{"id":4274,"date":"2025-12-20T17:48:31","date_gmt":"2025-12-20T17:48:31","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4274"},"modified":"2025-12-20T17:48:31","modified_gmt":"2025-12-20T17:48:31","slug":"nghi-dinh-310-2025-nd-cp-ve-xu-phat-vi-pham-hanh-chinh-thue-hoa-don","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc\/nghi-dinh-310-2025-nd-cp-ve-xu-phat-vi-pham-hanh-chinh-thue-hoa-don\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/n\u0111-cp v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf, h\u00f3a \u0111\u01a1n"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>NGH\u1eca \u0110\u1ecaNH 310\/2025\/N\u0110-CP V\u1ec0 X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH THU\u1ebe, H\u00d3A \u0110\u01a0N<\/strong><\/h4>\n<p>Ng\u00e0y 02\/12\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP (\u201cN\u0110 310\u201d) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 16\/01\/2026.<\/p>\n<p>Nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 310:<\/p>\n<p><strong>(1) M\u1edf r\u1ed9ng v\u00e0 l\u00e0m r\u00f5 kh\u00e1i ni\u1ec7m \u201cvi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf\u201d v\u00e0 b\u1ed5 sung \u201cb\u1ea5t kh\u1ea3 kh\u00e1ng\u201d<\/strong><\/p>\n<ul>\n<li>Ngh\u1ecb \u0111\u1ecbnh 310 m\u1edf r\u1ed9ng ph\u1ea1m vi v\u00e0 l\u00e0m r\u00f5 h\u01a1n kh\u00e1i ni\u1ec7m h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf.<\/li>\n<\/ul>\n<p>&#8211; Vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf: L\u00e0 h\u00e0nh vi c\u00f3 l\u1ed7i c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd thu, nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed9i ph\u1ea1m v\u00e0 ph\u1ea3i b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/p>\n<p>&#8211; Ph\u1ea1m vi \u201cc\u00e1c kho\u1ea3n thu\u201d bao qu\u00e1t ngu\u1ed3n thu ng\u00e2n s\u00e1ch: Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t\/ m\u1eb7t n\u01b0\u1edbc, c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n, t\u00e0i nguy\u00ean n\u01b0\u1edbc, l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i c\u1ee7a DNNN, c\u1ed5 t\u1ee9c\/l\u1ee3i nhu\u1eadn ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n\/LLC 2TV tr\u1edf l\u00ean, c\u00f9ng c\u00e1c kho\u1ea3n thu theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n<ul>\n<li>Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ea5t kh\u1ea3 kh\u00e1ng trong x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n, bao g\u1ed3m:<\/li>\n<\/ul>\n<p>&#8211; Thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd.<\/p>\n<p>&#8211; Chi\u1ebfn tranh, b\u1ea1o lo\u1ea1n, \u0111\u00ecnh c\u00f4ng.<\/p>\n<p>&#8211; S\u1ef1 ki\u1ec7n x\u1ea3y ra m\u1ed9t c\u00e1ch kh\u00e1ch quan kh\u00f4ng th\u1ec3 l\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c.<\/p>\n<p><strong>(2) M\u1edf r\u1ed9ng b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t<\/strong><\/p>\n<ul>\n<li>Ngh\u1ecb \u0111\u1ecbnh 310 b\u1ed5 sung v\u00e0 l\u00e0m r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00ean th\u1ee9 ba (kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp) v\u1eabn b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u1ee5 th\u1ec3:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-4275\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/12\/h1.png\" alt=\"\" width=\"815\" height=\"331\" srcset=\"https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2025\/12\/h1.png 815w, https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2025\/12\/h1-300x122.png 300w, https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2025\/12\/h1-768x312.png 768w\" sizes=\"(max-width: 815px) 100vw, 815px\" \/><\/p>\n<p><strong>(3) Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t khi vi ph\u1ea1m nhi\u1ec1u l\u1ed7i trong c\u00f9ng ng\u00e0y, c\u00f9ng h\u1ed3 s\u01a1<\/strong><\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh 310 gi\u1ea3i quy\u1ebft nhi\u1ec1u v\u01b0\u1edbng m\u1eafc trong th\u1ef1c ti\u1ec5n x\u1eed ph\u1ea1t ch\u1ed3ng ch\u00e9o tr\u01b0\u1edbc \u0111\u00e2y b\u1eb1ng c\u00e1c nguy\u00ean t\u1eafc m\u1edbi. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>Nguy\u00ean t\u1eafc ch\u1ec9 x\u1eed ph\u1ea1t m\u1ed9t l\u1ea7n v\u1ec1 h\u00e0nh vi c\u00f3 khung ph\u1ea1t cao nh\u1ea5t n\u1ebfu c\u00e1c h\u00e0nh vi vi ph\u1ea1m trong c\u00f9ng 1 ng\u00e0y, \u00e1p d\u1ee5ng cho.<\/li>\n<\/ul>\n<p>&#8211; Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai sai m\u1ed9t ho\u1eb7c nhi\u1ec1u ch\u1ec9 ti\u00eau tr\u00ean c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf<\/p>\n<p>&#8211; Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p nhi\u1ec1u h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00f9ng m\u1ed9t s\u1eafc thu\u1ebf<\/p>\n<p>&#8211; Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p nhi\u1ec1u th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o c\u00f9ng lo\u1ea1i v\u1ec1 h\u00f3a \u0111\u01a1n<\/p>\n<ul>\n<li>Nguy\u00ean t\u1eafc ch\u1ec9 x\u1eed ph\u1ea1t m\u1ed9t l\u1ea7n n\u1ebfu vi ph\u1ea1m nhi\u1ec1u l\u1ed7i tr\u00ean c\u00f9ng m\u1ed9t h\u1ed3 s\u01a1, \u00e1p d\u1ee5ng cho:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-4278\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/12\/h2.png\" alt=\"\" width=\"735\" height=\"441\" srcset=\"https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2025\/12\/h2.png 735w, https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2025\/12\/h2-300x180.png 300w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<ul>\n<li>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t ti\u1ec1n:<\/li>\n<\/ul>\n<p>&#8211; C\u00f3 01 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 \u2192 gi\u1ea3m 10% m\u1ee9c trung b\u00ecnh c\u1ee7a khung ph\u1ea1t.