{"id":18167,"date":"2010-08-19T10:15:23","date_gmt":"2010-08-19T10:15:23","guid":{"rendered":""},"modified":"2010-08-19T10:15:23","modified_gmt":"2010-08-19T10:15:23","slug":"co-che-quan-ly-thue-rieng-voi-doanh-nghiep-lon","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=18167","title":{"rendered":"C\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf ri\u00eang v\u1edbi doanh nghi\u1ec7p l\u1edbn"},"content":{"rendered":"

 <\/DIV>Trong khi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p (DN) b\u00e0y t\u1ecf s\u1ef1 \u0111\u1ed3ng t\u00ecnh v\u1edbi vi\u1ec7c th\u00e0nh l\u1eadp m\u1ed9t c\u01a1 quan qu\u1ea3n l\u00fd c\u00e1c DN (V\u1ee5 Qu\u1ea3n l\u00fd DN l\u1edbn, tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf), th\u00ec m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng l\u1ea1i r\u1ea5t b\u0103n kho\u0103n v\u1ec1 \u0111\u1ed9ng th\u00e1i n\u00e0y. <\/FONT>

Hi\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c 405 DN x\u1ebfp v\u00e0o di\u1ec7n \u201cl\u1edbn\u201d v\u00e0 \u0111\u01b0a v\u00e0o Danh s\u00e1ch DN l\u1edbn \u0111\u1ec3 c\u00f3 c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd ri\u00eang. <\/FONT><\/SPAN><\/SPAN><\/P>

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\u00d4ng \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n, Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn x\u00e9t, vi\u1ec7c ph\u1ea3i c\u00f3 c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd ri\u00eang \u0111\u1ed1i v\u1edbi DN l\u1edbn l\u00e0 do c\u00e1c DN n\u00e0y h\u00e0ng n\u0103m l\u00e0m ra tr\u00ean 70% thu nh\u1eadp c\u1ee7a c\u1ea3 n\u01b0\u1edbc, ho\u1ea1t \u0111\u1ed9ng c\u00f3 t\u00ednh \u0111\u1eb7c th\u00f9, c\u00f3 \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng r\u1ed9ng kh\u1eafp c\u1ea3 n\u01b0\u1edbc, th\u1eadm ch\u00ed m\u1ed9t s\u1ed1 DN nh\u01b0 T\u1eadp \u0111o\u00e0n D\u1ea7u kh\u00ed Vi\u1ec7t Nam (PVN), T\u1eadp \u0111o\u00e0n Vi\u1ec5n th\u00f4ng qu\u00e2n \u0111\u1ed9i (Viettel), Ng\u00e2n h\u00e0ng \u0110\u1ea7u t\u01b0 v\u00e0 Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam (BIDV)\u2026 \u0111\u00e3 v\u01b0\u01a1n ra \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i. Ngo\u00e0i ra, c\u00e1c DN l\u1edbn c\u00f3 vai tr\u00f2 v\u00e0 v\u1ecb tr\u00ed v\u00f4 c\u00f9ng quan tr\u1ecdng trong l\u0129nh v\u1ef1c kinh t\u1ebf – ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, \u0111\u00f3ng g\u00f3p r\u1ea5t l\u1edbn v\u00e0o ngu\u1ed3n thu ng\u00e2n s\u00e1ch, n\u00ean c\u1ea7n ph\u1ea3i c\u00f3 m\u1ed9t c\u01a1 quan qu\u1ea3n l\u00fd th\u1ed1ng nh\u1ea5t v\u1edbi c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd ri\u00eang.<\/FONT><\/SPAN><\/SPAN><\/P>

