{"id":2957,"date":"2018-12-31T11:15:43","date_gmt":"2018-12-31T04:15:43","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=2957"},"modified":"2022-01-28T11:04:44","modified_gmt":"2022-01-28T04:04:44","slug":"322-binh-luan-danh-gia-thuc-trang-tinh-on-dinh-cua-phap-luat-viet-nam-trong-linh-vuc-tai-chinh-ngan-hang","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/322-binh-luan-danh-gia-thuc-trang-tinh-on-dinh-cua-phap-luat-viet-nam-trong-linh-vuc-tai-chinh-ngan-hang\/","title":{"rendered":"322. B\u00ecnh lu\u1eadn \u201c\u0110\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng\u201d."},"content":{"rendered":"<strong><em>(ANVI) Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><strong><em>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt <span style=\"color: #713817;\">ANVI<\/span>, <\/em><\/strong><strong><em> Tr\u1ecdng t\u00e0i vi\u00ean VIAC<\/em><\/strong><strong><em> b\u00ecnh lu\u1eadn t\u1ea1i H\u1ed9i th\u1ea3o do Vi\u1ec7n Khoa h\u1ecdc Ph\u00e1p l\u00fd<\/em><\/strong><strong><em> t\u1ed5 ch\u1ee9c<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/em><\/strong><strong><em>.<\/em><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-2960 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2018\/12\/van-ban-luat-450x270.jpg\" alt=\"\" width=\"450\" height=\"270\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2018\/12\/van-ban-luat-450x270.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2018\/12\/van-ban-luat.jpg 750w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p><strong>1. Quan \u0111i\u1ec3m v\u1ec1 t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/strong><\/p>\n<p>1.1. T\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/p>\n<p>T\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c hi\u1ec3u theo ngh\u0129a l\u00e0 \u00edt c\u00f3 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng, thay \u0111\u1ed5i, x\u00e1o tr\u1ed9n. Tuy nhi\u00ean, \u0111i\u1ec1u \u0111\u00f3 kh\u00f4ng ho\u00e0n to\u00e0n \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i ho\u1eb7c r\u1ea5t \u00edt thay \u0111\u1ed5i.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 thay \u0111\u1ed5i t\u01b0\u01a1ng \u0111\u1ed1i nhi\u1ec1u, nh\u01b0ng v\u1eabn c\u00f3 th\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh \u1ed5n \u0111\u1ecbnh n\u1ebfu v\u1eabn gi\u1eef nguy\u00ean ho\u1eb7c thay \u0111\u1ed5i r\u1ea5t \u00edt v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc, quy \u0111\u1ecbnh khung, c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng, m\u00e0 ch\u1ec9 m\u1edf r\u1ed9ng, ph\u00e1t tri\u1ec3n, c\u1eadp nh\u1eadt th\u00eam v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u1eefng n\u1ed9i dung gi\u00fap cho cho ph\u00e1p lu\u1eadt r\u00f5 r\u00e0ng, c\u1ee5 th\u1ec3, d\u1ec5 hi\u1ec3u h\u01a1n.<\/p>\n<p>1.2. S\u1ef1 thay \u0111\u1ed5i c\u1ee7a ph\u00e1p lu\u1eadt:<\/p>\n<p>S\u1ef1 thay \u0111\u1ed5i ph\u00e1p lu\u1eadt l\u00e0 \u0111\u00f2i h\u1ecfi c\u1ee7a cu\u1ed9c s\u1ed1ng, l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft v\u00e0 t\u1ea5t y\u1ebfu \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf, x\u00e3 h\u1ed9i v\u00e0 nh\u1eadn th\u1ee9c. Ch\u1ec9 t\u00ednh trong kho\u1ea3ng th\u1eddi gian 30 n\u0103m qua, ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i m\u1ed9t c\u00e1ch c\u01a1 b\u1ea3n, t\u0103ng m\u1ea1nh v\u1ec1 c\u1ea3 s\u1ed1 l\u01b0\u1ee3ng v\u0103n b\u1ea3n, \u0111i\u1ec1u kho\u1ea3n v\u00e0 n\u1ed9i dung v\u1ea5n \u0111\u1ec1, ph\u1ea1m vi. \u0110i\u1ec1u n\u00e0y \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a vi\u1ec7c \u1ee9ng x\u1eed v\u00e0 qu\u1ea3n l\u00fd x\u00e3 h\u1ed9i, c\u1ee7a c\u00f4ng cu\u1ed9c x\u00e2y d\u1ef1ng n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng h\u1ed9i nh\u1eadp.<\/p>\n<p>Tuy nhi\u00ean, ph\u00e1p lu\u1eadt d\u00f9 c\u00f3 v\u0103n minh, ti\u1ebfn b\u1ed9 v\u00e0 h\u1ee3p l\u00fd \u0111\u1ebfn \u0111\u00e2u, m\u00e0 t\u1ed1c \u0111\u1ed9 thay \u0111\u1ed5i qu\u00e1 nhanh v\u00e0 m\u1ee9c \u0111\u1ed9 thay \u0111\u1ed5i qu\u00e1 l\u1edbn th\u00ec c\u0169ng s\u1ebd g\u00e2y ra nh\u1eefng s\u1ef1 b\u1ea5t \u1ed5n l\u1edbn cho x\u00e3 h\u1ed9i.<\/p>\n<p>T\u1eeb n\u0103m 1946 \u0111\u1ebfn nay \u0111\u00e3 c\u00f3 5 b\u1ea3n Hi\u1ebfn ph\u00e1p (1946, 1959, 1980, 1992 v\u00e0 2013). Trong kho\u1ea3ng h\u01a1n 30 n\u0103m nay, \u0111\u00e3 c\u00f3 3 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 (1995, 2005 v\u00e0 2015), 4 Lu\u1eadt \u0110\u1ea5t \u0111ai (1987, 1993, 2003 v\u00e0 2013), 4 Lu\u1eadt Doanh nghi\u1ec7p (1990, 1999, 2005 v\u00e0 2014). \u0110\u00f3 l\u00e0 ch\u01b0a k\u1ec3 \u0111\u1ebfn c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c \u0111\u1ea1o lu\u1eadt n\u00e0y.<\/p>\n<p>Ngay Lu\u1eadt ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u0169ng thay \u0111\u1ed5i tr\u00ean d\u01b0\u1edbi 10 n\u0103m m\u1ed7i l\u1ea7n (1996, 2008 v\u00e0 2015), \u0111\u1ebfn nay l\u1ea1i chu\u1ea9n b\u1ecb ph\u1ea3i s\u1eeda \u0111\u1ed5i. b\u1ed5 sung.<\/p>\n<p>\u0110\u01b0\u01a1ng nhi\u00ean, c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt th\u00ec c\u00f2n b\u1ecb thay \u0111\u1ed5i nhanh h\u01a1n. Ch\u1eb3ng h\u1ea1n, qua 21 n\u0103m th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, \u0111\u00e3 c\u00f3 t\u1edbi 11 Ngh\u1ecb \u0111\u1ecbnh (8 ban h\u00e0nh m\u1edbi v\u00e0 3 <em>s\u1eeda \u0111\u1ed5i, b\u1ed1 sung<\/em>) (c\u00e1c Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 28\/1996\/N\u0110-CP, <em>25\/1997\/N\u0110-CP<\/em>, 44\/1998\/N\u0110-CP, 64\/2002\/N\u0110-CP, 187\/2004\/N\u0110-CP, <em>17\/2006\/N\u0110-CP<\/em>, 109\/2007\/N\u0110-CP, 59\/2011\/N\u0110-CP, <em>189\/2013\/N\u0110-CP<\/em>, 116\/2015\/N\u0110-CP v\u00e0 126\/2017\/N\u0110-CP). K\u00e8m theo \u0111\u00f3 l\u00e0 nhi\u1ec1u h\u01a1n s\u1ed1 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u00e0 ch\u01b0a k\u1ec3 \u0111\u1ebfn m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n li\u00ean quan nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 63\/2015\/N\u0110-CP x\u1eed l\u00fd lao \u0111\u1ed9ng d\u00f4i d\u01b0 khi s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc. T\u00ecnh tr\u1ea1ng thay \u0111\u1ed5i li\u00ean t\u1ee5c v\u00e0 ph\u1ee7 nh\u1eadn nhau, n\u00ean c\u00f3 th\u1eddi gian ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u00e0 n\u01b0\u1edbc (v\u00ec 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc), sau khi \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n ho\u00e1 xong v\u1eabn g\u1ecdi l\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u00e0 n\u01b0\u1edbc (v\u00ec tr\u00ean 51% v\u1ed1n nh\u00e0 n\u01b0\u1edbc).<\/p>\n<p>Tuy nhi\u00ean, b\u1ec7n c\u1ea1nh \u0111\u00f3, v\u1eabn c\u00f2n nhi\u1ec1u v\u0103n b\u1ea3n, v\u1ea5n \u0111\u1ec1 v\u00f4 l\u00fd, b\u1ea5t c\u1eadp nh\u01b0ng c\u00f2n ch\u1eadm \u0111\u01b0\u1ee3c thay \u0111\u1ed5i, th\u1eadm ch\u00ed kh\u00f4ng ch\u1ecbu thay \u0111\u1ed5i, nh\u01b0 vi\u1ec7c \u0111a d\u1ea1ng ho\u00e1 v\u1ec1 s\u1edf h\u1eefu v\u1ec1 \u0111\u1ea5t \u0111ai, vi\u1ec7c kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n nh\u1eefng s\u1ed1 ti\u1ec1n l\u1edbn qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, \u0111\u1ed1i v\u1edbi giao d\u1ecbch c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n<p>1.3. Nguy\u00ean nh\u00e2n b\u1ea5t \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/p>\n<p>C\u00f3 nhi\u1ec1u nguy\u00ean nh\u00e2n kh\u00e1ch quan v\u00e0 ch\u1ee7 quan d\u1eabn \u0111\u1ebfn h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt b\u1ea5t \u1ed5n \u0111\u1ecbnh. Nguy\u00ean nh\u00e2n kh\u00e1ch quan l\u00e0 s\u1ef1 chuy\u1ec3n \u0111\u1ed5i t\u1eeb n\u1ec1n kinh t\u1ebf h\u00e0nh ch\u00ednh, quan li\u00eau, bao c\u1ea5p x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a sang n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng v\u00e0 h\u1ed9i nh\u1eadp trong b\u1ed1i c\u1ea3nh khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 ph\u00e1t tri\u1ec3n v\u00f4 c\u00f9ng nhanh ch\u00f3ng.<\/p>\n<p>Tuy nhi\u00ean, nguy\u00ean nh\u00e2n quan tr\u1ecdng h\u01a1n l\u00e0 y\u1ebfu t\u1ed1 ch\u1ee7 quan. \u0110\u00f3 l\u00e0, ch\u1eadm ch\u1ea5p nh\u1eadn thay \u0111\u1ed5i, kh\u00f4ng \u0111i theo \u0111\u00fang quy lu\u1eadt, y\u00eau c\u1ea7u c\u1ee7a s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 h\u1ed9i nh\u1eadp; ch\u01b0a th\u1eadt s\u1ef1 coi tr\u1ecdng vai tr\u00f2 c\u1ee7a ph\u00e1p lu\u1eadt; t\u1ed5 ch\u1ee9c vi\u1ec7c so\u1ea1n th\u1ea3o v\u00e0 x\u00e2y d\u1ef1ng ph\u00e1p lu\u1eadt b\u1ea5t h\u1ee3p l\u00fd. \u0110i\u1ec1u n\u00e0y \u0111\u00e3 d\u1eabn \u0111\u1ebfn nh\u1eefng s\u1ef1 b\u1ea5t \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u1ec3 hi\u1ec7n qua 3 kh\u00eda c\u1ea1nh ch\u00ednh: Ph\u00e1p lu\u1eadt thay \u0111\u1ed5i m\u1ed9t c\u00e1ch b\u1ea5t h\u1ee3p l\u00fd, ph\u1ee7 nh\u1eadn quy \u0111\u1ecbnh tr\u01b0\u1edbc v\u00e0 m\u00e2u thu\u1eabn v\u1edbi nhau.