{"id":13912,"date":"2018-03-26T21:45:14","date_gmt":"2018-03-26T14:45:14","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=13912"},"modified":"2022-03-17T21:51:00","modified_gmt":"2022-03-17T14:51:00","slug":"2-057-co-quan-thue-duoc-quyen-dieu-tra-khoi-to","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-057-co-quan-thue-duoc-quyen-dieu-tra-khoi-to\/","title":{"rendered":"2.057. C\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1?"},"content":{"rendered":"(GT) – \u0110\u1ec1 xu\u1ea5t b\u1ed5 sung quy\u1ec1n v\u1ec1 \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1 cho ng\u00e0nh Thu\u1ebf trong D\u1ef1 \u00e1n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) d\u1ea5y l\u00ean lo ng\u1ea1i ch\u1ed3ng ch\u00e9o, l\u1ea1m quy\u1ec1n. B\u00e1o Giao th\u00f4ng l\u1ea5y \u00fd ki\u1ebfn c\u00e1c chuy\u00ean gia, lu\u1eadt s\u01b0…<\/strong><\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
Nhi\u1ec1u \u00fd ki\u1ebfn lo ng\u1ea1i vi\u1ec7c ch\u1ed3ng ch\u00e9o, l\u1ea1m quy\u1ec1n n\u1ebfu b\u1ed5 sung quy\u1ec1n v\u1ec1 \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1 cho ng\u00e0nh Thu\u1ebf – \u1ea2nh: Nguy\u1ec5n Th\u1eafng<\/em><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ed9 T\u00e0i ch\u00ednh:<\/em><\/strong><\/p>\n

Kh\u00f4ng ch\u1ed3ng ch\u00e9o v\u1edbi \u0111i\u1ec1u tra chuy\u00ean s\u00e2u<\/strong><\/p>\n

Hi\u1ec7n c\u01a1 quan thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c giao quy\u1ec1n \u0111i\u1ec1u tra n\u00ean to\u00e0n b\u1ed9 c\u00e1c v\u1ee5 vi ph\u1ea1m v\u1ec1 thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u h\u00ecnh s\u1ef1 \u0111\u1ec1u chuy\u1ec3n sang c\u01a1 quan \u0111i\u1ec1u tra \u0111\u1ec3 \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n. Tuy nhi\u00ean, t\u1ef7 l\u1ec7 c\u00e1c v\u1ee5 x\u1eed l\u00fd \u0111\u01b0\u1ee3c c\u00f2n th\u1ea5p do h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ph\u1ee9c t\u1ea1p, di\u1ec5n ra tr\u00ean ph\u1ea1m vi r\u1ed9ng, c\u00f3 li\u00ean quan \u0111\u1ebfn ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, k\u1ebf to\u00e1n, thanh to\u00e1n…<\/p>\n

Trong khi \u0111\u00f3, c\u01a1 quan c\u00f4ng an, do h\u1ea1n ch\u1ebf v\u1ec1 l\u1ef1c l\u01b0\u1ee3ng, kh\u00f4ng chuy\u00ean s\u00e2u v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 thu\u1ebf, kh\u00f4ng tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd th\u00f4ng tin v\u1ec1 l\u0129nh v\u1ef1c n\u00e0y n\u00ean qu\u00e1 tr\u00ecnh \u0111i\u1ec1u tra, tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh th\u01b0\u1eddng b\u1ecb ch\u1eadm tr\u1ec5 d\u1eabn \u0111\u1ebfn truy thu ti\u1ec1n thu\u1ebf tr\u1ed1n, ti\u1ec1n thu\u1ebf chi\u1ebfm \u0111o\u1ea1t kh\u00f4ng k\u1ecbp th\u1eddi, t\u00e1c d\u1ee5ng r\u0103n \u0111e ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf b\u1ecb h\u1ea1n ch\u1ebf.<\/p>\n

