{"id":13778,"date":"2018-07-13T14:13:34","date_gmt":"2018-07-13T07:13:34","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=13778"},"modified":"2022-03-17T14:22:43","modified_gmt":"2022-03-17T07:22:43","slug":"2-231-lo-can-bo-thue-lam-quyen-khi-vua-da-bong-vua-thoi-coi","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-231-lo-can-bo-thue-lam-quyen-khi-vua-da-bong-vua-thoi-coi\/","title":{"rendered":"2.231. Lo c\u00e1n b\u1ed9 thu\u1ebf l\u1ea1m quy\u1ec1n khi v\u1eeba \u0111\u00e1 b\u00f3ng v\u1eeba th\u1ed5i c\u00f2i"},"content":{"rendered":"(TT) – B\u1ed9 T\u00e0i ch\u00ednh mu\u1ed1n b\u1ed5 sung quy\u1ec1n \u0111i\u1ec1u tra cho c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p tr\u1ed1n thu\u1ebf \u0111\u1ec3 ch\u1ed1ng th\u1ea5t thu thu\u1ebf, nh\u01b0ng c\u00e1c chuy\u00ean gia lo kh\u00f3 tr\u00e1nh chuy\u1ec7n c\u00e1n b\u1ed9 thu\u1ebf l\u1ea1m quy\u1ec1n v\u00ec v\u1eeba \u0111\u00e1 b\u00f3ng v\u1eeba th\u1ed5i c\u00f2i.<\/strong><\/p>\n

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Doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf Q.1, TP.HCM – \u1ea2nh: QUANG \u0110\u1ecaNH<\/p>\n

Theo c\u00e1c chuy\u00ean gia, n\u1ebfu c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c trao quy\u1ec1n \u0111i\u1ec1u tra, tr\u01b0\u1edbc h\u1ebft ph\u1ea3i c\u00f3 c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd v\u00e0 ch\u1ec9 \u0111i\u1ec1u tra b\u01b0\u1edbc \u0111\u1ea7u, thay v\u00ec \u0111\u01b0\u1ee3c quy\u1ec1n kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n, kh\u1edfi t\u1ed1 b\u1ecb can nh\u01b0 d\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t (\u0111i\u1ec1u 104).<\/p>\n

Chuy\u00ean gia thu\u1ebf\u00a0Nguy\u1ec5n Th\u00e1i S\u01a1n:\u00a0Ch\u01b0a n\u00ean m\u1edf r\u1ed9ng ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra<\/strong><\/p>\n

\"\"<\/p>\n

\u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb trao quy\u1ec1n cho ng\u00e0nh thu\u1ebf \u0111i\u1ec1u tra doanh nghi\u1ec7p tr\u1ed1n thu\u1ebf, nh\u01b0ng nh\u1eefng l\u1ea7n \u0111\u1ec1 xu\u1ea5t tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec1u ch\u01b0a \u0111\u01b0\u1ee3c th\u00f4ng qua v\u00ec nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng \u0111\u00e3 c\u00f3 c\u00e1c c\u01a1 quan chuy\u00ean ng\u00e0nh, ch\u01b0a k\u1ec3 vi\u1ec7c t\u0103ng ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra l\u1ea1i ph\u1ea3i sinh ra th\u00eam m\u1ed9t b\u1ed9 m\u00e1y l\u00e0m c\u00f4ng t\u00e1c n\u00e0y.<\/p>\n

N\u1ebfu c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c trao quy\u1ec1n n\u00e0y, tr\u01b0\u1edbc h\u1ebft c\u1ea7n c\u00f3 c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t \u0111\u1ec3 ng\u0103n ch\u1eb7n\u00a0vi\u1ec7c l\u1ea1m quy\u1ec1n.<\/p>\n

