{"id":1222,"date":"2026-08-30T16:22:21","date_gmt":"2026-08-30T16:22:21","guid":{"rendered":"https:\/\/aacfplus.com\/?page_id=1222"},"modified":"2026-08-30T16:24:14","modified_gmt":"2026-08-30T16:24:14","slug":"254-2026-nd-cp-nghi-dinh-quy-dinh-chi-tiet-mot-so-dieu-va-bien-phap-de-to-chuc-huong-dan-thi-hanh-luat-quan-ly-thue-so-108-2025-qh15-ve-hoa-don-dien-tu-chung-tu-dien-tu","status":"publish","type":"page","link":"https:\/\/aacfplus.com\/?page_id=1222","title":{"rendered":"254\/2026\/N\u0110-CP NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U V\u00c0 BI\u1ec6N PH\u00c1P \u0110\u1ec2 T\u1ed4 CH\u1ee8C, H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe S\u1ed0 108\/2025\/QH15 V\u1ec0 H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec, CH\u1ee8NG T\u1eea \u0110I\u1ec6N T\u1eec"},"content":{"rendered":"\t\t
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CH\u00cdNH PH<\/span>\u1ee6<\/b>
——-<\/b><\/p><\/td>

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
—————<\/b><\/p><\/td><\/tr>

S\u1ed1: 254\/2026\/N\u0110-CP<\/p><\/td>

H\u00e0 N<\/span>\u1ed9i, ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026<\/i><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

<\/a>NGH\u1eca \u0110\u1ecaNH<\/span><\/b><\/p>

<\/a>QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U V\u00c0 BI\u1ec6N PH\u00c1P \u0110\u1ec2 T\u1ed4 CH\u1ee8C, H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe S\u1ed0 108\/2025\/QH15 V\u1ec0 H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec, CH\u1ee8NG T\u1eea \u0110I\u1ec6N T\u1eec<\/span><\/p>

C\u0103n c\u1ee9\u00a0Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 s\u1ed1 63\/2025\/QH15<\/a>;<\/span><\/i><\/p>

C\u0103n c\u1ee9\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a>;<\/span><\/i><\/p>

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a>\u00a0v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/i><\/p>

<\/a>Ch\u01b0\u01a1ng I<\/span><\/b><\/p>

<\/a>QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a01. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/p>

1. Quy \u0111<\/span>\u1ecbnh chi ti\u1ebft\u00a0<\/a>kho\u1ea3n 6 \u0110i\u1ec1u 26, kho\u1ea3n 4 \u0110i\u1ec1u 27 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15\u00a0bao g\u1ed3m:<\/p>

a) Lo<\/span>\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng; n\u1ed9i dung, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5; nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>

b) Lo<\/span>\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; n\u1ed9i dung, th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh thu\u1ebf \u0111i\u1ec7n t\u1eed; k\u1ebft n\u1ed1i, truy\u1ec1n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5; nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/p>

2. Quy \u0111<\/span>\u1ecbnh c\u00e1c n\u1ed9i dung kh\u00e1c theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u 52 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15\u00a0bao g\u1ed3m:<\/p>

a) Nguy\u00ean t<\/span>\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed;<\/p>

b) L<\/span>\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; x\u1eed l\u00fd s\u1ef1 c\u1ed1; \u1ee7y nhi\u1ec7m l\u1eadp bi\u00ean lai;<\/p>

c) X\u00e2y d<\/span>\u1ef1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed g\u1ed3m: nguy\u00ean t\u1eafc chung; x\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin; h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh, khai th\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; x\u00e2y d\u1ef1ng, thu th\u1eadp, x\u1eed l\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed;<\/p>

d) Tra c<\/span>\u1ee9u, cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m: nguy\u00ean t\u1eafc tra c\u1ee9u, cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 ki\u1ec3m tra h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng; \u0111\u1ed1i t\u01b0\u1ee3ng cung c\u1ea5p th\u00f4ng tin, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; h\u00ecnh th\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

\u0111) Tr\u00e1ch nhi<\/span>\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf; tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin; tr\u00e1ch nhi\u1ec7m chia s\u1ebb, k\u1ebft n\u1ed1i th\u00f4ng tin, d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 kinh ph\u00ed th\u1ef1c hi\u1ec7n.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a02. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/p>

1. T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 (sau \u0111\u00e2y g\u1ecdi l\u00e0 ng\u01b0\u1eddi b\u00e1n) bao g\u1ed3m:<\/p>

a) Doanh nghi<\/span>\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf);<\/p>

b) H<\/span>\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, t\u1ed5 h\u1ee3p t\u00e1c;<\/p>

c) \u0110\u01a1n v<\/span>\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/p>

d) T<\/span>\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/p>

\u0111) T<\/span>\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i (bao g\u1ed3m c\u1ea3 ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 \u1edf n\u01b0\u1edbc ngo\u00e0i) c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 ph\u00e1t sinh doanh thu t\u00ednh thu\u1ebf t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i) \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

2. T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>

3. T<\/span>\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/p>

4. Ng\u01b0<\/span>\u1eddi n\u1ed9p thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/p>

5. T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thay, n\u1ed9p thu\u1ebf thay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

6. T<\/span>\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/p>

7. C\u01a1 quan qu<\/span>\u1ea3n l\u00fd thu\u1ebf.<\/p>

8. C\u00e1c t<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a03. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/b><\/p>

Trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/p>

1. H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 tr\u01b0\u1edbc khi ng\u01b0\u1eddi b\u00e1n g\u1eedi cho ng\u01b0\u1eddi mua.<\/p>

M\u00e3 c<\/span>\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m s\u1ed1 giao d\u1ecbch l\u00e0 m\u1ed9t d\u00e3y s\u1ed1 duy nh\u1ea5t do h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf t\u1ea1o ra v\u00e0 m\u1ed9t chu\u1ed7i k\u00fd t\u1ef1 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf m\u00e3 h\u00f3a d\u1ef1a tr\u00ean th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi b\u00e1n l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

2. H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 g\u1eedi cho ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>

3. H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n) l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 truy xu\u1ea5t, k\u00ea khai th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp t\u1eeb h\u1ec7 th\u1ed1ng t\u00ednh ti\u1ec1n, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u.<\/p>

4. M\u00e1y t\u00ednh ti<\/span>\u1ec1n l\u00e0 h\u1ec7 th\u1ed1ng t\u00ednh ti\u1ec1n bao g\u1ed3m m\u1ed9t thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed \u0111\u1ed3ng b\u1ed9 ho\u1eb7c m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p v\u1edbi nhau b\u1eb1ng gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u00f3 ch\u1ee9c n\u0103ng chung nh\u01b0: t\u00ednh ti\u1ec1n, l\u01b0u tr\u1eef c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng, s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng.<\/p>

5. H\u00f3a \u0111\u01a1n, ch<\/span>\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ea3m b\u1ea3o \u0111\u00fang v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

6. H\u00f3a \u0111\u01a1n, ch<\/span>\u1ee9ng t\u1eeb gi\u1ea3 l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c in ho\u1eb7c kh\u1edfi t\u1ea1o theo m\u1eabu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ho\u1eb7c in, kh\u1edfi t\u1ea1o tr\u00f9ng s\u1ed1 c\u1ee7a c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ho\u1eb7c l\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/p>

7. S<\/span>\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea3; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ecb ng\u1eebng s\u1eed d\u1ee5ng trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u00ean b\u00e1n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc ng\u00e0y x\u00e1c \u0111\u1ecbnh b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0ng c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn \u0111\u00f3 l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p.<\/p>

S<\/span>\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u1ed1ng (h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi c\u00e1c ch\u1ec9 ti\u00eau, n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf nh\u01b0ng vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 th\u1eadt m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9); s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u00e1t sinh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u1ed1ng, l\u1eadp h\u00f3a \u0111\u01a1n gi\u1ea3; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c sai l\u1ec7ch c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c gi\u1eefa c\u00e1c li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u00e3 ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng trong giai \u0111o\u1ea1n tr\u01b0\u1edbc khi chuy\u1ec3n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed); s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 quay v\u00f2ng khi v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a trong kh\u00e2u l\u01b0u th\u00f4ng ho\u1eb7c d\u00f9ng h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 ch\u1ee9ng minh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (tr\u1eeb h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n) \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb m\u00e0 c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 k\u1ebft lu\u1eadn l\u00e0 s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>

8. Ti\u00eau h<\/span>\u1ee7y h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/p>

a) Ti\u00eau h<\/span>\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 bi\u1ec7n ph\u00e1p l\u00e0m cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin, kh\u00f4ng th\u1ec3 truy c\u1eadp v\u00e0 tham chi\u1ebfu \u0111\u1ebfn th\u00f4ng tin ch\u1ee9a trong h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed;<\/p>

b) Ti\u00eau h<\/span>\u1ee7y h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in, ti\u00eau h\u1ee7y ch\u1ee9ng t\u1eeb \u0111\u1eb7t in, t\u1ef1 in l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng bi\u1ec7n ph\u00e1p \u0111\u1ed1t ch\u00e1y, c\u1eaft, x\u00e9 nh\u1ecf ho\u1eb7c h\u00ecnh th\u1ee9c ti\u00eau h\u1ee7y kh\u00e1c, \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 ti\u00eau h\u1ee7y s\u1ebd kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng l\u1ea1i c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean \u0111\u00f3.<\/p>

H\u00f3a \u0111\u01a1n, ch<\/span>\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ph\u00e9p ti\u00eau h\u1ee7y l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

9. T<\/span>\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p l\u1eadp, truy\u1ec1n, l\u01b0u tr\u1eef, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed bao g\u1ed3m: T\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua; t\u1ed5 ch\u1ee9c truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>

10. C\u01a1 s<\/span>\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 t\u1eadp h\u1ee3p c\u00e1c d\u1eef li\u1ec7u th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng.<\/p>

11. C\u00e1c t<\/span>\u1eeb ng\u1eef \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 ngh\u0129a nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a04. Nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/p>

<\/a>1. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c<\/span>\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p 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 v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9; xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y,\u00a0<\/a>b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh. Ng\u01b0\u1eddi b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/p>

2. Khi kh<\/span>\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, khi thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed, bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111i\u1ec7n t\u1eed giao cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0v\u00e0 theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u.<\/p>

3. Tr\u01b0<\/span>\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

<\/a>Vi<\/span>\u1ec7c \u0111\u0103ng k\u00fd, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, k\u1ebf to\u00e1n, thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed v\u00e0 quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

4. D<\/span>\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch n\u1ed9p thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/p>

<\/a>5. Ng\u01b0<\/span>\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 n\u1ed9i dung n\u00e0y.<\/p>

6. T<\/span>\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed. Bi\u00ean lai \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba v\u1eabn ghi t\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 b\u00ean \u1ee7y nhi\u1ec7m. Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 bi\u00ean lai \u1ee7y nhi\u1ec7m (m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n bi\u00ean lai \u1ee7y nhi\u1ec7m) v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai.<\/p>

<\/a>7. Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f9ng th\u1ef1c hi\u1ec7n thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t kh\u00e1ch h\u00e0ng th\u00ec \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 h\u00f3a \u0111\u01a1n tr\u00ean c\u00f9ng m\u1ed9t \u0111\u1ecbnh d\u1ea1ng \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u00edch h\u1ee3p ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ee7 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bi\u00ean lai \u0111i\u1ec7n t\u1eed v\u00e0 theo \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ecfa thu\u1eadn v\u1ec1 \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u00edch h\u1ee3p cho kh\u00e1ch h\u00e0ng v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo m\u1eabu do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh. Vi\u1ec7c k\u00ea khai doanh thu c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 vi\u1ec7c k\u00ea khai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>\u0110i\u1ec1u\u00a0<\/span>5. B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. H\u00f3a \u0111\u01a1n, ch<\/span>\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef \u0111\u1ea3m b\u1ea3o:<\/p>

a) T\u00ednh an to\u00e0n, b<\/span>\u1ea3o m\u1eadt, to\u00e0n v\u1eb9n, \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng b\u1ecb thay \u0111\u1ed5i, sai l\u1ec7ch trong su\u1ed1t th\u1eddi gian l\u01b0u tr\u1eef;<\/p>

b) L\u01b0u tr<\/span>\u1eef \u0111\u00fang v\u00e0 \u0111\u1ee7 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n.<\/p>

2. H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng, kh\u1ea3 n\u0103ng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 13 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i s\u1eb5n s\u00e0ng in \u0111\u01b0\u1ee3c ra gi\u1ea5y ho\u1eb7c tra c\u1ee9u \u0111\u01b0\u1ee3c khi c\u00f3 y\u00eau c\u1ea7u.<\/p>

3. H\u00f3a \u0111\u01a1n do c\u01a1 quan thu<\/span>\u1ebf \u0111\u1eb7t in, ch\u1ee9ng t\u1eeb \u0111\u1eb7t in, t\u1ef1 in ph\u1ea3i b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef \u0111\u00fang v\u1edbi y\u00eau c\u1ea7u sau:<\/p>

a) H\u00f3a \u0111\u01a1n, ch<\/span>\u1ee9ng t\u1eeb ch\u01b0a l\u1eadp \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n trong kho theo ch\u1ebf \u0111\u1ed9 l\u01b0u tr\u1eef b\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1;<\/p>

b) H\u00f3a \u0111\u01a1n, ch<\/span>\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp trong c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh l\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/p>

c) H\u00f3a \u0111\u01a1n, ch<\/span>\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp trong c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef v\u00e0 b\u1ea3o qu\u1ea3n nh\u01b0 t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n \u0111\u00f3.<\/p>

4. Chuy<\/span>\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y<\/p>

a) Vi<\/span>\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y ph\u1ea3i b\u1ea3o \u0111\u1ea3m s\u1ef1 kh\u1edbp \u0111\u00fang gi\u1eefa n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y sau khi chuy\u1ec3n \u0111\u1ed5i, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed;<\/p>

b) H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>

b.1) Theo y\u00eau c<\/span>\u1ea7u c\u1ee7a c\u01a1 quan ki\u1ec3m to\u00e1n, thanh tra, ki\u1ec3m tra, \u0111i\u1ec1u tra v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thanh tra, ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u tra;<\/p>

b.2) Theo nghi<\/span>\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ghi s\u1ed5, theo d\u00f5i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. H\u00f3a \u0111\u01a1n chuy\u1ec3n \u0111\u1ed5i trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>Ch\u01b0\u01a1ng II<\/span><\/b><\/p>

<\/a>QUY \u0110\u1ecaNH \u0110\u1ed0I V\u1edaI H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a06. \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. \u0110<\/span>\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m:<\/p>

a) T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n n\u00e0y;<\/p>

b) Doanh nghi<\/span>\u1ec7p kinh doanh \u1edf l\u0129nh v\u1ef1c \u0111i\u1ec7n l\u1ef1c, x\u0103ng d\u1ea7u, b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng, n\u01b0\u1edbc s\u1ea1ch, t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 giao d\u1ecbch tr\u00ean s\u00e0n giao d\u1ecbch c\u00e1c-bon, b\u1ea3o hi\u1ec3m, y t\u1ebf, kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh si\u00eau th\u1ecb, th\u01b0\u01a1ng m\u1ea1i, v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng th\u1ee7y v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 ho\u1eb7c s\u1ebd th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, x\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng l\u1eadp, tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh, b\u1ea3o \u0111\u1ea3m vi\u1ec7c truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf;<\/p>

c) T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, trong \u0111\u00f3 c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb (tr\u1eeb \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c); \u0103n u\u1ed1ng; nh\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n; d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, d\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed, ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam) s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n;<\/p>

d) H<\/span>\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>

H<\/span>\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>

2. \u0110<\/span>\u1ed1i t\u01b0\u1ee3ng c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/p>

a) C<\/span>\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>

a.1) T<\/span>\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (n\u1ebfu c\u00f3);<\/p>

a.2) T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>

a.2.1) Ng<\/span>\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua;<\/p>

a.2.2) T<\/span>\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng c\u1ea7n c\u00f3 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 c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh;<\/p>

a.2.3) B<\/span>\u1ecb c\u01a1 quan thu\u1ebf c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n;<\/p>

a.2.4) Doanh nghi<\/span>\u1ec7p \u0111ang l\u00e0m th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n nh\u01b0ng v\u1eabn c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a T\u00f2a \u00e1n;<\/p>

