{"id":25370,"date":"2018-11-21T09:31:06","date_gmt":"2018-11-21T02:31:06","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25370"},"modified":"2022-06-08T09:33:33","modified_gmt":"2022-06-08T02:33:33","slug":"2-050-du-an-luat-quan-ly-thue-sua-doi-cung-cap-thong-tin-cua-nguoi-nop-thue-o-muc-nao","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-050-du-an-luat-quan-ly-thue-sua-doi-cung-cap-thong-tin-cua-nguoi-nop-thue-o-muc-nao\/","title":{"rendered":"2.050. D\u1ef1 \u00e1n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i): Cung c\u1ea5p th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf m\u1ee9c n\u00e0o?"},"content":{"rendered":"(TCTC) – <\/strong>D\u1ef1<\/em> \u00e1n Lu<\/em>\u1ead<\/em>t Qu<\/em>\u1ea3<\/em>n l\u00fd thu<\/em>\u1ebf<\/em> (<\/em>s\u1eed<\/em>a \u0111<\/em>\u1ed5<\/em>i) v<\/em>\u1eeb<\/em>a \u0111<\/em>\u01b0\u1ee3<\/em>c Ch\u00ednh ph<\/em>\u1ee7<\/em> tr\u00ecnh Qu<\/em>\u1ed1<\/em>c h<\/em>\u1ed9<\/em>i, quy \u0111<\/em>\u1ecb<\/em>nh r\u00f5 tr\u00e1ch nhi<\/em>\u1ec7<\/em>m c<\/em>\u1ee7<\/em>a t<\/em>\u1ed5<\/em> ch<\/em>\u1ee9<\/em>c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan (bao g<\/em>\u1ed3<\/em>m c<\/em>\u01a1<\/em> quan c<\/em>\u1ea5<\/em>p gi<\/em>\u1ea5<\/em>y ch<\/em>\u1ee9<\/em>ng nh<\/em>\u1ead<\/em>n \u0111<\/em>\u0103<\/em>ng k\u00fd kinh doanh ho<\/em>\u1eb7<\/em>c gi<\/em>\u1ea5<\/em>y ch<\/em>\u1ee9<\/em>ng nh<\/em>\u1ead<\/em>n \u0111<\/em>\u0103<\/em>ng k\u00fd doanh nghi<\/em>\u1ec7<\/em>p; Kho b<\/em>\u1ea1<\/em>c Nh\u00e0 n<\/em>\u01b0\u1edb<\/em>c; Ng\u00e2n h\u00e0ng th<\/em>\u01b0\u01a1<\/em>ng m<\/em>\u1ea1<\/em>i (NHTM); C<\/em>\u01a1<\/em> quan <\/em>qu\u1ea3<\/em>n l\u00fd nh\u00e0, \u0111<\/em>\u1ea5<\/em>t\u2026) trong vi<\/em>\u1ec7<\/em>c cung c<\/em>\u1ea5<\/em>p th\u00f4ng tin v<\/em>\u1ec1<\/em> ng<\/em>\u01b0\u1edd<\/em>i n<\/em>\u1ed9<\/em>p thu<\/em>\u1ebf<\/em> .<\/em><\/p>\n

\"\"<\/p>\n

D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i): Nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/a><\/p>\n

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i): Cung c\u1ea5p s\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec3 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf t\u1ed1t h\u01a1n<\/strong><\/a><\/p>\n

B\u1ed9 tr\u01b0\u1edfng \u0110inh Ti\u1ebfn D\u0169ng: Ti\u1ebfp t\u1ee5c ho\u00e0n ch\u1ec9nh D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 hi\u1ec7u qu\u1ea3 cao nh\u1ea5t<\/strong><\/a><\/p>\n

D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i): Minh b\u1ea1ch, c\u00f4ng khai, b\u00ecnh \u0111\u1eb3ng, ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf<\/strong><\/a><\/p>\n

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) s\u1ebd t\u1ea1o c\u01a1 s\u1edf cho qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i<\/strong><\/a><\/p>\n

Theo \u0111\u00f3, NHTM c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p n\u1ed9i dung giao d\u1ecbch qua t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

Quy \u0111\u1ecbnh tr\u00ean c\u1ee7a D\u1ef1 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) sau khi tr\u00ecnh Qu\u1ed1c h\u1ed9i t\u1ea1i k\u1ef3 h\u1ecdp th\u00e1ng 10 v\u1eeba qua \u0111\u00e3 ti\u1ebfp nh\u1eadn nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u. T\u1ea1p ch\u00ed T\u00e0i ch\u00ednh chia s\u1ebb quan \u0111i\u1ec3m c\u1ee7a c\u00e1c chuy\u00ean gia kinh t\u1ebf xung quanh \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i n\u00e0y.<\/p>\n

