{"id":33242,"date":"2019-06-18T09:24:35","date_gmt":"2019-06-18T02:24:35","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=33242"},"modified":"2022-07-21T09:28:22","modified_gmt":"2022-07-21T02:28:22","slug":"2-293-luat-hoa-trach-nhiem-phoi-hop-giua-co-quan-thue-va-ngan-hang","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-293-luat-hoa-trach-nhiem-phoi-hop-giua-co-quan-thue-va-ngan-hang\/","title":{"rendered":"2.293. &#8220;Lu\u1eadt h\u00f3a&#8221; tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u00e2n h\u00e0ng"},"content":{"rendered":"<strong>(TCNH) &#8211; M\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh m\u1edbi trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) v\u1eeba \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua l\u00e0 c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, kho b\u1ea1c trong thu, ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; b\u1ea3o m\u1eadt th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf&#8230;<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-33243 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/93-2-450x283.jpg\" alt=\"\" width=\"450\" height=\"283\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/93-2-450x283.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/93-2.jpg 500w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p>Ng\u00e0y 13\/6\/2019, h\u01a1n 91,3% \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i tham gia bi\u1ec3u quy\u1ebft \u0111\u1ed3ng \u00fd th\u00f4ng qua Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i). Trong \u0111\u00f3, m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh g\u00e2y ch\u00fa \u00fd t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i l\u1ea7n n\u00e0y l\u00e0 c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, kho b\u1ea1c trong thu, ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; b\u1ea3o m\u1eadt th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf&#8230;<\/p>\n<p>C\u1ee5 th\u1ec3, c\u00e1c ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p th\u00f4ng tin s\u1ed1 t\u00e0i kho\u1ea3n theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Ngo\u00e0i ra, c\u00e1c ng\u00e2n h\u00e0ng c\u0169ng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb Vi\u1ec7t Nam; 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 theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf&#8230;<\/p>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, \u0111\u1ec3 th\u00fac \u0111\u1ea9y giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf, lu\u1eadt s\u1eeda \u0111\u1ed5i \u0111\u00e3 b\u1ed5 sung nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i theo h\u01b0\u1edbng x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 tri\u1ec3n khai r\u1ed9ng r\u00e3i c\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf \u0111i\u1ec7n t\u1eed nh\u01b0 khai thu\u1ebf \u0111i\u1ec7n t\u1eed, ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf online&#8230;<\/p>\n<p>Theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, <em>Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em>,\u00a0vi\u1ec7c ng\u00e2n h\u00e0ng ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng tr\u00e1i v\u1edbi ch\u1ee9c n\u0103ng c\u1ee7a ng\u00e2n h\u00e0ng. Hi\u1ec7n nay, Vi\u1ec7t Nam \u0111ang n\u1ed7 l\u1ef1c\u00a0\u0111\u1ec3 m\u1ecdi giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ti\u1ec1n t\u1ec7 \u0111\u1ec1u ph\u1ea3i qua ng\u00e2n h\u00e0ng, nh\u1ea5t l\u00e0 nh\u1eefng giao d\u1ecbch gi\u00e1 tr\u1ecb. Vi\u1ec7c c\u01a1 quan thu\u1ebf v\u00e0 ng\u00e2n h\u00e0ng ph\u1ed1i h\u1ee3p s\u1ebd t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf, ng\u0103n ng\u1eeba c\u00e1c sai ph\u1ea1m kh\u00e1c nh\u01b0 r\u1eeda ti\u1ec1n, tham nh\u0169ng, gian l\u1eadn\u2026<\/p>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, theo\u00a0Lu\u1eadt s\u01b0 H\u00e0 Huy Phong \u2013 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt TNHH Inteco (\u0110o\u00e0n lu\u1eadt s\u01b0 TP. H\u00e0 N\u1ed9i), hi\u1ec7n nay, s\u1ef1 ph\u00e1t tri\u1ec3n nhanh ch\u00f3ng c\u1ee7a c\u00f4ng ngh\u1ec7 th\u00f4ng tin, internet, m\u1ea1ng x\u00e3 h\u1ed9i \u0111\u00e3 l\u00e0m thay \u0111\u1ed5i qu\u00e1 nhanh v\u00e0 to\u00e0n di\u1ec7n c\u00e1c y\u1ebfu t\u1ed1 t\u1ed3n t\u1ea1i trong n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam. Tuy nhi\u00ean, xu h\u01b0\u1edbng n\u00e0y c\u0169ng k\u00e9o theo th\u00e1ch th\u1ee9c cho ng\u00e0nh Thu\u1ebf trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 thu thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u1eb7t ra nhu c\u1ea7u ph\u1ea3i thay \u0111\u1ed5i \u0111\u1ec3 th\u00edch nghi v\u1edbi t\u00ecnh h\u00ecnh m\u1edbi.