<\/p>\n<p>Ch\u1eb3ng h\u1ea1n nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 l\u00e3i su\u1ea5t hay b\u1ea3o l\u00e3nh trong 3 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1; r\u1ed3i v\u1ec1 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt trong 3 Lu\u1eadt ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n<p><strong>2. \u0110\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng:<\/strong><\/p>\n<p>2.1. B\u1ed1i c\u1ea3nh kinh t\u1ebf, ch\u00ednh tr\u1ecb, x\u00e3 h\u1ed9i \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a l\u0129nh v\u1ef1c ph\u00e1p lu\u1eadt t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng:<\/p>\n<p>T\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng l\u00e0 l\u0129nh v\u1ef1c tr\u1ecdng t\u00e2m, g\u1eafn li\u1ec1n v\u1edbi s\u1ef1 v\u1eadn \u0111\u1ed9ng, ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf, x\u00e3 h\u1ed9i. Tuy nhi\u00ean, tr\u01b0\u1edbc th\u1eddi k\u1ef3 \u0111\u1ed5i m\u1edbi, chuy\u1ec3n sang n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, h\u00e0nh lang ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh l\u0129nh v\u1ef1c n\u00e0y r\u1ea5t thi\u1ebfu v\u00e0 \u1edf c\u1ea5p \u0111\u1ed9 th\u1ea5p. \u0110\u1ebfn n\u0103m 1987 m\u1edbi c\u00f3 lu\u1eadt thu\u1ebf \u0111\u1ea7u ti\u00ean (Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng m\u1eadu d\u1ecbch). \u0110\u1ebfn n\u0103m 1990, l\u1ea7n \u0111\u1ea7u ti\u00ean m\u1edbi c\u00f3 2 ph\u00e1p l\u1ec7nh v\u1ec1 ng\u00e2n h\u00e0ng, ch\u00ednh th\u1ee9c chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ng\u00e2n h\u00e0ng t\u1eeb 1 c\u1ea5p th\u00e0nh 2 c\u1ea5p ng\u00e2n h\u00e0ng l\u00e0 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. \u0110\u1ebfn n\u0103m 1997, l\u1ea7n \u0111\u1ea7u ti\u00ean m\u1edbi c\u00f3 2 \u0111\u1ea1o lu\u1eadt v\u1ec1 ng\u00e2n h\u00e0ng. Nh\u01b0 v\u1eady, c\u00e1c \u0111\u1ea1o lu\u1eadt trong hai l\u0129nh v\u1ef1c n\u00e0y m\u1edbi ch\u1ec9 c\u00f3 \u201ctu\u1ed5i \u0111\u1eddi\u201d h\u01a1n 20 n\u0103m.<\/p>\n<p>T\u1eeb \u0111\u00f3 \u0111\u1ebfn nay, ph\u00e1p lu\u1eadt v\u1ec1 l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c thay \u0111\u1ed5i, ho\u00e0n thi\u1ec7n, v\u1edbi h\u00e0ng ch\u1ee5c \u0111\u1ea1o lu\u1eadt v\u00e0 h\u00e0ng tr\u0103m v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt, \u0111\u00f3ng g\u00f3p vai tr\u00f2 r\u1ea5t quan tr\u1ecdng v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf, x\u00e3 h\u1ed9i \u0111\u1ea5t n\u01b0\u1edbc.<\/p>\n<p>Tuy nhi\u00ean, do s\u1ef1 bi\u1ebfn \u0111\u1ed9ng li\u00ean t\u1ee5c r\u1ea5t l\u1edbn c\u1ee7a n\u1ec1n kinh t\u1ebf, x\u00e3 h\u1ed9i, n\u00ean ph\u00e1p lu\u1eadt v\u1ec1 l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng c\u0169ng li\u00ean t\u1ee5c bi\u1ebfn \u0111\u1ed9ng do ph\u1ea3i c\u1eadp nh\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf.<\/p>\n<p>2.2. Th\u1ef1c tr\u1ea1ng t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a l\u0129nh v\u1ef1c ph\u00e1p lu\u1eadt t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng:<\/p>\n<p>2.2.1. Kh\u00e1i qu\u00e1t h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u1ec1 l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng:<\/p>\n<p>L\u0129nh v\u1ef1c t\u00e0i ch\u00ednh c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh trong c\u00e1c m\u1ea3ng kh\u00e1c nhau nh\u01b0: Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, gi\u00e1, h\u1ea3i quan, kho b\u1ea1c, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m. Ri\u00eang l\u0129nh v\u1ef1c thu\u1ebf \u0111\u00e3 g\u1ed3m 9 \u0111\u1ea1o lu\u1eadt hi\u1ec7n h\u00e0nh l\u00e0:<\/p>\n<ul>\n<li>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2006 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2012, 2014 v\u00e0 2016);<\/li>\n<li>Lu\u1eadt Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng n\u0103m 2010;<\/li>\n<li>Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2008 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013, 2014, 2016);<\/li>\n<li>Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p n\u0103m 1993;<\/li>\n<li>Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p n\u0103m 2010;<\/li>\n<li>Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean n\u0103m 2009 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2014);<\/li>\n<li>Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2008 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013 v\u00e0 2014);<\/li>\n<li>Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u0103m 2008 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2014 v\u00e0 2016);<\/li>\n<li>Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u n\u0103m 2016;<\/li>\n<li>Tr\u01b0\u1edbc n\u0103m 2017 c\u00f2n c\u00f3 m\u1ed9t lo\u1ea1i thu\u1ebf n\u1eefa l\u00e0 thu\u1ebf m\u00f4n b\u00e0i, nay chuy\u1ec3n th\u00e0nh ph\u00ed m\u00f4n b\u00e0i.<\/li>\n<\/ul>\n<p>Trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, s\u1ed1 l\u01b0\u1ee3ng v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t v\u1ea5n \u0111\u1ec1 c\u0169ng nh\u01b0 n\u1ed9i dung v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh qu\u00e1 nhi\u1ec1u so v\u1edbi lu\u1eadt. Nh\u1ea5t l\u00e0 trong l\u0129nh v\u1ef1c thu\u1ebf, lu\u1eadt thu\u1ebf th\u01b0\u1eddng ch\u1ec9 g\u1ed3m v\u00e0i trang, ngh\u1ecb \u0111\u1ecbnh th\u00ec v\u00e0i ch\u1ee5c trang, nh\u01b0ng th\u00f4ng t\u01b0 th\u00ec c\u00f3 khi \u0111\u1ebfn m\u1ed9t v\u00e0i tr\u0103m trang.<\/p>\n<p>L\u0129nh v\u1ef1c t\u00e0i ch\u00ednh kh\u00e1c c\u0169ng g\u1ed3m nhi\u1ec1u \u0111\u1ea1o lu\u1eadt nh\u01b0:<\/p>\n<ul>\n<li>Lu\u1eadt Ch\u1ee9ng kho\u00e1n n\u0103m 2006 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2010);<\/li>\n<li>Lu\u1eadt Gi\u00e1 n\u0103m 2012;<\/li>\n<li>Lu\u1eadt H\u1ea3i quan n\u0103m 2014;<\/li>\n<li>Lu\u1eadt K\u1ebf to\u00e1n n\u0103m 2015;<\/li>\n<li>Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp n\u0103m 2011;<\/li>\n<li>Lu\u1eadt Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc n\u0103m 2015;<\/li>\n<li>Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m n\u0103m 2006 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2010);<\/li>\n<li>Lu\u1eadt Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc n\u0103m 2017;<\/li>\n<li>Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed n\u0103m 2015 (s\u1eeda \u0111\u1ed1i b\u1ed5 sung n\u0103m 2017 v\u00e0 2018);<\/li>\n<li>Lu\u1eadt Qu\u1ea3n l\u00fd n\u1ee3 c\u00f4ng n\u0103m 2017.<\/li>\n<\/ul>\n<p>L\u0129nh v\u1ef1c ng\u00e2n h\u00e0ng th\u00ec g\u1ed3m 5 \u0111\u1ea1o lu\u1eadt, 1 Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 1 Ph\u00e1p l\u1ec7nh:<\/p>\n<ul>\n<li>Lu\u1eadt B\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi n\u0103m 2012 (s\u1eeda \u0111\u1ed5i n\u0103m 2013);<\/li>\n<li>C\u00e1c c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng n\u0103m 2005;<\/li>\n<li>Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2017);<\/li>\n<li>Lu\u1eadt Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam n\u0103m 2010;<\/li>\n<li>Lu\u1eadt Ph\u00f2ng ch\u1ed1ng r\u1eeda ti\u1ec1n n\u0103m 2012;<\/li>\n<li>Ngh\u1ecb quy\u1ebft s\u1ed1 42\/2017\/NQ-QH13 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 X\u1eed l\u00fd n\u1ee3 x\u1ea5u;<\/li>\n<li>Ph\u00e1p l\u1ec7nh Ngo\u1ea1i h\u1ed1i n\u0103m 2006 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013).<\/li>\n<\/ul>\n<p>2.2.2. \u0110\u00e1nh gi\u00e1 t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng giai \u0111o\u1ea1n t\u1eeb n\u0103m 2005 \u0111\u1ebfn nay<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a>:<\/p>\n<p><strong><em>Th\u1ee9 nh\u1ea5t:<\/em><\/strong> \u00dd \u0111\u1ed3, \u0111\u1ecbnh h\u01b0\u1edbng m\u1ee5c ti\u00eau \u0111i\u1ec1u ch\u1ec9nh v\u00e0 n\u1ed9i dung ch\u00ednh s\u00e1ch c\u1ee7a l\u0129nh v\u1ef1c ph\u00e1p lu\u1eadt t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng nh\u00ecn chung \u0111\u01b0\u1ee3c duy tr\u00ec nh\u1ea5t qu\u00e1n trong m\u1ed9t th\u1eddi gian t\u01b0\u01a1ng \u0111\u1ed1i d\u00e0i, \u00edt nh\u1ea5t l\u00e0 t\u1eeb n\u0103m 2005 \u0111\u1ebfn nay.<\/p>\n<p>\u0110i\u1ec3n h\u00ecnh l\u00e0 l\u0129nh v\u1ef1c ph\u00e1p lu\u1eadt thu\u1ebf, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u1ea5t qu\u00e1n l\u00e0 ngu\u1ed3n thu ch\u1ee7 y\u1ebfu c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; m\u1ecdi ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh doanh thu, thu nh\u1eadp \u0111\u1ebfn m\u1ed9t ng\u01b0\u1ee1ng nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf; v\u00e0 vi\u1ec7c \u0111\u00e1nh thu\u1ebf b\u1ea3o \u0111\u1ea3m s\u1ef1 c\u00f4ng b\u1eb1ng, h\u1ee3p l\u00fd, nh\u1eb1m nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu.<\/p>\n<p>Ho\u1eb7c nh\u01b0 l\u00e0 l\u0129nh v\u1ef1c ph\u00e1p lu\u1eadt ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, l\u00e0 nh\u1ea5t qu\u00e1n v\u1ec1 m\u1ee5c ti\u00eau \u1ed5n \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u1ed3ng ti\u1ec1n; b\u1ea3o \u0111\u1ea3m an to\u00e0n ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng v\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; b\u1ea3o \u0111\u1ea3m s\u1ef1 an to\u00e0n, hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng thanh to\u00e1n qu\u1ed1c gia; v\u00e0 g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i.<\/p>\n<p>Vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng trong nh\u1eefng n\u0103m qua \u0111\u00e3 c\u01a1 b\u1ea3n \u0111\u00e1p \u1ee9ng t\u1ed1t h\u01a1n c\u00e1c nguy\u00ean t\u1eafc, m\u1ee5c ti\u00eau b\u1ea3o \u0111\u1ea3m an to\u00e0n, \u1ed5n \u0111\u1ecbnh c\u1ee7a h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, \u0111\u1ed3ng th\u1eddi c\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a ph\u00e1p lu\u1eadt, th\u00fac \u0111\u1ea9y c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 x\u00e3 h\u1ed9i ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/p>\n<p>C\u00e1c thay \u0111\u1ed5i tr\u00ean th\u1ef1c t\u1ebf ch\u1ee7 y\u1ebfu l\u00e0 nh\u1eb1m gi\u1ea3m b\u1edbt \u0111i\u1ec1u ki\u1ec7n, y\u00eau c\u1ea7u ch\u1eb7t ch\u1ebd, kh\u00f4ng c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, v\u1edbi kh\u00e1ch h\u00e0ng vay v\u1ed1n v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng, thay v\u00ec t\u0103ng th\u00eam g\u00e1nh n\u1eb7ng, ngh\u0129a v\u1ee5 cho x\u00e3 h\u1ed9i, tr\u1eeb m\u1ed9t v\u00e0i tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7. V\u00ec v\u1eady, d\u00f9 v\u1ec1 h\u00ecnh th\u1ee9c, vi\u1ec7c thay \u0111\u1ed5i v\u1eabn \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, nh\u01b0ng v\u1ec1 n\u1ed9i dung th\u00ec kh\u00f4ng c\u00f3 ho\u1eb7c r\u1ea5t \u00edt t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c t\u1eeb s\u1ef1 b\u1ea5t \u1ed5n \u0111\u1ecbnh, n\u00ean \u0111\u01b0\u1ee3c mong ch\u1edd v\u00e0 \u0111\u00e1nh gi\u00e1 t\u1ed1t.