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H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 2413/Q-BTCH? N?i, ng?y 23 th?ng 11 nm 2017?QUY?T ?NHBAN H?NH QUY CH? TRAO ?I TH?NG TIN V? PH?I H?P C?NG T?C GI?A C? QUAN H?I QUAN V? C? QUAN THU?B? TR??NG B? T?I CH?NHCn c? Lu?t Qu?n l? thu? s? 78/2006/QH10 ng?y 29 th?ng 11 nm 2006 v? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Qu?n l? thu? s? 21/2012/QH13 ng?y 20 th?ng 11 nm 2012; Lu?t s?a ?i, b? sung m?t s? i?u c?a c?c Lu?t v? thu? s? 71/2014/QH13 ng?y 26 th?ng 11 nm 2014; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Thu? gi? tr? gia tng, Lu?t Thu? ti?u th? ?c bi?t v? Lu?t Qu?n l? thu? s? 106/2016/QH13;Cn c? Lu?t H?i quan s? 54/2014/QH13 ng?y 23 th?ng 6 nm 2014;Cn c? Ngh? ?nh s? 08/2015/N-CP ng?y 21 th?ng 01 nm 2015 c?a Ch?nh ph? quy ?nh chi ti?t v? bi?n ph?p thi h?nh Lu?t H?i quan v? th? t?c h?i quan, ki?m tra, gi?m s?t, ki?m so?t h?i quan;Cn c? Ngh? ?nh s? 83/2013/N-CP ng?y 22 th?ng 7 nm 2013 c?a Ch?nh ph? quy ?nh chi ti?t thi h?nh m?t s? i?u c?a Lu?t Qu?n l? thu? v? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Qu?n l? thu?;Cn c? Ngh? ?nh s? 87/2017/N-CP ng?y 26 th?ng 7 nm 2017 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;X?t ? ngh? c?a T?ng c?c tr??ng T?ng c?c H?i quan, T?ng c?c tr??ng T?ng c?c Thu?,QUY?T ?NH:i?u 1. Ban h?nh k?m theo Quy?t ?nh n?y:1. Quy ch? trao ?i th?ng tin v? ph?i h?p c?ng t?c gi?a c? quan H?i quan v? c? quan Thu?.2. C?c Ph? l?c:a) Ph? l?c 1. Danh m?c th?ng tin c? quan Thu? trao ?i, cung c?p.b) Ph? l?c 2. Danh m?c th?ng tin c? quan H?i quan trao ?i, cung c?p.i?u 2. Quy?t ?nh n?y c? hi?u l?c thi h?nh k? t? ng?y k? v? thay th? Quy?t ?nh s? 574/Q-BTC ng?y 30/3/2015 c?a B? tr??ng B? T?i ch?nh. C?c vn b?n h?nh ch?nh c? li?n quan ban h?nh tr??c ?y c? n?i dung kh?c v?i quy ?nh trong Quy ch? n?y th? ?p d?ng theo quy ?nh t?i Quy ch? n?y.i?u 3. Th? tr??ng c? quan H?i quan, Th? tr??ng c? quan Thu? c?c c?p v? Th? tr??ng c?c ?n v? li?n quan thu?c B? T?i ch?nh ch?u tr?ch nhi?m thi h?nh Quy?t ?nh n?y./.? N?i nh?n: - Nh? i?u 3; - Website c?a T?ng c?c Thu?, T?ng c?c H?i quan; - L?u: VT, TCHQ (160).KT. B? TR??NG TH? TR??NG Vi Th? Mai?QUY CH?TRAO ?I TH?NG TIN V? PH?I H?P C?NG T?C GI?A C? QUAN H?I QUAN V? C? QUAN THU? (Ban h?nh k?m theo Quy?t ?nh s? 2413/Q-BTC ng?y 23 th?ng 11 nm 2017 c?a B? tr??ng B? T?i ch?nh)Ch??ng 1QUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nhQuy ch? n?y quy ?nh c? th? vi?c trao ?i th?ng tin v? ph?i h?p c?ng t?c gi?a c? quan H?i quan v? c? quan Thu? c?c c?p (sau ?y g?i chung l? hai c? quan), bao g?m:1. Trao ?i, cung c?p th?ng tin v? ng??i n?p thu? th?c hi?n xu?t kh?u, nh?p kh?u (sau ?y g?i chung l? doanh nghi?p);2. Ph?i h?p ?nh gi? v? ?p d?ng k?t qu? ?nh gi? tu?n th?, x?p h?ng r?i ro doanh nghi?p trong qu?n l? h?i quan, qu?n l? thu?;3. Ph?i h?p ?nh gi?, c?ng nh?n v? ?p d?ng ch? ? ?u ti?n trong qu?n l? h?i quan, qu?n l? thu? ?i v?i doanh nghi?p ??c c?ng nh?n theo quy ?nh c?a ph?p lu?t;4. Ph?i h?p th?c hi?n c?c bi?n ph?p thu h?i n? thu?, ti?n ch?m n?p, ti?n ph?t; th?c hi?n c?c bi?n ph?p c??ng ch? thi h?nh quy?t ?nh h?nh ch?nh v? thu?, h?i quan;5. Ph?i h?p x? l? nh?ng b?t c?p, v??ng m?c trong quy tr?nh nghi?p v? v? th?c hi?n c?c bi?n ph?p nghi?p v? trong qu?n l? h?i quan, qu?n l? thu?.i?u 2. ?i t??ng ?p d?ngQuy ch? n?y ?p d?ng ?i v?i c?c ?n v? c?a hai c? quan, bao g?m:1. T?ng c?c H?i quan, T?ng c?c Thu?, c?c ?n v? thu?c c? quan T?ng c?c H?i quan v? T?ng c?c Thu?;2. C?c H?i quan t?nh, li?n t?nh, th?nh ph? v? C?c Thu? t?nh, th?nh ph?;3. Chi c?c H?i quan, ?n v? t??ng ??ng v? Chi c?c Thu?.i?u 3. Nguy?n t?c th?c hi?n1. Nguy?n t?c trao ?i, cung c?p th?ng tin:a) Vi?c trao ?i, cung c?p th?ng tin ph?i ?m b?o k?p th?i, 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;b) ?ng d?ng h? th?ng c?ng ngh? th?ng tin k?t n?i, chia s?, t?ch h?p th?ng tin, d? li?u ph? h?p v?i i?u ki?n h? th?ng th?ng tin c?a m?i c? quan trong t?ng th?i k?;c) Th?ng tin, d? li?u trao ?i gi?a hai c? quan ch? s? d?ng cho m?c ?ch nghi?p v? c?a c? quan ??c cung c?p. Khi nh?n ??c y?u c?u cung c?p th?ng tin cho b?n th? ba (kh?ng thu?c c? quan H?i quan, c? quan Thu?) ph?i trao ?i v? ??c s? ?ng ? b?ng vn b?n c?a c? quan cung c?p. ?i v?i th?ng tin trao ?i gi?a hai c? quan thu?c danh m?c th?ng tin m?t, b?n ti?p nh?n th?ng tin c? tr?ch nhi?m qu?n l?, s? d?ng theo quy ?nh c?a ph?p lu?t v? b?o v? b? m?t nh? n??c;d) Th?ng tin trao ?i gi?a hai c? quan l? th?ng tin ch?nh th?c ? s? d?ng trong c?ng t?c nghi?p v? thu? v? h?i quan. B?n cung c?p th?ng tin ch?u tr?ch nhi?m v? ? tin c?y, ch?nh x?c c?a th?ng tin ? cung c?p.2. Nguy?n t?c ph?i h?p c?ng t?c:a) Vi?c ph?i h?p gi?a c?c ?n v? ??c th?c hi?n d?a tr?n ch?c nng, nhi?m v? theo quy ?nh c?a ph?p lu?t;b) Khi ph?t sinh v??ng m?c th? ??c b?n b?c th?ng nh?t gi?i quy?t k?p th?i. N?u ch?a th?ng nh?t th? b?o c?o c?p tr?n c?a m?i c? quan, ? ki?n ch? ?o, h??ng d?n c?a ?n v? c?p tr?n l? cn c? ? ?n v? c?p d??i th?c hi?n; n?u c?n ? ki?n kh?c th? b?o c?o B? T?i ch?nh;c) Vi?c ph?i h?p x? l? c?c vi ph?m v? h?i quan, thu? ph?i th?c hi?n theo ?ng quy ?nh c?a ph?p lu?t. H?nh vi vi ph?m c?a doanh nghi?p thu?c th?m quy?n x? l? c?a c? quan n?o th? chuy?n h? s? v? c? quan ? x? l?. K?t qu? x? l? ??c th?ng b?o cho c? quan chuy?n giao bi?t.Ch??ng 2QUY ?NH C? TH?M?c 1. TRAO ?I, CUNG C?P TH?NG TINi?u 4. Th?ng tin trao ?i, cung c?p gi?a hai c? quan1. N?i