{"id":3009,"date":"2018-11-06T14:21:58","date_gmt":"2018-11-06T07:21:58","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=3009"},"modified":"2022-01-24T14:31:19","modified_gmt":"2022-01-24T07:31:19","slug":"315-binh-luan-du-thao-luat-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/315-binh-luan-du-thao-luat-quan-ly-thue\/","title":{"rendered":"315. B\u00ecnh lu\u1eadn D\u1ef1 th\u1ea3o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf."},"content":{"rendered":"<strong><em>(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 D\u1ef1 th\u1ea3o tr\u00ecnh Qu\u1ed1c h\u1ed9i 11-2018, t\u1ea1i H\u1ed9i th\u1ea3o do Li\u00ean \u0111o\u00e0n Lu\u1eadt s\u01b0 Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c.<\/em><\/strong><\/p>\n<p><strong><em><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3010 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/03133184cc7c0122586d.jpg\" alt=\"\" width=\"242\" height=\"167\" \/>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/em><\/strong><\/p>\n<p><strong>1. V\u1ec1 \u201cPh\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh\u201d (\u0110i\u1ec1u 1):<\/strong><\/p>\n<p>1.1. Quy \u0111\u1ecbnh:<\/p>\n<p>\u0110i\u1ec1u 1 v\u1ec1 \u201cPh\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh\u201d c\u1ee7a D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c lo\u1ea1i thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 thu\u1ebf) do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd thu.<\/em><\/p>\n<ol start=\"2\">\n<li><em> C\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd thu\u201d.<\/em><\/li>\n<\/ol>\n<p>Vi\u1ebft nh\u01b0 tr\u00ean l\u00e0 thi\u1ebfu logic, v\u00ec kho\u1ea3n 1 \u0111\u00e3 quy \u0111\u1ecbnh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c r\u00f5 r\u00e0ng kh\u00f4ng ph\u1ea3i l\u00e0 thu\u1ebf (nh\u1ea5t l\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch r\u1ea5t r\u00f5 t\u1ea1i kho\u1ea3n 1 <a name=\"_Toc522612718\"><\/a>\u0110i\u1ec1u 3 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d th\u1ebf n\u00e0o l\u00e0 thu\u1ebf v\u00e0 t\u1ea1i kho\u1ea3n 2 v\u00e0 3 th\u1ebf n\u00e0o l\u00e0 \u201cc\u00e1c kho\u1ea3n thu kh\u00e1c\u201d, nh\u01b0ng ngay sau \u0111\u00f3 l\u1ea1i \u0111\u01b0\u1ee3c g\u1ecdi chung l\u00e0 thu\u1ebf. R\u1ed3i m\u1eb7c d\u00f9 \u201cg\u1ecdi chung l\u00e0 thu\u1ebf\u201d, nh\u01b0ng m\u1ed9t s\u1ed1 \u0111i\u1ec1u ngay trong D\u1ef1 th\u1ea3o v\u1eabn ph\u1ea3i s\u1eed d\u1ee5ng c\u1ee5m t\u1eeb \u201cthu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c\u201d. V\u00ec v\u1eady, c\u1ea7n t\u00ecm m\u1ed9t kh\u00e1i ni\u1ec7m kh\u00e1c \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m bao qu\u00e1t m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd.<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, kho\u1ea3n 1 \u0111\u00e3 quy \u0111\u1ecbnh bao qu\u00e1t h\u1ebft ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, th\u00ec kho\u1ea3n 2 ch\u1ec9 c\u00f3 th\u1ec3 l\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7.<\/p>\n<p>1.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n<p>V\u00ec v\u1eady c\u1ea7n s\u1eeda \u0111\u1ed5i kho\u1ea3n 2 n\u00eau tr\u00ean nh\u01b0 sau:<\/p>\n<p><em>\u201c2. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 kh\u00f4ng do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd thu th\u00ec c\u0169ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7\u201d.