{"id":1310,"date":"2025-11-14T10:56:28","date_gmt":"2025-11-14T03:56:28","guid":{"rendered":"https:\/\/truongthanhgiang.com\/?p=1310"},"modified":"2025-11-14T11:32:32","modified_gmt":"2025-11-14T04:32:32","slug":"toi-tron-thue","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2025\/11\/14\/toi-tron-thue\/","title":{"rendered":"T\u1ed8I TR\u1ed0N THU\u1ebe"},"content":{"rendered":"\n<p><strong>[1]\u0110i\u1ec3m m\u1edbi<\/strong><\/p>\n\n\n\n<p>Thu\u1ebf l\u00e0 ngu\u1ed3n thu ch\u00ednh cho ng\u00e2n s\u00e1ch qu\u1ed1c gia; \u0111\u00f3ng thu\u1ebf l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u00e0 m\u1ecdi c\u00f4ng d\u00e2n.<\/p>\n\n\n\n<p>-Trong d\u1ef1 th\u1ea3o lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2012 c\u00f3 \u0111\u1ec1 xu\u1ea5t ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra; tuy nhi\u00ean, cu\u1ed1i c\u00f9ng Qu\u1ed1c H\u1ed9i kh\u00f4ng cho th\u00f4ng qua.<\/p>\n\n\n\n<p>-\u0110\u1ebfn \u0111\u1ec1 c\u01b0\u01a1ng \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh tr\u00ecnh ch\u00ednh ph\u1ee7 n\u0103m 2017, chu\u1ea9n b\u1ecb cho ra \u0111\u1eddi lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019: b\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra thu\u1ebf \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh m\u1edbi; nh\u01b0ng cu\u1ed1i c\u00f9ng Qu\u1ed1c H\u1ed9i c\u0169ng kh\u00f4ng cho th\u00f4ng qua.<\/p>\n\n\n\n<p>-D\u1ef1 th\u1ea3o B\u1ed9 lu\u1eadt h\u00ecnh s\u1ef1 1999 c\u00f3 \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung ch\u1ee7 th\u1ec3 c\u1ee7a t\u1ed9i ph\u1ea1m l\u00e0 ph\u00e1p nh\u00e2n (b\u1ea3o v\u1ec7 quy\u1ec1n con ng\u01b0\u1eddi n\u00f3i chung v\u00e0 b\u1ea3o v\u1ec7 \u201cquy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1 nh\u00e2n\u201d; Vi\u1ec7c b\u1ed5 sung n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m s\u1ef1 th\u1ed1ng nh\u1ea5t khi quy \u0111\u1ecbnh ph\u00e1p nh\u00e2n l\u00e0 ch\u1ee7 th\u1ec3 c\u1ee7a t\u1ed9i ph\u1ea1m). Nh\u01b0ng cu\u1ed1i c\u00f9ng Qu\u1ed1c H\u1ed9i c\u0169ng kh\u00f4ng cho th\u00f4ng qua.<\/p>\n\n\n\n<p>-\u0110\u1ebfn B\u1ed9 lu\u1eadt h\u00ecnh s\u1ef1 n\u0103m 2015 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ch\u00ednh th\u1ee9c \u1edf ch\u01b0\u01a1ng VI- ph\u00e1p nh\u00e2n th\u01b0\u01a1ng m\u1ea1i ph\u1ea1m t\u1ed9i, \u0111\u00e2y l\u00e0 ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u1edbi, c\u1ea7n ph\u1ed5 bi\u1ebfn cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh (ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt) \u0111\u01b0\u1ee3c bi\u1ebft.<\/p>\n\n\n\n<p><strong>[2]T\u1ea1i sao s\u1eeda \u0111\u1ed5i<\/strong><\/p>\n\n\n\n<p>M\u1ed7i qu\u1ed1c gia c\u00f3 th\u1ec3 ch\u1ebf ch\u00ednh tr\u1ecb kh\u00e1c nhau, nh\u01b0ng h\u1ea7u nh\u01b0 c\u00e1c qu\u1ed1c gia c\u00f3 n\u1ec1n kinh t\u1ebf ph\u00e1t tri\u1ec3n tr\u00ean th\u1ebf gi\u1edbi \u0111\u1ec1u c\u00f3 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi ph\u00e1p nh\u00e2n.<\/p>\n\n\n\n<p>\u1ede ch\u00fang ta, t\u00ecnh h\u00ecnh t\u1ed9i ph\u1ea1m v\u00e0 vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111ang x\u1ea3y ra theo chi\u1ec1u h\u01b0\u1edbng di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p, v\u1edbi nhi\u1ec1u ph\u01b0\u01a1ng th\u1ee9c, th\u1ee7 \u0111o\u1ea1n h\u1ebft s\u1ee9c tinh vi; g\u00e2y t\u1ed5n th\u1ea5t l\u1edbn cho Nh\u00e0 n\u01b0\u1edbc, g\u00e2y nguy hi\u1ec3m cho x\u00e3 h\u1ed9i.