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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?: 31/2021/TT-BTCH? N?i, ng?y 17 th?ng 5 nm 2021 ?TH?NG T?QUY ?NH V? ?P D?NG QU?N L? R?I RO TRONG QU?N L? THU?Cn c? Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019;Cn c? Ngh? ?nh 126/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh chi ti?t 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;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? quy ?nh v? ?p d?ng qu?n l? r?i ro trong qu?n l? thu?.Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nhTh?ng t? n?y quy ?nh v? ?p d?ng qu?n l? r?i ro trong qu?n l? thu? c?a c? quan thu? c?c c?p, bao g?m:1. Thu th?p, x? l?, qu?n l?, s? d?ng th?ng tin li?n quan ?n ng??i n?p thu? ph?c v? qu?n l? r?i ro.2. ?nh gi? tu?n th? ph?p lu?t thu? v? ph?n lo?i m?c ? r?i ro ng??i n?p thu?.3. ?p d?ng c?c bi?n ph?p nghi?p v? qu?n l? thu? t??ng ?ng v?i c?c m?c ? tu?n th? ph?p lu?t thu? v? m?c ? r?i ro ng??i n?p thu?.i?u 2. ?i t??ng ?p d?ng1. Ng??i n?p thu?.2. C? quan thu?.3. C?ng ch?c thu?.4. C? quan Nh? n??c, t? ch?c, c? nh?n c? li?n quan theo quy ?nh t?i i?u 2 Lu?t Qu?n l? thu?.i?u 3. Gi?i th?ch t? ng?1. ?p d?ng qu?n l? r?i ro trong qu?n l? thu? l? vi?c ?ng d?ng c?c quy tr?nh nghi?p v?, c?c nguy?n t?c, bi?n ph?p, k? thu?t v? qu?n l? r?i ro v? k?t qu? ?nh gi? tu?n th? ph?p lu?t thu?, m?c ? r?i ro ng??i n?p thu? ? quy?t ?nh th?c hi?n c?c bi?n ph?p nghi?p v? trong qu?n l? thu?.2. Th?ng tin qu?n l? r?i ro l? th?ng tin v? thu? v? li?n quan ?n thu? ??c thu th?p, x? l? ph?c v? ?p d?ng qu?n l? r?i ro trong qu?n l? thu?.3. M?c ? tu?n th? l? k?t qu? ?nh gi? ph?n lo?i c?a c? quan thu? v? ch?p h?nh ph?p lu?t thu? c?a ng??i n?p thu?.4. Ti?u ch? ?nh gi? tu?n th? l? c?c ti?u chu?n ? ?nh gi? tu?n th? ph?p lu?t thu? c?a ng??i n?p thu?.5. Ch? s? ti?u ch? ?nh gi? tu?n th? l? c?c ch? ti?u th?ng tin mang gi? tr? c? th? c?a ti?u ch? ?nh gi? tu?n th? ph?p lu?t thu? c?a ng??i n?p thu?.6. ?nh gi? tu?n th? ph?p lu?t thu? l? vi?c thu th?p, ph?n t?ch, x?c minh, ?i chi?u th?ng tin v? qu? tr?nh ho?t ?ng v? ch?p h?nh ph?p lu?t v? thu? v?i c?c ti?u ch?, ch? s? ti?u ch? ?nh gi? tu?n th? ? ph?n lo?i m?c ? tu?n th? ph?p lu?t c?a ng??i n?p thu?.7. Qu?n l? tu?n th? ph?p lu?t thu? l? vi?c c? quan thu? th?c hi?n ?nh gi? tu?n th? ph?p lu?t thu?, ph?n lo?i m?c ? r?i ro, ph?n t?ch h?nh vi c?a ng??i n?p thu?, t? ? s? d?ng ngu?n l?c h?p l? cho c?c bi?n ph?p qu?n l? ph? h?p v?i t?ng m?c ?, nh?m khuy?n kh?ch tu?n th? v? ph?ng ng?a h?nh vi kh?ng tu?n th?.8. Ph?n t?ch r?i ro ng??i n?p thu? l? vi?c ph?n t?ch c?c th?ng tin v? ng??i n?p thu? nh?m ph?t hi?n c?c d?u hi?u vi ph?m ph?p lu?t thu? d?n ?n kh? nng g?y th?t thu ng?n s?ch nh? n??c v? thu?.9. M?c ? r?i ro l? t?nh nghi?m tr?ng c?a r?i ro ??c x?c ?nh d?a tr?n s? k?t h?p gi?a t?n su?t v? h?u qu? c?a r?i ro.10. Ti?u ch? ph?n lo?i m?c ? r?i ro l? c?c ti?u chu?n ? ?nh gi? ph?n lo?i m?c ? r?i ro trong qu?n l? thu?.11. Ch? s? ti?u ch? ph?n lo?i m?c ? r?i ro l? c?c ch? ti?u th?ng tin mang gi? tr? c? th? c?a ti?u ch? ph?n lo?i m?c ? r?i ro.12. ?nh gi? r?i ro l? vi?c ph?n lo?i, xem x?t, ?i chi?u m?c ? r?i ro v?i c?c ch? s? ti?u ch? ph?n lo?i m?c ? r?i ro v? vi?c x? l? c?c r?i ro tr??c ? ? s?p x?p th? t? ?u ti?n.13. D?u hi?u r?i ro l? y?u t? mang gi? tr? th?ng tin ph?n ?nh s? ti?m ?n c?a h?nh vi vi ph?m ph?p lu?t.14. D?u hi?u vi ph?m v? thu? l? y?u t? mang gi? tr? th?ng tin, l?m c? s? nh?n di?n h?nh vi vi ph?m ph?p lu?t v? thu?.15. Gi?m s?t tr?ng i?m l? vi?c c? quan thu? ?p d?ng c?c bi?n ph?p nghi?p v? ?i v?i ng??i n?p thu? (??c ?nh gi?) r?i ro cao v? thu? ho?c kh?ng tu?n th? ph?p lu?t thu? theo t?ng l)nh v?c ho?t ?ng, t?ng ?a b?n trong t?ng th?i k?.16. ?ng d?ng c?ng ngh? th?ng tin qu?n l? r?i ro trong qu?n l? thu? (sau ?y g?i l? ?ng d?ng qu?n l? r?i ro) l? ?ng d?ng c?ng ngh? th?ng tin th?c hi?n vi?c k?t n?i, ti?p nh?n th?ng tin t? c?c ngu?n d? li?u li?n quan trong v? ngo?i c? quan thu?, i?n t? ho? c?c bi?n ph?p, k? thu?t qu?n l? r?i ro d?a tr?n b? ti?u ch?, ch? s? ??c ban h?nh ? ph?n t?ch, ?nh gi? tu?n th?, x?c ?nh m?c ? r?i ro ph?c v? cho vi?c quy?t ?nh ?p d?ng c?c bi?n ph?p nghi?p v? c?a c? quan thu?.17. Ph?n o?n ng??i n?p thu? l? vi?c c? quan thu? ph?n chia ng??i n?p thu? th?nh nh?ng nh?m c? ?c i?m chung ? ?p d?ng c?c bi?n ph?p qu?n l? ph? h?p.18. Ph?n lo?i theo ph??ng ph?p h?c m?y (machine learning) l? th?c hi?n c?c thu?t to?n t?nh to?n, th?ng k? tr?n m?y t?nh ? x?c ?nh c?c m? h?nh, h?m s?, ch? s? gi?p ph?n lo?i, d? b?o m?c ? r?i ro.19. Ph??ng ph?p x?p h?ng theo danh m?c l? ph??ng ph?p ?nh gi? ng??i n?p thu? qua ?i chi?u v?i c?c ti?u ch?, ch? s? v? qu? tr?nh ho?t ?ng v? ch?p h?nh ph?p lu?t v? thu?, ??c s?p x?p theo c?c nh?m t??ng ?ng v?i m?i m?c x?p h?ng. Ng??i n?p thu? ?t m?t m?c x?p h?ng c? th? n?u ??c ?nh gi? th?a m?n ti?u ch?, ch? s? trong nh?m ti?u ch?, ch? s? t??ng ?ng v?i m?c x?p h?ng ?.20. Ph??ng ph?p ch?m i?m v? ph?n lo?i theo i?m l? ph??ng ph?p ?nh gi? ng??i n?p thu? tr?n c? s? i?m s? c?a c?c ti?u ch?, ch? s? v? qu? tr?nh ho?t ?ng v? ch?p h?nh ph?p lu?t v? thu?.i?u 4. Nguy?n t?c qu?n l? r?i ro1. ?p d?ng qu?n l? r?i ro ?m b?o hi?u l?c, hi?u qu? c?a qu?n l? thu?; khuy?n kh?ch, t?o i?u ki?n thu?n l?i ? ng??i n?p thu? t? nguy?n tu?n th? t?t c?c quy ?nh c?a ph?p lu?t v? thu? v? qu?n l? thu? ?ng th?i ph?ng ch?ng, ph?t hi?n, x? l? k?p th?i c?c h?nh vi vi ph?m ph?p lu?t v? thu? v? qu?n l? thu?.2. Th?ng tin qu?n l? r?i ro ??c thu th?p t? c?c ngu?n th?ng tin b?n trong v? b?n ngo?i c? quan thu? (bao g?m c? th?ng tin t? n??c ngo?i) theo quy ?nh c?a ph?p lu?t; ??c qu?n l? t?p trung t?i T?ng c?c Thu? th?ng qua h? th?ng ?ng d?ng c?ng ngh? th?ng tin v? ??c x? l?, chia s?, cung c?p cho c? quan thu? c?c c?p, c?c c? quan qu?n l? nh? n??c kh?c ? ph?c v? cho m?c ?ch qu?n l? thu? theo quy ?nh c?a ph?p lu?t.3. Vi?c ?nh gi?, ph?n lo?i m?c ? tu?n th? ph?p lu?t thu? v? m?c ? r?i ro ng??i n?p thu? ??c th?c hi?n t? ?ng, ?nh k?, theo m?t ho?c k?t h?p c?c ph??ng ph?p quy ?nh t?i Th?ng t? n?y tr?n c? s? c?c quy ?nh c?a ph?p lu?t, c?c quy tr?nh, bi?n ph?p nghi?p v? qu?n l? thu?, d?a tr?n ph?n o?n ng??i n?p thu?, c?c ti?u ch? quy ?nh t?i Th?ng t? n?y v? c? s? d? li?u v? ng??i n?p thu?.4. Cn c? v?o k?t qu? ?nh gi? m?c ? tu?n th? ph?p lu?t thu?, ph?n lo?i m?c ? r?i ro ng??i n?p thu?, th?ng tin c? tr?n c?c ?ng d?ng h? tr? qu?n l? thu? c?a c? quan thu?, th?ng tin d?u hi?u vi ph?m, d?u hi?u r?i ro kh?c ??c cung c?p t?i th?i i?m ra quy?t ?nh, c? quan thu? th?c hi?n:a) Quy?t ?nh ki?m tra, thanh tra, gi?m s?t, ?p d?ng c?c bi?n ph?p nghi?p v? ph? h?p.b) X?y d?ng k? ho?ch n?ng cao tu?n th? t?ng th? ph? h?p v?i ngu?n l?c c?a c? quan thu? d?a tr?n k?t qu? ph?n t?ch b?n ch?t h?nh vi, nguy?n nh?n v? quy m? c?a m?i m?c ? tu?n th? ph?p lu?t thu?, m?c ? r?i ro.5. Tr??ng h?p ? th?c hi?n ?ng c?c quy ?nh c?a ph?p lu?t, quy ?nh t?i Th?ng t? n?y v? c?c quy ?nh, h??ng d?n v? qu?n l? r?i ro, c?ng ch?c thu? ??c mi?n tr? tr?ch nhi?m c? nh?n theo quy ?nh c?a ph?p lu?t.6. Tr??ng h?p ?ng d?ng qu?n l? r?i ro g?p s? c? ho?c ch?a ?p ?ng y?u c?u ?p d?ng qu?n l? r?i ro theo n?i dung quy ?nh t?i Th?ng t? n?y, vi?c ?p d?ng qu?n l? r?i ro ??c th?c hi?n th? c?ng b?ng ph? duy?t vn b?n ? xu?t ho?c vn b?n k? ph?t h?nh c?a ng??i c? th?m quy?n ?p d?ng c?c bi?n ph?p nghi?p v? qu?n l? thu? theo quy ?nh t?i Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh.7. Tr??ng h?p c? thay ?i th?ng tin d?n ?n thay ?i k?t qu? ?nh gi? tu?n th? ph?p lu?t thu? v? ph?n lo?i m?c ? r?i ro ng??i n?p