??ࡱ?>?? ????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????[? ???bjbj???? 4?ΐΐ?#???????""eeeee????yyyy<?y+,0??yyyyp ?$??%?>+@+@+@+@+@+@+$[-??/Td+?e?&p p ?&?&d+eeyy??+?'?'?'?&eyey>+?'?&>+?'?'?)`.*y????0h??y?&**+?+0+,&*Q0?&?Q0.*.*?Q0e?*8?&?&?'?&?&?&?&?&d+d+?'?&?&?&+,?&?&?&?&????????????????????????????????????????????????????????????????????Q0?&?&?&?&?&?&?&?&?&" +: B? T?I CH?NH --------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 110/2015/TT-BTCH? N?i, ng?y 28 th?ng 07 nm 2015?TH?NG T?H??NG D?N GIAO D?CH I?N T? TRONG L(NH V?C THU?Cn c? Lu?t Giao d?ch i?n t? ng?y 29 th?ng 11 nm 2005;Cn c? Lu?t C?ng ngh? th?ng tin ng?y 29 th?ng 06 nm 2006;Cn c? Lu?t Qu?n l? thu? ng?y 29/11/2006; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Qu?n l? thu? ng?y 20/11/2012; Lu?t s? 71/2014/QH13 S?a ?i, b? sung m?t s? i?u c?a c?c Lu?t v? thu? ng?y 26/11/2014 v? c?c vn b?n h??ng d?n;Cn c? Ngh? ?nh s?  HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=27/2007/N-CP&area=2&type=0&match=False&vc=True&lan=1" \t "_blank" 27/2007/N-CP ng?y 23/02/2007 c?a Ch?nh ph? quy ?nh v? giao d?ch i?n t? trong ho?t ?ng t?i ch?nh;Cn c? Ngh? ?nh s?  HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=26/2007/N-CP&area=2&type=0&match=False&vc=True&lan=1" \t "_blank" 26/2007/N-CP ng?y 15/2/2007 c?a Ch?nh ph? quy ?nh chi ti?t thi h?nh Lu?t Giao d?ch i?n t? v? ch? k? s? v? d?ch v? ch?ng th?c ch? k? s?; Ngh? ?nh s?  HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=106/2011/N-CP&area=2&type=0&match=False&vc=True&lan=1" \t "_blank" 106/2011/N-CP ng?y 23/11/ 2011 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u Ngh? ?nh s?  HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=26/2007/N-CP&area=2&type=0&match=False&vc=True&lan=1" \t "_blank" 26/2007/N-CP c?a Ch?nh ph? ng?y 15/02/2007; Ngh? ?nh s?  HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=170/2013/N-CP&area=2&type=0&match=False&vc=True&lan=1" \t "_blank" 170/2013/N-CP ng?y 13/11/2013 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s?  HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=26/2007/N-CP&area=2&type=0&match=False&vc=True&lan=1" \t "_blank" 26/2007/N-CP ng?y 15/02/2007 c?a Ch?nh ph? v? Ngh? ?nh s?  HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=106/2011/N-CP&area=2&type=0&match=False&vc=True&lan=1" \t "_blank" 106/2011/N-CP ng?y 23/11/2011 c?a Ch?nh ph?;Cn c? Ngh? ?nh s?  HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=215/2013/N-CP&area=2&type=0&match=False&vc=True&lan=1" \t "_blank" 215/2013/N-CP ng?y 23/12/2013 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a T?ng c?c tr??ng T?ng c?c Thu?.B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? h??ng d?n giao d?ch i?n t? trong l)nh v?c thu? nh? sau:Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nh1. Th?ng t? n?y h??ng d?n v?:a) Th?#c hi?#n cac thu  tu#c hanh chinh thu? theo quy i#nh cu a Lu?#t Qua n ly thu? b?ng ph??ng th?c giao d?ch i?#n t?  bao g?m: ng k? thu?, khai thu?, n?p thu?, hoan thu? v? ti?p nh?n c?c h? s?, vn b?n kh?c c?a ng??i n?p thu? g?i ?n c? quan thu? b?ng ph??ng th?c i?n t?.b) Cung c?p cac di#ch vu# h? tr?# ng??i n?p thu? bng ph??ng th?c i?#n t?  bao g?m: tra c?u th?ng tin c?a ng??i n?p thu?, g?i c?c th?ng bao cu a c? quan thu? ?i v?i ng??i n?p thu?.c)Ti?u ch? l?a ch?n, th? t?c, tr?nh t? k? th?a thu?n v?i t? ch?c cung c?p d?ch v? gi? tr? gia tng v? giao d?ch i?n t? trong l)nh v?c thu?; th?c hi?n giao d?ch i?n t? trong l)nh v?c thu? qua t? ch?c cung c?p d?ch v? gi? tr? gia tng v? giao d?ch i?n t? trong l)nh v?c thu?.2. Th?ng t? n?y kh?ng i?u ch?nh vi?c th?c hi?n giao d?ch i?n t? v? thu? ?i v?i h?ng h?a ? kh?u xu?t kh?u, nh?p kh?u t?i c? quan H?i quan.i?u 2. ?i t??ng ?p d?ng1. Ng??i n?p thu? theo quy ?nh t?i i?u 2 Lu?t Qu?n l? thu? s? 78/2006/QH11 ng?y 29/11/2006.2. T? ch?c cung c?p d?ch v? gi? tr? gia tng v? giao d?ch i?n t? trong l)nh v?c thu?.3.T?ng c?c Thu?, C?c Thu?, Chi c?c Thu?.4. C? quan, t? ch?c, c? nh?n c? li?n quan trong vi?c ng??i n?p thu? th?c hi?n giao d?ch v?i c? quan thu? b?ng ph??ng th?c i?n t?.i?u 3. Gi?i th?ch t? ng?1. Giao d?ch i?n t? trong l)nh v?c thu? l? vi?#c th?#c hi?#n cac thu  tu#c hanh chinh thu? theo quy i#nh cu a Lu?#t Qua n ly thu?, cung c?p cac di#ch vu# h? tr?# ng??i n?p thu? b?ng ph??ng th?c i?#n t?  theo quy ?nh t?i kho?n 1, i?u 1 Th?ng t? n?y.2. Ch?ng t? i?n t? trong l)nh v?c thu? la th?ng tin ??c t?o ra, g?i i, nh?n v? l?u tr? b?ng ph??ng th?c i?n t? ? th?c hi?n c?c th? t?c ng k? thu?, khai thu?, n?p thu?, ho?n thu? v? tra c?u th?ng tin c?a ng??i n?p thu?, th?ng bao cu a c? quan thu? ?i v?i ng??i n?p thu?. Ch?ng t? i?n t? c? gi? tr? ph?p l? nh? ch?ng t? gi?y.3. M? giao d?ch i?n t? l? m?t d?y c?c ky t?# ??c t?o theo m?t nguy?n t?c th?ng nh?t ? ghi nh?n ch?ng t? i?n t? trong l)nh v?c thu? tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.M? giao d?ch i?n t? l? duy nh?t ? nh?n bi?t, x?c ?nh, tra c?u theo t?ng ch?ng t? i?n t? trong l)nh v?c thu?,??c T?ng c?c Thu? qu?n l? th?ng nh?t tr?n ph?m vi to?n qu?c.4. T?i kho?n giao d?ch thu? i?n t? l? t?n v? m?t kh?u ??c c?p cho ng??i n?p thu? ? ng nh?p v?o C?ng th?ng tin i?n t? c?a T?ng c?c Thu?khi th?c hi?n giao d?ch i?n t? trong l)nh v?c thu? v? tra c?u c?c h? s?, ch?ng t?, th?ng b?o ? nh?n/g?i gi?a c? quan thu? v? ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.5. M? x?c th?c giao d?ch i?n t? l? m?t kh?u d?ng m?t l?n ??c s? d?ng khi ng??i n?p thu? l? c? nh?n (tr??ng h?p ch?a ??c c?p ch?ng th? s?) th?c hi?n giao d?ch i?n t?. M?t kh?u n?y ??c g?i t? C?ng th?ng tin i?n t? c?a T?ng c?c Thu?qua  tin nh?n ?n s? i?n tho?i ho?c ?a ch? th? i?n t? c?a ng??i n?p thu? ? ng k? v?i c? quan thu?.6. D?ch v? gi? tr? gia tng v? giao d?ch i?n t? trong l)nh v?c thu? (sau ?y g?i l? d?ch v? T-VAN) l? d?ch v? truy?n, nh?n, l?u tr?, ph?c h?i th?ng i?p d? li?u i?n t? v? thu? gi?a ng??i n?p thu? v? c? quan thu? ? th?c hi?n giao d?ch b?ng ph??ng th?c i?n t?.7. T? ch?c cung c?p d?ch v? T-VAN: l? t? ch?c ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin ??c T?ng c?c Thu? k? th?a thu?n cung c?p d?ch v? gi? tr? gia tng v? giao d?ch i?n t? trong l)nh v?c thu?.8. Ng?n h?ng bao g?m ng?n h?ng th??ng m?i, ng?n h?ng 100% v?n n??c ngo?i, chi nh?nh ng?n h?ng n??c ngo?i v? c?c t? ch?c t?n d?ng kh?c th?nh l?p v? ho?t ?ng theo Lu?t c?c t? ch?c t?n d?ng.9. C?ng th?ng tin i?n t? c?a T?ng c?c Thu?: l? i?m truy c?p t?p trung, t?ch h?p c?c th?ng tin theo quy ?nh t?i kho?n 1, i?u 1 Th?ng t? n?y b?ng ph??ng th?c giao d?ch i?n t? v?i c? quan thu? tr?n n?n t?ng Web.i?u 4. Nguy?n t?c giao d?ch i?n t? trong l)nh v?c thu?1. Vi?c th?c hi?n c?c giao d?ch i?n t? trong l)nh v?c thu? ph?i tu?n theo nguy?n t?c r? r?ng, c?ng b?ng, trung th?c, an to?n, hi?u qu? v? ph? h?p v?i quy ?nh c?a Lu?t Giao d?ch i?n t?.2. Ng??i n?#p thu? a th?c hi?n khai thu? i?n t? thi pha i th?#c hi?#n cac giao di#ch khac v?i c? quan thu? theo ph?m vi quy ?nh t?i kho?n 1, i?u 1 Th?ng t? n?y b?ng ph??ng th?c i?n t?, tr? tr??ng h?p quy ?nh t?i i?u 9 Th?ng t? n?y.3. Ng??i n?p thu?, c? quan thu?, c?c t? ch?c, c? nh?n kh?c c? li?n quan ? ho?n th?nh vi?c th?c hi?n giao d?ch i?n t? trong l)nh v?c thu? theo quy ?nh t?i Th?ng t? n?y th? kh?ng ph?i th?c hi?n c?c ph??ng th?c giao d?ch kh?c v? ??c c?ng nh?n ? ho?n th?nh th? t?c thu? t??ng ?ng theo quy ?nh c?a Lu?t Qu?n l? thu?.4. M?i th?ng b?o c?a c? quan thu? t? C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ??c g?i ?n ?a ch? th? i?n t? ho?c s? i?n tho?i c?a ng??i n?p thu? ? ng k? v?i c? quan thu?, ?ng th?i ??c l?u tr? tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?. Ng??i n?p thu? c? th? tra c?u c?c th?ng b?o qua t?i kho?n giao d?ch thu? i?n t? ho?c m? giao d?ch i?n t? do C?ng th?ng tin i?n t? c?a T?ng c?c Thu? c?p cho ng??i n?p thu?.i?u 5. i?u ki?n th?c hi?n giao d?ch i?n t? trong l)nh v?c thu?Ng??i n?p thu? th?c hi?n giao d?ch i?n t? trong l)nh v?c thu? ph?i ?m b?o c?c i?u ki?n sau:1. C? ch?ng th? s? ang c?n hi?u l?c do t? ch?c cung c?p d?ch v? ch?ng th?c ch? k? s? c?ng c?ng c?p ho?c c? quan nh? n??c c? th?m quy?n c?p, c? quan nh? n??c c? th?m quy?n c?ng nh?n, tr? m?t s? tr??ng h?p sau:a) Ng??i n?p thu? l? c? nh?n ??c s? d?ng m? x?c th?c giao d?ch i?n t? trong tr??ng h?p ch?a ??c c?p ch?ng th? s?.b) Ng??i n?p thu? th?c hi?n ng k? thu? v? c?p m? s? thu? theo quy ?nh t?i i?u 19 Th?ng t? n?y.c) Ng??i n?p thu? khi th?c hi?n th? t?c n?p thu? i?n t? b?ng giao d?ch v?i ng?n h?ng th?ng qua c?c h?nh th?c thanh to?n i?n t? (Internet, Mobile, ATM, POS va c?c h?nh th?c thanh to?n i?n t? khac) m? ng?n h?ng c? quy ?nh kh?c.2. C? kh? nng truy c?p v? s? d?ng m?ng Internet; c? ?a ch? th? i?n t?, c? s? i?n tho?i di ?ng(?i v?i c? nh?n ch?a ??c c?p ch?ng th? s?) ? ng k? s? d?ng ? giao d?ch v?i c? quan thu? (tr? tr??ng h?p ng??i n?p thu? th?c hi?n th? t?c n?p thu? i?n t? qua h?nh th?c n?p thu? i?n t? v?i ng?n h?ng m? ng?n h?ng c? quy ?nh kh?c).3. Ng??i n?p thu? ??c ng k? nhi?u ch?ng th? s? cho m?t ho?c nhi?u th? t?c h?nh ch?nh thu?; ng k? nhi?u t?i kho?n ng?n h?ng ? th?c hi?n n?p thu? i?n t?; ng k? m?t s? i?n tho?i di ?ng ? nh?n m? x?c th?c giao d?ch i?n t? qua  tin nh?n ; ng k? m?t ?a ch? th? i?n t? ch?nh th?c ? nh?n t?t c? c?c th?ng b?o trong qu? tr?nh th?c hi?n giao d?ch i?n t? v?i c? quan thu?. Ngo?i ra, v?i m?i th? t?c h?nh ch?nh thu? ng??i