{"id":18028,"date":"2018-05-13T09:15:57","date_gmt":"2018-05-13T02:15:57","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=18028"},"modified":"2022-04-15T09:20:10","modified_gmt":"2022-04-15T02:20:10","slug":"2-162-co-quan-thue-co-can-bao-kiem","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-162-co-quan-thue-co-can-bao-kiem\/","title":{"rendered":"2.162. C\u01a1 quan thu\u1ebf c\u00f3 c\u1ea7n “b\u1ea3o ki\u1ebfm”?"},"content":{"rendered":"(NL\u0110) – B\u1ed9 T\u00e0i ch\u00ednh kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c b\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1 cho c\u01a1 quan thu\u1ebf l\u00e0 c\u1ea7n thi\u1ebft nh\u1eb1m ng\u0103n ch\u1eb7n t\u1ed9i ph\u1ea1m v\u1ec1 thu\u1ebf; trong khi gi\u1edbi chuy\u00ean gia, doanh nghi\u1ec7p lo ng\u1ea1i vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 d\u1ec5 d\u1eabn \u0111\u1ebfn l\u1ea1m quy\u1ec1n<\/em><\/strong><\/p>\n

D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i xem x\u00e9t, cho \u00fd ki\u1ebfn t\u1ea1i k\u1ef3 h\u1ecdp th\u1ee9 6 (di\u1ec5n ra th\u00e1ng 10-2018), th\u00f4ng qua t\u1ea1i k\u1ef3 h\u1ecdp th\u1ee9 7 (di\u1ec5n ra th\u00e1ng 5-2019). Th\u1eddi gian c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a lu\u1eadt n\u00e0y d\u1ef1 ki\u1ebfn t\u1eeb ng\u00e0y 1-1-2020 ho\u1eb7c t\u1eeb ng\u00e0y 1-7-2020. M\u1ed9t trong nh\u1eefng n\u1ed9i dung c\u1ee7a d\u1ef1 lu\u1eadt \u0111ang g\u00e2y s\u1ef1 ch\u00fa \u00fd c\u1ee7a d\u01b0 lu\u1eadn l\u00e0 \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung th\u1ea9m quy\u1ec1n kh\u1edfi t\u1ed1, \u0111i\u1ec1u tra cho c\u01a1 quan thu\u1ebf.<\/p>\n

Kh\u00f4ng ch\u1ed3ng ch\u00e9o<\/strong><\/p>\n

Gi\u1ea3i tr\u00ecnh v\u1ec1 l\u00fd do \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung quy\u1ec1n kh\u1edfi t\u1ed1, \u0111i\u1ec1u tra cho c\u01a1 quan thu\u1ebf, c\u01a1 quan so\u1ea1n th\u1ea3o lu\u1eadt, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft 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. 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 qu\u1ea3n l\u00fd 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 tr\u1ed1n, \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 t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1. M\u1ed9t s\u1ed1 n\u01b0\u1edbc nh\u01b0 M\u1ef9, Nga c\u00f2n t\u1ed5 ch\u1ee9c l\u1ef1c l\u01b0\u1ee3ng c\u1ea3nh s\u00e1t thu\u1ebf, t\u00f2a \u00e1n thu\u1ebf.<\/p>\n

T\u1ea1i Vi\u1ec7t Nam, 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 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. Tuy nhi\u00ean, t\u1ec9 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, thanh to\u00e1n… 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 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

B\u1ed9 T\u00e0i ch\u00ednh kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c b\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra cho c\u01a1 quan thu\u1ebf trong d\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 \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, 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, 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

B\u1ecb c\u00e1o Nguy\u1ec5n H\u1eefu Th\u1ea1nh, nguy\u00ean Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH N\u00f4ng d\u01b0\u1ee3c \u0110i\u1ec7n B\u00e0n (t\u1ec9nh Qu\u1ea3ng Nam), trong v\u1ee5 \u00e1n x\u00e9t x\u1eed v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf\u1ea2nh: Tr\u1ea7n Th\u01b0\u1eddng<\/em><\/p>\n

Lo oan sai<\/strong><\/p>\n

Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n nay, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c giao c\u00e1c th\u1ea9m quy\u1ec1n nh\u01b0: thanh tra, ki\u1ec3m tra; c\u01b0\u1ee1ng ch\u1ebf ti\u1ec1n n\u1ee3 thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf t\u1eeb phong t\u1ecfa t\u00e0i kho\u1ea3n… Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n vi ph\u1ea1m c\u00f3 d\u1ea5u hi\u1ec7u h\u00ecnh s\u1ef1, c\u01a1 quan thu\u1ebf chuy\u1ec3n h\u1ed3 s\u01a1 sang c\u00f4ng an \u0111\u1ec3 kh\u1edfi t\u1ed1, \u0111i\u1ec1u tra.<\/p>\n

