{"id":1384,"date":"2025-07-18T02:43:25","date_gmt":"2025-07-18T02:43:25","guid":{"rendered":"https:\/\/smilelogistics.vn\/?page_id=1384"},"modified":"2025-07-19T02:19:06","modified_gmt":"2025-07-19T02:19:06","slug":"dich-vu-bao-cao-quyet-toan-doanh-nghiep-gia-cong-sxxk-khu-che-xuat","status":"publish","type":"page","link":"https:\/\/smilelogistics.vn\/?page_id=1384","title":{"rendered":"D\u1ecbch V\u1ee5 B\u00e1o C\u00e1o Quy\u1ebft To\u00e1n Doanh Nghi\u1ec7p, Gia C\u00f4ng, SXXK, Khu Ch\u1ebf Xu\u1ea5t"},"content":{"rendered":"

D\u1ecbch V\u1ee5 B\u00e1o C\u00e1o Quy\u1ebft To\u00e1n Doanh Nghi\u1ec7p, Gia C\u00f4ng, SXXK, Khu Ch\u1ebf Xu\u1ea5t<\/span><\/h3>\n

1. B\u00e1o c\u00e1o quy\u1ebft to\u00e1n doanh nghi\u1ec7p gia c\u00f4ng, SXXK v\u00e0 ch\u1ebf xu\u1ea5t l\u00e0 g\u00ec?<\/strong><\/span><\/p>\n

B\u00e1o c\u00e1o quy\u1ebft to\u00e1n doanh nghi\u1ec7p gia c\u00f4ng (c\u1ea3 gia c\u00f4ng ng\u01b0\u1ee3c), s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u v\u00e0 ch\u1ebf xu\u1ea5t l\u00e0 theo \u0111\u00f3 doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i chi\u1ebfu l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u v\u1edbi th\u00e0nh ph\u1ea9m xu\u1ea5t kh\u1ea9u th\u00f4ng qua \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n l\u00e0 9 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. C\u01a1 quan h\u1ea3i quan \u0111\u00e3 ra nhi\u1ec1u h\u01b0\u1edbng\u00a0 d\u1eabn l\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n SXXK \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u1ee5 th\u1ec3 d\u1ef1a v\u00e0o th\u00f4ng t\u01b0 39 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u1ee7a th\u00f4ng t\u01b0 38.<\/span><\/strong><\/span><\/p>\n

2. v\u00ec sao ph\u1ea3i c\u1ea7n \u0111\u1ebfn d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/strong><\/span><\/p>\n

H\u1ea7u nh\u01b0 ng\u00e0y nay c\u00e1c doanh nghi\u1ec7p m\u1edbi v\u00e0 k\u1ec3 c\u1ea3 nh\u1eefng b\u1ea1n nh\u00e2n vi\u00ean \u0111ang l\u00e0m vi\u1ec7c trong c\u00f4ng ty gia c\u00f4ng, SXXK, ch\u1ebf xu\u1ea5t trong c\u00e1c khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n trong v\u1ea5n \u0111\u1ec1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u00e0y.<\/span><\/p>\n

Th\u1ee9 nh\u1ea5t, vi\u1ec7c quy\u1ebft to\u00e1n mu\u1ed1n th\u00e0nh c\u00f4ng ph\u1ee5 thu\u1ed9c 80% v\u00e0o nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, nh\u00e2n vi\u00ean XNK ch\u1ec9 ph\u1ed1i h\u1ee3p. Tuy nhi\u00ean th\u1ef1c t\u1ebf r\u1ea5t nhi\u1ec1u DN ch\u1ec9 c\u1eed nh\u00e2n vi\u00ean XNK \u0111i h\u1ecdc. Quan ni\u1ec7m n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p s\u1edbm thay \u0111\u1ed5i \u0111\u1ec3 c\u00f3 s\u1ef1 ph\u1ed1i h\u1ee3p hi\u1ec7u qu\u1ea3 gi\u1eefa hai b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

