{"id":17450,"date":"2016-07-25T13:27:43","date_gmt":"2016-07-25T06:27:43","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=17450"},"modified":"2022-04-10T14:08:10","modified_gmt":"2022-04-10T07:08:10","slug":"1-214-du-thao-luat-phong-chong-tham-nhung-bat-nham-hon-bo-sot","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-214-du-thao-luat-phong-chong-tham-nhung-bat-nham-hon-bo-sot\/","title":{"rendered":"1.214. D\u1ef1 th\u1ea3o Lu\u1eadt Ph\u00f2ng ch\u1ed1ng tham nh\u0169ng: B\u1eaft nh\u1ea7m h\u01a1n b\u1ecf s\u00f3t!?"},"content":{"rendered":"
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(VT) – \u0110\u00f3 l\u00e0 \u00fd ki\u1ebfn c\u1ee7a LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u01b0\u1edfng Ban T\u01b0 v\u1ea5n & Ph\u1ea3n bi\u1ec7n Ch\u00ednh s\u00e1ch, H\u1ed9i C\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb Doanh nghi\u1ec7p VN (VACD,) khi ph\u00e2n t\u00edch v\u1ec1 D\u1ef1 th\u1ea3o Lu\u1eadt Ph\u00f2ng ch\u1ed1ng tham nh\u0169ng (PCTN) s\u1eeda \u0111\u1ed5i m\u00e0 Thanh tra Ch\u00ednh ph\u1ee7 \u0111ang l\u1ea5y \u00fd ki\u1ebfn nh\u00e2n d\u00e2n.<\/strong><\/div>\n
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\"Lu\u1eadt<\/a><\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 2015 quy \u0111\u1ecbnh kh\u00e1c c\u01a1 b\u1ea3n v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 kh\u00f4ng ch\u1ec9 x\u1eed ph\u1ea1t h\u00ecnh s\u1ef1 v\u1ec1 c\u00e1c t\u1ed9i tham nh\u0169ng \u0111\u1ed1i v\u1edbi khu v\u1ef1c nh\u00e0 n\u01b0\u1edbc, m\u00e0 m\u1edf r\u1ed9ng sang c\u1ea3 khu v\u1ef1c ngo\u00e0i nh\u00e0 n\u01b0\u1edbc.<\/p>\n<\/div>\n<\/header>\n

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Thi\u1ebfu th\u1ef1c t\u1ebf, v\u1eeba b\u1ea5t kh\u1ea3 thi<\/b><\/p>\n

M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111ang \u0111\u01b0\u1ee3c d\u01b0 lu\u1eadn v\u00e0 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p quan t\u00e2m l\u00e0 vi\u1ec7c Thanh tra Ch\u00ednh ph\u1ee7 c\u00f4ng b\u1ed1 l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 D\u1ef1 th\u1ea3o Lu\u1eadt Ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng (s\u1eeda \u0111\u1ed5i) \u0111\u00e3 b\u1ed5 sung \u0110i\u1ec1u 112 \u201cKi\u1ec3m so\u00e1t t\u00e0i s\u1ea3n, thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi l\u00e3nh \u0111\u1ea1o, qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d, trong \u0111\u00f3 quy \u0111\u1ecbnh: \u201cNg\u01b0\u1eddi gi\u1eef ch\u1ee9c v\u1ee5 Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c, Tr\u01b0\u1edfng Ban Ki\u1ec3m so\u00e1t, K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, qu\u1ef9 \u0111\u1ea7u t\u01b0 c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai t\u00e0i s\u1ea3n, thu nh\u1eadp\u201d. \u00d4ng c\u00f3 \u00fd ki\u1ebfn g\u00ec v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y?<\/i><\/b><\/p>\n

– Quy \u0111\u1ecbnh nh\u01b0 th\u1ebf l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, v\u00ec ch\u1ec9 c\u00f3 ng\u01b0\u1eddi li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n, t\u00e0i s\u1ea3n c\u1ee7a nh\u00e0 n\u01b0\u1edbc m\u1edbi ph\u1ea3i k\u00ea khai t\u00e0i s\u1ea3n, thu nh\u1eadp, ch\u1ee9 kh\u00f4ng th\u1ec3 m\u1edf r\u1ed9ng h\u01a1n. \u0110i\u1ec1u lu\u1eadt tr\u00ean c\u1ee7a D\u1ef1 th\u1ea3o Lu\u1eadt \u0111\u00e3 m\u1eafc ph\u1ea3i nhi\u1ec1u l\u1ed7i v\u1ec1 n\u1ed9i dung v\u00e0 k\u1ef9 thu\u1eadt so\u1ea1n th\u1ea3o nh\u01b0 sau:<\/p>\n