V\u1edbi vi\u1ec7c b\u1ed5 sung th\u1ea9m quy\u1ec1n kh\u1edfi t\u1ed1, \u0111i\u1ec1u tra nh\u01b0 \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy\u1ec1n l\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd l\u1edbn h\u01a1n. Ch\u00ednh \u0111i\u1ec1u n\u00e0y \u0111ang g\u00e2y ra nhi\u1ec1u b\u0103n kho\u0103n, tranh lu\u1eadn.<\/p>\n

\u00d4ng Nguy\u1ec5n H\u1ed3ng Kho\u00e1i, Ph\u00f3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH T\u01b0 v\u1ea5n ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p KN H\u00e0 N\u1ed9i, d\u1eabn s\u1ed1 li\u1ec7u m\u1ed7i n\u0103m th\u1ea5t thu 80.000-100.000 t\u1ec9 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f2n nhi\u1ec1u b\u1ea5t c\u1eadp, h\u1ea1n ch\u1ebf. Ri\u00eang \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n, ng\u00e0nh thu\u1ebf \u0111\u00e3 kh\u00f4ng qu\u1ea3n n\u1ed5i. “N\u1ebfu b\u00e2y gi\u1edd giao th\u00eam th\u1ea9m quy\u1ec1n \u0111i\u1ec1u tra li\u1ec7u c\u00f3 \u0111\u1ee7 s\u1ee9c l\u00e0m kh\u00f4ng? T\u00f4i cho r\u1eb1ng c\u1ea7n xem x\u00e9t l\u1ea1i n\u0103ng l\u1ef1c c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 xem \u0111\u1ec1 xu\u1ea5t c\u00f3 t\u00ednh kh\u1ea3 thi hay kh\u00f4ng” – \u00f4ng Kho\u00e1i b\u0103n kho\u0103n.<\/p>\n

Trong khi \u0111\u00f3, nhi\u1ec1u \u00fd ki\u1ebfn lo ng\u1ea1i th\u1ef1c t\u1ebf nh\u1eefng n\u0103m qua, ch\u00ednh s\u00e1ch thu\u1ebf thay \u0111\u1ed5i qu\u00e1 nhi\u1ec1u, qu\u00e1 nhanh g\u00e2y ra nhi\u1ec1u h\u1ec7 l\u1ee5y cho ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p (DN). Sau thanh tra, ki\u1ec3m tra thu\u1ebf, ph\u00e1t hi\u1ec7n s\u1ed1 DN vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf kh\u00e1 nhi\u1ec1u nh\u01b0ng c\u0169ng c\u00f3 kh\u00f4ng \u00edt DN b\u1ecb oan sai do ch\u00ednh s\u00e1ch thu\u1ebf thay \u0111\u1ed5i qu\u00e1 nhanh g\u00e2y ra. N\u1ebfu c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c b\u1ed5 sung th\u1ea9m quy\u1ec1n \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1 d\u1ec5 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng l\u1ea1m quy\u1ec1n, g\u00e2y oan sai cho DN.<\/p>\n

C\u1ea7n thi\u1ebft ph\u1ea3i \u0111i\u1ec1u tra<\/strong><\/p>\n

Theo gi\u1ea3i tr\u00ecnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, giai \u0111o\u1ea1n 2011-2015, c\u01a1 quan thu\u1ebf \u0111\u00e3 chuy\u1ec3n sang c\u00f4ng an 16.087 tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ph\u00e1p lu\u1eadt 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. C\u00e1c h\u1ed3 s\u01a1 th\u00f4ng tin v\u1ec1 t\u1ed9i ph\u1ea1m c\u00f2n l\u1ea1i g\u1ed3m 15.692 tr\u01b0\u1eddng h\u1ee3p, 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 n\u00e0y c\u00f3 bao nhi\u00eau tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u ph\u1ea1m t\u1ed9i. B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng \u0111\u1ec3 ph\u00e2n t\u00edch \u0111\u01b0\u1ee3c nh\u01b0 \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan c\u00f4ng an, b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua c\u00f4ng t\u00e1c \u0111i\u1ec1u tra, thu th\u1eadp ch\u1ee9ng c\u1ee9. Do v\u1eady, vi\u1ec7c trao th\u00eam quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u tra cho c\u01a1 quan thu\u1ebf l\u00e0 c\u1ea7n thi\u1ebft.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/strong>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI:<\/p>\n

