u1ec9 kinh doanh<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n t\u1ea1m ng\u1eebng, ngh\u1ec9 kinh doanh th\u00ec l\u1eadp v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng, ngh\u1ec9 kinh doanh v\u00e0 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n gi\u1ea3m thu\u1ebf theo m\u1eabu 01\/MGTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ebfn c\u01a1 quan thu\u1ebf trong kho\u1ea3ng th\u1eddi gian 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng, ngh\u1ec9 kinh doanh. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian t\u1ea1m ng\u1eebng, ngh\u1ec9 kinh doanh c\u1ee7a H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m v\u00e0 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf m\u1eabu s\u1ed1 03\/MGTH ho\u1eb7c Th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf m\u1eabu s\u1ed1 04\/MGTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. S\u1ed1 thu\u1ebf H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m do t\u1ea1m ng\u1eebng, ngh\u1ec9 kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n ngh\u1ec9 li\u00ean t\u1ee5c t\u1eeb tr\u1ecdn 01 (m\u1ed9t) th\u00e1ng (t\u1eeb ng\u00e0y m\u00f9ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u00f3) tr\u1edf l\u00ean \u0111\u01b0\u1ee3c gi\u1ea3m 1\/3 s\u1ed1 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p c\u1ee7a qu\u00fd; t\u01b0\u01a1ng t\u1ef1 n\u1ebfu ngh\u1ec9 li\u00ean t\u1ee5c tr\u1ecdn 02 (hai) th\u00e1ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c gi\u1ea3m 2\/3 s\u1ed1 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p c\u1ee7a qu\u00fd, n\u1ebfu ngh\u1ec9 tr\u1ecdn qu\u00fd \u0111\u01b0\u1ee3c gi\u1ea3m to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p c\u1ee7a qu\u00fd.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n t\u1ea1m ng\u1eebng, ngh\u1ec9 kinh doanh kh\u00f4ng tr\u1ecdn th\u00e1ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian ngh\u1ec9 kinh doanh, H\u1ed9 n\u1ed9p thu\u1ebf kho\u00e1n v\u1eabn kinh doanh th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 34: \u00d4ng A l\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 s\u1ed1 thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p n\u0103m 2014 l\u00e0 12,6 tri\u1ec7u \u0111\u1ed3ng (trong \u0111\u00f3 thu\u1ebf GTGT l\u00e0 7,8 tri\u1ec7u, thu\u1ebf TNCN l\u00e0 4,8 tri\u1ec7u). Trong n\u0103m 2014, \u00d4ng A c\u00f3 ngh\u1ec9 kinh doanh li\u00ean t\u1ee5c t\u1eeb ng\u00e0y 20 th\u00e1ng 02 \u0111\u1ebfn h\u1ebft ng\u00e0y 20 th\u00e1ng 6, tr\u01b0\u1edbc khi ngh\u1ec9, \u00d4ng A c\u00f3 g\u1eedi \u0111\u1ebfn Chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp Th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng, ngh\u1ec9 kinh doanh trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">Ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a \u00d4ng A trong th\u1eddi gian ngh\u1ec9 kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 S\u1ed1 th\u00e1ng ngh\u1ec9 kinh doanh li\u00ean t\u1ee5c c\u1ee7a \u00d4ng A l\u00e0 th\u00e1ng 3, th\u00e1ng 4 v\u00e0 th\u00e1ng 5;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng th\u00e1ng l\u00e0 650.000 \u0111\u1ed3ng (7,8 tri\u1ec7u \u0111\u1ed3ng\/12 th\u00e1ng);<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 S\u1ed1 thu\u1ebf TNCN h\u00e0ng th\u00e1ng l\u00e0 400.000 \u0111\u1ed3ng (4,8 tri\u1ec7u \u0111\u1ed3ng\/12 th\u00e1ng).<\/span><\/p>\n<p><span lang=\"AMH\">Do \u0111\u00f3:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Trong qu\u00fd I: \u00d4ng A ngh\u1ec9 kinh doanh li\u00ean t\u1ee5c 1 th\u00e1ng (th\u00e1ng 3) n\u00ean \u00d4ng A kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT c\u1ee7a th\u00e1ng 3 l\u00e0 650.000 \u0111\u1ed3ng v\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a th\u00e1ng 3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi 400.000 \u0111\u1ed3ng<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Trong qu\u00fd II: \u00d4ng A ngh\u1ec9 kinh doanh li\u00ean t\u1ee5c 2 th\u00e1ng n\u00ean \u00d4ng A kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT c\u1ee7a th\u00e1ng 4 v\u00e0 th\u00e1ng 5 l\u00e0 1,3 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a th\u00e1ng 4 v\u00e0 th\u00e1ng 5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi 800.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 22. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed9, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ed9t trong hai h\u00ecnh th\u1ee9c khai thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">a) Khai thu\u1ebf theo qu\u00fd<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed9, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT, TNCN theo qu\u00fd v\u00e0 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a t\u1eebng qu\u00fd.<\/span><\/p>\n<p><span lang=\"AMH\">Doanh thu khai thu\u1ebf trong qu\u00fd l\u00e0 doanh thu ph\u00e1t sinh trong qu\u00fd theo th\u1eddi h\u1ea1n thu\u00ea tr\u00ean h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p trong qu\u00fd kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i khai thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o Bi\u1ec3u t\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNCN.<\/span><\/p>\n<p><span lang=\"AMH\">b) Khai thu\u1ebf theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed9, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea th\u1ef1c hi\u1ec7n khai thu\u1ebf theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh theo k\u1ef3 h\u1ea1n thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">b.1) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng cho thu\u00ea c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n t\u1eeb m\u1ed9t n\u0103m tr\u1edf xu\u1ed1ng th\u00ec h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea th\u1ef1c hi\u1ec7n khai v\u00e0 n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN theo t\u1eebng l\u1ea7n thanh to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u1ebfu thu\u1ed9c di\u1ec7n quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf TNCN.<\/span><\/p>\n<p><span lang=\"AMH\">b.2) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n thanh to\u00e1n tr\u00ean m\u1ed9t n\u0103m th\u00ec h\u1ed9, c\u00e1 nh\u00e2n l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c quy\u1ebft to\u00e1n thu\u1ebf TNCN h\u1ebft v\u00e0o n\u0103m \u0111\u1ea7u ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf TNCN ri\u00eang cho t\u1eebng n\u0103m.<\/span><\/p>\n<p><span lang=\"AMH\">b.2.1) Tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai v\u00e0 n\u1ed9p thu\u1ebf TNCN h\u1ebft v\u00e0o n\u0103m \u0111\u1ea7u th\u00ec doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n v\u00e0 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i, c\u00e1c n\u0103m sau kh\u00f4ng ph\u1ea3i t\u00ednh l\u1ea1i. C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"149\">\n<p align=\"center\"><span lang=\"AMH\">S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td width=\"47\">\n<p align=\"center\"><span lang=\"FR\">=<\/span><\/p>\n<\/td>\n<td width=\"175\">\n<p align=\"center\"><span lang=\"FR\">Doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n<\/span><\/p>\n<\/td>\n<td width=\"43\">\n<p align=\"center\"><span lang=\"FR\">x<\/span><\/p>\n<\/td>\n<td width=\"158\">\n<p align=\"center\"><span lang=\"FR\">T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"90\">\n<p align=\"center\"><span lang=\"FR\">S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td width=\"20\">\n<p align=\"center\"><span lang=\"FR\">=<\/span><\/p>\n<\/td>\n<td width=\"22\">\n<p align=\"center\"><span lang=\"FR\">(<\/span><\/p>\n<\/td>\n<td width=\"98\">\n<p align=\"center\"><span lang=\"FR\">Doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n<\/span><\/p>\n<\/td>\n<td width=\"28\">\n<p align=\"center\"><span lang=\"FR\">x<\/span><\/p>\n<\/td>\n<td width=\"94\">\n<p align=\"center\"><span lang=\"FR\">T\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/span><\/p>\n<\/td>\n<td width=\"37\">\n<p align=\"center\"><span lang=\"FR\">\u2013<\/span><\/p>\n<\/td>\n<td width=\"112\">\n<p align=\"center\"><span lang=\"FR\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/span><\/p>\n<\/td>\n<td width=\"19\">\n<p align=\"center\"><span lang=\"FR\">)<\/span><\/p>\n<\/td>\n<td width=\"23\">\n<p align=\"center\"><span lang=\"FR\">x<\/span><\/p>\n<\/td>\n<td width=\"89\">\n<p align=\"center\"><span lang=\"FR\">Thu\u1ebf su\u1ea5t theo Bi\u1ec3u l\u0169y ti\u1ebfn<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span lang=\"FR\">b.2.2) Tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c quy\u1ebft to\u00e1n thu\u1ebf TNCN theo t\u1eebng n\u0103m th\u00ec t\u1ea1m k\u00ea khai doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n v\u00e0 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a n\u0103m \u0111\u1ea7u, doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 th\u00e1ng tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p c\u1ee7a m\u1ed9t th\u00e1ng. H\u1ed9, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u1ea3 th\u1eddi gian thu ti\u1ec1n tr\u01b0\u1edbc. Khi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo s\u1ed1 th\u00e1ng cho thu\u00ea c\u1ee7a t\u1eebng n\u0103m v\u00e0 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a t\u1eebng n\u0103m. C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"149\">\n<p align=\"center\"><span lang=\"FR\">S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td width=\"47\">\n<p align=\"center\"><span lang=\"FR\">=<\/span><\/p>\n<\/td>\n<td width=\"175\">\n<p align=\"center\"><span lang=\"FR\">Doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n<\/span><\/p>\n<\/td>\n<td width=\"43\">\n<p align=\"center\"><span lang=\"FR\">x<\/span><\/p>\n<\/td>\n<td width=\"158\">\n<p align=\"center\"><span lang=\"FR\">T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"149\">\n<p align=\"center\"><span lang=\"FR\">S\u1ed1 thu\u1ebf TNCN t\u1ea1m n\u1ed9p n\u0103m \u0111\u1ea7u<\/span><\/p>\n<\/td>\n<td width=\"47\">\n<p align=\"center\"><span lang=\"FR\">=<\/span><\/p>\n<\/td>\n<td width=\"175\">\n<p align=\"center\"><span lang=\"FR\">S\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p m\u1ed9t th\u00e1ng<\/span><\/p>\n<\/td>\n<td width=\"43\">\n<p align=\"center\"><span lang=\"FR\">x<\/span><\/p>\n<\/td>\n<td width=\"158\">\n<p align=\"center\"><span lang=\"FR\">S\u1ed1 th\u00e1ng tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"92\">\n<p align=\"center\"><span lang=\"FR\">S\u1ed1 thu\u1ebf TNCN t\u1ea1m n\u1ed9p m\u1ed9t th\u00e1ng<\/span><\/p>\n<\/td>\n<td colspan=\"2\" rowspan=\"2\" width=\"47\">\n<p align=\"center\"><span lang=\"FR\">=<\/span><\/p>\n<\/td>\n<td colspan=\"2\" rowspan=\"2\" width=\"33\">\n<p align=\"center\"><span lang=\"FR\">(<\/span><\/p>\n<\/td>\n<td width=\"99\">\n<p align=\"center\"><span lang=\"FR\">Doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"19\">\n<p align=\"center\"><span lang=\"FR\">x<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"104\">\n<p align=\"center\"><span lang=\"FR\">T\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1ea5n \u0111\u1ecbnh<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"16\">\n<p align=\"center\"><span lang=\"FR\">\u2013<\/span><\/p>\n<\/td>\n<td colspan=\"2\" rowspan=\"2\" width=\"91\">\n<p align=\"center\"><span lang=\"FR\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"23\">\n<p align=\"center\"><span lang=\"FR\">)<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"24\">\n<p align=\"center\"><span lang=\"FR\">x<\/span><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"75\">\n<p align=\"center\"><span lang=\"FR\">Thu\u1ebf su\u1ea5t theo bi\u1ec3u l\u0169y ti\u1ebfn<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"99\">\n<p align=\"center\"><span lang=\"FR\">S\u1ed1 th\u00e1ng tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"92\">\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<\/td>\n<td colspan=\"2\" valign=\"top\" width=\"47\">\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<\/td>\n<td colspan=\"2\" valign=\"top\" width=\"33\">\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<\/td>\n<td width=\"99\">\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"19\">\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"104\">\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"16\">\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<\/td>\n<td colspan=\"2\" valign=\"top\" width=\"91\">\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"23\">\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"24\">\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"75\">\n<p><span lang=\"FR\">\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" rowspan=\"2\" width=\"130\">\n<p align=\"center\"><span lang=\"FR\">Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m khi quy\u1ebft to\u00e1n<\/span><\/p>\n<\/td>\n<td colspan=\"2\" rowspan=\"2\" width=\"19\">\n<p align=\"center\"><span lang=\"FR\">=<\/span><\/p>\n<\/td>\n<td colspan=\"4\" width=\"246\">\n<p align=\"center\"><span lang=\"FR\">Doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n<\/span><\/p>\n<\/td>\n<td colspan=\"2\" rowspan=\"2\" width=\"42\">\n<p align=\"center\"><span lang=\"FR\">x<\/span><\/p>\n<\/td>\n<td colspan=\"4\" rowspan=\"2\" width=\"187\">\n<p align=\"center\">S\u1ed1 th\u00e1ng thu\u00ea nh\u00e0 trong n\u0103m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\" width=\"246\">\n<p align=\"center\">S\u1ed1 th\u00e1ng tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"92\">\u00a0<\/td>\n<td width=\"38\">\u00a0<\/td>\n<td width=\"10\">\u00a0<\/td>\n<td width=\"13\">\u00a0<\/td>\n<td width=\"24\">\u00a0<\/td>\n<td width=\"99\">\u00a0<\/td>\n<td width=\"21\">\u00a0<\/td>\n<td width=\"104\">\u00a0<\/td>\n<td width=\"18\">\u00a0<\/td>\n<td width=\"26\">\u00a0<\/td>\n<td width=\"65\">\u00a0<\/td>\n<td width=\"23\">\u00a0<\/td>\n<td width=\"24\">\u00a0<\/td>\n<td width=\"75\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2. H\u1ed3 s\u01a1 khai thu\u1ebf<\/p>\n<p>H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea kh\u00f4ng ph\u00e2n bi\u1ec7t l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai thu\u1ebf theo qu\u00fd hay t\u1eebng h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh khai thu\u1ebf theo M\u1eabu s\u1ed1 01\/KK-TTS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y k\u00e8m theo c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n (h\u1ee3p \u0111\u1ed3ng, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u00e0i li\u1ec7u kh\u00e1c).<\/p>\n<p>3. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/p>\n<p>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea.<\/p>\n<p>4. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/p>\n<p>a) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c khai thu\u1ebf theo qu\u00fd th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c khai thu\u1ebf theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau qu\u00fd b\u1eaft \u0111\u1ea7u th\u1eddi h\u1ea1n thu\u00ea. Qu\u00fd b\u1eaft \u0111\u1ea7u c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u00e1ng b\u1eaft \u0111\u1ea7u c\u1ee7a th\u1eddi h\u1ea1n thu\u00ea theo h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>V\u00ed d\u1ee5 35: \u00d4ng X c\u00f3 ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 v\u1edbi th\u1eddi h\u1ea1n thu\u00ea l\u00e0 3 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y 10\/04\/2014 \u0111\u1ebfn ng\u00e0y 10\/04\/2017 v\u00e0 \u00d4ng X l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai thu\u1ebf theo t\u1eebng h\u1ee3p \u0111\u1ed3ng th\u00ec th\u1eddi h\u1ea1n khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2014.<\/p>\n<p>5. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/p>\n<p>a) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c khai thu\u1ebf theo qu\u00fd th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c khai thu\u1ebf theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 23. Khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n<\/span><\/b><\/p>\n<p align=\"left\"><span lang=\"AMH\">1. Khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n<\/span><\/p>\n<p align=\"left\"><span lang=\"VI\">C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n<\/span> <span lang=\"VI\">th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf <\/span><span lang=\"AMH\">GTGT<\/span><span lang=\"VI\"> t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh<\/span> <span lang=\"VI\">v\u00e0 n\u1ed9p thu\u1ebf <\/span><span lang=\"AMH\">GTGT<\/span><span lang=\"VI\"> 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<\/span><span lang=\"AMH\"> th\u1ee7y<\/span><span lang=\"VI\"> \u0111i\u1ec7n)<\/span><span lang=\"AMH\">. T<\/span><span lang=\"VI\">r\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<\/span> <span lang=\"VI\">thu\u1ebf <\/span><span lang=\"AMH\">GTGT<\/span><span lang=\"VI\"> do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n<\/span> <span lang=\"VI\">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 (bao g\u1ed3m: tuabin, \u0111\u1eadp th\u1ee7y \u0111i\u1ec7n v\u00e0 c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ch\u1ee7 y\u1ebfu c\u1ee7a nh\u00e0 m\u00e1y <\/span><span lang=\"AMH\">th\u1ee7y <\/span><span lang=\"VI\">\u0111i\u1ec7n) n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng<\/span><span lang=\"AMH\">; c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n <\/span><span lang=\"VI\">th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf <\/span><span lang=\"AMH\">GTGT<\/span><span lang=\"VI\"> t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ed3ng<\/span><span lang=\"AMH\"> th\u1eddi sao g\u1eedi t\u1edd khai thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu thu\u1ebf GTGT.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 36: <\/span><span lang=\"VI\">Nh\u00e0 m\u00e1y <\/span><span lang=\"AMH\">t<\/span><span lang=\"VI\">h\u1ee7y \u0111i\u1ec7n X n\u1eb1m chung tr\u00ean \u0111\u1ecba b\u00e0n 2 t\u1ec9nh A v\u00e0 B. T\u1ef7 l\u1ec7 ph\u00e2n chia thu\u1ebf GTGT c\u1ee7a Nh\u00e0 m\u00e1y Th\u1ee7y \u0111i\u1ec7n X cho 2 t\u1ec9nh A v\u00e0 B \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"3\" valign=\"bottom\" width=\"51\">\n<p align=\"center\">Nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n<\/p>\n<\/td>\n<td rowspan=\"3\" width=\"157\">\n<p align=\"center\">Ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n<td colspan=\"3\" width=\"249\">\n<p align=\"center\">Gi\u00e1 tr\u1ecb (T\u1ef7 \u0111\u1ed3ng)<\/p>\n<\/td>\n<td colspan=\"2\" width=\"179\">\n<p align=\"center\">T\u1ef7 l\u1ec7 ph\u00e2n chia (%)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap width=\"73\">\n<p align=\"center\">T\u1ec9nh A<\/p>\n<\/td>\n<td nowrap width=\"75\">\n<p align=\"center\">T\u1ec9nh B<\/p>\n<\/td>\n<td nowrap width=\"101\">\n<p align=\"center\">T\u1ed5ng<\/p>\n<\/td>\n<td nowrap width=\"96\">\n<p align=\"center\">T\u1ec9nh A<\/p>\n<\/td>\n<td nowrap width=\"83\">\n<p align=\"center\">T\u1ec9nh B<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap width=\"73\">\n<p align=\"center\">(1)<\/p>\n<\/td>\n<td nowrap width=\"75\">\n<p align=\"center\">(2)<\/p>\n<\/td>\n<td nowrap width=\"101\">\n<p align=\"center\">(3)=(1)+(2)<\/p>\n<\/td>\n<td nowrap width=\"96\">\n<p align=\"center\">(4)=(1)\/(3)<\/p>\n<\/td>\n<td nowrap width=\"83\">\n<p align=\"center\">(5)=(2)\/(3)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\" width=\"51\">\n<p align=\"center\">Nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n<b> <\/b>X<\/p>\n<\/td>\n<td nowrap width=\"157\">\n<p>T\u1ed5ng<\/p>\n<\/td>\n<td nowrap width=\"73\">\n<p align=\"center\">560<\/p>\n<\/td>\n<td nowrap width=\"75\">\n<p align=\"center\">900<\/p>\n<\/td>\n<td nowrap width=\"101\">\n<p align=\"center\">1,460<\/p>\n<\/td>\n<td rowspan=\"4\" width=\"96\">\n<p align=\"center\">38,36%<\/p>\n<\/td>\n<td rowspan=\"4\" width=\"83\">\n<p align=\"center\">61,64%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"157\">\n<p>\u2013 Tuabin<\/p>\n<\/td>\n<td nowrap width=\"73\">\n<p align=\"center\">0<\/p>\n<\/td>\n<td nowrap width=\"75\">\n<p align=\"center\">100<\/p>\n<\/td>\n<td nowrap width=\"101\">\n<p align=\"center\">100<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"157\">\n<p>\u2013 \u0110\u1eadp th\u1ee7y \u0111i\u1ec7n<\/p>\n<\/td>\n<td nowrap width=\"73\">\n<p align=\"center\">350<\/p>\n<\/td>\n<td nowrap width=\"75\">\n<p align=\"center\">280<\/p>\n<\/td>\n<td nowrap width=\"101\">\n<p align=\"center\">630<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"157\">\n<p>\u2013 C\u01a1 s\u1edf v\u1eadt ch\u1ea5t ch\u1ee7 y\u1ebfu c\u1ee7a nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n<\/p>\n<\/td>\n<td nowrap width=\"73\">\n<p align=\"center\">210<\/p>\n<\/td>\n<td nowrap width=\"75\">\n<p align=\"center\">520<\/p>\n<\/td>\n<td nowrap width=\"101\">\n<p align=\"center\">730<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>C\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u tr\u00ean th\u00ec s\u1ed1 thu\u1ebf GTGT c\u1ee7a Nh\u00e0 m\u00e1y Th\u1ee7y \u0111i\u1ec7n X th\u1ef1c hi\u1ec7n n\u1ed9p cho T\u1ec9nh A l\u00e0 38% v\u00e0 n\u1ed9p cho T\u1ec9nh B l\u00e0 62%.<\/p>\n<p>C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo T\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 01\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n c\u00f3 nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c n\u01a1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n \u0111\u00f3ng tr\u1ee5 s\u1edf v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n v\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00e1c, ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n \u0111\u1ec3 n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu t\u1eeb c\u00e1c nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n. C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n th\u1ef1c hi\u1ec7n khai s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n theo t\u1eebng nh\u00e0 m\u00e1y \u0111i\u1ec7n v\u00e0o ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n m\u1eabu s\u1ed1 01-1\/T\u0110-GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra tr\u1eeb (-) s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n. S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p (theo ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf) c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo T\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 01\/GTGT c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam v\u00e0 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 \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam: th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo T\u1edd khai thu\u1ebf GTGT d\u00f9ng cho c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c EVN ho\u1eb7c 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 \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam m\u1eabu s\u1ed1 01\/T\u0110-GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n n\u1ed9p ng\u00e2n s\u00e1ch c\u00e1c t\u1ec9nh theo <span lang=\"VI\">t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 m\u00e1y<\/span> th\u00ec c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng m\u1eabu s\u1ed1 01-2\/T\u0110-GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 sao g\u1eedi k\u00e8m theo T\u1edd khai thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu thu\u1ebf GTGT.<\/p>\n<p><span lang=\"VI\">2. Khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n<\/span><\/p>\n<p><span lang=\"VI\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n th\u1ef1c hi\u1ec7n khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">a) C\u00f4ng ty th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh; 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 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \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;<\/span><\/p>\n<p><span lang=\"VI\">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 (g\u1ecdi 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.<\/span><\/p>\n<p><span lang=\"VI\">b) 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 theo t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 nh\u00e0 m\u00e1y (bao g\u1ed3m: tuabin, \u0111\u1eadp th\u1ee7y \u0111i\u1ec7n v\u00e0 c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ch\u1ee7 y\u1ebfu c\u1ee7a nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n) 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, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng m\u1eabu s\u1ed1 02-1\/T\u0110-TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. C<\/span><span lang=\"AMH\">\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n <\/span><span lang=\"VI\">th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf TNDN t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ed3ng th\u1eddi sao g\u1eedi t\u1edd khai thu\u1ebf TNDN, Ph\u1ee5 l\u1ee5c t\u00ednh n\u1ed9p thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c m\u1eabu s\u1ed1 01-1\/TNDN (\u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c) v\u00e0 B\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng m\u1eabu s\u1ed1 02-1\/T\u0110-TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu thu\u1ebf TNDN.<\/span><\/p>\n<p><span lang=\"VI\">c) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n c\u00f3 nhi\u1ec1u nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n trong \u0111\u00f3 c\u00f3 nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c n\u01a1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n \u0111\u00f3ng tr\u1ee5 s\u1edf, n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 chi ph\u00ed c\u1ee7a t\u1eebng nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n do th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u1eadp trung, kh\u00f4ng t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ri\u00eang cho t\u1eebng nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n th\u00ec s\u1ed1 thu\u1ebf TNDN t\u00ednh n\u1ed9p \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong k\u1ef3 nh\u00e2n (x) t\u1ef7 l\u1ec7 s\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n s\u1ea3n xu\u1ea5t c\u1ee7a nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n v\u1edbi t\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n s\u1ea3n xu\u1ea5t c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n.<\/span><\/p>\n<p><span lang=\"VI\">3. Khai, n\u1ed9p thu\u1ebf <\/span><span lang=\"AMH\">t<\/span><span lang=\"VI\">\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n<\/span><\/p>\n<p><span lang=\"VI\">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 theo T\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean d\u00f9ng cho c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n m\u1eabu s\u1ed1 03\/T\u0110-TAIN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p l\u00f2ng h\u1ed3 th\u1ee7y \u0111i\u1ec7n c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t 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 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 n\u01a1i c\u00f3 chung l\u00f2ng h\u1ed3 th\u1ee7y \u0111i\u1ec7n, 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 T\u1edd 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 v\u1eadt ch\u1ea5t v\u00f9ng l\u00f2ng h\u1ed3.<\/span><\/p>\n<p><span lang=\"VI\">V\u00ed d\u1ee5 37: Nh\u00e0 m\u00e1y Th\u1ee7y \u0111i\u1ec7n X c\u00f3 l\u00f2ng h\u1ed3 th\u1ee7y \u0111i\u1ec7n n\u1eb1m chung tr\u00ean \u0111\u1ecba b\u00e0n 2 t\u1ec9nh A v\u00e0 B th\u00ec s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a Nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n X \u0111\u01b0\u1ee3c ph\u00e2n chia cho T\u1ec9nh A v\u00e0 T\u1ec9nh B nh\u01b0 sau:<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"81\">\n<p align=\"center\">Nh\u00e0 m\u00e1y<\/p>\n<\/td>\n<td rowspan=\"2\" nowrap width=\"107\">\n<p align=\"center\">Ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n<td colspan=\"3\" valign=\"bottom\" nowrap width=\"224\">\n<p align=\"center\">T\u1ec9nh A<\/p>\n<\/td>\n<td colspan=\"3\" valign=\"bottom\" nowrap width=\"224\">\n<p align=\"center\">T\u1ec9nh B<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap width=\"61\">\n<p align=\"center\">S\u1ed1 li\u1ec7u<\/p>\n<\/td>\n<td nowrap width=\"72\">\n<p align=\"center\">T\u1ef7 l\u1ec7<\/p>\n<\/td>\n<td width=\"91\">\n<p align=\"center\">T\u1ef7 l\u1ec7 b\u00ecnh qu\u00e2n c\u00e1c ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n<td nowrap width=\"69\">\n<p align=\"center\">S\u1ed1 li\u1ec7u<\/p>\n<\/td>\n<td nowrap width=\"72\">\n<p align=\"center\">T\u1ef7 l\u1ec7<\/p>\n<\/td>\n<td width=\"83\">\n<p align=\"center\">T\u1ef7 l\u1ec7 b\u00ecnh qu\u00e2n c\u00e1c ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\" width=\"81\">\n<p>Nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n X<\/p>\n<\/td>\n<td width=\"107\">\n<p><span lang=\"IT\">Di\u1ec7n t\u00edch l\u00f2ng h\u1ed3 (ha)<\/span><\/p>\n<\/td>\n<td nowrap width=\"61\">\n<p align=\"center\">1,500<\/p>\n<\/td>\n<td nowrap width=\"72\">\n<p align=\"center\">79%<\/p>\n<\/td>\n<td rowspan=\"4\" nowrap width=\"91\">\n<p align=\"center\">63,60%<\/p>\n<\/td>\n<td nowrap width=\"69\">\n<p align=\"center\">400<\/p>\n<\/td>\n<td nowrap width=\"72\">\n<p align=\"center\">21%<\/p>\n<\/td>\n<td rowspan=\"4\" nowrap width=\"83\">\n<p align=\"center\">36,40%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"107\">\n<p>T\u1ed5ng s\u1ed1 h\u1ed9 d\u00e2n ph\u1ea3i di chuy\u1ec3n (h\u1ed9)<\/p>\n<\/td>\n<td nowrap width=\"61\">\n<p align=\"center\">71<\/p>\n<\/td>\n<td nowrap width=\"72\">\n<p align=\"center\">42,77%<\/p>\n<\/td>\n<td nowrap width=\"69\">\n<p align=\"center\">95<\/p>\n<\/td>\n<td nowrap width=\"72\">\n<p align=\"center\">57,23%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"107\">\n<p>Gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t v\u00f9ng l\u00f2ng h\u1ed3 (t\u1ef7 \u0111\u1ed3ng)<\/p>\n<\/td>\n<td nowrap width=\"61\">\n<p align=\"center\">351<\/p>\n<\/td>\n<td nowrap width=\"72\">\n<p align=\"center\">86,03%<\/p>\n<\/td>\n<td nowrap width=\"69\">\n<p align=\"center\">57<\/p>\n<\/td>\n<td nowrap width=\"72\">\n<p align=\"center\">13,97%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"107\">\n<p>K<span lang=\"VI\">inh ph\u00ed \u0111\u1ec1n b\u00f9 gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, di d\u00e2n t\u00e1i \u0111\u1ecbnh c\u01b0<\/span> (t\u1ef7 \u0111\u1ed3ng)<\/p>\n<\/td>\n<td nowrap width=\"61\">\n<p align=\"center\">28<\/p>\n<\/td>\n<td nowrap width=\"72\">\n<p align=\"center\">46,67%<\/p>\n<\/td>\n<td nowrap width=\"69\">\n<p align=\"center\">32<\/p>\n<\/td>\n<td nowrap width=\"72\">\n<p align=\"center\">53,33%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>C\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u tr\u00ean th\u00ec s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a Nh\u00e0 m\u00e1y Th\u1ee7y \u0111i\u1ec7n X th\u1ef1c hi\u1ec7n n\u1ed9p cho T\u1ec9nh A l\u00e0 64% v\u00e0 n\u1ed9p cho T\u1ec9nh B l\u00e0 36%.<\/p>\n<p>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 th\u00ec c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng m\u1eabu s\u1ed1 03-1\/T\u0110-TAIN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 sao g\u1eedi k\u00e8m theo T\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean cho <span lang=\"AMH\">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.<\/span><\/p>\n<p><span lang=\"AMH\">C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean theo T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean d\u00f9ng cho c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n m\u1eabu s\u1ed1 03A\/T\u0110-TAIN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">4. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t 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 khai \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh, quy\u1ebft to\u00e1n thu\u1ebf TNDN, quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p th\u00ec s\u1ed1 thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf t\u00e0i nguy\u00ean ph\u00e1t sinh t\u0103ng ho\u1eb7c gi\u1ea3m \u0111\u01b0\u1ee3c t\u00ednh ph\u00e2n chia cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu theo nguy\u00ean t\u1eafc h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">5.<\/span><span lang=\"VI\"> Th\u1ee7<\/span><span lang=\"AMH\"> t\u1ee5c n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">D<\/span><span lang=\"VI\">oanh nghi\u1ec7p n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh<\/span><span lang=\"AMH\"> (ho\u1eb7c n\u01a1i \u0111\u0103ng k\u00fd, khai thu\u1ebf) th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf <\/span><span lang=\"VI\">TNDN<\/span><span lang=\"AMH\">, thu\u1ebf t\u00e0i nguy\u00ean <\/span><span lang=\"VI\">\u0111\u01b0\u1ee3c t\u00ednh<\/span> <span lang=\"AMH\">n\u1ed9p v\u00e0o NSNN t\u1ea1i <\/span><span lang=\"VI\">\u0111\u1ecba<\/span><span lang=\"AMH\"> ph\u01b0\u01a1ng <\/span><span lang=\"VI\">n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh<\/span><span lang=\"AMH\"> (ho\u1eb7c n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf)<\/span><span lang=\"VI\"> v\u00e0<\/span><span lang=\"AMH\"> n\u1ed9p thay c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>\n<p><span lang=\"VI\">C\u0103n c\u1ee9 s\u1ed1 thu\u1ebf <\/span><span lang=\"AMH\">GTGT, thu\u1ebf <\/span><span lang=\"VI\">TNDN<\/span><span lang=\"AMH\">, thu\u1ebf t\u00e0i nguy\u00ean <\/span><span lang=\"VI\">\u0111\u01b0\u1ee3c t\u00ednh<\/span><span lang=\"AMH\">, ph\u00e2n b\u1ed5 cho<\/span><span lang=\"VI\"> \u0111\u1ecba<\/span><span lang=\"AMH\"> ph\u01b0\u01a1ng <\/span><span lang=\"VI\">n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh<\/span><span lang=\"AMH\"> (ho\u1eb7c n\u01a1i \u0111\u0103ng k\u00fd, khai thu\u1ebf)<\/span><span lang=\"VI\"> v\u00e0 <\/span><span lang=\"AMH\">t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf t\u00e0i nguy\u00ean<\/span><span lang=\"VI\"> tr\u00ean <\/span><span lang=\"AMH\">T\u1edd khai thu\u1ebf GTGT, T\u1edd khai thu\u1ebf TNDN, T\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c s\u1ed1 01- 1\/T\u0110-GTGT, ph\u1ee5 l\u1ee5c s\u1ed1 01-2\/T\u0110-GTGT, ph\u1ee5 l\u1ee5c s\u1ed1 01-1\/TNDN ho\u1eb7c ph\u1ee5 l\u1ee5c s\u1ed1 03-8\/TNDN, ph\u1ee5 l\u1ee5c s\u1ed1 02-1\/T\u0110-TNDN, ph\u1ee5 l\u1ee5c s\u1ed1 03-1\/T\u0110-TAIN,<\/span><span lang=\"VI\"> doanh nghi\u1ec7p l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf <\/span><span lang=\"AMH\">GTGT, thu\u1ebf TNDN, thu\u1ebf t\u00e0i nguy\u00ean <\/span><span lang=\"VI\">cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3<\/span><span lang=\"AMH\">c h\u01b0\u1edfng ngu\u1ed3n thu thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf t\u00e0i nguy\u00ean<\/span><span lang=\"VI\">. Tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ph\u1ea3i ghi r\u00f5 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh <\/span><span lang=\"AMH\">(ho\u1eb7c n\u01a1i \u0111\u0103ng k\u00fd, khai thu\u1ebf)<\/span><span lang=\"VI\"> v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>\n<p><span lang=\"VI\">6. Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT, thu\u1ebf TNDN, 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\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 tr\u1ee5 s\u1edf nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n v\u00e0 c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 chung nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 m\u00e1y (tuabin, \u0111\u1eadp th\u1ee7y \u0111i\u1ec7n v\u00e0 c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ch\u1ee7 y\u1ebfu c\u1ee7a nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n); 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 v\u1eadt ch\u1ea5t v\u00f9ng l\u00f2ng h\u1ed3 thu\u1ed9c \u0111\u1ecba b\u00e0n t\u1eebng t\u1ec9nh v\u00e0 b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 6 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m nh\u00e0 m\u00e1y \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn t\u1ef7 l\u1ec7 ph\u00e2n chia thu\u1ebf TNDN, thu\u1ebf GTGT, thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>\n<p><span lang=\"VI\">7. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngu\u1ed3n thu thu\u1ebf GTGT, thu\u1ebf TNDN v\u00e0 thu\u1ebf t\u00e0i nguy\u00ean h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 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 01\/01\/2011.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 24. Khai thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \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.<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. Tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf t\u00e0i nguy\u00ean cho C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1eb7t tr\u1ee5 s\u1edf, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">C\u0103n c\u1ee9 s\u1ea3n l\u01b0\u1ee3ng d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean d\u1ef1 ki\u1ebfn khai th\u00e1c n\u0103m ti\u1ebfp theo, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 thu\u1ebf t\u00e0i nguy\u00ean t\u1ea1m t\u00ednh, t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf bi\u1ebft ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 01 th\u00e1ng 12 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc, theo m\u1eabu B\u00e1o c\u00e1o d\u1ef1 ki\u1ebfn s\u1ea3n l\u01b0\u1ee3ng d\u1ea7u kh\u00ed khai th\u00e1c v\u00e0 t\u1ef7 l\u1ec7 t\u1ea1m n\u1ed9p thu\u1ebf s\u1ed1 01\/BCTL-DK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Trong k\u1ef3 t\u00ednh thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p d\u1ef1 ki\u1ebfn s\u1ea3n l\u01b0\u1ee3ng d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean khai th\u00e1c, d\u1ef1 ki\u1ebfn s\u1ed1 ng\u00e0y khai th\u00e1c d\u1ea7u kh\u00ed 6 th\u00e1ng cu\u1ed1i n\u0103m thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn t\u0103ng ho\u1eb7c gi\u1ea3m t\u1ef7 l\u1ec7 t\u1ea1m n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean t\u1eeb 15% tr\u1edf l\u00ean so v\u1edbi t\u1ef7 l\u1ec7 t\u1ea1m n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean t\u1ea1m t\u00ednh \u0111\u00e3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o t\u1ef7 l\u1ec7 thu\u1ebf t\u00e0i nguy\u00ean, t\u1ef7 l\u1ec7 thu\u1ebf TNDN t\u1ea1m t\u00ednh m\u1edbi cho c\u01a1 quan thu\u1ebf bi\u1ebft ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 01 th\u00e1ng 5 n\u0103m \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">2. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"VI\">a) Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4<\/span><\/p>\n<p><span lang=\"VI\">a.1) Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4 th\u1ef1c hi\u1ec7n theo t\u1eebng l\u1ea7n xu\u1ea5t b\u00e1n.<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eebng l\u1ea7n xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 35, k\u1ec3 t\u1eeb ng\u00e0y xu\u1ea5t b\u00e1n (\u0111\u1ed1i v\u1edbi d\u1ea7u th\u00f4 b\u00e1n n\u1ed9i \u0111\u1ecba) ho\u1eb7c 35 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan (\u0111\u1ed1i v\u1edbi d\u1ea7u th\u00f4 xu\u1ea5t kh\u1ea9u).<\/span><\/p>\n<p><span lang=\"VI\">a.2) H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh l\u00e0 T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh \u0111\u1ed1i v\u1edbi d\u1ea7u kh\u00ed theo m\u1eabu s\u1ed1 01A\/TNDN-DK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c chi ti\u1ebft ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c nh\u00e0 th\u1ea7u d\u1ea7u kh\u00ed theo m\u1eabu s\u1ed1 01\/PL-DK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b) Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh \u0111\u1ed1i v\u1edbi kh\u00ed thi\u00ean nhi\u00ean<\/span><\/p>\n<p><span lang=\"VI\">b.1) Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n kh\u00ed thi\u00ean nhi\u00ean th\u1ef1c hi\u1ec7n theo th\u00e1ng ho\u1eb7c theo qu\u00fd.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh theo th\u00e1ng: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 (hai m\u01b0\u01a1i) c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh theo qu\u00fd: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 (ba m\u01b0\u01a1i) c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">b.2) H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh l\u00e0 T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh \u0111\u1ed1i v\u1edbi d\u1ea7u kh\u00ed theo m\u1eabu s\u1ed1 01A\/TNDN-DK (\u0111\u1ed1i v\u1edbi khai theo th\u00e1ng) ho\u1eb7c t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh \u0111\u1ed1i v\u1edbi kh\u00ed thi\u00ean nhi\u00ean theo m\u1eabu s\u1ed1 01B\/TNDN-DK (\u0111\u1ed1i v\u1edbi khai theo qu\u00fd) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c chi ti\u1ebft ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c nh\u00e0 th\u1ea7u d\u1ea7u kh\u00ed theo m\u1eabu s\u1ed1 01\/PL-DK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">c) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \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<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi d\u1ea7u kh\u00ed theo m\u1eabu s\u1ed1 02\/TNDN \u2013 DK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c chi ti\u1ebft ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c nh\u00e0 th\u1ea7u d\u1ea7u kh\u00ed theo m\u1eabu s\u1ed1 01\/PL-DK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 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 k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed.<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \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<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 (b\u1ed1n m\u01b0\u01a1i l\u0103m) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed.<\/span><\/p>\n<p><span lang=\"VI\">3. Khai thu\u1ebf t\u00e0i nguy\u00ean \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<\/span><\/p>\n<p><span lang=\"VI\">a) Khai thu\u1ebf t\u00e0i nguy\u00ean t\u1ea1m t\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4<\/span><\/p>\n<p><span lang=\"VI\">a.1) Khai thu\u1ebf t\u00e0i nguy\u00ean t\u1ea1m t\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4 th\u1ef1c hi\u1ec7n theo t\u1eebng l\u1ea7n xu\u1ea5t b\u00e1n.<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean t\u1eebng l\u1ea7n xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 35, k\u1ec3 t\u1eeb ng\u00e0y xu\u1ea5t b\u00e1n (\u0111\u1ed1i v\u1edbi d\u1ea7u th\u00f4 b\u00e1n n\u1ed9i \u0111\u1ecba) ho\u1eb7c 35 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan (\u0111\u1ed1i v\u1edbi d\u1ea7u th\u00f4 xu\u1ea5t kh\u1ea9u).