Th\u1ef1c t\u1ebf t\u1eeb nhi\u1ec1u n\u0103m tr\u1edf l\u1ea1i \u0111\u00e2y, nh\u1edd ng\u00e2n h\u00e0ng cung c\u1ea5p th\u00f4ng tin h\u1ed7 tr\u1ee3, c\u01a1 quan thu\u1ebf \u0111\u00e3 truy thu thu\u1ebf nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, c\u1ee5 th\u1ec3, C\u1ee5c Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh th\u00f4ng qua r\u00e0 so\u00e1t c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean d\u1eef li\u1ec7u c\u1ee7a 5 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 ph\u00e1t hi\u1ec7n nhi\u1ec1u ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb Facebook, Google…\u00a0 v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00ean \u0111\u1ebfn h\u00e0ng ng\u00e0n t\u1ef7 \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng khai b\u00e1o v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

Theo d\u1eef li\u1ec7u c\u1ee7a 5 ng\u00e2n h\u00e0ng, t\u1eeb n\u0103m 2014 \u0111\u1ebfn h\u1ebft th\u00e1ng 11\/2017 c\u00f3 \u0111\u1ebfn 18.903 t\u1ed5 ch\u1ee9c nh\u1eadn thu nh\u1eadp t\u1eeb Google, Facebook v\u1edbi s\u1ed1 ti\u1ec1n 1.092 t\u1ef7 \u0111\u1ed3ng. Ngo\u00e0i ra c\u0169ng c\u00f3 nhi\u1ec1u t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u1edbi s\u1ed1 ti\u1ec1n l\u00ean \u0111\u1ebfn 17,8 tri\u1ec7u USD.<\/p>\n

Trong \u0111\u00f3, vi\u1ec7c r\u00e0 so\u00e1t qua h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng t\u00ednh ri\u00eang TP. H\u1ed3 Ch\u00ed\u00a0 Minh, c\u01a1 quan thu\u1ebf \u0111\u00e3 truy thu \u0111\u01b0\u1ee3c t\u1ed5ng c\u1ed9ng 14 t\u1ec9 \u0111\u1ed3ng t\u1eeb 89 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb Google, Facebook. \u0110\u1ed3ng th\u1eddi, C\u1ee5c Thu\u1ebf TP. H\u1ed3 Ch\u00ed\u00a0 Minh c\u0169ng chuy\u1ec3n th\u00f4ng tin c\u1ee7a 5.800 c\u00e1 nh\u00e2n c\u00f3 nh\u1eadn thu nh\u1eadp t\u1eeb Facebook, Google v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n 7,1 tri\u1ec7u USD v\u00e0 97 t\u1ef7 \u0111\u1ed3ng t\u1edbi c\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh.<\/p>\n

\u00d4ng L\u00ea Ho\u00e0ng Ch\u00e2u, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n TP. H\u1ed3 Ch\u00ed\u00a0 Minh cho r\u1eb1ng, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, vi\u1ec7c cung c\u1ea5p th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5, b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1 nh\u00e2n, doanh nghi\u1ec7p l\u00e0 h\u1ee3p l\u00fd. Nh\u01b0ng ph\u1ea3i quy \u0111\u1ecbnh r\u00f5 vi\u1ec7c c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ng\u00e2n h\u00e0ng cung c\u1ea5p \u1edf m\u1ee9c n\u00e0o, tr\u00e1nh t\u00ecnh tr\u1ea1ng l\u1ea1m quy\u1ec1n v\u00e0 l\u00e0m l\u1ed9 th\u00f4ng tin c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n