Th\u1ee9 hai, l\u00e3nh \u0111\u1ea1o c\u00e1c doanh nghi\u1ec7p ch\u01b0a n\u1eafm \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, ch\u01b0a hi\u1ec3u lu\u1eadt v\u00e0 \u0111\u1eb7c bi\u1ec7t ch\u01b0a c\u00f3 s\u1ef1 quan t\u00e2m \u0111\u00fang m\u1ee9c v\u1edbi c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n.<\/span><\/p>\n

Th\u1ee9 ba, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u1edf ph\u1ea7n l\u1edbn c\u00e1c DN ch\u01b0a chu\u1ea9n, ch\u01b0a \u0111\u00fang chu\u1ea9n m\u1ef1c. V\u00ec v\u1eady, hi\u1ec7n nay b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 k\u1ebft xu\u1ea5t s\u1ed1 li\u1ec7u khi b\u1ed9 ph\u1eadn XNK y\u00eau c\u1ea7u. \u0110\u1ed1i v\u1edbi h\u00e0ng gia c\u00f4ng, kh\u00f4ng c\u00f3 s\u1ed5 ghi ch\u00e9p chi ti\u1ebft ngo\u00e0i b\u1ea3ng \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf sau n\u00e0y gi\u1ea3i tr\u00ecnh cho c\u00e1c c\u01a1 quan thanh tra, ki\u1ec3m tra.<\/span><\/p>\n

“Smilelogistics t\u1ef1 h\u00e0o mang l\u1ea1i cho qu\u00fd doanh nghi\u1ec7p v\u00e0 m\u1ecdi ng\u01b0\u1eddi s\u1ef1 tin t\u01b0\u1edfng tuy\u1ec7t \u0111\u1ed1i khi \u0111\u1ebfn v\u1edbi ch\u00fang t\u00f4i”<\/strong><\/span><\/p>\n

3. Smilelogistics c\u00f3 g\u00ec v\u00e0 mang l\u1ea1i cho b\u1ea1n nh\u1eefng g\u00ec?<\/strong><\/span><\/p>\n

V\u1edbi h\u01a1n 16 n\u0103m kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n trong ngh\u1ec1.<\/span><\/p>\n

\u0110\u1ebfn v\u1edbi Smile b\u1ea1n s\u1ebd hi\u1ec3u \u0111\u01b0\u1ee3c:<\/span><\/p>\n

\u2013 Nh\u1eefng kh\u00e1i ni\u1ec7m li\u00ean quan khi l\u00e0m b\u00e1o c\u00e1o quy\u1ebft to\u00e1n;<\/span><\/p>\n

\u2013 X\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c quy tr\u00ecnh l\u00e0m b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, c\u00e1ch t\u00ednh to\u00e1n v\u00e0 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi nguy\u00ean ph\u1ee5 li\u1ec7u, s\u1ea3n ph\u1ea9m, \u0111\u1ecbnh m\u1ee9c.<\/span><\/p>\n

\u2013 T\u01b0 v\u1ea5n, h\u1ed7 tr\u1ee3 l\u00e0m b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf<\/span><\/p>\n

M\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o<\/strong><\/span><\/h4>\n

3.1T\u1ea7n su\u1ea5t b\u00e1o c\u00e1o:<\/b><\/span><\/p>\n

\u2013 BCQT theo n\u0103m t\u00e0i ch\u00ednh, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia t\u00e1ch, gi\u1ea3i th\u1ec3, chuy\u1ec3n n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0<\/span><\/p>\n

\u2013 Theo \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp TT39 th\u00ec \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u<\/span><\/strong>, v\u1eadt t\u01b0 \u0111\u00e3 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, c\u00e1c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111ang th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0ng k\u1ef3 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n sau khi Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c ho\u1eb7c h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia t\u00e1ch, gi\u1ea3i th\u1ec3, chuy\u1ec3n n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 sau khi Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3.2 Nguy\u00ean t\u1eafc l\u1eadp s\u1ed5 chi ti\u1ebft k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u:<\/b><\/span><\/p>\n

\u2013 Th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee7a BTC (nh\u01b0 th\u00f4ng t\u01b0 200)<\/span><\/strong><\/span><\/p>\n

