{"id":14323,"date":"2018-04-09T15:35:51","date_gmt":"2018-04-09T08:35:51","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=14323"},"modified":"2022-04-04T18:15:41","modified_gmt":"2022-04-04T11:15:41","slug":"2-100-de-xuat-bo-sung-chuc-nang-dieu-tra-ban-dau-cho-co-quan-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-100-de-xuat-bo-sung-chuc-nang-dieu-tra-ban-dau-cho-co-quan-thue\/","title":{"rendered":"2.100. \u0110\u1ec1 xu\u1ea5t b\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra ban \u0111\u1ea7u cho c\u01a1 quan thu\u1ebf."},"content":{"rendered":"(TBTC) – T\u1ea1i h\u1ed3 s\u01a1 \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 \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra ban \u0111\u1ea7u cho c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi gian l\u1eadn, tr\u1ed1n thu\u1ebf.<\/strong><\/p>\n

C\u00e1n b\u1ed9 Chi c\u1ee5c Thu\u1ebf qu\u1eadn \u0110\u1ed1ng \u0110a (H\u00e0 N\u1ed9i) ki\u1ec3m tra vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p. \u1ea2nh: NM<\/em><\/p>\n

\"\"<\/p>\n

Theo B\u1ed9 T\u00e0i ch\u00ednh, n\u1ebfu c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n \u0111i\u1ec1u tra, th\u00ec vi\u1ec7c gi\u1ea3i quy\u1ebft c\u00e1c v\u1ee5 \u00e1n li\u00ean quan \u0111\u1ebfn tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd nhanh ch\u00f3ng, k\u1ecbp th\u1eddi, \u0111\u1ea3m b\u1ea3o s\u1ef1 c\u00f4ng b\u1eb1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

T\u1ef7 l\u1ec7 v\u1ee5 \u00e1n \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ea5p<\/strong><\/p>\n

Vi\u1ec7t Nam ng\u00e0y c\u00e0ng tham gia s\u00e2u h\u01a1n v\u00e0o th\u1ecb tr\u01b0\u1eddng kinh t\u1ebf th\u1ebf gi\u1edbi, c\u00f9ng v\u1edbi \u0111\u00f3 l\u00e0 s\u1ef1 xu\u1ea5t hi\u1ec7n c\u00e1c lo\u1ea1i h\u00ecnh c\u00f4ng ty li\u00ean danh, li\u00ean k\u1ebft, c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f4ng ty \u0111a qu\u1ed1c gia. C\u00e1c h\u00e0nh vi gian l\u1eadn, tr\u1ed1n thu\u1ebf xu\u1ea5t hi\u1ec7n ng\u00e0y c\u00e0ng nhi\u1ec1u, nh\u1ea5t l\u00e0 nh\u1eefng h\u00e0nh vi gian l\u1eadn thu\u1ebf trong l\u0129nh v\u1ef1c m\u1edbi nh\u01b0: Gian l\u1eadn th\u00f4ng qua chuy\u1ec3n gi\u00e1, b\u00e1o l\u1ed7 gi\u00e1 nh\u1eb1m tr\u1ed1n thu\u1ebf, kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, ho\u00e0n thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u\u2026 C\u00e1c h\u00e0nh vi n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u1edbi quy m\u00f4 ng\u00e0y c\u00e0ng l\u1edbn, c\u00f3 t\u1ed5 ch\u1ee9c, m\u1edf r\u1ed9ng ph\u1ea1m vi li\u00ean qu\u1ed1c gia, v\u1edbi nh\u1eefng ph\u01b0\u01a1ng th\u1ee9c, th\u1ee7 \u0111o\u1ea1n ng\u00e0y c\u00e0ng tinh vi v\u00e0 c\u00f3 di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p.<\/p>\n

