{"id":15415,"date":"2026-05-22T03:01:59","date_gmt":"2026-05-22T03:01:59","guid":{"rendered":"https:\/\/mva.vn\/?p=15415"},"modified":"2026-05-22T03:01:59","modified_gmt":"2026-05-22T03:01:59","slug":"muc-phat-doi-voi-hanh-vi-bao-che-nguoi-tron-thue","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/muc-phat-doi-voi-hanh-vi-bao-che-nguoi-tron-thue\/","title":{"rendered":"M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi bao che ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

H\u00e0nh vi bao che ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng vi ph\u1ea1m nghi\u00eam tr\u1ecdng trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd h\u00e0nh ch\u00ednh ho\u1eb7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, d\u00f2ng ti\u1ec1n v\u00e0 giao d\u1ecbch t\u00e0i ch\u00ednh, c\u00e1c h\u00e0nh vi ti\u1ebfp tay, che gi\u1ea5u ho\u1eb7c h\u1ed7 tr\u1ee3 c\u00e1 nh\u00e2n, doanh nghi\u1ec7p tr\u1ed1n thu\u1ebf \u0111ang b\u1ecb ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n. V\u1eady m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi bao che ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf hi\u1ec7n nay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd.<\/em><\/p>\n

I. Bao che ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf l\u00e0 g\u00ec?<\/h2>\n
\"M\u1ee9c
M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi bao che ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf<\/figcaption><\/figure>\n

1.1 Kh\u00e1i ni\u1ec7m h\u00e0nh vi bao che tr\u1ed1n thu\u1ebf<\/h3>\n

Bao che ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf l\u00e0 h\u00e0nh vi:<\/p>\n

    \n
  • Che gi\u1ea5u th\u00f4ng tin vi ph\u1ea1m thu\u1ebf<\/li>\n
  • H\u1ed7 tr\u1ee3 l\u1eadp ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n gi\u1ea3<\/li>\n
  • Gi\u00fap c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p n\u00e9 tr\u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf<\/li>\n
  • Kh\u00f4ng t\u1ed1 gi\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf khi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd<\/li>\n<\/ul>\n

    H\u00e0nh vi n\u00e0y c\u00f3 th\u1ec3 x\u1ea3y ra d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh ho\u1eb7c qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n

    1.2 M\u1ed9t s\u1ed1 h\u00e0nh vi ph\u1ed5 bi\u1ebfn<\/h3>\n

    C\u00e1c h\u00e0nh vi th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/p>\n

      \n
    • L\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n<\/li>\n
    • H\u1ee3p th\u1ee9c h\u00f3a chi ph\u00ed kh\u1ed1ng<\/li>\n
    • Che gi\u1ea5u doanh thu th\u1ef1c t\u1ebf<\/li>\n
    • M\u01b0\u1ee3n ph\u00e1p nh\u00e2n \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n<\/li>\n
    • H\u1ed7 tr\u1ee3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/li>\n
    • Kh\u00f4ng k\u00ea khai doanh thu nh\u1eb1m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n

      II. C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00e0nh vi bao che ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf<\/h2>\n

      2.1 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/h3>\n

      C\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh.<\/p>\n

      2.2 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1<\/h3>\n

      Tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m nghi\u00eam tr\u1ecdng c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh v\u1ec1:<\/p>\n

        \n
      • T\u1ed9i tr\u1ed1n thu\u1ebf<\/li>\n
      • T\u1ed9i in, ph\u00e1t h\u00e0nh, mua b\u00e1n tr\u00e1i ph\u00e9p h\u00f3a \u0111\u01a1n<\/li>\n
      • T\u1ed9i che gi\u1ea5u t\u1ed9i ph\u1ea1m<\/li>\n
      • T\u1ed9i gi\u00fap s\u1ee9c cho h\u00e0nh vi ph\u1ea1m t\u1ed9i<\/li>\n<\/ul>\n