dung th?ng tin chi ti?t trao ?i, cung c?p c?a m?i c? quan ??c chi ti?t t?i Ph? l?c 01 v? Ph? l?c 02 ban h?nh k?m theo Quy?t ?nh n?y.2. Trong qu? tr?nh t? ch?c th?c hi?n, T?ng c?c H?i quan v? T?ng c?c Thu? c? tr?ch nhi?m ch? ?ng t? ch?c thu th?p th?ng tin, ph?i h?p r? so?t, c?p nh?t v? th?ng nh?t chi ti?t c?c n?i dung trao ?i, cung c?p th?ng tin t?i Ph? l?c 01 v? Ph? l?c 02 ban h?nh k?m theo Quy?t ?nh n?y ? ?m b?o ph? h?p v?i th?c t? qu?n l? h? th?ng th?ng tin v? y?u c?u qu?n l? c?a t?ng c? quan.i?u 5. H?nh th?c, c? ch? trao ?i, cung c?p th?ng tin1. Vi?c trao ?i, cung c?p th?ng tin gi?a hai c? quan ??c th?c hi?n t?i t?ng c?p, theo ba (03) h?nh th?c d??i ?y:a) Truy?n nh?n d? li?u t? ?ng: K?t n?i, truy?n nh?n ?nh k? d? li?u s? l??ng l?n gi?a h? th?ng ?ng d?ng c?ng ngh? th?ng tin c?a hai c? quan;b) Truy v?n d? li?u: Khai th?c d? li?u tr?c tuy?n th?ng qua webservice ho?c ?ng d?ng tra c?u d? li?u c?a t?ng c? quan tr?n c? s? k?t n?i h? th?ng c?a hai c? quan;c) Trao ?i th?ng tin tr?c ti?p gi?a hai c? quan.2. Truy?n nh?n d? li?u t? ?ng:a) T?ng c?c H?i quan v? T?ng c?c Thu? c? tr?ch nhi?m x?y d?ng, ph?t tri?n c?c h? th?ng th?ng tin, d? li?u t?p trung t?i T?ng c?c; ph?i h?p k?t n?i, trao ?i, chia s?, cung c?p th?ng tin ph?c v? y?u c?u qu?n l? c?a m?i c? quan;b) Vi?c k?t n?i h? th?ng trao ?i th?ng tin, d? li?u ??c th?c hi?n h?ng ng?y gi?a hai c? quan T?ng c?c theo Ph? l?c s? 01 v? Ph? l?c s? 02 ban h?nh k?m theo Quy?t ?nh n?y, tr?n c? s? ph? h?p v?i th?c tr?ng h? th?ng th?ng tin c?a t?ng b?n;c) Hai c? quan s? d?ng ch? k? s? theo quy ?nh c?a B? T?i ch?nh trong vi?c truy?n nh?n d? li?u t? ?ng.3. Truy v?n d? li?u:a) T?ng c?c H?i quan v? T?ng c?c Thu? c? tr?ch nhi?m x?y d?ng, ph?t tri?n h? th?ng th?ng tin, d? li?u t?p trung t?i T?ng c?c, cho ph?p c? quan s? d?ng k?t n?i, truy c?p khai th?c d? li?u tr?c tuy?n c?a c? quan cung c?p theo y?u c?u nghi?p v? c?a m?i c? quan;b) Vi?c truy v?n d? li?u ??c th?c hi?n tr?c tuy?n (online) gi?a hai c? quan T?ng c?c theo Ph? l?c s? 01 v? Ph? l?c s? 02 ban h?nh k?m theo Quy?t ?nh n?y, tr?n c? s? ph? h?p v?i th?c tr?ng h? th?ng th?ng tin c?a t?ng b?n;c) Hai c? quan s? d?ng ch? k? s? theo quy ?nh c?a B? T?i ch?nh trong vi?c truy v?n, khai th?c d? li?u.4. Trao ?i th?ng tin tr?c ti?p gi?a hai c? quan:a) Vi?c trao ?i th?ng tin tr?c ti?p ??c th?c hi?n trong c?c tr??ng h?p sau ?y:a.1) Th?ng tin kh?ng ?p ?ng y?u c?u cung c?p theo kho?n 2 v? kho?n 3 i?u n?y;a.2) Th?ng tin ph?c v? qu?n l? theo chuy?n ?, x? l? c?c v? vi?c ho?c ph?c v? c?c y?u c?u nghi?p v? c? th?;a.3) Th?ng tin qu?n l? ch? ? M?t theo quy ?nh c?a ph?p lu?t;a.4) Th?ng tin v? ph??ng th?c, th? o?n, xu h??ng tr?n thu?, gian l?n thu? v? c?c vi ph?m ph?p lu?t h?i quan, ph?p lu?t thu? kh?c trong t?ng th?i k?.b) H?nh th?c trao ?i th?ng tin tr?c ti?p bao g?m:b.1) Vn b?n, t?i li?u ch?a ?ng c?c n?i dung th?ng tin li?n quan;b.2) B?ng (file) d? li?u ??c ?nh d?ng theo c?c bi?u m?u;b.3) N?i dung trao ?i tr?c ti?p th?ng qua c?c bu?i l?m vi?c, h?i ngh?, h?i th?o gi?a ?i di?n c?a hai c? quan.c) Vi?c trao ?i th?ng tin t?i i?m a kho?n n?y ??c th?c hi?n tr?n c? s? vn b?n c?a c? quan ? ngh?. K? t? ng?y nh?n ??c vn b?n ? ngh?, c? quan cung c?p c? tr?ch nhi?m cung c?p th?ng tin cho c? quan ? ngh? trong th?i h?n c? th? nh? sau:c1) Th?i h?n trao ?i th?ng tin gi?a T?ng c?c H?i quan v? T?ng c?c Thu?; gi?a c?c C?c H?i quan v?i C?c Thu?; gi?a Chi c?c H?i quan v?i Chi c?c Thu? tr?n c?ng ?a b?n t?i a l? 03 ng?y l?m vi?c, ?c bi?t c? th? k?o d?i nh?ng kh?ng qu? 05 ng?y l?m vi?c.c2) Th?i h?n trao ?i th?ng tin gi?a hai c? quan ? kh?c ?a b?n t?i a l? 05 ng?y l?m vi?c. Tr??ng h?p ?c bi?t, ?n v? ??c ? ngh? ph?i ki?m tra, x?c minh ho?c thu th?p, t?ng h?p t? nh?ng ngu?n th?ng tin kh?ng c? s?n, th?i h?n c? th? k?o d?i nh?ng kh?ng qu? 07 ng?y l?m vi?c.Tr??ng h?p kh?ng ?p ?ng ??c y?u c?u v? n?i dung th?ng tin v? th?i gian cung c?p th?ng tin, B?n cung c?p c? tr?ch nhi?m th?ng b?o b?ng vn b?n cho B?n ? ngh? bi?t ? ti?p t?c ph?i h?p.i?u 6. ?u m?i trao ?i, cung c?p th?ng tinVi?c trao ?i th?ng tin gi?a c? quan H?i quan v? c? quan Thu? ??c th?c hi?n qua c?c ?u m?i ?n v? t?i t?ng c?p.1. C?c ?n v? ?u m?i c?a c? quan H?i quan, bao g?m:a) C?c Qu?n l? r?i ro, C?c i?u tra ch?ng bu?n l?u, C?c Ki?m tra sau th?ng quan, C?c Thu? xu?t nh?p kh?u, C?c Gi?m s?t qu?n l?, V? Thanh tra Ki?m tra, C?c C?ng ngh? th?ng tin v? Th?ng k? H?i quan.b) C?c H?i quan t?nh, li?n t?nh, th?nh ph? (?n v? qu?n l? r?i ro c?p C?c H?i quan, Chi c?c Ki?m tra sau th?ng quan v? ?i Ki?m so?t h?i quan).c) Chi c?c H?i quan.2. C?c ?n v? ?u m?i c?a c? quan Thu?, bao g?m:a) Ban Qu?n l? r?i ro, V? K? khai v? K? to?n thu?, V? Thanh tra, V? Ki?m tra n?i b?, V? Qu?n l? n? v? c??ng ch? n? thu?, V? D? to?n thu thu?, V? Qu?n l? thu? thu nh?p c? nh?n, C?c C?ng ngh? th?ng tin.b) C?c Thu? t?nh, th?nh ph?.c) Chi c?c Thu? c?c qu?n, huy?n, th? x?, th?nh ph? thu?c t?nh.M?c 2. PH?I H?P C?NG T?C QU?N L? R?I ROi?u 7. N?i dung ph?i h?p c?ng t?c qu?n l? r?i roC? quan H?i quan v? c? quan Thu? ph?i h?p th?ng nh?t trong th?c hi?n c?c n?i dung c?ng t?c qu?n l? r?i ro d??i ?y:1. Trao ?i, cung c?p th?ng tin ph?c v? c?ng t?c qu?n l? r?i ro c?a t?ng c? quan t?i M?c 1 Quy ch? n?y;2. Ph?i h?p x?y d?ng ti?u ch?, ?nh gi? tu?n th? ph?p lu?t h?i quan, ph?p lu?t thu?;3. Ph?i h?p x?y d?ng ti?u ch?, ?nh gi? x?p h?ng doanh nghi?p;4. Ph?i h?p th?m ?nh, ?nh gi?, c?ng nh?n doanh nghi?p ?u ti?n;5. Ph?i h?p