Ng\u00e0y 14\/12\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 122\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n \u0111\u1ea7u gi\u00e1 thu\u1ed1c l\u00e0 ngo\u1ea1i nh\u1eadp \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y ng\u00e0y 01\/02\/2019.
\nTheo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 122\/2018\/TT-BTC quy \u0111\u1ecbnh c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 s\u1ebd th\u00ed \u0111i\u1ec3m th\u1ef1c hi\u1ec7n vi\u1ec7c b\u00e1n \u0111\u1ea5u gi\u00e1 thu\u1ed1c l\u00e0 ngo\u1ea1i nh\u1eadp c\u00f2n \u0111\u1ee7 ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ec3 xu\u1ea5t kh\u1ea9u. Ngu\u1ed3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 nhi\u1ec7m v\u1ee5 nh\u01b0 sau:
\n–\tChi tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng bu\u00f4n l\u1eadu thu\u1ed1c l\u00e1;
\n–\tChi c\u00f4ng t\u00e1c ph\u00ed, chi h\u1ed9i ngh\u1ecb s\u01a1 k\u1ebft, t\u1ed5ng k\u1ebft, t\u1eadp hu\u1ea5n, \u0111\u00e0o t\u1ea1o nghi\u1ec7p v\u1ee5 v\u1ec1 c\u00f4ng t\u00e1c ph\u00f2ng, ch\u1ed1ng bu\u00f4n l\u1eadu thu\u1ed1c l\u00e1;
\n–\tChi mua s\u1eafm trang thi\u1ebft b\u1ecb, s\u1eeda ch\u1eefa c\u00f4ng c\u1ee5, chi thu\u00ea m\u01b0\u1edbn thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n; chi c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd, ki\u1ec3m \u0111\u1ecbnh thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu thu\u1ed1c l\u00e1;
\n–\tChi x\u0103ng d\u1ea7u cho ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ec3 ki\u1ec3m tra, b\u1eaft gi\u1eef, d\u1eabn gi\u1ea3i, b\u1ea3o v\u1ec7 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tang v\u1eadt vi ph\u1ea1m;
\n–\tChi khen th\u01b0\u1edfng cho c\u00e1c t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n c\u00f3 th\u00e0nh t\u00edch xu\u1ea5t s\u1eafc trong c\u00f4ng t\u00e1c ph\u00f2ng, ch\u1ed1ng bu\u00f4n l\u1eadu thu\u1ed1c l\u00e1;
\n–\tChi b\u1ed3i d\u01b0\u1ee1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd;
\n–\tChi b\u1ed3i d\u01b0\u1ee1ng trong th\u1eddi gian \u0111i\u1ec1u tr\u1ecb cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, s\u1ef9 quan, h\u1ea1 s\u1ef9 quan, chi\u1ebfn s\u1ef9 b\u1ecb tai n\u1ea1n, b\u1ecb th\u01b0\u01a1ng, hy sinh trong qu\u00e1 tr\u00ecnh l\u00e0m nhi\u1ec7m v\u1ee5 ch\u1ed1ng bu\u00f4n l\u1eadu thu\u1ed1c l\u00e1;
\n–\tChi mua tin;
\n–\tChi b\u1ed3i d\u01b0\u1ee1ng cho ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u tra, m\u1eadt ph\u1ee5c, truy b\u1eaft, ki\u1ec3m tra, ki\u1ec3m so\u00e1t \u0111\u1ed1i t\u01b0\u1ee3ng bu\u00f4n l\u1eadu thu\u1ed1c l\u00e1 k) Chi b\u1ed3i d\u01b0\u1ee1ng cho l\u1ef1c l\u01b0\u1ee3ng tr\u1ef1c ti\u1ebfp x\u1eed ph\u1ea1t trong l\u0129nh v\u1ef1c ph\u00f2ng, ch\u1ed1ng bu\u00f4n l\u1eadu thu\u1ed1c l\u00e1 theo ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh (n\u1ebfu c\u00f3).
\nC\u00f3 th\u1ec3 th\u1ea5y, th\u00f4ng qua vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 122\/2018\/TT-BTC, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 t\u1ea1o ra c\u01a1 ch\u1ebf t\u0103ng ngu\u1ed3n thu g\u00f3p ph\u1ea7n \u0111\u1ea9y m\u1ea1nh c\u00f4ng t\u00e1c ph\u00f2ng ch\u1ed1ng bu\u00f4n l\u1eadu thu\u1ed1c l\u00e1, \u0111\u1ed3ng th\u1eddi s\u1ebd n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc trong l\u0129nh v\u1ef1c n\u00e0y.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 14\/12\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 122\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n \u0111\u1ea7u gi\u00e1 thu\u1ed1c l\u00e0 ngo\u1ea1i nh\u1eadp \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y ng\u00e0y 01\/02\/2019. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 122\/2018\/TT-BTC quy \u0111\u1ecbnh […]<\/p>\n","protected":false},"author":3,"featured_media":6673,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6672","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/6672","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=6672"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/6672\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/6673"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=6672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=6672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=6672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}