{"id":35620,"date":"2021-01-27T15:57:00","date_gmt":"2021-01-27T08:57:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=35620"},"modified":"2023-01-27T17:36:51","modified_gmt":"2023-01-27T10:36:51","slug":"tron-thue-la-gi-bi-xu-ly-hanh-chinh-hinh-su-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/tron-thue-la-gi-bi-xu-ly-hanh-chinh-hinh-su-nhu-the-nao\/","title":{"rendered":"Tr\u1ed1n thu\u1ebf l\u00e0 g\u00ec? b\u1ecb x\u1eed l\u00fd h\u00e0nh ch\u00ednh, h\u00ecnh s\u1ef1 nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"\n

Tr\u1ed1n thu\u1ebf l\u00e0 g\u00ec? b\u1ecb x\u1eed l\u00fd h\u00e0nh ch\u00ednh, h\u00ecnh ph\u1ea1t h\u00ecnh s\u1ef1 nh\u01b0 th\u1ebf n\u00e0o? th\u1ebf n\u00e0o l\u00e0 ph\u1ea1m t\u1ed9i tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 hi\u1ec7n nay.\u00a0<\/p>\n

M\u1ee5c l\u1ee5c:\u00a0<\/strong><\/p>\n

    \n
  1. Tr\u1ed1n thu\u1ebf l\u00e0 g\u00ec?\u00a0<\/strong><\/li>\n
  2. M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/strong><\/li>\n
  3. Khung h\u00ecnh ph\u1ea1t t\u1ed9i tr\u1ed1n thu\u1ebf theo B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1<\/strong><\/li>\n<\/ol>\n

    Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n v\u1ec1 tr\u1ed1n thu\u1ebf, x\u1eed l\u00fd h\u00e0nh ch\u00ednh, x\u00e1c \u0111\u1ecbnh t\u1ed9i tr\u1ed1n thu\u1ebf<\/strong><\/h2>\n

    1. Tr\u1ed1n thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/h3>\n

    Tr\u1ed1n thu\u1ebf \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 h\u00e0nh vi c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c ph\u01b0\u01a1ng th\u1ee9c tr\u00e1i ph\u00e1p lu\u1eadt nh\u1eb1m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh ho\u1eb7c tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf.<\/p>\n

    Theo\u00a0\u0110i\u1ec1u 143 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/strong>\u00a0quy \u0111\u1ecbnh h\u00e0nh vi tr\u1ed1n thu\u1ebf nh\u01b0 sau:<\/p>\n

    \u201c\u0110i\u1ec1u 143. H\u00e0nh vi tr\u1ed1n thu\u1ebf<\/strong><\/p>\n

      \n
    1. Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 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 c\u1ee7a Lu\u1eadt n\u00e0y.<\/li>\n
    2. Kh\u00f4ng ghi ch\u00e9p trong s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n
    3. Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c ghi gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n.<\/li>\n
    4. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n \u0111\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o trong ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p.<\/li>\n
    5. S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u1eb7c gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai 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, s\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p.<\/li>\n
    6. Khai sai v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u m\u00e0 kh\u00f4ng khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf sau khi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan.<\/li>\n
    7. C\u1ed1 \u00fd kh\u00f4ng k\u00ea khai ho\u1eb7c khai sai v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/li>\n
    8. C\u1ea5u k\u1ebft v\u1edbi ng\u01b0\u1eddi g\u1eedi h\u00e0ng \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n thu\u1ebf.<\/li>\n
    9. S\u1eed d\u1ee5ng h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng khai b\u00e1o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n
    10. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong th\u1eddi gian ng\u1eebng, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n
    11. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf m\u00e0 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 141 c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:
      a) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1\u00a0ti\u1ec1n\u00a0thu\u1ebf ph\u1ea3i n\u1ed9p;
      b) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y c\u00f3 ph\u00e1t sinh s\u1ed1\u00a0ti\u1ec1n\u00a0thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n\u00a0ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.\u201d<\/li>\n<\/ol>\n

      2. M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/strong><\/h3>\n

      M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh h\u00e0nh vi tr\u1ed1n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17\u00a0Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/strong>\u00a0nh\u01b0 sau:<\/p>\n

      * H\u00ecnh ph\u1ea1t ti\u1ec1n<\/strong><\/p>\n

      (1) Ph\u1ea1t ti\u1ec1n 1 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u1eeb m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 tr\u1edf l\u00ean khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau \u0111\u00e2y:<\/p>\n

      (i) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 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 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 13\u00a0Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP;<\/p>\n

      (ii) Kh\u00f4ng ghi ch\u00e9p trong s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, kh\u00f4ng khai, 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, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf, tr\u1eeb h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16\u00a0Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP;<\/p>\n