<\/p>\n\n\n\n<p>\u0110\u1ec3 h\u00f2a nh\u1eadp c\u1ed9ng \u0111\u1ed3ng qu\u1ed1c t\u1ebf, \u0111\u1ec3 gi\u1eef v\u1eefng v\u1ec1 tr\u1eadt t\u1ef1 qu\u1ea3n l\u00fd kinh t\u1ebf, c\u1ea7n thi\u1ebft ph\u1ea3i \u0111\u01b0a v\u00e0o lu\u1eadt h\u00ecnh s\u1ef1 t\u1ed9i tr\u1ed1n thu\u1ebf.<\/p>\n\n\n\n<p><strong>[3]Quy \u0111\u1ecbnh<\/strong><\/p>\n\n\n\n<p><em>(t\u00f3m t\u1eaft \u0111i\u1ec1u 200 Lu\u1eadt h\u00ecnh s\u1ef1 2015)<\/em><\/p>\n\n\n\n<p>Nh\u00f3m h\u00e0nh vi 1:<\/p>\n\n\n\n<p>(1) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n\n\n\n<p>(2) Kh\u00f4ng ghi ch\u00e9p trong s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p;<\/p>\n\n\n\n<p>(3) Kh\u00f4ng xu\u1ea5t ho\u00e1 \u0111\u01a1n khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u1eb7c ghi gi\u00e1 tr\u1ecb tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n;<\/p>\n\n\n\n<p>(4) S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o trong ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n;<\/p>\n\n\n\n<p>(5) S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n;<\/p>\n\n\n\n<p>(6) Khai sai v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u m\u00e0 kh\u00f4ng khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf sau khi h\u00e0ng ho\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan;<\/p>\n\n\n\n<p>(7) C\u1ed1 \u00fd kh\u00f4ng k\u00ea khai ho\u1eb7c khai sai v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/p>\n\n\n\n<p>(8) C\u1ea5u k\u1ebft v\u1edbi ng\u01b0\u1eddi g\u1eedi h\u00e0ng \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1;<\/p>\n\n\n\n<p>(9) S\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng khai b\u00e1o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n<p>Ch\u1ebf t\u00e0i 1:<\/p>\n\n\n\n<p>Tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 100.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 300.000.000 \u0111\u1ed3ng ho\u1eb7c d\u01b0\u1edbi 100.000.000 \u0111\u1ed3ng, \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf ho\u1eb7c \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 t\u1ed9i n\u00e0y, th\u00ec b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 100.000.000 \u0111\u1ed3ng \u0111\u1ebfn 500.000.000 \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 02 n\u0103m<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi Ph\u00e1p nh\u00e2n th\u01b0\u01a1ng m\u1ea1i: b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 300.000.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000.000 \u0111\u1ed3ng;<\/p>\n\n\n\n<p>Nh\u00f3m h\u00e0nh vi 2:<\/p>\n\n\n\n<p>a) C\u00f3 t\u1ed5 ch\u1ee9c;<\/p>\n\n\n\n<p>b) S\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf t\u1eeb 300.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 1.000.000.000 \u0111\u1ed3ng;<\/p>\n\n\n\n<p>c) L\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n;<\/p>\n\n\n\n<p>d) Ph\u1ea1m t\u1ed9i 02 l\u1ea7n tr\u1edf l\u00ean;<\/p>\n\n\n\n<p>\u0111) T\u00e1i ph\u1ea1m nguy hi\u1ec3m.<\/p>\n\n\n\n<p>Ch\u1ebf t\u00e0i 2:<\/p>\n\n\n\n<p>Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000.000 \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 01 n\u0103m \u0111\u1ebfn 03 n\u0103m<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi Ph\u00e1p nh\u00e2n th\u01b0\u01a1ng m\u1ea1i: ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000.000 \u0111\u1ed3ng.