thu?, ?ng d?ng qu?n l? r?i ro ch?a t? ?ng i?u ch?nh m?c ? tu?n th? v? m?c ? r?i ro, vi?c c?p nh?t thay ?i k?t qu? ?nh gi? ??c th?c hi?n th? c?ng b?i c?ng ch?c, sau khi c? ph? duy?t c?a ng??i c? th?m quy?n.8. K?t qu? ?p d?ng c?c bi?n ph?p nghi?p v? t??ng ?ng v?i c?c m?c x?p h?ng r?i ro ph?i ??c c?p nh?t ?y ?, ch?nh x?c v?o c?c ?ng d?ng h? tr? qu?n l? thu? c?a c? quan thu? ho?c ?ng d?ng qu?n l? r?i ro ?i v?i t?ng tr??ng h?p c? th?, ph?c v? ho?n thi?n v? th?c hi?n ?nh gi? tu?n th? ph?p lu?t thu? v? ph?n lo?i r?i ro ng??i n?p thu? trong k? ti?p theo.i?u 5. Ph??ng ph?p ?nh gi? tu?n th? ph?p lu?t thu? v? ph?n lo?i m?c ? r?i ro ng??i n?p thu?M?c ? tu?n th? ph?p lu?t thu? v? m?c ? r?i ro ng??i n?p thu? ??c x?c ?nh theo m?t ho?c k?t h?p c?c ph??ng ph?p d??i ?y:1. Ph??ng ph?p ch?m i?m v? ph?n lo?i theo i?m.2. Ph??ng ph?p h?c m?y.3. Ph??ng ph?p x?p h?ng theo danh m?c.i?u 6. Tr?nh t? ?p d?ng qu?n l? r?i ro v? thu??p d?ng qu?n l? r?i ro trong qu?n l? thu? ??c c? quan thu? th?c hi?n theo tr?nh t? sau:1. ?nh gi? t?nh h?nh, x?c ?nh m?c ti?u v? y?u c?u qu?n l? r?i roC? quan thu? th?c hi?n r? so?t c?c r?i ro, sai ph?m th??ng g?p c?a ng??i n?p thu? trong vi?c th?c hi?n quy ?nh t?i i?u 17 Lu?t Qu?n l? thu? s? 38/2019/QH14 ho?c quy ?nh hi?n h?nh ? x?c ?nh c?c r?i ro ch?nh c?n ??c x? l?, ng??i n?p thu? c? r?i ro l?n v? h??ng x? l?.2. T? ch?c thu th?p, x? l? th?ng tin qu?n l? r?i roTh?ng tin qu?n l? r?i ro ??c thu th?p, x? l? theo quy ?nh t?i Ch??ng II Th?ng t? n?y.Tr??ng h?p th?ng tin k? khai sai, kh?ng ?y ? ph?t hi?n trong qu? tr?nh ph?n t?ch r?i ro, ng??i n?p thu? c? tr?ch nhi?m cung c?p, gi?i tr?nh ho?c b? sung th?ng tin, t?i li?u theo y?u c?u v? th?i h?n th?ng b?o c?a c? quan thu? ? ?m b?o ?nh gi? tu?n th? ph?p lu?t thu? v? ph?n lo?i m?c ? r?i ro ng??i n?p thu? ??c ch?nh x?c.3. Thi?t l?p, c?p nh?t c?c ch? s? ? ph?n t?ch, ?nh gi? tu?n th? ph?p lu?t thu?, ph?n lo?i m?c ? r?i ro ng??i n?p thu?Cn c? k?t qu? ?nh gi? t?nh h?nh, x?c ?nh m?c ti?u v? y?u c?u qu?n l? r?i ro quy ?nh t?i kho?n 1 i?u n?y, th?ng tin qu?n l? r?i ro v? ?ng d?ng c?ng ngh? th?ng tin ? thi?t l?p, c?p nh?t c?c ch? s? ti?u ch?, tr?ng s? d?ng ?nh gi?, ph?n lo?i m?c ? tu?n th? ph?p lu?t thu?, m?c ? r?i ro ng??i n?p thu?.4. Ph?n t?ch, ?nh gi? m?c ? tu?n th? ph?p lu?t thu?; x?c ?nh m?c ? r?i ro ng??i n?p thu?; x?c ?nh m?c ? r?i ro trong c?c nghi?p v? qu?n l? thu?; qu?n l? h? s? r?i ro ?i v?i c?c tr??ng h?p gi?m s?t tr?ng i?mNg??i n?p thu? ??c ph?n o?n theo i?u ki?n x?c ?nh ph? h?p v?i y?u c?u qu?n l? thu? trong t?ng th?i k? khi th?c hi?n vi?c ph?n t?ch, ?nh gi? m?c ? tu?n th? ph?p lu?t thu? v? m?c ? r?i ro ng??i n?p thu?.Vi?c th?c hi?n ph?n t?ch, ph?n lo?i m?c ? tu?n th? ph?p lu?t thu? v? m?c ? r?i ro ng??i n?p thu? ??c th?c hi?n b?ng c?c ph??ng ph?p quy ?nh t?i i?u 5 Th?ng t? n?y.5. Cn c? k?t qu? x?c ?nh m?c ? r?i ro; ?nh gi? tu?n th? ph?p lu?t c?a ng??i n?p thu? ? ?p d?ng bi?n ph?p qu?n l? thu? v? x?y d?ng k? ho?ch n?ng cao tu?n th? t?ng th? ?i v?i ng??i n?p thu?.6. Theo d?i, c?p nh?t, ?nh gi? th?ng tin ph?n h?i v? k?t qu? th?c hi?n c?c bi?n ph?p qu?n l? thu?.7. Th?c hi?n thu th?p, x? l?, s? d?ng, l?u tr?, th?ng tin; ch? ?o, h??ng d?n i?u ch?nh, b? sung vi?c ?p d?ng qu?n l? r?i ro ph? h?p ? ?m b?o hi?u qu? qu?n l? thu?.Ch??ng IITHU TH?P, X? L? TH?NG TIN QU?N L? R?I ROi?u 7. Th?ng tin qu?n l? r?i roTh?ng tin ph?c v? qu?n l? r?i ro trong ho?t ?ng nghi?p v? thu? bao g?m:1. Th?ng tin trong c? quan thu?a) Th?ng tin v? ng k? kinh doanh, ng k? thu?; th?ng tin v? nh?n th?n c?c th?nh vi?n s?ng l?p, ch? s? h?u v? ng??i ?i di?n ph?p lu?t c?a ng??i n?p thu?; ng k? v? s? d?ng lao ?ng; th?ng tin v? tr?ng th?i ng??i n?p thu?; s? l?n thay ?i c?c th?ng tin ng k? kinh doanh, ng k? thu?; t?nh h?nh g?p v?n c?a c?c th?nh vi?n; ng?nh ngh? kinh doanh ch?nh;b) Th?ng tin v? c?c h? s? khai thu?; n?p thu?; n? thu?; ?u ?i, mi?n, gi?m thu?; gia h?n n?p thu?; n?p d?n ti?n thu?; ho?n thu?; ng k?, qu?n l?, s? d?ng h?a ?n, ch?ng t?; th?ng tin khi?u n?i, t? c?o; th?ng tin v? k?t qu? thanh tra, ki?m tra v? x? l? sau thanh tra, ki?m tra; th?ng tin v? giao d?ch li?n k?t;c) C?c th?ng tin kh?c.2. Th?ng tin thu th?p t? c? quan qu?n l? nh? n??c, t? ch?c, c? nh?n li?n quan c? tr?ch nhi?m cung c?pa) Th?ng tin v? ng??i n?p thu? thu th?p t? c? quan qu?n l? nh? n??c, t? ch?c, c? nh?n li?n quan theo quy ?nh t?i i?u 26, i?u 27, i?u 30 Ngh? ?nh s? 126/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t Qu?n l? thu? ho?c theo quy ?nh hi?n h?nh;b) Th?ng tin t? n??c ngo?i, t? ch?c qu?c t? cung c?p theo ngh)a v? t?i c?c i?u ??c qu?c t? c? li?n quan ?n thu? m? Vi?t Nam l? th?nh vi?n.3. Th?ng tin kh?c c? li?n quan ?n ng??i n?p thu?.i?u 8. Thu th?p, x? l? th?ng tin qu?n l? r?i ro1. Ngu?n thu th?p th?ng tina) T? h? th?ng th?ng tin trong c? quan thu?;b) T? ph?i h?p v?i c?c c? quan, ?n v? thu?c B? T?i ch?nh v? c?c c? quan, ?n v? thu?c c?c B?, ng?nh li?n quan trong vi?c trao ?i, cung c?p th?ng tin ph?c v? c?ng t?c qu?n l? thu?;c) T? ph?i h?p trao ?i th?ng tin v?i c? quan thu?, c? quan c? th?m quy?n ? n??c ngo?i theo quy ?nh c?a ph?p lu?t;d) Ti?p nh?n th?ng tin c?a c?c c? quan nh? n??c, t? ch?c, c? nh?n cung c?p theo quy ?nh c?a ph?p lu?t;) Th?ng tin li?n quan ?n ho?t ?ng c?a ng??i n?p thu? thu th?p ??c trong qu? tr?nh qu?n l? thu?;e) Mua th?ng tin theo quy ?nh t?i Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh;g) Ti?p nh?n th?ng tin li?n quan ?n thu? t? n??c ngo?i, t? ch?c qu?c t? cung c?p theo ngh)a v? t?i c?c i?u ??c qu?c t? m? Vi?t Nam l? th?nh vi?n;h) T? c?c ngu?n th?ng tin c? li?n quan kh?c theo quy ?nh c?a ph?p lu?t.2. H?nh th?c thu th?p th?ng tina) Cung c?p, trao ?i d??i d?ng d? li?u i?n t?, ch?ng t? i?n t?, th? i?n t? (e-mail), trao ?i qua c?ng th?ng tin i?n t? T?ng c?c Thu?; tin nh?n v? cu?c g?i ?n s? i?n tho?i ??c c? quan thu? c?ng b? ch?nh th?c;b) Cung c?p, trao ?i b?ng vn b?n, i?n t?n, i?n b?o, fax, t?i li?u gi?y;c) Trao ?i tr?c ti?p tr?n c? s? bi?n b?n ghi nh?n, c? x?c nh?n c?a c?c b?n li?n quan; c? ?i di?n l?m vi?c, x?c minh, thu th?p th?ng tin, t?i li?u; t? ch?c h?i ngh? v? c?c h?nh th?c kh?c.3. X? l? th?ng tin thu th?pa) ?nh gi? m?c ? li?n quan c?a th?ng tin v?i nhu c?u, m?c ?ch s? d?ng th?ng tin; xem x?t ? tin c?y, t?nh ch?nh x?c c?a th?ng tin;b) Ph?n lo?i, s?p x?p, l?u tr? th?ng tin t? c?c ngu?n theo t?ng nh?m th?ng tin ph?c v? khai th?c, ph?n t?ch th?ng tin;c) Ph?n t?ch th?ng tin, xem x?t, ph?t hi?n c?c y?u t? c?u th?nh n?i dung th?ng tin ph?c v? qu?n l? r?i ro;d) T?ng h?p, li?n k?t c?c y?u t? c? li?n quan ??c ph?t hi?n qua ph?n t?ch ? l?m r? n?i dung, gi? tr? c?a th?ng tin ??c thu th?p ph?c v? ph?n lo?i m?c ? r?i ro, ?nh gi? tu?n th? ph?p lu?t thu? c?a ng??i n?p thu?.i?u 9. ?ng d?ng c?ng ngh? th?ng tin trong qu?n l? r?i ro1. ?ng d?ng qu?n l? r?i ro, c? s? d? li?u v? ng??i n?p thu? ??c x?y d?ng, qu?n l? t?p trung t?i T?ng c?c Thu?, ?m b?o th?ng tin l?m c? s? ?nh gi? r?i ro ??c c?p nh?t ?y ?, ch?nh x?c, k?p th?i nh? vi?c k?t n?i trao ?i th?ng tin v?i c?c h? th?ng x? l? d? li?u i?n t? thu? v? c?c h? th?ng th?ng tin d? li?u li?n quanTr??ng h?p h? th?ng b? s? c? ho?c l?i ??ng truy?n, vi?c c?p nh?t, t?ch h?p, x? l?, l?u tr? th?ng tin tr?n h? th?ng ??c th?c hi?n ngay khi s? c?, l?i h? th?ng ??c kh?c ph?c.2. ?p d?ng c?c bi?n ph?p qu?n l? nh?m ?m b?o an to?n, b?o m?t d? li?u, an to?n m?y t?nh v? an ninh m?ng theo quy ?nh c?a ph?p lu?t.3. T?ng c?c Thu? quy ?nh c? th? tr?ch nhi?m c?a ?n v?, c?ng ch?c thu? c?c c?p trong vi?c x?y d?ng, qu?n l?, v?n h?nh, c?p