Nh\u1ea5t l\u00e0 do \u0111\u1eb7c th\u00f9 trong c\u00f4ng t\u00e1c \u0111i\u1ec1u tra c\u00e1c v\u1ee5 \u00e1n c\u1ea7n c\u00f3 th\u1eddi gian v\u00e0 \u0111\u1ea3m b\u1ea3o b\u00ed m\u1eadt th\u00f4ng tin n\u00ean vi\u1ec7c \u0111\u1ed1i chi\u1ebfu ti\u1ebfn \u0111\u1ed9 v\u1ee5 vi\u1ec7c gi\u1eefa hai ng\u00e0nh c\u00f4ng an v\u00e0 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean v\u00e0 n\u1ebfu vi\u1ec7c n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh th\u00ec hai ng\u00e0nh c\u1ea7n c\u00f3 m\u1ed9t ngu\u1ed3n l\u1ef1c, th\u1eddi gian v\u00e0 chi ph\u00ed l\u1edbn v\u00ec s\u1ed1 l\u01b0\u1ee3ng th\u00f4ng tin l\u00e0 r\u1ea5t l\u1edbn v\u00e0 \u0111\u1ecba b\u00e0n r\u1ed9ng, tr\u1ea3i d\u00e0i tr\u00ean kh\u1eafp c\u1ea3 n\u01b0\u1edbc.<\/p>\n

Giai \u0111o\u1ea1n 2011-2015, c\u01a1 quan thu\u1ebf \u0111\u00e3 chuy\u1ec3n sang c\u01a1 quan c\u00f4ng an 16.087 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). V\u1edbi h\u1ed3 s\u01a1 th\u00f4ng tin v\u1ec1 t\u1ed9i ph\u1ea1m 15.692 c\u00f2n l\u1ea1i, c\u01a1 quan c\u00f4ng an ch\u1ec9 coi 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.<\/p>\n

Vi\u1ec7c \u0111i\u1ec1u tra quy \u0111\u1ecbnh b\u1ed5 sung trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf b\u1ea3n ch\u1ea5t l\u00e0 c\u00f4ng t\u00e1c \u0111i\u1ec1u tra ban \u0111\u1ea7u, kh\u00f4ng ch\u1ed3ng ch\u00e9o v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c.<\/p>\n

B\u1ed9 T\u01b0 Ph\u00e1p:<\/em><\/strong><\/p>\n

Ph\u1ea3i nghi\u00ean c\u1ee9u, \u0111\u00e1nh gi\u00e1\u00a0c\u1ee5 th\u1ec3<\/strong><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, tr\u1ed1n thu\u1ebf m\u00e0 th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p \u00e1p gi\u1ea3i ng\u01b0\u1eddi c\u1ea7n ph\u1ea3i nghi\u00ean c\u1ee9u \u0111\u00e1nh gi\u00e1 k\u1ef9 l\u01b0\u1ee1ng v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf \u1edf m\u1ee9c \u0111\u1ed9 n\u00e0o th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p n\u00e0y. \u0110\u1ed3ng th\u1eddi, B\u1ed9 T\u01b0 ph\u00e1p \u0111\u1ec1 ngh\u1ecb c\u01a1 quan ch\u1ee7 tr\u00ec so\u1ea1n th\u1ea3o th\u1ef1c hi\u1ec7n theo \u0111\u00fang nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 732\/QDD-TTg.<\/p>\n