<\/p>\n\n\n\n<p><strong>[4]Ph\u00e2n t\u00edch<\/strong><\/p>\n\n\n\n<p>[4.1] \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n<\/p>\n\n\n\n<p>&#8211; Khung th\u1ee9 nh\u1ea5t: Ph\u1ea1t ti\u1ec1n t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 01 n\u0103m n\u1ebfu: \u2026tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 300 tri\u1ec7u \u0111\u1ed3ng;<\/p>\n\n\n\n<p>&#8211; Khung th\u1ee9 hai: Ph\u1ea1t ti\u1ec1n t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 1.5 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 01 n\u0103m \u0111\u1ebfn 03 n\u0103m: &nbsp;C\u00f3 t\u1ed5 ch\u1ee9c;&nbsp; S\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng;&nbsp; L\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n;<\/p>\n\n\n\n<p>&#8211; Khung th\u1ee9 ba: ph\u1ea1t ti\u1ec1n t\u1eeb 1.5 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 4.5 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 02 n\u0103m \u0111\u1ebfn 07 n\u0103m: tr\u1ed1n thu\u1ebf &gt; 1 t\u1ef7 \u0111\u1ed3ng.<\/p>\n\n\n\n<p>[4.2] \u0110\u1ed1i v\u1edbi ph\u00e1p nh\u00e2n th\u01b0\u01a1ng m\u1ea1i<\/p>\n\n\n\n<p>-Khung th\u1ee9 nh\u1ea5t: Ph\u1ea1t ti\u1ec1n t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng;<\/p>\n\n\n\n<p>-Khung th\u1ee9 2: Ph\u1ea1t ti\u1ec1n t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng;<\/p>\n\n\n\n<p>-Khung th\u1ee9 3: Ph\u1ea1t ti\u1ec1n t\u1eeb 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 10 t\u1ef7 \u0111\u1ed3ng.<\/p>\n\n\n\n<p>[4.3]Ph\u00e2n t\u00edch c\u1ea5u th\u00e0nh t\u1ed9i ph\u1ea1m<\/p>\n\n\n\n<p>-Kh\u00e1ch th\u1ec3: x\u00e2m ph\u1ea1m tr\u1eadt t\u1ef1 qu\u1ea3n l\u00fd kinh t\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (c\u1ee5 th\u1ec3 l\u00e0 qu\u1ea3n l\u00fd thu thu\u1ebf). \u0110\u1ed1i t\u01b0\u1ee3ng t\u00e1c \u0111\u1ed9ng l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng n\u1ed9p m\u00e0 \u0111\u00fang ra ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n<p>-Ch\u1ee7 th\u1ec3: ng\u01b0\u1eddi c\u00f3 n\u0103ng l\u1ef1c tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, \u0111\u1ee7 \u0111\u1ed9 tu\u1ed5i, c\u1ed1 t\u00ecnh th\u1ef1c hi\u1ec7n h\u00e0nh vi kh\u00f4ng n\u1ed9p thu\u1ebf cho Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n<p>\u0110\u1eb7c bi\u1ec7t l\u00e0 ph\u00e1p nh\u00e2n th\u01b0\u01a1ng m\u1ea1i c\u0169ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 khi th\u1ef1c hi\u1ec7n h\u00e0nh vi kh\u00f4ng n\u1ed9p thu\u1ebf cho Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n<p>-Ch\u1ee7 quan: l\u1ed7i (nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c h\u00e0nh vi v\u00e0 h\u1eadu qu\u1ea3 nh\u01b0ng v\u1eabn th\u1ef1c hi\u1ec7n- bi\u1ebft tr\u1ed1n thu\u1ebf l\u00e0 g\u00e2y th\u1ea5t tho\u00e1t t\u1ed5n h\u1ea1i cho Nh\u00e0 n\u01b0\u1edbc nh\u01b0ng v\u1eabn th\u1ef1c hi\u1ec7n; m\u1ee5c \u0111\u00edch (v\u00ec l\u1ee3i \u00edch c\u00e1 nh\u00e2n, v\u00ec l\u1ee3i \u00edch doanh nghi\u1ec7p\/ t\u1ed5 ch\u1ee9c- l\u00e0m gi\u1ea3m s\u1ed1 ph\u1ea3i n\u1ed9p, l\u00e0m t\u0103ng s\u1ed1 kh\u1ea5u tr\u1eeb, l\u00e0m t\u0103ng s\u1ed1 \u0111\u01b0\u1ee3c mi\u1ec5n,\u2026)<\/p>\n\n\n\n<p>-Kh\u00e1ch quan:<\/p>\n\n\n\n<p>+Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n. H\u00e0nh vi n\u00e0y nghi\u00ean v\u1ec1 tr\u00e1ch nhi\u1ec7m h\u00e0nh ch\u00ednh nhi\u1ec1u h\u01a1n, v\u00ec n\u00f3 kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ea1o ra ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee5 th\u1ec3.