{"id":232481,"date":"2021-04-19T11:23:51","date_gmt":"2021-04-19T04:23:51","guid":{"rendered":"https:\/\/gtax.vn\/?p=232481"},"modified":"2025-02-15T08:50:39","modified_gmt":"2025-02-15T01:50:39","slug":"hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/hoa-don-dien-tu\/","title":{"rendered":"Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<p>Vi\u1ec7c s\u1eed d\u1ee5ng <strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> (H\u0110\u0110T) mang l\u1ea1i l\u1ee3i \u00edch cho c\u1ea3 3 b\u00ean: ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd trong \u0111\u00f3 c\u00f3 c\u01a1 quan thu\u1ebf (CQT).<\/p>\n<p>C\u1ee5 th\u1ec3, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00fap ng\u00e0nh thu\u1ebf x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n. Ch\u00ednh v\u00ec l\u1ee3i \u00edch nh\u01b0 v\u1eady m\u00e0 xu h\u01b0\u1edbng s\u1ebd l\u00e0 doanh nghi\u1ec7p khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd truy\u1ec1n d\u1eef li\u1ec7u v\u1ec1 cho CQT \u0111\u1ec3 t\u1ea1o n\u00ean m\u1ed9t c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 H\u0110\u0110T. K\u1ebf to\u00e1n Gtax sau \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn ch\u1ee7 \u0111\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u00e0y nh\u01b0 sau:<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/hoa-don-dien-tu\/#He_thong_hoa_don_dien_tu\" >H\u1ec7 th\u1ed1ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/hoa-don-dien-tu\/#Quy_trinh_su_dung_hoa_don_dien_tu\" >Quy tr\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/hoa-don-dien-tu\/#Thu_tuc_phat_hanh_hoa_don_dien_tu\" >Th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/hoa-don-dien-tu\/#In_hoa_don_dien_tu\" >In h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/hoa-don-dien-tu\/#Chu_viet_chu_so_va_dong_tien_the_hien_tren_hoa_don_dien_tu\" >Ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/hoa-don-dien-tu\/#Phan_loai_hoa_don\" >Ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/hoa-don-dien-tu\/#a_Hoa_don_gia_tri_gia_tang\" >a. H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/hoa-don-dien-tu\/#b_Hoa_don_ban_hang\" >b. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/hoa-don-dien-tu\/#c_Hoa_don_khac\" >c. H\u00f3a \u0111\u01a1n kh\u00e1c\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/hoa-don-dien-tu\/#d_Phieu_thu_tien\" >d. Phi\u1ebfu thu ti\u1ec1n\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/hoa-don-dien-tu\/#Phan_loai_hoa_don_dien_tu\" >Ph\u00e2n lo\u1ea1i ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/hoa-don-dien-tu\/#Muc_phat_vi_pham_ve_hoa_don_tu_ngay_05122020\" >M\u1ee9c ph\u1ea1t vi ph\u1ea1m v\u1ec1 ho\u00e1 \u0111\u01a1n t\u1eeb ng\u00e0y 05\/12\/2020<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"keyword-text _ngcontent-vkn-109\"><span class=\"ez-toc-section\" id=\"He_thong_hoa_don_dien_tu\"><\/span><span class=\"keyword _ngcontent-vkn-109\" aria-hidden=\"false\">H\u1ec7 th\u1ed1ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ea7u ti\u00ean, ch\u00fang ta t\u00ecm hi\u1ec3u th\u1ebf n\u00e0o l\u00e0 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/p>\n<figure id=\"attachment_232486\" aria-describedby=\"caption-attachment-232486\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232486 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/hoa-don-dien-tu-3-2.jpg\" alt=\"ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"680\" height=\"363\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/hoa-don-dien-tu-3-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/hoa-don-dien-tu-3-2-300x160.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232486\" class=\"wp-caption-text\"><em>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m: h\u00f3a \u0111\u01a1n GTGT, h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb, xu\u1ea5t kh\u1ea9u, c\u00e1c\u00a0h\u00f3a \u0111\u01a1n kh\u00e1c<\/em><\/figcaption><\/figure>\n<p><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>\u00a0l\u00e0 th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp, g\u1eedi nh\u1eadn, truy\u1ec1n d\u1eabn v\u00e0 l\u01b0u tr\u1eef tr\u00ean c\u00e1c thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed.<\/p>\n<ul>\n<li>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m: h\u00f3a \u0111\u01a1n GTGT, h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb, xu\u1ea5t kh\u1ea9u, c\u00e1c\u00a0h\u00f3a \u0111\u01a1n kh\u00e1c nh\u01b0: phi\u1ebfu thu ti\u1ec1n,v\u00e9 \u2026, phi\u1ebfu thu ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n, ch\u1ee9ng t\u1eeb thu ph\u00ed d\u1ecbch v\u1ee5 \u00a0\u2026<\/li>\n<li>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf ho\u1ea1ch v\u00e0 quy \u0111\u1ecbnh l\u01b0u tr\u1eef t\u1ed1i thi\u1ebfu 10 n\u0103m theo lu\u1eadt k\u1ebf to\u00e1n.<\/li>\n<li>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0169ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin nh\u01b0 h\u00f3a \u0111\u01a1n gi\u1ea5y th\u00f4ng th\u01b0\u1eddng. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp th\u00f4ng qua ph\u1ea7n m\u1ec1m t\u1ea1o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_su_dung_hoa_don_dien_tu\"><\/span>Quy tr\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>C\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp bao g\u1ed3m: h\u1ee7y, \u0111i\u1ec1u ch\u1ec9nh c\u0169ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 h\u00f3a \u0111\u01a1n gi\u1ea5y.<\/li>\n<li>B\u00ean c\u1ea1nh \u0111\u00f3, c\u00f3 m\u1ed9t quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00f3 l\u00e0 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n gi\u1ea5y nh\u1eb1m l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (kh\u00f4ng b\u1eaft bu\u1ed9c) ho\u1eb7c ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean \u0111\u01b0\u1eddng. Theo \u0111\u00f3, m\u1ed7i ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i m\u1ed9t l\u1ea7n v\u00e0 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i ch\u1ecbu ho\u00e0n to\u00e0n tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i.<\/li>\n<\/ul>\n<figure id=\"attachment_232490\" aria-describedby=\"caption-attachment-232490\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232490 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/hoa-don-dien-tu-quy-trinh-su-dung.jpg\" alt=\"quy trinh su dung hoa \u0111\u01a1n \u0111i\u1ec7n tu\" width=\"680\" height=\"711\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/hoa-don-dien-tu-quy-trinh-su-dung.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/hoa-don-dien-tu-quy-trinh-su-dung-287x300.jpg 287w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232490\" class=\"wp-caption-text\"><em>Quy tr\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_phat_hanh_hoa_don_dien_tu\"><\/span>Th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Mu\u1ed1n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p\u00a0ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<li><span style=\"color: #555555;\">Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, g\u1eedi t\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd,\u00a0g\u1eedi l\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf .<\/span><\/li>\n<li><span style=\"color: #555555;\">K\u00fd s\u1ed1 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1eabu sau \u0111\u00f3 g\u1eedi t\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 class=\"keyword-text _ngcontent-vkn-109\"><span class=\"ez-toc-section\" id=\"In_hoa_don_dien_tu\"><\/span><span class=\"keyword _ngcontent-vkn-109\" aria-hidden=\"false\">In h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><i>bao g\u1ed3m:<\/i><\/p>\n<ol>\n<li>T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n<\/li>\n<li><span style=\"color: #555555;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/span><\/li>\n<li><span style=\"color: #555555;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu ng\u01b0\u1eddi mua c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf)<\/span><\/li>\n<li><span style=\"color: #555555;\">T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<li><span style=\"color: #555555;\">Ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua<\/span><\/li>\n<li><span style=\"color: #555555;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li><span style=\"color: #555555;\">M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #555555;\">Ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_232487\" aria-describedby=\"caption-attachment-232487\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232487 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/hoa-don-dien-tu-2-2.jpg\" alt=\"ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"680\" height=\"591\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/hoa-don-dien-tu-2-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/hoa-don-dien-tu-2-2-300x261.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232487\" class=\"wp-caption-text\"><em>N\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m: T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n&#8230;<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Chu_viet_chu_so_va_dong_tien_the_hien_tren_hoa_don_dien_tu\"><\/span>Ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ch\u1eef vi\u1ebft hi\u1ec3n th\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ch\u1eef n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1eef n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n ( ) ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u1ea1ng ti\u1ebfng Vi\u1ec7t v\u00e0 c\u00f3 c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p ch\u1eef tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eef ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u th\u00ec c\u00e1c ch\u1eef vi\u1ebft kh\u00f4ng d\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng d\u1eabn t\u1edbi c\u00e1ch hi\u1ec3u sai l\u1ec7ch n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n.<\/p>\n<p><span style=\"color: #555555;\">Ch\u1eef s\u1ed1 hi\u1ec3n th\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eef s\u1ed1 \u1ea2-r\u1eadp: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. Ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn: sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 ph\u1ea3i \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.), n\u1ebfu c\u00f3 ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1eb7t d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ho\u1eb7c s\u1eed d\u1ee5ng d\u1ea5u ph\u00e2n c\u00e1ch s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u ch\u1ea5m (.) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"color: #555555;\">\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d.<\/span><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i, th\u00ec \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng nguy\u00ean t\u1ec7. Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 nguy\u00ean t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<p><span style=\"color: #555555;\">M\u00e3 k\u00fd hi\u1ec7u ngo\u1ea1i t\u1ec7 theo ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf (v\u00ed d\u1ee5: 13.800,25 USD \u2013 M\u01b0\u1eddi ba ngh\u00ecn t\u00e1m tr\u0103m \u0111\u00f4 la M\u1ef9 v\u00e0 hai m\u01b0\u01a1i nh\u0103m xu, v\u00ed d\u1ee5: 5.000 EUR- N\u0103m ngh\u00ecn euro).<\/span><\/p>\n<p><span style=\"color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i v\u00e0 \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n theo nguy\u00ean t\u1ec7, kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_hoa_don\"><\/span>Ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00f3 bao nhi\u00eau lo\u1ea1i h\u00f3a \u0111\u01a1n? h\u00ecnh th\u1ee9c th\u1ec3 hi\u1ec7n? K\u1ebf to\u00e1n Gtax xin chia s\u1ebb chi ti\u1ebft v\u1edbi b\u1ea1n \u0111\u1ecdc nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi b\u00e1n l\u1eadp, ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"a_Hoa_don_gia_tri_gia_tang\"><\/span><em><span id=\"1_Hoa_don_gia_tri_gia_tang\">a. H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p\u00a0khai, t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng:<\/p>\n<ul>\n<li>B\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/li>\n<li><span style=\"color: #555555;\">Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/span><\/li>\n<li><span style=\"color: #555555;\">Xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"b_Hoa_don_ban_hang\"><\/span><em><span id=\"2_Hoa_don_ban_hang\">b. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/span><\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 h\u00f3a \u0111\u01a1n d\u00f9ng \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p khai, t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u;<\/li>\n<li><span style=\"color: #555555;\">Doanh nghi\u1ec7p trong\u00a0khu phi thu\u1ebf quan khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u1edbi nhau, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d.\u00a0<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"c_Hoa_don_khac\"><\/span><em><span id=\"3_Hoa_don_khac\">c. H\u00f3a \u0111\u01a1n kh\u00e1c\u00a0<\/span><\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>g\u1ed3m: tem; v\u00e9; th\u1ebb; phi\u1ebfu thu ti\u1ec1n b\u1ea3o hi\u1ec3m\u2026<\/p>\n<h3><span class=\"ez-toc-section\" id=\"d_Phieu_thu_tien\"><\/span><em><span id=\"4_Phieu_thu_tien\">d. Phi\u1ebfu thu ti\u1ec1n\u00a0<\/span><\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>g\u1ed3m: c\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng; ch\u1ee9ng t\u1eeb thu c\u01b0\u1edbc ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; ch\u1ee9ng t\u1eeb thu ph\u00ed d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng\u2026, h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_hoa_don_dien_tu\"><\/span>Ph\u00e2n lo\u1ea1i ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_232488\" aria-describedby=\"caption-attachment-232488\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-232488 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/hoa-don-dien-tu-4.jpg\" alt=\"ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"680\" height=\"560\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/hoa-don-dien-tu-4.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/hoa-don-dien-tu-4-300x247.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232488\" class=\"wp-caption-text\"><em>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m c\u00e1c lo\u1ea1i: H\u00f3a \u0111\u01a1n GTGT, ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng, tem, phi\u1ebfu&#8230;<\/em><\/figcaption><\/figure>\n<p><em>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m c\u00e1c lo\u1ea1i sau:<\/em><\/p>\n<ol>\n<li>H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y bao g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y bao g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<li>C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c, g\u1ed3m: Tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP.