{"id":18259,"date":"2010-10-01T09:45:41","date_gmt":"2010-10-01T09:45:41","guid":{"rendered":""},"modified":"2010-10-01T09:45:41","modified_gmt":"2010-10-01T09:45:41","slug":"nghi-dinh-quy-dinh-ve-hoa-don-ban-hang-hoa-cung-ung-dich-vu5lwu","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=18259","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh Quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5"},"content":{"rendered":"

T\u1eeb ng\u00e0y 1\/1\/2011 tr\u1edf \u0111i, c\u01a1 quan thu\u1ebf kh\u00f4ng b\u00e1n h\u00f3a \u0111\u01a1n cho c\u01a1 s\u1edf kinh doanh l\u00e0 DN. C\u00e1c c\u01a1 s\u1edf l\u00e0 DN s\u1ebd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1eb7t in ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. V\u00ec v\u1eady, ngay t\u1eeb b\u00e2y gi\u1edd c\u00e1c DN ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00f3a \u0111\u01a1n s\u1ebd s\u1eed d\u1ee5ng v\u00e0 \u0111\u0103ng k\u00fd s\u1edbm v\u1edbi c\u01a1 quan thu\u1ebf. B\u00ean c\u1ea1nh \u0111\u00f3, DN c\u0169ng ph\u1ea3i chu\u1ea9n b\u1ecb thi\u1ebft k\u1ebf m\u1eabu h\u00f3a \u0111\u01a1n cho ph\u00f9 h\u1ee3p, c\u00f3 nh\u1eefng ph\u01b0\u01a1ng \u00e1n v\u1ec1 b\u1ea3o m\u1eadt \u0111\u1ec3 c\u00f3 th\u1ec3 qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch t\u1ed1t nh\u1ea5t, tr\u00e1nh b\u1ecb gi\u1ea3 m\u1ea1o.<\/SPAN><\/B><\/SPAN><\/o:p><\/SPAN><\/B><\/P>

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CH\u00cdNH PH\u1ee6<\/SPAN><\/B><\/B>
_______<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

S\u1ed1:<\/SPAN>51<\/SPAN><\/B>\/2010\/N\u0110-CP<\/SPAN><\/o:p><\/SPAN><\/P><\/TD>

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/st1:place><\/st1:country-region><\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

__________________<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

H\u00e0 N\u1ed9i, ng\u00e0y 14  th\u00e1ng 5 n\u0103m 2010<\/SPAN><\/I><\/o:p><\/SPAN><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV>

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 NGH\u1eca \u0110\u1ecaNH<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

Quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

__________<\/SPAN><\/SUP><\/o:p><\/SPAN><\/P>

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CH\u00cdNH PH\u1ee6<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;<\/SPAN><\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006;<\/SPAN><\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2003;<\/SPAN><\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/SPAN><\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Ph\u00e1p l\u1ec7nh X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh ng\u00e0y 02 ng\u00e0y 7 n\u0103m 2002 v\u00e0 Ph\u00e1p l\u1ec7nh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ph\u00e1p l\u1ec7nh X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh ng\u00e0y 02 th\u00e1ng 4 n\u0103m 2008;<\/SPAN><\/o:p><\/SPAN><\/P>

X\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh,<\/SPAN><\/o:p><\/SPAN><\/P>

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NGH\u1eca \u0110\u1ecaNH:<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

Ch\u01b0\u01a1ng I<\/SPAN><\/B><\/o:p><\/SPAN><\/B><\/P>

QUY \u0110\u1ecaNH CHUNG<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ho\u00e1 \u0111\u01a1n); x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n; nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n; quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong vi\u1ec7c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5, g\u1ed3m:<\/SPAN><\/o:p><\/SPAN><\/P>

a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam<\/st1:country-region> kinh doanh b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 (g\u1ecdi chung l\u00e0 b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5) t\u1ea1i Vi\u1ec7t Nam<\/st1:place><\/st1:country-region> ho\u1eb7c b\u00e1n ra n\u01b0\u1edbc ngo\u00e0i;<\/SPAN><\/o:p><\/SPAN><\/P>

b) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam<\/st1:country-region> ho\u1eb7c s\u1ea3n xu\u1ea5t kinh doanh \u1edf Vi\u1ec7t Nam<\/st1:place><\/st1:country-region> b\u00e1n h\u00e0ng ra n\u01b0\u1edbc ngo\u00e0i;<\/SPAN><\/o:p><\/SPAN><\/P>

c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam<\/st1:country-region> ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam<\/st1:place><\/st1:country-region>. <\/SPAN><\/o:p><\/SPAN><\/P>

2. T\u1ed5 ch\u1ee9c nh\u1eadn in ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/SPAN><\/o:p><\/SPAN><\/P>

4. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch<\/SPAN><\/B><\/B>t\u1eeb ng\u1eef<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ho\u00e1 \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi b\u00e1n l\u1eadp, ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/SPAN><\/o:p><\/SPAN><\/P>

2. T\u1ea1o ho\u00e1 \u0111\u01a1n l\u00e0 ho\u1ea1t \u0111\u1ed9ng l\u00e0m ra ho\u00e1 \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh, g\u1ed3m: t\u1ef1 in t\u1eeb c\u00e1c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i doanh nghi\u1ec7p; \u0111\u1eb7t c\u00e1c doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n in ho\u00e1 \u0111\u01a1n; kh\u1edfi t\u1ea1o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/SPAN><\/o:p><\/SPAN><\/P>

3. L\u1eadp ho\u00e1 \u0111\u01a1n l\u00e0 vi\u1ec7c ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5. <\/SPAN><\/o:p><\/SPAN><\/P>

4. Ho\u00e1 \u0111\u01a1n h\u1ee3p ph\u00e1p l\u00e0 ho\u00e1 \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 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

5. Ho\u00e1 \u0111\u01a1n gi\u1ea3 l\u00e0 ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c in ho\u1eb7c kh\u1edfi t\u1ea1o theo m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c 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 ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

6. Ho\u00e1 \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 ho\u00e1 \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c in, kh\u1edfi t\u1ea1o theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/SPAN><\/o:p><\/SPAN><\/P>

7. Ho\u00e1 \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u00e0m \u0111\u1ee7 th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh  nh\u01b0ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng n\u1eefa; c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n b\u1ecb m\u1ea5t sau khi \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh b\u00e1o m\u1ea5t v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp; ho\u00e1 \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 ng\u01b0ng s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf (c\u00f2n g\u1ecdi l\u00e0 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf).<\/SPAN><\/o:p><\/SPAN><\/P>

8. S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n gi\u1ea3, ho\u00e1 \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng; ho\u1eb7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (tr\u1eeb ho\u00e1 \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh) \u0111\u1ec3 l\u1eadp khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, khai thu\u1ebf, thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch.<\/SPAN><\/o:p><\/SPAN><\/P>

9. S\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n l\u00e0 vi\u1ec7c l\u1eadp kh\u1ed1ng ho\u00e1 \u0111\u01a1n; cho ho\u1eb7c b\u00e1n ho\u00e1 \u0111\u01a1n ch\u01b0a l\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c l\u1eadp khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5; cho ho\u1eb7c b\u00e1n ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c h\u1ea1ch to\u00e1n, khai thu\u1ebf ho\u1eb7c thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch; l\u1eadp ho\u00e1 \u0111\u01a1n kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung; l\u1eadp ho\u00e1 \u0111\u01a1n sai l\u1ec7ch n\u1ed9i dung gi\u1eefa c\u00e1c li\u00ean; d\u00f9ng ho\u00e1 \u0111\u01a1n c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 ch\u1ee9ng minh cho h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00e1c; d\u00f9ng ho\u00e1 \u0111\u01a1n quay v\u00f2ng khi v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1 trong kh\u00e2u l\u01b0u th\u00f4ng.<\/SPAN><\/o:p><\/SPAN><\/P>

