{"id":14061,"date":"2017-11-27T11:07:35","date_gmt":"2017-11-27T04:07:35","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=14061"},"modified":"2022-03-18T11:14:15","modified_gmt":"2022-03-18T04:14:15","slug":"1-909-bo-tai-chinh-de-xuat-bo-sung-chuc-nang-dieu-tra-cho-co-quan-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-909-bo-tai-chinh-de-xuat-bo-sung-chuc-nang-dieu-tra-cho-co-quan-thue\/","title":{"rendered":"1.909. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra cho c\u01a1 quan thu\u1ebf"},"content":{"rendered":"<strong>(TCT) &#8211; \u0110\u1ec3 ph\u1ee5c v\u1ee5 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, B\u1ed9 T\u00e0i ch\u00ednh ki\u1ebfn ngh\u1ecb giao cho c\u01a1 quan thu\u1ebf ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra h\u00e0nh vi gian l\u1eadn, tr\u1ed1n thu\u1ebf. Tr\u01b0\u1edbc \u0111\u1ec1 xu\u1ea5t n\u00e0y, trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean T\u1ea1p ch\u00ed Thu\u1ebf nhi\u1ec1u chuy\u00ean gia, lu\u1eadt s\u01b0 cho r\u1eb1ng \u0111\u00e2y l\u00e0 bi\u1ec7n ph\u00e1p c\u1ea7n thi\u1ebft nh\u1eb1m ch\u1ed1ng th\u1ea5t thu NSNN.\u00a0<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-14062 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/53-4-450x337.jpg\" alt=\"\" width=\"450\" height=\"337\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/53-4-450x337.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/53-4.jpg 567w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p>Gi\u1ea3i th\u00edch cho \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra cho c\u01a1 quan thu\u1ebf, t\u1ea1i d\u1ef1 th\u1ea3o t\u1edd tr\u00ecnh Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u1ec1 ngh\u1ecb x\u00e2y d\u1ef1ng Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i, B\u1ed9 T\u00e0i ch\u00ednh n\u00eau r\u00f5, v\u1ec1 b\u1ea3n ch\u1ea5t \u0111i\u1ec1u tra thu\u1ebf l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ec1n t\u1ed1 t\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ed1 t\u00ecnh tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5 v\u1edbi NSNN. Ph\u1ea1m vi \u0111i\u1ec1u tra l\u00e0 c\u00e1c h\u1ed3 s\u01a1 nghi v\u1ea5n tr\u1ed1n thu\u1ebf c\u00f3 t\u00ednh ch\u1ea5t li\u00ean ho\u00e0n, th\u00f4ng \u0111\u1ed3ng, bao g\u1ed3m c\u1ea3 tham nh\u0169ng. Khi \u1ea5y, th\u1ea9m quy\u1ec1n \u0111i\u1ec1u tra c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u00e1m x\u00e9t m\u00e0 kh\u00f4ng ph\u1ea3i b\u00e1o tr\u01b0\u1edbc cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c h\u1ecfi x\u00e9t, l\u1ea5y l\u1eddi khai c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan. V\u1ec1 ph\u00eda ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng lu\u1eadt s\u01b0 ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n trong qu\u00e1 tr\u00ecnh \u0111i\u1ec1u tra. D\u1ef1 th\u1ea3o d\u1eabn \u0111\u00e1nh gi\u00e1 c\u1ee7a chuy\u00ean gia c\u01a1 quan thu\u1ebf Nh\u1eadt B\u1ea3n cho r\u1eb1ng, c\u00e1c m\u1ed1i quan h\u1ec7 ch\u1ee9ng c\u1ee9 trong t\u1ed9i ph\u1ea1m thu\u1ebf r\u1ea5t kh\u00e1c v\u1edbi t\u1ed9i ph\u1ea1m th\u00f4ng th\u01b0\u1eddng. Do \u0111\u00f3, c\u1ea7n c\u00f3 kinh nghi\u1ec7m v\u00e0 ki\u1ebfn th\u1ee9c \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 thu th\u1eadp ch\u1ee9ng c\u1ee9 v\u00e0 \u0111\u00e1nh gi\u00e1 \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c ch\u1ee9ng c\u1ee9. M\u1ee5c \u0111\u00edch \u0111i\u1ec1u tra thu\u1ebf l\u00e0 kh\u1edfi t\u1ed1 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ed1 t\u00ecnh tr\u1ed1n thu\u1ebf. C\u00e1n b\u1ed9 \u0111i\u1ec1u tra thu\u1ebf c\u00f3 quy\u1ec1n ch\u1ea5t v\u1ea5n, ki\u1ec3m tra, thu gi\u1eef, \u0111\u1ed1i v\u1edbi \u0111i\u1ec1u tra t\u1ef1 nguy\u1ec7n. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u tra b\u1eaft bu\u1ed9c, c\u00f3 quy\u1ec1n kh\u00e1m x\u00e9t, t\u1ecbch bi\u00ean c\u00e1c s\u1ed5 s\u00e1ch gi\u1ea5y t\u1edd c\u00f3 li\u00ean quan \u0111\u1ec3 b\u1ea3o v\u1ec7 ch\u1ee9ng c\u1ee9 ban \u0111\u1ea7u v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f4ng an, vi\u1ec7n ki\u1ec3m s\u00e1t kh\u1edfi t\u1ed1 h\u00ecnh s\u1ef1, nh\u1edd \u0111\u00f3 \u0111\u00e3 c\u00f3 t\u00e1c d\u1ee5ng r\u0103n \u0111e c\u00e1c h\u00ecnh vi vi ph\u1ea1m.<\/p>\n<p>Theo B\u1ed9 T\u00e0i ch\u00ednh, nhi\u1ec1u n\u01b0\u1edbc \u0111\u00e3 giao ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 \u0111i\u1ec1u tra t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1. Theo \u0111\u00f3, khi c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p truy thu t\u1ed1i \u0111a s\u1ed1 thu\u1ebf \u0111\u00e3 gian l\u1eadn, \u0111\u1ed3ng th\u1eddi chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u1ec3 \u0111i\u1ec1u tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Hi\u1ec7n th\u1ebf gi\u1edbi c\u00f3 tr\u00ean 80 qu\u1ed1c gia, trong \u0111\u00f3 c\u00f3 nhi\u1ec1u n\u01b0\u1edbc ASEAN \u0111\u00e3 th\u00e0nh l\u1eadp b\u1ed9 ph\u1eadn \u0111i\u1ec1u tra thu\u1ebf. Th\u1eadm ch\u00ed \u1edf M\u1ef9, Nga c\u00f2n th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c l\u1ef1c l\u01b0\u1ee3ng c\u1ea3nh s\u00e1t thu\u1ebf, to\u00e0 \u00e1n thu\u1ebf, trong khi t\u1ea1i Vi\u1ec7t Nam c\u01a1 quan thu\u1ebf l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c giao ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra. H\u01a1n n\u1eefa, theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf bao g\u1ed3m c\u1ea3 thu\u1ebf v\u00e0 h\u1ea3i quan. Trong khi, c\u01a1 quan h\u1ea3i quan \u0111\u00e3 \u0111\u01b0\u1ee3c giao ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c \u0111i\u1ec1u tra ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u00ec c\u01a1 quan thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c giao ch\u1ee9c n\u0103ng n\u00e0y. M\u1eb7t kh\u00e1c tr\u00ean th\u1ef1c t\u1ebf, khi s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n l\u1eadu qu\u00e1 l\u1edbn, th\u00ec Vi\u1ec7n Ki\u1ec3m s\u00e1t c\u00f3 th\u1ec3 kh\u1edfi t\u1ed1 m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan thu\u1ebf. Nh\u01b0ng c\u1ea7n l\u01b0u \u00fd, thu\u1ebf l\u00e0 l\u0129nh v\u1ef1c chuy\u00ean ng\u00e0nh ri\u00eang bi\u1ec7t, vi\u1ec7c t\u00ednh to\u00e1n \u0111\u00f2i h\u1ecfi nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n s\u00e2u. V\u00ec v\u1eady, vi\u1ec7c kh\u1edfi t\u1ed1 tr\u1ef1c ti\u1ebfp c\u1ee7a Vi\u1ec7n Ki\u1ec3m s\u00e1t m\u00e0 kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd r\u1ea5t b\u1ea5t l\u1ee3i.