{"id":40813,"date":"2024-09-08T08:35:03","date_gmt":"2024-09-08T01:35:03","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=40813"},"modified":"2024-09-12T06:15:54","modified_gmt":"2024-09-11T23:15:54","slug":"4-354-giai-tru-trach-nhiem-co-phat-sinh-tieu-cuc-trong-hoan-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-354-giai-tru-trach-nhiem-co-phat-sinh-tieu-cuc-trong-hoan-thue\/","title":{"rendered":"4.354. Gi\u1ea3i tr\u1eeb tr\u00e1ch nhi\u1ec7m c\u00f3 ph\u00e1t sinh ti\u00eau c\u1ef1c trong ho\u00e0n thu\u1ebf?"},"content":{"rendered":"

(TN) Gi\u1ea3i tr\u1eeb tr\u00e1ch nhi\u1ec7m c\u00f3 ph\u00e1t sinh ti\u00eau c\u1ef1c trong ho\u00e0n thu\u1ebf?<\/strong><\/span><\/h4>\n

(TN) – <\/strong>Theo d\u1ef1 th\u1ea3o lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t gi\u1ea3i tr\u1eeb tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c thu\u1ebf trong l\u0129nh v\u1ef1c ho\u00e0n thu\u1ebf.<\/strong><\/p>\n

C\u01a1 quan thu\u1ebf c\u0169ng kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n th\u1eadt hay gi\u1ea3<\/strong><\/h5>\n

G\u00f3p \u00fd d\u1ef1 th\u1ea3o, B\u1ed9 KH-\u0110T \u0111\u1ec1 ngh\u1ecb c\u00e2n nh\u1eafc, l\u00e0m r\u00f5 t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a n\u1ed9i dung \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0111i\u1ec1u 5 lu\u1eadt\u00a0Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0quy \u0111\u1ecbnh gi\u1ea3i tr\u1eeb tr\u00e1ch nhi\u1ec7m c\u00f4ng ch\u1ee9c thu\u1ebf khi \u0111\u00e3 l\u00e0m \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh trong ph\u1ea1m vi h\u1ed3 s\u01a1 c\u1ee7a\u00a0ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a>\u00a0v\u00e0 v\u0103n b\u1ea3n, t\u00e0i li\u1ec7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

\"gi\u1ea3i<\/p>\n

B\u1ed9 KH-\u0110T cho r\u1eb1ng c\u1ea7n xem l\u1ea1i \u0111\u1ec1 xu\u1ea5t gi\u1ea3i tr\u1eeb tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf<\/h6>\n

\u1ea2NH: NG\u1eccC D\u01af\u01a0NG<\/p>\n

Gi\u1ea3i tr\u00ecnh v\u1ec1 \u0111\u1ec1 xu\u1ea5t n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng\u00a0ph\u00e1p lu\u1eadt<\/a>\u00a0v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf ch\u01b0a quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e2m l\u00fd c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf khi th\u1ef1c thi nhi\u1ec7m v\u1ee5, \u0111\u1eb7c bi\u1ec7t trong l\u0129nh v\u1ef1c ho\u00e0n thu\u1ebf.<\/p>\n

Theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 t\u00ednh, t\u1ef1 k\u00ea khai, t\u1ef1 n\u1ed9p thu\u1ebf v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m.\u00a0C\u01a1 quan thu\u1ebf<\/a>\u00a0s\u1ebd th\u1ef1c hi\u1ec7n h\u1eadu ki\u1ec3m theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro. M\u1eb7c d\u00f9 hi\u1ec7n nay \u0111\u00e3 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean to\u00e0n qu\u1ed1c t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p (DN) trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, nh\u01b0ng nhi\u1ec1u v\u1ee5 vi\u1ec7c mua b\u00e1n h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf l\u1edbn v\u1eabn b\u1ecb c\u01a1 quan c\u00f4ng an ph\u00e1t hi\u1ec7n trong th\u1eddi gian qua.<\/p>\n