Theo t\u00f4i, ch\u01b0a n\u00ean m\u1edf r\u1ed9ng ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra cho c\u01a1 quan thu\u1ebf, m\u00e0 tr\u01b0\u1edbc m\u1eaft c\u01a1 quan thu\u1ebf c\u1ea7n l\u00e0m t\u1ed1t c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ch\u1ed1ng th\u1ea5t thu.<\/p>\n

C\u01a1 quan thu\u1ebf c\u00f3 b\u1ed9 ph\u1eadn thanh tra nh\u01b0ng vi\u1ec7c ch\u1ed1ng th\u1ea5t thu c\u00f2n kh\u00e1 y\u1ebfu, nh\u1ea5t l\u00e0 trong nh\u1eefng l\u0129nh v\u1ef1c nh\u01b0 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, chuy\u1ec3n gi\u00e1.<\/p>\n

Th\u1eddi gian qua, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 s\u1ee3 thanh tra, ki\u1ec3m tra thu\u1ebf, nh\u1ea5t l\u00e0 khi c\u01a1 quan thu\u1ebf n\u00f3i s\u1ebd chuy\u1ec3n h\u1ed3 s\u01a1 qua c\u01a1 quan \u0111i\u1ec1u tra. Do v\u1eady, c\u1ea7n n\u00eau c\u1ee5 th\u1ec3 h\u01a1n nh\u1eefng vi\u1ec7c m\u00e0 thanh tra thu\u1ebf s\u1ebd l\u00e0m v\u00e0 ch\u1ec9 n\u00ean l\u00e0m nh\u1eefng g\u00ec m\u00e0 thanh tra thu\u1ebf\u00a0ch\u01b0a l\u00e0m \u0111\u01b0\u1ee3c.<\/p>\n

\u00d4ng NGUY\u1ec4N V\u0102N TH\u1ee8C <\/strong>(ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty ki\u1ec3m to\u00e1n \u0110\u00f4ng Nam \u00c1):<\/p>\n

Ph\u1ea3i tr\u00e1nh vi\u1ec7c “v\u1eeba \u0111\u00e1 b\u00f3ng v\u1eeba th\u1ed5i c\u00f2i”<\/strong><\/p>\n

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Vi\u1ec7c b\u1ed5 sung quy\u1ec1n \u0111i\u1ec1u tra c\u00e1c h\u00e0nh vi t\u1ed9i ph\u1ea1m v\u1ec1 thu\u1ebf cho c\u01a1 quan thu\u1ebf v\u1edbi l\u00fd do c\u01a1 quan c\u00f4ng an kh\u00f4ng tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u0169ng nh\u01b0 chuy\u00ean s\u00e2u v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 thu\u1ebf c\u1ea7n xem x\u00e9t d\u01b0\u1edbi nhi\u1ec1u g\u00f3c \u0111\u1ed9.<\/p>\n

Theo B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf ch\u1ec9 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra ban \u0111\u1ea7u, nh\u01b0ng li\u1ec7u c\u00f3 ch\u1ed3ng ch\u00e9o v\u1edbi ch\u1ee9c n\u0103ng c\u1ee7a c\u00f4ng an kinh t\u1ebf hay kh\u00f4ng?<\/p>\n

Ngo\u00e0i ra, n\u1ebfu c\u00f3 th\u00eam c\u00f4ng c\u1ee5 \u0111i\u1ec1u tra, c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t s\u1ebd nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 tr\u00e1nh vi\u1ec7c l\u1ea1m quy\u1ec1n, “v\u1eeba \u0111\u00e1 b\u00f3ng v\u1eeba th\u1ed5i c\u00f2i”. C\u0169ng c\u1ea7n c\u00f3 b\u01b0\u1edbc chu\u1ea9n b\u1ecb d\u00e0i, ch\u1ee9 kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng ngay ch\u1ee9c n\u0103ng n\u00e0y cho c\u01a1 quan thu\u1ebf.<\/p>\n

Lu\u1eadt s\u01b0 H\u00c0 H\u1ea2I<\/strong>\u00a0(\u0110o\u00e0n lu\u1eadt s\u01b0 TP.HCM):<\/p>\n