<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 5, \u00a0Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n<h2 class=\"entry-title\"><span class=\"ez-toc-section\" id=\"Muc_phat_vi_pham_ve_hoa_don_tu_ngay_05122020\"><\/span>M\u1ee9c ph\u1ea1t vi ph\u1ea1m v\u1ec1 ho\u00e1 \u0111\u01a1n t\u1eeb ng\u00e0y 05\/12\/2020<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span id=\"Ke_tu_ngay_05122020_muc_phat_doi_voi_hanh_vi_vi_pham_hanh_chinh_ve_hoa_don_se_thay_doi_Cac_muc_phat_vi_pham_nay_duoc_neu_ro_tai_Nghi_dinh_1252020ND-CP_cua_Chinh_phu\">K\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n s\u1ebd thay \u0111\u1ed5i. C\u00e1c m\u1ee9c ph\u1ea1t vi ph\u1ea1m n\u00e0y \u0111\u01b0\u1ee3c n\u00eau r\u00f5 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p><em>Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb chi ti\u1ebft t\u1ea5t c\u1ea3 c\u00e1c <strong>m\u1ee9c vi ph\u1ea1m v\u1ec1 ho\u00e1 \u0111\u01a1n<\/strong> n\u00e0y \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i nh\u01b0 sau:<\/em><\/p>\n<p><em><strong>Ghi ch\u00fa:<\/strong><\/em><\/p>\n<ol>\n<li><em>M\u1ee9c ph\u1ea1t n\u00eau tr\u00ean l\u00e0 m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.<\/em><\/li>\n<li><em style=\"color: #555555;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 2019 tr\u01b0\u1edbc ng\u00e0y 01\/7\/2022 n\u1ebfu vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 <strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> c\u0169ng \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t n\u00eau tr\u00ean.<\/em><\/li>\n<li><em>\u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n di\u1ec5n ra tr\u01b0\u1edbc ng\u00e0y 05\/12\/2020 nh\u01b0ng k\u1ebft th\u00fac k\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020 th\u00ec \u00e1p d\u1ee5ng v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/em><\/li>\n<li><em style=\"color: #555555;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y 01\/7\/2020 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 05\/12\/2020 th\u00ec \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh t\u1ea1i:<\/em><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><em>Ch\u01b0\u01a1ng XV Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/em><\/li>\n<li><em>Ngh\u1ecb \u0111\u1ecbnh 129\/2013\/N\u0110-CP ng\u00e0y 16\/10\/2013<\/em><\/li>\n<li><em>Ngh\u1ecb \u0111\u1ecbnh 109\/2013\/N\u0110-CP ng\u00e0y 24\/9\/2013<\/em><\/li>\n<li><em>Ngh\u1ecb \u0111\u1ecbnh 49\/2016\/N\u0110-CP ng\u00e0y 27\/5\/2016<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table class=\"aligncenter\" style=\"width: 91.27889966907341%;\" border=\"1\" width=\"91.27889966907341%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 5.39568345323741%;\"><\/td>\n<td style=\"width: 52.27817745803357%; text-align: center;\"><span style=\"color: #0000ff;\"><strong>H\u00e0nh vi vi ph\u1ea1m<\/strong><\/span><\/td>\n<td style=\"width: 42.086330935251794%; text-align: center;\"><span style=\"color: #0000ff;\"><strong>H\u00ecnh th\u1ee9c ph\u1ea1t<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">01<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng in b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c t\u1ed5 ch\u1ee9c in in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh in h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">02<\/td>\n<td style=\"width: 52.27817745803357%;\">\u0110\u1eb7t in h\u00f3a \u0111\u01a1n khi c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng.\u2013 Bu\u1ed9c h\u1ee7y h\u00f3a \u0111\u01a1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">03<\/td>\n<td style=\"width: 52.27817745803357%;\">\u0110\u1eb7t in h\u00f3a \u0111\u01a1n theo m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ho\u1eb7c \u0111\u1eb7t in tr\u00f9ng s\u1ed1 c\u1ee7a c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng.\u2013 Bu\u1ed9c h\u1ee7y h\u00f3a \u0111\u01a1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">04<\/td>\n<td style=\"width: 52.27817745803357%;\">B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh t\u1eeb 01 \u0111\u1ebfn 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh\/<\/td>\n<td style=\"width: 42.086330935251794%;\">C\u1ea3nh c\u00e1o<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">05<\/td>\n<td style=\"width: 52.27817745803357%;\">B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh t\u1eeb 06 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/td>\n<td style=\"width: 42.086330935251794%;\">C\u1ea3nh c\u00e1o<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">06<\/td>\n<td style=\"width: 52.27817745803357%;\">In h\u00f3a \u0111\u01a1n \u0111\u1eb7t in m\u00e0 kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng in b\u1eb1ng v\u0103n b\u1ea3n.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">07<\/td>\n<td style=\"width: 52.27817745803357%;\">B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c in h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh t\u1eeb 06 ng\u00e0y tr\u1edf l\u00ean, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 21<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">08<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng h\u1ee7y c\u00e1c s\u1ea3n ph\u1ea9m in h\u1ecfng, in th\u1eeba khi ti\u1ebfn h\u00e0nh thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.\u2013 Bu\u1ed9c h\u1ee7y c\u00e1c s\u1ea3n ph\u1ea9m in, h\u00f3a \u0111\u01a1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">09<\/td>\n<td style=\"width: 52.27817745803357%;\">Nh\u1eadn in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in khi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh in h\u00f3a \u0111\u01a1n.