\u1ede n\u01b0\u1edbc ta, c\u01a1 quan thu\u1ebf do ch\u01b0a \u0111\u01b0\u1ee3c giao quy\u1ec1n \u0111i\u1ec1u tra c\u00e1c h\u00e0nh vi t\u1ed9i ph\u1ea1m v\u1ec1 thu\u1ebf, n\u00ean to\u00e0n b\u1ed9 c\u00e1c v\u1ee5 vi ph\u1ea1m c\u00f3 d\u1ea5u hi\u1ec7u h\u00ecnh s\u1ef1 \u0111\u1ec1u chuy\u1ec3n sang c\u01a1 quan c\u00f4ng an \u0111\u1ec3 \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n. \u00d4ng L\u01b0u \u0110\u1ee9c Huy, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch (T\u1ed5ng c\u1ee5c Thu\u1ebf) cho bi\u1ebft, 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, \u0111a d\u1ea1ng, 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\u2026 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 vi\u1ec7c truy thu ti\u1ec1n tr\u1ed1n thu\u1ebf, ti\u1ec1n thu\u1ebf b\u1ecb 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

C\u0169ng theo \u0111\u1ea1i di\u1ec7n T\u1ed5ng c\u1ee5c Thu\u1ebf, do \u0111\u1eb7c th\u00f9 trong c\u00f4ng t\u00e1c \u0111i\u1ec1u tra 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. \u201cNgay c\u1ea3 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 cho vi\u1ec7c n\u00e0y, 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\u201d, \u00f4ng Huy n\u00f3i.<\/p>\n

C\u01a1 quan thu\u1ebf n\u00ean \u0111\u01b0\u1ee3c quy\u1ec1n \u0111i\u1ec1u tra ban \u0111\u1ea7u<\/strong><\/p>\n

Theo b\u00e1o c\u00e1o c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, qua r\u00e0 so\u00e1t, trong giai \u0111o\u1ea1n 2011 – 2015, c\u01a1 quan thu\u1ebf \u0111\u00e3 chuy\u1ec3n sang c\u01a1 quan c\u00f4ng an 16.087 v\u1ee5 vi\u1ec7c vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf. Trong \u0111\u00f3, th\u00f4ng tin v\u1ec1 t\u1ed9i ph\u1ea1m l\u00e0 15.692 tr\u01b0\u1eddng h\u1ee3p; ki\u1ebfn ngh\u1ecb kh\u1edfi t\u1ed1 395 tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng c\u1ee9 r\u00f5 r\u00e0ng; 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 trong s\u1ed1 15.692 tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, c\u00f3 bao nhi\u00eau tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u ph\u1ea1m t\u1ed9i. Vi\u1ec7c n\u00e0y ch\u1ec9 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua c\u00f4ng t\u00e1c \u0111i\u1ec1u tra, thu th\u1eadp ch\u1ee9ng c\u1ee9.<\/p>\n

\u201cVi\u1ec7c \u0111i\u1ec1u tra quy \u0111\u1ecbnh b\u1ed5 sung trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, v\u1ec1 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\u00f4ng t\u00e1c \u0111i\u1ec1u tra chuy\u00ean s\u00e2u c\u1ee7a c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c. Quy \u0111\u1ecbnh n\u00e0y t\u1ed1t cho to\u00e0n h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; t\u0103ng c\u01b0\u1eddng s\u1ef1 ph\u1ed1i, k\u1ebft h\u1ee3p v\u1edbi c\u00e1c ban, ng\u00e0nh c\u00f3 li\u00ean quan; ti\u1ebft ki\u1ec7m ngu\u1ed3n nh\u00e2n l\u1ef1c cho h\u1ec7 th\u1ed1ng \u0111i\u1ec1u tra hi\u1ec7n h\u00e0nh v\u00e0 \u0111\u1ea3m b\u1ea3o tr\u00e1nh phi\u1ec1n h\u00e0 cho c\u00e1c doanh nghi\u1ec7p l\u00e0m \u0103n ch\u00e2n ch\u00ednh\u201d, \u00f4ng Huy kh\u1eb3ng \u0111\u1ecbnh.<\/p>\n

