{"id":20169,"date":"2013-06-15T15:33:06","date_gmt":"2013-06-15T15:33:06","guid":{"rendered":""},"modified":"2013-06-15T15:33:06","modified_gmt":"2013-06-15T15:33:06","slug":"luat-quan-ly-thue-sua-doi-bo-sung-tao-thuan-loi-cho-dn-gan-voi-tang-hieu-luc-quan-ly-thu-hoi-thue","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=20169","title":{"rendered":"Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i, b\u1ed5 sung: T\u1ea1o thu\u1eadn l\u1ee3i cho DN g\u1eafn v\u1edbi t\u0103ng hi\u1ec7u l\u1ef1c qu\u1ea3n l\u00fd, thu h\u1ed3i thu\u1ebf"},"content":{"rendered":"

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, (c\u00f3 hi\u1ec7u l\u1ef1c 1\/07\/2013) c\u00f3 29 v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (XNK), c\u01a1 b\u1ea3n chia l\u00e0m 3 nh\u00f3m n\u1ed9i dung, r\u1ea5t \u0111\u00e1ng quan t\u00e2m \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u00eda c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p (DN).

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                                                            \u1ea2nh minh ho\u1ea1. Ngu\u1ed3n: Internet<\/EM><\/STRONG><\/FONT><\/SPAN>

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T\u1ea1o thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/SPAN><\/STRONG><\/SPAN><\/O:P><\/SPAN><\/FONT><\/P>

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 c\u01a1 b\u1ea3n \u0111\u00e1p \u1ee9ng m\u1ee5c ti\u00eau <\/STRONG><\/SPAN>\u0111\u1ea9y m\u1ea1nh c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n, r\u00f5 r\u00e0ng, minh b\u1ea1ch nh\u1eb1m t\u1ea1o thu\u1eadn l\u1ee3i, gi\u1ea3m chi ph\u00ed, th\u1eddi gian c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/O:P><\/FONT><\/SPAN><\/P>

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00f3 29 v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c h\u1ea3i quan, \u0111\u01b0\u1ee3c chia l\u00e0m 3 nh\u00f3m n\u1ed9i dung li\u00ean quan \u0111\u1ebfn c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh (4 v\u1ea5n \u0111\u1ec1); hi\u1ec7n \u0111\u1ea1i ho\u00e1 v\u00e0 h\u1ed9i nh\u1eadp, ph\u00f9 h\u1ee3p th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf (5 v\u1ea5n \u0111\u1ec1); n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 c\u1ee7a qu\u1ea3n l\u00fd thu\u1ebf (20 v\u1ea5n \u0111\u1ec1). <\/SPAN><\/SPAN><\/O:P><\/FONT><\/SPAN><\/P>

Ph\u00e2n t\u00edch c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan cho th\u1ea5y, <\/STRONG><\/SPAN>v\u1ec1 c\u01a1 b\u1ea3n, nh\u00f3m 1 v\u00e0 nh\u00f3m 2 \u0111\u00e3 th\u00e1o g\u1ee1 nhi\u1ec1u th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, t\u1ea1o thu\u1eadn l\u1ee3i cho c\u1ea3 c\u01a1 quan h\u1ea3i quan v\u00e0 DN.<\/O:P><\/FONT><\/SPAN><\/P>

Th\u1ee9 nh\u1ea5t<\/SPAN><\/EM>, c\u00f3 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n. C\u1ee5 th\u1ec3, lu\u1eadt quy \u0111\u1ecbnh b\u1ecf \u201cCh\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf\u201d trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf; DN ch\u1ec9 ph\u1ea3i n\u1ed9p m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf <\/SPAN><\/SPAN>(kho\u1ea3n 17, \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung). R\u00fat ng\u1eafn th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u201cki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau\u201d t\u1eeb 60 ng\u00e0y xu\u1ed1ng c\u00f2n 40 ng\u00e0y; tr\u01b0\u1eddng h\u1ee3p \u201cho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau\u201d t\u1eeb 15 ng\u00e0y l\u00e0m vi\u1ec7c xu\u1ed1ng c\u00f2n 6 ng\u00e0y l\u00e0m vi\u1ec7c <\/SPAN><\/SPAN>(kho\u1ea3n 18 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung). <\/O:P><\/SPAN><\/FONT><\/P>

Th\u1ee9 hai<\/SPAN><\/EM><\/SPAN>, <\/SPAN><\/SPAN>c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i trong lu\u1eadt g\u00f3p ph\u1ea7n <\/STRONG><\/SPAN>th\u00fac \u0111\u1ea9y c\u00f4ng t\u00e1c hi\u1ec7n \u0111\u1ea1i ho\u00e1 h\u1ec7 th\u1ed1ng thu\u1ebf, h\u1ea3i quan, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u h\u1ed9i nh\u1eadp v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u1edbi c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf.<\/O:P><\/SPAN><\/FONT><\/P>

C\u1ee5 th\u1ec3, lu\u1eadt b\u1ed5 sung nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf; B\u1ed5 sung quy \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a XNK n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (kho\u1ea3n 1 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung); B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 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 ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u  (kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 5 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).  <\/O:P><\/FONT><\/SPAN><\/P>