Vi\u1ec7c tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng th\u1ec3 ng\u0103n ch\u1eb7n \u0111\u01b0\u1ee3c vi\u1ec7c gian l\u1eadn, mua b\u00e1n h\u00f3a \u0111\u01a1n c\u1ee7a DN v\u00ec ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, xu\u1ea5t nh\u1eadp kh\u1ea9u c\u00f3 th\u1eadt hay kh\u00f4ng, c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u1ebfu ch\u01b0a ki\u1ec3m tra, x\u00e1c minh, m\u1eb7c d\u00f9 DN \u0111\u00e3 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh n\u00eau r\u00f5 c\u00e1n b\u1ed9 thu\u1ebf kh\u00f4ng th\u1ec3 ki\u1ec3m so\u00e1t h\u1ebft \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u; h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng kh\u00f4ng th\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c h\u1ebft b\u1ea3n ch\u1ea5t giao d\u1ecbch th\u1ef1c t\u1ebf; gian l\u1eadn v\u1ec1 thu\u1ebf. C\u01a1 quan thu\u1ebf ch\u01b0a c\u00f3 ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra n\u00ean vi\u1ec7c x\u00e1c minh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1ea5t r\u1ea5t nhi\u1ec1u th\u1eddi gian v\u00e0 c\u1ea7n s\u1ef1 ph\u1ed1i h\u1ee3p c\u1ee7a nhi\u1ec1u c\u01a1 quan, \u0111\u01a1n v\u1ecb nh\u01b0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n, v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc nh\u01b0 c\u00f4ng an, h\u1ea3i quan.<\/p>\n

Do \u0111\u00f3, vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau ph\u1ea3i c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf. C\u00e1n b\u1ed9 thu\u1ebf ch\u1ec9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo c\u00e1c th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 DN v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cung c\u1ea5p li\u00ean quan ho\u00e0n thu\u1ebf, kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi DN gian l\u1eadn trong vi\u1ec7c k\u00ea khai v\u00e0 cung c\u1ea5p th\u00f4ng tin kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c d\u1eabn \u0111\u1ebfn gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

\u0110\u1ec3 bao qu\u00e1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ph\u1ea3i gi\u1ea3i quy\u1ebft cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u1edbi lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111ang \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, c\u1ea7n thi\u1ebft ph\u1ea3i b\u1ed5 sung quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf trong vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u00f3i ri\u00eang v\u00e0 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00f3i chung.<\/p>\n

Do \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0111i\u1ec1u 5 lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 sau: “C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c c\u01a1 quan kh\u00e1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt n\u00e0y v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, b\u1ea3o \u0111\u1ea3m c\u00f4ng khai minh b\u1ea1ch, b\u00ecnh \u0111\u1eb3ng v\u00e0 b\u1ea3o \u0111\u1ea3m quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf”.<\/p>\n

Theo <\/em>Lu\u1eadt s\u01b0<\/em> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a><\/em>, <\/em>Gi\u00e1m \u0111\u1ed1c<\/em> C\u00f4ng ty Lu\u1eadt<\/a><\/em> ANVI<\/a><\/span><\/strong>, <\/em>\u0111\u1ec1 xu\u1ea5t n\u00e0y c\u0169ng \u0111\u00fang, nh\u01b0ng n\u1ebfu v\u1eady th\u00ec l\u1ea1i ph\u1ea3i m\u1edf r\u1ed9ng \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c ng\u00e0nh, l\u0129nh v\u1ef1c kh\u00e1c hay c\u0169ng ph\u1ea3i mi\u1ec5n tr\u00e1ch nhi\u1ec7m cho c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. B\u1edfi b\u1ea3n th\u00e2n c\u00e1 nh\u00e2n, DN l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng kh\u00f3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng gian l\u1eadn h\u00f3a \u0111\u01a1n v\u00e0 h\u1ecd c\u0169ng l\u00e0 n\u1ea1n nh\u00e2n. <\/em><\/p>\n

