??ࡱ?!?? }|????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????H$$If???!vh5?d 5?\#vd #v\:V ? V t???????0??????????????????????????????????65?5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T$$If???!vh5?d 5?\#vd #v\:V ? V t??????65?5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T@$$If???!vh5??5??#v?#v?:V ? V t???????0??????????????????????????????????65?L/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????TH$$If???!vh5?? 5??#v? #v?:V ? V t???????0??????????????????????????????????65?|5?/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T$$If???!vh5?? 5??#v? #v?:V ? V t??????65?|5?/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????Tt$$If???!vh5?\5?d#v\#vd:V ? V t???????0????????????????????????????????????6,?5?5?n/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TA$$If???!vh5?\5?d#v\#vd:V ? V t????????6,?5?5?n/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TA$$If???!vh5?\5?d#v\#vd:V ? V t????????6,?5?5?n/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TA$$If???!vh5?\5?d#v\#vd:V ? V t????????6,?5?5?n/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TA$$If???!vh5?\5?d#v\#vd:V ? V t????????6,?5?5?n/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TA$$If???!vh5?\5?d#v\#vd:V ? V t????????6,?5?5?n/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T:$$If???!vh5??5??#v?:V ? V t???????0??????????????????????????????????65?L/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T@$$If???!vh5??5??#v?#v?:V ? V t???????0??????????????????????????????????65?L/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T?Dd# ???\ ? 3 ???????S"??J???# ?((????!` ????AWN1... ?>?>?ZL???????????????????D6??? L??~~~~?D ? p? ? ??*? ??~~????~~?~~~~? ? ?? ? ~~? ? ?? ? ? ? ?? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?  B? T?I CH?NH T?NG C?C THU? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 1727/TCT-QLRR V/v h??ng d?n Quy ch? m?u trao ?i th?ng tin h?a ?n i?n t?H? N?i, ng?y 23 th?ng 05 nm 2022?K?nh g?i: C?c Thu? c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng.Cn c? quy ?nh t?i Lu?t Qu?n l? thu? s? 38/2019/QH14 ng?y 13/6/2019, Ngh? ?nh s? 123/2020/N-CP ng?y 19/10/2020 c?a Ch?nh ph? quy ?nh v? h?a ?n, ch?ng t? v? Quy tr?nh qu?n l? h?a ?n i?n t? (HT) ban h?nh theo Quy?t ?nh 1447/Q-TCT ng?y 05/10/2021, T?ng c?c Thu? h??ng d?n ?p d?ng Quy ch? m?u v? vi?c trao ?i th?ng tin HT v?i c?c C? quan/T? ch?c b?n ngo?i, c? th? nh? sau:1. V? cn c? ph?p l?: t?i Lu?t Qu?n l? thu? v? Ngh? ?nh h??ng d?n Lu?t ? c? quy ?nh v? vi?c C? quan thu? c? tr?ch nhi?m t? ch?c vi?c th?c hi?n nhi?m v? thu