\u0110i\u1ec3m quan tr\u1ecdng n\u1eefa trong lu\u1eadt l\u00e0 m\u1edf r\u1ed9ng ph\u1ea1m vi thu th\u1eadp th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb ngu\u1ed3n n\u01b0\u1edbc ngo\u00e0i theo c\u00e1c hi\u1ec7p \u0111\u1ecbnh, \u0111i\u1ec1u \u01b0\u1edbc <\/SPAN><\/SPAN>(kho\u1ea3n 23 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung); B\u1ed5 sung quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed (kho\u1ea3n 4 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung). <\/O:P><\/SPAN><\/FONT><\/P>

T\u0103ng hi\u1ec7u l\u1ef1c qu\u1ea3n l\u00fd, thu h\u1ed3i n\u1ee3 thu\u1ebf<\/SPAN><\/STRONG><\/SPAN><\/O:P><\/SPAN><\/FONT><\/P>

\u0110\u00e1ng ch\u00fa \u00fd <\/SPAN><\/SPAN>trong lu\u1eadt l\u00e0 <\/STRONG><\/SPAN>c\u00e1c quy \u0111\u1ecbnh n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 c\u1ee7a qu\u1ea3n l\u00fd thu\u1ebf<\/SPAN><\/SPAN> c\u00f3 t\u00e1c \u0111\u1ed9ng quan tr\u1ecdng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ng\u00e0nh H\u1ea3i quan \u0111\u00e1nh gi\u00e1 cao. <\/O:P><\/SPAN><\/FONT><\/P>

Th\u1ee9 nh\u1ea5t<\/SPAN><\/EM><\/SPAN>, s<\/SPAN><\/SPAN>\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 th\u1ee9 t\u1ef1 thanh to\u00e1n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t (kho\u1ea3n 12 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung). Th\u1ee9 t\u1ef1 thanh to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf do c\u01a1 quan h\u1ea3i quan qu\u1ea3n l\u00fd: th\u1ef1c hi\u1ec7n thanh to\u00e1n tr\u01b0\u1edbc ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 h\u1ea1n, ti\u1ec1n ch\u1eadm n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn h\u1ea1n c\u01b0\u1ee1ng ch\u1ebf; ti\u1ebfp theo l\u00e0 ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 h\u1ea1n, ti\u1ec1n ch\u1eadm n\u1ed9p ch\u01b0a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf; sau \u0111\u00f3 l\u00e0 ti\u1ec1n thu\u1ebf ph\u00e1t sinh v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 ti\u1ec1n ph\u1ea1t.<\/O:P><\/SPAN><\/FONT><\/P>

Quy \u0111\u1ecbnh n\u00e0y \u0111<\/SPAN><\/SPAN>\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf v\u1ec1 qu\u1ea3n l\u00fd n\u1ee3 trong ng\u00e0nh h\u1ea3i quan, \u01b0u ti\u00ean thanh to\u00e1n ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 h\u1ea1n v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p  thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf nh\u1eb1m gi\u1ea3m n\u1ee3 x\u1ea5u v\u00e0 gi\u1ea3m thi\u1ec3u c\u00e1c v\u1ee5 vi\u1ec7c ph\u1ea3i c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf.<\/O:P><\/SPAN><\/FONT><\/P>

Th\u1ee9 hai<\/SPAN><\/EM><\/SPAN>, <\/STRONG>s<\/SPAN><\/SPAN><\/SPAN>\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba: quy \u0111\u1ecbnh th\u1eddi h\u1ea1n x\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba th\u00e0nh 10 n\u0103m (kho\u1ea3n 13 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung). Lu\u1eadt  Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh kh\u00f4ng c\u00f3 th\u1eddi h\u1ea1n; vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u00e0y l\u00e0m r\u00f5 c\u00e1c c\u00e1ch th\u1ee9c x\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba.<\/O:P><\/SPAN><\/FONT><\/P>

Th\u1ee9 ba<\/SPAN><\/EM><\/SPAN>,<\/SPAN><\/SPAN><\/FONT> quy \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n. T\u00e1ch ri\u00eang quy \u0111\u1ecbnh cho kh\u00e2u thu\u1ebf n\u1ed9i \u0111\u1ecba v\u00e0 kh\u00e2u XNK. Kh\u00e2u XNK quy \u0111\u1ecbnh m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n c\u00f3 hai m\u1ee9c x\u1eed ph\u1ea1t. (10% \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n v\u00e0 khai b\u1ed5 sung qu\u00e1 th\u1eddi h\u1ea1n 60 ng\u00e0y; 20% \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p tr\u00ean – kho\u1ea3n 33 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung)\u2026\/.
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                                                               <\/FONT>Theo C\u1ed5ng TT\u0110T B\u1ed9 T\u00e0i Ch\u00ednh
                                                                        (Ng\u00e0y 14\/6\/2013)<\/FONT><\/EM><\/STRONG><\/DIV><\/O:P><\/SPAN><\/p>\n","protected":false},"excerpt":{"rendered":"

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, (c\u00f3 hi\u1ec7u l\u1ef1c 1\/07\/2013) c\u00f3 29 v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (XNK), c\u01a1 b\u1ea3n chia l\u00e0m 3 nh\u00f3m n\u1ed9i dung, r\u1ea5t \u0111\u00e1ng quan t\u00e2m \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u00eda c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u1ed1i […]<\/p>\n","protected":false},"author":2,"featured_media":20160,"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\/20169"}],"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=20169"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/20169\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/20160"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20169"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20169"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}