{"id":1598,"date":"2017-04-07T15:56:55","date_gmt":"2017-04-07T08:56:55","guid":{"rendered":"http:\/\/www.vtrlogistics.com.vn\/?p=1598"},"modified":"2017-04-07T15:56:55","modified_gmt":"2017-04-07T08:56:55","slug":"khi-nao-kiem-tra-bao-cao-quyet-toan-tai-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/www.vtrlogistics.com.vn\/?p=1598","title":{"rendered":"KHI N\u00c0O KI\u1ec2M TRA B\u00c1O C\u00c1O QUY\u1ebeT TO\u00c1N T\u1ea0I DOANH NGHI\u1ec6P?"},"content":{"rendered":"
\n
(HQ Online)- B\u1ea1n \u0111\u1ecdc g\u1eedi \u0111\u1ebfn B\u00e1o H\u1ea3i quan c\u00e2u h\u1ecfi v\u1ec1 vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u00e0ng h\u00f3a gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u v\u00e0 vi\u1ec7c c\u01a1 quan H\u1ea3i quan ki\u1ec3m tra quy\u1ebft to\u00e1n v\u1edbi DN. V\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c C\u1ee5c H\u1ea3i quan \u0110\u1ed3ng Nai h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/span><\/div>\n
\n
\n
\"\"<\/span><\/div>\n<\/div>\n
Ho\u1ea1t \u0111\u1ed9ng nhi\u1ec7p v\u1ee5 t\u1ea1i C\u1ee5c H\u1ea3i quan \u0110\u1ed3ng Nai.<\/span><\/div>\n<\/div>\n
\n

B\u1ea1n \u0111\u1ecdc h\u1ecfi: \u201cTheo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC th\u00ec h\u1ebft n\u0103m t\u00e0i ch\u00ednh c\u00e1c doanh nghi\u1ec7p gia c\u00f4ng, SXXK, ch\u1ebf xu\u1ea5t s\u1ebd ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n (BCQT) theo m\u1eabu 15, 16 cho c\u01a1 quan H\u1ea3i quan. Tuy nhi\u00ean, Th\u00f4ng t\u01b0 ch\u1ec9 quy \u0111\u1ecbnh vi\u1ec7c n\u1ed9p BCQT v\u00e0 ki\u1ec3m tra BCQT ch\u1ee9 kh\u00f4ng h\u1ec1 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c quy\u1ebft to\u00e1n. Gi\u1eefa H\u1ea3i quan v\u00e0 doanh nghi\u1ec7p kh\u00f4ng “quy\u1ebft to\u00e1n” v\u1edbi nhau, kh\u00f4ng ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn l\u1ea1i t\u00ednh \u0111\u00fang \u0111\u1eafn, h\u1ee3p l\u00fd… c\u1ee7a to\u00e0n b\u1ed9 n\u1ed9i dung doanh nghi\u1ec7p \u0111\u00e3 l\u00e0m trong 1 n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3. Kh\u00e1c h\u1eb3n vi\u1ec7c c\u01a1 quan Thu\u1ebf n\u1ed9i \u0111\u1ecba v\u00e0 doanh nghi\u1ec7p khi quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 c\u00f3 s\u1ef1 “quy\u1ebft to\u00e1n” gi\u1eefa 2 b\u00ean. V\u1eady vi\u1ec7c n\u1ed9p BCQT c\u00f3 \u00fd ngh\u0129a g\u00ec khi c\u01a1 quan H\u1ea3i quan kh\u00f4ng quy\u1ebft to\u00e1n v\u1edbi doanh nghi\u1ec7p, \u0111\u00e2y th\u1ef1c s\u1ef1 l\u00e0 1 thi\u1ec7t th\u00f2i cho doanh nghi\u1ec7p khi h\u1ecd n\u1ed9p BCQT m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n.<\/span><\/p>\n

“Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 10 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP th\u00ec c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng gia c\u00f4ng, SXXK c\u00f3 r\u1ea5t nhi\u1ec1u ti\u00eau ch\u00ed, trong \u0111\u00f3 t\u1ea1i \u0111i\u1ec3m c n\u00eau r\u00f5: Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u00e3 xu\u1ea5t kh\u1ea9u. Tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m gia c\u00f4ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi quy\u1ebft to\u00e1n vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/p>\n

“Khi quy\u1ebft to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai ch\u00ednh x\u00e1c, trung th\u1ef1c tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n xu\u1ea5t kh\u1ea9u th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m gia c\u00f4ng th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

“Nh\u01b0 v\u1eady, c\u01a1 s\u1edf \u0111\u1ec3 mi\u1ec5n thu\u1ebf l\u00e0 vi\u1ec7c quy\u1ebft to\u00e1n ch\u1ee9 kh\u00f4ng ph\u1ea3i vi\u1ec7c n\u1ed9p BCQT. Doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u v\u1eadt t\u01b0 gia c\u00f4ng, SXXK khi quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan H\u1ea3i quan. V\u1eady sau khi n\u1ed9p BCQT th\u00ec bao gi\u1edd doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n \u0111\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c s\u1ef1 mi\u1ec5n thu\u1ebf?\u201d<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y, C\u1ee5c H\u1ea3i quan \u0110\u1ed3ng Nai h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n

V\u1ec1 vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p: C\u0103n c\u1ee9 kho\u1ea3n 4 c\u00f4ng v\u0103n 1501\/TCHQ-GSQL ng\u00e0y 29\/02\/2016 c\u1ee7a T\u1ed5ng C\u1ee5c H\u1ea3i quan quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u20264. X\u1eed l\u00fd b\u00e1o c\u00e1o quy\u1ebft to\u00e1n:<\/span><\/p>\n

a) C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n:<\/span><\/p>\n

C\u0103n c\u1ee9 qui \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP, kho\u1ea3n 5 \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC, Chi c\u1ee5c H\u1ea3i quan n\u01a1i ti\u1ebfp nh\u1eadn b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m tra theo quy \u0111\u1ecbnh. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n g\u1ed3m:<\/span><\/p>\n

a1) B\u00e1o c\u00e1o quy\u1ebft to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p l\u1ea7n \u0111\u1ea7u;<\/span><\/p>\n

a2) B\u00e1o c\u00e1o quy\u1ebft to\u00e1n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch b\u1ea5t th\u01b0\u1eddng v\u1ec1 s\u1ed1 li\u1ec7u so v\u1edbi H\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span><\/p>\n

a3) Ki\u1ec3m tra sau khi ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n

a4) Ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro, \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n…\u201d.<\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, sau khi ti\u1ebfp nh\u1eadn b\u00e1o c\u00e1o quy\u1ebft to\u00e1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p, c\u01a1 quan H\u1ea3i quan s\u1ebd ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n. N\u1ebfu c\u00f4ng ty thu\u1ed9c\u00a0m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a1, a2, a3, a4 th\u00ec c\u01a1 quan H\u1ea3i quan s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a c\u00f4ng ty. Ri\u00eang trong tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m a4, c\u01a1 quan H\u1ea3i quan s\u1ebd l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed qu\u1ea3n l\u00fd r\u1ee7i ro, \u0111\u00e1nh gi\u00e1 s\u1ef1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u00e1c doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

Ngo\u00e0i ra, nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i nh\u1ea5t cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u0169ng nh\u01b0 \u0111\u1ea3m b\u1ea3o vi\u1ec7c ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n hi\u1ec7u qu\u1ea3, \u0111\u00fang tr\u1ecdng t\u00e2m v\u00e0 tr\u00e1nh t\u00ecnh tr\u1ea1ng ph\u1ea3i ki\u1ec3m tra nhi\u1ec1u c\u00e1c doanh nghi\u1ec7p, c\u01a1 quan H\u1ea3i quan s\u1ebd xem x\u00e9t v\u00e0 ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra ph\u00f9 h\u1ee3p nh\u1ea5t.<\/span><\/p>\n