Th\u1ee9 nh\u1ea5t,<\/i>\u00a0n\u1ebfu doanh nghi\u1ec7p d\u00e2n doanh ph\u1ea3i k\u00ea khai t\u00e0i s\u1ea3n, thu nh\u1eadp, th\u00ec ph\u1ea3i l\u00e0 t\u1ea5t c\u1ea3, ch\u1ee9 kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf 3 lo\u1ea1i l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 qu\u1ef9 \u0111\u1ea7u t\u01b0. Nh\u1ea5t l\u00e0 3 lo\u1ea1i n\u00e0y \u0111\u00e3 ph\u1ea3i th\u1ef1c hi\u1ec7n theo nhi\u1ec1u quy \u0111\u1ecbnh ri\u00eang v\u1ec1 c\u00f4ng khai, ch\u1eb7t ch\u1ebd \u0111\u1ed1i v\u1edbi qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh v\u00e0 ch\u1ebf \u0111\u1ed9 th\u00f4ng tin, b\u00e1o c\u00e1o,\u2026<\/p>\n

Th\u1ee9 hai,<\/i>\u00a0t\u00ean g\u1ecdi \u0110i\u1ec1u 112 l\u00e0 \u201cKi\u1ec3m so\u00e1t t\u00e0i s\u1ea3n, thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi l\u00e3nh \u0111\u1ea1o, qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d, nh\u01b0ng l\u1ea1i kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc. C\u1ee5 th\u1ec3 l\u00e0, vi\u1ec7c k\u00ea khai t\u00e0i s\u1ea3n, thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u1ea1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 43 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai t\u00e0i s\u1ea3n, thu nh\u1eadp\u201d (l\u1ea1i kh\u00f4ng c\u00f3 3 lo\u1ea1i tr\u00ean).<\/p>\n

Th\u1ee9 ba,<\/i>\u00a0c\u0169ng t\u00ean g\u1ecdi \u0110i\u1ec1u 112 l\u00e0 \u201cKi\u1ec3m so\u00e1t t\u00e0i s\u1ea3n, thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi l\u00e3nh \u0111\u1ea1o, qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d, nh\u01b0ng trong \u0111\u00f3 l\u1ea1i quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u1ea3 Tr\u01b0\u1edfng ban ki\u1ec3m so\u00e1t. Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2015, th\u00ec Tr\u01b0\u1edfng ban ki\u1ec3m so\u00e1t l\u00e0 ng\u01b0\u1eddi ki\u1ec3m so\u00e1t, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi l\u00e3nh \u0111\u1ea1o hay ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p. V\u00e0 kho\u1ea3n 5 c\u1ee7a \u0111i\u1ec1u lu\u1eadt n\u00e0y l\u1ea1i quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n, thu nh\u1eadp \u201cc\u1ee7a ng\u01b0\u1eddi gi\u1eef ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p c\u1ee7a m\u00ecnh.\u201d Nh\u01b0 v\u1eady, th\u00ec l\u1ea1i lo\u1ea1i b\u1ecf vi\u1ec7c ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n, thu nh\u1eadp \u0111\u1ed1i v\u1edbi Tr\u01b0\u1edfng ban ki\u1ec3m so\u00e1t.<\/p>\n

Th\u1ee9 t\u01b0,<\/i>\u00a0D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh \u201cBan ki\u1ec3m so\u00e1t trong c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, qu\u1ef9 \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n, thu nh\u1eadp\u201d. Nh\u01b0 v\u1eady, Tr\u01b0\u1edfng ban ki\u1ec3m so\u00e1t tr\u1edd th\u00e0nh v\u1eeba \u0111\u00e1 b\u00f3ng, v\u1eeba th\u1ed5i c\u1ecfi, v\u00ec v\u1eeba l\u00e0 ng\u01b0\u1eddi ph\u1ea3i k\u00ea khai, \u0111\u1ed3ng th\u1eddi l\u1ea1i v\u1eeba l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ebfm so\u00e1t ch\u00ednh vi\u1ec7c k\u00ea khai.<\/p>\n