th?p th?ng tin qu?n l? c? s? d? li?u (CSDL) HT; CSDL n?y ph?c v? c?ng t?c qu?n l? thu? v? ??c cung c?p cho c?c c? quan qu?n l? nh? n??c c? th?m quy?n ? thay th? h?a ?n gi?y trong c?ng t?c qu?n l?, c? th? nh? sau:- Kho?n 1 v? kho?n 4 i?u 93 v? C? s? d? li?u v? HT t?i Lu?t Qu?n l? thu? ng?y 13/6/2019 quy ?nh: 1. C? quan thu? c? tr?ch nhi?m t? ch?c x?y d?ng, qu?n l? v? ph?t tri?n c? s? d? li?u, h? t?ng k? thu?t c?a h? th?ng th?ng tin v? h?a ?n; t? ch?c th?c hi?n nhi?m v? thu th?p, x? l? th?ng tin, qu?n l? c? s? d? li?u h?a ?n v? b?o ?m duy tr?, v?n h?nh, b?o m?t, b?o ?m an ninh, an to?n h? th?ng th?ng tin v? h?a ?n; x?y d?ng ?nh d?ng chu?n v? h?a ?n.C? s? d? li?u v? h?a ?n i?n t? ??c s? d?ng ? ph?c v? c?ng t?c qu?n l? thu? v? cung c?p th?ng tin h?a ?n i?n t? cho t? ch?c, c? nh?n c? li?n quan....4. Khi ki?m tra h?ng h?a l?u th?ng tr?n th? tr??ng, ?i v?i tr??ng h?p s? d?ng h?a ?n i?n t?, c? quan nh? n??c, ng??i c? th?m quy?n truy c?p c?ng th?ng tin i?n t? c?a c? quan thu? ? tra c?u th?ng tin v? h?a ?n i?n t? ph?c v? y?u c?u qu?n l?, kh?ng y?u c?u cung c?p h?a ?n gi?y. C?c c? quan c? li?n quan c? tr?ch nhi?m s? d?ng c?c thi?t b? ? truy c?p, tra c?u d? li?u h?a ?n i?n t?. .- Kho?n 1 i?u 46 v? ?i t??ng cung c?p th?ng tin, s? d?ng th?ng tin h?a ?n i?n t? t?i Ngh? ?nh s? 123/2020/N-CP ng?y 19/10/2020 c?a Ch?nh ph? quy ?nh v? h?a ?n, ch?ng t? quy ?nh nh? sau: 1. T?ng c?c Thu? l? ?n v? cung c?p th?ng tin h?a ?n i?n t? ?i v?i ? ngh? c?a c?c c? quan, t? ch?c qu?n l? nh? n??c c?p Trung ??ng. C?c Thu?, Chi c?c Thu? cung c?p th?ng tin ?i v?i ? ngh? c?a c? quan, t? ch?c qu?n l? ?ng c?p. .- i?u 17 Quy tr?nh qu?n l? h?a ?n i?n t? ban h?nh k?m theo Quy?t ?nh s? 1447/Q-TCT ng?y 05/10/2021 c?a T?ng c?c Thu? quy ?nh v? qu?n l? v? cung c?p th?ng tin cho t? ch?c, c? nh?n s? d?ng th?ng tin tr?n C?ng th?ng tin HT c? n?u vi?c ph? duy?t quy ch? cung c?p th?ng tin HT gi?a C? quan thu? v? ?n v?/t? ch?c theo ? ngh? c?a c?c ?n v?/t? ch?c.2. V? m?c ?ch ban h?nh Quy ch? m?u: Quy ch? m?u nh?m h??ng d?n C? quan thu? c?c c?p th?c hi?n th?ng nh?t vi?c cung c?p th?ng tin HT theo quy ?nh t?i Lu?t, Ngh? ?nh v? Quy?t ?nh 1447/Q-TCT v? vi?c ban h?nh Quy tr?nh qu?n l? h?a ?n i?n t?; ?ng th?i, t? ch?c tri?n khai c?ng t?c thu th?p th?ng tin v? sai ph?m li?n quan ?n HT t? c?c C? quan/T? ch?c b?n ngo?i ph?c v? c?ng t?c qu?n l? r?i ro trong qu?n l? thu?.3. H??ng d?n ?p d?ng Quy ch? m?uCn c? theo quy ?nh t?i Lu?t, Ngh? ?nh v? Quy tr?nh qu?n l? h?a ?n i?n t? ban h?nh k?m theo Quy?t ?nh s? 1447/Q-TCT, C? quan thu? ?p d?ng quy ch? m?u theo h??ng d?n sau:- Khi C? quan/T? ch?c b?n