<\/p>\n<p><strong><em>Th\u1ee9 hai:<\/em><\/strong> T\u00ednh ch\u00ednh \u0111\u00e1ng v\u00e0 d\u1ef1 b\u00e1o c\u1ee7a nh\u1eefng thay \u0111\u1ed5i (bao g\u1ed3m c\u1ea3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay m\u1edbi) trong quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng t\u01b0\u01a1ng \u0111\u1ed1i h\u1ee3p l\u00fd.<\/p>\n<p>Nh\u1eefng thay \u0111\u1ed5i (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay m\u1edbi) c\u1ee7a ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng h\u1ea7u h\u1ebft l\u00e0 s\u1ef1 c\u1ea3i thi\u1ec7n ch\u00ednh s\u00e1ch, ph\u00e1p lu\u1eadt c\u1ea7n thi\u1ebft, ch\u00ednh \u0111\u00e1ng, \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh t\u01b0\u01a1ng \u0111\u1ed1i thuy\u1ebft ph\u1ee5c do s\u1ef1 thay \u0111\u1ed5i kh\u00e1ch quan c\u1ee7a t\u00ecnh h\u00ecnh kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i.<\/p>\n<p>S\u1ef1 thay \u0111\u1ed5i \u1ea5y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1ch th\u1ee9c c\u00f4ng khai, minh b\u1ea1ch, c\u00f3 th\u1ec3 d\u1ef1 b\u00e1o \u0111\u01b0\u1ee3c, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 t\u00e1c \u0111\u1ed9ng c\u00f3 \u0111\u1ee7 th\u1eddi gian \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u00e0nh vi, th\u00edch nghi k\u1ecbp th\u1eddi. Ch\u1eb3ng h\u1ea1n nh\u01b0 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi bia: Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2005 \u0111\u00e3 quy \u0111\u1ecbnh, thu\u1ebf su\u1ea5t v\u1edbi bia t\u1eeb n\u0103m 2006 gi\u1eef nguy\u00ean nh\u01b0 c\u0169 l\u00e0 30%, t\u1eeb n\u0103m 2008 t\u0103ng l\u00ean m\u1ee9c 40%. Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u0103m 2008 quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi bia t\u1eeb n\u0103m 2010 t\u0103ng l\u00ean m\u1ee9c 45%, t\u1eeb n\u0103m 2013 t\u0103ng l\u00ean m\u1ee9c 50%. Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, s\u1eeda \u0111\u1ed5i n\u0103m 2014, quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi bia t\u1eeb n\u0103m 2016 t\u0103ng l\u00ean m\u1ee9c 55%, t\u1eeb n\u0103m 2017 t\u0103ng l\u00ean m\u1ee9c 60% v\u00e0 t\u1eeb n\u0103m 2018 t\u0103ng l\u00ean m\u1ee9c 65% (ri\u00eang thu\u1ebf su\u1ea5t bia chai l\u00e0 75% tr\u01b0\u1edbc n\u0103m 2010, t\u1eeb n\u0103m 2010 tr\u1edf \u0111i theo m\u1ee9c thu\u1ebf chung). S\u1ef1 thay \u0111\u1ed5i ph\u00e1p lu\u1eadt theo c\u00e1ch th\u1ee9c n\u00e0y l\u00e0 li\u00ean t\u1ee5c (10 n\u0103m t\u0103ng thu\u1ebf 6 l\u1ea7n) v\u00e0 bi\u1ebfn \u0111\u1ed9ng l\u1edbn h\u01a1n 2 l\u1ea7n (t\u1eeb 30% l\u00ean 65%), nh\u01b0ng v\u1eabn gi\u00fap cho \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 t\u00e1c \u0111\u1ed9ng c\u00f3 \u0111\u1ee7 th\u1eddi gian c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u00edch \u1ee9ng v\u1edbi s\u1ef1 thay \u0111\u1ed5i c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p>Tuy nhi\u00ean, c\u1ea7n ph\u1ea3i xem l\u1ea1i t\u00ednh c\u00f4ng khai, minh b\u1ea1ch v\u1ec1 thu\u1ebf li\u00ean quan \u0111\u1ebfn t\u1ed5ng s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf. M\u1ed9t trong nh\u1eefng nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 4 v\u1ec1 \u201cNguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf\u201d, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2006 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2012 v\u00e0 2016) \u0111\u00f3 l\u00e0: \u201cVi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00f4ng khai, minh b\u1ea1ch, b\u00ecnh \u0111\u1eb3ng\u201d. Tuy nhi\u00ean, \u0110i\u1ec1u 73 v\u1ec1 \u201cB\u1ea3o m\u1eadt th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d v\u00e0 \u0110i\u1ec1u 74 v\u1ec1 \u201cC\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf\u201d c\u1ee7a Lu\u1eadt l\u1ea1i quy \u0111\u1ecbnh: C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi \u0111\u00e3 l\u00e0 c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf ph\u1ea3i gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li>Ph\u1ea3i cung c\u1ea5p th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u00e1c C\u01a1 quan: \u0110i\u1ec1u tra, vi\u1ec7n ki\u1ec3m s\u00e1t, to\u00e0 \u00e1n; thanh tra, ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc; c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\n<li>Ph\u1ea3i c\u00f4ng khai c\u00e1c th\u00f4ng tin vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y: Tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, ch\u00e2y \u1ef3 kh\u00f4ng n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n; vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c; kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<p>Do v\u1eady, danh s\u00e1ch 1.000 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u1edbn nh\u1ea5t n\u0103m 2017 do T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f4ng b\u1ed1 v\u00e0 vinh danh v\u00e0o n\u0103m 2018 l\u1ea1i kh\u00f4ng c\u00f3 s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, danh s\u00e1ch 50 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u1edbn nh\u1ea5t c\u1ee7a th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng n\u0103m 2018 l\u1ea1i c\u00f3 c\u1ee5 th\u1ec3 s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p. \u0110\u1ec3 g\u00f3p ph\u1ea7n ph\u00f2ng ch\u1ed1ng gian l\u1eadn v\u1ec1 thu\u1ebf v\u00e0 h\u00e0nh vi tham nh\u0169ng, r\u1ea5t c\u1ea7n c\u00f4ng khai s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, nh\u1ea5t l\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a quan ch\u1ee9c thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai t\u00e0i s\u1ea3n.<\/p>\n<p>C\u00e1c n\u1ed9i dung thay \u0111\u1ed5i trong l\u0129nh v\u1ef1c ph\u00e1p lu\u1eadt t\u00e0i ch\u00ednh t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh r\u01b0\u1eddm r\u00e0, ph\u1ee9c t\u1ea1p, kh\u00f4ng c\u1ea7n thi\u1ebft; t\u0103ng quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng cho doanh nghi\u1ec7p, th\u00e1o b\u1ecf h\u1ea1n ch\u1ebf \u0111\u1ed1i v\u1edbi chi ph\u00ed h\u1ee3p ph\u00e1p, h\u1ee3p l\u00fd c\u1ee7a doanh nghi\u1ec7p (nh\u01b0 n\u0103m 2013 m\u1ee9c tr\u1ea7n \u0111\u1ed1i v\u1edbi ph\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi, ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb, h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, h\u1ed7 tr\u1ee3 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c thay \u0111\u1ed5i t\u0103ng t\u1eeb 10% l\u00ean 15% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb. Sau \u0111\u00f3 n\u0103m 2014 \u0111\u00e3 thay \u0111\u1ed5i d\u1ee1 b\u1ecf to\u00e0n b\u1ed9 quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n n\u00e0y<a href=\"#_ftn3\" name=\"_ftnref3\">[3]<\/a>. Ho\u1eb7c thay \u0111\u1ed5i \u0111\u00e1ng k\u1ebf l\u00e0 gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb 25% xu\u1ed1ng c\u00f2n 22% t\u1eeb n\u0103m 2013 v\u00e0 gi\u1ea3m xu\u1ed1ng c\u00f2n 20% k\u1ec3 t\u1eeb n\u0103m 2016<a href=\"#_ftn4\" name=\"_ftnref4\">[4]<\/a>.<\/p>\n<p>Ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, vi\u1ec7c thay \u0111\u1ed5i kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh cho h\u1ee3p l\u00fd h\u01a1n, m\u00e0 l\u00e0 s\u1ef1 t\u0103ng thu\u1ebf b\u1ea5t h\u1ee3p l\u00fd nh\u01b0 vi\u1ec7c \u0111\u00e1nh thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng. Lu\u1eadt Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi x\u0103ng l\u00e0 t\u1eeb 1.000 &#8211; 4.000 \u0111\u1ed3ng<a href=\"#_ftn5\" name=\"_ftnref5\">[5]<\/a>, nh\u01b0ng l\u1ea1i kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 \u0111i\u1ec1u ki\u1ec7n, l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n ti\u1ec1n thu\u1ebf n\u00e0y \u0111\u1ec3 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng hay c\u00f2n \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o vi\u1ec7c kh\u00e1c. V\u00ec v\u1eady thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1ea5t k\u1ef3 l\u00fac n\u00e0o v\u00e0 m\u1ee9c n\u00e0o. Tr\u00ean th\u1ef1c t\u1ebf U\u1ef7 ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh m\u1ee9c thu\u1ebf 1.000 \u0111\u1ed3ng v\u00e0o n\u0103m 2011, 3.000 \u0111\u1ed3ng v\u00e0o n\u0103m 2015 v\u00e0 4.000 \u0111\u1ed3ng v\u00e0o n\u0103m 2018<a href=\"#_ftn6\" name=\"_ftnref6\">[6]<\/a>, \u0111i ng\u01b0\u1ee3c l\u1ea1i ch\u1ee7 tr\u01b0\u01a1ng c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c mi\u1ec5n gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf, ph\u00ed \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. V\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y c\u00f3 \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u0169ng nh\u01b0 hi\u1ec7u qu\u1ea3 kinh doanh v\u00e0 n\u0103ng l\u1ef1c c\u1ea1nh tranh qu\u1ed1c gia. C\u0169ng l\u00e0 s\u1ef1 b\u1ea5t h\u1ee3p l\u00fd t\u01b0\u01a1ng t\u1ef1 n\u1ebfu nh\u01b0 s\u1eafp t\u1edbi t\u0103ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb 10% l\u00ean 12% theo d\u1ef1 ki\u1ebfn.