Theo \u0111\u00f3, l\u00e0m r\u00f5 m\u1ed1i quan h\u1ec7 b\u1ed9 ph\u1eadn \u0111i\u1ec1u tra thu\u1ebf v\u1edbi c\u01a1 quan \u0111i\u1ec1u tra c\u1ee7a B\u1ed9 li\u00ean quan v\u00e0 c\u01a1 quan t\u01b0 ph\u00e1p tr\u01b0\u1edbc khi \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung ch\u00ednh s\u00e1ch v\u00e0o d\u1ef1 th\u1ea3o lu\u1eadt. Vi\u1ec7c giao th\u1ea9m quy\u1ec1n cho c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n, kh\u1edfi t\u1ed1 b\u1ecb can, th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 t\u1ed5 ch\u1ee9c \u0111i\u1ec1u tra h\u00ecnh s\u1ef1 c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng v\u1ec1 t\u00ednh chuy\u00ean nghi\u1ec7p, chuy\u00ean s\u00e2u c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf trong ho\u1ea1t \u0111\u1ed9ng t\u1ed1 t\u1ee5ng v\u00e0 l\u00e0m r\u00f5 ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u tra thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p b\u1ed5 sung th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf trong vi\u1ec7c kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n, kh\u1edfi t\u1ed1 b\u1ecb can th\u00ec ch\u00ednh s\u00e1ch n\u00e0y t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt (\u0111\u1eb7c bi\u1ec7t l\u00e0 t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1) nh\u01b0 th\u1ebf n\u00e0o c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 c\u1ee5 th\u1ec3.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
Chuy\u00ean gia kinh t\u1ebf TS. Nguy\u1ec5n Tr\u00ed Hi\u1ebfu<\/em><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Chuy\u00ean gia kinh t\u1ebf TS. Nguy\u1ec5n Tr\u00ed Hi\u1ebfu:<\/em><\/strong><\/p>\n

T\u1eadp trung qu\u00e1 nhi\u1ec1u\u00a0quy\u1ec1n l\u1ef1c<\/strong><\/p>\n

Cho ph\u00e9p ng\u00e0nh Thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p mang t\u00ednh ch\u1ea5t h\u00ecnh s\u1ef1 nh\u01b0 \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1 l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c m\u1ed9t \u0111\u01a1n v\u1ecb c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111i\u1ec1u tra v\u1ec1 thu\u1ebf th\u00ec \u0111i\u1ec1u tra l\u00e0 t\u1ed1t, c\u00f3 quy\u1ec1n \u0111\u01b0a ra m\u1ee9c ph\u1ea1t b\u1eb1ng ti\u1ec1n nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n thu gi\u1eef t\u00e0i s\u1ea3n v\u00e0 b\u1eaft gi\u1eef ng\u01b0\u1eddi. Khi \u0111\u1ee5ng t\u1edbi t\u00e0i s\u1ea3n v\u00e0 ng\u01b0\u1eddi ph\u1ea3i ra t\u00f2a \u00e1n. \u0110\u00f3 l\u00e0 th\u00f4ng l\u1ec7 c\u1ee7a nhi\u1ec1u n\u01b0\u1edbc.<\/p>\n

C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n thu thu\u1ebf, ra gi\u1ea5y ph\u1ea1t nh\u1eefng ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf, nh\u01b0ng n\u1ebfu \u0111\u1ebfn b\u1eaft gi\u1eef t\u1ecbch thu t\u00e0i s\u1ea3n th\u00ec kh\u00f4ng ph\u1ea3i ch\u1ee9c n\u0103ng c\u1ee7a ng\u00e0nh Thu\u1ebf. N\u1ebfu \u0111\u01b0\u1ee3c quy\u1ec1n l\u00e0m th\u1ebf th\u00ec t\u1eadp trung qu\u00e1 nhi\u1ec1u quy\u1ec1n l\u1ef1c cho h\u1ecd, k\u1ec3 c\u1ea3 x\u1eed l\u00fd v\u1ec1 m\u1eb7t ng\u01b0\u1eddi. T\u00f4i cho r\u1eb1ng, c\u01a1 quan thu\u1ebf ch\u1ec9 c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb v\u1edbi Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n \u0111\u1ec3 ti\u1ebfn h\u00e0nh kh\u1edfi t\u1ed1. \u1ede nhi\u1ec1u n\u01b0\u1edbc, c\u00e1c c\u01a1 quan kh\u00e1c ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1edfi t\u1ed1 v\u1ee5 vi\u1ec7c v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, c\u00f2n kh\u1edfi t\u1ed1 h\u00ecnh s\u1ef1 th\u00ec ph\u1ea3i Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
Lu\u1eadt s\u01b0 Nguy\u1ec5n Th\u1ebf Truy\u1ec1n<\/strong><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Lu\u1eadt s\u01b0 Nguy\u1ec5n Th\u1ebf Truy\u1ec1n, C\u00f4ng ty Lu\u1eadt h\u1ee3p danh Thi\u00ean Thanh, \u0110o\u00e0n Lu\u1eadt s\u01b0 TP H\u00e0 N\u1ed9i:<\/em><\/strong><\/p>\n