10. Ho\u00e1 \u0111\u01a1n l\u1eadp kh\u1ed1ng l\u00e0 ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp nh\u01b0ng n\u1ed9i dung \u0111\u01b0\u1ee3c ghi kh\u00f4ng c\u00f3 th\u1ef1c m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 4. Lo\u1ea1i, h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ho\u00e1 \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y g\u1ed3m c\u00e1c lo\u1ea1i sau:<\/SPAN><\/o:p><\/SPAN><\/P>

a) Ho\u00e1 \u0111\u01a1n xu\u1ea5t kh\u1ea9u l\u00e0 ho\u00e1 \u0111\u01a1n d\u00f9ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan;<\/SPAN><\/o:p><\/SPAN><\/P>

b) Ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 n\u1ed9i \u0111\u1ecba d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb;<\/SPAN><\/o:p><\/SPAN><\/P>

c) Ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 n\u1ed9i \u0111\u1ecba d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp;<\/SPAN><\/o:p><\/SPAN><\/P>

d) C\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n kh\u00e1c, g\u1ed3m: v\u00e9, th\u1ebb ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 2, 3 \u0110i\u1ec1u n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c sau:<\/SPAN><\/o:p><\/SPAN><\/P>

a) Ho\u00e1 \u0111\u01a1n t\u1ef1 in l\u00e0 ho\u00e1 \u0111\u01a1n do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 in ra tr\u00ean c\u00e1c thi\u1ebft b\u1ecb tin h\u1ecdc, m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c c\u00e1c lo\u1ea1i m\u00e1y kh\u00e1c khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;<\/SPAN><\/o:p><\/SPAN><\/P>

b) Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 t\u1eadp h\u1ee3p c\u00e1c th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, g\u1eedi, nh\u1eadn, l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/SPAN><\/o:p><\/SPAN><\/P>

c) Ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in l\u00e0 ho\u00e1 \u0111\u01a1n do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh \u0111\u1eb7t in theo m\u1eabu \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, ho\u1eb7c do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in theo m\u1eabu \u0111\u1ec3 c\u1ea5p, b\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Ho\u00e1 \u0111\u01a1n ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau:<\/SPAN><\/o:p><\/SPAN><\/P>

a)<\/SPAN><\/I>T\u00ean ho\u00e1 \u0111\u01a1n, k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n, s\u1ed1 ho\u00e1 \u0111\u01a1n, t\u00ean li\u00ean ho\u00e1 \u0111\u01a1n. \u0110\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in c\u00f2n ph\u1ea3i ghi t\u00ean t\u1ed5 ch\u1ee9c \u0111\u00e3 nh\u1eadn in ho\u00e1 \u0111\u01a1n;<\/SPAN><\/o:p><\/SPAN><\/P>

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

c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua;<\/SPAN><\/o:p><\/SPAN><\/P>

d) T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng ho\u00e1, 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, s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong tr\u01b0\u1eddng h\u1ee3p l\u00e0 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/SPAN><\/o:p><\/SPAN><\/P>

\u0111) T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n, ch\u1eef k\u00fd ng\u01b0\u1eddi mua, ch\u1eef k\u00fd ng\u01b0\u1eddi b\u00e1n, d\u1ea5u ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3) v\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ee7 nh\u1eefng n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

4. Ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ch\u1eef Vi\u1ec7t. Ho\u00e1 \u0111\u01a1n xu\u1ea5t kh\u1ea9u ho\u1eb7c c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n c\u1ea7n k\u00e8m 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 ( ) ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng ch\u1eef Vi\u1ec7t v\u00e0 c\u00f3 k\u00edch c\u1ee1 nh\u1ecf h\u01a1n k\u00edch c\u1ee1 ch\u1eef Vi\u1ec7t.<\/SPAN><\/o:p><\/SPAN><\/P>

5. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean c\u00f3 quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung v\u00e0 h\u00ecnh th\u1ee9c ho\u00e1 \u0111\u01a1n kh\u00e1c v\u1edbi quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 2, 3 \u0110i\u1ec1u n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3.<\/SPAN><\/o:p><\/SPAN><\/P>

<\/B><\/o:p><\/SPAN><\/P>

Ch\u01b0\u01a1ng II<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

T\u1ea0O V\u00c0 PH\u00c1T H\u00c0NH HO\u00c1 \u0110\u01a0N<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 5. Nguy\u00ean t\u1eafc t\u1ea1o v\u00e0 ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u1ef1 in ho\u00e1 \u0111\u01a1n ho\u1eb7c kh\u1edfi t\u1ea1o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng trong vi\u1ec7c b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/SPAN><\/o:p><\/SPAN><\/P>

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a b\u1ea3n th\u00e2n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/SPAN><\/o:p><\/SPAN><\/P>

3. C\u01a1 quan thu\u1ebf c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 C\u1ee5c Thu\u1ebf) \u0111\u1eb7t in, ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u1ec3 c\u1ea5p, b\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

4. Doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c nh\u1eadn in ho\u00e1 \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/SPAN><\/o:p><\/SPAN><\/P>

5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi c\u00f9ng l\u00fac s\u1eed d\u1ee5ng nhi\u1ec1u h\u00ecnh th\u1ee9c ho\u00e1 \u0111\u01a1n kh\u00e1c nhau. Nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch h\u00ecnh th\u1ee9c ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/SPAN><\/o:p><\/SPAN><\/P>

6. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi in ho\u00e1 \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c in tr\u00f9ng s\u1ed1 trong nh\u1eefng ho\u00e1 \u0111\u01a1n c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u. <\/SPAN><\/o:p><\/SPAN><\/P>

7.<\/SPAN><\/I><\/B>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n cho vi\u1ec7c b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11, \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 6. Ho\u00e1 \u0111\u01a1n t\u1ef1 in <\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng ngh\u1ec7 cao; doanh nghi\u1ec7p c\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c t\u1ef1 in ho\u00e1 \u0111\u01a1n k\u1ec3 t\u1eeb khi c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf.<\/SPAN><\/o:p><\/SPAN><\/P>

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, \u0111\u01b0\u1ee3c t\u1ef1 in ho\u00e1 \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng cho vi\u1ec7c b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/SPAN><\/o:p><\/SPAN><\/P>

a) \u0110\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf;<\/SPAN><\/o:p><\/SPAN><\/P>

b) C\u00f3 doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;<\/SPAN><\/o:p><\/SPAN><\/P>

c) Kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo m\u1ee9c do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh trong 365 (ba tr\u0103m s\u00e1u m\u01b0\u01a1i l\u0103m) ng\u00e0y li\u00ean t\u1ee5c t\u00ednh \u0111\u1ebfn ng\u00e0y th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n t\u1ef1 in;<\/SPAN><\/o:p><\/SPAN><\/P>

d) C\u00f3 h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c in v\u00e0 l\u1eadp ho\u00e1 \u0111\u01a1n khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;<\/SPAN><\/o:p><\/SPAN><\/P>