th?c hi?n c?c bi?n ph?p ki?m so?t r?i ro ph? h?p v?i y?u c?u qu?n l? c?a t?ng c? quan;6. S? d?ng k?t qu? ?nh gi? t?i c?c kho?n 2, 3, 4, 5 i?u n?y trong ?p d?ng ch? ? ch?nh s?ch, ?p d?ng c?c bi?n ph?p qu?n l? h?i quan, qu?n l? thu?.i?u 8. Ph?i h?p ?nh gi? tu?n th? v? x?p h?ng doanh nghi?p xu?t nh?p kh?u1. Ph?i h?p x?y d?ng ti?u ch? ?nh gi? tu?n th? v? x?p h?ng doanh nghi?p xu?t nh?p kh?u:a) T?ng c?c H?i quan v? T?ng c?c Thu? ph?i h?p x?y d?ng ti?u ch? ?nh gi? tu?n th? v? ti?u ch? x?p h?ng doanh nghi?p xu?t nh?p kh?u theo c?c quy ?nh v? qu?n l? r?i ro trong l)nh v?c h?i quan, l)nh v?c thu?.b) N?i dung ti?u ch? bao g?m c?c ch? s? r?i ro trong l)nh v?c h?i quan v? l)nh v?c thu? ?m b?o vi?c ?nh gi? tu?n th? v? x?p h?ng doanh nghi?p r?i ro ph? h?p v?i th?ng tin th?c t? c?a t?ng b?n v? y?u c?u qu?n l? trong t?ng th?i k?.c) Tr?ch nhi?m ph?i h?p gi?a hai c? quan:cl) C? quan H?i quan khi x?y d?ng ti?u ch? ph?i ?m b?o c?c n?i dung quy ?nh t?i i?m b kho?n 1 i?u n?y v? c? tr?ch nhi?m l?y ? ki?n tham gia c?a c? quan Thu?;c2) C? quan Thu? khi x?y d?ng ti?u ch? ph?i ?m b?o c?c n?i dung quy ?nh t?i i?m b kho?n 1 i?u n?y v? c? tr?ch nhi?m l?y ? ki?n tham gia c?a c? quan H?i quan;c3) C? quan H?i quan ho?c c? quan Thu? khi ??c l?y ? ki?n c? tr?ch nhi?m ph?i h?p, tham gia v? cung c?p th?ng tin thu?c l)nh v?c qu?n l? ??c ph?n c?ng.2. C?ng nh?n, ?p d?ng k?t qu? ?nh gi? tu?n th?, x?p h?ng doanh nghi?p xu?t nh?p kh?u:C? quan H?i quan, c? quan Thu? c?ng nh?n v? s? d?ng k?t qu? ?nh gi? tu?n th? ph?p lu?t h?i quan, ph?p lu?t thu?; k?t qu? x?p h?ng doanh nghi?p c? ho?t ?ng xu?t nh?p kh?u c?a m?i b?n trong vi?c xem x?t, ?p d?ng c?c bi?n ph?p qu?n l? h?i quan, qu?n l? thu?.i?u 9. Ph?i h?p th?m ?nh, ?nh gi?, c?ng nh?n doanh nghi?p ?u ti?n1. C? quan H?i quan ch? tr?, ph?i h?p v?i c? quan Thu? trong vi?c l?p h? s?, th?m ?nh, ?nh gi? v? c?ng nh?n doanh nghi?p ?u ti?n theo quy ?nh c?a ph?p lu?t.2. C? quan Thu? c? tr?ch nhi?m ph?i h?p th?m ?nh, cung c?p th?ng tin ?nh gi? doanh nghi?p ?u ti?n t?i kho?n 1 i?u n?y theo ? ngh? c?a c? quan H?i quan ?i v?i t?ng tr??ng h?p c? th?.3. C? quan Thu? c?ng nh?n v? ?p d?ng ch? ?, ch?nh s?ch ?i v?i doanh nghi?p ?u ti?n trong qu?n l? thu?.M?c 3. PH?I H?P TH?C HI?N C?C BI?N PH?P QU?N L? H?I QUAN, QU?N L? THU?i?u 10. Ph?i h?p ?u tranh ch?ng gian l?n trong ho?n thu? gi? tr? gia tng1. N?i dung ph?i h?p ?u tranh ch?ng gian l?n trong ho?n thu? gi? tr? gia tng, bao g?m:a) Ph?i h?p x?y d?ng, ?p d?ng ti?u ch? ?nh gi? r?i ro trong ho?n thu? gi? tr? gia tng;b) Trao ?i, cung c?p th?ng tin ph?c v? ?nh gi? r?i ro, ?p d?ng c?c bi?n ph?p qu?n l? trong ho?n thu? gi? tr? gia tng;c) Ph?i h?p ti?n h?nh c?c bi?n ph?p ?u tranh ch?ng gian l?n trong ho?n thu? gi? tr? gia tng.2. X?y d?ng, ?p d?ng ti?u ch? ?nh gi? r?i ro trong ho?n thu? gi? tr? gia tng:a) Ti?u ch? ?nh gi? r?i ro trong ho?n thu? gi? tr? gia tng, bao g?m:a.1) Ti?u ch? l?a ch?n ?i t??ng r?i ro cao ? ki?m tra th?c t? h?ng h?a trong th?c hi?n th? t?c h?i quan ?i v?i h?ng h?a xu?t kh?u ho?n thu? gi? tr? gia tng;a.2) Ti?u ch? x?c ?nh ?i t??ng ki?m tra tr??c ho?n sau trong th?c hi?n ho?n thu? gi? tr? gia tng ?i v?i h?ng h?a xu?t kh?u.b) Vi?c ph?i h?p x?y d?ng ti?u ch? ?nh gi? r?i ro trong ho?n thu? gi? tr? gia tng ph?i ?m b?o ?p ?ng y?u c?u qu?n l? h?i quan, qu?n l? thu?, ph? h?p v?i i?u ki?n th?c t? c?a t?ng c? quan. Tr?n c? s? th?ng nh?t c?a hai c? quan, B? ti?u ch? ?nh gi? r?i ro trong ho?n thu? gi? tr? gia tng ??c tr?nh B? T?i ch?nh ban h?nh ? ?p d?ng th?ng nh?t trong t?ng c? quan.c) C? quan H?i quan, c? quan Thu? ph?i t? ch?c vi?c ki?m tra h?i quan, ki?m tra thu? ?i v?i c?c ?i t??ng theo ?ng ti?u ch? do B? T?i ch?nh ban h?nh. Trong qu? tr?nh ?p d?ng, khi ph?t sinh y?u c?u b? sung, s?a ?i ti?u ch?, hai b?n ph?i trao ?i, th?ng nh?t tr??c khi tr?nh B? T?i ch?nh k? ban h?nh ?p d?ng.d) C? quan H?i quan ch?u tr?ch nhi?m l?m ?u m?i x?y d?ng v? t? ch?c ?p d?ng ti?u ch? t?i i?m a.1 kho?n n?y; c? quan Thu? ch?u tr?ch nhi?m l?m ?u m?i x?y d?ng v? t? ch?c ?p d?ng ti?u ch? t?i i?m a.2 kho?n n?y.3. Trao ?i, cung c?p th?ng tin ph?c v? ?nh gi? r?i ro, ?p d?ng c?c bi?n ph?p qu?n l? trong ho?n thu? gi? tr? gia tng:a) Ngo?i vi?c trao ?i, cung c?p c?c th?ng tin quy ?nh t?i kho?n 1 i?u 4 Quy ch? n?y, c? quan Thu? c? tr?ch nhi?m:a.1) Cung c?p ?y ?, ch?nh x?c, k?p th?i c?c th?ng tin ph?c v? ?nh gi? r?i ro trong ho?n thu? gi? tr? gia tng theo c?c ti?u ch? t?i i?m a.1 kho?n 2 i?u n?y;a.2) C?c ?i t??ng vi ph?m ho?c c? d?u hi?u vi ph?m trong ho?n thu? gi? tr? gia tng;a.3) Danh m?c h?ng h?a r?i ro cao b? l?i d?ng gian l?n trong ho?n thu? gi? tr? gia tng;a.4) C?c th?ng tin kh?c theo y?u c?u c?a c? quan H?i quan ? ph?c v? ?nh gi? r?i ro, i?u tra, x?c minh l?m r? c?c d?u hi?u li?n quan ?n gian l?n trong ho?n thu? gi? tr? gia tng.b) Ngo?i vi?c trao ?i, cung c?p c?c th?ng tin quy ?nh t?i kho?n 1 i?u 4 Quy ch? n?y, c? quan H?i quan c? tr?ch nhi?m:b.1) Cung c?p ?y ?, ch?nh x?c, k?p th?i c?c th?ng tin ph?c v? ?nh gi? r?i ro trong ho?n thu? gi? tr? gia tng theo c?c ti?u ch? t?i i?m a.2 kho?n 2 i?u n?y;b.2) C?c ?i t??ng vi ph?m ho?c c? c? d?u hi?u vi ph?m trong ho?n thu? gi? tr? gia tng;b.3) Danh m?c h?ng h?a r?i ro cao b? l?i d?ng gian l?n trong ho?n thu? gi? tr? gia tng;b.4) C?c th?ng tin kh?c theo y?u c?u c?a c? quan Thu? ? ph?c v? ?nh gi? r?i ro, ki?m tra trong ho?n thu? gi? tr? gia tng.4. Vi?c cung c?p n?i dung th?ng tin, t?i li?u, t?i kho?n 