<\/a>a.2.5) T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh trong th\u1eddi gian gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/p>

b) C<\/span>\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>

b.1) T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>

b.1.1) Ng<\/span>\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua;<\/p>

b.1.2) T<\/span>\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ea7n c\u00f3 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 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh;<\/p>

b.1.3) B<\/span>\u1ecb c\u01a1 quan thu\u1ebf c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n;<\/p>

b.1.4) Doanh nghi<\/span>\u1ec7p \u0111ang l\u00e0m th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n nh\u01b0ng v\u1eabn c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a T\u00f2a \u00e1n;<\/p>

<\/a>b.1.5) T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c trong th\u1eddi gian gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/p>

b.2) T<\/span>\u1ed5 ch\u1ee9c, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng n\u00eau t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y), tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u00f5 trong h\u1ed3 s\u01a1 b\u00e1n \u0111\u1ea5u gi\u00e1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua;<\/p>

c) C<\/span>\u1ea5p h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n;<\/p>

<\/a>d) Tr\u00ecnh t<\/span>\u1ef1, th\u1ee7 t\u1ee5c c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i kho\u1ea3n n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

3. Quy \u0111<\/span>\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u01b0 sau:<\/p>

a) Tr\u01b0<\/span>\u1eddng h\u1ee3p nh\u1eadn nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u1ee7y th\u00e1c, n\u1ebfu c\u01a1 s\u1edf kinh doanh nh\u1eadn nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c \u0111\u00e3 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi tr\u1ea3 h\u00e0ng cho c\u01a1 s\u1edf kinh doanh \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u. N\u1ebfu ch\u01b0a n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, khi xu\u1ea5t tr\u1ea3 h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c l\u1eadp phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh l\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>

b) Tr\u01b0<\/span>\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a:<\/p>

b.1) Khi xu<\/span>\u1ea5t h\u00e0ng giao cho c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c, c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u s\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9;<\/p>

b.2) C\u01a1 s<\/span>\u1edf nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan. Khi h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan h\u1ea3i quan, c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u c\u1ee7a c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed cho c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u. C\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed \u0111\u1ec3 thu ph\u00ed \u1ee7y th\u00e1c c\u1ee7a c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c.<\/p>

c) C\u01a1 s<\/span>\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (k\u1ec3 c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

Khi xu<\/span>\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1eeda kh\u1ea9u hay \u0111\u1ebfn n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf s\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 ho\u1eb7c h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh l\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>

d) T<\/span>\u1ed5 ch\u1ee9c kinh doanh k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a cho c\u00e1c c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 c\u00e1c chi nh\u00e1nh, c\u1eeda h\u00e0ng \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c (t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng) \u0111\u1ec3 b\u00e1n ho\u1eb7c xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u1edbi nhau; xu\u1ea5t h\u00e0ng h\u00f3a cho c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1, h\u01b0\u1edfng hoa h\u1ed3ng, c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c kinh doanh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, c\u01a1 s\u1edf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0 sau:<\/p>

d.1) S<\/span>\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 thanh to\u00e1n v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf t\u1eebng \u0111\u01a1n v\u1ecb v\u00e0 t\u1eebng kh\u00e2u \u0111\u1ed9c l\u1eadp v\u1edbi nhau;<\/p>

d.2) S<\/span>\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9; s\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t cho c\u01a1 s\u1edf l\u00e0m \u0111\u1ea1i l\u00fd.<\/p>

C\u01a1 s<\/span>\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng, c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng khi b\u00e1n h\u00e0ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh giao cho ng\u01b0\u1eddi mua, \u0111\u1ed3ng th\u1eddi l\u1eadp b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a b\u00e1n ra g\u1eedi v\u1ec1 c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a g\u1eedi b\u00e1n (g\u1ecdi chung l\u00e0 c\u01a1 s\u1edf giao h\u00e0ng) \u0111\u1ec3 c\u01a1 s\u1edf giao h\u00e0ng l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 giao cho c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng, c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p c\u01a1 s\u1edf c\u00f3 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 doanh s\u1ed1 h\u00e0ng h\u00f3a b\u00e1n ra l\u1edbn, b\u1ea3ng k\u00ea c\u00f3 th\u1ec3 l\u1eadp cho 05 ng\u00e0y hay 10 ng\u00e0y m\u1ed9t l\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a b\u00e1n ra c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e1c nhau ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ri\u00eang cho h\u00e0ng h\u00f3a b\u00e1n ra theo t\u1eebng nh\u00f3m thu\u1ebf su\u1ea5t.<\/p>

C\u01a1 s<\/span>\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng, c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng xu\u1ea5t b\u00e1n cho ng\u01b0\u1eddi mua v\u00e0 \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u01a1 s\u1edf giao h\u00e0ng xu\u1ea5t cho.<\/p>

\u0111) T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t h\u00e0ng h\u00f3a b\u00e1n l\u01b0u \u0111\u1ed9ng s\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh, khi b\u00e1n h\u00e0ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/p>

e) Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ea7y \u0111\u1ee7 trong c\u00f9ng m\u1ed9t t\u1ed5 ch\u1ee9c th\u00ec t\u1ed5 ch\u1ee9c c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 b\u00e1n h\u00e0ng h\u00f3a.<\/p>

g) T<\/span>\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh cho thu\u00ea t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh<\/p>

g.1) T<\/span>\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh cho thu\u00ea t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng mua v\u00e0o (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua trong n\u01b0\u1edbc) ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u); khi l\u1eadp h\u00f3a \u0111\u01a1n, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh (ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u), thu\u1ebf su\u1ea5t th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u \u201cCTTC\u201d. C\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n mua \u0111\u1ec3 cho thu\u00ea thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u th\u00ec khi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean h\u00f3a \u0111\u01a1n;<\/p>

g.2) Vi<\/span>\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i ch\u00ednh nh\u01b0 sau:<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh chuy\u1ec3n giao m\u1ed9t l\u1ea7n to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean h\u00f3a \u0111\u01a1n t\u00e0i s\u1ea3n mua cho thu\u00ea t\u00e0i ch\u00ednh cho b\u00ean \u0111i thu\u00ea t\u00e0i ch\u00ednh th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng thu ti\u1ec1n l\u1ea7n \u0111\u1ea7u c\u1ee7a d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh, t\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh th\u1ec3 hi\u1ec7n r\u00f5: thanh to\u00e1n d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh ho\u1eb7c thanh to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh, ti\u1ec1n h\u00e0ng th\u1ec3 hi\u1ec7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh (kh\u00f4ng bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a t\u00e0i s\u1ea3n), thu\u1ebf su\u1ea5t th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u \u201cCTTC\u201d, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh.<\/p>

g.3) X<\/span>\u1eed l\u00fd l\u1eadp h\u00f3a \u0111\u01a1n khi h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc th\u1eddi h\u1ea1n:<\/p>

Thu h<\/span>\u1ed3i t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh: Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh v\u00e0 b\u00ean \u0111i thu\u00ea l\u1ef1a ch\u1ecdn kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea, b\u00ean \u0111i thu\u00ea \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng x\u00e1c \u0111\u1ecbnh theo bi\u00ean b\u1ea3n thu h\u1ed3i t\u00e0i s\u1ea3n \u0111\u1ec3 chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh. Tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng th\u1ec3 hi\u1ec7n r\u00f5: s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng xu\u1ea5t tr\u1ea3 c\u1ee7a t\u00e0i s\u1ea3n thu h\u1ed3i; thu\u1ebf su\u1ea5t th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u \u201cCTTC\u201d; s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng x\u00e1c \u0111\u1ecbnh theo bi\u00ean b\u1ea3n thu h\u1ed3i t\u00e0i s\u1ea3n.<\/p>

B\u00e1n t\u00e0i s<\/span>\u1ea3n thu h\u1ed3i: T\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh khi b\u00e1n t\u00e0i s\u1ea3n thu h\u1ed3i ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh giao cho kh\u00e1ch h\u00e0ng.<\/p>

h) Vi<\/span>\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh<\/p>

h.1) Tr\u01b0<\/span>\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia doanh thu v\u00e0 c\u00f3 th\u1ecfa thu\u1eadn c\u1eed m\u1ed9t b\u00ean l\u00e0m \u0111\u1ea1i di\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng th\u00ec c\u00e1c b\u00ean c\u00f2n l\u1ea1i trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh l\u1eadp h\u00f3a \u0111\u01a1n cho b\u00ean \u0111\u1ea1i di\u1ec7n ph\u1ea7n doanh thu \u0111\u01b0\u1ee3c chia cho t\u1eebng b\u00ean theo h\u1ee3p \u0111\u1ed3ng;<\/p>

h.2) Tr\u01b0<\/span>\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo ph\u00e2n chia chi ph\u00ed v\u00e0 c\u00f3 th\u1ecfa thu\u1eadn c\u1eed m\u1ed9t b\u00ean l\u00e0m \u0111\u1ea1i di\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m nh\u1eadn h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n th\u00ec b\u00ean \u0111\u1ea1i di\u1ec7n nh\u1eadn h\u00f3a \u0111\u01a1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u00e2n chia ph\u1ea7n chi ph\u00ed cho c\u00e1c b\u00ean c\u00f2n l\u1ea1i theo h\u1ee3p \u0111\u1ed3ng.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a07. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. H<\/span>\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

2. H<\/span>\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 v\u1ec1 gi\u1ea3i tr\u00ed, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed, phim s\u1ed1, \u1ea3nh s\u1ed1, nh\u1ea1c s\u1ed1, qu\u1ea3ng c\u00e1o s\u1ed1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>

3. H<\/span>\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p m\u00e0 doanh nghi\u1ec7p x\u1ed5 s\u1ed1, b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

4. C\u00e1c kho\u1ea3n<\/span>\u00a0ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e1i b\u1ea3o hi\u1ec3m (bao g\u1ed3m nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n thu hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c v\u1ec1 nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m), nh\u1eadn ti\u1ec1n g\u1eedi, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n s\u01a1 c\u1ea5p, ph\u00e1t h\u00e0nh gi\u1ea5y t\u1edd c\u00f3 gi\u00e1), b\u00e1n n\u1ee3, giao d\u1ecbch ngo\u1ea1i t\u1ec7 v\u00e0 s\u1ea3n ph\u1ea9m ph\u00e1i sinh.<\/p>

\u0110<\/span>\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n ngo\u1ea1i t\u1ec7, c\u0103n c\u1ee9 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb, cu\u1ed1i th\u00e1ng \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n l\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft giao d\u1ecbch ph\u00e1t sinh trong th\u00e1ng, ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c n\u1ed9i dung th\u00f4ng tin t\u1eebng giao d\u1ecbch v\u00e0 cung c\u1ea5p b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft giao d\u1ecbch b\u00e1n ngo\u1ea1i t\u1ec7 khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/p>

5. G\u00f3p v<\/span>\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh v\u00e0o t\u1ed5 ch\u1ee9c kinh t\u1ebf.<\/p>

6. T\u00e0i s<\/span>\u1ea3n \u0111i\u1ec1u chuy\u1ec3n t\u1eeb c\u00f4ng ty m\u1eb9 \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong c\u01a1 s\u1edf kinh doanh; t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/p>

7. M\u00e1y m\u00f3c, thi<\/span>\u1ebft b\u1ecb cho m\u01b0\u1ee3n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ph\u1ee5c v\u1ee5 gia c\u00f4ng h\u00e0ng h\u00f3a c\u1ee7a b\u00ean cho m\u01b0\u1ee3n, kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu.<\/p>

8. C\u00e1c tr\u01b0<\/span>\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 6, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>, bao g\u1ed3m:<\/p>

a) H\u00e0ng h\u00f3a, d<\/span>\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh nh\u01b0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh trong m\u1ed9t c\u01a1 s\u1edf kinh doanh;<\/p>

b) H\u00e0ng h\u00f3a, d<\/span>\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung c\u1ea5p \u0111\u1ec3 s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do c\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e2y d\u1ef1ng, t\u1ef1 s\u1ea3n xu\u1ea5t);<\/p>

c) C\u00e1c kho\u1ea3n\u00a0<\/span>thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh: c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, thu \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 ba c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n thu h\u1ed9, c\u00e1c kho\u1ea3n th\u00f9 lao t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a08. Lo\u1ea1i h\u00f3a \u0111\u01a1n<\/b><\/p>

H\u00f3a \u0111\u01a1n quy \u0111<\/span>\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y g\u1ed3m c\u00e1c lo\u1ea1i sau:<\/p>

1. H\u00f3a \u0111\u01a1n gi\u00e1 tr<\/span>\u1ecb gia t\u0103ng l\u00e0 h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng:<\/p>

a) B\u00e1n h\u00e0ng h\u00f3a, cung c<\/span>\u1ea5p d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/p>

b) Ho<\/span>\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/p>

c) Xu<\/span>\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;<\/p>

d) Xu<\/span>\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i;<\/p>

\u0111) Ho<\/span>\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u1ee7a nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/p>

2. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh nh\u01b0 sau:<\/p>

a) T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng:<\/p>

a.1) B\u00e1n h\u00e0ng h\u00f3a, cung c<\/span>\u1ea5p d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/p>

a.2) Ho<\/span>\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/p>

a.3) Xu<\/span>\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;<\/p>

\u0430.4) Xu<\/span>\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.<\/p>

b) T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u1edbi nhau, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, 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.<\/p>

Doanh nghi<\/span>\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c (ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t) khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>

3. H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m<\/span>\u1ea1i \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u) c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i m\u00e0 ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf. H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0v\u00e0 theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec l\u1ef1a ch\u1ecdn l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed.<\/p>

4. H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng c\u00e1c t\u00e0i s\u1ea3n c\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng.<\/p>

5. H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb thu\u1ed9c h\u1ec7 th\u1ed1ng c\u01a1 quan d\u1ef1 tr\u1eef nh\u00e0 n\u01b0\u1edbc b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

6. C\u00e1c lo<\/span>\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c, g\u1ed3m:<\/p>

a) Tem, v\u00e9, th<\/span>\u1ebb theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u v\u00e0 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

b) Phi<\/span>\u1ebfu thu ti\u1ec1n 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 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y c\u00f3 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>

7. C\u00e1c ch<\/span>\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd.<\/p>

<\/a>8. B<\/span>\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn m\u1eabu hi\u1ec3n th\u1ecb c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0<\/a>tham kh\u1ea3o trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>

9. H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc sau:<\/p>

a) Nh<\/span>\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n in t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf;<\/p>

b) Kh\u00f4ng b<\/span>\u1eaft bu\u1ed9c c\u00f3 ch\u1eef k\u00fd s\u1ed1;<\/p>

c) Kho\u1ea3n<\/span>\u00a0chi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (tra th\u00f4ng tin t\u1eeb H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf) \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a09. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/p>

1. Th<\/span>\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia) l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>

\u0110<\/span>\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/p>

2. Th<\/span>\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 cung c\u1ea5p d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i) kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc theo quy \u0111\u1ecbnh\u00a0B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1<\/a>\u00a0\u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5).<\/p>

