{"id":13884,"date":"2019-10-25T16:35:48","date_gmt":"2019-10-25T09:35:48","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=13884"},"modified":"2022-03-17T16:37:51","modified_gmt":"2022-03-17T09:37:51","slug":"2-799-luat-quan-ly-thue-sua-doi-hoan-thien-hanh-lang-phap-ly-dap-ung-yeu-cau-moi-xac-lap-ro-trach-nhiem-phoi-hop-quan-ly-thue-cua-he-thong-ngan-hang","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-799-luat-quan-ly-thue-sua-doi-hoan-thien-hanh-lang-phap-ly-dap-ung-yeu-cau-moi-xac-lap-ro-trach-nhiem-phoi-hop-quan-ly-thue-cua-he-thong-ngan-hang\/","title":{"rendered":"2.799. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i ho\u00e0n thi\u1ec7n h\u00e0nh lang ph\u00e1p l\u00fd \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u m\u1edbi: X\u00e1c l\u1eadp r\u00f5 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng"},"content":{"rendered":"(TCT) –\u00a0V\u1edbi vi\u1ec7c b\u1ed5 sung th\u00eam m\u1ed9t s\u1ed1 \u0111i\u1ec1u kho\u1ea3n, tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i trong qu\u1ea3n l\u00fd thu\u1ebf, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh n\u00e0y, ph\u00f3ng vi\u00ean T\u1ea1p ch\u00ed Thu\u1ebf c\u00f3 cu\u1ed9c trao \u0111\u1ed5i v\u1edbi lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI.\u00a0<\/strong><\/p>\n

So v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2006, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i v\u1eeba \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i kho\u00e1 XIV th\u00f4ng qua c\u00f3 nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 ph\u1ed1i h\u1ee3p gi\u1eefa c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, c\u1ee5 th\u1ec3 l\u00e0 v\u1ec1 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed, gi\u00e1m s\u00e1t c\u00e1c giao d\u1ecbch qua ng\u00e2n h\u00e0ng. Quan \u0111i\u1ec3m c\u1ee7a \u00f4ng nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh m\u1edbi n\u00e0y?<\/em><\/p>\n

\u0110\u00e2y l\u00e0 s\u1ef1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u1ea7n thi\u1ebft nh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh trong t\u00ecnh h\u00ecnh m\u1edbi. M\u1eb7c d\u00f9 trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2016 \u0111\u00e3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m c\u1ee7a h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng trong c\u00f4ng t\u00e1c ph\u1ed1i h\u1ee3p thu thu\u1ebf, nh\u01b0ng s\u1ef1 ph\u00e1t tri\u1ec3n ng\u00e0y c\u00e0ng nhanh c\u1ee7a khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u00f2i h\u1ecfi tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng trong c\u00f4ng t\u00e1c ph\u1ed1i h\u1ee3p ph\u1ea3i cao h\u01a1n. Theo \u0111\u00f3, nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 c\u00f4ng t\u00e1c ph\u1ed1i h\u1ee3p c\u0169ng ph\u1ea3i n\u00e2ng cao v\u00e0 b\u1ed5 sung ngay v\u00e0o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Tuy nhi\u00ean, c\u1ea7n nh\u1ea5n m\u1ea1nh l\u00e0, nh\u1eefng quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng l\u00e0m c\u1ea3n tr\u1edf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng l\u00e0m t\u0103ng chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, m\u00e0 s\u1ef1 k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u c\u00f2n gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1eadn ti\u1ec7n h\u01a1n, gi\u1ea3m h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, t\u1eeb \u0111\u00f3 gi\u1ea3m th\u00eam th\u1eddi gian v\u00e0 chi ph\u00ed. Kh\u00f4ng ch\u1ec9 v\u1eady, s\u1ef1 ph\u1ed1i h\u1ee3p c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

\u00d4ng c\u00f3 th\u1ec3 ph\u00e2n t\u00edch r\u00f5 h\u01a1n v\u1ec1 tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i?<\/em><\/p>\n

Ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c ng\u00e2n h\u00e0ng tham gia ph\u1ed1i h\u1ee3p thu NSNN l\u00e0 h\u1ed7 tr\u1ee3 c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Do \u0111\u00f3, c\u00f3 th\u1ec3 hi\u1ec3u, c\u00e1c ng\u00e2n h\u00e0ng kh\u00f4ng ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 cung c\u1ea5p th\u00f4ng tin nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2006, m\u00e0 l\u00e0 ph\u1ed1i h\u1ee3p s\u00e2u r\u1ed9ng h\u01a1n trong qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed xuy\u00ean bi\u00ean gi\u1edbi. C\u1ee5 th\u1ec3, t\u1ea1i \u0110i\u1ec1u 27 quy \u0111\u1ecbnh v\u1ec1 nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u00eau r\u00f5, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i khi tham gia ph\u1ed1i h\u1ee3p thu thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c NSNN kh\u00f4ng ch\u1ec9 l\u00e0 n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed, m\u00e0 c\u00f2n ph\u1ea3i x\u1eed l\u00fd, \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u1ec1 c\u00e1c quy tr\u00ecnh n\u00e0y. Ngo\u00e0i ra l\u00e0 truy\u1ec1n, nh\u1eadn th\u00f4ng tin ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, chuy\u1ec3n ti\u1ec1n thanh to\u00e1n cho kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi, cung c\u1ea5p th\u00f4ng tin, phong t\u1ecfa t\u00e0i kho\u1ea3n… theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 b\u1ea3o l\u00e3nh v\u1ec1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t, nh\u01b0ng kh\u00f4ng n\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n, th\u00ec ng\u00e2n h\u00e0ng b\u1ea3o l\u00e3nh ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p s\u1ed1 ti\u1ec1n n\u00e0y thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong ph\u1ea1m vi b\u1ea3o l\u00e3nh. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i c\u0169ng b\u1ed5 sung quy \u0111\u1ecbnh vi\u1ec7c kh\u1ea5u tr\u1eeb, n\u1ed9p thay t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed; cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 an to\u00e0n th\u00f4ng tin, an ninh m\u1ea1ng.<\/p>\n