3 i?u n?y, ph?i ??c ho?n th?nh trong th?i h?n kh?ng qu? 05 ng?y l?m vi?c k? t? khi nh?n ??c y?u c?u (b?ng vn b?n) c?a ?n v? ? ngh?. Tr??ng h?p kh?ng ?p ?ng ??c y?u c?u v? n?i dung, th?i gian cung c?p th?ng tin, trong th?i h?n kh?ng qu? 03 ng?y l?m vi?c, ?n v? ??c ? ngh? cung c?p th?ng tin c? tr?ch nhi?m ph?i th?ng b?o b?ng vn b?n cho ?n v? ? ngh? bi?t, trong ? ph?i th?ng b?o c? th? l? do kh?ng ?p ?ng ??c y?u c?u.5. Trong t?ng tr??ng h?p c? th? khi ??c ? ngh?, m?i c? quan c? tr?ch nhi?m c? c?n b? tham gia o?n i?u tra, thanh tra, ki?m tra nh?ng v?, vi?c vi ph?m ph?p lu?t v? ho?n thu? c? d?u hi?u t?i ph?m v? c? t?nh ch?t ph?c t?p, ph?m vi li?n quan ?n nhi?u c? nh?n, c? quan, doanh nghi?p, ?a ph??ng.6. Hai c? quan c? tr?ch nhi?m th??ng xuy?n h? tr?, ph?i h?p b?i d??ng nghi?p v? chuy?n ng?nh trong c?ng t?c ph?ng, ch?ng t?i ph?m v? ho?n thu? v? trao ?i kinh nghi?m trong c?ng t?c ph?ng, ch?ng c?c h?nh vi ph?m t?i trong l)nh v?c ho?n thu?.i?u 11. Ph?i h?p trong ki?m tra, x?c minh, x? l? c?c v? vi?c vi ph?m ph?p lu?t h?i quan, ph?p lu?t thu?1. Ph?i h?p ki?m tra, x?c minh c?c v? vi?c vi ph?m ph?p lu?t h?i quan, ph?p lu?t thu?:a) Trong qu? tr?nh th?c hi?n c?c ho?t ?ng ki?m tra, x?c minh c?c v? vi?c vi ph?m ph?p lu?t h?i quan, ph?p lu?t thu?, ?n v? ki?m tra, x?c minh ??c quy?n g?i vn b?n ho?c tr?c ti?p li?n h? y?u c?u ?n v? li?n quan c?a c? quan ph?i h?p cung c?p th?ng tin ho?c h? tr? ki?m tra, x?c minh c?c th?ng tin li?n quan ?n vi ph?m ph?p lu?t h?i quan, ph?p lu?t thu?;b) Trong th?i h?n 07 ng?y l?m vi?c k? t? khi nh?n ??c y?u c?u (b?ng vn b?n) c?a ?n v? ? ngh?, ?n v? ph?i h?p c? tr?ch nhi?m b? tr? ngu?n l?c ? th?c hi?n vi?c ki?m tra, x?c minh th?ng tin v? tr? l?i b?ng vn b?n theo y?u c?u c?a b?n ? ngh? tr?n c? s? ph? h?p v?i ch?c nng, nhi?m v? v? quy ?nh c?a ph?p lu?t.Tr??ng h?p kh?ng ?p ?ng ??c c?c y?u c?u n?u tr?n, trong th?i h?n kh?ng qu? 03 ng?y l?m vi?c k? t? khi nh?n ??c y?u c?u, ?n v? ph?i h?p c? tr?ch nhi?m tr? l?i cho ?n v? ? ngh? bi?t v? th?ng b?o r? l? do kh?ng ?p ?ng ??c c?c y?u c?u ph?i h?p.2. Ph?i h?p x? l? v? vi?c vi ph?m ph?p lu?t h?i quan, ph?p lu?t thu?:a) K?t qu? ki?m tra, x?c minh c?c v? vi?c vi ph?m ph?p lu?t h?i quan, ph?p lu?t thu? x?c ?nh th?m quy?n x? l? vi?c vi ph?m thu?c th?m quy?n c?a c? quan H?i quan ho?c c? quan Thu?, ?n v? ki?m tra, x?c minh c? tr?ch nhi?m chuy?n giao ngay v? vi?c vi ph?m cho ?n v? c? th?m quy?n x? l?;b) Vi?c b?n giao h? s? v? vi?c vi ph?m ??c th?c hi?n tr?n c? s? trao ?i th?ng nh?t b?ng vn b?n gi?a ?n v? ki?m tra, x?c minh v?i ?n v? c? th?m quy?n x? l?, theo ?ng tr?nh t?, th? t?c ph?p lu?t quy ?nh;c) H? s?, t?i li?u v? c?c th?ng tin li?n quan c?a v? vi?c vi ph?m ph?i chuy?n giao ?y ? cho ?n v? x? l?;d) Trong qu? tr?nh x? l?, tr??ng h?p h? s? ch?a ?y ?, ?n v? x? l? ? ngh? ?n v? chuy?n giao ti?p t?c cung c?p b? sung c?c th?ng tin, t?i li?u li?n quan l?m cn c? cho vi?c ra quy?t ?nh x? l?. ?n v? chuy?n giao c? tr?ch nhi?m cung c?p b? sung th?ng tin, t?i li?u cho ?n v? x? l? trong th?i h?n kh?ng qu? 05 ng?y l?m vi?c k? t? khi nh?n ??c vn b?n ? ngh?.) ?n v? ti?p nh?n v? vi?c vi ph?m c? tr?ch nhi?m th?ng b?o cho ?n v? chuy?n giao k?t qu? x? l? v? vi?c vi ph?m trong th?i h?n kh?ng qu? 05 ng?y l?m vi?c k? t? khi k?t th?c vi?c x? l?.e) ?i v?i nh?ng v? vi ph?m ph?p lu?t c? t?nh ti?t ph?c t?p, c?c th?i h?n n?u t?i kho?n n?y k?o d?i kh?ng qu? 20 ng?y l?m vi?c.i?u 12. Ph?i h?p trong c?ng t?c thu n? thu?C? quan Thu? trong qu? tr?nh gi?i quy?t ho?n thu? gi? tr? gia tng cho doanh nghi?p ph?i th?c hi?n b? tr? s? thu? ??c ho?n v?i s? ti?n n? thu?, ti?n ch?m n?p, ti?n ph?t ?i v?i h?ng h?a xu?t nh?p kh?u do c? quan H?i quan qu?n l?, c? th?:1. Tr?n c? s? th?ng tin v? n? ti?n thu?, ti?n ch?m n?p, ti?n ph?t ?i v?i h?ng h?a xu?t nh?p kh?u do c? quan H?i quan cung c?p qua h? th?ng trao ?i d? li?u i?n t? gi?a c? quan H?i quan v? c? quan Thu? (bao g?m c?c th?ng tin: S? t? khai h?i quan, ng?y ng k? t? khai h?i quan, lo?i h?nh xu?t nh?p kh?u, n?i dung kho?n thu ng?n s?ch, m? c? quan h?i quan thu ng?n s?ch, t?i kho?n thu ng?n s?ch, m? n?i dung kinh t?, m? ch??ng, Kho b?c Nh? n??c h?ch to?n thu ng?n s?ch nh? n??c, s? ti?n n? thu?, ti?n ch?m n?p, ti?n ph?t), c? quan Thu? x?c ?nh s? n? ??c b? tr? v?i s? thu? ??c ho?n, g?i d? th?o L?nh ho?n thu? ki?m b? tr? thu ng?n s?ch nh? n??c cho c? quan h?i quan n?i c? n? ti?n thu?, ti?n ch?m n?p, ti?n ph?t qua h? th?ng trao ?i d? li?u i?n t? gi?a hai c? quan.Trong th?i h?n ch?m nh?t l? 02 ng?y l?m vi?c k? t? ng?y nh?n ??c d? th?o L?nh ho?n thu? ki?m b? tr? thu ng?n s?ch nh? n??c c?a c? quan Thu?, c? quan H?i quan ph?i x?c nh?n b?ng ch? k? s? v? g?i cho c? quan Thu? qua h? th?ng trao ?i th?ng tin gi?a c? quan H?i quan v? c? quan Thu?.C? quan Thu? ?ng th?i g?i 01 li?n L?nh ho?n thu? ki?m b? tr? thu ng?n s?ch nh? n??c ? g?i Kho b?c Nh? n??c cho c? quan H?i quan ? theo d?i, h?ch to?n thu ng?n s?ch nh? n??c ?i v?i kho?n n? ??c b? tr? v?i s? ho?n thu?.2. Tr??ng h?p c? quan H?i quan, c? quan Thu? ch?a th?c hi?n trao ?i th?ng tin b?ng ch? k? s? qua h? th?ng trao ?i d? li?u i?n t? gi?a hai c? quan th? trong qu? tr?nh gi?i quy?t ho?n thu? gi? tr? gia tng cho doanh nghi?p, c? quan Thu? ph?i tra c?u th?ng tin v? n? thu? ?i v?i h?ng h?a xu?t nh?p kh?u tr?n Trang th?ng tin i?n t? c?a c? quan H?i quan v? x? l? nh? sau:a) N?u k?t qu? tra c?u cho th?y doanh nghi?p c?n n? ti?n thu?, ti?n ch?m n?p, ti?n ph?t ?i v?i