{"id":8425,"date":"2019-07-07T16:02:58","date_gmt":"2019-07-07T16:02:58","guid":{"rendered":"https:\/\/bizlawyer.vn\/some-outstanding-new-points-of-the-law-on-tax-administration-in-2019"},"modified":"2019-07-07T16:04:03","modified_gmt":"2019-07-07T16:04:03","slug":"mot-so-diem-moi-noi-bat-cua-luat-quan-ly-thue-nam-2019","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/mot-so-diem-moi-noi-bat-cua-luat-quan-ly-thue-nam-2019","title":{"rendered":"M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019"},"content":{"rendered":"<p>Ng\u00e0y 13\/6\/2019, Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam Kh\u00f3a 14 k\u1ef3 h\u1ecdp th\u1ee9 7 \u0111\u00e3 th\u00f4ng qua Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2020.<br \/>\nTheo \u0111\u00f3, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019 c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt \u0111\u00e1ng ch\u00fa \u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c m\u1edf r\u1ed9ng quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 16 b\u00ean c\u1ea1nh c\u00e1c quy\u1ec1n nh\u01b0 Lu\u1eadt c\u0169, nhi\u1ec1u quy\u1ec1n m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung nh\u1eb1m \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0:<br \/>\n&#8211; \u0110\u01b0\u1ee3c nh\u1eadn v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng khi ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n.<br \/>\n&#8211; \u0110\u01b0\u1ee3c bi\u1ebft th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n.<br \/>\n&#8211; \u0110\u01b0\u1ee3c tra c\u1ee9u, xem, in to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed m\u00e0 m\u00ecnh \u0111\u00e3 g\u1eedi \u0111\u1ebfn c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<br \/>\n&#8211; \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan.<br \/>\n&#8211; Kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<br \/>\nLu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019 \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m kh\u1eafc ph\u1ee5c nh\u1eefng h\u1ea1n ch\u1ebf, b\u1ea5t c\u1eadp c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh; \u0111\u1ea9y m\u1ea1nh c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t thu\u1ebf hi\u1ec7n \u0111\u1ea1i c\u00f3 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f3 s\u1ef1 ph\u1ed1i h\u1ee3p c\u1ee7a c\u00e1c trung gian thu\u1ebf (\u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ea1i l\u00fd thu\u1ebf); \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t, \u0111\u1ed3ng b\u1ed9, c\u00f4ng khai, minh b\u1ea1ch, \u0111\u01a1n gi\u1ea3n, d\u1ec5 th\u1ef1c hi\u1ec7n nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3, hi\u1ec7u l\u1ef1c trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u1ed3ng th\u1eddi t\u1ea1o h\u00e0nh lang ph\u00e1p l\u00fd cho vi\u1ec7c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i v\u00e0 ph\u1ed5 bi\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed nh\u1eb1m ph\u1ee5c v\u1ee5 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, t\u1ea1o thu\u1eadn l\u1ee3i cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf v\u00e0 g\u00f3p ph\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau trong chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n kinh t\u1ebf x\u00e3 h\u1ed9i trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam ng\u00e0y c\u00e0ng h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng v\u00e0o n\u1ec1n kinh t\u1ebf khu v\u1ef1c v\u00e0 th\u1ebf gi\u1edbi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 13\/6\/2019, Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam Kh\u00f3a 14 k\u1ef3 h\u1ecdp th\u1ee9 7 \u0111\u00e3 th\u00f4ng qua Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2020. Theo \u0111\u00f3, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019 c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt \u0111\u00e1ng ch\u00fa \u00fd [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":8421,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8425","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\/8425","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=8425"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/8425\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/8421"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=8425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=8425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=8425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}