<\/p>\n<p>Quy \u0111\u1ecbnh \u201c<em>T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay, chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/em>\u201d t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 8 v\u1ec1 \u201cX\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP ng\u00e0y 24-02-2017 c\u1ee7a Chi\u0301nh phu\u0309 \u201cQuy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\u201d l\u00e0 m\u1ed9t v\u00ed d\u1ee5 v\u1ec1 s\u1ef1 b\u1ea5t c\u1eadp c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf \u1edf c\u1ea3 2 kh\u00eda c\u1ea1nh: Kh\u00f4ng th\u1eeba nh\u1eadn chi ph\u00ed h\u1ee3p ph\u00e1p, h\u1ee3p l\u00fd, th\u1ef1c t\u1ebf, ch\u00ednh \u0111\u00e1ng c\u1ee7a doanh nghi\u1ec7p, trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1; th\u1eddi gian th\u1ef1c hi\u1ec7n g\u1ea5p, th\u1eadm ch\u00ed \u0111\u1ed1i v\u1edbi c\u1ea3 c\u00e1c giao d\u1ecbch x\u1ea3y ra tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c. \u0110i\u1ec1u n\u00e0y l\u1eb7p l\u1ea1i sai l\u1ea7m g\u1ea7n gi\u1ed1ng nh\u01b0 vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o tr\u01b0\u1edbc kia.<\/p>\n<p>C\u00e1c quy \u0111\u1ecbnh v\u1ec1 l\u00e3i su\u1ea5t trong l\u0129nh v\u1ef1c ph\u00e1p lu\u1eadt t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng c\u0169ng b\u1ea5t \u1ed5n \u0111\u1ecbnh v\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 quy \u0111\u1ecbnh l\u00e3i su\u1ea5t cho vay kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 150% l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n (t\u1eeb n\u0103m 2011 \u0111\u1ebfn 2016 l\u00e0 kh\u00f4ng qu\u00e1 13,5%\/n\u0103m); B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 quy \u0111\u1ecbnh l\u00e3i su\u1ea5t cho vay kh\u00f4ng v\u01b0\u1edbt qu\u00e1 20%\/n\u0103m, t\u1eeb n\u0103m 2017. Quy \u0111\u1ecbnh n\u00e0y qu\u00e1 xa r\u1eddi th\u1ef1c t\u1ebf, cho n\u00ean nhi\u1ec1u n\u0103m nay lu\u00f4n b\u1ecb c\u1ea3 trong v\u00e0 ngo\u00e0i ng\u00e0nh Ng\u00e2n h\u00e0ng li\u00ean t\u1ee5c vi ph\u1ea1m v\u1edbi m\u1ee9c v\u01b0\u1ee3t xa. Th\u1eadm ch\u00ed c\u00e1c c\u00f4ng ty t\u00e0i ch\u00ednh ti\u00eau d\u00f9ng g\u1ea7n \u0111\u00e2y c\u00f4ng khai cho vay 70 \u2013 80%\/n\u0103m, g\u1ea5p 3 \u2013 4 l\u1ea7n tr\u1ea7n l\u00e3i su\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1.<\/p>\n<p>Ngo\u00e0i ra, nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng trong 2 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 v\u00e0 2015 c\u0169ng nh\u01b0 trong 2 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 1999 v\u00e0 2015 c\u0169ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i kh\u00e1c bi\u1ec7t. Do \u0111\u00f3, \u0111\u00e3 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng, bi\u1ebfn \u0111\u1ed9ng li\u00ean t\u1ee5c m\u1ee9c l\u00e3i su\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed9i ph\u1ea1m cho vay l\u00e3i n\u1eb7ng. T\u1eeb n\u0103m 2005, m\u1ee9c l\u00e3i su\u1ea5t cho vay cao h\u01a1n 15 l\u1ea7n l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n (10 l\u1ea7n l\u00e3i su\u1ea5t cao nh\u1ea5t l\u00e0 150% l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n) l\u00e0 d\u1ea5u hi\u1ec7u ph\u1ea1m t\u1ed9i cho vay l\u00e3i n\u1eb7ng. Tuy nhi\u00ean, r\u1ea5t kh\u00f3 x\u00e1c \u0111\u1ecbnh khi n\u00e0o th\u00ec r\u01a1i v\u00e0o m\u1ee9c l\u00e3i su\u1ea5t ph\u1ea1m t\u1ed9i, v\u00ec c\u0103n c\u1ee9 v\u00e0o l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n th\u00ec l\u1ea1i b\u1ecb thay \u0111\u1ed5i h\u1eb1ng th\u00e1ng. K\u1ec3 c\u1ea3 t\u1eeb n\u0103m 2011 tr\u1edf \u0111i kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n v\u00e0 sau \u0111\u00f3 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 kh\u00f4ng c\u00f2n quy \u0111\u1ecbnh tr\u1ea7n l\u00e3i su\u1ea5t d\u1ef1a v\u00e0o l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n, th\u00ec t\u1eeb th\u00e1ng 10-2010 \u0111\u1ebfn nay, c\u0169ng \u0111\u00e3 c\u00f3 t\u1edbi 4 l\u1ea7n thay \u0111\u1ed5i m\u1ee9c l\u00e3i su\u1ea5t ph\u1ea1m t\u1ed9i cho vay l\u00e3i n\u1eb7ng, c\u1ee5 th\u1ec3 tr\u01b0\u1edbc 11-2011 l\u00e0 120%; t\u1eeb 11-2011 \u0111\u1ebfn h\u1ebft n\u0103m 2016 l\u00e0 135%; t\u1eeb 01-01 \u0111\u1ebfn h\u1ebft n\u0103m 2017 l\u00e0 200%; t\u1eeb 01-01-2018 tr\u1edf \u0111i l\u00e0 100%.<\/p>\n<p>C\u00e1 bi\u1ec7t, c\u00f3 tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt theo h\u01b0\u1edbng b\u1ecf b\u1edbt quy \u0111\u1ecbnh \u0111\u00e3 t\u1ea1o ra l\u1ed7 h\u1ed5ng ph\u00e1p lu\u1eadt. Ch\u1eb3ng h\u1ea1n nh\u01b0 vi\u1ec7c thay \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng. M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c g\u1eedi ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng th\u00ec c\u00f3 th\u1ec3 r\u1ea5t kh\u00e1c nhau, nh\u01b0 l\u00e0 \u0111\u1ec3 thanh to\u00e1n, \u0111\u1ec3 k\u00fd qu\u1ef9, \u0111\u1ec3 ch\u1ee9ng minh n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh, \u0111\u1ec3 h\u01b0\u1edfng l\u00e3i su\u1ea5t hay ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 \u0111\u1ec3 gi\u1eef ti\u1ec1n (t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi \u0111\u00f4 la M\u1ef9 l\u00e3i su\u1ea5t b\u1eb1ng 0%). Ph\u00e1p lu\u1eadt v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ng\u00e2n h\u00e0ng c\u0169ng quy \u0111\u1ecbnh, ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo c\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, ti\u1ec1n g\u1eedi v\u1ed1n chuy\u00ean d\u00f9ng, ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m, ti\u1ec1n k\u00fd qu\u1ef9<a href=\"#_ftn7\" name=\"_ftnref7\"><sup>[7]<\/sup><\/a>.<\/p>\n<p>Tuy nhi\u00ean, n\u1ebfu nh\u01b0 tr\u01b0\u1edbc kia c\u00f3 quy \u0111\u1ecbnh chung v\u1ec1 vi\u1ec7c m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi<a href=\"#_ftn8\" name=\"_ftnref8\"><sup>[8]<\/sup><\/a>, th\u00ec t\u1eeb n\u0103m 2014 \u0111\u1ebfn nay (2019) ch\u1ec9 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n thanh to\u00e1n<a href=\"#_ftn9\" name=\"_ftnref9\"><sup>[9]<\/sup><\/a> (l\u00e0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch thanh to\u00e1n). Nh\u01b0 v\u1eady, vi\u1ec7c m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n n\u00f3i ri\u00eang v\u00e0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi n\u00f3i chung \u0111\u00e3 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh, t\u1ee9c t\u1ef1 d\u01b0ng b\u1ecb \u201cx\u00f3a s\u1ed5\u201d, ch\u1ec9 tr\u1eeb m\u1ed9t v\u00e0i tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 nh\u01b0 vi\u1ec7c m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n v\u1ed1n \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp<a href=\"#_ftn10\" name=\"_ftnref10\"><sup>[10]<\/sup><\/a> hay t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m<a href=\"#_ftn11\" name=\"_ftnref11\"><sup>[11]<\/sup><\/a>.<\/p>\n<p>Do \u0111\u00f3, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00e1ch h\u00e0ng ph\u1ea3i t\u1ef1 quy \u0111\u1ecbnh ho\u1eb7c tham kh\u1ea3o quy \u0111\u1ecbnh \u0111\u1ecbnh li\u00ean quan trong vi\u1ec7c m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n thanh to\u00e1n \u0111\u1ec3 m\u1edf c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00e1c v\u1edbi nhi\u1ec1u n\u1ed9i dung kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh nh\u01b0: \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c m\u1edf t\u00e0i kho\u1ea3n (ng\u01b0\u1eddi d\u01b0\u1edbi 18 tu\u1ed5i c\u00f3 \u0111\u01b0\u1ee3c m\u1edf t\u00e0i kho\u1ea3n kh\u00f4ng?); h\u00ecnh th\u1ee9c m\u1edf t\u00e0i kho\u1ea3n (c\u00f3 \u0111\u01b0\u1ee3c m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ed3ng s\u1edf h\u1eefu kh\u00f4ng?); h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c m\u1edf t\u00e0i kho\u1ea3n (nh\u1eefng g\u00ec l\u00e0 b\u1eaft bu\u1ed9c?); vi\u1ec7c s\u1eed d\u1ee5ng, kh\u00f3a, phong t\u1ecfa v\u00e0 \u0111\u00f3ng t\u00e0i kho\u1ea3n (khi n\u00e0o \u0111\u01b0\u1ee3c ph\u00e9p?); quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ch\u1ee7 t\u00e0i kho\u1ea3n v\u00e0 ng\u00e2n h\u00e0ng, v.v..<\/p>\n<p><strong><em>Th\u1ee9 ba:<\/em><\/strong> Tu\u1ed5i th\u1ecd trung b\u00ecnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng (t\u00ednh t\u1eeb khi c\u00f3 hi\u1ec7u l\u1ef1c t\u1edbi khi b\u1ecb s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay m\u1edbi) t\u01b0\u01a1ng \u0111\u1ed1i ng\u1eafn, ch\u1ec9 kho\u1ea3ng 4 \u2013 5 n\u0103m.<\/p>\n<p>\u0110\u00e2y l\u00e0 ti\u00eau ch\u00ed th\u1ec3 hi\u1ec7n r\u00f5 n\u00e9t nh\u1ea5t s\u1ef1 b\u1ea5t \u1ed5n \u0111\u1ecbnh c\u1ee7a h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u00f3i chung v\u00e0 trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng n\u00f3i ri\u00eang. \u0110\u1eb7c bi\u1ec7t, m\u1ed7i khi s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf lu\u1eadt, th\u00ec lu\u00f4n d\u1eabn \u0111\u1ebfn m\u1ed9t lo\u1ea1t ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 ph\u1ea3i thay \u0111\u1ed5i theo.