{"id":455,"date":"2025-09-23T10:19:10","date_gmt":"2025-09-23T03:19:10","guid":{"rendered":"https:\/\/kt247.vn\/wp\/?p=455"},"modified":"2025-10-27T11:02:03","modified_gmt":"2025-10-27T04:02:03","slug":"cac-hanh-vi-tron-thue-va-muc-phat","status":"publish","type":"post","link":"https:\/\/kt247.vn\/wp\/?p=455","title":{"rendered":"C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u00e0 m\u1ee9c ph\u1ea1t"},"content":{"rendered":"\n<p>Tr\u1ed1n thu\u1ebf l\u00e0 m\u1ed9t th\u1ef1c tr\u1ea1ng \u0111\u00e3 v\u00e0 \u0111ang tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 nh\u1ee9c nh\u1ed1i hi\u1ec7n nay. Nh\u1eb1m ng\u0103n ch\u1eb7n h\u00e0nh vi tr\u1ed1n thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh c\u00e1c ch\u1ebf t\u00e0i nghi\u00eam kh\u1eafc \u0111\u1ec3 nghi\u00eam tr\u1ecb h\u00e0nh vi n\u00e0y.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"I.-Hanh-vi-tron-thue-gom-nhung-gi?\"><strong>I. H\u00e0nh vi tr\u1ed1n thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/h3>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"1.-Tron-thue-la-gi?\"><strong>1. Tr\u1ed1n thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/h5>\n\n\n\n<p>Tr\u1ed1n thu\u1ebf \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 nh\u1eefng h\u00e0nh vi c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c ph\u01b0\u01a1ng th\u1ee9c m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng cho ph\u00e9p v\u1edbi m\u1ee5c \u0111\u00edch l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u00e1n h\u00e0ng nh\u01b0ng l\u1ea1i kh\u00f4ng&nbsp;<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/quy-dinh-ve-thoi-diem-xuat-hoa-don-moi-nhat-2025-theo-nghi-dinh-70\/\" target=\"_blank\" rel=\"noreferrer noopener\">xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a>&nbsp;\u0111\u1ec3 gi\u1ea3m doanh thu;<\/li>\n\n\n\n<li>T\u1ea1o ra nh\u1eefng th\u00f4ng tin kh\u00f4ng c\u00f3 th\u1eadt nh\u01b0 vi\u1ec7c mua h\u00f3a \u0111\u01a1n \u0111\u1ec3 t\u0103ng chi ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c t\u1ea1o h\u1ed3 s\u01a1 gi\u1ea3 \u0111\u1ec3 ho\u00e0n&nbsp;thu\u1ebf GTGT\u2026<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"2.-Cac-hanh-vi-tron-thue\"><strong>2. C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/strong><\/h5>\n\n\n\n<p>Theo \u0110i\u1ec1u 143 c\u1ee7a&nbsp;<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/23\/auto-draft\/\" target=\"_blank\" rel=\"noreferrer noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/a>&nbsp;(ban h\u00e0nh ng\u00e0y 13\/06\/2019), doanh nghi\u1ec7p c\u00f3 c\u00e1c h\u00e0nh vi sau \u0111\u00e2y s\u1ebd b\u1ecb coi l\u00e0 tr\u1ed1n thu\u1ebf:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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 ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf;<\/li>\n\n\n\n<li>Kh\u00f4ng ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 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;<\/li>\n\n\n\n<li>Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ghi th\u00f4ng tin gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \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 h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n;<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng nh\u1eefng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n \u0111\u1ec3 k\u00ea khai h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o trong ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 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, \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, s\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p;<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng nh\u1eefng ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng \u0111\u00fang v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u1eb7c kh\u00f4ng \u0111\u00fang v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf \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 mi\u1ec5n, \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p;<\/li>\n\n\n\n<li>Khai sai v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf sau khi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan;<\/li>\n\n\n\n<li>C\u1ed1 \u00fd kh\u00f4ng k\u00ea khai ho\u1eb7c l\u00e0 khai sai v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/li>\n\n\n\n<li>C\u1ea5u k\u1ebft v\u1edbi ng\u01b0\u1eddi g\u1eedi h\u00e0ng \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n