<\/p>\n\n\n\n<p>+Kh\u00f4ng ghi ch\u00e9p trong s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n<p>+ Kh\u00f4ng xu\u1ea5t ho\u00e1 \u0111\u01a1n khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<p>+S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p.<\/p>\n\n\n\n<p>+Khai sai v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/p>\n\n\n\n<p>+Khai sai v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/p>\n\n\n\n<p><strong>[5]\u0110\u00e1nh gi\u00e1 s\u1ef1 h\u1ee3p l\u00fd<\/strong><\/p>\n\n\n\n<p>-H\u00e0nh vi tr\u1ed1n thu\u1ebf v\u00e0 h\u00e0nh vi bu\u00f4n l\u1eadu quy \u0111\u1ecbnh chung, th\u00ec ch\u01b0a \u0111\u01b0\u1ee3c h\u1ee3p l\u00fd l\u1eafm.<\/p>\n\n\n\n<p>-H\u00e0nh vi tr\u1ed1n thu\u1ebf v\u00e0 h\u00e0nh vi n\u1ee3 ti\u1ec1n thu\u1ebf l\u00e0 kh\u00e1c nhau, m\u1eb7c d\u00f9 c\u1ea3 2 \u0111\u1ec1u c\u00f9ng ch\u1ee7 th\u1ec3 v\u00e0 c\u1ed1 \u00fd, nh\u01b0ng n\u1ebfu \u1ee9ng x\u1eed nh\u01b0 nhau th\u00ec ch\u01b0a h\u1ee3p l\u00fd.<\/p>\n\n\n\n<p>-T\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 t\u1eebng s\u1eafc thu\u1ebf kh\u00e1c khau m\u00e0 ch\u1ec9 d\u00f9ng chung 1 quy \u0111\u1ecbnh chung v\u1ec1 d\u1ea5u hi\u1ec7u v\u00e0 h\u00e0nh vi th\u00ec c\u0169ng ch\u01b0a \u0111\u01b0\u1ee3c h\u1ee3p l\u00fd.<\/p>\n\n\n\n<p>-Lu\u1eadt h\u00ecnh s\u1ef1 2015 ghi c\u1ee5 th\u1ec3 h\u00e0nh vi (\u0111\u1ec3 cho m\u1ecdi ng\u01b0\u1eddi \u0111\u1ecdc v\u00f4 th\u1ea5y v\u00e0 hi\u1ec3u li\u1ec1n), n\u00ean \u0111\u00e3 tham chi\u1ebfu \u0111i\u1ec1u 108 lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2006 (9 kho\u1ea3n); tuy nhi\u00ean \u0111\u1ebfn 2019 th\u00ec c\u00f3 lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi thay th\u1ebf (11 kho\u1ea3n). Theo nguy\u00ean t\u1eafc \u01b0u ti\u00ean x\u1eed l\u00fd lu\u1eadt chuy\u00ean ng\u00e0nh, th\u00ec s\u1ebd \u01b0u ti\u00ean \u00e1p d\u1ee5ng lu\u1eadt h\u00ecnh s\u1ef1. N\u1ebfu mu\u1ed1n h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng ch\u1ed3ng l\u1ea5n n\u00e0y, th\u00ec n\u00ean \u0111\u01b0a ra c\u00e1ch th\u1ee9c tham chi\u1ebfu quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, khi \u1ea5y s\u1ebd ti\u1ec7n h\u01a1n.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u c\u00f2n li\u00ean quan \u0111\u1ebfn t\u1ed9i bu\u00f4n l\u1eadu v\u00e0 t\u1ed9i v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p qua bi\u00ean gi\u1edbi (\u0110i\u1ec1u 188, 189 lu\u1eadt h\u00ecnh s\u1ef1 2915).<\/p>\n\n\n\n<p><strong>[6]B\u1ed5 sung, \u0111\u1ec1 xu\u1ea5t<\/strong><\/p>\n\n\n\n<p>-Tr\u01b0\u1eddng h\u1ee3p h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1\/ t\u1edd khai thu\u1ebf v\u00ec l\u00fd do kh\u00e1ch quan, th\u00ec \u1ee9ng x\u1eed nh\u01b0 th\u1ebf n\u00e0o. \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp, n\u00ean c\u1ea7n h\u01b0\u1edbng d\u1eabn b\u1ed5 sung.