\u0111) L\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00f3 ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 g\u1eafn li\u1ec1n v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o vi\u1ec7c in v\u00e0 l\u1eadp ho\u00e1 \u0111\u01a1n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u00e1t sinh.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Ho\u00e1 \u0111\u01a1n t\u1ef1 in \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc m\u1ed7i s\u1ed1 ho\u00e1 \u0111\u01a1n ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n. S\u1ed1 l\u01b0\u1ee3ng li\u00ean ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c in c\u0103n c\u1ee9 v\u00e0o y\u00eau c\u1ea7u s\u1eed d\u1ee5ng c\u1ee5 th\u1ec3 c\u1ee7a nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 quy \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng li\u00ean ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 7. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, x\u1eed l\u00fd tr\u00ean h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean m\u00e1y t\u00ednh c\u1ee7a c\u00e1c B\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 8. Ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c in ra d\u01b0\u1edbi d\u1ea1ng m\u1eabu in s\u1eb5n c\u00f3 n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Ri\u00eang ho\u00e1 \u0111\u01a1n do c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1eb7t in ph\u1ea3i c\u00f3 t\u00ean C\u1ee5c Thu\u1ebf \u1edf g\u00f3c tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/SPAN><\/o:p><\/SPAN><\/P>

3. C\u1ee5c Thu\u1ebf \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n \u0111\u1ec3 b\u00e1n, c\u1ea5p cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

T\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c C\u1ee5c Thu\u1ebf b\u00e1n, c\u1ea5p c\u00f9ng m\u1ed9t lo\u1ea1i ho\u00e1 \u0111\u01a1n do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 9. In ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c in theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u1eb7c C\u1ee5c Thu\u1ebf v\u1edbi doanh nghi\u1ec7p nh\u1eadn in ho\u00e1 \u0111\u01a1n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

2. H\u1ee3p \u0111\u1ed3ng in ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n, trong \u0111\u00f3 ph\u1ea3i ghi r\u00f5 s\u1ed1 l\u01b0\u1ee3ng, k\u00fd hi\u1ec7u, s\u1ed1 th\u1ee9 t\u1ef1 ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in, \u0111\u1ed3ng th\u1eddi k\u00e8m theo m\u1eabu ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p in t\u1ef1 in ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh in ho\u00e1 \u0111\u01a1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb. Quy\u1ebft \u0111\u1ecbnh in ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 10. B\u00e1n, c\u1ea5p ho\u00e1 \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ho\u00e1 \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in \u0111\u01b0\u1ee3c b\u00e1n theo gi\u00e1 b\u1ea3o \u0111\u1ea3m b\u00f9 \u0111\u1eafp chi ph\u00ed th\u1ef1c t\u1ebf. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh v\u00e0 ni\u00eam y\u1ebft gi\u00e1 b\u00e1n ho\u00e1 \u0111\u01a1n theo nguy\u00ean t\u1eafc tr\u00ean. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p kh\u00f4ng \u0111\u01b0\u1ee3c thu th\u00eam b\u1ea5t k\u1ef3 kho\u1ea3n thu n\u00e0o ngo\u00e0i gi\u00e1 b\u00e1n \u0111\u00e3 ni\u00eam y\u1ebft.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Ho\u00e1 \u0111\u01a1n do c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1eb7t in ch\u1ec9 \u0111\u01b0\u1ee3c b\u00e1n cho t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, h\u1ed9 gia \u0111\u00ecnh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 c\u01a1 s\u1edf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Ho\u00e1 \u0111\u01a1n do c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1eb7t in \u0111\u01b0\u1ee3c c\u1ea5p cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 gia \u0111\u00ecnh v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 ho\u00e1 \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 11. Ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n cho vi\u1ec7c b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ph\u1ea3i l\u1eadp T\u1edd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

2. N\u1ed9i dung T\u1edd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n g\u1ed3m: ho\u00e1 \u0111\u01a1n m\u1eabu, ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, ng\u00e0y l\u1eadp T\u1edd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Ho\u00e1 \u0111\u01a1n m\u1eabu l\u00e0 b\u1ea3n in \u0111\u00fang, \u0111\u1ee7 c\u00e1c n\u1ed9i dung tr\u00ean li\u00ean ho\u00e1 \u0111\u01a1n giao cho ng\u01b0\u1eddi mua lo\u1ea1i s\u1ebd ph\u00e1t h\u00e0nh, c\u00f3 s\u1ed1 ho\u00e1 \u0111\u01a1n l\u00e0 m\u1ed9t d\u00e3y c\u00e1c ch\u1eef s\u1ed1 0 v\u00e0 in ch\u1eef \u201cM\u1eabu\u201d tr\u00ean t\u1edd ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

4. T\u1edd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0 ni\u00eam y\u1ebft ngay t\u1ea1i c\u00e1c c\u01a1 s\u1edf s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111\u1ec3 b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

5. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 2, 3 v\u00e0 4 \u0110i\u1ec1u n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 12. Ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n c\u1ee7a C\u1ee5c Thu\u1ebf<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ho\u00e1 \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n, c\u1ea5p tr\u01b0\u1edbc khi b\u00e1n, c\u1ea5p l\u1ea7n \u0111\u1ea7u ph\u1ea3i l\u1eadp T\u1edd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

2. N\u1ed9i dung T\u1edd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0 ho\u00e1 \u0111\u01a1n m\u1eabu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 kho\u1ea3n 2 v\u00e0 3 \u0110i\u1ec1u 11.<\/SPAN><\/o:p><\/SPAN><\/P>

3. T\u1edd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c C\u1ee5c Thu\u1ebf trong c\u1ea3 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp T\u1edd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0 ni\u00eam y\u1ebft ngay t\u1ea1i c\u00e1c c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c C\u1ee5c Thu\u1ebf trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p C\u1ee5c Thu\u1ebf \u0111\u00e3 \u0111\u01b0a n\u1ed9i dung T\u1edd th\u00f4ng b\u00e1o l\u00ean trang m\u1ea1ng (Website) c\u1ee7a ng\u00e0nh thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i g\u1eedi T\u1edd th\u00f4ng b\u00e1o \u0111\u1ebfn C\u1ee5c Thu\u1ebf kh\u00e1c.<\/SPAN><\/o:p><\/SPAN><\/P>

4. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, C\u1ee5c Thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 3 \u0110i\u1ec1u n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 13. Nh\u1eadn d\u1ea1ng ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi in, ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n c\u00f3 tr\u00e1ch nhi\u1ec7m ghi c\u00e1c k\u00fd hi\u1ec7u nh\u1eadn d\u1ea1ng m\u1eadt tr\u00ean ho\u00e1 \u0111\u01a1n do m\u00ecnh ph\u00e1t h\u00e0nh \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c nh\u1eadn d\u1ea1ng ho\u00e1 \u0111\u01a1n gi\u1ea3 trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 x\u00e1c nh\u1eadn t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a ho\u00e1 \u0111\u01a1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n in, ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi trong v\u00f2ng m\u01b0\u1eddi ng\u00e0y k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/SPAN><\/o:p><\/SPAN><\/P>

<\/B><\/o:p><\/SPAN><\/B><\/P>

Ch\u01b0\u01a1ng III<\/SPAN><\/B><\/o:p><\/SPAN><\/B><\/P>

S\u1eec D\u1ee4NG HO\u00c1 \u0110\u01a0N<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 14. Nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n  <\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. <\/SPAN><\/o:p><\/SPAN><\/P>