Th\u1ee9 n\u0103m,<\/i>\u00a0D\u1ef1 th\u1ea3o ch\u1ec9 quy \u0111\u1ecbnh \u201cCh\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\u201d ph\u1ea3i k\u00ea khai t\u00e0i s\u1ea3n, thu nh\u1eadp. V\u1eady nh\u1eefng ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u01b0\u01a1ng t\u1ef1 kh\u00e1c nh\u01b0 Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean hay Ch\u1ee7 t\u1ecbch c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n (theo Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) hay Ch\u1ee7 t\u1ecbch v\u00e0 th\u00e0nh vi\u00ean Ban \u0111\u1ea1i di\u1ec7n qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n (theo Lu\u1eadt Ch\u1ee9ng kho\u00e1n), l\u1ea1i kh\u00f4ng ph\u1ea3i k\u00ea khai?<\/p>\n

Th\u1ee9 s\u00e1u,<\/i>\u00a0D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh \u201cT\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c\u201d, th\u00ec s\u1ebd b\u1ecb hi\u1ec3u l\u00e0 y\u00eau c\u1ea7u \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i v\u1edbi c\u1ea3 T\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u Gi\u00e1m \u0111\u1ed1c trong m\u1ed7i doanh nghi\u1ec7p. Vi\u1ebft \u0111\u00fang ph\u1ea3i l\u00e0 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c ho\u1eb7c Gi\u00e1m \u0111\u1ed1c. Ngo\u00e0i ra, n\u1ebfu \u0111\u00e3 quy \u0111\u1ecbnh th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p d\u00e2n doanh ph\u1ea3i k\u00ea khai, th\u00ec c\u00f2n ph\u1ea3i y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi c\u1ea3 Ph\u00f3 gi\u00e1m \u0111\u1ed1c ho\u1eb7c Ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c, v\u00ec c\u00f2n d\u1ec5 li\u00ean quan \u0111\u1ebfn tham nh\u0169ng h\u01a1n.<\/p>\n

\"Thanh<\/a>Thanh tra m\u00e0 kh\u00f4ng gi\u1ea3i quy\u1ebft t\u1eadn g\u1ed1c v\u1ea5n \u0111\u1ec1 th\u00ec ch\u1ec9 nh\u01b0 “b\u1eaft c\u00f3c b\u1ecf \u0111\u0129a” (tranh minh h\u1ecda).<\/span><\/div>\n

Kh\u00f4ng n\u00ean c\u00f3 t\u01b0 t\u01b0\u1edfng \u201cb\u1eaft nh\u1ea7m\u201dc\u00f2n h\u01a1n \u201cb\u1ecf s\u00f3t\u201d<\/b><\/p>\n

Theo Ban so\u1ea1n th\u1ea3o d\u1ef1 lu\u1eadt, m\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c n\u00e0y l\u00e0 \u0111\u1ec3 ng\u0103n ng\u1eeba h\u00e0nh vi tham nh\u0169ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c ngo\u00e0i khu v\u1ef1c nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2015 (t\u1ed9i tham \u00f4 t\u00e0i s\u1ea3n, h\u1ed1i l\u1ed9) v\u00e0 c\u00e1c h\u00e0nh vi kh\u00e1c nh\u01b0 \u0111\u01b0a h\u1ed1i l\u1ed9, m\u00f4i gi\u1edbi h\u1ed1i l\u1ed9… \u0110\u1ed3ng th\u1eddi Ban so\u1ea1n th\u1ea3o c\u0169ng cho r\u1eb1ng, c\u01a1 ch\u1ebf qu\u1ea3n tr\u1ecb v\u00e0 \u0111i\u1ec1u h\u00e0nh c\u1ee7a nh\u00f3m ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, qu\u1ef9 \u0111\u1ea7u t\u01b0, c\u00f4ng ty \u0111\u1ea1i ch\u00fang c\u00f3 s\u1ef1 ph\u00e2n t\u00e1ch r\u00f5 r\u00e0ng gi\u1eefa ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1ec1 l\u1ee3i \u00edch v\u00e0 \u0111\u00e2y ch\u00ednh l\u00e0 y\u1ebfu t\u1ed1 d\u1eabn \u0111\u1ebfn nguy c\u01a1 l\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd. Th\u01b0a \u00f4ng, l\u1eadp lu\u1eadn nh\u01b0 v\u1eady \u0111\u00e3 \u0111\u1ee7 s\u1ee9c thuy\u1ebft ph\u1ee5c ch\u01b0a?<\/i><\/b><\/p>\n