h?ng h?a xu?t nh?p kh?u th? c? quan Thu? kh?ng th?c hi?n ho?n thu? gi? tr? gia tng m? th?c hi?n b? tr? v?i c?c kho?n n? h?ng h?a xu?t nh?p kh?u;b) N?u k?t qu? tra c?u cho th?y doanh nghi?p kh?ng c?n n? ti?n thu?, ti?n ch?m n?p, ti?n ph?t ?i v?i h?ng h?a xu?t nh?p kh?u th? c? quan Thu? th?c hi?n ho?n thu? gi? tr? gia tng theo quy ?nh.i?u 13. Ph?i h?p ti?n h?nh c?c bi?n ph?p qu?n l? h?i quan, qu?n l? thu?1. ? ?m b?o hi?u l?c, hi?u qu? qu?n l? h?i quan, qu?n l? thu?, ?n v? t?i c?c c?p c?a m?i c? quan ??c y?u c?u ?n v? c?ng c?p ph?i h?p ti?n h?nh c?c bi?n ph?p d??i ?y:a) Ki?m tra h?i quan, ki?m tra thu? ?i v?i doanh nghi?p xu?t nh?p kh?u v?i th?i h?n ?p d?ng c? th? v? tr?n c? s? k?t qu? ph?n t?ch, ?nh gi? r?i ro;b) Gi?m s?t tr?ng i?m ?i v?i ho?t ?ng c?a doanh nghi?p r?i ro cao;c) C??ng ch? thi h?nh quy?t ?nh h?nh ch?nh v? h?i quan, thu?;d) X?y d?ng c?c danh m?c h?ng h?a r?i ro trong ho?t ?ng xu?t kh?u, nh?p kh?u;e) Th?c hi?n c?c bi?n ph?p qu?n l? c?n thi?t kh?c.Tr??ng h?p thu?c th?m quy?n c?a ?n v? c?p tr?n c? quan ph?i h?p, vi?c ph?i h?p ??c th?c hi?n t??ng t? kho?n 1 i?u 11 Quy ch? n?y.2. Vi?c ph?i h?p ti?n h?nh c?c bi?n ph?p t?i kho?n 1 i?u n?y ph?i ?m b?o ph? h?p v?i ch?c nng, nhi?m v? v? quy ?nh c?a ph?p lu?t.3. ?n v? ??c y?u c?u ph?i h?p c? tr?ch nhi?m ti?n h?nh c?c n?i dung, bi?n ph?p qu?n l? theo ? ngh?. Tr??ng h?p kh?ng ?p ?ng ??c c?c y?u c?u n?u tr?n, trong th?i h?n kh?ng qu? 05 ng?y l?m vi?c k? t? khi nh?n ??c y?u c?u b?ng vn b?n c?a ?n v? ? ngh?, ?n v? ph?i h?p c? tr?ch nhi?m tr? l?i cho ?n v? ? ngh? bi?t v? th?ng b?o r? l? kh?ng ?p ?ng ??c c?c y?u c?u ph?i h?p.Ch??ng 3.T? CH?C TH?C HI?Ni?u 14. Tr?ch nhi?m c?a ?n v? ?u m?i ch? tr? c?a hai c? quanC?c Qu?n l? r?i ro (T?ng c?c H?i quan) v? Ban Qu?n l? r?i ro (T?ng c?c Thu?) l? ?n v? ?u m?i ch? tr? c?a hai c? quan, c? tr?ch nhi?m:1. Ph? bi?n, h??ng d?n, ?n ?c, ki?m tra c?c ?n v? thu?c T?ng c?c H?i quan, T?ng c?c Thu? th?c hi?n c? hi?u qu? c?c n?i dung c?a Quy ch? n?y;2. Ch? tr? th?c hi?n c?c n?i dung li?n quan ?n l)nh v?c chuy?n m?n c?a hai ?n v?;3. Ch? tr? r? so?t, th?ng nh?t gi?a hai T?ng c?c v? c?c n?i dung th?ng tin trao ?i c?n i?u ch?nh, b? sung t?i Ph? l?c 1 v? Ph? l?c 2 c?a Quy ch? ? ph? h?p v?i th?c t? qu?n l? h? th?ng th?ng tin v? y?u c?u qu?n l? c?a t?ng c? quan;4. Ti?p nh?n c?c ? ki?n ? xu?t c?a c?c ?n v? v? nh?ng v?n ? c? li?n quan trong khi th?c hi?n c?c n?i dung c?a Quy ch? ph?i h?p v? b?o c?o L?nh ?o T?ng c?c ? gi?i quy?t; ?i v?i c?c v? vi?c v??t th?m quy?n ph?i t?ng h?p, b?o c?o L?nh ?o B? T?i ch?nh ? ch? ?o, x? l?;5. Ch? tr? t? ch?c giao ban ?nh k? gi?a hai c? quan theo n?i dung t?i i?u 17 Quy ch? n?y v? ch?u tr?ch nhi?m b?o c?o L?nh ?o B? T?i ch?nh t?nh h?nh, k?t qu? th?c hi?n Quy ch?.i?u 15. Tr?ch nhi?m c?a c?c ?n v? thu?c T?ng c?c H?i quan1. C?c ?n v? ??c giao l? ?u m?i trao ?i, cung c?p th?ng tin c?a c? quan H?i quan ??c quy ?nh t?i kho?n 1 i?u 6 c?a Quy ch? n?y, ch?u tr?ch nhi?m:a) Trao ?i, cung c?p th?ng tin, tham m?u, ch? ?o, i?u ph?i vi?c cung c?p th?ng tin cho c? quan Thu? trong ph?m vi th?m quy?n ??c giao;b) ?m b?o vi?c trao ?i, cung c?p th?ng tin gi?a hai c? quan ??c th?ng su?t, k?p th?i;c) B?o m?t vi?c cung c?p th?ng tin v? n?i dung th?ng tin, d? li?u cung c?p theo quy ?nh t?i i?u 3 c?a Quy ch?.2. C?c C?ng ngh? th?ng tin v? Th?ng k? h?i quan ch?u tr?ch nhi?m:a) Th?c hi?n kh?o s?t h? th?ng, c? s? d? li?u ri?ng c?a ng?nh ? chu?n h?a d? li?u th?ng tin, x?y d?ng, ph?t tri?n, ?m b?o c? s? h? t?ng m?ng ? chia s?, k?t n?i v?i h? th?ng d? li?u c?a T?ng c?c Thu? theo Kho?n 2 i?u 5 c?a Quy ch?.b) X?y d?ng, ph?t tri?n webservice ? k?t n?i, khai th?c d? li?u t? c? s? d? li?u c?a T?ng c?c Thu?; n?ng c?p c?c h? th?ng ph?n c?ng, h? th?ng m?ng, h? th?ng an ninh an to?n m?ng; ?m b?o c?c i?u ki?n k? thu?t ? c?c h? th?ng th?ng tin chuy?n ng?nh k?t n?i khai th?c d? li?u theo nhu c?u.c) Ph?i h?p v?i C?c C?ng ngh? th?ng tin (T?ng c?c Thu?) ?m b?o k?t n?i truy?n nh?n, khai th?c d? li?u v? x? l? k?p th?i khi c? s? c? h? th?ng.3. C?c C?c H?i quan t?nh, li?n t?nh, th?nh ph? ch?u tr?ch nhi?m:a) T? ch?c qu?n tri?t v? tri?n khai th?c hi?n n?i dung Quy ch? n?y;b) Ti?p nh?n gi?i quy?t c?c ? ki?n v??ng m?c, ? xu?t c?a c?c Chi c?c H?i quan v? ?n v? t??ng ??ng v? nh?ng v?n ? c? li?n quan trong khi th?c hi?n c?c n?i dung c?a Quy ch? ph?i h?p; ?i v?i c?c v? vi?c v??t th?m quy?n ph?i t?ng h?p b?o c?o T?ng c?c H?i quan ? ch? ?o, x? l?.4. C?c Chi c?c H?i quan v? ?n v? t??ng ??ng ch?u tr?ch nhi?m:a) T? ch?c qu?n tri?t v? tri?n khai th?c hi?n n?i dung Quy ch? n?y;b) K?p th?i b?o c?o C?c H?i quan t?nh, li?n t?nh, th?nh ph? tr?c ti?p qu?n l? c?c v??ng m?c ph?t sinh cing nh? c?c ? xu?t v? nh?ng v?n ? c? li?n quan trong khi th?c hi?n c?c n?i dung c?a Quy ch? ? ch? ?o, x? l?.i?u 16. Tr?ch nhi?m c?a c?c ?n v? thu?c T?ng c?c Thu?1. C?c ?n v? ??c giao l? ?u m?i trao ?i, cung c?p th?ng tin c?a c? quan Thu? ??c quy ?nh t?i kho?n 2 i?u 6 c?a Quy ch? n?y ch?u tr?ch nhi?m:a) Trao ?i, cung c?p th?ng tin, tham m?u, ch? ?o, i?u ph?i vi?c cung c?p th?ng tin cho c? quan H?i quan trong ph?m vi th?m quy?n ??c giao;b) ?m b?o vi?c trao ?i, cung c?p th?ng tin gi?a hai c? quan ??c th?ng su?t, k?p th?i;c) B?o m?t vi?c cung c?p th?ng tin v? n?i dung th?ng tin, d? li?u cung c?p theo quy ?nh t?i i?u 3 c?a Quy ch?.2. C?c C?ng ngh? th?ng tin ch?u tr?ch nhi?m:a) Th?c hi?n kh?o s?t h? th?ng, c? s? d? li?u ri?ng c?a ng?nh ? chu?n h?a