nh?t, khai th?c, s? d?ng ?ng d?ng qu?n l? r?i ro ph? h?p v?i t?ng l)nh v?c ho?t ?ng nghi?p v? thu?.Ch??ng III?NH GI? TU?N TH? PH?P LU?T THU? V? PH?N LO?I M?C ? R?I RO NG??I N?P THU? TRONG QU?N L? THU?i?u 10. ?nh gi? tu?n th? ph?p lu?t thu? c?a ng??i n?p thu?1. Ng??i n?p thu? ??c ?nh gi?, ph?n lo?i theo m?t trong c?c m?c ? tu?n th? ph?p lu?t thu? nh? sau:a) M?c 1: Tu?n th? cao.b) M?c 2: Tu?n th? trung b?nh. c) M?c 3: Tu?n th? th?p.d) M?c 4: Kh?ng tu?n th?.2. M?c ? tu?n th? ph?p lu?t thu? c?a ng??i n?p thu? ??c ph?n lo?i d?a tr?n c?c ti?u ch? quy ?nh t?i Ph? l?c I Th?ng t? n?y.3. K?t qu? ?nh gi? tu?n th? ph?p lu?t thu? c?a ng??i n?p thu? ??c c? quan thu? theo d?i, x? l? nh? sau:a) ?i v?i ng??i n?p thu? thu?c m?c kh?ng tu?n th?, th?c hi?n c?c bi?n ph?p qu?n l? theo quy ?nh t?i i?u 22 Th?ng t? n?y;b) ?i v?i ng??i n?p thu? thu?c c?c m?c tu?n th? cao, trung b?nh, th?p v? kh?ng tu?n th?, th?c hi?n ph?n t?ch b?n ch?t h?nh vi ? x?c ?nh bi?n ph?p n?ng cao tu?n th?.i?u 11. Ph?n lo?i m?c ? r?i ro ng??i n?p thu? l? doanh nghi?p1. Ph?n lo?i m?c ? r?i ro t?ng th?a) Ng??i n?p thu? l? doanh nghi?p ??c ph?n lo?i m?c ? r?i ro theo m?t trong nh?ng h?ng sau:a.1) H?ng 1: Ng??i n?p thu? r?i ro r?t th?p. a.2) H?ng 2: Ng??i n?p thu? r?i ro th?p.a.3) H?ng 3: Ng??i n?p thu? r?i ro trung b?nh. a.4) H?ng 4: Ng??i n?p thu? r?i ro cao.a.5) H?ng 5: Ng??i n?p thu? r?i ro r?t cao.b) M?c ? r?i ro ng??i n?p thu? ??c ph?n lo?i d?a tr?n k?t qu? ?nh gi? tu?n th? ph?p lu?t thu? t?i i?u 10 v? c?c ti?u ch? quy ?nh t?i Ph? l?c II Th?ng t? n?y.c) X? l? k?t qu? ph?n lo?i m?c ? r?i ro ng??i n?p thu? l? doanh nghi?p c.1) ?i v?i ng??i n?p thu? thu?c m?c r?i ro r?t cao, r?i ro cao ?p d?ng c?c bi?n ph?p qu?n l? theo quy ?nh t?i i?u 22 Th?ng t? n?y;c.2) Theo y?u c?u c?ng t?c qu?n l? thu? trong t?ng th?i k?, ng??i n?p thu? thu?c c?c m?c r?i ro c? th? ti?p t?c ??c ph?n lo?i r?i ro trong c?c nghi?p v? qu?n l? thu? quy ?nh t?i kho?n 2 i?u n?y.2. Ph?n lo?i m?c ? r?i ro trong c?c nghi?p v? qu?n l? thu?a) M?c ? r?i ro ng??i n?p thu? l? doanh nghi?p trong c?c nghi?p v? qu?n l? thu? ??c ph?n lo?i theo m?t trong c?c m?c sau:a.1) R?i ro cao.a.2) R?i ro trung b?nh. a.3) R?i ro th?p.b) M?c ? r?i ro ng??i n?p thu? trong c?c nghi?p v? qu?n l? thu? ??c ph?n lo?i d?a tr?n k?t qu? x?p h?ng m?c ? r?i ro ng??i n?p thu? t?i kho?n 1 i?u n?y v? c?c ti?u ch? quy ?nh t?i Ph? l?c II Th?ng t? n?y.c) X? l? k?t qu? ph?n lo?i m?c ? r?i roK?t qu? ph?n lo?i m?c ? r?i ro ng??i n?p thu? ??c ?p d?ng c?c bi?n ph?p qu?n l? thu? trong t?ng nghi?p v? qu?n l? thu? quy ?nh t?i Ch??ng IV Th?ng t? n?y.i?u 12. Ph?n lo?i m?c ? r?i ro ng??i n?p thu? l? c? nh?n1. M?c ? r?i ro ng??i n?p thu? l? c? nh?n ??c ph?n lo?i theo m?t trong c?c m?c sau:a) R?i ro cao.b) R?i ro trung b?nh. c) R?i ro th?p.2. M?c ? r?i ro ng??i n?p thu? l? c? nh?n ??c ph?n lo?i d?a tr?n k?t qu? ?nh gi? tu?n th? ph?p lu?t thu? t?i i?u 10 v? c?c ti?u ch? quy ?nh t?i Ph? l?c III Th?ng t? n?y.3. X? l? k?t qu? ph?n lo?i m?c ? r?i ro ng??i n?p thu? l? c? nh?nK?t qu? ph?n lo?i m?c ? r?i ro c?a ng??i n?p thu? ??c ?p d?ng c?c bi?n ph?p qu?n l? thu? quy ?nh t?i i?u 15 Th?ng t? n?y.Ch??ng IV?P D?NG QU?N L? R?I RO TRONG QU?N L? THU?i?u 13. ?p d?ng qu?n l? r?i ro trong qu?n l? thu?1. C? quan thu? cn c? v?o k?t qu? ?nh gi? tu?n th? ph?p lu?t thu? t?i i?u 10, k?t qu? ph?n lo?i m?c ? r?i ro ng??i n?p thu? t?i i?u 11 v? i?u 12 Th?ng t? n?y v? c?c th?ng tin nghi?p v? t?i th?i i?m ra quy?t ?nh ? x?c ?nh danh s?ch ng??i n?p thu? ph?n lo?i theo c?c m?c r?i ro trong t?ng th?i k? v? th?c hi?n:a) Qu?n l? tu?n th? ph?p lu?t thu?;b) Qu?n l? r?i ro v? ng k? thu?;c) Qu?n l? r?i ro trong ki?m tra h? s? thu? t?i tr? s? c?a c? quan thu?;d) Qu?n l? r?i ro trong qu?n l? ho?n thu?;) Qu?n l? r?i ro trong thanh tra, ki?m tra t?i tr? s? c?a ng??i n?p thu?;e) Qu?n l? r?i ro trong qu?n l? n? thu? v? c??ng ch? thi h?nh quy?t ?nh h?nh ch?nh thu?;g) Qu?n l? r?i ro trong qu?n l? h?a ?n, ch?ng t?;h) Qu?n l? r?i ro ?i v?i ng??i n?p thu? thu?c tr??ng h?p ki?m so?t, gi?m s?t tr?ng i?m;i) Qu?n l? r?i ro ?i v?i ng??i n?p thu? l? c? nh?n;k) ?p d?ng qu?n l? r?i ro trong c?c ho?t ?ng nghi?p v? kh?c trong qu?n l? thu?.2. Danh s?ch ng??i n?p thu? r?i ro theo c?c tr??ng h?p n?u t?i kho?n 1 i?u n?y ??c c?p nh?t tr?n ?ng d?ng qu?n l? r?i ro trong qu?n l? thu?. C? quan thu? c?c c?p c? tr?ch nhi?m t?ng h?p, c?p nh?t, qu?n l? th?ng tin ng??i n?p thu? c? r?i ro ? ph?c v? cho c?ng t?c qu?n l? thu? trong to?n ng?nh thu?.3. T?ng c?c Thu? quy ?nh chi ti?t ?nh k? vi?c ?nh gi?, l?p danh s?ch ng??i n?p thu? r?i ro theo c?c tr??ng h?p n?u t?i kho?n 1 i?u n?y ? x?c ?nh tr?ng i?m trong c?ng t?c qu?n l? thu? ?p ?ng y?u c?u qu?n l? thu? trong t?ng th?i k?.4. N?u c? th?ng tin nghi ng? ho?c ph?t hi?n c? d?u hi?u vi ph?m ph?p lu?t thu? qua c?ng t?c thanh tra, ki?m tra, ki?m to?n, qua ?n th? t? c?o, qua th?ng tin t? c?c c? quan qu?n l? nh? n??c, c? quan i?u tra, th? tr??ng c? quan thu? quy?t ?nh thay ?i h?nh th?c, m?c ? ki?m tra, thay ?i bi?n ph?p qu?n l? thu? kh?c theo th?m quy?n v? ch?u tr?ch nhi?m v? quy?t ?nh c?a m?nh.i?u 14. C?c bi?n ph?p n?ng cao tu?n th? ph?p lu?t thu? c?a ng??i n?p thu?Cn c? k?t qu? ?nh gi? tu?n th? ph?p lu?t thu? ??c quy ?nh t?i i?u 10 Th?ng t? n?y, c? quan thu? th?c hi?n ph?n t?ch b?n ch?t h?nh vi, quy m? c?a m?i m?c ? tu?n th? ph?p lu?t thu? c?a ng??i n?p thu?, x?y d?ng k? ho?ch n?ng cao tu?n th? ph?p lu?t thu? v?i c?c bi?n ph?p x? l? ph? h?p v?i m?i v?n ? tu?n th? nh? sau:1. ?i v?i tr??ng h?p tu?n th? cao: ?a v?o danh s?ch xem x?t, l?a ch?n tuy?n d??ng, khen th??ng ng??i n?p thu? tu?n th? ph?p lu?t thu?.2. ?i v?i c?c tr??ng h?p c?n n?ng cao tu?n th?:a) Ph?i h?p v?i c?c c? quan, t? ch?c li?n quan, c?c ?i l? thu? ? tri?n khai c?c bi?n ph?p h? tr? ng??i n?p thu? th?c hi?n c?c th? t?c v? thu?; t? ch?c c?c ch??ng tr?nh ti?p x?c v?i ng??i n?p thu?, h?i ngh? ?i tho?i, h?i th?o, ?o t?o gi?p ng??i n?p thu? th?c hi?n ?ng, ? ngh)a v? thu?;b) Nghi?n c?u s?a ?i ch?nh s?ch, ?n gi?n h?a c?c th? t?c h?nh ch?nh, tri?n khai c?c bi?n ph?p h? tr?, ?ng d?ng c?ng ngh? th?ng tin ? vi?c k? khai, n?p thu? ??c thu?n ti?n, ti?t ki?m th?i gian v? chi ph? tu?n th? cho ng??i n?p thu?;c) ??c ph?n lo?i r?i ro v? ?p d?ng c?c bi?n ph?p qu?n l? thu? ?i v?i c?c m?c r?i ro ng??i n?p thu? quy ?nh t?i c?c i?u 15, i?u 16, i?u 17, i?u 18, i?u 19, i?u 20, i?u 21, i?u 22 Th?ng t? n?y.i?u 15: ?p d?ng qu?n l? r?i ro ?i v?i ng??i n?p thu? l? c? nh?nCn c? v?o danh s?ch ng??i n?p thu? l? c? nh?n ph?n lo?i theo c?c m?c r?i ro t?i i?u 13 Th?ng t? n?y, c? quan thu? ?p d?ng c?c bi?n ph?p qu?n l? thu? ph? h?p theo quy ?nh.1. ?i v?i h? kinh doanh, c? nh?n kinh doanha) R?i ro cao: ?p d?ng m?t ho?c k?t h?p c?c bi?n ph?p sau:a.1) R? so?t, ki?m tra, x?c minh c?c th?ng tin li?n quan l?m c? s? x?c ?nh l?i doanh thu, m?c thu? c?a h? kinh doanh, c? nh?n kinh doanh;a.2) L?p danh s?ch ki?m tra, kh?o s?t ? x?c ?nh l?i doanh thu, m?c thu? c?a h? kinh doanh, c? nh?n kinh doanh v? vi?c th?c hi?n ngh)a v? thu? c?a c?c t? ch?c c? li?n quan.b) R?i ro trung b?nh: L?a ch?n ng?u nhi?n ?a v?o danh s?ch kh?o s?t doanh thu h? kinh doanh, c? nh?n kinh doanh; ti?p t?c th?c hi?n ph?n lo?i r?i ro cho k? ?nh gi? ti?p theo;c) R?i ro th?p: L?u h? s?, th?c hi?n ph?n lo?i m?c ? r?i ro cho k? ?nh gi? ti?p theo.2. ?i v?i c? nh?n c? c?c kho?n thu nh?p ch?u thu? thu nh?p c? nh?n (kh?ng bao g?m h? kinh doanh, c? nh?n kinh doanh)a) R?i ro cao: L?a ch?n v?o danh s?ch ki?m tra, x?c minh th?c t? v? t? ch?c th?c hi?n ki?m tra, x?c minh