Theo lu\u1ead<\/em>t s<\/em>\u01b0<\/em> Tr<\/em>\u01b0\u01a1<\/em>ng Thanh <\/em>\u0110<\/em>\u1ee9<\/em>c (C\u00f4ng ty Lu<\/em>\u1ead<\/em>t ANVI), quy \u0111<\/em>\u1ecb<\/em>nh n\u00e0y<\/em>\u00a0<\/em><\/strong>\u0111\u00e3 c\u00f3 trong Lu\u1ead<\/em>t qu<\/em>\u1ea3<\/em>n l\u00fd thu<\/em>\u1ebf<\/em> n<\/em>\u0103<\/em>m 2006 v\u00e0 c\u00f3 th\u00f4ng t<\/em>\u01b0<\/em> h<\/em>\u01b0\u1edb<\/em>ng d<\/em>\u1eab<\/em>n th<\/em>\u1ef1<\/em>c hi<\/em>\u1ec7<\/em>n t<\/em>\u1eeb<\/em> tr<\/em>\u01b0\u1edb<\/em>c \u0111<\/em>\u1ebf<\/em>n nay. Tuy nhi\u00ean, hi<\/em>\u1ec7<\/em>n nay, c<\/em>\u01a1<\/em> quan qu<\/em>\u1ea3<\/em>n l\u00fd s<\/em>\u1eaf<\/em>p x<\/em>\u1ebf<\/em>p l<\/em>\u1ea1<\/em>i c\u00e1c quy \u0111<\/em>\u1ecb<\/em>nh. Theo \u00f4ng <\/em>\u0110<\/em>\u1ee9<\/em>c, \u0111<\/em>\u1ec3<\/em> quy \u0111<\/em>\u1ecb<\/em>nh ph\u00f9 h<\/em>\u1ee3<\/em>p, c<\/em>\u01a1<\/em> quan qu<\/em>\u1ea3<\/em>n l\u00fd nh\u00e0 n<\/em>\u01b0\u1edb<\/em>c c<\/em>\u1ea7<\/em>n ph\u00e2n lo<\/em>\u1ea1<\/em>i, vi<\/em>\u1ec7<\/em>c cung c<\/em>\u1ea5<\/em>p s<\/em>\u1ed1<\/em> d<\/em>\u01b0<\/em> thu<\/em>\u1ebf<\/em> n<\/em>h\u1eb1<\/em>m ch<\/em>\u1ed1<\/em>ng gian l<\/em>\u1ead<\/em>n th<\/em>\u01b0\u01a1<\/em>ng m<\/em>\u1ea1<\/em>i hay tu\u00e2n th<\/em>\u1ee7<\/em> ph\u00e1p lu<\/em>\u1ead<\/em>t. C\u00e1c v<\/em>\u0103<\/em>n b<\/em>\u1ea3<\/em>n ph\u00e1p lu<\/em>\u1ead<\/em>t c<\/em>\u0169<\/em>ng c<\/em>\u1ea7<\/em>n l\u00e0m r\u00f5, vi<\/em>\u1ec7<\/em>c c<\/em>\u01a1<\/em> quan thu<\/em>\u1ebf<\/em> y\u00eau c<\/em>\u1ea7<\/em>u cung c<\/em>\u1ea5<\/em>p th\u00f4ng tin theo th<\/em>\u1ea9<\/em>m quy<\/em>\u1ec1<\/em>n nh<\/em>\u01b0<\/em> th<\/em>\u1ebf<\/em> n\u00e0o, y\u00eau c<\/em>\u1ea7<\/em>u b<\/em>\u1ea3<\/em>o m<\/em>\u1ead<\/em>t ra sao, ch<\/em>\u1ee9<\/em> kh\u00f4ng th<\/em>\u1ec3<\/em> y\u00eau c<\/em>\u1ea7<\/em>u ng\u00e2n h\u00e0ng cung c<\/em>\u1ea5<\/em>p danh s\u00e1ch h\u00e0ng ngh\u00ecn kh\u00e1<\/em>ch h\u00e0ng.<\/em><\/p>\n

L\u00fd gi\u1ea3i th\u00eam v\u1ec1 \u0111i\u1ec1u n\u00e0y, trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean b\u00e1o ch\u00ed, \u00f4ng L\u01b0u \u0110\u1ee9c Huy – V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch Thu\u1ebf (T\u1ed5ng c\u1ee5c Thu\u1ebf) cho bi\u1ebft, k\u1ebf th\u1eeba quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 vi\u1ec7c NHTM c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n, n\u1ed9i dung giao d\u1ecbch qua t\u00e0i kho\u1ea3n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, d\u1ef1 th\u1ea3o Lu\u1eadt \u0111\u00e3 ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh n\u00e0y t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 27 quy \u0111\u1ecbnh NHTM c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, ch\u1ec9 bao g\u1ed3m th\u00f4ng tin v\u1ec1 m\u1edf t\u00e0i kho\u1ea3n, s\u1ed1 t\u00e0i kho\u1ea3n c\u00f9ng v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (trong \u0111\u00f3 c\u00f3 th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng) l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u 14 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 an to\u00e0n th\u00f4ng tin m\u1ea1ng.<\/p>\n