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh khi l\u1eadp ho\u00e1 \u0111\u01a1n ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung v\u00e0 \u0111\u00fang th\u1ef1c t\u1ebf nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh nhi\u1ec1u li\u00ean g\u1ed3m: li\u00ean giao cho ng\u01b0\u1eddi mua, li\u00ean ng\u01b0\u1eddi b\u00e1n gi\u1eef v\u00e0 m\u1ed9t s\u1ed1 li\u00ean kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh. N\u1ed9i dung l\u1eadp ho\u00e1 \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t tr\u00ean c\u00e1c li\u00ean ho\u00e1 \u0111\u01a1n c\u00f3 c\u00f9ng m\u1ed9t s\u1ed1.<\/SPAN><\/o:p><\/SPAN><\/P>

4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng n\u1ebfu ph\u00e1t hi\u1ec7n m\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp ho\u1eb7c ch\u01b0a l\u1eadp ph\u1ea3i b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp bi\u1ebft \u0111\u1ec3 x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/SPAN><\/o:p><\/SPAN><\/P>

5. C\u00e1c c\u01a1 s\u1edf kinh doanh trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 s\u1edf ch\u00ednh.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 15. L\u1eadp ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n. Khi l\u1eadp ho\u00e1 \u0111\u01a1n ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Ho\u00e1 \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee9 t\u1ef1 l\u1eadp ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u c\u01a1 s\u1edf c\u1ee7a c\u00f9ng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng chung m\u1ed9t lo\u1ea1i ho\u00e1 \u0111\u01a1n c\u00f3 c\u00f9ng t\u00ean, c\u00f9ng k\u00fd hi\u1ec7u.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Ng\u00e0y l\u1eadp ho\u00e1 \u0111\u01a1n l\u00e0 ng\u00e0y ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u00e0m th\u1ee7 t\u1ee5c ghi nh\u1eadn h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd th\u00ec ng\u00e0y l\u1eadp ho\u00e1 \u0111\u01a1n l\u00e0 ng\u00e0y b\u00e0n giao h\u00e0ng ho\u00e1.<\/SPAN><\/o:p><\/SPAN><\/P>

Tr\u01b0\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 ho\u00e1 \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng.<\/SPAN><\/o:p><\/SPAN><\/P>

4. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng; b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f9ng l\u00fac cho nhi\u1ec1u ng\u01b0\u1eddi ti\u00eau d\u00f9ng, khi l\u1eadp ho\u00e1 \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua kh\u00f4ng ph\u1ea3i k\u00fd t\u00ean theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/SPAN><\/o:p><\/SPAN><\/P>

5. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp xong sau khi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00fd x\u00e1c nh\u1eadn giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/SPAN><\/o:p><\/SPAN><\/P>

6. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh vi\u1ec7c l\u1eadp ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 kh\u00e1c.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 16. B\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. B\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng gi\u00e1 thanh to\u00e1n d\u01b0\u1edbi 200.000 \u0111\u1ed3ng m\u1ed7i l\u1ea7n th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua y\u00eau c\u1ea7u nh\u1eadn ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

2. H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n kh\u00f4ng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean b\u1ea3ng k\u00ea.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Cu\u1ed1i m\u1ed7i ng\u00e0y, c\u01a1 s\u1edf kinh doanh l\u1eadp m\u1ed9t ho\u00e1 \u0111\u01a1n ghi s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 trong ng\u00e0y th\u1ec3 hi\u1ec7n tr\u00ean d\u00f2ng c\u1ed9ng c\u1ee7a b\u1ea3ng k\u00ea, k\u00fd t\u00ean v\u00e0 gi\u1eef li\u00ean giao cho ng\u01b0\u1eddi mua t\u1ea1i cu\u1ed1ng, c\u00e1c li\u00ean kh\u00e1c lu\u00e2n chuy\u1ec3n theo quy \u0111\u1ecbnh. T\u00ean ng\u01b0\u1eddi mua trong ho\u00e1 \u0111\u01a1n n\u00e0y \u0111\u01b0\u1ee3c ghi l\u00e0 \u201cb\u00e1n l\u1ebb kh\u00f4ng giao ho\u00e1 \u0111\u01a1n\u201d.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 17. X\u1eed l\u00fd thu h\u1ed3i ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Tr\u01b0\u1eddng h\u1ee3p l\u1eadp ho\u00e1 \u0111\u01a1n ch\u01b0a giao cho ng\u01b0\u1eddi mua, n\u1ebfu ph\u00e1t hi\u1ec7n ho\u00e1 \u0111\u01a1n l\u1eadp sai, ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 ho\u00e1 \u0111\u01a1n l\u1eadp sai.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u01b0\u1ee3c giao cho ng\u01b0\u1eddi mua n\u1ebfu ph\u00e1t hi\u1ec7n l\u1eadp sai, ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a m\u1ed9t b\u00ean, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 mua b\u1ecb tr\u1ea3 l\u1ea1i ho\u1eb7c b\u1ecb \u0111\u00f2i l\u1ea1i, hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 ho\u00e1 \u0111\u01a1n l\u1eadp sai, ho\u1eb7c ho\u00e1 \u0111\u01a1n c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb \u0111\u00f2i l\u1ea1i v\u00e0 l\u01b0u gi\u1eef ho\u00e1 \u0111\u01a1n t\u1ea1i ng\u01b0\u1eddi b\u00e1n.<\/SPAN><\/o:p><\/SPAN><\/P>

Bi\u00ean b\u1ea3n thu h\u1ed3i ho\u00e1 \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c n\u1ed9i dung l\u1eadp sai ho\u1eb7c l\u00fd do \u0111\u00f2i l\u1ea1i, tr\u1ea3 l\u1ea1i h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c tho\u1ea3 thu\u1eadn b\u1ed3i th\u01b0\u1eddng gi\u1eefa hai b\u00ean (n\u1ebfu c\u00f3).<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 18. X\u1eed l\u00fd ho\u00e1 \u0111\u01a1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng <\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn ng\u01b0ng s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf ph\u1ea3i d\u1eebng vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u00f2n ch\u01b0a s\u1eed d\u1ee5ng.<\/SPAN><\/o:p><\/SPAN><\/P>

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh lo\u1ea1i ho\u00e1 \u0111\u01a1n thay th\u1ebf ph\u1ea3i d\u1eebng s\u1eed d\u1ee5ng  c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n b\u1ecb thay th\u1ebf c\u00f2n ch\u01b0a s\u1eed d\u1ee5ng.<\/SPAN><\/o:p><\/SPAN><\/P>

3. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 th\u00f4ng b\u00e1o vi\u1ec7c h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u1ee7a c\u00e1c ho\u00e1 \u0111\u01a1n ch\u01b0a l\u1eadp m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh b\u1ecf tr\u1ed1n ho\u1eb7c t\u1ef1 \u00fd ng\u1eebng kinh doanh \u0111ang s\u1eed d\u1ee5ng. <\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 19. \u1ee6y nhi\u1ec7m l\u1eadp ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 \u1ee7y nhi\u1ec7m b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c, \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m vi\u1ec7c l\u1eadp ho\u00e1 \u0111\u01a1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn \u1ee7y nhi\u1ec7m khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp ho\u00e1 \u0111\u01a1n cho ng\u01b0\u1eddi mua ho\u1eb7c b\u00ean th\u1ee9 ba th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp ho\u00e1 \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n gi\u1eefa ng\u01b0\u1eddi \u1ee7y nhi\u1ec7m v\u00e0 ng\u01b0\u1eddi nh\u1eadn \u1ee7y nhi\u1ec7m.<\/SPAN><\/o:p><\/SPAN><\/P>