d? li?u th?ng tin, x?y d?ng, ph?t tri?n, ?m b?o c? s? h? t?ng m?ng ? chia s?, k?t n?i v?i h? th?ng d? li?u c?a T?ng c?c H?i quan theo Kho?n 2 i?u 5 c?a Quy ch?;b) X?y d?ng, ph?t tri?n webservice ? k?t n?i, khai th?c d? li?u t? c? s? d? li?u c?a T?ng c?c H?i quan; n?ng c?p c?c h? th?ng ph?n c?ng, h? th?ng m?ng, h? th?ng an ninh an to?n m?ng; ?m b?o c?c i?u ki?n k? thu?t ? c?c h? th?ng th?ng tin chuy?n ng?nh k?t n?i khai th?c d? li?u theo nhu c?u.c) Ph?i h?p v?i C?c C?ng ngh? th?ng tin v? Th?ng k? h?i quan (T?ng c?c H?i quan) ?m b?o k?t n?i truy?n nh?n, khai th?c d? li?u v? x? l? k?p th?i khi c? s? c? h? th?ng.3. C?c C?c Thu? t?nh, th?nh ph? ch?u tr?ch nhi?m:a) T? ch?c qu?n tri?t v? tri?n khai th?c hi?n n?i dung Quy ch? n?y;b) Ti?p nh?n gi?i quy?t c?c ? ki?n v??ng m?c, ? xu?t c?a c?c Chi c?c Thu? v? nh?ng v?n ? c? li?n quan trong khi th?c hi?n c?c n?i dung c?a Quy ch?; ?i v?i c?c v? vi?c v??t th?m quy?n ph?i t?ng h?p, b?o c?o T?ng c?c Thu? ? ch? ?o, x? l?.4. C?c Chi c?c Thu? ch?u tr?ch nhi?m:a) T? ch?c qu?n tri?t v? tri?n khai th?c hi?n n?i dung Quy ch? n?y;b) K?p th?i b?o c?o C?c Thu? t?nh, th?nh ph? tr?c ti?p qu?n l? c?c v??ng m?c ph?t sinh cing nh? c?c ? xu?t v? nh?ng v?n ? c? li?n quan trong khi th?c hi?n c?c n?i dung c?a Quy ch? ? ch? ?o, x? l?.i?u 17. Ch? ? giao ban, t?ng k?t1. ?nh k? h?ng nm t? ch?c h?i ngh? s? k?t, 05 nm t? ch?c h?i ngh? t?ng k?t ?nh gi? t?nh h?nh, k?t qu? th?c hi?n Quy ch? n?y theo h?nh th?c lu?n phi?n gi?a T?ng c?c Thu? v? T?ng c?c H?i quan.2. C?c C?c H?i quan t?nh, th?nh ph? v? c?c C?c Thu? t?nh, th?nh ph? ?nh k? th?ng 11 h?ng nm t? ch?c s? k?t, ?nh gi? qu? tr?nh th?c hi?n Quy ch? v? g?i b?o c?o v? ?u m?i ch? tr? th?c hi?n Quy ch? c?a T?ng c?c H?i quan v? T?ng c?c Thu?.3. Trong tr??ng h?p c?n thi?t, c?c ?n v? c?a hai c? quan t?i kho?n 1, kho?n 2 i?u n?y t? ch?c giao ban ?t xu?t ? k?p th?i th?ng nh?t gi?i quy?t, x? l? c?c v??ng m?c ph?t sinh.i?u 18. Khen th??ng, x? l? vi ph?mT? ch?c, c? nh?n c? li?n quan c?a hai c? quan c? th?nh t?ch xu?t s?c trong vi?c th?c hi?n Quy ch? ??c khen th??ng theo quy ?nh c?a Ng?nh v? B? T?i ch?nh. C?c tr??ng h?p vi ph?m ho?c c?n tr? vi?c th?c hi?n Quy ch?, t?y theo t?nh ch?t m?c ? vi ph?m s? b? x? l? theo quy ?nh.i?u 19. i?u kho?n thi h?nh1. Vi?c ban h?nh vn b?n ph?i h?p gi?a hai c? quan ph?i ph? h?p v?i c?c vn b?n quy ph?m ph?p lu?t v? Quy ch? n?y.2. Tr??ng h?p ph?t sinh nhu c?u trao ?i th?ng tin v? ph?i h?p c?ng t?c ngo?i n?i dung quy ?nh t?i Quy ch? n?y, hai c? quan trao ?i th?ng nh?t b?ng vn b?n.3. T?ng c?c H?i quan, T?ng c?c Thu? cn c? n?i dung trao ?i th?ng tin v? ph?i h?p c?ng t?c theo ch?c nng, nhi?m v? c?a m?i c? quan; y?u c?u qu?n l? h?i quan, qu?n l? thu? trong t?ng th?i k? ? x?y d?ng, ph?t tri?n, n?ng c?p h? th?ng ?ng d?ng c?ng ngh? th?ng tin v? h? t?ng k? thu?t ? t? ?ng h?a trao ?i th?ng tin gi?a hai c? quan theo h??ng hi?n ?i, hi?u qu? v? ph? h?p v?i quy ho?ch, k? ho?ch ph?t tri?n h? th?ng c?ng ngh? th?ng tin c?a t?ng h? th?ng v? c?a to?n Ng?nh t?i ch?nh.4. Trong qu? tr?nh tri?n khai th?c hi?n, n?u ph?t sinh kh? khn, v??ng m?c, ? ngh? ph?n ?nh k?p th?i v? T?ng c?c H?i quan v? T?ng c?c Thu? ? ??c h??ng d?n, gi?i quy?t./.?PH? L?C 1DANH M?C TH?NG TIN C? QUAN THU? TRAO ?I, CUNG C?P (Ban h?nh k?m theo Quy?t ?nh s? 2413/Q-BTC ng?y 23 th?ng 11 nm 2017)STTTh?ng tin trao ?i, cung c?pH?nh th?c trao ?i, cung c?pH?nh th?c trao ?i, cung c?pH?nh th?c trao ?i, cung c?pTh?i gian th?c hi?nTh?i gian th?c hi?nTh?i gian th?c hi?nTruy?n d? li?u t? ?ngTruy v?n qua web- serviceTrao ?i tr?c ti?pTh??ng xuy?n?nh k?Theo y?u c?uITh?ng tin ng k? doanh nghi?p, ng k? thu?xx?H?ng ng?y???A. Th?ng tin chung v? doanh nghi?pxx????1.T?n (ng k?, giao d?ch, th??ng g?i, ti?ng Anh)???????- T?n ch?nh th?c???????- T?n doanh nghi?p b?ng ti?ng n??c ngo?i???????- T?n vi?t t?t??????2.M? s? thu???????3.?a ch? tr? s? ch?nh (n?u tr? s? ? n??c ngo?i, l?y theo ?a ch? tr? s? Vi?t Nam c?a c? quan Thu?)??????4.S? i?n tho?i (tr? s? ch?nh)??????5.?a ch? email (tr? s? ch?nh)??????6.S? fax (tr? s? ch?nh)??????7.Website??????8.?a ch? nh?n th?ng b?o thu? (n?u tr? s? ? n??c ngo?i, l?y theo ?a ch? tr? s? Vi?t Nam c?a c? quan Thu?)??????9.S? i?n tho?i (nh?n th?ng b?o thu?)??????10.?a ch? email (nh?n th?ng b?o thu?)??????11.S? fax (nh?n th?ng b?o thu?)??????12.Lo?i h?nh kinh t? c?a doanh nghi?p (Theo ph?n lo?i c?a T?ng c?c Thu?, chi ti?t h?n so v?i lo?i h?nh ng k? kinh doanh)??????13.Doanh nghi?p n?m trong khu c?ng nghi?p, khu ch? xu?t??????14.Gi?y ch?ng nh?n ng k? doanh nghi?p/gi?y t? t??ng ??ng???????- C? quan c?p gi?y ph?p???????- Ng?y c?p ph?p???????- S? gi?y ph?p??????15.Ng?nh ngh? kinh doanh ch?nh??????16.H?nh th?c h?ch to?n (?c l?p/ph? thu?c)??????17.Lo?i ng??i n?p thu? (doanh nghi?p, chi nh?nh c?a doanh nghi?p, doanh nghi?p n?p thay nh? th?u,...)??????18.Ki?u ?i t??ng n?p thu???????19.Nm t?i ch?nh (ng?y b?t ?u, ng?y k?t th?c)??????20.Ph??ng ph?p t?nh thu? (c?c lo?i ph??ng ph?p)??????21.Th?ng tin v?n ng k? thu????????a) V?n i?u l????????- V?n theo VN???????- V?n theo ngo?i t? (d?ng text)???????b) V?n ng?n s?ch nh? n??c???????- M? lo?i ti?n c?a v?n ng?n s?ch Nh? n??c???????- T? tr?ng v?n ng?n s?ch Nh? n??c???????c) V?n t? nh?n???????- M? lo?i ti?n c?a v?n t? nh?n???????- T? tr?ng v?n t? nh?n???????d) V?n n??c ngo?i???????- M? lo?i ti?n c?a v?n n??c ngo?i???????- T? tr?ng v?n N??c ngo?i???????e) V?n kh?c???????- M? lo?i ti?n c?a v?n kh?c???????