<\/p>\n<p>Ch\u1eb3ng h\u1ea1n nh\u01b0 \u0111\u1ed1i v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. T\u1eeb khi ban h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2008 \u0111\u1ebfn nay l\u00e0 10 n\u0103m, th\u00ec \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2 l\u1ea7n v\u00e0o n\u0103m 2013, 2014 v\u00e0 chu\u1ea9n b\u1ecb l\u1ea1i ph\u1ea3i s\u1eeda \u0111\u1ed5i (tu\u1ed5i th\u1ecd b\u00ecnh qu\u00e2n h\u01a1n 3 n\u0103m). C\u00f9ng v\u1edbi \u0111\u00f3, \u0111\u00e3 c\u00f3 \u00edt nh\u1ea5t 8 Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh (3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11-12-2008; s\u1ed1 122\/2011\/N\u0110-CP ng\u00e0y 27-12-2011 v\u00e0 s\u1ed1 92\/2013\/N\u0110-CP ng\u00e0y 13-8-2013 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c; 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 28-12-2013; s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01-10-2014; s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12-02-2015; s\u1ed1 20\/2017\/N\u0110-CP ng\u00e0y 24-02-2017 v\u00e0 s\u1ed1 146\/2017\/N\u0110-CP ng\u00e0y 15-12-2017 \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c). K\u00e8m theo \u00edt nh\u1ea5t l\u00e0 8 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh (3 Th\u00f4ng t\u01b0 s\u1ed1 Th\u00f4ng t\u01b0 s\u1ed1 130\/2008\/TT-BTC ng\u00e0y 26-12-2008; s\u1ed1 18\/2011\/TT-BTC ng\u00e0y 10-2-2011; s\u1ed1 141\/2013\/TT-BTC ng\u00e0y 16-10-2013 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c; 5 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18-6-2014; s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25-8-2014; s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10-10-2014; s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22-6-2015; s\u1ed1 130\/2016\/TT-BTC ng\u00e0y 12-8-2016 v\u00e0 s\u1ed1 41\/2017\/TT-BTC ng\u00e0y 28-4-2017 \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c). Ch\u01b0a k\u1ec3 m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n \u00a0h\u01b0\u1edbng d\u1eabn ri\u00eang cho thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 nh\u01b0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 (Th\u00f4ng t\u01b0 s\u1ed1 135\/2013\/TT-BTC ng\u00e0y 27-9-2013), ho\u1ea1t \u0111\u1ed9ng b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (Th\u00f4ng t\u01b0 s\u1ed1 212\/2015\/TTBTC ng\u00e0y 31-12-2015), ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (Th\u00f4ng t\u01b0 s\u1ed1 16\/2018\/TT-BTC ng\u00e0y 07-2-2018);\u2026<\/p>\n<p>V\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c ng\u00e2n h\u00e0ng th\u00ec \u00edt thay \u0111\u1ed5i h\u01a1n. Ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, tuy n\u1ed9i dung v\u0103n b\u1ea3n thay \u0111\u1ed5i r\u1ea5t \u00edt, th\u1eadm ch\u00ed gi\u1eef nguy\u00ean, nh\u01b0ng v\u1eabn c\u1ee9 \u0111\u01b0\u1ee3c ban h\u00e0nh thay th\u1ebf li\u00ean t\u1ee5c nh\u01b0 vi\u1ec7c quy \u0111\u1ecbnh v\u1ec1 cho vay ngo\u1ea1i t\u1ec7. Nh\u1ea5t l\u00e0 t\u1eeb n\u0103m 2009 \u0111\u1ebfn n\u0103m 2019 c\u00e1c v\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c thay \u0111\u1ed5i h\u1eb1ng n\u0103m. C\u1ee5 th\u1ec3, ch\u1ec9 t\u00ednh t\u1eeb n\u0103m 2005 \u0111\u1ebfn nay, \u0111\u00e3 c\u00f3 t\u1edbi 12 quy\u1ebft \u0111\u1ecbnh, th\u00f4ng t\u01b0 quy \u0111\u1ecbnh v\u1ec1 cho vay ngo\u1ea1i t\u1ec7 g\u1ed3m: C\u00e1c Quy\u1ebft \u0111\u1ecbnh s\u1ed1 343\/2003\/Q\u0110-NHNN ng\u00e0y 10-4-2003 v\u00e0 09\/2008\/Q\u0110-NHNN ng\u00e0y 10-4-2008; c\u00e1c Th\u00f4ng t\u01b0 s\u1ed1 25\/2009\/TT-NHNN ng\u00e0y 15-12-2009; s\u1ed1 07\/2011\/TT-NHNN ng\u00e0y 24-03-2011; s\u1ed1 03\/2012\/TT-NHNN ng\u00e0y 08-3-2012; s\u1ed1 37\/2012\/TT-NHNN ng\u00e0y 28-12-2012; s\u1ed1 29\/2013\/TT-NHNN ng\u00e0y 06-12-2013; s\u1ed1 43\/2014\/TT-NHNN ng\u00e0y 25-12-2014; s\u1ed1 24\/2015\/TT-NHNN ng\u00e0y 08-12-2015; s\u1ed1 31\/2016\/TT-NHNN ng\u00e0y 15-11-2016; s\u1ed1 18\/2017\/TT-NHNN ng\u00e0y 27-12-2017 v\u00e0 s\u1ed1 42\/2018\/TT-NHNN ng\u00e0y 28-12-2018. \u0110\u1eb7c bi\u1ec7t l\u00e0 giai \u0111o\u1ea1n n\u0103m 2005 \u2013 2010, m\u1ed7i th\u00e1ng thay \u0111\u1ed5i 1 v\u0103n b\u1ea3n v\u1ec1 l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n.<\/p>\n<p>Ngo\u1ea1i l\u1ec7, c\u00f3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p v\u0103n b\u1ea3n c\u00f3 tu\u1ed5i th\u1ecd k\u00e9o d\u00e0i kh\u00f4ng h\u1eb3n l\u00e0 do ch\u1ea5t l\u01b0\u1ee3ng t\u1ed1t, ph\u00f9 h\u1ee3p, kh\u00f4ng b\u1ea5t c\u1eadp, m\u00e0 l\u00e0 do kh\u00f4ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd thay \u0111\u1ed5i k\u1ecbp th\u1eddi. Ch\u1eb3ng h\u1ea1n nh\u01b0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1627\/2001\/Q\u0110-NHNN ng\u00e0y 31-12-2001 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u201cQuy ch\u1ebf cho vay c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e1ng\u201d, \u0111\u00e1ng l\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c thay th\u1ebf c\u00f9ng th\u1eddi \u0111i\u1ec3m v\u1edbi Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010 c\u00f3 hi\u1ec7u l\u1ef1c. Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u0169ng \u0111\u00e3 \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch so\u1ea1n th\u1ea3o v\u00e0 ban h\u00e0nh v\u00e0o \u0111\u1ea7u n\u0103m 2011<a href=\"#_ftn12\" name=\"_ftnref12\"><sup>[12]<\/sup><\/a>. Nh\u01b0ng m\u00e3i \u0111\u1ebfn t\u1eadn ng\u00e0y 31-12-2016, Quy\u1ebft \u0111\u1ecbnh n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c thay th\u1ebf theo Th\u00f4ng t\u01b0 s\u1ed1 39\/2016\/TT-NHNN. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u n\u1ed9i dung c\u1ee7a Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1627\/2001\/Q\u0110-NHNN \u0111\u00e3 kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005, Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010 v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan kh\u00e1c, trong \u0111\u00f3 c\u00f3 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Quy\u1ebft \u0111\u1ecbnh n\u00e0y<a href=\"#_ftn13\" name=\"_ftnref13\"><sup>[13]<\/sup><\/a>. Nh\u01b0 v\u1eady, m\u1ed9t th\u00f4ng t\u01b0 c\u00f3 tu\u1ed5i th\u1ecd trong 15 n\u0103m ch\u1ec9 l\u00e0 h\u00ecnh th\u1ee9c, c\u00f2n th\u1ef1c ch\u1ea5t th\u00ec v\u1eabn ph\u1ea3i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 5 l\u1ea7n v\u00e0 thay th\u1ebf nhi\u1ec1u n\u1ed9i dung.<\/p>\n<p>2.2.3. C\u00e1c h\u1ec7 qu\u1ea3 c\u1ee7a vi\u1ec7c ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng kh\u00f4ng \u1ed5n \u0111\u1ecbnh:<\/p>\n<p>Quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thi\u1ebfu r\u00f5 r\u00e0ng, c\u1ee5 th\u1ec3, d\u1eabn \u0111\u1ebfn ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p r\u1ea5t hay g\u1eb7p v\u01b0\u1edbng m\u1eafc v\u00e0 vi ph\u1ea1m. Ch\u1eb3ng h\u1ea1n nh\u01b0 v\u1ee5 vi\u1ec7c cu\u1ed1i th\u00e1ng 12-2018, T\u1ed5ng C\u00f4ng ty C\u1ed5 ph\u1ea7n Bia R\u01b0\u1ee3u N\u01b0\u1edbc gi\u1ea3i kh\u00e1t S\u00e0i G\u00f2n (Sabeco) b\u1ecb C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh ra Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1157 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 ph\u1ea1t n\u1ed9p thu\u1ebf ch\u1eadm tr\u1ea3 l\u00e0 h\u01a1n 3.140 t\u1ec9 \u0111\u1ed3ng (ti\u1ec1n thu\u1ebf h\u01a1n 2.645 t\u1ec9 \u0111\u1ed3ng v\u00e0 ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh h\u01a1n 494 t\u1ec9 \u0111\u1ed3ng). S\u1ed1 ti\u1ec1n thu\u1ebf tr\u00ean b\u1ecb truy thu do t\u00ednh to\u00e1n l\u1ea1i ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t t\u1eeb n\u0103m 2007 \u0111\u1ebfn 2015, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong qu\u00e1 tr\u00ecnh thanh tra t\u1eeb n\u0103m 2010 \u0111\u1ebfn 2014.<\/p>\n<p>C\u00f3 2 v\u1ea5n \u0111\u1ec1 l\u1edbn n\u1ed5i l\u00ean, th\u1ee9 nh\u1ea5t l\u00e0 c\u00f3 s\u1ef1 hi\u1ec3u kh\u00e1c nhau v\u1ec1 m\u1ed9t quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t gi\u1eefa doanh nghi\u1ec7p, ki\u1ec3m to\u00e1n v\u00e0 ng\u00e0nh Thu\u1ebf. Th\u1eadm ch\u00ed tr\u01b0\u1edbc \u0111\u00e2y Sabeco \u0111\u00e3 l\u00e0m theo \u0111\u00fang v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan Thu\u1ebf. Th\u1ee9 hai l\u00e0 truy thu c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf t\u1eeb 12 n\u0103m tr\u01b0\u1edbc v\u00e0 \u0111\u00e3 xu\u1ea5t hi\u1ec7n tranh c\u00e3i t\u1eeb h\u01a1n 5 n\u0103m tr\u01b0\u1edbc. V\u1ea5n \u0111\u1ec1 n\u00e0y li\u00ean quan \u0111\u1ebfn th\u1eddi hi\u1ec7u x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf qu\u00e1 d\u00e0i nh\u01b0 ph\u00e2n t\u00edch \u1edf ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<p>Trong l\u0129nh v\u1ef1c ng\u00e2n h\u00e0ng, th\u00ec li\u00ean quan \u0111\u1ebfn m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 kh\u00f4ng r\u00f5 r\u00e0ng nh\u01b0 ti\u1ec1n \u1ea3o, cho vay ngang h\u00e0ng (P2P) v\u00e0 m\u1edbi nh\u1ea5t l\u00e0 vi\u1ec7c in h\u00ecnh \u0111\u1ed3ng ti\u1ec1n Vi\u1ec7t Nam l\u00ean bao l\u00ec x\u00ec. Ph\u00e1p lu\u1eadt kh\u00f4ng k\u1ecbp th\u1eddi minh \u0111\u1ecbnh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh, r\u1ed3i \u0111\u1ebfn m\u1ed9t th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u00f3 b\u1ea5t ng\u1edd c\u1ea5m \u0111o\u00e1n, h\u1ea1n ch\u1ebf ho\u1eb7c y\u00eau c\u1ea7u ph\u1ea3i th\u1ef1c hi\u1ec7n g\u1ea5p c\u0169ng l\u00e0 m\u1ed9t d\u1ea1ng b\u1ea5t \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ch\u1eb3ng h\u1ea1n, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 96\/2014\/N\u0110-CP ng\u00e0y 17-10-2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u201cX\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ti\u1ec1n t\u1ec7 v\u00e0 ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng\u201d<a href=\"#_ftn14\" name=\"_ftnref14\"><sup>[14]<\/sup><\/a> v\u00e0 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 2015<a href=\"#_ftn15\" name=\"_ftnref15\"><sup>[15]<\/sup><\/a> ch\u1ec9 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u201cph\u00e1t h\u00e0nh, cung \u1ee9ng, s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n kh\u00f4ng h\u1ee3p ph\u00e1p\u201d, trong \u0111\u00f3 c\u00f3 vi\u1ec7c \u201cph\u00e1t h\u00e0nh, cung \u1ee9ng, s\u1eed d\u1ee5ng\u201d ti\u1ec1n \u1ea3o l\u00e0m \u201cph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n\u201d. Nh\u01b0ng Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc l\u1ea1i c\u00f3 Ch\u1ec9 ch\u1ecb s\u1ed1 02\/CT-NHNN ng\u00e0y 13-4-2018 v\u1ec1 \u201cC\u00e1c bi\u1ec7n ph\u00e1p t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch, ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn ti\u1ec1n \u1ea3o\u201d, trong \u0111\u00f3 t\u1ea1i kho\u1ea3n 1, M\u1ee5c II y\u00eau c\u1ea7u: \u201c<em>C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, th\u1ef1c hi\u1ec7n giao d\u1ecbch th\u1ebb, c\u1ea5p t\u00edn d\u1ee5ng qua th\u1ebb, h\u1ed7 tr\u1ee3 x\u1eed l\u00fd, thanh to\u00e1n, chuy\u1ec3n ti\u1ec1n, b\u00f9 tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n, chuy\u1ec3n \u0111\u1ed5i ti\u1ec1n t\u1ec7, th\u1ef1c hi\u1ec7n giao d\u1ecbch thanh to\u00e1n, chuy\u1ec3n ti\u1ec1n qua bi\u00ean gi\u1edbi li\u00ean quan t\u1edbi giao d\u1ecbch ti\u1ec1n \u1ea3o cho kh\u00e1ch h\u00e0ng do c\u00f3 th\u1ec3 ph\u00e1t sinh nh\u1eefng r\u1ee7i ro v\u1ec1 r\u1eeda ti\u1ec1n, t\u00e0i tr\u1ee3 kh\u1ee7ng b\u1ed1, gian l\u1eadn, tr\u1ed1n thu\u1ebf<\/em>\u201d. Nh\u01b0 v\u1eady, Ch\u1ec9 th\u1ecb n\u00e0y ng\u0103n ch\u1eb7n c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n tham gia v\u00e0o m\u1ecdi giao d\u1ecbch kh\u00e1c li\u00ean quan \u0111\u1ebfn ti\u1ec1n \u1ea3o.<\/p>\n<p>Hay ho\u1ea1t \u0111\u1ed9ng cho vay ngang h\u00e0ng \u0111ang ph\u00e1t tri\u1ec3n r\u1ea5t nhanh ch\u00f3ng, nh\u01b0ng \u0111\u1ec1u mong manh v\u1ec1 h\u00e0nh lang ph\u00e1p l\u00fd.<\/p>\n<p>V\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 tr\u01b0\u1edbc vi\u1ec7c in \u0111\u1ed3ng ti\u1ec1n Vi\u1ec7t Nam l\u00ean bao l\u00ec x\u00ec, th\u00ec th\u1ea5y quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt r\u1ea5t kh\u00f4ng r\u00f5 r\u00e0ng. H\u00e0nh vi in \u1ea5n th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0 \u201csao ch\u1ee5p ti\u1ec1n\u201d b\u1ecb c\u1ea5m theo Quy\u1ebft \u0111\u1ecbnh 130\/2003\/Q\u0110-TTg ng\u00e0y 30-6-2003 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 \u201cB\u1ea3o v\u1ec7 ti\u1ec1n Vi\u1ec7t Nam\u201d. N\u00f3 c\u00e0ng kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n m\u1eabu hay l\u01b0u ni\u1ec7m theo Quy\u1ebft \u0111\u1ecbnh 40\/2012\/Q\u0110-TTg ng\u00e0y 05-10-2012 v\u1ec1 \u201cQu\u1ea3n l\u00fd ti\u1ec1n m\u1eabu, ti\u1ec1n l\u01b0u ni\u1ec7m\u201d. V\u00e0 cu\u1ed1i c\u00f9ng, vi\u1ec7c \u0111\u00f3 c\u0169ng kh\u00f4ng b\u1ecb ph\u1ea1t do \u201csao ch\u1ee5p, in \u1ea5n, s\u1eed d\u1ee5ng b\u1ed1 c\u1ee5c, m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 h\u00ecnh \u1ea3nh, chi ti\u1ebft, hoa v\u0103n c\u1ee7a ti\u1ec1n Vi\u1ec7t Nam kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d, theo Ngh\u1ecb \u0111\u1ecbnh 96\/2014\/N\u0110-CP, v\u00ec ch\u01b0a th\u1ea5y quy \u0111\u1ecbnh n\u00e0o \u00e1p v\u00e0o cho \u0111\u00fang hay sai. Ch\u01b0a k\u1ec3 n\u1ebfu vi\u1ec7c c\u1ea5m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt th\u00ec l\u1ea1i tr\u00e1i v\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 14, Hi\u1ebfn ph\u00e1p n\u0103m 2013:<\/p>\n<p><em>\u201c2. Quy\u1ec1n con ng\u01b0\u1eddi, quy\u1ec1n c\u00f4ng d\u00e2n ch\u1ec9 c\u00f3 th\u1ec3 b\u1ecb h\u1ea1n ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft v\u00ec l\u00fd do qu\u1ed1c ph\u00f2ng, an ninh qu\u1ed1c gia, tr\u1eadt t\u1ef1, an to\u00e0n x\u00e3 h\u1ed9i, \u0111\u1ea1o \u0111\u1ee9c x\u00e3 h\u1ed9i, s\u1ee9c kh\u1ecfe c\u1ee7a c\u1ed9ng \u0111\u1ed3ng\u201d.<\/em><\/p>\n<p>v\u00e0 kho\u1ea3n 2, \u0110i\u1ec1u 2 v\u1ec1 \u201cC\u00f4ng nh\u1eadn, t\u00f4n tr\u1ecdng, b\u1ea3o v\u1ec7 v\u00e0 b\u1ea3o \u0111\u1ea3m quy\u1ec1n d\u00e2n s\u1ef1\u201d, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/p>\n<p>\u201c<em>2. Quy\u1ec1n d\u00e2n s\u1ef1 ch\u1ec9 c\u00f3 th\u1ec3 b\u1ecb h\u1ea1n ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft v\u00ec l\u00fd do qu\u1ed1c ph\u00f2ng, an ninh qu\u1ed1c gia, tr\u1eadt t\u1ef1, an to\u00e0n x\u00e3 h\u1ed9i, \u0111\u1ea1o \u0111\u1ee9c x\u00e3 h\u1ed9i, s\u1ee9c kh\u1ecfe c\u1ee7a c\u1ed9ng \u0111\u1ed3ng<\/em>\u201d.<\/p>\n<p>2.2.4. Nguy\u00ean nh\u00e2n c\u1ee7a vi\u1ec7c ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng kh\u00f4ng \u1ed5n \u0111\u1ecbnh.<\/p>\n<p><em>Th\u1ee9 nh\u1ea5t: T\u00ecnh tr\u1ea1ng lu\u1eadt khung, s\u01a1 s\u00e0i:<\/em><\/p>\n<p>Ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ng\u00e2n h\u00e0ng v\u1eabn c\u00f3 t\u00ecnh tr\u1ea1ng ph\u1ed5 bi\u1ebfn l\u00e0 m\u1edbi ch\u1ec9 quy \u0111\u1ecbnh v\u1ec1 lu\u1eadt khung, lu\u1eadt \u1ed1ng, lu\u1eadt r\u1ed7ng, lu\u1eadt h\u1edf. C\u00f2n ch\u1ee7 y\u1ebfu c\u00e1c n\u1ed9i dung v\u1eabn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng ngh\u1ecb \u0111\u1ecbnh, v\u00e0 ph\u1ea7n l\u1edbn t\u1eadp trung \u1edf c\u00e1c Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>\u0110\u1eb7c bi\u1ec7t, ng\u00e0nh Ng\u00e2n h\u00e0ng v\u1eabn c\u00f2n thi\u1ebfu nhi\u1ec1u n\u1ed9i dung quan tr\u1ecdng ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong lu\u1eadt, m\u00e0 ch\u1ee7 y\u1ebfu l\u00e0 trong c\u00e1c Th\u00f4ng t\u01b0, d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng m\u00e2u thu\u1eabn v\u1edbi c\u00e1c quy \u0111\u1ecbnh chung v\u00e0 khi c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh hi\u1ec7u l\u1ef1c c\u1ee7a v\u0103n b\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 m\u00e2u thu\u1eabn theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt th\u00ec g\u1eb7p kh\u00f3 kh\u0103n.<\/p>\n<p><a name=\"_Toc316473486\"><\/a><em>Th\u1ee9 <\/em><em>hai: T\u00ecnh tr\u1ea1ng k\u00e9o d\u00e0i th\u1eddi hi\u1ec7u;<\/em><\/p>\n<p>Th\u1eddi hi\u1ec7u x\u1eed l\u00fd, x\u1eed ph\u1ea1t vi ph\u1ea1m v\u1ec1 ph\u00e1p lu\u1eadt t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng c\u0169ng l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u00e1nh gi\u00e1 t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ph\u00e1p lu\u1eadt hi\u1ec7n nay quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf qu\u00e1 d\u00e0i l\u00e0 5 n\u0103m v\u00e0 d\u00f9 d\u00e3 h\u1ebft th\u1eddi hi\u1ec7u r\u1ed3i v\u1eabn ti\u1ebfp t\u1ee5c x\u1eed l\u00fd k\u00e9o d\u00e0i \u0111\u1ebfn 10 n\u0103m.<\/p>\n<p>\u0110i\u1ec3m b, kho\u1ea3n 1, \u0110i\u1ec1u 6 v\u1ec1 \u201cTh\u1eddi hi\u1ec7u x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh\u201d, Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u0103m 2012 quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 01 n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1c vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u00f3i chung, v\u1ec1 \u201ck\u1ebf to\u00e1n; th\u1ee7 t\u1ee5c thu\u1ebf; ph\u00ed, l\u1ec7 ph\u00ed; kinh doanh b\u1ea3o hi\u1ec3m; qu\u1ea3n l\u00fd gi\u00e1; ch\u1ee9ng kho\u00e1n\u201d n\u00f3i ri\u00eang. Nh\u01b0ng ri\u00eang \u0111\u1ed1i v\u1edbi nh\u00f3m \u201cVi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf, khai thi\u1ebfu ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf\u201d th\u00ec \u0110i\u1ec1u 110 v\u1ec1 \u201cTh\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf\u201d, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2006, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2012 v\u00e0 2017 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 2 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u00e0nh vi vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n;<\/li>\n<li>\u0110\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, h\u00e0nh vi khai thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 5 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m;<\/li>\n<li>Qu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n 10 n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc; k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn, ti\u1ec1n ch\u1eadm n\u1ed9p cho to\u00e0n b\u1ed9 th\u1eddi gian tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/li>\n<\/ul>\n<p><em>Th\u1ee9 <\/em><em>ba: T\u00ecnh tr\u1ea1ng nhi\u1ec1u lo\u1ea1i v\u0103n b\u1ea3n:<\/em><\/p>\n<p>Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m n\u0103m 1993, 2008 v\u00e0 2015 \u0111\u00e3 cho ph\u00e9p qu\u00e1 nhi\u1ec1u c\u01a1 quan ban h\u00e0nh v\u00e0 h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt. M\u1ed9t \u0111\u1ea1o lu\u1eadt c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt quy \u0111\u1ecbnh chi ti\u1ebft, bi\u1ec7n ph\u00e1p t\u1ed5 ch\u1ee9c v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<p><em>Th\u1ee9 <\/em><em>t\u01b0: T\u00ecnh tr\u1ea1ng \u00e1p d\u1ee5ng v\u0103n b\u1ea3n b\u1ea5t h\u1ee3p l\u00fd:<\/em><\/p>\n<p>Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u0103m 2015 \u0111\u00e3 c\u00f3 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh d\u1eabn \u0111\u1ebfn s\u1ef1 b\u1ea5t \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u00f3 l\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c, th\u1ea9m quy\u1ec1n, hi\u1ec7u l\u1ef1c v\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n<p>Kho\u1ea3n 4, \u0110i\u1ec1u 154 v\u1ec1 \u201cTr\u01b0\u1eddng h\u1ee3p v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ebft hi\u1ec7u l\u1ef1c\u201d, Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u0103m 2015 quy \u0111\u1ecbnh nh\u01b0 sau \u201c<em>4. V\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ebft hi\u1ec7u l\u1ef1c th\u00ec v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh, v\u0103n b\u1ea3n \u0111\u00f3 c\u0169ng \u0111\u1ed3ng th\u1eddi h\u1ebft hi\u1ec7u l\u1ef1c<\/em>\u201d. Quy \u0111\u1ecbnh n\u00e0y d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng, m\u1ed9t \u0111\u1ea1o lu\u1eadt h\u1ebft hi\u1ec7u l\u1ef1c c\u00f3 th\u1ec3 k\u00e9o theo nhi\u1ec1u v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt h\u1ebft hi\u1ec7u l\u1ef1c, trong khi r\u1ea5t l\u00e2u sau \u0111\u00f3 ch\u01b0a c\u00f3 v\u0103n b\u1ea3n thay th\u1ebf. Ho\u1eb7c l\u00e0 nhi\u1ec1u ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 bu\u1ed9c ph\u1ea3i ban h\u00e0nh l\u1ea1i, nh\u01b0ng kh\u00f4ng s\u1eeda \u0111\u1ed5i \u0111\u00e1ng k\u1ec3, th\u1eadm ch\u00ed gi\u1eef nguy\u00ean n\u1ed9i dung, g\u00f3p ph\u1ea7n th\u00eam v\u00e0o vi\u1ec7c r\u00fat ng\u1eafn tu\u1ed5i th\u1ecd c\u1ee7a v\u0103n b\u1ea3n. \u0110\u00e2y l\u00e0 m\u1ed9t quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd c\u00f3 t\u1eeb Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u0103m 1996, \u0111\u00e3 b\u1ecb lo\u1ea1i b\u1ecf trong Lu\u1eadt n\u0103m 2008, nh\u01b0ng l\u1ea1i \u0111\u01b0\u1ee3c \u0111\u01b0a tr\u1edf l\u1ea1i v\u00e0o Lu\u1eadt n\u0103m 2015.