<\/p>\n<p>&#8211; C\u00f3 01 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng \u2192 t\u0103ng 10% m\u1ee9c trung b\u00ecnh c\u1ee7a khung ph\u1ea1t.<\/p>\n<p>&#8211; C\u00f3 t\u1eeb 02 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 tr\u1edf l\u00ean \u2192 \u00e1p d\u1ee5ng m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ph\u1ea1t.<\/p>\n<p>&#8211; C\u00f3 t\u1eeb 02 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng tr\u1edf l\u00ean \u2192 \u00e1p d\u1ee5ng m\u1ee9c t\u1ed1i \u0111a c\u1ee7a khung ph\u1ea1t.<\/p>\n<p><strong>(4) X\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m quy m\u00f4 l\u1edbn:<\/strong><\/p>\n<p>C\u00e1c ng\u01b0\u1ee1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh vi ph\u1ea1m c\u00f3 quy m\u00f4 l\u1edbn (d\u1eabn \u0111\u1ebfn \u00e1p d\u1ee5ng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng) \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh r\u00f5 r\u00e0ng h\u01a1n:<\/p>\n<ul>\n<li>Tr\u1ed1n thu\u1ebf: T\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/li>\n<li>Vi ph\u1ea1m h\u00f3a \u0111\u01a1n (m\u1ea5t, ch\u00e1y, h\u1ecfng, ti\u00eau h\u1ee7y\u2026): T\u1eeb 10 s\u1ed1 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean.<\/li>\n<\/ul>\n<p><strong>(5) Thay \u0111\u1ed5i trong x\u1eed ph\u1ea1t thu\u1ebf<\/strong><\/p>\n<p>5.1 Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m v\u00e0 kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-4281\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/12\/h3.png\" alt=\"\" width=\"497\" height=\"707\" srcset=\"https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2025\/12\/h3.png 497w, https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2025\/12\/h3-211x300.png 211w\" sizes=\"(max-width: 497px) 100vw, 497px\" \/><\/p>\n<p style=\"text-align: center;\">@ M\u1ee9c ph\u1ea1t tr\u00ean \u00e1p d\u1ee5ng cho T\u1ed4 CH\u1ee8C. C\u00e1 nh\u00e2n \u00e1p d\u1ee5ng b\u1eb1ng \u00bd m\u1ee9c ph\u1ea1t t\u1ed5 ch\u1ee9c.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-4284\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/12\/h4.png\" alt=\"\" width=\"573\" height=\"468\" srcset=\"https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2025\/12\/h4.png 573w, https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2025\/12\/h4-300x245.png 300w\" sizes=\"(max-width: 573px) 100vw, 573px\" \/><\/p>\n<p><strong>(6) C\u00e1c \u0111i\u1ec3m n\u1ed5i b\u1eadt kh\u00e1c<\/strong><\/p>\n<ul>\n<li>Chuy\u1ec3n lo\u1ea1i h\u00e0nh vi (tr\u1ed1n thu\u1ebf &#8211; khai sai): N\u1ebfu vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u, t\u1ef1 khai b\u1ed5 sung v\u00e0 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi b\u1ecb x\u1eed ph\u1ea1t<\/li>\n<li>\u0110i\u1ec1u ch\u1ec9nh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t:<\/li>\n<\/ul>\n<p>&#8211; 2 n\u0103m \u0111\u1ed1i v\u1edbi vi ph\u1ea1m th\u1ee7 t\u1ee5c<\/p>\n<p>&#8211; 5 n\u0103m v\u1edbi h\u00e0nh vi tr\u1ed1n\/khai sai thu\u1ebf<\/p>\n<ul>\n<li>Ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t: m\u1edf r\u1ed9ng v\u00e0 n\u00e2ng m\u1ee9c th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t cho t\u1eebng c\u1ea5p<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>NGH\u1eca \u0110\u1ecaNH 310\/2025\/N\u0110-CP V\u1ec0 X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH THU\u1ebe, H\u00d3A \u0110\u01a0N Ng\u00e0y 02\/12\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP (\u201cN\u0110 310\u201d) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 16\/01\/2026. Nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 310: (1) M\u1edf&#8230;<\/p>\n","protected":false},"author":4,"featured_media":491,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-4274","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4274","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=4274"}],"version-history":[{"count":1,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4274\/revisions"}],"predecessor-version":[{"id":4287,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4274\/revisions\/4287"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/491"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=4274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=4274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=4274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}