3. Tr\u01b0<\/span>\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng.<\/p>

<\/a>4. Th<\/span>\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>

<\/a>a) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u gi\u1eefa doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c g\u1ed3m: tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, cung \u1ee9ng nhi\u00ean li\u1ec7u h\u00e0ng kh\u00f4ng cho c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng, ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n n\u00e0y), cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh v\u00e0 chuy\u1ec3n ph\u00e1t (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd, d\u1ecbch v\u1ee5 thu h\u1ed9, chi h\u1ed9), d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng), d\u1ecbch v\u1ee5 logistic, d\u1ecbch v\u1ee5 hoa ti\u00eau h\u00e0ng h\u1ea3i, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean c\u00e1c trang b\u00e1o \u0111i\u1ec7n t\u1eed, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 s\u1ed1, n\u1ec1n t\u1ea3ng s\u1ed1, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (bao g\u1ed3m d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n s\u1eed d\u1ee5ng tr\u00ean n\u1ec1n t\u1ea3ng vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y) \u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh, d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay), chuy\u1ec3n ti\u1ec1n qu\u1ed1c t\u1ebf, d\u1ecbch v\u1ee5 ch\u1ee9ng kho\u00e1n, d\u1ecbch v\u1ee5 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 giao d\u1ecbch tr\u00ean s\u00e0n giao d\u1ecbch c\u00e1c-bon, x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n, thu ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 thu ph\u00ed, d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m; d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7, d\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 c\u1ee7a s\u1edf giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00f4ng tin t\u00edn d\u1ee5ng, d\u1ecbch v\u1ee5 kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch (b\u1eb1ng xe taxi, xe h\u1ee3p \u0111\u1ed3ng, xe m\u00f4 t\u00f4 hai b\u00e1nh s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u1ebft n\u1ed1i v\u1eadn t\u1ea3i theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u01b0\u1eddng b\u1ed9) cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc. K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi ng\u01b0\u1eddi mua;<\/span><\/p>

b) \u0110<\/span>\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng), d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (bao g\u1ed3m d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n s\u1eed d\u1ee5ng tr\u00ean n\u1ec1n t\u1ea3ng vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin), s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 v\u1ec1 d\u1eef li\u1ec7u ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u k\u1ebft n\u1ed1i gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u1ec1 c\u01b0\u1edbc d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 02 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh c\u01b0\u1edbc d\u1ecbch v\u1ee5.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng) th\u00f4ng qua b\u00e1n th\u1ebb tr\u1ea3 tr\u01b0\u1edbc, thu c\u01b0\u1edbc ph\u00ed h\u00f2a m\u1ea1ng khi kh\u00e1ch h\u00e0ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf th\u00ec cu\u1ed1i m\u1ed7i ng\u00e0y ho\u1eb7c \u0111\u1ecbnh k\u1ef3 trong th\u00e1ng, c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 l\u1eadp chung m\u1ed9t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ghi nh\u1eadn t\u1ed5ng gi\u00e1 tr\u1ecb th\u1ebb tr\u1ea3 tr\u01b0\u1edbc ho\u1eb7c c\u01b0\u1edbc ph\u00ed h\u00f2a m\u1ea1ng \u0111\u00e3 b\u00e1n m\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf.<\/p>

c) \u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n;<\/p>

d) \u0110<\/span>\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng:<\/p>

d.1) Tr\u01b0<\/span>\u1eddng h\u1ee3p ch\u01b0a chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng c\u00f3 th\u1ef1c hi\u1ec7n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n ho\u1eb7c theo th\u1ecfa thu\u1eadn thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng;<\/p>

d.2) Tr\u01b0<\/span>\u1eddng h\u1ee3p \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>

\u0111) \u0110<\/span>\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh mua d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y k\u1ebf ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y ch\u1ee9ng t\u1eeb d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t ra tr\u00ean h\u1ec7 th\u1ed1ng website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed;<\/p>

e) \u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, khai th\u00e1c v\u00e0 ch\u1ebf bi\u1ebfn d\u1ea7u th\u00f4, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n d\u1ea7u th\u00f4, condensate, c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb d\u1ea7u th\u00f4 (bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng bao ti\u00eau s\u1ea3n ph\u1ea9m theo cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7) l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua v\u00e0 b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n ch\u00ednh th\u1ee9c, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>

\u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed \u0111\u1ed3ng h\u00e0nh, kh\u00ed than \u0111\u01b0\u1ee3c chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn kh\u00ed \u0111\u1ebfn ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua, b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng kh\u00ed giao c\u1ee7a th\u00e1ng nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p th\u1ecfa thu\u1eadn b\u1ea3o l\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i th\u1ecfa thu\u1eadn b\u1ea3o l\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>

g) \u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111i\u1ec7n th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 th\u1eddi \u0111i\u1ec3m v\u1ec1 \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u thanh to\u00e1n gi\u1eefa \u0111\u01a1n v\u1ecb v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng \u0111i\u1ec7n v\u00e0 th\u1ecb tr\u01b0\u1eddng \u0111i\u1ec7n, \u0111\u01a1n v\u1ecb ph\u00e1t \u0111i\u1ec7n v\u00e0 \u0111\u01a1n v\u1ecb mua \u0111i\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng h\u01b0\u1edbng d\u1eabn, ph\u00ea duy\u1ec7t nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Ri\u00eang ho\u1ea1t \u0111\u1ed9ng b\u00e1n \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n c\u00f3 cam k\u1ebft b\u1ea3o l\u00e3nh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0103n c\u1ee9 theo b\u1ea3o l\u00e3nh c\u1ee7a Ch\u00ednh ph\u1ee7, h\u01b0\u1edbng d\u1eabn v\u00e0 ph\u00ea duy\u1ec7t c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa b\u00ean mua \u0111i\u1ec7n v\u00e0 b\u00ean b\u00e1n \u0111i\u1ec7n;<\/p>

h) \u0110<\/span>\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng, d\u1ea7u t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng b\u00e1n l\u1ebb cho kh\u00e1ch h\u00e0ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac vi\u1ec7c b\u00e1n x\u0103ng, d\u1ea7u theo t\u1eebng l\u1ea7n b\u00e1n;<\/p>

i) \u0110<\/span>\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng c\u1ee7a h\u00e3ng h\u00e0ng kh\u00f4ng), d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m qua \u0111\u1ea1i l\u00fd, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 10 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh;<\/p>

k) \u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ef3 h\u1ea1n thu l\u00e3i t\u1ea1i th\u1ecfa thu\u1eadn cho vay gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00e1ch h\u00e0ng \u0111i vay, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i kh\u00f4ng thu \u0111\u01b0\u1ee3c th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i vay c\u1ee7a kh\u00e1ch h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i tr\u01b0\u1edbc h\u1ea1n theo th\u1ecfa thu\u1eadn cho vay, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu l\u00e3i tr\u01b0\u1edbc h\u1ea1n;<\/p>

l) \u0110<\/span>\u1ed1i v\u1edbi kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt: t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac chuy\u1ebfn \u0111i, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho kh\u00e1ch h\u00e0ng \u0111\u1ed3ng th\u1eddi chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh;<\/p>

m) \u0110<\/span>\u1ed1i v\u1edbi c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh v\u00e0 qu\u1ea3n l\u00fd vi\u1ec7n ph\u00ed, t\u1eebng giao d\u1ecbch kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 ch\u1ee5p, chi\u1ebfu, x\u00e9t nghi\u1ec7m c\u00f3 in phi\u1ebfu thu ti\u1ec1n (thu vi\u1ec7n ph\u00ed ho\u1eb7c ti\u1ec1n kh\u00e1m, ch\u1ee5p, chi\u1ebfu, x\u00e9t nghi\u1ec7m) v\u00e0 c\u00f3 l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, n\u1ebfu kh\u00e1ch h\u00e0ng (ng\u01b0\u1eddi \u0111\u1ebfn kh\u00e1m, ch\u1eefa b\u1ec7nh) kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec cu\u1ed1i ng\u00e0y c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u0103n c\u1ee9 th\u00f4ng tin kh\u00e1m, ch\u1eefa b\u1ec7nh v\u00e0 th\u00f4ng tin t\u1eeb phi\u1ebfu thu ti\u1ec1n \u0111\u1ec3 t\u1ed5ng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c d\u1ecbch v\u1ee5 y t\u1ebf th\u1ef1c hi\u1ec7n trong ng\u00e0y, tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho kh\u00e1ch h\u00e0ng.<\/p>

C\u01a1 s<\/span>\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh l\u1eadp h\u00f3a \u0111\u01a1n cho c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i thanh, quy\u1ebft to\u00e1n chi ph\u00ed kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh cho ng\u01b0\u1eddi c\u00f3 th\u1ebb b\u1ea3o hi\u1ec3m y t\u1ebf;<\/p>

n) \u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00f4ng d\u1eebng, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ng\u00e0y xe l\u01b0u th\u00f4ng qua tr\u1ea1m thu ph\u00ed. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 thu ph\u00ed \u0111\u01b0\u1eddng b\u1ed9 theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00f4ng d\u1eebng c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u ph\u01b0\u01a1ng ti\u1ec7n c\u00f9ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 nhi\u1ec1u l\u1ea7n trong th\u00e1ng, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh k\u1ef3, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh d\u1ecbch v\u1ee5 thu ph\u00ed. N\u1ed9i dung h\u00f3a \u0111\u01a1n li\u1ec7t k\u00ea chi ti\u1ebft t\u1eebng l\u01b0\u1ee3t xe l\u01b0u th\u00f4ng qua c\u00e1c tr\u1ea1m thu ph\u00ed (bao g\u1ed3m: th\u1eddi gian xe qua tr\u1ea1m, gi\u00e1 ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 c\u1ee7a t\u1eebng l\u01b0\u1ee3t xe);<\/p>

o) \u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec3m a, \u0111i\u1ec3m i kho\u1ea3n n\u00e0y).<\/p>

\u0110<\/span>\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng \u0111\u1ed3ng b\u1ea3o hi\u1ec3m: khi thu ph\u00ed b\u1ea3o hi\u1ec3m, t\u1eebng doanh nghi\u1ec7p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng theo ph\u00ed b\u1ea3o hi\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c. Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n cho m\u1ed9t doanh nghi\u1ec7p thu h\u1ed9 ph\u00ed b\u1ea3o hi\u1ec3m th\u00ec doanh nghi\u1ec7p thu h\u1ed9 th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng v\u00e0 doanh nghi\u1ec7p nh\u1edd thu h\u1ed9 l\u1eadp h\u00f3a \u0111\u01a1n cho doanh nghi\u1ec7p thu h\u1ed9 \u0111\u1ed1i v\u1edbi ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo th\u1ecfa thu\u1eadn c\u1ee7a c\u00e1c b\u00ean. Khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 b\u1ed3i th\u01b0\u1eddng ho\u1eb7c thanh to\u00e1n c\u00e1c kho\u1ea3n chi kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, tr\u01b0\u1eddng h\u1ee3p m\u1ed9t doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n chi h\u1ed9 th\u00ec doanh nghi\u1ec7p chi h\u1ed9 th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n khi thu \u0111\u00f2i c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m nh\u1edd chi h\u1ed9;<\/p>

p) \u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e9 x\u1ed5 s\u1ed1 truy\u1ec1n th\u1ed1ng, x\u1ed5 s\u1ed1 bi\u1ebft k\u1ebft qu\u1ea3 ngay (v\u00e9 x\u1ed5 s\u1ed1) theo h\u00ecnh th\u1ee9c b\u00e1n v\u00e9 s\u1ed1 in s\u1eb5n \u0111\u1ee7 m\u1ec7nh gi\u00e1 cho kh\u00e1ch h\u00e0ng th\u00ec sau khi thu h\u1ed3i v\u00e9 x\u1ed5 s\u1ed1 kh\u00f4ng ti\u00eau th\u1ee5 h\u1ebft v\u00e0 ch\u1eadm nh\u1ea5t l\u00e0 tr\u01b0\u1edbc khi m\u1edf th\u01b0\u1edfng c\u1ee7a k\u1ef3 ti\u1ebfp theo, doanh nghi\u1ec7p kinh doanh x\u1ed5 s\u1ed1 l\u1eadp 01 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf cho t\u1eebng \u0111\u1ea1i l\u00fd l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cho v\u00e9 x\u1ed5 s\u1ed1 \u0111\u01b0\u1ee3c b\u00e1n trong k\u1ef3 g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n;<\/p>

<\/a>q) \u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eadm nh\u1ea5t l\u00e0 01 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p kinh doanh casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng chuy\u1ec3n d\u1eef li\u1ec7u ghi nh\u1eadn s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c (do \u0111\u1ed5i \u0111\u1ed3ng ti\u1ec1n quy \u01b0\u1edbc cho ng\u01b0\u1eddi ch\u01a1i t\u1ea1i qu\u1ea7y, t\u1ea1i b\u00e0n ch\u01a1i v\u00e0 s\u1ed1 ti\u1ec1n thu t\u1ea1i m\u00e1y tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng) tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n \u0111\u1ed5i tr\u1ea3 cho ng\u01b0\u1eddi ch\u01a1i (do ng\u01b0\u1eddi ch\u01a1i tr\u00fang th\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi ch\u01a1i kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft) theo m\u1eabu do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f9ng th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 kho\u1ea3ng th\u1eddi gian t\u1eeb 06:00:00 s\u00e1ng \u0111\u1ebfn 05:59:59 ng\u00e0y h\u00f4m sau. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh c\u00f3 quy \u0111\u1ecbnh kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh;<\/p>

r) \u0110<\/span>\u1ed1i v\u1edbi doanh nghi\u1ec7p cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 cho c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng: d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng; d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n; d\u1ecbch v\u1ee5 th\u00f4ng tin t\u00edn d\u1ee5ng; kinh doanh ch\u1ee9ng kho\u00e1n; giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a; d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 giao d\u1ecbch tr\u00ean s\u00e0n giao d\u1ecbch c\u00e1c-bon; kinh doanh b\u1ea3o hi\u1ec3m; d\u1ecbch v\u1ee5 chuy\u1ec3n ti\u1ec1n qua v\u00ed \u0111i\u1ec7n t\u1eed; d\u1ecbch v\u1ee5 ng\u1eebng, c\u1ea5p \u0111i\u1ec7n tr\u1edf l\u1ea1i; d\u1ecbch v\u1ee5 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed; d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, v\u1eadn chuy\u1ec3n tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed; d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng t\u00e0u \u0111i\u1ec7n, xe bu\u00fdt; kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi, xe h\u1ee3p \u0111\u1ed3ng, xe m\u00f4 t\u00f4 hai b\u00e1nh; d\u1ecbch v\u1ee5 tr\u00f4ng gi\u1eef xe; ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c, \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd chi ti\u1ebft t\u1eebng giao d\u1ecbch, c\u00f3 d\u1eef li\u1ec7u thu ti\u1ec1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean h\u1ec7 th\u1ed1ng theo t\u1eebng giao d\u1ecbch th\u00ec c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch ph\u00e1t sinh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Ng\u01b0\u1eddi b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin giao d\u1ecbch, l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u chi ti\u1ebft c\u1ee7a t\u1eebng giao d\u1ecbch, b\u1ea3o \u0111\u1ea3m kh\u1ea3 n\u0103ng truy xu\u1ea5t, \u0111\u1ed1i chi\u1ebfu v\u00e0 cung c\u1ea5p d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb li\u00ean quan theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>

5. Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong gi\u1edd l\u00e0m vi\u1ec7c ban \u0111\u00eam theo quy \u0111\u1ecbnh c\u1ee7a\u00a0B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng<\/a>, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a010. N\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n<\/b><\/p>

1. H\u00f3a \u0111\u01a1n ph<\/span>\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau:<\/p>

a) T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi<\/span>\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n;<\/p>

b) S<\/span>\u1ed1 h\u00f3a \u0111\u01a1n;<\/p>

c) T\u00ean, \u0111<\/span>\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n;<\/p>

d) T\u00ean, \u0111<\/span>\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua;<\/p>

\u0111) T\u00ean, \u0111\u01a1n v<\/span>\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;<\/p>

e) Ch<\/span>\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua: Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ecfa thu\u1eadn);<\/p>

g) Th<\/span>\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0v\u00e0 \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch;<\/p>

h) Th<\/span>\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>

i) M\u00e3 c<\/span>\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;<\/p>

k) Ph\u00ed, l<\/span>\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).<\/p>

2. Ch<\/span>\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>

3. Quy \u0111<\/span>\u1ecbnh chi ti\u1ebft n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

4. H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/p>

a) T\u00ean, \u0111<\/span>\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n;<\/p>

b) T\u00ean, \u0111<\/span>\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\/s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n\/s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh (n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u);<\/p>

c) T\u00ean h\u00e0ng h\u00f3a, d<\/span>\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh t\u1ebf n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 n\u1ed9i dung gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>

d) Th<\/span>\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n;<\/p>

\u0111) M\u00e3 c<\/span>\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 ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 truy xu\u1ea5t, k\u00ea khai th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/p>

Ng\u01b0<\/span>\u1eddi b\u00e1n g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi mua b\u1eb1ng h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed (tin nh\u1eafn, th\u01b0 \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c) ho\u1eb7c cung c\u1ea5p \u0111\u01b0\u1eddng d\u1eabn ho\u1eb7c m\u00e3 QR \u0111\u1ec3 ng\u01b0\u1eddi mua tra c\u1ee9u, t\u1ea3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

5. N<\/span>\u1ed9i dung kh\u00e1c tr\u00ean h\u00f3a \u0111\u01a1n<\/p>

\u0110<\/span>\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n th\u00f4ng tin nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng XML g\u1eedi c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec th\u1ec3 hi\u1ec7n t\u01b0\u01a1ng \u1ee9ng tr\u00ean h\u00f3a \u0111\u01a1n. Th\u00f4ng tin nh\u00f3m ng\u00e0nh ngh\u1ec1 (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb tr\u00ean b\u1ea3n th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