        2.3 Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/h3>\n

        Ngo\u00e0i tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c c\u00f2n c\u00f3 th\u1ec3 b\u1ecb:<\/p>\n

          \n
        • Ph\u1ea1t ti\u1ec1n<\/li>\n
        • Truy thu thu\u1ebf<\/li>\n
        • T\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/li>\n
        • T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/li>\n<\/ul>\n

          III. M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi bao che ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf<\/h2>\n

          3.1 Ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai, h\u1ed7 tr\u1ee3 tr\u1ed1n thu\u1ebf<\/h3>\n

          T\u00f9y m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m, c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 b\u1ecb:<\/p>\n

            \n
          • Ph\u1ea1t t\u1eeb v\u00e0i tri\u1ec7u \u0111\u1ed3ng<\/li>\n
          • \u0110\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng<\/li>\n
          • Ho\u1eb7c cao h\u01a1n n\u1ebfu g\u00e2y th\u1ea5t thu thu\u1ebf l\u1edbn<\/li>\n<\/ul>\n

            3.2 Truy thu s\u1ed1 ti\u1ec1n thu\u1ebf li\u00ean quan<\/h3>\n

            C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n:<\/p>\n

              \n
            • Truy thu to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf th\u1ea5t tho\u00e1t<\/li>\n
            • T\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/li>\n
            • \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf<\/li>\n<\/ul>\n

              3.3 X\u1eed ph\u1ea1t li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n<\/h3>\n

              N\u1ebfu s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai ph\u1ea1m \u0111\u1ec3 che gi\u1ea5u doanh thu c\u00f3 th\u1ec3 b\u1ecb:<\/p>\n

                \n
              • Ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/li>\n
              • H\u1ee7y h\u00f3a \u0111\u01a1n vi ph\u1ea1m<\/li>\n
              • \u0110\u00ecnh ch\u1ec9 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n

                IV. Khi n\u00e0o h\u00e0nh vi bao che ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1?<\/h2>\n

                4.1 Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh t\u1ed9i ph\u1ea1m<\/h3>\n

                H\u00e0nh vi bao che c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1 n\u1ebfu:<\/p>\n

                  \n
                • C\u00f3 t\u1ed5 ch\u1ee9c<\/li>\n
                • C\u00f3 m\u1ee5c \u0111\u00edch v\u1ee5 l\u1ee3i<\/li>\n
                • G\u00e2y thi\u1ec7t h\u1ea1i l\u1edbn cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/li>\n
                • Ti\u1ebfp tay cho h\u00e0nh vi tr\u1ed1n thu\u1ebf nghi\u00eam tr\u1ecdng<\/li>\n<\/ul>\n

                  4.2 C\u00e1c h\u00ecnh ph\u1ea1t c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng<\/h3>\n

                  T\u00f9y h\u00e0nh vi c\u1ee5 th\u1ec3, ng\u01b0\u1eddi vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb:<\/p>\n

                    \n
                  • Ph\u1ea1t ti\u1ec1n<\/li>\n
                  • Ph\u1ea1t c\u1ea3i t\u1ea1o kh\u00f4ng giam gi\u1eef<\/li>\n
                  • Ph\u1ea1t t\u00f9<\/li>\n
                  • C\u1ea5m \u0111\u1ea3m nhi\u1ec7m ch\u1ee9c v\u1ee5<\/li>\n
                  • C\u1ea5m h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n

                    4.3 Tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/h3>\n

                    N\u1ebfu knowingly tham gia che gi\u1ea5u doanh thu ho\u1eb7c l\u1eadp h\u1ed3 s\u01a1 gian l\u1eadn, c\u00e1c c\u00e1 nh\u00e2n nh\u01b0:<\/p>\n

                      \n
                    • K\u1ebf to\u00e1n<\/li>\n
                    • Gi\u00e1m \u0111\u1ed1c<\/li>\n
                    • Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt<\/li>\n
                    • Ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n

                      \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb li\u00ean \u0111\u1edbi tr\u00e1ch nhi\u1ec7m.<\/p>\n