C\u00f3 th\u1ec3 quy \u0111\u1ecbnh r\u00f5 h\u01a1n v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1n b\u1ed9 thu\u1ebf, nh\u01b0ng quan tr\u1ecdng v\u1eabn l\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1n b\u1ed9 thu\u1ebf \u0111\u00e3 l\u00e0m h\u1ebft tr\u00e1ch nhi\u1ec7m ch\u01b0a? \u0110\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu ki\u1ec3m tra theo \u0111\u00fang quy \u0111\u1ecbnh hay c\u1ed1 t\u00ecnh b\u1ecf qua, bao che? H\u01a1n n\u1eefa, quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c n\u00f3i chung c\u1ea7n \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong 3 lu\u1eadt g\u1ed3m lu\u1eadt C\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, lu\u1eadt Vi\u00ean ch\u1ee9c v\u00e0 B\u1ed9\u00a0lu\u1eadt Lao \u0111\u1ed9ng<\/a>, ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111i v\u00e0o chi ti\u1ebft trong t\u1eebng lu\u1eadt chuy\u00ean ng\u00e0nh.<\/em><\/p>\n

Kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00ec thanh ki\u1ec3m tra \u0111\u1ec3 l\u00e0m g\u00ec?<\/strong><\/h5>\n

Lu\u1eadt s\u01b0 Tr\u1ea7n Xoa, chuy\u00ean gia v\u1ec1 thu\u1ebf, nh\u1eadn \u0111\u1ecbnh: B\u1ea5t k\u1ef3 v\u1ecb tr\u00ed n\u00e0o, l\u0129nh v\u1ef1c n\u00e0o th\u00ec c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c nh\u00e0 n\u01b0\u1edbc c\u0169ng ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n h\u1ea1n khi \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5. C\u00e1n b\u1ed9 thu\u1ebf l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o, c\u00f3 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 li\u00ean t\u1ee5c \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gian l\u1eadn v\u1ec1 thu\u1ebf c\u0169ng nh\u01b0 c\u00e1c l\u0129nh v\u1ef1c h\u1ea3i quan, ki\u1ec3m to\u00e1n, th\u1ea9m \u0111\u1ecbnh gi\u00e1\u2026 c\u0169ng s\u1ebd c\u00f3 nh\u1eefng r\u1ee7i ro, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c qua m\u1eb7t.<\/p>\n

Tuy nhi\u00ean, c\u01a1 quan qu\u1ea3n l\u00fd s\u1ebd t\u1eeb nh\u1eefng v\u1ee5 \u0111\u00f3 r\u00fat ra kinh nghi\u1ec7m, ch\u1ec9 ra nh\u1eefng k\u1ef9 thu\u1eadt m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c l\u00e1ch lu\u1eadt \u0111\u1ec3 h\u1ea1n ch\u1ebf c\u00e1c v\u1ee5 gian l\u1eadn. Tr\u00ean th\u1ef1c t\u1ebf, th\u1eddi gian qua c\u00f3 nh\u1eefng DN ph\u1ea3i ch\u1edd \u0111\u1ee3i ho\u00e0n thu\u1ebf qu\u00e1 l\u00e2u th\u00ec x\u00e1c \u0111\u1ecbnh l\u1ed7i do \u0111\u00e2u? C\u00f3 nh\u1eefng quy \u0111\u1ecbnh do ch\u00ednh ng\u00e0nh n\u00e0y t\u1ef1 \u0111\u01b0a ra g\u00e2y c\u1ea3 kh\u00f3 kh\u0103n cho c\u00e1n b\u1ed9 thu\u1ebf th\u1ef1c hi\u1ec7n l\u1eabn DN trong khi lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh. V\u00ed d\u1ee5, quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p n\u00e0o ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau hay ki\u1ec3m tr\u01b0\u1edbc ho\u00e0n sau \u0111\u00e3 c\u00f3 th\u00ec kh\u00f4ng th\u1ec3 m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ph\u1ea3i ki\u1ec3m tra tr\u01b0\u1edbc. N\u1ebfu c\u1ee9 l\u00e0m \u0111\u00fang theo lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh th\u00ec s\u1ebd \u0111\u01a1n gi\u1ea3n, d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u1ea7n Xoa nh\u1ea5n m\u1ea1nh: N\u1ebfu c\u00e1n b\u1ed9 thu\u1ebf kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m, khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0a h\u1ed3 s\u01a1 l\u00ean c\u00f3 sai s\u00f3t, gian l\u1eadn th\u00ec l\u00e0m sao? B\u1edfi c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 quy\u1ec1n thanh tra, ki\u1ec3m tra th\u00ec \u0111\u1ec3 l\u00e0m g\u00ec? \u0110\u00f3 l\u00e0 ch\u01b0a k\u1ec3 n\u1ebfu kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m, t\u00ecnh tr\u1ea1ng ti\u00eau c\u1ef1c trong ng\u00e0nh thu\u1ebf c\u0169ng d\u1ec5 x\u1ea3y ra.<\/p>\n

“Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c \u0111i \u0111\u00f4i v\u1edbi quy\u1ec1n h\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft trong lu\u1eadt C\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, lu\u1eadt Vi\u00ean ch\u1ee9c. \u0110\u1ed3ng th\u1eddi n\u1ebfu l\u00e0 \u0111\u1ea3ng vi\u00ean c\u00f2n c\u00f3 nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 tr\u00e1ch nhi\u1ec7m\u2026 N\u1ebfu trong l\u0129nh v\u1ef1c ho\u00e0n thu\u1ebf, quy \u0111\u1ecbnh n\u00e0o ch\u01b0a ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf, d\u1ec5 khi\u1ebfn c\u00e1n b\u1ed9 thu\u1ebf x\u1ea3y ra sai s\u00f3t th\u00ec B\u1ed9 T\u00e0i ch\u00ednh n\u00ean \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i ch\u1ee9 kh\u00f4ng th\u1ec3 gi\u1ea3i tr\u1eeb mi\u1ec5n tr\u00e1ch nhi\u1ec7m. C\u01a1 quan thu\u1ebf c\u00f3 vai tr\u00f2 quan tr\u1ecdng, l\u00e0 th\u1ee7 qu\u1ef9 c\u1ee7a qu\u1ed1c gia th\u00ec c\u1ea7n ph\u1ea3i th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m h\u01a1n v\u1edbi c\u1ea3 n\u01b0\u1edbc v\u00e0 ng\u01b0\u1eddi d\u00e2n”, lu\u1eadt s\u01b0 Tr\u1ea7n Xoa n\u00f3i.<\/p>\n

Trong khi \u0111\u00f3, \u00f4ng Nguy\u1ec5n \u0110\u1ee9c Ngh\u0129a, Ph\u00f3 gi\u00e1m \u0111\u1ed1c Trung t\u00e2m H\u1ed7 tr\u1ee3 DN nh\u1ecf v\u00e0 v\u1eeba (Hi\u1ec7p h\u1ed9i DN TP.HCM), cho r\u1eb1ng tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1n b\u1ed9 thu\u1ebf hay c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 theo \u0111\u01a1n ki\u1ec7n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u00e0nh ch\u00ednh, kh\u00f4ng c\u1ea7n thi\u1ebft quy \u0111\u1ecbnh trong lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

V\u00ec v\u1eady, \u00f4ng Ngh\u0129a \u0111\u1ec1 xu\u1ea5t lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ch\u1ec9 c\u1ea7n quy \u0111\u1ecbnh: “Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb x\u00e2m h\u1ea1i quy\u1ec1n, l\u1ee3i \u00edch do h\u00e0nh vi sai tr\u00e1i c\u1ee7a c\u00e1n b\u1ed9 thu\u1ebf, c\u01a1 quan thu\u1ebf th\u00ec c\u00f3 quy\u1ec1n ki\u1ec7n l\u00ean c\u00e1c c\u1ea5p t\u00f2a \u00e1n c\u00f3 th\u1ea9m quy\u1ec1n. B\u1ea3n \u00e1n c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt c\u1ee7a t\u00f2a \u00e1n s\u1ebd l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng”. B\u1edfi theo \u00f4ng Ngh\u0129a, th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m theo ph\u00e1n quy\u1ebft c\u1ee7a t\u00f2a \u00e1n l\u00e0 th\u1ec3 hi\u1ec7n s\u1ef1 th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3 l\u00e0 \u0111i\u1ec1u m\u00e0 c\u00e1c lu\u1eadt c\u1ea7n h\u01b0\u1edbng \u0111\u1ebfn.<\/p>\n