– \u0110\u00fang l\u00e0 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 2015 quy \u0111\u1ecbnh kh\u00e1c c\u01a1 b\u1ea3n v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 kh\u00f4ng ch\u1ec9 x\u1eed ph\u1ea1t h\u00ecnh s\u1ef1 v\u1ec1 c\u00e1c t\u1ed9i tham nh\u0169ng \u0111\u1ed1i v\u1edbi khu v\u1ef1c nh\u00e0 n\u01b0\u1edbc, m\u00e0 m\u1edf r\u1ed9ng sang c\u1ea3 khu v\u1ef1c ngo\u00e0i nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, l\u1eadp lu\u1eadn nh\u01b0 tr\u00ean \u0111\u00e3 sai l\u1ea7m \u1edf \u00edt nh\u1ea5t 4 \u0111i\u1ec3m nh\u01b0 sau:<\/p>\n

Th\u1ee9 nh\u1ea5t,<\/i>\u00a0\u0111\u00e3 c\u00f3 s\u1ef1 nh\u1ea7m l\u1eabn khi \u0111\u00e1nh \u0111\u1ed3ng gi\u1eefa ph\u00e1p lu\u1eadt h\u00ecnh s\u1ef1 v\u00e0 ph\u00e1p lu\u1eadt PCTN. M\u1edf r\u1ed9ng khu v\u1ef1c PCTN v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00ecnh s\u1ef1 v\u1ec1 t\u1ed9i tham nh\u0169ng, kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai t\u00e0i s\u1ea3n, thu nh\u1eadp. N\u1ebfu th\u1ebf th\u00ec gi\u1ea3i th\u00edch l\u00e0m sao tr\u01b0\u1edbc vi\u1ec7c x\u1eed ph\u1ea1t t\u1ed9i tham nh\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 n\u1eeda tri\u1ec7u doanh nghi\u1ec7p, nh\u01b0ng l\u1ea1i ch\u1ec9 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai \u0111\u1ed1i v\u1edbi kho\u1ea3ng 3 ng\u00e0n trong s\u1ed1 \u0111\u00f3?<\/p>\n

Th\u1ee9 hai,<\/i>\u00a0c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 qu\u1ef9 \u0111\u1ea7u t\u01b0 l\u00e0 nh\u1eefng t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd v\u00e0 minh b\u1ea1ch h\u01a1n h\u1eb3n c\u00e1c doanh nghi\u1ec7p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n v\u00e0 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n

Th\u1ee9 ba,<\/i>\u00a0n\u1ebfu 3 nh\u00f3m t\u1ed5 ch\u1ee9c kinh t\u1ebf n\u00f3i tr\u00ean ph\u1ea3i k\u00ea khai, th\u00ec t\u1ea1i sao c\u00f4ng ty b\u1ea3o hi\u1ec3m, c\u00f4ng ty ch\u1ee9ng kho\u00e1n v\u00e0 m\u1ed9t s\u1ed1 \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh kh\u00e1c (ch\u01b0a ph\u1ea3i l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang) l\u1ea1i kh\u00f4ng ph\u1ea3i k\u00ea khai?<\/p>\n