<\/span><\/p>\n<p><span lang=\"VI\">a.2) <\/span><span lang=\"AMH\">H\u1ed3 s\u01a1 khai thu\u1ebf <\/span><span lang=\"VI\">t\u00e0i nguy\u00ean <\/span><span lang=\"AMH\">t\u1ea1m t\u00ednh<\/span><span lang=\"VI\">:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 H\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 T\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean t\u1ea1m t\u00ednh \u0111\u1ed1i v\u1edbi d\u1ea7u kh\u00ed theo m\u1eabu s\u1ed1 01\/TAIN \u2013 DK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c chi ti\u1ebft ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c nh\u00e0 th\u1ea7u d\u1ea7u kh\u00ed theo m\u1eabu s\u1ed1 01\/PL-DK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b) Khai thu\u1ebf t\u00e0i nguy\u00ean t\u1ea1m t\u00ednh \u0111\u1ed1i v\u1edbi kh\u00ed thi\u00ean nhi\u00ean<\/span><\/p>\n<p><span lang=\"VI\">b.1) Khai thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n kh\u00ed thi\u00ean nhi\u00ean th\u1ef1c hi\u1ec7n theo th\u00e1ng;<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean t\u1ea1m t\u00ednh theo th\u00e1ng: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 (hai m\u01b0\u01a1i) c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">b.2) H\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean t\u1ea1m t\u00ednh:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 H\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 T\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean t\u1ea1m t\u00ednh \u0111\u1ed1i v\u1edbi d\u1ea7u kh\u00ed theo m\u1eabu s\u1ed1 01\/TAIN \u2013 DK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c chi ti\u1ebft ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c nh\u00e0 th\u1ea7u d\u1ea7u kh\u00ed theo m\u1eabu s\u1ed1 01\/PL-DK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">c) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean \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<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi d\u1ea7u kh\u00ed theo m\u1eabu s\u1ed1 02\/TAIN \u2013 DK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c chi ti\u1ebft ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c nh\u00e0 th\u1ea7u d\u1ea7u kh\u00ed theo m\u1eabu s\u1ed1 01\/PL-DK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ph\u1ee5 l\u1ee5c s\u1ea3n l\u01b0\u1ee3ng v\u00e0 doanh thu xu\u1ea5t b\u00e1n d\u1ea7u kh\u00ed theo m\u1eabu s\u1ed1 02-1\/PL-DK ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean \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<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 (b\u1ed1n m\u01b0\u01a1i l\u0103m) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 25. \u1ea4n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p><span lang=\"VI\">a) Kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">b) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi h\u1ea1n 10 (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><\/p>\n<p><span lang=\"VI\">c) 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><\/p>\n<p><span lang=\"VI\">d) 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><\/p>\n<p><span lang=\"VI\">\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><\/p>\n<p><span lang=\"VI\">e) 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><\/p>\n<p><span lang=\"VI\">g) \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><\/p>\n<p><span lang=\"VI\">2. \u1ea4n \u0111\u1ecbnh t\u1eebng y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p><span lang=\"VI\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai b\u1ecb \u1ea5n \u0111\u1ecbnh t\u1eebng y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p><span lang=\"VI\">a) 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 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span lang=\"VI\">b) Qua ki\u1ec3m tra h\u00e0ng h\u00f3a mua v\u00e0o, b\u00e1n ra th\u1ea5y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mua v\u00e0o, b\u00e1n ra kh\u00f4ng theo gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p><span lang=\"VI\">C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 tham kh\u1ea3o gi\u00e1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 do c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 c\u00f9ng th\u1eddi \u0111i\u1ec3m, ho\u1eb7c gi\u00e1 mua, gi\u00e1 b\u00e1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p kinh doanh c\u00f9ng ng\u00e0nh ngh\u1ec1, c\u00f9ng m\u1eb7t h\u00e0ng ho\u1eb7c gi\u00e1 b\u00e1n c\u1ee7a doanh nghi\u1ec7p kinh doanh c\u00f9ng m\u1eb7t h\u00e0ng c\u00f3 qui m\u00f4 kinh doanh v\u00e0 s\u1ed1 kh\u00e1ch h\u00e0ng l\u1edbn t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng l\u00e0m c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh gi\u00e1 b\u00e1n, gi\u00e1 mua v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span lang=\"VI\">3. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh qua ki\u1ec3m tra ph\u00e1t hi\u1ec7n s\u1ed5 s\u00e1ch, k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c c\u00f3 vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ho\u1eb7c c\u00f3 ph\u00e1t sinh b\u1ea5t h\u1ee3p l\u00fd trong vi\u1ec7c k\u00ea khai, n\u1ed9p thu\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 ch\u1ecbu thu\u1ebf t\u00ednh tr\u00ean doanh thu ho\u1eb7c \u1ea5n \u0111\u1ecbnh doanh thu, thu nh\u1eadp ch\u1ecbu thu\u1ebf. Vi\u1ec7c \u1ea5n \u0111\u1ecbnh doanh thu, thu nh\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p d\u1ef1a tr\u00ean m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ti\u00eau ch\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 nh\u01b0 chi ph\u00ed thu\u00ea nh\u00e0, chi ph\u00ed nh\u00e2n c\u00f4ng, chi ph\u00ed kh\u1ea5u hao, chi ph\u00ed nguy\u00ean nhi\u00ean v\u1eadt li\u1ec7u\u2026Vi\u1ec7c \u1ea5n \u0111\u1ecbnh n\u00e0y do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng kinh doanh trong t\u1eebng th\u1eddi k\u1ef3.<\/span><\/p>\n<p><span lang=\"VI\">4. C\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">C\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo k\u00ea khai c\u00f3 vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf d\u1ef1a v\u00e0o m\u1ed9t ho\u1eb7c \u0111\u1ed3ng th\u1eddi c\u00e1c c\u0103n c\u1ee9 sau:<\/span><\/p>\n<p><span lang=\"VI\">a) C\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf thu th\u1eadp t\u1eeb:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 doanh thu, chi ph\u00ed, thu nh\u1eadp, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong c\u00e1c k\u1ef3 khai thu\u1ebf tr\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc kh\u00e1c.<\/span><\/p>\n<p><span lang=\"VI\">b) C\u00e1c th\u00f4ng tin v\u1ec1:<\/span><\/p>\n<p><span lang=\"VI\">b.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kinh doanh c\u00f9ng m\u1eb7t h\u00e0ng, ng\u00e0nh ngh\u1ec1, c\u00f9ng qui 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, qui m\u00f4 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec l\u1ea5y th\u00f4ng tin c\u1ee7a 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 kh\u00e1c;<\/span><\/p>\n<p><span lang=\"VI\">b.2) 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, c\u00f9ng m\u1eb7t h\u00e0ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c.<\/span><\/p>\n<p><span lang=\"VI\">c) T\u00e0i li\u1ec7u v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m tra, thanh tra c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p><span lang=\"VI\">5. Khi \u1ea5n \u0111\u1ecbnh thu\u1ebf, c\u01a1 quan thu\u1ebf ph\u1ea3i g\u1eedi Quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu s\u1ed1 01\/A\u0110TH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">6. 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\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh t\u1eeb n\u0103m tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 30 (ba m\u01b0\u01a1i) 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><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p sau khi c\u01a1 quan thu\u1ebf k\u00fd quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 khai thu\u1ebf ho\u1eb7c l\u1ea7n khai thu\u1ebf \u0111\u00e3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">S\u1ed1 thu\u1ebf \u0111\u00e3 khai trong h\u1ed3 s\u01a1 khai thu\u1ebf n\u1ed9p ch\u1eadm s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ghi nh\u1eadn l\u00e0 s\u1ed1 ph\u00e1t sinh c\u1ee7a k\u1ef3 khai thu\u1ebf ho\u1eb7c l\u1ea7n khai thu\u1ebf \u0111\u00f3 \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ea5p nh\u1eadn s\u1ed1 \u0111\u00e3 k\u00ea khai th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi s\u1ed1 thu\u1ebf do c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf \u0111\u00f3, \u0111\u1ed3ng th\u1eddi c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u c\u01a1 quan thu\u1ebf gi\u1ea3i th\u00edch ho\u1eb7c khi\u1ebfu n\u1ea1i v\u1ec1 vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"VI\">Ch\u01b0\u01a1ng III<\/span><\/b><\/p>\n<p align=\"center\"><b><span lang=\"VI\">N\u1ed8P THU\u1ebe<\/span><\/b><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 26. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"VI\">2. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf ho\u1eb7c th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ghi tr\u00ean th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh, v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c.<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 1 c\u1ee7a n\u0103m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">3. Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c ghi thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n ghi thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 27. \u0110\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. \u0110\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"VI\">2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec:<\/span><\/p>\n<p><span lang=\"VI\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf b\u1eb1ng c\u00e1c lo\u1ea1i ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i s\u1ed1 ngo\u1ea1i t\u1ec7 ph\u1ea3i n\u1ed9p sang \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"VI\">b) Vi\u1ec7c qu\u1ea3n l\u00fd, h\u1ea1ch to\u00e1n s\u1ed1 ngo\u1ea1i t\u1ec7 \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 28. \u0110\u1ecba \u0111i\u1ec3m v\u00e0 th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. 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><\/p>\n<p><span lang=\"VI\">a) Th\u00f4ng qua ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c v\u00e0 t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">b) T\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n<p><span lang=\"VI\">c) T\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd thu thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u00f4ng qua t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c 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 thu\u1ebf qu\u1ea3n l\u00fd thu thu\u1ebf, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu thu\u1ebf (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\u00e1n b\u1ed9, 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><\/p>\n<p><span lang=\"VI\">2. Th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n ho\u1eb7c b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">C\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng h\u00ecnh th\u1ee9c n\u1ed9p ti\u1ec1n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 X\u00e1c nh\u1eadn tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u1ea5p ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7, chi ti\u1ebft c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf ho\u1eb7c cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin cho c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf \u0111\u1ec3 ghi th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">T\u1ed5 ch\u1ee9c tr\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c t\u1ef1 in ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u1ec3 c\u1ea5p cho c\u00e1 nh\u00e2n b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf. Vi\u1ec7c in ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">b) C\u01a1 quan thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n chuy\u00ean thu t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 t\u1eadp trung c\u00e1c kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh). 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 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c ph\u1ea3i chuy\u1ec3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"VI\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd v\u00e0o t\u00e0i kho\u1ea3n chuy\u00ean thu c\u1ee7a c\u01a1 quan thu\u1ebf m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c. C\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn 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\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo \u0111\u00fang t\u00e0i kho\u1ea3n h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean.<\/span><\/p>\n<p><span lang=\"VI\">Vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n chuy\u00ean thu c\u1ee7a c\u01a1 quan thu\u1ebf t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c; quy tr\u00ecnh n\u1ed9p ti\u1ec1n qua t\u00e0i kho\u1ea3n chuy\u00ean thu; quy tr\u00ecnh thanh to\u00e1n v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 k\u1ebf to\u00e1n thanh to\u00e1n 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 t\u1eeb t\u00e0i kho\u1ea3n chuy\u00ean thu c\u1ee7a c\u01a1 quan thu\u1ebf m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">3. Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1i ch\u1ee7 \u0111\u1ea7u t\u01b0 m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ec3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc khi ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ebfn l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh l\u00e0 2% tr\u00ean s\u1ed1 ti\u1ec1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u00e1c kho\u1ea3n thanh to\u00e1n t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ee7a c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT (ph\u1ea7n v\u1ed1n \u0111\u1ed1i \u1ee9ng trong n\u01b0\u1edbc thanh to\u00e1n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc cho c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ee7a c\u00e1c d\u1ef1 \u00e1n ODA). Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u01b0a th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m \u1ee9ng v\u1ed1n khi ch\u01b0a c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh.<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1c kho\u1ea3n thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf nh\u01b0: thanh to\u00e1n cho c\u00e1c c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd d\u1ef1 \u00e1n do ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n; c\u00e1c kho\u1ea3n chi c\u1ee7a ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, chi \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n do d\u00e2n t\u1ef1 l\u00e0m,\u2026; c\u00e1c kho\u1ea3n thanh to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n thu\u1ed9c c\u00e1c d\u1ef1 \u00e1n ODA, m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u1ef1c hi\u1ec7n m\u1edf t\u00e0i kho\u1ea3n v\u00e0 thanh to\u00e1n qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; c\u00e1c kho\u1ea3n thanh to\u00e1n v\u1ed1n c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c an ninh, qu\u1ed1c ph\u00f2ng chi t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc m\u00e0 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t chi; c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee9ng minh \u0111\u00e3 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec kh\u00f4ng thu\u1ed9c ph\u1ea1m vi kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp ch\u1ee9ng t\u1eeb thanh to\u00e1n theo m\u1eabu C2-02\/NS \u201cGi\u1ea5y r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch\u201d ho\u1eb7c m\u1eabu C3-01\/NS \u201cGi\u1ea5y r\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0\u201d, ho\u1eb7c m\u1eabu s\u1ed1 C4-02\/NS \u201c\u1ee7y nhi\u1ec7m chi chuy\u1ec3n kho\u1ea3n, chuy\u1ec3n ti\u1ec1n \u0111i\u1ec7n t\u1eed\u201d ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 10\/1\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng cho h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch v\u00e0 nghi\u1ec7p v\u1ee5 kho b\u1ea1c (TABMIS) (sau \u0111\u00e2y g\u1ecdi l\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n) g\u1eedi Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1i m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111\u1ec3 ki\u1ec3m so\u00e1t, thanh to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 b\u1ed5 sung th\u00eam vi\u1ec7c k\u00ea khai chi ti\u1ebft t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn th\u1ea7u ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01a1i ph\u00e1t sinh c\u00f4ng tr\u00ecnh (tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00e1c t\u1ec9nh\/th\u00e0nh ph\u1ed1 v\u1edbi n\u01a1i nh\u00e0 th\u1ea7u \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh), Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc h\u1ea1ch to\u00e1n kho\u1ea3n thu (l\u00e0 Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ngang c\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd nh\u00e0 th\u1ea7u ho\u1eb7c Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh trong tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00e1c \u0111\u1ecba b\u00e0n t\u1ec9nh\/th\u00e0nh ph\u1ed1 v\u1edbi n\u01a1i nh\u00e0 th\u1ea7u \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh) v\u00e0o ph\u1ea7n \u201cn\u1ed9p thu\u1ebf\u201d \u0111\u1ec3 Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"VI\">Sau khi Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t v\u00e0 ph\u00ea duy\u1ec7t c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n cho c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u00e1c d\u1ef1 \u00e1n ODA thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n x\u00e1c nh\u1eadn tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 chuy\u1ec3n ch\u1ee9ng t\u1eeb cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd theo th\u00f4ng tin v\u1ec1 c\u01a1 quan qu\u1ea3n l\u00fd thu ghi tr\u00ean ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p><span lang=\"VI\">C\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n thanh to\u00e1n cho nh\u00e0 th\u1ea7u (b\u1eb1ng t\u1ed5ng s\u1ed1 thanh to\u00e1n tr\u1eeb \u0111i s\u1ed1 thu\u1ebf GTGT ph\u1ea3i kh\u1ea5u tr\u1eeb). Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc tr\u1ea3 02 li\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u1ea3 01 li\u00ean cho nh\u00e0 th\u1ea7u. S\u1ed1 thu\u1ebf GTGT do Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc kh\u1ea5u tr\u1eeb theo ch\u1ee9ng t\u1eeb thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn th\u1ea7u. Ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n theo d\u00f5i vi\u1ec7c giao nh\u1eadn ch\u1ee9ng t\u1eeb thanh to\u00e1n gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb nh\u1eadn th\u1ea7u.<\/span><\/p>\n<p><span lang=\"VI\">Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed3ng c\u1ea5p trong vi\u1ec7c kh\u1ea5u tr\u1eeb thu thu\u1ebf GTGT c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u00ean \u0111\u1ecba b\u00e0n, \u0111\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb theo nguy\u00ean t\u1eafc:<\/span><\/p>\n<p><span lang=\"VI\">C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ph\u00e1t sinh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh n\u00e0o, th\u00ec s\u1ed1 thu\u1ebf GTGT kh\u1ea5u tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o thu ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh li\u00ean t\u1ec9nh th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh doanh thu c\u00f4ng tr\u00ecnh chi ti\u1ebft theo t\u1eebng t\u1ec9nh g\u1eedi Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch cho t\u1eebng t\u1ec9nh.<\/span><\/p>\n<p><span lang=\"VI\">Ri\u00eang c\u00f4ng tr\u00ecnh ph\u00e1t sinh trong c\u00f9ng t\u1ec9nh nh\u01b0ng kh\u00e1c \u0111\u1ecba b\u00e0n huy\u1ec7n v\u1edbi n\u01a1i nh\u00e0 th\u1ea7u \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh ho\u1eb7c c\u00f4ng tr\u00ecnh ph\u00e1t sinh tr\u00ean nhi\u1ec1u huy\u1ec7n (c\u00f4ng tr\u00ecnh li\u00ean huy\u1ec7n) th\u00ec Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch cho \u0111\u1ecba b\u00e0n n\u01a1i nh\u00e0 th\u1ea7u \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">4. \u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c gia h\u1ea1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 31, c\u0103n c\u1ee9 danh s\u00e1ch \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan thu\u1ebf chuy\u1ec3n sang, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1i ch\u1ee7 \u0111\u1ea7u t\u01b0<\/span> <span lang=\"VI\">m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb \u0111\u1ec3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc khi ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ebfn l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n. S\u1ed1 ti\u1ec1n thu\u1ebf kh\u1ea5u tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c gia h\u1ea1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Vi\u1ec7c h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">5. \u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i thu h\u1ed3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n khai b\u1ed5 sung v\u00e0 c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu h\u1ed3i ho\u00e0n thu\u1ebf GTGT (\u0111\u1ed1i v\u1edbi ho\u00e0n thu\u1ebf GTGT theo ph\u00e1p lu\u1eadt thu\u1ebf GTGT) v\u00e0 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (\u0111\u1ed1i v\u1edbi ho\u00e0n thu\u1ebf GTGT n\u1ed9p th\u1eeba kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 13 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 21\/2012\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf).<\/span><\/p>\n<p><span lang=\"VI\">6. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a) Th\u1ef1c hi\u1ec7n b\u1eb1ng h\u00ecnh th\u1ee9c tr\u00edch chuy\u1ec3n t\u00e0i kho\u1ea3n: C\u0103n c\u1ee9 v\u00e0o Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf k\u00e8m theo L\u1ec7nh thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u1eabu s\u1ed1 01\/LT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 13\/1\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i b\u1ed5 sung, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u00edch chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ec3 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"VI\">b) Th\u1ef1c hi\u1ec7n b\u1eb1ng h\u00ecnh th\u1ee9c k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ec3 thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t th\u00ec c\u01a1 quan th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c k\u00ea bi\u00ean, b\u00e1n t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh \u0111\u1ec3 thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"VI\">7. Trong th\u1eddi h\u1ea1n 08 (t\u00e1m) gi\u1edd l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi thu ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 thu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo \u0111\u00fang t\u00e0i kho\u1ea3n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i mi\u1ec1n n\u00fai, 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 to\u00e0n b\u1ed9 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 ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y thu \u0111\u01b0\u1ee3c ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t b\u1eb1ng \u0111i\u1ec7n t\u1eed trong ng\u00e0y l\u00e0m vi\u1ec7c th\u00ec ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i thu ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t b\u1eb1ng \u0111i\u1ec7n t\u1eed chuy\u1ec3n n\u1ed9p ngay v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo \u0111\u00fang t\u00e0i kho\u1ea3n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t b\u1eb1ng \u0111i\u1ec7n t\u1eed ngo\u00e0i th\u1eddi gian l\u00e0m vi\u1ec7c th\u00ec ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i thu ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t b\u1eb1ng \u0111i\u1ec7n t\u1eed chuy\u1ec3n n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0o \u0111\u1ea7u ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/span><\/p>\n<h4 align=\"left\"><span lang=\"VI\">\u0110i\u1ec1u 29. Thanh to\u00e1n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t<\/span><\/h4>\n<p><span lang=\"AMH\">1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eeba c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n thu\u1ebf truy thu, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n thu\u1ebf ph\u00e1t sinh, ti\u1ec1n ph\u1ea1t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ghi r\u00f5 tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf,<\/span><span lang=\"VI\"> ti\u1ec1n ch\u1eadm n\u1ed9p,<\/span><span lang=\"AMH\"> ti\u1ec1n ph\u1ea1t theo th\u1ee9 t\u1ef1 thanh to\u00e1n sau \u0111\u00e2y:<\/span><\/p>\n<p>a) T<span lang=\"AMH\">i\u1ec1n thu\u1ebf n\u1ee3<\/span>;<\/p>\n<p>b) T<span lang=\"AMH\">i\u1ec1n thu\u1ebf truy thu<\/span>;<\/p>\n<p>c) T<span lang=\"AMH\">i\u1ec1n ch\u1eadm n\u1ed9p<\/span>;<\/p>\n<p>d) T<span lang=\"AMH\">i\u1ec1n thu\u1ebf ph\u00e1t sinh<\/span>;<\/p>\n<p>\u0111) T<span lang=\"AMH\">i\u1ec1n ph\u1ea1t.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng m\u1ed9t th\u1ee9 t\u1ef1 thanh to\u00e1n c\u00f3 nhi\u1ec1u kho\u1ea3n ph\u1ea3i n\u1ed9p c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p kh\u00e1c nhau th\u00ec th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a kho\u1ea3n ph\u1ea3i n\u1ed9p, kho\u1ea3n n\u00e0o c\u00f3 h\u1ea1n n\u1ed9p tr\u01b0\u1edbc \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"AMH\">2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ghi c\u1ee5 th\u1ec3 n\u1ed9i dung n\u1ed9p ti\u1ec1n (ti\u1ec3u m\u1ee5c) cho t\u1eebng lo\u1ea1i ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n theo \u0111\u00fang th\u1ee9 t\u1ef1 thanh to\u00e1n c\u1ee7a ti\u1ec3u m\u1ee5c \u0111\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y cho t\u1eebng lo\u1ea1i ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ghi tr\u00ean ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p><span lang=\"AMH\">3. Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n thu\u1ebf truy thu, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n thu\u1ebf ph\u00e1t sinh, ti\u1ec1n ph\u1ea1t \u0111ang trong th\u1eddi gian gi\u1ea3i quy\u1ebft x\u00f3a n\u1ee3, ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh do sai s\u00f3t c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n thanh to\u00e1n. Sau khi c\u01a1 quan thu\u1ebf ho\u00e0n th\u00e0nh vi\u1ec7c gi\u1ea3i quy\u1ebft x\u00f3a n\u1ee3, \u0111i\u1ec1u ch\u1ec9nh do sai s\u00f3t ho\u1eb7c h\u1ebft th\u1eddi gian gia h\u1ea1n th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n thanh to\u00e1n theo th\u1ee9 t\u1ef1 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">4. C\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn v\u00e0 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n theo \u0111\u00fang th\u1ee9 t\u1ef1 thanh to\u00e1n n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang th\u1ee9 t\u1ef1 thanh to\u00e1n n\u00eau tr\u00ean, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft theo m\u1eabu 01\/NOPT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y ch\u1eadm nh\u1ea5t ng\u00e0y 10 th\u00e1ng sau th\u00e1ng c\u01a1 quan thu\u1ebf \u0111\u00e3 h\u1ea1ch to\u00e1n<b><i>.<\/i><\/b><\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 30. X\u00e1c \u0111\u1ecbnh ng\u00e0y \u0111\u00e3 n\u1ed9p thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Ng\u00e0y \u0111\u00e3 n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u00e0y:<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i v\u1edbi n\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n m\u1eb7t, chuy\u1ec3n kho\u1ea3n: 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, k\u00fd, \u0111\u00f3ng d\u1ea5u tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">b) \u0110\u1ed1i v\u1edbi n\u1ed9p thu\u1ebf b\u1eb1ng c\u00e1c 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, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng thanh to\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 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><\/p>\n<p><span lang=\"AMH\">c) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eeba c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba v\u1eeba c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 tr\u00ean Quy\u1ebft \u0111\u1ecbnh <\/span><span lang=\"NL\">v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u1eabu s\u1ed1 02\/Q\u0110HT<\/span><span lang=\"AMH\"> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">2. Ng\u00e0y \u0111\u00e3 n\u1ed9p thu\u1ebf thu\u1ed9c n\u0103m n\u00e0o th\u00ec h\u1ea1ch to\u00e1n s\u1ed1 thu ng\u00e2n s\u00e1ch <\/span><span lang=\"VI\">nh\u00e0 n\u01b0\u1edbc <\/span><span lang=\"AMH\">n\u0103m \u0111\u00f3.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 31. Gia h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a) 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><\/p>\n<p><span lang=\"VI\">Thi\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 ho\u00e1, 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><\/p>\n<p><span lang=\"VI\">Tai n\u1ea1n b\u1ea5t ng\u1edd l\u00e0 vi\u1ec7c kh\u00f4ng may x\u1ea3y ra \u0111\u1ed9t ng\u1ed9t ngo\u00e0i \u00fd mu\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, do t\u00e1c nh\u00e2n b\u00ean ngo\u00e0i g\u00e2y ra l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng ph\u1ea3i do nguy\u00ean nh\u00e2n t\u1eeb h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">b) 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><\/p>\n<p><span lang=\"VI\">c) 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><\/p>\n<p><span lang=\"VI\">d) Kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n do g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c.<\/span><\/p>\n<p><span lang=\"VI\">2. Ph\u1ea1m vi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 ti\u1ec1n thu\u1ebf) \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p v\u00e0 th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1ed1 ti\u1ec1n thu\u1ebf 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 v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb v\u1eadt ch\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i. Gi\u00e1 tr\u1ecb v\u1eadt ch\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t v\u1ec1 t\u00e0i s\u1ea3n tr\u1eeb ph\u1ea7n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">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. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">a.1) N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t t\u1eeb 50% tr\u1edf xu\u1ed1ng so v\u1edbi t\u1ed5ng t\u00e0i s\u1ea3n ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n qu\u00fd li\u1ec1n k\u1ec1 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m x\u1ea3y ra thi\u1ec7t h\u1ea1i th\u00ec \u0111\u01b0\u1ee3c x\u1eed l\u00fd gia h\u1ea1n n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 01 (m\u1ed9t) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 38: Ng\u00e0y 01\/10\/2013, c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a C\u00f4ng ty A. T\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1ea3y ra h\u1ecfa ho\u1ea1n ng\u00e0y 01\/6\/2013, C\u00f4ng ty A n\u1ee3 700 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf, th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb v\u1eadt ch\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng, trong \u0111\u00f3: thu\u1ebf GTGT 300 tri\u1ec7u \u0111\u1ed3ng c\u00f3 h\u1ea1n n\u1ed9p ng\u00e0y 22\/4\/2013; thu\u1ebf TNDN l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng c\u00f3 h\u1ea1n n\u1ed9p ng\u00e0y 02\/5\/2012.<\/span><\/p>\n<p><span lang=\"AMH\">Gi\u1ea3 s\u1eed h\u1ed3 s\u01a1 gia h\u1ea1n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u1eed l\u00fd gia h\u1ea1n n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">Thu\u1ebf GTGT 300 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1eeb ng\u00e0y 23\/4\/2013 v\u00e0 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 ng\u00e0y 22\/4\/2014.<\/span><\/p>\n<p><span lang=\"AMH\">Thu\u1ebf TNDN 400 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n v\u00ec \u0111\u00e3 qu\u00e1 01 (m\u1ed9t) n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y x\u1ea3y ra h\u1ecfa ho\u1ea1n.<\/span><\/p>\n<p><span lang=\"AMH\">a.2) N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t tr\u00ean 50% so v\u1edbi t\u1ed5ng t\u00e0i s\u1ea3n ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n qu\u00fd li\u1ec1n k\u1ec1 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m x\u1ea3y ra thi\u1ec7t h\u1ea1i th\u00ec \u0111\u01b0\u1ee3c x\u1eed l\u00fd gia h\u1ea1n n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 hai (02) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 39: Ng\u00e0y 01\/10\/2013, c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a C\u00f4ng ty B. T\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1ea3y ra h\u1ecfa ho\u1ea1n ng\u00e0y 01\/6\/2013, C\u00f4ng ty B n\u1ee3 700 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf, th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng, trong \u0111\u00f3: thu\u1ebf GTGT 300 tri\u1ec7u \u0111\u1ed3ng c\u00f3 h\u1ea1n n\u1ed9p ng\u00e0y 22\/4\/2013; thu\u1ebf TNDN l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng c\u00f3 h\u1ea1n n\u1ed9p ng\u00e0y 30\/7\/2012.<\/span><\/p>\n<p><span lang=\"AMH\">Gi\u1ea3 s\u1eed h\u1ed3 s\u01a1 gia h\u1ea1n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, C\u00f4ng ty B \u0111\u01b0\u1ee3c x\u1eed l\u00fd gia h\u1ea1n n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">Thu\u1ebf GTGT 300 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1eeb ng\u00e0y 23\/4\/2013 v\u00e0 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 ng\u00e0y 22\/4\/2015.<\/span><\/p>\n<p><span lang=\"AMH\">Thu\u1ebf TNDN 400 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1eeb ng\u00e0y 31\/7\/2012 v\u00e0 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 ng\u00e0y 30\/7\/2014.<\/span><\/p>\n<p><span lang=\"AMH\">b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1ed1 ti\u1ec1n thu\u1ebf 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 t\u1ed1i \u0111a 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 g\u00e2y ra. Chi ph\u00ed di d\u1eddi kh\u00f4ng bao g\u1ed3m chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh m\u1edbi. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 01 (m\u1ed9t) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n di d\u1eddi th\u00ec ph\u1ea3i t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 40: Ng\u00e0y 01\/10\/2013, c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a C\u00f4ng ty C, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">T\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u1eebng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ec3 th\u1ef1c hi\u1ec7n di d\u1eddi v\u00e0o ng\u00e0y 01\/6\/2013, C\u00f4ng ty C n\u1ee3 700 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf, th\u1ea5p h\u01a1n chi ph\u00ed di d\u1eddi l\u00e0 750 tri\u1ec7u \u0111\u1ed3ng, trong \u0111\u00f3: thu\u1ebf GTGT 400 tri\u1ec7u \u0111\u1ed3ng c\u00f3 h\u1ea1n n\u1ed9p ng\u00e0y 20\/5\/2013; thu\u1ebf TNDN l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng c\u00f3 h\u1ea1n n\u1ed9p ng\u00e0y 30\/3\/2012.<\/span><\/p>\n<p><span lang=\"AMH\">Gi\u1ea3 s\u1eed h\u1ed3 s\u01a1 gia h\u1ea1n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, C\u00f4ng ty C \u0111\u01b0\u1ee3c x\u1eed l\u00fd gia h\u1ea1n n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">Thu\u1ebf GTGT 400 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1eeb ng\u00e0y 21\/5\/2013 v\u00e0<b> <\/b>t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 ng\u00e0y 20\/5\/2014.<\/span><\/p>\n<p><span lang=\"AMH\">Thu\u1ebf TNDN 300 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n v\u00ec \u0111\u00e3 qu\u00e1 01 (m\u1ed9t) n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y b\u1eaft \u0111\u1ea7u ng\u1eebng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<p><span lang=\"AMH\">c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n. S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n, gi\u00e1m s\u00e1t, kh\u1ea3o s\u00e1t thi\u1ebft k\u1ebf, l\u1eadp k\u1ebf ho\u1ea1ch d\u1ef1 \u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u1ee7a c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0, do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e1t ho\u1eb7c c\u00f3 ngu\u1ed3n v\u1ed1n t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 01 (m\u1ed9t) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 41: Ng\u00e0y 27\/12\/2013, c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a C\u00f4ng ty D l\u1eadp ng\u00e0y 23\/12\/2013 k\u00e8m theo h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">Theo v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u00ec s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty D n\u1ee3 250 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf, trong \u0111\u00f3: thu\u1ebf GTGT 60 tri\u1ec7u \u0111\u1ed3ng c\u00f3 h\u1ea1n n\u1ed9p ng\u00e0y 22\/7\/2013; thu\u1ebf TNDN 190 tri\u1ec7u \u0111\u1ed3ng c\u00f3 h\u1ea1n n\u1ed9p ng\u00e0y 30\/7\/2013.<\/span><\/p>\n<p><span lang=\"AMH\">Gi\u1ea3 s\u1eed h\u1ed3 s\u01a1 gia h\u1ea1n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, C\u00f4ng ty D \u0111\u01b0\u1ee3c x\u1eed l\u00fd gia h\u1ea1n n\u1ed9p thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng:<\/span><\/p>\n<p><span lang=\"AMH\">Thu\u1ebf GTGT 60 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1eeb ng\u00e0y 23\/7\/2013 v\u00e0<b> <\/b>t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 ng\u00e0y 22\/7\/2014.<\/span><\/p>\n<p><span lang=\"AMH\">Thu\u1ebf TNDN ch\u1ec9 \u0111\u01b0\u1ee3c gia h\u1ea1n 40 tri\u1ec7u \u0111\u1ed3ng t\u1eeb ng\u00e0y 31\/7\/2013 v\u00e0<b> <\/b>t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 ng\u00e0y 30\/7\/2014.<\/span><\/p>\n<p><span lang=\"AMH\">S\u1ed1 ti\u1ec1n thu\u1ebf TNDN 150 tri\u1ec7u \u0111\u1ed3ng c\u00f2n l\u1ea1i C\u00f4ng ty D ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"AMH\">c.1) Trong th\u1eddi gian \u0111ang \u0111\u01b0\u1ee3c gia h\u1ea1n m\u00e0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f2n n\u1ee3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ngay sau ng\u00e0y \u0111\u01b0\u1ee3c thanh to\u00e1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 N\u1ebfu v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ho\u1eb7c l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf \u0111ang \u0111\u01b0\u1ee3c gia h\u1ea1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 N\u1ebfu v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c thanh to\u00e1n nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf b\u1eb1ng s\u1ed1 v\u1ed1n \u0111\u01b0\u1ee3c thanh to\u00e1n. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn n\u1ed9p to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a m\u1ed9t lo\u1ea1i thu\u1ebf n\u00e0o \u0111\u00f3 trong c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/p>\n<p><span lang=\"AMH\">S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f2n l\u1ea1i v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gia h\u1ea1n cho \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n ho\u1eb7c \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n trong th\u1eddi gian gia h\u1ea1n.<\/span><\/p>\n<p><span lang=\"AMH\">c.2) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n khi \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n th\u00ec ph\u1ea3i t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n k\u1ec3 t\u1eeb ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y \u0111\u01b0\u1ee3c thanh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 34 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n do g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t. S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i do nguy\u00ean nh\u00e2n kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t \u0111\u00f3 g\u00e2y ra. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 01 (m\u1ed9t) n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">3. Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1<\/span><\/p>\n<p><span lang=\"AMH\">\u0110\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. H\u1ed3 s\u01a1 bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu s\u1ed1 01\/GHAN<b> <\/b>ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb v\u1eadt ch\u1ea5t thi\u1ec7t h\u1ea1i do 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 l\u1eadp;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thi\u1ec7t h\u1ea1i t\u1ea1i n\u01a1i x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd v\u00e0 th\u1eddi gian x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd c\u1ee7a m\u1ed9t trong c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c sau: c\u01a1 quan c\u00f4ng an; UBND c\u1ea5p x\u00e3, ph\u01b0\u1eddng; Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p, Khu ch\u1ebf xu\u1ea5t, Khu kinh t\u1ebf n\u01a1i x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd ho\u1eb7c t\u1ed5 ch\u1ee9c c\u1ee9u h\u1ed9, c\u1ee9u n\u1ea1n;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c n\u1ebfu c\u00f3);<b> <\/b>h\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c n\u1ebfu c\u00f3). \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ph\u00e1p nh\u00e2n th\u00ec c\u00e1c t\u00e0i li\u1ec7u n\u00eau tr\u00ean ph\u1ea3i l\u00e0 b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, \u0111\u00f3ng d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p><span lang=\"AMH\">b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu s\u1ed1 01\/GHAN<b> <\/b>ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ec1 \u00e1n di d\u1eddi, k\u1ebf ho\u1ea1ch v\u00e0 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n di d\u1eddi c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u00e0i li\u1ec7u ch\u1ee9ng minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ng\u1eebng s\u1ea3n xu\u1ea5t kinh doanh, chi ph\u00ed di d\u1eddi, thi\u1ec7t h\u1ea1i do di d\u1eddi, ng\u1eebng s\u1ea3n xu\u1ea5t kinh doanh g\u00e2y ra (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu s\u1ed1 01\/GHAN<b> <\/b>ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf k\u00fd v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0; bi\u00ean b\u1ea3n nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c);<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u1ec1 c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang th\u1ef1c hi\u1ec7n, trong \u0111\u00f3 c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau: s\u1ed1, k\u00fd hi\u1ec7u, ng\u00e0y ban h\u00e0nh v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c b\u1ed1 tr\u00ed v\u1ed1n t\u1eeb ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, t\u00ean v\u00e0 ch\u1ee9c danh c\u1ee7a ng\u01b0\u1eddi k\u00fd v\u0103n b\u1ea3n; t\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh \u0111\u00e3 ho\u00e0n th\u00e0nh, t\u1ed5ng s\u1ed1 v\u1ed1n ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u00e3 thanh to\u00e1n, s\u1ed1 v\u1ed1n ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">d) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu s\u1ed1 01\/GHAN<b> <\/b>ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p tr\u00ean, trong \u0111\u00f3: x\u00e1c<b> <\/b>nh\u1eadn kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t v\u00e0 nh\u1eefng nguy\u00ean nh\u00e2n g\u00e2y ra kh\u00f3 kh\u0103n \u0111\u00f3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p \u0111\u00fang h\u1ea1n s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 theo \u0111\u1ec1 ngh\u1ecb, gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n sao c\u00e1c v\u0103n b\u1ea3n v\u1ec1 gia h\u1ea1n, xo\u00e1 n\u1ee3, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf ban h\u00e0nh trong th\u1eddi gian 02 (hai) n\u0103m tr\u01b0\u1edbc \u0111\u00f3 (n\u1ebfu c\u00f3);<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">4. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft<\/span><\/p>\n<p><span lang=\"AMH\">a) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh ho\u1eb7c ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u sai ph\u1ea1m v\u1ec1 gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t trong h\u1ed3 s\u01a1 do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh, trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n theo m\u1eabu s\u1ed1 03\/GHAN<b> <\/b>cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung h\u1ed3 s\u01a1. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 v\u0103n b\u1ea3n g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">b.1) V\u0103n b\u1ea3n kh\u00f4ng ch\u1ea5p thu\u1eadn gia h\u1ea1n n\u1ed9p thu\u1ebf n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n theo m\u1eabu s\u1ed1 04\/GHAN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">b.2) Quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n theo m\u1eabu s\u1ed1 02\/GHAN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, sau khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n theo qui \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 th\u00ec l\u1eadp v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n v\u00e0 g\u1eedi l\u00ean c\u01a1 quan thu\u1ebf c\u1ea5p tr\u00ean (k\u00e8m theo h\u1ed3 s\u01a1) \u0111\u1ec3 tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">d) C\u01a1 quan thu\u1ebf ch\u01b0a th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1; th\u1eddi gian ch\u01b0a th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y ban h\u00e0nh v\u0103n b\u1ea3n kh\u00f4ng ch\u1ea5p thu\u1eadn gia h\u1ea1n.<\/span><\/p>\n<p><span lang=\"AMH\">5. Th\u1ea9m quy\u1ec1n gia h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: 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 quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n, th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">b) \u0110\u1ed1i v\u1edbi<\/span><span lang=\"AMH\"> gia h\u1ea1n n\u1ed9p thu\u1ebf theo \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, trong tr\u01b0\u1eddng h\u1ee3p n\u1ebfu gia h\u1ea1n n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i \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 th\u00ec th\u1ea9m quy\u1ec1n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 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><\/p>\n<p><span lang=\"AMH\">\u2013 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 c\u1ee5 th\u1ec3 theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"AMH\">Sau khi Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u00f3 v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn gia h\u1ea1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n tr\u00ean c\u01a1 s\u1edf h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">c) Quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ng\u00e0nh thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gia h\u1ea1n do Chi c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh: \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gia h\u1ea1n do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh: \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">6. Trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n. Khi h\u1ebft th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n thu\u1ebf sau khi h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n<b> <\/b>s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 32. N\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 12 (m\u01b0\u1eddi hai) 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 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p><span lang=\"AMH\">a) C\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p \u0111\u1ee7 trong m\u1ed9t l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 ti\u1ec1n thu\u1ebf).<\/span><\/p>\n<p><span lang=\"AMH\">b) C\u00f3 b\u1ea3o l\u00e3nh thanh to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. B\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 b\u1ea3o l\u00e3nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"AMH\">c) Th\u01b0 b\u1ea3o l\u00e3nh c\u1ee7a b\u00ean b\u1ea3o l\u00e3nh v\u1edbi c\u01a1 quan thu\u1ebf li\u00ean quan (b\u00ean nh\u1eadn b\u1ea3o l\u00e3nh) ph\u1ea3i cam k\u1ebft s\u1ebd th\u1ef1c hi\u1ec7n n\u1ed9p thay to\u00e0n b\u1ed9 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (b\u00ean \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh) ngay khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">Th\u01b0 <\/span><span lang=\"AMH\">b\u1ea3o l\u00e3nh ph\u1ea3i bao g\u1ed3m c\u00e1c n\u1ed9i dung ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o l\u00e3nh v\u00e0 ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung c\u01a1 b\u1ea3n sau \u0111\u00e2y: t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, s\u1ed1 fax c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eadn b\u1ea3o l\u00e3nh; t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, s\u1ed1 fax c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh; t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, s\u1ed1 fax c\u1ee7a b\u00ean b\u1ea3o l\u00e3nh; c\u0103n c\u1ee9 b\u1ea3o l\u00e3nh; lo\u1ea1i thu\u1ebf, s\u1ed1 ti\u1ec1n th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh; ng\u00e0y ph\u00e1t h\u00e0nh b\u1ea3o l\u00e3nh; th\u1eddi h\u1ea1n n\u1ed9p s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh; cam k\u1ebft c\u1ee7a b\u00ean b\u1ea3o l\u00e3nh: th\u01b0 b\u1ea3o l\u00e3nh c\u00f3 gi\u00e1 tr\u1ecb hi\u1ec7u l\u1ef1c \u0111\u1ebfn khi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh \u0111\u00e3 n\u1ed9p h\u1ebft v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<b><i> <\/i><\/b>N\u1ebfu \u0111\u1ebfn th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p ho\u1eb7c ch\u01b0a n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n th\u00ec b\u00ean b\u1ea3o l\u00e3nh ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 114 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 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 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<p><span lang=\"AMH\">Th\u01b0 <\/span><span lang=\"AMH\">b\u1ea3o l\u00e3nh c\u1ee7a b\u00ean b\u1ea3o l\u00e3nh ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd b\u1edfi: ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ng\u01b0\u1eddi qu\u1ea3n l\u00fd r\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng b\u1ea3o l\u00e3nh v\u00e0 ng\u01b0\u1eddi th\u1ea9m \u0111\u1ecbnh kho\u1ea3n b\u1ea3o l\u00e3nh. Vi\u1ec7c \u1ee7y quy\u1ec1n k\u00fd th\u01b0 b\u1ea3o l\u00e3nh (n\u1ebfu c\u00f3) ph\u1ea3i \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 42: C\u0103n c\u1ee9 th\u01b0 b\u1ea3o l\u00e3nh c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i A, c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 cho C\u00f4ng ty X v\u1edbi s\u1ed1 ti\u1ec1n 100 tri\u1ec7u \u0111\u1ed3ng, th\u1eddi h\u1ea1n n\u1ed9p d\u1ea7n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/6\/2014. H\u1ebft ng\u00e0y 30\/6\/2014 C\u00f4ng ty X v\u1eabn ch\u01b0a n\u1ed9p s\u1ed1 thu\u1ebf n\u00eau tr\u00ean v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh trong th\u1eddi gian \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n. T\u1eeb ng\u00e0y 01\/7\/2014, Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i A c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thay s\u1ed1 ti\u1ec1n thu\u1ebf 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n \u0111\u1ebfn ng\u00e0y ti\u1ec1n thu\u1ebf n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"AMH\">d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cam k\u1ebft chia \u0111\u1ec1u s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh \u0111\u1ec3 n\u1ed9p d\u1ea7n theo th\u00e1ng, ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i th\u00e1ng.<\/span><\/p>\n<p><span lang=\"AMH\">2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, b\u00ean b\u1ea3o l\u00e3nh v\u00e0 c\u01a1 quan thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean<b> <\/b>s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n theo m\u1ee9c 0,05% m\u1ed7i ng\u00e0y \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n.<\/span><\/p>\n<p><span lang=\"AMH\">b) B\u00ean b\u1ea3o l\u00e3nh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n<p><span lang=\"AMH\">b.1) Ph\u00e1t h\u00e0nh th\u01b0 b\u1ea3o l\u00e3nh g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">b.2) N\u1ed9p thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf t\u1eebng th\u00e1ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p, bao g\u1ed3m: s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n; ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n theo m\u1ee9c 0,05% m\u1ed7i ng\u00e0y \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n v\u00e0 0,07% m\u1ed7i ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf theo cam k\u1ebft.<\/span><\/p>\n<p><span lang=\"AMH\">c) C\u01a1 quan thu\u1ebf l\u1eadp v\u0103n b\u1ea3n y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u1ea3o l\u00e3nh theo m\u1eabu s\u1ed1 06\/NDAN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u1ea3o l\u00e3nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf \u0111\u00e3 cam k\u1ebft n\u1ed9p theo t\u1eebng th\u00e1ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p ho\u1eb7c b\u00ean b\u1ea3o l\u00e3nh kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thay, trong v\u00f2ng 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf theo cam k\u1ebft.<\/span><\/p>\n<p><span lang=\"AMH\">3. Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft<\/span><\/p>\n<p><span lang=\"AMH\">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 quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n, th\u1eddi h\u1ea1n n\u1ed9p d\u1ea7n.<\/span><\/p>\n<p><span lang=\"AMH\">4. Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3<\/span><\/p>\n<p><span lang=\"AMH\">a) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu s\u1ed1 01\/NDAN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n, th\u1eddi gian \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 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"AMH\">b) Th\u01b0 b\u1ea3o l\u00e3nh c\u1ee7a b\u00ean b\u1ea3o l\u00e3nh v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n.<\/span><\/p>\n<p><span lang=\"AMH\">c) Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a 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\u00f3 li\u00ean quan \u0111\u1ebfn kho\u1ea3n ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">5. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft<\/span><\/p>\n<p><span lang=\"AMH\">a<\/span><span lang=\"VI\">) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, trong th\u1eddi h\u1ea1n <\/span><span lang=\"AMH\">03 (<\/span><span lang=\"VI\">ba<\/span><span lang=\"AMH\">) <\/span><span lang=\"VI\">ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf<\/span> <span lang=\"VI\">ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n <\/span><span lang=\"AMH\">b\u1ea3n theo m\u1eabu s\u1ed1 03\/NDAN<b> <\/b>ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span lang=\"AMH\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1 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 th\u00f4ng b\u00e1o b\u1ed5 sung h\u1ed3 s\u01a1 c\u1ee7a c\u01a1 quan thu\u1ebf. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 v\u0103n b\u1ea3n g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>\n<p><span lang=\"VI\">b.1) Th\u00f4ng b\u00e1o kh\u00f4ng ch\u1ea5p thu\u1eadn vi\u1ec7c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y theo m\u1eabu s\u1ed1 04\/NDAN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u01b0 b\u1ea3o l\u00e3nh c\u00f3 d\u1ea5u hi\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p, c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n theo m\u1eabu s\u1ed1 05\/NDAN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi b\u00ean b\u1ea3o l\u00e3nh \u0111\u1ec3 x\u00e1c minh v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">T\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh g\u1eedi k\u1ebft qu\u1ea3 x\u00e1c minh cho c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">b.2) Quy\u1ebft \u0111\u1ecbnh ch\u1ea5p nh\u1eadn n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y theo m\u1eabu s\u1ed1 02\/NDAN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n trong Quy\u1ebft \u0111\u1ecbnh n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi h\u1ea1n v\u00e0 s\u1ed1 ti\u1ec1n b\u1ea3o l\u00e3nh c\u1ee7a b\u00ean b\u1ea3o l\u00e3nh.<\/span><\/p>\n<p><span lang=\"VI\">6. Trong th\u1eddi gian \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, t\u1ea1m d\u1eebng \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 33. X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba<\/span><\/b><\/p>\n<p align=\"left\"><span lang=\"AMH\">1. 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><\/p>\n<p><span lang=\"AMH\">a) 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 c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf (ti\u1ec3u m\u1ee5c) quy \u0111\u1ecbnh c\u1ee7a m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n 10 (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. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba khi c\u00f3 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">b) 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 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y).<\/span><\/p>\n<p><span lang=\"AMH\">2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n 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 th\u1ee9 t\u1ef1 quy \u0111\u1ecbnh sau:<\/span><\/p>\n<p><span lang=\"AMH\">a) B\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 ho\u1eb7c c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00f9ng lo\u1ea1i thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y).<\/span><\/p>\n<p><span lang=\"AMH\">b) B\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo c\u1ee7a t\u1eebng<s> <\/s>lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf (ti\u1ec3u m\u1ee5c) quy \u0111\u1ecbnh c\u1ee7a m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 06 (s\u00e1u) th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba m\u00e0 kh\u00f4ng ph\u00e1t sinh kho\u1ea3n ph\u1ea3i n\u1ed9p ti\u1ebfp theo th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">c) 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 n\u1ed9p th\u1eeba theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 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 n\u1ed9p th\u1eeba quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y sau khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y m\u00e0 v\u1eabn c\u00f2n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng VII Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, v\u1eabn c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf. Th\u1ee9 t\u1ef1 thanh to\u00e1n b\u00f9 tr\u1eeb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra ho\u00e0n thu\u1ebf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/span><span lang=\"NL\">v\u1eeba <\/span><span lang=\"AMH\">c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, <\/span><span lang=\"NL\">v\u1eeba c\u00f3 <\/span><span lang=\"AMH\">s\u1ed1 ti\u1ec1n thu\u1ebf<\/span><span lang=\"NL\"> b\u1ecb<\/span><span lang=\"AMH\"> truy thu, s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t <\/span><span lang=\"NL\">th\u00ec<\/span><span lang=\"AMH\"> c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf <\/span><span lang=\"NL\">\u0111\u1ed3ng th\u1eddi <\/span><span lang=\"AMH\">b\u00f9 tr\u1eeb <\/span><span lang=\"NL\">ngay <\/span><span lang=\"AMH\">s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf<\/span><span lang=\"NL\"> b\u1ecb<\/span><span lang=\"AMH\"> truy thu, s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t <\/span><span lang=\"NL\">c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/span><span lang=\"AMH\">khi <\/span><span lang=\"NL\">ra <\/span><span lang=\"AMH\">quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eeba ph\u1ea3i n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u1eeba ph\u1ea3i n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1m thu, t\u1ea1m gi\u1eef c\u1ee7a ng\u00e2n s\u00e1ch th\u00ec \u01b0u ti\u00ean b\u00f9 tr\u1eeb cho s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p 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 thu\u1ed9c nhi\u1ec1u \u0111\u1ecba b\u00e0n thu ng\u00e2n s\u00e1ch kh\u00e1c nhau th\u00ec \u0111\u01b0\u1ee3c \u01b0u ti\u00ean b\u00f9 tr\u1eeb \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng \u0111\u1ecba b\u00e0n h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch v\u1edbi lo\u1ea1i thu\u1ebf n\u1ed9p th\u1eeba.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p 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 c\u1ee7a nhi\u1ec1u c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00e1c nhau th\u00ec \u0111\u01b0\u1ee3c \u01b0u ti\u00ean b\u00f9 tr\u1eeb \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng c\u01a1 quan qu\u1ea3n l\u00fd lo\u1ea1i thu\u1ebf n\u1ed9p th\u1eeba.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, v\u1eabn c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t nh\u01b0ng kh\u00f4ng \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb khi \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, c\u01a1 quan thu\u1ebf ra th\u00f4ng b\u00e1o g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb s\u1ed1 \u0111\u01b0\u1ee3c ho\u00e0n v\u1edbi s\u1ed1 thu\u1ebf c\u00f2n n\u1ee3 ng\u00e2n s\u00e1ch khi quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p sau khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn c\u00f2n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n c\u00e1c kho\u1ea3n thu\u1ebf n\u1ed9p th\u1eeba (tr\u1eeb ho\u00e0n thu\u1ebf TNCN) m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n thu\u1ebf t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c, khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf 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 n\u00eau t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y, c\u01a1 quan thu\u1ebf ph\u1ea3i ghi r\u00f5 s\u1ed1 ti\u1ec1n ho\u00e0n tr\u1ea3 t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"AMH\">d) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, th\u1ee7 t\u1ee5c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, th\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf b\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n thu NSNN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng VII Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">3. Vi\u1ec7c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t <\/span><span lang=\"VI\">n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">a) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt coi l\u00e0 \u0111\u00e3 ch\u1ebft:<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p di s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c chia th\u00ec vi\u1ec7c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi ch\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho nh\u1eefng ng\u01b0\u1eddi h\u01b0\u1edfng th\u1eeba k\u1ebf trong ph\u1ea1m vi di s\u1ea3n do ng\u01b0\u1eddi ch\u1ebft \u0111\u1ec3 l\u1ea1i, nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ph\u1ea7n t\u00e0i s\u1ea3n m\u00e0 m\u00ecnh \u0111\u01b0\u1ee3c nh\u1eadn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p di s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c chia th\u00ec vi\u1ec7c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba c\u1ee7a ng\u01b0\u1eddi ch\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho ng\u01b0\u1eddi qu\u1ea3n l\u00fd di s\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan, t\u1ed5 ch\u1ee9c h\u01b0\u1edfng di s\u1ea3n theo di ch\u00fac th\u00ec c\u0169ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba c\u1ee7a ng\u01b0\u1eddi ch\u1ebft \u0111\u1ec3 l\u1ea1i nh\u01b0 ng\u01b0\u1eddi th\u1eeba k\u1ebf l\u00e0 c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"VI\">Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ng\u01b0\u1eddi th\u1eeba k\u1ebf theo di ch\u00fac, theo ph\u00e1p lu\u1eadt ho\u1eb7c c\u00f3 nh\u01b0ng t\u1eeb ch\u1ed1i nh\u1eadn di s\u1ea3n th\u00ec vi\u1ec7c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba c\u1ee7a ng\u01b0\u1eddi ch\u1ebft \u0111\u1ec3 l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a <a href=\"https:\/\/luatsubaoho.com\/phapluat\/tu-van-phap-luat-dan-su\/\">ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1<\/a>.<\/span><\/p>\n<p><span lang=\"VI\">b) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb tuy\u00ean b\u1ed1 m\u1ea5t t\u00edch, ng\u01b0\u1eddi b\u1ecb tuy\u00ean b\u1ed1 m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1, vi\u1ec7c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi ng\u01b0\u1eddi m\u00e0 t\u00f2a \u00e1n giao qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi b\u1ecb tuy\u00ean b\u1ed1 m\u1ea5t t\u00edch, ng\u01b0\u1eddi b\u1ecb tuy\u00ean b\u1ed1 m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n trong ph\u1ea1m vi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><span lang=\"VI\">c) Ph\u01b0\u01a1ng th\u1ee9c ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba cho 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 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp t\u1eeb 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. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n \u0111\u1ec3 tr\u1ea3 cho c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">a) Tr\u01b0\u1eddng h\u1ee3p tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf (m\u1eabu s\u1ed1 05\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y), ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p tr\u00ean b\u1ea3ng k\u00ea 05-1\/BK-TNCN ch\u1ec9 c\u00f3 c\u00e1 nh\u00e2n n\u1ed9p th\u1eeba th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb ho\u1eb7c \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p tr\u00ean b\u1ea3ng k\u00ea 05-1\/BK-TNCN c\u00f3 t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n n\u1ed9p th\u1eeba l\u1edbn h\u01a1n t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n n\u1ed9p thi\u1ebfu th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n n\u1ed9p thi\u1ebfu \u0111\u1ec3 ho\u00e0n tr\u1ea3 cho c\u00e1c c\u00e1 nh\u00e2n n\u1ed9p th\u1eeba. Sau khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<\/span> <span lang=\"AMH\">chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb ho\u1eb7c \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">b) Tr\u01b0\u1eddng h\u1ee3p tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n n\u1ed9p thi\u1ebfu \u0111\u1ec3 ho\u00e0n tr\u1ea3 cho c\u00e1c c\u00e1 nh\u00e2n n\u1ed9p th\u1eeba. Sau khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb ho\u1eb7c \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">5. Ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, \u0111\u1ed3ng th\u1eddi ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb c\u0169ng c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp l\u1eadp Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y cho c\u1ea3 2 ngh\u0129a v\u1ee5 n\u00e0y, g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 ho\u00e0n tr\u1ea3 thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, \u0111\u1ed3ng th\u1eddi ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p ho\u1eb7c kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba {s\u1ed1 thu\u1ebf b\u1eb1ng 0 (kh\u00f4ng)} th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp l\u1eadp Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 ho\u00e0n tr\u1ea3 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, \u0111\u1ed3ng th\u1eddi ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thay kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p ho\u1eb7c kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba {s\u1ed1 thu\u1ebf b\u1eb1ng 0 (kh\u00f4ng)}th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp l\u1eadp Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 ho\u00e0n tr\u1ea3 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, \u0111\u1ed3ng th\u1eddi ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p ho\u1eb7c ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p, \u0111\u1ed3ng th\u1eddi ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp l\u1eadp Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb, trong \u0111\u00f3 ghi r\u00f5 n\u1ed9i dung ph\u1ea7n \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb cho kho\u1ea3n ph\u1ea3i n\u1ed9p g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 ho\u00e0n tr\u1ea3 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 34. T\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, th\u1eddi h\u1ea1n ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"AMH\">b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu ti\u1ec1n thu\u1ebf do khai sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a c\u00e1c k\u1ef3 k\u00ea khai tr\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"AMH\">c) Tr\u01b0\u1eddng h\u1ee3p n<\/span><span lang=\"VI\">g\u00e2n h\u00e0ng<\/span><span lang=\"AMH\"> th\u01b0\u01a1ng m\u1ea1i<\/span><span lang=\"VI\">, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c v\u00e0 t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, <\/span><span lang=\"AMH\">K<\/span><span lang=\"VI\">ho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu thu\u1ebf <\/span><span lang=\"AMH\">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 ch\u1eadm n\u1ed9p 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 t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 thu nh\u01b0ng ch\u01b0a n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"AMH\">2. X\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/7\/2013 th\u00ec ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">0,05% m\u1ed7i ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i);<\/span><\/p>\n<p><span lang=\"AMH\">0,07% m\u1ed7i ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y ch\u1eadm n\u1ed9p th\u1ee9 91 (ch\u00edn m\u01b0\u01a1i m\u1ed1t) tr\u1edf \u0111i.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 43: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A n\u1ee3 thu\u1ebf GTGT 100 tri\u1ec7u \u0111\u1ed3ng, c\u00f3 h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 22\/7\/2013 (do ng\u00e0y 20\/7\/2013 l\u00e0 ng\u00e0y ngh\u1ec9). Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0o ng\u00e0y 31\/10\/2013, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 23\/7\/2013 \u0111\u1ebfn ng\u00e0y 31\/10\/2013. S\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A l\u00e0 5,27 tri\u1ec7u \u0111\u1ed3ng, trong \u0111\u00f3:<\/span><\/p>\n<p><span lang=\"AMH\">T\u1eeb ng\u00e0y 23\/7\/2013 \u0111\u1ebfn 20\/10\/2013 s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 90 ng\u00e0y: 100 tri\u1ec7u \u0111\u1ed3ng x 0,05% x 90 ng\u00e0y = 4,5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">T\u1eeb ng\u00e0y 21\/10\/2013 \u0111\u1ebfn ng\u00e0y 31\/10\/2013 s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 11 ng\u00e0y: 100 tri\u1ec7u x 0,07% x 11 ng\u00e0y = 0,77 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">b) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013 nh\u01b0ng sau ng\u00e0y 01\/7\/2013 v\u1eabn ch\u01b0a n\u1ed9p th\u00ec t\u00ednh nh\u01b0 sau: tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013 t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, t\u1eeb ng\u00e0y 01\/7\/2013 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i 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<p><span lang=\"AMH\">V\u00ed d\u1ee5 44: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf B n\u1ee3 100 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf TNDN thu\u1ed9c t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2012, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 01\/4\/2013 (do ng\u00e0y 31\/3\/2013 l\u00e0 ng\u00e0y ngh\u1ec9). Ng\u00e0y 04\/10\/2013 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf n\u00e0y v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 02\/4\/2013 \u0111\u1ebfn ng\u00e0y 04\/10\/2013.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau: t\u1eeb ng\u00e0y 02\/4\/2013 \u0111\u1ebfn ng\u00e0y 30\/6\/2013, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 90 ng\u00e0y: 100 tri\u1ec7u x 0,05% x 90 ng\u00e0y = 4,5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">T<\/span><span lang=\"AMH\">\u1eeb ng\u00e0y 01\/7\/2013 tr\u1edf \u0111i ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau: s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 96 ng\u00e0y, c\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span lang=\"AMH\">T\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ebfn ng\u00e0y 28\/9\/2013, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 90 ng\u00e0y: 100 tri\u1ec7u x 0,05% x 90 ng\u00e0y = 4,5 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/p>\n<p><span lang=\"AMH\">T\u1eeb ng\u00e0y 29\/9\/2013 \u0111\u1ebfn ng\u00e0y 04\/10\/2013, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 06 ng\u00e0y: 100 tri\u1ec7u x 0,07% x 06 ng\u00e0y = 0,42 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">S\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf B ph\u1ea3i n\u1ed9p l\u00e0: 4,5 tri\u1ec7u \u0111\u1ed3ng + 4,5 tri\u1ec7u \u0111\u1ed3ng + 0,42 tri\u1ec7u \u0111\u1ed3ng = 9,42 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">c) S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf (bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y li\u1ec1n k\u1ec1 sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ghi trong th\u00f4ng b\u00e1o ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 45: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf C n\u1ee3 thu\u1ebf GTGT 50 tri\u1ec7u \u0111\u1ed3ng, c\u00f3 h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 20\/8\/2013. Ng\u00e0y 26\/8\/2013, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p s\u1ed1 ti\u1ec1n tr\u00ean v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 06 ng\u00e0y, \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 21\/8\/2013 \u0111\u1ebfn ng\u00e0y 26\/8\/2013.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 46: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf D \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf GTGT 50 tri\u1ec7u \u0111\u1ed3ng, c\u00f3 h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 20\/5\/2014, th\u1eddi gian gia h\u1ea1n t\u1eeb n\u00e0y 21\/5\/2014 \u0111\u1ebfn ng\u00e0y 20\/11\/2014. Ng\u00e0y 21\/11\/2014, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p 50 tri\u1ec7u v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 01 ng\u00e0y (ng\u00e0y 21\/11\/2014).<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 47: C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf E. Ng\u00e0y 15\/4\/2014, c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 14\/5\/2014. Ng\u00e0y 30\/5\/2014, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p 500 tri\u1ec7u \u0111\u1ed3ng v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p l\u00e0 16 ng\u00e0y, \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 15\/5\/2014 \u0111\u1ebfn ng\u00e0y 30\/5\/2014.<\/span><\/p>\n<p><span lang=\"AMH\">d) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u1ec3 thu h\u1ed3i n\u1ee3 thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf; th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ghi trong th\u00f4ng b\u00e1o ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ebfn ng\u00e0y c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n k\u00ea bi\u00ean t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n b\u00e1n \u0111\u1ea5u gi\u00e1 cho ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ea9m quy\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n kh\u00f4ng n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o NSNN th\u00ec c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ea9m quy\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n \u0111\u1ebfn ng\u00e0y n\u1ed9p thu\u1ebf v\u00e0o NSNN.<\/span><\/p>\n<p><span lang=\"AMH\">Kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p trong th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c \u0111\u1ea5u gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"AMH\">3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean ng\u00e0y theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p><span lang=\"AMH\">4. H\u00e0ng th\u00e1ng, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p c\u00f2n n\u1ee3 c\u1ee7a c\u00e1c th\u00e1ng tr\u01b0\u1edbc \u0111\u00f3, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p c\u00f2n ph\u1ea3i n\u1ed9p t\u00ednh \u0111\u1ebfn ng\u00e0y cu\u1ed1i th\u00e1ng n\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u00e3 qu\u00e1 30 ng\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t v\u1ec1 ti\u1ec1n thu\u1ebf n\u1ee3, c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 35. Mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 th\u1ea9m quy\u1ec1n mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 34 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p trong tr\u01b0\u1eddng h\u1ee3p g\u1eb7p thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, d\u1ecbch b\u1ec7nh, b\u1ec7nh hi\u1ec3m ngh\u00e8o ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c.<\/span><\/p>\n<p><span lang=\"AMH\">Danh m\u1ee5c v\u1ec1 b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c.<\/span><\/p>\n<p><span lang=\"AMH\">2. M\u1ee9c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1: gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb thi\u1ec7t h\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n b\u1ecb b\u1ec7nh hi\u1ec3m ngh\u00e8o.<\/span><\/p>\n<p><span lang=\"AMH\">3. <\/span><span lang=\"VI\">H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n <\/span><span lang=\"AMH\">ti\u1ec1n<\/span> <span lang=\"AMH\">ch\u1eadm n\u1ed9p<\/span><span lang=\"VI\"> bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">a) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, trong \u0111\u00f3 c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau: t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; c\u0103n c\u1ee9 \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p; s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ec1 ngh\u1ecb mi\u1ec5n;<\/span><\/p>\n<p><span lang=\"VI\">b) T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p ph\u1ea3i b\u1ed5 sung c\u00e1c t\u00e0i li\u1ec7u sau:<\/span><\/p>\n<p><span lang=\"VI\">b.1) Tr\u01b0\u1eddng h\u1ee3p do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, d\u1ecbch b\u1ec7nh, ph\u1ea3i c\u00f3:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb v\u1eadt ch\u1ea5t thi\u1ec7t h\u1ea1i do 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 b\u1ecb thi\u1ec7t h\u1ea1i l\u1eadp;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 V\u0103n b\u1ea3n x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thi\u1ec7t h\u1ea1i t\u1ea1i n\u01a1i x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd v\u00e0 th\u1eddi gian x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd c\u1ee7a m\u1ed9t trong c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c sau: c\u00f4ng an c\u1ea5p x\u00e3, ph\u01b0\u1eddng ho\u1eb7c UBND c\u1ea5p x\u00e3, ph\u01b0\u1eddng, Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p, Khu ch\u1ebf xu\u1ea5t, Khu kinh t\u1ebf n\u01a1i x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd ho\u1eb7c t\u1ed5 ch\u1ee9c c\u1ee9u h\u1ed9, c\u1ee9u n\u1ea1n;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3);<\/span><\/p>\n<p><span lang=\"VI\">\u2013 H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"VI\">b.2) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n b\u1ecb b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u00ec ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn \u0111\u00e3 kh\u00e1m ch\u1eefa b\u1ec7nh tr\u00ean s\u1ed5 y b\u1ea1 c\u1ee7a c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh; h\u1ed3 s\u01a1 thanh to\u00e1n chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"VI\">b.3) Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh nguy\u00ean nh\u00e2n g\u00e2y ra l\u00e0 do kh\u00e1ch quan, b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng h\u1ebft c\u00e1c bi\u1ec7n ph\u00e1p nh\u01b0ng kh\u00f4ng ng\u0103n ch\u1eb7n \u0111\u01b0\u1ee3c thi\u1ec7t h\u1ea1i ho\u1eb7c l\u00e0m cho k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh l\u1ed7.<\/span><\/p>\n<p><span lang=\"VI\">4. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o ti\u1ec1n ch\u1eadm n\u1ed9p c\u00f3 quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1eabu s\u1ed1 01\/MTCN (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) \u0111\u1ed1i v\u1edbi th\u00f4ng b\u00e1o m\u00e0 m\u00ecnh \u0111\u00e3 ban h\u00e0nh.<\/span><\/p>\n<p><span lang=\"VI\">Quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau: ng\u00e0y, th\u00e1ng, n\u0103m ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh; t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p; s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c mi\u1ec5n; ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u c\u1ee7a ng\u01b0\u1eddi, c\u01a1 quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">Quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed C\u1ee5c Thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ba (03) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><b><span lang=\"AMH\">Ch\u01b0\u01a1ng IV<\/span><\/b><\/p>\n<p align=\"center\"><b><span lang=\"AMH\">U\u1ef6 NHI\u1ec6M THU THU\u1ebe<\/span><\/b><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 36. Th\u1ea9m quy\u1ec1n v\u00e0 ph\u1ea1m vi \u1ee7y nhi\u1ec7m thu thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. C\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n thu m\u1ed9t s\u1ed1 kho\u1ea3n thu\u1ebf thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, n\u1ebfu c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c thu th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"AMH\">2. 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 \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c ho\u1eb7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u1ee7y nhi\u1ec7m thu thu\u1ebf \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><\/p>\n<p><span lang=\"AMH\">3. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n \u1ee7y nhi\u1ec7m thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n do T\u1ed5ng c\u1ee5c Tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh. Tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu, b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu l\u00e0 t\u1ed5 ch\u1ee9c ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan thu\u1ebf danh s\u00e1ch v\u00e0 s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean \u1ee7y nhi\u1ec7m thu. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n c\u1ee7a nh\u00e2n vi\u00ean \u1ee7y nhi\u1ec7m thu t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<p><span lang=\"AMH\">4. H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu s\u1ed1 01\/UNTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 c\u00e1c n\u1ed9i dung<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ecba b\u00e0n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 N\u1ed9i dung c\u00f4ng vi\u1ec7c \u1ee7y nhi\u1ec7m thu: Ph\u00e1t t\u1edd khai thu\u1ebf, \u0111\u00f4n \u0111\u1ed1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p t\u1edd khai thu\u1ebf; thu t\u1edd khai thu\u1ebf t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf; ph\u00e1t th\u00f4ng b\u00e1o thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; thu ti\u1ec1n thu\u1ebf v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00e3 thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh m\u1edbi ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng; ch\u1ebf \u0111\u1ed9 thanh to\u00e1n bi\u00ean lai, \u1ea5n ch\u1ec9 thu thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m thu; Kinh ph\u00ed \u1ee7y nhi\u1ec7m thu.