G\u00e2y lo ng\u1ea1i\u00a0cho doanh nghi\u1ec7p<\/strong><\/p>\n

\"\"<\/p>\n

Vi\u1ec7c c\u01a1 quan thu\u1ebf c\u00f3 ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra \u0111\u00e3 \u0111\u01b0\u1ee3c nhi\u1ec1u n\u01b0\u1edbc cho ph\u00e9p v\u00e0 trong b\u1ed1i c\u1ea3nh VN, \u0111\u00e2y c\u0169ng l\u00e0 quy \u0111\u1ecbnh c\u1ea7n thi\u1ebft v\u00ec ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt c\u00f2n l\u1ecfng l\u1ebbo, ch\u01b0a theo k\u1ecbp th\u1ef1c t\u1ebf. C\u00e1c lu\u1eadt c\u0169ng ch\u01b0a kh\u1edbp v\u1edbi nhau v\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng t\u1eadn d\u1ee5ng k\u1ebd h\u1edf \u0111\u1ec3 “ti\u1ebft ki\u1ec7m thu\u1ebf”, d\u1eabn \u0111\u1ebfn ng\u00e2n s\u00e1ch th\u1ea5t thu.<\/p>\n

Tuy nhi\u00ean, vi\u1ec7c c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n, kh\u1edfi t\u1ed1 b\u1ecb can theo nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i d\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf s\u1eeda \u0111\u1ed5i l\u1ea1i l\u00e0 c\u00e2u chuy\u1ec7n kh\u00e1c.<\/p>\n

H\u1ec7 th\u1ed1ng t\u01b0 ph\u00e1p \u0111\u00e3 c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb cho vi\u1ec7c n\u00e0y hay ch\u01b0a, ng\u00e0nh thu\u1ebf c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb nh\u00e2n s\u1ef1 c\u00f3 kinh nghi\u1ec7m cho vi\u1ec7c \u0111\u01b0\u1ee3c giao quy\u1ec1n h\u1ea1n qu\u00e1 l\u1edbn n\u00e0y ch\u01b0a? R\u1ed3i c\u01a1 s\u1edf ph\u00e1p l\u00fd ra sao \u0111\u1ec3 \u0111\u01b0a ra x\u00e9t x\u1eed, x\u1eed \u1edf t\u00f2a n\u00e0o, c\u01a1 quan ki\u1ec3m so\u00e1t l\u00e0 ai…?<\/p>\n

Chuy\u1ec7n th\u1ea5t thu thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh nhi\u1ec1u nh\u01b0ng c\u00f4ng t\u00e1c ch\u1ed1ng th\u1ea5t thu ch\u01b0a th\u1ef1c s\u1ef1 hi\u1ec7u qu\u1ea3, c\u01a1 quan thu\u1ebf l\u1ea1i mu\u1ed1n \u0111\u01b0\u1ee3c giao quy\u1ec1n qu\u00e1 l\u1edbn nh\u01b0 v\u1eady li\u1ec7u c\u00f3 h\u1ee3p l\u00fd?<\/p>\n

Quy \u0111\u1ecbnh n\u00e0y ch\u1eafc ch\u1eafn g\u00e2y lo ng\u1ea1i cho c\u00e1c doanh nghi\u1ec7p, b\u1edfi c\u00f3 g\u00ec \u0111\u1ea3m b\u1ea3o c\u01a1 quan thu\u1ebf kh\u00f4ng l\u1ea1m quy\u1ec1n ho\u1eb7c c\u00f3 h\u00e0nh vi g\u00e2y kh\u00f3 d\u1ec5 cho doanh nghi\u1ec7p?…<\/p>\n

Lu\u1eadt s\u01b0\u00a0TR\u01af\u01a0NG THANH \u0110\u1ee8C<\/em><\/strong>\u00a0(Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt TNHH ANVI):<\/em><\/p>\n