Ngo\u00e0i c\u00e1c n<\/span>\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1eeb kho\u1ea3n 1 \u0111\u1ebfn kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 t\u1ea1o th\u00eam th\u00f4ng tin v\u1ec1 bi\u1ec3u tr\u01b0ng hay lo-go \u0111\u1ec3 th\u1ec3 hi\u1ec7n nh\u00e3n hi\u1ec7u, th\u01b0\u01a1ng hi\u1ec7u hay h\u00ecnh \u1ea3nh \u0111\u1ea1i di\u1ec7n c\u1ee7a ng\u01b0\u1eddi b\u00e1n. T\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m, t\u00ednh ch\u1ea5t giao d\u1ecbch v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, l\u1ec7nh v\u1eadn chuy\u1ec3n, m\u00e3 kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c.<\/p>

6. N<\/span>\u1ed9i dung h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng th\u1ef1c hi\u1ec7n theo\u00a0<\/a>M\u1eabu s\u1ed1 07\/TSC-H\u0110\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0186\/2025\/N\u0110-CP<\/a>\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/a>.<\/p>

<\/a>7. H\u00f3a \u0111\u01a1n gi\u00e1 tr<\/span>\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf \u0111\u1ea3m b\u1ea3o n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

<\/a>8. B<\/span>\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a011. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5<\/b><\/p>

1. Doanh nghi<\/span>\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 trong th\u1eddi gian 12 th\u00e1ng k\u1ec3 t\u1eeb khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n th\u1ef1c hi\u1ec7n theo Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/p>

C<\/span>\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ho\u1eb7c \u1ee7y th\u00e1c cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau tr\u00ean.<\/p>

2. C\u01a1 quan thu<\/span>\u1ebf ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c, x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf \u1ee7y th\u00e1c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5.<\/p>

3. C\u00e1c t<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa c\u00e1c b\u00ean.<\/p>

4. Doanh nghi<\/span>\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

<\/a>\u0110i\u1ec1u\u00a0<\/span>12. L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><\/p>

1. L<\/span>\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/p>

a) T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0truy c\u1eadp H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n: l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; k\u00fd s\u1ed1 tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3;<\/p>

b) T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec truy c\u1eadp v\u00e0o trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; k\u00fd s\u1ed1 tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3.<\/p>

<\/a>2. C<\/span>\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n<\/p>

a) H\u00f3a \u0111\u01a1n \u0111\u01b0<\/span>\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 ph\u1ea3i \u0111\u1ea3m b\u1ea3o:<\/p>

a.1) \u0110<\/span>\u1ea7y \u0111\u1ee7 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

a.2) \u0110\u00fang \u0111<\/span>\u1ecbnh d\u1ea1ng v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/p>

a.3) \u0110\u00fang th\u00f4ng tin \u0111\u0103ng k\u00fd theo quy \u0111<\/span>\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/p>

a.4) Kh\u00f4ng thu<\/span>\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

b) H<\/span>\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n v\u00e0 g\u1eedi tr\u1ea3 k\u1ebft qu\u1ea3 c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi g\u1eedi.<\/p>

3. T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf cho ng\u01b0\u1eddi mua. Ph\u01b0\u01a1ng th\u1ee9c g\u1eedi v\u00e0 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua, \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a013. L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><\/p>

Doanh nghi<\/span>\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua, \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a014. X\u1eed l\u00fd s\u1ef1 c\u1ed1<\/b><\/p>

1. Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng g\u1eb7p s\u1ef1 c\u1ed1 d\u1eabn \u0111\u1ebfn kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 h\u1ed7 tr\u1ee3 x\u1eed l\u00fd s\u1ef1 c\u1ed1. Trong th\u1eddi gian x\u1eed l\u00fd s\u1ef1 c\u1ed1, ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>

2. Tr\u01b0<\/span>\u1eddng h\u1ee3p s\u1ef1 c\u1ed1 t\u1eeb h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt d\u1eabn \u0111\u1ebfn gi\u00e1n \u0111o\u1ea1n vi\u1ec7c c\u1ea5p m\u00e3, C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m: k\u00edch ho\u1ea1t h\u1ec7 th\u1ed1ng d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ea5p m\u00e3; th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 ph\u1ea1m vi \u1ea3nh h\u01b0\u1edfng, th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u v\u00e0 d\u1ef1 ki\u1ebfn th\u1eddi gian kh\u1eafc ph\u1ee5c; tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n c\u1ea5p m\u00e3 theo quy \u0111\u1ecbnh.<\/p>

3. Tr\u01b0<\/span>\u1eddng h\u1ee3p do l\u1ed7i h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c bi\u1ebft, ph\u1ed1i h\u1ee3p v\u1edbi C\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i kh\u1eafc ph\u1ee5c nhanh nh\u1ea5t s\u1ef1 c\u1ed1, c\u00f3 bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 trong th\u1eddi gian ng\u1eafn nh\u1ea5t.<\/p>

4. Tr\u01b0<\/span>\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eb7p l\u1ed7i k\u1ef9 thu\u1eadt ch\u01b0a ti\u1ebfp nh\u1eadn \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3, C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf. Trong th\u1eddi gian n\u00e0y t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1m th\u1eddi ch\u01b0a chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>

Trong v\u00f2ng 02 ng\u00e0y l\u00e0m vi<\/span>\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y C\u1ee5c Thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i b\u00ecnh th\u01b0\u1eddng, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>

5. Trong tr\u01b0<\/span>\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 21 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15\u00a0g\u1ed3m chi\u1ebfn tranh, b\u1ea1o lo\u1ea1n, \u0111\u00ecnh c\u00f4ng ph\u1ea3i ng\u1eebng, ngh\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c r\u1ee7i ro kh\u00f4ng thu\u1ed9c nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m ch\u1ee7 quan c\u1ee7a ng\u01b0\u1eddi b\u00e1n m\u00e0 ng\u01b0\u1eddi b\u00e1n ho\u1eb7c c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp, c\u1ea5p m\u00e3 ho\u1eb7c truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang th\u1eddi h\u1ea1n:<\/p>

a) Trong v\u00f2ng 03 ng\u00e0y l\u00e0m vi<\/span>\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y s\u1ef1 c\u1ed1 \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c, ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1edbi c\u01a1 quan thu\u1ebf;<\/p>

b) Ng\u01b0<\/span>\u1eddi b\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m ghi ch\u00e9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u1ec1 giao d\u1ecbch mua b\u00e1n, l\u01b0u gi\u1eef t\u00e0i li\u1ec7u ch\u1ee9ng minh tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng theo quy \u0111\u1ecbnh.<\/p>

6. Vi<\/span>\u1ec7c l\u1eadp, g\u1eedi h\u00f3a \u0111\u01a1n, chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n do c\u00e1c nguy\u00ean nh\u00e2n tr\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a015. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><\/p>

1. Qu<\/span>\u1ea3n l\u00fd t\u00ean v\u00e0 m\u1eadt kh\u1ea9u c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p.<\/p>

2. T<\/span>\u1ea1o l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

3. G<\/span>\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ebfn ng\u01b0\u1eddi mua ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; cu\u1ed1i ng\u00e0y g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m r kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0th\u00ec ph\u01b0\u01a1ng th\u1ee9c v\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a016. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><\/p>

1. Qu<\/span>\u1ea3n l\u00fd t\u00ean v\u00e0 m\u1eadt kh\u1ea9u c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p.<\/p>

2. T<\/span>\u1ea1o l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 g\u1eedi \u0111\u1ebfn ng\u01b0\u1eddi mua, c\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp.<\/p>

<\/a>3. Chuy<\/span>\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp \u0111\u1ebfn c\u01a1 quan thu\u1ebf qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf (chuy\u1ec3n tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1eedi qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed)<\/p>

a) Ph\u01b0\u01a1ng th<\/span>\u1ee9c v\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed<\/p>

<\/a>a.1) Ph\u01b0\u01a1ng th\u1ee9c chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>

a.1.1) Cung c<\/span>\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c l\u0129nh v\u1ef1c: b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng, b\u1ea3o hi\u1ec3m, t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng, v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, ch\u1ee9ng kho\u00e1n, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, giao d\u1ecbch tr\u00ean s\u00e0n giao d\u1ecbch c\u00e1c-bon;<\/p>

a.1.2) B\u00e1n h\u00e0ng h\u00f3a l\u00e0 \u0111i<\/span>\u1ec7n, n\u01b0\u1edbc n\u1ebfu c\u00f3 th\u00f4ng tin v\u1ec1 m\u00e3 kh\u00e1ch h\u00e0ng ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng;<\/p>

a.1.3) B\u00e1n h\u00e0ng h\u00f3a, cung c<\/span>\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00f4ng qua n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/p>

<\/a>a.2) Ph\u01b0\u01a1ng th<\/span>\u1ee9c chuy\u1ec3n c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch ph\u00e1t sinh theo B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m r kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

Ng\u01b0<\/span>\u1eddi b\u00e1n l\u1eadp B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch ph\u00e1t sinh trong th\u00e1ng ho\u1eb7c qu\u00fd (t\u00ednh t\u1eeb ng\u00e0y \u0111\u1ea7u c\u1ee7a th\u00e1ng ho\u1eb7c qu\u00fd \u0111\u1ebfn ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ho\u1eb7c qu\u00fd) theo m\u1eabu do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111\u1ec3 g\u1eedi c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 th\u1eddi h\u1ea1n g\u1eedi T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p ph\u00e1t sinh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn th\u00ec B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch t\u00e1ch theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eb1m \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u g\u1eedi, nh\u1eadn d\u1eef li\u1ec7u tr\u00ean \u0111\u01b0\u1eddng truy\u1ec1n;<\/p>

a.3) Ph\u01b0\u01a1ng th<\/span>\u1ee9c chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n n\u00e0y.<\/p>

Ng\u01b0<\/span>\u1eddi b\u00e1n sau khi l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh g\u1eedi h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ed3ng th\u1eddi g\u1eedi h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>

<\/a>b) T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf th\u1ef1c hi\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u b\u1eb1ng h\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 chu\u1ea9n k\u1ebft n\u1ed1i d\u1eef li\u1ec7u) ho\u1eb7c g\u1eedi th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

<\/a>b.1) H\u00ecnh th<\/span>\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed d\u01b0\u1edbi \u0111\u00e2y th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1eb1ng h\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp:<\/p>

b.1.1) T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00ecnh qu\u00e2n t\u1eeb 1.000.000 h\u00f3a \u0111\u01a1n m\u1ed9t th\u00e1ng tr\u1edf l\u00ean (t\u00ednh theo s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n b\u00ecnh qu\u00e2n n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1), c\u00f3 h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u, c\u00f3 nhu c\u1ea7u chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf g\u1eedi v\u0103n b\u1ea3n k\u00e8m theo t\u00e0i li\u1ec7u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt \u0111\u1ebfn C\u1ee5c Thu\u1ebf;<\/p>

b.1.2) T<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 t\u1ed5 ch\u1ee9c m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – con, c\u00f3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n t\u1eadp trung t\u1ea1i c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f3 nhu c\u1ea7u c\u00f4ng ty m\u1eb9 chuy\u1ec3n to\u00e0n b\u1ed9 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m c\u1ea3 d\u1eef li\u1ec7u c\u1ee7a c\u00e1c c\u00f4ng ty con \u0111\u1ebfn c\u01a1 quan thu\u1ebf qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf th\u00ec g\u1eedi k\u00e8m theo danh s\u00e1ch c\u00f4ng ty con \u0111\u1ebfn C\u1ee5c Thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i k\u1ef9 thu\u1eadt;<\/p>

b.2) H\u00ecnh th<\/span>\u1ee9c g\u1eedi th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>

C\u00e1c t<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b.1 kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0m d\u1ecbch v\u1ee5 chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>

4. L\u01b0u tr<\/span>\u1eef v\u00e0 b\u1ea3o \u0111\u1ea3m t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o \u0111\u1ea3m an to\u00e0n, an ninh h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/p>

5. Ch<\/span>\u1ea5p h\u00e0nh s\u1ef1 thanh tra, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

6. C\u01a1 s<\/span>\u1edf kinh doanh b\u00e1n h\u00e0ng h\u00f3a ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u1eadp h\u00f3a \u0111\u01a1n ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u00e0 g\u1eedi \u0111\u1ebfn H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a017. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><\/p>

1. T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 quy\u1ec1n:<\/p>

a) S<\/span>\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

b) S<\/span>\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/p>

c) Y\u00eau c<\/span>\u1ea7u ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 cung c\u1ea5p th\u00f4ng tin ng\u01b0\u1eddi mua, th\u00f4ng tin li\u00ean quan \u0111\u1ebfn giao d\u1ecbch, th\u1eddi \u0111i\u1ec3m giao h\u00e0ng v\u00e0 x\u00e1c nh\u1eadn tr\u1ea1ng th\u00e1i ho\u00e0n t\u1ea5t \u0111\u01a1n h\u00e0ng tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 qua n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1;<\/p>

d) Khi<\/span>\u1ebfu ki\u1ec7n c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi x\u00e2m ph\u1ea1m c\u00e1c quy\u1ec1n t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p.<\/p>

2. T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 ngh\u0129a v\u1ee5:<\/p>

a) L<\/span>\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng;<\/p>

b) Qu<\/span>\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

c) \u0110\u0103ng k\u00fd s<\/span>\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh;<\/p>

d) C\u00f4ng khai c\u00e1ch th<\/span>\u1ee9c tra c\u1ee9u, nh\u1eadn file g\u1ed1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n t\u1edbi ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a018. Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>

1. Ng\u01b0<\/span>\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 quy\u1ec1n:<\/p>

a) Y\u00eau c<\/span>\u1ea7u ng\u01b0\u1eddi b\u00e1n l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed);<\/p>

b) Cung c<\/span>\u1ea5p ch\u00ednh x\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n;<\/p>

c) Tra c<\/span>\u1ee9u, nh\u1eadn file g\u1ed1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n;<\/p>

d) S<\/span>\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p do ng\u01b0\u1eddi b\u00e1n cung c\u1ea5p \u0111\u1ec3:<\/p>

d.1) X\u00e1c nh<\/span>\u1eadn giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/p>

d.2) L\u00e0m c\u0103n c<\/span>\u1ee9 ch\u1ee9ng minh quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c \u0111\u1ec3 nh\u1eadn b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

d.3) \u0110\u0103ng k\u00fd quy<\/span>\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu v\u00e0 \u0111\u1ec3 k\u00ea khai c\u00e1c lo\u1ea1i thu\u1ebf, thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

d.4) Tham gia c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy<\/span>\u1ebfn kh\u00edch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do ng\u01b0\u1eddi b\u00e1n l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 quan thu\u1ebf t\u1ed5 ch\u1ee9c.<\/p>

2. H\u00f3a \u0111\u01a1n do ng\u01b0<\/span>\u1eddi mua y\u00eau c\u1ea7u v\u00e0 nh\u1eadn t\u1eeb ng\u01b0\u1eddi b\u00e1n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc g\u00f3p ph\u1ea7n n\u00e2ng cao t\u00ednh minh b\u1ea1ch c\u1ee7a n\u1ec1n kinh t\u1ebf v\u00e0 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

3. Ng\u01b0<\/span>\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>

a) S<\/span>\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00fang m\u1ee5c \u0111\u00edch;<\/p>

b) Cung c<\/span>\u1ea5p th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a019. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>

a) L<\/span>\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong ph\u1ea1m vi \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m v\u00e0 b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh gi\u1eefa b\u00ean \u1ee7y quy\u1ec1n v\u00e0 ng\u01b0\u1eddi mua; h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u1ee7a b\u00ean \u1ee7y quy\u1ec1n l\u00e0 ng\u01b0\u1eddi b\u00e1n; h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bao g\u1ed3m \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u, ch\u1eef k\u00fd s\u1ed1, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n;<\/p>

b) G<\/span>\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh;<\/p>

c) L\u01b0u tr<\/span>\u1eef, b\u1ea3o qu\u1ea3n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

d) B<\/span>\u1ea3o \u0111\u1ea3m an to\u00e0n, b\u1ea3o m\u1eadt d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 th\u00f4ng tin c\u1ee7a b\u00ean \u1ee7y quy\u1ec1n, ng\u01b0\u1eddi mua;<\/p>