<\/p>\n\n\n\n<p>-Vi\u1ec7c c\u01a1 quan thu\u1ebf \u0111\u01b0a ra m\u1ee9c \u1ea5n \u0111\u1ecbnh thu\u1ebf (theo tr\u00e1ch nhi\u1ec7m h\u00e0nh ch\u00ednh trong qu\u1ea3n l\u00fd thu\u1ebf), nhi\u1ec1u khi s\u1ed1 ti\u1ec1n c\u00f2n l\u1edbn h\u01a1n ti\u1ec1n ph\u1ea1t (theo tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1). Do v\u1eady, n\u1ebfu th\u1ea5y c\u00f3 d\u1ea5u hi\u1ec7u ph\u1ea1m t\u1ed9i n\u00ean chuy\u1ec3n cho c\u01a1 quan \u0111i\u1ec1u tra (v\u00ec lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra).<\/p>\n\n\n\n<p>-M\u1eb7c d\u00f9 c\u00f9ng h\u00e0nh vi, thu\u1ed9c tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, nh\u01b0ng h\u1ea7u h\u1ebft \u0111\u1ec1u do c\u01a1 quan thu\u1ebf \u0111\u1ed9c quy\u1ec1n x\u1eed l\u00fd theo tr\u00e1ch nhi\u1ec7m h\u00e0nh ch\u00ednh.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/truongthanhgiang.com\/wp-content\/uploads\/2025\/11\/Gemini_tron-thue.png\" alt=\"Tr\u1ed1n thu\u1ebf\" class=\"wp-image-1313\" srcset=\"https:\/\/truongthanhgiang.com\/wp-content\/uploads\/2025\/11\/Gemini_tron-thue.png 1024w, https:\/\/truongthanhgiang.com\/wp-content\/uploads\/2025\/11\/Gemini_tron-thue-300x300.png 300w, https:\/\/truongthanhgiang.com\/wp-content\/uploads\/2025\/11\/Gemini_tron-thue-150x150.png 150w, https:\/\/truongthanhgiang.com\/wp-content\/uploads\/2025\/11\/Gemini_tron-thue-768x768.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><em>(minh h\u1ecda: Gemini)<\/em><\/p>\n\n\n\n<p>(19-6-2024)<\/p>\n\n\n\n<p><br>T\u00e0i li\u1ec7u tham kh\u1ea3o:<\/p>\n\n\n\n<p>-Lu\u1eadt h\u00ecnh s\u1ef1 1999, 2015<\/p>\n\n\n\n<p>-Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 2006, 2012, 2019<\/p>\n\n\n\n<p>-Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf- 126 n\u0103m 2020<\/p>\n\n\n\n<p>-Ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf- 125 n\u0103m 2020<\/p>\n\n\n\n<p>-Lu\u1eadt chuy\u00ean ng\u00e0nh (thu\u1ebf TNCN, TNDN, GTGT)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[1]\u0110i\u1ec3m m\u1edbi Thu\u1ebf l\u00e0 ngu\u1ed3n thu ch\u00ednh cho ng\u00e2n s\u00e1ch qu\u1ed1c gia; \u0111\u00f3ng thu\u1ebf l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u00e0 m\u1ecdi c\u00f4ng d\u00e2n. -Trong d\u1ef1 th\u1ea3o lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2012 c\u00f3 \u0111\u1ec1 xu\u1ea5t ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra; tuy nhi\u00ean, cu\u1ed1i c\u00f9ng Qu\u1ed1c H\u1ed9i kh\u00f4ng cho th\u00f4ng qua. -\u0110\u1ebfn \u0111\u1ec1 c\u01b0\u01a1ng \u0111\u1ec1 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[252,251,250,249],"class_list":["post-1310","post","type-post","status-publish","format-standard","hentry","category-doi-song","tag-ca-nhan-tron-thue","tag-doanh-nghiep-tron-thue","tag-toi-tron-thue","tag-tron-thue"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/comments?post=1310"}],"version-history":[{"count":4,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1310\/revisions"}],"predecessor-version":[{"id":1323,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1310\/revisions\/1323"}],"wp:attachment":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/media?parent=1310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/categories?post=1310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/tags?post=1310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}