\u0110\u1ea1i di\u1ec7n T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, n\u1ebfu b\u1ed5 sung th\u1ea9m quy\u1ec1n \u0111i\u1ec1u tra cho c\u01a1 quan thu\u1ebf, s\u1ebd g\u00f3p ph\u1ea7n gi\u1ea3m t\u1ea3i m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c r\u1ea5t l\u1edbn cho c\u01a1 quan \u0111i\u1ec1u tra chuy\u00ean tr\u00e1ch; gi\u00fap cho c\u01a1 quan \u0111i\u1ec1u tra chuy\u00ean tr\u00e1ch th\u1ef1c hi\u1ec7n \u0111i\u1ec1u tra t\u1ed9i ph\u1ea1m trong l\u0129nh v\u1ef1c thu\u1ebf hi\u1ec7u qu\u1ea3 h\u01a1n. B\u00ean c\u1ea1nh \u0111\u00f3, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ph\u00e1t huy ngu\u1ed3n l\u1ef1c s\u1eb5n c\u00f3 v\u1edbi \u0111\u1ed9i ng\u0169 c\u00e1n b\u1ed9 c\u00f3 n\u0103ng l\u1ef1c, chuy\u00ean m\u00f4n chuy\u00ean s\u00e2u v\u1ec1 nghi\u1ec7p v\u1ee5 thu\u1ebf, tr\u00e1nh k\u00e9o d\u00e0i th\u1eddi gian x\u00e1c minh h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. \u0110\u1ed3ng th\u1eddi, tr\u00e1nh \u0111\u1ec3 l\u1ecdt t\u1ed9i ph\u1ea1m trong l\u0129nh v\u1ef1c thu\u1ebf, \u0111em l\u1ea1i c\u00f4ng b\u1eb1ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.<\/p>\n

 <\/p>\n

*\u00d4ng T\u00f4 Ho\u00e0i Nam, Ph\u00f3 Ch\u1ee7 t\u1ecbch ki\u00eam T\u1ed5ng Th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i Doanh nghi\u1ec7p (DN) nh\u1ecf v\u00e0 v\u1eeba Vi\u1ec7t Nam:<\/em><\/p>\n

Gi\u1ea3m g\u00e1nh n\u1eb7ng \u0111i\u1ec1u tra cho c\u01a1 quan ch\u1ee9c n\u0103ng<\/strong><\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
\u00a0\u00d4ng T\u00f4 Ho\u00e0i Nam<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u01b0\u1edbc nay, c\u00e1c h\u00e0nh vi vi ph\u1ea1m lu\u1eadt ph\u00e1p 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 x\u1eed l\u00fd, kh\u1edfi t\u1ed1. \u0110i\u1ec1u n\u00e0y g\u00e2y b\u1ea5t c\u1eadp, d\u1eabn \u0111\u1ebfn t\u1ef7 l\u1ec7 x\u1eed l\u00fd hi\u1ec7u qu\u1ea3 ch\u01b0a cao. \u0110\u00e2y l\u00e0 l\u0129nh v\u1ef1c ph\u1ee9c t\u1ea1p, c\u00f3 t\u00ednh chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 kh\u00e1 cao, t\u1eeb ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch cho \u0111\u1ebfn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, thanh to\u00e1n\u2026, trong khi c\u01a1 quan \u0111i\u1ec1u tra c\u00f2n h\u1ea1n ch\u1ebf v\u1ec1 l\u1ef1c l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n, kh\u00f4ng chuy\u00ean s\u00e2u v\u1ec1 nghi\u1ec7p v\u1ee5.<\/p>\n

Do \u0111\u00f3, khi giao ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra ban \u0111\u1ea7u cho c\u01a1 quan thu\u1ebf, ch\u00fang ta s\u1ebd kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c\u00a0 nh\u1eefng b\u1ea5t c\u1eadp \u0111\u00f3. \u0110\u1ed3ng th\u1eddi, gi\u1ea3m t\u1ea3i m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c kh\u00e1 l\u1edbn cho c\u00e1c c\u01a1 quan \u0111i\u1ec1u tra chuy\u00ean tr\u00e1ch. Ngo\u00e0i ra, \u0111\u1ec1 xu\u1ea5t n\u00e0y c\u0169ng s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c trong vi\u1ec7c gi\u1ea3m th\u1eddi gian x\u00e1c minh h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, k\u1ecbp th\u1eddi x\u1eed l\u00fd c\u00e1c v\u1ee5 vi\u1ec7c vi ph\u1ea1m.<\/p>\n