Th\u1ee9 t\u01b0,\u00a0<\/i>n\u1ebfu \u0111\u00e3 c\u00f3 \u201cs\u1ef1 ph\u00e2n t\u00e1ch r\u00f5 r\u00e0ng gi\u1eefa ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1ec1 l\u1ee3i \u00edch\u201d, th\u00ec \u0111i\u1ec1u \u0111\u00f3 c\u00e0ng kh\u00e1ch quan, khoa h\u1ecdc, c\u00f4ng khai v\u00e0 minh b\u1ea1ch, ch\u1ee9 kh\u00f4ng ph\u1ea3i \u201cch\u00ednh l\u00e0 y\u1ebfu t\u1ed1 d\u1eabn \u0111\u1ebfn nguy c\u01a1 l\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd\u201d nh\u01b0 l\u00fd gi\u1ea3i c\u1ee7a Ban so\u1ea1n th\u1ea3o.<\/p>\n

C\u1ee9 cho l\u00e0 vi\u1ec7c th\u1ef1c thi Kho\u1ea3n 3, \u0110i\u1ec1u 112 c\u1ee7a D\u1ef1 th\u1ea3o lu\u1eadt s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u00ec vi\u1ec7c k\u00ea khai t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t Ch\u1ee7 t\u1ecbch, Gi\u00e1m \u0111\u1ed1c l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u00e1c C\u00f4ng ty li\u00ean doanh, 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i c\u00f3 kh\u1ea3 thi kh\u00f4ng? Ch\u1eb3ng nh\u1ebd b\u1eaft h\u1ecd khai \u1edf qu\u00ea nh\u00e0 h\u1ecd c\u00f3 nh\u1eefng t\u00e0i s\u1ea3n ri\u00eang g\u00ec, c\u00f3 bao nhi\u00eau xe, bao nhi\u00eau bi\u1ec7t th\u1ef1, bao nhi\u00eau \u0111\u1ea5t\u2026 ?<\/i><\/b><\/p>\n

– \u0110\u00fang l\u00e0 vi\u1ec7c quy \u0111\u1ecbnh nh\u01b0 v\u1eady l\u00e0 b\u1ea5t h\u1ee3p l\u00fd, kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 b\u1ea5t kh\u1ea3 thi. N\u1ebfu v\u1eady, th\u00ec nhi\u1ec1u nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i s\u1ebd r\u1ea5t e ng\u1ea1i v\u00e0 th\u1eadm ch\u00ed s\u1ebd r\u00fat kh\u1ecfi Vi\u1ec7t Nam. Kh\u00f4ng th\u1ec3 b\u1eaft ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i k\u00ea khai t\u00e0i s\u1ea3n c\u1ee7a h\u1ecd \u1edf n\u01b0\u1edbc ngo\u00e0i. Nh\u01b0 v\u1eady, ho\u1eb7c l\u00e0 kh\u00f4ng ph\u1ea3i k\u00ea khai ho\u1eb7c ch\u1ec9 k\u00ea khai \u0111\u01b0\u1ee3c m\u1ed9t ph\u1ea7n nh\u1ecf t\u00e0i s\u1ea3n, th\u00ec l\u1ea1i t\u1ea1o ra s\u1ef1 kh\u00f4ng c\u00f4ng b\u1eb1ng gi\u1eefa nh\u1eefng ng\u01b0\u1eddi qu\u1ea3n l\u00fd l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi \u1edf trong n\u01b0\u1edbc (trong khi ng\u01b0\u1eddi Vi\u1ec7t Nam ph\u1ea3i k\u00ea khai c\u1ea3 t\u00e0i s\u1ea3n, t\u00e0i kho\u1ea3n \u1edf n\u01b0\u1edbc ngo\u00e0i). Nh\u1ea5t l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ch\u1ec9 l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u1ee7a c\u00f4ng ty 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00f4ng ty li\u00ean doanh v\u1edbi n\u01b0\u1edbc ngo\u00e0i, m\u00e0 c\u00f2n c\u00f3 th\u1ec3 l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u1ea1i b\u1ea5t k\u1ef3 c\u00f4ng ty n\u00e0o kh\u00e1c, kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

