{"id":49376,"date":"2025-12-14T17:30:39","date_gmt":"2025-12-14T10:30:39","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49376"},"modified":"2025-12-14T18:01:58","modified_gmt":"2025-12-14T11:01:58","slug":"4-504-nghi-dinh-310-nd-cp-giam-ap-luc-tao-dong-luc-tuan-thu-cua-nguoi-nop-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-604-nghi-dinh-310-nd-cp-giam-ap-luc-tao-dong-luc-tuan-thu-cua-nguoi-nop-thue\/","title":{"rendered":"4.604. Ngh\u1ecb \u0111\u1ecbnh 310\/N\u0110-CP: Gi\u1ea3m \u00e1p l\u1ef1c, t\u1ea1o \u0111\u1ed9ng l\u1ef1c tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf."},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 310\/N\u0110-CP: Gi\u1ea3m \u00e1p l\u1ef1c, t\u1ea1o \u0111\u1ed9ng l\u1ef1c tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/strong><\/span><\/h4>\n

(VTV.vn) – Ngh\u1ecb \u0111\u1ecbnh 310\/N\u0110-CP s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh x\u1eed ph\u1ea1t thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, t\u1eadp trung v\u00e0o nguy\u00ean t\u1eafc x\u1eed l\u00fd m\u1ed9t h\u00e0nh vi, gi\u1ea3m \u00e1p l\u1ef1c ph\u1ea1t n\u1eb7ng l\u00ean doanh nghi\u1ec7p, t\u1ea1o \u0111\u1ed9ng l\u1ef1c tu\u00e2n th\u1ee7.<\/strong><\/p>\n

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M\u1ed9t h\u00e0nh vi, m\u1ed9t m\u1ee9c ph\u1ea1t: h\u00e0nh lang ph\u00e1p l\u00fd linh ho\u1ea1t h\u01a1n<\/strong><\/h5>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 310\/2025\/N\u0110-CP v\u1eeba \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP) \u0111\u01b0\u1ee3c gi\u1edbi chuy\u00ean m\u00f4n \u0111\u00e1nh gi\u00e1 l\u00e0 b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng, th\u1ec3 hi\u1ec7n n\u1ed7 l\u1ef1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd trong vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch theo h\u01b0\u1edbng linh ho\u1ea1t, nh\u00e2n v\u0103n v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n. Tinh th\u1ea7n ch\u1ee7 \u0111\u1ea1o c\u1ee7a ngh\u1ecb \u0111\u1ecbnh l\u00e0 \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc “m\u1ed9t h\u00e0nh vi, m\u1ed9t m\u1ee9c ph\u1ea1t” \u0111\u1ed1i v\u1edbi c\u00e1c vi ph\u1ea1m mang t\u00ednh th\u1ee7 t\u1ee5c.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 g\u1ee1 n\u00fat th\u1eaft cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m th\u1ee7 t\u1ee5c nh\u01b0ng \u0111\u00e3 t\u1ef1 gi\u00e1c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh g\u1ee1 n\u00fat th\u1eaft cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m th\u1ee7 t\u1ee5c nh\u01b0ng \u0111\u00e3 t\u1ef1 gi\u00e1c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3. Theo quy \u0111\u1ecbnh m\u1edbi, thay v\u00ec b\u1ecb x\u1eed ph\u1ea1t ri\u00eang r\u1ebd tr\u00ean t\u1eebng h\u1ed3 s\u01a1 khai sai, ch\u1eadm n\u1ed9p, ho\u1eb7c t\u1eebng th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t h\u00e0nh vi c\u00f3 khung ph\u1ea1t ti\u1ec1n cao nh\u1ea5t trong s\u1ed1 c\u00e1c h\u00e0nh vi \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00f9ng m\u1ed9t ng\u00e0y v\u00e0 c\u00f9ng m\u1ed9t lo\u1ea1i thu\u1ebf.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 310\/N\u0110-CP t\u1ea1o ra m\u1ed9t b\u01b0\u1edbc ti\u1ebfn l\u1edbn v\u1ec1 s\u1ef1 c\u00f4ng b\u1eb1ng. Tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c x\u1eed ph\u1ea1t l\u0169y ti\u1ebfn tr\u00ean t\u1eebng h\u1ed3 s\u01a1 khai sai, t\u1eebng th\u00f4ng b\u00e1o ch\u1eadm n\u1ed9p, d\u00f9 x\u1ea3y ra c\u00f9ng m\u1ed9t ng\u00e0y v\u00e0 c\u00f9ng m\u1ed9t s\u1eafc thu\u1ebf, th\u01b0\u1eddng khi\u1ebfn t\u1ed5ng m\u1ee9c ph\u1ea1t tr\u1edf n\u00ean phi l\u00fd v\u00e0 kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi b\u1ea3n ch\u1ea5t l\u1ed7i. V\u1edbi quy \u0111\u1ecbnh m\u1edbi, n\u1ebfu c\u00f9ng m\u1ed9t ng\u00e0y, doanh nghi\u1ec7p khai sai nhi\u1ec1u ch\u1ec9 ti\u00eau tr\u00ean nhi\u1ec1u t\u1edd khai thu\u1ed9c c\u00f9ng m\u1ed9t s\u1eafc thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd ch\u1ec9 ban h\u00e0nh m\u1ed9t quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u1edbi khung ti\u1ec1n ph\u1ea1t cao nh\u1ea5t. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u1ea3m t\u1ed5ng m\u1ee9c ph\u1ea1t c\u1ed9ng d\u1ed3n kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 chi ph\u00ed h\u00e0nh ch\u00ednh v\u00e0 th\u1eddi gian gi\u1ea3i tr\u00ecnh cho doanh nghi\u1ec7p. S\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y th\u1ec3 hi\u1ec7n r\u00f5 tri\u1ebft l\u00fd qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc hi\u1ec7n \u0111\u1ea1i: t\u1eadp trung r\u0103n \u0111e h\u00e0nh vi gian l\u1eadn l\u1edbn, \u0111\u1ed3ng th\u1eddi khoan dung v\u1edbi c\u00e1c l\u1ed7i k\u1ef9 thu\u1eadt kh\u00f4ng c\u1ed1 \u00fd.<\/p>\n