Ngo\u00e0i nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, Lu\u1eadt c\u00f2n b\u1ed5 sung c\u00e1c n\u1ed9i dung v\u1ec1 gi\u00e1m s\u00e1t thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch qua ng\u00e2n h\u00e0ng. T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 35 quy \u0111\u1ecbnh: \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ghi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p v\u00e0 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kinh doanh; m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c\u201d. \u0110\u1ed3ng th\u1eddi, Kho\u1ea3n 4 \u0110i\u1ec1u 35 c\u0169ng n\u00eau r\u00f5: \u201cNg\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c ph\u1ea3i ghi m\u00e3 s\u1ed1 thu\u1ebf trong h\u1ed3 s\u01a1 m\u1edf t\u00e0i kho\u1ea3n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb giao d\u1ecbch qua t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d. Nh\u01b0 v\u1eady, m\u1ecdi giao d\u1ecbch qua ng\u00e2n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd g\u1eafn li\u1ec1n v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf gi\u00fap c\u01a1 quan thu\u1ebf theo d\u00f5i c\u00e1c giao d\u1ecbch c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

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Ngo\u00e0i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, Lu\u1eadt c\u00f2n n\u00eau r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc trong c\u00f4ng t\u00e1c ph\u1ed1i h\u1ee3p qu\u1ea3n l\u00fd thu\u1ebf. \u00d4ng \u0111\u00e1nh gi\u00e1 nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh n\u00e0y?<\/em><\/p>\n

Kho\u1ea3n 5 \u0110i\u1ec1u 15 quy \u0111\u1ecbnh Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m: \u201cx\u00e2y d\u1ef1ng v\u00e0 ph\u00e1t tri\u1ec3n h\u1ec7 th\u1ed1ng thanh to\u00e1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed qu\u1ed1c gia, c\u00e1c ti\u1ec7n \u00edch t\u00edch h\u1ee3p thanh to\u00e1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i cho c\u00e1c m\u00f4 h\u00ecnh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed; thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t c\u00e1c giao d\u1ecbch thanh to\u00e1n h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 xuy\u00ean bi\u00ean gi\u1edbi trong th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed\u201d. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u1ea5p trong h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng tham gia ph\u1ed1i h\u1ee3p trong qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i l\u00e0 t\u1ea5t y\u1ebfu v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ebf gi\u1edbi. Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u \u0111ang chuy\u1ec3n d\u1ecbch sang n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 \u0111\u1eb7c bi\u1ec7t B\u1ed9 T\u00e0i ch\u00ednh \u0111ang \u0111i \u0111\u1ea7u trong vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, th\u00ec vi\u1ec7c ng\u00e2n h\u00e0ng ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc l\u00e0 m\u1ed9t vi\u1ec7c c\u1ea7n l\u00e0m, v\u00ec quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

N\u1ec1n kinh t\u1ebf \u0111ang h\u01b0\u1edbng t\u1edbi nh\u1eefng ti\u00eau ch\u00ed r\u00f5 r\u00e0ng, minh b\u1ea1ch trong m\u1ecdi m\u1eb7t c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi thu NSNN, ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n, t\u1eeb \u0111\u00f3 ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i n\u00f3i ri\u00eang v\u00e0 n\u1ec1n kinh t\u1ebf n\u00f3i chung. V\u1edbi nh\u1eefng quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i v\u1ec1 s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 c\u01a1 quan thu\u1ebf, s\u1ebd gi\u00fap \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu \u0111\u01b0\u1ee3c minh b\u1ea1ch, hi\u1ec7u qu\u1ea3, gi\u1ea3m thi\u1ec3u th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, ti\u1ebft ki\u1ec7m chi ph\u00ed \u0111i l\u1ea1i cho ng\u01b0\u1eddi d\u00e2n v\u00e0 DN.<\/p>\n

Xin c\u1ea3m \u01a1n \u00f4ng!<\/em><\/p>\n

\u2014\u2014\u2014\u2014-<\/p>\n

T\u1ea1p ch\u00ed Thu\u1ebf <\/em><\/strong>(Chuy\u00ean \u0111\u1ec1) 25-10-2019:<\/em><\/strong><\/p>\n

http:\/\/tapchithue.com.vn\/trang-chuyen-de\/210-chuyen-de-aa\/16850-luat-qlt-sua-doi-hoan-thien.html<\/em><\/a><\/p>\n

(1.271\/1.271)<\/em>","protected":false},"excerpt":{"rendered":"

(TCT) –\u00a0V\u1edbi vi\u1ec7c b\u1ed5 sung th\u00eam m\u1ed9t s\u1ed1 \u0111i\u1ec1u kho\u1ea3n, tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i trong qu\u1ea3n l\u00fd thu\u1ebf, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n […]<\/p>\n","protected":false},"author":1,"featured_media":13885,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-13884","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.799. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i ho\u00e0n thi\u1ec7n h\u00e0nh lang ph\u00e1p l\u00fd \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u m\u1edbi: X\u00e1c l\u1eadp r\u00f5 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng - 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\/2-799-luat-quan-ly-thue-sua-doi-hoan-thien-hanh-lang-phap-ly-dap-ung-yeu-cau-moi-xac-lap-ro-trach-nhiem-phoi-hop-quan-ly-thue-cua-he-thong-ngan-hang\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.799. 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