B\u1ed5 sung quy\u1ec1n l\u00e0 h\u1ee3p l\u00fd<\/em><\/strong><\/p>\n

Trong 4 b\u01b0\u1edbc \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1, truy t\u1ed1, x\u00e9t x\u1eed, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t ng\u00e0nh thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ed1, \u0111i\u1ec1u tra l\u00e0 h\u1ee3p l\u00fd. V\u1ec1 nguy\u00ean l\u00fd, \u0111\u1ec1 xu\u1ea5t n\u00e0y kh\u00f4ng c\u00f3 g\u00ec ph\u1ee9c t\u1ea1p, \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 sang c\u01a1 quan c\u00f4ng an. 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. Ng\u00e0nh h\u1ea3i quan c\u0169ng l\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u00e3 \u0111\u01b0\u1ee3c giao quy\u1ec1n \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1 r\u1ed3i th\u00ec giao th\u00eam quy\u1ec1n n\u00e0y cho c\u01a1 quan thu\u1ebf c\u0169ng l\u00e0 h\u1ee3p l\u00fd.<\/em><\/p>\n

\u0110\u01b0\u01a1ng nhi\u00ean l\u00e0 ch\u00fang ta ngh\u0129 \u0111\u1ebfn kh\u1ea3 n\u0103ng l\u1ea1m quy\u1ec1n c\u1ee7a ng\u00e0nh thu\u1ebf v\u00ec b\u1ea3n th\u00e2n ng\u00e0nh n\u00e0y c\u0169ng c\u00f3 \u0111i\u1ec1u ti\u1ebfng, ti\u00eau c\u1ef1c. Nh\u01b0ng c\u1ea7n giao quy\u1ec1n \u0111\u1ec3 t\u0103ng s\u1ee9c r\u0103n \u0111e v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m ch\u00ednh s\u00e1ch thu\u1ebf, t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng gi\u1eefa nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ph\u00e1p lu\u1eadt \u0111\u00e3 c\u00f3 r\u00e0ng bu\u1ed9c, quy \u0111\u1ecbnh nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1 sai ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng.<\/em><\/p>\n

TS B\u00f9i Trinh, chuy\u00ean gia kinh t\u1ebf:<\/em><\/p>\n

Nguy c\u01a1 th\u1ea5t thu ng\u00e2n s\u00e1ch<\/em><\/strong><\/p>\n

DN lo l\u1eafng khi c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c, c\u00e1n b\u1ed9 thu\u1ebf \u0111\u01b0\u1ee3c t\u0103ng quy\u1ec1n khi 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 l\u00e0 d\u1ec5 hi\u1ec3u, nh\u1ea5t l\u00e0 t\u00ecnh tr\u1ea1ng c\u00e1n b\u1ed9 thu\u1ebf nh\u0169ng nhi\u1ec5u, ti\u00eau c\u1ef1c v\u1eabn x\u1ea3y ra nhi\u1ec1u. \u0110\u00f3 l\u00e0 ch\u01b0a n\u00f3i kinh t\u1ebf ng\u1ea7m v\u1eabn \u0111ang t\u1ed3n t\u1ea1i m\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a n\u00f3 l\u00e0 s\u1ef1 “b\u1eaft bu\u1ed9c ho\u1eb7c b\u1eaft tay” gi\u1eefa m\u1ed9t s\u1ed1 c\u00e1n b\u1ed9 thu\u1ebf, h\u1ea3i quan v\u1edbi DN. Do v\u1eady, n\u1ebfu gia t\u0103ng quy\u1ec1n l\u1ef1c cho ng\u00e0nh thu\u1ebf, c\u00e1n b\u1ed9 thu\u1ebf s\u1ebd c\u00f3 nguy c\u01a1 nh\u00e0 n\u01b0\u1edbc th\u1ea5t thu ng\u00e2n s\u00e1ch khi DN ph\u1ea3i t\u00ecm c\u00e1ch “x\u1eed l\u00fd ri\u00eang” khi ph\u00e1t hi\u1ec7n v\u1ee5 vi\u1ec7c vi ph\u1ea1m.<\/em><\/p>\n

Lu\u1eadt s\u01b0 Ph\u1ea1m Ng\u1ecdc H\u01b0ng<\/strong>, Ph\u00f3 Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i DN TP HCM:<\/p>\n

Kh\u00f4ng n\u00ean giao th\u00eam “quy\u1ec1n sinh s\u00e1t”<\/em><\/strong><\/p>\n

T\u0103ng th\u1ea9m quy\u1ec1n kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n, kh\u1edfi t\u1ed1 b\u1ecb can v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt cho c\u01a1 quan thu\u1ebf l\u00e0 kh\u00f4ng n\u00ean. Ng\u00e0nh thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ph\u00e1p ch\u1ee9 kh\u00f4ng ph\u1ea3i c\u01a1 quan t\u01b0 ph\u00e1p n\u00ean n\u1ebfu th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 nh\u01b0 c\u01a1 quan c\u00f4ng an, c\u01a1 quan \u0111i\u1ec1u tra th\u00ec ch\u1eb3ng kh\u00e1c n\u00e0o “v\u1eeba \u0111\u00e1 b\u00f3ng v\u1eeba th\u1ed5i c\u00f2i”. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c th\u00f4ng qua s\u1ebd ph\u1ea3i s\u1eeda r\u1ea5t nhi\u1ec1u lu\u1eadt, trong \u0111\u00f3 c\u00f3 B\u1ed9 Lu\u1eadt H\u00ecnh s\u1ef1, B\u1ed9 Lu\u1eadt T\u1ed1 t\u1ee5ng H\u00ecnh s\u1ef1\u2026<\/em><\/p>\n