Ngo\u00e0i ra, kho\u1ea3n 2 c\u1ee7a \u0110i\u1ec1u lu\u1eadt th\u00ec kh\u00f4ng quy \u0111\u1ecbnh nh\u1eefng ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00e1c c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, nh\u01b0ng ngay t\u1ea1i kho\u1ea3n 3 d\u01b0\u1edbi \u0111\u00f3 th\u00ec l\u1ea1i quy \u0111\u1ecbnh, doanh nghi\u1ec7p ph\u1ea3i ban h\u00e0nh quy \u0111\u1ecbnh vi\u1ec7c k\u00ea khai t\u00e0i s\u1ea3n, thu nh\u1eadp v\u00e0 ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n, thu nh\u1eadp c\u1ee7a nh\u1eefng ng\u01b0\u1eddi gi\u1eef ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd kh\u00e1c c\u1ee7a doanh nghi\u1ec7p ngo\u00e0i c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2.<\/p>\n

\u201cV\u00f2ng kim c\u00f4\u201d si\u1ebft c\u1ed5 doanh nghi\u1ec7p<\/b><\/p>\n

Nhi\u1ec1u doanh nh\u00e2n cho r\u1eb1ng, n\u1ebfu quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c lu\u1eadt h\u00f3a trong Lu\u1eadt PCTN th\u00ec, r\u1ea5t c\u00f3 th\u1ec3, s\u1ebd qu\u00e0ng th\u00eam m\u1ed9t c\u00e1i \u201cv\u00f2ng kim c\u00f4\u201d n\u1eefa v\u00e0o c\u1ed5 doanh nghi\u1ec7p v\u00e0 c\u00f3 th\u1ec3 s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 \u201c\u0111\u00e8n xanh\u201d \u0111\u1ec3 c\u01a1 quan thanh tra, c\u00f4ng an nh\u0169ng nhi\u1ec5u doanh nghi\u1ec7p. Theo \u00f4ng n\u1ed7i lo n\u00e0y l\u00e0 c\u00f3 c\u01a1 s\u1edf kh\u00f4ng?<\/i><\/b><\/p>\n

– \u0110\u01b0\u01a1ng nhi\u00ean vi\u1ec7c k\u00ea khai s\u1ebd \u0111i \u0111\u00f4i v\u1edbi vi\u1ec7c ph\u1ea3i c\u00f4ng khai v\u00e0 nhi\u1ec1u y\u00eau c\u1ea7u kh\u00e1c v\u1ec1 vi\u1ec7c ki\u1ec3m so\u00e1t, theo d\u00f5i, x\u00e1c minh gi\u00e1m s\u00e1t, ki\u1ec3m tra, thanh tra, \u0111i\u1ec1u tra v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 thu nh\u1eadp. Nh\u01b0 v\u1eady c\u0169ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c nhi\u1ec1u c\u01a1 quan, k\u1ec3 c\u1ea3 c\u00f3 hay kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp, c\u00f3 th\u1ec3 c\u00f3 th\u00eam c\u01a1 s\u1edf hay t\u1ea1o c\u1edb soi l\u1ed7i, b\u1eaft b\u1ebb, \u0111e do\u1ea1, g\u00e2y kh\u00f3 d\u1ec5 cho ng\u01b0\u1eddi k\u00ea khai.<\/p>\n

Kho\u1ea3n 1, \u0110i\u1ec1u 72 c\u1ee7a D\u1ef1 th\u1ea3o v\u1ec1 \u201cX\u1eed l\u00fd t\u00e0i s\u1ea3n, thu nh\u1eadp k\u00ea khai kh\u00f4ng trung th\u1ef1c\u201d quy \u0111\u1ecbnh, c\u01a1 quan, \u0111\u01a1n v\u1ecb ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n, thu nh\u1eadp c\u00f3 m\u1ed9t trong c\u00e1c tr\u00e1ch nhi\u1ec7m l\u00e0 \u201cKh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n d\u00e2n s\u1ef1 t\u1ea1i T\u00f2a \u00e1n c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 ph\u00e1n quy\u1ebft v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi ph\u1ea7n t\u00e0i s\u1ea3n, thu nh\u1eadp ch\u00eanh l\u1ec7ch n\u1ebfu ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd<\/i>.\u201d \u0110\u00e2y l\u00e0 m\u1ed9t quy \u0111\u1ecbnh v\u00f4 l\u00fd, v\u00ec kh\u00f4ng ph\u00e0i l\u00e0 quan h\u1ec7 hay tranh ch\u1ea5p d\u00e2n s\u1ef1, th\u00ec kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n d\u00e2n s\u1ef1.<\/p>\n