Vi\u1ec7c gom nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c th\u00e0nh m\u1ed9t l\u1ea7n x\u1eed ph\u1ea1t gi\u00fap DN y\u00ean t\u00e2m h\u01a1n trong vi\u1ec7c k\u00ea khai, gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd ngo\u00e0i \u00fd mu\u1ed1n.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 g\u1ee1 n\u00fat th\u1eaft cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m th\u1ee7 t\u1ee5c nh\u01b0ng \u0111\u00e3 t\u1ef1 gi\u00e1c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3. C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, m\u1ee9c ph\u1ea1t s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong khung 15 tri\u1ec7u \u0111\u1ed3ng – 25 tri\u1ec7u \u0111\u1ed3ng. Quy \u0111\u1ecbnh n\u00e0y khuy\u1ebfn kh\u00edch s\u1ef1 t\u1ef1 gi\u00e1c, gi\u1ea3m thi\u1ec3u t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 b\u1ecb k\u00e9o d\u00e0i d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t n\u1eb7ng.<\/p>\n

Gi\u1ea3i ph\u00e1p tri\u1ec7t \u0111\u1ec3 cho b\u00e0i to\u00e1n “h\u00f3a \u0111\u01a1n k\u1ef9 thu\u1eadt” v\u00e0 r\u00e0o c\u1ea3n v\u1ed1n ph\u1ea1t<\/strong><\/h5>\n

Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean, TS. M\u1ea1c Qu\u1ed1c Anh, Ph\u00f3 Ch\u1ee7 t\u1ecbch ki\u00eam T\u1ed5ng Th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i (Hanoisme) cho bi\u1ebft, theo kh\u1ea3o s\u00e1t, thay \u0111\u1ed5i \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p (DN) mong ch\u1edd nh\u1ea5t l\u00e0 vi\u1ec7c ch\u1ea5m d\u1ee9t t\u00ecnh tr\u1ea1ng “thu\u1ebf \u00edt – ph\u1ea1t nhi\u1ec1u” v\u00e0 x\u1eed ph\u1ea1t h\u00f3a \u0111\u01a1n k\u1ef9 thu\u1eadt theo nguy\u00ean t\u1eafc “l\u0169y ti\u1ebfn” tr\u00ean t\u1eebng ch\u1ee9ng t\u1eeb.<\/p>\n

Theo TS. M\u1ea1c Qu\u1ed1c Anh, vi\u1ec7c gom nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c th\u00e0nh m\u1ed9t l\u1ea7n x\u1eed ph\u1ea1t gi\u00fap DN y\u00ean t\u00e2m h\u01a1n trong vi\u1ec7c k\u00ea khai, gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd ngo\u00e0i \u00fd mu\u1ed1n. Ngh\u1ecb \u0111\u1ecbnh 310\/N\u0110-CP \u0111\u00e3 b\u00e3i b\u1ecf quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m tr\u00ean m\u1ed7i h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t h\u00e0nh vi ri\u00eang l\u1ebb nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, thay v\u00e0o \u0111\u00f3, \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc “m\u1ed9t h\u00e0nh vi, m\u1ed9t m\u1ee9c ph\u1ea1t” v\u00e0 b\u1ecb kh\u1ed1ng ch\u1ebf t\u1ed1i \u0111a 100 tri\u1ec7u \u0111\u1ed3ng theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh. Thay \u0111\u1ed5i mang t\u00ednh \u0111\u1ed9t ph\u00e1 n\u00e0y \u0111\u00e3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 t\u00ecnh tr\u1ea1ng nhi\u1ec1u vi ph\u1ea1m k\u1ef9 thu\u1eadt nh\u01b0 l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m, thi\u1ebfu ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c nh\u01b0ng m\u1ee9c ph\u1ea1t c\u1ed9ng d\u1ed3n l\u1ea1i qu\u00e1 cao, g\u00e2y t\u1ed5ng m\u1ee9c ph\u1ea1t phi l\u00fd cho DN.<\/p>\n

C\u00f9ng v\u1edbi \u0111\u00f3, ngh\u1ecb \u0111\u1ecbnh c\u0169ng l\u00e0m r\u00f5 nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi vi ph\u1ea1m th\u1ee7 t\u1ee5c. C\u1ee5 th\u1ec3, khi s\u1ed1 ti\u1ec1n ph\u1ea1t v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p tr\u00ean 90 ng\u00e0y, s\u1ed1 ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a s\u1ebd \u0111\u01b0\u1ee3c c\u00e2n \u0111\u1ed1i b\u1eb1ng ch\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c ph\u1ea1t trung b\u00ecnh theo quy \u0111\u1ecbnh. Quy \u0111\u1ecbnh n\u00e0y mang l\u1ea1i s\u1ef1 c\u00f4ng b\u1eb1ng v\u00e0 t\u00ednh h\u1ee3p l\u00fd khi x\u1eed ph\u1ea1t, ch\u1ea5m d\u1ee9t t\u00ecnh tr\u1ea1ng s\u1ed1 thu\u1ebf ph\u00e1t sinh nh\u1ecf nh\u01b0ng ti\u1ec1n ph\u1ea1t l\u1ea1i l\u00ean \u0111\u1ebfn v\u00e0i ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng nh\u01b0 tr\u01b0\u1edbc.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00e2y, ch\u1ec9 c\u1ea7n m\u1ed9t l\u1ed7i nh\u1ecf v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t tr\u00ean h\u00e0ng tr\u0103m ch\u1ee9ng t\u1eeb.<\/p>\n