<\/em><\/p>\n<p><strong>2. V\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng\u201d (\u0110i\u1ec1u 2):<\/strong><\/p>\n<p>2.1. Quy \u0111\u1ecbnh:<\/p>\n<p>2.1.1. D\u1ef1 th\u1ea3o \u0111\u1ec1 c\u1eadp \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tu\u00e2n th\u1ee7 Lu\u1eadt v\u1edbi nhi\u1ec1u quy \u0111\u1ecbnh kh\u00e1c nhau nh\u01b0:<\/p>\n<ul>\n<li>\u201c<em>T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n<\/em>\u201d t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 2 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng\u201d;<\/li>\n<li>\u201c<em>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf<\/em>\u201d v\u00e0 \u201c<em>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf<\/em>\u201d t\u1ea1i \u0110i\u1ec1u 30 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf\u201d;<\/li>\n<li>\u201c<em>C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp \u0111\u0103ng k\u00fd thu\u1ebf thay cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u2026<\/em>\u201d t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 33 v\u1ec1 \u201cTh\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u\u201d;<\/li>\n<li>\u201c<em>T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/em>\u201d t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 2, \u0110i\u1ec1u 37 v\u1ec1 \u201c\u0110\u0103ng k\u00fd t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh\u201d;<\/li>\n<li>\u201c<em>T\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/em>\u201d t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 2, \u0110i\u1ec1u 40 v\u1ec1 \u201cKh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf\u201d.<\/li>\n<\/ul>\n<p>2.1.2. C\u00e1c quy \u0111\u1ecbnh tr\u00ean l\u00e0 kh\u00f4ng th\u1ed1ng nh\u1ea5t v\u00e0 ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thi\u1ebfu ch\u00ednh x\u00e1c tr\u01b0\u1edbc \u0111\u00e2y. Hi\u1ec7n nay, m\u1ecdi ch\u1ee7 th\u1ec3 giao d\u1ecbch ph\u00e1p lu\u1eadt, c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda d\u1ea7n d\u1ea7n t\u1eebng b\u01b0\u1edbc theo h\u01b0\u1edbng, n\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1 nh\u00e2n th\u00ec ch\u1ec9 c\u00f3 ph\u00e1p nh\u00e2n (k\u1ec3 c\u1ea3 Nh\u00e0 n\u01b0\u1edbc l\u00e0 m\u1ed9t lo\u1ea1i ph\u00e1p nh\u00e2n \u0111\u1eb7c bi\u1ec7t) m\u1edbi c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p l\u00fd tham gia c\u00e1c quan h\u1ec7 ph\u00e1p lu\u1eadt. Hay n\u00f3i c\u00e1ch kh\u00e1c, t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c (k\u1ec3 c\u1ea3 h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0110i\u1ec1u 51 v\u1ec1 \u201cX\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf\u201d, hay l\u00e0 \u201ch\u1ed9\u201d theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 v\u1ec1 \u201cH\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u\u201d c\u1ee7a D\u1ef1 th\u1ea3o), n\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n th\u00ec ph\u1ea3i giao d\u1ecbch v\u1edbi t\u01b0 c\u00e1ch l\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1 nh\u00e2n (theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 101 v\u1ec1 \u201cCh\u1ee7 th\u1ec3 trong quan h\u1ec7 d\u00e2n s\u1ef1 c\u00f3 s\u1ef1 tham gia c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n\u201d, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015). Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ph\u1ea3i s\u1eed d\u1ee5ng c\u1ee5m t\u1eeb \u201ch\u1ed9 gia \u0111\u00ecnh\u201d, \u201ch\u1ed9 kinh doanh\u201d, \u201ct\u1ed5 h\u1ee3p t\u00e1c\u201d hay t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 thu\u1ed9c lo\u1ea1i ch\u1ee7 th\u1ec3 \u201cc\u00e1 nh\u00e2n\u201d.<\/p>\n<p>Ch\u00ednh D\u1ef1 th\u1ea3o lu\u1eadt c\u0169ng nh\u01b0 c\u00e1c Lu\u1eadt thu\u1ebf \u0111\u00e3 \u0111\u1ec1 \u0111\u1ebfn nhi\u1ec1u l\u1ea7n c\u1ee5m t\u1eeb \u201cng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d c\u0169ng \u0111\u00e3 th\u1ebf hi\u1ec7n, ch\u1ec9 bao g\u1ed3m c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n (\u0111\u1ec1u c\u00f3 chung ch\u1eef nh\u00e2n l\u00e0 ng\u01b0\u1eddi).<\/p>\n<p>2.