ngo?i c? y?u c?u cung c?p th?ng tin HT, C? quan thu? xem x?t c?c quy ?nh li?n quan v? ch?c nng nhi?m v?, m?c ?ch s? d?ng th?ng tin HT c?a C? quan/T? ch?c b?n ngo?i. Tr??ng h?p y?u c?u cung c?p th?ng tin HT ph? h?p theo quy ?nh, C? quan thu? v? C? quan/T? ch?c b?n ngo?i trao ?i th?ng nh?t n?i dung c? th? li?n quan ?n th?ng tin trao ?i theo c?c m?c n?u t?i Quy ch? m?u, ?m b?o ph? h?p y?u c?u qu?n l? nh? n??c, ch?c nng, nhi?m v?, m?c ?ch s? d?ng v? ph? h?p v?i i?u ki?n v? h? th?ng CNTT, i?u ki?n trao ?i th?ng tin hi?n t?i.- Khi d? th?o quy ch? trao ?i th?ng tin HT v?i C? quan/T? ch?c b?n ngo?i, C? quan thu? l?u ? c?c nguy?n t?c sau:+ ?a c? th? t?n c?c C? quan/T? ch?c b?n ngo?i ?p d?ng Quy ch? v?o n?i dung d? th?o.+ Gi? theo khung n?i dung c?a Quy ch? m?u (ph?n ch? ?ng); i?n th?ng tin ph? h?p theo ph?n ch? in nghi?ng trong ngo?c nh?n (< >).+ Khi ?a n?i dung v?o quy ch? c?n l?u ? tu?n theo c?c quy ?nh n?u t?i ghi ch? cu?i trang (footnote).+ ? ?m b?o c? ch?c nng ?p ?ng vi?c tra c?u th?ng tin qua C?ng th?ng tin HT, C?c Thu?/Chi c?c Thu?/Chi c?c Thu? khu v?c c? tr?ch nhi?m r? so?t th?c tr?ng ?ng d?ng v? g?i d? th?o Quy ch? t?i T?ng c?c Thu? (C?c CNTT, Ban QLRR) tr??c khi k? Quy ch?.T?ng c?c Thu? g?i k?m Quy ch? m?u ? c?c C?c Thu? nghi?n c?u, th?c hi?n./.? N?i nh?n: - Nh? tr?n; - L?nh ?o TCT; - C?c ?n v? thu?c TCT (? bi?t); - L?u: VT, QLRR.KT. T?NG C?C TR??NG PH? T?NG C?C TR??NG Vi Ch? H?ng?B? T?I CH?NH T?NG C?C THU? (C?C THU?/CHI C?C THU?/ CHI C?C THU? KHU V?C) ----------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: ........./QCHT-..........., ng?y ... th?ng ... nm ......?QUY CH? M?Uv? vi?c trao ?i th?ng tin H?a ?n i?n t? gi?a T?ng c?c Thu?/C?c Thu?/Chi c?c Thu?/Chi c?c Thu? khu v?c v? C? quan/T? ch?c b?n ngo?i HYPERLINK \l "_ftn1" 1Cn c? Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019;Cn c? quy ?nh t?i Ngh? ?nh s? 123/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh v? h?a ?n ch?ng t?;Cn c? quy ?nh t?i Ngh? ?nh s? 47/2020/N-CP ng?y 09 th?ng 4 nm 2020 c?a Ch?nh ph? quy ?nh v? qu?n l?, k?t n?i v? chia s? d? li?u s? c?a C? quan Nh? n??c;Cn c? quy ?nh t?i Th?ng t? s? 78/2021/TT-BTC ng?y 17 th?ng 9 nm 2021 c?a B? T?i ch?nh h??ng d?n thi h?nh m?t s? i?u c?a Lu?t Qu?n l? thu? ng?y 13/6/2019, Ngh? ?nh s? 123/2020/N-CP ng?y 19/10/2020 c?a Ch?nh ph? quy ?nh v? h?a ?n ch?ng t?;Cn c? Quy?t ?nh s? ... quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a T?ng c?c Thu?/C?c Thu?/Chi c?c Thu?