<\/td>\n<td style=\"width: 42.086330935251794%;\" rowspan=\"2\">Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 18.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">10<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng khai b\u00e1o vi\u1ec7c l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi giao cho kh\u00e1ch h\u00e0ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">11<\/td>\n<td style=\"width: 52.27817745803357%;\">Chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t kh\u00e2u b\u1ea5t k\u1ef3 trong h\u1ee3p \u0111\u1ed3ng in h\u00f3a \u0111\u01a1n cho c\u01a1 s\u1edf in kh\u00e1c.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">12<\/td>\n<td style=\"width: 52.27817745803357%;\">In h\u00f3a \u0111\u01a1n theo m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ho\u1eb7c \u0111\u1eb7t in tr\u00f9ng s\u1ed1 c\u1ee7a c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng.\u2013 \u0110\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng in h\u00f3a \u0111\u01a1n t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.\u2013 Bu\u1ed9c h\u1ee7y c\u00e1c s\u1ea3n ph\u1ea9m in, h\u00f3a \u0111\u01a1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">13<\/td>\n<td style=\"width: 52.27817745803357%;\">Cho, b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1eb7t in ch\u01b0a ph\u00e1t h\u00e0nh.<\/td>\n<td style=\"width: 42.086330935251794%;\" rowspan=\"2\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 45.000.000 \u0111\u1ed3ng.\u2013 Bu\u1ed9c h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n b\u1ea5t h\u1ee3p ph\u00e1p thu \u0111\u01b0\u1ee3c.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">14<\/td>\n<td style=\"width: 52.27817745803357%;\">Cho, b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">15<\/td>\n<td style=\"width: 52.27817745803357%;\">Cho, b\u00e1n h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a l\u1eadp.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng.\u2013 Bu\u1ed9c h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n b\u1ea5t h\u1ee3p ph\u00e1p thu \u0111\u01b0\u1ee3c.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">16<\/td>\n<td style=\"width: 52.27817745803357%;\">N\u1ed9p th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp khi thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c khi thay \u0111\u1ed5i t\u00ean qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 10 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ea1i \u0111\u1ecba ch\u1ec9 m\u1edbi ho\u1eb7c b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi t\u00ean m\u1edbi.<\/td>\n<td style=\"width: 42.086330935251794%;\" rowspan=\"3\">Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">17<\/td>\n<td style=\"width: 52.27817745803357%;\">N\u1ed9p b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn khi thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 10 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ea1i \u0111\u1ecba ch\u1ec9 m\u1edbi.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">18<\/td>\n<td style=\"width: 52.27817745803357%;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">19<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thuc ph\u00e1t hi\u1ec7n v\u00e0 c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u1eadn bi\u1ebft \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh m\u00e0 \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng.<\/td>\n<td style=\"width: 42.086330935251794%;\" rowspan=\"2\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng.\u2013 Bu\u1ed9c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">20<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng ni\u00eam y\u1ebft th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">21<\/td>\n<td style=\"width: 52.27817745803357%;\">N\u1ed9p th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp khi thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c khi thay \u0111\u1ed5i t\u00ean qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 21 ng\u00e0y tr\u1edf l\u00ean, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ea1i \u0111\u1ecba ch\u1ec9 m\u1edbi ho\u1eb7c b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi t\u00ean m\u1edbi.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">22<\/td>\n<td style=\"width: 52.27817745803357%;\">N\u1ed9p b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn khi thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 21 ng\u00e0y tr\u1edf l\u00ean, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ea1i \u0111\u1ecba ch\u1ec9 m\u1edbi.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">23<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 \u0111\u00e3 khai, n\u1ed9p thu\u1ebf ho\u1eb7c ch\u01b0a \u0111\u1ebfn k\u1ef3 k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 18.000.000 \u0111\u1ed3ng.