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n<p>C\u1ea7n ph\u1ea3i s\u1eeda quy \u0111\u1ecbnh t\u1ea1i D\u1ef1 th\u1ea3o lu\u1eadt n\u00e0y n\u00f3i ri\u00eang, t\u1ea5t c\u1ea3 c\u00e1c lu\u1eadt kh\u00e1c n\u00f3i chung c\u1ea7n ph\u1ea3i th\u1ed1ng nh\u1ea5t s\u1eeda \u0111\u1ed5i th\u00e0nh ch\u1ec9 c\u00f3 2 ch\u1ee7 th\u1ec3 l\u00e0 \u201cc\u00e1 nh\u00e2n\u201d v\u00e0 \u201cph\u00e1p nh\u00e2n\u201d \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m \u0111\u00fang nguy\u00ean t\u1eafc ph\u00e1p l\u00fd, c\u0169ng nh\u01b0 c\u00e1c \u0111i\u1ec1u 1 v\u00e0 101 c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015, \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch r\u00f5 t\u1ea1i M\u1ee5c 1 v\u1ec1 \u201cph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ch\u1ee7 th\u1ec3 c\u1ee7a quan h\u1ec7 ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1\u201d, B\u00e1o c\u00e1o s\u00f3 1002\/BC-UBTVQH13 ng\u00e0y 22-11-2015 c\u1ee7a U\u1ef7 ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i gi\u1ea3i tr\u00ecnh, ti\u1ebfp thu, ch\u1ec9nh l\u00fd D\u1ef1 th\u1ea3o B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 (s\u1eeda \u0111\u1ed5i).<\/p>\n<p><strong>3. V\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d (\u0110i\u1ec1u 3):<\/strong><\/p>\n<p>3.1. Quy \u0111\u1ecbnh:<\/p>\n<p>3.1.1. C\u00f3 m\u1ed9t s\u1ed1 t\u1eeb ng\u1eef t\u1ea1i \u0110i\u1ec1u 3 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d c\u1ee7a D\u1ef1 th\u1ea3o \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea5t c\u1ee9 l\u1ea7n n\u00e0o kh\u00e1c trong D\u1ef1 th\u1ea3o nh\u01b0:<\/p>\n<ul>\n<li>C\u1ee5m t\u1eeb \u201c\u0110\u1ea1i di\u1ec7n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d t\u1ea1i kho\u1ea3n 4;<\/li>\n<li>C\u1ee5m t\u1eeb \u201cC\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf\u201d t\u1ea1i kho\u1ea3n 14;<\/li>\n<li>C\u1ee5m t\u1eeb \u201cQu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf\u201d, t\u1ea1i kho\u1ea3n 16;<\/li>\n<li>C\u1ee5m t\u1eeb \u201cThoa\u0309 thu\u00e2\u0323n tr\u01b0\u01a1\u0301c v\u00ea\u0300 ph\u01b0\u01a1ng pha\u0301p xa\u0301c \u0111i\u0323nh gia\u0301 ti\u0301nh thu\u00ea\u0301\u201d t\u1ea1i kho\u1ea3n 17 (ngo\u1ea1i tr\u1eeb\u00a0 nh\u1eafc l\u1ea1i 1 l\u1ea7n n\u1eefa t\u1ea1i ch\u00ednh kho\u1ea3n n\u00e0y);<\/li>\n<li>C\u1ee5m t\u1eeb \u201cC\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i\u201d, t\u1ea1i kho\u1ea3n 19<\/li>\n<\/ul>\n<p>3.1.2. C\u00f3 m\u1ed9t s\u1ed1 t\u1eeb ng\u1eef t\u1ea1i \u0110i\u1ec1u 3 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d c\u1ee7a D\u1ef1 th\u1ea3o \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch nh\u01b0ng l\u1ea1i ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 1 l\u1ea7n n\u1eefa trong D\u1ef1 th\u1ea3o:<\/p>\n<ul>\n<li>C\u1ee5m t\u1eeb \u201cTr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d t\u1ea1i kho\u1ea3n 5, ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn 1 l\u1ea7n n\u1eefa t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 1, \u0110i\u1ec1u 109 v\u1ec1 \u201cKi\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf\u201d;<\/li>\n<li>C\u1ee5m t\u1eeb \u201cT\u1edd khai h\u1ea3i quan\u201d t\u1ea1i kho\u1ea3n 9, ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn 1 l\u1ea7n n\u1eefa t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 35 v\u1ec1 \u201cS\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf\u201d<\/li>\n<li>C\u1ee5m t\u1eeb \u201cR\u1ee7i ro v\u1ec1 thu\u1ebf\u201d t\u1ea1i kho\u1ea3n 15, ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn 1 l\u1ea7n n\u1eefa t\u1ea1i \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u 110 v\u1ec1 \u201cKi\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d;<\/li>\n<li>C\u1ee5m t\u1eeb \u201cH\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf\u201d t\u1ea1i kho\u1ea3n 21, ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn 1 l\u1ea7n n\u1eefa t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 96 v\u1ec1 \u201cX\u00e2y d\u1ef1ng, thu th\u1eadp, x\u1eed l\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d;<\/li>\n<li>C\u1ee5m t\u1eeb \u201cNguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp\u201d t\u1ea1i kho\u1ea3n 22, ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn 1 l\u1ea7n n\u1eefa t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 4, \u0110i\u1ec1u 42 v\u1ec1 \u201cNguy\u00ean t\u1eafc khai thu\u1ebf v\u00e0 t\u00ednh thu\u1ebf\u201d;<\/li>\n<li>C\u1ee5m t\u1eeb \u201cNguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c\u201d t\u1ea1i kho\u1ea3n 23, ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn 1 l\u1ea7n n\u1eefa t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 4, \u0110i\u1ec1u 42 v\u1ec1 \u201cNguy\u00ean t\u1eafc khai thu\u1ebf v\u00e0 t\u00ednh thu\u1ebf\u201d;<\/li>\n<li>C\u1ee5m t\u1eeb \u201cC\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng\u201d t\u1ea1i kho\u1ea3n 24, nh\u01b0ng khi s\u1eed d\u1ee5ng \u1edf c\u00e1c \u0111i\u1ec1u kh\u00e1c th\u00ec l\u1ea1i chuy\u1ec3n th\u00e0nh \u201ctr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng\u201d (kh\u00f4ng c\u00f3 ch\u1eef \u201cc\u00e1c\u201d), nh\u01b0 t\u1ea1i kho\u1ea3n 9, \u0110i\u1ec1u 59 v\u1ec1 \u201cX\u1eed l\u00fd \u0111\u1ed1i v\u1edbi vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf\u201d, \u0111i\u1ec3m a, kho\u1ea3n 1, \u0110i\u1ec1u 62 v\u1ec1 \u201cGia h\u1ea1n n\u1ed9p thu\u1ebf\u201d v\u00e0 kho\u1ea3n 5, \u0110i\u1ec1u 93 v\u1ec1 \u201cC\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u201d.<\/li>\n<\/ul>\n<p>3.1.3. C\u1ee5m t\u1eeb \u201cb\u1ea3n ch\u1ea5t kinh t\u1ebf\u201d \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1i \u0111i\u1ec3m h, kho\u1ea3n 1, \u0110i\u1ec1u 50 v\u1ec1 \u201c\u1ea4n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf\u201d v\u00e0 \u0111i\u1ec3m e, kho\u1ea3n 1, \u0110i\u1ec1u 52 v\u1ec1 \u201c\u1ea4n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u\u201d kh\u00f4ng bi\u1ebft li\u00ean quan th\u1ebf n\u00e0o v\u1edbi c\u1ee5m t\u1eeb \u201cNguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c\u201d t\u1ea1i kho\u1ea3n 23, \u0110i\u1ec1u 3 n\u00eau tr\u00ean?<\/p>\n<p>3.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n<p>Vi\u1ec7c gi\u1ea3i th\u00edch t\u1eeb ng\u1eef ch\u1ec9 \u0111\u1eb7t ra khi c\u1ea7n s\u1eed d\u1ee5ng nhi\u1ec1u l\u1ea7n, tr\u00e1nh t\u00ecnh tr\u1ea1ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c l\u1ea1i s\u1eed d\u1ee5ng t\u1eeb ng\u1eef kh\u00e1c v\u1edbi t\u1eeb ng\u1eef \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch.<\/p>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng s\u1eed d\u1ee5ng, hay ch\u1ec9 xu\u1ea5t hi\u1ec7n 1 l\u1ea7n ho\u1eb7c t\u1ea1i 1 \u0110i\u1ec1u lu\u1eadt, th\u00ec kh\u00f4ng gi\u1ea3i th\u00edch ho\u1eb7c c\u1ea7n gi\u1ea3i th\u00edch ngay t\u1ea1i ch\u00ednh m\u1ee5c, \u0111i\u1ec1u, kho\u1ea3n n\u01a1i n\u00f3 xu\u1ea5t hi\u1ec7n.<\/p>\n<p>N\u1ebfu \u0111\u00e3 gi\u1ea3i th\u00edch t\u1eeb ng\u1eef, th\u00ec sau \u0111\u00f3 ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u00fang t\u1eeb ng\u1eef \u0111\u00f3, ch\u1ee9 kh\u00f4ng vi\u1ebft kh\u00e1c \u0111i.<\/p>\n<p>3.3. Quy \u0111\u1ecbnh:<\/p>\n<p>\u0110i\u1ec3m b, kho\u1ea3n 24, \u0110i\u1ec1u tr\u00ean quy \u0111\u1ecbnh \u201c<em>b) C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1<\/em>\u201d.