{"id":12735,"date":"2018-11-21T17:31:27","date_gmt":"2018-11-21T10:31:27","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=12735"},"modified":"2022-03-07T17:33:11","modified_gmt":"2022-03-07T10:33:11","slug":"2-417-van-tranh-luan-viec-cung-cap-tai-khoan-nguoi-nop-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-417-van-tranh-luan-viec-cung-cap-tai-khoan-nguoi-nop-thue\/","title":{"rendered":"2.417. V\u1eabn tranh lu\u1eadn vi\u1ec7c cung c\u1ea5p t\u00e0i kho\u1ea3n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf."},"content":{"rendered":"<strong>(TP) &#8211; D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) v\u1eeba \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i. V\u1eabn c\u00f2n nhi\u1ec1u \u00fd ki\u1ebfn tranh lu\u1eadn xung quanh c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng; ch\u1ed1ng chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed&#8230; Ban so\u1ea1n th\u1ea3o cho bi\u1ebft, \u0111ang ghi nh\u1eadn, ti\u1ebfp thu \u00fd ki\u1ebfn c\u1ee7a c\u00e1c \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i \u0111\u1ec3 s\u1eeda \u0111\u1ed5i, ho\u00e0n thi\u1ec7n, \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 h\u01a1n.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-12736 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/Screen-Shot-2022-03-07-at-17.32.31-450x303.png\" alt=\"\" width=\"450\" height=\"303\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/Screen-Shot-2022-03-07-at-17.32.31-450x303.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/Screen-Shot-2022-03-07-at-17.32.31.png 519w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i v\u00e0 kh\u1edfi ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt n\u1ebfu kh\u00f4ng th\u1ed1ng nh\u1ea5t quan \u0111i\u1ec3m x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf<\/p>\n<p><strong>Cung c\u1ea5p t\u00e0i kho\u1ea3n\u00a0kh\u00e1ch h\u00e0ng\u00a0coi ch\u1eebng ph\u1ea1m lu\u1eadt<\/strong><\/p>\n<p>D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i (g\u1ecdi t\u1eaft d\u1ef1 th\u1ea3o Lu\u1eadt) \u0111\u01b0\u1ee3c \u0111\u01b0a ra v\u00e0o K\u1ef3 h\u1ecdp th\u1ee9 6 c\u1ee7a Qu\u1ed1c h\u1ed9i Kh\u00f3a XIV \u0111\u1ec3 l\u1ea5y \u00fd ki\u1ebfn v\u00e0 d\u1ef1 ki\u1ebfn s\u1ebd th\u00f4ng qua k\u1ef3 h\u1ecdp l\u1ea7n sau. Trong s\u1ed1 10 n\u1ed9i dung \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ea1i bi\u1ec3u th\u1ea3o lu\u1eadn s\u00f4i n\u1ed5i, \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan t\u1edbi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan Thanh tra, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc; vi\u1ec7c khoanh n\u1ee3, x\u00f3a n\u1ee3 v\u00e0 th\u1ea9m quy\u1ec1n; b\u1ea3o m\u1eadt t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng; c\u00e1c quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1.<\/p>\n<p>C\u00f3 \u00fd ki\u1ebfn \u0111\u1ec1 ngh\u1ecb xem x\u00e9t quy \u0111\u1ecbnh ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i (NHTM) cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ec3 tr\u00e1nh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e2n h\u00e0ng, b\u1ea3o m\u1eadt th\u00f4ng tin c\u1ee7a NNT.