\u0110i\u1ec1u tra th\u00ec \u0111\u01b0\u1ee3c, nh\u01b0ng\u00a0kh\u1edfi t\u1ed1 l\u00e0 kh\u00f4ng \u1ed5n<\/strong><\/p>\n

T\u00f4i \u0111\u1ed3ng t\u00ecnh v\u1edbi \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh cho c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n \u0111i\u1ec1u tra v\u00ec \u0111\u00e2y l\u00e0 c\u00f4ng c\u1ee5 t\u1ed1t \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf t\u1ed1t h\u01a1n. Tuy nhi\u00ean, c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea3 quy\u1ec1n kh\u1edfi t\u1ed1 th\u00ec kh\u00f4ng \u1ed5n. Kh\u1edfi t\u1ed1 thu\u1ed9c ph\u1ea1m vi t\u01b0 ph\u00e1p.<\/p>\n

Thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c quy\u1ec1n gi\u1ed1ng nh\u01b0 ng\u00e0nh H\u1ea3i quan trong vi\u1ec7c \u0111i\u1ec1u tra x\u00e1c l\u1eadp h\u1ed3 s\u01a1, thu th\u1eadp ch\u1ee9ng c\u1ee9, t\u1ea1m gi\u1eef hay \u0111\u01b0\u1ee3c gi\u1eef ng\u01b0\u1eddi. C\u00f2n n\u1ebfu mu\u1ed1n d\u00f9ng bi\u1ec7n ph\u00e1p phong t\u1ecfa th\u00ec ph\u1ea3i c\u00f3 l\u1ec7nh c\u1ee7a t\u00f2a. Trong tr\u01b0\u1eddng h\u1ee3p b\u1eaft qu\u1ea3 tang h\u00e0nh vi vi ph\u1ea1m, c\u00e1n b\u1ed9 thu\u1ebf hay th\u1eadm ch\u00ed ng\u01b0\u1eddi d\u00e2n c\u0169ng c\u00f3 quy\u1ec1n t\u1ea1m gi\u1eef. N\u1ebfu s\u1ee3 t\u00e0i s\u1ea3n b\u1ecb t\u1ea9u t\u00e1n th\u00ec \u0111\u01b0\u1ee3c ni\u00eam phong nh\u01b0ng ph\u1ea3i c\u00f3 th\u1eddi h\u1ea1n.<\/p>\n

T\u00f4i cho r\u1eb1ng, c\u00f3 th\u1ec3 trao quy\u1ec1n \u0111i\u1ec1u tra cho ng\u00e0nh Thu\u1ebf nh\u01b0ng k\u1ebft qu\u1ea3 \u0111i\u1ec1u ra ph\u1ea3i \u0111\u01b0\u1ee3c b\u00ean t\u01b0 ph\u00e1p gi\u00e1m s\u00e1t, sau \u0111\u00f3 ph\u1ea3i chuy\u1ec3n qua c\u01a1 quan c\u00f4ng an. M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea1m nhi\u1ec1u t\u1ed9i n\u00ean tr\u01b0\u1edbc \u0111\u00e2y c\u0169ng \u0111\u00e3 c\u00f3 nhi\u1ec1u v\u1ee5 vi\u1ec7c m\u00e0 ph\u1ea3i nhi\u1ec1u b\u00ean c\u00f9ng tham gia, c\u00e1c b\u00ean v\u00e0o cu\u1ed9c v\u00e0 gi\u00e1m s\u00e1t l\u1eabn nhau.<\/p>\n

\"\"<\/p>\n

Lu\u1eadt S\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c,\u00a0<\/em><\/strong><\/p>\n

Quy \u0111\u1ecbnh ra sao \u0111\u1ec3 kh\u00f4ng\u00a0l\u1ea1m quy\u1ec1n<\/em><\/strong><\/p>\n