V\u1ec1 n\u1ed9i dung ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n khi ki\u1ec3m tra t\u1ea1i doanh nghi\u1ec7p, H\u1ea3i quan \u0110\u1ed3ng Nai h\u01b0\u1edbng d\u1eabn: C\u0103n c\u1ee9 kho\u1ea3n 7\u00a0\u0110i\u1ec1u 59 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC ng\u00e0y 25\/3\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh: \u201c\u0110i\u1ec1u 59. Ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng, t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u\u201d<\/span><\/p>\n

7. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh vi\u1ec7c s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u ph\u00f9 h\u1ee3p v\u1edbi s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng tin th\u00f4ng b\u00e1o c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t; ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh th\u00f4ng tin, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a c\u00f2n t\u1ed3n (trong kho, tr\u00ean d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t, b\u00e1n th\u00e0nh ph\u1ea9m, th\u00e0nh ph\u1ea9m d\u1edf dang\u2026) ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n, ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec ch\u1ea5p nh\u1eadn s\u1ed1 li\u1ec7u cung c\u1ea5p, ban h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra v\u00e0 c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 ki\u1ec3m tra v\u00e0o H\u1ec7 th\u1ed1ng;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh vi\u1ec7c s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng tin th\u00f4ng b\u00e1o c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t; ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh th\u00f4ng tin, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a c\u00f2n t\u1ed3n (trong kho, tr\u00ean d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t, b\u00e1n th\u00e0nh ph\u1ea9m, th\u00e0nh ph\u1ea9m d\u1edf dang\u2026) kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n, kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n

b.1) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan ch\u1ea5p nh\u1eadn n\u1ed9i dung gi\u1ea3i tr\u00ecnh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y;<\/span><\/p>\n

b.2) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan kh\u00f4ng ch\u1ea5p nh\u1eadn n\u1ed9i dung gi\u1ea3i tr\u00ecnh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng gi\u1ea3i tr\u00ecnh th\u00ec c\u01a1 quan c\u0103n c\u1ee9 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan v\u00e0 h\u1ed3 s\u01a1 hi\u1ec7n c\u00f3 \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh theo th\u1ea9m quy\u1ec1n ho\u1eb7c ki\u1ebfn ngh\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt\u2026\u201d.\u00a0<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u1ec1 th\u1ef1c hi\u1ec7n ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC, sau khi k\u1ebft th\u00fac ki\u1ec3m tra, c\u01a1 quan H\u1ea3i quan s\u1ebd c\u00f3 k\u1ebft lu\u1eadn v\u1ec1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u c\u1ee7a c\u00f4ng ty theo c\u00e1c quy \u0111\u1ecbnh k\u1ec3 tr\u00ean \u0111\u1ec3 c\u00f3 c\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/span><\/p>\n<\/div>\n<\/div>\n

T\u1ed5 t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt<\/span><\/div>\n
Ngu\u1ed3n:\u00a0http:\/\/www.baohaiquan.vn\/<\/em><\/a><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"

(HQ Online)- B\u1ea1n \u0111\u1ecdc g\u1eedi \u0111\u1ebfn B\u00e1o H\u1ea3i quan c\u00e2u h\u1ecfi v\u1ec1 vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u00e0ng h\u00f3a gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u v\u00e0 vi\u1ec7c c\u01a1 quan H\u1ea3i quan ki\u1ec3m tra quy\u1ebft to\u00e1n v\u1edbi DN. V\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c C\u1ee5c H\u1ea3i quan \u0110\u1ed3ng Nai h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3. Ho\u1ea1t \u0111\u1ed9ng nhi\u1ec7p v\u1ee5 …<\/p>\n","protected":false},"author":2,"featured_media":1055,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,1],"tags":[565,567,232,230],"acf":[],"_links":{"self":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1598"}],"collection":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1598"}],"version-history":[{"count":2,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1598\/revisions"}],"predecessor-version":[{"id":1600,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1598\/revisions\/1600"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/media\/1055"}],"wp:attachment":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}