<\/p>\n<p>Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (NHNN) c\u0169ng \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi v\u1ec1 d\u1ef1 th\u1ea3o Lu\u1eadt n\u00e0y. Theo \u0111\u00f3, NHNN cho r\u1eb1ng, ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh, NHTM ch\u1ec9 \u0111\u01b0\u1ee3c cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc trong qu\u00e1 tr\u00ecnh thanh tra, \u0111i\u1ec1u tra, truy t\u1ed1, x\u00e9t x\u1eed, thi h\u00e0nh \u00e1n&#8230;<br \/>\n\u201cVi\u1ec7c \u0111\u1ecbnh k\u1ef3 cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n, cung c\u1ea5p th\u00f4ng tin c\u1ee7a NNT quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y c\u00f3 ph\u1ea1m vi qu\u00e1 r\u1ed9ng v\u00e0 c\u00f3 th\u1ec3 d\u1eabn t\u1edbi vi\u1ec7c l\u1ea1m d\u1ee5ng quy \u0111\u1ecbnh trong qu\u00e1 tr\u00ecnh th\u1ef1c thi, \u0111\u1ed3ng th\u1eddi kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u v\u1ec1 b\u1ea3o m\u1eadt th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u201d, NHNN n\u00eau r\u00f5.<\/p>\n<p>Ngo\u00e0i ra, theo NHNN, v\u1ec1 nguy\u00ean t\u1eafc, vi\u1ec7c cung c\u1ea5p th\u00f4ng tin ch\u1ec9 n\u00ean \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan giao d\u1ecbch v\u1ec1 thu\u1ebf v\u00e0 NNT c\u00f3 th\u00e1i \u0111\u1ed9 tr\u1ed1n tr\u00e1nh, ch\u00e2y \u1ef3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<br \/>\n<em>Theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ph\u1ea3i m\u1edbi m\u00e0 \u0111\u00e3 c\u00f3 trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2006 v\u00e0 c\u00f3 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay. Tuy nhi\u00ean, hi\u1ec7n nay, c\u01a1 quan qu\u1ea3n l\u00fd s\u1eafp x\u1ebfp l\u1ea1i c\u00e1c quy \u0111\u1ecbnh, c\u1ee5 th\u1ec3 h\u00f3a quy \u0111\u1ecbnh.<\/em><\/p>\n<p><em>\u201cQuan tr\u1ecdng l\u00e0 vi\u1ec7c \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 tin c\u1eady, \u0111\u1ed9 an to\u00e0n t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng nh\u01b0 th\u1ebf n\u00e0o? N\u1ebfu quy \u0111\u1ecbnh kh\u00f4ng r\u00f5 r\u00e0ng s\u1ebd t\u1ea1o ra k\u1ebd h\u1edf. C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u1ea7n l\u00e0m r\u00f5, vi\u1ec7c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin theo th\u1ea9m quy\u1ec1n nh\u01b0 th\u1ebf n\u00e0o, y\u00eau c\u1ea7u b\u1ea3o m\u1eadt ra sao, ch\u1ee9 kh\u00f4ng th\u1ec3 y\u00eau c\u1ea7u ng\u00e2n h\u00e0ng cung c\u1ea5p danh s\u00e1ch h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c\u201d, lu\u1eadt s\u01b0 n\u00e0y n\u00f3i.<\/em><\/p>\n<p><em>V\u1ea5n \u0111\u1ec1 \u0111ang tranh c\u00e3i hi\u1ec7n nay, theo \u00f4ng \u0110\u1ee9c l\u00e0 vi\u1ec7c kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n, thu thu\u1ebf kinh doanh tr\u00ean facebook v\u00e0 m\u1ea1ng x\u00e3 h\u1ed9i khi thanh to\u00e1n qua c\u00e1c trang m\u1ea1ng n\u00e0y. B\u1edfi theo \u00f4ng \u0110\u1ee9c, NHNN ch\u1ec9 l\u00e0 DN cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n n\u00ean h\u1ecd kh\u00f4ng c\u00f3 quy\u1ec1n<br \/>\nkh\u1ea5u tr\u1eeb.