n?p thu? ??c ng k? th?m m?t ?a ch? th? i?n t?.i?u 6. S? d?ng ch? k? s? v? m? x?c th?c giao d?ch i?n t?1. Ng??i n?p thu? th?c hi?n giao d?ch i?n t? trong l)nh v?c thu? v?i c? quan thu? ph?i s? d?ng ch? k? s? ??c k? b?ng ch?ng th? s? do t? ch?c cung c?p d?ch v? ch?ng th?c ch? k? s? c?ng c?ng c?p ho?c c? quan nh? n??c c? th?m quy?n c?p, c? quan nh? n??c c? th?m quy?n c?ng nh?n.Ng??i n?p thu? k? h?p ?ng d?ch v? l?m th? t?c v? thu? v?i ?i l? thu? th? ?i l? thu? s? d?ng ch?ng th? s? c?a ?i l? thu? ? k? tr?n c?c ch?ng t? i?n t? c?a ng??i n?p thu? khi giao d?ch v?i c? quan thu? b?ng ph??ng th?c i?n t?.Ng??i n?p thu? l? c? nh?n th?c hi?n giao d?ch i?n t? trong l)nh v?c thu? v?i c? quan thu? nh?ng ch?a ??c c?p ch?ng th? s? th? ??c s? d?ng m? x?c th?c giao d?ch i?n t? do h? th?ng c?a c? quan thu? ho?c h? th?ng c?a c?c c? quan c? li?n quan ?n giao d?ch i?n t? c?p.2. C? quan thu?, t? ch?c cung c?p d?ch v? T-VAN, ng?n h?ng khi th?c hi?n giao d?ch i?n t? theo quy ?nh t?i Th?ng t? n?y ph?i s? d?ng ch? k? s? ??c k? b?ng ch?ng th? s? do t? ch?c cung c?p d?ch v? ch?ng th?c ch? k? s? c?ng c?ng c?p ho?c c? quan nh? n??c c? th?m quy?n c?p,c? quan nh? n??c c? th?m quy?n c?ng nh?n.3. Vi?c s? d?ng ch? k? s? v? m? x?c th?c giao d?ch i?n t? tr?n ?y ??c g?i chung l? k? i?n t?.i?u 7. Ch?ng t? i?n t?1. Ch?ng t? i?n t? g?m:a) H? s? thu? i?n t?: h? s? ng k? thu?, h? s? khai thu?, h? s? hoan thu? v? c?c h? s?, b?o c?o kh?c v? thu? d??i d?ng i?n t? ??c quy ?nh t?i Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n Lu?t Qu?n l? thu?.b) Ch?ng t? n?p thu? i?n t?: gi?y n?p ti?n ho?c ch?ng t? n?p ti?n v?o ng?n s?ch nh? n??c theo quy ?nh c?a B? T?i ch?nh d??i d?ng i?n t?, tr? tr??ng h?p n?p thu? qua h?nh th?c n?p thu? i?n t? c?a ng?n h?ng.c) C?c vn b?n, th?ng b?o khac c?a c? quan thu?, ng??i n?#p thu? d??i da#ng i?#n t? .C?c ch?ng t? i?n t? theo quy ?nh t?i kho?n n?y ph?i ??c k? i?n t? theo quy ?nh t?i i?u 6 Th?ng t? n?y.2. Tr??ng h?p h? s? thu? i?n t? c? c?c t?i li?u k?m theo ? d?ng ch?ng t? gi?y ph?i ??c chuy?n ?i sang d?ng i?n t? theo quy ?nh t?i Lu?t Giao d?ch i?n t? v? ??c g?i ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.3. Ch?ng t? i?n t? theo quy ?nh t?i Th?ng t? n?y c? gi? tr? nh? h? s?, ch?ng t?, th?ng b?o v? c?c vn b?n b?ng gi?y. Khi c?n thi?t ph?i chuy?n ?i ch?ng t? i?n t? sang ch?ng t? gi?y theo quy ?nh t?i Lu?t Giao d?ch i?n t? v? ??c th?c hi?n qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?, tr? tr??ng h?p n?p thu? i?n t? ??c th?c hi?n theo quy ?nh li?n quan ?n thu n?p ng?n s?ch nh? n??c.4. Tr??ng h?p c?c c? quan, t? ch?c ? k?t n?i th?ng tin v?i c? quan thu? th? ph?i s? d?ng ch?ng t? i?n t? trong qu? tr?nh th?c hi?n giao d?ch v?i c? quan thu?; s? d?ng ch?ng t? i?n t? do c? quan thu? cung c?p ? gi?i quy?t c?c th? t?c h?nh ch?nh cho ng??i n?p thu?, kh?ng ??c y?u c?u ng??i n?p thu? n?p ch?ng t? gi?y.i?u 8. Th?i gian n?p h? s? thu? i?n t?, n?p thu? i?n t?1. Ng??i n?p thu? ??c th?c hi?n c?c giao d?ch i?n t? trong l)nh v?c thu? 24 gi? trong ng?y v? 7 ng?y trong tu?n, bao g?m c? ng?y ngh?, ng?y l? v? ng?y T?t.2. Th?i gian n?p h? s? thu? i?n t? l? th?i i?m ??c ghi tr?n th?ng b?o x?c nh?n n?p h? s? thu? i?n t? (theo m?u s?  HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=01/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank" 01/TB-TT ban h?nh k?m theo Th?ng t? n?y) c?a c? quan thu? ho?c t? ch?c cung c?p d?ch v? T-VAN (tr??ng h?p s? d?ng d?ch v? T-VAN). Th?ng b?o x?c nh?n n?p h? s? thu? i?n t? l? cn c? ? c? quan thu? t?nh th?i gian n?p h? s? thu? theo quy ?nh c?a Lu?t Qu?n l? thu? v? x? l? h?nh vi ch?m n?p, kh?ng n?p h? s? thu? c?a ng??i n?p thu?.C? quan thu? ho?c t? ch?c cung c?p d?ch v? T-VAN g?i th?ng b?o x?c nh?n n?p h? s? thu? i?n t? ho?c l? do kh?ng nh?n h? s? thu? i?n t? ?n ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ch?m nh?t 15 ph?t sau khi nh?n ??c h? s? thu? i?n t? c?a ng??i n?p thu?.3. Ng?y n?p thu? i?n t? l? ng?y ng??i n?p thu? ho?c ng??i n?p thay th?c hi?n giao d?ch tr?ch ti?n t? t?i kho?n c?a m?nh t?i ng?n h?ng ? n?p thu? v? ??c ng?n h?ng ph?c v? ng??i n?p thu? ho?c ng?n h?ng ph?c v? ng??i n?p thay x?c nh?n giao d?ch n?p thu? ? th?nh c?ng.C? quan thu? ho?c t? ch?c cung c?p d?ch v? T-VAN g?i th?ng b?o x?c nh?n n?p thu? i?n t? (theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=05/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  05/TB-TT ban h?nh k?m theo Th?ng t? n?y) ?n ng??i n?p thu? ch?m nh?t 15 ph?t sau khi nh?n ??c th?ng b?o t? ng?n h?ng x?c nh?n n?p thu? th?nh c?ng ho?c l? do n?p thu? i?n t? kh?ng th?nh c?ng, tr? tr??ng h?p n?p thu? i?n t? qua h?nh th?c thanh to?n i?n t? c?a ng?n h?ng.4. C? quan thu? cn c? th?i gian n?p h? s? thu? i?n t? ghi tr?n th?ng b?o g?i qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c c?a t? ch?c cung c?p d?ch v? T-VAN ? l?p bi?n b?n x? ph?t vi ph?m h?nh ch?nh v? h?nh vi ch?m n?p h? s? thu? c?a ng??i n?p thu? (?i v?i tr??ng h?p ph?i l?p bi?n b?n theo quy ?nh) v? g?i cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?. Tr??ng h?p trong th?i h?n 03 (ba) ng?y l?m vi?c, ng??i n?p thu? kh?ng c? ph?n h?i, c? quan thu? th?c hi?n ban h?nh Quy?t ?nh x? ph?t vi ph?m h?nh ch?nh theo quy ?nh.Tr??ng h?p ng??i n?p thu? kh?ng n?p h? s? khai thu?, c? quan thu? cn c? th?ng tin ti?p nh?n n?p h? s? thu? i?n t? v? c?c th?ng b?o ?n ?c n?p h? s? khai thu? ? g?i cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? l?p bi?n b?n x? ph?t vi ph?m h?nh ch?nh v? h?nh vi kh?ng n?p h? s? khai thu? c?a ng??i n?p thu?, g?i cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?, ?ng th?i, g?i qua ??ng b?u ch?nh ? th?c hi?n th? t?c x? ph?t vi ph?m h?nh ch?nh ?i v?i h?nh vi kh?ng n?p h? s? khai thu? theo quy ?nh.5. Cn c? v?o th?i gian x?c nh?n n?p thu? i?n t? ghi tr?n th?ng b?o g?i quaC?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c x?c nh?n ? n?p thu? c?a ng?n h?ng ghi tr?n Ch?ng t? n?p thu? i?n t?, c? quan thu? th?c hi?n t?nh ti?n ch?m n?p theo quy ?nh.i?u 9. X? l? s? c? trong qu? tr?nh th?c hi?n giao d?ch i?n t? trong l)nh v?c thu?1. Tr??ng h?p g?p s? c? trong qu? tr?nh th?c hi?n giao d?ch i?n t? trong l)nh v?c thu? do l?i h? th?ng h? t?ng k? thu?t c?a ng??i n?p thu? th? ng??i n?p thu? ph?i t? kh?c ph?c s? c?. Tr??ng h?p kh?ng kh?c ph?c ??c th? li?n h? v?i c? quan thu? qu?n l? tr?c ti?p ? ??c h??ng d?n, h? tr? k?p th?i.Tr??ng h?p ?n h?n n?p h? s? thu?, n?p thu? m? h? th?ng h? t?ng k? thu?t c?a ng??i n?p thu? ch?a kh?c ph?c ??c s? c?, ng??i n?p thu? th?c hi?n giao d?ch v?i c? quan thu? b?ng ph??ng th?c n?p h? s? gi?y tr?c ti?p t?i c? quan thu? ho?c qua ??ng b?u ch?nh, n?p thu? tr?c ti?p t?i ng?n h?ng. C? quan thu? qu?n l? tr?c ti?p c? tr?ch nhi?m h? tr?, h??ng d?n ng??i n?p thu? ti?p t?c th?c hi?n giao d?ch i?n t? trong c?c k? ti?p theo.2.Tr??ng h?p do l?i h? th?ng h? t?ng k? thu?t c?a t? ch?c cung c?p d?ch v? T-VAN, ng?n h?ng ph?c v? ng??i n?p thu? th? t? ch?c cung c?p d?ch v? T-VAN, ng?n h?ng ph?c v? ng??i n?p thu? c? tr?ch nhi?m th?ng b?o cho ng??i n?p thu? ??c bi?t, ph?i h?#p v?i T?ng c?c Thu? ? ??c h? tr? k?p th?i. T? ch?c cung c?p d?ch v? T-VAN, ng?n h?ng ph?c v? ng??i n?p thu? ph?i ch?u tr?ch nhi?m v? vi?c h? s? thu?, ch?ng t? n?p thu? c?a ng??i n?p thu? g?i ?n c? quan thu? kh?ng ?ng th?i h?n (trong tr??ng h?p ng??i n?p thu? n?p ?ng th?i h?n theo quy ?nh) v? kh?c ph?c nhanh nh?t s? c?, c? bi?n ph?p h? tr? ng??i n?p thu? g?i h? s? thu?, ch?ng t? n?p thu? ?n c? quan thu? trong th?i gian ng?n nh?t.3.Tr??ng h?p l?i do C?ng th?ng tin i?n t? c?a T?ng c?c Thu? trong ng?y cu?i c?ng c?a th?i h?n n?p h? s? thu?, n?p thu? th? T?ng c?c Thu? ch?u tr?ch nhi?m th?ng b?o (theo m?u HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=02/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  02/TB-TT ban h?nh k?m theo Th?ng t? n?y) tr?n Trang th?ng tin i?n t? (www.gdt.gov.vn) v? C?ng th?ng tin i?n t? c?a T?ng c?c Thu? cho ng??i n?p thu? bi?t v? s? c? c?a h? th?ng h? t?ng k? thu?t, th?i gian h? th?ng ti?p t?c v?n h?nh.Ng??i n?p thu? n?p h? s? thu?, ch?ng t? n?p thu? i?n t? trong ng?y ti?p theo sau khi C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ti?p t?c ho?t ?ng th? ng??i n?p thu? kh?ng b? x? ph?t vi ph?m h?nh ch?nh v? h?nh vi ch?m n?p h? s? thu? i?n t?, ??c mi?n ti?n ch?m n?p cho kho?n n?p c? h?n n?p n?m trong kho?ng th?i gian h? th?ng c? s? c? theo th?ng b?o c?a T?ng c?c Thu?. Vi?c mi?n ti?n ch?m n?p ??c h? th?ng qu?n l? thu? c?a T?ng c?c Thu? th?c hi?n.i?u 10. B?o m?t th?ng tinVi?c g?i, truy?n, nh?n, trao ?i th?ng tin v? giao d?ch i?n t? trong l)nh v?c thu? ph?i ??c b?o m?t theo Lu?t C?ng ngh? th?ng tin, Lu?t Giao d?ch i?n t? v? c?c quy ?nh kh?c c?a ph?p lu?t. C?c t? ch?c, c? nh?n, c? quan tham gia h? th?ng trao ?i th?ng tin, d? li?u i?n t? v? thu? c? tr?ch nhi?m ?m b?o t?nh an to?n, b?o m?t, ch?nh x?c v? to?n v?n c?a d? li?u i?n t?, s? d?ng d? li?u i?n t? trong ph?m vi nhi?m v? c?a m?nh; c? tr?ch nhi?m ph?i h?p v?i c?c c? quan, t? ch?c, c? nh?n c? li?n quan th?c hi?n c?c bi?n ph?p k? thu?t c?n thi?t ? ?m b?o t?nh b?o m?t, an to?n c?a h? th?ng.i?u 11. L?u tr? ch?ng t? i?n t?Vi?c l?u tr? ch?ng t? i?n t? trong l)nh v?c thu? ??c th?c hi?n theo th?i h?n do ph?p lu?t quy ?nh nh? ?i v?i ch?ng t? gi?y. Tr??ng h?p ch?ng t? i?n t? h?t th?i h?n l?u tr? theo quy ?nh nh?ng c? li?n quan ?n t?nh to?n v?n v? th?ng