\u0111) Kh\u00f4ng \u0111\u01b0<\/span>\u1ee3c s\u1eed d\u1ee5ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c ngo\u00e0i ph\u1ea1m vi \u1ee7y nhi\u1ec7m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c;<\/p>

e) Ph<\/span>\u1ed1i h\u1ee3p v\u1edbi b\u00ean \u1ee7y quy\u1ec1n trong vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf, h\u1ee7y h\u00f3a \u0111\u01a1n khi ph\u00e1t hi\u1ec7n sai s\u00f3t;<\/p>

g) Cung c<\/span>\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi th\u00f4ng tin, d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>

2. Ch<\/span>\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin ng\u01b0\u1eddi mua, th\u00f4ng tin li\u00ean quan \u0111\u1ebfn giao d\u1ecbch, th\u1eddi \u0111i\u1ec3m giao h\u00e0ng v\u00e0 x\u00e1c nh\u1eadn tr\u1ea1ng th\u00e1i ho\u00e0n t\u1ea5t \u0111\u01a1n h\u00e0ng tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 qua n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a020. Ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. Ngh\u0129a v<\/span>\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed:<\/p>

a) Ngh\u0129a v<\/span>\u1ee5:<\/p>

a.1) Cung c<\/span>\u1ea5p gi\u1ea3i ph\u00e1p trong vi\u1ec7c l\u1eadp, truy\u1ec1n, l\u01b0u tr\u1eef, x\u1eed l\u00fd d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ch\u01b0a ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf;<\/p>

a.2) Th<\/span>\u1ef1c hi\u1ec7n truy\u1ec1n, nh\u1eadn \u0111\u00fang h\u1ea1n, to\u00e0n v\u1eb9n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 l\u01b0u tr\u1eef k\u1ebft qu\u1ea3 truy\u1ec1n nh\u1eadn gi\u1eefa c\u00e1c b\u00ean tham gia giao d\u1ecbch;<\/p>

b) Tr\u00e1ch nhi<\/span>\u1ec7m:<\/p>

b.1) C\u00f4ng khai th\u00f4ng b\u00e1o ph\u01b0\u01a1ng th<\/span>\u1ee9c ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed gi\u1edbi thi\u1ec7u d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c;<\/p>

b.2) B<\/span>\u1ea3o m\u1eadt th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed;<\/p>

b.3) Th\u00f4ng b\u00e1o cho ng\u01b0<\/span>\u1eddi mua d\u1ecbch v\u1ee5 k\u1ebf ho\u1ea1ch ng\u1eebng ho\u1eb7c t\u1ea1m ng\u1eebng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u00edt nh\u1ea5t tr\u01b0\u1edbc 30 ng\u00e0y \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5;<\/p>

b.4) Th<\/span>\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m kh\u00e1c theo th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/p>

2. Ngh\u0129a v<\/span>\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf:<\/p>

a) Ngh\u0129a v<\/span>\u1ee5:<\/p>

a.1) Cung c<\/span>\u1ea5p d\u1ecbch v\u1ee5 truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u1edbi C\u1ee5c Thu\u1ebf sau khi nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i v\u1edbi C\u1ee5c Thu\u1ebf);<\/p>

a.2) Th<\/span>\u1ef1c hi\u1ec7n c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o \u1ee7y quy\u1ec1n; th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 do c\u01a1 quan thu\u1ebf \u1ee7y th\u00e1c;<\/p>

b) Tr\u00e1ch nhi<\/span>\u1ec7m:<\/p>

b.1) Thi<\/span>\u1ebft l\u1eadp k\u00eanh k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111\u1ebfn C\u1ee5c Thu\u1ebf \u0111\u1ea3m b\u1ea3o li\u00ean t\u1ee5c, an ninh, an to\u00e0n;<\/p>

b.2) C\u00f4ng khai, th\u00f4ng b\u00e1o ph\u01b0\u01a1ng th<\/span>\u1ee9c ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed gi\u1edbi thi\u1ec7u d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c;<\/p>

b.3) B<\/span>\u1ea3o m\u1eadt th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed;<\/p>

b.4) Th\u00f4ng b\u00e1o k<\/span>\u1ecbp th\u1eddi cho C\u1ee5c Thu\u1ebf v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf; ph\u1ed1i h\u1ee3p v\u1edbi C\u1ee5c Thu\u1ebf x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n;<\/p>

b.5) Th\u00f4ng b\u00e1o cho C<\/span>\u1ee5c Thu\u1ebf v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf ho\u1ea1ch ng\u1eebng ho\u1eb7c t\u1ea1m ng\u1eebng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u00edt nh\u1ea5t tr\u01b0\u1edbc 30 ng\u00e0y \u0111\u1ec3 ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n v\u00e0 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5;<\/p>

b.6) Th<\/span>\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m kh\u00e1c theo th\u1ecfa thu\u1eadn v\u1edbi C\u1ee5c Thu\u1ebf v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a021. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/b><\/p>

1. C<\/span>\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>

a) X\u00e2y d<\/span>\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u00e1c c\u01a1 quan kh\u00e1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc (c\u00f4ng an, qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng, b\u1ed9 \u0111\u1ed9i bi\u00ean ph\u00f2ng, c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan), ph\u1ee5c v\u1ee5 nhu c\u1ea7u x\u00e1c minh, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh;<\/p>

b) Th\u00f4ng b\u00e1o c\u00e1c lo<\/span>\u1ea1i h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh, \u0111\u01b0\u1ee3c b\u00e1o m\u1ea5t, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/p>

2. C\u01a1 quan thu<\/span>\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>

a) Qu<\/span>\u1ea3n l\u00fd vi\u1ec7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n;<\/p>

b) Ki<\/span>\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng \u0111\u0103ng k\u00fd, s\u1eed d\u1ee5ng v\u00e0 b\u1ea3o qu\u1ea3n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed tr\u00ean \u0111\u1ecba b\u00e0n;<\/p>

c) C<\/span>\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eebng l\u1ea7n ph\u00e1t sinh cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0trong ph\u1ea1m vi \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

<\/a>d) Qu<\/span>\u1ea3n l\u00fd d\u1eef li\u1ec7u tem \u0111i\u1ec7n t\u1eed, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.<\/p>

3. C\u01a1 quan thu<\/span>\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p tuy\u00ean truy\u1ec1n, h\u01b0\u1edbng d\u1eabn v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i \u0111\u1ec3 ng\u01b0\u1eddi ti\u00eau d\u00f9ng th\u1ef1c hi\u1ec7n quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u00f3a \u0111\u01a1n.<\/p>

<\/a>Ch\u01b0\u01a1ng III<\/span><\/b><\/b><\/p>

<\/a>QUY \u0110\u1ecaNH V\u1ec0 CH\u1ee8NG T\u1eea \u0110I\u1ec6N T\u1eec<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a022. Lo\u1ea1i ch\u1ee9ng t\u1eeb<\/b><\/p>

1. Ch<\/span>\u1ee9ng t\u1eeb trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf bao g\u1ed3m:<\/p>

a) Ch<\/span>\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/p>

b) Bi\u00ean lai thu thu<\/span>\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/p>

<\/a>2. Tr\u01b0<\/span>\u1eddng h\u1ee3p trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0<\/a>c\u00f3 y\u00eau c\u1ea7u c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00e1c, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a023. N\u1ed9i dung ch\u1ee9ng t\u1eeb<\/b><\/p>

1. \u0110<\/span>\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>

a) T\u00ean ch<\/span>\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf; k\u00fd hi\u1ec7u m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, s\u1ed1 th\u1ee9 t\u1ef1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf;<\/p>

b) T\u00ean, \u0111<\/span>\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp;<\/p>

c) T\u00ean, \u0111<\/span>\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp (n\u1ebfu c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf), ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n;<\/p>

d) Qu<\/span>\u1ed1c t\u1ecbch (n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam);<\/p>

\u0111) Kho\u1ea3n<\/span>\u00a0thu nh\u1eadp, th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp, t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c; kho\u1ea3n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc; s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb;<\/p>

e) Ng\u00e0y, th\u00e1ng, n\u0103m l<\/span>\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf;<\/p>

g) H<\/span>\u1ecd t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed th\u00ec ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 ch\u1eef k\u00fd s\u1ed1.<\/p>

2. \u0110<\/span>\u1ed1i v\u1edbi bi\u00ean lai<\/p>

a) T\u00ean bi\u00ean lai;<\/span><\/p>

b) K\u00fd hi<\/span>\u1ec7u m\u1eabu bi\u00ean lai v\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/p>

c) S<\/span>\u1ed1 bi\u00ean lai l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed. S\u1ed1 bi\u00ean lai \u0111\u01b0\u1ee3c ghi b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp c\u00f3 t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1. \u0110\u1ed1i v\u1edbi bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec s\u1ed1 bi\u00ean lai \u0111i\u1ec7n t\u1eed b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01 th\u00e1ng 01 ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m.<\/p>

d) T\u00ean, m\u00e3 s<\/span>\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed;<\/p>

\u0111) T\u00ean lo<\/span>\u1ea1i c\u00e1c kho\u1ea3n thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 s\u1ed1 ti\u1ec1n th\u1ec3 hi\u1ec7n b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef;<\/p>

e) Ng\u00e0y, th\u00e1ng, n\u0103m l<\/span>\u1eadp bi\u00ean lai;<\/p>

g) Ch<\/span>\u1eef k\u00fd s\u1ed1 c\u1ee7a t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed;<\/p>

N<\/span>\u1ed9i dung tr\u00ean bi\u00ean lai ph\u1ea3i \u0111\u00fang v\u1edbi n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/p>

h) Bi\u00ean lai \u0111\u01b0<\/span>\u1ee3c th\u1ec3 hi\u1ec7n l\u00e0 ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n th\u00eam ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i th\u00ec ph\u1ea7n ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n \u201c( )\u201d ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng n\u1ed9i dung b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u1edbi c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t.<\/p>

Ch<\/span>\u1eef s\u1ed1 tr\u00ean bi\u00ean lai l\u00e0 c\u00e1c ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.<\/p>

\u0110<\/span>\u1ed3ng ti\u1ec1n tr\u00ean bi\u00ean lai l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n ph\u1ea3i thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh c\u00f3 m\u1ee9c thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c thu b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c thu b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0362\/2025\/N\u0110-CP<\/a>\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh\u00a0Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/a>.<\/p>

Ngo\u00e0i c\u00e1c th\u00f4ng tin b<\/span>\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 th\u1ec3 t\u1ea1o th\u00eam c\u00e1c th\u00f4ng tin kh\u00e1c, k\u1ec3 c\u1ea3 t\u1ea1o lo-go, h\u00ecnh \u1ea3nh trang tr\u00ed ho\u1eb7c qu\u1ea3ng c\u00e1o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 kh\u00f4ng che khu\u1ea5t, l\u00e0m m\u1edd c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n tr\u00ean bi\u00ean lai. C\u1ee1 ch\u1eef c\u1ee7a c\u00e1c th\u00f4ng tin t\u1ea1o th\u00eam kh\u00f4ng \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n c\u1ee1 ch\u1eef c\u1ee7a c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n tr\u00ean bi\u00ean lai.<\/p>

3. M\u1eabu<\/span>\u00a0hi\u1ec3n th\u1ecb ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0347\/2025\/N\u0110-CP<\/a>\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a024. Th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb<\/b><\/p>

1. T<\/span>\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, th\u1eddi \u0111i\u1ec3m thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb, bi\u00ean lai giao cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/p>

2. Tr\u01b0<\/span>\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>

3. \u0110<\/span>\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho m\u1ed7i l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c l\u1eadp m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho nhi\u1ec1u l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t n\u0103m t\u00ednh thu\u1ebf khi c\u00e1 nh\u00e2n y\u00eau c\u1ea7u. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ec9 l\u1eadp m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t n\u0103m t\u00ednh thu\u1ebf.<\/p>

4. \u0110<\/span>\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng, thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng trong tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c chi tr\u1ea3 ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i ngu\u1ed3n th\u00ec t\u1ed5 ch\u1ee9c chi tr\u1ea3 ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>

5. Th<\/span>\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean ch\u1ee9ng t\u1eeb l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a025. \u1ee6y nhi\u1ec7m l\u1eadp bi\u00ean lai<\/b><\/p>

1. T<\/span>\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp bi\u00ean lai. Vi\u1ec7c \u1ee7y nhi\u1ec7m gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i theo h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n, \u0111\u1ed3ng th\u1eddi ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ch\u1eadm nh\u1ea5t l\u00e0 03 ng\u00e0y tr\u01b0\u1edbc khi b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m l\u1eadp bi\u00ean lai. Vi\u1ec7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

2. N<\/span>\u1ed9i dung v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 bi\u00ean lai \u1ee7y nhi\u1ec7m (h\u00ecnh th\u1ee9c, lo\u1ea1i, k\u00fd hi\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1…)); m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c \u1ee7y nhi\u1ec7m.<\/p>

3. B\u00ean\u00a0<\/span>\u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m ni\u00eam y\u1ebft t\u1ea1i n\u01a1i t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 bi\u00ean lai \u1ee7y nhi\u1ec7m, m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m, th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m d\u1ef1a tr\u00ean v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m \u0111\u00e3 k\u00fd k\u1ebft, c\u00f3 t\u00ean, ch\u1eef k\u00fd, d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a \u0111\u1ea1i di\u1ec7n b\u00ean \u1ee7y nhi\u1ec7m cho b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m.<\/p>

4. Bi\u00ean lai\u00a0<\/span>\u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c l\u1eadp ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed (b\u00ean \u1ee7y nhi\u1ec7m) v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m.<\/p>

5. Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u1ef1c ti\u1ebfp thu ph\u00ed ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m th\u00ec ph\u1ea3i c\u00f3 ph\u01b0\u01a1ng \u00e1n ph\u00e2n chia cho t\u1eebng c\u01a1 s\u1edf trong to\u00e0n h\u1ec7 th\u1ed1ng cho t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, t\u1eebng c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m. C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i s\u1eed d\u1ee5ng bi\u00ean lai theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong ph\u1ea1m vi bi\u00ean lai \u0111\u01b0\u1ee3c ph\u00e2n chia.<\/p>

6. B\u00ean nh<\/span>\u1eadn \u1ee7y nhi\u1ec7m tr\u00e1ch nhi\u1ec7m l\u1eadp bi\u00ean lai \u1ee7y nhi\u1ec7m theo \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh, theo th\u1ecfa thu\u1eadn v\u1edbi b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 chuy\u1ec3n d\u1eef li\u1ec7u bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 chuy\u1ec3n d\u1eef li\u1ec7u bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/p>

7. Tr\u01b0<\/span>\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc h\u1ea1n \u1ee7y nhi\u1ec7m, hai b\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf v\u00e0 ni\u00eam y\u1ebft t\u1ea1i n\u01a1i thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a026. Ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. Ch<\/span>\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp tr\u1ef1c ti\u1ebfp tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c tr\u00ean ph\u1ea7n m\u1ec1m ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>

2. Ch<\/span>\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 23\u00a0l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p \u0111\u1ec3 thanh to\u00e1n, h\u1ea1ch to\u00e1n v\u00e0 quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 23\u00a0th\u00ec kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh.<\/p>

3. Vi<\/span>\u1ec7c l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c giao d\u1ecbch ph\u00e1t sinh; tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a027. K\u1ebft n\u1ed1i, truy\u1ec1n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. T<\/span>\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp bi\u00ean lai, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i, truy\u1ec1n v\u00e0 ti\u1ebfp nh\u1eadn d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c h\u1ec7 th\u1ed1ng trung gian theo quy \u0111\u1ecbnh.<\/p>

2. Vi<\/span>\u1ec7c k\u1ebft n\u1ed1i, truy\u1ec1n v\u00e0 ti\u1ebfp nh\u1eadn d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i b\u1ea3o \u0111\u1ea3m:<\/p>

a) An to\u00e0n th\u00f4ng tin, b<\/span>\u1ea3o m\u1eadt d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

b) T\u00ednh to\u00e0n v<\/span>\u1eb9n, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u trong qu\u00e1 tr\u00ecnh truy\u1ec1n, nh\u1eadn v\u00e0 l\u01b0u tr\u1eef;<\/p>

c) Kh<\/span>\u1ea3 n\u0103ng truy xu\u1ea5t, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u khi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf y\u00eau c\u1ea7u.<\/p>