/Chi c?c Thu? khu v?c...;Cn c? Quy?t ?nh s? ... quy ?nh ch?c nng, nhi?m v? c?a C? quan/T? ch?c b?n ngo?i;Cn c? nhu c?u h?p t?c gi?a C? quan Thu? v? C? quan/T? ch?c b?n ngo?i trong vi?c ph?i h?p c?ng t?c v? trao ?i th?ng tin h?a ?n i?n t?;C? quan Thu? v? C? quan/T? ch?c b?n ngo?i th?ng nh?t Quy ch? v? vi?c trao ?i th?ng tin H?a ?n i?n t? v?i nh?ng n?i dung nh? sau:Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nhQuy ch? n?y quy ?nh v? vi?c cung c?p th?ng tin H?a ?n i?n t? v? thu th?p th?ng tin sai ph?m li?n quan ?n H?a ?n i?n t? (sau ?y g?i t?t l? HT) gi?a T?ng c?c Thu?/C?c Thu?/Chi c?c Thu?/Chi c?c Thu? khu v?c (sau ?y g?i chung l? C? quan Thu?) v? C? quan/T? ch?c b?n ngo?i HYPERLINK \l "_ftn2" 2, g?m:1. Trao ?i th?ng tin HT do C? quan Thu? cung c?p v? th?ng tin sai ph?m li?n quan ?n HT do C? quan/T? ch?c b?n ngo?i cung c?p. HYPERLINK \l "_ftn3" 32. Ph?i h?p c?ng t?c gi?a hai C? quan trong qu? tr?nh th?c hi?n qu?n l? nh? n??c theo quy ?nh. HYPERLINK \l "_ftn4" 4i?u 2. ?i t??ng ?p d?ngQuy ch? n?y ?p d?ng ?i v?i T?ng c?c Thu?/C?c Thu?/Chi c?c Thu?/Chi c?c Thu? khu v?c v? C? quan/T? ch?c b?n ngo?i.i?u 3. Nguy?n t?c ?p d?ng1. Vi?c ph?i h?p, trao ?i, cung c?p th?ng tin gi?a hai c? quan cn c? v?o ch?c nng, nhi?m v? v? y?u c?u qu?n l? c?a C? quan Thu? v? C? quan/T? ch?c b?n ngo?i theo quy ?nh c?a ph?p lu?t.2. Th?ng tin HT do C? quan Thu? cung c?p ? ph?c v? c?c ho?t ?ng qu?n l? c?a C? quan/T? ch?c b?n ngo?i theo ?ng ch?c nng, nhi?m v? v? y?u c?u ph?c v? ng??i d?n, doanh nghi?p, tu?n th? quy ?nh c?a ph?p lu?t trong vi?c qu?n l? v? s? d?ng th?ng tin HT.3. C? quan/T? ch?c b?n ngo?i kh?ng th?c hi?n thu th?p, t? ch?c thu th?p l?i th?ng tin HT ho?c y?u c?u ng??i d?n, doanh nghi?p cung c?p th?ng tin HT trong qu? tr?nh gi?i quy?t c?c th? t?c h?nh ch?nh n?u nh?ng th?ng tin n?y ? ??c C? quan Thu? cung c?p theo ti?u chu?n, quy chu?n th?ng nh?t t? h? th?ng qu?n l? h?a ?n i?n t?, tr? tr??ng h?p ph?p lu?t c? quy ?nh kh?c.4. Th?ng tin, d? li?u trao ?i gi?a hai C? quan ph?i ?m b?o t?nh c?p nh?t, ch?nh x?c v? ?y ? theo quy ?nh t?i Quy ch? n?y v? c?c quy ?nh kh?c c?a ph?p lu?t v? h?a ?n i?n t?. Th?ng tin ??c s? d?ng ?ng m?c ?ch nghi?p v? theo ch?c nng, nhi?m v? qu?n l? nh? n??c c?a hai C? quan, kh?ng cung c?p th?ng tin cho b?n th? ba khi ch?a c? s? ?ng ? c?a b?n ch? qu?n th?ng tin.5. Hai C? quan th?c hi?n c?ng t?c b?o m?t th?ng tin theo quy ?nh t?i i?u 99 Lu?t qu?n l? thu?.Ch??ng IIQUY ?NH C? TH?i?u 4. N?i dung trao ?i th?ng tin1. Th?ng tin do C? quan Thu? cung c?p:a) C? quan Thu? cung c?p th?ng tin HT g?m c?c th?ng tin sau: ... HYPERLINK \l "_ftn5" 5<N?u r? n?i dung th?ng tin cung c?p ? ph?c v? ?p ?ng ph?n quy?n, ph?n c?p truy c?p n?i dung th?ng tin tr?n ?ng d?ng HYPERLINK \l "_ftn6" 6. V? d? nh? sau:STTCh? ti?u th?ng tin1K? hi?u m?u s? h?a ?n2K? hi?u h?a ?n3S? th? t? h?a ?n4Ng?y, th?ng, nm l?p h?a ?n.........