\u2013 Qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo ngu\u1ed3n nh\u1eadp kho (nh\u1eadp kh\u1ea9u ho\u1eb7c mua trong n\u01b0\u1edbc)<\/span>
\n\u2013 Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng lo\u1ea1i h\u00ecnh trong k\u1ef3 (nh\u1eadp gia c\u00f4ng, nh\u1eadp s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, nh\u1eadp kinh doanh, nh\u1eadp l\u1ea1i nguy\u00ean v\u1eadt li\u1ec7u sau s\u1ea3n xu\u1ea5t\u2026) \u0111\u00e3 khai tr\u00ean t\u1edd khai h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb nh\u1eadp kho trong k\u1ef3.<\/span>
\n\u2013 L\u1eadp v\u00e0 l\u01b0u tr\u1eef s\u1ed5 chi ti\u1ebft \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u (v\u00ed d\u1ee5 theo s\u1ed1 t\u1edd khai); l\u1eadp v\u00e0 l\u01b0u tr\u1eef s\u1ed5 chi ti\u1ebft s\u1ea3n ph\u1ea9m xu\u1ea5t kho \u0111\u1ec3 xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n h\u00e0ng (theo s\u1ed1 TK, theo PO, ..). –> c\u00e1c phi\u1ebfu nh\u1eadp kho, xu\u1ea5t kho ghi nh\u1eadn chi ti\u1ebft theo t\u1edd khai, h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n h\u00e0ng<\/span><\/p>\n

\u2013 L\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo h\u00ecnh th\u1ee9c nh\u1eadp \u2013 xu\u1ea5t \u2013 t\u1ed3n kho nguy\u00ean li\u1ec7u, kho th\u00e0nh ph\u1ea9m theo t\u1eebng m\u00e3 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e3 s\u1ea3n ph\u1ea9m \u0111ang theo d\u00f5i trong qu\u1ea3n tr\u1ecb s\u1ea3n xu\u1ea5t v\u00e0 \u0111\u00e3 khai tr\u00ean t\u1edd khai h\u1ea3i quan khi nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p qu\u1ea3n tr\u1ecb s\u1ea3n xu\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 s\u1eed d\u1ee5ng m\u00e3 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e3 s\u1ea3n ph\u1ea9m kh\u00e1c v\u1edbi m\u00e3 \u0111\u00e3 khai b\u00e1o tr\u00ean t\u1edd khai h\u1ea3i quan khi nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i x\u00e2y d\u1ef1ng, l\u01b0u gi\u1eef b\u1ea3ng quy \u0111\u1ed5i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng gi\u1eefa c\u00e1c m\u00e3 n\u00e0y v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra ho\u1eb7c c\u00f3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh. Kh\u00e2u n\u00e0y n\u00f3i th\u00ec \u0111\u01a1n gi\u1ea3n nh\u01b0ng nhi\u1ec1u DN ch\u1ee7 quan kh\u00f4ng th\u1ef1c hi\u1ec7n n\u00ean khi HQ ki\u1ec3m tra sau th\u00f4ng quan th\u00ec gi\u1ea3i tr\u00ecnh r\u1ea5t m\u1ec7t.<\/span><\/p>\n

3.3 N\u1ed9p BCQT:<\/b><\/span><\/p>\n

\u2013 L\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ec1 t\u00ecnh h\u00ecnh xu\u1ea5t \u2013 nh\u1eadp \u2013 t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u (bao g\u1ed3m c\u1ea3 nh\u1eadp kh\u1ea9u c\u1ee7a DNCX) cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u00e3 th\u00f4ng b\u00e1o c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t –> \u0111\u0103ng k\u00fd c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u1edf \u0111\u00e2u th\u00ec n\u1ed9p BCQT \u1edf \u0111\u00f3.<\/span><\/p>\n

\u2013 N\u1ed9p BCQT nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo m\u1eabu s\u1ed1 25 Ph\u1ee5 l\u1ee5c II (n\u1ebfu n\u1ed9p \u0111i\u1ec7n t\u1eed) ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y qua H\u1ec7 th\u1ed1ng ho\u1eb7c theo m\u1eabu s\u1ed1 15\/BCQT-NVL\/GSQL<\/span> <\/strong>Ph\u1ee5 l\u1ee5c s\u1ed1 V (n\u1ebfu n\u1ed9p gi\u1ea5y) ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 39<\/span><\/strong><\/span><\/p>\n