4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1ee7y nhi\u1ec7m l\u1eadp ho\u00e1 \u0111\u01a1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 20. Vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 ch\u1ee9ng minh quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5; h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 khuy\u1ebfn m\u00e3i, ch\u1ebf \u0111\u1ed9 h\u1eadu m\u00e3i, x\u1ed5 s\u1ed1 ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n; k\u00ea khai c\u00e1c lo\u1ea1i thu\u1ebf; \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu v\u00e0 \u0111\u1ec3 k\u00ea khai 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. Ho\u00e1 \u0111\u01a1n d\u00f9ng cho m\u1ee5c \u0111\u00edch n\u00e0y ph\u1ea3i l\u00e0 ho\u00e1 \u0111\u01a1n c\u00f3 th\u00f4ng tin x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.  <\/SPAN><\/o:p><\/SPAN><\/P>

2. Li\u00ean giao cho ng\u01b0\u1eddi mua h\u00e0ng \u0111\u00e3 l\u1eadp s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

<\/B><\/o:p><\/SPAN><\/P>

Ch\u01b0\u01a1ng IV<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

QUY\u1ec0N V\u00c0 NGH\u0128A V\u1ee4 C\u1ee6A C\u00c1C T\u1ed4 CH\u1ee8C, C\u00c1 NH\u00c2N TRONG QU\u1ea2N L\u00dd, S\u1eec D\u1ee4NG HO\u00c1 \u0110\u01a0N<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 21. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 quy\u1ec1n:<\/SPAN><\/o:p><\/SPAN><\/P>

a) T\u1ea1o ho\u00e1 \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/SPAN><\/o:p><\/SPAN><\/P>

b) \u0110\u01b0\u1ee3c mua ho\u00e1 \u0111\u01a1n do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh;<\/SPAN><\/o:p><\/SPAN><\/P>

c) S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n h\u1ee3p ph\u00e1p \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/SPAN><\/o:p><\/SPAN><\/P>

d) T\u1eeb ch\u1ed1i cung c\u1ea5p c\u00e1c s\u1ed1 li\u1ec7u v\u1ec1 in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/SPAN><\/o:p><\/SPAN><\/P>

\u0111) Khi\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 ho\u00e1 \u0111\u01a1n h\u1ee3p ph\u00e1p.<\/SPAN><\/o:p><\/SPAN><\/P>

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 ngh\u0129a v\u1ee5:<\/SPAN><\/o:p><\/SPAN><\/P>

a) Qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/SPAN><\/o:p><\/SPAN><\/P>

b) K\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n v\u1edbi c\u00e1c c\u01a1 s\u1edf in c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n;<\/SPAN><\/o:p><\/SPAN><\/P>

c) L\u1eadp v\u00e0 g\u1eedi t\u1edd Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh;<\/SPAN><\/o:p><\/SPAN><\/P>

d) L\u1eadp v\u00e0 giao ho\u00e1 \u0111\u01a1n khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng. Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/SPAN><\/o:p><\/SPAN><\/P>

\u0111) Th\u01b0\u1eddng xuy\u00ean t\u1ef1 ki\u1ec3m tra vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, k\u1ecbp th\u1eddi ng\u0103n ng\u1eeba c\u00e1c bi\u1ec3u hi\u1ec7n vi ph\u1ea1m;<\/SPAN><\/o:p><\/SPAN><\/P>

e) B\u00e1o c\u00e1o vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 22. \u0110i\u1ec1u ki\u1ec7n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. \u0110i\u1ec1u ki\u1ec7n:<\/SPAN><\/o:p><\/SPAN><\/P>

T\u1ed5 ch\u1ee9c nh\u1eadn in ho\u00e1 \u0111\u01a1n ph\u1ea3i l\u00e0 doanh nghi\u1ec7p c\u00f3 Gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng ng\u00e0nh in.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Tr\u00e1ch nhi\u1ec7m:<\/SPAN><\/o:p><\/SPAN><\/P>

a) In ho\u00e1 \u0111\u01a1n theo \u0111\u00fang h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd; kh\u00f4ng \u0111\u01b0\u1ee3c giao l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c b\u1ea5t k\u1ef3 kh\u00e2u n\u00e0o trong qu\u00e1 tr\u00ecnh in ho\u00e1 \u0111\u01a1n cho t\u1ed5 ch\u1ee9c in kh\u00e1c th\u1ef1c hi\u1ec7n;<\/SPAN><\/o:p><\/SPAN><\/P>

b) Qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n v\u00e0 x\u1eed l\u00fd khu\u00f4n in, ph\u00f4i in, ho\u00e1 \u0111\u01a1n \u0111\u00e3 in v\u00e0 c\u00e1c ho\u00e1 \u0111\u01a1n in h\u1ecfng theo th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/SPAN><\/o:p><\/SPAN><\/P>

c) Thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n v\u00e0 ti\u1ebfn h\u00e0nh x\u1eed l\u00fd khu\u00f4n in, ph\u1ebf ph\u1ea9m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/SPAN><\/o:p><\/SPAN><\/P>

d) \u0110\u1ecbnh k\u1ef3 6 th\u00e1ng, b\u00e1o c\u00e1o vi\u1ec7c nh\u1eadn in ho\u00e1 \u0111\u01a1n g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 23. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/SPAN><\/o:p><\/SPAN><\/P>

a) Thanh tra, ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n trong ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc;<\/SPAN><\/o:p><\/SPAN><\/P>

b) Th\u00f4ng b\u00e1o r\u1ed9ng r\u00e3i c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n \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.<\/SPAN><\/o:p><\/SPAN><\/P>

2. C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/SPAN><\/o:p><\/SPAN><\/P>

a) Qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1o, ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u00ean \u0111\u1ecba b\u00e0n;<\/SPAN><\/o:p><\/SPAN><\/P>

b) Qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng in ho\u00e1 \u0111\u01a1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p in tr\u00ean \u0111\u1ecba b\u00e0n;<\/SPAN><\/o:p><\/SPAN><\/P>

c) \u0110\u1eb7t in, ph\u00e1t h\u00e0nh c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n \u0111\u1ec3 c\u1ea5p, b\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/SPAN><\/o:p><\/SPAN><\/P>

d) Thanh tra, ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n tr\u00ean \u0111\u1ecba b\u00e0n.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/SPAN><\/o:p><\/SPAN><\/P>

a) Ki\u1ec3m tra vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 trong ph\u1ea1m vi \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd thu\u1ebf;<\/SPAN><\/o:p><\/SPAN><\/P>

b) Theo d\u00f5i, ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng h\u1ee7y ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh trong ph\u1ea1m vi \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd thu\u1ebf.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 24. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n l\u1eadp v\u00e0 giao ho\u00e1 \u0111\u01a1n khi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Cung c\u1ea5p ch\u00ednh x\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n l\u1eadp ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

3. K\u00fd c\u00e1c li\u00ean ho\u00e1 \u0111\u01a1n \u0111\u00e3 ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung trong tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng tr\u1ef1c ti\u1ebfp; tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/SPAN><\/o:p><\/SPAN><\/P>

4. S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111\u00fang m\u1ee5c \u0111\u00edch.<\/SPAN><\/o:p><\/SPAN><\/P>