<\/span><\/p>\n<p><span lang=\"AMH\">Khi h\u1ebft th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m thu ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu khi m\u1ed9t trong hai b\u00ean vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd th\u00ec hai b\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu v\u00e0 l\u1eadp bi\u00ean b\u1ea3n thanh l\u00fd theo m\u1eabu s\u1ed1 02\/UNTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p b\u1ed5 sung th\u00eam n\u1ed9i dung c\u00f4ng vi\u1ec7c ho\u1eb7c gia h\u1ea1n h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i l\u00e0m ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 37. Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu<\/span><\/b><\/p>\n<p><span lang=\"AMH\">B\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed1 tr\u00ed nh\u00e2n vi\u00ean \u0111\u1ee7 ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3<b><i> <\/i><\/b>th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu \u0111\u00e3 k\u00fd. B\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1ea1i cho b\u1ea5t c\u1ee9 b\u00ean th\u1ee9 ba n\u00e0o vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu \u0111\u00e3 k\u00fd v\u1edbi\u00a0c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">1. H\u01b0\u1edbng d\u1eabn, \u0111\u00f4n \u0111\u1ed1c v\u00e0 thu n\u1ed9p t\u1edd khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">B\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu c\u00f3 tr\u00e1ch nhi\u1ec7m nh\u1eadn t\u1edd khai thu\u1ebf t\u1eeb c\u01a1 quan thu\u1ebf, cung c\u1ea5p m\u1eabu t\u1edd khai thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai thu\u1ebf; \u0111\u00f4n \u0111\u1ed1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf v\u00e0 thu t\u1edd khai thu\u1ebf t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">2. G\u1eedi th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf v\u00e0 \u0111\u00f4n \u0111\u1ed1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">B\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu nh\u1eadn th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf t\u1eeb c\u01a1 quan thu\u1ebf ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0tr\u01b0\u1edbc ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ghi tr\u00ean th\u00f4ng b\u00e1o thu\u1ebf \u00edt nh\u1ea5t l\u00e0 05 (n\u0103m) ng\u00e0y v\u00e0 \u0111\u00f4n \u0111\u1ed1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh<b><i>.<\/i><\/b><\/span><\/p>\n<p><span lang=\"AMH\">3. T\u1ed5 ch\u1ee9c thu n\u1ed9p thu\u1ebf v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">B\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu ph\u1ea3i c\u1ea5p bi\u00ean lai, ch\u1ee9ng t\u1eeb thu thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi thu thu\u1ebf, v\u00e0 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">4. N\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00e3 thu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n<p><span lang=\"AMH\">B\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi ti\u1ec1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c \u0111\u00e3 thu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc. S\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 ghi thu tr\u00ean c\u00e1c bi\u00ean lai thu thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Khi n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o<b><i> <\/i><\/b>Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thu v\u00e0 l\u1eadp gi\u1ea5y n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n m\u1eb7t; Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n ch\u1ee9ng t\u1eeb cho c\u01a1 quan thu\u1ebf v\u1ec1 s\u1ed1 ti\u1ec1n \u1ee7y nhi\u1ec7m thu \u0111\u00e3 n\u1ed9p \u0111\u1ec3 theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><span lang=\"AMH\">C\u01a1 quan thu\u1ebf k\u00fd h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu quy \u0111\u1ecbnh th\u1eddi gian v\u00e0 m\u1ee9c ti\u1ec1n thu\u1ebf \u0111\u00e3 thu m\u00e0 b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 thu v\u00e0 \u0111\u1ecba b\u00e0n thu thu\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Th\u1eddi gian b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n v\u00e0o Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 n\u0103m ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y thu ti\u1ec1n \u0111\u1ed1i v\u1edbi \u0111\u1ecba b\u00e0n thu thu\u1ebf l\u00e0 c\u00e1c x\u00e3 v\u00f9ng s\u00e2u, v\u00f9ng xa, \u0111i l\u1ea1i kh\u00f3 kh\u0103n; kh\u00f4ng qu\u00e1 ba ng\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ecba b\u00e0n kh\u00e1c; tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 thu v\u01b0\u1ee3t qu\u00e1 m\u01b0\u1eddi tri\u1ec7u \u0111\u1ed3ng th\u00ec ph\u1ea3i n\u1ed9p ngay v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p do l\u00fd do kh\u00e1ch quan \u1edf v\u00f9ng \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, v\u00f9ng kh\u00f3 kh\u0103n th\u00ec C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf xem x\u00e9t quy\u1ebft \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u00e3 thu v\u01b0\u1ee3t qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/span><\/p>\n<p><span lang=\"AMH\">5. Quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf thu \u0111\u01b0\u1ee3c v\u00e0 bi\u00ean lai thu thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) Quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf thu \u0111\u01b0\u1ee3c<\/span><\/p>\n<p><span lang=\"AMH\">Ch\u1eadm nh\u1ea5t ng\u00e0y 5 c\u1ee7a th\u00e1ng sau, b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o s\u1ed1 \u0111\u00e3 thu, \u0111\u00e3 n\u1ed9p c\u1ee7a th\u00e1ng tr\u01b0\u1edbc g\u1eedi c\u01a1 quan thu\u1ebf theo m\u1eabu s\u1ed1 03\/UNTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. B\u00e1o c\u00e1o thu n\u1ed9p ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c s\u1ed1 ph\u1ea3i thu, s\u1ed1 \u0111\u00e3 thu, s\u1ed1 c\u00f2n t\u1ed3n \u0111\u1ecdng, nguy\u00ean nh\u00e2n t\u1ed3n \u0111\u1ecdng v\u00e0 ki\u1ebfn ngh\u1ecb<b><i> <\/i><\/b>c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u00f4n \u0111\u1ed1c thu n\u1ed9p ti\u1ebfp. Chi c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o thu n\u1ed9p c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf ph\u1ea3i ki\u1ec3m tra c\u1ee5 th\u1ec3 t\u1eebng bi\u00ean lai \u0111\u00e3 thu, s\u1ed1 thu\u1ebf \u0111\u00e3 thu, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 th\u1ef1c n\u1ed9p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c, n\u1ebfu c\u00f3 s\u1ed1 ch\u00eanh l\u1ec7ch ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n \u0111\u1ec3 qui\u00a0tr\u00e1ch nhi\u1ec7m c\u1ee5 th\u1ec3.<\/span><\/p>\n<p><span lang=\"AMH\">b) Quy\u1ebft to\u00e1n bi\u00ean lai thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">M\u1ed7i th\u00e1ng m\u1ed9t l\u1ea7n, ch\u1eadm nh\u1ea5t ng\u00e0y 5 c\u1ee7a th\u00e1ng sau, b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf ph\u1ea3i l\u1eadp b\u1ea3ng thanh to\u00e1n c\u00e1c lo\u1ea1i bi\u00ean lai thu\u1ebf \u0111\u00e3 s\u1eed d\u1ee5ng, s\u1ed1 c\u00f2n t\u1ed3n theo t\u1eebng lo\u1ea1i bi\u00ean lai v\u1edbi c\u01a1 quan thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">Sau 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch, b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 s\u1ed1 bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 chuy\u1ec3n t\u1ed3n c\u00e1c lo\u1ea1i bi\u00ean lai sang n\u0103m sau theo m\u1eabu s\u1ed1 04\/UNTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.\u00a0Tr\u01b0\u1eddng h\u1ee3p k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n\u00a0th\u00ec th\u1ef1c hi\u1ec7n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 thu h\u1ed3i c\u00e1c lo\u1ea1i bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">M\u1ecdi h\u00e0nh vi ch\u1eadm thanh to\u00e1n bi\u00ean lai, ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00e3 thu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1u coi l\u00e0 h\u00e0nh vi x\u00e2m ti\u00eau ti\u1ec1n thu\u1ebf; thu thu\u1ebf kh\u00f4ng vi\u1ebft bi\u00ean lai, ho\u1eb7c vi\u1ebft kh\u00f4ng \u0111\u00fang ch\u1ee7ng lo\u1ea1i bi\u00ean lai thu\u1ebf ph\u00f9 h\u1ee3p, b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span lang=\"AMH\">6. Theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi ho\u1eb7c thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh h\u00e0ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n \u1ee7y nhi\u1ec7m thu.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 38. Tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/b><\/p>\n<p><span lang=\"AMH\">C\u01a1 quan thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch v\u00e0 qu\u1ea3n l\u00fd c\u00e1c lo\u1ea1i thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n.<\/span><\/p>\n<p><span lang=\"AMH\">1. Th\u00f4ng b\u00e1o c\u00f4ng khai v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thu\u1ebf th\u00f4ng qua \u1ee7y nhi\u1ec7m thu; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu; th\u1eddi h\u1ea1n v\u00e0 lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p><span lang=\"AMH\">2. Ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf giao cho b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf c\u00f9ng v\u1edbi s\u1ed5 b\u1ed9 thu\u1ebf \u0111\u00e3 duy\u1ec7t. Th\u1eddi gian giao th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf cho b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n g\u1eedi th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 n\u00e0y t\u1ed1i thi\u1ec3u l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">3. C\u1ea5p ph\u00e1t \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi bi\u00ean lai thu thu\u1ebf cho b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng bi\u00ean lai \u0111\u00fang quy \u0111\u1ecbnh. B\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf khi xin c\u1ea5p bi\u00ean lai thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb v\u00e0 gi\u1ea5y gi\u1edbi thi\u1ec7u giao cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n \u0111i nh\u1eadn bi\u00ean lai.<\/span><\/p>\n<p><span lang=\"AMH\">4. Chi tr\u1ea3\u00a0kinh ph\u00ed \u1ee7y nhi\u1ec7m thu theo h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu \u0111\u00e3 k\u00fd.<\/span><\/p>\n<p><span lang=\"AMH\">5. Ki\u1ec3m tra t\u00ecnh h\u00ecnh thu n\u1ed9p ti\u1ec1n thu\u1ebf c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">C\u0103n c\u1ee9 v\u00e0o bi\u00ean lai thu\u1ebf do b\u00ean \u1ee7y nhi\u1ec7m thu \u0111\u00e3 thu thu\u1ebf v\u00e0 thanh to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u0103n c\u1ee9 gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch \u0111\u00e3 ph\u00e1t h\u00e0nh, x\u00e1c nh\u1eadn \u0111\u00e3 n\u1ed9p ti\u1ec1n c\u1ee7a Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 n\u1ee3 thu\u1ebf \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd th\u00edch h\u1ee3p.<\/span><\/p>\n<p><span lang=\"AMH\">C\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ch\u1eadm thu\u1ebf v\u00e0 chuy\u1ec3n cho b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf \u0111\u1ec3 b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu chuy\u1ec3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. B\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f4n \u0111\u1ed1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 39. Kinh ph\u00ed \u1ee7y nhi\u1ec7m thu<\/span><\/b><\/p>\n<p><span lang=\"AMH\">Kinh ph\u00ed \u1ee7y nhi\u1ec7m thu tr\u00edch t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan thu\u1ebf. T\u1ed5ng c\u1ee5c Tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh m\u1ee9c kinh ph\u00ed tr\u1ea3 cho b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 theo t\u1eebng \u0111\u1ecba b\u00e0n, t\u1eebng lo\u1ea1i thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Vi\u1ec7c chi tr\u1ea3 kinh ph\u00ed \u1ee7y nhi\u1ec7m thu ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u00fang \u0111\u1ecba b\u00e0n v\u00e0 thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n th\u00f4ng qua t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu t\u1ea1i Ng\u00e2n h\u00e0ng, Kho B\u1ea1c; kh\u00f4ng th\u1ef1c hi\u1ec7n thanh to\u00e1n kinh ph\u00ed \u1ee7y nhi\u1ec7m thu b\u1eb1ng ti\u1ec1n m\u1eb7t. C\u01a1 quan thu\u1ebf ph\u1ea3i tr\u1ea3 to\u00e0n b\u1ed9 kinh ph\u00ed cho b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu tr\u00ean c\u01a1 s\u1edf s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 th\u1ef1c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><b><span lang=\"AMH\">Ch\u01b0\u01a1ng V<\/span><\/b><\/p>\n<p align=\"center\"><b><span lang=\"AMH\">TR\u00c1CH NHI\u1ec6M HO\u00c0N TH\u00c0NH NGH\u0128A V\u1ee4 N\u1ed8P THU\u1ebe<\/span><\/b><\/p>\n<p><b><span lang=\"AMH\">\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><\/b><\/p>\n<p><span lang=\"AMH\">1. 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><\/p>\n<p><span lang=\"AMH\">2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u01b0\u1edbng d\u1eabn 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><\/p>\n<p><span lang=\"AMH\">3. 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><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 41. Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 54 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 kho\u1ea3n 16 \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 v\u00e0 c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p, ph\u00e1p lu\u1eadt v\u1ec1 h\u1ee3p t\u00e1c x\u00e3 v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e1 s\u1ea3n.<\/span><\/p>\n<p><span lang=\"AMH\">Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c t\u1ed5 ch\u1ee9c thanh l\u00fd doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3.<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed9i \u0111\u1ed3ng gi\u1ea3i th\u1ec3 h\u1ee3p t\u00e1c x\u00e3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3.<\/span><\/p>\n<p><span lang=\"AMH\">T\u1ed5 qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1 s\u1ea3n.<\/span><\/p>\n<p><span lang=\"AMH\">2. Tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"AMH\">a) Doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng theo th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n doanh nghi\u1ec7p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n, tr\u01b0\u1edfng ban qu\u1ea3n tr\u1ecb c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p ph\u1ea7n thu\u1ebf n\u1ee3 c\u00f2n l\u1ea1i.<\/span><\/p>\n<p><span lang=\"AMH\">b) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec ph\u1ea7n thu\u1ebf n\u1ee3 c\u00f2n l\u1ea1i do ch\u1ee7 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p.<\/span><\/p>\n<p><span lang=\"AMH\">c) T\u1ed5 h\u1ee3p t\u00e1c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec ph\u1ea7n n\u1ee3 thu\u1ebf c\u00f2n l\u1ea1i do t\u1ed5 tr\u01b0\u1edfng t\u1ed5 h\u1ee3p t\u00e1c ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p.<\/span><\/p>\n<p><span lang=\"AMH\">d) Nh\u1eefng ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n n\u00e0y c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u nh\u1eefng ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi kh\u00e1c ph\u1ea3i th\u1ef1c hi\u1ec7n ph\u1ea7n ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi c\u1ee7a h\u1ecd \u0111\u1ed1i v\u1edbi m\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 42. Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p<\/span><\/b><\/p>\n<p align=\"left\"><span lang=\"AMH\">1. Doanh nghi\u1ec7p b\u1ecb chia c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chia doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb chia ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec c\u00e1c doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb doanh nghi\u1ec7p b\u1ecb chia c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">2. Doanh nghi\u1ec7p b\u1ecb t\u00e1ch, b\u1ecb h\u1ee3p nh\u1ea5t, b\u1ecb s\u00e1p nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p; n\u1ebfu ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec doanh nghi\u1ec7p b\u1ecb t\u00e1ch v\u00e0 c\u00e1c doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb doanh nghi\u1ec7p b\u1ecb t\u00e1ch, doanh nghi\u1ec7p h\u1ee3p nh\u1ea5t, doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">3. Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i; tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">4. Vi\u1ec7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p kh\u00f4ng l\u00e0m thay \u0111\u1ed5i th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p b\u1ecb t\u1ed5 ch\u1ee9c l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c l\u1ea1i ho\u1eb7c c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi kh\u00f4ng n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u00e3 quy \u0111\u1ecbnh th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"AMH\">5. C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u m\u1ed9t trong c\u00e1c doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi ph\u1ea3i ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u nh\u1eefng doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n ph\u1ea7n ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi c\u1ee7a h\u1ecd \u0111\u1ed1i v\u1edbi m\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 43. Vi\u1ec7c k\u1ebf th\u1eeba ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi \u0111\u00e3 ch\u1ebft, ng\u01b0\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1, ho\u1eb7c ng\u01b0\u1eddi m\u1ea5t t\u00edch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt coi l\u00e0 \u0111\u00e3 ch\u1ebft do nh\u1eefng ng\u01b0\u1eddi h\u01b0\u1edfng th\u1eeba k\u1ebf th\u1ef1c hi\u1ec7n trong ph\u1ea1m vi di s\u1ea3n do ng\u01b0\u1eddi ch\u1ebft \u0111\u1ec3 l\u1ea1i.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p di s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c chia th\u00ec vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf do ng\u01b0\u1eddi ch\u1ebft \u0111\u1ec3 l\u1ea1i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi qu\u1ea3n l\u00fd di s\u1ea3n th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p><span lang=\"AMH\">Trong tr\u01b0\u1eddng h\u1ee3p di s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c chia th\u00ec vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf do ng\u01b0\u1eddi ch\u1ebft \u0111\u1ec3 l\u1ea1i \u0111\u01b0\u1ee3c nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng \u1ee9ng nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ph\u1ea7n t\u00e0i s\u1ea3n m\u00e0 m\u00ecnh \u0111\u01b0\u1ee3c nh\u1eadn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/span><\/p>\n<p><span lang=\"AMH\">Trong tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan, t\u1ed5 ch\u1ee9c h\u01b0\u1edfng di s\u1ea3n theo di ch\u00fac th\u00ec c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf do ng\u01b0\u1eddi ch\u1ebft \u0111\u1ec3 l\u1ea1i nh\u01b0 ng\u01b0\u1eddi th\u1eeba k\u1ebf l\u00e0 c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"AMH\">Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ng\u01b0\u1eddi th\u1eeba k\u1ebf theo di ch\u00fac, theo ph\u00e1p lu\u1eadt ho\u1eb7c c\u00f3 nh\u01b0ng t\u1eeb ch\u1ed1i nh\u1eadn di s\u1ea3n th\u00ec vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ch\u1ebft \u0111\u1ec3 l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1.<\/span><\/p>\n<p><span lang=\"AMH\">2. Vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u1ecb tuy\u00ean b\u1ed1 m\u1ea5t t\u00edch, ng\u01b0\u1eddi b\u1ecb tuy\u00ean b\u1ed1 m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 do ng\u01b0\u1eddi \u0111\u01b0\u1ee3c T\u00f2a \u00e1n giao qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi b\u1ecb tuy\u00ean b\u1ed1 m\u1ea5t t\u00edch, ng\u01b0\u1eddi b\u1ecb tuy\u00ean b\u1ed1 m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n trong ph\u1ea1m vi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><span lang=\"AMH\">3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n h\u1ee7y b\u1ecf quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 m\u1ed9t ng\u01b0\u1eddi l\u00e0 \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 xo\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 65 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 kho\u1ea3n 20 \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 \u0111\u01b0\u1ee3c ph\u1ee5c h\u1ed3i l\u1ea1i, nh\u01b0ng kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p cho th\u1eddi gian b\u1ecb coi l\u00e0 \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 44. X\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c nh\u1eadn vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf <\/span><span lang=\"AMH\">(tr\u1eeb c\u00e1c lo\u1ea1i thu\u1ebf \u1edf kh\u00e2u xu\u1ea5t nh\u1eadp kh\u1ea9u)<\/span><span lang=\"AMH\">; ho\u1eb7c \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c nh\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n ph\u1ea3i n\u1ed9p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n th\u00ec \u0111\u1ec1 ngh\u1ecb v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n x\u00e1c nh\u1eadn vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">2. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u00eau r\u00f5 c\u00e1c n\u1ed9i dung:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 S\u1ed1 thu\u1ebf ph\u00e1t sinh c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai trong h\u1ed3 s\u01a1 thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf kho\u00e1n, s\u1ed1 thu\u1ebf \u1ea5n \u0111\u1ecbnh theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 S\u1ed1 ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh do vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 S\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 S\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">3. 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 \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh v\u0103n b\u1ea3n x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu l\u1ea1i c\u00e1c th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft l\u00fd do ch\u01b0a x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">4. Th\u1ee7 t\u1ee5c kh\u1ea5u tr\u1eeb thu\u1ebf n\u01b0\u1edbc ngo\u00e0i v\u00e0o thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam<\/span><\/p>\n<p><span lang=\"AMH\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i N\u01b0\u1edbc k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p l\u00e0 \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt n\u01b0\u1edbc ngo\u00e0i v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh th\u00ec s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p (ho\u1eb7c \u0111\u01b0\u1ee3c coi nh\u01b0 \u0111\u00e3 n\u1ed9p) t\u1ea1i N\u01b0\u1edbc k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam. Th\u1ee7 t\u1ee5c kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p (ho\u1eb7c \u0111\u01b0\u1ee3c coi nh\u01b0 \u0111\u00e3 n\u1ed9p) t\u1ea1i n\u01b0\u1edbc ngo\u00e0i v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ebfn C\u01a1 quan thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">a.1) Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf n\u01b0\u1edbc ngo\u00e0i v\u00e0o thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo Hi\u1ec7p \u0111\u1ecbnh theo m\u1eabu s\u1ed1 02\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, trong \u0111\u00f3 cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf n\u00e0y \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">a.2) C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c tu\u1ef3 theo h\u00ecnh th\u1ee9c \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb. C\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp<\/span><\/p>\n<p><span lang=\"AMH\">+ B\u1ea3n ch\u1ee5p T\u1edd khai thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">+ B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">+ B\u1ea3n g\u1ed1c x\u00e1c nh\u1eadn c\u1ee7a C\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf kho\u00e1n<\/span><\/p>\n<p><span lang=\"AMH\">+ B\u1ea3n ch\u1ee5p T\u1edd khai thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">+ B\u1ea3n ch\u1ee5p \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1p l\u00fd x\u00e1c nh\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">+ Th\u01b0 x\u00e1c nh\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc ngo\u00e0i v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 mi\u1ec5n, gi\u1ea3m v\u00e0 x\u00e1c nh\u1eadn vi\u1ec7c \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf kho\u00e1n l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi Hi\u1ec7p \u0111\u1ecbnh v\u00e0 lu\u1eadt ph\u00e1p c\u1ee7a N\u01b0\u1edbc k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh c\u00f3 li\u00ean quan.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb gi\u00e1n ti\u1ebfp<\/span><\/p>\n<p><span lang=\"AMH\">+ C\u00e1c t\u00e0i li\u1ec7u ph\u00e1p l\u00fd ch\u1ee9ng minh quan h\u1ec7 v\u00e0 t\u1ec9 l\u1ec7 g\u00f3p v\u1ed1n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb;<\/span><\/p>\n<p><span lang=\"AMH\">+ B\u1ea3n ch\u1ee5p T\u1edd khai thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u00f4ng ty chia l\u00e3i c\u1ed5 ph\u1ea7n m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia g\u00f3p v\u1ed1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ;<\/span><\/p>\n<p><span lang=\"AMH\">+ B\u1ea3n ch\u1ee5p T\u1edd khai thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n \u0111\u1ed1i v\u1edbi l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c chia c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">+ X\u00e1c nh\u1eadn c\u1ee7a C\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c chia v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00f4ng ty \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc khi chia l\u00e3i c\u1ed5 ph\u1ea7n.<\/span><\/p>\n<p><span lang=\"AMH\">a.3) Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">b) C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 h\u1ed3 s\u01a1 xem x\u00e9t v\u00e0 gi\u1ea3i quy\u1ebft kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c kh\u00f4ng bao g\u1ed3m th\u1eddi gian b\u1ed5 sung v\u00e0 gi\u1ea3i tr\u00ecnh h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span lang=\"AMH\">5. Th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a N\u01b0\u1edbc k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam mu\u1ed1n x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"AMH\">a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111\u1ebfn C\u1ee5c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn. H\u1ed3 s\u01a1 bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">a.1) Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo Hi\u1ec7p \u0111\u1ecbnh m\u1eabu s\u1ed1 03\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, trong \u0111\u00f3 cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean quan \u0111\u1ebfn thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf ph\u00e1t sinh t\u1eeb giao d\u1ecbch \u0111\u00f3 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">a.2) B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa do C\u01a1 quan thu\u1ebf c\u1ea5p (ghi r\u00f5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa trong k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o) \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1.<\/span><\/p>\n<p><span lang=\"AMH\">a.3) Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb m\u1eabu s\u1ed1 03\/HTQT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">Trong th\u1eddi h\u1ea1n 07 (b\u1ea3y) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, C\u1ee5c Thu\u1ebf n\u01a1i \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u200e\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo m\u1eabu s\u1ed1 04\/HTQT ho\u1eb7c m\u1eabu s\u1ed1 05\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. M\u1eabu s\u1ed1 04\/HTQT \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c nh\u1eadn \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; M\u1eabu s\u1ed1 05\/HTQT \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c nh\u1eadn \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp ti\u1ec1n l\u00e3i c\u1ed5 ph\u1ea7n, l\u00e3i ti\u1ec1n cho vay, ti\u1ec1n b\u1ea3n quy\u1ec1n ho\u1eb7c ph\u00ed d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt. Th\u1eddi h\u1ea1n 07 (b\u1ea3y) ng\u00e0y l\u00e0m vi\u1ec7c kh\u00f4ng bao g\u1ed3m th\u1eddi gian b\u1ed5 sung v\u00e0 gi\u1ea3i tr\u00ecnh h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span lang=\"AMH\">b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng ph\u1ea3i n\u1ed9p do \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c coi nh\u01b0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ec3 kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf kho\u00e1n t\u1ea1i n\u01b0\u1edbc n\u01a1i c\u01b0 tr\u00fa g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111\u1ebfn C\u1ee5c Thu\u1ebf \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn. H\u1ed3 s\u01a1 bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">b.1) Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo Hi\u1ec7p \u0111\u1ecbnh theo m\u1eabu s\u1ed1 03\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y trong \u0111\u00f3 cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean quan \u0111\u1ebfn thu nh\u1eadp ch\u1ecbu thu\u1ebf, s\u1ed1 thu\u1ebf ph\u00e1t sinh v\u00e0 c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch \u0111\u00f3 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">b.2) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do c\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ea5p (ghi r\u00f5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa trong k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o) \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 ;<\/span><\/p>\n<p><span lang=\"AMH\">b.3) Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb m\u1eabu s\u1ed1 03\/HTQT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">Trong th\u1eddi h\u1ea1n 07 (b\u1ea3y) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng ph\u1ea3i n\u1ed9p do \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf d\u00e0nh cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec1 ngh\u1ecb. Th\u1eddi h\u1ea1n 07 (b\u1ea3y) ng\u00e0y l\u00e0m vi\u1ec7c kh\u00f4ng bao g\u1ed3m th\u1eddi gian b\u1ed5 sung v\u00e0 gi\u1ea3i tr\u00ecnh h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span lang=\"AMH\">6. Th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam<\/span><\/p>\n<p><span lang=\"AMH\">a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n y\u00eau c\u1ea7u x\u00e1c nh\u1eadn l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa thu\u1ebf c\u1ee7a Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">a.1) \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ed9p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam theo m\u1eabu s\u1ed1 06\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 Gi\u1ea5y \u1ee7y quy\u1ec1n (trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh) \u0111\u1ebfn C\u1ee5c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">a.2) \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng khai, n\u1ed9p thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft a.1 kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 X\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd ho\u1eb7c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 n\u01a1i th\u01b0\u1eddng tr\u00fa ho\u1eb7c n\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ho\u1eb7c gi\u1ea5y \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c (v\u00ed d\u1ee5 nh\u01b0 h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c n\u00f4ng nghi\u1ec7p);<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 X\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 x\u00e1c nh\u1eadn n\u00e0y, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p \u0111\u01a1n t\u1ef1 khai trong \u0111\u01a1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">b) Trong v\u00f2ng 07 (b\u1ea3y) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u01a1n, C\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn \u0111\u1ecbnh ngh\u0129a \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa \u0111\u1ec3 x\u00e9t v\u00e0 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa m\u1eabu s\u1ed1 07\/HTQT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec1 ngh\u1ecb. Th\u1eddi h\u1ea1n 07 (b\u1ea3y) ng\u00e0y l\u00e0m vi\u1ec7c kh\u00f4ng bao g\u1ed3m th\u1eddi gian b\u1ed5 sung v\u00e0 gi\u1ea3i tr\u00ecnh h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh t\u1ea1i n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u1ed1i t\u00e1c Hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u1ed1i t\u00e1c Hi\u1ec7p \u0111\u1ecbnh), c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c Hi\u1ec7p \u0111\u1ecbnh y\u00eau c\u1ea7u \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa Vi\u1ec7t Nam cung c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam ph\u00e1t h\u00e0nh theo m\u1eabu c\u1ee7a \u0111\u1ed1i t\u00e1c Hi\u1ec7p \u0111\u1ecbnh \u0111\u00f3: n\u1ebfu m\u1eabu Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa n\u00e0y c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 th\u00f4ng tin t\u01b0\u01a1ng t\u1ef1 nh\u01b0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa m\u1eabu s\u1ed1 07\/HTQT n\u00eau tr\u00ean ho\u1eb7c c\u00f3 th\u00eam c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 th\u00f4ng tin thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf (v\u00ed d\u1ee5: th\u00f4ng tin v\u1ec1 qu\u1ed1c t\u1ecbch, ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng, \u2026) th\u00ec C\u1ee5c Thu\u1ebf x\u00e1c nh\u1eadn v\u00e0o m\u1eabu Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa n\u00e0y.<\/span><\/p>\n<p><b><span lang=\"AMH\">Ch\u01b0\u01a1ng VI<\/span><\/b><\/p>\n<p align=\"center\"><b><span lang=\"AMH\">TH\u1ee6 T\u1ee4C MI\u1ec4N THU\u1ebe, GI\u1ea2M THU\u1ebe; XO\u00c1 N\u1ee2 TI\u1ec0N THU\u1ebe, TI\u1ec0N PH\u1ea0T<\/span><\/b><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 45. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf trong h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 46 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">2. T\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 46. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">C\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp ki\u1ec3m tra h\u1ed3 s\u01a1 ra quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"AMH\">1. Mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n<p><span lang=\"AMH\">a) Nguy\u00ean t\u1eafc mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o vi\u1ec7c x\u00e9t gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n c\u00f3 t\u1ea1m ng\u1eebng, ngh\u1ec9 kinh doanh vi\u1ec7c x\u00e9t gi\u1ea3m thu\u1ebf kho\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u00e1ng ng\u1eebng, ngh\u1ec9 kinh doanh. C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 gi\u1ea3m thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh v\u1ec1 chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ODA t\u1ea1i Vi\u1ec7t Nam; chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 phi ch\u00ednh ph\u1ee7 t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i v\u0103n ph\u00f2ng c\u1ee7a t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7; c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i khu kinh t\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"AMH\">b) H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">b.1) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf theo m\u1eabu s\u1ed1 18\/MGT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p x\u00e3 n\u01a1i x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p x\u00e3 n\u01a1i x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n theo m\u1eabu s\u1ed1 02\/MGTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i l\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c c\u01a1 quan gi\u00e1m \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p thi\u1ec7t h\u1ea1i v\u1ec1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p Bi\u00ean b\u1ea3n gi\u00e1m \u0111\u1ecbnh (ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh) v\u1ec1 m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i c\u1ee7a c\u01a1 quan gi\u00e1m \u0111\u1ecbnh v\u00e0 c\u01a1 quan gi\u00e1m \u0111\u1ecbnh ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p thi\u1ec7t h\u1ea1i v\u1ec1 \u0111\u1ea5t \u0111ai, hoa m\u00e0u th\u00ec c\u01a1 quan t\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ch\u1ee9ng t\u1eeb b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3) ho\u1eb7c th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi g\u00e2y h\u1ecfa ho\u1ea1n (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u00e1c ch\u1ee9ng t\u1eeb chi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c kh\u1eafc ph\u1ee5c thi\u00ean tai, h\u1ecfa ho\u1ea1n.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf).<\/span><\/p>\n<p><span lang=\"AMH\">b.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do b\u1ecb tai n\u1ea1n<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf theo m\u1eabu s\u1ed1 18\/MGT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n ho\u1eb7c bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn tai n\u1ea1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f4ng an ho\u1eb7c x\u00e1c nh\u1eadn m\u1ee9c \u0111\u1ed9 th\u01b0\u01a1ng t\u1eadt c\u1ee7a c\u01a1 quan y t\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y t\u1edd x\u00e1c \u0111\u1ecbnh vi\u1ec7c b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m ho\u1eb7c th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi g\u00e2y tai n\u1ea1n (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u00e1c ch\u1ee9ng t\u1eeb chi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c kh\u1eafc ph\u1ee5c tai n\u1ea1n.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf).<\/span><\/p>\n<p><span lang=\"AMH\">b.3) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf theo m\u1eabu s\u1ed1 18\/MGT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n ho\u1eb7c s\u1ed5 kh\u00e1m b\u1ec7nh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh do c\u01a1 quan y t\u1ebf c\u1ea5p; ho\u1eb7c h\u00f3a \u0111\u01a1n mua thu\u1ed1c ch\u1eefa b\u1ec7nh k\u00e8m theo \u0111\u01a1n thu\u1ed1c c\u1ee7a b\u00e1c s\u1ef9.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf).<\/span><\/p>\n<p><span lang=\"AMH\">c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m thu\u1ebf l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>\n<p><span lang=\"AMH\">2.<b><i> <\/i><\/b>Mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc, 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 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf theo m\u1eabu s\u1ed1 01\/MGTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, trong \u0111\u00f3 n\u00eau r\u00f5 th\u1eddi gian, l\u00fd do b\u1ecb thi\u1ec7t h\u1ea1i, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb thi\u1ec7t h\u1ea1i, s\u1ed1 l\u1ed7 do thi\u00ean tai, \u0111\u1ecbch h\u1ecda, tai n\u1ea1n b\u1ea5t ng\u1edd g\u00e2y ra, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m v\u00e0 danh m\u1ee5c t\u00e0i li\u1ec7u g\u1eedi k\u00e8m;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p x\u00e3 n\u01a1i x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n theo m\u1eabu s\u1ed1 02\/MGTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i l\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c c\u01a1 quan gi\u00e1m \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p thi\u1ec7t h\u1ea1i v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p Bi\u00ean b\u1ea3n gi\u00e1m \u0111\u1ecbnh (ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh) v\u1ec1 m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i c\u1ee7a c\u01a1 quan gi\u00e1m \u0111\u1ecbnh v\u00e0 c\u01a1 quan gi\u00e1m \u0111\u1ecbnh ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p thi\u1ec7t h\u1ea1i v\u1ec1 \u0111\u1ea5t \u0111ai, hoa m\u00e0u (\u0111\u1ec3 mi\u1ec5n, gi\u1ea3m thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p) th\u00ec c\u01a1 quan t\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh (n\u1ebfu l\u00e0 doanh nghi\u1ec7p) k\u00e8m theo gi\u1ea3i tr\u00ecnh ph\u00e2n t\u00edch x\u00e1c \u0111\u1ecbnh s\u1ed1 b\u1ecb thi\u1ec7t h\u1ea1i, s\u1ed1 l\u1ed7 do b\u1ecb thi\u1ec7t h\u1ea1i.<\/span><\/p>\n<p><span lang=\"AMH\">3. Mi\u1ec5n, gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai th\u00e1c t\u00e0i nguy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean<\/span><\/p>\n<p><span lang=\"AMH\">a) H\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m thu\u1ebf g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m thu\u1ebf theo m\u1eabu s\u1ed1 01\/MGTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean do g\u1eb7p thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd) c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p x\u00e3 n\u01a1i x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n theo m\u1eabu s\u1ed1 02\/MGTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i l\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c c\u01a1 quan gi\u00e1m \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p thi\u1ec7t h\u1ea1i v\u1ec1 h\u00e0ng h\u00f3a: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p Bi\u00ean b\u1ea3n gi\u00e1m \u0111\u1ecbnh (ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh) v\u1ec1 m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i c\u1ee7a c\u01a1 quan gi\u00e1m \u0111\u1ecbnh v\u00e0 c\u01a1 quan gi\u00e1m \u0111\u1ecbnh ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p thi\u1ec7t h\u1ea1i v\u1ec1 s\u1eed d\u1ee5ng n\u01b0\u1edbc thi\u00ean nhi\u00ean th\u00ec c\u01a1 quan t\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c mi\u1ec5n, gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean k\u00e8m theo.