Cho c\u01a1 quan thu\u1ebf \u0111i\u1ec1u tra l\u00e0 ho\u00e0n to\u00e0n h\u1ee3p l\u00fd. Trong c\u00e1c kh\u00e2u \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1, truy t\u1ed1, x\u00e9t x\u1eed th\u00ec B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t ng\u00e0nh thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ed1, \u0111i\u1ec1u tra; \u0111i\u1ec1u tra c\u0169ng ph\u1ea3i h\u1ee3p t\u00e1c hay \u0111\u1ebfn giai \u0111o\u1ea1n n\u00e0o \u0111\u00f3 ph\u1ea3i chuy\u1ec3n qua c\u01a1 quan c\u00f4ng an. V\u1ec1 nguy\u00ean l\u00fd \u0111\u1ec1 xu\u1ea5t n\u00e0y kh\u00f4ng c\u00f3 g\u00ec ph\u1ee9c t\u1ea1p. C\u00f2n chuy\u00ean m\u00f4n, thu\u1ebf l\u00e0 m\u1ed9t ng\u00e0nh \u0111\u1eb7c th\u00f9, chuy\u00ean s\u00e2u v\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf, li\u00ean quan t\u1edbi ng\u00e2n s\u00e1ch v\u00e0 chuy\u1ec7n m\u1ea5u ch\u1ed1t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc l\u00e0 thu thu\u1ebf v\u00e0 ph\u00e1t h\u00e0nh c\u00f4ng tr\u00e1i. Ng\u00e0nh C\u00f4ng an c\u00f3 nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u tra nh\u01b0ng n\u1ebfu li\u00ean quan \u0111\u1ebfn thu\u1ebf th\u00ec c\u00f2n nhi\u1ec1u c\u00e1i kh\u00f3, ph\u1ee9c t\u1ea1p, v\u1eabn ph\u1ea3i d\u1ef1a v\u00e0o k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf m\u1edbi th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c. Nh\u1eefng ng\u00e0nh nh\u01b0 ki\u1ec3m l\u00e2m, h\u1ea3i quan c\u0169ng \u0111\u00e3 t\u1eebng giao quy\u1ec1n r\u1ed3i, v\u1edbi ng\u00e0nh Thu\u1ebf giao quy\u1ec1n \u0111i\u1ec1u tra c\u0169ng h\u1ee3p l\u00fd. Nh\u01b0ng quan tr\u1ecdng l\u00e0 quy \u0111\u1ecbnh th\u1ebf n\u00e0o, t\u1eadp hu\u1ea5n tr\u00ecnh \u0111\u1ed9 ra sao \u0111\u1ec3 cho hi\u1ec7u qu\u1ea3 nh\u1ea5t, kh\u00f4ng s\u1ee3 l\u1ea1m quy\u1ec1n.<\/em><\/p>\n\n\n\n
Theo D\u1ef1 \u00e1n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i), B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung th\u1ea9m quy\u1ec1n ti\u1ebfn h\u00e0nh m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u tra ban \u0111\u1ea7u cho c\u01a1 quan thu\u1ebf. Theo \u0111\u00f3, th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p ph\u00f2ng, ch\u1ed1ng v\u00e0 ng\u0103n ch\u1eb7n vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf, tr\u1ed1n thu\u1ebf nh\u01b0: X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh, \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ng\u0103n ch\u1eb7n v\u00e0 b\u1ea3o \u0111\u1ea3m x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng, c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf, tr\u1ed1n thu\u1ebf, tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra, tr\u01b0\u1edfng \u0111o\u00e0n thanh tra, chi c\u1ee5c tr\u01b0\u1edfng, C\u1ee5c tr\u01b0\u1edfng c\u00f3 th\u1ea9m quy\u1ec1n ni\u00eam phong h\u00e0ng h\u00f3a, kho, h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, t\u1ea1m gi\u1eef ng\u01b0\u1eddi, \u00e1p gi\u1ea3i ng\u01b0\u1eddi vi ph\u1ea1m. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c t\u1ea1m gi\u1eef ng\u01b0\u1eddi, \u00e1p gi\u1ea3i ng\u01b0\u1eddi vi ph\u1ea1m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u1ec1 xu\u1ea5t, khi ph\u00e1t hi\u1ec7n c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ebfn m\u1ee9c ph\u1ea3i truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 th\u00ec c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n, kh\u1edfi t\u1ed1 b\u1ecb can, th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 v\u00e0 ph\u00e1p lu\u1eadt t\u1ed5 ch\u1ee9c \u0111i\u1ec1u tra h\u00ecnh s\u1ef1.<\/p>\n