\u2013 N\u1ed9p BCQT th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i m\u1eabu s\u1ed1 26 Ph\u1ee5 l\u1ee5c II (n\u1ebfu n\u1ed9p \u0111i\u1ec7n t\u1eed)ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y qua H\u1ec7 th\u1ed1ng ho\u1eb7c theo m\u1eabu s\u1ed1 15a\/BCQTSP-GSQL Ph\u1ee5 l\u1ee5c s\u1ed1 V<\/span><\/strong> (n\u1ebfu n\u1ed9p gi\u1ea5y) ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 39<\/span><\/strong>.<\/span><\/p>\n

\u2013 N\u1ed9p \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u theo c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i m\u1eabu s\u1ed1 27 Ph\u1ee5 l\u1ee5c II (n\u1ebfu n\u1ed9p \u0111i\u1ec7n t\u1eed) ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y qua H\u1ec7 th\u1ed1ng ho\u1eb7c theo m\u1eabu s\u1ed1 16\/\u0110MTT-GSQL Ph\u1ee5 l\u1ee5c s\u1ed1 V<\/span><\/strong> (n\u1ebfu n\u1ed9p gi\u1ea5y)ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y; –> n\u1ed9p \u0111\u1ecbnh m\u1ee9c c\u00f9ng th\u1eddi \u0111i\u1ec3m BCQT s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh \u0111\u1ecbnh m\u1ee9c t\u1ea1i \u0111i\u1ec1u 55 theo nguy\u00ean t\u1eafc cu\u1ed1i k\u1ef3<\/span><\/strong> (khi k\u1ebft th\u00fac quy tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m).<\/span><\/p>\n

3.4 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung BCQT:<\/b><\/span><\/p>\n

Tr\u01b0\u1edbc TT38 kh\u00f4ng quy \u0111\u1ecbnh nh\u01b0ng TT39 c\u00f3 quy \u0111\u1ecbnh s\u1eeda trong th\u1eddi h\u1ea1n 60<\/span><\/strong> ng\u00e0y t\u1eeb ng\u00e0y n\u1ed9p BCQT nh\u01b0ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan h\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, ki\u1ec3m tra sau th\u00f4ng quan, thanh tra, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t hi\u1ec7n sai s\u00f3t trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u00ec \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u00e0 n\u1ed9p l\u1ea1i cho c\u01a1 quan h\u1ea3i quan. H\u1ebft th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ho\u1eb7c sau khi c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, ki\u1ec3m tra sau th\u00f4ng quan, thanh tra, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n m\u1edbi ph\u00e1t hi\u1ec7n sai s\u00f3t trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan h\u1ea3i quan v\u00e0 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/p>\n

3.5 Ki\u1ec3m tra BCQT:<\/b><\/span><\/p>\n

\u2013 TT38 tr\u01b0\u1edbc \u0111\u00e2y th\u00ec \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m tra l\u00e0 ki\u1ec3m tra c\u00e1c DN BCQT l\u1ea7n \u0111\u1ea7u v\u00e0 ki\u1ec3m tra theo qu\u1ea3n l\u00fd r\u1ee7i ro. Theo TT39 m\u1edbi th\u00ec ki\u1ec3m tra BCQT theo qu\u1ea3n l\u00fd r\u1ee7i ro.<\/span><\/p>\n

\u2013 N\u1ed9i dung ki\u1ec3m tra: Ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, h\u1ed3 s\u01a1 h\u1ea3i quan xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb theo d\u00f5i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kho, xu\u1ea5t kho v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i l\u01b0u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16a Th\u00f4ng t\u01b0 39<\/span><\/strong>. Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh tr\u00ean m\u00e0 c\u01a1 quan h\u1ea3i quan ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m nh\u01b0ng ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 k\u1ebft lu\u1eadn th\u00ec th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1eeb khi nh\u1eadp kh\u1ea9u, trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m cho \u0111\u1ebfn khi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u ho\u1eb7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, x\u1eed l\u00fd ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt;<\/span><\/p>\n