{"id":6174,"date":"2020-01-20T10:08:14","date_gmt":"2020-01-20T03:08:14","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=6174"},"modified":"2020-01-20T10:08:14","modified_gmt":"2020-01-20T03:08:14","slug":"khai-sai-cac-chi-tieu-thue-co-bi-xu-phat","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/khai-sai-cac-chi-tieu-thue-co-bi-xu-phat\/","title":{"rendered":"Khai sai c\u00e1c ch\u1ec9 ti\u00eau thu\u1ebf c\u00f3 b\u1ecb x\u1eed ph\u1ea1t?"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi khai sai c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/h2>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi khai sai c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

Theo c\u00e1ch hi\u1ec3u c\u1ee7a \u00f4ng Nguy\u1ec5n Ho\u00e0i Ng\u1ecdc (H\u00e0 N\u1ed9i), tr\u01b0\u1eddng h\u1ee3p qua thanh tra, ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a m\u1ed9t k\u1ef3 khai thu\u1ebf c\u1ee7a m\u1ed9t s\u1eafc thu\u1ebf (k\u1ef3 khai thu\u1ebf theo th\u00e1ng\/qu\u00fd \u0111\u1ed1i v\u1edbi thu\u1ebf GTGT, k\u1ef3 khai thu\u1ebf theo n\u0103m v\u1edbi thu\u1ebf TNDN) nhi\u1ec1u h\u01a1n s\u1ed1 thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf nh\u01b0ng th\u1ef1c t\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba nhi\u1ec1u h\u01a1n ho\u1eb7c b\u1eb1ng \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu (s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf qua thanh tra, ki\u1ec3m tra v\u00e0 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai) th\u00ec kh\u00f4ng b\u1ecb xem l\u00e0 h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t 20% tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh qua thanh tra, ki\u1ec3m tra v\u00e0 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai.<\/p>\n\n\n\n

V\u1edbi mong mu\u1ed1n hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n cho \u0111\u00fang ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, \u00f4ng Ng\u1ecdc mu\u1ed1n bi\u1ebft c\u00e1ch hi\u1ec3u c\u1ee7a \u00f4ng c\u00f3 \u0111\u00fang v\u00e0 ph\u00f9 h\u1ee3p kh\u00f4ng?<\/p>\n\n\n\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 13 v\u00e0 Kho\u1ea3n 33 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 21\/2012\/QH13:<\/p>\n\n\n\n

\u201c13. \u0110i\u1ec1u 47 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/em><\/p>\n\n\n\n

\u0110i\u1ec1u 47. X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba<\/em><\/p>\n\n\n\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf trong th\u1eddi h\u1ea1n m\u01b0\u1eddi n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3, k\u1ec3 c\u1ea3 vi\u1ec7c b\u00f9 tr\u1eeb gi\u1eefa c\u00e1c lo\u1ea1i thu\u1ebf v\u1edbi nhau; ho\u1eb7c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo; ho\u1eb7c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.<\/em><\/p>\n\n\n\n

2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf y\u00eau c\u1ea7u tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi n\u00eau r\u00f5 l\u00fd do kh\u00f4ng ho\u00e0n tr\u1ea3 trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u.\u201d.<\/em><\/p>\n\n\n\n

33. \u0110i\u1ec1u 107 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/em><\/p>\n\n\n\n

\u201c\u0110i\u1ec1u 107. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/em><\/p>\n\n\n\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0ng khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu, n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n cao h\u01a1n v\u00e0 b\u1ecb x\u1eed ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n cao h\u01a1n v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n cao h\u01a1n.<\/em><\/p>\n\n\n\n

2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n nh\u01b0ng kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 v\u00e0 kho\u1ea3n 7 \u0110i\u1ec1u 108 c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec ngo\u00e0i vi\u1ec7c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 sau:<\/em><\/p>\n\n\n\n

a) Ph\u1ea1t 10% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n cao h\u01a1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n v\u00e0 khai b\u1ed5 sung qu\u00e1 th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai nh\u01b0ng tr\u01b0\u1edbc khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt n\u00e0y;<\/em><\/p>\n\n\n\n

b) Ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n cao h\u01a1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.\u201d<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec \u0110i\u1ec1u 107 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 33, \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 21\/2012\/QH13) quy \u0111\u1ecbnh r\u00f5 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf.<\/p>\n\n\n\n

Do \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi khai sai c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 21\/2012\/QH13).<\/p>\n\n\n\n

TCT<\/em><\/p>\n\n\n\n

<\/a><\/a>
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Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi khai sai c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u1eed […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/6174"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=6174"}],"version-history":[{"count":0,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/6174\/revisions"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=6174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=6174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=6174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}