<\/span><\/p>\n<p><span lang=\"AMH\">b) M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean h\u00e0ng th\u00e1ng v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean n\u0103m: t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c h\u1ea3i s\u1ea3n t\u1ef1 nhi\u00ean thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean; n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p; n\u01b0\u1edbc thi\u00ean nhi\u00ean do h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n khai th\u00e1c ph\u1ee5c v\u1ee5 sinh ho\u1ea1t.<\/span><\/p>\n<p><span lang=\"AMH\">c) Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">\u2013 Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t ph\u1ee5c v\u1ee5 sinh ho\u1ea1t: H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng n\u01b0\u1edbc thi\u00ean nhi\u00ean t\u1ef1 s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n ph\u1ee5c v\u1ee5 sinh ho\u1ea1t ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf, k\u00e8m theo b\u1ea3n gi\u1ea3i tr\u00ecnh v\u1ec1 thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n ph\u1ee5c v\u1ee5 cho sinh ho\u1ea1t gia \u0111\u00ecnh, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3. Khi b\u1eaft \u0111\u1ea7u \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng h\u1ed9 gia \u0111\u00ecnh ph\u1ea3i khai b\u00e1o l\u1ea7n \u0111\u1ea7u v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 h\u01b0\u1edfng mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ea5t khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u1ea1i ch\u1ed7 tr\u00ean di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c giao, \u0111\u01b0\u1ee3c thu\u00ea:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai th\u00e1c \u0111\u1ea5t (k\u1ec3 c\u1ea3 \u0111\u01a1n v\u1ecb nh\u1eadn th\u1ea7u th\u1ef1c hi\u1ec7n) ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf, k\u00e8m theo b\u1ea3n sao c\u00f3 \u0111\u00f3ng d\u1ea5u ch\u1ee9ng th\u1ef1c quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t v\u1ec1 vi\u1ec7c x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 g\u1eedi b\u1ed9 h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd n\u01a1i khai th\u00e1c \u0111\u1ec3 bi\u1ebft v\u00e0 theo d\u00f5i vi\u1ec7c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">4. Mi\u1ec5n, gi\u1ea3m thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 khai mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo m\u1eabu s\u1ed1 01\/TSD\u0110 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c) c\u1ee5 th\u1ec3 l\u00e0: gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0; V\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng c\u00f3 m\u1ee5c \u0111\u00edch kinh doanh, d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng k\u00fd t\u00fac x\u00e1 sinh vi\u00ean, x\u00e2y d\u1ef1ng nh\u00e0 cho ng\u01b0\u1eddi c\u00f3 c\u00f4ng, x\u00e2y d\u1ef1ng chung c\u01b0 cao t\u1ea7ng cho c\u00f4ng nh\u00e2n khu c\u00f4ng nghi\u1ec7p; Quy\u1ebft \u0111\u1ecbnh di d\u1eddi v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t theo th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi nh\u00e0 m\u00e1y, x\u00ed nghi\u1ec7p di d\u1eddi theo quy ho\u1ea1ch; \u0110\u1ed1i v\u1edbi h\u1ed9 thu\u1ed9c di\u1ec7n ngh\u00e8o ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 h\u1ed9 ngh\u00e8o theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng- Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i; \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh l\u00e0 \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 ph\u1ea3i c\u00f3 h\u1ed9 kh\u1ea9u (\u1edf n\u01a1i \u0111\u00e3 c\u00f3 h\u1ed9 kh\u1ea9u) ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a \u1ee7y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 (\u1edf n\u01a1i ch\u01b0a c\u00f3 h\u1ed9 kh\u1ea9u); \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 c\u00f4ng v\u1edbi C\u00e1ch m\u1ea1ng ph\u1ea3i c\u00f3 gi\u1ea5y t\u1edd c\u00f3 li\u00ean quan ch\u1ee9ng minh thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a UBND c\u1ea5p t\u1ec9nh ho\u1eb7c c\u1ee7a c\u01a1 quan \u0111\u01b0\u1ee3c UBND c\u1ea5p t\u1ec9nh \u1ee7y quy\u1ec1n, ph\u00e2n c\u1ea5p.<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 khai mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 n\u1ed9p t\u1ea1i c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng ho\u1eb7c \u1ee7y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n trong tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 n\u1ed9p t\u1ea1i x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng.<\/span><\/p>\n<p><span lang=\"AMH\">5. Mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/span><\/p>\n<p><span lang=\"AMH\">a) H\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi chung l\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t), bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, ghi r\u00f5: di\u1ec7n t\u00edch \u0111\u1ea5t thu\u00ea, th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t; l\u00fd do mi\u1ec5n, gi\u1ea3m v\u00e0 th\u1eddi h\u1ea1n mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng x\u00e9t mi\u1ec5n, gi\u1ea3m kh\u00f4ng ph\u1ea3i l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec trong h\u1ed3 s\u01a1 kh\u00f4ng c\u1ea7n c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n; H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t (v\u00e0 H\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n nh\u1eadn giao kho\u00e1n \u0111\u1ea5t gi\u1eefa doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p v\u1edbi h\u1ed9 n\u00f4ng tr\u01b0\u1eddng vi\u00ean, x\u00e3 vi\u00ean \u2013 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 3 M\u1ee5c II, \u0111i\u1ec3m 3 M\u1ee5c III Ph\u1ea7n C Th\u00f4ng t\u01b0 s\u1ed1 120\/2005\/TT-BTC nay \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i \u0111i\u1ec3m 4 M\u1ee5c VII, \u0111i\u1ec3m 3 M\u1ee5c VIII Th\u00f4ng t\u01b0 s\u1ed1 141\/2007\/TT-BTC ng\u00e0y 30 th\u00e1ng 11 n\u0103m 2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p trong tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 ghi v\u00e0o Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c d\u1ef1 \u00e1n thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 nh\u01b0ng nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 y\u00eau c\u1ea7u x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span lang=\"AMH\">b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc \u0111\u00f3 th\u00ec h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, ghi r\u00f5: di\u1ec7n t\u00edch \u0111\u1ea5t thu\u00ea, th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t; l\u00fd do mi\u1ec5n, gi\u1ea3m v\u00e0 th\u1eddi h\u1ea1n mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t (trong \u0111\u00f3 n\u00eau r\u00f5 \u0111\u1ec1 ngh\u1ecb ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m s\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a c\u01a1 quan thu\u1ebf); l\u00fd do thay \u0111\u1ed5i mi\u1ec5n, gi\u1ea3m (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1edd khai ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">c) Ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd t\u1ea1i \u0111i\u1ec3m a n\u00eau tr\u00ean, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ph\u1ea3i c\u00f3 c\u00e1c gi\u1ea5y t\u1edd c\u1ee5 th\u1ec3 theo quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"AMH\">c.1) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n g\u1eb7p kh\u00f3 kh\u0103n ph\u1ea3i t\u1ea1m ng\u1eebng x\u00e2y d\u1ef1ng, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian t\u1ea1m ng\u1eebng x\u00e2y d\u1ef1ng, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ch\u1eadm nh\u1ea5t sau 30 (ba m\u01b0\u01a1i) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u1ea5p gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u1ea5p \u0111\u0103ng k\u00fd kinh doanh v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng x\u00e2y d\u1ef1ng, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi cho c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">+ V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m n\u00eau r\u00f5 l\u00fd do v\u00e0 th\u1eddi gian ph\u1ea3i t\u1ea1m ng\u1eebng x\u00e2y d\u1ef1ng, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p><span lang=\"AMH\">+ \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng x\u00e2y d\u1ef1ng th\u00ec ph\u1ea3i c\u00f3 b\u1ea3n ch\u1ee5p Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng ho\u1eb7c Bi\u00ean b\u1ea3n (v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng x\u00e2y d\u1ef1ng) \u0111\u01b0\u1ee3c l\u1eadp gi\u1eefa B\u00ean giao th\u1ea7u v\u00e0 B\u00ean nh\u1eadn th\u1ea7u, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh vi\u1ec7c t\u1ea1m d\u1eebng th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 X\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 v\u1ec1 vi\u1ec7c ph\u1ea3i t\u1ea1m ng\u1eebng x\u00e2y d\u1ef1ng, gi\u00e3n ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0m thay \u0111\u1ed5i ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 cam k\u1ebft ho\u1eb7c cam k\u1ebft c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">c.2) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 chia l\u00e0m 2 giai \u0111o\u1ea1n:<\/span><\/p>\n<p><span lang=\"AMH\">c.2.1) Trong th\u1eddi gian \u0111ang ti\u1ebfn h\u00e0nh x\u00e2y d\u1ef1ng: ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan Thu\u1ebf c\u00e1c gi\u1ea5y t\u1edd \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u1ea1m x\u00e1c \u0111\u1ecbnh th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n trong khu \u0111\u00f4 th\u1ecb m\u1edbi, khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i c\u1ea5p Gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng; Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb t\u1ef1 l\u00e0m, kh\u00f4ng c\u00f3 H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng th\u00ec ph\u1ea3i n\u00eau r\u00f5 trong \u0111\u01a1n xin mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u1ea5t tr\u00ean th\u1ef1c \u0111\u1ecba.<\/span><\/p>\n<p><span lang=\"AMH\">c.2.2) Sau khi c\u00f4ng tr\u00ecnh ho\u1eb7c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh, b\u00e0n giao \u0111\u01b0a v\u00e0o khai th\u00e1c s\u1eed d\u1ee5ng, ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i xu\u1ea5t tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1ea5y t\u1edd \u0111\u1ec3 c\u01a1 quan Thu\u1ebf c\u00f3 c\u0103n c\u1ee9 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">+ Bi\u00ean b\u1ea3n nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, \u0111\u01b0a v\u00e0o khai th\u00e1c, s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c l\u1eadp gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh v\u00e0 nh\u00e0 th\u1ea7u thi c\u00f4ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<p><span lang=\"AMH\">Ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c \u0111\u01a1n v\u1ecb t\u1ef1 x\u00e2y d\u1ef1ng trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb t\u1ef1 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/p>\n<p><span lang=\"AMH\">c.3) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo di\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh m\u1edbi c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf th\u1ef1c hi\u1ec7n di d\u1eddi theo quy ho\u1ea1ch, di d\u1eddi do \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u00e1c lo\u1ea1i gi\u1ea5y v\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 (n\u1ebfu c\u00f3) c\u00f3 ghi \u01b0u \u0111\u00e3i v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc nh\u01b0: Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p (B\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh theo quy ho\u1ea1ch ho\u1eb7c do \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t ho\u1eb7c Bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u1ea5t tr\u00ean th\u1ef1c \u0111\u1ecba t\u1ea1i n\u01a1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh m\u1edbi.<\/span><\/p>\n<p><span lang=\"AMH\">c.4) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, \u0111\u1ea5t thu\u00ea thu\u1ed9c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c theo nguy\u00ean t\u1eafc c\u00f3 \u0111i c\u00f3 l\u1ea1i.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan Thu\u1ebf: Hi\u1ec7p \u0111\u1ecbnh, ho\u1eb7c th\u1ecfa thu\u1eadn, ho\u1eb7c cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1edbi t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf v\u1ec1 vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t; ho\u1eb7c Gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Ngo\u1ea1i giao Vi\u1ec7t Nam ho\u1eb7c c\u01a1 quan ngo\u1ea1i v\u1ee5 \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c B\u1ed9 Ngo\u1ea1i giao \u1ee7y quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"AMH\">c.5) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng, h\u1ed3 s\u01a1 ph\u1ea3i c\u00f3: Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 (B\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c).<\/span><\/p>\n<p><span lang=\"AMH\">6. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">Trong th\u1eddi h\u1ea1n 30 (ba m\u01b0\u01a1i) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i ki\u1ec3m tra h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 ra quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo m\u1eabu s\u1ed1 03\/MGTH ho\u1eb7c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00fd do kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo m\u1eabu s\u1ed1 04\/MGTH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf; kh\u00f4ng khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf ho\u1eb7c gi\u1ea3i tr\u00ecnh, khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang th\u00ec c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m tra th\u1ef1c t\u1ebf. Th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 60 (s\u00e1u m\u01b0\u01a1i) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span lang=\"AMH\">7. Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft vi\u1ec7c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i v\u1edbi ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0 quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc v\u00e0 quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span lang=\"AMH\">b) Vi\u1ec7c mi\u1ec5n, gi\u1ea3m c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf: H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ea5p n\u00e0o th\u00ec Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u1ea5p \u0111\u00f3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c mi\u1ec5n, gi\u1ea3m thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00fd do kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 47. \u01afu \u0111\u00e3i thu\u1ebf theo \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf theo c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf) th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 ho\u1eb7c kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">2. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u0103ng k\u00fd k\u00ea khai, n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi C\u01a1 quan thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, th\u1ee7 t\u1ee5c nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">Trong ph\u1ea1m vi 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi B\u00ean Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf, g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p \u0110i\u1ec1u \u01b0\u1edbc Qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan \u0111\u1ec1 xu\u1ea5t k\u00fd k\u1ebft \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf theo m\u1eabu s\u1ed1 01\/MTPDTA ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf do B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t k\u00fd).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng v\u1edbi B\u00ean Vi\u1ec7t Nam c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n d\u1ecbch t\u00f3m t\u1eaft h\u1ee3p \u0111\u1ed3ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n (n\u1ebfu h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c l\u00e0m b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i).<\/span><\/p>\n<p><span lang=\"AMH\">B\u1ea3n d\u1ecbch t\u00f3m t\u1eaft h\u1ee3p \u0111\u1ed3ng g\u1ed3m c\u00e1c n\u1ed9i dung sau: t\u00ean h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u00ean c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng, ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a h\u1ee3p \u0111\u1ed3ng, ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n cho m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf. Gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ea7n c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a \u0111\u1ea1i di\u1ec7n hai b\u00ean.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p do \u0111\u1eb7c th\u00f9 c\u1ee7a giao d\u1ecbch t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ec3 cung c\u1ea5p h\u1ee3p \u0111\u1ed3ng v\u1edbi B\u00ean Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i n\u1ed9p c\u00e1c t\u00e0i li\u1ec7u c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng v\u00e0 gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">V\u00ed d\u1ee5 48: Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n t\u1ea1i Vi\u1ec7t Nam (kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng), v\u00e0o ng\u00e0y \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 giao d\u1ecbch ch\u1ee9ng kho\u00e1n v\u1edbi c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n ho\u1eb7c c\u00e1c ng\u00e2n h\u00e0ng l\u01b0u k\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam (B\u00ean Vi\u1ec7t Nam), t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i g\u1eedi h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf cho c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u1ed1i v\u1edbi m\u1ed7i B\u00ean Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 c\u1ea7n g\u1eedi m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n li\u00ean quan \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf. H\u1ed3 s\u01a1 bao g\u1ed3m: th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf v\u00e0 gi\u1ea5y \u1ee7y quy\u1ec1n (trong tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n) n\u00eau tr\u00ean.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf theo \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o theo m\u1eabu s\u1ed1 01\/MTPDTA n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">Sau khi \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf cho c\u01a1 quan thu\u1ebf v\u00e0 v\u00e0o th\u1eddi \u0111i\u1ec3m khai thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i (h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 1<\/span><span lang=\"AMH\">2<\/span><span lang=\"VI\"> ho\u1eb7c \u0110i\u1ec1u <\/span><span lang=\"AMH\">16<\/span><span lang=\"VI\"> ho\u1eb7c \u0110i\u1ec1u <\/span><span lang=\"AMH\">20<\/span><span lang=\"VI\"> Th\u00f4ng t\u01b0 n\u00e0y) m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/span> <span lang=\"VI\">kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin hay y\u00eau c\u1ea7u n\u00e0o c\u1ee7a c\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p b\u1ea5t k\u1ef3 kho\u1ea3n thu\u1ebf n\u00e0o tr\u00ean c\u00e1c kho\u1ea3n thanh to\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb B\u00ean Vi\u1ec7t Nam.<\/span><\/p>\n<p><span lang=\"VI\">b) \u0110\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p><span lang=\"VI\">Sau khi nh\u1eadn h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi ph\u1ea1m vi \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf theo \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a vi\u1ec7c th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i gi\u1ea3i tr\u00ecnh c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">3. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u0103ng k\u00fd k\u00ea khai, n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi C\u01a1 quan thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, th\u1ee7 t\u1ee5c nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">V\u00e0o ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi B\u00ean Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho B\u00ean Vi\u1ec7t Nam h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf, g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p \u0110i\u1ec1u \u01b0\u1edbc Qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan \u0111\u1ec1 xu\u1ea5t k\u00fd k\u1ebft \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf theo m\u1eabu s\u1ed1 01\/MTPDTA ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf do B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t k\u00fd).<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng v\u1edbi B\u00ean Vi\u1ec7t Nam c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ea3n d\u1ecbch t\u00f3m t\u1eaft h\u1ee3p \u0111\u1ed3ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n (n\u1ebfu h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c l\u00e0m b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i).<\/span><\/p>\n<p><span lang=\"VI\">B\u1ea3n d\u1ecbch t\u00f3m t\u1eaft h\u1ee3p \u0111\u1ed3ng g\u1ed3m c\u00e1c n\u1ed9i dung sau: t\u00ean h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u00ean c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng, ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a h\u1ee3p \u0111\u1ed3ng, ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n cho m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf. Gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ea7n c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a \u0111\u1ea1i di\u1ec7n hai b\u00ean.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p do \u0111\u1eb7c th\u00f9 c\u1ee7a giao d\u1ecbch t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ec3 cung c\u1ea5p h\u1ee3p \u0111\u1ed3ng v\u1edbi B\u00ean Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i n\u1ed9p c\u00e1c t\u00e0i li\u1ec7u c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng v\u00e0 gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">V\u00ed d\u1ee5 49: Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n t\u1ea1i Vi\u1ec7t Nam (kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng), v\u00e0o ng\u00e0y \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 giao d\u1ecbch ch\u1ee9ng kho\u00e1n v\u1edbi c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n ho\u1eb7c c\u00e1c ng\u00e2n h\u00e0ng l\u01b0u k\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam (B\u00ean Vi\u1ec7t Nam), t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i g\u1eedi h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf cho B\u00ean Vi\u1ec7t Nam \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u1ed1i v\u1edbi m\u1ed7i B\u00ean Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 c\u1ea7n g\u1eedi m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n li\u00ean quan \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf. H\u1ed3 s\u01a1 bao g\u1ed3m: th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf v\u00e0 gi\u1ea5y \u1ee7y quy\u1ec1n (trong tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n) n\u00eau tr\u00ean.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf theo \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng b\u00e1o theo m\u1eabu s\u1ed1 01\/MTPDTA n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">b) \u0110\u1ed1i v\u1edbi B\u00ean Vi\u1ec7t Nam, th\u1ee7 t\u1ee5c nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">Trong ph\u1ea1m vi 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, B\u00ean Vi\u1ec7t Nam c\u00f3 ngh\u0129a v\u1ee5 g\u1eedi h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf n\u01a1i B\u00ean Vi\u1ec7t Nam \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">Sau khi \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf cho c\u01a1 quan thu\u1ebf v\u00e0 v\u00e0o th\u1eddi \u0111i\u1ec3m khai thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i (h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 12 ho\u1eb7c \u0110i\u1ec1u 16 ho\u1eb7c \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y) m\u00e0 B\u00ean Vi\u1ec7t Nam kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin hay y\u00eau c\u1ea7u n\u00e0o c\u1ee7a c\u01a1 quan thu\u1ebf, B\u00ean Vi\u1ec7t Nam kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb b\u1ea5t k\u1ef3 kho\u1ea3n thu\u1ebf n\u00e0o tr\u00ean kho\u1ea3n thanh to\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p><span lang=\"VI\">c) \u0110\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p><span lang=\"VI\">Sau khi nh\u1eadn h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i do B\u00ean Vi\u1ec7t Nam g\u1eedi, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi ph\u1ea1m vi \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf theo \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a vi\u1ec7c th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u B\u00ean Vi\u1ec7t Nam v\u00e0\/ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i gi\u1ea3i tr\u00ecnh c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 48. Xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 ti\u1ec1n thu\u1ebf)<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) 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 ti\u1ec1n, t\u00e0i s\u1ea3n \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">b) 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.<\/span><\/p>\n<p><span lang=\"AMH\">c) C\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a v\u00e0 b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p><span lang=\"AMH\">c.1) Kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf \u0111\u00e3 qu\u00e1 10 (m\u01b0\u1eddi) n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">c.2) C\u01a1 quan 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;<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t th\u00ec \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c x\u00f3a kho\u1ea3n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t ph\u00e1t sinh t\u1eeb kho\u1ea3n n\u1ee3 \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"AMH\">3<\/span><span lang=\"VI\">. Ph\u1ea1m vi ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c xo\u00e1 n\u1ee3<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c xo\u00e1 bao g\u1ed3m thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Vi\u1ec7c xo\u00e1 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 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea5t \u0111ai v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/span><\/p>\n<p><span lang=\"VI\">4. <\/span><span lang=\"AMH\">Th\u1ee7 t\u1ee5c, h<\/span><span lang=\"VI\">\u1ed3 s\u01a1 x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf:<\/span><\/p>\n<p><span lang=\"VI\">a) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu s\u1ed1 01\/XOANO ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 cho nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea chi ti\u1ebft k\u00e8m theo.<\/span><\/p>\n<p><span lang=\"VI\">B\u1ea3ng k\u00ea bao g\u1ed3m c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau: t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; c\u0103n c\u1ee9 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3; lo\u1ea1i thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">b) H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf ngo\u00e0i t\u00e0i li\u1ec7u quy \u0111\u1ecbnh \u1edf \u0111i\u1ec3m a n\u00eau tr\u00ean, trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 ph\u1ea3i bao g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u sau:<\/span><\/p>\n<p><span lang=\"VI\">b.1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Quy\u1ebft \u0111\u1ecbnh m\u1edf th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n k\u00e8m theo ph\u01b0\u01a1ng \u00e1n ph\u00e2n chia t\u00e0i s\u1ea3n (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c);<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n doanh nghi\u1ec7p c\u1ee7a T\u00f2a \u00e1n (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c).<\/span><\/p>\n<p><span lang=\"VI\">b.2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 <\/span><span lang=\"AMH\">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<\/span><span lang=\"VI\"> theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt coi l\u00e0 \u0111\u00e3 ch\u1ebft:<\/span><\/p>\n<p><span lang=\"VI\">+ Gi\u1ea5y ch\u1ee9ng t\u1eed, ho\u1eb7c Gi\u1ea5y b\u00e1o t\u1eed, ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a t\u00f2a \u00e1n tuy\u00ean b\u1ed1 m\u1ed9t ng\u01b0\u1eddi l\u00e0 \u0111\u00e3 ch\u1ebft ho\u1eb7c c\u00e1c gi\u1ea5y t\u1edd thay cho Gi\u1ea5y b\u00e1o t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u1ed9 t\u1ecbch (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c);<\/span><\/p>\n<p><span lang=\"VI\">+ V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u01b0 tr\u00fa cu\u1ed1i c\u00f9ng c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi ch\u1ebft kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m y\u00eau c\u1ea7u th\u00e2n nh\u00e2n c\u1ee7a ng\u01b0\u1eddi ch\u1ebft cung c\u1ea5p c\u00e1c gi\u1ea5y t\u1edd tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p th\u00e2n nh\u00e2n c\u1ee7a ng\u01b0\u1eddi ch\u1ebft kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c do th\u1ea5t l\u1ea1c c\u00e1c gi\u1ea5y t\u1edd tr\u00ean th\u00ec c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u th\u00e2n nh\u00e2n c\u1ee7a ng\u01b0\u1eddi ch\u1ebft l\u00e0m \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb Ch\u1ee7 t\u1ecbch UBND c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u01b0 tr\u00fa cu\u1ed1i c\u00f9ng c\u1ee7a ng\u01b0\u1eddi ch\u1ebft, x\u00e1c nh\u1eadn l\u00e0 \u0111\u00e3 ch\u1ebft v\u00e0 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p th\u00e2n nh\u00e2n c\u1ee7a ng\u01b0\u1eddi ch\u1ebft kh\u00f4ng l\u00e0m \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb th\u00ec c\u01a1 quan thu\u1ebf l\u00e0m \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb Ch\u1ee7 t\u1ecbch UBND c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u01b0 tr\u00fa cu\u1ed1i c\u00f9ng c\u1ee7a ng\u01b0\u1eddi ch\u1ebft, x\u00e1c nh\u1eadn l\u00e0 \u0111\u00e3 ch\u1ebft v\u00e0 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt coi l\u00e0 m\u1ea5t t\u00edch:<\/span><\/p>\n<p><span lang=\"AMH\">+ Quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 m\u1ea5t t\u00edch c\u1ee7a T\u00f2a \u00e1n (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c);<\/span><\/p>\n<p><span lang=\"AMH\">+ V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ng\u01b0\u1eddi b\u1ecb tuy\u00ean b\u1ed1 m\u1ea5t t\u00edch c\u01b0 tr\u00fa v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi m\u1ea5t t\u00edch kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span lang=\"AMH\">C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m y\u00eau c\u1ea7u th\u00e2n nh\u00e2n c\u1ee7a ng\u01b0\u1eddi m\u1ea5t t\u00edch cung c\u1ea5p c\u00e1c gi\u1ea5y t\u1edd tr\u00ean.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt coi l\u00e0 m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1:<\/span><\/p>\n<p><span lang=\"AMH\">+ Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n tuy\u00ean b\u1ed1 m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 (b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c);<\/span><\/p>\n<p><span lang=\"AMH\">+ V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi gi\u00e1m h\u1ed9 v\u1ec1 vi\u1ec7c c\u00e1 nh\u00e2n m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n, \u0111\u1ed3ng th\u1eddi c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u00e1 nh\u00e2n m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 c\u01b0 tr\u00fa v\u1ec1 vi\u1ec7c c\u00e1 nh\u00e2n m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span lang=\"AMH\">C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m y\u00eau c\u1ea7u ng\u01b0\u1eddi gi\u00e1m h\u1ed9 c\u1ee7a c\u00e1 nh\u00e2n m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 cung c\u1ea5p c\u00e1c gi\u1ea5y t\u1edd tr\u00ean.<\/span><\/p>\n<p><span lang=\"AMH\">b.3) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 qu\u00e1 10 (m\u01b0\u1eddi) n\u0103m, c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n h\u1ebft c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n n\u1ee3 ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2007<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 (b\u1ea3n sao c\u00f3 \u0111\u00f3ng d\u1ea5u) c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u0111\u00e3 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2004\/N\u0110-CP ng\u00e0y 25\/02\/2004 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf ho\u1eb7c \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 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 t\u1ea1i 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<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n n\u1ee3 ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/7\/2007<\/span><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 (b\u1ea3n sao c\u00f3 \u0111\u00f3ng d\u1ea5u) c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \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 t\u1ea1i 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<p><span lang=\"AMH\">5. Tr\u00ecnh t\u1ef1, th\u1ea9m quy\u1ec1n xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b ho\u1eb7c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp l\u1eadp h\u1ed3 s\u01a1 xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, n\u00eau r\u00f5 c\u0103n c\u1ee9 \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan c\u1ea5p tr\u00ean theo tr\u00ecnh t\u1ef1 sau:<\/span><\/p>\n<p><span lang=\"AMH\">a.1) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 do Chi c\u1ee5c Thu\u1ebf l\u1eadp v\u00e0 g\u1eedi \u0111\u1ebfn, C\u1ee5c Thu\u1ebf th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1:<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng xo\u00e1 n\u1ee3 thu\u1ebf th\u00ec C\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o cho Chi c\u1ee5c Thu\u1ebf theo m\u1eabu s\u1ed1 07\/XOANO ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 nh\u01b0ng h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 th\u00ec C\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o cho Chi c\u1ee5c Thu\u1ebf b\u1ed5 sung h\u1ed3 s\u01a1 theo m\u1eabu 02\/XOANO ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 th\u00ec C\u1ee5c Thu\u1ebf l\u1eadp v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb k\u00e8m theo h\u1ed3 s\u01a1 g\u1eedi UBND c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">a.2) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 do C\u1ee5c Thu\u1ebf l\u1eadp:<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 th\u00ec C\u1ee5c Thu\u1ebf l\u1eadp v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb k\u00e8m theo h\u1ed3 s\u01a1 g\u1eedi UBND c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">b) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, g\u1eedi \u0111\u1ebfn c\u01a1 quan c\u1ea5p tr\u00ean theo tr\u00ecnh t\u1ef1 sau:<\/span><\/p>\n<p><span lang=\"AMH\">b.1) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t (ch\u01b0a bao g\u1ed3m ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p) d\u01b0\u1edbi 05 (n\u0103m) t\u1ef7 \u0111\u1ed3ng:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Chi c\u1ee5c Thu\u1ebf l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 cho C\u1ee5c Thu\u1ebf th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a.1 \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Sau khi th\u1ea9m \u0111\u1ecbnh xong, n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3, C\u1ee5c Thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u1ee5c Thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do m\u00ecnh qu\u1ea3n l\u00fd v\u00e0 g\u1eedi T\u1ed5ng c\u1ee5c Thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1:<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng xo\u00e1 n\u1ee3 thu\u1ebf th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o cho C\u1ee5c Thu\u1ebf theo m\u1eabu s\u1ed1 07\/XOANO ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 nh\u01b0ng h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o cho C\u1ee5c Thu\u1ebf b\u1ed5 sung h\u1ed3 s\u01a1 theo m\u1eabu 02\/XOANO ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf theo m\u1eabu 04\/XOANO ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">b.2) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t (ch\u01b0a bao g\u1ed3m ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p) t\u1eeb n\u0103m (05) t\u1ef7 \u0111\u1ebfn d\u01b0\u1edbi m\u01b0\u1eddi (10) t\u1ef7 \u0111\u1ed3ng:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Chi c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft b.1 \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1:<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng xo\u00e1 n\u1ee3 thu\u1ebf ho\u1eb7c ph\u1ea3i b\u1ed5 sung h\u1ed3 s\u01a1 th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o cho C\u1ee5c Thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft b.1 \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf d\u1ef1 th\u1ea3o quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 theo m\u1eabu s\u1ed1 05\/XOANO, tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">b.3) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t (ch\u01b0a bao g\u1ed3m ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p) t\u1eeb m\u01b0\u1eddi (10) t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Chi c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf l\u1eadp v\u00e0 th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft b.1 \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf d\u1ef1 th\u1ea3o quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 theo m\u1eabu s\u1ed1 06\/XOANO, tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh, tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh th\u00ec trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 xo\u00e1 n\u1ee3 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan \u0111\u00e3 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec3 ho\u00e0n ch\u1ec9nh theo m\u1eabu s\u1ed1 02\/XOANO ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">d) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf th\u00ec trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 xo\u00e1 n\u1ee3 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan l\u1eadp h\u1ed3 s\u01a1 theo m\u1eabu s\u1ed1 07\/XOANO ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u0111) Trong th\u1eddi h\u1ea1n 60 (s\u00e1u m\u01b0\u01a1i) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p theo m\u1eabu s\u1ed1 03\/XOANO, 04\/XOANO, 05\/XOANO, 06\/XOANO ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">Quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau: ng\u00e0y, th\u00e1ng, n\u0103m ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh; t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; lo\u1ea1i thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c xo\u00e1; ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u c\u1ee7a ng\u01b0\u1eddi, c\u01a1 quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">e) Quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ng\u00e0nh thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p th\u1ea9m quy\u1ec1n xo\u00e1 n\u1ee3 do UBND t\u1ec9nh quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p th\u1ea9m quy\u1ec1n xo\u00e1 n\u1ee3 do T\u1ed5ng c\u1ee5c Thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh, Th\u1ee7 t\u01b0\u1edbng ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">6. T\u1ed5ng h\u1ee3p v\u00e0 b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c xo\u00e1 h\u00e0ng n\u0103m<\/span><\/p>\n<p><span lang=\"AMH\">a) C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng t\u1ed5ng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c xo\u00e1 h\u00e0ng n\u0103m tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y; b\u00e1o c\u00e1o UBND t\u1ec9nh, th\u00e0nh ph\u1ed1, \u0111\u1ed3ng th\u1eddi g\u1eedi T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 t\u1ed5ng h\u1ee3p chung.<\/span><\/p>\n<p><span lang=\"AMH\">b) T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ed5ng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c xo\u00e1 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">c) T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c xo\u00e1 n\u1ee3 h\u00e0ng n\u0103m, tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c xo\u00e1 h\u00e0ng n\u0103m khi Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i ph\u00ea chu\u1ea9n T\u1ed5ng quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><b><span lang=\"AMH\">Ch\u01b0\u01a1ng VII<\/span><\/b><\/p>\n<p align=\"center\"><b><span lang=\"AMH\">TH\u1ee6 T\u1ee4C HO\u00c0N THU\u1ebe, B\u00d9 TR\u1eea THU\u1ebe<\/span><\/b><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 49. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT, ho\u1eb7c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra, ho\u1eb7c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f9ng v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh; tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u l\u00e0: Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/b><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 50. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. \u0110\u1ed1i v\u1edbi Ch\u1ee7 d\u1ef1 \u00e1n v\u00e0 Nh\u00e0 th\u1ea7u ch\u00ednh<\/span><\/p>\n<p><span lang=\"AMH\">a) N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT<\/span><\/p>\n<p><span lang=\"AMH\">Ch\u1ee7 d\u1ef1 \u00e1n ODA thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT g\u1eedi C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ecba b\u00e0n n\u01a1i th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n v\u00e0o b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o khi ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n trong th\u01a1\u0300i gian th\u01b0\u0323c hi\u00ea\u0323n d\u01b0\u0323 a\u0301n; tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n ODA c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u t\u1ec9nh th\u00ec h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1eedi C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i ch\u1ee7 d\u1ef1 \u00e1n \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<p><span lang=\"AMH\">Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ODA thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT g\u1eedi c\u01a1 quan thu\u1ebf n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">b) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o m\u1eabu s\u1ed1 01-1\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA vay \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e1t (b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u v\u00e0 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a d\u1ef1 \u00e1n). Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf nhi\u1ec1u l\u1ea7n th\u00ec ch\u1ec9 xu\u1ea5t tr\u00ecnh l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 X\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee7 qu\u1ea3n d\u1ef1 \u00e1n ODA v\u1ec1 h\u00ecnh th\u1ee9c cung c\u1ea5p d\u1ef1 \u00e1n ODA l\u00e0 ODA kh\u00f4ng ho\u00e0n l\u1ea1i hay ODA vay \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e1t \u01b0u \u0111\u00e3i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 s\u1edf) v\u00e0 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p v\u1ed1n \u0111\u1ed1i \u1ee9ng \u0111\u1ec3 tr\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p t\u00e0i li\u1ec7u n\u00e0y v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u ch\u00ednh l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u00ec ngo\u00e0i nh\u1eefng t\u00e0i li\u1ec7u n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y, c\u00f2n ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 d\u1ef1 \u00e1n v\u1ec1 vi\u1ec7c d\u1ef1 \u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed v\u1ed1n \u0111\u1ed1i \u1ee9ng \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 th\u1ea7u theo gi\u00e1 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; gi\u00e1 thanh to\u00e1n theo k\u1ebft qu\u1ea3 th\u1ea7u kh\u00f4ng c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf cho nh\u00e0 th\u1ea7u ch\u00ednh.<\/span><\/p>\n<p><span lang=\"AMH\">2. \u0110\u1ed1i v\u1edbi V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u00e0 t\u00e0i tr\u1ee3 d\u1ef1 \u00e1n ODA<\/span><\/p>\n<p><span lang=\"AMH\">a) N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT<\/span><\/p>\n<p><span lang=\"AMH\">V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u00e0 t\u00e0i tr\u1ee3 d\u1ef1 \u00e1n ODA thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT g\u1eedi C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i \u0111\u1eb7t v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a d\u1ef1 \u00e1n v\u00e0o b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o khi ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n trong th\u01a1\u0300i gian th\u01b0\u0323c hi\u00ea\u0323n d\u01b0\u0323 a\u0301n.<\/span><\/p>\n<p><span lang=\"AMH\">b) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o m\u1eabu s\u1ed1 01-1\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn gi\u1eefa c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam v\u1edbi Nh\u00e0 t\u00e0i tr\u1ee3 v\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a V\u0103n ph\u00f2ng).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a V\u0103n ph\u00f2ng).<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 51. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ebf GTGT \u1edf Vi\u1ec7t Nam \u0111\u1ec3 vi\u1ec7n tr\u1ee3<\/span><\/b><b> <\/b><b><span lang=\"AMH\">kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o.<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT<\/span><\/p>\n<p><span lang=\"AMH\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00eau tr\u00ean thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT v\u00e0o b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o khi ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n<p><span lang=\"AMH\">2. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o m\u1eabu s\u1ed1 01-1\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n ph\u00ea duy\u1ec7t c\u00e1c kho\u1ea3n vi\u1ec7n tr\u1ee3 c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf);<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u1ed1i v\u1edbi vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c ngu\u1ed3n thu ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng) ho\u1eb7c c\u1ee7a S\u1edf T\u00e0i ch\u00ednh (\u0111\u1ed1i v\u1edbi vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c ngu\u1ed3n thu ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng) v\u1ec1 kho\u1ea3n ti\u1ec1n vi\u1ec7n tr\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i n\u00eau r\u00f5: t\u00ean t\u1ed5 ch\u1ee9c vi\u1ec7n tr\u1ee3, gi\u00e1 tr\u1ecb kho\u1ea3n vi\u1ec7n tr\u1ee3, c\u01a1 quan ti\u1ebfp nh\u1eadn, qu\u1ea3n l\u00fd vi\u1ec7n tr\u1ee3.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 52. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao.<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u00e0 th\u1ee7 t\u1ee5c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/span><\/p>\n<p><span lang=\"AMH\">C\u00e1c C\u01a1 quan \u0111\u1ea1i di\u1ec7n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT, trong v\u00f2ng 10 (m\u01b0\u1eddi) ng\u00e0y \u0111\u1ea7u c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd, l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a qu\u00fd tr\u01b0\u1edbc v\u00e0 g\u1eedi h\u1ed3 s\u01a1 cho C\u1ee5c L\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc tr\u1ef1c thu\u1ed9c B\u1ed9 Ngo\u1ea1i giao \u0111\u1ec3 x\u00e1c nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n<p><span lang=\"AMH\">Trong v\u00f2ng 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, C\u1ee5c L\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t h\u1ed3 s\u01a1 v\u00e0 x\u00e1c nh\u1eadn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, danh m\u1ee5c v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT. Sau khi C\u1ee5c L\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT, C\u1ee5c L\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n h\u1ed3 s\u01a1 cho C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng gi\u1ea3i quy\u1ebft.<\/span><\/p>\n<p><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT ho\u1eb7c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, C\u1ee5c L\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc g\u1eedi tr\u1ea3 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao trong v\u00f2ng 05 (n\u0103m) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span lang=\"AMH\">2. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a C\u1ee5c L\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc tr\u1ef1c thu\u1ed9c B\u1ed9 Ngo\u1ea1i giao.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ba\u0309ng k\u00ea thu\u00ea\u0301 GTGT cu\u0309a ha\u0300ng ho\u0301a, di\u0323ch vu\u0323 mua va\u0300o du\u0300ng cho c\u01a1 quan \u0111a\u0323i di\u00ea\u0323n ngoa\u0323i giao theo m\u1eabu s\u1ed1 01-2\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 Ba\u0309ng k\u00ea thu\u00ea\u0301 GTGT cu\u0309a ha\u0300ng ho\u0301a, di\u0323ch vu\u0323 mua va\u0300o d\u00f9ng cho vi\u00ean ch\u1ee9c ngo\u1ea1i giao t\u1ea1i Vi\u1ec7t Nam theo m\u1eabu s\u1ed1 01-3\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n g\u1ed1c k\u00e8m theo 02 (hai) b\u1ea3n ch\u1ee5p h\u00f3a \u0111\u01a1n GTGT c\u00f3 \u0111\u00f3ng d\u1ea5u c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n. C\u01a1 quan thu\u1ebf s\u1ebd tr\u1ea3 l\u1ea1i c\u00e1c h\u00f3a \u0111\u01a1n g\u1ed1c cho c\u01a1 quan \u0111\u1ea1i di\u1ec7n sau khi th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 53. Ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/b><\/p>\n<p><span lang=\"AMH\">Vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n<p><span lang=\"AMH\">C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, ho\u1eb7c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n<p><span lang=\"AMH\">1. Ho\u00e0n<\/span><span lang=\"AMH\"> thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp sau khi b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n m\u00e0 c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ebfu \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ho\u00e0n tr\u1ea3 th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 <\/span><span lang=\"AMH\">B\u1ea3n ch\u1ee5p c<\/span><span lang=\"VI\">h\u1ee9ng t\u1eeb<\/span><span lang=\"AMH\">, bi\u00ean lai n\u1ed9p<\/span><span lang=\"VI\"> thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ea1i b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">2. <\/span><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh; c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 ch\u1ec9 c\u1ea7n ghi s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau [45] \u2013 \u201cS\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n NNT\u201d ho\u1eb7c ch\u1ec9 ti\u00eau [47] \u2013 \u201cT\u1ed5ng s\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb cho c\u00e1c ph\u00e1t sinh c\u1ee7a k\u1ef3 sau\u201d t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo m\u1eabu s\u1ed1 09\/KK-TNCN khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">3. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 nhu c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf <\/span><span lang=\"AMH\">n\u1ed9p th\u1eeba th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 ch\u1ec9 c\u1ea7n ghi s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 [31] \u2013 \u201cS\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n NNT\u201d ho\u1eb7c ch\u1ec9 ti\u00eau s\u1ed1 [33] \u2013 \u201cS\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb\u00a0v\u00e0o k\u1ef3 sau\u201d t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo m\u1eabu s\u1ed1 13\/KK-TNCN khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 54. Ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n t\u1ea1i C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i t\u1ed5 ch\u1ee9c c\u00f3 tr\u1ee5 s\u1edf \u0111i\u1ec1u h\u00e0nh, n\u01a1i c\u00e1 nh\u00e2n c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/span><\/p>\n<p><span lang=\"AMH\">2. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n theo m\u1eabu s\u1ed1 02\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do c\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ea5p \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 (ghi r\u00f5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa trong n\u0103m t\u00ednh thu\u1ebf n\u00e0o).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5, h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd, h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c, h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh cho vi\u1ec7c doanh nghi\u1ec7p khai th\u00e1c t\u00e0u (trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf) hay h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam, gi\u1ea5y ch\u1ee9ng nh\u1eadn ti\u1ec1n g\u1eedi t\u1ea1i Vi\u1ec7t Nam, gi\u1ea5y ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n v\u00e0o C\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam (tu\u1ef3 theo lo\u1ea1i thu nh\u1eadp trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3) c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u01a1 quan thu\u1ebf khi thu ti\u1ec1n thu\u1ebf ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 X\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1ec1 th\u1eddi gian v\u00e0 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf theo h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u1eadp gi\u1ea5y \u1ee7y quy\u1ec1n \u0111\u1ec3 \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 (n\u1ebfu vi\u1ec7c \u1ee7y quy\u1ec1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i) ho\u1eb7c c\u00f4ng ch\u1ee9ng (n\u1ebfu vi\u1ec7c \u1ee7y quy\u1ec1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam) theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh m\u1eabu s\u1ed1 02\/\u0110NHT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 55. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, ph\u00ed n\u1ed9p th\u1eeba \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/span><\/b><\/p>\n<p><span lang=\"AMH\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 56. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 v\u00e0 v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p<\/span><\/b><\/p>\n<p><span lang=\"NL\">1. Ph\u1ea1m vi \u00e1p d\u1ee5ng th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <\/span><span lang=\"AMH\">\u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 <\/span>92\/2010\/TT-BTC <span lang=\"AMH\">ng\u00e0y 17\/6\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh <\/span><span lang=\"NL\">h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 v\u00e0 v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"NL\">\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 nh\u01b0ng ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu c\u00f3 nhu c\u1ea7u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a th\u00ec th\u1ef1c hi\u1ec7n l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT ri\u00eang \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c n\u00eau tr\u00ean v\u00e0 k\u00ea khai v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"NL\">\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0:<\/span><\/p>\n<p><span lang=\"NL\">+ \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf GTGT h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c n\u00eau tr\u00ean c\u00f9ng v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n. Tr\u01b0\u1eddng h\u1ee3p sau khi b\u00f9 tr\u1eeb n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c n\u00eau tr\u00ean m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span lang=\"NL\">+ \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, n\u1ebfu c\u00f3 nhu c\u1ea7u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a th\u00ec th\u1ef1c hi\u1ec7n l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT ri\u00eang \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c n\u00eau tr\u00ean v\u00e0 k\u00ea khai v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"NL\">2. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span><\/p>\n<p><span lang=\"NL\">\u2013 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, trong \u0111\u00f3 ghi r\u00f5 s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u c\u1ee7a thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 v\u00e0 v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p v\u00e0 cam k\u1ebft c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"NL\">\u2013 B\u1ea3ng k\u00ea h\u1ed3 s\u01a1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo m\u1eabu s\u1ed1 01-4\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"NL\">3<\/span><span lang=\"AMH\">. <\/span><span lang=\"NL\">Gi\u1ea3i quy\u1ebft <\/span><span lang=\"AMH\">ho\u00e0n thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, trong th\u1eddi h\u1ea1n 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng theo quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh theo \u0111\u00fang quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n<p><span lang=\"AMH\">Trong th\u1eddi gian t\u1ed1i \u0111a 06 (s\u00e1u) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft k\u1ebft qu\u1ea3 ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau) v\u00e0 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0n\u1ed9p ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Trong v\u00f2ng 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n ban \u0111\u1ea7u th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf cao h\u01a1n s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n ban \u0111\u1ea7u th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u00e0 s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n ban \u0111\u1ea7u.<\/span><\/p>\n<p><span lang=\"AMH\">4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ho\u00e0n ri\u00eang s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u00e0y tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec v\u1eabn th\u1ef1c hi\u1ec7n k\u00ea khai theo quy \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 57. H\u1ed3 s\u01a1 ho\u00e0n c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed kh\u00e1c<\/span><\/b><\/p>\n<p><span lang=\"AMH\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 58. Gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec n\u1ed9p t\u1ea1i C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i t\u1ed5 ch\u1ee9c c\u00f3 tr\u1ee5 s\u1edf \u0111i\u1ec1u h\u00e0nh, n\u01a1i c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa.<\/span><\/p>\n<p><span lang=\"AMH\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi th\u1eddi gian nh\u1eadn h\u1ed3 s\u01a1, ghi nh\u1eadn c\u00e1c t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span lang=\"AMH\">c) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">d) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed th\u00ec vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf do c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span lang=\"AMH\">\u0111) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span lang=\"AMH\">2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 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. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf l\u1ea7n \u0111\u1ea7u v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng, tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan 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 theo v\u1eabn x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf trong th\u1eddi h\u1ea1n 02 (hai) 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><\/p>\n<p><span lang=\"AMH\">Tr\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 (hai) 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 v\u1eabn 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 thu\u1ebf 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, \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 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 theo \u0111\u00fang th\u1eddi h\u1ea1n 02 (hai) 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><\/p>\n<p><span lang=\"AMH\">\u2013 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, bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua b\u00e1n trong n\u1ed9i \u0111\u1ecba v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT, c\u1ee5 th\u1ec3: Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT kh\u00f4ng th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf GTGT th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf v\u00e0 x\u1eed l\u00fd\u00a0kh\u00f4ng ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 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><\/p>\n<p><span lang=\"AMH\">\u2013 H\u1ebft th\u1eddi h\u1ea1n theo th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan 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 l\u1ea7n hai 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><\/p>\n<p><span lang=\"AMH\">3. Tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y) th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 06 (s\u00e1u) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u0103n c\u1ee9 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p ph\u1ea3i ban h\u00e0nh Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 sang di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau theo m\u1eabu s\u1ed1 01\/HT-TB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf theo m\u1eabu s\u1ed1 01\/Q\u0110HT ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 02\/Q\u0110HT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0\/ho\u1eb7c Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo m\u1eabu s\u1ed1 02\/HT-TB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\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 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 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><\/p>\n<p><span lang=\"AMH\">b) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y) th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 40 (b\u1ed1n m\u01b0\u01a1i) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p ph\u1ea3i ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf theo m\u1eabu s\u1ed1 01\/Q\u0110HT ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 02\/Q\u0110HT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0\/ho\u1eb7c Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo m\u1eabu s\u1ed1 02\/HT-TB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Th\u1eddi gian gi\u00e3n, ho\u00e3n vi\u1ec7c ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf do nguy\u00ean nh\u00e2n t\u1eeb ph\u00eda 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><\/p>\n<p><span lang=\"AMH\">c) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 13 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 21\/2012\/QH12 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn n\u1ed9p th\u1eeba c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n (nh\u01b0: x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan H\u1ea3i quan v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT n\u1ed9p th\u1eeba kh\u00e2u nh\u1eadp kh\u1ea9u, ho\u1eb7c bi\u00ean b\u1ea3n thanh tra, ki\u1ec3m tra thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba): Ch\u1eadm nh\u1ea5t l\u00e0 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 ho\u00e0n thu\u1ebf, th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p ph\u1ea3i ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf theo m\u1eabu s\u1ed1 01\/Q\u0110HT ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 02\/Q\u0110HT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. <\/span><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n: ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau; ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau.<\/span><\/p>\n<p><span lang=\"AMH\">d) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n kh\u00e1c s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n b\u1eb1ng s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n b\u1eb1ng s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/span><\/p>\n<p><span lang=\"AMH\">Trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, n\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec gi\u1ea3i quy\u1ebft t\u1ea1m ho\u00e0n s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n, kh\u00f4ng ch\u1edd ki\u1ec3m tra x\u00e1c minh to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 m\u1edbi th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf; \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf c\u1ea7n ki\u1ec3m tra x\u00e1c minh, y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh, b\u1ed5 sung h\u1ed3 s\u01a1 th\u00ec x\u1eed l\u00fd ho\u00e0n thu\u1ebf khi c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"AMH\">\u0111) Th\u1ea9m quy\u1ec1n ho\u00e0n thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">C\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf c\u00f2n n\u1ee3, th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p th\u1ef1c hi\u1ec7n theo m\u1ed9t trong hai tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf theo m\u1eabu s\u1ed1 01\/Q\u0110HT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p 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><\/p>\n<p><span lang=\"AMH\">\u2013 Ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 02\/Q\u0110HT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 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.<\/span><\/p>\n<p><span lang=\"AMH\">Ri\u00eang tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u00ec C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Trong c\u00e1c quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf n\u00eau tr\u00ean ph\u1ea3i n\u00eau r\u00f5 t\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, n\u01a1i nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">e) Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ch\u1eadm do l\u1ed7i c\u1ee7a c\u01a1 quan 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 cho th\u1eddi gian ch\u1eadm gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf. L\u00e3i su\u1ea5t t\u00ednh ti\u1ec1n l\u00e3i do ho\u00e0n thu\u1ebf ch\u1eadm l\u00e0 l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf. S\u1ed1 ng\u00e0y t\u00ednh ti\u1ec1n l\u00e3i k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ebfn ng\u00e0y ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf\/Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m c\u1ea3 ng\u00e0y ngh\u1ec9 (th\u1ee9 b\u1ea3y, ch\u1ee7 nh\u1eadt, ng\u00e0y l\u1ec5, ng\u00e0y t\u1ebft).<\/span><\/p>\n<p><span lang=\"AMH\">S\u1ed1 ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh to\u00e1n ti\u1ec1n l\u00e3i c\u00f9ng v\u1edbi s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Ngu\u1ed3n ti\u1ec1n tr\u1ea3 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><\/p>\n<p><span lang=\"AMH\">4. Ki\u1ec3m tra sau ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau<\/span><\/p>\n<p><span lang=\"AMH\">a) Vi\u1ec7c ki\u1ec3m tra sau ho\u00e0n thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n 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 c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u01a1 s\u1edf kinh doanh k\u00ea khai l\u1ed7 02 (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 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><\/p>\n<p><span lang=\"AMH\">\u2013 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 m\u00e0 c\u00f3 t\u1ef7 l\u1ec7 doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 tr\u00ean t\u1ed5ng doanh thu c\u1ee7a to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 ph\u00e1t sinh s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n t\u1eeb tr\u00ean 50% tr\u1edf l\u00ean 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.<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u01a1 s\u1edf kinh doanh thay \u0111\u1ed5i tr\u1ee5 s\u1edf t\u1eeb 02 (hai) l\u1ea7n tr\u1edf l\u00ean trong v\u00f2ng 12 (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><\/p>\n<p><span lang=\"AMH\">\u2013 C\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ef1 thay \u0111\u1ed5i b\u1ea5t th\u01b0\u1eddng v\u1ec1 doanh thu t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n trong giai \u0111o\u1ea1n 12 (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><\/p>\n<p><span lang=\"AMH\">b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\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><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 59. Ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf, ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. \u0110\u1ed1i v\u1edbi ho\u00e0n tr\u1ea3 thu\u1ebf GTGT<\/span><\/p>\n<p><span lang=\"AMH\">a) C\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf theo m\u1eabu s\u1ed1 01\/Q\u0110HT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, l\u1eadp L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu quy \u0111\u1ecbnh; c\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 02\/Q\u0110HT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, l\u1eadp L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu NSNN theo m\u1eabu quy \u0111\u1ecbnh g\u1eedi Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p.<\/span><\/p>\n<p><span lang=\"AMH\">b) Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c chuy\u1ec3n cho Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n thu ng\u00e2n s\u00e1ch qua h\u00ecnh th\u1ee9c b\u00f9 tr\u1eeb, th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 b\u1eb1ng chuy\u1ec3n kho\u1ea3n ho\u1eb7c ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, sau \u0111\u00f3 b\u00e1o n\u1ee3 v\u1ec1 Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u1ea5p tr\u00ean \u0111\u1ec3 tr\u00edch t\u1eeb qu\u1ef9 ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n<p><span lang=\"AMH\">Ri\u00eang tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 33 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">2. \u0110\u1ed1i v\u1edbi ho\u00e0n tr\u1ea3 c\u00e1c kho\u1ea3n thu\u1ebf kh\u00e1c<\/span><\/p>\n<p><span lang=\"AMH\">a) C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf theo m\u1eabu s\u1ed1 01\/Q\u0110HT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, l\u1eadp L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu quy \u0111\u1ecbnh; c\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 02\/Q\u0110HT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, l\u1eadp L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu NSNN theo m\u1eabu quy \u0111\u1ecbnh g\u1eedi Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p tr\u00ean \u0111\u1ecba b\u00e0n. Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 b\u1eb1ng chuy\u1ec3n kho\u1ea3n ho\u1eb7c ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">b) Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n c\u00e1c kho\u1ea3n thu\u1ebf (tr\u1eeb thu\u1ebf TNCN) m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i m\u1ed9t \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0ng n\u1ed9p thu\u1ebf t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c, c\u01a1 quan thu\u1ebf l\u1eadp v\u00e0 g\u1eedi L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu <\/span><span lang=\"AMH\">ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu NSNN theo m\u1eabu quy \u0111\u1ecbnh cho Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf. C\u01a1 quan thu\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n ph\u1ea3i ho\u00e0n tr\u1ea3 cho t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u00e3 thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, s\u1ed1 ti\u1ec1n ph\u1ea3i b\u00f9 tr\u1eeb cho t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu, m\u1ed7i \u0111\u1ecba ph\u01b0\u01a1ng ghi m\u1ed9t d\u00f2ng ri\u00eang tr\u00ean L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu NSNN. Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p tr\u00ean \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3; l\u00e0m th\u1ee7 t\u1ee5c h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3 ph\u1ea7n thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng m\u00ecnh, \u0111\u1ed3ng th\u1eddi, chuy\u1ec3n ch\u1ee9ng t\u1eeb \u0111\u1ec3 b\u00e1o N\u1ee3 cho c\u00e1c Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1i thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, b\u00e1o C\u00f3 cho c\u00e1c Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu \u0111\u1ec3 h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3, b\u00f9 tr\u1eeb kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea7n thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"AMH\">c) Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 thu\u1ebf TNCN m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p t\u1ea1i nhi\u1ec1u \u0111\u1ecba b\u00e0n, nh\u01b0ng quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf t\u1ea1i m\u1ed9t c\u01a1 quan thu\u1ebf, th\u00ec c\u01a1 quan thu\u1ebf l\u1eadp v\u00e0 g\u1eedi L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu <\/span><span lang=\"AMH\">ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu NSNN cho Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf. Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 v\u00e0 h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3 thu\u1ebf TNCN cho \u0111\u1ecba b\u00e0n n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">d) Vi\u1ec7c h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3 th\u1ef1c hi\u1ec7n theo hai tr\u01b0\u1eddng h\u1ee3p<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ho\u00e0n tr\u1ea3 c\u00e1c kho\u1ea3n thu thu\u1ed9c n\u0103m ng\u00e2n s\u00e1ch, n\u1ebfu Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 tr\u01b0\u1edbc khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m \u0111\u00f3 th\u00ec Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n gi\u1ea3m thu n\u0103m ng\u00e2n s\u00e1ch, theo t\u1eebng c\u1ea5p ng\u00e2n s\u00e1ch, \u0111\u00fang m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u00e3 thu.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 thu\u1ebf TNCN b\u1eb1ng h\u00ecnh th\u1ee9c gi\u1ea3m thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, nh\u01b0ng t\u1ed5ng s\u1ed1 thu thu\u1ebf TNCN tr\u00ean \u0111\u1ecba b\u00e0n t\u1ea1i th\u1eddi \u0111i\u1ec3m ho\u00e0n tr\u1ea3 kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 ho\u00e0n thu\u1ebf, th\u00ec Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc h\u1ea1ch to\u00e1n chi ng\u00e2n s\u00e1ch \u0111\u1ec3 ho\u00e0n tr\u1ea3 ph\u1ea7n ch\u00eanh l\u1ec7ch (nh\u01b0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 kho\u1ea3n thu \u0111\u00e3 quy\u1ebft to\u00e1n v\u00e0o ni\u00ean \u0111\u1ed9 n\u0103m tr\u01b0\u1edbc).<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ho\u00e0n tr\u1ea3 c\u00e1c kho\u1ea3n thu sau th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch th\u00ec Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc h\u1ea1ch to\u00e1n chi ng\u00e2n s\u00e1ch n\u0103m hi\u1ec7n h\u00e0nh c\u1ee7a t\u1eebng c\u1ea5p ng\u00e2n s\u00e1ch, theo s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 ph\u00e2n chia kho\u1ea3n thu cho t\u1eebng c\u1ea5p ng\u00e2n s\u00e1ch tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"AMH\">3. Lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb<\/span><\/p>\n<p><span lang=\"AMH\">C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 ph\u01b0\u01a1ng th\u1ee9c ho\u00e0n tr\u1ea3, thanh to\u00e1n (tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t, tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ng\u00e2n h\u00e0ng, ho\u00e0n tr\u1ea3 t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc kh\u00e1c \u0111\u1ecba b\u00e0n,\u2026) \u0111\u1ec3 l\u1eadp L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu NSNN \u0111\u1ee7 s\u1ed1 li\u00ean cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan. C\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 nh\u1eadn \u0111\u01b0\u1ee3c 01 (m\u1ed9t) li\u00ean;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 C\u01a1 quan thu\u1ebf n\u01a1i ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3 nh\u1eadn \u0111\u01b0\u1ee3c 01 (m\u1ed9t) li\u00ean do Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc g\u1eedi l\u1ea1i, sau khi \u0111\u00e3 x\u00e1c nh\u1eadn h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u01b0u 01 (m\u1ed9t) li\u00ean l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3;<\/span><\/p>\n<p><span lang=\"AMH\">\u2013 Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng th\u00ec ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c nh\u1eadn 01 (m\u1ed9t) li\u00ean \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n v\u00e0 l\u01b0u.<\/span><\/p>\n<p><span lang=\"AMH\">4. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n kho\u1ea3n ho\u00e0n tr\u1ea3, b\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh \u0111\u1ec3 theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h4 align=\"left\"><span lang=\"AMH\">Ch\u01b0\u01a1ng VIII<\/span><\/h4>\n<h4><span lang=\"AMH\">KI\u1ec2M TRA, THANH TRA THU\u1ebe, QU\u1ea2N L\u00dd R\u1ee6I RO<\/span><\/h4>\n<p><b><span lang=\"AMH\">M\u1ee5c 1. KI\u1ec2M TRA THU\u1ebe<\/span><\/b><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 60. Ki\u1ec3m tra h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 trong h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n trong h\u1ed3 s\u01a1 khai thu\u1ebf ch\u01b0a \u0111\u1ee7 t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh ho\u1eb7c khai ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau theo quy \u0111\u1ecbnh th\u00ec c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft \u0111\u1ec3 ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span lang=\"AMH\">2. Ki\u1ec3m tra \u0111\u1ec3 l\u00e0m r\u00f5 n\u1ed9i dung c\u1ea7n b\u1ed5 sung trong h\u1ed3 s\u01a1 thu\u1ebf<\/span><\/p>\n<p><span lang=\"AMH\">a)<b> <\/b>Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, so s\u00e1nh, ph\u00e2n t\u00edch x\u00e9t th\u1ea5y c\u00f3 n\u1ed9i dung khai ch\u01b0a \u0111\u00fang, s\u1ed1 li\u1ec7u khai kh\u00f4ng ch\u00ednh x\u00e1c ho\u1eb7c c\u00f3 nh\u1eefng n\u1ed9i dung c\u1ea7n x\u00e1c minh li\u00ean quan \u0111\u1ebfn s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u theo m\u1eabu s\u1ed1 01\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">Th\u1eddi gian gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 thu\u1ebf kh\u00f4ng qu\u00e1 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u1ed3i b\u00e1o (n\u1ebfu g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n). Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u1ebfn c\u01a1 quan thu\u1ebf gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp ho\u1eb7c b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u ho\u1eb7c b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n<p><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i l\u1eadp Bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c theo m\u1eabu s\u1ed1 02\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang th\u00ec h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c l\u01b0u c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u m\u00e0 kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang th\u00ec c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung. Th\u1eddi h\u1ea1n khai b\u1ed5 sung l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o y\u00eau c\u1ea7u khai b\u1ed5 sung.<\/span><\/p>\n<p><span lang=\"AMH\">d) H\u1ebft th\u1eddi h\u1ea1n theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u; ho\u1eb7c kh\u00f4ng khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf; ho\u1eb7c gi\u1ea3i tr\u00ecnh, khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang th\u00ec c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft theo m\u1eabu 01\/A\u0110TH ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y; ho\u1eb7c ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 61. Ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf; kh\u00f4ng khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf ho\u1eb7c gi\u1ea3i tr\u00ecnh, khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang; ho\u1eb7c c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"AMH\">2. 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 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><\/p>\n<p><span lang=\"AMH\">Ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u0103n c\u1ee9 tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 70 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf v\u1ec1 khai sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m, s\u1ed1 thu\u1ebf \u0111\u00e3 ho\u00e0n, ho\u1eb7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ho\u1eb7c c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">Khi x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">3. Ki\u1ec3m tra \u0111\u1ed1i v\u1edbi 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><\/p>\n<p><span lang=\"AMH\">C\u0103n c\u1ee9 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 41 v\u00e0 ki\u1ec3m tra sau ho\u00e0n thu\u1ebf t\u1ea1i kho\u1ea3n 4, \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 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 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 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">4. 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: H\u00e0ng n\u0103m, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 ngu\u1ed3n nh\u00e2n l\u1ef1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd \u0111\u1ec3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch, chuy\u00ean \u0111\u1ec1 ki\u1ec3m tra. Vi\u1ec7c h\u01b0\u1edbng d\u1eabn x\u00e2y d\u1ef1ng, ph\u00ea duy\u1ec7t, \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch, chuy\u00ean \u0111\u1ec1 ki\u1ec3m tra do th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p tr\u00ean quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">5. Ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, c\u1ed5 ph\u1ea7n ho\u00e1, \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t, ki\u1ec3m tra theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng linh ho\u1ea1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">6. Ph\u1ea1m vi v\u00e0 t\u1ea7n su\u1ea5t ki\u1ec3m tra<\/span><\/p>\n<p><span lang=\"VI\">Ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ed1i \u0111a 1 l\u1ea7n trong 1 n\u0103m v\u1edbi ph\u1ea1m vi ki\u1ec3m tra to\u00e0n di\u1ec7n vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ho\u1eb7c ki\u1ec3m tra theo t\u1eebng d\u1ea5u hi\u1ec7u r\u1ee7i ro v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c ki\u1ec3m tra theo n\u1ed9i dung c\u1ee5 th\u1ec3.<\/span><\/p>\n<p><span lang=\"VI\">7. X\u1eed l\u00fd ch\u1ed3ng ch\u00e9o trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p k\u1ebf ho\u1ea1ch ki\u1ec3m tra, chuy\u00ean \u0111\u1ec1 ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p d\u01b0\u1edbi n\u1ebfu c\u00f3 s\u1ef1 tr\u00f9ng l\u1eb7p v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra v\u1edbi k\u1ebf ho\u1ea1ch ki\u1ec3m tra, thanh tra v\u1ec1 thu\u1ebf c\u1ee7a Thanh tra Ch\u00ednh ph\u1ee7, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, Thanh tra B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf c\u1ea5p tr\u00ean th\u00ec th\u1ef1c hi\u1ec7n theo k\u1ebf ho\u1ea1ch c\u1ee7a c\u00e1c c\u01a1 quan c\u1ea5p tr\u00ean;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p k\u1ebf ho\u1ea1ch ki\u1ec3m tra, chuy\u00ean \u0111\u1ec1 ki\u1ec3m tra c\u00f3 s\u1ef1 tr\u00f9ng l\u1eb7p v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra v\u1edbi k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra v\u1ec1 thu\u1ebf c\u1ee7a Thanh tra t\u1ec9nh, S\u1edf T\u00e0i ch\u00ednh, c\u01a1 quan thanh tra \u0111\u1ecba ph\u01b0\u01a1ng th\u00ec C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi Ch\u00e1nh Thanh tra t\u1ec9nh, Gi\u00e1m \u0111\u1ed1c S\u1edf T\u00e0i ch\u00ednh \u0111\u1ec3 x\u1eed l\u00fd, b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng xem x\u00e9t quy\u1ebft \u0111\u1ecbnh khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 62. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a) Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 61 Th\u00f4ng t\u01b0 n\u00e0y. Vi\u1ec7c ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i vi\u1ec7c ki\u1ec3m tra khi kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ban h\u00e0nh theo m\u1eabu s\u1ed1 03\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng qu\u00e1 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf, k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Trong tr\u01b0\u1eddng h\u1ee3p x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft, c\u1ea7n c\u00f3 th\u00eam th\u1eddi gian \u0111\u1ec3 x\u00e1c minh, thu th\u1eadp ch\u1ee9ng c\u1ee9 th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 01 (m\u1ed9t) ng\u00e0y tr\u01b0\u1edbc khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n ki\u1ec3m tra theo quy \u0111\u1ecbnh, Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra ph\u1ea3i b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ki\u1ec3m tra \u0111\u1ec3 tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan thu\u1ebf gia h\u1ea1n th\u1eddi gian ki\u1ec3m tra. Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ch\u1ec9 \u0111\u01b0\u1ee3c gia h\u1ea1n 01 (m\u1ed9t) l\u1ea7n, d\u01b0\u1edbi h\u00ecnh th\u1ee9c Quy\u1ebft \u0111\u1ecbnh theo m\u1eabu s\u1ed1 18\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">b) Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 n\u00e0y, trong th\u1eddi gian 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee9ng minh \u0111\u01b0\u1ee3c v\u1edbi c\u01a1 quan thu\u1ebf s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang ho\u1eb7c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p theo x\u00e1c \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf, th\u00ec Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh b\u00e3i b\u1ecf Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf theo m\u1eabu s\u1ed1 19\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">d) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecf \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u1eafng m\u1eb7t trong th\u1eddi gian d\u00e0i b\u1edfi l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng, ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang \u0111i\u1ec1u tra, thanh tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh b\u00e3i b\u1ecf Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf theo m\u1eabu s\u1ed1 19\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">2. Vi\u1ec7c ki\u1ec3m tra theo Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh. Khi b\u1eaft \u0111\u1ea7u ki\u1ec3m tra thu\u1ebf, tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, l\u1eadp Bi\u00ean b\u1ea3n c\u00f4ng b\u1ed1 theo m\u1eabu s\u1ed1 05\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 gi\u1ea3i th\u00edch n\u1ed9i dung Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf hi\u1ec3u v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ea5p h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/span><\/p>\n<p><span lang=\"VI\">3. Tr\u01b0\u1eddng h\u1ee3p khi nh\u1eadn \u0111\u01b0\u1ee3c Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e3n th\u1eddi gian ti\u1ebfn h\u00e0nh ki\u1ec3m tra th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf n\u00eau r\u00f5 l\u00fd do v\u00e0 th\u1eddi gian ho\u00e3n \u0111\u1ec3 xem x\u00e9t quy\u1ebft \u0111\u1ecbnh. 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 \u0111\u1ec1 ngh\u1ecb ho\u00e3n th\u1eddi gian ki\u1ec3m tra, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn vi\u1ec7c ho\u00e3n th\u1eddi gian ki\u1ec3m tra.<\/span><\/p>\n<p><span lang=\"VI\">4. Trong th\u1eddi gian ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng ph\u1ea3i t\u1ea1m d\u1eebng ki\u1ec3m tra. Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ki\u1ec3m tra n\u00eau r\u00f5 l\u00fd do t\u1ea1m d\u1eebng, th\u1eddi h\u1ea1n t\u1ea1m d\u1eebng \u0111\u1ec3 tr\u00ecnh ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ra th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c t\u1ea1m d\u1eebng ki\u1ec3m tra. Th\u1eddi gian t\u1ea1m d\u1eebng kh\u00f4ng t\u00ednh trong th\u1eddi h\u1ea1n ki\u1ec3m tra.<\/span><\/p>\n<p><span lang=\"VI\">5. 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 thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u1ea3i ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c t\u1eeb ch\u1ed1i tr\u00ec ho\u00e3n, tr\u1ed1n tr\u00e1nh vi\u1ec7c cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n 06 (s\u00e1u) gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong th\u1eddi gian ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">6. Bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">Bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu s\u1ed1 04\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c k\u00fd trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ki\u1ec3m tra.<\/span><\/p>\n<p><span lang=\"VI\">Bi\u00ean b\u1ea3n ki\u1ec3m tra g\u1ed3m c\u00e1c n\u1ed9i dung ch\u00ednh sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 l\u1eadp bi\u00ean b\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 K\u1ebft lu\u1eadn v\u1ec1 t\u1eebng n\u1ed9i dung \u0111\u00e3 ti\u1ebfn h\u00e0nh ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m; x\u1eed l\u00fd vi ph\u1ea1m theo th\u1ea9m quy\u1ec1n; ki\u1ebfn ngh\u1ecb bi\u1ec7n ph\u00e1p x\u1eed l\u00fd kh\u00f4ng thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a \u0110o\u00e0n ki\u1ec3m tra.<\/span><\/p>\n<p><span lang=\"VI\">Bi\u00ean b\u1ea3n ki\u1ec3m tra ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u01b0\u1edbc \u0110o\u00e0n ki\u1ec3m tra v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ki\u1ec3m tra. Bi\u00ean b\u1ea3n ki\u1ec3m tra ph\u1ea3i \u0111\u01b0\u1ee3c Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ho\u1eb7c \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) k\u00fd v\u00e0o t\u1eebng trang, \u0111\u00f3ng d\u1ea5u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (bao g\u1ed3m c\u1ea3 d\u1ea5u gi\u00e1p lai v\u00e0 d\u1ea5u cu\u1ed1i bi\u00ean b\u1ea3n), n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 con d\u1ea5u ri\u00eang.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00f2n v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u01a1 ch\u1ebf ch\u00ednh s\u00e1ch ph\u1ea3i xin \u00fd ki\u1ebfn c\u1ea5p tr\u00ean th\u00ec ghi nh\u1eadn t\u1ea1i bi\u00ean b\u1ea3n. Khi c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi c\u1ee7a c\u1ea5p tr\u00ean th\u00ec \u0111o\u00e0n ki\u1ec3m tra ho\u1eb7c b\u1ed9 ph\u1eadn ki\u1ec3m tra ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp ph\u1ee5 l\u1ee5c bi\u00ean b\u1ea3n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">Khi k\u1ebft th\u00fac ki\u1ec3m tra, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00fd Bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf th\u00ec ch\u1eadm nh\u1ea5t trong 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 c\u00f4ng khai bi\u00ean b\u1ea3n ki\u1ec3m tra, Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh, b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ki\u1ec3m tra tr\u00ecnh ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd bi\u00ean b\u1ea3n ki\u1ec3m tra. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn kh\u00f4ng k\u00fd bi\u00ean b\u1ea3n ki\u1ec3m tra th\u00ec trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 30 (ba m\u01b0\u01a1i) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 c\u00f4ng khai bi\u00ean b\u1ea3n ki\u1ec3m tra, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd truy thu thu\u1ebf; x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c k\u1ebft lu\u1eadn ki\u1ec3m tra thu\u1ebf theo n\u1ed9i dung bi\u00ean b\u1ea3n ki\u1ec3m tra v\u00e0 d\u1eef li\u1ec7u, s\u1ed1 li\u1ec7u \u0111\u00e3 thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra.<\/span><\/p>\n<p><span lang=\"VI\">7. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ch\u1eadm nh\u1ea5t 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd Bi\u00ean b\u1ea3n ki\u1ec3m tra v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra ph\u1ea3i b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ki\u1ec3m tra \u0111\u1ec3 tr\u00ecnh ng\u01b0\u1eddi ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m tra. Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m tra d\u1eabn \u0111\u1ebfn ph\u1ea3i x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 7 (b\u1ea9y) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd bi\u00ean b\u1ea3n (<\/span><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 vi\u1ec7c c\u00f3 nhi\u1ec1u t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p <\/span><span lang=\"VI\">th\u00ec trong th\u1eddi h\u1ea1n <\/span><span lang=\"AMH\">t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 30 ng\u00e0y<\/span><span lang=\"VI\"> l\u00e0m vi\u1ec7c<\/span><span lang=\"AMH\">, k\u1ec3 t\u1eeb ng\u00e0y <\/span><span lang=\"VI\">k\u00fd bi\u00ean b\u1ea3n ki\u1ec3m tra), Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ph\u1ea3i ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf theo m\u1eabu s\u1ed1 20\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m tra d\u1eabn \u0111\u1ebfn kh\u00f4ng ph\u1ea3i x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ban h\u00e0nh K\u1ebft lu\u1eadn ki\u1ec3m tra.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra thu\u1ebf m\u00e0 ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf th\u00ec trong th\u1eddi h\u1ea1n 7 (b\u1ea9y) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ki\u1ec3m tra (t<\/span><span lang=\"AMH\">r\u01b0\u1eddng h\u1ee3p v\u1ee5 vi\u1ec7c c\u00f3 nhi\u1ec1u t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p <\/span><span lang=\"VI\">th\u00ec trong th\u1eddi h\u1ea1n <\/span><span lang=\"AMH\">t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 30 ng\u00e0y<\/span><span lang=\"VI\"> l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ki\u1ec3m tra), \u0111o\u00e0n ki\u1ec3m tra c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf \u0111\u1ec3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd sau ki\u1ec3m tra, ho\u1eb7c chuy\u1ec3n h\u1ed3 s\u01a1 sang b\u1ed9 ph\u1eadn thanh tra \u0111\u1ec3 ti\u1ebfn h\u00e0nh thanh tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 63. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a) T\u1eeb ch\u1ed1i vi\u1ec7c ki\u1ec3m tra khi kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">b) 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 thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">c) Nh\u1eadn bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf v\u00e0 y\u00eau c\u1ea7u gi\u1ea3i th\u00edch n\u1ed9i dung bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">d) B\u1ea3o l\u01b0u \u00fd ki\u1ebfn trong bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n v\u00e0 y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p><span lang=\"VI\">e) T\u1ed1 c\u00e1o h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">2. Ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span lang=\"VI\">a) Ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">b) Cung c\u1ea5p k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u (tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00ec cung c\u1ea5p c\u1ea3 file m\u1ec1m) li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra theo y\u00eau c\u1ea7u c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra thu\u1ebf; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u00e3 cung c\u1ea5p;<\/span><\/p>\n<p><span lang=\"VI\">c) K\u00fd bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf trong th\u1eddi h\u1ea1n 0<b>5<\/b> (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ki\u1ec3m tra;<\/span><\/p>\n<p><span lang=\"VI\">d) Ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 64. Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf v\u00e0 c\u00f4ng ch\u1ee9c thu\u1ebf trong vi\u1ec7c ki\u1ec3m tra thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf c\u00f3 nh\u1eefng nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"VI\">a) Ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n \u0111\u00fang n\u1ed9i dung, th\u1eddi gian ghi trong quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">b) \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m gi\u1eef ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 90 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">c) Gia h\u1ea1n ki\u1ec3m tra t\u1ea1m d\u1eebng ki\u1ec3m tra, ho\u00e3n th\u1eddi gian ki\u1ec3m tra trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft;<\/span><\/p>\n<p><span lang=\"VI\">d) Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo th\u1ea9m quy\u1ec1n ho\u1eb7c ki\u1ebfn ngh\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o li\u00ean quan \u0111\u1ebfn h\u00e0nh vi h\u00e0nh ch\u00ednh, quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">2. C\u00f4ng ch\u1ee9c thu\u1ebf khi th\u1ef1c hi\u1ec7n ki\u1ec3m tra thu\u1ebf c\u00f3 c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"VI\">a) Th\u1ef1c hi\u1ec7n \u0111\u00fang n\u1ed9i dung, th\u1eddi h\u1ea1n ghi trong quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">b) Y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra;<\/span><\/p>\n<p><span lang=\"VI\">c) L\u1eadp bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn s\u1ed1 li\u1ec7u, L\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf; b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra v\u1edbi ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, kh\u00e1ch quan c\u1ee7a bi\u00ean b\u1ea3n, b\u00e1o c\u00e1o \u0111\u00f3;<\/span><\/p>\n<p><span lang=\"VI\">d) X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo th\u1ea9m quy\u1ec1n ho\u1eb7c ki\u1ebfn ngh\u1ecb v\u1edbi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m.<\/span><\/p>\n<p><b>M\u1ee5c 2. THANH TRA THU\u1ebe<\/b><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 65. Thanh tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/b><\/p>\n<p><span lang=\"VI\">1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Thanh tra theo k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh theo k\u1ebf ho\u1ea1ch \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Thanh tra \u0111\u1ed9t xu\u1ea5t \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh khi ph\u00e1t hi\u1ec7n c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; thanh tra \u0111\u1ec3 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, c\u1ed5 ph\u1ea7n ho\u00e1; ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p ho\u1eb7c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">2. K\u1ebf ho\u1ea1ch thanh tra h\u00e0ng n\u0103m<\/span><\/p>\n<p><span lang=\"VI\">a) K\u1ebf ho\u1ea1ch thanh tra h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a ng\u00e0nh thu\u1ebf; c\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn, \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c \u0111\u00e1nh gi\u00e1, ph\u00e2n t\u00edch th\u00f4ng tin, x\u00e1c \u0111\u1ecbnh r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">b) K\u1ebf ho\u1ea1ch thanh tra h\u00e0ng n\u0103m khi tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t bao g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u: thuy\u1ebft minh c\u0103n c\u1ee9 l\u1eadp k\u1ebf ho\u1ea1ch; danh m\u1ee5c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra v\u00e0 d\u1ef1 th\u1ea3o Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t k\u1ebf ho\u1ea1ch thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">c) Danh m\u1ee5c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Chuy\u00ean \u0111\u1ec1 thanh tra (n\u1ebfu c\u00f3)<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft ghi r\u00f5: k\u1ef3 thanh tra, n\u1ed9i dung thanh tra, th\u1eddi gian th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p><span lang=\"VI\">3. X\u00e2y d\u1ef1ng v\u00e0 ph\u00ea duy\u1ec7t k\u1ebf ho\u1ea1ch thanh tra h\u00e0ng n\u0103m<\/span><\/p>\n<p><span lang=\"VI\">C\u0103n c\u1ee9 \u0111\u1ecbnh h\u01b0\u1edbng ch\u01b0\u01a1ng tr\u00ecnh thanh tra, h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 y\u00eau c\u1ea7u c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn k\u1ebf ho\u1ea1ch thanh tra ng\u00e0nh thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 15 th\u00e1ng 10 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">T\u1ed5ng c\u1ee5c Thu\u1ebf l\u1eadp k\u1ebf ho\u1ea1ch thanh tra c\u1ee7a m\u00ecnh, g\u1eedi \u0111\u1ebfn Thanh tra B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 01 th\u00e1ng 11 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t k\u1ebf ho\u1ea1ch thanh tra c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 25 th\u00e1ng 11 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">C\u1ee5c Thu\u1ebf l\u1eadp k\u1ebf ho\u1ea1ch thanh tra c\u1ee7a m\u00ecnh, g\u1eedi \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 25 th\u00e1ng 11 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u00ea duy\u1ec7t k\u1ebf ho\u1ea1ch thanh tra c\u1ee7a C\u1ee5c Thu\u1ebf ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 15 th\u00e1ng 12 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">Chi c\u1ee5c Thu\u1ebf l\u1eadp k\u1ebf ho\u1ea1ch thanh tra c\u1ee7a m\u00ecnh, g\u1eedi \u0111\u1ebfn C\u1ee5c Thu\u1ebf ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 05 th\u00e1ng 12 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf ph\u00ea duy\u1ec7t K\u1ebf ho\u1ea1ch thanh tra c\u1ee7a Chi c\u1ee5c Thu\u1ebf ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 20 th\u00e1ng 12 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">4. \u0110i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch thanh tra h\u00e0ng n\u0103m<\/span><\/p>\n<p><span lang=\"VI\">a) K\u1ebf ho\u1ea1ch thanh tra h\u00e0ng n\u0103m \u0111\u00e3 ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, ho\u1eb7c Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u1ea5p tr\u00ean:<\/span><\/p>\n<p><span lang=\"VI\">C\u0103n c\u1ee9 ch\u1ec9 \u0111\u1ea1o c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u1ea5p tr\u00ean, c\u01a1 quan thu\u1ebf c\u1ea5p d\u01b0\u1edbi d\u1ef1 th\u1ea3o n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch thanh tra v\u00e0 g\u1eedi \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t k\u1ebf ho\u1ea1ch thanh tra xem x\u00e9t ph\u00ea duy\u1ec7t \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ec1 xu\u1ea5t c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 k\u1ebf ho\u1ea1ch thanh tra:<\/span><\/p>\n<p><span lang=\"VI\">C\u0103n c\u1ee9 nhi\u1ec7m v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch thanh tra \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch thanh tra h\u00e0ng n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao, tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t k\u1ebf ho\u1ea1ch thanh tra xem x\u00e9t.<\/span><\/p>\n<p><span lang=\"VI\">b) Th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch thanh tra h\u00e0ng n\u0103m:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch thanh tra c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u00ea duy\u1ec7t \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch thanh tra c\u1ee7a C\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf ph\u00ea duy\u1ec7t \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch thanh tra c\u1ee7a Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">c) N\u1ed9i dung, th\u1ee7 t\u1ee5c tr\u00ecnh ph\u00ea duy\u1ec7t \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch thanh tra nh\u01b0 n\u1ed9i dung, th\u1ee7 t\u1ee5c ph\u00ea duy\u1ec7t k\u1ebf ho\u1ea1ch thanh tra h\u00e0ng n\u0103m, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p><span lang=\"VI\">H\u00e0ng n\u0103m, tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 9, c\u00e1c C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf xem x\u00e9t vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch thanh tra \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch thanh tra h\u00e0ng n\u0103m (n\u1ebfu c\u00f3) tr\u01b0\u1edbc ng\u00e0y 5 th\u00e1ng 10 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">5. Vi\u1ec7c x\u1eed l\u00fd ch\u1ed3ng ch\u00e9o trong ho\u1ea1t \u0111\u1ed9ng thanh tra<\/span><\/p>\n<p><span lang=\"VI\">K\u1ebf ho\u1ea1ch thanh tra c\u1ee7a c\u01a1 quan c\u1ea5p d\u01b0\u1edbi n\u1ebfu c\u00f3 s\u1ef1 ch\u1ed3ng ch\u00e9o v\u1edbi k\u1ebf ho\u1ea1ch c\u1ee7a c\u01a1 quan c\u1ea5p tr\u00ean th\u00ec th\u1ef1c hi\u1ec7n theo k\u1ebf ho\u1ea1ch c\u1ee7a c\u01a1 quan c\u1ea5p tr\u00ean.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thanh tra Ch\u00ednh ph\u1ee7, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, Thanh tra B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 k\u1ebf ho\u1ea1ch thanh tra v\u1ec1 thu\u1ebf tr\u00f9ng v\u1edbi k\u1ebf ho\u1ea1ch thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec \u01b0u ti\u00ean k\u1ebf ho\u1ea1ch thanh tra thu\u1ebf c\u1ee7a c\u01a1 quan thanh tra Ch\u00ednh ph\u1ee7, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, Thanh tra B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ch\u1ed3ng ch\u00e9o trong ho\u1ea1t \u0111\u1ed9ng thanh tra c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd; ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan trong ng\u00e0nh x\u1eed l\u00fd ch\u1ed3ng ch\u00e9o ph\u00e1t sinh; b\u00e1o c\u00e1o Ch\u00e1nh Thanh tra B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t quy\u1ebft \u0111\u1ecbnh khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n<p><span lang=\"VI\">6. C\u00f4ng khai k\u1ebf ho\u1ea1ch thanh tra h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span lang=\"VI\">K\u1ebf ho\u1ea1ch thanh tra h\u00e0ng n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 30 (ba m\u01b0\u01a1i) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t k\u1ebf ho\u1ea1ch thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch thanh tra, ho\u1eb7c thay \u0111\u1ed5i k\u1ebf ho\u1ea1ch thanh tra do tr\u00f9ng v\u1edbi k\u1ebf ho\u1ea1ch c\u1ea5p tr\u00ean th\u00ec th\u00f4ng b\u00e1o l\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">7. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecf \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1eafng m\u1eb7t trong th\u1eddi gian d\u00e0i b\u1edfi l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng, ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang \u0111i\u1ec1u tra th\u00ec Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh b\u00e3i b\u1ecf Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf theo m\u1eabu s\u1ed1 19\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 66. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/b><\/p>\n<p>1. Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf.<\/p>\n<p><span lang=\"VI\">a) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf theo m\u1eabu s\u1ed1 03\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b) C\u0103n c\u1ee9 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 K\u1ebf ho\u1ea1ch thanh tra \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Theo y\u00eau c\u1ea7u c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Khi ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Y\u00eau c\u1ea7u c\u1ee7a vi\u1ec7c gi\u1ea3i quy\u1ebft h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Y\u00eau c\u1ea7u c\u1ee7a vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"VI\">c) Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 thanh tra;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra (tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean th\u00ec n\u1ed9i dung Quy\u1ebft \u0111\u1ecbnh thanh tra ph\u1ea3i ghi c\u1ee5 th\u1ec3 danh s\u00e1ch \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c thanh tra theo Quy\u1ebft \u0111\u1ecbnh);<\/span><\/p>\n<p><span lang=\"VI\">\u2013 N\u1ed9i dung, ph\u1ea1m vi, nhi\u1ec7m v\u1ee5 thanh tra;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u1eddi h\u1ea1n ti\u1ebfn h\u00e0nh thanh tra;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra v\u00e0 c\u00e1c th\u00e0nh vi\u00ean kh\u00e1c c\u1ee7a \u0111o\u00e0n thanh tra. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, \u0110o\u00e0n thanh tra c\u00f3 Ph\u00f3 tr\u01b0\u1edfng \u0111o\u00e0n thanh tra \u0111\u1ec3 gi\u00fap Tr\u01b0\u1edfng \u0110o\u00e0n th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Tr\u01b0\u1edfng \u0110o\u00e0n v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao.<\/span><\/p>\n<p><span lang=\"VI\">Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">d) Th\u1eddi h\u1ea1n thanh tra thu\u1ebf do T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfn h\u00e0nh kh\u00f4ng qu\u00e1 45 (b\u1ed1n m\u01b0\u01a1i l\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p c\u00f3 th\u1ec3 k\u00e9o d\u00e0i h\u01a1n, nh\u01b0ng kh\u00f4ng qu\u00e1 70 (b\u1ea9y m\u01b0\u01a1i) ng\u00e0y l\u00e0m vi\u1ec7c; do Thanh tra C\u1ee5c thu\u1ebf, Chi c\u1ee5c Thu\u1ebf ti\u1ebfn h\u00e0nh kh\u00f4ng qu\u00e1 30 (ba m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c, tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p c\u00f3 th\u1ec3 k\u00e9o d\u00e0i h\u01a1n, nh\u01b0ng kh\u00f4ng qu\u00e1 45 (b\u1ed1n m\u01b0\u01a1i l\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/p>\n<p><span lang=\"VI\">Th\u1eddi h\u1ea1n c\u1ee7a cu\u1ed9c thanh tra \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra \u0111\u1ebfn ng\u00e0y k\u1ebft th\u00fac vi\u1ec7c thanh tra t\u1ea1i n\u01a1i \u0111\u01b0\u1ee3c thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">Trong tr\u01b0\u1eddng h\u1ee3p x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft, c\u1ea7n c\u00f3 th\u00eam th\u1eddi gian \u0111\u1ec3 x\u00e1c minh, thu th\u1eadp ch\u1ee9ng c\u1ee9 th\u00ec ch\u1eadm nh\u1ea5t 05(n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n thanh tra theo quy\u1ebft \u0111\u1ecbnh, Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra ph\u1ea3i b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn thanh tra \u0111\u1ec3 tr\u00ecnh ng\u01b0\u1eddi ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh thanh tra \u0111\u1ec3 gia h\u1ea1n thanh tra. Quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n th\u1eddi gian thanh tra ch\u1ec9 \u0111\u01b0\u1ee3c gia h\u1ea1n m\u1ed9t l\u1ea7n, d\u01b0\u1edbi h\u00ecnh th\u1ee9c Quy\u1ebft \u0111\u1ecbnh. Th\u1eddi gian c\u1ee7a quy\u1ebft \u0111\u1ecbnh thanh tra v\u00e0 quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n thanh tra kh\u00f4ng qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u00f3 th\u1ec3 k\u00e9o d\u00e0i cho m\u1ed9t cu\u1ed9c thanh tra ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<p><span lang=\"VI\">2. Y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u<\/span><\/p>\n<p><span lang=\"VI\">\u0110o\u00e0n thanh tra \u0111\u01b0\u1ee3c quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u ho\u1eb7c gi\u1ea3i tr\u00ecnh nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh thanh tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">3. Tr\u01b0\u1eddng h\u1ee3p khi nh\u1eadn \u0111\u01b0\u1ee3c Quy\u1ebft \u0111\u1ecbnh thanh tra, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e3n th\u1eddi gian ti\u1ebfn h\u00e0nh thanh tra th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf n\u00eau r\u00f5 l\u00fd do v\u00e0 th\u1eddi gian ho\u00e3n \u0111\u1ec3 xem x\u00e9t quy\u1ebft \u0111\u1ecbnh. 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 \u0111\u1ec1 ngh\u1ecb ho\u00e3n th\u1eddi gian thanh tra, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn vi\u1ec7c ho\u00e3n th\u1eddi gian thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">4. Ti\u1ebfn h\u00e0nh thanh tra<\/span><\/p>\n<p><span lang=\"VI\">a) C\u00f4ng b\u1ed1 Quy\u1ebft \u0111\u1ecbnh thanh tra<\/span><\/p>\n<p><span lang=\"VI\">Ch\u1eadm nh\u1ea5t l\u00e0 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra, Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1edbc khi c\u00f4ng b\u1ed1 Quy\u1ebft \u0111\u1ecbnh thanh tra, Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra th\u00f4ng b\u00e1o vi\u1ec7c c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, b\u1ed9 ph\u1eadn thanh tra th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra v\u1ec1 th\u1eddi gian, th\u00e0nh ph\u1ea7n tham d\u1ef1. Khi c\u00f4ng b\u1ed1 Quy\u1ebft \u0111\u1ecbnh thanh tra, Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra ph\u1ea3i: gi\u1ea3i th\u00edch v\u1ec1 n\u1ed9i dung quy\u1ebft \u0111\u1ecbnh thanh tra \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra hi\u1ec3u r\u00f5 v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ea5p h\u00e0nh Quy\u1ebft \u0111\u1ecbnh thanh tra; th\u00f4ng b\u00e1o ch\u01b0\u01a1ng tr\u00ecnh l\u00e0m vi\u1ec7c gi\u1eefa \u0110o\u00e0n thanh tra v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra v\u00e0 nh\u1eefng c\u00f4ng vi\u1ec7c kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">Vi\u1ec7c c\u00f4ng b\u1ed1 Quy\u1ebft \u0111\u1ecbnh thanh tra ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n theo m\u1eabu s\u1ed1 05\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">b) Th\u1ef1c hi\u1ec7n thanh tra<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Khi b\u1eaft \u0111\u1ea7u ti\u1ebfn h\u00e0nh thanh tra, \u0110o\u00e0n thanh tra y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra nh\u01b0 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf, t\u00ecnh tr\u1ea1ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, h\u1ed3 s\u01a1, b\u00e1o c\u00e1o h\u00f3a \u0111\u01a1n, s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 khai thu\u1ebf\u2026 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u (tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00ec cung c\u1ea5p c\u1ea3 file m\u1ec1m) li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra theo y\u00eau c\u1ea7u c\u1ee7a \u0110o\u00e0n thanh tra. \u0110\u1ed1i v\u1edbi nh\u1eefng th\u00f4ng tin, t\u00e0i li\u1ec7u kh\u00f4ng li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra thu\u1ebf, th\u00f4ng tin, t\u00e0i li\u1ec7u thu\u1ed9c b\u00ed m\u1eadt Nh\u00e0 n\u01b0\u1edbc, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i cung c\u1ea5p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c. Khi ti\u1ebfp nh\u1eadn c\u00e1c t\u00e0i li\u1ec7u do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p, \u0110o\u00e0n thanh tra c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m \u0111\u1ebfm, b\u1ea3o qu\u1ea3n, khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u \u0111\u00fang m\u1ee5c \u0111\u00edch, kh\u00f4ng \u0111\u1ec3 th\u1ea5t l\u1ea1c t\u00e0i li\u1ec7u. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra th\u1ef1c hi\u1ec7n ni\u00eam phong m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan t\u1edbi n\u1ed9i dung thanh tra. Vi\u1ec7c ni\u00eam phong, m\u1edf ni\u00eam phong khai th\u00e1c t\u00e0i li\u1ec7u ho\u1eb7c h\u1ee7y b\u1ecf ni\u00eam phong th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh thanh tra, \u0110o\u00e0n thanh tra th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin trong h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan, khi c\u1ea7n thi\u1ebft c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong ph\u1ea1m vi n\u1ed9i dung c\u1ee7a Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf \u0111\u1ec3 ph\u00e1t hi\u1ec7n, l\u00e0m r\u00f5 c\u00e1c v\u1ea5n \u0111\u1ec1, c\u00e1c s\u1ef1 vi\u1ec7c v\u00e0 k\u1ebft lu\u1eadn ch\u00ednh x\u00e1c, trung th\u1ef1c, kh\u00e1ch quan v\u1ec1 n\u1ed9i dung thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ed1i v\u1edbi nh\u1eefng s\u1ef1 vi\u1ec7c, t\u00e0i li\u1ec7u ph\u1ea3n \u00e1nh ch\u01b0a r\u00f5, ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf k\u1ebft lu\u1eadn, \u0110o\u00e0n thanh tra chu\u1ea9n b\u1ecb chi ti\u1ebft n\u1ed9i dung y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a r\u00f5, \u0110o\u00e0n thanh tra t\u1ed5 ch\u1ee9c \u0111\u1ed1i tho\u1ea1i, ch\u1ea5t v\u1ea5n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 n\u1ed9i dung v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n. Cu\u1ed9c \u0111\u1ed1i tho\u1ea1i, ch\u1ea5t v\u1ea5n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n c\u00f3 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean v\u00e0 \u0111\u01b0\u1ee3c ghi \u00e2m trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft ph\u1ea3i gi\u00e1m \u0111\u1ecbnh t\u00e0i li\u1ec7u, Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra b\u00e1o c\u00e1o ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra quy\u1ebft \u0111\u1ecbnh tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra. \u0110o\u00e0n thanh tra l\u1eadp bi\u00ean b\u1ea3n thu gi\u1eef t\u00e0i li\u1ec7u ghi r\u00f5 t\u00ecnh tr\u1ea1ng c\u1ee7a t\u00e0i li\u1ec7u \u0111\u00f3 (k\u1ec3 c\u1ea3 hi\u1ec7n v\u1eadt n\u1ebfu c\u00f3) \u0111\u1ec3 chuy\u1ec3n c\u01a1 quan gi\u00e1m \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Trong qu\u00e1 tr\u00ecnh thanh tra, n\u1ebfu ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c, ho\u1eb7c d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf c\u00f3 t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p trong thanh tra theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 89, \u0110i\u1ec1u 90, \u0110i\u1ec1u 91 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Trong th\u1eddi gian thanh tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u00e0nh vi\u00ean \u0110o\u00e0n thanh tra ph\u1ea3i b\u00e1o c\u00e1o v\u1ec1 ti\u1ebfn \u0111\u1ed9 v\u00e0 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao theo y\u00eau c\u1ea7u c\u1ee7a Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra; tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n nh\u1eefng v\u1ea5n \u0111\u1ec1 v\u01b0\u1ee3t qu\u00e1 th\u1ea9m quy\u1ec1n c\u1ea7n ph\u1ea3i x\u1eed l\u00fd ngay th\u00ec k\u1ecbp th\u1eddi b\u00e1o c\u00e1o Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh; l\u1eadp bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn t\u00ecnh h\u00ecnh v\u00e0 s\u1ed1 li\u1ec7u qua thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, x\u1eed l\u00fd k\u1ecbp th\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a th\u00e0nh vi\u00ean \u0110o\u00e0n thanh tra; tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1ee3t qu\u00e1 th\u1ea9m quy\u1ec1n th\u00ec b\u00e1o c\u00e1o ngay ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110o\u00e0n thanh tra th\u1ef1c hi\u1ec7n l\u1eadp h\u1ed3 s\u01a1 thanh tra l\u00e0m t\u00e0i li\u1ec7u \u0111\u1ec3 l\u1eadp Bi\u00ean b\u1ea3n thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">c) B\u00e1o c\u00e1o ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thanh tra:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra v\u1ec1 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a \u0110o\u00e0n thanh tra ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y 1 l\u1ea7n (theo m\u1eabu s\u1ed1 21\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) k\u1ec3 t\u1eeb khi ti\u1ebfn h\u00e0nh thanh tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c theo y\u00eau c\u1ea7u \u0111\u1ed9t xu\u1ea5t c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thanh tra ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n, g\u1ed3m c\u00e1c n\u1ed9i dung: N\u1ed9i dung \u0111\u00e3 tri\u1ec3n khai; C\u00e1c n\u1ed9i dung \u0111\u00e3 ho\u00e0n th\u00e0nh; C\u00e1c n\u1ed9i dung \u0111ang ti\u1ebfn h\u00e0nh; C\u00e1c n\u1ed9i dung th\u1ef1c hi\u1ec7n trong th\u1eddi gian t\u1edbi; V\u01b0\u1edbng m\u1eafc, ki\u1ebfn ngh\u1ecb, \u0111\u1ec1 xu\u1ea5t (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span lang=\"VI\">d) Trong th\u1eddi gian thanh tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng ph\u1ea3i t\u1ea1m d\u1eebng thanh tra. Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn thanh tra n\u00eau r\u00f5 l\u00fd do t\u1ea1m d\u1eebng, th\u1eddi h\u1ea1n t\u1ea1m d\u1eebng \u0111\u1ec3 tr\u00ecnh ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ra th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c t\u1ea1m d\u1eebng thanh tra. Th\u1eddi gian t\u1ea1m d\u1eebng kh\u00f4ng t\u00ednh trong th\u1eddi h\u1ea1n thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Trong qu\u00e1 tr\u00ecnh thanh tra n\u1ebfu ph\u00e1t hi\u1ec7n vi ph\u1ea1m kh\u00f4ng thu\u1ed9c ph\u1ea1m vi thanh tra th\u00ec tr\u01b0\u1edfng \u0111o\u00e0n thanh tra b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn thanh tra \u0111\u1ec3 tr\u00ecnh ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh b\u1ed5 sung n\u1ed9i dung thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">e) Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u1ea3i ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c t\u1eeb ch\u1ed1i tr\u00ec ho\u00e3n, tr\u1ed1n tr\u00e1nh vi\u1ec7c cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n 06 (s\u00e1u) gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong th\u1eddi gian thanh tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">g) L\u1eadp bi\u00ean b\u1ea3n thanh tra thu\u1ebf:<\/span><\/p>\n<p><span lang=\"VI\">Bi\u00ean b\u1ea3n thanh tra thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu s\u1ed1 04\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Bi\u00ean b\u1ea3n thanh tra thu\u1ebf ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 l\u1eadp bi\u00ean b\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 K\u1ebft lu\u1eadn v\u1ec1 t\u1eebng n\u1ed9i dung \u0111\u00e3 ti\u1ebfn h\u00e0nh thanh tra, x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m; x\u1eed l\u00fd vi ph\u1ea1m theo th\u1ea9m quy\u1ec1n; ki\u1ebfn ngh\u1ecb bi\u1ec7n ph\u00e1p x\u1eed l\u00fd kh\u00f4ng thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a \u0110o\u00e0n thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">Bi\u00ean b\u1ea3n thanh tra ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u01b0\u1edbc \u0110o\u00e0n thanh tra v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra. Bi\u00ean b\u1ea3n thanh tra ph\u1ea3i \u0111\u01b0\u1ee3c Tr\u01b0\u1edfng \u0111o\u00e0n th\u00e0nh tra v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ho\u1eb7c \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) k\u00fd v\u00e0o t\u1eebng trang, \u0111\u00f3ng d\u1ea5u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (bao g\u1ed3m c\u1ea3 d\u1ea5u gi\u00e1p lai v\u00e0 d\u1ea5u cu\u1ed1i bi\u00ean b\u1ea3n) n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 con d\u1ea5u ri\u00eang.<\/span><\/p>\n<p><span lang=\"VI\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn Bi\u00ean b\u1ea3n thanh tra thu\u1ebf, y\u00eau c\u1ea7u gi\u1ea3i th\u00edch n\u1ed9i dung Bi\u00ean b\u1ea3n thanh tra thu\u1ebf v\u00e0 b\u1ea3o l\u01b0u \u00fd ki\u1ebfn trong Bi\u00ean b\u1ea3n thanh tra thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00f2n v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u01a1 ch\u1ebf ch\u00ednh s\u00e1ch ph\u1ea3i xin \u00fd ki\u1ebfn c\u1ea5p tr\u00ean th\u00ec ghi nh\u1eadn t\u1ea1i bi\u00ean b\u1ea3n; khi c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi c\u1ee7a c\u1ea5p tr\u00ean th\u00ec \u0111o\u00e0n thanh tra ho\u1eb7c b\u1ed9 ph\u1eadn thanh tra ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp ph\u1ee5 l\u1ee5c bi\u00ean b\u1ea3n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">Khi k\u1ebft th\u00fac thanh tra, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00fd Bi\u00ean b\u1ea3n thanh tra thu\u1ebf th\u00ec ch\u1eadm nh\u1ea5t trong 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 c\u00f4ng khai bi\u00ean b\u1ea3n thanh tra, Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn thanh tra tr\u00ecnh ng\u01b0\u1eddi ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh thanh tra ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd bi\u00ean b\u1ea3n thanh tra. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn kh\u00f4ng k\u00fd bi\u00ean b\u1ea3n thanh tra th\u00ec trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 30 (ba m\u01b0\u01a1i)<b> <\/b>ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 c\u00f4ng khai bi\u00ean b\u1ea3n thanh tra,<b> <\/b>Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd truy thu thu\u1ebf; x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 k\u1ebft lu\u1eadn thanh tra thu\u1ebf theo n\u1ed9i dung bi\u00ean b\u1ea3n thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">5. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 thanh tra<\/span><\/p>\n<p><span lang=\"VI\">a) Ch\u1eadm nh\u1ea5t l\u00e0 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac thanh tra, tr\u01b0\u1edfng \u0111o\u00e0n thanh tra ph\u1ea3i b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 thanh tra v\u1edbi l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn thanh tra \u0111\u1ec3 tr\u00ecnh ng\u01b0\u1eddi ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh thanh tra v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, kh\u00e1ch quan c\u1ee7a b\u00e1o c\u00e1o \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 thanh tra ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 K\u1ebft qu\u1ea3 c\u1ee5 th\u1ec3 v\u1ec1 t\u1eebng n\u1ed9i dung \u0111\u00e3 ti\u1ebfn h\u00e0nh thanh tra;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u00dd ki\u1ebfn kh\u00e1c nhau gi\u1eefa th\u00e0nh vi\u00ean \u0110o\u00e0n thanh tra v\u1edbi Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra v\u1ec1 n\u1ed9i dung b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 thanh tra (n\u1ebfu c\u00f3);<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m v\u00e0 ki\u1ebfn ngh\u1ecb bi\u1ec7n ph\u00e1p x\u1eed l\u00fd.