{"id":12651,"date":"2018-11-05T14:52:36","date_gmt":"2018-11-05T07:52:36","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=12651"},"modified":"2022-03-07T14:54:42","modified_gmt":"2022-03-07T07:54:42","slug":"2-406-ap-dung-nguyen-tac-quan-ly-rui-ro-trong-hoan-thue-minh-bach-don-gian-va-thuan-tien-cho-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-406-ap-dung-nguyen-tac-quan-ly-rui-ro-trong-hoan-thue-minh-bach-don-gian-va-thuan-tien-cho-doanh-nghiep\/","title":{"rendered":"2.406. \u00c1p d\u1ee5ng nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u00e0n thu\u1ebf: Minh b\u1ea1ch, \u0111\u01a1n gi\u1ea3n v\u00e0 thu\u1eadn ti\u1ec7n cho doanh nghi\u1ec7p."},"content":{"rendered":"<strong>(TBTC) &#8211; D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u1ed9i dung v\u1ec1 ho\u00e0n thu\u1ebf. Theo \u0111\u00f3, c\u00f9ng v\u1edbi vi\u1ec7c quy \u0111\u1ecbnh r\u00f5 hai tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, d\u1ef1 th\u1ea3o c\u0169ng b\u1ed5 sung quy \u0111\u1ecbnh thanh tra, ki\u1ec3m tra sau ho\u00e0n thu\u1ebf theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-12652 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/Screen-Shot-2022-03-07-at-14.54.21.png\" alt=\"\" width=\"397\" height=\"258\" \/><\/p>\n<p><em>\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u00e0n thu\u1ebf cho DN s\u1ebd t\u1ea1o ra hi\u1ec7u \u1ee9ng t\u1ed1t \u0111\u1ec3 th\u00fac \u0111\u1ea9y DN th\u1ef1c hi\u1ec7n t\u1ed1t ngh\u0129a v\u1ee5 thu\u1ebf.<\/em><\/p>\n<p>Nh\u1eefng quy \u0111\u1ecbnh m\u1edbi n\u00e0y \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 gi\u00fap \u0111\u1ea9y l\u00f9i v\u01b0\u1edbng m\u1eafc, t\u1ea1o thu\u1eadn l\u1ee3i t\u1ed1i \u0111a cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT), doanh nghi\u1ec7p (DN) c\u0169ng nh\u01b0 c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh ho\u00e0n thu\u1ebf.<\/p>\n<p><strong>Gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng cho DN<\/strong><\/p>\n<p>M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi, ti\u1ebfn b\u1ed9 n\u1ed5i b\u1eadt trong D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) l\u00e0 b\u1ed5 sung n\u1ed9i dung v\u1ec1 ho\u00e0n thu\u1ebf. Trong \u0111\u00f3, quy \u0111\u1ecbnh c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf l\u00e0 ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ho\u00e0n tr\u1ea3 ti\u1ec1n n\u1ed9p th\u1eeba \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p NNT n\u1ed9p thu\u1ebf l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (NSNN).<\/p>\n<p>Trong quy \u0111\u1ecbnh v\u1ec1 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, d\u1ef1 th\u1ea3o lu\u1eadt n\u00eau r\u00f5 chi c\u1ee5c tr\u01b0\u1edfng chi c\u1ee5c thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n k\u00fd quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n m\u00e0 NNT \u0111\u00e3 n\u1ed9p th\u1eeba v\u1edbi c\u00e1c kho\u1ea3n m\u00e0 chi c\u1ee5c qu\u1ea3n l\u00fd thu.