tin c?a h? th?ng v? c?c ch?ng t? i?n t? ang l?u h?nh, th? ti?p t?c ??c l?u tr?, cho ?n khi vi?c h?y ch?ng t? i?n t? ho?n to?n kh?ng ?nh h??ng ?n c?c giao d?ch i?n t? kh?c th? m?i ??c ti?u h?y.i?u 12. Quy?n v? ngh)a v? c?a ng??i n?p thu?1. Th?c hi?n c?c quy?n v? ngh)a v? theo quy ?nh t?i Lu?t Qu?n l? thu?, Lu?t Giao d?ch i?n t? v? c?c vn b?n h??ng d?n.2. ??c h??ng d?n, h? tr? trong qu? tr?nh th?c hi?n giao d?ch i?n t? trong l)nh v?c thu?.3. ??c tra c?u ? xem, in to?n b? ch?ng t? i?n t? ng??i n?p thu? ? g?i ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? theo quy ?nh c?a Lu?t Qu?n l? thu?, Lu?t Giao d?ch i?n t? v? c?c vn b?n h??ng d?n.4. ??c c?ng nh?n ho?n th?nh c?c th? t?c v? thu? theo quy ?nh c?a Lu?t Qu?n l? thu? v? s? d?ng ch?ng t? i?n t? trong c?c giao d?ch v?i c? quan thu? v? c?c c? quan, t? ch?c c? li?n quan.5. ??c s? d?ng t?i kho?n giao d?ch thu? i?n t? do c? quan thu? c?p ? th?c hi?n c?c th? t?c h?nh ch?nh thu? b?ng ph??ng th?c i?n t?, tr? tr??ng h?p n?p thu? qua c?c h?nh th?c n?p thu? i?n t? kh?c c?a ng?n h?ng.6. C? tr?ch nhi?m chu?n b?, x?y d?ng, qu?n l? v?n h?nh h? th?ng h? t?ng k? thu?t c?a m?nh ph?c v? vi?c giao d?ch i?n t? v?i c? quan thu? ??c thu?n l?i v? ?ng quy ?nh.7. C? tr?ch nhi?m cung c?p, c?p nh?t th?ng tin ng k? giao d?ch i?n t? m?t c?ch k?p th?i, ch?nh x?c v? qu?n l?, s? d?ng t?i kho?n giao d?ch thu? i?n t? c?a m?nh v?i c? quan thu? ?m b?o an to?n, b?o m?t, ?ng m?c ?ch.8. C? tr?ch nhi?m qu?n l? ch?ng th? s? v? ?m b?o t?nh ch?nh x?c c?a ch? k? s? tr?n ch?ng t? i?n t? c?a m?nh.9. C? tr?ch nhi?m theo d?i, c?p nh?t, ph?n h?i c?c th?ng tin li?n quan ?n giao d?ch i?n t? v?i c? quan thu? v? th?c hi?n theo c?c h??ng d?n, th?ng b?o c?a c? quan thu? ? g?i ?n ?a ch? th? i?n t? c?a ng??i n?p thu? v? tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.i?u 13. Tr?ch nhi?m v? quy?n h?n c?a c? quan thu?, c?ng ch?c thu?1. Th?c hi?n tr?ch nhi?m v? quy?n h?n theo quy ?nh t?i Lu?t Qu?n l? thu?, Lu?t Giao d?ch i?n t?, c?c vn b?n h??ng d?n v? c?c quy ?nh t?i Th?ng t? n?y.2. H??ng d?n, h? tr? ? ng??i n?p thu?, t? ch?c cung c?p d?ch v? T-VAN, ng?n h?ng v? c?c t? ch?c li?n quan th?c hi?n c?c giao d?ch i?n t? trong l)nh v?c thu?.3. X?y d?ng, qu?n l?, v?n h?nh h? th?ng ti?p nh?n v? x? l? d? li?u thu? i?n t? ?m b?o an ninh, an to?n, b?o m?t v? li?n t?c. Th?i gian d?ng h? th?ng ? b?o tr? kh?ng ??c qu? 2% t?ng s? gi? cung c?p d?ch v? v? ch? th?c hi?n ngo?i gi? l?m vi?c. Tr??ng h?p d?ng h? th?ng ? b?o tr? ph?i th?ng b?o tr?n Trang th?ng tin i?n t? (www.gdt.gov.vn) v? C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.4. Cung c?p th?ng tin v? ng??i n?p thu? ng k? thay ?i, b? sung, ng?ng giao d?ch i?n t? trong l)nh v?c thu?, th?ng tin ph?i h?p thu ng?n s?ch nh? n??c cho c?c ng?n h?ng ? th?c hi?n n?p thu? i?n t?.5. X?y d?ng h? th?ng k?t n?i th?ng tin, cung c?p th?ng tin v? s? ti?n thu? ? n?p ng?n s?ch nh? n??c cho c?c c? quan, t? ch?c, c? nh?n c? li?n quan b?ng i?n t? ? th?c hi?n c?c th? t?c h?nh ch?nh cho ng??i n?p thu? theo quy ?nh.6. C?p nh?t c?c th?ng tin ng k? giao d?ch thu? i?n t? c?a ng??i n?p thu? m?t c?ch k?p th?i, ?y ?, ch?nh x?c.7. G?i c?c th?ng tin ph?n h?i cho ng??i n?p thu? theo c?c th?ng tin ng??i n?p thu? ? ng k? th?c hi?n giao d?ch i?n t? v?i c? quan thu?.8. Tr??ng h?p ch?ng t? i?n t? c?a ng??i n?p thu? ? ??c l?u trong c? s? d? li?u c?a c? quan thu? th? c? quan thu?, c?ng ch?c thu? ph?i th?c hi?n khai th?c, s? d?ng d? li?u tr?n h? th?ng, kh?ng ??c y?u c?u ng??i n?p thu? cung c?p h? s? thu?, ch?ng t? n?p thu? b?ng gi?y.i?u 14. Trach nhi?#m c?a c?c c? quan, ?n v? trong vi?c qu?n l?, h? tr? ng??i n?p thu? th?c hi?n giao d?ch i?n t? trong l)nh v?c thu?1. Kho b?c Nh? n??ca) Ph?i h?p v?i c? quan thu?, ng?n h?ng trong vi?c truy?n, nh?n, x?c nh?n th?ng tin n?p thu? i?n t?, ho?n thu? i?n t? c?a ng??i n?p thu?.b) Cung c?p ?y ? th?ng tin danh m?c t?i kho?n thu ng?n s?ch c?a Kho b?c Nh? n??c m? t?i c?c ng?n h?ng theo ph??ng th?c i?n t? cho c? quan thu?.c) X? l?, ?i so?t d? li?u v? n?p thu? i?n t?, ho?n thu? i?n t? v?i c?c ng?n h?ng v? c? quan thu?.2. Ng?n h?nga) Ph?i h?p v?i c? quan thu?, Kho b?c Nh? n??c trong vi?c th?c hi?n n?p thu? i?n t?, ho?n thu? i?n t? cho ng??i n?p thu?.b) Ph?i h?p v?i c? quan thu?, Kho b?c Nh? n??c th?c hi?n x? l?, ?i so?t d? li?u v? n?p thu? i?n t?, ho?n thu? i?n t?.c) Truy?n, nh?n th?ng tin t?i kho?n c?a ng??i n?p thu? ng k? n?p thu? i?n t?, th?ng tin ch?ng t? n?p thu? i?n t? v?i c? quan thu? m?t c?ch k?p th?i, ?y ?, ch?nh x?c.d) H? tr? ng??i n?p thu? trong qu? tr?nh th?c hi?n n?p thu? i?n t?.3. C?c c? quan, ?n v? kh?c c? li?n quana) Ph?i h?p v?i c? quan thu? trong vi?c ti?p nh?n, gi?i quy?t, qu?n l?, h? tr? ng??i n?p thu? th?c hi?n giao d?ch v?i c? quan thu? b?ng ph??ng th?c i?n t?.b) Ph?i h?p v?i c? quan thu? trong vi?c k?t n?i, trao ?i,truy?n, nh?n th?ng tin v? ch?ng t? i?n t? ? th?c hi?n c?c th? t?c h?nh ch?nh cho ng??i n?p thu? theo quy ?nh.c) S? d?ng ch?ng t? i?n t? do c? quan thu? cung c?p ? gi?i quy?t c?c th? t?c h?nh ch?nh cho ng??i n?p thu?, kh?ng ??c y?u c?u ng??i n?p thu? n?p ch?ng t? gi?y.Ch??ng IIGIAO D?CH V?I C? QUAN THU? B?NG PH??NG TH?C I?N T?M?c 1. NG K? GIAO D?CH V?I C? QUAN THU? B?NG PH??NG TH?C I?N T?i?u 15. ng k? giao d?ch v?i c? quan thu? b?ng ph??ng th?c i?n t?1. Ng??i n?p thu? truy c?p v?o C? ng th?ng tin i?#n t?  c?a T?ng c?c Thu? th?c hi?n ng k? giao d?ch v?i c? quan thu? b?ng ph??ng th?c i?n t?(theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=01/K-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  01/K-TT ban h?nh k?m theo Th?ng t? n?y), k? i?n t? v? g?i ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.Sau khi nh?n ??c h? s? ng k? giao d?ch b?ng ph??ng th?c i?n t? c?a ng??i n?p thu?, C?ng th?ng tin i?n t? c?a T?ng c?c Thu?g?i th?ng b?o(theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=03/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  03/TB-TT ban h?nh k?m theo Th?ng t? n?y) v? vi?c ch?p nh?n ho?c kh?ng ch?p nh?n ng k? giao d?ch thu? i?n t? cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ch?m nh?t 15 ph?t sau khi nh?n ??c h? s? ng k? giao d?ch b?ng ph??ng th?c i?n t? c?a ng??i n?p thu?.Tr??ng h?p ch?p nh?n,C?ng th?ng tin i?n t? c?a T?ng c?c Thu? g?i k?m th?ng tin v? t?i kho?n giao d?ch thu? i?n t? cho ng??i n?p thu?. Ng??i n?p thu? c? tr?ch nhi?m ?i m?t kh?u t?i kho?n giao d?ch thu? i?n t? v?i c? quan thu? ? ??c c?p l?n ?u v? thay ?i m?t kh?u ?t nh?t 06 (s?u) th?ng m?t l?n ? ?m b?o an to?n, b?o m?t.Tr??ng h?p kh?ng ch?p nh?n, ng??i n?p thu? cn c? th?ng b?o kh?ng ch?p nh?n ng k? giao d?ch i?n t? c?a c? quan thu? ? ho?n ch?nh th?ng tin ng k? ho?c li?n h? v?i c? quan thu? qu?n l? ? ??c h??ng d?n, h? tr?.M?i ng??i n?p thu? ??c c?p m?t t?i kho?n giao d?ch thu? i?n t? ? th?c hi?n ?y ? c?c giao d?ch i?n t? v?i c? quan thu? theo quy ?nh t?i kho?n 1, i?u 1 Th?ng t? n?y, tr? quy ?nh t?i kho?n 2i?u n?y.2. ?i v?i th? t?c ng k? n?p thu? i?n t?,ng??i n?p thu? sau khi ho?n th?nh vi?c th?c hi?n ng k? giao d?ch i?n t? v?i c? quan thu? theo quy ?nh t?i kho?n 1 i?u n?y ph?i th?c hi?n ng k? v?i ng?n h?ng n?i m? t?i kho?n theo quy ?nh c?a ng?n h?ng.Ng?n h?ng n?i ng??i n?p thu? m? t?i kho?n g?i th?ng b?o (theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=04/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  04/TB-TT ban h?nh k?m theo Th?ng t? n?y) v? vi?c ch?p nh?n ho?c kh?ng ch?p nh?n ng k? n?p thu? i?n t? cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? trong th?i h?n ch?m nh?t l? 03 (ba) ng?y l?m vi?c k? t? ng?y nh?n ??c b?n ng k? c?a ng??i n?p thu?.Tr??ng h?p kh?ng ch?p nh?n, ng??i n?p thu? cn c? th?ng b?o kh?ng ch?p nh?n n?p thu? i?n t? c?a ng?n h?ng ? ho?n ch?nh th?ng tin ng k? ho?c li?n h? v?i c? quan thu? qu?n l?, ng?n h?ng n?i m? t?i kho?n ? ??c h??ng d?n, h? tr?.3. ?i v?i c? nh?n th?c hi?n giao d?ch i?n t? v?i c? quan thu? b?ng m? x?c th?c giao d?ch i?n t? theo quy ?nh t?i kho?n 1, i?u 6Th?ng t? n?y, th?c hi?n ng k? giao d?ch v?i c? quan thu? b?ng ph??ng th?c i?n t? nh? sau:a) Tr??ng h?p c? nh?n ph?t sinh ngh)a v? khai thu?, n?p thu? theo t?ng l?n ph?t sinh th? kh?ng ph?i th?c hi?n th? t?c ng k? giao d?ch i?n t? v?i c? quan thu? theo quy ?nh t?i kho?n 1 i?u n?y.b) Tr??ng h?p c? nh?n ph?t sinh ngh)a v? khai thu?, n?p thu? ?nh k? th?c hi?n truy c?p v?o C? ng th?ng tin i?#n t?  c?a T?ng c?c Thu?, ng k? giao d?ch i?n t? v?i c? quan thu? theo quy ?nh t?i kho?n 1, kho?n 2 i?u n?y ? ??c c?p t?i kho?n giao d?ch thu? i?n t?.i?u 16. ng k? thay ?i, b? sung th?ng tin giao d?ch i?n t?1. Ng??i n?p thu? truy c?p v?o C? ng th?ng tin i?#n t?  c?a T?ng c?c Thu?? c?p nh?t thay ?i, b? sung th?ng tin ng k? giao d?ch i?n t? v?i c? quan thu?(theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=02/K-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  02/K-TT ban h?nh k?m theo Th?ng t? n?y), k? i?n t? v? g?i ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.Sau khi nh?n ??c th?ng tin thay ?i, b? sung c?a ng??i n?p thu?, C?ng th?ng tin i?n t? c?a T?ng c?c Thu? g?i th?ng b?o (theo m?u HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=03/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  03/TB-TT ban h?nh k?m theo Th?ng t? n?y) v? vi?c ch?p nh?n ho?c kh?ng ch?p nh?n th?ng tin ng k? thay ?i, b? sung cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.2. ?i v?i th?ng tin thay ?i, b? sung v? t?i kho?n ng?n h?ng ? n?p thu? i?n t? th? ng??i n?p thu? th?c hi?n ng k? v?i ng?n h?ng n?i ng??i n?p thu? m? t?i kho?n theo quy ?nh t?i kho?n 2, i?u 15 Th?ng t? n?y.i?u 17. Th? t?c ng k? ng?ng giao d?ch v?i c? quan thu? b?ng ph??ng th?c i?n t?1. Tr??ng h?p ng??i n?p thu? ng?ng giao d?ch v?i c? quan thu? b?ng ph??ng th?c i?n t?, ng??i n?p thu? th?c hi?n truy c?p C? ng th?ng tin i?