{"id":20089,"date":"2013-04-08T08:24:04","date_gmt":"2013-04-08T08:24:04","guid":{"rendered":""},"modified":"2013-04-08T08:24:04","modified_gmt":"2013-04-08T08:24:04","slug":"siet-chat-quan-ly-chong-chuyen-gia","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=20089","title":{"rendered":"Si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd, ch\u1ed1ng chuy\u1ec3n gi\u00e1"},"content":{"rendered":"

D\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh (N\u0110) h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (QLT) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111ang \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n \u0111\u1ec3 tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh.<\/STRONG>
Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean <\/EM>v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, \u00f4ng V\u0169 V\u0103n C\u01b0\u1eddng, Ph\u00f3 V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf, cho bi\u1ebft, khi lu\u1eadt m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c (ng\u00e0y 1-7-2013), s\u1ebd c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1eb1m t\u1ea1o thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u2026

– D\u1ef1 th\u1ea3o N\u0110 h\u01b0\u1edbng d\u1eabn Lu\u1eadt QLT \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ed3ng DN k\u1ef3 v\u1ecdng s\u1ebd c\u00f3 nhi\u1ec1u \u0111\u1ed5i m\u1edbi, kh\u1eafc ph\u1ee5c nh\u1eefng b\u1ea5t c\u1eadp trong vi\u1ec7c th\u1ef1c thi ph\u00e1p lu\u1eadt thu\u1ebf. \u00d4ng c\u00f3 th\u1ec3 cho bi\u1ebft r\u00f5 h\u01a1n v\u1ec1 \u0111i\u1ec1u n\u00e0y?<\/EM>
<\/FONT>
– D\u1ef1 th\u1ea3o N\u0110 h\u01b0\u1edbng d\u1eabn Lu\u1eadt QLT s\u1eeda \u0111\u1ed5i c\u00f3 9 n\u1ed9i dung giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft, g\u1ed3m qu\u1ea3n l\u00fd r\u1ee7i ro, ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean, x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1 tr\u1ecb gi\u00e1 h\u1ea3i quan, x\u00e1c nh\u1eadn tr\u01b0\u1edbc xu\u1ea5t x\u1ee9 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u, c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong QLT… M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i N\u0110 l\u00e0 vi\u1ec7c k\u00ea khai thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u. B\u00ean c\u1ea1nh vi\u1ec7c quy \u0111\u1ecbnh r\u00f5 v\u1ec1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, gia h\u1ea1n th\u1eddi gian n\u1ed9p thu\u1ebf, th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf, tr\u00e1ch nhi\u1ec7m c\u01a1 quan thu\u1ebf trong vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf\u2026 vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan n\u01b0\u1edbc ngo\u00e0i v\u00e0 ki\u1ec3m tra thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft h\u01a1n nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh kh\u1ea3 thi trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n. N\u0110 m\u1edbi c\u0169ng s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 n\u1ed9i dung nh\u1eb1m kh\u1eafc ph\u1ee5c v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong th\u1ef1c t\u1ebf, nh\u01b0 th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u; ki\u1ec3m tra, thanh tra thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft nh\u1eb1m t\u1ea1o thu\u1eadn  l\u1ee3i h\u01a1n n\u1eefa cho DN khi th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf.

<\/FONT>– Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt QLT s\u1eeda \u0111\u1ed5i, DN tu\u00e2n th\u1ee7 t\u1ed1t s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u \u01b0u ti\u00ean. V\u1eady, DN c\u1ea7n l\u01b0u \u00fd g\u00ec khi N\u0110 m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c?
<\/FONT>
<\/EM>– M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a Lu\u1eadt QLT s\u1eeda \u0111\u1ed5i l\u00e0 x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro trong t\u1eebng kh\u00e2u nh\u1eb1m \u0111\u01b0a ra bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao v\u00e0 c\u00f3 bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean v\u1edbi DN tu\u00e2n th\u1ee7 t\u1ed1t ph\u00e1p lu\u1eadt thu\u1ebf. B\u00ean c\u1ea1nh \u0111\u00f3, s\u1ebd \u00e1p d\u1ee5ng nhi\u1ec1u \u01b0u \u0111\u00e3i v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 ph\u00e2n lo\u1ea1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf nh\u1eefng l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n c\u00f3 \u0111\u1ed9 r\u1ee7i ro th\u1ea5p, c\u00f3 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt t\u1ed1t s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean trong th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf.