<\/p>\n<p>3.4. Ki\u1ebfn ngh\u1ecb:<\/p>\n<p>Vi\u1ec7c quy \u0111\u1ecbnh tr\u00ean l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, v\u00ec c\u1ea3 3 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 t\u1eed tr\u01b0\u1edbc \u0111\u1ebfn nay kh\u00f4ng c\u00f3 gi\u1ea3i th\u00edch chung v\u1ec1 \u201cb\u1ea5t kh\u1ea3 kh\u00e1ng\u201d. \u0110i\u1ec1u 156 v\u1ec1 \u201cTh\u1eddi gian kh\u00f4ng t\u00ednh v\u00e0o th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n d\u00e2n s\u1ef1, th\u1eddi hi\u1ec7u y\u00eau c\u1ea7u gi\u1ea3i quy\u1ebft vi\u1ec7c d\u00e2n s\u1ef1\u201d, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 ch\u1ec9 quy \u0111\u1ecbnh s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng li\u00ean quan \u0111\u1ebfn th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 \u00e1p d\u1ee5ng chung.<\/p>\n<p><strong>4. V\u1ec1 \u201cNguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf\u201d (\u0110i\u1ec1u 5):<\/strong><\/p>\n<p>4.1. Quy \u0111\u1ecbnh:<\/p>\n<p>Kho\u1ea3n 4, \u0110i\u1ec1u 5 v\u1ec1 \u201cNguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf\u201d c\u1ee7a D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh \u201c\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d.<\/p>\n<p>4.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n<p>N\u1ebfu \u0111\u01b0a nguy\u00ean t\u1eafc tr\u00ean v\u00e0o th\u00ec ph\u1ea3i gi\u1ea3i th\u00edch v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, v\u00ed d\u1ee5 nh\u01b0 nguy\u00ean t\u1eafc th\u1ee9 5 \u201c\u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf\u201d \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 h\u00f3a t\u1ea1i \u0110i\u1ec1u 9 c\u1ee7a D\u1ef1 th\u1ea3o.<\/p>\n<p><strong>5. V\u1ec1 \u201cNh\u1eefng h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong qu\u1ea3n l\u00fd thu\u1ebf\u201d (\u0110i\u1ec1u 6):<\/strong><\/p>\n<p>5.1. Quy \u0111\u1ecbnh:<\/p>\n<p>\u0110i\u1ec1u 6 v\u1ec1 \u201cNh\u1eefng h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong qu\u1ea3n l\u00fd thu\u1ebf\u201d c\u1ee7a D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh \u201cnghi\u00eam c\u1ea5m\u201d 7 nh\u00f3m h\u00e0nh vi, trong \u0111\u00f3 c\u00f3 m\u1ed9t s\u1ed1 h\u00e0nh vi l\u00e0 d\u1ea5u hi\u1ec7u ph\u1ea1m t\u1ed9i h\u00ecnh s\u1ef1 nh\u01b0 \u201cth\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i, bao che\u201d tr\u1ed1n thu\u1ebf, m\u1ed9t s\u1ed1 h\u00e0nh vi kh\u00e1c ch\u01b0a \u0111\u1ebfn m\u1ee9c x\u1eed l\u00fd h\u00ecnh s\u1ef1.<\/p>\n<p>5.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n<p>Ch\u1ec9 n\u00ean quy \u0111\u1ecbnh c\u1ea5m, kh\u00f4ng c\u1ea7n ph\u1ea3i quy \u0111\u1ecbnh \u201cnghi\u00eam c\u1ea5m\u201d. \u0110\u1ed3ng th\u1eddi, b\u1ecf h\u00e0nh vi \u201cm\u00f3c n\u1ed1i\u201d, v\u00ec \u0111\u00e3 n\u1eb1m trong \u201cth\u00f4ng \u0111\u1ed3ng, bao che\u201d. \u0110i\u1ec1u 200 v\u1ec1 \u201cT\u1ed9i tr\u1ed1n thu\u1ebf\u201d v\u00e0 \u0110i\u1ec1u 223 v\u1ec1 \u201cT\u1ed9i th\u00f4ng \u0111\u1ed3ng, bao che cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng\u201d, B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 2015 c\u0169ng ch\u1ec9 quy \u0111\u1ecbnh \u201cth\u00f4ng \u0111\u1ed3ng, bao che\u201d.<\/p>\n<p>\u0110\u1ed1i v\u1edbi ph\u1ea1m vi r\u1ed9ng h\u01a1n, c\u0169ng c\u1ea7n c\u00e2n nh\u1eafc v\u00e0 th\u1ed1ng nh\u1ea5t trong Lu\u1eadt, khi n\u00e0o s\u1eed d\u1ee5ng t\u1eeb \u201ckh\u00f4ng \u0111\u01b0\u1ee3c\u201d, \u201cc\u1ea5m\u201d v\u00e0 \u201cnghi\u00eam c\u1ea5m\u201d.<\/p>\n<p><strong>6. V\u1ec1 \u201cQuy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d (\u0110i\u1ec1u 16):<\/strong><\/p>\n<p>6.1. Quy \u0111\u1ecbnh:<\/p>\n<ul>\n<li>Kho\u1ea3n 3, \u0110i\u1ec1u 16 v\u1ec1 \u201cQuy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d c\u1ee7a D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh m\u1ed9t trong c\u00e1c quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u201c<em> \u0110\u01b0\u1ee3c gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin, tr\u1eeb c\u00e1c th\u00f4ng tin ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c th\u00f4ng tin c\u00f4ng khai v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/em>\u201d.