theo quy ?nh hi?n h?nh;b) R?i ro trung b?nh v? r?i ro th?p: L?u h? s?, th?c hi?n ph?n lo?i m?c ? r?i ro cho k? ?nh gi? ti?p theo.Tr??ng h?p c? nh?n c? c?c kho?n thu nh?p ch?u thu? thu nh?p c? nh?n th?ng qua t? ch?c chi tr? thu nh?p th? ??c ki?m so?t qua vi?c ph?n t?ch d?u hi?u r?i ro c?a t? ch?c chi tr? thu nh?p.3. ?i v?i c? nh?n c? c?c kho?n thu li?n quan ?n ?t ai, t?i s?n g?n li?n v?i ?ta) R?i ro cao: Th?c hi?n ph?n t?ch h? s?, l?p danh s?ch tr?nh th? tr??ng c? quan thu? k? ho?ch ki?m tra t?i tr? s? c? quan thu?, th?c hi?n ki?m tra h? s? khai thu? t?i tr? s? c? quan thu? theo quy ?nh hi?n h?nh ?i v?i c? nh?n v? t? ch?c c? li?n quan;b) R?i ro trung b?nh v? r?i ro th?p: L?u h? s?, th?c hi?n ph?n lo?i m?c ? r?i ro cho k? ?nh gi? ti?p theo.i?u 16. ?p d?ng qu?n l? r?i ro trong qu?n l? v? ng k? thu?Cn c? danh s?ch ng??i n?p thu? ph?n lo?i theo c?c m?c r?i ro v? ng k? thu? t?i i?u 13 Th?ng t? n?y ? c? quan thu? ?p d?ng c?c bi?n ph?p ph? h?p trong gi?i quy?t, x? l? ho?c ph?i h?p v?i c? quan ng k? kinh doanh gi?i quy?t, x? l? theo quy ?nh c?a ph?p lu?t ng k? kinh doanh, ng k? thu?.1. Tr??ng h?p ng??i n?p thu? c? thay ?i th?ng tin ng k? thu? l?m thay ?i c? quan thu? qu?n l? tr?c ti?p:a) R?i ro cao: C? quan thu? n?i chuy?n i v? c? quan thu? n?i chuy?n ?n ph?i h?p th?c hi?n ki?m tra t?i tr? s? c?a c? quan thu?, thanh tra ho?c ki?m tra t?i tr? s? c?a ng??i n?p thu? theo quy ?nh ph?p lu?t hi?n h?nh;b) R?i ro trung b?nh: C? quan thu? n?i chuy?n ?n th?c hi?n ?a v?o gi?m s?t, ? ngh? ng??i n?p thu? gi?i tr?nh b? sung th?ng tin t?i li?u khi c? y?u c?u c?a c? quan thu?;c) R?i ro th?p: Ch?a th?c hi?n vi?c ki?m tra, gi?m s?t; th?c hi?n ?nh gi? tu?n th? ph?p lu?t ng??i n?p thu?, ph?n lo?i r?i ro cho k? ?nh gi? ti?p theo.2. Tr??ng h?p ng??i n?p thu? th?ng b?o t?m ng?ng ho?t ?ng kinh doanh a) R?i ro cao: Tng c??ng th?c hi?n c?c bi?n ph?p qu?n l? thu? theo quy ?nh, ph? h?p v?i t?nh h?nh th?c hi?n ngh)a v? thu? c?a ng??i n?p thu? ? x? l? k?p th?i n? thu?, h?a ?n, h?nh vi vi ph?m (n?u c?);b) R?i ro trung b?nh v? r?i ro th?p: Th?c hi?n c?c bi?n ph?p qu?n l? thu? theo quy ?nh; th?c hi?n ?nh gi? tu?n th? ph?p lu?t thu?, ph?n lo?i r?i ro cho k? ?nh gi? ti?p theo.3. Tr??ng h?p ch?m d?t hi?u l?c m? s? thu??u ti?n theo k?t qu? x?p h?ng r?i ro t? cao xu?ng th?p ? th?c hi?n thanh tra, ki?m tra quy?t to?n thu? t?i tr? s? c?a ng??i n?p thu? theo quy ?nh.C?p nh?t tr?ng th?i gi?i th?, ph? s?n ho?c ng?ng ho?t ?ng tr?n h? th?ng ?ng d?ng ng k? thu? ?i v?i c?c tr??ng h?p ? ho?n th?nh ngh)a v? v? thu? theo quy ?nh. ?p d?ng c?c bi?n ph?p ?n ?c ng??i n?p thu? ho?n th?nh ngh)a v? thu? tr??c khi gi?i th?, ph? s?n, ng?ng ho?t ?ng theo quy ?nh.4. ?i v?i tr??ng h?p c?n l?i: Th??ng xuy?n r? so?t c?c tr??ng h?p c? d?u hi?u r?i ro cao ? x?c ?nh danh s?ch c?n ki?m tra, x?c minh t?nh tr?ng ho?t ?ng t?i ?a i?m kinh doanh.i?u 17. ?p d?ng qu?n l? r?i ro trong ki?m tra h? s? khai thu? t?i tr? s? c?a c? quan thu?Cn c? danh s?ch ng??i n?p thu? ph?n lo?i theo c?c m?c r?i ro v? h? s? khai thu? t?i i?u 13 Th?ng t? n?y ? ?p d?ng bi?n ph?p ph? h?p trong gi?i quy?t, x? l? h? s? khai thu?.1. R?i ro cao: Th?c hi?n ph?n t?ch h? s?, l?p danh s?ch tr?nh th? tr??ng c? quan thu? k? ho?ch ki?m tra t?i tr? s? c?a c? quan thu?, th?c hi?n ki?m tra h? s? khai thu? t?i tr? s? c?a c? quan thu? theo quy ?nh;2. R?i ro trung b?nh v? r?i ro th?p: Ch?a th?c hi?n ki?m tra h? s? khai thu? t?i tr? s? c?a c? quan thu?; th?c hi?n ?nh gi? tu?n th? ph?p lu?t, ph?n lo?i r?i ro h? s? khai thu? c?a ng??i n?p thu? cho k? ?nh gi? ti?p theo.i?u 18. ?p d?ng qu?n l? r?i ro trong ho?n thu?C? quan thu? ph?n lo?i h? s? ho?n thu? theo quy ?nh t?i Lu?t Qu?n l? thu?, c?c vn b?n quy ph?m ph?p lu?t c? li?n quan ho?c c?c quy ?nh hi?n h?nh. ?i v?i ph?n lo?i h? s? ho?n thu? theo r?i ro, cn c? k?t qu? ph?n lo?i r?i ro h? s? ho?n thu? t?i i?u 13 Th?ng t? n?y, c? quan thu? ?p d?ng c?c bi?n ph?p ph? h?p trong gi?i quy?t, x? l? h? s? ho?n thu? nh? sau:1. Ph?n lo?i gi?i quy?t h? s? ho?n thu?a) H? s? ho?n thu? thu?c lo?i r?i ro cao v? thu?: Th?c hi?n ki?m tra tr??c, ho?n thu? sauTrong 12 th?ng li?n t?c t?nh t? ?u nm t?i ch?nh, ng??i n?p thu? c? h? s? ho?n thu? li?n ti?p ??c ?nh gi? l? r?i ro cao:a.1) Tr??ng h?p l?n ?nh gi? r?i ro ang th?c hi?n so v?i l?n ?nh gi? tr??c li?n k? kh?c nhau v? t?ng s? i?m r?i ro ho?c i?m r?i ro t?i m?i ti?u ch?, ch? s? kh?c nhau: H? s? ho?n thu? thu?c di?n ki?m tra tr??c ho?n thu? sau.a.2) Tr??ng h?p l?n ?nh gi? r?i ro ang th?c hi?n so v?i l?n ?nh gi? tr??c li?n k? gi?ng nhau v? t?ng s? i?m v? s? i?m t?i m?i ti?u ch?, ch? s?; ho?c h? s? ho?n thu? ang th?c hi?n so v?i l?n ?nh gi? tr??c li?n k? c? s? i?m r?i ro t?i m?i ch? s? th?p h?n d?n ?n t?ng i?m r?i ro th?p h?n t??ng ?ng:- K?t qu? ki?m tra h? s? ho?n thu? l?n tr??c li?n k? ho?c thanh tra, ki?m tra sau ho?n thu? kh?ng ph?t hi?n h?nh vi khai sai d?n ?n thi?u s? ti?n thu? ph?i n?p ho?c tng s? ti?n thu? ??c ho?n th? h? s? ho?n thu? l?n ti?p theo kh?ng thu?c di?n ki?m tra tr??c ho?n thu?.- Tr??ng h?p ki?m tra h? s? ho?n thu? l?n tr??c li?n k? ho?c thanh tra, ki?m tra sau ho?n thu? ph?t hi?n h?nh vi khai sai d?n ?n thi?u s? ti?n thu? ph?i n?p ho?c tng s? ti?n thu? ??c ho?n th? h? s? ho?n thu? l?n ti?p theo thu?c di?n ki?m tra tr??c ho?n thu?.b) H? s? ho?n thu? thu?c c?c lo?i r?i ro trung b?nh v? r?i ro th?p: Th?c hi?n ho?n thu? tr??c, ki?m tra sau.c) Tr??ng h?p, sau khi ?ng d?ng ph?n lo?i h? s? ho?n thu?, trong qu? tr?nh gi?i quy?t h? s? ho?n thu?, c? quan thu? ph?t hi?n ng??i n?p thu? c? d?u hi?u vi ph?m ph?p lu?t thu?, ph?p lu?t h?i quan ho?c tr??ng h?p n?u ng??i n?p thu? kh?ng gi?i tr?nh, b? sung h? s? ho?n thu? ho?c c? gi?i tr?nh, b? sung nh?ng kh?ng ch?ng minh ??c s? thu? ? khai l? ?ng, c? quan thu? thay ?i vi?c ?p d?ng h?nh th?c ph?n lo?i h? s? ho?n thu? c?a ng??i n?p thu? ang thu?c di?n ho?n thu? tr??c, ki?m tra sau sang thu?c di?n h? s? ki?m tra tr??c ho?n thu? sau; vi?c ph? duy?t thay ?i ?p d?ng h?nh th?c ph?n lo?i ph?i ??c c?p nh?t v?o h? th?ng th?ng tin nghi?p v?.2. Ki?m tra, thanh tra sau ho?n thu?a) Vi?c s?p x?p th? t? ki?m tra, thanh tra sau ho?n thu? ??c c? quan thu? th?c hi?n tr?n c? s? t?ng i?m r?i ro t? cao xu?ng th?p trong th?i h?n nm (05) nm k? t? ng?y c? quy?t ?nh ho?n thu?:a1) R?i ro cao (?i v?i h? s? ho?n thu? kh?ng thu?c di?n ki?m tra tr??c ho?n thu? sau quy ?nh t?i i?m a kho?n 1 i?u n?y): Th?c hi?n ki?m tra, thanh tra trong th?i h?n m?t (01) nm k? t? ng?y ban h?nh quy?t ?nh ho?n thu?;a2) R?i ro trung b?nh: Th?c hi?n ki?m tra, thanh tra trong th?i h?n ba (03) nm k? t? ng?y ban h?nh quy?t ?nh ho?n thu?;a3) R?i ro th?p: Th?c hi?n ki?m tra, thanh tra trong th?i h?n nm (05) nm k? t? ng?y ban h?nh quy?t ?nh ho?n thu?;a4) Cn c? t?nh h?nh th?c t?, c? quan thu? c? th? ki?m tra, thanh tra sau ho?n thu? s?m h?n th?i h?n n?u tr?n.b) T?ng c?c Thu? quy ?nh c? th? v? ki?m tra, thanh tra sau ho?n thu?; k?t h?p v?i thanh tra, ki?m tra ch?p h?nh ph?p lu?t thu? theo quy ?nh.i?u 19. ?p d?ng qu?n l? r?i ro trong thanh tra, ki?m tra t?i tr? s? c?a ng??i n?p thu?1. C? quan thu? l?a ch?n tr??ng h?p thanh tra, ki?m tra t?i tr? s? c?a ng??i n?p thu? ph?i ?m b?o:a) Tr??ng h?p ??c l?a ch?n qua ph?n t?ch, ?nh gi? tu?n th? ph?p lu?t thu? v? ph?n lo?i m?c ? r?i ro ng??i n?p thu? kh?ng d??i 90% s? l??ng tr??ng h?p ??c thanh tra, ki?m tra theo k? ho?ch h?ng nm;b) Tr??ng h?p ??c l?a ch?n ng?u nhi?n kh?ng qu? 10% s? l??ng tr??ng h?p ??c thanh tra, ki?m tra theo k? ho?ch h?ng nm.2. L?a ch?n ng??i n?p thu? ? x?y d?ng