thu\u1ebf;<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng nh\u1eefng h\u00e0ng h\u00f3a thu\u1ed9c nh\u00f3m \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 v\u1edbi m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng khai b\u00e1o v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111ang trong th\u1eddi gian ng\u1eebng,&nbsp;<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/thu-tuc-lam-ho-so-tam-ngung-kinh-doanh-chi-tiet-va-moi-nhat\/\" target=\"_blank\" rel=\"noreferrer noopener\">t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a>&nbsp;nh\u01b0ng l\u1ea1i kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p>L\u01b0u \u00fd:<\/p>\n\n\n\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf m\u00e0 s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i&nbsp;Kho\u1ea3n 1 \u0110i\u1ec1u 141 c\u1ee7a Lu\u1eadt n\u00e0y&nbsp;\u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf,&nbsp;<a href=\"https:\/\/ketoananpha.vn\/thu-tuc-lam-ho-so-khai-thue-ban-dau.html\">h\u1ed3 s\u01a1 khai thu\u1ebf<\/a>&nbsp;ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y nh\u01b0ng kh\u00f4ng c\u00f3 ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p;<\/li>\n\n\n\n<li>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau th\u1eddi h\u1ea1n 90 ng\u00e0y c\u00f3 ph\u00e1t sinh s\u1ed1&nbsp;ti\u1ec1n&nbsp;thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n n\u1ee3 thu\u1ebf, ti\u1ec1n&nbsp;ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m m\u00e0 c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n\n\n\n<p><strong>>>\u00a0<\/strong><a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/10\/06\/cac-truong-hop-phai-xuat-hoa-don-va-khong-phai-xuat-hoa-don\/\" target=\"_blank\" rel=\"noreferrer noopener\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a>;<\/p>\n\n\n\n<p><strong>>>\u00a0<\/strong><a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/10\/06\/cach-ke-khai-khau-tru-tinh-thue-gtgt-vat-hang-nhap-khau\/\">C\u00e1ch k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/a>;<\/p>\n\n\n\n<p><strong>>>\u00a0<\/strong><a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/10\/06\/hach-toan-cong-thuc-va-cach-tinh-thue-xuat-khau\/\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n, c\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"II.-Tron-thue-bao-nhieu-thi-bi-xu-ly-hinh-su?\"><strong>II. Tr\u1ed1n thu\u1ebf bao nhi\u00eau th\u00ec b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1?<\/strong><\/h3>\n\n\n\n<p>\u27a4 Theo \u0110i\u1ec1u 136 v\u1ec1 nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u1ee7a <a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/23\/luat-quan-ly-thue-so-38-2019-qh14\/\" target=\"_blank\" rel=\"noreferrer noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/a> th\u00ec tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf n\u1ebfu \u0111\u1ebfn m\u1ee9c ph\u1ea3i truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 th\u00ec s\u1ebd th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00ecnh s\u1ef1.<\/p>\n\n\n\n<p>\u27a4 Theo \u0110i\u1ec1u 200&nbsp;B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 s\u1ed1 100\/2015\/QH13&nbsp;\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Kho\u1ea3n 47 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i&nbsp;B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2017&nbsp;t\u1ed9i tr\u1ed1n thu\u1ebf quy \u0111\u1ecbnh: N\u1ebfu c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 100.000.000 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi \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 ho\u1eb7c v\u1ec1 m\u1ed9t trong c\u00e1c t\u1ed9i m\u00e0 lu\u1eadt n\u00e0y quy \u0111\u1ecbnh khi ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch m\u00e0 c\u00f2n ti\u1ebfp t\u1ee5c vi ph\u1ea1m th\u00ec s\u1ebd b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"III.-Doanh-nghiep-tron-thue-phat-bao-nhieu?\"><strong>III. Doanh nghi\u1ec7p tr\u1ed1n thu\u1ebf ph\u1ea1t bao nhi\u00eau?<\/strong><\/h3>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"1.-Muc-xu-phat-hanh-chinh-ve-toi-tron-thue\"><strong>1. M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf<\/strong><\/h5>\n\n\n\n<p><strong>1.1. C\u00e1c m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh<\/strong><\/p>\n\n\n\n<p>\u27a4 Theo \u0110i\u1ec3m d, Kho\u1ea3n 2 \u0110i\u1ec1u 138 c\u1ee7a <a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/23\/luat-quan-ly-thue-so-38-2019-qh14\/\" target=\"_blank\" rel=\"noreferrer noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/a> th\u00ec m\u1ee9c ph\u1ea1t t\u1eeb 1 &#8211; 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n. Bi\u1ec7n ph\u00e1p \u0111\u1ec3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 l\u00e0 bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n.