\u2013 Bu\u1ed9c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">24<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/td>\n<td style=\"width: 42.086330935251794%;\">C\u1ea3nh c\u00e1o<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">25<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u1eadp h\u00f3a \u0111\u01a1n li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn nh\u01b0ng kh\u00e1c quy\u1ec1n (d\u00f9ng quy\u1ec1n c\u00f3 s\u1ed1 th\u1ee9 t\u1ef1 l\u1edbn h\u01a1n v\u00e0 ch\u01b0a d\u00f9ng quy\u1ec3n c\u00f3 s\u1ed1 th\u1ee9 t\u1ef1 nh\u1ecf h\u01a1n) v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n sau khi ph\u00e1t hi\u1ec7n ra \u0111\u00e3 h\u1ee7y c\u00e1c quy\u1ec1n h\u00f3a \u0111\u01a1n c\u00f3 s\u1ed1 th\u1ee9 t\u1ef1 nh\u1ecf h\u01a1n<\/td>\n<td style=\"width: 42.086330935251794%;\">C\u1ea3nh c\u00e1o<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">26<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh \u0111\u00e3 giao cho ng\u01b0\u1eddi mua ho\u1eb7c \u0111\u00e3 k\u1ebf khai thu\u1ebf, b\u00ean b\u00e1n v\u00e0 b\u00ean mua ph\u00e1t hi\u1ec7n vi\u1ec7c l\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n v\u00e0 l\u1eadp l\u1ea1i lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00fang theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/td>\n<td style=\"width: 42.086330935251794%;\">C\u1ea3nh c\u00e1o<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">27<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">28<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">29<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9).<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">30<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng (Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u201ckh\u00f4ng d\u1eabn \u0111\u1ebfn ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf\u201d).<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">31<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn theo quy \u0111\u1ecbnh<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u201cL\u1eadp h\u00f3a \u0111\u01a1n li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn nh\u01b0ng kh\u00e1c quy\u1ec1n (d\u00f9ng quy\u1ec1n c\u00f3 s\u1ed1 th\u1ee9 t\u1ef1 l\u1edbn h\u01a1n v\u00e0 ch\u01b0a d\u00f9ng quy\u1ec3n c\u00f3 s\u1ed1 th\u1ee9 t\u1ef1 nh\u1ecf h\u01a1n) v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n sau khi ph\u00e1t hi\u1ec7n ra \u0111\u00e3 h\u1ee7y c\u00e1c quy\u1ec1n h\u00f3a \u0111\u01a1n c\u00f3 s\u1ed1 th\u1ee9 t\u1ef1 nh\u1ecf h\u01a1n\u201d).<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">32<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u1eadp h\u00f3a \u0111\u01a1n ghi ng\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">33<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 \u0111\u00e3 giao cho ng\u01b0\u1eddi mua ho\u1eb7c \u0111\u00e3 k\u00ea khai thu\u1ebf.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u201cL\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh \u0111\u00e3 giao cho ng\u01b0\u1eddi mua ho\u1eb7c \u0111\u00e3 k\u1ebf khai thu\u1ebf, b\u00ean b\u00e1n v\u00e0 b\u00ean mua ph\u00e1t hi\u1ec7n vi\u1ec7c l\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n v\u00e0 l\u1eadp l\u1ea1i lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00fang theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf\u201d).\u2013 Bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh khi ng\u01b0\u1eddi mua c\u00f3 y\u00eau c\u1ea7u.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">34<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o ch\u1ea5p thu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc ng\u00e0y c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">35<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">36<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n kh\u00f4ng c\u00f3 k\u1ebft n\u1ed1i, chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">37<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u201cKh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t\u201d).\u2013 Bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh khi ng\u01b0\u1eddi mua c\u00f3 y\u00eau c\u1ea7u.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">38<\/td>\n<td style=\"width: 52.27817745803357%;\">Khai b\u00e1o m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n khai b\u00e1o theo quy \u0111\u1ecbnh v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/td>\n<td style=\"width: 42.086330935251794%;\">C\u1ea3nh c\u00e1o<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">39<\/td>\n<td style=\"width: 52.27817745803357%;\">khai b\u00e1o m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n khai b\u00e1o theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec ph\u1ea1t c\u1ea3nh c\u00e1o).<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">40<\/td>\n<td style=\"width: 52.27817745803357%;\">Khai b\u00e1o m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 06 ng\u00e0y tr\u1edf l\u00ean, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n khai b\u00e1o theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">41<\/td>\n<td style=\"width: 52.27817745803357%;\">Khai b\u00e1o m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 06 ng\u00e0y tr\u1edf l\u00ean, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n khai b\u00e1o theo quy \u0111\u1ecbnh<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">42<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (tr\u1eeb li\u00ean giao cho kh\u00e1ch h\u00e0ng) trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf, c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/td>\n<td style=\"width: 42.086330935251794%;\">C\u1ea3nh c\u00e1o.