Vi\u1ec7c quy \u0111\u1ecbnh cung c\u1ea5p th\u00f4ng tin v\u1ec1 s\u1ed1 t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 nh\u1eb1m gi\u1ea3m thi\u1ec3u th\u1ee7 t\u1ee5c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, chia s\u1ebb th\u00f4ng tin gi\u1eefa c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c b\u00ean li\u00ean quan theo c\u01a1 ch\u1ebf t\u1ef1 \u0111\u1ed9ng (hi\u1ec7n nay \u0111\u00e3 c\u00f3 51 ng\u00e2n h\u00e0ng k\u00fd k\u1ebft v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c chia s\u1ebb th\u00f4ng tin, trong \u0111\u00f3 c\u00f3 49 ng\u00e2n h\u00e0ng \u0111\u00e3 tri\u1ec3n khai). Hi\u1ec7n c\u01a1 quan thu\u1ebf \u0111ang qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 t\u00e0i kho\u1ea3n c\u1ee7a h\u00e0ng tr\u0103m ng\u00e0n DN nh\u01b0ng ch\u01b0a ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c b\u1ea3o m\u1eadt th\u00f4ng tin c\u1ee7a Ng\u00e2n h\u00e0ng.<\/p>\n

Ngo\u00e0i ra, tham kh\u1ea3o kinh nghi\u1ec7m qu\u1ed1c t\u1ebf, t\u1ea1i M\u1eabu Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a IMF (Qu\u1ef9 ti\u1ec1n t\u1ec7 qu\u1ed1c t\u1ebf); Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a Hungary v\u00e0 b\u00e1o c\u00e1o c\u1ee7a OECD v\u1ec1 c\u1ea3i thi\u1ec7n quy\u1ec1n truy c\u1eadp v\u00e0o th\u00f4ng tin ng\u00e2n h\u00e0ng cho m\u1ee5c \u0111\u00edch thu\u1ebf; \u0111a s\u1ed1 c\u00e1c n\u01b0\u1edbc \u0111\u1ec1u quy \u0111\u1ecbnh c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u00edn d\u1ee5ng c\u00f3 ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf bi\u1ebft v\u1ec1 vi\u1ec7c m\u1edf c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f9ng m\u00e3 s\u1ed1 thu\u1ebf do c\u01a1 quan thu\u1ebf c\u1ea5p. Th\u1eadm ch\u00ed m\u1ed9t s\u1ed1 n\u01b0\u1edbc c\u00f2n y\u00eau c\u1ea7u vi\u1ec7c b\u00e1o c\u00e1o t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111\u00f3ng m\u1edf t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m c\u0169ng nh\u01b0 ti\u1ec1n l\u00e3i tr\u00ean t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf.<\/p>\n

“Nh\u01b0 v\u1eady, n\u1ed9i dung quy \u0111\u1ecbnh nh\u01b0 d\u1ef1 th\u1ea3o Lu\u1eadt v\u1ec1 nhi\u1ec7m v\u1ee5, tr\u00e1ch nhi\u1ec7m c\u1ee7a NHTM \u0111\u00e3 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf c\u00e1c n\u01b0\u1edbc”, \u00f4ng L\u01b0u \u0110\u1ee9c Huy th\u00f4ng tin v\u00e0 \u00a0cho bi\u1ebft ng\u00e0nh Thu\u1ebf s\u1ebd n\u00e2ng c\u1ea5p c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n

(128\/1.225)<\/em><\/p>\n

T\u1eadp ch\u00ed T\u00e0i ch\u00ednh (S\u1ef1 ki\u1ec7n n\u1ed5i b\u1eadt) 21-11-2018:<\/em><\/strong><\/p>\n

http:\/\/tapchitaichinh.vn\/su-kien-noi-bat\/du-an-luat-quan-ly-thue-sua-doi-cung-cap-thong-tin-cua-nguoi-nop-thue-o-muc-nao-146424.html<\/em><\/a><\/p>\n

PV. (T\u1ed5<\/em>ng h<\/em>\u1ee3<\/em>p<\/em>)<\/em><\/p>\n

 ","protected":false},"excerpt":{"rendered":"

(TCTC) – D\u1ef1 \u00e1n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) v\u1eeba \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i, quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan (bao g\u1ed3m c\u01a1 quan c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p; Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; Ng\u00e2n […]<\/p>\n","protected":false},"author":3,"featured_media":25374,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25370","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.050. 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