3. Tr\u01b0<\/span>\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed g\u1eb7p s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u00f4ng th\u1ec3 k\u1ebft n\u1ed1i, truy\u1ec1n d\u1eef li\u1ec7u \u0111\u00fang th\u1eddi h\u1ea1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ph\u1ea3i th\u00f4ng b\u00e1o k\u1ecbp th\u1eddi cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n truy\u1ec1n d\u1eef li\u1ec7u trong v\u00f2ng 03 ng\u00e0y l\u00e0m vi\u1ec7c sau khi s\u1ef1 c\u1ed1 \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a028. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. Tr\u01b0<\/span>\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c\u00a0<\/b>mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed bao g\u1ed3m:<\/p>

a) H<\/span>\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 s\u1eed d\u1ee5ng d\u01b0\u1edbi 10 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

b) Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf \u1ee7y th\u00e1c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>

C<\/span>\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ho\u1eb7c \u1ee7y th\u00e1c cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n cung c\u1ea5p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau tr\u00ean.<\/p>

2. T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

3. Nh\u00e0 n\u01b0<\/span>\u1edbc b\u1ea3o \u0111\u1ea3m kinh ph\u00ed \u0111\u1ec3 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u1ed5 ch\u1ee9c cung c\u1ea5p mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>

4. Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ngo\u00e0i H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf th\u00ec chi ph\u00ed d\u1ecbch v\u1ee5 do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a029. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed khi s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y nhi\u1ec7m l\u1eadp bi\u00ean lai<\/b><\/p>

1. Qu<\/span>\u1ea3n l\u00fd t\u00ean v\u00e0 m\u1eadt kh\u1ea9u c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p.<\/p>

2. T<\/span>\u1ea1o l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed, bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111i\u1ec7n t\u1eed \u0111\u1ec3 g\u1eedi \u0111\u1ebfn ng\u01b0\u1eddi b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ng\u01b0\u1eddi n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, ch\u00ednh x\u00e1c c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp.<\/p>

<\/a>3. Chuy<\/span>\u1ec3n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/p>

a) Chuy<\/span>\u1ec3n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed<\/p>

T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf sau khi l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed g\u1eedi cho ng\u01b0\u1eddi b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, \u0111\u1ed3ng th\u1eddi g\u1eedi cho c\u01a1 quan thu\u1ebf ngay trong ng\u00e0y l\u1eadp ch\u1ee9ng t\u1eeb.<\/p>

T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf, th\u1ef1c hi\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec chuy\u1ec3n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng mi\u1ec5n ph\u00ed d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn chuy\u1ec3n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf \u1ee7y th\u00e1c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed;<\/p>

<\/a>b) T<\/span>\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y nhi\u1ec7m l\u1eadp bi\u00ean lai sau khi l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung tr\u00ean bi\u00ean lai \u0111i\u1ec7n t\u1eed g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed g\u1eedi cho c\u01a1 quan thu\u1ebf theo b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u bi\u00ean lai \u0111i\u1ec7n t\u1eed theo m\u1eabu quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh trong ng\u00e0y l\u1eadp bi\u00ean lai (tr\u1eeb ph\u00ed h\u1ea3i quan; l\u1ec7 ph\u00ed h\u00e0ng ho\u00e1, h\u00e0nh l\u00fd, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i qu\u00e1 c\u1ea3nh) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

4. L\u01b0u tr<\/span>\u1eef v\u00e0 b\u1ea3o \u0111\u1ea3m t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o \u0111\u1ea3m an to\u00e0n, an ninh h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/p>

5. Ch<\/span>\u1ea5p h\u00e0nh s\u1ef1 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a030. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan trong qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. C<\/span>\u1ee5c H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>

a) X\u00e2y d<\/span>\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u00e1c c\u01a1 quan kh\u00e1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc;<\/p>

b) Th\u00f4ng b\u00e1o c\u00e1c lo<\/span>\u1ea1i ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh, \u0111\u01b0\u1ee3c b\u00e1o m\u1ea5t, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/p>

2. Chi c<\/span>\u1ee5c H\u1ea3i quan khu v\u1ef1c c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>

a) Qu<\/span>\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1o, ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1o, ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb v\u1edbi c\u01a1 quan h\u1ea3i quan tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd;<\/p>

b) Ki<\/span>\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb tr\u00ean \u0111\u1ecba b\u00e0n;<\/p>

c) Theo d\u00f5i, ki<\/span>\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng h\u1ee7y ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u00ean \u0111\u1ecba b\u00e0n.<\/p>

<\/a>Ch\u01b0\u01a1ng IV<\/span><\/b><\/p>

<\/a>X\u00c2Y D\u1ef0NG, TRA C\u1ee8U TH\u00d4NG TIN H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec, CH\u1ee8NG T\u1eea \u0110I\u1ec6N T\u1eec<\/span><\/b><\/p>

<\/a>M\u1ee5c 1. X\u00c2Y D\u1ef0NG TH\u00d4NG TIN H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec, CH\u1ee8NG T\u1eea \u0110I\u1ec6N T\u1eec<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a031. Nguy\u00ean t\u1eafc chung<\/b><\/p>

1. H<\/span>\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd th\u1ed1ng nh\u1ea5t t\u1eeb trung \u01b0\u01a1ng \u0111\u1ebfn \u0111\u1ecba ph\u01b0\u01a1ng; tu\u00e2n th\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n, quy chu\u1ea9n k\u1ef9 thu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/p>

2. C\u01a1 s<\/span>\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u1ea3i b\u1ea3o \u0111\u1ea3m ph\u1ee5c v\u1ee5 k\u1ecbp th\u1eddi cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, qu\u1ea3n l\u00fd kh\u00e1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc; \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i; b\u1ea3o \u0111\u1ea3m t\u00ednh an to\u00e0n, b\u1ea3o m\u1eadt v\u00e0 an ninh qu\u1ed1c gia.<\/p>

3. C\u00e1c th\u00f4ng tin, d<\/span>\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c thu th\u1eadp, c\u1eadp nh\u1eadt, duy tr\u00ec, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c v\u00e0 kh\u00e1ch quan.<\/p>

4. Vi<\/span>\u1ec7c x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, khai th\u00e1c s\u1eed d\u1ee5ng, c\u1eadp nh\u1eadt c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, khoa h\u1ecdc, kh\u00e1ch quan, k\u1ecbp th\u1eddi.<\/p>

5. C\u01a1 s<\/span>\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 k\u1ebft n\u1ed1i, chia s\u1ebb tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd, khai th\u00e1c, cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin, d\u1eef li\u1ec7u thu\u1eadn ti\u1ec7n, hi\u1ec7u qu\u1ea3.<\/p>

6. Vi<\/span>\u1ec7c khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin, d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang m\u1ee5c \u0111\u00edch, tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

7. C\u01a1 s<\/span>\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i, trao \u0111\u1ed5i v\u1edbi h\u1ec7 th\u1ed1ng th\u00f4ng tin, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u00e1c b\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 li\u00ean quan.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a032. X\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh, khai th\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. H<\/span>\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed bao g\u1ed3m t\u1eadp h\u1ee3p thi\u1ebft b\u1ecb t\u00ednh to\u00e1n (m\u00e1y ch\u1ee7, m\u00e1y tr\u1ea1m), h\u1ec7 th\u1ed1ng \u0111\u01b0\u1eddng truy\u1ec1n, thi\u1ebft b\u1ecb k\u1ebft n\u1ed1i m\u1ea1ng, thi\u1ebft b\u1ecb (ho\u1eb7c ph\u1ea7n m\u1ec1m) an ninh an to\u00e0n m\u1ea1ng v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u, thi\u1ebft b\u1ecb l\u01b0u tr\u1eef, thi\u1ebft b\u1ecb ngo\u1ea1i vi v\u00e0 thi\u1ebft b\u1ecb ph\u1ee5 tr\u1ee3, m\u1ea1ng n\u1ed9i b\u1ed9.<\/p>

2. H<\/span>\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh, khai th\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed g\u1ed3m: h\u1ec7 \u0111i\u1ec1u h\u00e0nh, h\u1ec7 qu\u1ea3n tr\u1ecb c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng.<\/p>

<\/a>\u0110i\u1ec1u\u00a0<\/span>33. X\u00e2y d\u1ef1ng, thu th\u1eadp, x\u1eed l\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. X\u00e2y d<\/span>\u1ef1ng h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/p>

a) C\u01a1 s<\/span>\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb l\u00e0 t\u1eadp h\u1ee3p c\u00e1c d\u1eef li\u1ec7u th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp, t\u1ed5 ch\u1ee9c \u0111\u1ec3 truy c\u1eadp, khai th\u00e1c, qu\u1ea3n l\u00fd v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed;<\/p>

b) C\u01a1 s<\/span>\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan x\u00e2y d\u1ef1ng ph\u00f9 h\u1ee3p v\u1edbi khung ki\u1ebfn tr\u00fac Ch\u00ednh ph\u1ee7 \u0111i\u1ec7n t\u1eed Vi\u1ec7t Nam v\u00e0 bao g\u1ed3m c\u00e1c th\u00e0nh ph\u1ea7n n\u1ed9i dung: \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng th\u00f4ng tin; th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ng\u01b0\u1eddi b\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi cho c\u01a1 quan thu\u1ebf, th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb g\u1eedi c\u01a1 quan thu\u1ebf; th\u00f4ng tin khai thu\u1ebf li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>

2. Thu th<\/span>\u1eadp, c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/p>

Th\u00f4ng tin v<\/span>\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c thu th\u1eadp d\u1ef1a tr\u00ean c\u00e1c th\u00f4ng tin m\u00e0 ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi cho c\u01a1 quan thu\u1ebf, th\u00f4ng tin t\u1eeb c\u00e1c c\u01a1 quan kh\u00e1c g\u1eedi \u0111\u1ebfn c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, th\u00f4ng tin thu \u0111\u01b0\u1ee3c t\u1eeb c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>

3. X<\/span>\u1eed l\u00fd th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/p>

C<\/span>\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd th\u00f4ng tin, d\u1eef li\u1ec7u tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p v\u00e0 l\u01b0u tr\u1eef v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd, th\u1ed1ng nh\u1ea5t. N\u1ed9i dung x\u1eed l\u00fd th\u00f4ng tin, d\u1eef li\u1ec7u g\u1ed3m:<\/p>

a) Ki<\/span>\u1ec3m tra, \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, quy tr\u00ecnh trong vi\u1ec7c thu th\u1eadp th\u00f4ng tin, d\u1eef li\u1ec7u;<\/p>

b) Ki<\/span>\u1ec3m tra, \u0111\u00e1nh gi\u00e1 v\u1ec1 c\u01a1 s\u1edf ph\u00e1p l\u00fd, m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin, d\u1eef li\u1ec7u;<\/p>

c) T<\/span>\u1ed5ng h\u1ee3p, s\u1eafp x\u1ebfp, ph\u00e2n lo\u1ea1i th\u00f4ng tin, d\u1eef li\u1ec7u ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung quy \u0111\u1ecbnh;<\/p>

d) \u0110<\/span>\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean ng\u00e0nh th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean ng\u00e0nh \u0111\u00f3 c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ea3m b\u1ea3o v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin, d\u1eef li\u1ec7u.<\/p>

4. Qu<\/span>\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/p>

C<\/span>\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh sau:<\/p>

a) X\u00e2y d<\/span>\u1ef1ng, qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh v\u00e0 khai th\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 c\u00f4ng v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed n\u1ebfu c\u1ea7n thi\u1ebft;<\/p>

b) T\u00edch h<\/span>\u1ee3p k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra v\u00e0 c\u00e1c d\u1eef li\u1ec7u, th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb do c\u00e1c b\u1ed9, ng\u00e0nh, c\u01a1 quan c\u00f3 li\u00ean quan cung c\u1ea5p;<\/p>

c) H\u01b0<\/span>\u1edbng d\u1eabn, ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 khai th\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng;<\/p>

d) X\u00e2y d<\/span>\u1ef1ng v\u00e0 ban h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n quy\u1ec1n truy c\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; qu\u1ea3n l\u00fd vi\u1ec7c k\u1ebft n\u1ed1i, chia s\u1ebb v\u00e0 cung c\u1ea5p d\u1eef li\u1ec7u v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u00e1c b\u1ed9, ng\u00e0nh, c\u01a1 quan trung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng;<\/p>

\u0111) Ch<\/span>\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan x\u00e2y d\u1ef1ng c\u00e1c ph\u1ea7n m\u1ec1m trong h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>

<\/a>M\u1ee5c 2. TRA C\u1ee8U, CUNG C\u1ea4P, S\u1eec D\u1ee4NG TH\u00d4NG TIN H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a034. Nguy\u00ean t\u1eafc tra c\u1ee9u, cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. Vi<\/span>\u1ec7c tra c\u1ee9u, cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, th\u1ee7 t\u1ee5c thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00e1c; ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>

2. Vi<\/span>\u1ec7c tra c\u1ee9u, cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi v\u00e0 \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>

3. Vi<\/span>\u1ec7c s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c cung c\u1ea5p ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang m\u1ee5c \u0111\u00edch, ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin; \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a035. Tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 ki\u1ec3m tra h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/b><\/p>

1. Khi ki<\/span>\u1ec3m tra h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n truy c\u1eadp H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 tra c\u1ee9u th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, kh\u00f4ng y\u00eau c\u1ea7u cung c\u1ea5p h\u00f3a \u0111\u01a1n gi\u1ea5y. C\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng c\u00e1c thi\u1ebft b\u1ecb \u0111\u1ec3 truy c\u1eadp tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

2. Tr\u01b0<\/span>\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng do s\u1ef1 c\u1ed1, thi\u00ean tai g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c truy c\u1eadp m\u1ea1ng Internet d\u1eabn \u0111\u1ebfn kh\u00f4ng tra c\u1ee9u \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang th\u1ef1c hi\u1ec7n ki\u1ec3m tra th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p ph\u00f9 h\u1ee3p \u0111\u1ec3 tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a036. \u0110\u1ed1i t\u01b0\u1ee3ng cung c\u1ea5p th\u00f4ng tin, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. C<\/span>\u1ee5c Thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ea5p Trung \u01b0\u01a1ng. Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1, thu\u1ebf c\u01a1 s\u1edf cung c\u1ea5p th\u00f4ng tin \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd \u0111\u1ed3ng c\u1ea5p.<\/p>

2. C\u00e1c b\u00ean s<\/span>\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m:<\/p>

a) C\u00e1c t<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/p>

b) C\u00e1c c\u01a1 quan qu<\/span>\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng; ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng t\u1ed1 t\u1ee5ng, thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n;<\/p>

c) C\u00e1c t<\/span>\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, th\u1ee7 t\u1ee5c thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/p>

d) C\u00e1c t<\/span>\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>

\u0111) C\u00e1c t<\/span>\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng th\u00f4ng tin ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/p>

e) C\u01a1 quan qu<\/span>\u1ea3n l\u00fd thu\u1ebf n\u01b0\u1edbc ngo\u00e0i ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/p>

g) C\u00e1c t<\/span>\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a037. H\u00ecnh th\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/p>

1. B\u00ean s<\/span>\u1eed d\u1ee5ng th\u00f4ng tin l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n; c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khai th\u00e1c th\u00f4ng tin t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo c\u00e1c n\u1ed9i dung th\u00f4ng tin t\u1eeb H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

2. B\u00ean s<\/span>\u1eed d\u1ee5ng th\u00f4ng tin l\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1: tra c\u1ee9u, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo ph\u1ea1m vi, th\u1eddi gian, tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n truy c\u1eadp H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i v\u0103n b\u1ea3n th\u1ed1ng nh\u1ea5t gi\u1eefa hai b\u00ean ho\u1eb7c theo h\u00ecnh th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 truy v\u1ea5n tr\u1ef1c ti\u1ebfp v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

B\u00ean s<\/span>\u1eed d\u1ee5ng th\u00f4ng tin c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u00e2n c\u00f4ng \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd) v\u00e0 th\u00f4ng b\u00e1o cho C\u1ee5c Thu\u1ebf b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng th\u00f4ng tin theo h\u00ecnh th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 truy v\u1ea5n tr\u1ef1c ti\u1ebfp v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c ti\u00eau ch\u00ed nh\u01b0 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

3. C<\/span>\u1ee5c Thu\u1ebf, Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 th\u1ef1c hi\u1ec7n c\u1ea5p t\u1ed1i \u0111a 02 t\u00e0i kho\u1ea3n khai th\u00e1c s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd \u0111\u1ed3ng c\u1ea5p theo v\u0103n b\u1ea3n gi\u1eefa c\u00e1c b\u00ean.<\/p>