      (iii) Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 khai thu\u1ebf \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n, \u0111\u00e3 cung \u1ee9ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng; l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sai v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 khai thu\u1ebf th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf v\u00e0 b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf;<\/p>\n

      (iv) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p; s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n \u0111\u1ec3 khai thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m;<\/p>\n

      (v) S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p; s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p ch\u1ee9ng t\u1eeb; s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u1eb7c gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n;\u2026<\/p>\n

      (vi) S\u1eed d\u1ee5ng h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng khai b\u00e1o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf;<\/p>\n

      (vii) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong th\u1eddi gian xin ng\u1eebng, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 10\u00a0Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/p>\n

      (2) Ph\u1ea1t ti\u1ec1n 1,5 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c (1) m\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, gi\u1ea3m nh\u1eb9.<\/p>\n

      (3) Ph\u1ea1t ti\u1ec1n 2 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c (1) m\u00e0 c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng.<\/p>\n

      (4) Ph\u1ea1t ti\u1ec1n 2,5 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c (1) c\u00f3 hai t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng.<\/p>\n

      (5) Ph\u1ea1t ti\u1ec1n 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c (1) c\u00f3 t\u1eeb ba t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng tr\u1edf l\u00ean.<\/p>\n

      * Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/strong><\/p>\n

      \u2013 Bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i (1), (2), (3), (4), (5).<\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p h\u00e0nh vi tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i (1), (2), (3), (4), (5) \u0111\u00e3 qu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 8\u00a0Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/p>\n

      \u2013 Bu\u1ed9c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 l\u1ed7, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean h\u1ed3 s\u01a1 thu\u1ebf (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i (1), (2), (3), (4), (5).<\/p>\n

      Ngo\u00e0i ra, c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m (ii), (v), (vi) b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, kh\u00f4ng l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 12\u00a0Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/p>\n

      3. Khung h\u00ecnh ph\u1ea1t t\u1ed9i tr\u1ed1n thu\u1ebf theo B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1<\/strong><\/h3>\n

      T\u1ed9i tr\u1ed1n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 200\u00a0B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2015<\/strong>, v\u1edbi m\u1ee9c h\u00ecnh ph\u1ea1t nh\u01b0 sau:<\/p>\n

      \u201c\u0110i\u1ec1u 200. T\u1ed9i tr\u1ed1n thu\u1ebf<\/strong><\/p>\n

      1.152\u00a0Ng\u01b0\u1eddi n\u00e0o th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 100.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 300.000.000 \u0111\u1ed3ng ho\u1eb7c d\u01b0\u1edbi 100.000.000 \u0111\u1ed3ng nh\u01b0ng \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf ho\u1eb7c \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 t\u1ed9i n\u00e0y ho\u1eb7c v\u1ec1 m\u1ed9t trong c\u00e1c t\u1ed9i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 188, 189, 190, 191, 192, 193, 194, 195, 196, 202, 250, 251, 253, 254, 304, 305, 306, 309 v\u00e0 311 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y, ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch m\u00e0 c\u00f2n vi ph\u1ea1m, th\u00ec b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 100.000.000 \u0111\u1ed3ng \u0111\u1ebfn 500.000.000 \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 01 n\u0103m:<\/p>\n

      a) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n

      b) Kh\u00f4ng ghi ch\u00e9p trong s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p;<\/p>\n

      c) Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ghi gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n;<\/p>\n

      d) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o trong ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n;<\/p>\n

      \u0111) S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n;<\/p>\n

      e) Khai sai v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u m\u00e0 kh\u00f4ng khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf sau khi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan, n\u1ebfu kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 188 v\u00e0 \u0110i\u1ec1u 189 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y;<\/p>\n

      g) C\u1ed1 \u00fd kh\u00f4ng k\u00ea khai ho\u1eb7c khai sai v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, n\u1ebfu kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 188 v\u00e0 \u0110i\u1ec1u 189 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y;<\/p>\n

      h) C\u00e2u k\u1ebft v\u1edbi ng\u01b0\u1eddi g\u1eedi h\u00e0ng \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, n\u1ebfu kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 188 v\u00e0 \u0110i\u1ec1u 189 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y;<\/p>\n

      i) S\u1eed d\u1ee5ng h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng khai b\u00e1o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