k? ho?ch thanh, tra ki?m t?i tr? s? c?a ng??i n?p thu?Cn c? danh s?ch ng??i n?p thu? ph?n lo?i theo c?c m?c r?i ro v? ho?t ?ng thanh tra, ki?m tra thu? t?i i?u 13 Th?ng t? n?y, c? quan thu? l?a ch?n c?c tr??ng h?p thanh tra, ki?m tra t?i tr? s? c?a ng??i n?p thu? nh? sau:a) L?a ch?n tr??ng h?p thanh tra: L?a ch?n ng??i n?p thu? d? ki?n ?a v?o k? ho?ch thanh tra nm t?i tr? s? c?a ng??i n?p thu? theo k?t qu? x?p h?ng r?i ro t? cao xu?ng.b) L?a ch?n tr??ng h?p ki?m tra: L?a ch?n ng??i n?p thu? d? ki?n ?a v?o k? ho?ch ki?m tra nm t?i tr? s? c?a ng??i n?p thu? theo k?t qu? x?p h?ng r?i ro t? cao xu?ng v? kh?ng tr?ng l?p v?i ng??i n?p thu? ? ??c l?a ch?n ?a v?o k? ho?ch thanh tra t?i i?m a kho?n 2 i?u n?y.c) Vi?c ?p d?ng qu?n l? r?i ro trong l?a ch?n ng??i n?p thu? c? d?u hi?u r?i ro ? x?y d?ng k? ho?ch thanh tra, ki?m tra thu? ph?i tr?nh tr?ng l?p, ch?ng ch?o theo quy ?nh t?i Lu?t Qu?n l? thu?, c?c vn b?n h??ng d?n thi h?nh v? c?c vn b?n quy ph?m ph?p lu?t kh?c c? li?n quan.Tr??ng h?p c? quan thu? trong c?ng t?c qu?n l? thu? c? th?ng tin tin c?y l?m gi?m m?c ? r?i ro c?a ng??i n?p thu? t?i m?c th?p ho?c c? c? s? cho r?ng m?c ? r?i ro c?a ng??i n?p thu? l? th?p ch?a ?a v?o k? ho?ch thanh tra, ki?m tra nm th? c? quan thu? quy?t ?nh kh?ng l?a ch?n ng??i n?p thu? ? v?o k? ho?ch thanh tra, ki?m tra v? l?a ch?n ng??i n?p thu? kh?c theo quy ?nh ? ?a v?o k? ho?ch thanh tra, ki?m tra nm. Tr??ng h?p trong c?ng t?c qu?n l? thu?, c? th?ng tin ??c thu th?p v? x?c minh ??c ng??i n?p thu? c? d?u hi?u r?i ro cao th? c? quan thu? l?a ch?n b? sung v?o k? ho?ch thanh tra, ki?m tra nm. C? quan thu? ch?u tr?ch nhi?m v? c?c quy?t ?nh thay ?i c?a m?nh.d) Vi?c x?y d?ng v? th?m quy?n ph? duy?t k? ho?ch thanh tra, ki?m tra t?i tr? s? c?a ng??i n?p thu?; danh s?ch b? sung, i?u ch?nh k? ho?ch thanh tra, ki?m tra t?i tr? s? c?a ng??i n?p thu? t?i i?u n?y ??c th?c hi?n theo quy ?nh t?i Lu?t Qu?n l? thu?, c?c vn b?n h??ng d?n thi h?nh v? c?c vn b?n quy ph?m ph?p lu?t kh?c c? li?n quan.3. C? quan thu? cn c? k?t qu? ph?n t?ch r?i ro b?ng ?ng d?ng c?ng ngh? th?ng tin ho?c r?i ro t? ph?n t?ch nghi?p v?, th?ng tin t? th?c t? c?ng t?c qu?n l? thu? ? x?c ?nh n?i dung, ph?m vi thanh tra, ki?m tra thu?.i?u 20. ?p d?ng qu?n l? r?i ro trong qu?n l? n? thu? v? c??ng ch? thi h?nh quy?t ?nh h?nh ch?nh thu?Cn c? danh s?ch ng??i n?p thu? ph?n lo?i theo c?c m?c r?i ro v? qu?n l? n? thu? v? c??ng ch? thi h?nh quy?t ?nh h?nh ch?nh thu? t?i i?u 13 Th?ng t? n?y, c? quan thu? th?c hi?n vi?c qu?n l? n? thu? v? c??ng ch? thi h?nh quy?t ?nh h?nh ch?nh thu? theo quy ?nh t?i Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh, c? xem x?t ?n m?c ? r?i ro ? ?u ti?n x? l? ho?c tng c??ng ?n ?c.1. R?i ro cao: Cn c? t?nh h?nh th?c t?, c? quan thu? l?a ch?n ng??i n?p thu? c? kh? nng thu h?i ??c s? ti?n thu? n? v?o ng?n s?ch nh? n??c, ng??i n?p thu? c? s? thu? n? l?n, ng??i n?p thu? c? h?nh vi ph?t t?n t?i s?n ho?c b? tr?n, ng??i n?p thu? xu?t c?nh ra n??c ngo?i ? th?c hi?n tng t?n su?t ?n ?c; ho?c ?u ti?n tri?n khai tr??c trong danh s?ch ng??i n?p thu? c?n ?p d?ng c?c bi?n ph?p c??ng ch? thi h?nh quy?t ?nh h?nh ch?nh thu?;2. R?i ro trung b?nh v? r?i ro th?p: Th?c hi?n theo d?i, ?n ?c v? ?p d?ng c?c bi?n ph?p thu 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.i?u 21. ?p d?ng qu?n l? r?i ro trong qu?n l? h?a ?n, ch?ng t? v? trong c?c nghi?p v? kh?c trong qu?n l? thu?1. ?p d?ng qu?n l? r?i ro trong qu?n l? h?a ?n, ch?ng t?Cn c? danh s?ch ng??i n?p thu? ph?n lo?i theo c?c m?c r?i ro trong qu?n l? h?a ?n, ch?ng t? t?i i?u 13 Th?ng t? n?y, c? quan thu? ?p d?ng c?c bi?n ph?p qu?n l? nh? sau:a) R?i ro cao: ?a v?o danh s?ch th?c hi?n r? so?t, ki?m tra t?i tr? s? c?a c? quan thu?, b? sung k? ho?ch ki?m tra thanh tra t?i tr? s? c?a ng??i n?p thu? h?ng nm theo quy ?nh t?i Lu?t Qu?n l? thu?, c?c vn b?n h??ng d?n thi h?nh v? c?c vn b?n quy ph?m ph?p lu?t kh?c c? li?n quan. Tr?n c? s? k?t qu? ki?m tra, thanh tra th?c hi?n chuy?n h?nh th?c s? d?ng h?a ?n ang th?c hi?n sang th?c hi?n mua h?a ?n c?a c? quan thu? ho?c s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? ho?c th?c hi?n c?c bi?n ph?p qu?n l? h?a ?n kh?c theo quy ?nh hi?n h?nh; quy?t ?nh h?nh th?c s? d?ng h?a ?n ?i v?i ng??i n?p thu? s? d?ng h?a ?n l?n ?u;b) R?i ro trung b?nh v? r?i ro th?p: Th?c hi?n ch?n m?u ? r? so?t, ki?m tra, x? l? v? tng c??ng h? tr? ng??i n?p thu? tu?n th? t?t c?c quy ?nh ph?p lu?t v? h?a ?n.T?ng c?c Thu? quy ?nh ph??ng ph?p ch?n m?u ph? h?p theo y?u c?u qu?n l? thu? c?a t?ng ?a ph??ng, trong t?ng th?i k?.2. ?p d?ng qu?n l? r?i ro trong c?c nghi?p v? kh?cCn c? m?c ? r?i ro trong ho?t ?ng nghi?p v? kh?c v? c?c th?ng tin nghi?p v?, c? quan thu? quy?t ?nh ?p d?ng c?c bi?n ph?p nghi?p v? ph? h?p theo ch?c nng, nhi?m v?.i?u 22. Ki?m so?t, gi?m s?t tr?ng i?m ?i v?i ng??i n?p thu? c? d?u hi?u vi ph?m ph?p lu?t thu?1. Ng??i n?p thu? thu?c tr??ng h?p gi?m s?t tr?ng i?m v? thu? l? ng??i n?p thu? c? m?t trong c?c d?u hi?u sau:a) Ng??i n?p thu? th?c hi?n c?c giao d?ch qua ng?n h?ng c? d?u hi?u ?ng ng? theo quy ?nh c?a ph?p lu?t v? ph?ng, ch?ng r?a ti?n c? li?n quan ?n tr?n thu?, gian l?n thu?.b) Ng??i n?p thu? ho?c ng??i ?i di?n h?p ph?p c?a ng??i n?p thu? b? kh?i t? v? c?c h?nh vi vi ph?m v? thu?, h?a ?n, ch?ng t?.c) Ng??i n?p thu? c? d?u hi?u r?i ro cao v? thu? thu?c chuy?n ? tr?ng i?m ho?c qua thu th?p th?ng tin t? c?ng t?c qu?n l? c?a c? quan thu? c?n gi?m s?t qu?n l? thu?.d) Ng??i n?p thu? ??c l?a ch?n t? danh s?ch ng??i n?p thu? thu?c m?c kh?ng tu?n th? ph?p lu?t thu? quy ?nh t?i i?u 10, danh s?ch ng??i n?p thu? thu?c m?c r?i ro r?t cao, r?i ro cao theo quy ?nh t?i kho?n 1 i?u 11 Th?ng t? n?y v? ng??i n?p thu? kh?ng gi?i tr?nh, b? sung th?ng tin ho?c c? gi?i tr?nh, b? sung th?ng tin nh?ng kh?ng ?y ? theo y?u c?u v? th?i h?n t?i th?ng b?o b?ng vn b?n c?a c? quan thu?.2. C? quan thu? c?c c?p c? tr?ch nhi?m theo d?i, gi?m s?t, ?p d?ng c?c bi?n ph?p nghi?p v? qu?n l? thu? ph? h?p v?i t?ng tr??ng h?p t?i kho?n 1 i?u n?y.3. T?ng c?c Thu? quy ?nh c? th? vi?c thu th?p, ph?n t?ch th?ng tin, x?c ?nh tr?ng i?m gi?m s?t, bi?n ph?p gi?m s?t ph? h?p v?i quy ?nh c?a ph?p lu?t trong t?ng th?i k?.i?u 23. Ki?m tra, ?nh gi? vi?c th?c hi?n ?p d?ng qu?n l? r?i ro trong qu?n l? thu?1. Th?c hi?n ki?m tra, ?nh gi? c?c n?i dung sau:a) Ch?t l??ng t? ch?c th?c hi?n c?c bi?n ph?p, k? thu?t nghi?p v? qu?n l? r?i ro;b) Hi?u l?c, hi?u qu? ?p d?ng qu?n l? r?i ro trong c?c ho?t ?ng nghi?p v? qu?n l? thu?;c) Vi?c t? ch?c th?c hi?n v? k?t qu? th?c hi?n quy?t ?nh ki?m tra, thanh tra ho?c c?c bi?n ph?p nghi?p v? kh?c tr?n c? s? ?p d?ng qu?n l? r?i ro;d) ?nh gi? hi?u qu? c?a c?c ti?u ch?, ch? s? ?nh gi? tu?n th? ph?p lu?t thu? v? ph?n lo?i m?c ? r?i ro ng??i n?p thu?.2. Bi?n ph?p ki?m tra, ?nh gi?a) T?ng h?p th?ng tin, s? li?u b?o c?o c?a c? quan thu? c?c c?p, c?c V?, ?n v? thu?c T?ng c?c Thu? trong vi?c th?c hi?n, ?p d?ng qu?n l? r?i ro;b) Thu th?p, ph?n t?ch, t?ng h?p th?ng tin k?t qu? ?p d?ng qu?n l? r?i ro trong c?c nghi?p v? qu?n l? thu?;c) T? ch?c c?c o?n c?ng t?c ki?m tra vi?c th?c hi?n v? ?p d?ng qu?n l? r?i ro t?i c? quan thu? c?c c?p.3. T?ng c?c tr??ng T?ng c?c Thu? ph?n c?p tr?ch nhi?m cho c?c ?n v? qu?n l? r?i ro ki?m tra, ?nh gi? vi?c th?c hi?n, ?p d?ng qu?n l? r?i ro trong qu?n l? thu? theo quy ?nh t?i kho?n 2 i?u n?y. Vi?c ?nh gi? ??c th?c hi?n th??ng xuy?n; B?o c?o ?nh k? (6 th?ng v? h?ng nm) v? theo c?c y?u c?u nghi?p v? ph?t sinh c? th?.i?u 24. Gi?m s?t, ?nh gi? vi?c th?c hi?n