<\/em><\/p>\n<p>Theo l\u00fd gi\u1ea3i c\u1ee7a \u00f4ng L\u01b0u \u0110\u1ee9c Huy &#8211; V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch Thu\u1ebf &#8211; T\u1ed5ng c\u1ee5c Thu\u1ebf, k\u1ebf th\u1eeba quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, d\u1ef1 th\u1ea3o lu\u1eadt \u0111\u00e3 ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh n\u00e0y t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 27 quy \u0111\u1ecbnh NHTM c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 NNT m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, ch\u1ec9 bao g\u1ed3m th\u00f4ng tin v\u1ec1 m\u1edf t\u00e0i kho\u1ea3n, s\u1ed1 t\u00e0i kho\u1ea3n c\u00f9ng v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a NNT.<\/p>\n<p>\u201cTheo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin c\u1ee7a NNT (trong \u0111\u00f3 c\u00f3 th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng) l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u 14 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 an to\u00e0n th\u00f4ng tin m\u1ea1ng\u201d, \u00f4ng Huy l\u00fd gi\u1ea3i.<\/p>\n<p>Ngo\u00e0i ra, theo Ban so\u1ea1n\u00a0 th\u1ea3o, qua tham kh\u1ea3o kinh nghi\u1ec7m qu\u1ed1c t\u1ebf th\u00ec \u0111a s\u1ed1 c\u00e1c n\u01b0\u1edbc \u0111\u1ec1u quy \u0111\u1ecbnh c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u00edn d\u1ee5ng c\u00f3 ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf bi\u1ebft v\u1ec1 vi\u1ec7c m\u1edf c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a NNT c\u00f9ng m\u00e3 s\u1ed1 thu\u1ebf do c\u01a1 quan thu\u1ebf c\u1ea5p.<\/p>\n<p>Th\u1eadm ch\u00ed m\u1ed9t s\u1ed1 n\u01b0\u1edbc c\u00f2n y\u00eau c\u1ea7u vi\u1ec7c b\u00e1o c\u00e1o t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111\u00f3ng m\u1edf t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m c\u0169ng nh\u01b0 ti\u1ec1n l\u00e3i tr\u00ean t\u00e0i kho\u1ea3n c\u1ee7a NNT cho c\u01a1 quan thu\u1ebf.<\/p>\n<p><strong><br \/>\nDo \u0111\u00e2u \u0111\u1ec3 l\u1ecdt\u00a0ngu\u1ed3n thu l\u1edbn?<\/strong><\/p>\n<p>Nhi\u1ec1u \u00fd ki\u1ebfn c\u1ee7a \u0111\u1ea1i bi\u1ec3u c\u0169ng cho r\u1eb1ng, c\u01a1 quan thu\u1ebf \u0111\u1ec3 s\u00f3t, \u0111\u1ec3 l\u1ecdt ngu\u1ed3n thu r\u1ea5t l\u1edbn. V\u00ed d\u1ee5, \u0111\u1ed1i chi\u1ebfu c\u00e1c DN ngo\u00e0i qu\u1ed1c doanh 2 n\u0103m v\u1eeba r\u1ed3i, th\u1ea5t thu thu\u1ebf 94% so v\u1edbi s\u1ed1 \u0111\u1ed1i chi\u1ebfu.<\/p>\n<p>V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, \u00f4ng L\u01b0u \u0110\u1ee9c Huy cho hay, hi\u1ec7n nay, theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, DN t\u1ef1 khai, t\u1ef1 t\u00ednh, t\u1ef1 n\u1ed9p thu\u1ebf. C\u01a1 quan thu\u1ebf th\u00f4ng qua ph\u00e2n t\u00edch c\u01a1 s\u1edf d\u1eef li\u1ec7u ti\u00eau ch\u00ed qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra. H\u1eb1ng n\u0103m th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra 18-20% s\u1ed1 l\u01b0\u1ee3ng DN. Trong tr\u01b0\u1eddng h\u1ee3p ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf NNT, c\u00f3 k\u1ebft lu\u1eadn v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd th\u00ec khi kh\u00f4ng th\u1ed1ng nh\u1ea5t, NNT c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i v\u00e0 kh\u1edfi ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<p>R\u1ea5t nhi\u1ec1u \u0111\u1ea1i bi\u1ec3u quan t\u00e2m \u0111\u1ebfn n\u1ed9i dung ch\u1ed1ng chuy\u1ec3n gi\u00e1, ch\u1ed1ng th\u1ea5t thu, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1ea5n \u0111\u1ec1 chuy\u1ec3n gi\u00e1 c\u1ee7a c\u00e1c DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, nh\u1ea5t l\u00e0 DN FDI v\u00e0 v\u1ea5n \u0111\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi. H\u00e0nh lang ph\u00e1p l\u00fd v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u1edf Vi\u1ec7t Nam v\u1eabn thi\u1ebfu \u0111\u1ed3ng b\u1ed9. Tuy nhi\u00ean, d\u1ef1 th\u1ea3o v\u1eabn ch\u01b0a c\u00f3 c\u00e1c quy \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u01b0\u1ee3c l\u1ed7 h\u1ed5ng ph\u00e1p l\u00fd n\u00e0y.<\/p>\n<p>Theo Ban so\u1ea1n th\u1ea3o, hi\u1ec7n nay \u0111\u00e3 c\u00f3 51 ng\u00e2n h\u00e0ng k\u00fd k\u1ebft v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c chia s\u1ebb th\u00f4ng tin, trong \u0111\u00f3 c\u00f3 49 ng\u00e2n h\u00e0ng \u0111\u00e3 tri\u1ec3n khai. Hi\u1ec7n c\u01a1 quan thu\u1ebf \u0111ang qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 t\u00e0i kho\u1ea3n c\u1ee7a h\u00e0ng tr\u0103m ng\u00e0n DN nh\u01b0ng ch\u01b0a ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c b\u1ea3o m\u1eadt th\u00f4ng tin c\u1ee7a ng\u00e2n h\u00e0ng.<\/p>\n<p><strong>TU\u1ea4N NGUY\u1ec4N<\/strong><\/p>\n<hr \/>\n<p><strong><em>Ti\u1ec1n phong (Kinh t\u1ebf) 21-11-2018:<\/em><\/strong><\/p>\n<p><a href=\"https:\/\/www.tienphong.vn\/kinh-te\/van-tranh-luan-viec-cung-cap-tai-khoan-nguoi-nop-thue-1347508.tpo\"><em>https:\/\/www.tienphong.vn\/kinh-te\/van-tranh-luan-viec-cung-cap-tai-khoan-nguoi-nop-thue-1347508.tpo<\/em><\/a><\/p>\n<p><em>(199\/1.200)<\/em>","protected":false},"excerpt":{"rendered":"<p>(TP) &#8211; D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) v\u1eeba \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i. V\u1eabn c\u00f2n nhi\u1ec1u \u00fd ki\u1ebfn tranh lu\u1eadn xung quanh c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng; ch\u1ed1ng chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed&#8230; Ban so\u1ea1n th\u1ea3o cho bi\u1ebft, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":12736,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-12735","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>2.417. 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V\u1eabn c\u00f2n nhi\u1ec1u \u00fd ki\u1ebfn tranh lu\u1eadn xung quanh c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng; ch\u1ed1ng chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed&#8230; Ban so\u1ea1n th\u1ea3o cho bi\u1ebft, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/tieng-viet-2-417-van-tranh-luan-viec-cung-cap-tai-khoan-nguoi-nop-thue\/\" \/>\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=\"2018-11-21T10:31:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-07T10:33:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/Screen-Shot-2022-03-07-at-17.32.31.png\" \/>\n\t<meta property=\"og:image:width\" content=\"519\" \/>\n\t<meta property=\"og:image:height\" content=\"349\" \/>\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\/en\/tieng-viet-2-417-van-tranh-luan-viec-cung-cap-tai-khoan-nguoi-nop-thue\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-2-417-van-tranh-luan-viec-cung-cap-tai-khoan-nguoi-nop-thue\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/3ed6356b2b43ea929d46dfbdac9c841c\"},\"headline\":\"2.417. 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