{"id":39681,"date":"2017-09-05T06:38:00","date_gmt":"2017-09-04T23:38:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=39681"},"modified":"2023-10-28T16:40:42","modified_gmt":"2023-10-28T09:40:42","slug":"quy-trinh-xu-ly-doanh-nghiep-bo-tron-theo-quyet-dinh-438-qd-tct","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/quy-trinh-xu-ly-doanh-nghiep-bo-tron-theo-quyet-dinh-438-qd-tct\/","title":{"rendered":"Quy tr\u00ecnh x\u1eed l\u00fd doanh nghi\u1ec7p b\u1ecf tr\u1ed1n theo Quy\u1ebft \u0111\u1ecbnh 438\/Q\u0110-TCT"},"content":{"rendered":"\n<p style=\"text-align: justify;\">Quy tr\u00ecnh x\u1eed l\u00fd doanh nghi\u1ec7p b\u1ecf tr\u1ed1n theo Quy\u1ebft \u0111\u1ecbnh 438\/Q\u0110-TCT.\u00a0<\/p>\n<h3 style=\"text-align: justify;\"><strong>1. \u0110\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd:\u00a0<\/strong><\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c th\u00f4ng b\u00e1o c\u00f4ng khai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo m\u1ee5c 3 n\u00eau tr\u00ean, c\u00e1c B\u1ed9 ph\u1eadn ch\u1ee9c n\u0103ng c\u00f3 li\u00ean quan ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ngay c\u00e1c bi\u1ec7n ph\u00e1p sau, c\u1ee5 th\u1ec3:<\/p>\n<h4 style=\"text-align: justify;\">\n<strong>B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9:\u00a0<\/strong>(doanh nghi\u1ec7p b\u1ecf tr\u1ed1n)<\/h4>\n<ul style=\"text-align: justify;\">\n<li>Kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecb c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/li>\n<li>D\u1eebng ngay vi\u1ec7c b\u00e1n ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mua ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf) kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd m\u00e0 kh\u00f4ng khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<li>Th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00f4ng qua h\u1ec7 th\u1ed1ng trung gian c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 t\u1ed5 ch\u1ee9c n\u00e0y d\u1eebng kh\u00f4ng l\u1eadp ho\u00e1 \u0111\u01a1n v\u00e0 truy\u1ec1n cho ng\u01b0\u1eddi mua.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 u\u1ef7 nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp ho\u00e1 \u0111\u01a1n cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o ngay cho b\u00ean \u0111\u01b0\u1ee3c u\u1ef7 nhi\u1ec7m d\u1eebng l\u1eadp ho\u00e1 \u0111\u01a1n.<\/li>\n<li>Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 ph\u1eadn ki\u1ec3m tra ho\u1eb7c c\u1ee7a c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng chuy\u1ec3n \u0111\u1ebfn k\u1ebft lu\u1eadn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n th\u00ec B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111\u01b0a l\u00ean Website Tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111\u0103ng th\u00f4ng tin v\u1ec1 c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p n\u00e0y.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><strong>B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd n\u1ee3:\u00a0<\/strong><\/h4>\n<ul style=\"text-align: justify;\">\n<li>Ph\u00e2n lo\u1ea1i ti\u1ec1n thu\u1ebf n\u1ee3 theo quy tr\u00ecnh Qu\u1ea3n l\u00fd n\u1ee3 thu\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1401\/Q\u0110-TCT ng\u00e0y 28 th\u00e1ng 7 n\u0103m 2015 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/li>\n<li>\u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 s\u1ed1 215\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 C\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><strong>B\u1ed9 ph\u1eadn ki\u1ec3m tra:<\/strong><\/h4>\n<p style=\"text-align: justify;\">C\u00f3 v\u0103n b\u1ea3n g\u1eedi ng\u00e2n h\u00e0ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd) m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec1 ngh\u1ecb ng\u00e2n h\u00e0ng sao k\u00ea giao d\u1ecbch theo c\u00e1c th\u00f4ng tin sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li>T\u00ean C\u00f4ng ty chuy\u1ec3n ti\u1ec1n, Ng\u00e2n h\u00e0ng m\u1edf TK, s\u1ed1 TK, s\u1ed1 \u0111\u0103ng k\u00fd kinh doanh (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n TK m\u1edf c\u00f9ng h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng), chi ti\u1ebft ng\u00e0y giao d\u1ecbch, s\u1ed1 ti\u1ec1n giao d\u1ecbch.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 sao k\u00ea giao d\u1ecbch t\u1ea1i ng\u00e2n h\u00e0ng ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (b\u00ean mua) c\u00f3 giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng:<\/p>\n<p style=\"text-align: justify;\">+ Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh b\u00ean mua c\u00f3 giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/p>\n<ul style=\"text-align: justify;\">\n<li>B\u1ed9 ph\u1eadn ki\u1ec3m tra c\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung chuy\u1ec3n ti\u1ec1n thanh to\u00e1n c\u1ee7a b\u00ean mua cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>C\u00f3 v\u0103n b\u1ea3n g\u1eedi b\u00ean mua \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh t\u1eebng l\u1ea7n thanh to\u00e1n c\u1ee7a c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n.