D\u1ef1 ki\u1ebfn, D\u1ef1 \u00e1n Lu\u1eadt s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh Qu\u1ed1c h\u1ed9i xem x\u00e9t, cho \u00fd ki\u1ebfn t\u1ea1i K\u1ef3 h\u1ecdp th\u1ee9 6 (k\u1ef3 h\u1ecdp th\u1ee9 hai n\u0103m 2018); tr\u00ecnh Qu\u1ed1c h\u1ed9i xem x\u00e9t, th\u00f4ng qua t\u1ea1i K\u1ef3 h\u1ecdp th\u1ee9 7 (k\u1ef3 h\u1ecdp th\u1ee9 nh\u1ea5t n\u0103m 2019) v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/1\/2020 ho\u1eb7c t\u1eeb ng\u00e0y 1\/7\/2020.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Cao S\u01a1n (Th\u1ef1c hi\u1ec7n)<\/a><\/p>\n

\n

Giao th\u00f4ng (Th\u1eddi s\u1ef1 – X\u00e3 h\u1ed9i) 26-3-2018:<\/em><\/strong><\/p>\n

http:\/\/www.baogiaothong.vn\/co-quan-thue-duoc-quyen-dieu-tra-khoi-to-d249055.html<\/em><\/a><\/p>\n

(211\/1.666)<\/em>","protected":false},"excerpt":{"rendered":"

(GT) – \u0110\u1ec1 xu\u1ea5t b\u1ed5 sung quy\u1ec1n v\u1ec1 \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1 cho ng\u00e0nh Thu\u1ebf trong D\u1ef1 \u00e1n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) d\u1ea5y l\u00ean lo ng\u1ea1i ch\u1ed3ng ch\u00e9o, l\u1ea1m quy\u1ec1n. B\u00e1o Giao th\u00f4ng l\u1ea5y \u00fd ki\u1ebfn c\u00e1c chuy\u00ean gia, lu\u1eadt s\u01b0… Nhi\u1ec1u \u00fd ki\u1ebfn lo ng\u1ea1i vi\u1ec7c ch\u1ed3ng ch\u00e9o, l\u1ea1m quy\u1ec1n n\u1ebfu b\u1ed5 […]<\/p>\n","protected":false},"author":7,"featured_media":13914,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-13912","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.057. 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B\u00e1o Giao th\u00f4ng l\u1ea5y \u00fd ki\u1ebfn c\u00e1c chuy\u00ean gia, lu\u1eadt s\u01b0… Nhi\u1ec1u \u00fd ki\u1ebfn lo ng\u1ea1i vi\u1ec7c ch\u1ed3ng ch\u00e9o, l\u1ea1m quy\u1ec1n n\u1ebfu b\u1ed5 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/2-057-co-quan-thue-duoc-quyen-dieu-tra-khoi-to\/\" \/>\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=\"2018-03-26T14:45:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-17T14:51:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/Screen-Shot-2022-03-17-at-21.48.47.png\" \/>\n\t<meta property=\"og:image:width\" content=\"343\" \/>\n\t<meta property=\"og:image:height\" content=\"219\" \/>\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=\"12 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/anvilaw.com\/vi\/2-057-co-quan-thue-duoc-quyen-dieu-tra-khoi-to\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/2-057-co-quan-thue-duoc-quyen-dieu-tra-khoi-to\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/3ed6356b2b43ea929d46dfbdac9c841c\"},\"headline\":\"2.057. 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