Theo <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a>, vi\u1ec7c s\u1eeda \u0111\u1ed5i l\u1ea7n n\u00e0y l\u00e0 m\u1ed9t t\u00edn hi\u1ec7u m\u1ea1nh m\u1ebd t\u1eeb Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c h\u1ed7 tr\u1ee3, th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong b\u1ed1i c\u1ea3nh kinh t\u1ebf c\u00f2n nhi\u1ec1u th\u1eed th\u00e1ch. Vi\u1ec7c gom nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c th\u00e0nh m\u1ed9t l\u1ea7n x\u1eed ph\u1ea1t gi\u00fap DN y\u00ean t\u00e2m h\u01a1n trong vi\u1ec7c k\u00ea khai, gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd ngo\u00e0i \u00fd mu\u1ed1n. Tuy nhi\u00ean, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea7n ti\u1ebfp t\u1ee5c l\u00e0m r\u00f5 ranh gi\u1edbi gi\u1eefa vi ph\u1ea1m k\u1ef9 thu\u1eadt v\u00e0 vi ph\u1ea1m gian l\u1eadn li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u00e1nh t\u1ea1o k\u1ebd h\u1edf ph\u00e1p l\u00fd.<\/em><\/h6>\n

\u1ede g\u00f3c \u0111\u1ed9 doanh nghi\u1ec7p, b\u00e0 Nguy\u1ec5n Th\u1ecb H\u00e0, k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1ed9t c\u00f4ng ty kinh doanh \u0111\u1ed3 th\u1ec3 thao nh\u1eadp kh\u1ea9u Trung Qu\u1ed1c t\u1ea1i H\u00e0 N\u1ed9i chia s\u1ebb: “Ch\u00fang t\u00f4i t\u00e1n th\u00e0nh quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean, c\u1ea7n ph\u1ea3i nh\u00ecn nh\u1eadn r\u1eb1ng ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u1eabn quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a l\u00ean t\u1edbi 80 tri\u1ec7u \u0111\u1ed3ng cho vi\u1ec7c kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n, v\u00e0 70 tri\u1ec7u \u0111\u1ed3ng cho vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m. Nh\u1eefng khung ph\u1ea1t n\u00e0y v\u1eabn r\u1ea5t cao. Vi\u1ec7c n\u00f3i ‘gi\u1ea3m \u00e1p l\u1ef1c ph\u1ea1t’ kh\u00f4ng ph\u1ea3i v\u00ec khung ph\u1ea1t t\u1ed1i \u0111a th\u1ea5p \u0111i, m\u00e0 v\u00ec ch\u00ednh s\u00e1ch m\u1edbi \u0111\u00e3 ch\u1ea5m d\u1ee9t vi\u1ec7c x\u1eed ph\u1ea1t l\u0169y ti\u1ebfn tr\u00ean h\u00e0ng tr\u0103m ch\u1ee9ng t\u1eeb nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. Tr\u01b0\u1edbc \u0111\u00e2y, ch\u1ec9 c\u1ea7n m\u1ed9t l\u1ed7i nh\u1ecf v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t tr\u00ean h\u00e0ng tr\u0103m ch\u1ee9ng t\u1eeb, s\u1ed1 ti\u1ec1n ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng, g\u00e2y \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a c\u00f4ng ty. V\u1edbi vi\u1ec7c ch\u1ea5m d\u1ee9t x\u1eed ph\u1ea1t l\u0169y ti\u1ebfn tr\u00ean t\u1eebng ch\u1ee9ng t\u1eeb, r\u1ee7i ro t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t, gi\u00fap DN t\u1eadp trung ngu\u1ed3n l\u1ef1c v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh thay v\u00ec lo l\u1eafng v\u1ec1 c\u00e1c l\u1ed7i h\u00e0nh ch\u00ednh kh\u00f4ng c\u1ed1 \u00fd”.<\/p>\n