<\/li>\n<li>Vi\u1ec7c quy \u0111\u1ecbnh b\u00ed m\u1eadt v\u00e0 c\u00f4ng khai th\u00f4ng tin v\u1ec1 thu\u1ebf \u201c<em>theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/em>\u201d l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh sau:<\/li>\n<li>Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 14, Hi\u1ebfn ph\u00e1p n\u0103m 2013 \u201c<em> 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<\/em>\u201d.<\/li>\n<li>Quy \u0111\u1ecbnh t\u1ea1i 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: \u201c<em> 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.<\/li>\n<\/ul>\n<p>6.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n<p>C\u00e1c v\u1ea5n \u0111\u1ec1 n\u00eau tr\u00ean c\u1ea7n thi\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt n\u00e0y. T\u1ee9c l\u00e0, Lu\u1eadt c\u1ea7n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 tr\u01b0\u1eddng h\u1ee3p n\u00e0o b\u00ed m\u1eadt, tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u1ea7n c\u00f4ng khai \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u01a1 s\u1edf ph\u00e1p l\u00fd th\u1ef1c hi\u1ec7n. \u0110\u1eb7c bi\u1ec7t th\u00f4ng tin v\u1ec1 t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n c\u1ea7n \u0111\u01b0\u1ee3c c\u00f4ng khai \u0111\u1ec3 g\u00f3p ph\u1ea7n vinh danh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nhi\u1ec1u (danh s\u00e1ch 1.000 \u0111\u01a1n v\u1ecb n\u1ed9p thu\u1ebf l\u1edbn nh\u1ea5t l\u00e2u nay kh\u00f4ng c\u00f3 s\u1ed1 ti\u1ec1n), \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n ph\u00f2ng ch\u1ed1ng t\u00ecnh tr\u1ea1ng tr\u1ed1n thu\u1ebf, ch\u00e2y \u1ef3 n\u1ed9p thu\u1ebf (kho\u1ea3n 6, \u0110i\u1ec1u 19 v\u00e8 \u201cQuy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf\u201d c\u1ee7a D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh \u201cc\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf\u201d.<\/p>\n<p><strong>7. V\u1ec1 \u201cNhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n, tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf\u201d (\u0110i\u1ec1u 27):<\/strong><\/p>\n<p>7.1 Quy \u0111\u1ecbnh:<\/p>\n<p>\u0110i\u1ec1u n\u00e0y c\u1ee7a D\u1ef1 th\u1ea3o ch\u1ec9 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, trong \u0111\u00f3 c\u00f3 tr\u00e1ch nhi\u1ec7m \u201c<em>kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf<\/em>\u201d (kho\u1ea3n 3), \u201c<em>tr\u00edch ti\u1ec1n \u0111\u1ec3 n\u1ed9p thu\u1ebf t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, phong t\u1ecfa t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/em>\u201d (kho\u1ea3n 4).<\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 v\u00e0 9, \u0110i\u1ec1u 4 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d, Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010 th\u00ec \u201cng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i\u201d kh\u00f4ng bao g\u1ed3m \u201cchi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i\u201d.<\/p>\n<p>7.2. Ki\u1ebfn ngh\u1ecb;<\/p>\n<p>V\u00ec v\u1eady, c\u1ea7n xem x\u00e9t m\u1edf r\u1ed9ng, kh\u00f4ng ch\u1ec9 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i m\u00e0 l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, bao g\u1ed3m c\u1ea3 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c, v\u00ec \u0111\u1ec1u c\u00f3 th\u1ec3 gi\u1eef ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n<p><strong>8. V\u1ec1 \u201cS\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf\u201d (\u0110i\u1ec1u 35):<\/strong><\/p>\n<p>8.1. Quy \u0111\u1ecbnh:<\/p>\n<p>Kho\u1ea3n 1, \u0110i\u1ec1u 35 v\u1ec1 \u201cS\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf\u201d c\u1ee7a d\u1ef1 th\u1ea3o quy \u0111\u1ecbnh m\u1ed9t trong c\u00e1c ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ph\u1ea3i \u201c<em>m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c<\/em>\u201d.