<\/A>
                                     Ng\u01b0\u1eddi d\u00e2n t\u1edbi n\u1ed9p thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf qu\u1eadn Ba \u0110\u00ecnh (C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i)<\/EM><\/FONT><\/SPAN>

V\u1ec1 t\u1ea7n su\u1ea5t k\u00ea khai thu\u1ebf, nh\u1eefng quy \u0111\u1ecbnh m\u1edbi s\u1ebd \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy m\u00f4 nh\u1ecf \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn k\u00ea khai thu\u1ebf GTGT theo qu\u00fd thay v\u00ec theo th\u00e1ng nh\u01b0 hi\u1ec7n nay. To\u00e0n b\u1ed9 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn vi\u1ec7c k\u00ea khai c\u00e1c lo\u1ea1i thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c ng\u00e0nh thu\u1ebf r\u00e0 so\u00e1t, b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, gi\u1ea3m h\u01a1n n\u1eefa th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf nh\u01b0ng v\u1eabn ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. B\u00ean c\u1ea1nh \u0111\u00f3, s\u1ebd gi\u1ea3m th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, quy \u0111\u1ecbnh r\u00f5 h\u01a1n th\u1eddi gian ho\u00e0n tr\u1ea3 c\u00e1c kho\u1ea3n thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 th\u1eddi gian gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf. N\u0110 m\u1edbi c\u0169ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n n\u1eefa tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan QLT trong vi\u1ec7c ki\u1ec3m tra ho\u00e0n thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ec3 h\u1ea1n ch\u1ebf c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n gi\u00fap DN ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, N\u0110 m\u1edbi c\u0169ng quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf\u2026

<\/FONT>– \u0110\u01b0\u1ee3c bi\u1ebft, Lu\u1eadt QLT s\u1eeda \u0111\u1ed5i s\u1ebd b\u1ed5 sung nh\u1eefng quy \u0111\u1ecbnh nh\u1eb1m si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd, ch\u1ed1ng chuy\u1ec3n gi\u00e1 – m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111ang thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a d\u01b0 lu\u1eadn. Theo \u00f4ng, ng\u00e0nh ch\u1ee9c n\u0103ng s\u1ebd c\u00f3 bi\u1ec7n ph\u00e1p g\u00ec \u0111\u1ec3 qu\u1ea3n l\u00fd vi\u1ec7c n\u00e0y hi\u1ec7u qu\u1ea3?
<\/FONT><\/EM>
– M\u1ed9t trong nh\u1eefng s\u1eeda \u0111\u1ed5i c\u1ee7a Lu\u1eadt QLT \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i N\u0110 l\u00e0 c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA). \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng bi\u1ec7n ph\u00e1p b\u1ed5 sung nh\u1eb1m ch\u1ed1ng chuy\u1ec3n gi\u00e1. So v\u1edbi vi\u1ec7c ki\u1ec3m tra, thanh tra ch\u1ed1ng chuy\u1ec3n gi\u00e1, vi\u1ec7c \u00e1p d\u1ee5ng APA s\u1ebd \u0111\u1ea1t hi\u1ec7u qu\u1ea3 do c\u00e1c b\u00ean li\u00ean quan c\u00f9ng h\u1ee3p t\u00e1c \u0111\u1ec3 \u0111\u1ea1t th\u1ecfa thu\u1eadn chung. H\u01a1n n\u1eefa, APA c\u00f3 nhi\u1ec1u \u0111i\u1ec3m thu\u1eadn l\u1ee3i nh\u01b0 gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7 thu\u1ebf, \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, gi\u00fap c\u01a1 quan thu\u1ebf ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c thu thu\u1ebf, \u0111\u1ed3ng th\u1eddi t\u1ea1o s\u1ef1 ch\u1ee7 \u0111\u1ed9ng cho DN trong l\u1eadp k\u1ebf ho\u1ea1ch kinh doanh v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf\u2026
<\/FONT>
Xin c\u1ea3m \u01a1n \u00f4ng!<\/FONT><\/EM>
 

                                                              Theo H\u01b0\u01a1ng Ly
                                                  B\u00e1o H\u00e0 N\u1ed9i M\u1edbi (Ng\u00e0y 08\/04\/2013)
<\/FONT><\/EM><\/P><\/p>\n","protected":false},"excerpt":{"rendered":"

D\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh (N\u0110) h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (QLT) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111ang \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n \u0111\u1ec3 tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh. Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, \u00f4ng V\u0169 V\u0103n C\u01b0\u1eddng, Ph\u00f3 V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf, cho bi\u1ebft, khi lu\u1eadt m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c […]<\/p>\n","protected":false},"author":2,"featured_media":20083,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[65],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/20089"}],"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=20089"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/20089\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/20083"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}