<\/p>\n\n\n\n<p>\u27a4 Theo \u0110i\u1ec1u 17&nbsp;<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/23\/nghi-dinh-125-2020-nd-cp\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a>&nbsp;x\u1eed ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf nh\u01b0 sau:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Ph\u1ea1t ti\u1ec1n 1 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu c\u00f3 t\u1eeb 1 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 tr\u1edf l\u00ean khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau \u0111\u00e2y:\n<ol class=\"wp-block-list\">\n<li>Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng sau 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, tr\u1eeb nh\u1eefng tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, \u0110i\u1ec3m c Kho\u1ea3n 4 v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u 13 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/li>\n\n\n\n<li>Kh\u00f4ng ghi ch\u00e9p trong&nbsp;s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n&nbsp;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, kh\u00f4ng khai ho\u1eb7c l\u00e0 khai sai d\u1eabn \u0111\u1ebfn vi\u1ec7c thi\u1ebfu 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 ho\u00e0n, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf, tr\u1eeb c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (*);<\/li>\n\n\n\n<li>Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, tr\u1eeb&nbsp;nh\u1eefng&nbsp;tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 khai thu\u1ebf&nbsp;v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng, ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0ng sai v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3&nbsp;khai thu\u1ebf th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf v\u00e0 b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf;<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p hay s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n \u0111\u1ec3 khai thu\u1ebf nh\u1eb1m l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m;<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng nh\u1eefng ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p; s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p ch\u1ee9ng t\u1eeb; s\u1eed d\u1ee5ng nh\u1eefng&nbsp;ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng&nbsp;ph\u1ea3n \u00e1nh \u0111\u00fang&nbsp;b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u1eb7c kh\u00f4ng \u0111\u00fang v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf \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 mi\u1ec5n, gi\u1ea3m,&nbsp;\u0111\u01b0\u1ee3c ho\u00e0n; l\u1eadp th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 h\u1ee7y v\u1eadt t\u01b0, h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang v\u1edbi&nbsp;th\u1ef1c t\u1ebf nh\u1eb1m l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m (**);<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng nh\u1eefng h\u00e0ng h\u00f3a thu\u1ed9c&nbsp;\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 v\u1edbi 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, khai thu\u1ebf t\u1edbi c\u01a1 quan thu\u1ebf (***);<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111ang trong th\u1eddi gian xin ng\u1eebng,&nbsp;<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/thu-tuc-lam-ho-so-tam-ngung-kinh-doanh-chi-tiet-va-moi-nhat\/\" target=\"_blank\" rel=\"noreferrer noopener\">t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a>&nbsp;nh\u01b0ng l\u1ea1i kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 4 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li>Ph\u1ea1t ti\u1ec1n 1,5 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y m\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng hay gi\u1ea3m nh\u1eb9;<\/li>\n\n\n\n<li>Ph\u1ea1t ti\u1ec1n 2 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y m\u00e0 c\u00f3 1 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng;<\/li>\n\n\n\n<li>Ph\u1ea1t ti\u1ec1n 2,5 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y m\u00e0 c\u00f3 2 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng;<\/li>\n\n\n\n<li>Ph\u1ea1t ti\u1ec1n 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y m\u00e0 c\u00f3 t\u1eeb 3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng tr\u1edf l\u00ean;<\/li>\n<\/ol>\n\n\n\n<p>L\u01b0u \u00fd:<\/p>\n\n\n\n<p>C\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i (*), (**), (***) \u1edf kho\u1ea3n 1 n\u00eau tr\u00ean n\u1ebfu nh\u01b0 b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n, kh\u00f4ng l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m th\u00ec s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n\n\n\n<p><strong>1.2. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bu\u1ed9c ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3, 4, 5 n\u00eau tr\u00ean.<\/li>\n<\/ul>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 ,4, 5 n\u00eau tr\u00ean \u0111\u00e3 qu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf nh\u01b0ng s\u1ebd ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 \u0110i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bu\u1ed9c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 l\u1ed7, s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2, 3, 4, 5 n\u00eau tr\u00ean.<\/li>\n<\/ul>\n\n\n\n<p><strong>1.3. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/strong><\/p>\n\n\n\n<p>Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf theo Kho\u1ea3n 2 \u0110i\u1ec1u 137 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 quy \u0111\u1ecbnh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, nh\u1eefng h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu 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, gi\u1ea3m, ho\u00e0n, kh\u00f4ng thu th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m l\u00e0 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m;<\/li>\n\n\n\n<li>N\u1ebfu qu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, ti\u1ec1n thu\u1ebf tr\u1ed1n, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n, kh\u00f4ng thu kh\u00f4ng \u0111\u00fang, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n 10 n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc t\u00ednh t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh cho to\u00e0n b\u1ed9 th\u1eddi gian tr\u1edf v\u1ec1 tr\u01b0\u1edbc k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"2.-Muc-xu-phat-hinh-su-ve-hanh-vi-tron-thue\"><strong>2. M\u1ee9c x\u1eed ph\u1ea1t h\u00ecnh s\u1ef1 v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/strong><\/h5>\n\n\n\n<p>Theo \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 s\u1ed1 100\/2015\/QH13 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Kho\u1ea3n 47 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2017 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n<p>\u27a4&nbsp;<strong>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Ng\u01b0\u1eddi n\u00e0o th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf sau \u0111\u00e2y v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 100.000.000 \u0111\u1ed3ng &#8211; d\u01b0\u1edbi 300.000.000 \u0111\u1ed3ng&nbsp;ho\u1eb7c d\u01b0\u1edbi 100.000.000 \u0111\u1ed3ng&nbsp;nh\u01b0ng \u0111\u00e3&nbsp;b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh&nbsp;v\u1ec1 h\u00e0nh vi tr\u1ed1n&nbsp;thu\u1ebf ho\u1eb7c \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 t\u1ed9i n\u00e0y ho\u1eb7c m\u1ed9t trong c\u00e1c t\u1ed9i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u sau: 188, 189, 190, 191, 192, 193, 194, 195, 196, 202, 250, 251, 253, 254, 304, 305, 306, 309 v\u00e0 311&nbsp;c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch m\u00e0 c\u00f2n vi ph\u1ea1m, th\u00ec s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 100.000.000 \u0111\u1ed3ng &#8211; 500.000.000 \u0111\u1ed3ng ho\u1eb7c s\u1ebd ph\u1ea1t t\u00f9 t\u1eeb 3 th\u00e1ng &#8211; 1 n\u0103m:\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\n\n\n\n<li>Kh\u00f4ng ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 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;<\/li>\n\n\n\n<li>Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ghi th\u00f4ng tin gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n so v\u1edbi gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n;<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng nh\u1eefng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o trong ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 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, \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;<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng nh\u1eefng 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;<\/li>\n\n\n\n<li>Khai sai v\u1edbi th\u1ef1c t\u1ebf nh\u1eefng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng khai b\u1ed5 sung l\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf sau khi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan, n\u1ebfu kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 188 v\u00e0 \u0110i\u1ec1u 189 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y;<\/li>\n\n\n\n<li>C\u1ed1 \u00fd kh\u00f4ng k\u00ea khai ho\u1eb7c l\u00e0 khai sai v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, n\u1ebfu kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 188 v\u00e0 \u0110i\u1ec1u 189 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y;<\/li>\n\n\n\n<li>C\u1ea5u k\u1ebft v\u1edbi ng\u01b0\u1eddi g\u1eedi h\u00e0ng \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, n\u1ebfu kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 188 v\u00e0 \u0110i\u1ec1u 189 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y;<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng nh\u1eefng h\u00e0ng h\u00f3a 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 v\u1edbi \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 t\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>N\u1ebfu ph\u1ea1m t\u1ed9i thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y, th\u00ec s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 500.000.000 \u0111\u1ed3ng &#8211; 1.500.000.000 \u0111\u1ed3ng ho\u1eb7c s\u1ebd ph\u1ea1t t\u00f9 t\u1eeb 1 &#8211; 3 n\u0103m:\n<ul class=\"wp-block-list\">\n<li>Ph\u1ea1m t\u1ed9i c\u00f3 t\u1ed5 ch\u1ee9c;<\/li>\n\n\n\n<li>S\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf t\u1eeb 300.000.000 \u0111\u1ed3ng &#8211; d\u01b0\u1edbi 1.000.000.000 \u0111\u1ed3ng;<\/li>\n\n\n\n<li>L\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n tr\u1ed1n thu\u1ebf;<\/li>\n\n\n\n<li>Ph\u1ea1m t\u1ed9i t\u1eeb 2 l\u1ea7n tr\u1edf l\u00ean;<\/li>\n\n\n\n<li>T\u00e1i ph\u1ea1m nguy hi\u1ec3m.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>N\u1ebfu ph\u1ea1m t\u1ed9i tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n 1.000.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean, th\u00ec s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 1.500.000.000 \u0111\u1ed3ng &#8211; 4.500.000.000 \u0111\u1ed3ng ho\u1eb7c s\u1ebd ph\u1ea1t t\u00f9 t\u1eeb 2 &#8211; 7 n\u0103m.<\/li>\n\n\n\n<li>Ngo\u00e0i ra ng\u01b0\u1eddi ph\u1ea1m t\u1ed9i c\u00f2n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng &#8211; 100.000.000 \u0111\u1ed3ng, c\u1ea5m \u0111\u1ea3m nhi\u1ec7m ch\u1ee9c v\u1ee5, c\u1ea5m h\u00e0nh ngh\u1ec1 ho\u1eb7c l\u00e0m c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh t\u1eeb 1 &#8211; 5 n\u0103m ho\u1eb7c b\u1ecb t\u1ecbch thu m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n.<\/li>\n<\/ol>\n\n\n\n<p>\u27a4&nbsp;<strong>\u0110\u1ed1i v\u1edbi ph\u00e1p nh\u00e2n<\/strong><\/p>\n\n\n\n<p>Ph\u00e1p nh\u00e2n th\u01b0\u01a1ng m\u1ea1i n\u1ebfu ph\u1ea1m t\u1ed9i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u n\u00e0y th\u00ec b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 n\u00eau tr\u00ean m\u00e0 tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 200.000.000 \u0111\u1ed3ng &#8211; d\u01b0\u1edbi 300.000.000 \u0111\u1ed3ng ho\u1eb7c t\u1eeb 100.000.000 \u0111\u1ed3ng &#8211; d\u01b0\u1edbi 200.000.000 \u0111\u1ed3ng nh\u01b0ng \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 ho\u1eb7c v\u1ec1 m\u1ed9t trong c\u00e1c t\u1ed9i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u sau: 188, 189, 190, 191, 192, 193, 194, 195 v\u00e0 196 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch m\u00e0 c\u00f2n vi ph\u1ea1m, th\u00ec s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 300.000.000 \u0111\u1ed3ng &#8211; 1.000.000.000 \u0111\u1ed3ng;<\/li>\n\n\n\n<li>N\u1ebfu ph\u1ea1m t\u1ed9i thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b, d v\u00e0 \u0111 Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, th\u00ec s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000.000 \u0111\u1ed3ng &#8211; 3.000.000.000 \u0111\u1ed3ng;<\/li>\n\n\n\n<li>N\u1ebfu ph\u1ea1m t\u1ed9i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, th\u00ec s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000.000 \u0111\u1ed3ng &#8211; 10.000.000.000 \u0111\u1ed3ng