<\/p>\n<p>Quy \u0111\u1ecbnh tr\u00ean ch\u01b0a bao qu\u00e1t \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 \u201cChi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i\u201d, kh\u00f4ng thu\u1ed9c nh\u00f3m c\u00e1c \u201ct\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u201d c\u0169ng nh\u01b0 \u201cng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 v\u1ec1 \u201cPh\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh\u201d, \u0110i\u1ec1u 2 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng\u201d, \u0110i\u1ec1u 4 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d, Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010.<\/p>\n<p>8.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n<p>V\u00ec v\u1eady, ph\u1ea3i vi\u1ebft l\u00e0 \u201c<em>m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c<\/em>\u201d ho\u1eb7c \u201c<em>m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i\u201d.<\/em><\/p>\n<p><strong><span style=\"background-color: #d5d5d5;\">9. <\/span>V\u1ec1 \u201cH\u1ed3 s\u01a1 khai thu\u1ebf\u201d (\u0110i\u1ec1u 43):<\/strong><\/p>\n<p>9.1. Quy \u0111\u1ecbnh:<\/p>\n<p>Kho\u1ea3n 3, \u0110i\u1ec1u 43 v\u1ec1 \u201cH\u1ed3 s\u01a1 khai thu\u1ebf\u201d quy \u0111\u1ecbnh:<\/p>\n<p><em>\u201c3. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m bao g\u1ed3m:<\/em><\/p>\n<ol>\n<li><em>a) H\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m g\u1ed3m T\u1edd khai thu\u1ebf n\u0103m v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/em><\/li>\n<li><em>b) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf khi k\u1ebft th\u00fac n\u0103m g\u1ed3m T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft;c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf\u201d.<\/em><\/li>\n<\/ol>\n<p>Quy \u0111\u1ecbnh tr\u00ean kh\u00f4ng ph\u00e2n bi\u1ec7t quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, ph\u00e1p nh\u00e2n v\u00e0 c\u00e1 nh\u00e2n, g\u00e2y kh\u00f3 kh\u0103n r\u1ea5t l\u1edbn cho vi\u1ec7c n\u1ed9p thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh.<\/p>\n<p>9.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n<p>N\u00ean quy \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n n\u1ed9p theo c\u00e1c m\u1ee9c l\u0169y ti\u1ebfn nh\u1ea5t \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n nh\u01b0 thu nh\u1eadp tr\u00ean 5 tri\u1ec7u \u0111\u1ebfn 20 tri\u1ec7u n\u1ed9p 10%, \u0111\u1ebfn 50 tri\u1ec7u n\u1ed9p 15%, tr\u00ean 50 tri\u1ec7u\/l\u1ea7n \u0111\u1ed3ng n\u1ed9p 20% thay v\u00ec ph\u1ea3i c\u1ed9ng to\u00e0n b\u1ed9 thu nh\u1eadp \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf r\u1ea5t ph\u1ee9c t\u1ea1p, r\u1eafc r\u1ed1i.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thay \u0111\u1ed5i, th\u00ec c\u1ea7n quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng b\u00e1o s\u1ed1 li\u1ec7u thu\u1ebf \u0111\u00e3 theo d\u00f5i tr\u00ean h\u1ec7 th\u1ed1ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p><strong>10. V\u1ec1 \u201cX\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf\u201d (\u0110i\u1ec1u 51):<\/strong><\/p>\n<p>10.1. Quy \u0111\u1ecbnh:<\/p>\n<p>\u0110i\u1ec3m a, M\u1ee5c 22 v\u1ec1 \u201cQu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh\u201d, B\u00e1o c\u00e1o \u0110\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00ednh s\u00e1ch trong d\u1ef1 \u00e1n Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) s\u1ed1 65\/BC-BTC ng\u00e0y 05-10-2018 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 n\u00eau \u201c<em>s\u1ed1 h\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean l\u00e0 102.095 h\u1ed9, nhi\u1ec1u h\u1ed9 kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u1eddng xuy\u00ean c\u00f3 doanh thu l\u00ean \u0111\u1ebfn v\u00e0i tr\u0103m t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/em>\u201d.