      2. Ph\u1ea1m t\u1ed9i thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y, th\u00ec b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 500.000.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000.000 \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 01 n\u0103m \u0111\u1ebfn 03 n\u0103m:<\/p>\n

      a) C\u00f3 t\u1ed5 ch\u1ee9c;<\/p>\n

      b) S\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf t\u1eeb 300.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 1.000.000.000 \u0111\u1ed3ng;<\/p>\n

      c) L\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n;<\/p>\n

      d) Ph\u1ea1m t\u1ed9i 02 l\u1ea7n tr\u1edf l\u00ean;<\/p>\n

      \u0111) T\u00e1i ph\u1ea1m nguy hi\u1ec3m.<\/p>\n

      3. Ph\u1ea1m t\u1ed9i tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n 1.000.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean, th\u00ec b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 1.500.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.500.000.000 \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 02 n\u0103m \u0111\u1ebfn 07 n\u0103m:<\/p>\n

      4. Ng\u01b0\u1eddi ph\u1ea1m t\u1ed9i c\u00f2n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng, c\u1ea5m \u0111\u1ea3m nhi\u1ec7m ch\u1ee9c v\u1ee5, c\u1ea5m h\u00e0nh ngh\u1ec1 ho\u1eb7c l\u00e0m c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh t\u1eeb 01 n\u0103m \u0111\u1ebfn 05 n\u0103m ho\u1eb7c t\u1ecbch thu m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n.<\/p>\n

      5. Ph\u00e1p nh\u00e2n th\u01b0\u01a1ng m\u1ea1i ph\u1ea1m t\u1ed9i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y, th\u00ec b\u1ecb ph\u1ea1t nh\u01b0 sau:<\/p>\n

      a) Th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 200.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 300.000.000 \u0111\u1ed3ng ho\u1eb7c t\u1eeb 100.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 200.000.000 \u0111\u1ed3ng nh\u01b0ng \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf ho\u1eb7c \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 t\u1ed9i n\u00e0y ho\u1eb7c v\u1ec1 m\u1ed9t trong c\u00e1c t\u1ed9i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 188, 189, 190, 191, 192, 193, 194, 195 v\u00e0 196 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y, ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch m\u00e0 c\u00f2n vi ph\u1ea1m, th\u00ec b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 300.000.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000.000 \u0111\u1ed3ng;<\/p>\n

      b) Ph\u1ea1m t\u1ed9i thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, d v\u00e0 \u0111 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, th\u00ec b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000.000 \u0111\u1ed3ng;<\/p>\n

      c) Ph\u1ea1m t\u1ed9i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, th\u00ec b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000.000 \u0111\u1ed3ng ho\u1eb7c \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 06 th\u00e1ng \u0111\u1ebfn 03 n\u0103m;<\/p>\n

      d) Ph\u1ea1m t\u1ed9i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 79 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y, th\u00ec b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng v\u0129nh vi\u1ec5n;<\/p>\n

      \u0111) Ph\u00e1p nh\u00e2n th\u01b0\u01a1ng m\u1ea1i c\u00f2n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 50.000.000 \u0111\u1ed3ng \u0111\u1ebfn 200.000.000 \u0111\u1ed3ng, c\u1ea5m kinh doanh, c\u1ea5m ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c nh\u1ea5t \u0111\u1ecbnh ho\u1eb7c c\u1ea5m huy \u0111\u1ed9ng v\u1ed1n t\u1eeb 01 n\u0103m \u0111\u1ebfn 03 n\u0103m.<\/p>\n

      \u00bb Lu\u1eadt s\u01b0 khi\u1ebfu n\u1ea1i v\u00e0 tranh t\u1ee5ng v\u1ec1 thu\u1ebf<\/a><\/p>\n

      \u00bb Lu\u1eadt s\u01b0 b\u00e0o ch\u1eefa t\u1ed9i h\u00ecnh s\u1ef1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

      Tr\u1ed1n thu\u1ebf l\u00e0 g\u00ec? b\u1ecb x\u1eed l\u00fd h\u00e0nh ch\u00ednh, h\u00ecnh ph\u1ea1t h\u00ecnh s\u1ef1 nh\u01b0 th\u1ebf n\u00e0o? th\u1ebf n\u00e0o l\u00e0 ph\u1ea1m t\u1ed9i tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 hi\u1ec7n nay.\u00a0 M\u1ee5c l\u1ee5c:\u00a0 Tr\u1ed1n thu\u1ebf l\u00e0 g\u00ec?\u00a0 M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh h\u00e0nh vi tr\u1ed1n thu\u1ebf Khung h\u00ecnh ph\u1ea1t t\u1ed9i tr\u1ed1n thu\u1ebf theo B\u1ed9 […]<\/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\/35620"}],"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=35620"}],"version-history":[{"count":6,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/35620\/revisions"}],"predecessor-version":[{"id":35630,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/35620\/revisions\/35630"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=35620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=35620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=35620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}