#n t?  c?a T?ng c?c Thu? ? khai b?o (theo m?u s?  HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=03/K-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank" 03/K-TT ban h?nh k?m theo Th?ng t? n?y), k? i?n t? v? g?i ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.Sau khi nh?n ??c ng k? ng?ng giao d?ch c?a ng??i n?p thu?, c? quan thu? ki?m tra, x?c ?nh ng??i n?p thu? ? i?u ki?n ng?ng giao d?ch v?i c? quan thu? b?ng ph??ng th?c i?n t?, g?i th?ng b?o(theo m?u HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=03/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  03/TB-TT ban h?nh k?m theo Th?ng t? n?y)v? vi?c ch?p nh?n ho?c kh?ng ch?p nh?n ng k? ng?ng giao d?ch cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.2. Tr??ng h?p ng??i n?p thu? ch?m d?t ho?t ?ng, t?m ng?ng ho?t ?ng ho?c c? th?ng b?o c?a c? quan thu? v? vi?c b? ?a ch? kinh doanh, C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ng?ng vi?c th?c hi?n c?c th? t?c h?nh ch?nh thu? b?ng ph??ng th?c i?n t?, ?ng th?i g?i th?ng b?o(theo m?u HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=03/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  03/TB-TT ban h?nh k?m theo Th?ng t? n?y) v? vi?c ng?ng giao d?ch i?n t? c?a ng??i n?p thu? v?i c? quan thu? cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?, k? t? th?i i?m thu h?i Gi?y ch?ng nh?n ng k? doanh nghi?p, Gi?y ch?ng nh?n ng k? thu?, th?ng b?o ng??i n?p thu? t?m ng?ng ho?t ?ng, th?ng b?o ng??i n?p thu? b? ?a ch? kinh doanh.3. K? t? th?i i?m ng?ng giao d?ch i?n t? trong l)nh v?c thu?, ng??i n?p thu? kh?ng ??c th?c hi?n c?c th? t?c h?nh ch?nh thu? i?n t? theo quy ?nh t?i kho?n 1, i?u 1 Th?ng t? n?y nh?ng v?n ??c tra c?u c?c th?ng tin c?a giao d?ch i?n t? tr??c ? tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? b?ng c?ch s? d?ng t?i kho?n ho?c m? giao d?ch thu? i?n t? ? ??c c?p cho ?n khi c? quan thu? th?ng b?o t?i kho?n ? h?t hi?u l?c s? d?ng.Tr??ng h?p ng??i n?p thu? ti?p t?c giao d?ch v?i c? quan thu? b?ng ph??ng th?c i?n t? (tr? tr??ng h?p quy ?nh t?i kho?n 2 i?u n?y) th? th?c hi?n th? t?c ng k? nh? ng k? l?n ?u theo quy ?nh t?i i?u 15 Th?ng t? n?y.M?c 2. GIAO D?CH I?N T? TRONG NG K? THU?i?u 18. ng k? thu? i?n t?1. ng k? thu? i?n t? bao g?m vi?c c? quan thu? ti?p nh?n h? s? v? tr? k?t qu? ng k? thu? c?a ng??i n?p thu? theo quy ?nh c?a Lu?t Qu?n l? thu? b?ng ph??ng th?c i?n t? (tr? tr??ng h?p doanh nghi?p th?nh l?p, ho?t ?ng theo quy ?nh c?a Lu?t Doanh nghi?p).Ng??i n?p thu? th?c hi?n ng k? thu? i?n t? ph?i ??c c? quan thu? th?ng b?o ch?p nh?n ng k? giao d?ch thu? i?n t? theo quy ?nh t?i i?u 15 ho?c i?u 32 Th?ng t? n?y, tr? tr??ng h?p ng k? thu? v? c?p m? s? thu? theo quy ?nh t?i i?u 19 Th?ng t? n?y.2. H? s?, tr?nh t?, th? t?c v? ng k? thu? i?n t? th?c hi?n theo c?c quy ?nh hi?n h?nh v? ng k? thu?.i?u 19. ng k? thu? v? c?p m? s? thu?1. Ng??i n?p thu? (tr? tr??ng h?p doanh nghi?p th?nh l?p, ho?t ?ng theo quy ?nh c?a Lu?t Doanh nghi?p)th?c hi?n th? t?c ng k? thu? v? c?p m? s? thu? v?i c? quan thu? qua C? ng th?ng tin i?#n t?  c?a T?ng c?c Thu?.2. Ng??i n?p thu? th?c hi?n truy c?p v?o C? ng th?ng tin i?n t? c?a T?ng c?c Thu? ? khai T? khai ng k? thu? ?i v?i t?ng tr??ng h?p v? g?i k?m c?c h? s? theo quy ?nh d??i d?ng i?n t? ?n C? ng th?ng tin i?#n t?  c?a T?ng c?c Thu?.3. C? ng th?ng tin i?#n t?  c?a T?ng c?c Thu? th?c hi?n ti?p nh?n v? g?i th?ng b?o (theo m?u HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=01/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  01/TB-TT ban h?nh k?m theo Th?ng t? n?y) cho ng??i n?p thu? qua ?a ch? th? i?n t? ? ??c khai tr?n h? s? ng k? thu? ? ghi nh?n h? s? ? ??c g?i ?n c? quan thu? ho?c th?ng b?o l? do kh?ng nh?n h? s? cho ng??i n?p thu?.4. Trong th?i h?n 03 (ba) ng?y l?m vi?c k? t? ng?y C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ti?p nh?n h? s? ng k? thu? c?a ng??i n?p thu?, c? quan thu? th?c hi?n ki?m tra v? x? l? h? s? ng k? thu? c?a ng??i n?p thu? nh? sau:a) Tr??ng h?p ? i?u ki?n c?p m? s? thu?, c? quan thu? g?i th?ng b?o (theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=06/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  06/TB-TT ban h?nh k?m theo Th?ng t? n?y) v? vi?c ch?p nh?n h? s? ng k? c?p m? s? thu? ?n ?a ch? th? i?n t? c?a ng??i n?p thu?, trong th?ng b?o n?u r? th?i h?n tr? k?t qu? theo quy ?nh c?a ph?p lu?t v? ng k? thu?. Ng??i n?p thu? c? tr?ch nhi?m n?p h? s? ng k? thu? b?n gi?y cho c? quan thu? khi ?n nh?n Gi?y ch?ng nh?n ng k? thu? ho?c Th?ng b?o m? s? thu?.Tr??ng h?p h? s? ng k? thu? b?n gi?y kh?p ?ng v?i h? s? ng??i n?p thu? ? g?i qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?, c? quan thu? tr? Gi?y ch?ng nh?n ng k? thu? ho?c Th?ng b?o m? s? thu? cho ng??i n?p thu?.Tr??ng h?p h? s? ng k? thu? b?n gi?y kh?ng kh?p ?ng v?i h? s? ng??i n?p thu? ? g?i qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?, ng??i n?p thu? ph?i th?c hi?n gi?i tr?nh, b? sung h? s? ng k? thu? theo ?ng quy ?nh qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.Sau khi ??c c?p m? s? thu?, ng??i n?p thu? ph?i th?c hi?n ng k? giao d?ch i?n t? v?i c? quan thu? theo quy ?nh t?i i?u 15 ho?c i?u 32 Th?ng t? n?y.b) Tr??ng h?p h? s? ng k? thu? kh?ng ? i?u ki?n c?p m? s? thu?, c? quan thu? g?i th?ng b?o (theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=06/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  06/TB-TT ban h?nh k?m theo Th?ng t? n?y) v? vi?c kh?ng ch?p nh?n h? s? ho?c th?ng b?o y?u c?u gi?i tr?nh, b? sung th?ng tin, t?i li?u qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu??n ?a ch? th? i?n t? c?a ng??i n?p thu?. Sau khi c? quan thu? nh?n ??c gi?i tr?nh, b? sung th?ng tin, t?i li?u c?a ng??i n?p thu? th? th?c hi?n theo quy ?nh t?i i?m a, kho?n 4 i?u n?y.i?u 20. Thay ?i th?ng tin ng k? thu?, t?m ng?ng ho?t ?ng, ch?m d?t hi?u l?c m? s? thu? v? c?c th? t?c ng k? thu? kh?c1. Ng??i n?p thu? thay ?i th?ng tin ng k? thu?, t?m ng?ng ho?t ?ng, ch?m d?t hi?u l?c m? s? thu? v? c?c th? t?c ng k? thu? kh?c(tr? tr??ng h?p doanh nghi?p th?nh l?p, ho?t ?ng theo quy ?nh c?a Lu?t Doanh nghi?p)th?c hi?n truy c?p v?o C? ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c qua t? ch?c cung c?p d?ch v? T-VAN ? khai, g?i c?c h? s? v? ng k? thu? theo quy ?nh d??i d?ng i?n t?, k? i?n t? v? g?i ?n C?ng th?ng i?n t? c?a T?ng c?c Thu?.2. C? ng th?ng tin i?#n t?  c?a T?ng c?c Thu? th?c hi?n ti?p nh?n v? g?i th?ng b?o (theo m?u HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=01/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  01/TB-TT ban h?nh k?m theo Th?ng t? n?y) cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c c?a t? ch?c cung c?p d?ch v? T-VAN ? ghi nh?n h? s? ? ??c g?i ?n c? quan thu? ho?c th?ng b?o l? do kh?ng ti?p nh?n h? s? cho ng??i n?p thu?.3. C? quan thu? th?c hi?n ki?m tra, x? l? h? s? c?a ng??i n?p thu? theo quy ?nh c?a ph?p lu?t v? ng k? thu? v? tr? k?t qu? gi?i quy?t qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c c?a t? ch?c cung c?p d?ch v? T-VAN.Tr??ng h?p h? s? ?y ?, ?ng th? t?c v? ph?i tr? k?t qu? cho ng??i n?p thu?, trong th?i h?n 03 (ba) ng?y l?m vi?c k? t? ng?y c? quan thu? x?c nh?n vi?c n?p h? s? ng k? thu? i?n t?, c? quan thu? g?i th?ng b?o (theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=06/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  06/TB-TT ban h?nh k?m theo Th?ng t? n?y) cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c c?a t? ch?c cung c?p d?ch v? T-VAN, trong th?ng b?o n?u r? th?i h?n tr? k?t qu? theo quy ?nh c?a ph?p lu?t v? ng k? thu?.Tr??ng h?p k?t qu? tr? cho ng??i n?p thu? l? Gi?y ch?ng nh?n ng k? thu? ho?c Th?ng b?o m? s? thu?, ng??i n?p thu? c? tr?ch nhi?m ?n c? quan thu? ? nh?n Gi?y ch?ng nh?n ng k? thu? ho?c Th?ng b?o m? s? thu? b?ng vn b?n.Tr??ng h?p ng??i n?p thu? ? ??c c?p Gi?y ch?ng nh?n ng k? thu? ho?c Th?ng b?o m? s? thu? th? b?n ? c?p kh?ng c?n gi? tr? s? d?ng k? t? ng?y ??c c?p l?i Gi?y ch?ng nh?n ng k? thu? ho?c Th?ng b?o m? s? thu?.*,?????8 : < > @ P R ? ? 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????gd?>Md8?-DM? ????gd?