<\/li>\n<li>Sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu l\u1ea1i v\u1edbi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng xem c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n n\u00e0y \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra ch\u01b0a.<\/li>\n<li>Nh\u1eb1m ph\u00e1t hi\u1ec7n vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n x\u1eed l\u00fd c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">+ Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh b\u00ean mua c\u00f3 giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c c\u01a1 quan thu\u1ebf kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1.\u00a0<strong>\u00a0<\/strong>(doanh nghi\u1ec7p b\u1ecf tr\u1ed1n)<\/p>\n<ul style=\"text-align: justify;\">\n<li>B\u1ed9 ph\u1eadn ki\u1ec3m tra chuy\u1ec3n th\u00f4ng tin giao d\u1ecbch theo c\u00e1c n\u1ed9i dung n\u00eau tr\u00ean cho C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd b\u00ean mua \u0111\u1ec3 C\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb b\u00ean mua gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u1ed1i chi\u1ebfu ti\u1ebfp theo tr\u00ecnh t\u1ef1 n\u00eau tr\u00ean.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra c\u01a1 quan thu\u1ebf ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n th\u00ec B\u1ed9 ph\u1eadn ki\u1ec3m tra, thanh tra th\u1ef1c hi\u1ec7n:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Chuy\u1ec3n to\u00e0n b\u1ed9 n\u1ed9i dung n\u00eau tr\u00ean cho B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9 \u0111\u1ec3 \u0111\u01b0a l\u00ean Website Tra c\u1ee9u h\u00f3a \u0111\u01a1n.<\/li>\n<li>Th\u1ed1ng k\u00ea, ph\u00e2n lo\u1ea1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 mua ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p v\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n theo t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng. C\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 li\u00ean quan \u0111\u1ec3 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p. V\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n bi\u1ebft v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/li>\n<li>L\u1eadp v\u0103n b\u1ea3n (k\u00e8m theo b\u1ea3ng th\u1ed1ng k\u00ea n\u00eau tr\u00ean) b\u00e1o c\u00e1o, ki\u1ebfn ngh\u1ecb c\u01a1 quan C\u00f4ng an v\u00e0 Vi\u1ec7n ki\u1ec3m s\u00e1t c\u00f9ng c\u1ea5p \u0111\u1ec3 c\u00e1c c\u01a1 quan n\u00e0y c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u00e1n ho\u00e1 \u0111\u01a1n. V\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.<\/li>\n<li>\u00c1p d\u1ee5ng ngay c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua, b\u00e1n ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1c B\u1ed9 ph\u1eadn khi ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ng\u01b0\u1eddi mua) c\u00f3 k\u00ea khai kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf. Ho\u1eb7c h\u1ea1ch to\u00e1n chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi nh\u1eefng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh (ho\u1eb7c mua). Nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng n\u00eau t\u1ea1i Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau k\u1ef3 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd. Th\u00ec ph\u1ed1i h\u1ee3p x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2 c\u00f4ng v\u0103n s\u1ed1 11797\/BTC-TCT ng\u00e0y 22\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng v\u0103n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf. Th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda<br>\u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf \u0111\u00f3.\u00a0(doanh nghi\u1ec7p b\u1ecf tr\u1ed1n)<\/p>\n<h3 style=\"text-align: justify;\"><strong>2. \u0110\u1ed1i v\u1edbi C\u01a1 quan thu\u1ebf c\u00f3 li\u00ean quan:<\/strong><\/h3>\n<h4 style=\"text-align: justify;\"><strong>Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<\/strong><\/h4>\n<ul style=\"text-align: justify;\">\n<li>\u0110\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u00ean \u0111\u1ecba b\u00e0n thu\u1ed9c c\u01a1 quan thu\u1ebf m\u00ecnh qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/li>\n<li>Th\u00ec B\u1ed9 ph\u1eadn K\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n.