<\/a>4. B<\/span>\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c cung c\u1ea5p, tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; \u0111\u0103ng k\u00fd m\u1edbi, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd, thu h\u1ed3i t\u00e0i kho\u1ea3n truy c\u1eadp H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf; ch\u1ea5m d\u1ee9t s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a038. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><\/p>

1. X\u00e2y d<\/span>\u1ef1ng, tri\u1ec3n khai, qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, c\u1ee5 th\u1ec3:<\/p>

a) B<\/span>\u1ea3o \u0111\u1ea3m cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n truy c\u1eadp thu\u1eadn ti\u1ec7n; c\u00f3 c\u00f4ng c\u1ee5 t\u00ecm ki\u1ebfm th\u00f4ng tin, d\u1eef li\u1ec7u d\u1ec5 s\u1eed d\u1ee5ng v\u00e0 cho k\u1ebft qu\u1ea3 \u0111\u00fang n\u1ed9i dung c\u1ea7n t\u00ecm ki\u1ebfm;<\/p>

b) B<\/span>\u1ea3o \u0111\u1ea3m khu\u00f4n d\u1ea1ng th\u00f4ng tin, d\u1eef li\u1ec7u theo ti\u00eau chu\u1ea9n, quy chu\u1ea9n k\u1ef9 thu\u1eadt, quy \u0111\u1ecbnh \u0111\u1ec3 d\u1ec5 d\u00e0ng t\u1ea3i xu\u1ed1ng, hi\u1ec3n th\u1ecb nhanh ch\u00f3ng v\u00e0 in \u1ea5n b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed ph\u1ed5 bi\u1ebfn;<\/p>

c) \u0110<\/span>\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, \u1ed5n \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o an to\u00e0n th\u00f4ng tin;<\/p>

d) Ch<\/span>\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng, h\u1ed7 tr\u1ee3 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng.<\/p>

2. Qu<\/span>\u1ea3n l\u00fd vi\u1ec7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin.<\/p>

3. Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u00e1c b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin. N\u1ed9i dung th\u00f4ng b\u00e1o ph\u1ea3i n\u00eau r\u00f5 kho\u1ea3ng th\u1eddi gian d\u1ef1 ki\u1ebfn ph\u1ee5c h\u1ed3i c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p th\u00f4ng tin.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a039. Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin<\/b><\/p>

1. S<\/span>\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang m\u1ee5c \u0111\u00edch, ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc. C\u00e1c th\u00f4ng tin thu th\u1eadp t\u1eeb c\u01a1 quan thu\u1ebf, b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin kh\u00f4ng cung c\u1ea5p th\u00f4ng tin cho b\u00ean th\u1ee9 ba khi ch\u01b0a c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a c\u01a1 quan thu\u1ebf cung c\u1ea5p th\u00f4ng tin ho\u1eb7c t\u00e0i kho\u1ea3n.<\/p>

2. Trang b<\/span>\u1ecb \u0111\u1ea7y \u0111\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n, trang thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n vi\u1ec7c tra c\u1ee9u, k\u1ebft n\u1ed1i, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

3. Th<\/span>\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p quy\u1ec1n truy c\u1eadp, khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

4. Qu<\/span>\u1ea3n l\u00fd, b\u1ea3o m\u1eadt th\u00f4ng tin t\u00e0i kho\u1ea3n truy c\u1eadp H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a040. Tr\u00e1ch nhi\u1ec7m chia s\u1ebb, k\u1ebft n\u1ed1i th\u00f4ng tin, d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. C\u00e1c t<\/span>\u1ed5 ch\u1ee9c kinh t\u1ebf s\u1ea3n xu\u1ea5t, kinh doanh \u1edf c\u00e1c l\u0129nh v\u1ef1c: \u0111i\u1ec7n l\u1ef1c; x\u0103ng d\u1ea7u; b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng; v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng th\u1ee7y; n\u01b0\u1edbc s\u1ea1ch; t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng; b\u1ea3o hi\u1ec3m; y t\u1ebf; kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed; kinh doanh si\u00eau th\u1ecb; th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 cung c\u1ea5p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u.<\/p>

2. C\u00e1c t<\/span>\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n cung c\u1ea5p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 giao d\u1ecbch thanh to\u00e1n qua t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi c\u00f3 y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf vi\u1ec7c cung c\u1ea5p th\u00f4ng tin kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n h\u00e0ng.<\/p>

<\/a>3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u nh\u1eefng s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng tem theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u1ef1c hi\u1ec7n qu\u00e9t m\u00e3 QR cho s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam tr\u01b0\u1edbc khi ti\u00eau th\u1ee5 trong n\u01b0\u1edbc ho\u1eb7c s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t \u1edf n\u01b0\u1edbc ngo\u00e0i khi nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o k\u1ebft n\u1ed1i th\u00f4ng tin v\u1ec1 in v\u00e0 s\u1eed d\u1ee5ng tem, tem \u0111i\u1ec7n t\u1eed gi\u1eefa t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Th\u00f4ng tin v\u1ec1 in, s\u1eed d\u1ee5ng tem \u0111i\u1ec7n t\u1eed l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng tem c\u00f3 tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 chi ph\u00ed in v\u00e0 s\u1eed d\u1ee5ng tem theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>

4. C\u00e1c t<\/span>\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb: C\u01a1 quan qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng, C\u1ee5c Qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai, C\u1ee5c \u0110\u1ecba ch\u1ea5t v\u00e0 Kho\u00e1ng s\u1ea3n Vi\u1ec7t Nam, c\u01a1 quan c\u00f4ng an, giao th\u00f4ng, y t\u1ebf v\u00e0 c\u00e1c c\u01a1 quan kh\u00e1c c\u00f3 li\u00ean quan k\u1ebft n\u1ed1i chia s\u1ebb th\u00f4ng tin, d\u1eef li\u1ec7u li\u00ean quan c\u1ea7n thi\u1ebft trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb v\u1edbi C\u1ee5c Thu\u1ebf \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a041. Khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/p>

1. Ng\u01b0<\/span>\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c xem x\u00e9t khen th\u01b0\u1edfng khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>

a) Cung c<\/span>\u1ea5p th\u00f4ng tin trung th\u1ef1c, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi; c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m v\u00e0 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m;<\/p>

b) N<\/span>\u1ed9i dung th\u00f4ng tin ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh, \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra, x\u00e1c minh;<\/p>

c) Tr\u00ean c\u01a1 s<\/span>\u1edf th\u00f4ng tin ph\u1ea3n \u00e1nh, cung c\u1ea5p, c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

2. Th\u00f4ng tin t<\/span>\u1ed1 gi\u00e1c bao g\u1ed3m:<\/p>

a) Th\u00f4ng tin v<\/span>\u1ec1 ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 (t\u00ean, \u0111\u1ecba ch\u1ec9 ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf) v\u00e0 m\u1ed9t trong c\u00e1c th\u00f4ng tin sau:<\/p>

a.1) Th\u00f4ng tin v<\/span>\u1ec1 giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/p>

a.2) Th\u00f4ng tin v<\/span>\u1ec1 h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng giao h\u00f3a \u0111\u01a1n;<\/p>

a.3) T\u00e0i li<\/span>\u1ec7u, ch\u1ee9ng c\u1ee9 c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch ph\u00e1t sinh h\u00e0nh vi vi ph\u1ea1m c\u1ee7a ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3);<\/p>

b) Th\u00f4ng tin li\u00ean h<\/span>\u1ec7 c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c, g\u1ed3m: t\u00ean, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/p>

3. Ng\u01b0<\/span>\u1eddi ti\u00eau d\u00f9ng th\u1ef1c hi\u1ec7n t\u1ed1 gi\u00e1c h\u00e0nh vi kh\u00f4ng l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n th\u00f4ng qua m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c sau:<\/p>

a) Qua h<\/span>\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf (nh\u01b0 eTax Mobile);<\/p>

b) Qua C<\/span>\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia;<\/p>

c) Qua th\u01b0 \u0111i<\/span>\u1ec7n t\u1eed ch\u00ednh th\u1ee9c ho\u1eb7c h\u1ec7 th\u1ed1ng ti\u1ebfp nh\u1eadn th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf;<\/p>

d) G<\/span>\u1eedi tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf ho\u1eb7c b\u1eb1ng v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh.<\/p>

4. Nguy\u00ean t<\/span>\u1eafc x\u00e1c \u0111\u1ecbnh khen th\u01b0\u1edfng<\/p>

a) Vi<\/span>\u1ec7c khen th\u01b0\u1edfng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 x\u00e1c minh, x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

b) B<\/span>\u1ea3o \u0111\u1ea3m c\u00f4ng khai, minh b\u1ea1ch, \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u1ed3ng th\u1eddi b\u1ea3o m\u1eadt th\u00f4ng tin ng\u01b0\u1eddi cung c\u1ea5p theo quy \u0111\u1ecbnh;<\/p>

c) M<\/span>\u1ed7i v\u1ee5 vi\u1ec7c ch\u1ec9 \u0111\u01b0\u1ee3c xem x\u00e9t khen th\u01b0\u1edfng m\u1ed9t l\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng cung c\u1ea5p th\u00f4ng tin v\u1ec1 m\u1ed9t h\u00e0nh vi vi ph\u1ea1m th\u00ec vi\u1ec7c khen th\u01b0\u1edfng \u0111\u01b0\u1ee3c xem x\u00e9t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7u ti\u00ean ho\u1eb7c ng\u01b0\u1eddi c\u00f3 th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, c\u00f3 gi\u00e1 tr\u1ecb nh\u1ea5t theo x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>

<\/a>5. M<\/span>\u1ee9c chi khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng cung c\u1ea5p th\u00f4ng tin ph\u1ea3n \u00e1nh h\u00e0nh vi kh\u00f4ng l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n c\u1ee7a 01 v\u1ee5 vi\u1ec7c kh\u00f4ng qu\u00e1 10% s\u1ed1 ti\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, t\u1ed1i \u0111a 10.000.000 \u0111\u1ed3ng\/01 v\u1ee5 vi\u1ec7c. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c khen th\u01b0\u1edfng, h\u00ecnh th\u1ee9c, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c khen th\u01b0\u1edfng, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng kinh ph\u00ed.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a042. Kinh ph\u00ed th\u1ef1c hi\u1ec7n<\/b><\/p>

Kinh ph\u00ed th<\/span>\u1ef1c hi\u1ec7n vi\u1ec7c tra c\u1ee9u, cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u00ean c\u01a1 s\u1edf d\u1ef1 to\u00e1n kinh ph\u00ed h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t cho c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>Ch\u01b0\u01a1ng V<\/span><\/b><\/b><\/p>

<\/a>\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a043. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/p>

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026.<\/p>

2. K<\/span>\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, c\u00e1c Ngh\u1ecb \u0111\u1ecbnh sau \u0111\u00e2y h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/p>

a) Ngh<\/span>\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/p>

b)\u00a0<\/a>\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2022\/N\u0110-CP<\/span>\u00a0ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a015\/2022\/N\u0110-CP<\/a>\u00a0ng\u00e0y 28 th\u00e1ng 01 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft s\u1ed1\u00a043\/2022\/QH15<\/a>\u00a0c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, ti\u1ec1n t\u1ec7 h\u1ed7 tr\u1ee3 ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i;<\/p>

c) Ngh<\/span>\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a044. X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp<\/b><\/p>

1. Vi<\/span>\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia khi b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia (h\u00f3a \u0111\u01a1n b\u1eb1ng gi\u1ea5y) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia. Tr\u01b0\u1eddng h\u1ee3p B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 th\u00f4ng b\u00e1o chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i theo quy \u0111\u1ecbnh. Khi chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia (h\u00f3a \u0111\u01a1n b\u1eb1ng gi\u1ea5y) ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/p>

2. Bi\u00ean lai gi<\/span>\u1ea5y theo h\u00ecnh th\u1ee9c t\u1ef1 in, \u0111\u1eb7t in theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng cho \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2026. T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2027, to\u00e0n b\u1ed9 bi\u00ean lai gi\u1ea5y ch\u01b0a s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh. T\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng bi\u00ean lai gi\u1ea5y ph\u1ea3i th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u.<\/p>

3. K<\/span>\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. C\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a045. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/b><\/p>

1. C\u00e1c B<\/span>\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, c\u0103n c\u1ee9 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao c\u00f3 tr\u00e1ch nhi\u1ec7m tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

2. B<\/span>\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn, t\u1ed5 ch\u1ee9c tri\u1ec3n khai gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>

3.\u00a0<\/span>\u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb tr\u00ean \u0111\u1ecba b\u00e0n ph\u1ed1i h\u1ee3p \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

\u00a0<\/span><\/p>


N\u01a1i nh<\/span>\u1eadn:<\/i><\/b>
– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110<\/span>\u1ea3ng;
– Th<\/span>\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
– C\u00e1c b<\/span>\u1ed9, c\u01a1 quan ngang b\u1ed9;
– H\u0110ND, UBND c\u00e1c t<\/span>\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c<\/span>\u1ee7a \u0110\u1ea3ng;
– V\u0103n ph\u00f2ng T<\/span>\u1ed5ng B\u00ed th\u01b0;
– V\u0103n ph\u00f2ng Ch<\/span>\u1ee7 t\u1ecbch n\u01b0\u1edbc;
– H<\/span>\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
– V\u0103n ph\u00f2ng Qu<\/span>\u1ed1c h\u1ed9i;
– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t<\/span>\u1ed1i cao;
– Vi<\/span>\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
– Ki<\/span>\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
–\u00a0<\/span>\u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
– C\u01a1 quan trung \u01b0\u01a1ng c<\/span>\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i;
– VPCP: BTCN, c\u00e1c PCN, Tr<\/span>\u1ee3 l\u00fd TTg, c\u00e1c V\u1ee5, C\u1ee5c, C\u00f4ng b\u00e1o;
– L\u01b0u: VT, KTTH (2b).<\/span><\/p><\/td>

TM. CH\u00cdNH PH<\/span>\u1ee6
<\/b>KT. TH<\/span>\u1ee6 T\u01af\u1edaNG
<\/b>PH\u00d3 TH<\/span>\u1ee6 T\u01af\u1edaNG
<\/b>



Nguy<\/span>\u1ec5n V\u0103n Th\u1eafng<\/b><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/span><\/p>

<\/a>PH\u1ee4 L\u1ee4C<\/span><\/b><\/p>

<\/a>N<\/span>\u1ed8I DUNG C\u1ee6A H\u00d3A \u0110\u01a0N
(K\u00e8m theo Ngh<\/span>\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026 c\u1ee7a Ch\u00ednh ph\u1ee7)<\/i><\/p>

1. T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi<\/span>\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n.<\/p>

a) T\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u00ean c<\/span>\u1ee7a t\u1eebng lo\u1ea1i h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0\u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean m\u1ed7i h\u00f3a \u0111\u01a1n, nh\u01b0: H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG, H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG KI\u00caM T\u1edc KHAI HO\u00c0N THU\u1ebe, H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG KI\u00caM PHI\u1ebeU THU, H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG, H\u00d3A \u0110\u01a0N B\u00c1N T\u00c0I S\u1ea2N C\u00d4NG, TEM, V\u00c9, TH\u1eba, H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG D\u1ef0 TR\u1eee QU\u1ed0C GIA;<\/p>

b) K\u00fd hi<\/span>\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

2. S<\/span>\u1ed1 h\u00f3a \u0111\u01a1n<\/p>

a) S<\/span>\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n khi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n. S\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp c\u00f3 t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1, b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01\/01 ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 h\u00e0ng n\u0103m c\u00f3 t\u1ed1i \u0111a \u0111\u1ebfn s\u1ed1 99 999 999. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi c\u00f9ng s\u1eed d\u1ee5ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c truy xu\u1ea5t ng\u1eabu nhi\u00ean t\u1eeb m\u1ed9t h\u1ec7 th\u1ed1ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn theo th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n;<\/p>

b) Tr\u01b0<\/span>\u1eddng h\u1ee3p s\u1ed1 h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean th\u00ec h\u1ec7 th\u1ed1ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc t\u0103ng theo th\u1eddi gian, m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp, s\u1eed d\u1ee5ng m\u1ed9t l\u1ea7n duy nh\u1ea5t v\u00e0 t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1.<\/p>