<\/p>\n<p>Kho\u1ea3n 2 v\u00e0 3, \u0110i\u1ec1u 156 v\u1ec1 \u201c\u00c1p d\u1ee5ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt\u201d, Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u0103m 2015 quy \u0111\u1ecbnh x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p v\u0103n b\u1ea3n kh\u00e1c nhau nh\u01b0 sau:<\/p>\n<p>\u201c<em>2. Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c nhau v\u1ec1 c\u00f9ng m\u1ed9t v\u1ea5n \u0111\u1ec1 th\u00ec \u00e1p d\u1ee5ng v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd cao h\u01a1n<\/em>\u201d.<\/p>\n<ol start=\"3\">\n<li><em> Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt do c\u00f9ng m\u1ed9t c\u01a1 quan ban h\u00e0nh c\u00f3 quy \u0111\u1ecbnh kh\u00e1c nhau v\u1ec1 c\u00f9ng m\u1ed9t v\u1ea5n \u0111\u1ec1 th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ban h\u00e0nh sau<\/em>\u201d.<\/li>\n<\/ol>\n<p>\u0110\u00f3 l\u00e0 c\u00e1c nguy\u00ean t\u1eafc \u0111\u1eb7t ra \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n so\u1ea1n th\u1ea3o, ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m s\u1ef1 th\u1ed1ng nh\u1ea5t, \u0111\u1ed3ng b\u1ed9, h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng m\u00e2u thu\u1eabn, ch\u1ed3ng ch\u00e9o, b\u1ea5t c\u1eadp c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p>C\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n kh\u00e1c th\u00ec kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m v\u00e0 kh\u00f4ng th\u1ec3 n\u00e0o bi\u1ebft s\u1ef1 v\u00eanh v\u00e1o \u0111\u00f3, cho n\u00ean c\u1ea7n \u0111\u01b0\u1ee3c cho ph\u00e9p \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc th\u1ef1c t\u1ebf h\u01a1n.<\/p>\n<p>Ch\u1ec9 m\u1ed9t v\u1ea5n \u0111\u1ec1 th\u1ebf n\u00e0o l\u00e0 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh tr\u01b0\u1edbc sau c\u0169ng kh\u00f4ng d\u1ec5 x\u00e1c \u0111\u1ecbnh. V\u00ed d\u1ee5 \u0111\u1ed1i v\u1edbi kh\u00e1i ni\u1ec7m \u201cng\u01b0\u1eddi c\u00f3 li\u00ean quan\u201d \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh kh\u00e1c nhau trong 4 lu\u1eadt g\u1ed3m: Lu\u1eadt c\u00e1c c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng n\u0103m 2005, Lu\u1eadt Ch\u1ee9ng kho\u00e1n n\u0103m 2006, Lu\u1eadt C\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010 v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014. N\u1ebfu c\u1ea3 lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 lu\u1eadt ban h\u00e0nh sau, th\u00ec s\u1ebd d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ea3o lu\u1eadt li\u00ean t\u1ee5c \u0111\u1ec3 \u00e1p d\u1ee5ng hi\u1ec7u l\u1ef1c. Ch\u1eb3ng h\u1ea1n, kh\u00e1i ni\u1ec7m \u201cng\u01b0\u1eddi c\u00f3 li\u00ean quan\u201d g\u1eefa 2 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p \u00e1p d\u1ee5ng s\u1ebd ph\u1ea3i \u0111\u1ea3o t\u1edbi 7 l\u1ea7n trong kho\u1ea3ng th\u1eddi gian t\u1eeb n\u0103m 1997 \u0111\u1ebfn 2017, nay c\u0103n c\u1ee9 v\u00e0o lu\u1eadt n\u00e0y, mai c\u0103n c\u1ee9 v\u00e0o lu\u1eadt kh\u00e1c, v\u00e0o c\u00e1c n\u0103m 1997, 1999, 2004, 2005, 2010, 2014 v\u00e0 2017.<\/p>\n<p>So s\u00e1nh y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt gi\u1eefa c\u00f4ng d\u00e2n v\u1edbi qu\u1ed1c gia kh\u00e1c. \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf t\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u1ee3p \u0111\u1ed3ng gi\u1eefa c\u00e1c qu\u1ed1c gia. N\u1ebfu kh\u00f4ng th\u1eeba nh\u1eadn nguy\u00ean t\u1eafc c\u00f3 hi\u1ec7u l\u1ef1c cao h\u01a1n lu\u1eadt th\u00ec b\u1ea5t k\u1ef3 l\u00fac n\u00e0o c\u0169ng c\u00f3 th\u1ec3 b\u1ecb v\u00f4 hi\u1ec7u ho\u00e1 b\u1edfi vi\u1ec7c ban h\u00e0nh c\u00e1c \u0111\u1ea1o lu\u1eadt ph\u1ee7 nh\u1eadn cam k\u1ebft. Ch\u01b0a k\u1ec3 ngay c\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft, n\u01b0\u1edbc n\u00e0y c\u0169ng kh\u00f4ng th\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c r\u00f5 lu\u1eadt n\u01b0\u1edbc kia quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o. Th\u1ebf nh\u01b0ng l\u1ea1i b\u1eaft m\u1ecdi ng\u01b0\u1eddi d\u00e2n l\u00e0 c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n ph\u1ea3i n\u1eafm ch\u1eafc h\u1ebft h\u00e0ng v\u1ea1n v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt trong m\u1ecdi l\u0129nh v\u1ef1c v\u00e0 th\u1eddi gian l\u00e0 \u0111i\u1ec1u v\u00f4 c\u00f9ng b\u1ea5t h\u1ee3p l\u00fd.<\/p>\n<p><strong>3. M\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p c\u1ea3i thi\u1ec7n t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a l\u0129nh v\u1ef1c ph\u00e1p lu\u1eadt t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng:<\/strong><\/p>\n<p>3.1. Vi\u1ec7c n\u00e2ng c\u1ea5p v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt:<\/p>\n<p>C\u1ea7n ph\u1ea3i xem x\u00e9t xem x\u00e9t ban h\u00e0nh c\u00e1c lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng trong l\u0129nh v\u1ef1c ng\u00e2n h\u00e0ng nh\u01b0 Lu\u1eadt Cho vay, Lu\u1eadt Huy \u0111\u1ed9ng ti\u1ec1n g\u1eedi, Lu\u1eadt Ngo\u1ea1i h\u1ed1i, Lu\u1eadt Thanh to\u00e1n, Lu\u1eadt v\u1ec1 \u0111\u1ed3ng ti\u1ec1n Vi\u1ec7t Nam,\u2026 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc, m\u1ecdi s\u1ef1 h\u1ea1n ch\u1ebf quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n ph\u1ea3i b\u1eb1ng lu\u1eadt theo quy \u0111\u1ecbnh t\u1ea1i Hi\u1ebfn ph\u00e1p n\u0103m 2014, Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u0103m 2014 v\u00e0 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015.<\/p>\n<p>3.2. Vi\u1ec7c ban h\u00e0nh v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn:<\/p>\n<p>C\u1ea7n ph\u1ea3i xem x\u00e9t h\u1ea1n ch\u1ebf t\u1ed1i \u0111a vi\u1ec7c ban h\u00e0nh v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft, bi\u1ec7n ph\u00e1p v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, th\u1eadm ch\u00ed ph\u1ea3i c\u1ea5m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0 nh\u1eefng v\u1ea5n \u0111\u1ec1 ho\u00e0n to\u00e0n m\u1edbi ph\u00e1t sinh.<\/p>\n<p>V\u0103n b\u1ea3n c\u1ee5 th\u1ec3 ho\u00e1 ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p h\u01b0\u1edbng d\u1eabn cho r\u00f5 h\u01a1n, kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p quy \u0111\u1ecbnh th\u00eam, nh\u1ea5t l\u00e0 c\u00e1c quy \u0111\u1ecbnh ng\u0103n c\u1ea3n, h\u1ea1n ch\u1ebf quy\u1ec1n d\u00e2n s\u1ef1 c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n, s\u1ebd h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng m\u00e2u thu\u1eabn v\u00e0 b\u1ea5t \u1ed5n \u0111\u1ecbnh.<\/p>\n<p>3.3. Vi\u1ec7c h\u1ee3p nh\u1ea5t v\u0103n b\u00e0n:<\/p>\n<p>C\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ee3p nh\u1ea5t v\u0103n b\u1ea3n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c, \u0111\u1ed3ng th\u1eddi c\u1ea7n xem x\u00e9t thay \u0111\u1ed5i c\u00e1ch th\u1ee9c h\u1ee3p nh\u1ea5t, gi\u1eef nguy\u00ean v\u1edbi m\u1ee9c \u0111\u1ed9 cao nh\u1ea5t v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung c\u1ee7a v\u0103n b\u1ea3n g\u1ed1c, ch\u00e8n c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, b\u00e3i b\u1ecf, ch\u1ee9 kh\u00f4ng t\u1ea1o ra m\u1ed9t lo\u1ea1i v\u0103n b\u1ea3n ho\u00e0n to\u00e0n m\u1edbi nh\u01b0 hi\u1ec7n nay. Nh\u01b0 v\u1eady l\u00e0 t\u1ea1o ra th\u00eam nhi\u1ec1u lo\u1ea1i v\u0103n b\u1ea3n v\u00e0 s\u1ebd t\u1ea1o ra s\u1ef1 b\u1ea5t \u1ed5n \u0111\u1ecbnh m\u1edbi.<\/p>\n<p>3.4. Vi\u1ec7c \u00e1p d\u1ee5ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt:<\/p>\n<p>C\u1ea7n ph\u1ea3i xem x\u00e9t thay \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 kh\u00e1c nhau th\u00ec \u00e1p d\u1ee5ng v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c cao h\u01a1n v\u00e0 v\u0103n b\u1ea3n ban h\u00e0nh sau b\u1eb1ng quy \u0111\u1ecbnh kh\u00e1c v\u1edbi lu\u1eadt hi\u1ec7n h\u00e0nh. Ch\u1eb3ng h\u1ea1n nh\u01b0 cho ph\u00e9p ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng b\u1ea5t k\u1ef3 v\u0103n b\u1ea3n n\u00e0o m\u00e0 h\u1ecd cho l\u00e0 ph\u00f9 h\u1ee3p ho\u1eb7c \u00edt nh\u1ea5t c\u0169ng l\u00e0 \u00e1p d\u1ee5ng v\u0103n b\u1ea3n ri\u00eang bi\u1ec7t, c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean quan thay v\u00ec ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc c\u1ee7a nh\u00e0 l\u00e0m lu\u1eadt v\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>3.5. Vi\u1ec7c x\u1eed l\u00fd ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf:<\/p>\n<p>C\u1ea7n ph\u1ea3i xem x\u00e9t r\u00fat ng\u1eafn th\u1eddi hi\u1ec7u v\u00e0 kh\u1ed1ng ch\u1ebf th\u1eddi h\u1ea1n x\u1eed ph\u1ea1t, truy thu li\u00ean quan \u0111\u1ebfn thu\u1ebf kh\u00f4ng qu\u00e1 kh\u00e1c bi\u1ec7t so v\u1edbi c\u00e1c lo\u1ea1i th\u1eddi hi\u1ec7u chung.