5. Cung c\u1ea5p th\u00f4ng tin ghi tr\u00ean ho\u00e1 \u0111\u01a1n cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 25. X\u1eed l\u00fd m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u00e1 \u0111\u01a1n b\u1ecb m\u1ea5t, ch\u00e1y, h\u1ecfng th\u00ec ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Sau khi l\u1eadp bi\u00ean b\u1ea3n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u00e1 \u0111\u01a1n b\u1ecb m\u1ea5t, ch\u00e1y, h\u1ecfng ph\u1ea3i c\u00f3 \u0111\u01a1n khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Th\u1eddi h\u1ea1n khai b\u00e1o l\u00e0 ng\u00e0y sau ng\u00e0y bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp xong, nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 (n\u0103m) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c x\u1eed l\u00fd ho\u00e1 \u0111\u01a1n sau m\u1ea5t, ch\u00e1y, h\u1ecfng v\u00e0 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c khai b\u00e1o m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 26. L\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ho\u00e1 \u0111\u01a1n t\u1ef1 in ch\u01b0a l\u1eadp \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh theo ch\u1ebf \u0111\u1ed9 b\u1ea3o m\u1eadt th\u00f4ng tin.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in 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.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Ho\u00e1 \u0111\u01a1n \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.<\/SPAN><\/o:p><\/SPAN><\/P>

4. Ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp trong c\u00e1c t\u1ed5 ch\u1ee9c, 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, c\u00e1 nh\u00e2n \u0111\u00f3. <\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 27. H\u1ee7y ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in b\u1ecb in sai, in tr\u00f9ng, in th\u1eeba ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ee7y ch\u1eadm nh\u1ea5t trong th\u1eddi h\u1ea1n 30 (ba m\u01b0\u01a1i) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u00e1 \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n hu\u1ef7 ho\u00e1 \u0111\u01a1n. Th\u1eddi h\u1ea1n hu\u1ef7 ho\u00e1 \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 30 (ba m\u01b0\u01a1i) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y d\u1eebng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ng\u00e0y th\u00f4ng b\u00e1o t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n \u0111\u00e3 m\u1ea5t ho\u1eb7c ng\u00e0y th\u00f4ng b\u00e1o h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n t\u1ef1 in, ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, nh\u01b0ng kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng n\u1eefa th\u00ec ph\u1ea3i h\u1ee7y ho\u00e1 \u0111\u01a1n ch\u1eadm nh\u1ea5t trong th\u1eddi h\u1ea1n 30 (ba m\u01b0\u01a1i) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng.<\/SPAN><\/o:p><\/SPAN><\/P>

4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf khi chuy\u1ec3n sang s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n kh\u00e1c ph\u1ea3i quy\u1ebft to\u00e1n v\u00e0 h\u1ee7y s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 mua c\u00f2n ch\u01b0a s\u1eed d\u1ee5ng ch\u1eadm nh\u1ea5t trong th\u1eddi h\u1ea1n 30 (ba m\u01b0\u01a1i) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c ho\u00e1 \u0111\u01a1n m\u1edbi.<\/SPAN><\/o:p><\/SPAN><\/P>

5. C\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n ch\u01b0a l\u1eadp nh\u01b0ng l\u00e0 v\u1eadt ch\u1ee9ng c\u1ee7a c\u00e1c v\u1ee5 \u00e1n th\u00ec kh\u00f4ng h\u1ee7y m\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/SPAN><\/o:p><\/SPAN><\/P>

6. C\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. <\/SPAN><\/o:p><\/SPAN><\/P>

Vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u00f4ng qua H\u1ed9i \u0111\u1ed3ng h\u1ee7y ho\u00e1 \u0111\u01a1n. Th\u00e0nh ph\u1ea7n H\u1ed9i \u0111\u1ed3ng v\u00e0 th\u1ee7 t\u1ee5c h\u1ee7y ho\u00e1 \u0111\u01a1n do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/SPAN><\/o:p><\/SPAN><\/P>

<\/B><\/o:p><\/SPAN><\/P>

Ch\u01b0\u01a1ng V<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 HO\u00c1 \u0110\u01a0N<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 28. X\u1eed ph\u1ea1t c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u1ef1 in ho\u00e1 \u0111\u01a1n v\u00e0 kh\u1edfi t\u1ea1o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi t\u1ef1 in ho\u00e1 \u0111\u01a1n, kh\u1edfi t\u1ea1o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u1ee7 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi t\u1ef1 in ho\u00e1 \u0111\u01a1n ho\u1eb7c kh\u1edfi t\u1ea1o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi kh\u00f4ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi t\u1ef1 in ho\u00e1 \u0111\u01a1n gi\u1ea3, ho\u1eb7c kh\u1edfi t\u1ea1o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u1ea3, \u0111\u1ed3ng th\u1eddi b\u1ecb ph\u1ea1t \u0111\u00ecnh ch\u1ec9 quy\u1ec1n t\u1ef1 in ho\u00e1 \u0111\u01a1n v\u00e0 quy\u1ec1n kh\u1edfi t\u1ea1o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong th\u1eddi h\u1ea1n 36 (ba m\u01b0\u01a1i s\u00e1u) th\u00e1ng, k\u1ec3 t\u1eeb khi h\u00e0nh vi b\u1ecb ph\u00e1t hi\u1ec7n.<\/SPAN><\/o:p><\/SPAN><\/P>

Ngo\u00e0i vi\u1ec7c b\u1ecb ph\u1ea1t ti\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y ph\u1ea3i h\u1ee7y c\u00e1c ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c in ho\u1eb7c kh\u1edfi t\u1ea1o kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 29. X\u1eed ph\u1ea1t c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n m\u00e0 kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng in b\u1eb1ng v\u0103n b\u1ea3n.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi:<\/SPAN><\/o:p><\/SPAN><\/P>

a) Kh\u00f4ng thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in khi \u0111\u00e3 l\u1eadp t\u1edd Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n;<\/SPAN><\/o:p><\/SPAN><\/P>

b) Kh\u00f4ng h\u1ee7y ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in ch\u01b0a ph\u00e1t h\u00e0nh nh\u01b0ng kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi k\u00fd h\u1ee3p \u0111\u1ed3ng in v\u1edbi c\u01a1 s\u1edf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c in ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng khai b\u00e1o \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c m\u1ea5t ho\u00e1 \u0111\u01a1n tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/SPAN><\/o:p><\/SPAN><\/P>

5. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi cho, b\u00e1n ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in ch\u01b0a ph\u00e1t h\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c s\u1eed d\u1ee5ng.<\/SPAN><\/o:p><\/SPAN><\/P>

6. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n gi\u1ea3, \u0111\u1ed3ng th\u1eddi b\u1ecb ch\u1ec9 \u0111\u1ecbnh nh\u00e0 in khi \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n trong th\u1eddi h\u1ea1n 36 (ba m\u01b0\u01a1i s\u00e1u) th\u00e1ng, k\u1ec3 t\u1eeb khi ph\u00e1t hi\u1ec7n h\u00e0nh vi \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n gi\u1ea3.<\/SPAN><\/o:p><\/SPAN><\/P>