>?b) Th?i gian s? d?ng: ... HYPERLINK \l "_ftn7" 7 <N?u r? th?i gian s? d?ng ? xu?t, kh?ng qu? 24 th?ng.>2. Th?ng tin do C? quan/T? ch?c b?n ngo?i cung c?p cho C? quan Thu?, bao g?m:a) Th?ng tin sai ph?m li?n quan ?n HT: ... <N?u r? c?c th?ng tin sai ph?m m? c?c C? quan/T? ch?c b?n ngo?i c? kh? nng x?c ?nh ??c trong qu? tr?nh qu?n l? ? cung c?p cho C? quan thu? ph?c v? c?ng t?c qu?n l? thu?. V? d? nh? sau:a.1) H?ng h?a l?u th?ng tr?n th? tr??ng kh?ng c? h?a ?n, ch?ng t? h?p l?;a.2) H?ng h?a l?u th?ng tr?n th? tr??ng kh?ng ?ng theo th?ng tin tr?n h?a ?n v? s? l??ng, lo?i h?ng h?a, ?n gi?, gi? tr?,....;a.3) S? d?ng kh?ng h?p ph?p h?a ?n/s? d?ng h?a ?n kh?ng h?p ph?p theo k?t lu?n c?a C? quan c? th?m quy?n.>b) Th?ng tin li?n quan ?n HT kh?c: ...<C?c th?ng tin c? th? ph?t sinh trong qu? tr?nh qu?n l?, v? d? nh? sau:b.1) Gi? tr?n c?c h?a ?n c?a c?ng m?t m?t h?ng c? s? ch?nh l?ch l?n;b.2) Th?ng tin DN c? h?nh vi b?n h?ng kh?ng xu?t h?a ?n;b.3) Th?ng tin DN c? d?u hi?u mua b?n h?a ?n (doanh thu b?n h?ng tng g?p nhi?u l?n v?n i?u l? ng k?), h?ng h?a kh?ng ph? h?p v?i ng?nh ngh? ? ng k?...>3. Ph?m vi th?ng tin:  HYPERLINK \l "_ftn8" 8a) Ph?m vi th?ng tin HT C? quan Thu? cung c?p cho C? quan/T? ch?c b?n ngo?i: ... <N?u r? ph?m vi th?ng tin HT, cung c?p c? th? theo t?ng C? quan/T? ch?c b?n ngo?i ? n?u t?i kho?n 1 i?u n?y, v? d? nh? sau:a.1) ?i v?i C? quan C?ng an: theo ph?m vi NNT thu?c ch?c nng qu?n l? thu? theo ?a b?n, c? th? gi?i h?n tra c?u theo ph?m vi th?i gian ?i v?i m?t s? n?i dung theo quy ?nh t?i i?m a, kho?n 1, i?u 4 Quy ch? n?y.a.2) ?i v?i C? quan Qu?n l? th? tr??ng: ph?m vi to?n qu?c, gi?i h?n th?i gian tra c?u ph? h?p v?i m?c ?ch  ki?m tra h?ng h?a l?u th?ng tr?n th? tr??ng .a.3) Th?ng tin li?n quan th?c hi?n theo h? s?, v? vi?c theo quy ?nh t?i kho?n 2, i?u 99 Lu?t Qu?n l? thu? v? ho?t ?ng t? t?ng: tra c?u c? th? theo s? HT.>b) Ph?m vi th?ng tin sai ph?m li?n quan ?n HT C? quan/T? ch?c b?n ngo?i cung c?p cho c? quan Thu?: ...<N?u r? ph?m vi th?ng tin sai ph?m li?n quan ?n HT do C? quan/T? ch?c b?n ngo?i cung c?p cho C? quan thu?, v? d?: theo h? s?; v? vi?c ho?c ?a b?n qu?n l?.>i?u 5. H?nh th?c trao ?i th?ng tin1. C? quan Thu? cung c?p th?ng tin HT cho C? quan/T? ch?c b?n ngo?i qua h?nh th?c:a) S? d?ng t?i kho?n truy c?p tra c?u tr?n C?ng th?ng tin HT ho?c tra c?u tr?n ?ng d?ng HT qua i?n tho?i. HYPERLINK \l "_ftn9" 9 <Th?ng tin ng k? t?i kho?n truy c?p C?ng th?ng tin HT th?c hi?n theo quy ?nh t?i i?u 49 Ngh? ?nh s? 123/2020/N-CP v? chi ti?t t?i m?u s? 01/CCTT-K v? ng k? m?i ho?c b? sung t?i kho?n truy c?p ??c k?m theo quy ch? n?y.