<\/li>\n<li>\u0110\u1ed3ng th\u1eddi, chuy\u1ec3n th\u00f4ng b\u00e1o cho c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan (B\u1ed9 ph\u1eadn ki\u1ec3m tra, B\u1ed9 ph\u1eadn Tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3, B\u1ed9 ph\u1eadn Qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9, B\u1ed9 ph\u1eadn Qu\u1ea3n l\u00fd n\u1ee3) \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Quy tr\u00ecnh n\u00e0y.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><strong>Th\u01b0\u1eddng xuy\u00ean tra c\u1ee9u th\u00f4ng tin (tr\u00e1nh doanh nghi\u1ec7p b\u1ecf tr\u1ed1n)<\/strong><\/h4>\n<ul style=\"text-align: justify;\">\n<li>DN kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh Thu\u1ebf \u0111\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c k\u1ecbp th\u1eddi c\u00e1c th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/li>\n<li>C\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p v\u00e0 nh\u1eefng ho\u00e1 \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, ch\u01b0a s\u1eed d\u1ee5ng \u0111\u1ec3 ch\u1ec9 \u0111\u1ea1o c\u00e1c b\u1ed9 ph\u1eadn ch\u1ee9c n\u0103ng ki\u1ec3m so\u00e1t, ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ng\u01b0\u1eddi mua) s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n n\u00e0y.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ho\u1eb7c qua tra c\u1ee9u th\u00f4ng tin tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh Thu\u1ebf v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd th\u1ea5y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ng\u01b0\u1eddi mua) thu\u1ed9c c\u01a1 quan thu\u1ebf m\u00ecnh tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u00f3 giao d\u1ecbch t\u1ea1i ng\u00e2n h\u00e0ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd. V\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ghi ng\u00e0y tr\u00ean ho\u00e1 \u0111\u01a1n t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1ec1 sau. Ho\u1eb7c khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 li\u00ean quan v\u00e0 c\u00e1c ng\u00e0nh ch\u1ee9c n\u0103ng chuy\u1ec3n \u0111\u1ebfn k\u1ebft lu\u1eadn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">C\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua nh\u01b0 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li>C\u00f3 bi\u1ec7n ph\u00e1p ki\u1ec3m tra, x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/li>\n<li>Th\u00f4ng b\u00e1o y\u00eau c\u1ea7u ng\u01b0\u1eddi mua kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb (ho\u1eb7c ho\u00e0n) thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a nh\u1eefng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.\u00a0 Kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.<\/li>\n<li>Ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT, thu\u1ebf TNDN m\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 chi\u1ebfm \u0111o\u1ea1t c\u1ee7a nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng nh\u1eefng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p n\u00eau tr\u00ean. V\u00e0 ra Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i ngay s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em>M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ecf tr\u1ed1n<\/em><\/p>\n<ul>\n<li style=\"text-align: justify;\">C\u0103n c\u1ee9 t\u00ednh ch\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ng\u01b0\u1eddi mua). \u0110\u1ec3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m theo quy \u0111\u1ecbnh.<\/li>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m nghi\u00eam tr\u1ecdng th\u00ec l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan ph\u00e1p lu\u1eadt \u0111i\u1ec1u tra x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><em>theo lamketoan.vn<\/em><\/p>\n<p>\u00bb <a title=\"Lu\u1eadt s\u01b0 khi\u1ebfu n\u1ea1i v\u00e0 tranh t\u1ee5ng v\u1ec1 thu\u1ebf\" href=\"https:\/\/luatsubaoho.com\/phapluat\/luat-su-khieu-nai-va-kien-tung-ve-thue\/\" rel=\"bookmark\">Lu\u1eadt s\u01b0 khi\u1ebfu n\u1ea1i v\u00e0 tranh t\u1ee5ng v\u1ec1 thu\u1ebf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy tr\u00ecnh x\u1eed l\u00fd doanh nghi\u1ec7p b\u1ecf tr\u1ed1n theo Quy\u1ebft \u0111\u1ecbnh 438\/Q\u0110-TCT.\u00a0 1. \u0110\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd:\u00a0 \u0110\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c th\u00f4ng b\u00e1o c\u00f4ng khai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo [&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\/39681"}],"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=39681"}],"version-history":[{"count":1,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/39681\/revisions"}],"predecessor-version":[{"id":39682,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/39681\/revisions\/39682"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=39681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=39681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=39681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}