Ngo\u00e0i vi\u1ec7c b\u1ecb ph\u1ea1t ti\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 3,<\/SPAN>5, 6 \u0110i\u1ec1u n\u00e0y ph\u1ea3i h\u1ee7y c\u00e1c ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 30. X\u1eed ph\u1ea1t c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 in ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o vi\u1ec7c in ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi:<\/SPAN><\/o:p><\/SPAN><\/P>

a) Kh\u00f4ng thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in khi b\u00ean \u0111\u1eb7t in \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh;<\/SPAN><\/o:p><\/SPAN><\/P>

b) Kh\u00f4ng h\u1ee7y c\u00e1c s\u1ea3n ph\u1ea9m in h\u1ecfng, in th\u1eeba khi ti\u1ebfn h\u00e0nh thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi:<\/SPAN><\/o:p><\/SPAN><\/P>

a) In ho\u00e1 \u0111\u01a1n khi kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/SPAN><\/o:p><\/SPAN><\/P>

b) Kh\u00f4ng khai b\u00e1o vi\u1ec7c l\u00e0m m\u1ea5t ho\u00e1 \u0111\u01a1n trong khi in, tr\u01b0\u1edbc khi giao cho kh\u00e1ch h\u00e0ng.<\/SPAN><\/o:p><\/SPAN><\/P>

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t kh\u00e2u b\u1ea5t k\u1ef3 trong h\u1ee3p \u0111\u1ed3ng in ho\u00e1 \u0111\u01a1n cho c\u01a1 s\u1edf in kh\u00e1c.<\/SPAN><\/o:p><\/SPAN><\/P>

5. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi cho, b\u00e1n ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a kh\u00e1ch h\u00e0ng n\u00e0y cho kh\u00e1ch h\u00e0ng kh\u00e1c.<\/SPAN><\/o:p><\/SPAN><\/P>

6. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi in ho\u00e1 \u0111\u01a1n gi\u1ea3, \u0111\u1ed3ng th\u1eddi b\u1ecb \u0111\u00ecnh ch\u1ec9 in ho\u00e1 \u0111\u01a1n trong th\u1eddi h\u1ea1n 36 (ba m\u01b0\u01a1i s\u00e1u) th\u00e1ng, k\u1ec3 t\u1eeb khi h\u00e0nh vi b\u1ecb ph\u00e1t hi\u1ec7n.<\/SPAN><\/o:p><\/SPAN><\/P>

Ngo\u00e0i vi\u1ec7c b\u1ecb ph\u1ea1t ti\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m c\u00e1c kho\u1ea3n 5, 6 \u0110i\u1ec1u n\u00e0y ph\u1ea3i h\u1ee7y c\u00e1c ho\u00e1 \u0111\u01a1n cho, b\u00e1n ho\u1eb7c ho\u00e1 \u0111\u01a1n gi\u1ea3.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 31. X\u1eed ph\u1ea1t c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 mua ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng v\u1edbi h\u00e0nh vi khai kh\u00f4ng \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mua ho\u00e1 \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng h\u1ee7y ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c mua \u0111\u00e3 h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng khai b\u00e1o vi\u1ec7c l\u00e0m m\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u00e3 mua.<\/SPAN><\/o:p><\/SPAN><\/P>

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi cho, b\u00e1n ho\u00e1 \u0111\u01a1n \u0111\u00e3 mua v\u00e0 ch\u01b0a l\u1eadp.<\/SPAN><\/o:p><\/SPAN><\/P>

Ngo\u00e0i vi\u1ec7c b\u1ecb ph\u1ea1t ti\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m c\u00e1c kho\u1ea3n 2, 4 \u0110i\u1ec1u n\u00e0y ph\u1ea3i h\u1ee7y c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c mua \u0111\u00e3 h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng; ho\u00e1 \u0111\u01a1n \u0111\u00e3 mua v\u00e0 ch\u01b0a l\u1eadp.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 32. X\u1eed ph\u1ea1t c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi:<\/SPAN><\/o:p><\/SPAN><\/P>

a) L\u1eadp T\u1edd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung;<\/SPAN><\/o:p><\/SPAN><\/P>

b) Kh\u00f4ng g\u1eedi, kh\u00f4ng ni\u00eam y\u1ebft T\u1edd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp T\u1edd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n sau khi ho\u00e1 \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/SPAN><\/o:p><\/SPAN><\/P>

Ngo\u00e0i vi\u1ec7c b\u1ecb ph\u1ea1t ti\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 33. X\u1eed ph\u1ea1t c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng ghi \u0111\u1ee7 c\u00e1c n\u1ed9i dung in s\u1eb5n khi l\u1eadp ho\u00e1 \u0111\u01a1n, ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi:<\/SPAN><\/o:p><\/SPAN><\/P>

a) L\u1eadp ho\u00e1 \u0111\u01a1n nh\u01b0ng kh\u00f4ng giao cho ng\u01b0\u1eddi mua;<\/SPAN><\/o:p><\/SPAN><\/P>

b) Kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea ho\u1eb7c kh\u00f4ng l\u1eadp ho\u00e1 \u0111\u01a1n t\u1ed5ng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng v\u1edbi c\u00e1c h\u00e0nh vi:<\/SPAN><\/o:p><\/SPAN><\/P>

a) Kh\u00f4ng h\u1ee7y c\u00e1c ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/SPAN><\/o:p><\/SPAN><\/P>

b) Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o ho\u00e1 \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh.<\/SPAN><\/o:p><\/SPAN><\/P>

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp ho\u00e1 \u0111\u01a1n kh\u00f4ng theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn theo quy \u0111\u1ecbnh.<\/SPAN><\/o:p><\/SPAN><\/P>

5. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp ho\u00e1 \u0111\u01a1n khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean 200.000 \u0111\u1ed3ng cho ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. C\u00f9ng v\u1edbi vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n giao cho ng\u01b0\u1eddi mua.<\/SPAN><\/o:p><\/SPAN><\/P>

6. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi:<\/SPAN><\/o:p><\/SPAN><\/P>

a) L\u1eadp ho\u00e1 \u0111\u01a1n c\u00f3 sai l\u1ec7ch n\u1ed9i dung gi\u1eefa c\u00e1c li\u00ean;<\/SPAN><\/o:p><\/SPAN><\/P>

b) Kh\u00f4ng b\u00e1o c\u00e1o vi\u1ec7c m\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp, ho\u1eb7c ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0ng ch\u01b0a giao cho kh\u00e1ch h\u00e0ng.<\/SPAN><\/o:p><\/SPAN><\/P>

7. Ph\u1ea1t ti\u1ec1n t\u1eeb 12.000.000 \u0111\u1ed3ng \u0111\u1ebfn 60.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.<\/SPAN><\/o:p><\/SPAN><\/P>

8. Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 75.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi cho, b\u00e1n ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp.<\/SPAN><\/o:p><\/SPAN><\/P>

9. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp ho\u00e1 \u0111\u01a1n kh\u1ed1ng.<\/SPAN><\/o:p><\/SPAN><\/P>