>b) H?nh th?c kh?c: HYPERLINK \l "_ftn10" 10 ... <N?u r? h?nh th?c trao ?i th?ng tin kh?c ? xu?t c? th? v?i t?ng C? quan/T? ch?c b?n ngo?i theo quy ?nh t?i i?u 48 Ngh? ?nh s? 123/2020/N-CP.>2. C? quan/T? ch?c b?n ngo?i cung c?p th?ng tin cho C? quan Thu? theo h?nh th?c:a) Trao ?i i?n t? qua h? th?ng c?ng ngh? th?ng tin: ... <Truy?n nh?n d? li?u t? ?ng; truy v?n d? li?u (web-service); c?p nh?t ch?c nng tr?n h? th?ng HT.> HYPERLINK \l "_ftn11" 11b) Trao ?i tr?c ti?p: ... <Vn b?n, th? i?n t?, t?p d? li?u i?n t?, c?c thi?t b? ch?a th?ng tin i?n t? v? c?c h?nh th?c trao ?i th? c?ng kh?c, ...>i?u 6: ?u m?i trao ?i, cung c?p th?ng tin1. C?c ?u m?i c?a C? quan Thu?, bao g?m: ... <N?u r? ?n v? ?u m?i trao ?i, cung c?p th?ng tin theo ph?n c?p, c? th?:- Ban QLRR l? ?n v? ?u m?i c?a c?c ?n v?/t? ch?c c?p Trung ??ng.- B? ph?n ti?p nh?n d? li?u (?i v?i C?c Thu? v? Chi c?c Thu?/Chi c?c Thu? khu v?c) l? ?n v? ?u m?i c?a c?c ?n v?/t? ch?c ?ng c?p.>2. C?c ?u m?i c?a C? quan/ T? ch?c b?n ngo?i, bao g?m: ...<N?u r? ?n v? ?u m?i trao ?i, cung c?p th?ng tin c?a C? quan/T? ch?c b?n ngo?i.>i?u 7: ng k? v? s? d?ng th?ng tin1. Vi?c ng k?, b? sung, ch?m d?t s? d?ng th?ng tin HT c?a C? quan/T? ch?c b?n ngo?i th?c hi?n theo quy ?nh t?i i?u 49 M?c 2, Ch??ng IV Ngh? ?nh s? 123/2020/N-CP.2. Vi?c tra c?u, cung c?p, khai th?c v? s? d?ng th?ng tin HT c?a C? quan thu? th?c hi?n theo quy ?nh t?i i?u 44, i?u 45, i?u 46, i?u 47, i?u 48 v? i?u 51 M?c 2, Ch??ng IV Ngh? ?nh s? 123/2020/N-CP.3. T?ng c?c Thu? th?c hi?n vi?c thu h?i t?i kho?n truy c?p, ch?m d?t vi?c cung c?p th?ng tin HT cho C? quan/T? ch?c b?n ngo?i theo quy ?nh t?i i?u 50 M?c 2, Ch??ng IV Ngh? ?nh s? 123/2020/N-CP.4. Vi?c thu th?p, tra c?u, s? d?ng th?ng tin sai ph?m li?n quan ?n HT do c?c C? quan/T? ch?c b?n ngo?i cung c?p cho C? quan thu? th?c hi?n theo quy ?nh v? qu?n l? r?i ro trong qu?n l? thu?.i?u 8. Th?i h?n cung c?p th?ng tin. HYPERLINK \l "_ftn12" 121. Vi?c cung c?p th?ng tin h?a ?n i?n t? ??c th?c hi?n theo quy ?nh t?i i?u 51 M?c 2, Ch??ng IV Ngh? ?nh s? 123/2020/N-CP.2. Trong th?i h?n 02 ng?y l?m vi?c k? t? khi k? Quy ch? n?y, C? quan Thu? cung c?p th?ng tin t?i kho?n, quy?n s? d?ng t?i kho?n ? tra c?u th?ng tin HT tr?n C?ng th?ng tin HT.3. Trong th?i h?n 02 ng?y l?m vi?c k? t? khi x?c ?nh th?ng tin sai ph?m li?n quan ?n HT, C? quan/ T? ch?c b?n ngo?i cung c?p cho C? quan Thu? theo c?c h?nh th?c t?i i?u 5 Quy ch? n?y.i?u 9. X? l? s? c? th?ng