<\/p>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, d\u1ef1 th\u1ea3o lu\u1eadt c\u0169ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3: T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, c\u1ee5c tr\u01b0\u1edfng c\u1ee5c thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan, c\u1ee5c tr\u01b0\u1edfng c\u1ee5c h\u1ea3i quan, chi c\u1ee5c tr\u01b0\u1edfng chi c\u1ee5c h\u1ea3i quan n\u01a1i ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n<p>Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean TBTCVN, \u00f4ng M\u1ea1c Qu\u1ed1c Anh, Ph\u00f3 Ch\u1ee7 t\u1ecbch ki\u00eam T\u1ed5ng Th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i DN nh\u1ecf v\u00e0 v\u1eeba TP. H\u00e0 N\u1ed9i cho bi\u1ebft, minh b\u1ea1ch, \u0111\u01a1n gi\u1ea3n v\u00e0 thu\u1eadn ti\u1ec7n l\u00e0 nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt khi c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u00e0n thu\u1ebf, gi\u00fap c\u00e1c DN k\u1ecbp th\u1eddi quay nhanh d\u00f2ng v\u1ed1n \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n<p>\u201cDN nhanh ch\u00f3ng \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf c\u00f3 th\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 cho s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 k\u00e9o theo \u0111\u00f3, ng\u00e0nh Thu\u1ebf c\u0169ng t\u0103ng th\u00eam \u0111\u01b0\u1ee3c ngu\u1ed3n thu v\u00e0 th\u1ecb tr\u01b0\u1eddng n\u01b0\u1edbc ta \u0111\u01b0\u1ee3c t\u0103ng th\u00eam ngu\u1ed3n l\u1ef1c m\u1edbi, th\u00eam nh\u00e0 \u0111\u1ea7u t\u01b0 m\u1edbi\u201d, \u0111\u1ea1i di\u1ec7n Hi\u1ec7p h\u1ed9i DN nh\u1ecf v\u00e0 v\u1eeba TP. H\u00e0 N\u1ed9i ph\u00e2n t\u00edch th\u00eam.<\/p>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c chuy\u00ean gia cho r\u1eb1ng vi\u1ec7c \u00e1p d\u1ee5ng ho\u00e0n thu\u1ebf theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro s\u1ebd tr\u00e1nh \u0111\u01b0\u1ee3c s\u1ef1 ti\u1ebfp x\u00fac tr\u1ef1c ti\u1ebfp gi\u1eefa c\u01a1 quan ho\u00e0n thu\u1ebf v\u00e0 NNT, qua \u0111\u00f3 ng\u0103n ng\u1eeba ph\u00e1t sinh ti\u00eau c\u1ef1c trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf.<\/p>\n<p>\u201c\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u00e0n thu\u1ebf cho DN l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p v\u0103n minh v\u00e0 ti\u1ebfn b\u1ed9, t\u1ea1o ra hi\u1ec7u \u1ee9ng t\u1ed1t \u0111\u1ec3 th\u00fac \u0111\u1ea9y DN th\u1ef1c hi\u1ec7n t\u1ed1t ngh\u0129a v\u1ee5, tr\u00e1nh t\u00ecnh tr\u1ea1ng c\u00f3 m\u1ed9t s\u1ed1 DN l\u00e0m \u0103n nghi\u00eam t\u00fac, c\u00f3 l\u1ecbch s\u1eed n\u1ed9p thu\u1ebf, l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt t\u1ed1t nh\u01b0ng v\u1eabn ph\u1ea3i ch\u1ecbu g\u00e1nh n\u1eb7ng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh nh\u01b0 nh\u1eefng DN kh\u00e1c\u201d, \u00f4ng \u0110\u1eadu Anh Tu\u1ea5n, Tr\u01b0\u1edfng Ban Ph\u00e1p ch\u1ebf, Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) \u00a0\u0111\u00e1nh gi\u00e1.