Ngo\u00e0i vi\u1ec7c ph\u1ea1t ti\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 34. X\u1eed ph\u1ea1t c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi mua<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho ng\u01b0\u1eddi mua) \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n l\u1eadp kh\u1ed1ng.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 35. Nguy\u00ean t\u1eafc, th\u1ee7 t\u1ee5c x\u1eed l\u00fd vi ph\u1ea1m, c\u00e1c t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, c\u01b0\u1ee1ng ch\u1ebf v\u00e0 th\u1eddi h\u1ea1n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Nguy\u00ean t\u1eafc x\u1eed l\u00fd vi ph\u1ea1m, th\u1ee7 t\u1ee5c x\u1eed ph\u1ea1t, c\u00e1c t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, c\u00e1c t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ph\u00e1p l\u1ec7nh X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Khi ph\u1ea1t ti\u1ec1n, m\u1ee9c ph\u1ea1t ti\u1ec1n c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi m\u1ed9t h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c gi\u1ea3m nh\u1eb9 l\u00e0 m\u1ee9c trung b\u00ecnh c\u1ee7a khung ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u00f3. M\u1ee9c trung b\u00ecnh c\u1ee7a khung ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch chia \u0111\u00f4i t\u1ed5ng s\u1ed1 c\u1ee7a m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ed9ng m\u1ee9c t\u1ed1i \u0111a. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c gi\u1ea3m nh\u1eb9 s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c trung b\u00ecnh t\u0103ng th\u00eam ho\u1eb7c m\u1ee9c trung b\u00ecnh gi\u1ea3m b\u1edbt. M\u1ee9c trung b\u00ecnh t\u0103ng th\u00eam ho\u1eb7c m\u1ee9c trung b\u00ecnh gi\u1ea3m b\u1edbt \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch chia \u0111\u00f4i t\u1ed5ng s\u1ed1 c\u1ee7a m\u1ee9c t\u1ed1i thi\u1ec3u v\u00e0 m\u1ee9c trung b\u00ecnh ho\u1eb7c chia \u0111\u00f4i t\u1ed5ng s\u1ed1 gi\u1eefa m\u1ee9c t\u1ed1i \u0111a v\u00e0 m\u1ee9c trung b\u00ecnh. C\u00f3 tr\u00ean m\u1ed9t t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c gi\u1ea3m nh\u1eb9 s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c t\u1ed1i \u0111a ho\u1eb7c t\u1ed1i thi\u1ec3u. Tr\u01b0\u1eddng h\u1ee3p v\u1eeba c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng v\u00e0 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb \u0111\u1ec3 \u00e1p d\u1ee5ng khung ph\u1ea1t theo nguy\u00ean t\u1eafc m\u1ed9t t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng tr\u1eeb cho m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/SPAN><\/o:p><\/SPAN><\/P>

3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u1ea3i thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n giao quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh m\u00e0 kh\u00f4ng t\u1ef1 nguy\u1ec7n ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u00e1p l\u1ec7nh X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 36. Thanh tra, ki\u1ec3m tra<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p, c\u01a1 quan thanh tra chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy\u1ec1n thanh tra, ki\u1ec3m tra c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Vi\u1ec7c thanh tra, ki\u1ec3m tra v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 37. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 29, 30, 36 v\u00e0 38 Ph\u00e1p l\u1ec7nh X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/SPAN><\/o:p><\/SPAN><\/P>

2. Tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 28, 29, 30, 31, 32, 33 v\u00e0 34 m\u00e0 d\u1eabn \u0111\u1ebfn h\u00e0nh vi khai sai l\u00e0m thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c d\u1eabn \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf th\u00ec x\u1eed ph\u1ea1t c\u00e1c h\u00e0nh vi \u0111\u00f3 theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/SPAN><\/o:p><\/SPAN><\/P>

3. Tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng in ho\u00e1 \u0111\u01a1n gi\u1ea3 \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 th\u00ec chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 kh\u1edfi t\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/SPAN><\/o:p><\/SPAN><\/P>

4. C\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u1eed l\u00fd c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 ho\u00e1 \u0111\u01a1n cho c\u01a1 quan \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/SPAN><\/o:p><\/SPAN><\/P>

5. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, n\u1ebfu sau \u0111\u00f3 ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m m\u00e0 ch\u01b0a h\u1ebft th\u1eddi hi\u1ec7u truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 th\u00ec ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ph\u1ea3i h\u1ee7y quy\u1ebft \u0111\u1ecbnh \u0111\u00f3 v\u00e0 trong th\u1eddi h\u1ea1n ba ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ee7y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, ph\u1ea3i chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m cho c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 c\u00f3 th\u1ea9m quy\u1ec1n.<\/SPAN><\/o:p><\/SPAN><\/P>

<\/B><\/o:p><\/SPAN><\/B><\/P>

Ch\u01b0\u01a1ng VI<\/SPAN><\/B><\/o:p><\/SPAN><\/B><\/P>

\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 38. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2011 v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 89\/2002\/N\u0110-CP ng\u00e0y 07 th\u00e1ng 11 n\u0103m 2002 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ho\u00e1 \u0111\u01a1n.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 39. H\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p tuy\u00ean truy\u1ec1n, gi\u00e1o d\u1ee5c v\u00e0 v\u1eadn \u0111\u1ed9ng nh\u00e2n d\u00e2n th\u1ef1c hi\u1ec7n, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/SPAN><\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 40. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/SPAN><\/o:p><\/SPAN><\/P>

<\/B><\/o:p><\/SPAN><\/P>

<\/I><\/B><\/o:p><\/SPAN><\/P>

N\u01a1i nh\u1eadn:<\/SPAN><\/I><\/B><\/o:p><\/SPAN><\/P>

– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/SPAN><\/o:p><\/SPAN><\/P>

– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7; <\/SPAN><\/o:p><\/SPAN><\/P>

– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;<\/SPAN><\/o:p><\/SPAN><\/P>

– VP BC\u0110 TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;<\/SPAN><\/o:p><\/SPAN><\/P>

– H\u0110ND, UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<\/SPAN><\/o:p><\/SPAN><\/P>

– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/SPAN><\/o:p><\/SPAN><\/P>

– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/SPAN><\/o:p><\/SPAN><\/P>

– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/SPAN><\/o:p><\/SPAN><\/P>

– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/SPAN><\/o:p><\/SPAN><\/P>

– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/SPAN><\/o:p><\/SPAN><\/P>

– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/SPAN><\/o:p><\/SPAN><\/P>

– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/SPAN><\/o:p><\/SPAN><\/P>

– \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;<\/SPAN><\/o:p><\/SPAN><\/P>

– Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch X\u00e3 h\u1ed9i;<\/SPAN><\/o:p><\/SPAN><\/P>

– Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;<\/SPAN><\/o:p><\/SPAN><\/P>

– UBTW M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/SPAN><\/o:p><\/SPAN><\/P>

– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/SPAN><\/o:p><\/SPAN><\/P>

– VPCP: BTCN, c\u00e1c PCN, C\u1ed5ng TT\u0110T, <\/SPAN><\/o:p><\/SPAN><\/P>

  c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<\/SPAN><\/o:p><\/SPAN><\/P>

– L\u01b0u: V\u0103n th\u01b0, KTTH (5b).<\/SPAN>XH<\/SPAN><\/o:p><\/SPAN><\/P><\/TD>

TM. CH\u00cdNH PH\u1ee6<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

TH\u1ee6 T\u01af\u1edaNG<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

<\/B><\/o:p><\/SPAN><\/P>

(\u0110\u00e3 k\u00fd)<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

 Nguy\u1ec5n T\u1ea5n D\u0169ng<\/SPAN><\/B><\/o:p><\/SPAN><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

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<\/o:p><\/SPAN><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV><\/p>\n","protected":false},"excerpt":{"rendered":"

T\u1eeb ng\u00e0y 1\/1\/2011 tr\u1edf \u0111i, c\u01a1 quan thu\u1ebf kh\u00f4ng b\u00e1n h\u00f3a \u0111\u01a1n cho c\u01a1 s\u1edf kinh doanh l\u00e0 DN. C\u00e1c c\u01a1 s\u1edf l\u00e0 DN s\u1ebd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1eb7t in ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. V\u00ec v\u1eady, ngay t\u1eeb b\u00e2y gi\u1edd c\u00e1c DN ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh lo\u1ea1i […]<\/p>\n","protected":false},"author":2,"featured_media":18252,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/18259"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=18259"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/18259\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/18252"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}