tin1. Tr??ng h?p c? s? c? g?y ?nh h??ng ?n vi?c cung c?p, trao ?i th?ng tin HT qua C?ng th?ng tin HT, C? quan/T? ch?c b?n ngo?i c? tr?ch nhi?m th?ng b?o cho C? quan Thu? qua h?nh th?c trao ?i tr?c ti?p ph? h?p (vn b?n, th? i?n t?, tin nh?n i?n tho?i).2. Tr??ng h?p h? th?ng cung c?p th?ng tin sai ph?m li?n quan ?n HT c?a C? quan/T? ch?c b?n ngo?i (n?u c?) g?p s? c?, C? quan thu? c? tr?ch nhi?m th?ng b?o cho C? quan/T? ch?c b?n ngo?i ch? qu?n th?ng tin ? kh?c ph?c s? c? qua h?nh th?c trao ?i tr?c ti?p ph? h?p (vn b?n, th? i?n t?, tin nh?n i?n tho?i).3. Trong th?i gian s? c? ch?a ??c x? l?, hai C? quan th?ng nh?t h?nh th?c trao ?i th?ng tin ph? h?p theo quy ?nh t?i kho?n 1, kho?n 2 i?u 5 ? ?m b?o ?p ?ng y?u c?u c?ng t?c.Ch??ng IIIT? CH?C TH?C HI?Ni?u 10. Tr?ch nhi?m c?a C? quan Thu?1. C? quan Thu? c? tr?ch nhi?m trao ?i, cung c?p th?ng tin HT cho C? quan/T? ch?c b?n ngo?i theo quy ?nh t?i i?u 52 Ngh? ?nh s? 123/2020/N-CP.2. Tr??ng h?p nh?n ??c th?ng tin sai ph?m li?n quan ?n HT, C? quan Thu? c? tr?ch nhi?m th?ng b?o, ph?i h?p v?i C? quan Thu? c?c c?p v? C? quan/T? ch?c b?n ngo?i ? x? l? theo quy ?nh c?a ph?p lu?t.i?u 11. Tr?ch nhi?m c?a C? quan/T? ch?c b?n ngo?i1. C? quan/T? ch?c b?n ngo?i c? tr?ch nhi?m th?c hi?n theo quy ?nh v? tr?ch nhi?m c?a b?n s? d?ng th?ng tin t?i i?u 53 Ngh? ?nh s? 123/2020/N-CP.2. C? quan/T? ch?c b?n ngo?i c? tr?ch nhi?m cung c?p k?p th?i c?c th?ng tin sai ph?m li?n quan ?n HT cho C? quan Thu? nh?m th?c hi?n ch?c nng ph?n t?ch r?i ro trong qu?n l? thu? theo quy ?nh.i?u 12. Hi?u l?c thi h?nh1. Quy ch? n?y c? hi?u l?c thi h?nh k? t? ng?y k?.2. Th? tr??ng c?c ?n v? li?n quan thu?c T?ng c?c Thu?/C?c Thu?/Chi c?c Thu?/Chi c?c Thu? khu v?c v? C? quan/T? ch?c b?n ngo?i ch?u tr?ch nhi?m thi h?nh Quy ch? n?y./.??I DI?N ?N V?/T? CH?C ................................?I DI?N T?NG C?C THU?/C?C THU?/ CHI C?C THU?/CHI C?C THU? KHU V?C ................................? N?i nh?n: - T?ng c?c thu? (Ban QLRR, C?c CNTT ? b?o c?o); - ...........; - L?u: VT, ...?? HYPERLINK \l "_ftnref1" 1 Khi d? th?o Quy ch? ? k? k?t, C? quan Thu? ?a t?n C? quan/T? ch?c b?n ngo?i c? th? v?o t?n v? to?n b? n?i dung quy ch? thay cho c?m t?  C? quan/T? ch?c b?n ngo?i  HYPERLINK \l "_ftnref2" 2 C? quan/T? ch?c b?n ngo?i l? c?c C? quan qu?n l? nh? n??c (trung ??ng, ?a ph??ng) s? d?ng th?ng tin HT ? th?c hi?n c?c th? t?c h?nh ch?nh theo quy ?nh c?a ph?p lu?t; ki?m tra t?nh h?p ph?p c?a h?ng h?a l?u th?ng tr?n th? tr??ng, nh?m ?m b?o t?nh li?n th?ng, c?t gi?m th? t?c h?nh ch?nh, theo quy ?nh t?i i?u 46 v? i?u 57 Ngh? ?nh s? 123/2020/N-CP. V? d?: C? quan