<\/p>\n<p><strong>Ng\u00e0nh Thu\u1ebf \u0111\u00e3 c\u00f3 \u0111\u1ee7 c\u01a1 ch\u1ebf \u0111\u1ec3 ki\u1ec3m so\u00e1t ho\u00e0n thu\u1ebf<\/strong><\/p>\n<p>Th\u00eam v\u00e0o \u0111\u00f3, t\u1ea1i d\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) c\u00f2n quy \u0111\u1ecbnh c\u00e1c DN s\u1ebd bi\u1ebft th\u1eddi gian ho\u00e0n thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n&#8230; \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p th\u1eeba, n\u1ebfu kh\u00f4ng quy\u1ebft to\u00e1n c\u0169ng kh\u00f4ng b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<p><em>Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, tr\u01b0\u1edbc \u0111\u00e2y nhi\u1ec1u DN kh\u00f4ng bi\u1ebft c\u01a1 quan thu\u1ebf t\u00ednh to\u00e1n nh\u01b0 th\u1ebf n\u00e0o, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ra sao, nh\u01b0ng v\u1edbi quy \u0111\u1ecbnh m\u1edbi, trong qu\u00e1 tr\u00ecnh t\u1eeb khi chuy\u1ec3n h\u1ed3 s\u01a1 l\u00ean cho \u0111\u1ebfn khi c\u00f3 k\u1ebft qu\u1ea3, NNT \u0111\u01b0\u1ee3c quy\u1ec1n trao \u0111\u1ed5i v\u00e0 n\u1eafm b\u1eaft c\u00e1c n\u1ed9i dung c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u00e0n thu\u1ebf, y\u00eau c\u1ea7u gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc. Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u1ed9p th\u1eeba m\u00e0 ch\u01b0a quy\u1ebft to\u00e1n trong v\u00f2ng 120 ng\u00e0y, th\u1eadm ch\u00ed c\u1ea3 n\u0103m h\u1ecd ch\u01b0a quy\u1ebft to\u00e1n, ch\u01b0a ho\u00e0n th\u00ec v\u1eabn kh\u00f4ng b\u1ecb ph\u1ea1t.<br \/>\n<\/em><br \/>\n\u201cD\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) quy \u0111\u1ecbnh r\u1ea5t r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p DN c\u00f3 \u0111\u01b0\u1ee3c hay kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, th\u1eddi gian ho\u00e0n thu\u1ebf\u2026 th\u00f4ng qua \u0111\u00f3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho NNT hi\u1ec3u h\u01a1n v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf\u201d, b\u00e0 Nguy\u1ec5n Th\u1ecb Th\u00fay Nga, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean C\u00f4ng ty T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh v\u00e0 K\u1ebf to\u00e1n FAC cho bi\u1ebft.<\/p>\n<p>\u0110\u1eb7c bi\u1ec7t, c\u0169ng theo c\u00e1c chuy\u00ean gia kinh t\u1ebf, vi\u1ec7c \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc r\u1ee7i ro trong ho\u00e0n thu\u1ebf c\u00f2n gi\u00fap c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 gian l\u1eadn thu\u1ebf, t\u1eeb \u0111\u00f3 t\u0103ng ngu\u1ed3n thu cho NSNN.<\/p>\n<p>PGS.TS L\u00ea Xu\u00e2n Tr\u01b0\u1eddng, Tr\u01b0\u1edfng Khoa Thu\u1ebf v\u00e0 \u00a0H\u1ea3i quan, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh chia s\u1ebb: \u201cQu\u00e1 tr\u00ecnh ho\u00e0n thu\u1ebf \u0111\u00f2i h\u1ecfi hai y\u00eau c\u1ea7u c\u00f3 t\u00ednh ch\u1ea5t tr\u00e1i chi\u1ec1u nhau, m\u1ed9t l\u00e0 ph\u1ea3i t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i, gi\u1ea3i quy\u1ebft nhanh ch\u00f3ng cho NNT, DN \u0111\u1ec3 h\u1ecd kh\u00f4ng b\u1ecb \u1ee9 \u0111\u1ecdng v\u1ed1n; hai l\u00e0 ph\u1ea3i qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd, ng\u0103n ng\u1eeba gian l\u1eadn thu\u1ebf. Th\u1ef1c t\u1ebf cho th\u1ea5y, l\u00e0m ch\u1eb7t ch\u1ebd \u0111\u1ec3 ng\u0103n ng\u1eeba gian l\u1eadn thu\u1ebf th\u00ec c\u1ea7n nhi\u1ec1u th\u1eddi gian h\u01a1n, n\u1ebfu gi\u1ea3i quy\u1ebft nhanh cho NNT m\u00e0 kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c th\u00ec c\u00f3 th\u1ec3 g\u00e2y th\u1ea5t tho\u00e1t NSNN. Ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u00e0n thu\u1ebf ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 gi\u1ea3i quy\u1ebft hai y\u00eau c\u1ea7u tr\u00ean m\u1ed9t c\u00e1ch h\u00e0i h\u00f2a\u201d.<\/p>\n<p>M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 cao l\u00e0 quy \u0111\u1ecbnh thanh tra, ki\u1ec3m tra sau ho\u00e0n thu\u1ebf theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro. Tr\u01b0\u1edbc \u0111\u00e2y, ch\u00fang ta \u0111\u00e3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p thanh tra, ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00f4ng th\u01b0\u1eddng, \u0111\u1ebfn quy \u0111\u1ecbnh m\u1edbi n\u00e0y s\u1ebd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thanh tra, ki\u1ec3m tra sau ho\u00e0n thu\u1ebf. T\u1ee9c l\u00e0, vi\u1ec7c thanh tra, ki\u1ec3m tra sau ho\u00e0n s\u1ebd ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/p>\n<p>Nhi\u1ec1u chuy\u00ean gia \u0111\u00e1nh gi\u00e1, nh\u1eefng quy \u0111\u1ecbnh m\u1edbi n\u00e0y cho th\u1ea5y ng\u00e0nh Thu\u1ebf n\u01b0\u1edbc ta \u0111\u00e3 c\u00f3 \u0111\u1ee7 c\u01a1 ch\u1ebf \u0111\u1ec3 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf v\u00e0 s\u1ebd t\u1ea1o m\u1ecdi \u0111i\u1ec1u ki\u1ec7n gi\u00fap cho NNT, DN ho\u00e0n thu\u1ebf, h\u1eadu ki\u1ec3m v\u00e0 thanh ki\u1ec3m tra \u0111\u00fang quy \u0111\u1ecbnh, kh\u00f4ng g\u00e2y phi\u1ec1n h\u00e0 cho DN v\u00e0 NNT.<\/p>\n<p><strong>T\u1ed1 Uy\u00ean<\/strong><\/p>\n<hr \/>\n<p><strong><em>Th\u1eddi b\u00e1o T\u00e0i ch\u00ednh (Thu\u1ebf v\u1edbi Cu\u1ed9c s\u1ed1ng) 05-11-2018:<\/em><\/strong><\/p>\n<p><a href=\"http:\/\/thoibaotaichinhvietnam.vn\/pages\/thue-voi-cuoc-song\/2018-11-05\/ap-dung-nguyen-tac-quan-ly-rui-ro-trong-hoan-thue-minh-bach-don-gian-va-thuan-tien-cho-doanh-nghiep-63908.aspx\"><em>http:\/\/thoibaotaichinhvietnam.vn\/pages\/thue-voi-cuoc-song\/2018-11-05\/ap-dung-nguyen-tac-quan-ly-rui-ro-trong-hoan-thue-minh-bach-don-gian-va-thuan-tien-cho-doanh-nghiep-63908.aspx<\/em><\/a><\/p>\n<p><em>(103\/1.194)<\/em>","protected":false},"excerpt":{"rendered":"<p>(TBTC) &#8211; D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u1ed9i dung v\u1ec1 ho\u00e0n thu\u1ebf. Theo \u0111\u00f3, c\u00f9ng v\u1edbi vi\u1ec7c quy \u0111\u1ecbnh r\u00f5 hai tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, d\u1ef1 th\u1ea3o c\u0169ng b\u1ed5 sung quy \u0111\u1ecbnh thanh tra, ki\u1ec3m tra sau ho\u00e0n thu\u1ebf theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":12652,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-12651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2.406. \u00c1p d\u1ee5ng nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u00e0n thu\u1ebf: Minh b\u1ea1ch, \u0111\u01a1n gi\u1ea3n v\u00e0 thu\u1eadn ti\u1ec7n cho doanh nghi\u1ec7p.  - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/2-406-ap-dung-nguyen-tac-quan-ly-rui-ro-trong-hoan-thue-minh-bach-don-gian-va-thuan-tien-cho-doanh-nghiep\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.406. \u00c1p d\u1ee5ng nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u00e0n thu\u1ebf: Minh b\u1ea1ch, \u0111\u01a1n gi\u1ea3n v\u00e0 thu\u1eadn ti\u1ec7n cho doanh nghi\u1ec7p. 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Theo \u0111\u00f3, c\u00f9ng v\u1edbi vi\u1ec7c quy \u0111\u1ecbnh r\u00f5 hai tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, d\u1ef1 th\u1ea3o c\u0169ng b\u1ed5 sung quy \u0111\u1ecbnh thanh tra, ki\u1ec3m tra sau ho\u00e0n thu\u1ebf theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/2-406-ap-dung-nguyen-tac-quan-ly-rui-ro-trong-hoan-thue-minh-bach-don-gian-va-thuan-tien-cho-doanh-nghiep\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2018-11-05T07:52:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-07T07:54:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/Screen-Shot-2022-03-07-at-14.54.21.png\" \/>\n\t<meta property=\"og:image:width\" content=\"397\" \/>\n\t<meta property=\"og:image:height\" content=\"258\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/anvilaw.com\/vi\/2-406-ap-dung-nguyen-tac-quan-ly-rui-ro-trong-hoan-thue-minh-bach-don-gian-va-thuan-tien-cho-doanh-nghiep\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/2-406-ap-dung-nguyen-tac-quan-ly-rui-ro-trong-hoan-thue-minh-bach-don-gian-va-thuan-tien-cho-doanh-nghiep\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/3ed6356b2b43ea929d46dfbdac9c841c\"},\"headline\":\"2.406. \u00c1p d\u1ee5ng nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u00e0n thu\u1ebf: Minh b\u1ea1ch, \u0111\u01a1n gi\u1ea3n v\u00e0 thu\u1eadn ti\u1ec7n cho doanh nghi\u1ec7p.\",\"datePublished\":\"2018-11-05T07:52:36+00:00\",\"dateModified\":\"2022-03-07T07:54:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/2-406-ap-dung-nguyen-tac-quan-ly-rui-ro-trong-hoan-thue-minh-bach-don-gian-va-thuan-tien-cho-doanh-nghiep\/\"},\"wordCount\":1796,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/#organization\"},\"image\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/2-406-ap-dung-nguyen-tac-quan-ly-rui-ro-trong-hoan-thue-minh-bach-don-gian-va-thuan-tien-cho-doanh-nghiep\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/Screen-Shot-2022-03-07-at-14.54.21.png\",\"articleSection\":[\"Ph\u1ecfng v\u1ea5n\",\"T\u01b0 li\u1ec7u ANVI\"],\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/anvilaw.com\/vi\/2-406-ap-dung-nguyen-tac-quan-ly-rui-ro-trong-hoan-thue-minh-bach-don-gian-va-thuan-tien-cho-doanh-nghiep\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/anvilaw.com\/vi\/2-406-ap-dung-nguyen-tac-quan-ly-rui-ro-trong-hoan-thue-minh-bach-don-gian-va-thuan-tien-cho-doanh-nghiep\/\",\"url\":\"https:\/\/anvilaw.com\/vi\/2-406-ap-dung-nguyen-tac-quan-ly-rui-ro-trong-hoan-thue-minh-bach-don-gian-va-thuan-tien-cho-doanh-nghiep\/\",\"name\":\"[:vi]2.406. \u00c1p d\u1ee5ng nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u00e0n thu\u1ebf: Minh b\u1ea1ch, \u0111\u01a1n gi\u1ea3n v\u00e0 thu\u1eadn ti\u1ec7n cho doanh nghi\u1ec7p. 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