* \u00d4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c:<\/em><\/p>\n

C\u1ea7n nhanh ch\u00f3ng giao th\u1ea9m quy\u1ec1n \u0111i\u1ec1u tra ban \u0111\u1ea7u cho c\u01a1 quan thu\u1ebf<\/em><\/strong><\/p>\n\n\n\n\n
\"\"<\/em><\/td>\n<\/tr>\n
\u00d4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thu\u1ebf l\u00e0 l\u0129nh v\u1ef1c r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. C\u00e1c vi ph\u1ea1m v\u1ec1 thu\u1ebf c\u0169ng r\u1ea5t ph\u1ee9c t\u1ea1p, trong khi c\u00e1c c\u01a1 quan ngo\u00e0i cu\u1ed9c r\u1ea5t kh\u00f3 nh\u1eadn di\u1ec7n, ph\u00e1t hi\u1ec7n \u0111\u1ec3 x\u1eed l\u00fd k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c c\u00e1c h\u00e0nh vi gian l\u1eadn, m\u00e0 ph\u1ea3i ph\u1ee5 thu\u1ed9c v\u00e0o \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/em><\/p>\n

\u0110\u1eb7c bi\u1ec7t, v\u1edbi th\u1ef1c tr\u1ea1ng ng\u00e0y c\u00e0ng c\u00f3 nhi\u1ec1u v\u1ee5 vi\u1ec7c vi ph\u1ea1m v\u1ec1 thu\u1ebf v\u1edbi quy m\u00f4 ng\u00e0y c\u00e0ng l\u1edbn, th\u1ee7 \u0111o\u1ea1n tinh vi th\u00ec s\u1ef1 ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n k\u1ecbp th\u1eddi s\u1ebd kh\u00f4ng ch\u1ec9 g\u00f3p ph\u1ea7n quan tr\u1ecdng v\u00e0o vi\u1ec7c \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu m\u00e0 quan tr\u1ecdng h\u01a1n l\u00e0 gi\u00fap m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch, trong s\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng h\u01a1n, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nh\u1eefng gian l\u1eadn, vi ph\u1ea1m trong l\u0129nh v\u1ef1c thu\u1ebf.<\/em><\/p>\n

V\u00ec v\u1eady, theo t\u00f4i c\u1ea7n nhanh ch\u00f3ng giao th\u1ea9m quy\u1ec1n \u0111i\u1ec1u tra ban \u0111\u1ea7u cho c\u01a1 quan thu\u1ebf.\u00a0 \u0110i k\u00e8m v\u1edbi \u0111\u00f3, c\u0169ng c\u1ea7n c\u00f3 nh\u1eefng quy \u0111\u1ecbnh nh\u1eb1m h\u1ea1n ch\u1ebf m\u1eb7t tr\u00e1i \u0111\u1ec3 ng\u0103n ch\u1eb7n h\u00e0nh vi l\u1ea1m quy\u1ec1n, sai tr\u00e1i c\u1ee7a c\u00e1n b\u1ed9 th\u1ef1c thi, \u0111\u1ea3m b\u1ea3o s\u1ef1 kh\u00e1ch quan, c\u00f4ng b\u1eb1ng v\u00e0 minh b\u1ea1ch.<\/em><\/p>\n

 <\/p>\n

* B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam:<\/em><\/p>\n

C\u00f4ng c\u1ee5 t\u1ed1t \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3 h\u01a1n<\/strong><\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e3 c\u00f3 m\u1ed9t s\u1ed1 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n giao ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra ban \u0111\u1ea7u cho c\u01a1 quan thu\u1ebf, ch\u1eb3ng h\u1ea1n nh\u01b0 Nh\u1eadt B\u1ea3n v\u00e0 \u0111\u00e3 r\u1ea5t th\u00e0nh c\u00f4ng trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf, x\u1eed l\u00fd c\u00e1c vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n