N\u1ebfu \u0111\u01b0\u1ee3c trao quy\u1ec1n, ph\u1ea3i c\u00f3 c\u01a1 quan\u00a0\u0111i\u1ec1u tra ri\u00eang<\/em><\/strong><\/p>\n

\"\"<\/p>\n

Thu\u1ebf l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9, kh\u00f3 v\u00e0 ph\u1ee9c t\u1ea1p. N\u00ean ng\u00e0nh thu\u1ebf tham gia \u0111i\u1ec1u tra s\u1ebd gi\u00fap qu\u1ea3n l\u00fd thu\u1ebf t\u1ed1t h\u01a1n, h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c vi ph\u1ea1m c\u0169ng nh\u01b0 th\u1ea5t tho\u00e1t cho ng\u00e2n s\u00e1ch. Ng\u00e0nh h\u1ea3i quan v\u00e0 ki\u1ec3m l\u00e2m \u0111\u00e3 \u0111\u01b0\u1ee3c giao quy\u1ec1n \u0111i\u1ec1u tra r\u1ed3i, n\u00ean vi\u1ec7c trao quy\u1ec1n \u0111i\u1ec1u tra cho ng\u00e0nh thu\u1ebf c\u0169ng ph\u00f9 h\u1ee3p.<\/em><\/p>\n

Tuy nhi\u00ean, c\u1ea7n ph\u1ea3i quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd, r\u00f5 r\u00e0ng v\u1ec1 th\u1ea9m quy\u1ec1n, tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c \u0111i\u1ec1u tra, nguy\u00ean t\u1eafc \u0111\u1ec3 c\u01a1 quan thu\u1ebf kh\u00f4ng l\u1ea1m quy\u1ec1n.\u00a0<\/em><\/p>\n

\u0110\u1eb7c bi\u1ec7t, kh\u00f4ng th\u1ec3 trao quy\u1ec1n \u0111i\u1ec1u tra thu\u1ebf cho c\u00e1n b\u1ed9 thu\u1ebf qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp doanh nghi\u1ec7p. B\u1edfi c\u00e1n b\u1ed9 thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u1eafm \u0111\u01b0\u1ee3c h\u1ebft th\u1ef1c tr\u1ea1ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, n\u00ean kh\u00f4ng c\u00f3 g\u00ec \u0111\u1ea3m b\u1ea3o nh\u1eefng c\u00e1n b\u1ed9 n\u00e0y kh\u00f4ng “h\u00f9 d\u1ecda” doanh nghi\u1ec7p ho\u1eb7c s\u1ebd b\u1ecf ng\u01a1, th\u00f4ng \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 chia ti\u1ec1n thu\u1ebf.<\/em><\/p>\n

Theo t\u00f4i, c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 c\u01a1 quan \u0111i\u1ec1u tra v\u1ec1 thu\u1ebf, ch\u1ee9 kh\u00f4ng ph\u1ea3i c\u00e1c ph\u00f2ng, \u0111\u1ed9i nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c trao quy\u1ec1n n\u00e0y, ho\u1eb7c ch\u00ed \u00edt l\u00e0 thanh tra thu\u1ebf hay c\u01a1 quan thu\u1ebf c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c quy\u1ec1n \u0111i\u1ec1u tra doanh nghi\u1ec7p m\u00e0 c\u01a1 quan thu\u1ebf c\u1ea5p d\u01b0\u1edbi qu\u1ea3n l\u00fd.\u00a0<\/em><\/p>\n

\u0110\u1eb7c bi\u1ec7t, k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan t\u01b0 ph\u00e1p gi\u00e1m s\u00e1t. V\u00e0 \u0111\u1ebfn m\u1ed9t giai \u0111o\u1ea1n \u0111i\u1ec1u tra n\u00e0o \u0111\u00f3, h\u1ed3 s\u01a1 \u0111i\u1ec1u tra thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf chuy\u1ec3n cho c\u01a1 quan c\u00f4ng an, vi\u1ec7n ki\u1ec3m s\u00e1t \u0111\u1ec3 kh\u1edfi t\u1ed1, truy t\u1ed1.<\/em><\/p>\n