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Theo Quy\u1ebft \u0111\u1ecbnh 106\/2010\/Q\u0110-BTC ng\u00e0y 14\/1\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, V\u1ee5 Qu\u1ea3n l\u00fd DN l\u1edbn ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn, ch\u1ec9 \u0111\u1ea1o, ki\u1ec3m tra c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p tri\u1ec3n khai th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf; t\u1ed5ng h\u1ee3p, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1, d\u1ef1 b\u00e1o c\u00e1c ch\u1ec9 ti\u00eau qu\u1ea3n l\u00fd thu\u1ebf theo ng\u00e0nh kinh t\u1ebf v\u00e0 x\u00e2y d\u1ef1ng c\u00e1c ti\u00eau th\u1ee9c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro \u0111\u1ed1i v\u1edbi DN l\u1edbn; t\u1ed5 ch\u1ee9c thu th\u1eadp, \u0111\u1ed1i chi\u1ebfu, t\u1ed5ng h\u1ee3p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t – kinh doanh, ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a DN l\u1edbn; x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi DN l\u1edbn theo ng\u00e0nh kinh t\u1ebf. Ngo\u00e0i ra, V\u1ee5 Qu\u1ea3n l\u00fd DN l\u1edbn c\u00f2n ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan h\u1eefu quan x\u00e2y d\u1ef1ng d\u1ef1 to\u00e1n, \u0111\u00f4n \u0111\u1ed1c thu ng\u00e2n s\u00e1ch, thanh tra, ki\u1ec3m tra thu\u1ebf\u2026<\/FONT><\/SPAN><\/SPAN><\/P>

\u201cNh\u01b0 v\u1eady, vi\u1ec7c th\u00e0nh l\u1eadp c\u01a1 quan qu\u1ea3n l\u00fd DN l\u1edbn ch\u1ee7 y\u1ebfu l\u00e0 nh\u1eb1m \u0111\u1ea9y m\u1ea1nh c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, t\u1ea1o thu\u1eadn l\u1ee3i t\u1ed1i \u0111a cho DN l\u1edbn trong vi\u1ec7c th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d, \u00f4ng Tu\u1ea5n cho bi\u1ebft. Trong khi \u0111\u00f3, \u00f4ng Ph\u1ea1m Gia T\u00fac, Ph\u00f3 ch\u1ee7 t\u1ecbch Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) cho r\u1eb1ng, vi\u1ec7c th\u00e0nh l\u1eadp V\u1ee5 Qu\u1ea3n l\u00fd DN l\u1edbn l\u00e0 s\u1ef1 c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh m\u1ea1nh m\u1ebd c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a Vi\u1ec7t Nam, m\u00e0 c\u00f2n l\u00e0 xu h\u01b0\u1edbng chung c\u1ee7a nhi\u1ec1u n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi.<\/FONT><\/SPAN><\/SPAN><\/P>

B\u00e0 \u0110\u00e0m Th\u1ecb Huy\u1ec1n, Ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c T\u1ed5ng c\u00f4ng ty X\u0103ng d\u1ea7u Vi\u1ec7t Nam (Petrolimex), l\u00e0 m\u1ed9t trong nh\u1eefng \u201csi\u00eau\u201d DN, c\u00f3 h\u00e0ng tr\u0103m chi nh\u00e1nh, DN th\u00e0nh vi\u00ean ho\u1ea1t \u0111\u1ed9ng r\u1ed9ng kh\u1eafp \u0111\u1ecba b\u00e0n c\u1ea3 n\u01b0\u1edbc, kh\u1eb3ng \u0111\u1ecbnh, vi\u1ec7c th\u00e0nh l\u1eadp V\u1ee5 Qu\u1ea3n l\u00fd DN l\u1edbn l\u00e0 \u201cb\u01b0\u1edbc \u0111i quan tr\u1ecdng\u201d trong vi\u1ec7c \u0111\u01a1n gi\u1ea3n ho\u00e1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf.<\/FONT><\/SPAN><\/SPAN><\/P>