k? ho?ch n?ng cao tu?n th?1. Th?c hi?n gi?m s?t, ?nh gi? c?c n?i dung sau:a) Vi?c t? ch?c th?c hi?n k? ho?ch n?ng cao tu?n th?;b) K?t qu? v? hi?u qu? th?c hi?n k? ho?ch n?ng cao tu?n th?. C? th?:b.1) Hi?u l?c, hi?u qu? ?p d?ng c?c bi?n ph?p x? l? m? c? quan thu? c?c c?p tri?n khai tr?n c? s? ph?n t?ch, x?c ?nh r?i ro theo t?ng ph?n o?n ng??i n?p thu?;b.2) K?t qu? th?c t? v? k?t qu? mong ?i vi?c th?c hi?n c?c bi?n ph?p gi?m thi?u r?i ro th?ng qua vi?c o l??ng tu?n th?.c) Vi?c ?p d?ng quy tr?nh minh b?ch trong vi?c x?y d?ng v? th?c hi?n k? ho?ch n?ng cao tu?n th?;d) Vi?c c?i thi?n m?c ? tu?n th? t?ng th? c?a c?c nh?m ng??i n?p thu? v? c?c ngh)a v? thu? kh?c nhau;) V? b? m?y t? ch?c v? ngu?n nh?n l?c c?a c? quan thu? c?c c?p trong vi?c th?c hi?n k? ho?ch ?m b?o hi?u l?c, hi?u qu? theo c?c m?c ti?u ? ra.2. Bi?n ph?p gi?m s?t, ?nh gi?a) T?ng h?p th?ng tin, s? li?u b?o c?o c?a c? quan thu? c?c c?p, c?c V?, ?n v? thu?c T?ng c?c Thu? trong vi?c th?c hi?n k? ho?ch n?ng cao tu?n th?;b) Thu th?p, ph?n t?ch, t?ng h?p th?ng tin k?t qu? th?c hi?n;c) T? ch?c c?c o?n c?ng t?c ki?m tra t?i c? quan thu? c?c c?p.3. T?ng c?c tr??ng T?ng c?c Thu? ph?n c?p tr?ch nhi?m cho c?c ?n v? qu?n l? r?i ro gi?m s?t, ?nh gi? vi?c th?c hi?n k? ho?ch n?ng cao tu?n th? theo quy ?nh t?i kho?n 2 i?u n?y. Vi?c gi?m s?t, ?nh gi? ??c th?c hi?n th??ng xuy?n, b?o c?o ?nh k? (6 th?ng v? h?ng nm) v? theo y?u c?u v? ti?n ? tri?n khai k? ho?ch n?ng cao tu?n th?.Ch??ng VT? CH?C TH?C HI?Ni?u 25. Tr?ch nhi?m thi h?nh1. C?c c? quan, ?n v? ch?c nng thu?c B? T?i ch?nh v? c?c B?, ng?nh c? li?n quan; c?c t? ch?c, c? nh?n c? li?n quan ?n ho?t ?ng qu?n l? thu? c? tr?ch nhi?m cung c?p th?ng tin v? ph?i h?p trong c?ng t?c ?p d?ng qu?n l? r?i ro trong qu?n l? thu? theo quy ?nh c?a ph?p lu?t hi?n h?nh v? quy ?nh t?i Th?ng t? n?y.2. T?ng c?c tr??ng T?ng c?c Thu? cn c? v?o h??ng d?n t?i Th?ng t? n?y c? tr?ch nhi?m ban h?nh:a) C?c ch? s? ti?u ch? quy ?nh t?i i?u 10, i?u 11 v? i?u 12 Th?ng t? n?y ? ?p ?ng y?u c?u qu?n l? thu? trong t?ng th?i k?; ?nh k? h?ng nm c? th? th?c hi?n r? so?t, s?a ?i, b? sung ch? s? ti?u ch? ?m b?o t?nh c?p nh?t, ph? h?p th?c t?;b) C?c quy ?nh c? th? v? tr?ch nhi?m c?a c? quan thu? c?c c?p, c?ng ch?c thu? v? bi?n ph?p thu th?p, x? l? th?ng tin qu?n l? r?i ro; i?m s?, tr?ng s? v? bi?n ph?p k? thu?t nghi?p v? qu?n l? r?i ro trong qu?n l? thu?;c) C?c quy tr?nh, quy ch?, quy ?nh, h??ng d?n vi?c th?c hi?n, ?p d?ng qu?n l? r?i ro trong qu?n l? thu?.3. ?n v? Qu?n l? r?i ro l? ?n v? ?u m?i, ch? tr? c? tr?ch nhi?m:a) Qu?n l?, v?n h?nh ?ng d?ng qu?n l? r?i ro trong qu?n l? thu? v? c?c h? th?ng th?ng tin, d? li?u ph?c v? qu?n l? r?i ro theo ph?n c?p;b) T? ch?c th?c hi?n v? h??ng d?n nghi?p v?, ki?m tra vi?c thu th?p, x? l? th?ng tin qu?n l? r?i ro; c?c bi?n ph?p, k? thu?t nghi?p v? qu?n l? r?i ro v? vi?c ?p d?ng qu?n l? r?i ro trong c?c ho?t ?ng nghi?p v? qu?n l? thu?;c) Qu?n l? b? ch? s? ti?u ch? do T?ng c?c tr??ng ban h?nh t?i i?m a kho?n 2 i?u n?y tr?n h? th?ng th?ng tin qu?n l? r?i ro v? c?c h? th?ng th?ng tin li?n quan; theo d?i, ?nh gi?, i?u ch?nh, b? sung c?c ch? s? ti?u ch? ?p ?ng y?u c?u qu?n l? trong t?ng th?i k?.4. C?c Chi c?c Thu?, Chi c?c Thu? khu v?c, C?c Thu?, c?c C?c, V?, ?n v? thu?c T?ng c?c Thu?, c?ng ch?c thu? c? tr?ch nhi?m th?c hi?n ?ng, ?y ? c?c n?i dung quy ?nh v? th?c hi?n, ?p d?ng qu?n l? r?i ro t?i Th?ng t? n?y v? c?c vn b?n quy ?nh kh?c c? li?n quan.i?u 26. Hi?u l?c thi h?nh1. Th?ng t? n?y c? hi?u l?c thi h?nh k? t? ng?y 02 th?ng 07 nm 2021.2. Th?ng t? n?y thay th? Th?ng t? s? 204/2015/TT-BTC ng?y 21 th?ng 12 nm 2015 c?a B? T?i ch?nh quy ?nh v? ?p d?ng qu?n l? r?i ro trong qu?n l? thu?.3. Tr??ng h?p c?c vn b?n quy ph?m ph?p lu?t m?i ban h?nh s?a ?i, b? sung, thay th? c?c vn b?n ??c d?n chi?u t?i Th?ng t? n?y th? th?c hi?n theo vn b?n m?i ??c ban h?nh./.? N?i nh?n: - Th? t??ng Ch?nh ph?; c?c Ph? Th? t??ng Ch?nh ph?; - VP TW ?ng v? c?c Ban c?a ?ng; - VP T?ng B? th?; - VP Qu?c h?i; - VP Ch? t?ch n??c; - Vn ph?ng Ch?nh ph?; - Vi?n Ki?m s?t Nh?n d?n T?i cao; - T?a ?n Nh?n d?n T?i cao; - Ki?m to?n Nh? n??c; - C?c B?, c? quan ngang B?, c? quan thu?c Ch?nh ph?; - UBND t?nh, th?nh ph? tr?c thu?c TW; - Ph?ng Th??ng m?i v? C?ng nghi?p Vi?t Nam; - C?ng b?o; - C?c Ki?m tra vn b?n - B? T? ph?p; - Website Ch?nh ph?; - Website B? T?i ch?nh; - Website T?ng c?c Thu?; - C?c Thu? c?c t?nh, th?nh ph?; - L?u: VT, TCT (05).B? TR??NG H? ?c Ph?c?PH? L?C ITI?U CH? ?NH GI? M?C ? TU?N TH? PH?P LU?T THU? C?A NG??I N?P THU? (Ban h?nh k?m theo Th?ng t? s? 31/2021/TT-BTC ng?y 17 th?ng 05 nm 2021 c?a B? tr??ng B? T?i ch?nh)SttNh?m ti?u ch?Ti?u ch?(1)(2)(3)1Tr?ng th?i ho?t ?ng c?a ng??i n?p thu?Ng??i n?p thu? ang ho?t ?ng v? kh?ng thu?c di?n b? c? quan thu? ban h?nh th?ng b?o ng??i n?p thu? kh?ng ho?t ?ng t?i ?a ch? ? ng k? v?i c? quan thu? trong th?i gian hai (02) nm tr? v? tr??c t?nh t? th?i i?m ?nh gi?2Th?c hi?n vi?c k? khai v? n?p c?c lo?i thu? ph?t sinh theo quy ?nhTh?c hi?n vi?c k? khai v? n?p c?c lo?i thu? ph?t sinh theo quy ?nh trong th?i gian hai (02) nm tr? v? tr??c t?nh t? th?i i?m ?nh gi?3Ch?p h?nh ch? ? qu?n l?, s? d?ng h?a ?n, ch?ng t?Ch?p h?nh ch? ? qu?n l?, s? d?ng h?a ?n, ch?ng t? theo quy ?nh trong th?i gian hai (02) nm tr? v? tr??c t?nh t? th?i i?m ?nh gi?4H?nh vi vi ph?m h?nh ch?nhNg??i n?p thu? b? x? ph?t vi ph?m h?nh ch?nh v? thu?, h?a ?n trong th?i gian hai (02) nm tr? v? tr??c t?nh t? th?i i?m ?nh gi?5Ng??i n?p thu? b? x? ph?t vi ph?m h?nh ch?nh v? c?c h?nh vi thi?u thu?, tr?n thu? trong th?i gian hai (02) nm tr? v? tr??c t?nh t? th?i i?m ?nh gi?6Ng??i n?p thu? c? h?nh vi s? d?ng h?a ?n kh?ng h?p ph?p, s? d?ng kh?ng h?p ph?p h?a ?n trong th?i gian hai (02) nm tr? v? tr??c t?nh t? th?i i?m ?nh gi?7Ng??i n?p thu? b? c? quan qu?n l? thu? x? l? vi ph?m h?nh ch?nh v? h?nh vi kh?ng ch?p h?nh quy?t ?nh ki?m tra, thanh tra thu?, c??ng ch? thi h?nh quy?t ?nh h?nh ch?nh thu? trong th?i gian hai (02) nm tr? v? tr??c t?nh t? th?i i?m ?nh gi?8T?nh h?nh n? thu?S? ti?n thu? n? v? s? ng?y ch?m n?p c?a c?c kho?n ti?n thu? n? c?a ng??i n?p thu? t?i th?i i?m ?nh gi?9Nh?m ti?u ch? kh?cTi?u ch? kh?c theo quy ?nh c?a c?c vn b?n c? li?n quan?PH? L?C IITI?U CH? PH?N LO?I M?C ? R?I RO NG??I N?P THU? L? DOANH NGHI?P (Ban h?nh k?m theo Th?ng t? s? 31/2021/TT-BTC ng?y 17 th?ng 05 nm 2021 c?a B? tr??ng B? T?i ch?nh)STTNh?m ti?u ch?Ti?u ch?Ti?u ch?