3. T\u00ean, \u0111<\/span>\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/p>

Tr\u00ean h\u00f3a \u0111\u01a1n ph<\/span>\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n theo \u0111\u00fang t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ghi t\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh cho t\u1ea5t c\u1ea3 c\u00e1c c\u1eeda h\u00e0ng th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 t\u00ean, m\u00e3, \u0111\u1ecba ch\u1ec9 \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u00ean h\u00f3a \u0111\u01a1n; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kinh doanh x\u0103ng d\u1ea7u th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 m\u00e3, \u0111\u1ecba ch\u1ec9 \u0111\u1ecba \u0111i\u1ec3m kinh doanh do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p c\u1ee7a t\u1eebng \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m th\u00ec th\u1ec3 hi\u1ec7n, t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n \u0111\u1ec3 thi h\u00e0nh \u00e1n th\u00ec h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 quan \u0111\u01b0\u1ee3c giao b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/p>

4. T\u00ean, \u0111<\/span>\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua<\/p>

a) Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh (t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh) c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi theo \u0111\u00fang t\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua cung c\u1ea5p m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 ng\u00e2n s\u00e1ch th\u00ec t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 ng\u00e2n s\u00e1ch th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c c\u1ea5p.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0: \u201cPh\u01b0\u1eddng\u201d th\u00e0nh \u201cP\u201d, \u201cTh\u00e0nh ph\u1ed1\u201d th\u00e0nh \u201cTP\u201d, \u201cVi\u1ec7t Nam\u201d th\u00e0nh \u201cVN\u201d ho\u1eb7c \u201cC\u1ed5 ph\u1ea7n\u201d l\u00e0 \u201cCP\u201d, \u201cTr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n\u201d th\u00e0nh \u201cTNHH\u201d, \u201ckhu c\u00f4ng nghi\u1ec7p\u201d th\u00e0nh \u201cKCN\u201d, \u201cs\u1ea3n xu\u1ea5t\u201d th\u00e0nh \u201cSX\u201d, \u201cChi nh\u00e1nh\u201d th\u00e0nh \u201cCN\u201d… nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3, \u0111\u1eb7c khu, t\u1ec9nh, th\u00e0nh ph\u1ed1 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p;<\/p>

b) Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng th\u00f4ng tin v\u1ec1 s\u1ed1 h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 qu\u1ed1c t\u1ecbch c\u1ee7a kh\u00e1ch h\u00e0ng); tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n r\u00f5 \u201cB\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng\u201d. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u00e0 c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m 9 Ph\u1ee5 l\u1ee5c n\u00e0y\u00a0th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua.<\/p>

H\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 th\u00f4ng tin ng\u01b0<\/span>\u1eddi mua ho\u1eb7c h\u00f3a \u0111\u01a1n xu\u1ea5t cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng th\u00ec kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch h\u1ea1ch to\u00e1n chi ph\u00ed ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>

5. T\u00ean, \u0111\u01a1n v<\/span>\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.<\/p>

a) T\u00ean, \u0111\u01a1n v<\/span>\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/p>

a.1) T\u00ean h\u00e0ng h\u00f3a, d<\/span>\u1ecbch v\u1ee5: Tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao d\u1ecbch b\u1eb1ng ti\u1ebfng Vi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a c\u00f3 nhi\u1ec1u ch\u1ee7ng lo\u1ea1i kh\u00e1c nhau th\u00ec t\u00ean h\u00e0ng h\u00f3a th\u1ec3 hi\u1ec7n chi ti\u1ebft \u0111\u1ebfn t\u1eebng ch\u1ee7ng lo\u1ea1i (v\u00ed d\u1ee5: \u0110i\u1ec7n tho\u1ea1i Samsung; m\u1eb7t h\u00e0ng \u0103n, u\u1ed1ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u00ednh ti\u1ec1n theo su\u1ea5t, theo ph\u1ea7n;…)).<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh danh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ecbnh danh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>

a.1.1) Tr\u01b0<\/span>\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n c\u00e1c s\u1ed1 hi\u1ec7u, k\u00fd hi\u1ec7u \u0111\u1eb7c tr\u01b0ng c\u1ee7a h\u00e0ng h\u00f3a m\u00e0 khi \u0111\u0103ng k\u00fd ph\u00e1p lu\u1eadt c\u00f3 y\u00eau c\u1ea7u (v\u00ed d\u1ee5: \u0111\u1ecba ch\u1ec9, c\u1ea5p nh\u00e0, chi\u1ec1u d\u00e0i, chi\u1ec1u r\u1ed9ng, s\u1ed1 t\u1ea7ng c\u1ee7a m\u1ed9t ng\u00f4i nh\u00e0).<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u00f4 t\u00f4, xe m\u00e1y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u1ee7 c\u00e1c th\u00f4ng tin sau: H\u1ecd v\u00e0 t\u00ean ng\u01b0\u1eddi mua; s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf (\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c); nh\u00e3n hi\u1ec7u, lo\u1ea1i xe, n\u0103m s\u1ea3n xu\u1ea5t; s\u1ed1 khung, s\u1ed1 m\u00e1y; s\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng an to\u00e0n k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (\u0111\u1ed1i v\u1edbi xe nh\u1eadp kh\u1ea9u) ho\u1eb7c s\u1ed1 Phi\u1ebfu ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng xu\u1ea5t x\u01b0\u1edfng (\u0111\u1ed1i v\u1edbi xe s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trong n\u01b0\u1edbc) l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p;<\/p>

a.1.2) Tr\u01b0<\/span>\u1eddng h\u1ee3p kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 trong n\u01b0\u1edbc th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h\u00e0nh tr\u00ecnh (\u0111i\u1ec3m \u0111i – \u0111i\u1ec3m \u0111\u1ebfn). \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh v\u1eadn t\u1ea3i cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1, ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n, th\u00f4ng tin t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi g\u1eedi h\u00e0ng. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i, cho thu\u00ea xe c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ed1i t\u00e1c theo tuy\u1ebfn c\u1ed1 \u0111\u1ecbnh th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng c\u1ea7n th\u1ec3 hi\u1ec7n bi\u1ec3n s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h\u00e0nh tr\u00ecnh (\u0111i\u1ec3m \u0111i – \u0111i\u1ec3m \u0111\u1ebfn).<\/p>

Tr\u01b0<\/span>\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 \u201c( )\u201d ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng 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 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao d\u1ecbch c\u00f3 quy \u0111\u1ecbnh v\u1ec1 m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi c\u1ea3 t\u00ean v\u00e0 m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/p>

a.2) \u0110\u01a1n v<\/span>\u1ecb t\u00ednh: Ng\u01b0\u1eddi b\u00e1n c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a h\u00e0ng h\u00f3a \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ean \u0111\u01a1n v\u1ecb t\u00ednh c\u1ee7a h\u00e0ng h\u00f3a th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n theo \u0111\u01a1n v\u1ecb t\u00ednh l\u00e0 \u0111\u01a1n v\u1ecb \u0111o l\u01b0\u1eddng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 \u0111o l\u01b0\u1eddng (v\u00ed d\u1ee5 nh\u01b0: t\u1ea5n, t\u1ea1, y\u1ebfn, kg, g, mg ho\u1eb7c l\u01b0\u1ee3ng, l\u1ea1ng, c\u00e1i, con, chi\u1ebfc, h\u1ed9p, can, th\u00f9ng, bao, g\u00f3i, tu\u00fdp, m3<\/sup>, m2<\/sup>, m). \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201c\u0111\u01a1n v\u1ecb t\u00ednh\u201d m\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh x\u00e1c \u0111\u1ecbnh theo t\u1eebng l\u1ea7n cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 n\u1ed9i dung d\u1ecbch v\u1ee5 cung c\u1ea5p;<\/p>

a.3) S<\/span>\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Ng\u01b0\u1eddi b\u00e1n ghi s\u1ed1 l\u01b0\u1ee3ng b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp c\u0103n c\u1ee9 theo \u0111\u01a1n v\u1ecb t\u00ednh n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc, v\u00e0 c\u00e1c lo\u1ea1i d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh v\u00e0 chuy\u1ec3n ph\u00e1t, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, b\u1ea3o hi\u1ec3m, d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 9\u00a0\u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n k\u00e8m b\u1ea3ng k\u00ea; b\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>

\u0110<\/span>\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p cho c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong th\u00e1ng, qu\u00fd ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o \u0111\u1ea3m vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch ph\u00e1t sinh; l\u01b0u gi\u1eef danh s\u00e1ch chi ti\u1ebft h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng v\u00e0 h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan; cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n theo t\u1eebng giao d\u1ecbch th\u00ec ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng theo quy \u0111\u1ecbnh.<\/p>

H\u00f3a \u0111\u01a1n ph<\/span>\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo b\u1ea3ng k\u00ea s\u1ed1…, ng\u00e0y… th\u00e1ng… n\u0103m\u201d. B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi l\u1eadp b\u1ea3ng k\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec b\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d v\u00e0 \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean b\u1ea3ng k\u00ea theo th\u1ee9 t\u1ef1 b\u00e1n h\u00e0ng trong ng\u00e0y. B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo h\u00f3a \u0111\u01a1n s\u1ed1…ng\u00e0y… th\u00e1ng… n\u0103m\u201d;<\/p>

a.4) \u0110\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d<\/span>\u1ecbch v\u1ee5: Ng\u01b0\u1eddi b\u00e1n ghi \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo \u0111\u01a1n v\u1ecb t\u00ednh n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n k\u00e8m theo h\u00f3a \u0111\u01a1n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n gi\u00e1.<\/p>

b) Thu<\/span>\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>

c) Th\u00e0nh ti<\/span>\u1ec1n ch\u01b0a c\u00f3 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 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam theo ch\u1eef s\u1ed1 \u1ea2-r\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 kh\u00f4ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec th\u1ec3 hi\u1ec7n theo nguy\u00ean t\u1ec7;<\/p>

d) T<\/span>\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam theo ch\u1eef s\u1ed1 \u1ea2-r\u1eadp v\u00e0 b\u1eb1ng ch\u1eef ti\u1ebfng Vi\u1ec7t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 kh\u00f4ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u1ec3 hi\u1ec7n b\u1eb1ng nguy\u00ean t\u1ec7 v\u00e0 b\u1eb1ng ch\u1eef ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i;<\/p>

\u0111) Tr\u01b0<\/span>\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ho\u1eb7c khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) trong tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ho\u1eb7c khuy\u1ebfn m\u1ea1i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>

e) Tr\u01b0<\/span>\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng xu\u1ea5t v\u00e9 \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf th\u00ec c\u00e1c kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 thu tr\u00ean ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng (ph\u00ed qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng, ph\u00ed \u0111\u1ed5i ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c) v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 ph\u00ed d\u1ecbch v\u1ee5 s\u00e2n bay c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng (nh\u01b0 ph\u00ed ph\u1ee5c v\u1ee5 h\u00e0nh kh\u00e1ch, ph\u00ed soi chi\u1ebfu an ninh v\u00e0 c\u00e1c lo\u1ea1i ph\u00ed kh\u00e1c) ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Doanh nghi\u1ec7p v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1 \u0111\u1ebfn h\u00e0ng ngh\u00ecn \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu tr\u00ean ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf (IATA).<\/p>

6. Ch<\/span>\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua, c\u1ee5 th\u1ec3:<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u00ec ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u00e0 c\u00e1 nh\u00e2n th\u00ec s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 c\u1ee7a c\u00e1 nh\u00e2n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p l\u00e0 nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m 9 Ph\u1ee5 l\u1ee5c n\u00e0y.<\/p>

7. Th<\/span>\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 v\u00e0 th\u1eddi \u0111i\u1ec3m g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u1eedi d\u1eef li\u1ec7u theo B\u1ea3ng t\u1ed5ng h\u1ee3p, B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y). Ng\u01b0\u1eddi b\u00e1n khai thu\u1ebf theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n; th\u1eddi \u0111i\u1ec3m khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

8. Ch<\/span>\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/p>

a) Ch<\/span>\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 \u201c()\u201d ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng 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>

b) Ch<\/span>\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 \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 \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;<\/p>

c) \u0110<\/span>\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d.<\/p>

c.1) Tr\u01b0<\/span>\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 ngo\u1ea1i t\u1ec7, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi t\u00ean ngo\u1ea1i 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 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/p>

c.2) M\u00e3 k\u00fd hi<\/span>\u1ec7u ngo\u1ea1i t\u1ec7 theo ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf (v\u00ed d\u1ee5: 13.800,25 USD – 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: 5.000,50 EUR- N\u0103m ngh\u00ecn \u01a1-r\u00f4 v\u00e0 n\u0103m m\u01b0\u01a1i xu);<\/p>

c.3) Tr\u01b0<\/span>\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 theo ngo\u1ea1i t\u1ec7, kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam.<\/p>

<\/a>9. M<\/span>\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung<\/p>

a) Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng \u1edf n\u01b0\u1edbc ngo\u00e0i). Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh v\u00e0 ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt \u0111\u1ec3 k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n l\u1eadp th\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1eef k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua theo th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean;<\/p>

b) \u0110<\/span>\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua;<\/p>

c) \u0110<\/span>\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng t\u1ea1i si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, r\u1ea1p chi\u1ebfu phim m\u00e0 ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua.<\/p>

\u0110<\/span>\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau: T\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua;<\/p>

d) \u0110<\/span>\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 tem, v\u00e9, th\u1ebb th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p tem, v\u00e9, th\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3), ti\u00eau th\u1ee9c ng\u01b0\u1eddi mua (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf), ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed c\u00f3 s\u1eb5n m\u1ec7nh gi\u00e1 th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1;<\/p>

\u0111) \u0110<\/span>\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf cho ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh mua d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng th\u00ec ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf cho c\u00e1c c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh giao cho t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng;<\/p>

e) \u0110<\/span>\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t; ho\u1ea1t \u0111\u1ed9ng x\u00e2y nh\u00e0 \u0111\u1ec3 b\u00e1n c\u00f3 thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 theo h\u1ee3p \u0111\u1ed3ng th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1;<\/p>

g) \u0110<\/span>\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 th\u00ec tr\u00ean phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin li\u00ean quan l\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9, ng\u01b0\u1eddi nh\u1eadn h\u00e0ng, ng\u01b0\u1eddi xu\u1ea5t h\u00e0ng, \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t, \u0111\u1ecba \u0111i\u1ec3m nh\u1eadn h\u00e0ng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n. C\u1ee5 th\u1ec3: t\u00ean ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi nh\u1eadn h\u00e0ng, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n \u0111\u1ecba \u0111i\u1ec3m kho nh\u1eadn h\u00e0ng; t\u00ean ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi xu\u1ea5t h\u00e0ng, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t h\u00e0ng v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n; kh\u00f4ng th\u1ec3 hi\u1ec7n ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/p>

\u0110<\/span>\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd th\u00ec tr\u00ean phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin nh\u01b0 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t, \u0111\u1ecba \u0111i\u1ec3m kho nh\u1eadn, t\u00ean s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n. C\u1ee5 th\u1ec3: ghi s\u1ed1, ng\u00e0y th\u00e1ng n\u0103m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf k\u00fd gi\u1eefa t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n; h\u1ecd t\u00ean ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n (n\u1ebfu c\u00f3), \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t h\u00e0ng;<\/p>

h) H\u00f3a \u0111\u01a1n s<\/span>\u1eed d\u1ee5ng cho thanh to\u00e1n Interline gi\u1eefa c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau: k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, t\u00ean \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1;<\/p>

i) H\u00f3a \u0111\u01a1n doanh nghi<\/span>\u1ec7p v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t cho \u0111\u1ea1i l\u00fd l\u00e0 h\u00f3a \u0111\u01a1n xu\u1ea5t ra theo b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u1ed1i chi\u1ebfu gi\u1eefa hai b\u00ean v\u00e0 theo b\u1ea3ng k\u00ea t\u1ed5ng h\u1ee3p th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n gi\u00e1;<\/p>

k) \u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, s\u1ea3n xu\u1ea5t, cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p qu\u1ed1c ph\u00f2ng an ninh ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ed1c ph\u00f2ng an ninh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n v\u1ecb t\u00ednh; s\u1ed1 l\u01b0\u1ee3ng; \u0111\u01a1n gi\u00e1; ph\u1ea7n t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft gi\u1eefa c\u00e1c b\u00ean;<\/p>

l) \u0110<\/span>\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1ea1t \u0111\u1ed9ng kinh doanh casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua;<\/p>

m) \u0110<\/span>\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp;<\/p>

n) \u0110<\/span>\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

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