<\/p>\n<p>Do \u0111\u00f3, d\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c thanh tra, \u0111i\u1ec1u tra, x\u00e1c minh h\u00e0nh vi vi ph\u1ea1m. \u00a0\u0110\u01b0\u1ee3c y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u1ec3 ki\u1ec3m tra khi c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n<p>B\u00ecnh lu\u1eadn v\u1ec1 \u0111\u1ec1 xu\u1ea5t n\u00e0y, PGS, TS L\u00ea Xu\u00e2n Tr\u01b0\u1eddng &#8211; H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh cho r\u1eb1ng, vi\u1ec7c giao quy\u1ec1n \u0111i\u1ec1u tra cho c\u01a1 quan thu\u1ebf l\u00e0 \u0111\u00f2i h\u1ecfi t\u1eeb th\u1ef1c ti\u1ec5n, nh\u1eb1m gi\u00fap n\u00e2ng cao hi\u1ec7u qu\u1ea3 ch\u1ed1ng tr\u1ed1n v\u00e0 gian l\u1eadn thu\u1ebf. Th\u1ef1c t\u1ebf th\u1eddi gian qua, vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c thanh, ki\u1ec3m tra, m\u1eb7c d\u00f9 \u0111\u00e3 mang l\u1ea1i nhi\u1ec1u \u0111i\u1ec3m nh\u1ea5n, nh\u01b0ng v\u1eabn ch\u01b0a nh\u01b0 mong mu\u1ed1n, v\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n \u0111i\u1ec1u tra. Vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 sang c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u1ec3 \u0111i\u1ec1u tra c\u1ea7n nh\u1eefng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 c\u00f3 \u0111\u1ed9 tr\u1ec5 nh\u1ea5t \u0111\u1ecbnh v\u1ec1 th\u1eddi gian n\u00ean b\u1ecf l\u1ee1 m\u1ea5t th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 thu th\u1eadp ch\u1ee9ng c\u1ee9, x\u00e1c \u0111\u1ecbnh h\u00e0nh vi c\u1ed1 t\u00ecnh tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/p>\n<p><em>\u0110\u1ed3ng t\u00ecnh v\u1edbi quan \u0111i\u1ec3m n\u00e0y, theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c- Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI \u0111\u1ec1 ngh\u1ecb, c\u1ea7n ph\u1ea3i th\u00e0nh l\u1eadp l\u1ef1c l\u01b0\u1ee3ng chuy\u00ean tr\u00e1ch \u0111i\u1ec1u tra thu\u1ebf nh\u01b0 c\u00e1c n\u01b0\u1edbc, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.<\/em><\/p>\n<p><strong><em>Thu\u00fd Nga<\/em><\/strong><\/p>\n<p>\u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n<p><strong><em>T\u1ea1o ch\u00ed Thu\u1ebf (Di\u1ec5n \u0111\u00e0n nghi\u1ec7p v\u1ee5) 27-11-2017:<\/em><\/strong><\/p>\n<p><em><a href=\"http:\/\/tapchithue.com.vn\/dien-dan-nghiep-vu\/159-dien-dan-nghiep-vu\/12571.html\">http:\/\/tapchithue.com.vn\/dien-dan-nghiep-vu\/159-dien-dan-nghiep-vu\/12571.html<\/a><\/em><\/p>\n<p><em>(45\/901)<\/em>","protected":false},"excerpt":{"rendered":"<p>(TCT) &#8211; \u0110\u1ec3 ph\u1ee5c v\u1ee5 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, B\u1ed9 T\u00e0i ch\u00ednh ki\u1ebfn ngh\u1ecb giao cho c\u01a1 quan thu\u1ebf ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra h\u00e0nh vi gian l\u1eadn, tr\u1ed1n thu\u1ebf. Tr\u01b0\u1edbc \u0111\u1ec1 xu\u1ea5t n\u00e0y, trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean T\u1ea1p ch\u00ed Thu\u1ebf nhi\u1ec1u chuy\u00ean gia, lu\u1eadt s\u01b0 cho r\u1eb1ng \u0111\u00e2y l\u00e0 bi\u1ec7n ph\u00e1p c\u1ea7n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14062,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-14061","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>1.909. 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