N\u1ebfu gi\u1ea3i tr\u1eeb tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1n b\u1ed9 thu\u1ebf trong l\u0129nh v\u1ef1c ho\u00e0n thu\u1ebf s\u1ebd c\u00f3 ph\u00e1t sinh ti\u00eau c\u1ef1c. Nh\u01b0ng th\u1ef1c t\u1ebf c\u00f3 nhi\u1ec1u v\u1ee5 vi\u1ec7c nghi ng\u1edd th\u00ec th\u1eddi gian ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u1ec3 ho\u00e0n thu\u1ebf s\u1ebd k\u00e9o d\u00e0i v\u00e0 c\u00e1n b\u1ed9 thu\u1ebf ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng, n\u00ean c\u0169ng khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi c\u00f3 t\u00e2m l\u00fd lo l\u1eafng. V\u00ec v\u1eady, T\u1ed5ng c\u1ee5c Thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 th\u1ec3 \u0111\u1ec1 xu\u1ea5t ch\u1ec9nh s\u1eeda quy tr\u00ecnh th\u1ef1c hi\u1ec7n, nh\u1ea5t l\u00e0 n\u00eau r\u00f5 th\u1eddi gian th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf hay ch\u1ec9 mi\u1ec5n tr\u1eeb tr\u00e1ch nhi\u1ec7m trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111ang ki\u1ec3m tra h\u1ed3 s\u01a1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 nghi ng\u1edd gian l\u1eadn.<\/p>\n

PGS-TS\u00a0\u0110inh Tr\u1ecdng Th\u1ecbnh\u00a0(H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh)<\/em><\/p>\n

Mai<\/strong> Ph\u01b0\u01a1ng<\/strong><\/p>\n

—————<\/p>\n

Thanh<\/em><\/strong> ni\u00ean (Kinh t\u1ebf) 08-9-2024:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/giai-tru-trach-nhiem-co-phat-sinh-tieu-cuc-trong-hoan-thue-185240907230201023.htm<\/a><\/em><\/p>\n

(<\/em>164\/1.567<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

(TN) Gi\u1ea3i tr\u1eeb tr\u00e1ch nhi\u1ec7m c\u00f3 ph\u00e1t sinh ti\u00eau c\u1ef1c trong ho\u00e0n thu\u1ebf? (TN) – Theo d\u1ef1 th\u1ea3o lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t gi\u1ea3i tr\u1eeb tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c thu\u1ebf trong l\u0129nh v\u1ef1c ho\u00e0n thu\u1ebf. C\u01a1 quan thu\u1ebf c\u0169ng kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n th\u1eadt hay […]<\/p>\n","protected":false},"author":2,"featured_media":40814,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[38],"class_list":["post-40813","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.354. Gi\u1ea3i tr\u1eeb tr\u00e1ch nhi\u1ec7m c\u00f3 ph\u00e1t sinh ti\u00eau c\u1ef1c trong ho\u00e0n thu\u1ebf? - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Vi\u1ec7c ho\u00e0n thu\u1ebf ch\u1eadm g\u00e2y kh\u1ed1n kh\u1ed5 cho c\u00e1c DN do ng\u00e0nh thu\u1ebf ch\u01b0a gi\u1ea3i tr\u1eeb tr\u00e1ch nhi\u1ec7m trong ho\u00e0n thu\u00ea cho c\u00e1n b\u1ed9? Ng\u00e0nh thu\u1ebf \u0111\u1ea9y c\u00e1i kh\u00f3 cho DN?\" \/>\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\/en\/tieng-viet-4-354-giai-tru-trach-nhiem-co-phat-sinh-tieu-cuc-trong-hoan-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.354. 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