<\/span><\/p>\n<p><span lang=\"VI\">6. K\u1ebft lu\u1eadn thanh tra v\u00e0 Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/p>\n<p><span lang=\"VI\">a) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n K\u1ebft lu\u1eadn thanh tra thu\u1ebf theo m\u1eabu s\u1ed1 06\/KTTT v\u00e0 Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf theo m\u1eabu s\u1ed1 20\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n<p><span lang=\"VI\">Ch\u1eadm nh\u1ea5t 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 thanh tra, ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra ph\u1ea3i ban h\u00e0nh v\u0103n b\u1ea3n k\u1ebft lu\u1eadn thanh tra; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung k\u1ebft lu\u1eadn thanh tra ph\u1ea3i ch\u1edd k\u1ebft lu\u1eadn v\u1ec1 chuy\u00ean m\u00f4n c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><span lang=\"VI\">b) K\u1ebft lu\u1eadn thanh tra thu\u1ebf ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u00e1nh gi\u00e1 vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra thu\u1ed9c n\u1ed9i dung thanh tra thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 K\u1ebft lu\u1eadn v\u1ec1 n\u1ed9i dung \u0111\u01b0\u1ee3c thanh tra thu\u1ebf;<\/span><\/p>\n<p><span lang=\"VI\">\u2013 X\u00e1c \u0111\u1ecbnh r\u00f5 t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m, nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m (n\u1ebfu c\u00f3);<\/span><\/p>\n<p><span lang=\"VI\">\u2013 X\u1eed l\u00fd theo th\u1ea9m quy\u1ec1n ho\u1eb7c ki\u1ebfn ngh\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">c)<b> <\/b>Trong qu\u00e1 tr\u00ecnh ban h\u00e0nh v\u0103n b\u1ea3n K\u1ebft lu\u1eadn thanh tra v\u00e0 Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh qua thanh tra, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u tr\u01b0\u1edfng \u0111o\u00e0n thanh tra, th\u00e0nh vi\u00ean \u0111o\u00e0n thanh tra b\u00e1o c\u00e1o, y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh \u0111\u1ec3 l\u00e0m r\u00f5 th\u00eam nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n thi\u1ebft ph\u1ee5c v\u1ee5 cho vi\u1ec7c ban h\u00e0nh K\u1ebft lu\u1eadn thanh tra thu\u1ebf v\u00e0 Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh qua thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">d) K\u1ebft lu\u1eadn thanh tra v\u00e0 Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh qua thanh tra: ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra (n\u1ebfu c\u00f3). Vi\u1ec7c g\u1eedi k\u1ebft lu\u1eadn thanh tra trong n\u1ed9i b\u1ed9 ng\u00e0nh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 19\/2013\/TT-BTC ng\u00e0y 20\/2\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng thanh tra T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) C\u00f4ng khai k\u1ebft lu\u1eadn thanh tra ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thanh tra v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">e) C\u01a1 quan Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i, ki\u1ec3m tra, \u0111\u00f4n \u0111\u1ed1c vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebft lu\u1eadn thanh tra, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thanh tra c\u1ee7a m\u00ecnh v\u00e0 ti\u1ebfn h\u00e0nh ki\u1ec3m tra tr\u1ef1c ti\u1ebfp vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebft lu\u1eadn thanh tra, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thanh tra c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra, c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/span><\/p>\n<p><span lang=\"VI\">7. Tr\u01b0\u1eddng h\u1ee3p qua thanh tra thu\u1ebf m\u00e0 ph\u00e1t hi\u1ec7n h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m th\u00ec \u0111o\u00e0n thanh tra l\u1eadp bi\u00ean b\u1ea3n t\u1ea1m d\u1eebng thanh tra t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn thanh tra \u0111\u1ec3 tr\u00ecnh ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra chuy\u1ec3n h\u1ed3 s\u01a1 sang c\u01a1 quan \u0111i\u1ec1u tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 67. Thanh tra l\u1ea1i c\u00e1c k\u1ebft lu\u1eadn thanh tra thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. Th\u1ea9m quy\u1ec1n thanh tra l\u1ea1i c\u00e1c v\u1ee5 vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c k\u1ebft lu\u1eadn nh\u01b0ng ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt trong ng\u00e0nh Thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">a) Ch\u00e1nh Thanh tra B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh thanh tra l\u1ea1i v\u1ee5 vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf k\u1ebft lu\u1eadn thu\u1ed9c ph\u1ea1m vi, th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0ng ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt khi \u0111\u01b0\u1ee3c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh giao.<\/span><\/p>\n<p><span lang=\"VI\">b) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh thanh tra l\u1ea1i v\u1ee5 vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf k\u1ebft lu\u1eadn nh\u01b0ng ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">c) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh thanh tra l\u1ea1i v\u1ee5 vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf k\u1ebft lu\u1eadn nh\u01b0ng ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">2. Quy\u1ebft \u0111\u1ecbnh thanh tra l\u1ea1i bao g\u1ed3m c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 66 Th\u00f4ng t\u01b0 n\u00e0y. Ch\u1eadm nh\u1ea5t l\u00e0 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra l\u1ea1i, ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra l\u1ea1i ph\u1ea3i g\u1eedi quy\u1ebft \u0111\u1ecbnh thanh tra l\u1ea1i cho ng\u01b0\u1eddi \u0111\u00e3 k\u00fd k\u1ebft lu\u1eadn thanh tra v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra l\u1ea1i.<\/span><\/p>\n<p><span lang=\"VI\">3. C\u0103n c\u1ee9 thanh tra l\u1ea1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00f3 vi ph\u1ea1m nghi\u00eam tr\u1ecdng v\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c trong ti\u1ebfn h\u00e0nh thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00f3 sai l\u1ea7m trong vi\u1ec7c \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt khi k\u1ebft lu\u1eadn thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 N\u1ed9i dung k\u1ebft lu\u1eadn thanh tra kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng ch\u1ee9ng c\u1ee9 thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh ti\u1ebfn h\u00e0nh thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra, tr\u01b0\u1edfng \u0111o\u00e0n thanh tra, th\u00e0nh vi\u00ean \u0111o\u00e0n thanh tra, c\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thanh tra chuy\u00ean ng\u00e0nh c\u1ed1 \u00fd l\u00e0m sai l\u1ec7ch h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c ho\u1eb7c c\u1ed1 \u00fd k\u1ebft lu\u1eadn tr\u00e1i ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt nghi\u00eam tr\u1ecdng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 qua thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">4. Tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c, nhi\u1ec7m v\u1ee5 quy\u1ec1n h\u1ea1n thanh tra l\u1ea1i nh\u01b0 quy \u0111\u1ecbnh chung v\u1ec1 thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">5. Th\u1eddi hi\u1ec7u thanh tra l\u1ea1i l\u00e0 01 (m\u1ed9t) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd k\u1ebft lu\u1eadn thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">6. K\u1ebft lu\u1eadn thanh tra l\u1ea1i c\u1ee7a Ch\u00e1nh Thanh tra B\u1ed9 T\u00e0i ch\u00ednh g\u1eedi t\u1edbi B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Thanh tra Ch\u00ednh ph\u1ee7. K\u1ebft lu\u1eadn thanh tra l\u1ea1i c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi \u0111\u1ebfn Thanh tra B\u1ed9 T\u00e0i ch\u00ednh. K\u1ebft lu\u1eadn thanh tra l\u1ea1i c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf g\u1eedi \u0111\u1ebfn T\u1ed5ng c\u1ee5c Tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 68. H\u1ed3 s\u01a1 thanh tra<\/span><\/b><\/p>\n<p><span lang=\"VI\">H\u1ed3 s\u01a1 thanh tra do \u0110o\u00e0n thanh tra ti\u1ebfn h\u00e0nh g\u1ed3m c\u00f3: Quy\u1ebft \u0111\u1ecbnh thanh tra; bi\u00ean b\u1ea3n thanh tra; b\u00e1o c\u00e1o, gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra (n\u1ebfu c\u00f3); b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 thanh tra; K\u1ebft lu\u1eadn thanh tra; Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh (n\u1ebfu c\u00f3);<\/span><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1edfng \u0111o\u00e0n c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp danh m\u1ee5c h\u1ed3 s\u01a1 v\u00e0 b\u00e0n giao h\u1ed3 s\u01a1 thanh tra cho b\u1ed9 ph\u1eadn l\u01b0u tr\u1eef h\u1ed3 s\u01a1 thanh tra<\/span><\/p>\n<p><b><span lang=\"VI\">\u0110i\u1ec1u 69. Th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p trong thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf ho\u1eb7c g\u00e2y tr\u1edf ng\u1ea1i cho vi\u1ec7c thanh tra<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. Thu th\u1eadp th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf:<\/span><\/p>\n<p align=\"left\"><span lang=\"VI\">Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf cung c\u1ea5p th\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><span lang=\"VI\">a) Cung c\u1ea5p th\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 V\u0103n b\u1ea3n y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu s\u1ed1 07\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 t\u00ednh th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin l\u00e0 th\u1eddi \u0111i\u1ec3m giao v\u0103n b\u1ea3n y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin cho ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin ho\u1eb7c cho ng\u01b0\u1eddi th\u1ee9 ba c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n v\u0103n b\u1ea3n \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 V\u0103n b\u1ea3n cung c\u1ea5p th\u00f4ng tin ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u1ecbnh danh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p th\u00f4ng tin l\u00e0 \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u1ed9p thu\u1ebf th\u00ec v\u0103n b\u1ea3n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd, h\u1ecd t\u00ean, ch\u1ee9c danh c\u1ee7a ng\u01b0\u1eddi cung c\u1ea5p th\u00f4ng tin v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p th\u00f4ng tin l\u00e0 c\u00e1 nh\u00e2n th\u00ec v\u0103n b\u1ea3n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd, h\u1ecd t\u00ean, s\u1ed1 gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c th\u00f4ng tin t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00e1c c\u1ee7a ng\u01b0\u1eddi cung c\u1ea5p th\u00f4ng tin.<\/span><\/p>\n<p align=\"left\"><span lang=\"VI\">\u2013 C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin trong th\u1eddi h\u1ea1n c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u01b0\u1ee3c th\u00ec ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n<p><span lang=\"VI\">b) Cung c\u1ea5p th\u00f4ng tin b\u1eb1ng tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n<p><span lang=\"VI\">\u2013 V\u0103n b\u1ea3n y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin b\u1eb1ng tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu s\u1ed1 08\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau: T\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin, n\u1ed9i dung th\u00f4ng tin c\u1ea7n cung c\u1ea5p, t\u00e0i li\u1ec7u c\u1ea7n mang theo, th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m c\u00f3 m\u1eb7t.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u00f4ng ch\u1ee9c thanh tra chuy\u00ean ng\u00e0nh Thu\u1ebf \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 thu th\u1eadp th\u00f4ng tin ph\u1ea3i xu\u1ea5t tr\u00ecnh th\u1ebb c\u00f4ng ch\u1ee9c thanh tra chuy\u00ean ng\u00e0nh Thu\u1ebf khi thu th\u1eadp th\u00f4ng tin.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 \u0110\u1ecba \u0111i\u1ec3m thu th\u1eadp th\u00f4ng tin l\u00e0 tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf .<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Khi thu th\u1eadp th\u00f4ng tin, C\u00f4ng ch\u1ee9c thanh tra chuy\u00ean ng\u00e0nh Thu\u1ebf ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n m\u1eabu s\u1ed1 09\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, trong \u0111\u00f3 c\u00f3 c\u00e1c n\u1ed9i dung ch\u00ednh sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"VI\">+ Th\u1eddi gian b\u1eaft \u0111\u1ea7u, th\u1eddi gian k\u1ebft th\u00fac, n\u1ed9i dung h\u1ecfi v\u00e0 tr\u1ea3 l\u1eddi, t\u00e0i li\u1ec7u cung c\u1ea5p, vi\u1ec7c ghi \u00e2m, ghi h\u00ecnh, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi cung c\u1ea5p th\u00f4ng tin v\u00e0 ch\u1eef k\u00fd c\u1ee7a c\u00f4ng ch\u1ee9c thanh tra chuy\u00ean ng\u00e0nh thu\u1ebf th\u1ef1c hi\u1ec7n khai th\u00e1c th\u00f4ng tin.<\/span><\/p>\n<p><span lang=\"VI\">+ Ng\u01b0\u1eddi cung c\u1ea5p th\u00f4ng tin \u0111\u01b0\u1ee3c \u0111\u1ecdc ho\u1eb7c nghe n\u1ed9i dung bi\u00ean b\u1ea3n, ghi \u00fd ki\u1ebfn trong bi\u00ean b\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">+ Ng\u01b0\u1eddi cung c\u1ea5p th\u00f4ng tin \u0111\u01b0\u1ee3c gi\u1eef m\u1ed9t bi\u00ean b\u1ea3n cung c\u1ea5p th\u00f4ng tin.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 Ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf chi tr\u1ea3 chi ph\u00ed \u0111i l\u1ea1i, \u0103n \u1edf theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span lang=\"VI\">\u2013 C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1eef b\u00ed m\u1eadt v\u1ec1 ng\u01b0\u1eddi cung c\u1ea5p th\u00f4ng tin, v\u0103n b\u1ea3n, t\u00e0i li\u1ec7u, b\u00fat t\u00edch, ch\u1ee9ng c\u1ee9 thu th\u1eadp \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi cung c\u1ea5p th\u00f4ng tin.<\/span><\/p>\n<p><span lang=\"VI\">2. T\u1ea1m gi\u1eef ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p<\/span><\/p>\n<p><span lang=\"VI\">a) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf, tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">b) Vi\u1ec7c t\u1ea1m gi\u1eef ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi c\u1ea7n x\u00e1c minh t\u00ecnh ti\u1ebft l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ho\u1eb7c ng\u0103n ch\u1eb7n ngay h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span><\/p>\n<p><span lang=\"VI\">c) Trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf, n\u1ebfu ph\u00e1t hi\u1ec7n vi\u1ec7c s\u1eed d\u1ee5ng tr\u00e1i ph\u00e1p lu\u1eadt c\u00e1c kho\u1ea3n ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p m\u00e0 x\u00e9t th\u1ea5y c\u1ea7n ph\u1ea3i ng\u0103n ch\u1eb7n ngay ho\u1eb7c \u0111\u1ec3 x\u00e1c minh t\u00ecnh ti\u1ebft l\u00e0m ch\u1ee9ng c\u1ee9 cho vi\u1ec7c k\u1ebft lu\u1eadn, x\u1eed l\u00fd th\u00ec Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p.<\/span><\/p>\n<p><span lang=\"VI\">Quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu s\u1ed1 10\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 th\u1ec3 hi\u1ec7n c\u00e1c n\u1ed9i dung ch\u00ednh sau: ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p b\u1ecb t\u1ea1m gi\u1eef, th\u1eddi gian t\u1ea1m gi\u1eef, c\u00e1ch th\u1ee9c t\u1ea1m gi\u1eef (ni\u00eam phong t\u1ea1i ch\u1ed7, \u0111\u01b0a \u0111\u1ebfn n\u01a1i t\u1ea1m gi\u1eef kh\u00e1c), tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef, ngh\u0129a v\u1ee5 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p t\u1ea1m gi\u1eef. \u0110\u1ed1i v\u1edbi \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p x\u00e9t th\u1ea5y c\u1ea7n giao cho c\u01a1 quan ch\u1ee9c n\u0103ng gi\u1eef th\u00ec y\u00eau c\u1ea7u c\u01a1 quan \u0111\u00f3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p><span lang=\"VI\">d) Khi t\u1ea1m gi\u1eef ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, \u0110o\u00e0n thanh tra ph\u1ea3i l\u1eadp Bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef theo m\u1eabu s\u1ed1 11\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef ph\u1ea3i ghi r\u00f5 t\u00ean, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i c\u1ee7a ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p b\u1ecb t\u1ea1m gi\u1eef; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n t\u1ea1m gi\u1eef, ng\u01b0\u1eddi \u0111ang qu\u1ea3n l\u00fd ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p vi ph\u1ea1m. \u0110o\u00e0n thanh tra c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p t\u1ea1m gi\u1eef v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt n\u1ebfu ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p b\u1ecb m\u1ea5t, b\u00e1n, \u0111\u00e1nh tr\u00e1o ho\u1eb7c h\u01b0 h\u1ecfng.<\/span><\/p>\n<p><span lang=\"VI\">Trong tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p c\u1ea7n \u0111\u01b0\u1ee3c ni\u00eam phong th\u00ec vi\u1ec7c ni\u00eam phong ph\u1ea3i \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh tr\u01b0\u1edbc m\u1eb7t ng\u01b0\u1eddi c\u00f3 ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p; n\u1ebfu ng\u01b0\u1eddi c\u00f3 ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p v\u1eafng m\u1eb7t th\u00ec vi\u1ec7c ni\u00eam phong ph\u1ea3i \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh tr\u01b0\u1edbc m\u1eb7t \u0111\u1ea1i di\u1ec7n gia \u0111\u00ecnh ho\u1eb7c \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c v\u00e0 \u0111\u1ea1i di\u1ec7n ch\u00ednh quy\u1ec1n c\u1ea5p x\u00e3, ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn.<\/span><\/p>\n<p><span lang=\"VI\">\u0111) Trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y t\u1ea1m gi\u1eef, ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ph\u1ea3i ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p b\u1ecb t\u1ea1m gi\u1eef theo m\u1eabu s\u1ed1 12\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, x\u1eed l\u00fd nh\u1eefng bi\u1ec7n ph\u00e1p ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ho\u1eb7c tr\u1ea3 l\u1ea1i cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u1ebfu kh\u00f4ng \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c ph\u1ea1t t\u1ecbch thu \u0111\u1ed1i v\u1edbi<b> <\/b>ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p. Th\u1eddi h\u1ea1n t\u1ea1m gi\u1eef ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i \u0111\u1ed1i v\u1edbi nh\u1eefng v\u1ee5 vi\u1ec7c ph\u1ee9c t\u1ea1p, c\u1ea7n ti\u1ebfn h\u00e0nh x\u00e1c minh, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y t\u1ea1m gi\u1eef ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p. Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi h\u1ea1n t\u1ea1m gi\u1eef ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p ph\u1ea3i do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef quy\u1ebft \u0111\u1ecbnh. Vi\u1ec7c tr\u1ea3 l\u1ea1i ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p t\u1ea1m gi\u1eef cho ng\u01b0\u1eddi c\u00f3 ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh bi\u00ean b\u1ea3n ghi nh\u1eadn gi\u1eefa c\u00e1c b\u00ean theo m\u1eabu s\u1ed1 13\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">e) C\u01a1 quan thu\u1ebf ph\u1ea3i giao m\u1ed9t b\u1ea3n Quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef, Bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef, Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p, bi\u00ean b\u1ea3n tr\u1ea3 ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p b\u1ecb t\u1ea1m gi\u1eef.<\/span><\/p>\n<p><span lang=\"VI\">g) Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p b\u1ecb m\u1ea5t, \u0111\u00e1nh tr\u00e1o, h\u01b0 h\u1ecfng ho\u1eb7c tr\u1ea3 qu\u00e1 th\u1eddi h\u1ea1n, g\u00e2y thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi c\u00f3 th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi c\u00f3 ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p b\u1ecb t\u1ea1m gi\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"VI\">h) Khi x\u00e9t th\u1ea5y kh\u00f4ng c\u1ea7n thi\u1ebft \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m gi\u1eef th\u00ec ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ti\u1ec1n, \u0111\u1ed3 v\u1eadt, gi\u1ea5y ph\u00e9p \u0111\u01b0\u1ee3c c\u1ea5p ho\u1eb7c s\u1eed d\u1ee5ng tr\u00e1i ph\u00e1p lu\u1eadt ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh h\u1ee7y b\u1ecf ngay bi\u1ec7n ph\u00e1p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">3. Ni\u00eam phong t\u00e0i li\u1ec7u<\/span><\/p>\n<p><span lang=\"VI\">a) Trong qu\u00e1 tr\u00ecnh thanh tra, khi x\u00e9t th\u1ea5y c\u1ea7n b\u1ea3o \u0111\u1ea3m nguy\u00ean tr\u1ea1ng t\u00e0i li\u1ec7u, Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ni\u00eam phong m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">Quy\u1ebft \u0111\u1ecbnh ni\u00eam phong t\u00e0i li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu s\u1ed1 14\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 th\u1ec3 hi\u1ec7n c\u00e1c n\u1ed9i dung ch\u00ednh sau: t\u00e0i li\u1ec7u c\u1ea7n ni\u00eam phong, th\u1eddi h\u1ea1n ni\u00eam phong, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft th\u00ec l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 danh m\u1ee5c t\u00e0i li\u1ec7u ni\u00eam phong, bi\u00ean b\u1ea3n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng thanh tra v\u00e0 \u0111\u1ea1i di\u1ec7n \u0110o\u00e0n thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">b) Vi\u1ec7c ni\u00eam phong t\u00e0i li\u1ec7u ph\u1ea3i l\u1eadp th\u00e0nh bi\u00ean b\u1ea3n theo m\u1eabu s\u1ed1 15\/KTTT c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 tr\u01b0\u1edfng \u0111o\u00e0n thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">c) Th\u1eddi h\u1ea1n ni\u00eam phong t\u00e0i li\u1ec7u kh\u00f4ng \u0111\u01b0\u1ee3c d\u00e0i h\u01a1n th\u1eddi gian thanh tra tr\u1ef1c ti\u1ebfp t\u1ea1i n\u01a1i \u0111\u01b0\u1ee3c thanh tra. Vi\u1ec7c khai th\u00e1c t\u00e0i li\u1ec7u ni\u00eam phong ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">d) Khi x\u00e9t th\u1ea5y kh\u00f4ng c\u1ea7n thi\u1ebft \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ni\u00eam phong th\u00ec ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh ni\u00eam phong ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh h\u1ee7y b\u1ecf ngay bi\u1ec7n ph\u00e1p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">4. Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/span><\/p>\n<p><span lang=\"VI\">a) Trong qu\u00e1 tr\u00ecnh thanh tra, n\u1ebfu ph\u00e1t hi\u1ec7n gi\u1eefa s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb v\u1edbi th\u1ef1c t\u1ebf c\u00f3 ch\u00eanh l\u1ec7ch, b\u1ea5t h\u1ee3p l\u00fd ho\u1eb7c c\u00f3 d\u1ea5u hi\u1ec7u chi\u1ebfm d\u1ee5ng, chi\u1ebfm \u0111o\u1ea1t, c\u00f3 h\u00e0nh vi chi\u1ebfm d\u1ee5ng, chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n th\u00ec Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra, ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span lang=\"VI\">Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu s\u1ed1 16\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 th\u1ec3 hi\u1ec7n c\u00e1c n\u1ed9i dung ch\u00ednh sau: t\u00e0i s\u1ea3n ki\u1ec3m k\u00ea, th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh, tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u1eefng ng\u01b0\u1eddi ti\u1ebfn h\u00e0nh, ngh\u0129a v\u1ee5 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 t\u00e0i s\u1ea3n ki\u1ec3m k\u00ea.<\/span><\/p>\n<p><span lang=\"VI\">b) Vi\u1ec7c ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n ph\u1ea3i l\u1eadp th\u00e0nh bi\u00ean b\u1ea3n theo m\u1eabu s\u1ed1 17\/KTTT c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c thanh tra v\u00e0 tr\u01b0\u1edfng \u0111o\u00e0n thanh tra.<\/span><\/p>\n<p><span lang=\"VI\">c) Khi x\u00e9t th\u1ea5y kh\u00f4ng c\u1ea7n thi\u1ebft \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n th\u00ec ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m k\u00ea ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh h\u1ee7y b\u1ecf ngay bi\u1ec7n ph\u00e1p \u0111\u00f3.<\/span><\/p>\n<p><span lang=\"VI\">d) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n x\u00e9t th\u1ea5y c\u1ea7n giao cho c\u01a1 quan ch\u1ee9c n\u0103ng t\u1ea1m gi\u1eef th\u00ec y\u00eau c\u1ea7u c\u01a1 quan \u0111\u00f3 th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ea1m gi\u1eef.<\/span><\/p>\n<p><span lang=\"VI\">\u0111). \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a c\u00e1 nh\u00e2n th\u00ec vi\u1ec7c ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><b><span lang=\"VI\">M\u1ee5c 3. QU\u1ea2N L\u00dd R\u1ee6I RO V\u1ec0 THU\u1ebe<\/span><\/b><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 70. \u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Thu th\u1eadp th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ee5c v\u1ee5 cho vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro v\u1ec1 thu\u1ebf, bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"AMH\">a) Th\u00f4ng tin v\u1ec1 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">b) Th\u00f4ng tin v\u1ec1 c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">c) Th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf trong vi\u1ec7c k\u00ea khai thu\u1ebf, n\u1ed9p ti\u1ec1n thu\u1ebf, ho\u00e0n thu\u1ebf, mi\u1ec5n gi\u1ea3m thu\u1ebf, thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">d) Th\u00f4ng tin t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c, tr\u1ef1c thu\u1ed9c c\u00e1c B\u1ed9, Ban, Ng\u00e0nh.<\/span><\/p>\n<p><span lang=\"AMH\">\u0111) Th\u00f4ng tin t\u1eeb b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan nh\u01b0 Hi\u1ec7p h\u1ed9i ng\u00e0nh ngh\u1ec1 kinh doanh, c\u00e1c \u0111\u1ed1i t\u00e1c kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">e) Th\u00f4ng tin t\u1eeb \u0111\u01a1n th\u01b0 t\u1ed1 c\u00e1o tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">g) Th\u00f4ng tin thu th\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 46, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 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 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<p><span lang=\"AMH\">h). Th\u00f4ng tin kh\u00e1c (bao g\u1ed3m c\u1ea3 th\u00f4ng tin \u0111\u01b0\u1ee3c ph\u00e9p mua theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).<\/span><\/p>\n<p><span lang=\"AMH\">2. X\u00e2y d\u1ef1ng b\u1ed9 ti\u00eau ch\u00ed ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd r\u1ee7i ro.<\/span><\/p>\n<p><span lang=\"AMH\">a) T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00e1c b\u1ed9 ti\u00eau ch\u00ed qu\u1ea3n l\u00fd r\u1ee7i ro ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf trong t\u1eebng th\u1eddi k\u1ef3.<\/span><\/p>\n<p><span lang=\"AMH\">b) B\u1ed9 ti\u00eau ch\u00ed qu\u1ea3n l\u00fd r\u1ee7i ro ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, c\u00e1c ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span lang=\"AMH\">c) T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh b\u1ed9 ti\u00eau ch\u00ed qu\u1ea3n l\u00fd r\u1ee7i ro.<\/span><\/p>\n<p><span lang=\"AMH\">3. C\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng v\u00e0 ph\u00e1t tri\u1ec3n h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ea3m b\u1ea3o t\u1ef1 \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u00e1ch quan, minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p><span lang=\"AMH\">4. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, n\u1ee3 thu\u1ebf, mi\u1ec5n gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch ki\u1ec3m tra, thanh tra thu\u1ebf.<\/span><\/p>\n<h4 align=\"left\"><span lang=\"AMH\">Ch\u01b0\u01a1ng IX<\/span><\/h4>\n<h4><span lang=\"AMH\">KHI\u1ebeU N\u1ea0I, T\u1ed0 C\u00c1O, KH\u1edeI KI\u1ec6N V\u1ec0 THU\u1ebe<\/span><\/h4>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 71. C\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh, h\u00e0nh vi h\u00e0nh ch\u00ednh b\u1ecb khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh sau c\u1ee7a c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p><span lang=\"AMH\">a) Quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf; Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">b) Quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">c) Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">d) Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">\u0111) Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">e) K\u1ebft lu\u1eadn thanh tra thu\u1ebf;<\/span><\/p>\n<p><span lang=\"AMH\">g) Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i;<\/span><\/p>\n<p><span lang=\"AMH\">h) C\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"AMH\">C\u00e1c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00f4ng v\u0103n, th\u00f4ng b\u00e1o\u2026 nh\u01b0ng ch\u1ee9a \u0111\u1ef1ng n\u1ed9i dung quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf \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 c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span lang=\"AMH\">2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan 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 khi c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng h\u00e0nh vi \u0111\u00f3 l\u00e0 tr\u00e1i ph\u00e1p lu\u1eadt, x\u00e2m ph\u1ea1m quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh. H\u00e0nh vi h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng h\u00e0nh \u0111\u1ed9ng ho\u1eb7c kh\u00f4ng h\u00e0nh \u0111\u1ed9ng.<\/span><\/p>\n<p><span lang=\"AMH\">3. C\u01a1 quan 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 c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, xem x\u00e9t l\u1ea1i quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh, h\u00e0nh vi h\u00e0nh ch\u00ednh c\u1ee7a m\u00ecnh, n\u1ebfu th\u1ea5y tr\u00e1i ph\u00e1p lu\u1eadt th\u00ec k\u1ecbp th\u1eddi s\u1eeda ch\u1eefa, kh\u1eafc ph\u1ee5c \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh khi\u1ebfu n\u1ea1i t\u1ed1 c\u00e1o.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 72. Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u1ee7a c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"AMH\">a) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf 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><\/p>\n<p><span lang=\"AMH\">b) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n:<\/span><\/p>\n<p><span lang=\"AMH\">b.1) 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 ch\u00ednh 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><\/p>\n<p><span lang=\"AMH\">b.2) Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i m\u00e0 Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf \u0111\u00e3 gi\u1ea3i quy\u1ebft nh\u01b0ng c\u00f2n c\u00f3 khi\u1ebfu n\u1ea1i.<\/span><\/p>\n<p><span lang=\"AMH\">c) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n:<\/span><\/p>\n<p><span lang=\"AMH\">c.1) 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 ch\u00ednh 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><\/p>\n<p><span lang=\"AMH\">c.2) Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i m\u00e0 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf \u0111\u00e3 gi\u1ea3i quy\u1ebft l\u1ea7n \u0111\u1ea7u nh\u01b0ng c\u00f2n c\u00f3 khi\u1ebfu n\u1ea1i.<\/span><\/p>\n<p><span lang=\"AMH\">d) B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 th\u1ea9m quy\u1ec1n:<\/span><\/p>\n<p><span lang=\"AMH\">d.1) 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 ch\u00ednh 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><\/p>\n<p><span lang=\"AMH\">d.2) Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i m\u00e0 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 gi\u1ea3i quy\u1ebft l\u1ea7n \u0111\u1ea7u nh\u01b0ng c\u00f2n khi\u1ebfu n\u1ea1i.<\/span><\/p>\n<p><span lang=\"AMH\">2. Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft t\u1ed1 c\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">a) <\/span><span lang=\"AMH\">T\u1ed1 c\u00e1o h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt m\u00e0 ng\u01b0\u1eddi b\u1ecb t\u1ed1 c\u00e1o thu\u1ed9c th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf n\u00e0o th\u00ec c\u01a1 quan thu\u1ebf \u0111\u00f3 c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">b) <\/span><span lang=\"AMH\">T\u1ed1 c\u00e1o h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 nhi\u1ec7m v\u1ee5, c\u00f4ng v\u1ee5 c\u1ee7a ng\u01b0\u1eddi thu\u1ed9c c\u01a1 quan thu\u1ebf n\u00e0o th\u00ec ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan thu\u1ebf \u0111\u00f3 c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">c) <\/span><span lang=\"AMH\">T\u1ed1 c\u00e1o h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 nhi\u1ec7m v\u1ee5, c\u00f4ng v\u1ee5 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan thu\u1ebf n\u00e0o th\u00ec ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00f3 c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 73. Ti\u1ebfp ng\u01b0\u1eddi \u0111\u1ebfn khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o<\/span><\/b><\/p>\n<p align=\"left\"><span lang=\"AMH\">1. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp ti\u1ebfp v\u00e0 t\u1ed5 ch\u1ee9c vi\u1ec7c ti\u1ebfp ng\u01b0\u1eddi \u0111\u1ebfn tr\u00ecnh b\u00e0y khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o, ki\u1ebfn ngh\u1ecb, ph\u1ea3n \u00e1nh li\u00ean quan \u0111\u1ebfn khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o; b\u1ed1 tr\u00ed c\u00e1n b\u1ed9 c\u00f3 ph\u1ea9m ch\u1ea5t t\u1ed1t, c\u00f3 ki\u1ebfn th\u1ee9c v\u00e0 am hi\u1ec3u ch\u00ednh s\u00e1ch, ph\u00e1p lu\u1eadt, c\u00f3 \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m l\u00e0m c\u00f4ng t\u00e1c ti\u1ebfp ng\u01b0\u1eddi \u0111\u1ebfn khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">2. Vi\u1ec7c ti\u1ebfp ng\u01b0\u1eddi \u0111\u1ebfn khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o, \u0111\u01b0a \u0111\u01a1n khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh t\u1ea1i n\u01a1i ti\u1ebfp c\u00f4ng d\u00e2n. C\u01a1 quan thu\u1ebf ph\u1ea3i b\u1ed1 tr\u00ed n\u01a1i ti\u1ebfp c\u00f4ng d\u00e2n thu\u1eadn ti\u1ec7n, b\u1ea3o \u0111\u1ea3m c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ebfn khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o tr\u00ecnh b\u00e0y khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o, ki\u1ebfn ngh\u1ecb, ph\u1ea3n \u00e1nh li\u00ean quan \u0111\u1ebfn khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o \u0111\u01b0\u1ee3c d\u1ec5 d\u00e0ng, thu\u1eadn l\u1ee3i.<\/span><\/p>\n<p align=\"left\"><span lang=\"AMH\">T\u1ea1i n\u01a1i ti\u1ebfp c\u00f4ng d\u00e2n ph\u1ea3i ni\u00eam y\u1ebft l\u1ecbch ti\u1ebfp c\u00f4ng d\u00e2n, n\u1ed9i quy ti\u1ebfp c\u00f4ng d\u00e2n.<\/span><\/p>\n<p><span lang=\"AMH\">3. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp ti\u1ebfp c\u00f4ng d\u00e2n theo quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"AMH\">a) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf m\u1ed7i tu\u1ea7n \u00edt nh\u1ea5t m\u1ed9t ng\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">b) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf m\u1ed7i th\u00e1ng \u00edt nh\u1ea5t hai ng\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">c) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf m\u1ed7i th\u00e1ng \u00edt nh\u1ea5t m\u1ed9t ng\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">d) Ngo\u00e0i vi\u1ec7c ti\u1ebfp c\u00f4ng d\u00e2n \u0111\u1ecbnh k\u1ef3, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p ph\u1ea3i ti\u1ebfp c\u00f4ng d\u00e2n khi c\u00f3 y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft.<\/span><\/p>\n<p><span lang=\"AMH\">4. Ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 ph\u1eadn l\u00e0m nhi\u1ec7m v\u1ee5 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i t\u1ed1 c\u00e1o c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp ti\u1ebfp c\u00f4ng d\u00e2n theo quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"AMH\">a) \u1ede c\u1ea5p Chi c\u1ee5c Thu\u1ebf m\u1ed7i tu\u1ea7n \u00edt nh\u1ea5t ba ng\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">b) \u1ede c\u1ea5p C\u1ee5c Thu\u1ebf m\u1ed7i tu\u1ea7n \u00edt nh\u1ea5t hai ng\u00e0y;<\/span><\/p>\n<p><span lang=\"AMH\">c) \u1ede c\u1ea5p T\u1ed5ng c\u1ee5c m\u1ed7i th\u00e1ng \u00edt nh\u1ea5t b\u1ed1n ng\u00e0y.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 74. X\u1eed l\u00fd s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. C\u01a1 quan thu\u1ebf ph\u1ea3i ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf, s\u1ed1 ti\u1ec1n ph\u1ea1t thu kh\u00f4ng \u0111\u00fang v\u00e0 tr\u1ea3 ti\u1ec1n l\u00e3i t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba c\u1ee7a ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t thu kh\u00f4ng \u0111\u00fang cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, b\u00ean th\u1ee9 ba trong th\u1eddi h\u1ea1n m\u01b0\u1eddi l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ra quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i 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. Ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c t\u00ednh theo l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1.<\/span><\/p>\n<p><span lang=\"AMH\">Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n bao g\u1ed3m: Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span lang=\"AMH\">2<\/span><span lang=\"VI\">. 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 <\/span><span lang=\"AMH\">cao h\u01a1n <\/span><span lang=\"VI\">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 <\/span><span lang=\"AMH\">m\u01b0\u1eddi <\/span><span lang=\"VI\">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<p><b><span lang=\"AMH\">Ch\u01b0\u01a1ng X<\/span><\/b><\/p>\n<p align=\"center\"><b><span lang=\"AMH\">T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/span><\/b><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 75. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/p>\n<p><span lang=\"AMH\">1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20\/12\/2013 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 28\/2011\/TT-BTC ng\u00e0y 28\/02\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span lang=\"VI\">C\u00e1c n\u1ed9i dung v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i 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 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2013.<\/span><\/p>\n<p><span lang=\"VI\">H\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb ng\u00e0y 01\/01\/2014.<\/span><\/p>\n<p><span lang=\"VI\">2. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed, c\u00e1c n\u1ed9i dung kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u1eabn th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span lang=\"VI\">3. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o\u00a0\u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a\u00a0k\u1ef3 t\u00ednh thu\u1ebf\u00a0\u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung\u00a0v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng theo th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/span><\/p>\n<p><span lang=\"VI\">V\u00ed d\u1ee5 50: Doanh nghi\u1ec7p A k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2013 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd. Th\u00e1ng 11\/2013, doanh nghi\u1ec7p A ph\u00e1t hi\u1ec7n k\u00ea khai c\u00f2n s\u00f3t\u00a0m\u1ed9t h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh th\u00e1ng 5\/2013 th\u00ec doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb b\u1ed5 sung v\u00e0o k\u1ef3 khai thu\u1ebf qu\u00fd IV n\u0103m 2013.<\/span><\/p>\n<p><span lang=\"AMH\">4.<\/span><b><i> <\/i><\/b><span lang=\"AMH\">B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><b><span lang=\"AMH\">\u0110i\u1ec1u 76. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<\/span><span lang=\"AMH\">,<\/span><span lang=\"VI\"> ng\u01b0\u1eddi<\/span><span lang=\"AMH\"> n\u1ed9p thu\u1ebf <\/span><span lang=\"VI\">th\u1ef1c hi\u1ec7n theo n\u1ed9i dung Th\u00f4ng t\u01b0 n\u00e0y<\/span><span lang=\"AMH\">.<\/span><\/p>\n<p><span lang=\"VI\">2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<\/span><span lang=\"AMH\">, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y <\/span><span lang=\"VI\">th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><span lang=\"VI\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"315\">\n<p><b><i><span lang=\"VI\">\u00a0<\/span><\/i><\/b><b><i><span lang=\"VI\">N\u01a1i nh\u1eadn:<br><\/span><\/i><\/b><span lang=\"VI\">\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<br>\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<br>\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<br>\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<br>\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<br>\u2013 V\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng trung \u01b0\u01a1ng;<br>\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<br>\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<br>\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<br>\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<br>\u2013 H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, \u1ee7y ban nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<br>\u2013 C\u00f4ng b\u00e1o;<br>\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<br>\u2013 Website Ch\u00ednh ph\u1ee7;<br>\u2013 Website B\u1ed9 T\u00e0i ch\u00ednh; Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<br>\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<br><\/span><span lang=\"VI\">\u2013 L\u01b0u: VT, TCT (VT, CS).H\u01b0\u01a1ng<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"275\">\n<p align=\"center\"><b><span lang=\"VI\">KT. B\u1ed8 TR\u01af\u1edeNG<br>TH\u1ee8 TR\u01af\u1edeNG<br><br><br>\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00bb <a title=\"Th\u00f4ng t\u01b0 130\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn ND 100\/2016 lu\u1eadt thu\u1ebf v\u00e0 lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c TT v\u1ec1 thu\u1ebf\" href=\"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-130-2016-tt-btc-huong-dan-nd-100-2016-luat-thue-va-luat-quan-ly-thue-va-cac-tt-ve-thue\/\" rel=\"bookmark\">Th\u00f4ng t\u01b0 130\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn ND 100\/2016 lu\u1eadt thu\u1ebf v\u00e0 lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/a><\/p>\n<p>\u00bb <a title=\"T\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf\" href=\"https:\/\/luatsubaoho.com\/phapluat\/tu-van-phap-luat-thue\/\" rel=\"bookmark\">T\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 156\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; 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 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh. B\u1ed8 T\u00c0I CH\u00cdNH C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac S\u1ed1: 156\/2013\/TT-BTC [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/17569"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=17569"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/17569\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=17569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=17569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=17569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}