(1)(2)(3)(3)1Th?ng tin chung v? doanh nghi?pTh?i gian th?nh l?p doanh nghi?pTh?i gian th?nh l?p doanh nghi?p2Th?i gian ho?t ?ng c?a doanh nghi?pTh?i gian ho?t ?ng c?a doanh nghi?p3?a ch? tr? s? ng k? kinh doanh?a ch? tr? s? ng k? kinh doanh4Lo?i h?nh doanh nghi?pLo?i h?nh doanh nghi?p5Ng?nh ngh? kinh doanhNg?nh ngh? ng k? kinh doanhNg?nh ngh? kinh doanh ch?nh6S? v?n ng k?V?n i?u l?V?n ch? s? h?uBi?n ?ng v?n ch? s? h?u7M?c ? t??ng x?ng gi?a nh?n vi?n v?i t?nh ch?t, quy m? doanh nghi?pM?c ? t??ng x?ng gi?a nh?n vi?n v?i t?nh ch?t, quy m? doanh nghi?p8Th?ng tin c?a ch? doanh nghi?p, ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?pS? l?n v? m?c ? vi ph?m ph?p lu?t thu? c?a ch? doanh nghi?pS? l?n v? m?c ? vi ph?m ph?p lu?t thu? c?a ch? doanh nghi?p9T?nh ?y ? c?a th?ng tin ch? doanh nghi?p v? ng??i ?i di?n theo ph?p lu?tT?nh ?y ? c?a th?ng tin ch? doanh nghi?p v? ng??i ?i di?n theo ph?p lu?t10?a ch? ng k? h? kh?u th??ng tr? c?a ch? doanh nghi?p, ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?p?a ch? ng k? h? kh?u th??ng tr? c?a ch? doanh nghi?p, ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?p11S? l??ng doanh nghi?p m? c? nh?n l? ch? doanh nghi?p, ng??i ?i di?n theo ph?p lu?tS? l??ng doanh nghi?p m? c? nh?n l? ch? doanh nghi?p, ng??i ?i di?n theo ph?p lu?t12T?nh tr?ng ho?t ?ng c?a doanh nghi?pTr?ng th?i ho?t ?ng c?a doanh nghi?pTr?ng th?i ho?t ?ng c?a doanh nghi?p13S? l?n doanh nghi?p t?m ng?ng kinh doanhS? l?n doanh nghi?p t?m ng?ng kinh doanh14S? l?n doanh nghi?p thay ?i ?a i?m kinh doanhS? l?n doanh nghi?p thay ?i ?a i?m kinh doanh15S? l?n thay ?i ?a ch? kinh doanh nh?ng c?n n? thu?S? l?n thay ?i ?a ch? kinh doanh nh?ng c?n n? thu?16T?nh h?nh k? khai v? n?p thu?T? tr?ng s? h? s? khai thu? ? n?p tr?n s? h? s? khai thu? ph?i n?pT? tr?ng s? h? s? khai thu? ? n?p tr?n s? h? s? khai thu? ph?i n?p17T? tr?ng s? h? s? khai thu? n?p ?ng h?n tr?n s? h? s? khai thu? ? n?pT? tr?ng s? h? s? khai thu? n?p ?ng h?n tr?n s? h? s? khai thu? ? n?p18Doanh nghi?p c? i?u ch?nh, b? sung c?c ch? ti?u trong h? s? khai thu?Doanh nghi?p c? i?u ch?nh, b? sung c?c ch? ti?u trong h? s? khai thu?19B?o c?o t?i ch?nh ??c ki?m to?n? ki?n c?a ki?m to?n b?o c?o t?i ch?nh? ki?n c?a ki?m to?n b?o c?o t?i ch?nh20Doanh thu b?n h?ng h?a, cung c?p d?ch v?T?ng doanh thu h?ng h?a, cung c?p d?ch v? b?n raT?ng doanh thu h?ng h?a, cung c?p d?ch v? b?n ra21Doanh thu thu?n b?n h?ng h?a, cung c?p d?ch v?Doanh thu thu?n b?n h?ng h?a, cung c?p d?ch v?22S? bi?n ?ng doanh thu h?ng h?a, cung c?p d?ch v? b?n raS? bi?n ?ng doanh thu h?ng h?a, cung c?p d?ch v? b?n ra23S? bi?n ?ng doanh thu thu?n b?n h?ng h?a, cung c?p d?ch v?S? bi?n ?ng doanh thu thu?n b?n h?ng h?a, cung c?p d?ch v?24Chi ph? doanh nghi?pT?ng gi? tr? h?ng h?a, d?ch v? mua v?o.T?ng gi? tr? h?ng h?a, d?ch v? mua v?o.25Bi?n ?ng c?a t?ng gi? tr? h?ng h?a d?ch v? mua v?o, b?n ra.Bi?n ?ng c?a t?ng gi? tr? h?ng h?a d?ch v? mua v?o, b?n ra.26T?ng chi ph?T?ng chi ph?27Bi?n ?ng chi ph?Bi?n ?ng chi ph?28L?i nhu?n c?a doanh nghi?pT?ng l?i nhu?n k? to?n tr??c thu? thu nh?p doanh nghi?pT?ng l?i nhu?n k? to?n tr??c thu? thu nh?p doanh nghi?p29T?ng l?i nhu?n k? to?n sau thu? thu nh?p doanh nghi?pT?ng l?i nhu?n k? to?n sau thu? thu nh?p doanh nghi?p30T?ng s? l?T?ng s? l?31S? l?n k? khai l?S? l?n k? khai l?32Bi?n ?ng c?c kho?n l?i nhu?nBi?n ?ng c?c kho?n l?i nhu?n33T?i s?n c?a doanh nghi?pT?i s?n ng?n h?nT?i s?n ng?n h?n34T?i s?n d?i h?nT?i s?n d?i h?n35Bi?n ?ng c?a t?i s?nBi?n ?ng c?a t?i s?n36Kh? nng thanh to?n c?a doanh nghi?pN? ph?i tr?N? ph?i tr?37Bi?n ?ng n? ph?i tr?Bi?n ?ng n? ph?i tr?38C?c kho?n m?c t?i ch?nh tr?ng y?u c?a doanh nghi?pPh?i tr? ng??i b?nPh?i tr? ng??i b?n39Ng??i mua tr? ti?n tr??cNg??i mua tr? ti?n tr??c40C?c kho?n d? ph?ngC?c kho?n d? ph?ng41Bi?n ?ng kho?n ph?i tr? ng??i b?nBi?n ?ng kho?n ph?i tr? ng??i b?n42Bi?n ?ng kho?n ng??i mua tr? ti?n tr??cBi?n ?ng kho?n ng??i mua tr? ti?n tr??c43Bi?n ?ng c?c kho?n d? ph?ngBi?n ?ng c?c kho?n d? ph?ng44T?nh h?nh ch?p h?nh ngh)a v? thu? v?i ng?n s?ch nh? n??cS? ti?n ph?i n?p ng?n s?ch nh? n??c trong k?S? ti?n ph?i n?p ng?n s?ch nh? n??c trong k?45S? ti?n ? n?p ng?n s?ch nh? n??c trong k?S? ti?n ? n?p ng?n s?ch nh? n??c trong k?46S? thu? ??c mi?n gi?m trong k?S? thu? ??c mi?n gi?m trong k?47S? thu? ??c ho?n trong k?S? thu? ??c ho?n trong k?48Thu? gi? tr? gia tngThu? gi? tr? gia tng c?a h?ng h?a, d?ch v? b?n ra trong k?Thu? gi? tr? gia tng c?a h?ng h?a, d?ch v? b?n ra trong k?49Thu? gi? tr? gia tng c?a h?ng h?a, d?ch v? mua v?o trong k?Thu? gi? tr? gia tng c?a h?ng h?a, d?ch v? mua v?o trong k?50Thu? gi? tr? gia tng ph?t sinh trong k?Thu? gi? tr? gia tng ph?t sinh trong k?51Thu? gi? tr? gia tng ph?i n?p trong k?Thu? gi? tr? gia tng ph?i n?p trong k?52Thu? gi? tr? gia tng c?n ??c kh?u tr? chuy?n k? sauThu? gi? tr? gia tng c?n ??c kh?u tr? chuy?n k? sau53Bi?n ?ng thu? gi? tr? gia tng c?a h?ng h?a, d?ch v? b?n raBi?n ?ng thu? gi? tr? gia tng c?a h?ng h?a, d?ch v? b?n ra54Bi?n ?ng thu? gi? tr? gia tng c?a h?ng h?a, d?ch v? mua v?oBi?n ?ng thu? gi? tr? gia tng c?a h?ng h?a, d?ch v? mua v?o55Bi?n ?ng thu? gi? tr? gia tng ph?t sinhBi?n ?ng thu? gi? tr? gia tng ph?t sinh56Bi?n ?ng thu? gi? tr? gia tng ph?i n?pBi?n ?ng thu? gi? tr? gia tng ph?i n?p57Thu? thu nh?p doanh nghi?pThu? thu nh?p doanh nghi?p ph?i n?p trong k?Thu? thu nh?p doanh nghi?p ph?i n?p trong k?58Thu? thu nh?p doanh nghi?p c?n ph?i n?p trong k?Thu? thu nh?p doanh nghi?p c?n ph?i n?p trong k?59Thu? thu nh?p doanh nghi?p ??c ?u ?i, mi?n gi?m trong k?Thu? thu nh?p doanh nghi?p ??c ?u ?i, mi?n gi?m trong k?60Bi?n ?ng thu? thu nh?p doanh nghi?p ph?i n?pBi?n ?ng thu? thu nh?p doanh nghi?p ph?i n?p61Bi?n ?ng thu? thu nh?p doanh nghi?p c?n ph?i n?pBi?n ?ng thu? thu nh?p doanh nghi?p c?n ph?i n?p62Bi?n ?ng thu? thu nh?p doanh nghi?p ??c ?u ?i, mi?n gi?mBi?n ?ng thu? thu nh?p doanh nghi?p ??c ?u ?i, mi?n gi?m63Thu? ti?u th? ?c bi?tS? thu? ti?u th? ?c bi?t ph?i n?pS? thu? ti?u th? ?c bi?t ph?i n?p64S? thu? ti?u th? ?c bi?t ??c kh?u tr?S? thu? ti?u th? ?c bi?t ??c kh?u tr?65Bi?n ?ng s? thu? ti?u th? ?c bi?t ph?i n?pBi?n ?ng s? thu? ti?u th? ?c bi?t ph?i n?p66Bi?n ?ng s? thu? ti?u th? ?c bi?t ??c kh?u tr?Bi?n ?ng s? thu? ti?u th? ?c bi?t ??c kh?u tr?67C?c kho?n thu li?n quan ?n ?t ai, t?i s?n g?n li?n v?i ?tTh?a ?t, t?i s?n g?n li?n v?i ?t ??c chuy?n nh??ng nhi?u l?nTh?a ?t, t?i s?n g?n li?n v?i ?t ??c chuy?n nh??ng nhi?u l?n68C? s? sai l?ch gi?a th?ng tin ng??i n?p thu? k? khai v? th?ng tin c? quan thu? thu th?p ??cC? s? sai l?ch gi?a th?ng tin ng??i n?p thu? k? khai v? th?ng tin c? quan thu? thu th?p ??c69H? s? x?c ?nh ngh)a v? t?i ch?nh do c? quan nh? n??c c? th?m quy?n chuy?n ?n ho?c c? quan nh? n??c c? th?m quy?n x?c nh?n kh?ng ?y ? th?nh ph?n, th?ng tinH? s? x?c ?nh ngh)a v? t?i ch?nh do c? quan nh? n??c c? th?m quy?n chuy?n ?n ho?c c? quan nh? n??c c? th?m quy?n x?c nh?n kh?ng ?y ? th?nh ph?n, th?ng tin70H? s? x?c ?nh ngh)a v? t?i ch?nh, h? s? khai thu? c? s? thu? mi?n gi?m, c?c kho?n gi?m tr? ho?c s? thu? ? ngh? mi?n gi?mH? s? x?c ?nh ngh)a v? t?i ch?nh, h? s? khai thu? c? s? thu? mi?n gi?m, c?c kho?n gi?m tr? ho?c s? thu? ? ngh? mi?n gi?m71H? s? khai ti?n thu? ?t, thu? m?t n??c ch?a c? quy?t ?nh, h?p ?ng cho thu? ?tH? s? khai ti?n thu? ?t, thu? m?t n??c ch?a c? quy?t ?nh, h?p ?ng cho thu? ?t72T?nh h?nh n? thu? c?a doanh nghi?pS? ti?n thu? n? theo tu?i n?S? ti?n thu? n? theo tu?i n?73T?ng s? ti?n ch?m n?pT?ng s? ti?n ch?m n?p74S? l?n ph?t sinh ti?n ch?m n?pS? l?n ph?t sinh ti?n ch?m n?p75S? ng?y ch?m n?pS? ng?y ch?m n?p76Bi?n ?ng t?ng s? ti?n n? thu?Bi?n ?ng t?ng s? ti?n n? thu?77M?c ? vi ph?m h?nh ch?nh v? thu?T?ng s? l?n doanh nghi?p b? x? ph?t vi ph?m h?nh ch?nh v? thu?T?ng s? l?n doanh nghi?p b? x? ph?t vi ph?m h?nh ch?nh v? thu?78T?ng s? ti?n x? ph?t vi ph?m h?nh ch?nh v? thu?T?ng s? ti?n x? ph?t vi ph?m h?nh ch?nh v? thu?79T?nh ch?t, m?c ? vi ph?m ph?t hi?n qua thanh tra, ki?m traK? ? ??c thanh tra, ki?m tra g?n nh?tK? ? ??c thanh tra, ki?m tra g?n nh?t80S? l?n vi ph?m ph?p lu?t v? thu? ph?t hi?n qua ki?m tra, thanh tra t?i tr? s? doanh nghi?pS? l?n vi ph?m ph?p lu?t v? thu? ph?t hi?n qua ki?m tra, thanh tra t?i tr? s? doanh nghi?p8182S? ti?n thu? ph?i n?p, ??c kh?u tr?, ??c ho?n, gi?m l? c? quan thu? ph?t hi?n qua ki?m tra, thanh tra thu?S? ti?n thu? ph?i n?p, ??c kh?u tr?, ??c ho?n, gi?m l? c? quan thu? ph?t hi?n qua ki?m tra, thanh tra thu?83T?nh h?nh s? d?ng h?a ?nS? h?a ?n doanh nghi?p s? d?ng, x?a b?, h?y, m?t, ch?y, h?ngS? h?a ?n doanh nghi?p s? d?ng, x?a b?, h?y, m?t, ch?y, h?ng84S? l?n b? x? ph?t vi ph?m