- T? tr?ng v?n kh?c???????B. Th?nh vi?n g?p v?n:x??H?ng ng?y??22.Ch? s? h?u ?i v?i c?ng ty TNHH m?t th?nh vi?n???????a) Ch? s? h?u l? c? nh?n???????- H? t?n???????- Qu?c t?ch???????- S? CMT /Cn c??c c?ng d?n/ Gi?y t? ch?ng th?c c? nh?n kh?c???????- Ng?y c?p CMT/ Cn c??c c?ng d?n/ Gi?y t? ch?ng th?c c? nh?n kh?c???????- N?i c?p CMT/ Cn c??c c?ng d?n/ Gi?y t? ch?ng th?c c? nh?n kh?c???????- i?n tho?i li?n l?c???????- ?a ch? (s? nh?, ??ng, x?, huy?n, t?nh, qu?c gia)???????b) Ch? s? h?u l? t? ch?c???????- T?n t? ch?c???????- M? s? thu????????C. Th?ng tin c? quan thu? qu?n l? v? t?i kho?n ng?n h?ngx??H?ng ng?y??23.M? c? quan thu? qu?n l? ng??i n?p thu?.??????24.T?n c? quan thu? qu?n l? ng??i n?p thu?.??????25.Th?ng tin t?i kho?n ng?n h?ng trong n??c/ n??c ngo?i (S? t?i kho?n, t?n ng?n h?ng, t?n ch? t?i kho?n)???????D. Th?ng tin v? ?n v? ch? qu?n/?n v? qu?n l? tr?c ti?px??H?ng ng?y??26.T?n ?n v? ch? qu?n/ ?n v? qu?n l? tr?c ti?p??????27.M? s? ?n v? ch? qu?n/ ?n v? qu?n l? tr?c ti?p??????28.?a ch? tr? s? ch?nh ?n v? ch? qu?n/ ?n v? qu?n l? tr?c ti?p???????E. Th?ng tin v? th?nh vi?n ch? ch?t:x??H?ng ng?y??29.a) Th?ng tin v? ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?p/ ch? doanh nghi?p t? nh?n;???????- T?n ng??i ?i di?n theo ph?p lu?t???????- Ch?c danh, ch?c v? ng??i ?i di?n ph?p lu?t???????- S? CMT/h? chi?u/ cn c??c c?ng d?n/ gi?y ch?ng th?c c? nh?n kh?c c?a ng??i ?i di?n theo ph?p lu?t (S?, ng?y c?p, n?i c?p)???????- i?n tho?i li?n l?c c?a ng??i ?i di?n theo ph?p lu?t???????- ?a ch? c?a ng??i ?i di?n theo ph?p lu?t (l?y theo ?a ch? c? tr?/h? kh?u th??ng tr?)???????- ?a ch? c?a ng??i ?i di?n ph?p lu?t (l?y theo ?a ch? hi?n t?i)???????- Th?ng tin v? gi?m ?c (H? t?n, s? i?n tho?i)???????- Th?ng tin v? k? to?n tr??ng (H? t?n, s? i?n tho?i)??????30.b) Th?ng tin v? ?i di?n h? kinh doanh:???????- T?n ng??i ?i di?n h? kinh doanh???????- Qu?c t?ch???????- S? CMT/ Cn c??c c?ng d?n/ gi?y t? ch?ng th?c c? nh?n kh?c???????- Ng?y c?p CMT/ Cn c??c c?ng d?n/ gi?y t? ch?ng th?c c? nh?n kh?c???????- N?i c?p CMT/Cn c??c c?ng d?n/ gi?y t? ch?ng th?c c? nh?n kh?c???????- ?a ch? h? kh?u th??ng tr????????- ?a ch? hi?n t?i???????- S? i?n tho?i???????- S? fax???????- E-mail???????- Website??????IITr?ng th?i ho?t ?ng c?a ng??i n?p thu?x??H?ng ng?y??1.Ng?y b?t ?u ho?t ?ng kinh doanhx?????2.Ng?y thay ?i th?ng tin ng k?x?????3.Tr?ng th?i ho?t ?ng c?a ng??i n?p thu? theo Th?ng t? s? 95/2016/TT-BTC ng?y 28/6/2016 c?a B? T?i ch?nh (ng?ng kinh doanh, gi?i th?, ph? s?n,...)x?????4.Th?ng tin doanh nghi?p gi?i th?, ph? s?n, ? b? thu h?i Gi?y ch?ng nh?n ng k? doanh nghi?p, ng?ng ho?t ?ng, t?m ng?ng kinh doanh, thay ?i ?a ch? kinh doanh, kh?ng ho?t ?ng t?i ?a ch? ng k?.??x??x5.T?nh tr?ng tr??c khi t? ch?c s?p x?p l?i doanh nghi?p (chia t?ch, s?p nh?p,...)x?????IllTh?ng tin doanh nghi?p thu?c lo?i r?i ro cao v? thu?x?xH?ng ng?y?x1.Danh s?ch doanh nghi?p r?i ro ph?i mua h?a ?n c?a thu????????- M? doanh nghi?p???????- T?n doanh nghi?p???????- ?a ch? doanh nghi?p???????- M? c? quan thu? qu?n l? tr?c ti?p???????- T?n c? quan thu? qu?n l? tr?c ti?p???????- Ng?y hi?u l?c c?a Quy?t ?nh???????- Ng?y b?t ?u mua h?a ?n??????2.Th?ng tin r?i ro li?n quan kh?c??????IVTh?ng tin v? t?nh h?nh doanh nghi?p vi ph?m ph?p lu?t thu? v? th?ng tin v? vi?c vi ph?m c? th? c?a t?ng doanh nghi?p?x???x1.Quy?t ?nh x? ph?t?x???x?- S? Quy?t ?nh???????- Ng?y quy?t ?nh???????- ?n v? ra quy?t ?nh???????- Th?i gian vi ph?m???????- H?nh vi vi ph?m???????- N?i dung vi ph?m???????- S? ti?n x? ph?t??????2.Th?ng tin v? vi?c vi ph?m c? th? c?a t?ng doanh nghi?p??x??xVTh?ng tin v? b?o c?o t?i ch?nh c?a ng??i n?p thu? c? ho?t ?ng xu?t nh?p kh?u; t? khai quy?t to?n thu? thu nh?p doanh nghi?p??????1.B?o c?o t?i ch?nh c?a ng??i n?p thu? c? ho?t ?ng XNK?x?x???- B?o c?o k?t qu? ho?t ?ng kinh doanh???????- B?ng c?n ?i k? to?n???????- B?o c?o l?u chuy?n ti?n t????????- B?n thuy?t minh b?o c?o t?i ch?nh??????2.T? khai quy?t to?n thu? thu nh?p doanh nghi?p?x?x??VIK?t qu? ki?m tra/ thanh tra chuy?n ng?nh ?i v?i ng??i n?p thu? c? ho?t ?ng XNK??????1.Quy?t ?nh thanh tra/ ki?m tra?x?x???- S? Quy?t ?nh???????- Ng?y quy?t ?nh???????- Th?i k? thanh tra/ ki?m tra???????- N?i dung thanh tra/ ki?m tra???????- K?t qu? thanh tra/ ki?m tra (x? ph?t, truy thu)???????- C?/ kh?ng x? ph?t???????- C?/ kh?ng truy thu thu???????2.S? ti?n truy thu?x?x??VIIT?nh h?nh s? d?ng h?a ?n (tra c?u h?a ?n)??????1.H?a ?n ? th?ng b?o ph?t h?nh?x???x2.H?a ?n b? m?t, ch?y, h?ng, kh?ng c?n gi? tr? s? d?ng?x???x3.H?a ?n doanh nghi?p mang theo khi b? ?a ch? kinh doanh?x???x4.H?a ?n ? h?y?x???xVIIITh?ng tin n? thu?, ch?m n?p thu? v? c?c kho?n thu kh?c do c? quan Thu? qu?n l???????1.Th?ng tin v? Quy?t ?nh c??ng ch? thu??x?H?ng th?ng???- S? Quy?t ?nh c??ng ch????????- Ng?y Quy?t ?nh c??ng ch????????- T?n doanh nghi?p b? c??ng ch????????- M? s? thu? doanh nghi?p b? c??ng ch????????- Bi?n ph?p c??ng ch????????