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">43<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai, \u0111\u00e3 x\u00f3a b\u1ecf v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n kh\u00e1c thay th\u1ebf cho h\u00f3a \u0111\u01a1n l\u1eadp sai, x\u00f3a b\u1ecf n\u00e0y.<\/td>\n<td style=\"width: 42.086330935251794%;\">C\u1ea3nh c\u00e1o.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">44<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng) trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf, c\u00f3 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ghi nh\u1eadn s\u1ef1 vi\u1ec7c.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">45<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh, \u0111\u00e3 mua c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a l\u1eadp.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">46<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng) trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf, c\u00f3 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ghi nh\u1eadn s\u1ef1 vi\u1ec7c.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">47<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, \u0111\u00e3 khai, n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng ho\u1eb7c trong th\u1eddi gian l\u01b0u tr\u1eef (Kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1ed1 42, 43, 44, 45, 46).<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">48<\/td>\n<td style=\"width: 52.27817745803357%;\">H\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 \u0111\u1ebfn 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/td>\n<td style=\"width: 42.086330935251794%;\">C\u1ea3nh c\u00e1o<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">49<\/td>\n<td style=\"width: 52.27817745803357%;\">H\u1ee7y kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp, h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">50<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, kh\u00f4ng h\u1ee7y h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng\u2013 Bu\u1ed9c h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">51<\/td>\n<td style=\"width: 52.27817745803357%;\">H\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh (Kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p s\u1ed1 48).<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">52<\/td>\n<td style=\"width: 52.27817745803357%;\">H\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 11 ng\u00e0y l\u00e0m vi\u1ec7c tr\u1edf l\u00ean, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">53<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng h\u1ee7y, kh\u00f4ng ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.\u2013 Bu\u1ed9c h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">54<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi l\u1eadp sai s\u00f3t sau khi qu\u00e1 th\u1eddi h\u1ea1n c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi b\u00e1n v\u1ec1 vi\u1ec7c ki\u1ec3m tra sai, s\u00f3t.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.\u2013 Bu\u1ed9c h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">55<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1eb7t in ch\u01b0a ph\u00e1t h\u00e0nh nh\u01b0ng kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.\u2013 Bu\u1ed9c h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">56<\/td>\n<td style=\"width: 52.27817745803357%;\">H\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">57<\/td>\n<td style=\"width: 52.27817745803357%;\">Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">58<\/td>\n<td style=\"width: 52.27817745803357%;\">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 (Kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf mi\u1ec5n gi\u1ea3m nh\u01b0ng khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi mua ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ed7i vi ph\u1ea1m thu\u1ed9c v\u1ec1 b\u00ean b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf mi\u1ec5n gi\u1ea3m).<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng\u2013 Bu\u1ed9c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">59<\/td>\n<td style=\"width: 52.27817745803357%;\">N\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/td>\n<td style=\"width: 42.086330935251794%;\">C\u1ea3nh c\u00e1o<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">60<\/td>\n<td style=\"width: 52.27817745803357%;\">N\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p s\u1ed1 59).<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">61<\/td>\n<td style=\"width: 52.27817745803357%;\">L\u1eadp sai ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf.Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 l\u1eadp l\u1ea1i th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o thay th\u1ebf \u0111\u00fang quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf, ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng.\u2013 Bu\u1ed9c l\u1eadp, g\u1eedi th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">62<\/td>\n<td style=\"width: 52.27817745803357%;\">N\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n g\u1eedi c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 11 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">63<\/td>\n<td style=\"width: 52.27817745803357%;\">N\u1ed9p th\u00f4ng b\u1ea3o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n g\u1eedi c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 21 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">64<\/td>\n<td style=\"width: 52.27817745803357%;\">N\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n g\u1eedi c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">65<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n g\u1eedi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng.\u2013 Bu\u1ed9c l\u1eadp, g\u1eedi th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">66<\/td>\n<td style=\"width: 52.27817745803357%;\">Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 \u0111\u1ebfn 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">67<\/td>\n<td style=\"width: 52.27817745803357%;\">Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 06 \u0111\u1ebfn 10 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">68<\/td>\n<td style=\"width: 52.27817745803357%;\">Chuy\u1ec3n b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong k\u1ef3.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.\u2013 Bu\u1ed9c chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">69<\/td>\n<td style=\"width: 52.27817745803357%;\">Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 11 ng\u00e0y l\u00e0m vi\u1ec7c tr\u1edf l\u00ean, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">70<\/td>\n<td style=\"width: 52.27817745803357%;\">Kh\u00f4ng chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/td>\n<td style=\"width: 42.086330935251794%;\">\u2013 Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng\u2013 Bu\u1ed9c chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">71<\/td>\n<td style=\"width: 52.27817745803357%;\">Cung c\u1ea5p ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n t\u1ef1 in kh\u00f4ng \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ho\u1eb7c khi in ra kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 n\u1ed9i dung quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.39568345323741%;\">72<\/td>\n<td style=\"width: 52.27817745803357%;\">Cung c\u1ea5p ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n.<\/td>\n<td style=\"width: 42.086330935251794%;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u0110\u1ec3 tr\u00e1nh th\u1ef1c hi\u1ec7n sai s\u00f3t khi \u00e1p d\u1ee5ng\u00a0<\/em><strong><em>Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/em>\u00a0<\/strong><em>, K\u1ebf to\u00e1n Gtax khuy\u1ebfn ngh\u1ecb B\u1ea1n c\u1ea7n tham kh\u1ea3o k\u1ef9 nh\u1eefng n\u1ed9i dung t\u01b0 v\u1ea5n tr\u00ean ho\u1eb7c <a href=\"https:\/\/gtax.vn\/english\/lien-he\/\" target=\"_blank\" rel=\"nofollow noopener\">li\u00ean h\u1ec7 v\u1edbi chuy\u00ean vi\u00ean t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf Gtax<\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/em><\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft v\u1ec1 <strong>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>, \u0111\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c nhanh ch\u00f3ng v\u00e0 ti\u1ebft ki\u1ec7m, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\"><b>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/b><\/a> c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax. Vui l\u00f2ng li\u00ean h\u1ec7:<\/p>\n<p><strong>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/strong><\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage: <a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T) mang l\u1ea1i l\u1ee3i \u00edch cho c\u1ea3 3 b\u00ean: ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd trong \u0111\u00f3 c\u00f3 c\u01a1 quan thu\u1ebf (CQT). C\u1ee5 th\u1ec3, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00fap ng\u00e0nh thu\u1ebf x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n. Ch\u00ednh v\u00ec l\u1ee3i [&#8230;]\n","protected":false},"author":1,"featured_media":232487,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[844],"class_list":["post-232481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","tag-hoa-don"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232481"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=232481"}],"version-history":[{"count":9,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232481\/revisions"}],"predecessor-version":[{"id":236021,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232481\/revisions\/236021"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232487"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}