<\/p>\n<p>C\u00e1c h\u1ed9 kinh doanh n\u00e0y l\u00e0 m\u1ed9t ch\u1ee7 th\u1ec3 kinh doanh chuy\u00ean nghi\u1ec7p, v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 m\u1ed9t lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. S\u1edf d\u0129 c\u00f3 h\u1ed9 kinh doanh n\u00e0y l\u00e0 do nhi\u1ec1u n\u0103m d\u00e0i kh\u00f4ng th\u1eeba nh\u1eadn th\u00e0nh ph\u1ea7n kinh t\u1ebf t\u01b0 nh\u00e2n v\u00e0 c\u00e1c c\u00f4ng ty, doanh nghi\u1ec7p t\u01b0 nh\u00e2n. \u0110\u00e1ng l\u1ebd c\u1ea7n ph\u1ea3i x\u00f3a b\u1ecf v\u00e0 chuy\u1ec3n \u0111\u1ed5i d\u1ea7n h\u1ed9 kinh doanh th\u00e0nh doanh nghi\u1ec7p k\u1ec3 t\u1eeb khi c\u00f3 c\u00e1c Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 1999, 2005 v\u00e0 nay l\u00e0 2014.<\/p>\n<p>10.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n<p>H\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh th\u00ec c\u1ea7n nhanh ch\u00f3ng x\u00f3a b\u1ecf \u0111\u1ec3 chuy\u1ec3n th\u00e0nh lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 c\u00f3 quy \u0111\u1ecbnh qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p.<\/p>\n<p>Ch\u1ec9 duy tr\u00ec h\u1ed9 gia \u0111\u00ecnh v\u00e0 c\u00e1 nh\u00e2n kinh doanh nh\u1ecf l\u1ebb, kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i d\u0103ng k\u00fd kinh doanh n\u00f3i chung v\u00e0 \u0111\u0103ng k\u00fd m\u00e3 thu\u1ebf n\u00f3i ri\u00eang (ch\u1ec9 \u0111\u0103ng k\u00fd v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh).<\/p>\n<p>Trong th\u1eddi gian v\u1eabn duy tr\u00ec \u201ch\u1ed9 kinh doanh\u201d th\u00ec c\u1ea7n gi\u1ea3m thi\u1ec3u vi\u1ec7c kho\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 51 v\u1ec1 \u201cX\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf\u201d.<\/p>\n<p><strong>11. M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 kh\u00e1c<\/strong><\/p>\n<p>\u0110\u1ec1 ngh\u1ecb r\u00e0 so\u00e1t v\u1ec1 t\u1eeb ng\u1eef, c\u00e2u ch\u1eef cho th\u1ed1ng nh\u1ea5t. V\u00ed d\u1ee5 nh\u01b0:<\/p>\n<ul>\n<li>\u0110\u1ec1 ngh\u1ecb s\u1eeda t\u1eeb \u201ch\u00e0ng n\u0103m\u201d th\u00e0nh \u201ch\u1eb1ng n\u0103m\u201d t\u1ea1i kho\u1ea3n 3, <a name=\"_Toc522612841\"><\/a>\u0110i\u1ec1u 98 v\u00e8 \u201cTr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d;<\/li>\n<li>\u0110\u1ec1 ngh\u1ecb s\u1eeda \u201cti\u1ebft a\u201d, th\u00e0nh \u201c\u0111i\u1ec3m a\u201d t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 27 v\u1ec1 \u201c<a name=\"_Toc522612746\"><\/a>Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n, tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf\u201d;<\/li>\n<li>\u0110\u1ec1 ngh\u1ecb s\u1eeda \u201cth\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y (10) l\u00e0m vi\u1ec7c\u201d th\u00e0nh \u201cth\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c\u201d <a name=\"_Toc522612754\"><\/a>t\u1ea1i \u0110i\u1ec1u 33 v\u1ec1 \u201cTh\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u\u201d, cho th\u1ed1ng nh\u1ea5t v\u1edbi c\u00e1ch vi\u1ebft c\u1ee7a Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u0103m 2015 (b\u1ecf vi\u1ebft con s\u1ed1 b\u1eb1ng ch\u1eef).<\/li>\n<\/ul>\n<p><em>H\u00e0 N\u1ed9i 06-11-2018\u00a0 \u00a0<\/em>","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 D\u1ef1 th\u1ea3o tr\u00ecnh Qu\u1ed1c h\u1ed9i 11-2018, t\u1ea1i H\u1ed9i th\u1ea3o do Li\u00ean \u0111o\u00e0n Lu\u1eadt s\u01b0 Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3010,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-3009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>315. 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