Vi\u1ec7c ban h\u00e0nh ngh\u1ecb \u0111\u1ecbnh 310\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 thay \u0111\u1ed5i v\u1ec1 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 minh ch\u1ee9ng cho s\u1ef1 linh ho\u1ea1t v\u00e0 l\u1eafng nghe c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd, t\u1ea1o m\u00f4i tr\u01b0\u1eddng kinh doanh th\u00f4ng tho\u00e1ng, th\u00fac \u0111\u1ea9y tinh th\u1ea7n t\u1ef1 gi\u00e1c tu\u00e2n th\u1ee7 c\u1ee7a c\u1ed9ng \u0111\u1ed3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\/.<\/p>\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o Ngh\u1ecb \u0111\u1ecbnh 310\/N\u0110-CP \u0111\u01b0\u1ee3c tri\u1ec3n khai th\u00f4ng su\u1ed1t v\u00e0 hi\u1ec7u qu\u1ea3, ng\u00e0nh Thu\u1ebf \u0111ang ph\u1ea3i t\u0103ng t\u1ed1c \u0111\u1ed3ng b\u1ed9 h\u1ec7 th\u1ed1ng nghi\u1ec7p v\u1ee5 v\u00e0 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (CNTT). Vi\u1ec7c thay \u0111\u1ed5i nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t \u0111\u00f2i h\u1ecfi ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh l\u1eadp bi\u00ean b\u1ea3n v\u00e0 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ec3 th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n qu\u1ed1c, tr\u00e1nh ph\u00e1t sinh c\u00e1ch hi\u1ec3u kh\u00e1c nhau gi\u1eefa c\u00e1c chi c\u1ee5c. C\u1ee5c Thu\u1ebf \u0111\u00e3 cam k\u1ebft \u0111\u1ea9y m\u1ea1nh t\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro, s\u1eed d\u1ee5ng CNTT \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c ph\u00e1t hi\u1ec7n v\u00e0 ph\u00e2n lo\u1ea1i l\u1ed7i vi ph\u1ea1m (k\u1ef9 thu\u1eadt hay gian l\u1eadn). Ng\u00e0nh Thu\u1ebf c\u0169ng t\u0103ng c\u01b0\u1eddng c\u00e1c chi\u1ebfn d\u1ecbch tuy\u00ean truy\u1ec1n, h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00f4ng qua c\u00e1c h\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i tr\u1ef1c tuy\u1ebfn v\u00e0 h\u1ec7 th\u1ed1ng tr\u1ea3 l\u1eddi t\u1ef1 \u0111\u1ed9ng, nh\u1eb1m gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i, t\u1eeb \u0111\u00f3 n\u00e2ng cao tinh th\u1ea7n t\u1ef1 gi\u00e1c tu\u00e2n th\u1ee7 ngay t\u1eeb kh\u00e2u \u0111\u1ea7u ti\u00ean, \u0111\u1ea3m b\u1ea3o ch\u00ednh s\u00e1ch m\u1edbi th\u1ef1c s\u1ef1 \u0111i v\u00e0o cu\u1ed9c s\u1ed1ng.<\/p>\n

Kate Tr\u1ea7n<\/strong><\/p>\n

—————<\/p>\n

VTV<\/em><\/strong>.vn<\/em><\/strong> (Kinh<\/em><\/strong> t\u1ebf<\/em><\/strong>) ng\u00e0y <\/em><\/strong>14-12<\/em><\/strong>-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/vtv.vn\/nghi-dinh-310-nd-cp-giam-ap-luc-tao-dong-luc-tuan-thu-cua-nguoi-nop-thue-100251208153739323.htm<\/em><\/a><\/p>\n

(<\/em>108\/1.484<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 310\/N\u0110-CP: Gi\u1ea3m \u00e1p l\u1ef1c, t\u1ea1o \u0111\u1ed9ng l\u1ef1c tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. (VTV.vn) – Ngh\u1ecb \u0111\u1ecbnh 310\/N\u0110-CP s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh x\u1eed ph\u1ea1t thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, t\u1eadp trung v\u00e0o nguy\u00ean t\u1eafc x\u1eed l\u00fd m\u1ed9t h\u00e0nh vi, gi\u1ea3m \u00e1p l\u1ef1c ph\u1ea1t n\u1eb7ng l\u00ean doanh nghi\u1ec7p, t\u1ea1o \u0111\u1ed9ng l\u1ef1c tu\u00e2n th\u1ee7. M\u1ed9t h\u00e0nh […]<\/p>\n","protected":false},"author":2,"featured_media":49377,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-49376","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n4.604. 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