v? h?a ?nS? l?n b? x? ph?t vi ph?m v? h?a ?n85Doanh nghi?p c? giao d?ch li?n k?t, ?ng ng?Ph?t sinh giao d?ch chuy?n nh??ng v?n, li?n doanh, li?n k?tPh?t sinh giao d?ch chuy?n nh??ng v?n, li?n doanh, li?n k?t86Chi ph? l?i vay kh?ng ??c tr? ?i v?i giao d?ch li?n k?tChi ph? l?i vay kh?ng ??c tr? ?i v?i giao d?ch li?n k?t87Giao d?ch qua ng?n h?ng, t? ch?c t?n d?ng kh?c c? d?u hi?u ?ng ng?Giao d?ch qua ng?n h?ng, t? ch?c t?n d?ng kh?c c? d?u hi?u ?ng ng?88K?t qu? ?nh gi? tu?n th? ph?p lu?t thu? ?i v?i ng??i n?p thu?M?c ? tu?n th? ph?p lu?t thu? c?a ng??i n?p thu?M?c ? tu?n th? ph?p lu?t thu? c?a ng??i n?p thu?89K?t qu? ?nh gi? tu?n th? ph?p lu?t, ph?n lo?i r?i ro ng??i n?p thu? c?a c?c c? quan li?n quanK?t qu? ?nh gi? tu?n th? ph?p lu?t v? h?i quan, k? to?n, th?ng k? t?i ch?nh doanh nghi?p v? ph?n lo?i r?i ro ng??i n?p thu? c?a c? quan nh? n??c c? th?m quy?nK?t qu? ?nh gi? tu?n th? ph?p lu?t v? h?i quan, k? to?n, th?ng k? t?i ch?nh doanh nghi?p v? ph?n lo?i r?i ro ng??i n?p thu? c?a c? quan nh? n??c c? th?m quy?n90D?u hi?u r?i ro theo t?ng th?i k?M?c ti?u, y?u c?u c?a qu?n l? thu? trong t?ng th?i k?M?c ti?u, y?u c?u c?a qu?n l? thu? trong t?ng th?i k?91L?a ch?n ng?u nhi?n theo y?u c?u qu?n l? trong t?ng th?i k?L?a ch?n ng?u nhi?n theo y?u c?u qu?n l? trong t?ng th?i k?92C?c d?u hi?u r?i ro theo lu?t ?nhD?u hi?u r?i ro c?a ng??i n?p thu? ??c quy ?nh t?i c?c ch?nh s?ch thu? v? ch?nh s?ch li?n quan kh?cD?u hi?u r?i ro c?a ng??i n?p thu? ??c quy ?nh t?i c?c ch?nh s?ch thu? v? ch?nh s?ch li?n quan kh?c93Ch? ti?u ?nh gi? kh?cVi?c ch?p h?nh ph?p lu?t v? thu?, ph?p lu?t v? h?i quan, k? to?n, th?ng k?, t?i ch?nh v? c?c l)nh v?c kh?c c? li?n quanVi?c ch?p h?nh ph?p lu?t v? thu?, ph?p lu?t v? h?i quan, k? to?n, th?ng k?, t?i ch?nh v? c?c l)nh v?c kh?c c? li?n quan94Th?ng tin v? ?u t?, xu?t nh?p kh?u h?ng ho? d?ch v?Th?ng tin v? ?u t?, xu?t nh?p kh?u h?ng ho? d?ch v?95D?u hi?u r?i ro, d?u hi?u vi ph?m ph?p lu?t v? thu? kh?cD?u hi?u r?i ro, d?u hi?u vi ph?m ph?p lu?t v? thu? kh?c96T?nh h?nh chi tr? c? t?c cho c? ?ngT?nh h?nh chi tr? c? t?c cho c? ?ng97C?c ti?u ch? ?nh gi? kh?cC?c ti?u ch? ?nh gi? kh?c?PH? L?C IIITI?U CH? PH?N LO?I M?C ? R?I RO NG??I N?P THU? L? C? NH?N (Ban h?nh k?m theo Th?ng t? s? 31/2021/TT-BTC ng?y 17 th?ng 05 nm 2021 c?a B? tr??ng B? T?i ch?nh)S? TTNh?m ti?u ch?Nh?m ti?u ch?Nh?m ti?u ch?Ti?u ch?1Ti?u ch? ?nh gi? r?i ro ?i v?i h? kinh doanh, c? nh?n kinh doanhTh?ng tin chung v? h? kinh doanh, c? nh?n kinh doanhTh?ng tin chung v? h? kinh doanh, c? nh?n kinh doanhTh?i gian th?nh l?p2Th?i gian ho?t ?ng3?a ch? tr? s? ng k? kinh doanh4Ph??ng ph?p kinh doanh5Ng?nh ngh? ng k? kinh doanh6L?ch s? nh?n th?n, th?ng tin c?a ch? h? kinh doanh, c? nh?n kinh doanhL?ch s? nh?n th?n, th?ng tin c?a ch? h? kinh doanh, c? nh?n kinh doanhTh?ng tin c?a ch? h? kinh doanh, c? nh?n kinh doanh7S? l?n v? m?c ? vi ph?m ph?p lu?t thu? c?a ch? h? kinh doanh, c? nh?n kinh doanh8T?nh ?y ? c?a th?ng tin ch? h? kinh doanh, c? nh?n kinh doanh theo ph?p lu?t9S? thay ?i v? t?n su?t thay ?i tr?ng th?i c?a h? kinh doanh, c? nh?n kinh doanhS? thay ?i v? t?n su?t thay ?i tr?ng th?i c?a h? kinh doanh, c? nh?n kinh doanhT?nh tr?ng ho?t ?ng c?a h? kinh doanh, c? nh?n kinh doanh10S? l?n h? kinh doanh, c? nh?n kinh doanh t?m ng?ng kinh doanh11S? l?n h? kinh doanh, c? nh?n kinh doanh thay ?i ?a i?m kinh doanh12M?c ? t??ng x?ng gi?a nh?n vi?n v?i t?nh ch?t, quy m? h? kinh doanh, c? nh?n kinh doanhM?c ? t??ng x?ng gi?a nh?n vi?n v?i t?nh ch?t, quy m? h? kinh doanh, c? nh?n kinh doanhS? l??ng nh?n vi?n13? tu?i c?a nh?n vi?n14Quy m? h? kinh doanh, c? nh?n kinh doanhQuy m? h? kinh doanh, c? nh?n kinh doanhQuy m? h? kinh doanh, c? nh?n kinh doanh theo c?c ch? ti?u doanh thu, v?n, s? lao ?ng& 15Ng?nh ngh? t?o doanh thu ch? y?uNg?nh ngh? t?o doanh thu ch? y?uNg?nh ngh? kinh doanh ch?nh16Tr? gi? doanh thu, bi?n ?ng ?t bi?n doanh thuTr? gi? doanh thu, bi?n ?ng ?t bi?n doanh thuT?ng doanh thu h?ng h?a, cung c?p d?ch v? b?n ra17S? bi?n ?ng doanh thu h?ng h?a, cung c?p d?ch v? b?n ra18S? bi?n ?ng doanh thu so v?i h? kinh doanh, c? nh?n kinh doanh kh?c c?ng l)nh v?c, ng?nh ngh?19Chi ph? h? kinh doanh, c? nh?n kinh doanhChi ph? h? kinh doanh, c? nh?n kinh doanhT?ng gi? tr? h?ng h?a, d?ch v? mua v?o20T?ng chi ph?21?nh gi? t?nh h?nh ch?p h?nh ngh)a v? thu? v?i ng?n s?ch nh? n??c?nh gi? t?nh h?nh ch?p h?nh ngh)a v? thu? v?i ng?n s?ch nh? n??cS? ti?n ph?i n?p ng?n s?ch nh? n??c trong k?22S? ti?n ? n?p ng?n s?ch nh? n??c trong k?23S? thu? ??c mi?n gi?m trong k?24S? thu? ??c ho?n trong k?25Kh? nng thanh to?n n? c?a h? kinh doanh, c? nh?n kinh doanhKh? nng thanh to?n n? c?a h? kinh doanh, c? nh?n kinh doanhN? ph?i tr?26Bi?n ?ng n? ph?i tr?27T?nh ?y ?, ch?nh x?c c?a h? s? khai thu? v? tu?n th? n?p khai h? s?T?nh ?y ?, ch?nh x?c c?a h? s? khai thu? v? tu?n th? n?p khai h? s?T? tr?ng s? h? s? khai thu? ? n?p tr?n s? h? s? khai thu? ph?i n?p28T? tr?ng s? h? s? khai thu? n?p ?ng h?n tr?n s? h? s? khai thu? ? n?p29N?i dung h? s? khai thu?30S? l?n kh?ng k? khai thu?31Tu?i n?, s? thu? n? v? t?nh h?nh ch?m n?p thu?Tu?i n?, s? thu? n? v? t?nh h?nh ch?m n?p thu?S? ti?n thu? n? theo tu?i n?32T?ng s? ti?n ch?m n?p33S? l?n ph?t sinh ti?n ch?m n?p34Th?i gian, t?n su?t thanh tra, ki?m traTh?i gian, t?n su?t thanh tra, ki?m traTh?i gian, s? l?n c? quan thu? thanh tra, ki?m tra h? kinh doanh, c? nh?n kinh doanh35M?c ? vi ph?m h?nh ch?nh v? thu?M?c ? vi ph?m h?nh ch?nh v? thu?T?ng s? l?n h? kinh doanh, c? nh?n kinh doanh b? x? ph?t vi ph?m h?nh ch?nh v? thu?36T?ng s? ti?n x? ph?t vi ph?m h?nh ch?nh v? thu?37T?nh ch?t, m?c ? vi ph?m ph?t hi?n qua thanh tra, ki?m traT?nh ch?t, m?c ? vi ph?m ph?t hi?n qua thanh tra, ki?m traS? l?n vi ph?m ph?p lu?t v? thu? ph?t hi?n qua ki?m tra, thanh tra t?i tr? s? h? kinh doanh, c? nh?n kinh doanh38L?ch s? vi ph?m: t?n su?t, t?nh ch?t, m?c ? vi ph?m v? vi?c ch?p h?nh ph?p lu?t thu? v? ph?p lu?t li?n quan kh?c39S? ti?n thu?, ti?n ph? c? quan thu? ph?t hi?n qua ki?m tra, thanh tra thu?40S? thu? thu h?i sau ho?n thu?41D?u hi?u r?i ro, d?u hi?u vi ph?m ph?p lu?t v? thu? kh?c42Ch? ti?u v? t?nh h?nh s? d?ng h?a ?nCh? ti?u v? t?nh h?nh s? d?ng h?a ?nS? h?a ?n h? kinh doanh, c? nh?n kinh doanh s? d?ng, x?a b?, h?y, m?t, ch?y, h?ng43S? l?n b? x? ph?t vi ph?m v? h?a ?n44Ch? ti?u ?nh gi? kh?cCh? ti?u ?nh gi? kh?cVi?c ch?p h?nh ph?p lu?t v? thu?, ph?p lu?t v? k? to?n, th?ng k?, t?i ch?nh v? c?c l)nh v?c kh?c c? li?n quan45Th?ng tin v? ?u t?, xu?t nh?p kh?u h?ng ho? d?ch v?46D?u hi?u r?i ro, d?u hi?u vi ph?m ph?p lu?t v? thu? kh?c47H? kinh doanh, c? nh?n kinh doanh n?p thu? kho?nH? kinh doanh, c? nh?n kinh doanh n?p thu? kho?nH? kinh doanh, c? nh?n kinh doanh n?p thu? kho?n kinh doanh t?i ch? bi?n gi?i48H? kinh doanh, c? nh?n kinh doanh n?p thu? kho?n kinh doanh v?t li?u x?y d?ng c? ngu?n g?c t?i nguy?n kho?ng s?n49H? kinh doanh, c? nh?n kinh doanh n?p thu? kho?n, th??ng xuy?n s? d?ng t? m??i (10) lao ?ng nh?ng kh?ng th?nh l?p doanh nghi?p50H? kinh doanh, c? nh?n kinh doanh n?p thu? kho?n c? s? d?ng h?a ?n c?a c? quan thu?51H? kinh doanh, c? nh?n kinh doanh n?p thu? kho?n c? n? thu?52H? kinh doanh, c? nh?n kinh doanh n?p thu? kho?n c? t? hai ?a i?m kinh doanh tr? l?n53So s?nh doanh thu v?i c?c y?u t? li?n quanSo s?nh doanh thu v?i c?c y?u t? li?n quanH? kinh doanh, c? nh?n kinh doanh c? m?c doanh thu t?nh thu? b?t h?p l? so v?i chi ph?; so v?i s? ph??ng ti?n v?n t?i ang s? 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