Nh\u1eefng c\u00e1i \u0111\u00f3 th\u1ef1c s\u1ef1 l\u00e0 \u0111i\u1ec1u \u0111\u00e1ng ng\u1ea1i, khi y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, v\u1edbi c\u00f4ng d\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u00f4ng khai, minh b\u1ea1ch nh\u01b0 \u0111\u1ed1i v\u1edbi l\u00e3nh \u0111\u1ea1o v\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd l\u00e0 c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc. Nh\u1eefng quy \u0111\u1ecbnh \u0111\u00f3 gi\u1ed1ng v\u1edbi m\u1ed9t th\u1eddi Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh t\u1ecbch thu t\u00e0i s\u1ea3n v\u00ec cho r\u1eb1ng \u0111\u00f3 l\u00e0 t\u00e0i s\u1ea3n b\u1ea5t ch\u00ednh.<\/p>\n

D\u1ef1 th\u1ea3o c\u0169ng quy \u0111\u1ecbnh, khi c\u00f3 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 t\u00e0i s\u1ea3n, thu nh\u1eadp (t\u0103ng th\u00eam) c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i k\u00ea khai b\u1ed5 sung. Tr\u00ean th\u1ef1c t\u1ebf, c\u00f3 kh\u00e1 nhi\u1ec1u ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, c\u1ed5 t\u1ee9c, cho thu\u00ea t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n h\u1ee3p ph\u00e1p kh\u00e1c tr\u00ean 200 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Nh\u01b0 v\u1eady, th\u00ec kh\u00f4ng l\u1ebd th\u00e1ng n\u00e0o h\u1ecd c\u0169ng ph\u1ea3i k\u00ea khai b\u1ed5 sung m\u1ed9t l\u1ea7n? Ch\u01b0a k\u1ec3 s\u1ed1 ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft m\u00e0 h\u1ecd s\u1edf h\u1eefu c\u00f3 th\u1ec3 t\u0103ng gi\u00e1 tr\u00ean 200 tri\u1ec7u \u0111\u1ed3ng\/ng\u00e0y, th\u00ec c\u0169ng ph\u1ea3i k\u00ea khai b\u1ed5 sung? Trong khi, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, th\u00ec nh\u1eefng th\u00f4ng tin n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai n\u1ed9p thu\u1ebf hay c\u00f4ng khai tr\u00ean s\u00e0n giao d\u1ecbch.<\/p>\n

C\u1ea7n ph\u1ea3i quan t\u00e2m \u0111\u1ebfn s\u1ef1 kh\u00e1c nhau gi\u1eefa nh\u1eefng ng\u01b0\u1eddi qu\u1ea3n l\u00fd, chi ti\u00eau t\u00e0i s\u1ea3n c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p d\u00e2n doanh. \u0110a s\u1ed1 ng\u01b0\u1eddi c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i k\u00ea khai t\u00e0i s\u1ea3n, thu nh\u1eadp \u0111\u1ec1u kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (v\u00ec thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p d\u01b0\u1edbi m\u1ee9c kh\u1edfi \u0111i\u1ec3m ph\u1ea3i n\u1ed9p thu\u1ebf l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, ch\u01b0a k\u1ec3 c\u00f2n \u00edt h\u01a1n n\u1ebfu kh\u1ea5u tr\u1eeb gia c\u1ea3nh). Ng\u01b0\u1ee3c l\u1ea1i, ng\u01b0\u1eddi ph\u1ea3i k\u00ea khai c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111a s\u1ed1 l\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

