{"id":15209,"date":"2021-12-31T10:38:27","date_gmt":"2021-12-31T10:38:27","guid":{"rendered":"https:\/\/bizlawyer.vn\/new-points-in-the-sanctioning-of-administrative-violations-on-taxes-and-invoices"},"modified":"2021-12-31T10:41:16","modified_gmt":"2021-12-31T10:41:16","slug":"diem-moi-trong-viec-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/diem-moi-trong-viec-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don","title":{"rendered":"\u0110i\u1ec3m m\u1edbi trong vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ho\u00e1 \u0111\u01a1n"},"content":{"rendered":"<p>Ng\u00e0y 16\/11\/2021, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 102\/2021\/N\u0110-CP s\u1eeda \u0111\u1ed5i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf, h\u00f3a \u0111\u01a1n; h\u1ea3i quan; kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh x\u1ed5 s\u1ed1; qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; th\u1ef1c h\u00e0nh ti\u1ebft ki\u1ec7m, ch\u1ed1ng l\u00e3ng ph\u00ed; d\u1ef1 tr\u1eef qu\u1ed1c gia; kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc; k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf, h\u00f3a \u0111\u01a1n, bao g\u1ed3m:<\/p>\n<p>1. T\u0103ng th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n: L\u00e0 02 n\u0103m (Tr\u01b0\u1edbc \u0111\u00e2y th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n l\u00e0 01 n\u0103m)<br \/>\n2. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi cho, b\u00e1n h\u00f3a \u0111\u01a1n (tr\u1eeb h\u00e0nh vi cho, b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1eb7t in ch\u01b0a ph\u00e1t h\u00e0nh v\u00e0 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): M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng (Tr\u01b0\u1edbc \u0111\u00e2y m\u1ee9c ph\u1ea1t n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi cho, b\u00e1n h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a l\u1eadp).<br \/>\n3. B\u1ed5 sung x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u201cl\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh\u201d: M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng;<br \/>\n4. B\u1ed5 sung x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u201cl\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0ng ch\u01b0a khai thu\u1ebf\u201d: M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng;<br \/>\n5. B\u00e3i b\u1ecf quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u201cl\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng ho\u1eb7c trong th\u1eddi gian l\u01b0u tr\u1eef, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP&#8221;.<br \/>\n6. S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t: Trong th\u1eddi gian xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh gi\u1ea3m, mi\u1ec5n ti\u1ec1n ph\u1ea1t th\u00ec kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t (Tr\u01b0\u1edbc \u0111\u00e2y ch\u1ec9 quy \u0111\u1ecbnh trong th\u1eddi gian xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ti\u1ec1n ph\u1ea1t).<\/p>\n<p><strong><em>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2022.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 16\/11\/2021, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 102\/2021\/N\u0110-CP s\u1eeda \u0111\u1ed5i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf, h\u00f3a \u0111\u01a1n; h\u1ea3i quan; kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh x\u1ed5 s\u1ed1; qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; th\u1ef1c h\u00e0nh ti\u1ebft ki\u1ec7m, ch\u1ed1ng l\u00e3ng ph\u00ed; d\u1ef1 tr\u1eef qu\u1ed1c [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":15205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/15209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=15209"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/15209\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/15205"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=15209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=15209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=15209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}