                      V. Nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i<\/h2>\n

                      5.1 B\u1ecb thanh tra v\u00e0 ki\u1ec3m tra thu\u1ebf<\/h3>\n

                      Doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng d\u1ec5 b\u1ecb:<\/p>\n

                        \n
                      • Thanh tra thu\u1ebf<\/li>\n
                      • Ki\u1ec3m tra h\u00f3a \u0111\u01a1n<\/li>\n
                      • \u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u ng\u00e2n h\u00e0ng<\/li>\n<\/ul>\n

                        5.2 B\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p<\/h3>\n

                        Ngo\u00e0i ti\u1ec1n thu\u1ebf thi\u1ebfu, doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 b\u1ecb:<\/p>\n

                          \n
                        • T\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/li>\n
                        • Ph\u1ea1t khai sai<\/li>\n
                        • Ph\u1ea1t tr\u1ed1n thu\u1ebf<\/li>\n<\/ul>\n

                          5.3 \u1ea2nh h\u01b0\u1edfng uy t\u00edn doanh nghi\u1ec7p<\/h3>\n

                          Vi ph\u1ea1m thu\u1ebf c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p:<\/p>\n

                            \n
                          • M\u1ea5t uy t\u00edn v\u1edbi \u0111\u1ed1i t\u00e1c<\/li>\n
                          • Kh\u00f3 vay v\u1ed1n ng\u00e2n h\u00e0ng<\/li>\n
                          • \u1ea2nh h\u01b0\u1edfng ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e2u d\u00e0i<\/li>\n<\/ul>\n

                            VI. C\u00e1c bi\u1ec7n ph\u00e1p ph\u00f2ng tr\u00e1nh r\u1ee7i ro li\u00ean quan \u0111\u1ebfn tr\u1ed1n thu\u1ebf<\/h2>\n

                            6.1 Minh b\u1ea1ch doanh thu v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/h3>\n

                            Doanh nghi\u1ec7p c\u1ea7n:<\/p>\n

                              \n
                            • Ghi nh\u1eadn doanh thu \u0111\u1ea7y \u0111\u1ee7<\/li>\n
                            • H\u1ea1ch to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh<\/li>\n
                            • L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/li>\n<\/ul>\n

                              6.2 Ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n ch\u1eb7t ch\u1ebd<\/h3>\n

                              C\u1ea7n:<\/p>\n

                                \n
                              • Ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n<\/li>\n
                              • Kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u1ed1ng<\/li>\n
                              • \u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u th\u01b0\u1eddng xuy\u00ean<\/li>\n<\/ul>\n

                                6.3 Tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf<\/h3>\n

                                Doanh nghi\u1ec7p n\u00ean:<\/p>\n

                                  \n
                                • K\u00ea khai \u0111\u00fang th\u1eddi h\u1ea1n<\/li>\n
                                • X\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf<\/li>\n
                                • Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t sai s\u00f3t<\/li>\n<\/ul>\n

                                  6.4 S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p<\/h3>\n

                                  \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n chuy\u00ean m\u00f4n c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3:<\/p>\n

                                    \n
                                  • Ki\u1ec3m tra r\u1ee7i ro thu\u1ebf<\/li>\n
                                  • R\u00e0 so\u00e1t h\u1ed3 s\u01a1 k\u1ebf to\u00e1n<\/li>\n
                                  • T\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf<\/li>\n<\/ul>\n

                                    VII. K\u1ebft lu\u1eadn<\/h2>\n

                                    M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi bao che ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf c\u00f3 th\u1ec3 r\u1ea5t nghi\u00eam kh\u1eafc, t\u1eeb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, truy thu thu\u1ebf \u0111\u1ebfn truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 t\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u00e0 giao d\u1ecbch t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n \u2013 thu\u1ebf \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd.<\/p>\n

                                    Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, k\u00ea khai doanh thu v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh vi ph\u1ea1m m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n.<\/p>","protected":false},"excerpt":{"rendered":"

                                    Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. 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