ho\u1eb7c b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 6 th\u00e1ng &#8211; 3 n\u0103m;<\/li>\n\n\n\n<li>N\u1ebfu ph\u1ea1m t\u1ed9i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 79 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y, th\u00ec s\u1ebd b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng v\u0129nh vi\u1ec5n;<\/li>\n\n\n\n<li>Ngo\u00e0i ra ph\u00e1p nh\u00e2n th\u01b0\u01a1ng m\u1ea1i c\u00f2n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 50.000.000 \u0111\u1ed3ng &#8211; 200.000.000 \u0111\u1ed3ng, c\u1ea5m kinh doanh, c\u1ea5m ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c nh\u1ea5t \u0111\u1ecbnh ho\u1eb7c c\u1ea5m huy \u0111\u1ed9ng v\u1ec1 v\u1ed1n t\u1eeb 1 &#8211; 3 n\u0103m.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"IV.-Thoi-han-truy-cuu-trach-nhiem-hinh-su-doi-voi-toi-tron-thue\"><strong>IV. Th\u1eddi h\u1ea1n truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi t\u1ed9i tr\u1ed1n thu\u1ebf<\/strong><\/h3>\n\n\n\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 27 c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 s\u1ed1 100\/2015\/QH13 v\u1ec1 th\u1eddi h\u1ea1n truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u1eddi hi\u1ec7u \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 l\u00e0 th\u1eddi h\u1ea1n do B\u1ed9 lu\u1eadt n\u00e0y quy \u0111\u1ecbnh m\u00e0 theo \u0111\u00f3 khi h\u1ebft th\u1eddi h\u1ea1n th\u00ec ng\u01b0\u1eddi ph\u1ea1m t\u1ed9i s\u1ebd kh\u00f4ng b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1;<\/li>\n\n\n\n<li>Th\u1eddi hi\u1ec7u \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:\n<ul class=\"wp-block-list\">\n<li>5 n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed9i ph\u1ea1m \u00edt nghi\u00eam tr\u1ecdng;<\/li>\n\n\n\n<li>10 n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed9i ph\u1ea1m nghi\u00eam tr\u1ecdng;<\/li>\n\n\n\n<li>15 n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed9i ph\u1ea1m r\u1ea5t nghi\u00eam tr\u1ecdng;<\/li>\n\n\n\n<li>20 n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed9i ph\u1ea1m \u0111\u1eb7c bi\u1ec7t nghi\u00eam tr\u1ecdng.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Th\u1eddi hi\u1ec7u truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 \u0111\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y t\u1ed9i ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, c\u1ee5 th\u1ec3:\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh n\u00eau tr\u00ean, m\u00e0 ng\u01b0\u1eddi ph\u1ea1m t\u1ed9i l\u1ea1i ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n h\u00e0nh vi ph\u1ea1m t\u1ed9i m\u1edbi m\u00e0 B\u1ed9 lu\u1eadt n\u00e0y quy \u0111\u1ecbnh m\u1ee9c cao nh\u1ea5t c\u1ee7a khung h\u00ecnh ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed9i \u1ea5y tr\u00ean 1 n\u0103m t\u00f9, th\u00ec th\u1eddi hi\u1ec7u x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi t\u1ed9i c\u0169 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi ph\u1ea1m t\u1ed9i m\u1edbi;<\/li>\n\n\n\n<li>N\u1ebfu \u0111ang trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh n\u00eau tr\u00ean, m\u00e0 ng\u01b0\u1eddi ph\u1ea1m t\u1ed9i c\u1ed1 t\u00ecnh tr\u1ed1n tr\u00e1nh v\u00e0 \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh truy n\u00e3, th\u00ec th\u1eddi hi\u1ec7u x\u1eed l\u00fd \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i k\u1ec3 t\u1eeb khi ng\u01b0\u1eddi \u0111\u00f3 ra \u0111\u1ea7u th\u00fa ho\u1eb7c b\u1ecb b\u1eaft gi\u1eef.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"V.-Cau-hoi-thuong-gap-ve-muc-phat-hanh-chinh,-hinh-su-hanh-vi-tron-thue\"><strong>V. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh, h\u00ecnh s\u1ef1 h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/strong><\/h3>\n\n\n\n<p><em><\/em><strong>1. N\u1ebfu c\u00f4ng ty tr\u1ed1n thu\u1ebf ai s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p style=\"font-size:15px\">\u0110\u1ed1i v\u1edbi nh\u1eefng h\u00e0nh vi tr\u1ed1n thu\u1ebf th\u00ec ng\u01b0\u1eddi ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u00f3 th\u1ec3 l\u00e0 b\u1ea5t k\u1ef3 ai trong c\u00f4ng ty nh\u01b0: gi\u00e1m \u0111\u1ed1c, \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt, th\u00e0nh vi\u00ean trong h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng trong \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng\u2026<\/p>\n\n\n\n<p style=\"font-size:15px\">\u27a8 Nh\u01b0 v\u1eady, nh\u1eefng c\u00e1 nh\u00e2n b\u1ecb truy t\u1ed1 tr\u00e1ch nhi\u1ec7m kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n h\u00e0nh vi m\u00e0 c\u00f3 th\u1ec3 b\u1ecb truy t\u1ed1 v\u00ec l\u00e0 \u0111\u1ed3ng ph\u1ea1m.