\u201cV\u1edbi nh\u1eefng DN nh\u01b0 Petrolimex c\u00f3 nhi\u1ec1u th\u00e0nh vi\u00ean ho\u1ea1t \u0111\u1ed9ng r\u1ed9ng kh\u1eafp tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea3 n\u01b0\u1edbc, trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, t\u1ea1i m\u1ed7i \u0111\u1ecba ph\u01b0\u01a1ng th\u01b0\u1eddng n\u1ea3y sinh nh\u1eefng v\u01b0\u1edbng m\u1eafc nh\u1ea5t \u0111\u1ecbnh, nh\u01b0ng \u0111\u1ec3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c th\u01b0\u1eddng m\u1ea5t nhi\u1ec1u th\u1eddi gian. Nhi\u1ec1u khi g\u1eb7p v\u01b0\u1edbng m\u1eafc t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u00e0o \u0111\u00f3, C\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00f4ng tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c l\u1ea1i ph\u1ea3i g\u1eedi c\u00f4ng v\u0103n l\u00ean T\u1ed5ng c\u1ee5c Thu\u1ebf. \u0110\u1ec3 x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc, T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ea3i ph\u00e2n lo\u1ea1i v\u01b0\u1edbng m\u1eafc thu\u1ed9c l\u0129nh v\u1ef1c n\u00e0o th\u00ec chuy\u1ec3n \u0111\u1ebfn v\u1ee5 ch\u1ee9c n\u0103ng \u0111\u1ec3 x\u1eed l\u00fd tr\u01b0\u1edbc khi g\u1eedi c\u00f4ng v\u0103n v\u1ec1 c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 tr\u1ea3 l\u1eddi DN. Vi\u1ec7c th\u00e0nh l\u1eadp V\u1ee5 DN l\u1edbn s\u1ebd gi\u1ea3i quy\u1ebft c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng n\u00e0y, v\u00ec khi c\u00f3 v\u01b0\u1edbng m\u1eafc, DN ch\u1ec9 c\u1ea7n g\u1eedi th\u1eb3ng c\u00f4ng v\u0103n l\u00ean V\u1ee5 DN l\u1edbn \u0111\u1ec3 \u201cg\u1ee1\u201d m\u00e0 kh\u00f4ng c\u1ea7n qua c\u00e1c c\u1ea7u, c\u1eeda nh\u01b0 tr\u01b0\u1edbc\u201d, b\u00e0 Huy\u1ec1n ph\u00e1t bi\u1ec3u.<\/FONT><\/SPAN><\/SPAN><\/P>

Tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi c\u1ee7a ph\u00f3ng vi\u00ean B\u00e1o \u0110\u1ea7u t\u01b0 \u201cv\u00ec sao m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng v\u1eabn c\u00f2n b\u0103n kho\u0103n v\u1edbi vi\u1ec7c th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00fd DN l\u1edbn v\u00e0o m\u1ed9t \u0111\u1ea7u m\u1ed1i\u201d, \u00f4ng \u0110\u1eb7ng Ng\u1ecdc Minh, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd DN l\u1edbn cho bi\u1ebft, nguy\u00ean nh\u00e2n l\u00e0 do c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng hi\u1ec3u ch\u01b0a \u0111\u00fang v\u1ec1 m\u1ee5c ti\u00eau th\u00e0nh l\u1eadp V\u1ee5 Qu\u1ea3n l\u00fd DN l\u1edbn. \u201cTheo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, DN c\u00f3 chi nh\u00e1nh, v\u0103n ph\u00f2ng, th\u00e0nh vi\u00ean \u0111\u1ed9c l\u1eadp (ho\u1eb7c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c) t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u00e0o th\u00ec th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3. Khi th\u00e0nh l\u1eadp V\u1ee5 Qu\u1ea3n l\u00fd DN l\u1edbn, nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng cho r\u1eb1ng, to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a DN l\u1edbn s\u1ebd \u0111\u01b0\u1ee3c n\u1ed9p th\u1eb3ng v\u1ec1 Trung \u01b0\u01a1ng, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng. \u0110\u00e2y ch\u1ec9 l\u00e0 s\u1ef1 hi\u1ec3u nh\u1ea7m. V\u1ee5 Qu\u1ea3n l\u00fd DN l\u1edbn kh\u00f4ng ph\u1ea3i l\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp DN, m\u00e0 c\u00e1c DN v\u1eabn ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng\u201d, \u00f4ng Minh n\u00f3i v\u00e0 nh\u1ea5n m\u1ea1nh, c\u00e1c DN l\u1edbn v\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng, n\u00ean vi\u1ec7c th\u00e0nh l\u1eadp V\u1ee5 Qu\u1ea3n l\u00fd DN l\u1edbn kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n thu ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/SPAN><\/SPAN><\/O:P><\/FONT><\/P>