Ch\u01b0a k\u1ec3 hi\u1ec7n nay, c\u00e1c DN v\u1ed1n \u0111\u00e3 r\u1ea5t s\u1ee3 c\u01a1 quan thu\u1ebf v\u00ec c\u00e1c sai s\u00f3t, vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn thu\u1ebf l\u00e0 nhi\u1ec1u v\u00e0 kh\u00f3 tr\u00e1nh. Vi\u1ec7c giao th\u00eam quy\u1ec1n, gi\u1ed1ng nh\u01b0 “quy\u1ec1n sinh s\u00e1t”, s\u1ebd kh\u00f3 tr\u00e1nh c\u00e1n b\u1ed9 thu\u1ebf, c\u01a1 quan thu\u1ebf l\u1ea1m quy\u1ec1n, d\u00f9 trong th\u1ef1c t\u1ebf ch\u01b0a bi\u1ebft DN, c\u00e1 nh\u00e2n c\u00f3 l\u00e0m sai hay kh\u00f4ng?<\/em><\/p>\n

TS Hu\u1ef3nh Trung Minh<\/strong>, chuy\u00ean gia t\u00e0i ch\u00ednh:<\/p>\n

C\u1ef1c k\u1ef3 r\u1ee7i ro cho DN<\/em><\/strong><\/p>\n

\u1ede M\u1ef9 c\u0169ng c\u00f3 quy \u0111\u1ecbnh cho ph\u00e9p c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n b\u1eaft ng\u01b0\u1eddi tr\u1ed1n thu\u1ebf. Nh\u01b0ng M\u1ef9 l\u00e0 n\u01b0\u1edbc c\u00f3 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt r\u1ea5t nghi\u00eam ng\u1eb7t v\u00e0 h\u1ecd qu\u1ea3n l\u00fd t\u1eebng c\u00f4ng d\u00e2n, DN r\u00f5 r\u00e0ng, minh b\u1ea1ch. Do v\u1eady, quy\u1ec1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c t\u0103ng th\u00eam l\u00e0 d\u1ec5 hi\u1ec3u.<\/em><\/p>\n

C\u00f2n v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee7a Vi\u1ec7t Nam, trong th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, n\u1ebfu trao qu\u00e1 nhi\u1ec1u quy\u1ec1n cho c\u01a1 quan thu\u1ebf s\u1ebd c\u00e0ng th\u00eam kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc cho DN. C\u00f3 m\u1ed9t th\u1ef1c t\u1ebf l\u00e0 c\u01a1 quan h\u00e0nh ph\u00e1p n\u00e0o c\u0169ng mu\u1ed1n t\u0103ng quy\u1ec1n v\u00e0 \u0111i\u1ec1u n\u00e0y c\u1ef1c k\u1ef3 r\u1ee7i ro cho DN.<\/em><\/p>\n

Th.Ph\u01b0\u01a1ng – T.H\u00e0<\/strong> ghi<\/em><\/p>\n

T\u00d4 H\u00c0<\/strong><\/p>\n

——-<\/p>\n

Ng\u01b0\u1eddi lao \u0111\u1ed9ng (Th\u1eddi s\u1ef1 trong n\u01b0\u1edbc) 13-5-2018:<\/em><\/strong><\/p>\n

https:\/\/nld.com.vn\/thoi-su\/co-quan-thue-co-can-bao-kiem-20180512211453106.htm<\/a><\/p>\n

(259\/1.720)<\/em>","protected":false},"excerpt":{"rendered":"

(NL\u0110) – B\u1ed9 T\u00e0i ch\u00ednh kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c b\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra, kh\u1edfi t\u1ed1 cho c\u01a1 quan thu\u1ebf l\u00e0 c\u1ea7n thi\u1ebft nh\u1eb1m ng\u0103n ch\u1eb7n t\u1ed9i ph\u1ea1m v\u1ec1 thu\u1ebf; trong khi gi\u1edbi chuy\u00ean gia, doanh nghi\u1ec7p lo ng\u1ea1i vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 d\u1ec5 d\u1eabn \u0111\u1ebfn l\u1ea1m quy\u1ec1n D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda […]<\/p>\n","protected":false},"author":3,"featured_media":18029,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-18028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.162. 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