M\u1ed7i ng\u00e0nh c\u00f3 m\u1ed9t ch\u1ee9c n\u0103ng chuy\u00ean m\u00f4n ri\u00eang v\u00e0 thu\u1ebf l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c kh\u00e1 ph\u1ee9c t\u1ea1p, \u0111\u00f2i h\u1ecfi t\u00ednh chuy\u00ean m\u00f4n cao. N\u1ebfu c\u00e1c c\u01a1 quan kh\u00e1c th\u1ef1c hi\u1ec7n, nghi\u1ec7p v\u1ee5 kh\u00f4ng chuy\u00ean s\u00e2u, ph\u1ea3i \u0111\u1ed1i chi\u1ebfu qua c\u00e1n b\u1ed9 thu\u1ebf s\u1ebd t\u1ed1n th\u1eddi gian v\u00e0 c\u1ea3 chi ph\u00ed \u0111i\u1ec1u tra. \u0110\u1ec3 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra, qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00f3 t\u00ednh li\u00ean ho\u00e0n n\u00ean s\u1ebd ch\u1ee7 \u0111\u1ed9ng v\u00e0 ch\u00ednh x\u00e1c h\u01a1n. \u0110\u1ed3ng th\u1eddi, c\u00e1n b\u1ed9 thu\u1ebf khi th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra thu\u1ebf, ph\u00f9 h\u1ee3p v\u1ec1 nghi\u1ec7p v\u1ee5 v\u00e0 \u0111\u00fang ch\u1ee9c n\u0103ng chuy\u00ean m\u00f4n n\u00ean s\u1ebd tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c sai s\u00f3t, gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian c\u0169ng nh\u01b0 gi\u1ea3m chi ph\u00ed, nh\u00e2n l\u1ef1c\u2026<\/p>\n

Do v\u1eady, vi\u1ec7c giao cho c\u01a1 quan thu\u1ebf quy\u1ec1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u tra ban \u0111\u1ea7u s\u1ebd l\u00e0 c\u00f4ng c\u1ee5 t\u1ed1t \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3 h\u01a1n v\u00e0 gi\u00fap cho vi\u1ec7c x\u1eed l\u00fd c\u00e1c vi ph\u1ea1m \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n

Nh\u1eadt Minh – T\u1ed1 Uy\u00ean<\/strong><\/p>\n

\n

Th\u1eddi b\u00e1o T\u00e0i ch\u00ednh (Thu\u1ebf v\u1edbi cu\u1ed9c s\u1ed1ng) 09-4-2018:<\/em><\/strong><\/p>\n

http:\/\/thoibaotaichinhvietnam.vn\/pages\/thue-voi-cuoc-song\/2018-04-09\/de-xuat-bo-sung-chuc-nang-dieu-tra-ban-dau-cho-co-quan-thue-55922.aspx<\/em><\/a><\/p>\n

(231\/1.520)<\/em>","protected":false},"excerpt":{"rendered":"

(TBTC) – T\u1ea1i h\u1ed3 s\u01a1 \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 \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra ban \u0111\u1ea7u cho c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi gian l\u1eadn, tr\u1ed1n thu\u1ebf. C\u00e1n b\u1ed9 Chi c\u1ee5c Thu\u1ebf qu\u1eadn \u0110\u1ed1ng \u0110a (H\u00e0 N\u1ed9i) ki\u1ec3m tra vi\u1ec7c s\u1eed […]<\/p>\n","protected":false},"author":7,"featured_media":14324,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-14323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.100. \u0110\u1ec1 xu\u1ea5t b\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra ban \u0111\u1ea7u cho c\u01a1 quan thu\u1ebf. - 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\/2-100-de-xuat-bo-sung-chuc-nang-dieu-tra-ban-dau-cho-co-quan-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.100. \u0110\u1ec1 xu\u1ea5t b\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra ban \u0111\u1ea7u cho c\u01a1 quan thu\u1ebf.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(TBTC) – T\u1ea1i h\u1ed3 s\u01a1 \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 \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra ban \u0111\u1ea7u cho c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi gian l\u1eadn, tr\u1ed1n thu\u1ebf. 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