Theo B\u1ed9 T\u00e0i ch\u00ednh, giai \u0111o\u1ea1n 2011-2015, c\u01a1 quan thu\u1ebf \u0111\u00e3 chuy\u1ec3n sang c\u01a1 quan c\u00f4ng an h\u01a1n 16.000 tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, trong \u0111\u00f3 ki\u1ebfn ngh\u1ecb kh\u1edfi t\u1ed1 395 tr\u01b0\u1eddng h\u1ee3p (c\u00f3 ch\u1ee9ng c\u1ee9 r\u00f5 r\u00e0ng).<\/em><\/p>\n

V\u1edbi h\u1ed3 s\u01a1 th\u00f4ng tin v\u1ec1 t\u1ed9i ph\u1ea1m h\u01a1n 15.600 tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i, c\u01a1 quan c\u00f4ng an ch\u1ec9 xem l\u00e0 tin b\u00e1o trong c\u00f4ng t\u00e1c ph\u1ed1i h\u1ee3p v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ph\u00e2n t\u00edch c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u ph\u1ea1m t\u1ed9i, nh\u01b0ng vi\u1ec7c n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua c\u00f4ng t\u00e1c \u0111i\u1ec1u tra, thu th\u1eadp ch\u1ee9ng c\u1ee9.<\/em><\/p>\n

\u00d4ng PH\u1ea0M NG\u1eccC LAI<\/strong> (quy\u1ec1n v\u1ee5 tr\u01b0\u1edfng V\u1ee5 Thanh tra T\u1ed5ng c\u1ee5c Thu\u1ebf):<\/p>\n

Kh\u00f4ng c\u00f3 chuy\u1ec7n “th\u00edch th\u00ec \u0111i\u1ec1u tra”<\/strong><\/p>\n

\"\"<\/p>\n

Kho\u1ea3ng 80 qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e3 cho ph\u00e9p c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n \u0111i\u1ec1u tra, m\u1ed9t s\u1ed1 qu\u1ed1c gia c\u00f2n c\u00f3 c\u1ea3nh s\u00e1t thu\u1ebf.<\/p>\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch, l\u00e0nh m\u1ea1nh, nhi\u1ec1u t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i khuy\u1ebfn ngh\u1ecb VN n\u00ean c\u00f3 quy \u0111\u1ecbnh quy\u1ec1n \u0111i\u1ec1u tra thu\u1ebf cho c\u01a1 quan thu\u1ebf.<\/p>\n

\u0110\u00e2y l\u00e0 l\u00fd do d\u1ef1 \u00e1n Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i c\u00f3 b\u1ed5 sung quy \u0111\u1ecbnh c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n \u0111i\u1ec1u tra ban \u0111\u1ea7u, v\u1edbi m\u1ee5c ti\u00eau g\u00f3p ph\u1ea7n ng\u0103n ch\u1eb7n th\u1ea5t tho\u00e1t ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u1edbi c\u00e1c doanh nghi\u1ec7p n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

Theo t\u00f4i, s\u1ebd kh\u00f4ng c\u00f3 chuy\u1ec7n c\u01a1 quan thu\u1ebf l\u1ea1m quy\u1ec1n, b\u1edfi vi\u1ec7c \u0111i\u1ec1u tra ch\u1ec9 th\u1ef1c hi\u1ec7n v\u1edbi m\u1ed9t v\u00e0i t\u1ed9i danh \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng trong B\u1ed9 lu\u1eadt h\u00ecnh s\u1ef1 nh\u01b0 t\u1ed9i tr\u1ed1n thu\u1ebf, t\u1ed9i mua b\u00e1n v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p… ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u tra m\u1ecdi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf.<\/p>\n

Ch\u1ec9 sau khi ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m, c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf nh\u01b0 b\u1eaft qu\u1ea3 tang mua b\u00e1n h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p…, c\u01a1 quan thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c \u0111i\u1ec1u tra.<\/p>\n