Kho\u1ea3ng 80% DN trong danh s\u00e1ch 405 DN l\u1edbn l\u00e0 DN nh\u00e0 n\u01b0\u1edbc ho\u1eb7c DN m\u00e0 Nh\u00e0 n\u01b0\u1edbc gi\u1eef c\u1ed5 ph\u1ea7n chi ph\u1ed1i. Theo quy \u0111\u1ecbnh, c\u00e1c DN n\u00e0y ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t, thanh tra, ki\u1ec3m tra c\u1ee7a nhi\u1ec1u c\u01a1 quan nh\u01b0 t\u00e0i ch\u00ednh, k\u1ebf ho\u1ea1ch – \u0111\u1ea7u t\u01b0, thu\u1ebf, Thanh tra Ch\u00ednh ph\u1ee7, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, thanh tra chuy\u00ean ng\u00e0nh \u0111\u00e3 d\u1eabn t\u1edbi t\u00ecnh tr\u1ea1ng h\u00e0ng n\u0103m DN ph\u1ea3i \u201cti\u1ebfp\u201d nhi\u1ec1u \u0111o\u00e0n thanh tra, nhi\u1ec1u cu\u1ed9c thanh tra sau c\u00f3 n\u1ed9i dung tr\u00f9ng l\u1eafp v\u1edbi cu\u1ed9c thanh tra tr\u01b0\u1edbc. \u201cV\u1edbi vi\u1ec7c th\u00e0nh l\u1eadp V\u1ee5 DN l\u1edbn, B\u1ed9 T\u00e0i ch\u00ednh c\u00f2n h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c ti\u00eau gi\u00fap c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111i\u1ec1u ph\u1ed1i v\u1ec1 thanh tra DN \u0111\u1ec3 h\u1ea1n ch\u1ebf vi\u1ec7c thanh tra, ki\u1ec3m tra \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t – kinh doanh c\u1ee7a DN, nh\u01b0ng v\u1eabn qu\u1ea3n l\u00fd ch\u1eb7t t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 c\u1ee7a DN\u201d, \u00f4ng Minh cho bi\u1ebft th\u00eam.<\/FONT><\/P><\/SPAN><\/SPAN>

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Theo H\u00e0n T\u00edn\/\u0110T<\/FONT><\/DIV><\/p>\n","protected":false},"excerpt":{"rendered":"

 Trong khi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p (DN) b\u00e0y t\u1ecf s\u1ef1 \u0111\u1ed3ng t\u00ecnh v\u1edbi vi\u1ec7c th\u00e0nh l\u1eadp m\u1ed9t c\u01a1 quan qu\u1ea3n l\u00fd c\u00e1c DN (V\u1ee5 Qu\u1ea3n l\u00fd DN l\u1edbn, tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf), th\u00ec m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng l\u1ea1i r\u1ea5t b\u0103n kho\u0103n v\u1ec1 \u0111\u1ed9ng th\u00e1i n\u00e0y. Hi\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c 405 […]<\/p>\n","protected":false},"author":2,"featured_media":18159,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/18167"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=18167"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/18167\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/18159"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}