>M4. ?i v?i c?c h? s? ch?a ?y ?, ch?a ?ng th? t?c theo quy ?nh, trong th?i h?n 03 (ba) ng?y l?m vi?c k? t? ng?y c? quan thu? x?c nh?n vi?c n?p h? s? ng k? thu? i?n t?, c? quan thu? g?i th?ng b?o y?u c?u gi?i tr?nh, b? sung th?ng tin, t?i li?u ho?c th?ng b?o v? vi?c kh?ng ch?p nh?n h? s? (theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=06/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  06/TB-TT ban h?nh k?m theo Th?ng t? n?y) cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c c?a t? ch?c cung c?p d?ch v? T-VAN.C? quan thu? nh?n ??c gi?i tr?nh, b? sung th?ng tin, t?i li?u c?a ng??i n?p thu? th? th?c hi?n theo quy ?nh t?i kho?n 3 i?u n?y.M?c 3. GIAO D?CH I?N T? TRONG KHAI THU?i?u 21. Thay ?i ngh)a v? khai thu?Ng??i n?p thu? th?c hi?n khai thu? i?n t? ph?i ??c c? quan thu? th?ng b?o ch?p nh?n ng k? giao d?ch thu? i?n t? theo quy ?nh t?i i?u 15 ho?c i?u 32 Th?ng t? n?y.Trong qu? tr?nh th?c hi?n khai thu? i?n t?, ng??i n?p thu? c? thay ?i, b? sung v? ngh)a v? khai thu? (lo?i thu?, ph??ng ph?p t?nh thu?, m?u h? s? khai thu?, k? t?nh thu?, ng?y b?t ?u, ng?y k?t th?c ph?i n?p h? s? khai thu?, nm t?i ch?nh) th? ng??i n?p thu? th?c hi?n ng k? thay ?i tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c c?a t? ch?c cung c?p d?ch v? T-VAN (tr??ng h?p s? d?ng d?ch v? T-VAN).C? quan thu? th?c hi?n c?p nh?t ngh)a v? khai thu? c?a ng??i n?p thu?, ?ng th?i g?i th?ng tin x?c nh?n ngh)a v? khai thu? cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?ho?c c?a t? ch?c cung c?p d?ch v? T-VAN.?i v?i tr??ng h?p thay ?i ngh)a v? khai thu? li?n quan ?n thay ?i ph??ng ph?p t?nh thu?, k? t?nh thu? th? trong th?i h?n 05 (nm) ng?y l?m vi?c k? t? ng?y nh?n ??c th?ng tin ? ngh? thay ?i c?a ng??i n?p thu?, c? quan thu? g?i th?ng b?o v? vi?c ch?p nh?n ho?c kh?ng ch?p nh?n cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c c?a t? ch?c cung c?p d?ch v? T-VAN.i?u 22. Khai thu? i?n t?1. Ng??i n?p thu? th?c hi?n khai thu? i?n t? theo m?t trong c?c c?ch sau:a) Khai thu? i?n t? tr?c tuy?n tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?: ng??i n?p thu? truy c?p C?ng th?ng tin i?n t? c?a T?ng c?c Thu?; th?c hi?n khai thu? tr?c tuy?n t?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu?, k? i?n t? v? g?i h? s? khai thu? i?n t? cho c? quan thu?.b) Khai thu? i?n t? b?ng c?c ph?n m?m, c?ng c? h? tr? khai thu?: ng??i n?p thu? l?p h? s? khai thu? i?n t? b?ng ph?n m?m, c?ng c? h? tr? ?p ?ng chu?n ?nh d?ng d? li?u c?a c? quan thu?; sau ? truy c?p v?o C?ng th?ng tin i?n t? c?a T?ng c?c Thu?, k? i?n t? v? g?i h? s? khai thu? i?n t? cho c? quan thu?.c) Khai thu? th?ng qua t? ch?c cung c?p d?ch v? T-VAN.2. C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c c?a t? ch?c cung c?p d?ch v? T-VAN ti?p nh?n h? s? khai thu? i?n t? c?a ng??i n?p thu?, g?i th?ng b?o (theo m?u HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=01/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  01/TB-TT ban h?nh k?m theo Th?ng t? n?y)? x?c nh?n n?p h? s? thu? i?n t? ho?c l? do kh?ng nh?n h? s? cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.Tr??ng h?p khai thu? th?ng qua t? ch?c cung c?p d?ch v? T-VAN th? t? ch?c cung c?p d?ch v? T-VAN th?c hi?n g?i th?ng b?o v? vi?c x?c nh?n n?p h? s? khai thu? i?n t? cho ng??i n?p thu?.3. Sau khi nh?n ??c h? s? khai thu? i?n t? c?a ng??i n?p thu?, ch?m nh?t 1gi?/1l?n, t? ch?c cung c?p d?ch v? T-VAN (tr??ng h?p s? d?ng d?ch v? T-VAN) ph?i g?i h? s? khai thu? i?n t? c?a ng??i n?p thu? cho c? quan thu?.4. Trong th?i h?n 03 (ba) ng?y l?m vi?c k? t? ng?y ti?p nh?n h? s? khai thu? i?n t? c?a ng??i n?p thu?, c? quan thu? g?i th?ng b?o v? vi?c i?u ch?nh, b? sung h? s? khai thu? i?n t? cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c c?a t? ch?c cung c?p d?ch v? T-VAN, ?ng th?i th?c hi?n ti?p nh?n th?ng tin b? sung h? s? khai thu? c?a ng??i n?p thu? b?ng ph??ng th?c i?n t?.5. Ng??i n?p thu? th?c hi?n gi?i tr?nh, b? sung h? s? khai thu?, ph?n h?i c?c th?ng b?o c?a c? quan thu? b?ng ph??ng th?c i?n t?.M?c 4. GIAO D?CH I?N T? TRONG N?P THU?i?u 23. i?u ki?n th?c hi?n n?p thu? i?n t?1. C?c ng?n h?ng ??c tham gia th? t?c n?p thu? b?ng ph??ng th?c i?n t? c?a ng??i n?p thu? n?u ?p ?ng ? c?c i?u ki?n sau ?y:a) ? tri?n khai h? th?ng CoreBanking.b) C? h? th?ng h? tr? thu ng?n s?ch nh? n??c v? c? kh? nng k?t n?i, trao ?i th?ng tin v?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.c) C? gi?i ph?p k? thu?t v? an to?n, b?o m?t,ghi nh?n v? truy?n t?i ??c ?y ? th?ng tin n?p thu? c?a ng??i n?p thu? theo quy ?nh.d) ?p ?ng c?c i?u ki?n theo quy ?nh c?a ph?p lu?t v? giao d?ch i?n t? v? c? s? d?ng h?nh th?c thanh to?n i?n t? theo quy ?nh c?a ng?n h?ng nh? n??c.2. Ng??i n?p thu? th?c hi?n n?p thu? i?n t? ph?i ??c c? quan thu?, ng?n h?ng ch?p nh?n ng k? giao d?ch thu? i?n t? theo quy ?nh t?i i?u 15 ho?c i?u 32 Th?ng t? n?y, tr? tr??ng h?p ng??i n?p thu? th?c hi?n n?p thu? i?n t? b?ng c?c h?nh th?c n?p thu? i?n t? kh?c theo quy ?nh c?a ng?n h?ng.i?u 24. H?nh th?c n?p thu? i?n t?Ng??i n?p thu? c? th? l?a ch?n c?c h?nh th?c sau ?y ? th?c hi?n n?p thu? i?n t?:1. Th?ng qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.2. Giao d?ch v?i ng?n h?ng n?i ng??i n?p thu? m? t?i kho?n th?ng qua h?nh th?c thanh to?n i?n t? (Internet, Mobile, ATM, POS v? c?c h?nh th?c thanh to?n i?n t? kh?c) c?a ng?n h?ng ? th?c hi?n th? t?c n?p thu?.i?u 25. ng k? n?p thu? i?n t?1. Tr??ng h?p ng k? n?p thu? i?n t? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?, ng??i n?p thu? th?c hi?n ng k? n?p thu? i?n t?, thay ?i th?ng tin, ng?ng giao d?ch n?p thu? i?n t? theo quy ?nh t?i i?u 15, i?u 16, i?u 17 ho?c i?u 32, i?u 33, i?u 34 (tr??ng h?p s? d?ng d?ch v? T-VAN) Th?ng t? n?y.2. Tr??ng h?p ng k? n?p thu? qua h?nh th?c thanh to?n i?n t? c?a ng?n h?ng (Internet, Mobile, ATM, POS va c?c h?nh th?c thanh to?n i?n t? khac), ng??i n?p thu? th?c hi?n theo quy ?nh c?a ng?n h?ng.i?u 26. N?p thu? i?n t?1. L?p ch?ng t? n?p thu? i?n t?a) Tr??ng h?p n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?Ng??i n?p thu? truy c?p C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c c?a t? ch?c cung c?p d?ch v? T-VAN, l?p ch?ng t? n?p thu? i?n t?, k? i?n t? v? g?i ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.Tr??ng h?p ng??i n?p thu? th?c hi?n n?p thu? i?n t? qua t? ch?c T-VAN, ngay khi ng??i n?p thu? k? i?n t? v? g?i ch?ng t? n?p thu? i?n t?, t? ch?c T-VAN ph?i k? i?n t? v? chuy?n ch?ng t? n?p thu? i?n t? ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.b) Tr??ng h?p n?p thu? qua h?nh th?c thanh to?n i?n t? c?a ng?n h?ng, ng??i n?p thu? th?c hi?n theo h??ng d?n c?a ng?n h?ng n?i ng??i n?p thu? m? t?i kho?n.2. Ti?p nh?n v? x? l? ch?ng t? n?p thu? i?n t?a) Tr??ng h?p n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?- T?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu?:C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ti?p nh?n, ki?m tra v? g?i th?ng b?o (theo m?u HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=01/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  01/TB-TT ban h?nh k?m theo Th?ng t? n?y) ? x?c nh?n ? nh?n ch?ng t? n?p thu? i?n t? c?a ng??i n?p thu? ho?c th?ng b?o l? do kh?ng nh?n ch?ng t? n?p thu? i?n t? g?i cho ng??i n?p thu?.Tr??ng h?p ng??i n?p thu? s? d?ng d?ch v? T-VAN, C?ng th?ng tin i?n t? c?a T?ng c?c Thu? g?i th?ng b?o x?c nh?n ? nh?n ch?ng t? n?p thu? i?n t? qua t? ch?c cung c?p d?ch v? T-VAN ? g?i cho ng??i n?p thu?.N?u ch?ng t? n?p thu? i?n t? h?p l?, C?ng th?ng tin i?n t? c?a T?ng c?c Thu? th?c hi?n k? i?n t? b?ng ch? k? s? c?a T?ng c?c Thu? l?n ch?ng t? n?p thu? i?n t? v? g?i ?n ng?n h?ng.- T?ing?n h?ng n?i ng??i n?p thu? m? t?i kho?nNg?n h?ng th?c hi?n ki?m tra th?ng tin tr?n ch?ng t? n?p thu? i?n t? v? i?u ki?n tr?ch n? t?i kho?n c?a ng??i n?p thu?:+Tr??ng h?p th?ng tin tr?n ch?ng t? n?p thu? i?n t? kh?ng h?p l? ho?c h?p l? nh?ng kh?ng ? i?u ki?n tr?ch n?, ng?n h?ng th?ng b?o (theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=05/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  05/TB-TT ban h?nh k?m theo Th?ng t? n?y) v? vi?c n?p thu? c?a ng??i n?p thu? ch?a th?nh c?ng, g?i cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.+ Tr??ng h?p th?ng tin tr?n ch?ng t? n?p thu? i?n t? h?p l?, ? i?u ki?n tr?ch n?, ng?n h?ng th?c hi?n tr?ch n? t?i kho?n c?a ng??i n?p thu? theo th?ng tin tr?n ch?ng t? n?p thu? i?n t? v? th?ng b?o (theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=05/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  05/TB-TT ban h?nh k?m theo Th?ng t? n?y) v? vi?c n?p thu? th?nh c?ng, ?ng g?i k?m ch?ng t? n?p thu? i?n t? (c? ch? k? s? c?a ng?n h?ng) cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.b) Tr??ng h?p n?p thu? qua h?nh th?c thanh to?n i?n t? c?a ng?n h?ng, ng?n h?ng th?c hi?n x? l? ch?ng t? n?p thu? i?n t? theo quy ?nh c?a ng?n h?ng n?i ng??i n?p thu? m? t?i kho?n v? truy?n th?ng tin v? ch?ng t? n?p thu? i?n t? c?a ng??i n?p thu? cho c? quan thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? l?u tr? v? tra c?u.3. Ng?n h?ng n?i ng??i n?p thu? m? t?i kho?n, ng?n h?ng n?i Kho b?c Nh? n??c c? t?i kho?n thu ng?n s?ch nh? n??c, Kho b?c Nh? n??c, c? quan thu? c? tr?ch nhi?m ?i chi?u, x? l? sai s?t (n?u c?) ?m b?o quy?n l?i cho ng??i n?p thu? trong vi?c th?c hi?n n?p thu? i?n t?.M?c 5. GIAO DI#CH I?#N T?  TRONG HOAN THU?i?u 27. L?#p va g? i h? s? ? nghi# hoan thu? i?n t?1.Ng??i n?p thu? th?c hi?n ho?n thu? i?n t? ph?i ??c c? quan thu? th?ng b?o ch?p nh?n ng k? giao d?ch thu? i?n t? theo quy ?nh t?i i?u 15 ho?c i?u 32 Th?ng t? n?y.2. Ng??i n?p thu? l?p v? g?i h? s? ? ngh? ho?n ?n c? quan thu? th?ng qua m?t trong c?c h?nh th?c sau:a) ?i v?i h? s? khai thu? ? c? n?i dung khai ? ngh? ho?n thu?: th?c hi?n ?ng th?i v?i vi?c l?p v? g?i h? s? khai thu? i?n t?.b) ?i v?i h? s? ? ngh? ho?n thu? l? Gi?y ? ngh? ho?n tr? kho?n thu ng?n s?ch nh? n??c v? c?c t?i li?u k?m theo:- G?i h? s? ? ngh? ho?n thu? tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?: ng??i n?p thu? truy c?p v?o C?ng th?ng tin i?n t? c?a T?ng c?c Thu?; th?c hi?n l?p h? s? ? ngh? ho?n thu?, k? i?n t? v? g?i h? s? ? ngh? ho?n thu? i?n t? ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.- G?i h? s? ? ngh? ho?n thu? th?ng qua t? ch?c cung c?p d?ch v? T-VAN. Sau khi nh?n ??c h? s? ? ngh? ho?n thu? c?a ng??i n?p thu?, t? ch?c cung c?p d?ch v? T-VAN c? tr?ch nhi?m g?i ngay h? s? ? ngh? ho?n thu? c?a ng??i n?p thu? ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.3. C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ti?p nh?n h? s? ? ngh? ho?n thu? c?a ng??i n?p thu?, th?ng b?o (theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=01/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  01/TB-TT ban h?nh k?m theo Th?ng t? n?y) ? x?c nh?n h? s? ? ngh? ho?n thu? ? ??c g?i ?n c? quan Thu? ho?c l? do kh?ng nh?n h? s? cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.Tr??ng h?p ng??i n?p thu? th?c hi?n g?i h? s? ? ngh? ho?n thu? qua t? ch?c cung c?p d?ch v? T-VAN, C?ng th?ng tin i?n t? c?a T?ng c?c Thu? g?i th?ng b?o ?n t? ch?c cung c?p d?ch v? T-VAN ? t? ch?c cung c?p d?ch v? T-VAN g?i cho ng??i n?p thu?.i?u 28. Th?ng b?o k?t qu? gia i quy?t h? s? hoan thu? i?n t?1. C? quan thu? c? tr?ch nhi?m gi?i quy?t h? s? ? ngh? ho?n thu? c?a ng??i n?p thu? ? ti?p nh?n b?ng ph??ng th?c i?n t? theo quy ?nh c?a Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n. K?t qu? gi?i quy?t h? s? ho?n thu? c?a ng??i n?p thu? ??c c? quan thu? g?i cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? (l? c?c th?ng b?o, quy?t ?nh li?n quan ?n qu? tr?nh gi?i quy?t ho?n thu?, k?t qu? gi?i quy?t ho?n thu? c?a c? quan thu? ?i v?i h? s? ? ngh? ho?n thu? c?a ng??i n?p thu?).2. C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c c?a t? ch?c cung c?p d?ch v? T-VAN ti?p nh?n vn b?n gi?i tr?nh, b? sung th?ng tin, t?i li?u c?a ng??i n?p thu?.3. C? quan thu? g?i quy?t ?nh ho?n thu? ho?c quy?t ?nh ho?n thu? ki?m b? tr? thu ng?n s?ch nh? n??c cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c c?a t? ch?c cung c?p d?ch v? T-VAN; ?ng th?i g?i quy?t ?nh ho?n thu? v? l?nh ho?n tr? kho?n thu ng?n s?ch nh? n??c ho?c quy?t ?nh ho?n thu? v? l?nh ho?n tr? ki?m b? tr? kho?n thu ng?n s?ch nh? n??c cho Kho b?c Nh? n??c b?ng ph??ng th?c i?n t?.4. Kho b?c Nh? n??c th?c hi?n h?ch to?n ho?n tr?, h?ch to?n b? tr? thu ng?n s?ch nh? n??c v? chuy?n ti?n ho?n thu? v?o t?i kho?n c?a ng??i n?p thu? t?i ng?n h?ng theo th?ng tin c? quan thu? cung c?p theo quy ?nh hi?n h?nh.Vi?c truy?n, nh?n th?ng tin h?ch to?n ho?n tr?, h?ch to?n b? tr? kho?n thu ng?n s?ch nh? n??c gi?a c? quan thu? v? Kho b?c Nh? n??c ??c th?c hi?n theo quy ?nh v? trao ?i th?ng tin gi?a Kho b?c Nh? n??c v? c? quan thu? hi?n h?nh.5. Tr??ng h?#p C?ng th?ng tin i?n t? c?a T?ng c?c Thu?v? h? th?ng c?a Kho b?c Nh? n??c kh?ng th?c hi?n ??c vi?c trao ?i th?ng tin b?ng ph??ng th?c i?n t? thi c? quan thu? g? i quy?t ?nh ho?n thu? v? l?nh ho?n tr? kho?n thu ng?n s?ch nh? n??c ho?c quy?t ?nh ho?n thu? v? l?nh ho?n tr? ki?m b? tr? kho?n thu ng?n s?ch nh? n??c b?ng vn ba n ?n Kho ba#c Nha n??c.M?c 6. GIAO D?CH I?N T? TRONG CUNG C?P C?C D?CH V? H? TR? NG??I N?P THU? B?NG PH??NG TH?C I?N T?i?u 29. Tra c?u th?ng tin c?a ng??i n?p thu?1. Ng??i n?p thu? s? d?ng t?i kho?n giao d?ch thu? i?n t? ? ??c c?p ? tra c?u, xem, in to?n b? th?ng tin v? h? s?, ch?ng t?, th?ng b?o ? nh?n/g?i gi?a c? quan thu? v? ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? v? c? gi? tr? nh? x?c nh?n b?ng vn b?n c?a c? quan thu?.2. Ng??i n?p thu? ch?a ng k? v? ch?a ??c c? quan thu? ch?p nh?n giao d?ch thu? i?n t? v?i c? quan thu? nh?ng ? th?c hi?n m?t trong c?c giao d?ch i?n t? theo quy ?nh t?i m?c 2,3,4 Ch??ng II Th?ng t? n?y (bao g?m: ng??i n?p thu? ng k? thu? v? c?p m? s? thu?; n?p thu? i?n t? qua h?nh th?c thanh to?n i?n t? c?a ng?n h?ng...) ??c tra c?u th?ng tin ng k? thu?, khai thu?, n?p thu?, tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? theo m? giao d?ch i?n t? ? ??c c?p cho t?ng l?n giao d?ch i?n t?.i?u 30. G?i c?c th?ng b?o, vn b?n c?a c? quan thu?1. C?c lo?i th?ng b?o, vn b?n c?a c? quan thu?:a) Th?ng b?o c?a C?ng th?ng tin i?n t? c?a T?ng c?c Thu?: l? t?t c? c?c th?ng b?o ph?n h?i do C?ng th?ng tin i?n t? c?a T?ng c?c Thu?t?o l?p v? g?i cho ng??i n?p thu?, th?ng b?o x?c nh?n v? vi?c ? nh?n c?c h? s? thu?, ch?ng t? n?p thu? i?n t? c?a ng??i n?p thu?.b) Th?ng b?o c?a c? quan thu?: bao g?m t?t c? c?c th?ng b?o c?a c? quan thu? g?i cho ng??i n?p thu? ? th?ng b?o v? qu? tr?nh, k?t qu? x? l? h? s? thu? c?a ng??i n?p thu?, h??ng d?n, y?u c?u ng??i n?p thu? th?c hi?n gi?i tr?nh, b? sung th?ng tin t?i li?u c? li?n quan ?n h? s? thu? c?a ng??i n?p thu? theo quy ?nh c?a ph?p lu?t v? qu?n l? thu?.c) Bi?n b?n, Quy?t ?nh x? ph?t vi ph?m h?nh ch?nh v? ch?m n?p, kh?ng n?p h? s? khai thu?, h? s? ng k? thu? c?a ng??i n?p thu? ??c c? quan thu? l?p v? g?i ?n ng??i n?p thu?.d) Th?ng b?o c?a c? quan thu? v? c?c quy ?nh, ch?nh s?ch thu? v? c?c th?ng b?o kh?c v? thu?.2. Nguy?n t?c, h?nh th?c l?p v? g?i th?ng b?o, vn b?n c?a c? quan thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?a) C?ng th?ng tin i?n t? c?a T?ng c?c Thu? t? ?ng t?o l?p v? g?i c?c th?ng b?o v? vi?c ti?p nh?n h? s? thu?, ch?ng t? n?p thu? i?n t? c?a ng??i n?p thu? theo m?u quy ?nh t?i Th?ng t? n?y.b) Th?ng b?o ??c t? ?ng t?o l?p t? h? th?ng qu?n l? thu? c?a ng?nh thu? ??c chuy?n qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? g?i cho ng??i n?p thu?. Vi?c t?o l?p c?c th?ng b?o n?y ??c th?c hi?n theo quy ?nh nghi?p v? v? qu?n l? thu? tr?n h? th?ng qu?n l? thu? c?a ng?nh thu?.c) Th?ng b?o, vn b?n b?ng gi?y c?a c? quan thu? ??c chuy?n th?nh ch?ng t? i?n t? v? g?i cho ng??i n?p thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu?. Vi?c t?o l?p, ban h?nh c?c th?ng b?o n?y theo quy ?nh c?a ph?p lu?t v? qu?n l? thu?.d) T?t c? c?c th?ng b?o, vn b?n ?u ??c g?i ?n ?a ch? th? i?n t? c?a ng??i n?p thu? ? ng k? v?i c? quan thu? v? ??c tra c?u, xem, in tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? theo quy ?nh t?i i?u 29 Th?ng t? n?y.3. Ng??i n?p thu? c? tr?ch nhi?m ti?p nh?n, th?c hi?n theo c?c n?i dung, y?u c?u ghi tr?n th?ng b?o, vn b?n c?a c? quan thu? theo th?i h?n quy ?nh, th??ng xuy?n ki?m tra th? i?n t? theo ?a ch? th? i?n t? ? ng k? v?i c? quan thu?, ng nh?p t?i kho?n giao d?ch thu? i?n t? tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? tra c?u, xem, in th?ng b?o, vn b?n c? quan thu? ? g?i cho ng??i n?p thu?. C? quan thu? kh?ng ch?u tr?ch nhi?m ?i v?i tr??ng h?p ng??i n?p thu? kh?ng ki?m tra, kh?ng ?c th?ng b?o, vn b?n c?a c? quan thu? t?i t?i kho?n giao d?ch thu? i?n t? v? qua ?a ch? th? i?n t?, k? c? trong tr??ng h?p ng??i n?p thu? kh?ng truy c?p ??c C?ng th?ng tin i?n t? c?a T?ng c?c Thu? do l?i k? thu?t thu?c v? h? th?ng h? t?ng, thi?t b? c?a ng??i n?p thu? ho?c do ?a ch? th? i?n t? c?a ng??i n?p thu? ? ng k? v?i c? quan thu? kh?ng ch?nh x?c.Ch??ng IIID?CH V? GI? TR? GIA TNG V? GIAO D?CH I?N T? TRONG L(NH V?C THU? (T-VAN)M?c 1. L?A CH?N T? CH?C CUNG C?P D?CH V? T-VANi?u 31. L?a ch?n t? ch?c ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin ? k? th?a thu?n cung c?p d?ch v? T-VAN1. Ti?u ch? l?a ch?n t? ch?c ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin ? k? th?a thu?n cung c?p d?ch v? T-VAN.a) V? ch? th?- L? doanh nghi?p ho?t ?ng t?i Vi?t Nam c? Gi?y ch?ng nh?n ng k? doanh nghi?p ho?c Gi?y ch?ng nh?n ?u t? ho?c Gi?y ph?p ?u t? c?a doanh nghi?p ?u t? t?i Vi?t Nam trong l)nh v?c c?ng ngh? th?ng tin.- C? kinh nghi?m trong vi?c x?y d?ng gi?i ph?p c?ng ngh? th?ng tin v? gi?i ph?p trao ?i d? li?u i?n t? gi?a c?c t? ch?c, c? th?:+ C? t?i thi?u 03 nm ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin.+ ? tri?n khai h? th?ng, ?ng d?ng c?ng ngh? th?ng tin cho t?i thi?u 10 t? ch?c.+ ? tri?n khai h? th?ng trao ?i d? li?u i?n t? ? ph?c v? trao ?i d? li?u i?n t? gi?a c?c chi nh?nh c?a doanh nghi?p v?i nhau ho?c gi?a c?c t? ch?c v?i nhau.+ C? ch?ng th? s? do t? ch?c cung c?p d?ch v? ch?ng th?c ch? k? s? c?ng c?ng c?p v? ang c?n hi?u l?c.b) V? t?i ch?nh- C? ? nng l?c t?i ch?nh ? thi?t l?p h? th?ng trang thi?t b? k? thu?t, t? ch?c v? duy tr? ho?t ?ng ph? h?p v?i quy m? cung c?p d?ch v?.- C? k? qu? t?i m?t ng?n h?ng ho?t ?ng t?i Vi?t Nam ho?c c? gi?y b?o l?nh c?a m?t ng?n h?ng ho?t ?ng t?i Vi?t Nam kh?ng d??i 5 t? ?ng, ho?c mua b?o hi?m ? gi?i quy?t c?c r?i ro v? c?c kho?n ?n b? c? th? x?y ra trong qu? tr?nh cung c?p d?ch v? v? thanh to?n chi ph? ti?p nh?n v? duy tr? c? s? d? li?u c?a doanh nghi?p trong qu? tr?nh cung c?p d?ch v? T-VAN.- C? tr? s? l?m vi?c, ?a i?m ?t trang thi?t b? ph?i ?m b?o an to?n ph? h?p v?i lo?i h?nh d?ch v? cung c?p.c) V? nh?n s?- ?i ngi c?n b? k? thu?t t?i thi?u c? 5 c?n b? tr?nh ? ?i h?c chuy?n ng?nh c?ng ngh? th?ng tin, c? kinh nghi?m th?c ti?n v? qu?n tr? m?ng, b?o m?t v? h? th?ng trao ?i d? li?u i?n t?, qu?n tr? c? s? d? li?u, am hi?u ph?p lu?t thu?.- C? ?i ngi nh?n vi?n k? thu?t, th??ng xuy?n tr?c 24 gi? trong ng?y ? duy tr? h? th?ng trao ?i d? li?u i?n t? v? h? tr? ng??i s? d?ng d?ch v? T-VAN.d) V? k? thu?t- Thi?t l?p h? th?ng thi?t b?, k? thu?t ?m b?o c?c y?u c?u sau:+ ?m b?o cung c?p d?ch v? cho ng??i n?p thu? v? k?t n?i v?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu? tr?c tuy?n 24 gi? trong ng?y v? 7 ng?y trong tu?n, bao g?m c? ng?y ngh? (th? b?y, ch? nh?t, ng?y l?, T?t). Th?i gian d?ng h? th?ng ? b?o tr? kh?ng qu? 2% t?ng s? gi? cung c?p d?ch v?.