C\u0169ng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt h\u00ecnh s\u1ef1, t\u1ed5ng s\u1ed1 thu\u1ebf tr\u1ed1n t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean m\u1edbi quy v\u00e0o t\u1ed9i ph\u1ea1m h\u00ecnh s\u1ef1 v\u00e0 chuy\u1ec3n h\u1ed3 s\u01a1 sang c\u01a1 quan \u0111i\u1ec1u tra, n\u1ebfu s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/p>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n nay, trong v\u00f2ng 30 ng\u00e0y, c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf th\u00ec ph\u1ea3i chuy\u1ec3n h\u1ed3 s\u01a1 sang c\u01a1 quan vi\u1ec7n ki\u1ec3m s\u00e1t, n\u1ebfu kh\u00f4ng ph\u1ea3i h\u1ee7y h\u1ed3 s\u01a1 v\u00e0 ph\u1ea3i c\u00f3 l\u00fd do.<\/p>\n

Ri\u00eang v\u1edbi t\u1ed9i r\u1ea5t nghi\u00eam tr\u1ecdng nh\u01b0 b\u1eaft qu\u1ea3 tang t\u1ed9i tr\u1ed1n thu\u1ebf th\u00ec trong v\u00f2ng 7 ng\u00e0y, c\u01a1 quan thu\u1ebf s\u1ebd ph\u1ea3i chuy\u1ec3n h\u1ed3 s\u01a1 sang c\u01a1 quan \u0111i\u1ec1u tra. C\u01a1 quan vi\u1ec7n ki\u1ec3m s\u00e1t s\u1ebd gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd vi\u1ec7c \u0111i\u1ec1u tra c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

Do \u0111\u00f3, m\u1ed9t l\u1ea7n n\u1eefa t\u00f4i kh\u1eb3ng \u0111\u1ecbnh kh\u00f4ng c\u00f3 chuy\u1ec7n c\u01a1 quan thu\u1ebf th\u00edch th\u00ec \u0111i\u1ec1u tra doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

\u00c1NH H\u1ed2NG – L\u00ca THANH<\/strong><\/p>\n

\u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n

Tu\u1ed5i tr\u1ebb (Kinh doanh) 13-7-2018:<\/em><\/strong><\/p>\n

https:\/\/tuoitre.vn\/lo-can-bo-thue-lam-quyen-khi-vua-da-bong-vua-thoi-coi-2018071309310342.htm<\/a><\/em><\/p>\n

(381\/1.510)<\/em>","protected":false},"excerpt":{"rendered":"

(TT) – B\u1ed9 T\u00e0i ch\u00ednh mu\u1ed1n b\u1ed5 sung quy\u1ec1n \u0111i\u1ec1u tra cho c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p tr\u1ed1n thu\u1ebf \u0111\u1ec3 ch\u1ed1ng th\u1ea5t thu thu\u1ebf, nh\u01b0ng c\u00e1c chuy\u00ean gia lo kh\u00f3 tr\u00e1nh chuy\u1ec7n c\u00e1n b\u1ed9 thu\u1ebf l\u1ea1m quy\u1ec1n v\u00ec v\u1eeba \u0111\u00e1 b\u00f3ng v\u1eeba th\u1ed5i c\u00f2i. Doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf […]<\/p>\n","protected":false},"author":3,"featured_media":13782,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-13778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.231. 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Lo c\u00e1n b\u1ed9 thu\u1ebf l\u1ea1m quy\u1ec1n khi v\u1eeba \u0111\u00e1 b\u00f3ng v\u1eeba th\u1ed5i c\u00f2i[:] - ANVI Law Firm","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/anvilaw.com\/vi\/2-231-lo-can-bo-thue-lam-quyen-khi-vua-da-bong-vua-thoi-coi\/","og_locale":"vi_VN","og_type":"article","og_title":"[:vi]2.231. 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