<\/p>\n<p>C\u1ea7n ph\u1ea3i xem x\u00e9t c\u00f4ng khai th\u00f4ng tin v\u1ec1 t\u1ed5ng s\u1ed1 thu\u1ebf n\u00f3i chung, thu\u1ebf thu nh\u1eadp n\u00f3i ri\u00eang c\u1ee7a ph\u00e1p nh\u00e2n, c\u00e1 nh\u00e2n, nh\u1ea5t l\u00e0 c\u1ee7a quan ch\u1ee9c thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai t\u00e0i s\u1ea3n.<\/p>\n<p>C\u1ea7n ph\u1ea3i xem x\u00e9t quy \u0111\u1ecbnh r\u00f5, thu\u1ebf v\u00e0 ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho vi\u1ec7c b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/p>\n<p>3.6. Vi\u1ec7c quy \u0111\u1ecbnh v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi:<\/p>\n<p>C\u1ea7n xem x\u00e9t quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n chung t\u1ea1i ng\u00e2n h\u00e0ng, trong \u0111\u00f3 c\u00f3 t\u00e0i kho\u1ea3n thanh to\u00e1n nh\u01b0 tr\u01b0\u1edbc kia, \u0111\u1ed3ng th\u1eddi b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n t\u1eeb m\u1ed9t m\u1ee9c nh\u1ea5t \u0111\u1ecbnh tr\u1edf l\u00ean, tr\u01b0\u1edbc m\u1eaft c\u00f3 th\u1ec3 l\u00e0 ch\u1ea5p nh\u1eadn m\u1ee9c t\u01b0\u01a1ng \u0111\u1ed1i cao nh\u01b0 m\u1ed9t v\u00e0i tr\u0103m tri\u1ec7u \u0111\u1ed3ng. Sau \u0111\u00f3 c\u00f3 th\u1ec3 gi\u1eef \u1ed5n \u0111\u1ecbnh m\u1ee9c \u0111\u00f3 v\u00e0i ch\u1ee5c n\u0103m, kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh theo m\u1ee9c l\u1ea1m ph\u00e1t (\u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c gi\u1ea3m m\u1ee9c giao d\u1ecbch t\u00e0i kho\u1ea3n b\u1eaft bu\u1ed9c khi \u0111\u00e3 t\u1ea1o ra th\u00f3i quen).<\/p>\n<p>3.7. Vi\u1ec7c quy \u0111\u1ecbnh v\u1ec1 l\u00e3i su\u1ea5t:<\/p>\n<p>C\u1ea7n ph\u1ea3i xem x\u00e9t s\u1eeda B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 theo m\u1ed9t trong 3 h\u01b0\u1edbng sau: Ho\u1eb7c l\u00e0 b\u1ecf quy \u0111\u1ecbnh v\u1ec1 tr\u1ea7n l\u00e3i su\u1ea5t; ho\u1eb7c l\u00e0 theo tr\u1ea7n l\u00e3i su\u1ea5t c\u1ee7a ng\u00e2n h\u00e0ng ho\u1eb7c l\u00e0 quy \u0111\u1ecbnh m\u1ed9t m\u1ee9c tr\u1ea7n l\u00e3i su\u1ea5t chung m\u1ed9t m\u1ee9c h\u1ee3p l\u00fd (kho\u1ea3ng 50%\/n\u0103m) \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf cho c\u1ea3 giao d\u1ecbch trong v\u00e0 ngo\u00e0i h\u1ec7 th\u1ed1ng Ng\u00e2n h\u00e0ng. Theo \u0111\u00f3, l\u00e3i su\u1ea5t cho vay n\u1eb7ng l\u00e3i s\u1ebd \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh m\u1ed9t m\u1ee9c c\u1ee5 th\u1ec3 100%\/n\u0103m trong B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1.<\/p>\n<p><em>H\u00e0 N\u1ed9i <\/em><em>31-12-2018\u00a0\u00a0\u00a0\u00a0 <\/em><\/p>\n<p><em>\u00a0<\/em><\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> \u00a0\u00a0 \u0110\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u khoa h\u1ecdc c\u1ea5p b\u1ed9 n\u0103m 2018: T\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam: L\u00fd lu\u1eadn, th\u1ef1c tr\u1ea1ng &amp; gi\u1ea3i ph\u00e1p.<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> \u00a0\u00a0\u00a0 Th\u1eddi \u0111i\u1ec3m tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft s\u1ed1 48-NQ\/TW ng\u00e0y 24-5-2005 c\u1ee7a B\u1ed9 Ch\u00ednh tr\u1ecb v\u1ec1 Chi\u1ebfn l\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u1ebfn n\u0103m 2010, \u0111\u1ecbnh h\u01b0\u1edbng \u0111\u1ebfn n\u0103m 2020 v\u00e0 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo K\u1ebft lu\u1eadn s\u1ed1 01-KL\/TW ng\u00e0y 04-4-2016 c\u1ee7a B\u1ed9 Ch\u00ednh tr\u1ecb v\u1ec1 vi\u1ec7c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft s\u1ed1 48-NQ\/TW.<\/p>\n<p><a href=\"#_ftnref3\" name=\"_ftn3\">[3]<\/a>\u00a0\u00a0\u00a0\u00a0 \u0110i\u1ec3m m, kho\u1ea3n 2, \u0110i\u1ec1u 9 v\u1ec1 \u201cC\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf\u201d, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2008 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013 v\u00e0 2014).<\/p>\n<p><a href=\"#_ftnref4\" name=\"_ftn4\">[4]<\/a>\u00a0\u00a0\u00a0\u00a0 \u0110i\u1ec1u 10 v\u1ec1 \u201cThu\u1ebf su\u1ea5t\u201d, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2008 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013).<\/p>\n<p><a href=\"#_ftnref5\" name=\"_ftn5\">[5]<\/a> \u00a0\u00a0\u00a0 \u0110i\u1ec1u 8 v\u1ec1 \u201cBi\u1ec3u khung thu\u1ebf\u201d, Lu\u1eadt Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng n\u0103m 2010.<\/p>\n<p><a href=\"#_ftnref6\" name=\"_ftn6\">[6]<\/a> \u00a0\u00a0\u00a0 C\u00e1c \u201cBi\u1ec3u thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng\u201d, ban h\u00e0nh theo Ngh\u1ecb quy\u1ebft s\u1ed1 1269\/2011\/UBTVQH12 ng\u00e0y 14-7-2011, s\u1ed1 888a\/2015\/UBTVQH13 ng\u00e0y 10-3-2015 v\u00e0 s\u1ed1 579\/2018\/UBTVQH14 ng\u00e0y 26-9-2018 c\u1ee7a U\u1ef7 ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i.<\/p>\n<p><a href=\"#_ftnref7\" name=\"_ftn7\">[7]<\/a>. \u00a0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 479\/2004\/Q\u0110-NHNN ng\u00e0y 29-4-2004 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u201cH\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u201d (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1146\/2004\/Q\u0110-NHNN ng\u00e0y 10-9-2004, Th\u00f4ng t\u01b0 s\u1ed1 10\/2014\/TT-NHNN ng\u00e0y 20-3-2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 49\/2014\/TT-NHNN ng\u00e0y 31-12-2014).<\/p>\n<p><a href=\"#_ftnref8\" name=\"_ftn8\">[8]<\/a>. \u00a0Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1284\/2002\/Q\u0110-NHNN ng\u00e0y 21-11-2002 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u201cQuy ch\u1ebf m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u201d.<\/p>\n<p><a href=\"#_ftnref9\" name=\"_ftn9\">[9]<\/a>. \u00a0 Th\u00f4ng t\u01b0 s\u1ed1 23\/2014\/TT-NHNN ng\u00e0y 19-8-2014 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u201cH\u01b0\u1edbng d\u1eabn vi\u1ec7c m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n thanh to\u00e1n t\u1ea1i t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n\u201d.<\/p>\n<p><a href=\"#_ftnref10\" name=\"_ftn10\">[10]<\/a>. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Th\u00f4ng t\u01b0 s\u1ed1 05\/2014\/TT-NHNN ng\u00e0y 12-3-2014 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u201cH\u01b0\u1edbng d\u1eabn vi\u1ec7c m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n v\u1ed1n \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u201d.<\/p>\n<p><a href=\"#_ftnref11\" name=\"_ftn11\">[11]<\/a>. Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1160\/2004\/Q\u0110-NHNN ng\u00e0y 13-9-2014 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, ban h\u00e0nh \u201cQuy ch\u1ebf v\u1ec1 ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m\u201d.<\/p>\n<p><a href=\"#_ftnref12\" name=\"_ftn12\">[12]<\/a>\u00a0 \u201cK\u1ebf ho\u1ea1ch Tri\u1ec3n khai Lu\u1eadt Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam v\u00e0 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u201d s\u1ed1 5286\/KH-NHNN ng\u00e0y 15-7-2010 v\u00e0 \u201cK\u1ebf ho\u1ea1ch Tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft 11\/NQ-CP ng\u00e0y 24-02-2011 c\u1ee7a Ch\u00ednh ph\u1ee7 trong ng\u00e0nh Ng\u00e2n h\u00e0ng\u201d s\u1ed1 1639\/KH-NHNN ng\u00e0y 01-3-2011.<\/p>\n<p><a href=\"#_ftnref13\" name=\"_ftn13\">[13]<\/a>\u00a0 C\u00e1c Quy\u1ebft \u0111\u1ecbnh s\u1ed1 688\/2002\/Q\u0110-NHNN ng\u00e0y 01-7-2002, s\u1ed1 127\/2005\/Q\u0110-NHNN ng\u00e0y 03-02-2005 v\u00e0 s\u1ed1 783\/2005\/Q\u0110-NHNN ng\u00e0y 31-5-2005; c\u00e1c Th\u00f4ng t\u01b0 s\u1ed1 33\/2011\/TT-NHNN ng\u00e0y 08-10-2011 v\u00e0 s\u1ed1 36\/2014\/TT-NHNN ng\u00e0y 20-11-2014.<\/p>\n<p><a href=\"#_ftnref14\" name=\"_ftn14\">[14]<\/a>\u00a0 \u0110i\u1ec3m d, kho\u1ea3n 6, \u0110i\u1ec1u 27 v\u1ec1 \u201cVi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng thanh to\u00e1n\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 96\/2014\/N\u0110-CP ng\u00e0y 17-10-2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u201cX\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ti\u1ec1n t\u1ec7 v\u00e0 ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng\u201d.<\/p>\n<p><a href=\"#_ftnref15\" name=\"_ftn15\">[15]<\/a>\u00a0 \u0110i\u1ec3m h, kho\u1ea3n 1, \u0110i\u1ec1u 206 v\u1ec1 \u201cT\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng\u201d, B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 2015 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2017).","protected":false},"excerpt":{"rendered":"<p>(ANVI) Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean VIAC b\u00ecnh lu\u1eadn t\u1ea1i H\u1ed9i th\u1ea3o do Vi\u1ec7n Khoa h\u1ecdc Ph\u00e1p l\u00fd t\u1ed5 ch\u1ee9c[1]. 1. Quan \u0111i\u1ec3m v\u1ec1 t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt: 1.1. T\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt: T\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2960,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-2957","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>322. B\u00ecnh lu\u1eadn \u201c\u0110\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng\u201d. - 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\/322-binh-luan-danh-gia-thuc-trang-tinh-on-dinh-cua-phap-luat-viet-nam-trong-linh-vuc-tai-chinh-ngan-hang\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]322. 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