- S? ti?n c??ng ch? n? thu???????2.Th?ng tin n? thu?, ch?m n?p thu? v? kho?n thu kh?c??x??xIXTh?ng tin ho?n thu? gi? tr? gia tng c?a c? quan Thu???????1.Quy?t ?nh ho?n thu? ?i v?i doanh nghi?p c? ho?t ?ng xu?t kh?u, nh?p kh?u?x??x?2.Danh s?ch doanh nghi?p b?n h?ng ho?n thu? GTGT cho ng??i n??c ngo?i?x??x?XTh?ng tin gi? t?nh l? ph? tr??c b? c?a xe ? t?, xe m?y nh?p kh?u;?x???xXIDanh s?ch doanh nghi?p trong k? ho?ch thanh tra, ki?m tra h?ng nm??xH?ng nm??XIITh?ng tin v? ho?n thu? GTGT (ki?m b? tr?) ?i v?i h?ng h?a xu?t nh?p kh?u?x???xXIIITh?ng tin v? t? khai thu? ti?u th? ?c bi?t c?a doanh nghi?p xu?t nh?p kh?u.?x???xXIVT?nh h?nh gian l?n thu? v? c?c vi ph?m kh?c li?n quan ?n c?ng t?c qu?n l? h?i quan??????1.Ph??ng th?c, th? o?n gian l?n thu? c?a doanh nghi?p c? li?n quan ?n ho?t ?ng XNK;??x??x2.C?c d?u hi?u vi ph?m ph?p lu?t v? thu? ho?c c?c d?u hi?u vi ph?m do c?c c? quan kh?c th?ng b?o cho c? quan thu? v? c?c bi?n ph?p ?p d?ng??????XVTh?ng tin kh?c theo ? ngh? c?a c? quan h?i quan??????1.Danh s?ch doanh nghi?p ph?n lo?i theo nh?m qu?n l? (Doanh nghi?p l?n, doanh nghi?p FDI,...)??x??x2.Gi? b?n xe ? t?, xe m?y trong n??c c?a doanh nghi?p nh?p kh?u??x??x3.Th?ng tin v? gi? b?n t?i th? tr??ng n?i ?a Vi?t Nam c?a h?ng h?a xu?t kh?u, nh?p kh?u (? ??c c? quan thu? ti?n h?nh ki?m tra, thanh tra, quy?t to?n thu?) khi c? quan h?i quan ? ngh???x??x4.Th?c hi?n n?p thu? i?n t? (c?/kh?ng)x??H?ng ng?y??5.Th?ng tin kh?c ph?c v? c?ng t?c qu?n l? c?a c? quan h?i quan??x??x?PH? L?C 2DANH M?C TH?NG TIN C? QUAN H?I QUAN TRAO ?I, CUNG C?P (Ban h?nh k?m theo Quy?t ?nh s? 2413/Q-BTC ng?y 23 th?ng 11 nm 2017)STTTh?ng tin trao ?i, cung c?pH?nh th?c trao ?i, cung c?pH?nh th?c trao ?i, cung c?pH?nh th?c trao ?i, cung c?pTh?i gian th?c hi?nTh?i gian th?c hi?nTh?i gian th?c hi?nTruy?n d? li?u t? ?ngTruy v?n qua web- serviceTrao ?i tr?c ti?pTh??ng xuy?n?nh k?Theo y?u c?uITh?ng tin v? t? khai xu?t kh?u, nh?p kh?u?x?x??1T? khai xu?t kh?u??????2T? khai nh?p kh?u??????3T? khai s?a ?i, b? sung sau th?ng quan??????IITh?ng tin n? ti?n thu?, ti?n ch?m n?p, ti?n ph?t; mi?n thu? (tr? h?ng h?a ph?c v? an ninh qu?c ph?ng), gi?m thu? xu?t kh?u, nh?p kh?u; Quy?t ?nh c??ng ch? thi h?nh quy?t ?nh h?nh ch?nh thu? trong l)nh v?c h?i quan??????1Th?ng tin n? ti?n thu?, ti?n ch?m n?p, ti?n ph?t?x?x??1.1.S? t? khai h?i quan??????1.2.Ng?y ng k? t? khai h?i quan??????1.3.Lo?i h?nh xu?t nh?p kh?u??????1.4.N?i dung kho?n thu ng?n s?ch??????1.5.M? c? quan thu??????1.6.M? t?i kho?n k? to?n??????1.7M? n?i dung kinh t???????1.8.M? ch??ng??????1.9.KBNN n?i thu NSNN (n?u c?)??????1.10.S? ti?n n? ti?n thu?, ti?n ch?m n?p, ti?n ph?t??????2Mi?n thu?, gi?m thu? xu?t kh?u, nh?p kh?u??x??x2.1S? quy?t ?nh gi?m thu? xu?t kh?u, nh?p kh?u??????2.2Ng?y quy?t ?nh gi?m thu? xu?t kh?u, nh?p kh?u??????2.3S? t? khai h?i quan ??c mi?n thu?, gi?m thu? xu?t kh?u, nh?p kh?u??????2.4S? ti?n ??c mi?n thu???????2.5S? ti?n ??c gi?m thu? xu?t kh?u, nh?p kh?u??????3Quy?t ?nh c??ng ch? thi h?nh quy?t ?nh h?nh ch?nh thu? ?i v?i ng??i n?p thu? (c??ng ch? n? thu?)??x??x3.1S? quy?t ?nh c??ng ch???????3.2Ng?y quy?t ?nh c??ng ch???????3.3Bi?n ph?p c??ng ch???????3.4S? ti?n c??ng ch? n? thu???????IIITh?ng tin v? ?nh gi? tu?n th? ph?p lu?t?x?x??1.Danh s?ch doanh nghi?p tu?n th? ph?p lu?t h?i quan??????1.1T?n doanh nghi?p??????1.2M? s? doanh nghi?p??????2.Danh s?ch doanh nghi?p kh?ng tu?n th? ph?p lu?t h?i quan??????2.1T?n doanh nghi?p??????2.2M? s? doanh nghi?p??????IVDanh s?ch x?p h?ng doanh nghi?p xu?t nh?p kh?u;??x??x1.T?n doanh nghi?p/ M? s? thu???????2.H?ng r?i ro??????VDanh s?ch doanh nghi?p ?u ti?n;??x?x?1S? quy?t ?nh c?ng nh?n??????2Ng?y quy?t ?nh c?ng nh?n??????3T?n doanh nghi?p??????4M? s? thu???????5L)nh v?c, m?c ? ?u ti?n??????VITh?ng tin v? t?nh h?nh vi ph?m ph?p lu?t h?i quan c?a t? ch?c, c? nh?n; th?ng tin v? vi?c vi ph?m, v? vi?c kh?i t? c? th? do c? quan h?i quan th?c hi?n ?i v?i t?ng doanh nghi?p.??????1Quy?t ?nh x? ph?t vi ph?m h?nh ch?nh v? h?i quan?x?x??1.1S?/ k? hi?u quy?t ?nh??????1.2.Ng?y th?ng nm quy?t ?nh??????1.3T?n t? ch?c, c? nh?n vi ph?m??????1.4M? s? thu???????1.5Th?i gian vi ph?m??????1.6H?nh vi vi ph?m??????1.7S? ti?n x? ph?t??????2Quy?t ?nh kh?i t? h?nh s??x?x??2.1S?/ k? hi?u quy?t ?nh??????2.2.Ng?y th?ng nm quy?t ?nh??????2.3T?n t? ch?c, c? nh?n b? kh?i t???????2.4M? s? thu???????2.5D?u hi?u t?i ph?m??????3.Th?ng tin v? vi?c vi ph?m c? th? c?a t? ch?c/c? nh?n c? th???x??xVIIDanh s?ch doanh nghi?p tr?ng i?m??x??xVIIIK?t qu? ki?m tra sau th?ng quan?x??x?1.Quy?t ?nh ki?m tra sau th?ng quan??????1.1S? quy?t ?nh??????1.2Ng?y quy?t ?nh??????1.3T?n doanh nghi?p b? ki?m tra??????1.4M? s? thu? doanh nghi?p b? ki?m tra??????1.5Ph?m vi ki?m tra??????1.6N?i dung ki?m tra??????2.Quy?t ?nh ?n ?nh thu???????2.1S?/ k? hi?u quy?t ?nh??????2.2Ng?y quy?t ?nh??????2.3T?n doanh nghi?p b? ?n ?nh thu???????2.4M? s? thu???????2.5T?ng s? ti?n b? ?n ?nh???????- Thu? xu?t nh?p kh?u???????- Thu? ti?u th? ?c bi?t???????- Thu? gi? tr? gia tng???????- Thu? b?o v? m?i tr??ng??????3Quy?t ?nh h?y quy?t ?nh ?n ?nh thu???????3.1S? quy?t ?nh ?n ?nh thu? b? h?y??????3.2Ng?y quy?t ?nh ?n ?nh thu? b? h?y??????3.3T? khai b? ?n ?nh thu? b? h?y??????3.4T?n doanh nghi?p??????3.5M? s? thu? doanh nghi?p??????IXDanh s?ch doanh nghi?p ??c thanh tra, ki?m tra sau th?ng quan theo k? ho?ch h?ng nm??x?H?ng nm?1Danh s?ch doanh nghi?p ??c thanh tra theo k? ho?ch h?ng nm (t?n/ m? s? doanh nghi?p)??????2Danh s?ch doanh nghi?p ??c ki?m tra sau th?ng quan theo k? ho?ch h?ng nm (t?n/ m? s? doanh nghi?p)??????XTh?ng tin s? thu? GTGT c?a h?ng h?a xu?t nh?p kh?u n?p th?a do c? quan H?i quan th?c hi?n??x??x1S? Quy?t ?nh ho?n thu? ?i v?i h?ng h?a XNK (g?m GTGT)??????2T?n/ m? s? doanh nghi?p??????3S? t? khai ??c ho?n thu???????4T?ng s? ti?n thu? ??c ho?n (bao g?m thu? 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