<\/p>\n<p>V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra l\u00e0 b\u1ea3n th\u00e2n ng\u00e0nh Thu\u1ebf kh\u00f4ng th\u1ec3 t\u1ef1 m\u00ecnh \u0111\u1ea3m \u0111\u01b0\u01a1ng h\u1ebft \u0111\u01b0\u1ee3c vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 thu thu\u1ebf, m\u00e0 c\u1ea7n c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 v\u00e0 ph\u1ed1i h\u1ee3p t\u1eeb c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb ch\u1ee9c n\u0103ng c\u00f3 li\u00ean quan kh\u00e1c. Kinh nghi\u1ec7m t\u1eeb c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n cho th\u1ea5y, vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf tr\u1edf n\u00ean hi\u1ec7u qu\u1ea3 h\u01a1n trong m\u1ed9t n\u1ec1n kinh t\u1ebf kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, v\u1edbi s\u1ef1 tham gia c\u1ee7a h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c trung gian trong th\u1ecb tr\u01b0\u1eddng ti\u1ec1n t\u1ec7.<\/p>\n<p>Lu\u1eadt s\u01b0 Phong cho r\u1eb1ng, vi\u1ec7c thu thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf c\u1ea7n c\u00f3 s\u1ef1 ph\u1ed1i h\u1ee3p t\u1eeb c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng, t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 li\u00ean quan, bao g\u1ed3m Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. Do \u0111\u00f3, vi\u1ec7c ph\u1ed1i h\u1ee3p t\u1eeb h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng trong vi\u1ec7c qua\u0309n ly\u0301 thu\u00ea\u0301 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed l\u00e0 ho\u00e0n to\u00e0n h\u1ee3p l\u00fd v\u00e0 c\u00f3 c\u01a1 s\u1edf.<\/p>\n<p>Th\u00eam v\u00e0o \u0111\u00f3, quy \u0111\u1ecbnh v\u1ec1 s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 c\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf s\u1ebd t\u1ea1o ti\u1ec1n \u0111\u1ec1 v\u00e0 n\u1ec1n t\u1ea3ng cho c\u00e1c quy \u0111\u1ecbnh v\u1ec1 n\u1ec1n kinh t\u1ebf kh\u00f4ng ti\u1ec1n m\u1eb7t.<\/p>\n<p>Tr\u00ean th\u1ef1c t\u1ebf, th\u01a1\u0300i gian qua, s\u01b0\u0323 h\u01a1\u0323p ta\u0301c gi\u01b0\u0303a h\u00ea\u0323 th\u00f4\u0301ng ng\u00e2n ha\u0300ng va\u0300 h\u00ea\u0323 th\u00f4\u0301ng thu\u00ea\u0301 r\u00e2\u0301t hi\u00ea\u0323u qua\u0309.\u00a0Hi\u1ec7n nay, c\u00e1c ng\u00e2n h\u00e0ng \u0111ang tri\u1ec3n khai nhi\u1ec1u d\u1ecbch v\u1ee5 thu h\u1ed9 c\u00e1c kho\u1ea3n thu c\u1ee7a ng\u00e2n s\u00e1ch, d\u1ecbch v\u1ee5 c\u00f4ng nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc\u2026 v\u00e0 kh\u00f4ng ai c\u00f3 th\u1ec3 l\u00e0m t\u1ed1t vi\u1ec7c n\u00e0y nh\u01b0 ng\u00e2n h\u00e0ng. Hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c thu thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u00e3 cho th\u1ea5y r\u00f5 \u0111i\u1ec1u n\u00e0y.<\/p>\n<p>V\u1edbi quy \u0111\u1ecbnh n\u00e0y, ng\u00e0nh Thu\u1ebf s\u1ebd ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c chi ph\u00ed nh\u00e2n c\u00f4ng, kho qu\u1ef9, t\u1eadp trung cho c\u00f4ng t\u00e1c ki\u1ec3m tra, t\u00ednh thu\u1ebf v\u00e0 x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 chuy\u00ean ng\u00e0nh v\u1ec1 thu\u1ebf trong khi ng\u00e2n h\u00e0ng ph\u00e1t huy \u0111\u01b0\u1ee3c l\u1ee3i th\u1ebf trong d\u1ecbch v\u1ee5 thu chi, qu\u1ea3n l\u00fd t\u00e0i kho\u1ea3n.<\/p>\n<p><strong>Minh Kh\u00f4i<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<p><strong><em>T\u1ea1p ch\u00ed T\u00e0i ch\u00ednh (Ng\u00e2n h\u00e0ng) 18-6-2019:<\/em><\/strong><\/p>\n<p><a href=\"http:\/\/tapchitaichinh.vn\/ngan-hang\/luat-hoa-trach-nhiem-phoi-hop-giua-co-quan-thue-va-ngan-hang-308574.html\"><em>http:\/\/tapchitaichinh.vn\/ngan-hang\/luat-hoa-trach-nhiem-phoi-hop-giua-co-quan-thue-va-ngan-hang-308574.html<\/em><\/a><\/p>\n<p><em>(93\/899)<\/em>","protected":false},"excerpt":{"rendered":"<p>(TCNH) &#8211; M\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh m\u1edbi trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) v\u1eeba \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua l\u00e0 c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, kho b\u1ea1c trong thu, ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; b\u1ea3o m\u1eadt th\u00f4ng tin [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":33243,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-33242","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2.293. &quot;Lu\u1eadt h\u00f3a&quot; 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