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><em><\/em><strong>2. Xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n c\u00f3 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf kh\u00f4ng?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p style=\"font-size:15px\">C\u00f3. Theo quy \u0111\u1ecbnh th\u00ec h\u00e0nh vi xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u00e0 t\u00f9y theo t\u00ecnh ti\u1ebft vi ph\u1ea1m&nbsp;s\u1ebd b\u1ecb x\u1eed ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng. Ngo\u00e0i ra c\u00e1c c\u00e1 nh\u00e2n, doanh nghi\u1ec7p tr\u1ed1n thu\u1ebf c\u00f2n b\u1ecb bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, bu\u1ed9c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 l\u1ed7, s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><em><\/em><strong>&nbsp;3. H\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn khi n\u1ed9p thu\u1ebf l\u00e0 vi ph\u1ea1m g\u00ec?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p style=\"font-size:15px\">H\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn khi n\u1ed9p thu\u1ebf l\u00e0 h\u00e0nh vi vi ph\u1ea1m ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua vi\u1ec7c ch\u1ee7 th\u1ec3 kh\u00f4ng ho\u00e0n th\u00e0nh ho\u1eb7c ho\u00e0n th\u00e0nh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf. Vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><em><\/em><strong>4. Tr\u1ed1n thu\u1ebf bao nhi\u00eau th\u00ec b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p style=\"font-size:15px\">H\u00e0nh vi tr\u1ed1n thu\u1ebf t\u1eeb 100.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 nh\u1eefng t\u1ed9i c\u00f3 li\u00ean quan kh\u00e1c th\u00ec c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u00f9.<\/p>\n\n\n\n<p style=\"font-size:15px\">Theo quy \u0111\u1ecbnh, khi s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ho\u1eb7c d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch m\u00e0 ti\u1ebfp t\u1ee5c vi ph\u1ea1m th\u00ec c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 200&nbsp;B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 s\u1ed1 100\/2015\/QH13 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Kho\u1ea3n 47 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2017 \u0111\u00e3 tr\u00edch d\u1eabn \u1edf tr\u00ean.<\/p>\n<\/blockquote>\n\n\n\n<p>T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed<br>H\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi<br>Cam k\u1ebft gi\u00e1 t\u1ed1t<br>\u0110a d\u1ea1ng s\u1ea3n ph\u1ea9m<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tr\u1ed1n thu\u1ebf l\u00e0 m\u1ed9t th\u1ef1c tr\u1ea1ng \u0111\u00e3 v\u00e0 \u0111ang tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 nh\u1ee9c nh\u1ed1i hi\u1ec7n nay. Nh\u1eb1m ng\u0103n ch\u1eb7n h\u00e0nh vi tr\u1ed1n thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh c\u00e1c ch\u1ebf t\u00e0i nghi\u00eam kh\u1eafc \u0111\u1ec3 nghi\u00eam tr\u1ecb h\u00e0nh vi n\u00e0y. I. H\u00e0nh vi tr\u1ed1n thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec? 1. Tr\u1ed1n thu\u1ebf l\u00e0 g\u00ec?&hellip;&nbsp;<a href=\"https:\/\/kt247.vn\/wp\/?p=455\" rel=\"bookmark\"><span class=\"screen-reader-text\">C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u00e0 m\u1ee9c ph\u1ea1t<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-455","post","type-post","status-publish","format-standard","hentry","category-thue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u00e0 m\u1ee9c ph\u1ea1t - KT247 CO., LTD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kt247.vn\/wp\/?p=455\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u00e0 m\u1ee9c ph\u1ea1t - KT247 CO., LTD\" \/>\n<meta property=\"og:description\" content=\"Tr\u1ed1n thu\u1ebf l\u00e0 m\u1ed9t th\u1ef1c tr\u1ea1ng \u0111\u00e3 v\u00e0 \u0111ang tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 nh\u1ee9c nh\u1ed1i hi\u1ec7n nay. Nh\u1eb1m ng\u0103n ch\u1eb7n h\u00e0nh vi tr\u1ed1n thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh c\u00e1c ch\u1ebf t\u00e0i nghi\u00eam kh\u1eafc \u0111\u1ec3 nghi\u00eam tr\u1ecb h\u00e0nh vi n\u00e0y. I. H\u00e0nh vi tr\u1ed1n thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec? 1. 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