+ C? kh? nng ph?t hi?n, c?nh b?o v? ngn ch?n c?c truy c?p b?t h?p ph?p, c?c h?nh th?c t?n c?ng tr?n m?i tr??ng m?ng ? ?m b?o t?nh b?o m?t, to?n v?n c?a d? li?u trao ?i gi?a c?c b?n tham gia; c? bi?n ph?p ki?m so?t giao d?ch v?i ng??i n?p thu? v? v?i c? quan thu?.+ C? c?c quy tr?nh v? th?c hi?n sao l?u d? li?u, sao l?u tr?c tuy?n d? li?u, kh?i ph?c d? li?u; th?i gian ph?c h?i d? li?u t?i a 08 gi? k? t? th?i i?m h? th?ng g?p s? c?.- C? gi?i ph?p l?u tr? k?t qu? c?c l?n truy?n nh?n gi?a c?c b?n tham gia giao d?ch; l?u tr? ch?ng t? i?n t? trong th?i gian giao d?ch ch?a ho?n th?nh v?i y?u c?u th?ng i?p d? li?u i?n t? g?c ph?i ??c l?u gi? tr?n h? th?ng v? ??c truy c?p tr?c tuy?n.- Nh?t k? giao d?ch i?n t? tr?n h? th?ng ph?i ??c l?u tr? trong th?i gian t?i thi?u 10 nm k? t? th?i i?m th?c hi?n th?nh c?ng giao d?ch. C?c th?ng tin n?y c? th? ??c tra c?u tr?c tuy?n trong th?i gian l?u tr? n?u tr?n.- C? c?c ph??ng ?n v? h? th?ng d? ph?ng ?m b?o duy tr? ho?t ?ng an to?n, li?n t?c v? c? c?c ph??ng ?n x? l? t?nh hu?ng b?t th??ng, kh?c ph?c s? c?.- ?p ?ng c?c y?u c?u chu?n k?t n?i d? li?u theo y?u c?u c?a T?ng c?c thu?.2. Giao T?ng c?c Thu? xem x?t ? ngh? k? th?a thu?n, th?c hi?n ki?m tra t? ch?c ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin ?p ?ng ?y ? c?c ti?u ch? t?i kho?n 1 i?u n?y v? k? th?a thu?n cung c?p d?ch v? T-VAN theo tr?nh t? quy ?nh t?i kho?n 3 i?u n?y.3. Tr?nh t? k? th?a thu?n cung c?p d?ch v? T-VANa) T? ch?c ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin ?p ?ng ?y ? c?c ti?u ch? t?i kho?n 1 i?u n?y g?i vn b?n ? ngh? k? th?a thu?n cung c?p d?ch v? T-VAN, c?c t?i li?u ch?ng minh ?p ?ng ti?u ch? y?u c?u v? ? ?n cung c?p d?ch v? T-VAN ?n T?ng c?c Thu?.b) Trong th?i h?n 20 ng?y k? t? ng?y nh?n ??c ? ngh? k? th?a thu?n cung c?p d?ch v? T-VAN, T?ng c?c Thu? c? vn b?n th?ng b?o v? vi?c ch?p thu?n ho?c kh?ng ch?p thu?n ? ngh? k? th?a thu?n cung c?p d?ch v? T-VAN, tr??ng h?p kh?ng ch?p thu?n n?u r? l? do.c) K? t? ng?y T?ng c?c Thu? th?ng b?o v? vi?c ch?p nh?n ? ngh? k? tho? thu?n cung c?p d?ch v? T-VAN, t? ch?c th?c hi?n k?t n?i v?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu?. T?ng c?c Thu? th?c hi?n ki?m tra v? k? vn b?n tho? thu?n n?u k?t qu? ki?m tra ?p ?ng cung c?p d?ch v? T-VAN. Tr??ng h?p k?t qu? ki?m tra kh?ng ?p ?ng vi?c cung c?p d?ch v? T-VAN, T?ng c?c Thu? c? vn b?n th?ng b?o t? ch?i k? tho? thu?n v? n?u r? l? do.d) Ch?m nh?t 10 ng?y sau khi k? th?a thu?n, T?ng c?c Thu? c?ng b? c?ng khai tr?n Trang th?ng tin i?n t? (www.gdt.gov.vn), C?ng th?ng tin i?n t? c?a T?ng c?c Thu? v? danh s?ch t? ch?c ? k? th?a thu?n cung c?p d?ch v? T-VAN.e) Tr??ng h?p sau khi k? th?a thu?n cung c?p d?ch v? T-VAN, t? ch?c cung c?p d?ch v? T-VAN c? thay ?i, b? sung th?ng tin li?n quan ?n th?a thu?n ? k? v?i T?ng c?c Thu?, trong th?i h?n 10 ng?y l?m vi?c k? t? ng?y ph?t sinh thay ?i, t? ch?c cung c?p d?ch v? T-VAN ph?i trao ?i v? th?ng nh?t v?i T?ng c?c Thu? b?ng vn b?n.f) Tr??ng h?p t? ch?c cung c?p d?ch v? T-VAN ng?ng cung c?p d?ch v? T-VAN th? tr??c th?i h?n ? ngh? ng?ng 30 ng?y, t? ch?c cung c?p d?ch v? T-VAN ph?i trao ?i v? th?ng nh?t v?i T?ng c?c Thu? b?ng vn b?n ? T?ng c?c Thu? th?ng b?o c?ng khai tr?n Trang th?ng tin i?n t? (www.gdt.gov.vn), C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.4. T?ng c?c Thu? ??c ch?m d?t th?a thu?n cung c?p d?ch v? T-VAN v?i t? ch?c cung c?p d?ch v? T-VAN trong c?c tr??ng h?p sau:- Vi ph?m c?c ti?u ch? theo quy ?nh t?i kho?n 1 i?u n?y; ho?c vi ph?m c?c i?u kho?n ? k? th?a thu?n; ho?c vi ph?m c?c quy ?nh c?a ph?p lu?t v? giao d?ch i?n t?.- B? gi?i th?; b? thu h?i gi?y ch?ng nh?n ng k? doanh nghi?p ho?c gi?y ph?p th?nh l?p ho?c gi?y ph?p kh?c li?n quan ?n ho?t ?ng c?a t? ch?c; b? tuy?n b? ph? s?n theo quy ?nh c?a ph?p lu?t.T?ng c?c Thu? c? vn b?n g?i cho t? ch?c cung c?p d?ch v? T-VAN vi ph?m ??c bi?t v? ng?ng k?t n?i v?i t? ch?c cung c?p d?ch v? T-VAN; ?ng th?i c?ng b? c?ng khai tr?n Trang th?ng tin i?n t? (www.gdt.gov.vn), C?ng th?ng tin i?n t? c?a T?ng c?c thu? v? t? ch?c cung c?p d?ch v? T-VAN vi ph?m, ? ng?ng th?a thu?n cung c?p d?ch v? T-VAN.Ng??i n?p thu? ang th?c hi?n giao d?ch v?i c? quan thu? b?ng ph??ng th?c i?n t? qua t? ch?c cung c?p d?ch v? T-VAN n?u tr?n ??c chuy?n sang giao d?ch qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c ??c T?ng c?c Thu? h? tr? ? ng k? giao d?ch qua t? ch?c cung c?p d?ch v? T-VAN kh?c.5. T? ch?c ? cung c?p d?ch v? T-VAN tr??c th?i i?m Th?ng t? n?y c? hi?u l?c thi h?nh ??c ti?p t?c cung c?p d?ch v? T-VAN theo quy ?nh t?i Th?ng t? n?y.M?c 2. NG K? GIAO D?CH I?N T? TRONG L(NH V?C THU? QUA T? CH?C CUNG C?P D?CH V? T-VANi?u 32. Th? t?c ng k? s? d?ng d?ch v? T-VAN1. Ng??i n?p thu? ??c s? d?ng d?ch v? T-VAN trong vi?c th?c hi?n c?c th? t?c h?nh ch?nh thu? b?ng ph??ng th?c i?n t?.2. Ng??i n?p thu? l?p t? khai ng k? s? d?ng d?ch v? T-VAN (theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=01/K-T-VAN&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  01/K-T-VAN ban h?nh k?m theo Th?ng t? n?y) v? g?i ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? qua t? ch?c cung c?p d?ch v? T-VAN.3.Ngay sau khi nh?n ??c t? khai ng k? s? d?ng d?ch v? T-VAN, c? quan thu? g?i th?ng b?o (theo m?u HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=03/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  03/TB-TT ban h?nh k?m theo Th?ng t? n?y) qua t? ch?c cung c?p d?ch v? T-VAN ? g?i cho ng??i n?p thu?.Tr??ng h?p ch?p nh?n c? quan thu? g?i th?ng b?o c?p t?i kho?n tra c?u tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? cho ng??i n?p thu?. Tr??ng h?p kh?ng ch?p thu?n, C?ng th?ng tin i?n t? c?a T?ng c?c Thu?th?ng b?o l? do cho t? ch?c cung c?p d?ch v? T-VAN ? g?i cho ng??i n?p thu?.?i v?i tr??ng h?p ng k? n?p thu? i?n t?, ng??i n?p thu? sau khi ho?n th?nh ng k? t?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu? qua t? ch?c cung c?p d?ch v? T-VAN th?c hi?n ng k? n?p thu? i?n t? v?i ng?n h?ng theo quy ?nh t?i kho?n 2 i?u 15 Th?ng t? n?y.4. Ng??i n?p thu? th?c hi?n giao d?ch i?n t? v?i c? quan thu? qua t? ch?c cung c?p d?ch v? T-VAN ??c ph?p tra c?u to?n b? th?ng tin li?n quan tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.5. Ch?ng t? i?n t? c?a ng??i n?p thu? g?i qua t? ch?c cung c?p d?ch v? T-VAN ?n c? quan thu? ph?i c? ch? k? s? c?a ng??i n?p thu? v? t? ch?c cung c?p d?ch v? T-VAN.i?u 33. ng k? thay ?i, b? sung th?ng tin s? d?ng d?ch v? T-VAN1. Tr??ng h?p thay ?i, b? sung th?ng tin tr?n T? khai ng k? s? d?ng d?ch v? T-VAN, ng??i n?p thu? th?c hi?n khai c?c th?ng tin thay ?i, b? sung (theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=02/K-T-VAN&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  02/K-T-VAN ban h?nh k?m theo Th?ng t? n?y) v? g?i ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? qua t? ch?c cung c?p d?ch v? T-VAN.C?ng th?ng tin i?n t? c?a T?ng c?c Thu? g?i th?ng b?o (theo m?u HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=03/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  03/TB-TT ban h?nh k?m theo Th?ng t? n?y) v? vi?c ch?p nh?n ho?c kh?ng ch?p nh?n th?ng tin ng k? thay ?i, b? sung cho ng??i n?p thu? qua t? ch?c cung c?p d?ch v? T-VAN.Tr??ng h?p thay ?i, b? sung th?ng tin t?i kho?n n?p thu? i?n t? th? ng??i n?p thu? th?c hi?n theo quy ?nh t?i kho?n 2, i?u 16 Th?ng t? n?y.2. Tr??ng h?p thay ?i t? ch?c cung c?p d?ch v? T-VAN, ng??i n?p thu? ph?i th?c hi?n ng k? ng?ng theo quy ?nh t?i i?u 34 v? th?c hi?n th? t?c ng k? l?i theo quy ?nh t?i i?u 32 Th?ng t? n?y.i?u 34. ng k? ng?ng s? d?ng d?ch v? T-VAN1. Tr??ng h?p ng?ng s? d?ng d?ch v? T-VAN, ng??i n?p thu? th?c hi?n ng k? (theo m?u s? HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=03/K-T-VAN&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  03/K-T-VAN ban h?nh k?m theo Th?ng t? n?y) v? g?i ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? qua t? ch?c cung c?p d?ch v? T-VAN.2. C? quan Thu? g?i th?ng b?o (theo m?u HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=03/TB-TT&area=2&type=0&match=False&vc=True&lan=1" \t "_blank"  03/TB-TT ban h?nh k?m theo Th?ng t? n?y) x?c nh?n ng?ng s? d?ng d?ch v? T-VAN ?n ng??i n?p thu? qua t? ch?c cung c?p d?ch v? T-VAN.3. K? t? th?i i?m ng k? ng?ng s? d?ng d?ch v? T-VAN, ng??i n?p thu? th?c hi?n giao d?ch v?i c? quan thu? b?ng ph??ng th?c i?n t? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ho?c ng k? qua t? ch?c cung c?p d?ch v? T-VAN kh?c. C?c th?ng tin ? ng k? ??c C?ng th?ng tin i?n t? c?a T?ng c?c Thu? h? tr? c?p nh?t t? ?ng.M?c 3. QUAN H? GI?A T? CH?C CUNG C?P D?CH V? T-VAN V?I NG??I N?P THU?, C? QUAN THU?i?u 35. Quan h? gi?a t? ch?c cung c?p d?ch v? T-VAN v?i ng??i n?p thu?M?i quan h? gi?a t? ch?c cung c?p d?ch v? T-VAN v?i ng??i n?p thu? ??c x?c ?nh tr?n c? s? h?p ?ng v? vi?c cung c?p d?ch v? T-VAN.1. Quy?n v? ngh)a v? c?a t? ch?c cung c?p d?ch v? T-VANa) Quy?n c?a t? ch?c cung c?p d?ch v? T-VAN- K? h?p ?ng b?ng vn b?n v?i ng??i n?p thu? v? cung c?p v? s? d?ng d?ch v? T-VAN, trong ? ph?i quy ?nh r? v? tr?ch nhi?m c?a c?c b?n li?n quan ?n n?i dung ch?ng t? i?n t?.- ??c quy?n t? ch?i cung c?p d?ch v? T-VAN ?i v?i c? nh?n, t? ch?c kh?ng ? i?u ki?n tham gia giao d?ch ho?c vi ph?m h?p ?ng.