{"id":966,"date":"2023-07-12T01:55:20","date_gmt":"2023-07-12T01:55:20","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=966"},"modified":"2025-08-12T13:16:17","modified_gmt":"2025-08-12T13:16:17","slug":"tong-cuc-thue-thong-tin-ve-cong-tac-quan-ly-hoa-don-khong-hop-phap-nham-tron-thue","status":"publish","type":"post","link":"https:\/\/thuecoso14tphcm.gov.vn\/?p=966","title":{"rendered":"T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng tin v\u1ec1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u00e1 \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p nh\u1eb1m tr\u1ed1n thu\u1ebf"},"content":{"rendered":"\n

Trong th\u1eddi gian qua v\u1ec1 c\u01a1 b\u1ea3n c\u00e1c doanh nghi\u1ec7p (DN) \u0111\u00e3 tu\u00e2n th\u1ee7 t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, tuy nhi\u00ean v\u1eabn c\u00f2n m\u1ed9t s\u1ed1 DN lu\u00f4n t\u00ecm c\u00e1ch gian l\u1eadn v\u1ec1 thu\u1ebf, mua b\u00e1n h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p nh\u1eb1m tr\u1ed1n thu\u1ebf, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n ho\u00e0n thu\u1ebf t\u1eeb NSNN.<\/strong><\/p>\n\n\n

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C\u01a1 quan thu\u1ebf \u0111\u00e3 ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng r\u00e0 so\u00e1t, ph\u00e1t hi\u1ec7n m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ch\u1ee9ng minh th\u01b0\/CCCD gi\u1ea3 \u0111\u1ec3 th\u00e0nh l\u1eadp m\u1edbi ho\u1eb7c mua l\u1ea1i DN ng\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 b\u00e1n h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p cho c\u00e1c DN l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi NSNN.<\/p>\n\n\n\n

Qua c\u00f4ng t\u00e1c ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 ph\u00e1t hi\u1ec7n 524 DN b\u00e1n h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, h\u00f3a \u0111\u01a1n kh\u1ed1ng (l\u00e0 m\u1ed9t trong c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 6 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf), tr\u01b0\u1eddng h\u1ee3p 524 DN b\u00e1n h\u00f3a \u0111\u01a1n n\u00e0y kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1c DN b\u00e1n h\u00e0ng r\u1ed3i b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf v\u00ec c\u00e1c DN b\u00e1n h\u00f3a \u0111\u01a1n ch\u1ee7 y\u1ebfu khai kh\u1ed1ng h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a mua v\u00e0o.<\/p>\n\n\n\n

Th\u1ef1c hi\u1ec7n tinh th\u1ea7n ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 t\u1ea1o thu\u1eadn l\u1ee3i, th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc cho DN nh\u1ea5t l\u00e0 c\u00e1c DN v\u1eeba v\u00e0 nh\u1ecf, thay cho vi\u1ec7c ph\u1ea3i ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra t\u1ea1i DN, c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 19 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; c\u0103n c\u1ee9 kho\u1ea3n 8 \u0110i\u1ec1u 17 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 quy \u0111\u1ecbnh NNT c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o, y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 1798\/TCT-TTKT ng\u00e0y 16\/5\/2023 \u0111\u1ec3 khuy\u1ebfn c\u00e1o c\u00e1c DN c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a 524 doanh nghi\u1ec7p b\u00e1n h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 lo\u1ea1i tr\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a k\u00e8m theo \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u00ea khai, h\u1ea1ch to\u00e1n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38 \u0111\u00e3 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m, quy\u1ec1n l\u1ee3i c\u1ee7a NNT li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n nh\u01b0 sau: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ed7i vi ph\u1ea1m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p thu\u1ed9c v\u1ec1 b\u00ean b\u00e1n h\u00e0ng th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 142 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n NNT s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 143 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

Th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng th\u00f4ng b\u00e1o m\u1eddi DN li\u00ean quan \u0111\u1ebfn 524 DN c\u00f3 r\u1ee7i ro cao n\u00eau tr\u00ean \u0111\u1ec3 ch\u1ee9ng minh vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 h\u1ee3p ph\u00e1p. Vi\u1ec7c gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf ho\u1eb7c b\u1eb1ng v\u0103n b\u1ea3n l\u00e0 l\u1ef1a ch\u1ecdn c\u1ee7a DN.<\/p>\n\n\n\n

C\u00e1c DN c\u00f3 h\u00f3a \u0111\u01a1n mua b\u00e1n h\u00e0ng h\u00f3a ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf giao d\u1ecbch th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

Danh s\u00e1ch DN b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o DN b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o NNT kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd; h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan Thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng ch\u1eb7n xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c DN b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh.<\/p>\n\n\n\n

NNT c\u00f3 th\u1ec3 tra c\u1ee9u danh s\u00e1ch DN b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh t\u1ea1i \u0111\u1ecba ch\u1ec9: https:\/\/www.gdt.gov.vn<\/a><\/p>\n\n\n\n

Ngu\u1ed3n T\u1ed5ng c\u1ee5c thu\u1ebf: T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng tin v\u1ec1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u00e1 \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p nh\u1eb1m tr\u1ed1n thu\u1ebf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Trong th\u1eddi gian qua v\u1ec1 c\u01a1 b\u1ea3n c\u00e1c doanh nghi\u1ec7p (DN) \u0111\u00e3 tu\u00e2n th\u1ee7 t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, tuy nhi\u00ean v\u1eabn c\u00f2n m\u1ed9t s\u1ed1 DN lu\u00f4n […]<\/a><\/p>\n<\/div>","protected":false},"author":31337,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,12,1,10],"tags":[],"class_list":["post-966","post","type-post","status-publish","format-standard","hentry","category-tin-ve-thue","category-tin-tong-hop","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/966","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/31337"}],"replies":[{"embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=966"}],"version-history":[{"count":3,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/966\/revisions"}],"predecessor-version":[{"id":970,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/966\/revisions\/970"}],"wp:attachment":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}