Qu?n l? th? tr??ng, C? quan C?ng an,... HYPERLINK \l "_ftnref3" 3 Th?c hi?n trao ?i, cung c?p th?ng tin ?ng c?p nh? quy ?nh t?i kho?n 1, i?u 46, Ngh? ?nh s? 123/2020/N-CP ng?y 19/10/2020. HYPERLINK \l "_ftnref4" 4 Tr??ng h?p hai c? quan c? c?c ?n v? thu?c v? tr?c thu?c tham gia cung c?p v? thu th?p th?ng tin HT theo Quy ch? n?y th? n?u r? t?n c?c ?n v? n?y. HYPERLINK \l "_ftnref5" 5 C? quan Thu? x?c ?nh th?ng tin cung c?p trong s? c?c th?ng tin quy ?nh t?i i?u 48 Ngh? ?nh s? 123/2020/N-CP, theo ?ng y?u c?u qu?n l? nh? n??c, ch?c nng, nhi?m v? c?a C? quan/T? ch?c b?n ngo?i m? C? quan thu? x?c ?nh th?ng tin ph? h?p ? li?t k?. V? d?: C? quan Qu?n l? th? tr??ng kh?ng c?n th?ng tin ?n gi? h?ng h?a, d?ch v?; Th?nh ti?n ch?a c? thu? gi? tr? gia tng hay T?ng s? ti?n thanh to?n. HYPERLINK \l "_ftnref6" 6 C?c th?ng tin ??c cung c?p n?u t?i Quy ch? l? c?c th?ng tin trong ph?m vi th?ng tin hi?n t?i C?ng th?ng tin HT cung c?p ??c; ph? h?p v?i ch?c nng, nhi?m v? qu?n l? c?a m?i c? quan. Tr??ng h?p c?n cung c?p th?ng tin ngo?i th?ng tin tr?n C?ng th?ng tin HT, C? quan Thu? c?n trao ?i v?i T?ng c?c Thu? (C?c CNTT, Ban QLRR) ? xem x?t n?ng c?p ?ng d?ng. HYPERLINK \l "_ftnref7" 7 N?u h?t th?i h?n s? d?ng t?i kho?n, b?n nh?n th?ng tin v?n mu?n ti?p t?c s? d?ng t?i kho?n th? th?c hi?n th? t?c b? sung th?i h?n nh? quy ?nh t?i i?u 49 Ngh? ?nh 123/N-CP HYPERLINK \l "_ftnref8" 8 Cn c? l)nh v?c qu?n l? nh? n??c c?a hai C? quan, ph?m vi th?ng tin HT v? th?ng tin sai ph?m li?n quan ?n HT ??c x?c ?nh theo ?a b?n ph?t sinh h?a ?n ho?c theo Danh s?ch ng??i n?p thu? ho?c theo Danh s?ch C? quan Thu? qu?n l?. ? ph? h?p v?i th?c t? ph?t sinh, t?nh ch?t h?ng h?a v?n chuy?n l?u th?ng th?c t?, ph?m vi th?ng tin s? ??c hai C? quan b?n th?o, quy?t ?nh ph? h?p v?i ch?c nng, nhi?m v? qu?n l? nh? n??c c?a hai C? quan. HYPERLINK \l "_ftnref9" 9 Tr??ng h?p cung c?p qua C?ng th?ng tin, c?n ?m b?o cung c?p th?ng tin t?i nh?ng ch?c nng ? c? tr?n C?ng th?ng tin HT. HYPERLINK \l "_ftnref10" 10 ? ?m b?o c? ch?c nng ?p ?ng vi?c tra c?u th?ng tin qua C?ng th?ng tin HT, C?c Thu?/Chi c?c Thu?/Chi c?c Thu? khu v?c c? tr?ch nhi?m r? so?t th?c tr?ng ?ng d?ng v? g?i d? th?o Quy ch? t?i T?ng c?c Thu? (C?c CNTT, Ban QLRR) tr??c khi k? Quy ch?. HYPERLINK \l "_ftnref11" 11 T?y thu?c v?o kh? nng ?p ?ng k? thu?t c?a hai C? quan. HYPERLINK \l "_ftnref12" 12 L?u ?: Tr??ng h?p hai C? quan th?ng nh?t th?i h?n cung c?p th?ng tin HT kh?c nh? tr?n th? ghi r? trong Quy ch? n?y, ?m b?o theo ?ng c?c quy ?nh li?n quan ?n HT.DF?? ? ? ? ? ? ? ?  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