- ??c thu ti?n s? d?ng d?ch v? T-VAN t? ng??i n?p thu? ? ?m b?o duy tr? ho?t ?ng theo th?a thu?n t?i H?p ?ng gi?a hai b?n.b) Ngh)a v? c?a t? ch?c cung c?p d?ch v? T-VAN- T? ch?c cung c?p d?ch v? T-VAN c?ng khai th?ng b?o ph??ng th?c ho?t ?ng, ch?t l??ng d?ch v? tr?n Website gi?i thi?u d?ch v? c?a t? ch?c.- Cung c?p d?ch v? truy?n nh?n v? ho?n thi?n h?nh th?c th? hi?n ch?ng t? i?n t? ph?c v? vi?c trao ?i th?ng tin gi?a ng??i n?p thu? v?i c? quan thu?.- Th?c hi?n vi?c g?i, nh?n ?ng h?n, to?n v?n ch?ng t? i?n t? theo th?a thu?n v?i c?c b?n tham gia giao d?ch.- L?u gi? k?t qu? c?a c?c l?n truy?n, nh?n; l?u gi? ch?ng t? i?n t? trong th?i gian giao d?ch ch?a ho?n th?nh.- B?o ?m k?t n?i, b?o m?t, to?n v?n th?ng tin v? cung c?p c?c ti?n ?ch kh?c cho c?c b?n tham gia trao ?i ch?ng t? i?n t?.- Th?ng b?o cho ng??i n?p thu? v? c? quan thu? tr??c 10 ng?y k? t? ng?y d?ng h? th?ng ? b?o tr? v? bi?n ph?p x? l? ? b?o ?m quy?n l?i c?a ng??i n?p thu?.- Th?ng b?o x?c nh?n n?p h? s? khai thu? i?n t? cho ng??i n?p thu? s? d?ng d?ch v? T-VAN.- Ch?u tr?ch nhi?m v? vi?c h? s? thu? i?n t? c?a ng??i n?p thu? ?n c? quan thu? kh?ng ?ng th?i h?n theo quy ?nh trong tr??ng h?p ng??i n?p thu? n?p h? s? thu? i?n t? ?ng th?i h?n quy ?nh.2. Quy?n v? ngh)a v? c?a ng??i n?p thu?.a) Quy?n c?a ng??i n?p thu?- L?a ch?n t? ch?c cung c?p d?ch v? T-VAN ? k? h?p ?ng cung c?p d?ch v? T-VAN.- ??c t? ch?c cung c?p d?ch v? T-VAN b?o ?m gi? b? m?t v? d? li?u c?c th?ng tin giao d?ch i?n t? trong l)nh v?c thu?, tr? khi c? th?a thu?n kh?c.b) Ngh)a v? c?a ng??i n?p thu?- Ch?p h?nh nghi?m ch?nh c?c i?u kho?n k? k?t trong h?p ?ng v?i t? ch?c cung c?p d?ch v? T-VAN.- T?o i?u ki?n thu?n l?i cho t? ch?c cung c?p d?ch v? T-VAN th?c hi?n c?c bi?n ph?p b?o ?m an to?n, an ninh h? th?ng.- Ch?u tr?ch nhi?m tr??c ph?p lu?t v? h? s? thu? i?n t? c?a m?nh.i?u 36. Quan h? gi?a t? ch?c cung c?p d?ch v? T-VAN v?i c? quan thu?T? ch?c cung c?p d?ch v? T-VAN ph?i th?c hi?n theo ?ng c?c i?u ki?n t?i th?a thu?n k? k?t v?i c? quan thu? trong ho?t ?ng cung c?p d?ch v? T-VAN.1. Quy?n v? ngh)a v? c?a t? ch?c cung c?p d?ch v? T-VANa) Quy?n c?a t? ch?c cung c?p d?ch v? T-VAN- ??c ph?p k?t n?i v?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? th?c hi?n cung c?p d?ch v? gi? tr? gia tng trong l)nh v?c thu?.- ??c c? quan thu? h? tr? v? nghi?p v? thu? ? th?c hi?n c?c giao d?ch truy?n nh?n gi?a ng??i n?p thu? v?i c? quan thu?.- ??c ph?i h?p v?i c? quan thu? th?c hi?n ?o t?o cho ng??i n?p thu? ? th?c hi?n cung c?p d?ch v? T-VAN.- ??c c? quan thu? h? tr? ? gi?i quy?t c?c v??ng m?c, ph?t sinh trong qu? tr?nh th?c hi?n cung c?p d?ch v? T-VAN.- ??c c? quan thu? cung c?p c?c m?u, khu?n d?ng chu?n ? th?c hi?n ho?t ?ng cung c?p d?ch v? T-VAN.- ??c cung c?p c?c d?ch v? thu? i?n t? cho ng??i n?p thu? theo ?y quy?n c?a c? quan Thu? .b) Ngh)a v? c?a t? ch?c cung c?p d?ch v? T-VAN- T? ch?c cung c?p d?ch v? T-VAN ch? ??c cung c?p d?ch v? T-VAN cho ng??i n?p thu? cn c? theo ng?y n?u t?i tho? thu?n ? k? v?i T?ng c?c Thu?.- C? tr?ch nhi?m chuy?n h? s? khai thu? i?n t? ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ch?m nh?t l? 1gi?/1l?n k? t? khi nh?n ??c h? s? khai thu? i?n t? c?a ng??i n?p thu?; ?i v?i c?c h? s? thu? i?n t?, ch?ng t? i?n t? kh?c (ng k? thu?, n?p thu?, ho?n thu?) th? ph?i th?c hi?n chuy?n ngay ?n c? quan thu?.- Cung c?p ?y ? th?ng tin, d? li?u cho c? quan qu?n l? thu? khi c? y?u c?u theo quy ?nh c?a ph?p lu?t.- Tu?n th? c?c quy ?nh hi?n h?nh c?a ph?p lu?t v? vi?n th?ng, Internet v? c?c quy ?nh k? thu?t, nghi?p v? do c? quan c? th?m quy?n ban h?nh.- C? tr?ch nhi?m thi?t l?p k?nh k?t n?i v?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ?m b?o li?n t?c, an ninh, an to?n. Tr??ng h?p c? v??ng m?c trong qu? tr?nh th?c hi?n d?ch v? gi? tr? gia tng v? giao d?ch i?n t? trong l)nh v?c thu?, ch? ?ng gi?i quy?t v? th?ng b?o v?i c? quan thu? ? ph?i h?p n?u v??ng m?c c? li?n quan t?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.Tr??ng h?p c? l?i c?a c?ng th?ng tin i?n t? c?a t? ch?c cung c?p d?ch v? T-VAN th? t? ch?c cung c?p d?ch v? T-VAN ph?i th?c hi?n th?ng b?o ngay cho ng??i n?p thu?, c? quan qu?n l? thu? ? th?c hi?n theo h??ng d?n t?i i?u 9 Th?ng t? n?y.- Th?c hi?n ch? ? b?o c?o v? ho?t ?ng cung c?p d?ch v? T-VAN v?i T?ng c?c Thu?.2. Tr?ch nhi?m c?a c? quan thu?.a) Thi?t l?p, duy tr?, ?m b?o k?t n?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu? v?i t? ch?c cung c?p T-VAN.b) Ki?m tra ho?t ?ng c?a c?c t? ch?c cung c?p d?ch v? T-VAN ?m b?o ch?t l??ng d?ch v? v? ho?t ?ng ?ng theo quy ?nh.Ch??ng IVT? CH?C TH?C HI?Ni?u 37. Hi?u l?c thi h?nh1. Th?ng t? n?y c? hi?u l?c k? t? ng?y 10 th?ng 09 nm 2015, thay th? Th?ng t? s?  HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=180/2010/TT-BTC&area=2&type=0&match=False&vc=True&lan=1" \t "_blank" 180/2010/TT-BTC ng?y 10/11/2010, Th?ng t? s?  HYPERLINK "http://thuvienphapluat.vn/phap-luat/tim-van-ban.aspx?keyword=35/2013/TT-BTC&area=2&type=0&match=False&vc=True&lan=1" \t "_blank" 35/2013/TT-BTC ng?y 01/04/2013 c?a B? T?i ch?nh. C?c quy ?nh v? qu?n l? thu? kh?ng h??ng d?n t?i Th?ng t? n?y th?c hi?n theo quy ?nh c?a Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh.2. Ng??i n?p thu? c? th? n?p h? s?, t?i li?u kh?c li?n quan ?n c?c th? t?c h?nh ch?nh thu? b?ng ph??ng th?c i?n t? theo l? tr?nh c?i c?ch th? t?c h?nh ch?nh c?a c? quan thu?.3. Tr??ng h?p ng??i n?p thu? ? th?c hi?n khai thu? b?ng ph??ng th?c i?n t? tr??c th?i i?m Th?ng t? n?y c? hi?u l?c thi h?nh th? ??c chuy?n ti?p ? th?c hi?n c?c th? t?c h?nh ch?nh kh?c b?ng ph??ng th?c i?n t? v? khai b? sung th?ng tin theo quy ?nh t?i i?u 16 Th?ng t? n?y. Ng??i n?p thu? kh?ng ph?i ng k? l?i v?i c? quan thu? theo quy ?nh t?i i?u 15 Th?ng t? n?y.i?u 38. Tr?ch nhi?m thi h?nh1. Ng??i n?p thu?, c? quan Thu?, Kho b?c Nh? n??c, ng?n h?ng, t? ch?c T-VAN v? c?c c? quan, t? ch?c, c? nh?n c? li?n quan ch?u tr?ch nhi?m th?c hi?n Th?ng t? n?y.2. T?ng c?c tr??ng T?ng c?c Thu? c? tr?ch nhi?m ban h?nh c?c quy tr?nh nghi?p v? qu?n l? thu? ?m b?o ph? h?p quy ?nh c?a Lu?t qu?n l? thu? v? quy ?nh t?i Th?ng t? n?y.3. Trong qu? tr?nh th?c hi?n, n?u c? kh? khn, v??ng m?c ? ngh? ph?n ?nh k?p th?i v? B? T?i ch?nh ? nghi?n c?u, gi?i quy?t.??N?i nh?n: - Vn ph?ng TW v? c?c ban c?a ?ng; - Vn ph?ng Qu?c h?i; - Vn ph?ng T?ng B? Th?; - Vn ph?ng Ch? t?ch n??c; - C?c B?, c? quan ngang B?, c? quan thu?c Ch?nh ph?; - Vn ph?ng BC TW v? ph?ng, ch?ng tham nhing; - Vi?n ki?m s?t nh?n d?n t?i cao, - T?a ?n nh?n d?n t?i cao; - C?c Ki?m tra vn b?n (B? T? ph?p); - Ki?m to?n Nh? n??c; - H?i ?ng nh?n d?n, ?y ban nh?n d?n, S? T?i ch?nh, C?c Thu?, Kho b?c nh? n??c c?c t?nh, th?nh ph? tr?c thu?c trung ??ng; - C?ng b?o; - Website Ch?nh ph?; - Website B? T?i ch?nh;Website T?ng c?c Thu?; - C?c ?n v? thu?c B? T?i ch?nh; - L?u: VT, TCT (VT, KK).KT. B? TR??NG TH? TR??NG ? Ho?ng Anh Tu?n?DANH M?C M?U BI?U(K?m theo Th?ng t? s? 110/2015/TT-BTC ng?y 28/7/ 2015 c?a B? T?i ch?nh)S? TTM?u s?T?n m?u bi?ui?u?1. ng k? s? d?ng giao d?ch thu? i?n t??101/K-TTT? khai ng k? giao d?ch v?i c? quan thu? b?ng ph??ng th?c i?n t?i?u 15202/K-TTT? khai ng k? thay ?i, b? sung th?ng tin giao d?ch thu? i?n t?i?u 16303/K-TTT? khai ng k? ng?ng giao d?ch thu? i?n t?i?u 17?2. ng k? s? d?ng d?ch v? thu? i?n t? qua T-VAN?401/K-T-VANT? khai ng k? s? d?ng d?ch v? T-VANi?u 32502/K-T-VANT? khai thay ?i, b? sung th?ng tin ng k? s? d?ng d?ch v? T-VANi?u 33603/K-T-VANT? khai ng k? ng?ng s? d?ng d?ch v? T-VANi?u 34?3. Th?ng b?o thu? i?n t??701/TB-TTTh?ng b?o v/v: X?c nh?n n?p h? s? thu? i?n t?/ ch?ng t? n?p thu? i?n t?i?u 8, 19 ,20, 22, 26, 27802/TB-TTTh?ng b?o v/v: S? c? k? thu?t c?a C?ng th?ng tin i?n t? T?ng c?c Thu?i?u 9903/TB-TTTh?ng b?o v/v: T?i kho?n giao d?ch thu? i?n t?i?u 15, 16, 171004/TB-TTTh?ng b?o v/v: ng k? th?c hi?n th? t?c n?p thu? i?n t? qua NHTMi?u 151105/TB-TTTh?ng b?o v/v: X?c nh?n n?p thu? i?n t?i?u 8, 261206/TB-TTTh?ng b?o v/v: Th?c hi?n th? t?c ng k? thu? b?ng ph??ng th?c i?n t?i?u 19, 20?vcxc?c?c?d?d?e?e?e?eDfFf?g?g?j?j?o?o?o?obpdp?r?ruurutu?v?v?w?w?w?wy y?z?zܽܞ???_?_???????_??????????ܞܽܞ???Ch?>Mh?>M5?B*CJOJPJQJ\?^JaJmHnH*phsHtH*9h?>Mh?>MB*CJOJPJQJaJmH*nH*phsH*tH*=h?>Mh?>MB*CJOJPJQJ^JaJmHnH*phsHtH*=h?>Mh?>MB*CJOJPJQJ^JaJmHnH*php?sHtH*Fjh?>Mh?>MB*CJOJPJQJU^JaJmHnH*phsHtH*%?zN|P|jlp?r???€?? ?"?n?p?z?|???փ?????????…????????áá??ÂÂÂa?aÂ?a?a?Ah?>Mh?>M@???B*CJOJPJQJ^JaJmH*nH*phsH*tH*=h?>Mh?>MB*CJOJPJQJ^JaJmH*nH*phsH*tH*Ch?>Mh?>M5?B*CJOJPJQJ\?^JaJmHnH*phsHtH*9h?>Mh?>MB*CJOJPJQJaJmH*nH*phsH*tH*=h?>Mh?>MB*CJOJPJQJ^JaJmHnH*phsHtH*?"?p?|??????\??r??`?ҍl????j?????2????z???\?Μ?????????????????????????d8?-DM? ????gd?>Md8?x-DM? ????gd?>M?Z?\???p?r???^?`?Ѝҍp?j?l??????????????????c?A?Ch?>Mh?>M5?B*CJOJPJQJ\?^JaJmHnH*phsHtH*=h?>Mh?>MB*CJOJPJQJ^JaJmHnH*phsHtH*=h?>Mh?>MB*CJOJPJQJ^JaJmH*nH*phsH*tH*=h?>Mh?>MB*CJOJPJQJ^JaJmH*nH*phsH*tH*9h?>Mh?>MB*CJOJPJQJaJmH*nH*phsH*tH*Ch?>Mh?>M5?B*CJOJPJQJ\?^JaJmH*nH*phsH*tH*?????h?j??????.?????????0?2?4?????????x?z?(?*?:?Mh?>MB*CJOJPJQJU^JaJmHnH*phsHtH*=h?>Mh?>MB*CJOJPJQJ^JaJmHnH*phsHtH*Ah?>Mh?>M@???B*CJOJPJQJ^JaJmHnH*phsHtH*9h?>Mh?>MB*CJOJPJQJaJmH*nH*phsH*tH*=h?>Mh?>MB*CJOJPJQJ^JaJmHnH*phsHtH*Mh?>MB*CJOJPJQJ^JaJmHnH*phsHtH*Ah?>Mh?>M@???B*CJOJPJQJ^JaJmHnH*phsHtH*9h?>Mh?>MB*CJOJPJQJaJmH*nH*phsH*tH*=h?>Mh?>MB*CJOJPJQJ^JaJmHnH*phsHtH*Fjh?>Mh?>MB*CJOJPJQJU^JaJmHnH*phsHtH*=h?>Mh?>MB*CJOJPJQJ^JaJmHnH*php?sHtH*Μ,? 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