Th\u01b0a \u00f4ng, c\u0169ng c\u00f3 m\u1ed9t th\u1ef1c t\u1ebf l\u00e0 \u0111a ph\u1ea7n c\u00e1c doanh nhi\u1ec7p (T\u1ed5ng c\u00f4ng ty, t\u1eadp \u0111o\u00e0n) t\u01b0 nh\u00e2n hi\u1ec7n nay \u0111\u1ec1u ph\u00e1t tri\u1ec3n v\u00e0 \u0111i l\u00ean t\u1eeb vi\u1ec7c \u201ckinh doanh\u201d \u0111\u1ea5t \u0111ai \u0111\u1ec3 x\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng, ch\u1ee9 ch\u01b0a th\u1ea5y m\u1ed9t t\u1eadp \u0111o\u00e0n l\u1edbn n\u00e0o ph\u00e1t tri\u1ec3n l\u1ea5y n\u1ec1n t\u1ea3ng l\u00e0 CNTT. Trong s\u1ed1 \u0111\u00f3 c\u00f3 kh\u00f4ng \u00edt doanh nghi\u1ec7p \u201cc\u1ea5u k\u1ebft\u201d v\u1edbi m\u1ed9t b\u1ed9 ph\u1eadn c\u00e1n b\u1ed9 trong b\u1ed9 m\u00e1y c\u00f4ng quy\u1ec1n \u0111\u1ec3 c\u00f9ng nhau tr\u1ee5c l\u1ee3i, h\u00ecnh th\u00e0nh \u201cl\u1ee3i \u00edch nh\u00f3m\u201d (nh\u01b0 TBT Nguy\u1ec5n Ph\u00fa Tr\u1ecdng t\u1eebng n\u00f3i). Ph\u1ea3i ch\u0103ng d\u1ef1 th\u1ea3o lu\u1eadt PCTN mu\u1ed1n \u201c\u0111\u00e1nh\u201d v\u00e0o \u201cnh\u00f3m l\u1ee3i \u00edch\u201d n\u00e0y?<\/i><\/b><\/p>\n

– Lu\u1eadt PCTN \u0111\u01b0\u01a1ng nhi\u00ean c\u1ea7n \u201c\u0111\u00e1nh\u201d v\u00e0 ph\u1ea3i \u201c\u0111\u00e1nh\u201d v\u00e0o nh\u1eefng h\u00e0nh vi tham nh\u0169ng, trong \u0111\u00f3 c\u00f3 c\u00e1c nh\u00f3m l\u1ee3i \u00edch tr\u1ee5c l\u1ee3i, ph\u1ea1m ph\u00e1p. Tuy nhi\u00ean, kh\u00f4ng th\u1ec3 quy \u0111\u1ecbnh theo ki\u1ec3u \u201c\u0111\u00e1nh\u201d nh\u1ea7m h\u01a1n b\u1ecf s\u00f3t.<\/p>\n

\u0110\u1eebng v\u00ec chuy\u1ec7n kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c g\u1ea7n 1 tri\u1ec7u \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c khu v\u1ef1c Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i k\u00ea khai t\u00e0i s\u1ea3n, m\u00e0 ph\u1ea3i m\u1edf r\u1ed9ng vi\u1ec7c ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c khu v\u1ef1c phi nh\u00e0 n\u01b0\u1edbc b\u1eb1ng quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai t\u00e0i s\u1ea3n v\u00e0 thu nh\u1eadp.<\/p>\n

Xin c\u00e1m \u01a1n \u00f4ng!<\/i><\/b><\/p>\n<\/div>\n<\/div>\n

L\u00ea Th\u1ecd B\u00ecnh<\/p>\n

——————<\/p>\n

VietTimes (Ph\u00e1p lu\u1eadt) 25-7-2016:<\/em><\/strong><\/p>\n

http:\/\/viettimes.vn\/viet-nam\/phap-luat\/du-thao-luat-phong-chong-tham-nhung-bat-nham-hon-bo-sot-68746.html<\/em><\/a><\/p>\n

(2.411\/2.411)<\/em>","protected":false},"excerpt":{"rendered":"

(VT) – \u0110\u00f3 l\u00e0 \u00fd ki\u1ebfn c\u1ee7a LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u01b0\u1edfng Ban T\u01b0 v\u1ea5n & Ph\u1ea3n bi\u1ec7n Ch\u00ednh s\u00e1ch, H\u1ed9i C\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb Doanh nghi\u1ec7p VN (VACD,) khi ph\u00e2n t\u00edch v\u1ec1 D\u1ef1 th\u1ea3o Lu\u1eadt Ph\u00f2ng ch\u1ed1ng tham nh\u0169ng (PCTN) s\u1eeda \u0111\u1ed5i m\u00e0 Thanh tra Ch\u00ednh ph\u1ee7 \u0111ang […]<\/p>\n","protected":false},"author":10,"featured_media":17451,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-17450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n1.214. 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